16
SERVING AND STRENGTHENING VERMONT LOCAL GOVERNMENTS INSIDE THIS ISSUE... Exec. Director’s Column . . . . . . 2 Legal Corner . . . . . . . . . . . . . . . . . 4 Ask the League . . . . . . . . . . . . . . . 6 Ag. Vehicles & Local Roads . . . 7 Group Services Comm. Ctr. . . . 8 Tech Check . . . . . . . . . . . . . . . . . 11 GASB 34 Guide . . . . . . . . . . . . . 12 Classifieds . . . . . . . . . . . . . . . . . . 15 Calendar . . . . . . . . . . . . . . . . . . . 16 September 2002 The budget is the primary tool local governments use to make decisions about service priorities and fiscal policies. The quality of the decisions for allocating scarce resources depends on the quality of the process employed. By adopting best practices in budgeting, an organization can improve decision-making and operations while enhancing public accountabil- ity. HOW TO ACHIEVE EFFECTIVE BUDGETING In budgeting, as in other aspects of local government operations, the organization must adopt a process well suited to its particular circumstances. While some variation is inevitable, there are four commonly recognized best practices or components of effective budgeting: Incorporating long-term planning Developing clear budget guidelines Establishing a link between the budget process, goals and objectives Involving and enhancing communication throughout the budget process Incorporating long-term planning into the annual budget is the first component of effective budgeting. An annual budget should reflect the municipality’s plan for the future. Before the annual budget process begins, a careful financial status analysis should be completed. This analysis, based on financial forecasts, should include an assessment of the current, near, and long-term financial outlook of the organization. This financial status serves as the framework within which the budget is developed by determining the level of services that can be sustained now and in the future. A budget process involves multiple depart- ments, decision-makers and stakeholders. Clear budget guidelines are crucial to ensure that the process is completed in a timely and effective manner, and to enhance depart- ment involvement in the budget process. The guidelines should be developed annually, based on the financial outlook of the organization, and should identify financial constraints, provide policy direction, and identify assump- tions for departments to use in compiling budget requests. Another key to successful budgeting is to incorporate departmental goals and objectives into the budget process. Goals should be general statements describing a desired state. Objectives should represent time- defined and quantifiable statements of what is to be accomplished. Improvements in organiza- tional efficiency can best be attained when a system of mutually understood goals and objectives is in place and when policies are established to achieve those goals and objec- tives. These policies drive the resource allocation decisions made during the budget We hope that most local officials have read our alert, mailed earlier this month and on our web site, regarding the VLCT Municipal Law Center. We are sorry to announce that effective September 30, both Jon Groveman (Law Center Director) and Sue Ritter (Staff Attorney) will be moving on to other jobs. Jon is taking the position of Executive Director of the Water Resources Board, where he will quickly be immersed in issues that have plagued local officials such as stormwater management, stream alterations, wastewater management, basin planning and all other issues that involve permits for use or discharge to the waters of the state. Sue is returning to private practice in Middlebury (Continued on Page ) (Continued on Page Five) CHANGES COMING TO VLCT L AW C ENTER with her former firm of English, Carroll and Ritter, where she will still be involved in the practice of municipal law. If you have the opportunity before they leave, wish them well! On a temporary basis, VLCT has limited the days that members may call the Law Center for legal advice to Monday, Tuesday and Thursday. This will give Jon and Sue the time they desperately need to complete planning and details for workshops throughout the fall as well as finishing up handbooks that will be available to local officials. To help out in the interim, VLCT has hired Libby Turner, the former Law

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Page 1: HOW TO ACHIEVE EFFECTIVE BUDGETINGhas hired Libby Turner, the former Law. 2 • VLCT News • September 2002 89 Main Street, Suite 4 ... Steven E. Jeffrey, Secretary John Cassarino

1 • VLCT News • September 2002

SERVING AND STRENGTHENING VERMONT LOCAL GOVERNMENTS

INSIDE THIS ISSUE...Exec. Director’s Column . . . . . . 2Legal Corner . . . . . . . . . . . . . . . . . 4Ask the League . . . . . . . . . . . . . . . 6Ag. Vehicles & Local Roads . . . 7Group Services Comm. Ctr. . . . 8Tech Check . . . . . . . . . . . . . . . . . 11GASB 34 Guide . . . . . . . . . . . . . 12Classifieds . . . . . . . . . . . . . . . . . . 15Calendar . . . . . . . . . . . . . . . . . . . 16

September 2002

The budget is the primary tool localgovernments use to make decisions aboutservice priorities and fiscal policies. The qualityof the decisions for allocating scarce resourcesdepends on the quality of the process employed.By adopting best practices in budgeting, anorganization can improve decision-making andoperations while enhancing public accountabil-ity.

HOW TO ACHIEVEEFFECTIVE BUDGETING

In budgeting, as in other aspects of localgovernment operations, the organization mustadopt a process well suited to its particularcircumstances. While some variation isinevitable, there are four commonly recognizedbest practices or components of effectivebudgeting:

•Incorporating long-term planning•Developing clear budget guidelines•Establishing a link between the budgetprocess, goals and objectives

•Involving and enhancing communicationthroughout the budget process

Incorporating long-term planninginto the annual budget is the first component ofeffective budgeting. An annual budget shouldreflect the municipality’s plan for the future.Before the annual budget process begins, acareful financial status analysis should becompleted. This analysis, based on financialforecasts, should include an assessment of the

current, near, and long-term financial outlook ofthe organization. This financial status serves asthe framework within which the budget isdeveloped by determining the level of servicesthat can be sustained now and in the future.

A budget process involves multiple depart-ments, decision-makers and stakeholders.Clear budget guidelines are crucial toensure that the process is completed in a timelyand effective manner, and to enhance depart-ment involvement in the budget process. Theguidelines should be developed annually, basedon the financial outlook of the organization,and should identify financial constraints,provide policy direction, and identify assump-tions for departments to use in compilingbudget requests.

Another key to successful budgeting is toincorporate departmental goals andobjectives into the budget process. Goalsshould be general statements describing adesired state. Objectives should represent time-defined and quantifiable statements of what isto be accomplished. Improvements in organiza-tional efficiency can best be attained when asystem of mutually understood goals andobjectives is in place and when policies areestablished to achieve those goals and objec-tives. These policies drive the resourceallocation decisions made during the budget

We hope that most local officials haveread our alert, mailed earlier this month andon our web site, regarding the VLCTMunicipal Law Center. We are sorry toannounce that effective September 30, bothJon Groveman (Law Center Director) andSue Ritter (Staff Attorney) will be movingon to other jobs. Jon is taking the position ofExecutive Director of the Water ResourcesBoard, where he will quickly be immersed inissues that have plagued local officials such asstormwater management, stream alterations,wastewater management, basin planning andall other issues that involve permits for use ordischarge to the waters of the state. Sue isreturning to private practice in Middlebury

(Continued on Page )

(Continued on Page Five)

CHANGES COMING TO VLCTLAW CENTER

with her former firm of English, Carroll andRitter, where she will still be involved in thepractice of municipal law. If you have theopportunity before they leave, wish themwell!

On a temporary basis, VLCT has limitedthe days that members may call the LawCenter for legal advice to Monday, Tuesdayand Thursday. This will give Jon and Suethe time they desperately need to completeplanning and details for workshopsthroughout the fall as well as finishing uphandbooks that will be available to localofficials. To help out in the interim, VLCThas hired Libby Turner, the former Law

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2 • VLCT News • September 2002

89 Main Street, Suite 4Montpelier, VT 05602-2948

Tel.: (802) 229-9111 • Fax: (802) 229-2211E-mail: [email protected]: www.vlct.org

VLCT Board

William Shepeluk, PresidentManager, Waterbury

Gail Fallar, Vice-presidentClerk/Treasurer, Tinmouth

Peter Clavelle, Past PresidentMayor, Burlington

Steven E. Jeffrey, Secretary

John CassarinoMayor, Rutland

James CondosCity Councilor, South Burlington

William FingerManager, Middlebury

William FraserManager, MontpelierJohn Kristensen

Selectperson, GuilfordCharles Lusk

Selectperson, StoweMary Peterson

Selectperson, WillistonSusan SpauldingManager, Chester

Stephen WillbanksSelectperson, Strafford

Jeffrey WilsonManager, Manchester

VLCT Staff*

Steven E. JeffreyExecutive DirectorKaren B. Horn

Director, Legislative and Membership ServicesDavid Sichel

Director, Group ServicesJon Groveman

Director, Municipal Law CenterB. Michael Gilbar

Director, Administrative Services*Partial List

Katherine B. Roe, Editor, VLCT News

The VLCT News is published monthly by theVermont League of Cities and Towns, a non-profit, nonpartisan organization founded in

1967 to serve the needs and interests ofVermont municipalities. The VLCT News is

distributed to all VLCT member towns.Additional subscriptions are available for $25

to VLCT members and $63 for non-members.Please contact the League for subscription and

advertising information.

FROM THE EXECUTIVEDIRECTOR -

(Steve Jeffrey returned to the office earlier thismonth after a three-month sabbatical. Steve hasworked for VLCT for 24 years. As he relates below,he enjoyed the chance to recharge his batteries overthe summer.)

This summer, the Board of Directors, staffand members of the Vermont League of Citiesand Towns gave me the best learning opportu-nity of my professional career – the chance toparticipate in the Senior Executives in State andLocal Government Program at the John F.Kennedy School Of Government, HarvardUniversity.

For three weeks, I was able to immersemyself in learning about government, politics,organizational management, communication,and leadership. Many times I was reminded ofthings that I had long since forgotten or losttouch with. The experience gave me new waysto look at old problems and provided me withthe ability to step away from the daily chal-lenges and take a longer view at why and howwe do things in our public organizations.

In addition to the traditional degreeprograms, the Kennedy School has developedover 20 executive training programs targeted formid-career professionals in a variety of govern-ments and areas of expertise. The SeniorExecutives in State and Local GovernmentProgram has been offered for more than aquarter century. A number of Vermonters haveavailed themselves of the program includingformer Governor Madeleine Kunin, MontpelierFinance and Administration Director (andformer VLCT staffer) Jana Bagwell, former

Housing and Community Affairs Commissioner(and former VLCT staffer) Karen Meyer andVermont School Superintendents’ AssociationDirector Jeff Francis.

The biographies of my faculty and 72 fellowstudents were fascinating. They hailed from 32states and six foreign countries - and all kinds ofstate and local governments. We had themajority leader of a state House of Representa-tives, other state legislators, several state agencycommissioners, mayors from North Carolina,Ireland and Australia, lots of police and firechiefs and other city department heads, citycouncil members and municipal managers fromMassachusetts, Denmark and China. We alsohad several directors from public sectoradvocacy groups that deal with state and localgovernments. We had people who had mastersand law degrees and at least one who reportedher only post-secondary education as “severaldegrees from the college of life called hardknocks.” It was a wonderful cross section ofpeople of different ages, ethnic backgrounds andgender. Though we all had different opinions ofthe roles of government, we shared a passion forserving people through public service. Webecame a real community, which became animportant part of the learning process.

The members of the faculty were of thehighest caliber. I admit going into the course abit jaded and wondering whether the aura ofHarvard was indeed deserved, but that doubtwas soon erased. The eight faculty taught atotal of 48 classes over the three-week courseand I learned tremendous amounts from eachone of them. Each instructor used differentmethods to teach us. They all had an impressivelist of academic and “real-world” accomplish-ments. The curriculum centered on thefollowing themes:

•Art of Negotiation•Authority and Learning•Leadership•Organizational Management•Persuasion•Political Management•Political Philosophy•Public Value•Spirituality in the WorkplaceNot one of our classes was delivered in the

traditional lecture format that I experiencedduring my last academic experience. The mostcommon method used was the case studyapproach. Instead of lecturing from readings in

(Continued on Page Ten)

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3 • VLCT News • September 2002

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4 • VLCT News • September 2002

Summarizing recent court decisions of municipal interest

While the case only affects Killington, and only for its 1997 grand list, by dismissing the state’smethodologies for determining AFMV, the decision calls into question the entire appraisal process usedto determine all towns’ current and future state education property tax obligations, unless substantialchanges have been or will be made.

STATE DETERMINATION OF AGGREGATE

FAIR MARKET VALUE

KILLINGTON PROPERTY TAXCOURT DECISION COULD HAVE

STATEWIDE CONSEQUENCESOn September 3, 2002, Rutland Superior

Court Judge William Cohen issued a decision ina case in which the town of Killington chal-lenged the state’s method for determining theaggregate fair market value of property inKillington for the purpose of establishing thestatewide property tax for the town as requiredby Act 60. Using strong language, the judgeruled “this case leads to the inescapableconclusion that the State’s methodology used in

1997 [to determine the State’s equalizededucation property value] were ‘about asrational as rolling dice,’” quoting a previousstate Supreme Court decision. The decisiongoes on to state that:

Reliance on such inadequate methodolo-gies to collect a substantial statewideproperty tax from Vermont’s residentscannot be condoned. Not only did thosemethodologies result in the State’s failureto reliably determine the State’sequalized education property value asrequired by 32 V.S.A. 5405(a), butthose methodologies resulted indisproportionate and inequitabletaxation among Vermont’s municipalitiesin violation of the constitutionalrequirement of proportional contribu-tion. Accordingly, this court concludesthat the State’s 1997 methodologies …are arbitrary and capricious, and theiruse by the commissioner of taxes was anabuse of the discretion granted to thecommissioner….”

The case arose from Killington appealing theamount included in the state’s notice of fairmarket value of the town’s equalized educationproperty values. The values are used to

determine what the town’s obligation foreducation taxes will be in the coming year. Thestate sent the notice to all towns in January of1998 for the grand list for April 1, 1997. Alltowns have received these notices every Januaryfor the preceding April grand list. Section 5408of Title 32 allows a town to petition for aredetermination of the state-determined valueswithin 30 days of receipt of the notice. Appealsfrom any redetermination decision of theDirector of Property Valuation and Review cango to the state Valuation Appeal Board and thento the superior court of the county in which the

municipality is located. Killington is the onlytown that has pursued this matter this far, atleast for the 1997 grand list.

The town and the state both preparedsubstantial testimony, both hiring expertwitnesses to bolster their cases. The courtincorporated much of the evidence andarguments in its 53-page decision. The decisionreads like a statistics textbook using terminol-ogy including coefficients of dispersion,measures of central tendency and stratificationmethodologies. However, when summing upthe impact of the methodological deficienciesused by the state to determine the 1998education taxes, the court noted that “for 43%of the municipalities, their reappraisals deviatedfrom their state equalized amounts by plus/minus 20%,” and “the State over- or under-predicted AFMV by at least $1 million in 94 ofthe 107 (88%) municipalities studied,” andlastly, that when compared to actual sale pricesof 4,403 individual properties actually sold, “theState’s equalized value deviated from the actualsale price (fair market value) as follows:• 65%, or 2,872 deviated more than plus/

minus 5%;• 43%, or 1,898 deviated more than plus/

minus 10%;• 30%, or 1,333 deviated more than plus/

minus 15%; and• 21%, or 909 deviated more than plus/minus

20%.”The court based its decision on “the

overwhelming evidence in this case,” thatpointed to the lack of integrity in the state’sapproach to establishing aggregate fair marketvalue (AFMV). Judge Cohen ordered the stateto “redetermine [the Town of ] Killington’s 1997AFMV using statistically appropriate method-ologies.” The court did not order that the statere-determine all 1997 appraisals, becauseKillington is the only municipality that hasappealed the state’s action to the VermontSuperior Court even though “the inequitiescaused by the State’s 1997 methodologies had astatewide impact and that as a result, munici-palities paid disproportionate taxes.” However,the Judge goes on to say that “[t]he court notesthat this result does not preclude the Commis-sioner of Taxes from performing such astatewide redetermination or the Legislaturefrom requiring such a redetermination.”

Despite this strong case, the impact on otherVermont municipalities and on the grand listsfor years other than 1997 is yet to be deter-mined. Because this is a Superior Court ratherthan a Vermont Supreme Court decision, it

(Continued on next page)

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5 • VLCT News • September 2002

does not set statewide precedence. It is unclearat this time whether the case will be appealed.

While the case only affects Killington, andonly for its 1997 grand list, by dismissing thestate’s methodologies for determining AFMV,the decision calls into question the entireappraisal process used to determine all towns’current and future state education property taxobligations, unless substantial changes havebeen or will be made. Since the 1997 value was

YOUR MUNICIPALITY’S EQUALIZED EDUCATION PROPERTY VALUEWhile VLCT waits to see if this case is appealed, we encourage all town officials to carefully review the notice you will receive from

Property Valuation and Review indicating your town’s equalized education property value and consider appealing the value the state sets.You should receive this notice no later than January 1, 2003. Whether your town is a sending or receiving town, this piece of data has alarger tax consequence for your taxpayers than almost any other action save the adoption of the school budget. For those 21% of the townswhere the values are as much as 20% plus or minus the actual value, here are some examples of the tax consequences for your taxpayers:

Actual School tax at School tax in School tax in Difference between house 100% FMV in town where town where high and low tax value and average state value is state value is homeowners of

$1.66 rate 20% too high 20% too low the same valuehome could pay

$75,000 $1,245 $1,494 $996 $498$100,000 $1,666 $1,992 $1,328 $664$150,000 $2,490 $2,988 $1,992 $996

VLCT’s advice is to consult your town attorney when you receive this information to discuss the legal options for challenging the state’sdetermination.

LEGAL CORNER -(Continued from previous page)

set, the state did order an evaluation of thestate’s equalization study, referred to as theAlmy Report, which was presented to the statein July of 1999. The Report listed 20 recom-mendations for changes to the 1997 methodolo-gies, only some of which have been imple-mented. The question remains as to whetherfully implementing the Almy Report recommen-dations or the limited changes actuallyimplemented by the state have rectified theproblems identified in the Killington decisionenough to make the current methodologies usedby the state for years since 1997 not “arbitrary

and capricious” and more “rational than rollingdice.”

The court also made sure that its decisionwas not a condemnation of all of Act 60:“Nothing in this decision addresses the wisdombehind Act 60, rather, this decision is focusedsolely on the sufficiency of the methodologiesused by the State in the 1997 equalization studyto implement Act 60.”

- Steve Jeffrey, VLCT Executive Director, andJon Groveman, Director, VLCT

Municipal Law Center

Center Staff Attorney, to assist with inquiriestwo days a week. VLCT has also hired BrianMonaghan, a former Law Center intern, forsix months as the interim Law Center StaffAttorney (see VLCT Staff News and Noteselsewhere in this issue). The position wasoffered for only six months in response to theopinion expressed by the Board at the Augustmeeting that final decisions regarding LawCenter staffing not be made until VLCT decideswhether to restructure it. The other consider-ation was to give the new Law Center director,if one is hired, a voice in who is the staffattorney on a permanent basis.

If you have legal questions on a Wednesdayor Friday, when the Law Center staff is notavailable, you may be able to rely on thefollowing resources for assistance:

• Tax Questions – State Department ofProperty Valuation & Review (828-5863)

• Election Questions – Secretary of State’sOffice (828-2464 or 800/439-8683 (in

will continue to lose excellent staff.As part of that effort, you should have

recently received yet another survey! Pleasetake the time to respond when you receive it.We need your input if we are to serve you well!The survey is due back in the VLCToffices by October 11.

We anticipate that staffing, direction,funding questions and methods for managingworkloads will be in place in the next two tothree months based upon your survey responses.Should you have comments about the LawCenter itself, please contact Karen Horn,Director, Membership & Legislative Services([email protected], tel. 800/649-7915). In themeantime, welcome back to Libby Turner andBrian Monaghan, thank you to Gail Lawson forperservering through yet another Law Centerstaffing change and, most of all, thank you foryour understanding!

- Karen Horn, Director, VLCT Membershipand Legislative Services

Vermont))• Zoning Questions – Call Your Regional

Planning Commission or Town Attorney.VLCT can refer you to an attorney.

• General Municipal Law – Your TownAttorney. Again, we can provide a referral.

Should none of the above resources work foryou, please keep in mind that you may call onMonday, Tuesday and Thursday.

VLCT is taking the opportunity presentedby these staff changes to assess the direction ofthe Law Center and its priorities in servicedelivery to members. For at least a year now, ithas been apparent that demand for services fromthe VLCT Municipal Law Center is increasingsignificantly. Most particularly, questions fromindividual members are growing by leaps andbounds. VLCT is committed to providingvaluable and quality services to its members.How that occurs and which services takepriority must be addressed, however, or the staffof the Law Center will be overwhelmed and we

LAW CENTER CHANGES -(Continued from Page One)

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6 • VLCT News • September 2002

Questions asked by VLCT members and answered by the League’s legal and research staff

PRESENTING EVIDENCETO THE ZBA

Who has the right to presentevidence before a local zoning board?Is it limited to “interested persons,” asdefined in 24 V.S.A. § 4464, or canother people present evidence?

In contrast to an opinion published in theJune 2002 edition of Opinions, issued by theVermont Secretary of State’s Office, VLCTbelieves that the field of people who can presentevidence at local board hearings is broader thansimply “interested persons.”

The field of potential presenters beginswith “interested persons.” According toVermont law, “An interested person may appealany decision or act taken, by the administrativeofficer, in any municipality by filing a notice ofappeal with the secretary of the board ofadjustment of that municipality or with theclerk of that municipality if no such secretaryhas been elected.” 24 V.S.A. § 4464 (a). Thestatute goes on to define “interested person,” asa broad sphere of local people who may or maynot have a direct interest in the case: “a personowning title to property, or a municipality or asolid waste management district empowered tocondemn it or an interest in it, affected by abylaw who alleges that such regulation imposeson such property unreasonable or inappropriate

restrictions of present or potential use under theparticular circumstances of the case.” 24 V.S.A.§ 4464 (b) (1).

Also included are “the municipality in whichthe plan or a bylaw of which is at issue in anappeal brought under this chapter or anymunicipality which adjoins such municipality;”“a person owning or occupying property in theimmediate neighborhood” of a property which isthe subject of any decision or act taken underthis chapter; and “any ten persons owning realproperty within a municipality.” 24 V.S.A. § 4464(b) (2), (3), (4) (Emphasis added).

The statutes are clear that only an interestedperson may initiate the appeal. However, thereis no statutory limit on who may participate inthe appeal. It is VLCT’s position that thezoning board of appeals, development reviewboard or planning commission, when acting in a

quasi-judicial capacity (holding a hearing), hasthe discretion to allow any person to presentevidence. The board’s sole focus should be onensuring due process by running an orderlyhearing and by giving weight during itsdeliberations to only relevant and credibleevidence.

Please keep in mind that if your town hasadopted Vermont’s Municipal AdministrativeProcedure Act (MAPA), the pool of potentialpresenters is far more limited. In such cases,only those “interested persons,” as defined by24 V.S.A. § 4464 (b), may present evidence. 24V.S.A. § 1201 (4). Thus, it is clear that if yourmunicipality has not adopted MAPA, there isdiscretion with regard to who may presentevidence at local zoning and planning hearings.

- Brian Monaghan, VLCT InterimStaff Attorney

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7 • VLCT News • September 2002

EFFECTIVE BUDGETING -(Continued from Page One)

process.Finally, the budget process should involve

and enhance communication withstakeholders including citizens and thegoverning body. Opportunities should besought to enhance input throughout the budgetprocess. In addition, the budget documentitself should serve as a communication tool.Effective budget documents include a summarythat identifies major service level changes orshifts in priorities, major financial factorsimpacting the budget, and provides multi-yearfinancial summary information.

Municipalities can improve their decision-

making by implementing a high-quality budgetprocess. Through the provision of betterinformation and long-term planning, communi-ties can enhance operations by aligningresources with service priorities, goals andobjectives. Public accountability is enhanced byinvolving citizens in the process througheffective communication of resource allocation.

- Stacy Anderson, Consulting Manager, VirchowKrause & Company, LLP

(Reprinted with permission from VirchowKrause & Company’s newsletter, MunicipalLines. Virchow, Krause & Company is a certifiedpublic accounting and consulting firm thatspecializes in public sector services. It can bereached at virchowkrause.com.)

TASK FORCE STUDIES

AGRICULTURAL

VEHICLES AND LOCAL

ROADS

On September 4, 2002 the first meeting ofthe Agricultural Vehicles Task Force wasconvened at the Department of Agriculture.The task force was created as part of Act 139 ofthe 2002 Legislative Session and is comprised ofone Vermont selectboard member, a VLCTrepresentative and representatives from thetrucking and agricultural industries, and theDepartments of Motor Vehicles and Agricul-ture.

The task force is charged with recommend-ing “efficient use of resources for municipalitiesand the state to upgrade and modernize roadinfrastructure to support the needs of Vermontagriculture.” To that end, the task force willmeet several more times throughout the fall,and will submit its recommendations to thelegislature on or before January 15, 2003.

Act 139 also produced some significantchanges in Vermont’s motor vehicle laws byeliminating the term “implement of husbandry”which had provided certain agricultural vehicleswith a blanket exemption from state registrationrequirements and local highway weight limits.This exemption was problematic for localofficials seeking to regulate large agriculturalservice vehicles on local roads.

Under the new law, agricultural trucks andservice vehicles that move beyond the confinesof the farm are required to be registered andinspected, but are exempt from local weightrestrictions up to 60,000 lbs. Most townsrequire an overweight permit for any vehicleover 24,000 lbs. Agricultural vehicles are notexempt from local posting requirements.

The 60,000-pound exemption is set toexpire on July 1, 2003; one of the task force’sduties will be to recommend a process thathelps both towns and farmers.

For more information on Act 139, seeVLCT’s 2002 Legislative Wrap-up (http://www.vlct.org/pdf/legwrap2002.pdf) or see theDepartment of Agriculture’s September 15,2002 issue of Agriview (http://www.state.vt.us/agric/Agriview/Agriview091502.pdf) for anarticle on the Act.

- Dominic Cloud, VLCT Senior Associate,Legislative and Information Services

A BUDGET TIMELINESqueezing the lofty goals of the accompanying article into the reality of local budget writing

is the worthwhile challenge that faces local officials every day. To help you, ManchesterManager Jeff Wilson shares below his town’s schedule for budget preparation. Manchester ison a July 1 fiscal year; towns that are on a calendar fiscal year, or who have a different townmeeting date, may need to adjust it to suit their needs.

April Capital Improvement Program (CIP) memo to Department Heads.May Deadline for departmental capital requests.June Town Manager develops CIP proposal and submits same to Selectboard.July Selectboard holds public hearing on CIP.August Selectboard approves CIP.October Annual budget memo to Department Heads.November Deadline for departmental budget requests.

Town Manager meets with Department Heads.December Town Manager develops budget proposal and submits it to Selectboard.

Selectboard holds budget hearing.Selectboard approves budget.

January Selectboard warns Town Meeting.February Selectboard’s budget proposal mailed to voters.March Town Meeting approves budget.

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Promoting healthy lifestyles and safe work practices for Vermont’s municipal employees

8 • VLCT News • September 2002

WHO TO CALL IF YOUNEED HELP

David Sichel Director, Group Services

Rodney Bora Senior Loss ControlConsultant

Patricia Boyle Administrative Asst.,Claims

Darlene Bresett Claims SupervisorKathi Chaloux Senior Claims

RepresentativeBrian FitzPatrick Loss Prevention

SupervisorKim Gauthier Member Relations

AssistantHeidi Joyce Senior Health Promotion

ConsultantKelly Kindestin Senior Claims

RepresentativeArthur LaPierre Senior Loss Control

ConsultantSandra Lockerby UnderwriterTerri McAdams Assistant UnderwriterJennifer Patterson Claims RepresentativeSuzanne Schittina Member Relations

ManagerMaureen Turbitt Administrative Asst.,

Risk ManagementPatrick Williams Deputy Director, Group

ServicesNicolette White Administrative Asst.,

Group Services

Telephone, 800/649-7915; fax, 802/229-2211, mail, 89 Main Street, Ste. 4, Montpelier,VT 05602; e-mail,[email protected].

(COMMUNICATIONS UNDER TEN SENTENCES)

ATTENTION PACIF MEMBERS

RENEWAL SEASON IS HERERenewal season is fast upon us! Please watch your mail in early October for your 2003 PACIF

renewal packet. This year it will be arriving in a large manila envelope, as a copy of the 2001financial audit will be included for your perusal. Your renewals are due back in early November, soplease help us by completing the information requested and returning the paperwork to uspromptly!

WORKERS’ COMPENSATION AUDITS ALMOST DONEOur staff is in the process of completing Workers’ Compensation audits for the 2001 calendar

year. If you have not already received your refund or invoice, it will be in the mail to you soon!

WELCOME NEW PACIF MEMBERSTown of Clarendon

Brandon Fire District #2Town of Plainfield

Windham County Natural Resources Conservation District

A BRAND NEW TRUCK

The North Troy Village Fire Department recently took delivery of its new 2003 International Pumper.From left to right, proud members of the Department Lt. Richard Wells, Jr., 2nd Capt. Bill Farley, Asst.Chief Dave Allen, and Chief Mike Santaw, Sr. show off the truck. The day it was delivered, it was put intouse to extinguish a brush fire. We wish them many safe and successful journeys in their new truck!

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9 • VLCT News • September 2002

NOVEMBER 15, 2002HEALTH TRUST ANNUAL

MEETINGLake Morey Inn, Fairlee, Vermont.

89 Main Street, Suite 4,Montpelier, VT 05602

1-800-649-7915802-229-9111

Fax: 802-229-2211

Advantages:

• Financial Benefits• Risk Management• Loss Prevention• Local Control• Education

Coverages Include:

• Comprehensive General Liability• Property • Auto Liability• Auto Physical Damage• Workers’ Compensation• Boiler & Machinery• Law Enforcement Liability• Specialized Coverages• Public Officials’ Liability• Employment Practices Liability• Public Officials’ Bonds

VLCT Property and CasualtyIntermunicipal Fund, Inc.

(VLCT-PACIF)A Group Services Program...

Meeting Vermont’s Municipal Insurance and Risk Management Needs

SEPTEMBER 26, 2002VLCT PACIF AND

UNEMPLOYMENT TRUSTANNUAL MEETINGS

The VLCT Property & CasualtyIntermunicipal Fund and the VLCT Unemploy-ment Insurance Trust will hold a combinedannual business meeting on Thursday, Septem-ber 26, Town Fair Day, at 9 a.m. in theNorthstar I Ballroom of the Killington GrandHotel. This joint presentation will giveattendees the chance to learn more about bothof these Group Services insurance trusts. Thisformat also serves to save a little time so youwon’t miss out on other VLCT Town Fairprograms and activities.

SAY YES TO SAFETYHOW TO THINK POSITIVELY ABOUT SAFETY

Positive thinking about safety involves acombination of attitudes and objectives. Itmeans believing that your actions count, canprevent accidents, and preserve your own safetyand the safety of your co-workers. It also meansknowing the difference between safe and unsafeactions and being determined to choose onlysafe actions.

Here are some expressions of positivethinking about safety:

• I am responsible for my safety, health andwell-being at work, on the road, and athome.

• I am my brother’s/sister’s keeper in thematter of safety on the job.

• I can prevent accidents when I do my partto ensure safety in my department andthroughout the organization.

• There is always a best—and safest—way todo any job, and that is the way I am goingto do my job.

• It makes sense to follow work rules andpractices designed to promote my safetyand health and that of my co-workers.

• Before starting any job, I will checkcarefully to be sure there are no hiddenhazards that require special protectivemeasures.

• When Personal Protective Equipment(PPE) is called for, I will wear it, and whenspecial procedures are required, I willfollow them.

In the ongoing battle against accidents andinjuries, one of your most powerful weapons ispositive thinking about safety.

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10 • VLCT News • September 2002

SEPTEMBER’S TRIVIAL PURSUIT

EXECUTIVE DIRECTOR -(Continued from Page Two)

a textbook, most of our readings (averaging over100 pages a night) consisted of case studies.Instead of talking conceptually about what ittakes in political management to create an“authorizing environment” (e.g., the conditionsnecessary for the thing that you want to happento actually happen), we studied William Kelly’sleadership of the Job Corps during the transi-tion from the Johnson administration to theNixon administration. Instead of talking aboutthe conflicting political values of ThomasJefferson and Alexander Hamilton (basicallydemocratic process vs. efficient and effectivedelivery of governmental services) in theabstract, we debated the strategy that a countycommissioner should use in the situation ofhaving a school building condemned by thestate but the voters have turned down a bond

vote for replacing it. Think of John Housemanin the movie and television series “The PaperChase” and you get an idea of the amount ofstudent activity that took place during class.

The second major learning process we usedwas simulations and role-playing, what theProgram referred to as “experiential exercises.”One example was a situation where one studentplayed a developer of a major seaport with otherstudents playing the Governor, a federal agencystaff person, the Longshoremen Unionpresident, an environmental group leader andthe representative of the association of the othersmall seaports. Each had different strengths and

outcomes that would depend on whether you“won” or “lost,” and we spent parts of severaldays negotiating a deal to create this seaport.We also spent our first Saturday in a day-longOutward Bound program on an island in BostonHarbor in a nor’easter with the temperaturehovering around 50 degrees.

The last learning method used was the mostuncomfortable and challenging for studentsmore used to a structured learning process(yours truly included). The Program refers to itas “reflective learning.” It was used mainly inthe sessions on leadership, and really forced thestudents as a group to deal with the painfulparts of leadership. The tactics are hard todescribe, but the topics included differentiatingbetween using authority and exercisingleadership, the dangers of leadership, and thefact that rarely are there real “leaders,” onlypeople who will, on occasion, perform indi-vidual acts of leadership.

Regardless of the learning techniques used,we arrived at answers not from the statementsof the professors but the responses of thestudents to the leading and challengingquestions posed by the faculty and premisesposed by other students. Mainly, the facultyrefereed the debate and steered us to identifyingthe lessons to learn by ourselves. Theysometimes provoked us to the point of veryheated debates during which some studentsactually stormed out (they all came back). Itwas difficult at the time to realize that it was allpart of a very polished package of learning.

It is difficult for me to sum up in one

paragraph what I learned during my experience,but that’s what everyone always wants, so I willtry. I reconnected with the underlying reasonswhy I entered public service and why theprocess of governing is so important. Theconnection between what the framers of ourconstitution(s) envisioned and what we dotoday was reinforced. My strong bias forgoverning least is governing best was severelytested. I crystallized my understanding that theact of governing is similar to being suspended inthe air being pulled in every direction by ropesconnected to different interests and powercenters, yet always still subject to somepotentially overriding forces similar to the lawof gravity. I learned (once again) to morecarefully consider the perspectives of othersinvolved in problems and decisions, and learnedto always question my own assumptions andbiases. I took away a lot of tips on the art ofpersuasion. I learned lots of things that“leadership” is not, the differences betweenauthority and leadership, and that exercisingleadership is even harder than defining it.

I want to thank the VLCT Board ofDirectors and the members for this opportunity,and the VLCT staff who stayed behind and helddown the fort in my absence.

(Steve wrapped up his sabbatical by attending aUVM course on the Civil War in July, and theannual National League of Cities State LeagueDirectors meeting in August. He also was able tospend some time with his parents, wife anddaughters, one a senior at Yale and one a highschool senior. We welcome him back, rechargedand refreshed.)

It is difficult for me to sum up in one paragraph what I learned during my experience, but ... I willtry. I reconnected with the underlying reasons why I entered public service and why the process ofgoverning is so important. The connection between what the framers of our constitution(s) envisionedand what we do today was reinforced. My strong bias for governing least is governing best was severelytested. I crystallized my understanding that the act of governing is similar to being suspended in the airbeing pulled in every direction by ropes connected to different interests and power centers, yet always stillsubject to some potentially overriding forces similar to the law of gravity.

Congratulations to Kenneth McCann, Administrative Assistant, Northfield,for being the first to correctly guess that former Vermonter Hubert Prior Vallee (“Rudy”Vallee) was born in Island Pond and was a singer. We had a large response to this one -thanks all!

Here’s this month’s trival pursuit:

Name the three Vermont towns that were the last to receive electricity. Whatyear was it?

Contact us with your answer: VLCT, 89 Main Street, Ste. 4, Montpelier, VT 05602;800/649-7915; fax, 802/229-2211, e-mail, [email protected].

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11 • VLCT News • September 2002

PREVENTING AN IT DISASTER INTHE MUNICIPAL OFFICE

Whether we like it or not, more and more ofVermont’s municipal government is entering theelectronic realm. This phenomenon began withthe first e-mail sent from a town office, and ithas branched out into grand list databases, townwebsites, digitized land records, online doglicense information, public meeting minutes,and on and on. Most technology beingintegrated into Vermont’s municipal govern-ment has been very useful. This has largely beena step-by-step, town-by-town process ofmunicipal officers exploring new applicationsand tools that help them do their jobs, whilebeing able to serve more people in more waysand maybe save a little more time.

Nevertheless, as much as new informationtechnologies may aid us, people in municipaland state government have started askingquestions about how we can manage this “bravenew world” properly. As town officers use moreinformation technology (IT) and create moreelectronic records and information, we mustaddress issues of security, integrity, andaccessibility. This article discusses five of theissues that need to be addressed in the townoffice, and it comes with a disclaimer: don’ttorture yourself by trying to digest or addressthese issues all at once. Most towns have veryfew resources for IT and may have to addressthese issues bit-by-bit, but the more we talkabout them, the more of a possibility theybecome.

How many of these issues have youaddressed in your municipal office?

DATA MIGRATIONData migration is a term used to describe

what happens when one form of digital mediabecomes obsolete and another takes its place.Remember eight-track tapes? Now we havecompact discs and MP3s. Some of us keeptown data and records on CDs, too. They’re allthe rage right now, but how long will that last?How much of the work in your town officedepends on the fact that the media you keeprecords on will last and be readable forever?

Well, it won’t. Media change, and the machinesthat read them change too. Experts recommendthat we move our information to the latestmedia types every two to four years and that webudget 20 percent of initial IT expenses forthese operations. That might seem absurd tosome people now, but we have to find a way tomake it a possibility.

POWER-SURGESIf your computer and/or server suddenly

loses power or receives a burst of too muchelectricity, all of the information you have inthere could be lost or damaged. A computerstores data on a magnetic disk, and the effects ofunmanaged electricity can wipe the whole thingclean. Does your town office have surgeprotectors, or better yet, uninterruptible powersources (UPSs) for your computer hardware?

PASSWORDSThis one may seem like a no-brainer, but as a

town officer you likely have access to sensitiveinformation, and you can’t be too safe. Here are (Continued on next page)

some tips for a good office-wide passwordpolicy:

• Do not choose an obvious password—forinstance your first or last name, the name ofanyone close to you, birthdays, or othersignificant dates.

• Do not use the same letter more than once inany password. That would make it easier tocrack.

• Utilize your full alphanumeric options—useletters and numbers AND symbols like “&” ifpossible.

• Use long passwords—at least 8 characterslong. This makes them harder to crack.

• Do not write your password down and leave iton or in your desk or anywhere else in theoffice.

• Change all office passwords regularly (monthlyor quarterly, depending on sensitivity ofresources).

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12 • VLCT News • September 2002

GASB 34 GUIDE FORVERMONT TOWNS

PART 4: USING THE MODIFIED APPROACH TO TRACKING ANDREPORTING INFRASTRUCTURE

ANTI-VIRUS SOFTWAREEntire books have been written about the

malicious things viruses, backdoors, and “trojanhorses” can do. This article doesn’t have time tolist them all, but we will say that you shouldhave a good anti-virus program on yourcomputer (such as one from Symantec/Nortonor McAfee). This program should be updatedregularly and scheduled to scan your computeron a daily basis. It also pays to treat unsolicitede-mails with a healthy dose of caution. And ifyou have a server or a computer online all thetime, ask an IT geek what a “firewall” is.

BACK-UPSThe four previous issues address preventative

measures, but Murphy’s Law applies tomunicipal office technology as much as anythingelse. You should find a way to back up yourinformation and records to a separate computer,server, floppy, tape, or CD on a regular basis.That way, you know you can always recoverdata that may be lost, stolen, or damaged. Italso pays to keep some back-up materials in a

separate place from your computer or server.The same fire that destroys your office willdestroy any back-ups located within. The townvault is a good idea for back-ups, but do youknow how hot it will get in there during a fire?Do you know the melting point of a floppy disc?

Kudos to any town office that has success-fully addressed all of the issues listed above.You have a good head start on the rest of thestate. Please share your success stories withother municipal officers, and please stay awareof new issues that may pop up. It doesn’t endhere.

What can your town do to help declarevictory over these issues?• Appoint one person in the office who keeps

track of disaster management and trainseveryone else.

• Create a protocol that can give guidance toeveryone in the office.

• Find a way for multiple town departments toshare the resources and responsibilities ofkeeping your electronic data safe.

• Contract services from private IT vendors, butbe on the lookout for the best interests ofyour town before you sign any contracts.

Finally, stay aware of the statewide dialogueon electronic records management. Withrepresentation from municipal officers, UVM,VLCT, VMCTA, and the Secretary of State’sOffice, the Electronic Records ManagementWorking Group has put together a MunicipalIT Disaster Management Plan to help youaddress the above issues in your town office.The plan will be available at VLCT’s Town Fairon September 26 and a workshop is beingoffered at the Municipal Officers’ ManagementSeminars in October. (See Calendar section inthis issue for dates and locations.) For moreinformation, call Chip Sawyer at the UVMCenter for Rural Studies (656-3021) and checkout the website at http://crs.uvm.edu/munici-pal/erm.

- Chip Sawyer, Project Manager, Center forRural Studies, University of Vermont

In Part 3 of this series, we noted that GASB34 allows you to choose the Modified Approachoption to avoid having to calculate depreciationfor infrastructure. This method requires anassessment of the condition of your infrastruc-ture with condition levels being set by a board-adopted policy. In order to use the ModifiedApproach, you must:• Maintain an up-to-date inventory of your

infrastructure networks and subsystems ofnetworks. (See Part 3 for an explanation ofnetworks and subsystems.)

• Assess the condition of your infrastructurenetworks and subsystems in a consistent andreplicable way. A uniform assessmentprocess should be in place that allowsanyone performing the assessments to comeup with the same results; results should besummarized using a measurement scale.

• Project the annual budget amount needed tokeep the infrastructure maintained at thatlevel.

• Document that your infrastructure is beingmaintained at or above the level establishedby your policy.

TECH CHECK -(Continued from previous page)

ESTABLISHING A POLICYThere are two parts to a conditional

assessment policy that must be established inorder to give you the guidance you need in“grading” your infrastructure. First, you mustcome up with a measurement scale. In a GASB34 Statement example, the following condition

index is used: Good or Better Condition is 70-100; Fair Condition is 50-69; and SubstandardCondition is below 50. There should be aconsistent documented process for assigning a“grade” to each network or subsystem. TheVermont Local Roads Program, the FederalAgency of Transportation and the VermontAgency of Transportation are valuable resourcesfor providing guidance in establishing ameasurement system.

The second part of your policy is setting alevel that must be met in order to adequatelymaintain and preserve your infrastructure assets.An example of a policy for your bridges wouldbe to maintain at least 85% of them in Good orBetter condition (70-100). You shouldestablish a satisfactory level for each category ofinfrastructure. See sidebar for a list of networksand subsystems.

INVENTORY MAINTENANCEYour inventory should include the asset’s

network category, subsystem category ifappropriate, description, location if appropriate,date of new acquisitions, renovations, construc-tions or other improvements, quantity (numberof miles, linear feet, number of structures, etc.),value, and conditional assessment.

Inventory maintenance may be done using aspreadsheet application such as Excel, Quattroor Lotus, a database application such as Access,Paradox or FileMaker. The Federal DOT orVermont AOT can provide useful guidance in

GUIDE TO THEGASB GUIDE

Part 1, Overview, June 2002 VLCT NewsPart 2, Tracking and Reporting Capital

Assets, July 2002 VLCT NewsPart 3, Tracking and Reporting Infrastruc-

ture, August 2002 VLCT NewsPart 4, Using the Modified Approach to

Tracking and Reporting Infrastruc-ture, this issue

Part 5, Financial Reports, I&II, February andMarch 2003 VLCT News

Part 6, Management’s Discussion andAnalysis, April 2003 VLCT News.

(Continued on next page)

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13 • VLCT News • September 2002

(Continued from previous page)GASB 34 -

condition assessment and measurement scales.The Vermont Local Roads Program has twoapplications that can track your infrastructure:RSMS (Road Surface Management System),and the Minor Structures Program. The Townof Richmond has used a Johnson State Collegeintern to develop an Access database that tracksinventory for all capital assets includinginfrastructure. All of these resources are listedbelow with contact information.

The valuation of your infrastructure can bedone using a combination of documents,judgment and research. Invoices or townrecords that may have recorded costs of projectsare the most accurate source. If you need toestimate costs, talk to your public works staff ortown engineer for reasonable estimates anddocument how they came up with the estimate.Other sources for estimation purposes are listedin the resource section below.

CONDITIONAL ASSESSMENTAt least every three years, you should assess

each category of infrastructure using themeasurement scale established in your policy.Your highway superintendent, road foreman ortown engineer should be able to provide theseassessments.

Once you’ve determined the condition of allyour infrastructure networks and subsystems,you calculate what percentage is in each of yourassessment categories, i.e. percentage of thetotal that is in Good or Better condition, Faircondition, and Substandard condition. Forreporting purposes, you will need to know theconditional assessment of each category ofinfrastructure asset, and determine if eachcategory meets policy requirements.

For example, if 85% of your Bridges categorymust be in Good or Better condition (assumingyou are using the 70-100 index) and there arefour bridges, all four will have to have a grade ofbetween 70 and 100 to meet the policyrequirements. If just one bridge is below 70,you only have 75% that meet the level required(3 bridges out of 4, or 75%).

BUDGET ESTIMATIONFor each category of infrastructure you must

also estimate what it will cost for the next yearto maintain the asset in its current condition orbetter. You are essentially projecting what youwould budget for a maintenance program thatwill ensure that the condition of your infrastruc-ture will remain satisfactory. What would youbudget annually for paving to keep all your

(Continued on next page)

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14 • VLCT News • September 2002

GASB 34 -(Continued from Previous Page)

roads in their current condition? How muchshould you budget to ensure that yourstreetlights are operational? What annualamount is necessary to keep your bridges safeand functional?

At the end of each year, you will comparewhat was actually spent to what was budgetedto determine if you are meeting your financialobligations in preserving the condition of theinfrastructure assets. This analysis is disclosedin your financial statements as part of theschedules necessary to document your assess-ments.

We should note here that the maintenancecosts discussed above are actual expenses foryour current year and should not be added tothe value of the infrastructure. Any costs thatwill improve the asset (additions, renovations,construction), rather than just preserve it,should be capitalized (added to the value).

DOCUMENTATIONThere are two tables that must be included

in your financial statements as RSI (RequiredSupplementary Information). The first is athree-year analysis of the Condition Ratings bycategory:

% in Good or Better Condition2002 2001 2000

Roads Class I 93.2% 91.5% 92.0%Roads Class II 85.2% 81.6% 84.3%Bridges 87.2% 84.5% 86.8%Roads & Bridges 87.0% 85.5% 87.3%

This analysis should be done for allcondition levels, in this case, Fair Condition andSubstandard Conditions as well.

The second table is a Comparison ofNeeded-to-Actual Maintenance/PreservationSchedule that shows the budgeted and actualexpenditures for each category over a five- yearperiod:

Comparison of Needed-to-ActualMaintenance

2002 2001 2000 1999 1998Roads, Class I:Budget 2,480 2,452 2,570 2,201 2,245Actual 2,600 2,520 2,422 2,299 2,171Roads, Class II:Budget 1,490 1,505 1,525 1,418 1,275Actual 1,550 1,525 1,485 1,328 1,386etc….

These schedules will need to be provided toyour auditors as part of your financial reportingat the end of your fiscal year.

RESOURCES• GASB Statement 34 (1999) by the Govern-

mental Accounting Standards Board,available through GASB. Phone 800/748-0659 or visit online at http://www.gasb.org.

• GASB Statement 34 Capital Assets & Deprecia-tion Guidance (2001) available online athttp://www.lla.state.la.us/gasb34/capas.pdf.

• Governmental Accounting, Auditing andFinancial Reporting (GAAFR) (2001) byGovernment Finance Officers Association,available through GFOA. Phone 312/977-9700 or visit online at http://www.gfoa.org.

• Guide to Implementation of GASB Statement34 (2000) by the Governmental AccountingStandards Board, available through GASB.Phone 800/748-0659 or visit online at http://www.gasb.org.

• Vermont Local Roads inventory software:RSMS (Road Surface Management System);Minor Structures Program. Phone 800/462-6555.

• Online valuation deflator (allows you to put ina current value and “deflate” it back to get prioryear valuations:www.jsc.nasa.gov\bu2\inflateGDP.html

- Mike Gilbar, Director, VLCTAdministrative Services

(Please contact Mike at [email protected] or800/649-7915 with any questions.)

POSSIBLE NETWORKSAND SUBSYSTEMS

CATEGORIES

ROADSClass IClass IIClass IIIClass IVTrails

BRIDGESDrainage SystemsWater Systems

TreatmentLines

Sewer SystemsTreatmentLines

Lighting SystemsDams

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15 • VLCT News • September 2002

FOR SALEFire Truck. The Town of Richmond Fire

Department offers a 1984 Maxim Pumperon a 1985 International Chassis - DT466.Hale Single Stage 1250 gpm pump. Chassis,pump and tires in excellent condition.Suction hose and ladders go with truck.Tank holds 1,000 gallons of water - tankneeds work. May be seen at Richmond FireStation, 357 East Main Street, US Route 2,Richmond, VT 05477 (Interstate 89, Exit11). Can e-mail pictures if interested.Contact: Chief Thomas Levesque, tel. 802/434-2002; [email protected].

FOR SALE OR RENT1999 John Deere 5510 Tractor with

1999 Alamo ditch-bank mower. Oversizetire option, weights, strobe light. Set up forloader. 4-WD. 735 hours total time. 500-hr service done by dealer. All tractor has

done is mowing. Stored under cover.Package $26,000. Serviced, full check-over,ready to mow. No disappointments. 1998New Holland 3010 Tractor, 2-WD,578 hours, 500-hr service done by dealer.With 1998 H.D. bush hog rotary mower.Like new, stored under cover, $14,000.1996 Komatsu 180 Wheel Loader(2¼-yd). Low hours, clean and sharp, 4 newMichelin radial tires. Top maintained always.Not a pit machine, loaded stockpiledmaterials. $45,000 (new, $114,000). JohnDeere 2350 Diesel Tractor with mo-trim over-the-rail mower. ROPS with roof,strobe lights, Plexiglas shields. Good, cleanunit. Works excellent. $16,000 or rent.Hitachi Track Excavator, 120-2, longcarriage. Thumb, pilot controls. Notoverwide for transport. good tractor, readyto go. $36,000 or rent. Call MarchConstruction (Joe), 802-245-5561.

HELP WANTEDWastewater Operator. The Town of

Shelburne has an operator position availableat its sewage treatment facility. Thesuccessful candidate must possess a highschool diploma, possess or obtain a CDLwith tanker endorsement within six months,possess or be able to obtain a Grade IWastewater Certification within two years,be able to excel in a team-oriented, quality-driven, detail-oriented environment and beable to communicate well with other staffand the general public. This position will beweighted toward system maintenance withdemonstrated knowledge and ability inmechanical and electrical fields. Starting payis $14.48 per hour. Excellent benefits.Apply to Shelburne Town Manager, 5420Shelburne Rd., P.O Box 88, Shelburne, VT05482. EOE

Zoning Administrator. Town ofWallingford. Part-time position. Send faxor letter of interest to: Town ofWallingford, P.O. Box 327, Wallingford, VT05773. Fax: 802/446-3174.

Superintendent of Public Works.Administrative position to provide for theoverall management, direction and control ofall the public works functions of the Town ofBrandon to include highway, wastewater,solid waste, cemetery, building and grounds

and to perform related work as required.Applicants for this position must have abachelor’s degree in civil engineering or arelated field and not less than five yearsexperience in one or more areas of publicworks and/or within civil engineering,preferable municipal experience. Must beable to get or possess a valid Vermontdriver’s license and have no offenses thatwould prohibit or restrict insurability.Excellent salary (mid to high 50’s), benefits.Please submit letter of interest with resumeto Michael Balch, Town Manager, 49 CenterStreet Brandon Vermont 05733. EOE.

Accounting Services Manager. TheTown of Middlebury seeks applications forthe position of Accounting Services Manager.Upon the retirement of the currentincumbent, who has held the position for 32years, the Accounting Services Manager willoversee all aspects of the computerizedgeneral ledger accounting system, accountspayable, accounts receivable and utilitybilling. The successful candidate will alsosupervise two employees in the AccountingDepartment and be responsible for thecoordination of special projects. Thisposition requires a bachelor’s degree infinance/accounting, business administration,or a closely related field, and a minimum ofthree years related work experience.Knowledge of computerized accounting(preferably fund accounting) and the abilityto work well with others is required.Competitive wage and comprehensivebenefit package offered. Complete jobdescription and application may be obtainedfrom the Personnel Director at the Munici-pal Building, 94 Main Street, Middlebury,Vermont, by calling 388-8107, or on theweb at: www.middlebury.govoffice.com.Ideally, candidates should submit applica-tions as soon as possible, but applicationswill be accepted until the position is filled.EOE.

Wastewater Operator. The Town of Putneyis accepting applications for the position ofChief Operator of the Putney WastewaterTreatment Facility. Vermont Grade 2certification required. For a complete jobdescription and an employment application,please contract the Putney Town Manager at802/387-5862. EOE.

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16 • VLCT News • September 2002

89 Main Street, Suite 4Montpelier, VT 05602-2948

PRSRT STDU.S. Postage

PAIDMontpelier, VTPermit No. 358

59th Annual Governor’s Conference onRecreation. Tuesday, October 1, 2002,Capitol Plaza Hotel, Montpelier. “Parksand Recreation: Creating Successful WorkTeams” is the theme of this year’s recreationconference. Educational workshops areplanned for recreation board members andvolunteers; students; programmers;administrative assistants; administrators;park, trail, and greenway personnel; andother recreation professionals. For moreinformation, contact Stephanie Quaranta,tel. 476-0257, or the Vermont Recreationand Parks Association office, tel. 878-2077.

2002-3 Planning and Zoning Work-shop Series. Session I, Tuesday, October8, 2002, Vermont Interactive Television Sitesaround Vermont. The 2002-3 Planning andZoning Series, sponsored by the VLCTMunicipal Law Center and Vermont’sRegional Planning Commissions, starts onOctober 8 with an evening session on “The

Permitting Process & Enforcement.” Formore information, or to register, call JessicaHill, VLCT Conference Coordinator, at800/649-7915, or e-mail [email protected].

UVM Municipal Officers ManagementSeminars. Thursday, October 10, JohnsonState College, Johnson; Wednesday, October15, Lake Morey Resort, Fairlee; Thursday,October 23, Rutland Holiday Inn, Rutland;and Tuesday, October 29, 2002, Mt. Snow,Dover. To register, call the UVM ExtensionService, Berlin Office, tel. 223-2389.

Workshop for Town Treasurers andAuditors. Thursday, October 17, 2002.Capitol Plaza Hotel, Montpelier. Sponsoredby the VLCT Municipal Law Center, thisworkshop offers sessions on the roles andresponsibilities of the treasurer and auditor;municipal fund accounting; accounting forschool finances; and preparing the townreport. For more information, or to register,call Jessica Hill, VLCT Conference

Coordinator, at 800/649-7915, or [email protected]. You may also register on-lineat http://www.vlct.org/calendar/index.cfm.

VTCMA Fall Conference. Thursday andFriday, October 17-18, 2002, Lake MoreyResort, Fairlee. The Vermont Town and CityManagers Association’s fall conferencefeatures workshops on employment law anddispute resolution skills, and a roundtablediscussion. For more information, or toregister, call Jessica Hill, VLCT ConferenceCoordinator, at 800/649-7915, or [email protected].

Vermont Planners Association AnnualMeeting. Friday, October 25, 2002. LilacInn, Brandon. VPA’s annual meeting willfeature new legislation on septic systems andstormwater, as well as annual awards. Formore information, or to register, call JessicaHill, VLCT Conference Coordinator, at800/649-7915, or e-mail [email protected].