of M wn in o ot T 218th Annual Town Report For fiscal year ending December 31, 2019
Photo Credit: Susie Bradbury Location: Slattery's flower gardens 2 3 HEBRON
TURNER
A A
HEBRON
B B
WEST AUBURN MINOT
OXFORD
C C
AUBURN
MECHANIC FALLS
D D
AUBURN
E POLAND TOWN OF MINOT ROAD MAP MAIN-LAND Development Consultants, Inc. 69 Main St. Livermore Falls, Maine Ph: (207) 897-6752 Fax: (207) 897-5404 2 3 www.main-landdci.com Table of Contents
Town Report Dedications ...... 1 Spirit of America Awards ...... 3 Volunteer Appreciation ...... 5 People Helping People ...... 6 Town Officials and Administration ...... 7 Town Administrator ...... 8 Board of Selectmen ...... 9 Town Clerk ...... 10 Assessors’ Report ...... 11 Report of the Registrar of Voters ...... 12 Report of Tax Collector ...... 13 Highway Department ...... 16 Public Safety ...... 19 Report of Fire Chief ...... 20 Report of Code Enforcement Officer ...... 26 Animal Control Report ...... 28 Town Boards, Committees and Organizations ...... 29 Planning Board ...... 30 Cemetery Committee ...... 31 Minot-Hebron Athletic Association ...... 32 Minot Historical Society...... 33 Minot Moonshiners Snowmobile Club ...... 35 Community Events Committee ...... 36 Education ...... 37 Superintendent ...... 38 Adult Education ...... 39 Minot Consolidated School ...... 40 Whittier Middle School ...... 41 Poland Regional High School ...... 42 Community Club ...... 43 Scholarships and Awards ...... 45 State Elected Officials ...... 46 General Information ...... 53 2018 Vital Statistics ...... 54 Town Officials, Officers and Committee Appointments ...... 56 Fee Schedule ...... 58 General Assistance Notice ...... 60 Town Financials ...... 61 FY2018 Financial Audit Report ...... 62 FY2019 Year End Financials ...... 90 Town Meeting Warrant ...... 108 Proposed Ordinance Appendices ...... 120 Important Dates ...... Back Cover
Town of Minot 2020 Town Report
For fiscal year ending December 31, 2019 Dedication
Donald A. Verrill April 6th, 1936 – July 18th, 2019 The Town of Minot Selectmen would like to dedicate the 2020 Annual Town Report to Donald A. Verrill. The following dedication was submitted by his wife Janice and their daughter Lorraine. Donald was a descendant of Samuel Verrill, one of the early settlers of the Town of Minot. He was born on April 6th, 1936, the 3rd of 4 children of Edwin and Mary Verrill. Donald attended the Atkinson one-room schoolhouse. Through his school years he became an avid sports fan and played baseball and football. He was a pitcher for Edward Little High School with a 9-0 record. He married Janice Huff in 1961 and in 1968 they moved their family to the Verrill Homestead on Woodman Hill Rd. Donald and Janice have 4 daughters, 2 grandsons, 4 granddaughters, and 2 great grandchildren. His greatest joy was spending time with his family. He also enjoyed hunting and fishing with friends. He joined the USAF from 1955 to 1960 where he attended electronics school. In 1961 he worked for the Bendix Corp where his job took him to many other States. During this time, he wrote training for the Cape Canaveral Project Mercury. From 1962 to 1966 he worked for Bendix STADAN which was established by NASA to satisfy long duration space to ground communication. He then went to work for COMSAT Satellite Station in Andover, Maine becoming Station Manager from 1988 to 1998.
Donald Dedicated many years to the Town of Minot.
1970-1975 West Minot Fire Co. Asst. Chief (His father was a charter member) 1970-1971 Budget Committee Member 1971-1992 Selectmen, Assessor, and Overseer of the Poor He transferred all the assessing material to his home computer. This technology was used by the town for many years. 1976 He helped layout the ball fields at the Minot Memorial Park. He served as the Vice President of the Minot-Hebron Athletic Association and umpired for many years. 1998-2001 Served as Chairman of the Board of Appeals
Donald served as Town Warden at elections and Moderator of Town Meeting for many years. He was a member of the West Minot Grange, Pomona Grange, and State and National Grange. He served as a trustee for the West Minot Union Church. He was President of the Minot Moonshiners Snowmobile Club. He was a charter member of the Minot Historical Society.
The Town of Minot Selectmen, Staff, and Residents would like to thank Donald Verrill for his dedication to our Country and to the Town of Minot and he will be missed by many.
1 Dedication
Michael L. Hemond September 10th, 1962 – July 11th, 2019 The Town of Minot Selectmen would like to dedicate the 2019 Annual Town Report to Michael L. Hemond. Michael graduated from Edward Little High School. He enjoyed working in his garage and working on equipment. This prompted him to start his own business, Michael Hemond Construction & Excavation. In 1989, he married his wife Tracy and started his life in Minot with her raising their 2 sons. He loved spending time with his family and friends and was always there to help anyone in need. Michael contributed to the Minot community and many other communities and towns as well. He was very well known for his quality of work. Michael plowed and sanded for the Town for many years. He donated his time and equipment to work on the Minot Community Ball Fields. The Selectmen would like to thank Michael for the time he has dedicated to the Town, it was very much appreciated and will be remembered.
2 Spirit of America Award
Hester A. Gilpatric 2019 Spirit of America Award Recipient
The Minot Board of Selectmen would like to nominate Hester A. Gilpatric for the 2019 Spirit of America Award. Hester has been a Minot resident since 1984. She is truly an amazing woman who has done, and continues to do, so much for her community, family, and her friends.
• Hester was Voter Registrar for the Town of Minot from 1994 to 2017. Hester took this job very seriously and really made sure that everyone who wanted to vote had the opportunity to do so. She always said it is everyone’s civic duty to get out and vote and that if you don’t vote you can’t complain. • She is the President of the Minot Historical Society. • Hester is also a big supporter of Minot Community Day through the Minot Historical Society. They have a bake sale and run the snack shack every year. She also attends all of the Community Day planning meetings. • Hester is also a Member of the Friends of the RSU. • Hester is very active in the Court Street Baptist Church. • Hester has contributed many of the artwork that we have on display here at the Town Office. She is a very accomplished painter and takes classes at the Court Street Baptist Church. • She is a member of the West Minot Grange and usually cooks or helps cook the meals that they have. • And of course, last but not least, she is known far and wide for her amazing homemade donuts! Everyone raves about them and they always sell out quickly at the bake sales.
Hester is such an important resident of our town and in our community. She goes above and beyond to help and assist anyone when she can. This is why we all agree that Hester Gilpatic deserves the 2019 Spirit of America Award.
The Board of Selectmen has chosen the Minot Community Club as the recipient for the 2020 Spirit of America award (resolution on next page). If you have suggestions for future nominees, please contact the Town Office and let us know! 3 4 Volunteer Appreciation
The Town officials and staff would like to extend its most heartfelt appreciation to the volunteers and community members that make Minot such a wonderful place to be! There is no task too big or small that the people of Minot aren’t willing to step forward to lend a helping hand. Minot should be proud of its level of community involvement and civic engagement.
If you would like to be involved in volunteering for a board or committee, please contact Town Clerk Sara Farris at 345-3305 or [email protected] about any openings or opportunities. Please also reach out if you feel that there should be other areas the Town could be addressing through a community-minded group.
Town Boards, Committees and Volunteer Opportunities:
Board of Selectmen (elected) Broadband Committee Budget Committee Cemetery Committee Community Events Committee Conservation Commission Election Clerks Fire/Rescue Department Planning Board Recycling Committee Recreation Committee Schoolboard Representative (elected) Zoning Board of Appeals
Other Community Volunteer Organizations:
MCS Community Club Minot-Herbron Athletic Association (MHAA) Minot Historical Society
PRHS Students helping at the 2019 Community Volunteer Day. They cleaned cemeteries and trails as well as painted the trim on the Town Office. Thank you for helping keep Minot looking top notch!
5 People Helping People
Minot is a special place where the residents look out for one another and do not shy away from giving to help those in need. The tradition of Eda’s Elves continued again in 2019 for Thanksgiving and Christmas. Residents, business owners, educators and community leaders stepped forward to make sure that those in the community did not go without.
The generosity came in the form of monies, gift cards, products from local farmers, gifts for children, warm clothing, and nonperishable food items. This year for Thanksgiving, 21 baskets were prepared and delivered for individuals, couples and families in Minot. The generosity continued for Christmas as 28 baskets were prepared, including presents hand-selected for 54 children across Minot. Any leftover funds goes into a reserve account that can be used to provide assistance to those who may not qualify for traditional General Assistance.
Thank you to everyone who donated your or your business’s time, money or resources to continue this custom of giving. These are by no means small acts in the greater scheme of what they mean to those who are helped. We would like to especially thank the Village Trading Post and their patrons. They raised over $1,900 dollars this year for presents and prepared stocking for all 54 children!
If you are interested in becoming involved with this amazing tradition, the staff is always accepting donations for the reserve account or looking for volunteers to help with sorting and assembling baskets for Thanksgiving or Christmas. If you would like to purchase presents, tags with general information for specific anonymous recipients are available just before Thanksgiving at the Town Office.
If you know a household that would benefit from getting a visit from Eda’s Elves, there is a form at www.minotme.org or you can bring their information to the Town Office staff for the next holiday season.
6 Town Officials and Administration
Town Administrator Board of Selectmen Town Clerk Assessors Voter Registrar Tax Collector
7 8 Report of the Board of Selectmen Chair
It was a relatively quiet year for the town. After the vote at Town meeting we were finally able to replace the fire engine that was placed out of service due to a pump failure. Minot now has it’s first “custom” pumper.
The town has been investigating broadband. We have held a few meetings, and will continue to gather information into the next year.
We are due for a re-evaluation, or equalization. This is important to keep the taxes fair across the town and to ensure that our valuations reflect those of the state so that we may take advantage of proper reimbursements.
We have been studying the opportunities to preserve farm land. As we loose our farm land to development we will not get those farms back.
The highway Department is finally fully staffed. We have come to depend on them keeping our roads passable year-round. And they have yet to let us down.
The office staff is dependable as ever. There are a few services that you can get on line now. And their ability to take credit cards has enhanced their service.
It was a relatively quiet year, and that’s not a bad thing!
Respectfully,
Stephen French
9 Town Clerk’s Report Hello Minot! You are now able to do Rapid Renewal online for motor vehicles! Please go to Maine.gov and search Rapid Renewal and then select Minot. You will need the previous registration, your current insurance, and a credit card or check available. The State will then send you your new registration and stickers within 5 business days. The Agent fee on motor vehicle registrations has gone up $2.00 as of September 19th, 2019. Boat registrations with the milfoil option will also be increasing $5.00 starting December 1st, 2019. ATV registration fees increased to $45.00 from $33.00. We have also hosted a few vaccine clinics for pets here in the past year and we plan on working with the Androscoggin Humane Society to host more in the future. You will also be able to submit a tax payment online starting this year after the 2020 taxes are committed. The link to this service will be on our website. Please contact the office anytime for tax information and any questions/ concerns you may have. Our new website is up and running smoothly so please check it out for any and all things Minot related. Also, like us on Facebook to see upcoming events. With the start of the New Year here are some important dates and information pertaining to the year ahead:
• ATV registrations - May 1st. • Snowmobile registrations - September/early October • Dog Licenses - October 15th for the next year. We will need current rabies vaccination information to process your dog’s license. Late fees start February 1st. • Boat registrations - December 1st • Hunting/Fishing Licenses - December 1st • Absentee ballots are available 30 days before any election. • Nomination papers are available 100 days before a municipal election. They circulate for 40 days, and are due back to the clerk by the 60th day before the election to be placed on the ballot. We are looking forward to seeing you in the 2020 year! Respectfully,
Sara A. Farris Town Clerk/Tax Collector
10 ASSESSORS REPORT 2019
Real Estate: Abatements: Real Estate, Land $ 63,992,945.00 Berry, Roland R. 105.67 Real Estate, Buildings 116,491,615.00 Sasseville, Paul H 358.21 Sasseville, Gail M 249.64 TOTAL REAL ESTATE: $ 180,484,560.00 Total $ 713.52
Personal Property: Production Machinery & Equipment $ 465,234.00 Business Equipment 547,290.00 TOTAL PERSONAL PROPERTY $ 1,012,524.00
TOTAL ASSESSED VALUATION: $ 181,497,084.00
Tax Exemptions: Homestead $ 12,500,998.00 Supplementals:
11 Municipal $ 1,004,115.00 SCHOOL $ 2,035,558.00 Churches $ 372,364.00 Fraternal Organizations $ 138,987.00 Benevolent $ 603,249.00 Total $ 0.00 Veterans $ 381,900.00 Airports $ 88,999.00 TOTAL EXEMPTIONS $ 7,126,170.00
TOTAL VALUATION: $ 198,623,254.00 The Town of Minot contracts with O’Donnell & Associates for assessing services. If you have Other Statistics: questions about your valuation or would like information Tax Rate (Mils) .01585 about various property tax programs, please visit our Ratio 95% website: www.minotme.org or contact the office for State Valuation (2019) $ 198,300,000.00 assistance at 207-345-3305 or [email protected] State Valuation (2020) $ 219,000,000.00 Tree Growth (Acres) $ 6,584.10 Tree Growth (Valuation) $ 2,579,917.00 Farm & Open Space (Acres) 3,048.79 Farm & Open Space (Valuation) $ 1,158,117.00 Homestead Exemptions 658 Homestead Reimbursement $ 123,838.01 Voter Registrar Report
Hello Minot,
2020 is going to be a busy election year; we have 7 elections and 2 Caucuses! Some local, State, and Federal. Remember, the local elections are just as important as the State/ Federal ones!
• March 3rd Presidential Primary & Special State Referendum 8am – 8pm • March 6th Annual Town Meeting Election 4-8pm • March 7th Annual Town Meeting MCS 11am • March 7th Androscoggin County Republican Caucus Lewiston Middle School 10am . Doors open at 9am for voter registration. • March 8th Minot/ Mechanic Falls Democratic Caucus Minot Town Office 1pm . Doors open at noon for voter registration. • April 29th RSU 16 District Budget Meeting PRHS 6:30pm • May 12th RSU Budget Election 8am – 8pm • June 9th State Primary Election 8am – 8pm • November 3rd General (Presidential) & State Referendum (?) 8am – 8pm
Registering to vote is easy! Come visit us at the Town Office and you can register to vote right there. All you will need is proof of I.D. (Driver’s License Birth Certificate, social security card, etc.) and residency (Tax Bill, Driver’s License, Utility Bill, etc.). There are “closed periods” 20 days before elections that may affect the process so please keep that in mind.
The Secretary of State’s website is a great resource to keep you up to date with voter registration, election, and absentee information. Just go to Maine.gov, click on the Government tab, and then scroll down to “Election & Voting”. You can also find all this information on our Town website minotme.org. Not tech savvy? We are here at the office and can help you with any questions and concerns you may have as well.
Sincerely,
Sara A. Farris
Voter Registrar - Minot, ME
12 Report of The Tax Collector
All amounts as of 12/31/2019 Please contact me for the most up to date amount
Real Estate Taxes Bean, Robert $1,066.55 Benoit, Cindy $2,687.91 2017 Unpaid Taxes Berry, Pamela $674.79 Crimmins, Susan $3,065.94 Bisson, Joseph $1,233.43 Davis, Tory & Deseree $2,579.98 Blanchard, Jonathan $600.54 Total: $5,645.92 Bolens, Kristine $1,686.38 Boulet, Roland $3,122.89 2018 Unpaid Taxes Bourget, David $1,378.89 Ackerman, Stephen Lee $258.33 Bourgoin, Randy $1,615.95 Bean, Robert A. $1,211.12 Bremner, Kenneth $2,486.12 Bourget, David $1,555.56 Bressler, Steven $4,699.44 Bourgoin, Randy G. $1,494.20 Brooks, Harold $392.24 Cooper, Richard & Goodwin, BJ $1,274.38 Cadman, John $2,303.90 Crimmins, Susan H. $2,997.66 Cepeda, Angelo $1,417.30 Davis, Tory & Deseree $2,668.34 Clark, David $2,544.31 Hemond, Albert $1,053.64 Clark, William $133.55 $2,060.46 Colbath, Derek $510.49 Holt, Kim $197.99 Coogan, Jane $71.01 Horrigan, Sean $432.97 $559.12 Johnson, Jared W. $1,397.81 Cooper, Chelsy $784.60 Kyllonen, John $868.63 Cooper, Richard $1,127.39 Maddocks, Kristina $4,785.26 Corriveau, Jeanne $545.48 Martin, Patricia & Joseph $1,487.72 Cote, Cheryl $605.56 Morin, Nancy $34.99 Cote, Edward $2,410.19 Nichols II, Dwight R. $687.63 Cote, Francis $5.96 Parise, Mark L. $2,194.60 Crimmins, Susan $2,719.14 Sauceda, Hattie R. $676.75 D & D Property Management, Smith, Frank W. $1,033.50 LLC $3,194.88 Total: $28,371.54 Damon, Mark $675.76 Davis, Tory & Deseree $2,414.51 2019 Unpaid Taxes Delorenzo, Judith $1,270.60 397 Lake Street, LLC $2.81 Dubuc, John $1,541.49 Ackerman, Stephen $851.22 Ellis, Raymond $1.94 Allen, George $1,815.62 Farrington, Jonah $608.30 Allen, John $475.38 Flaherty, John $23.09 Banks, Kyle $119.28 $16.86 $8.57 $2,168.63 $1.44 Fortier, Raymond $555.54 Bartlett, Nicholas $2,704.29 Fortier, Richard $556.38
13 Report of The Tax Collector
All amounts as of 12/31/2019 Please contact me for the most up to date amount
Fortier, Susan $1,489.68 Linck, Patrick $323.96 Fortin, April $1,658.13 L’Italien, Gary $1,550.60 Foster, Matthew $971.72 Maddocks, Kristina $4,366.41 Fuller, Christian $605.91 Marchesseault, Nick $2,310.83 Gadway, Alyssa $203.32 Marsh, Andrew $2,843.23 Gagne, Kevin $4,797.59 Martel, Larry $2,046.08 Garrison, Reginald $509.62 Martin, Patricia & Joseph $1,316.12 Gauthier, Ronald $871.70 Mason, Jonathan $756.99 Greenwood Irrevocable Trust $1,119.48 $8.35 Greenwood, Allisha Trustee $2,040.79 $17.72 Haines, Earl $3,408.45 $1,712.81 Harlow, James $1,226.53 $116.00 Harriman, Annette $487.04 McGinley, John $496.01 Harris, Mark $72.45 Milazzo, Willie Mae Rev. Trust $711.09 Hart, Guy & Linda $1,120.34 Miller, William $960.24 Hemond, Albert $928.70 Morin, Nancy $1,419.90 $1,861.83 Nadeau, Michael & Daniel $877.84 Hodgkin, Dana & Gary Tammy $1,636.17 Nelson, Keri $1,194.92 Hodsdon, Mark $9.58 Nichols II, Dwight $632.17 Holt, Kim $261.13 Novicki, Michael $2,075.63 Horrigan, Sean $984.56 Noyes IV, Clyde $1,205.29 Jackson, Chester $966.97 Parise, Mark $2,029.55 Johnson, George $866.67 Pepin, Lionel $311.09 Johnson, Jared $1,239.26 Perkins, Andrew $661.58 Jordan, William $161.29 Poisson, Donald $3,371.05 Keen, Melissa $419.83 Read, Brenda $1,030.70 Kohler, David Charles & Kyle $988.26 Ressa, Heidi $3,074.55 Kyllonen, John $25.28 Robinson, Conrad $876.74 $1,679.66 Rohani, Parivash $16.86 Lambert, Michael $1,071.49 Ross, Todd $1,402.72 Larlee, Margaret $1,838.70 Royle, Thomas $6,034.16 Larrivee, Thomas $1,799.93 S & J Development, LLC $30.22 Lavoie, Arthur $522.91 $3,441.34 Leblanc, John Paul $1,163.50 Sauceda, Hattie $780.68 Leblanc, Raymond $382.64 Simpson, Andrew $3,148.63 Leighton, Ronald $1,108.93 Simpson, Mary $2,358.69 Levasseur, Joseph $480.27 Sirois-Lowell, Ronalda $201.65 $354.00 Smith, Frank $911.88 Libby, Alex $2,046.04 Sperl, James $3,971.71
14 Report of The Tax Collector
All amounts as of 12/31/2019 Please contact me for the most up to date amount
St. Hilaire, Jeannine $2,711.94 Hammond, Michael $56.05 Starbird, Chuck $4,810.92 Hemond, Richard $150.00 Starbird, Colleen $415.91 Hodsdon, Mark $7.40 Steeves, Frederick $1,746.61 Holbrook, Seth & Stephen $193.94 Stevens Jr., Theodore $3,343.54 Holbrook, Stephen $587.35 Strout, Elwood $1,123.70 Jackson, Chester $214.95 Sturgis, Bruce $1,239.09 Jermak, Adolf $0.19 Therriault, Rene Lee $923.53 Johnson Sr., Todd $355.48 Toussaint, Brian $876.44 Labonte, Joshua $1.87 Trimpop, Dennis $16.86 Mailhot, Leo $0.51 $1,144.68 Meader, Molly $0.44 Tufts, William $731.18 Nisbet, Alexander $319.84 Twitchell, Shirley $344.36 Simpson, Terence $57.26 Wakem, Karen $1,050.16 Small-Leclair, Janice $60.68 Walker, Christina $1,005.14 Tantillo, David $1.75 Wallingford, William $418.32 US Bank NA Trustee $94.86 $418.32 Wu, Chun Hsien $0.06 $332.24 Wulff, Andrew $0.01 $401.70 Total: $2,673.61 Washburn & Son Excavation, LLC $741.29 Personal Property Taxes West, Shelly $3,043.51 Total: $187,205.25 2019 Unpaid Taxes Minot Country Store $71.57 Total: $71.57 2020 Pre-Payments Bigelow, Earl & Rybeck, Kathleen $118.20 Bowie, Thomas $96.27 Bussiere, John $32.00 Corriveau, Christine $2.23 Cote, Thomas $11.59 Coulombe, Thomas $113.50 Farris, Nicholas $32.70 Foss, Richard $16.62 Gagnon, Jennifer $4.18 Gray, Andrew $3.80 Gray, Jeannette $4.07 Hakala, James $135.81
15 Highway Department
Highway Report Replacement Schedule
A big “thank you” to the members of our crew!
Scott Parker, Highway Director Ryan Bruno, Foreman Donald Donahue Jacob Dostie Timothy Knights John Lizotte
16 2019 Highway Report
To the Residents of the Town of Minot,
We have had another busy year with summer maintenance of roads, cemeteries and ball fields. The focus of our work this past summer was ditching, changing culverts and paving Millett, Jeffrey and Cross Roads as well as ditched the dirt part of East Oxford Road. The radio repeater also went up this summer and running and has been a significant improvement as it has allowed us to communicate better than ever.
In this year’s budget, you will see an article to replace the 2012 half ton pickup as part of the replacement schedule, and I am asking to replace this with three-quarter ton as it is a heavier truck and can be utilized better when hauling equipment around town as the newer model half tons are lighter duty.
You will also see an article to purchase a backhoe. Currently, the Town has no means of digging ditches or changing culverts when necessary, unless we rent a machine. We do rent a larger machine in the summer to complete our major ditching projects. If approved, the backhoe would allow us to complete more smaller projects such as light ditching and changing culverts.
This year if the budget is approved, we will focus our work on Harris Road, Simeon Road and Rodmar Road. This will include ditching, changing culverts and maintenance paving with a shim and overlay of those roads. The crew will also work to complete ditching and changing out culverts on other various roads in other areas of Town.
In closing I would like to thank the residents of the Town of Minot, the Board of Selectmen and the Town Administrator for their support and trust that they give the Highway Deptartment.
Scott Parker, Highway Director
17 Highway Deprartment Replacement Schedule
VEHICLE/EQUIP. USE YEAR PURCHASED USEFUL TERM REPLACEMENT DATE
2016 Chev. Pickup 2016 4 years 2020
2008 Sterling Plow truck 2008 14 years 2022
2008 Komatsu Loader 2009 15 years 2024
2012 Peterbilt Plow Truck 2011 16 years 2026
2017 GMC 1 ton 2017 10 years 2027
2015 Peterbilt Plow Truck 2014 16 years 2030
2019 Peterbilt Plow truck 2018 16 years 2034
1990 670B Grader 1990 30 years NA
Due to the fact that we have four (4) plow trucks, we are financing them for no more than 4 (four) years and they are on a 16 year rotation schedule.
We also have mowing equipment and misc. other equipment that will need to be replaced but this will be done on an as needed basis and not necessarily on a strict time frame as the major equipment.
18 Public Safety
Report of the Fire Chief Minot Fire-Rescue Members as of December 31, 2019: James Allen, Fire Chief Dale Doughty, Deputy Chief Steve French, Deputy Chief Tony Corey, Captain Caitlin Demers, Asst Rescue Chief Doug Bishopp Dean Campbell Joshua Conklin Matthew Conklin Patrick Francoeur Roseann Francoeur Norman Gurschick Michael Limerick
Code Enforcement Officer Report Scott McElravy
Animal Control Report Robert Larrabee
19 Town of Minot Fire Department
2019 Annual Report
Prepared by: James P, Allen Fire Chief/Chief of EMS 329 Woodman Hill Rd. Minot, ME 04258
20 Introduction:
The men and women of the MFD take pride in offering exceptional fire protection to the residents of the Town of Minot. The members are dedicated to a culture of continual learning and strive to maintain equipment, skills and attitudes that prepare them for any challenge that they might face during an emergency response. As technology and methodology evolve in the fire service, the department grows and adapts to offer the safest and most effective forms of fire protection available.
As stated in the 2018 Annual Report, the responsibilities and expectations of the fire service has changed dramatically over the past 35 years that I have been involved with the Minot Fire Department (originally the West Minot Fire Company). The membership report below will further explain, but the rank and file of the Minot Fire Department continues to be the greatest factor affecting operations of the fire department.
We had two significant changes to the department this past year. The promotion of Dale Doughty who joined the Department in June 2018 and was promoted to Deputy Fire Chief in September 2019 has provided substantial stability to the Chief Officer ranks. Deputy Doughty brings with him over 25 years of firefighting experience with Windham and several other departments in Cumberland County. Additionally, Dep. Doughty has extensive training and experience in training and use of firefighting equipment. He has taken over as the Department’s Training Officer. We also unfortunately lost two long term members of the Department: Daniel Scott, came to us many years ago after a career with the Augusta Fire Department and then the Richmond Fire Department. Dan retired in May 2019, from firefighting after more than 40 years of fire service. Additionally, in December we lost Rob Melotto, REMT-P, our EMS Chief of Service as he is no longer living in the local area. Rob’s extensive knowledge of emergency medical care, commitment to service and leadership abilities will be a great loss to the town.
As our ranks continue to dwindle, it is important to be able to do more with less. Thanks to the support of the citizens of Minot, on July we received our new Engine-8, which is a fabulous piece of machinery, and has the capability to allow it to be operated at the same level of performance with less men than its predecessor. This means that we are able to meet the functionality and operational needs of engine company operations with a smaller crew than we required previously. The truck is solid and built for the job it is being asked to provide. I see this truck easily carrying us through the next 25 years.
With the support of the citizens, the Town Selectmen, the members of the Minot Fire Department will continue its history of efficient EMS service and fire protection into 2020 and beyond.
Membership Report:
While active membership is the primary concern of many volunteer fire departments, including MFD, we did not add any new members in 2019. However; Deputy Doughty is actively working to seek additional volunteers to add to the ranks, and is overseeing recruitment and retention. We are hoping to find citizens who live in the Town of Minot to increase our roster. Gaining members from the towns bordering Minot, adds substantial response time to the station/scene. Currently only 40% of the members live in Minot and 60% live in bordering towns.
The biggest challenge facing all fire departments is the increasing amount of mandated trainings required to become and remain a responder. The ongoing continuing education requirements continue to be difficult for members to meet the ever increasing requirements. Annually, each member is required to receive training on State requirements including: Hazard communications, Lockout/tag out, Emergency action plan, Haz-Mat per level of department response, Blood borne pathogens, Fire extinguishers, Personal protective equipment, chain saw safety, Respiratory protection, driving operations, and Traffic control at emergency scenes. Additionally Federal training includes training in the National Incident Management System (NIMS) requires all first
21 responders to understand the concepts of Incident Command System (ICS) and Multiagency Coordination System (MCS). Basic training for NIMS is comprised of two (2) required trainings totaling 7-8 hours. Additional training requirements are specified based on rank for all officers and Chiefs for a total of fourteen (14) courses. Firefighters in Maine are required to attend 24 hours of training annually.
Members that are licensed by the State bureau of Emergency Medical Services as EMTs are required to attend a minimum of 52 hours of continuing education every three (3) years, and this is soon to change to a two-year cycle.
13 Year overview of MFD staffing and call volume
The two graphs below show the relative consistency on call volume for the Minot Fire Department, as well as the impact that reduced staffing has had on the Department. The RED line is the average numbers of calls/personnel during this period. The PURPLE dotted line is the trendline for the same period. The decline in active membership has resulted in less people doing more work to achieve the same result.
Figure 1 shows that the call volume for Minot Fire has maintained quite steady for the past 13 years. While 2016 showed a significant increase in call volume; however, this number is deceiving. In late 2016 MFD through a written agreement with United Ambulance changed who is responsible for responding to non-emergent and stand by calls. Given the loss of almost all EMS coverage during the daytime changes had to be made. Any call that is determined by the EMD (Emergency Medical Dispatch) system to have an “Alpha” designation, (meaning it is not a medical emergency based on national standard criteria), only United Ambulance will respond. Additionally; this same arrangement is used on what are referred to as “Stand by” calls. In these instances it doesn’t make sense for Minot Rescue and United Ambulance to respond to a routine non-emergency call or to stand-by at a scene while law enforcement assures that the scene is safe. Since United will be transporting the patient, taking Minot Rescue out of service and unavailable for another emergency while waiting for law enforcement to arrive and then to assure the scene is safe for EMS to enter. We did not obtain specific data from the Androscoggin Sherriff’s Department regarding the number of calls that MFD was not called to; however, a rough estimate would have been an additional 20-25 calls this past year.
Figure 2 shows that over the 13-year period, less people are responding to each fire/EMS incident, (often only a single responder for a medical call), while still being expected to provide the same level of service. This is why we have a greater need to both receive and provide mutual aid to our bordering departments.
FIGURE 1 FIGURE 2
22 2019 Incidents:
During 2019, the Minot Fire Department was dispatched to 163 incidents and committed over 420 man hours during these calls to service. Over 40% of these calls for service took place Monday through Friday between the hours of 7AM and 5 PM. While some members are able to respond during these daylight hours, manpower is substantially limited. The men and women who are able and willing to help us during these daylight hours should be commended.
Emergency Medical Service (EMS) responses (61) were the most numerous type of call answered in 2019. This was followed by Canceled Enroute Calls (42). This is a result of automatic mutual aid for several surrounding communities. Since only Poland and Auburn Fire Departments have full time manned coverage, all towns with a call force staffing are dependent on our neighbors to provide additional manpower and equipment whenever a call is received. Minot not only provides automatic coverage to Mechanic Falls, Hebron and Turner, we are the recipients of the same services by all our bordering communities. Often when an officer from the Town where the incident is located will determine that assistance is not needed and cancel Minot’s (ant other towns) response. Mutual Aid accounted for 22 additional calls and only in one circumstance did we fill in at another town’s station. Increasingly Minot is being asked to respond directly to the scene to provide apparatus, manpower and water. Hazardous Conditions [power lines down, roads blocked, hazardous material spills, vehicle crashes without injury] (29) is a growing aspect of our response. Fallen trees are becoming a larger aspect of our call volume. False/Other [smoke scares, smoke & CO alarms with no findings, unpermitted burning] (2) has decreased significantly in the past few years, possibly due to the advent of on-line fire permits. Finally; actual fires (6). The Town was extremely fortunate to not have any structure fires in Minot during 2019. The department responded to 1 chimney fire, 3 vehicle fires and 2 outside fires.
23 Other Data:
Weekends were our busiest days for emergency calls and Wednesdays were the slowest days of the week. The busiest time for calls was between 12:00PM and 8:00PM, with 12:00AM to 8:00AM as the slow time period.
Mutual Aid:
Mutual Aid (MA) is an often misunderstood concept outside of the fire service. MA should be thought as of as an allocation of resources, rather than as providing resources to others without compensation. Because of staff shortages affecting all volunteer departments, when a possible structure or large fire call comes in for Minot, we may receive mutual aid automatically from the City of Auburn, and Towns of Mechanic Falls, Poland, Hebron, Turner and Buckfield. Additional resources are available from Oxford, Norway, Paris and others as needed.
Mutual Aid responses (not canceled) only accounted for 13% of actual calls and 12% of canceled responses by the MFD. It is important to note that on many of these mutual aid calls, the call was canceled before any apparatus either left the station or before arrival on scene in the other community. With the current decline in available resources, we are now working on the premises of calling for help early and canceling, rather than having to wait for additional resources. Minot Fire responded directly to the scene of the emergency 95% of the time mutual aid was requested, MFD was called. Only 5% of the time, MFD was asked to “stand by” at another department’s station to provide coverage. This is a significant change from previous years.
The Minot Fire Department does not have a an “Aerial Device”, however we rely on either Mechanic Fall or Auburn Fire Departments to provide a Ladder or Tower truck to respond whenever we have a chimney or structure fire. Minot also does not have a “heavy rescue” truck to provide technical rescue equipment; we rely on Poland or Auburn to provide this equipment for us. However, the Minot Fire Department has two “Tankers” that are capable of hauling at least 2,000 gallons of water. These tankers provided this valuable resource to several other towns in 2019.
24 Conclusion:
The Minot Fire Department is doing its best to meet the mission of providing emergency services to the citizens of the Town of Minot. Unfortunately, we have not escaped the shortage of volunteers that is affecting all small town fire departments across the nation. We struggle to provide services during the weekdays during “normal working hours”. All of our firefighters have primary jobs necessary to support their families, and this situation is not unique to Minot.
I do not believe that we failed to attend to any non-EMS calls this past year, and we did rely on mutual aid to provide the needed additional manpower for these calls. Regarding EMS calls, the regulations require because we are not a transporting ambulance that an Advanced Life Support (Paramedic) ambulance responds to all of our calls to provide transportation to a hospital if needed. In this case, United Ambulance (or another ambulance) will show up on all EMS calls, unless Minot Fire staff cancels their response. Thus, no EMS calls in the Town of Minot will fail to have a licensed practitioner respond.
Because of our reliance on mutual aid, we have been making arrangements with the Chief’s in the Towns of Turner, Hebron, Buckfield and Mechanic Falls to arrange for interdepartmental hands on trainings starting this spring. This will provide an opportunity to get to know the staff from the other departments, know their equipment, understand each other’s capabilities, and to train/practice as a unified team. Often we will receive or send a single responder or a “short crew”, and this training will allow us to better communicate and perform as a unified team.
The goals for the Minot Fire Department this coming year include:
1. Maximize grant funding and outside resources to obtain equipment and trainings. 2. Increase membership with certified/licensed staff 3. Update equipment that is approaching or beyond its useful life. 4. Make necessary repairs to the stations to increase safety and make the buildings more energy efficient. 5. Develop a mechanism to replace older apparatus and equipment in a planned manor rather than approaching the Town when that equipment is in need of immediate replacement with no plans in place.
25 2019 Town Report From the Office of Code Enforcement Officer / Licensed Plumbing Inspector
Through 2019, I had the opportunity to meet quite a few citizens in the Town. Hopefully 2020 will continue to prove to be as enjoyable as 2019 was. Just to give folks an idea of what a ode enforcement officer (CEO) and a licensed plumbing inspector (LPI) does, I thought I would share some of the tasks I might work on during any given day or week. A large part of this job is information seeking and sharing, along with communication. Many questions get asked and answered almost every week. Questions come from citizens, potential land or homeowners, and from realtors assisting all of the aforementioned. Questions typically are concerning potential land use or questions concerning various building projects.
Naturally, part of the job consists of dealing with building permit applications and plumbing applications. There are inspections to be done concerning building, occupancy and plumbing. Occasionally the office receives complaints of various nature that demand attention. Another aspect of this work is communicating with or working alongside various State and local organizations such as Maine Municipal Association (MMA), Androscoggin Valley Council of Governments (AVCOG), the Department of Environmental Protection (DEP), the State Electrical Inspector, and the Fire Marshal’s Office.
Working as a CEO and LPI is never boring. Having lived the majority of my life in a rural Maine community, I respect and enjoy the small town way of life and the people that are drawn to it. I try my best to be helpful when assisting folks. Having experienced different working in various positions in both the private and public sectors, I can honestly say the group of individuals at the Minot Town Office are among the best that I have worked with. The office staff and administration are efficient, professional, friendly and they truly care about the Town. One would have to do a lot of searching to find service or municipal leadership to match what exists here.
2019 proved to be a very busy year concerning building, remodeling and small construction projects in the Town of Minot. There was an increase in building permits issued. In 2018 forty one (41) building permits were issued, and in 2019, sixty nine (69) building permits were issued. Building projects included four new single family homes, as well as several additions and remodels. There were two new greenhouses that went up in addition to two new barns and several garages. We are also seeing growing interest in alternative energies as two new solar panel installations took place. We also saw a handful of home occupation permits and applications for some new signage.
In 2018, there were thirty four (34) plumbing permits issued while in 2019, thirty eight (38) plumbing permits were issued. This includes everything from new subsurface wastewater disposal systems, replacement systems, new home plumbing permits, to remodel projects.
I am sure that there are questions and concerns regarding the Maine Uniform Building and Energy Code (MUBEC and why the Town of MInot is looking to adopt it. In the 129th Legislative Session, LD 1509 was passed. This action made MUBEC apply state wide, to all towns, regardless of population size and requires that no town can adopt or enforce something other than MUBEC for a building code effective September 19, 2019.
26 This means that all builders and individuals will have to build to the MUBEC standards in all towns. While towns with a population of less than 4000 are still not required to enforce the MUBEC laws, the Town must adopt it in order to do so. If the Town chooses not to adopt MUBEC, folks will still be advised that they are to build according to MUBEC and you may be required to show proof of compliance if working with a financial lender.
Anyone who pulled a building permit prior to September 19, 2019 will fall under the ordinances listed in the 2019 Minot Land Use Code. However, when the permit expires, builders and individuals will need to re-apply for a new permit, which would fall under MUBEC.
Building codes historically have been developed to protect life, assure the health of citizens, and provide safe homes and buildings for people to live and work in. It is that simple. Building codes help keep people and their neighbors safe.
Again, it has been my pleasure working with and for the folks in Minot. I look forward to the coming year. Please do not hesitate to reach out to me if you have any questions, concerns or guidance.
Scott McElravy Code Enforcement Officer / LPI Town of Minot [email protected]
27 Animal Control Officer Report
Type of Complaint Number Complaints 49 Bites 3 Animal Trespass 6 Dog Pickups 9 Cat Complaints 15 Rabid Animal 1 Pig Complaints 1 Horse Complaint 1
Generally, I visit the town daily. Remember: Rabies is fatal! For everyone’s safety please vaccinate your dogs and cats.
Robert Larrabee Animal Control Officer
28 Town Boards, Committees & Organizations
Planning Board Minot Cemetery Committee Minot-Hebron Athletic Association Minot Historical Society Minot Moonshiners Snowmobile Club Minot Community Events Committee
29 Minot Planning Board Annual Report
In the November referendum, the townspeople voted to edit the Comprehensive Plan’s definition of Rural District. They also agreed to modify the Rural District minimum lot size to 2.5 acres.
We were surprised in September with a change in Building Code mandated by the State. The State enacted that no building code but the MUBEC Code can be enforced within the State of Maine. So from September until March Town Meeting our Code Enforcement Officer can no longer enforce our current Chapter 2 of our Land Use Ordinance or any other Building Code.
On Town Meeting floor you will be asked if we should adopt the Municipal Uniform Building Code. Compliance with industry building standards has an impact on buyers acquiring financing for homes and may affect resale values. Acceptance of MUBC will put us in compliance with state law. If accepted, this will be the building code the CEO will enforce.
You will also be asked if we should adopt the Municipal Uniform Energy Code. This is focused on energy efficiency and insulation/air exchange. To enforce this code, special equipment is needed to conduct tests. If the Townspeople support this, the cost will be incurred by the applicant, administered by a third party vendor and overseen by the CEO.
We still plan to investigate the Voluntary Municipal Farm Support Program. We had surveyed residents that could participate in this program and had enough interest to continue pursuing.
Several of us attended an informative workshop put on by AVCOG this fall. We heard a lot about marijuana retail business ordinances options for Towns for both medicinal and recreational use. At this time, we have opted to NOT OPT IN to having marijuana retail in Minot.
Thank you to the members of the Planning Board and to Norma Dulac, PB Secretary, for their time and service. It is a pleasure to work with you.
Interested in being involved in Land Use in Minot? We have an opening for an alternate member on our Board. Please let the Town Office know if you are interested.
Respectfully Submitted,
Candace Gilpatric, Chair
30 31 Minot-Hebron Athletic Association
The Minot-Hebron Athletic Association is a local, non-profit organization that is committed to offering organized sports to the young athletes of Minot and Hebron. Since 1972, the children of this community have been able to participate in baseball, softball, soccer, and basketball through this wonderful organization. Without the efforts of many townspeople, volunteers, and sponsors none of these programs would be possible.
In 2019, our membership was quite strong with 122 registered members for baseball, 45 for softball, 121 for soccer, and 105 for basketball. Our numbers are steadily growing in the younger groups which will ensure a strong organization well into the future.
Our association is operated solely by volunteers. Additional volunteers are always needed and appreciated; for annual field clean-up and closing, snack shack coverage, coaching, refereeing, improving our facilities, and much more. Your time and dedication makes a difference! If you or someone you know is interested in getting involved, please contact one of the board members below, all of our contact information is available on our website.
Elected board members for 2020: President: Mike Rioux Vice President: Robert Martin Treasurer: Jamie Levesque Secretary: Jerry Whalen Baseball Director: TJ Bean Assistant Baseball Director: Alex Godomsky Director of Softball: VACANT Director of Basketball: Terry Spaulding Snack Shack Director: VACANT Director of Soccer: Josh Fecteau Field Maintenance Director: Mike O’Connor
Website: www.mhathletics.com Mailing address: PO Box 33 Minot, Me 04258
The website is used to communicate our needs, upcoming events, posting monthly meeting dates, and for program registration. Our website is home of the calendar of events that take place at The Minot Community Fields and Minot Memorial Fields. These fields are some of the finest in the area. If you are interested in scheduling a game, a family gathering, or event please contact TJ Bean at [email protected]
In addition to our website, we also have a Facebook page. Like us at Minot Hebron Athletic Association to receive notifications on upcoming events and registration information.
We would like to thank all those who have donated their time and monies to help make MHAA what it is today, and welcome those who will be contributing in the future.
Sincerely, Mike Rioux, President of MHAA [email protected] 32 Minot Historical Society
493 Center Minot Hill Road, Minot, Maine 04258
We are pleased to say the 2019 was another very busy year for the Minot Historical Society. We have continued work on the Elijah Jones House and grounds. The Society has also put together a new brochure “Looking at the Past” with information about the people of the Center Minot Church which was dedicated November 25, 1846. The Church is located at 512 Center Minot Hill Road.
We would like to take this opportunity to thank the many people, who have supported Society efforts through donating items for the buildings, giving us many hours of labor, baking for our sales and all who have supported our many fundraisers with their generosity.
Our goal is to learn, preserve and share the rich history of the Minot, Maine area. Meetings are held the second Tuesday of the month at 7p.m. No meetings in February or December. All are welcome to join us.
To learn more, visit the website, MinotMaineHistoricalSociety.wordpress.com or e-mail us at [email protected]
33 MINOT HISTORICAL SOCIETY 2020-2021 SCHEDULE OF EVENTS MEETINGS ARE HELD THE SECOND TUESDAY OF THE MONTH
PROGRAMS DATE LOCATION REFRESHMENTS (TENTATIVE) Teaching English In The Town Office March 10 Jeanne Letourneau & Czech Republic (329 Woodman 7:00 p.m. Kaye Stugard Annette Vance Dorey Hill Road) April 14 Women’s Suffrage Town Office Sylvia Bosse & 7:00 p.m. Anne Gass Carol Whittemore May 16 ALL Open House Tour History House 9:00 a.m. – 3:00 p.m. June 9 Civil War Clothing Nancy Conant & History House 7:00 p.m. Carolyn Lawson Donna Berry Your Picnic Lunch – The Schoolmarm And The July 14 Beverage & Dessert – Carpenter History House 12:30 p.m. Hester Gilpatric & Sally Joy Julie Goodell August 11 Death To Him Was Sudden Julie Goodell & History House 7:00 p.m. Lynn Wright Jodie Bean West Minot 6:00 p.m. - Pot Luck September 8 Trolley Car History Grange Hall Supper - 6:00 p.m. Merton Ricker (Minot/Hebron Hester Gilpatric & Historical Societies) Janice Verrill October 13 Mission Trip To India Elizabeth Creighton Town Office 7:00 p.m. Lorna Hansen & Ruth Gammon November 10 Vietnam Visit Jeanne Letourneau & Town Office 7:00 p.m. Bill Hiss Judy Callahan December 2020 No Meeting ------January 12, 2021 Hester Gilpatric & Planning & Meeting Town Office 7:00 p.m. Jeanne Letourneau February 2021 No Meeting ------
Events to Remember: Church Services, Chili & Chowder Cook-Off, Community Day and Yard Sale. Please check our website for further information (https://minotmainehistoricalsociety.wordpress.com)
34 35 The Community Events Planning Committee 2020 Outlook
submitted by: Whitney King-Buker
2019 was a really great example of what our town could accomplish with the help of the funds approved by the town to be able to entertain and honor our community.
The committee has started to layout events for the upcoming year.
Saturday, April 4th will be our first town Easter egg hunt from 2-4pm at the Town Office. The hunt will take place on the trails accessed from the Town Office.
This Spring/early summer the committee will be having work weekends to help start a park at the William Ladd property on Jackson Hill/Center Minot Hill Rd intersection. This property deeded to the town in 2003 by the estate of former member of the community Susie Campbell is a beautiful historical site that was the homestead of W. Ladd who founded the American Peace Society. Susie asked the town create a ‘floral and scenic park’. The committee would like for any members in the community that would like to contribute some bulbs/perennials to the park and/or would like to help to contact Whitney King-Buker at 966-2622.
Community Day is tentatively scheduled for July. The Zerbini family circus was a nice addition to Community Day last year and we are trying to mash the two events again this year. Because the state of Maine is celebrating 200 years this year, the committee is coordinating a parade that will run up Rte 119 to the Community Day event at Hemond’s Moto-x Park. More information to come.
Wednesday, November 11th at 11am at the Town Office is the Veteran’s Day celebration. Our local Girl Scout and Cub Scout troops do a wonderful job honoring our veterans who risk their lives for our freedoms.
Saturday, November 28th at 6pm at the Town Office is the Annual Tree Lighting. Our Fire Department as well as other organizations in town do a great job making this night very magical for families who come out to celebrate the start of the winter holiday season. Hot cocoa, crafts and Santa round out the evening.
We would like to thank all of the community members, Minot fire department, local Girl Scout and Cub Scout troops, Minot Historical Society and Minot Community Club for their help in making these events such a fun success.
All community members are welcome to our meetings and to volunteer at town events.
The Community Events planning meetings are the 2nd Weds of the month at 630pm at the town office unless indicated otherwise.
For additional information please contact the Town Office at 345-3305.
Thank you again. We love to continue to have the opportunity to provide our community with these memory-making moments.
36 Education
Superintendent Adult Education Minot Consolidated School Whittier Middle School Poland Regional High School Community Club Scholarship Awards
37 38 RSU 16 ADULT EDUCATION Mechanic Falls ~ Minot ~ Poland Making a Difference Since 1984
January 2020
Dear Citizens,
In 2019, Adult Education celebrated the accomplishments of ten new graduates at our cap and gown graduation ceremony on Friday, May 31. Friends and family members gathered in the Elm Street School gymnasium to recognize the achievements of these students and to watch as Teacher, Susan Lasselle, and Superintendent Kenneth Healey presented them with their diplomas. In addition, awards were given by staff for Perseverence, Overcoming Obstacles, Academic Achievement, and one 3-credit class, which was provided by Central Maine Community College. Marge Kilkelly from Senator Angus King’s office attended the ceremony to offer congratulatory words on his behalf. During the 2018/2019 school year, which began with a five-week summer session, we served 69 students in academic High School Diploma and HiSET programming as well as Career Advising. Twelve others participated in computer or business skills classes. We had 357 registrations in adult and community enrichment classes (fitness, arts and crafts, outdoor safety education, informational sessions, etc.). All combined, this is a total of 438 registrations for our program, which was very similar to the previous year. We exist solely for our community and have lots to offer. I encourage you to take a look at the classes in our course catalogs, which are mailed to residents twice per year - or on our website at http://mechanicfalls.maineadulted.org/. You can also stay connected with events and developments by finding us on Facebook or Twitter. If we can be of assistance in any way, please email [email protected], call 345-3217, or stop by our Learning Center at Elm Street School in Mechanic Falls. If we don’t have the class or resource to meet your needs, we will do our best to help you find one that does. As always, your ideas, support and involvement are always welcome and appreciated!
Respectfully,
Jenny H. Rose Director
(207) 345-3217 w fax 346-6223 w PO Box 129, Mechanic Falls, ME 04256 w 129 Elm St [email protected] w http://mechanicfalls.maineadulted.org/
39 Minot Consolidated School 23 Shaw Hill Road, Minot, ME 04258
Kaitlynn Brown Susan Hussey Principal Administrative Assistant
Main Office: (207) 346-6471 Fax: (207) 345-9535
January 2020
Dear Citizens of Minot:
As many people who have come through the doors of Minot Consolidated School can tell you, there is no school quite like ours. It is truly a special place, and is so special because of the amazing community that the school serves. The support the Minot community has shown our school, students, and staff this year, and every year, is so greatly appreciated!
This year, Minot Consolidated School welcomed a full time School Counselor thanks to the support of the community through the budget process. With a full time School Counselor and a new Social Emotional Learning Curriculum provided through grant funding, our students are benefitting from weekly social emotional lessons. This instruction uses developmentally appropriate teaching strategies in kindergarten classrooms through the sixth grade. Lessons are focused around themes that build upon themselves throughout the years. This approach allows both staff and students to have a common understanding and language to support the social emotional growth of our students.
Regional School Unit #16 has also welcomed a Literacy Coach this year. The role of a Literacy Coach is to support teachers, so that they can in turn better serve the students within our district. This year, our district has adopted a new literacy program that is used with students across the district in kindergarten through sixth grade. The Literacy Coach has played a pivotal role in providing staff with professional development opportunities both in and outside of the classroom. It is this job embedded professional development, with the literacy coach working beside the classroom teachers, that allows for the continued growth of our educators. Our children are so lucky to be taught by educators who are always willing to push themselves to improve in their practice.
On behalf of the members of the Minot Consolidated School staff, I want to thank our entire school community for your continued support. We thank you for the opportunities you continue to provide for the students and staff at our school.
Sincerely,
Kaitlynn Brown Principal, Minot Consolidated School
40 January 3, 2020
Greetings from Whittier Middle School!
As we prepare for the opening of the new wing of the middle school, I want to thank you for your support and commitment to the safety and education of the children in our school. The students and teachers have done a fantastic job the last several years navigating our arrangement, traveling outside to access our mobile classrooms and managing very crowded hallways. The permanent addition and renovated entrance and offices bring significant increases in opportunity, security, and efficiency. We are very excited about our future in this building and grateful to our community for making this possible.
We have enjoyed a great first semester at Bruce M. Whittier Middle School. We currently serve 261 seventh and eighth graders from Mechanic Falls, Minot and Poland.
At Whittier, students take full-year courses in English language arts, math, science, social studies, and physical education. Seventh grade students take art and technology education for one semester each. In eighth grade, students are enrolled in Spanish and Wellness classes. Students may choose to participate in band and/or chorus.
We encourage students to get involved in sports and other co-curricular activities to enrich their school experience and challenge themselves beyond academics. Over 100 students participated in sports during the fall season, playing field hockey, soccer, or running cross-country. Others played football through the recreation program. This winter, 52 students are playing basketball, and a large number of students will compete with the indoor track team in February. In addition, many students are involved in Student Council, Drama Club, Yearbook Committee, Technology Club, Spanish Club, Guitar Club, Green Team, Writing Club, Civil Rights Team, and Math Club.
Academically, Whittier students continue to perform better than the state average on the Maine Educational Assessment. On the 2018-19 English language arts test, 57% of Whittier students met or exceeded the standard (compared to the state’s 56%), and on the math test 40% of Whittier students met or exceeded the standard (compared to the state’s 36%). Additionally, 79% of Whittier 8th graders met or exceeded the standard on the state science assessment (compared to the state’s 60%). We continue to work toward supporting all students in meeting state standards.
Facilitating positive relationships amongst staff and students is a priority for school culture and student success. All students are part of advisory groups, called Roundtables, that meet every morning and four afternoons each week with their advisors. Sometimes, the groups focus on curriculum such as digital citizenship and developing habits of work. We also use the time for team building, practicing effective communication, and physical activity. Roundtable ensures that every student has opportunity for connection to peers and a helpful adult in the building. Students are more successful academically when they feel safe and included.
We are extremely proud of the teaching, learning, and positive culture of our school, and we thank you for your support and investment in our students and school.
Shawn J. Vincent Principal
41 January 1, 2020
Dear Residents of Mechanic Falls, Minot and Poland,
Poland Regional High School is excited about a new program we are offering this year. Jobs For Maine Graduates (JMG) is a statewide program that focuses on supporting a range of students in developing the skills necessary to succeed in the workforce and/or college. JMG specialist Elizabeth DeGrandpre is teaching 25 students at PRHS with a goal of serving 50 students each year as we build the program. Some of the activities our JMG students have been able to engage in include: developing business plans; learning to properly introduce themselves and shake hands; and touring the middle school construction project and learning about opportunities in the trades.
A unique service of JMG that distinguishes this program from others is the commitment to formal follow-up support of students. Through follow-up, the JMG Specialist will continue to serve students for a minimum of 12 months. During this period, Ms. DeGrandpre will provide guidance and mentoring to ensure a smooth transition for our JMG students moving into post-secondary education, specialized training or the workforce, supporting them as they follow through with plans for life after high school.
A grant from the Department of Human Services gave us the opportunity to add JMG to our school at no cost to our local budget for three years. At the end of the 3 years, we will evaluate the program and determine if continuing is in the best interest of our students and can be supported in the budget.
We have also continued to improve the academic support we provide our students as they enter th high school. We introduced the BARR program to our 9 grade teams last year and saw a dramatic improvement in the academic success of our freshman class. A large drop in our failure th rate (the number of 9 grade students who failed at least one class) was the result of hard work by our teachers and a renewed emphasis on classroom climate and strong student-teacher th relationships. We have added BARR to our 10 grade teams this year, providing strong support to all of our students in the first two years of high school. Staying on track for graduation at the beginning of high school puts students in a great position to access LRTC and other programs available in grades 11 and 12. With the middle school also participating in BARR, all RSU 16 students are closely monitored and encouraged in grades 7 through 10.
Thank you for all of your support of the students of RSU 16.
Cari Medd Principal
42 Minot Community Club Minot Community Club is the parent-teacher group supporting the students of Minot Consolidated School.
The Club’s mission is to support our students’ academic and extracurricular growth by organizing school- wide events and enrichment programs that give kids and their families the opportunity to connect with classmates, teachers, and friends. These events and activities are paid for with profits from year-round fundraising efforts.
Any resident in the town of Minot, employee of the school department, or non-resident who is a parent or legal guardian of a current student at Minot Consolidated School is eligible to become a member upon attending one regular meeting between the months of September through May of the current school calendar year. The Club meets on the first Tuesday of the month, October–June (September’s meeting is on the 2nd Tuesday).
Annually, the Club hosts or provides funding for:
• Healthy Snack Cart - Making healthy snack options available to all students, every day.
• Healthy Little Chefs - This after-school program introduces kids to the preparation and cooking of their own healthy snacks. And when kids are done snacking, they’re able to participate in learning new physical activities and games.
• Trunk-or-Treat - A safe alternative to traditional house-to-house trick-or-treating
• Bring A Veteran to Lunch - The Club covers the cost of lunch for visiting Veterans
• The Giving Fair - Where students get to go “shopping” in the Gym and pick 2 gifts for loved ones at home
• Holiday Craft Fair - Featuring local vendors and craftspeople, plus Minot School entrepreneurs, a Fancy Clothing Boutique (where “purchases” are FREE!), raffles, food offerings, and more!
• Pastries with Parents - A before-school breakfast event to thank parents for their support
• Field Day - The school’s annual end-of-year, outdoor activity celebration
In addition to annual events, the Club also funded a number of special visitors and activities in 2019:
• Author Ruth Freeman of Portland, Maine - Ruth shared with students her new book called, “One Good Thing About America”. The unique letter-writing style of the book was something that was new and interesting to many students.
• AudioBody - This high-energy comedy, juggling, and entertainment duo wowed students and staff with their tricks and humor. The pair also shared positive messages about goal setting and overcoming challenges.
• Skate Night on Ice - Minot School families were invited to enjoy an afternoon of skating (and skate rentals) at no cost to families. Two lucky attendees went home with gift certificates to FunZ Trampoline Park.
• Spring Family Dances - All students and their family members were invited to dance the night away at the Maine Wedding Barn.
• Walking Club Scanner App and Cards - Community Club funded the purchase of a scanner app subscription to make counting laps quick and easy. Students just scan their card each time they complete a lap. 43 • Classroom Libraries - Community Club gave $100 to each teacher K–6 to help bolster their classroom libraries.
• Flexible Seating - Community Club purchased one flexible seating item for each classroom. Students are now enjoying wobble cushions, “scoop” rocking chairs, bean bag chairs, and more.
• Chewonki Owls Program - 30 students were treated to this after-school program by Chewonki. Students got to listen to owl calls; fly and hunt like owls; examine wings and talons; and even got to meet live owls!
• Sensory Walk - Community Club provided funding for the design and installation of floor decals for hopscotch and other physical activity prompts, to provide a space for kids to take a break.
Want to help support the Minot Mustangs? Here’s how community members can help …
• Host a trunk at Trunk-or-Treat - Decorate your vehicle’s trunk and hand out candy like you would at home. Spooky, scary, or silly—the kids love them all! Hosts are asked to supply one round of candy and Community Club supplies the rest.
• Sponsor a banner - Local business owners are invited to showcase their support for our school by purchasing a sponsorship banner to hang in our gymnasium. Interested business owners should contact the Club for more information.
• Donate to our Giving Fair - This event in particular runs on the generosity of our community— donations of new or gently used gift items (men’s items are especially helpful), wrapping paper, gift bags, and tissue paper are all much appreciated.
• Purchase a Flagship Movie Booklet - Over $200 in savings are included in this $25 coupon booklet. Movie booklets are sold in the fall and are usually sold out by early December.
• Donate your returnables - The Community Club Bottle Shed is located on the school grounds, to the right of the building near the dumpsters. Or, bring your donation to Dad’s Place Redemption in Mechanic Falls. Just drop off your bottles and cans, tell them they’re for Minot Community Club and they’ll take care of the rest!
• Donate Box Tops for Education - Minot Community Club collects Box Tops from select grocery items because each one is worth 10 cents for our school! The Box Tops program has recently gone all-digital—with this change, traditional Box Tops are being phased off packages, so instead of clipping them and sending them to school, all you need is your smartphone. Download the Box Tops app, create an account and designate MCS as your school, then scan your store receipt. The app with find participating products and credit any earnings to our school! If you still have physical Box Tops that you’d like to donate, they can be mailed to the school at 23 Shaw Hill Road, Minot.
• Donate your used inkjet and laser cartridges - Community Club submits them for recycling and receives cash in return!
2019–2020 Executive Board members
Chair - Christina Noonan - [email protected] Co-Chair - Aubrey Russell - [email protected] Secretary - Angela Bowie - [email protected] Treasurer - Angie Snow - [email protected]
44 Scholarships
The Arthur Harris and Center Minot Hill Grange Scholarship Trust Fund are open to Minot residents attending a two or four year accredited college or technical school and is dependent upon available funds. The student must maintain a minimum grade point average of 2.0
The Leonard Simion/ Elsa Fortin Simion Scholarships are dependent upon available funds and open to Minot residents who have completed at least one year of college and are in good standing.
The Roland & Noella Hemond Scholarship Fund is open to Minot residents attending a second year college, other higher education, or technical/trade schools. A scholarship of $1,000.00 will be awarded each year and is dependent on available funds. No relative may apply.
The Kurt Theriault Memorial Scholarship is open to Minot residents attending college or a higher education and is dependent upon available funds.
Applications for these scholarships are available at the Town Office starting in December of each year and due in April. Please see website or visit the Town Office for more information and to get an application
Scholarships Awarded for the 2019 Year
The Kurt Theriault Memorial Scholarship awarded Gavin Bourgoin, Paige Hemond, Carter Shaw, Lindsay Theriault, and Nathalie Theriault a scholarship in the amount of $100.00 each.
The Arthur Harris/ Center Minot Grange Scholarship awarded Gavin Bourgoin, Paige Hemond, Carter Shaw, Lindsay Theriault, and Nathalie Theriault a scholarship in the amount of $100.00 each.
45 State Elected Officials
Angus King, US Senator 133 Hart Senate Office Building Washington, DC 20510 (202) 224-5344
Susan Collins, US Senator 413 Dirksen Senate Office Building Washington, DC 20510 (202) 224-2523
Jared Golden, US Congressman (District 2) 1223 Longworth HOB Washington, DC 20515 (202) 255-6306
Janet T. Mills, Maine Governor 1 State House Station Augusta, ME 04333 (207) 287-3531
Ned Claxton, Maine Senator (District 20) 3 State House Station Augusta, ME 04333 (207) 287-1515
Bettyann Sheats, Representative (District 64) 2 State House Station Augusta, ME 04333 (207) 287-1400
46 47 Dear Friends,
As 2019 ends and 2020 begins, I am pleased to report that Congress made progress on a number of issues important to Maine families despite the polarization in our country.
In a major win for surviving military and retiree spouses to whom we are deeply indebted, I was proud to co-lead the repeal of what is often referred to as the “Military Widow’s Tax,” an unfair offset of survivor benefits that has prevented as many as 67,000 surviving spouses—including more than 260 from Maine—from receiving the full benefits they deserve.
The high cost of health care and prescription drugs continues to be a top issue for families and seniors. To provide continued relief for more lower- and middle-income individuals, I led the charge to extend for another two years the medical expense tax deduction that I included in the 2017 tax law. Without this extension, nearly 20,000 Mainers and millions of Americans with high medical expenses, including many with preexisting conditions, would have faced an increased tax burden. In other good news, the CREATES Act I cosponsored became law. It will prevent pharmaceutical companies from blocking access to a sufficient supply of brand-name drugs needed for the studies that allow less expensive alternatives to enter the marketplace.
Improving people’s health and wellbeing remains my priority. On a per capita basis, Maine has the highest incidence of Lyme disease in the country. In August, I held a Senate hearing at the University of Maine’s Tick Lab on this growing public health crisis. A comprehensive public health strategy to combat this epidemic is needed, and the new law I authored will do just that.
In addition, I helped champion another $2.6 billion increase for the National Institutes of Health, our nation’s premiere biomedical research institution, including significant boosts for Alzheimer’s disease and diabetes research. Last year, NIH funded more than $111 million for research at 14 Maine institutions.
To help prepare the graduates of Maine Maritime Academy, I secured $300 million for a new training ship, which will ensure rigorous instruction for MMA students for decades to come.
Significant federal funding was approved for work at Bath Iron Works and Portsmouth Naval Shipyard. Funding appropriated by Congress will pay for three new destroyers, make a down payment on an additional ship, and finance infrastructure improvements at PNSY.
As Chairman of the Transportation and Housing Appropriations Subcommittee, I have led efforts to improve our nation’s crumbling infrastructure and ensure that Maine’s housing needs are addressed. For Maine’s roads, bridges, airports, and seaports, tens of millions in federal funding will help make urgently needed upgrades and improve safety. Funding will also support housing assistance to low-income families and seniors and aid communities in reducing homelessness among our youth. The Community Development Block Grant program will assist numerous towns and cities in our State.
The Aging Committee I chair has continued its focus on financial security for our seniors. A new law I authored will make it easier for small businesses to offer retirement plans to their employees. Our Aging Committee’s Fraud Hotline fielded more than 1,200 calls this year. Congress passed a new law to crack down on robocallers who are often the perpetrators of these scams. And a new law I authored will expand the IRS’ Identity Protection PIN program nationwide to prevent identity theft tax refund fraud.
At the end of 2019, I cast my 7,262nd consecutive vote. In the New Year, I will keep working to deliver bipartisan solutions to the challenges facing Maine and the nation. If ever I can be of assistance to you, please contact one of my state offices or visit my website at www.collins.senate.gov. May 2020 be a good year for you, your family, your community, and our state.
Sincerely,
Susan M. Collins United States Senator 48 49 50 Senator Ned Claxton 129th Legislature 3 State House Station Augusta, ME 04333-0003 Senate of (207)287-1515 Maine Senate District 20
Dear Friends and Residents of Minot, It is a true honor to represent you in the Maine Senate. When I was elected, I wanted to put party politics aside and make meaningful change for the people of Maine. As I reflect on my first year as your State Senator, I’m proud of what we were able to accomplish in Augusta. The tone was set from the start by Senate President Troy Jackson, who broke tradition and chose to seat Republicans and Democrats side-by-side in the Senate Chamber, instead of being divided by a partisan aisle. This small but significant gesture kick-started the process of finding common ground to solve the issues that affect everyday Mainers. My seatmate, Marianne Moore, a Republican from Calais, became one of my closest friends in the State House. Through our discussions, my perspective and understanding of certain issues grew, and our friendship only helped to further break down partisan divides. Together, Democrats and Republicans passed a bipartisan budget which provides $130 million in property tax relief, $111 million in funding for K-12 education, and works to restore revenue sharing to municipalities, all without raising taxes. We unanimously passed a package of four bills to lower the cost of prescription medication, one of the biggest challenges Mainers are facing today. We also worked to increase access to high-quality, affordable health care, and prevented insurance companies from discriminating against Mainers with preexisting conditions. Although we don’t always agree on all the issues, I have made it a priority to keep my ears open and to have civil, thoughtful discussions with all my colleagues regardless of party. I have also prioritized making myself available to all of my constituents. I regularly hold office hours in the community, and my phone line is always open. If you’d like to share an idea, opinion, or just want to make your voice heard, don’t hesitate to reach out to me. I can be reached by phone at (207) 287-1515, or by email at [email protected]. I am able to do my best work in Augusta when folks like you share your thoughts with me regularly.
Sincerely,
Ned Claxton State Senator
Fax: (207) 287-1585 * TTY (207) 287-1583 * Message Service 1-800-423-6900 * Website: legislature.maine.gov/senate
51 HOUSE OF REPRESENTATIVES 2 STATE HOUSE STATION AUGUSTA, MAINE 04333-0002 (207) 287-1400 Bettyann W. Sheats TTY: (207) 287-4469 32 Waterview Drive Auburn, ME 04210 Cell: (207) 740-2613 [email protected]
Dear Minot Residents:
It is an honor to serve as your State Representative. Over the next few months, I will be working hard on your behalf to provide responsive constituent services, be your advocate in the State House and advance legislation that improves life in our district and in our state.
As we enter the Legislature’s second session, we will review over 650 pieces of legislation covering a wide variety of topics. Last year, our Legislature passed bills to expand health care coverage, reign in the skyrocketing prices of prescription drugs, address climate change, lift up working Maine families, support our schools, improve broadband access and provide meaningful property tax relief. We will push even harder on those topics and more in the coming months.
When it comes to health care, we are focused on making sure comprehensive care is not limited by age, gender, pre-existing conditions or income. There are bills up for discussion that would address surprise billing, cap out-of- pocket costs for medications like insulin and improve dental health coverage. Every Mainer deserves access to quality, affordable health care, and we are fighting for just that.
With an extensive roadmap provided by Gov. Mills newly released 10-year strategic economic development plan, our Legislature will also be hard at work implementing policies that grow jobs and support local industries. Mainers are willing to work, and we deserve secure, good-paying jobs that support our families, strengthen our communities and grow our economy.
I am continuing to serve on the Transportation Committee, where we are working hard to reshape Maine’s funding formula for our roads and bridges. I am also advocating for expanded workforce transportation. It’s nearly impossible to hold down a job in Maine without reliable transportation.
Please contact me if I can be of any help or if you want to discuss or testify on any legislation. My email is [email protected]. My phone number is 207-740-2613. I also send out periodic e- newsletters. Let me know if you would like to receive them.
Respectfully,
Bettyann Sheats State Representative
52 General Information
2019 Vital Statistics Town Officials, Officers & Committee Appointments 2019 Fee Schedule General Assistance Notice
53 2019 Minot Vitals
Births
There were 27 births in Minot 2 in Augusta, ME 9 in Portland, ME 15 in Lewiston, ME 1 in Bridgton, ME
Marriages
Stephen R. Kerr & Lisa M. Kerr 01/16/2019 Michael J. Hricko & Dianne R. O’Connor 02/16/2019 Patrick E. Rhodes & Justine A. Faraday 03/04/2019 Peter Ntarugera & Alexandrea E. Savard 04/20/2019 Cy E. Wilkinson & Adrianna R. Newton 06/14/2019 Matthew T. Steeves & TinaNatasha M. Billings 06/22/2019 Mark L. Hodsdon & Nicole M. Hodsdon 07/19/2019 Peter D. Bucher & Emily L. Keeney 07/20/2019 John D. Bussiere & Patricia A. Roy 08/10/2019 Kyle M. Kohler & Ariel N. Roush 08/11/2019 Benjamin J. Limerick & Hannah M. Blaquiere 08/24/2019 Sydney C. Gurney & Krystin J. Lucas 09/05/2019 Stephen N. Turgeon & Kara A. Knightly 09/27/2019 Benjamin M. Marquis & Celeste M. Hawkes 09/28/2019 Jonah L. Farrington & Brittany R. Small 10/21/2019
Deaths
Richard P. Thayer 85 Togus USVA 01/02/2019 Chuck R. Starbird 69 Auburn 01/04/2019 Regina Lavoie 61 Lewiston 01/14/2019 Ronald E. Leighton Sr. 79 Lewiston 01/15/2019 Jeanne A. Ellis 75 Lewiston 01/30/2019 Larry S. Castner 75 Lewiston 02/06/2019 Leo R. David 74 Auburn 02/14/2019 William P. Brown 56 Auburn 02/22/2019 Michael J. Bonetti 59 Minot 03/08/2019
54 Theresa A. Patry 93 Auburn 03/27/2019 Keith M. Nazaroff Sr. 67 Lewiston 04/13/2019 Matthew L. Foster 64 Lewiston 04/14/2019 Martha E. Stevens-David 74 Lewiston 05/16/2019 Cornelia A. Berry 77 Minot 06/02/2019 Brenda I. Cronin 77 Minot 06/18/2019 Barbara L. Bernier 94 Lewiston 06/27/2019 W. Wightman V. Reilly 73 Auburn 07/07/2019 Michael L. Hemond 56 Lewiston 07/11/2019 Stanley R. Jensen 85 Minot 07/18/2019 Donald A. Verrill 83 Minot 07/18/2019 Carolyn V. Libby 80 Lewiston 07/20/2019 Dana E. Hodgkin 90 Minot 07/27/2019 Reta A. Turner 80 Minot 08/25/2019 Alfred J. Covert 74 Minot 09/14/2019 Constance J. Kay 87 Lewiston 10/12/2019 William V. Korhonen Jr. 65 Lewiston 10/24/2019 Mona T. Ouellette 65 Bridgton 10/25/2019 Robert E. Harrington 75 Minot 12/05/2019 Crystal L. Burney 31 Lewiston 12/06/2019
55 Elected Officials
Selectmen & Overseers of the Poor Assessors RSU16 School Board Members Chairman - Stephen French – 2022 Daniel Callahan, Jr. – 2021 Stephen Holbrook – 2022 Vice Chair – Daniel Gilpatric – 2022 Daniel Gilpatric – 2022 Michael Downing – 2021 Brittany Hemond – 2020 Lisa Cesare – 2020 Julie Rioux – 2020 (Resigned) Daniel Callahan Jr. – 2021 James Crouse – 2020 (Appointed) Lisa Cesare – 2021 Michael Lacasse – 2020 Laura Hemond – 2022
Appointed Officers Town Administrator Town Clerk/ Tax Collector Deputy Clerk/ Deputy Tax Collector Danielle Loring Sara Farris Norma Dulac
Treasurer/ Deputy Clerk/ CEO/ Plumbing Inspector Constables Deputy Tax Collector Scott McElravy Danielle Loring Holly Packard Robert Larrabee Sara Farris
Weights & Measures Animal Control Officer Fire Chief/ Forest Fire Worden State of Maine Robert Larrabee James Allen
Highway Director E.M.A. Director Health Officer Scott Parker Danielle Loring Scott McElravy Brittany Hemond – Deputy
Highway Crew Election Clerks General Assistance Director Ryan Bruno Constance Benwitz Danielle Loring Tim Knights Ramona Gould Lisa Cesare – Deputy John Lizotte George Buker Jacob Dostie Amy Kivus- Rouleau GA Fairing Hearing Authorities Donald Donahue (Seasonal) Crystal Gardner Matthew Garside Susan Trundy Miranda Hinkley Lisa Cesare
Voter Registrar Warden/ Moderator Sara Farris Candace Gilpatric Norma Dulac – Deputy Ed Rabasco – Town Meeting Sharon Campbell
56 Committees Planning Board Budget Committee Candace Gilpatric, Chair – 2021 Cemetery Matthew Callahan, Chair – 2022 James Brown, Vice Chair – 2021 George Downing, Chair Lisa William Perry – 2021 Charles Buker – 2022 Bonney Karen Nichols – 2021 Larry Slattery – 2022 George Buker Reggie Emery – 2021 Michael Hemond – 2021 Michel Pratte Timothy Worden – 2022 John Geismar (Alt.) – 2021 Yvette Dailey Bernice Fraser (Alt.) – 2021 (Vacant Alt. Position) Robert O’Connor Dennis Decoster (Alt.) – 2021 Ralph Palmer Board of Appeals Conservation William Gould – 2021 William Hiss David Murphy – 2020 Donald Piper (3 Vacant Positions) Reggie Pratt Carrie Woods (Vacant Position)
57 TOWN OF MINOT FEE SCHEDULE Effective January 1, 2019 Amended: July 1, 2019
Dump Sticker $2.00 each/2 year $1.00 each/1 year
FOAA Research: $15.00/hr after 1st hour
Copying Fees: $0.50 for 1st page then $0.25 for each additional page
Fees for Faxes: $2.00 for 1st page then $1.00 for each additional page – sending/receiving (Includes vehicle insurance cards)
Cemetery Plots $25.00 for Burial Permit $600.00 each plot for resident $800.00 each plot for non-resident
Impact Fee: Impact Fees are suspended until further notice.
Building Permits: There is a minimum $30.00 permit fee on any application New Dwellings = $50.00 + $0.25 per sq. ft. of finish area. + $0.20 per sq. ft. of unfinished area
Mobile Homes = $50.00 + $0.15 per sq. ft. finished area Residential Garage = $30.00 + $0.20 per sq. ft. finished area + $0.15 per sq. ft. unfinished area
Sheds = $30.00 + $0.07 per sq. ft.
Decks = $30.00 + $0.05 per sq. ft.
Pools, Greenhouses, Chimneys/Fireplaces = $30.00
Barns (Agricultural Use) = $30.00 + $0.05 per sq. ft. (Commercial Use) = $30.00 + $0.10 per sq. ft.
Solar Panels = $25.00 + $0.15 per sq. ft.
Signs = $25.00 + $0.50 per sq. ft.
All other structures = $0.10 per sq. ft. floor space
Additions = $30.00 + $0.15 per sq. ft. finished area Residential Renovations* = $30.00 + $0.10 per sq. ft. finished area + $0.05 per sq. ft. unfinished area (*Renovations include but not limited to: moving of interior walls, enlarging windows/doors, expanding and remodeling kitchens/bathrooms, removing wall covering to insulate and recover...etc).
Demolition Permit = $30.00 58 Miscellaneous permits:
Change of Use Application = $30.00 Town Entrance Permit = $30.00 + Cost of Culvert/Materials (if necessary) Private Campsite Permit = $30.00
Plumbing Fees: All Plumbing Fees are set by the State of Maine
Internal Plumbing Permit Fees Minimum fee, includes up to four fixtures $40.00 Individual fixtures, each, above four total +$10.00 each Mobile/Modular Home $40.00 Hook up to existing subsurface system +$10.00 Piping relocation with no new fixtures +$10.00 Permit transfer +$10.00
External Plumbing Permit Fees Permits for complete disposal system and variances Complete Engineered system $200.00 Complete Non-engineered system $265.00 Primitive system (includes one alternative toilet) $115.00 Separate Laundry System $50.00 Seasonal conversion permit $50.00 First-Time System Variance $20.00
Permits for separate parts of disposal system Alternative toilet (only) $50.00 Disposal field only (engineered/non-engineered system) $150.00 Treatment tank only (non-engineered) $150.00 Treatment tank (engineered system) $80.00 Holding tank $115.00 Other components (complete pump station, piping, other) $30.00 Pre-Treatment NA
Subdivision Fee: Review Fee = $300.00 for first three lots + $50.00 for each additional lot past three. Notice & Publishing Fee = $75.00 [Optional] Escrow Account of $50.00 per lot determined by Planning Board at Preliminary Plot Plan Review.
Mobile Home Park: Review Fee = $300.00 for first three lots + $50.00 for each additional lot past three. Notice & Publishing Fee = $75.00 Other Fees as determined by Planning Board and/or as activated by other ordinances.
Site Plan Review: $75.00 Application Fee Other Fees as determined by Planning Board and/or as activated by other ordinances.
Board of Appeals: $100.00 Filing Fee
Automobile Graveyards & Junkyards: $300.00 annually in October by Board of Selectmen Automobile Recycling Centers: $1,500 for a five year permit + State License Fee & Inspection
59 GENERAL ASSISTANCE NOTICE
The municipality of Minot administers a General Assistance Program for the support of the poor.
Pursuant to Title 22 MRSA §4305, the Municipal Officers have adopted an ordinance establishing that program. A copy of this ordinance is available for inspection at the Minot General Assistance Office. Also available, for inspection, is a copy of the State’s General Assistance Statutes, as copies of the State law are made available to the municipality by the Maine Department of Human Services.
PERSONS WISHING TO APPLY FOR GENERAL ASSISTANCE MAY DO BY APPOINTMENT AT THE MINOT GENERAL ASSISTANCE OFFICE: Danielle Loring Appointments Monday - Wednesday 8:00am – 4:00pm Thursday 10:00 am – 4:00pm Friday 8:00am – 12:00pm (EMERGENCY cases considered by application)
In an EMERGENCY, after regular business hours, applicants may call 207-754-1297
The municipality’s Human Services Director must issue a written decision regarding eligibility to all applicants within twenty-four (24) hours of receiving application.
The Department of Human Services toll free number to call with questions regarding the General Assistance Program is:
1-800-442-6003
ALL GENERAL ASSISTANCE APPLICANTS MUST BRING ALL RECEIPTS SHOWING USE OF INCOME, ANY UTILITY BILLS AND LANDLORD INFORMATION IF GENERAL ASSISTANCE IS REQUESTED FOR SUCH.
This notice is posted pursuant to Title 22 MRSA §4303-4305
60 Town Financials
FY2018 Financial Audit Report 2019 Year End Financials
61 TOWN OF MINOT
MINOT, MAINE
FINANCIAL AUDIT REPORT
DECEMBER 31, 2018
62 TOWN OF MINOT DECEMBER 31, 2018
TABLE OF CONTENTS
FINANCIAL SECTION EXHIBITS
Independent Auditors’ Report
Financial Statements
Government-Wide Financial Statements Statement of Net Position I Statement of Activities II
Fund Financial Statements
Governmental Funds Balance Sheet III Reconciliation of the Governmental Funds Balance Sheet to Statement of Net Position IV Statement of Revenues, Expenditures and Changes in Fund Balance V Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance of Governmental Funds to the Statement of Activities VI Statement of Revenues, Expenditures and Changes in Fund Balance – Budget to Actual – General Fund VII
Notes to Financial Statements
REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE
Schedule of Town of Minot Health Plan Net OPEB Liability and Related Ratios I
63 Smith&Associates, CPAs
A Professional Association 500 US Route One, Suite 102 • Yarmouth, Maine 04096 Ph (207) 846-8881 • Fax (207) 846-8882 www.smithassociatescpa.com
REPORT OF CERTIFIED PUBLIC ACCOUNTANTS
Independent Auditors’ Report
Board of Selectmen and Administrator TOWN OF MINOT Minot, Maine
We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Town of Minot, Maine as of and for the eleven months ended December 31, 2018, and the related notes to the financial statements, which collectively comprise the Town’s basic financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditors’ Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Town’s preparation and fair presentation of financial statements in order to design audit procedures that are appropriate in the circumstance, but not for the purpose of expressing an opinion on the effectiveness of the Town’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
64 Independent Auditors’ Report Page 2
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and remaining fund information of the Town of Minot, as of December 31, 2018, and the changes in financial position and cash flows, where applicable, of those activities and funds and the budgetary comparison for the general fund for the eleven months then ended in conformity with accounting principles generally accepted in the United States of America.
Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the Schedule of Changes in Net OPEB Liability and Related Ratios – Health Plan be presented to supplement the financial statements. Such information, although not a part of the financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s response to our inquiries, the financial statements, and other knowledge we obtained during our audit of the financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Management has omitted Management’s Discussion and Analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information.
SMITH & ASSOCIATES, CPAs A Professional Association
Yarmouth, Maine December 2, 2019
65 EXHIBIT I
TOWN OF MINOT STATEMENT OF NET POSITION DECEMBER 31, 2018
Primary Government Governmental Activities Assets Cash and Cash Equivalents $ 2,836,406 Accounts Receivable 18,122 Taxes Receivable 235,622 Tax Liens Receivable 47,186 Capital Assets, Net of Accumulated Depreciation 2,015,520
Total Assets $ 5,152,856
Deferred Outflows - OPEB $ 6,844
Liabilities Accounts Payable $ 20,720 Accrued Expenses 22,820 Non-Current Liabilities Due Within One Year 87,731 Due In More Than One Year 382,961
Total Liabilities $ 514,232
Deferred Inflows of Resources $ 3,687
Net Position Invested in Capital Assets, Net of Related Debt $ 1,590,520 Restricted For: Permanent Funds, Non-Expendable 77,650 Unrestricted General Fund 2,973,611
Total Net Position $ 4,641,781
The Notes to the Financial Statements are an Integral Part of This Statement.
66 EXHIBIT II
TOWN OF MINOT STATEMENT OF ACTIVITIES FOR THE ELEVEN MONTHS ENDED DECEMBER 31, 2018
Net (Expense) Revenue and Changes in Program Revenues Net Position Charges Operating For Grants and Governmental Primary Government Expenses Services Contributions Activities Governmental Activities General Government $ 430,976 $ 28,801 $ 0 $ (402,175) Public Works and Sanitation 921,458 579 63,176 (857,703) Public Safety 85,048 800 0 (84,248) Culture and Recreation 32,795 6,585 0 (26,210) Public Health and Welfare 3,598 0 0 (3,598) Education 1,821,041 0 0 (1,821,041) Interest on Long-Term Debt 2,782 0 0 (2,782) Fixed Charges 233,462 0 0 (233,462) Depreciation – Unallocated 89,129 0 0 (89,129)
Total Primary Government $ 3,620,289 $ 36,765 $ 63,176 $ (3,520,348)
General Revenues Property Taxes $ 3,425,149 Grants and Contributions Not Restricted to Special Programs 258,702 Unrestricted Investment Earnings 15,088 Gain on Disposal of Capital Asset 18,033 Miscellaneous 24,943
Total General Revenues $ 3,741,915
Changes in Net Position $ 221,567
Net Position – February 1, 2018 – Initially Presented $ 4,441,668 Prior Period Adjustment Related to OPEB (21,454) Net Position – February 1, 2018 – As Restated $ 4,420,214
Net Position – December 31, 2018 $ 4,641,781
The Notes to the Financial Statements are an Integral Part of This Statement.
67 EXHIBIT III
TOWN OF MINOT BALANCE SHEET GOVERNMENTAL FUNDS DECEMBER 31, 2018
Other General Governmental Fund Funds Total Assets Cash and Cash Equivalents $ 2,700,533 $ 135,873 $ 2,836,406 Taxes Receivable 235,622 0 235,622 Tax Liens Receivable 47,186 0 47,186 Accounts Receivables 18,122 0 18,122 Due From Other Funds 0 33,600 33,600
Total Assets $ 3,001,463 $ 169,473 $ 3,170,936
Deferred Outflows of Revenues $ 0 $ 0 $ 0
Total Assets and Deferred Outflows of Resources $ 3,001,463 $ 169,473 $ 3,170,936
Liabilities, Deferred Inflows of Resources, and Fund Balance Liabilities Accounts Payable $ 20,720 $ 0 $ 20,720 Accrued Expenses 22,820 0 22,820 Due To Other Funds 33,600 0 33,600
Total Liabilities $ 77,140 $ 0 $ 77,140
Deferred Inflows of Resources $ 122,187 $ 0 $ 122,187
Fund Balance Nonspendable Permanent Funds, Nonspendable $ 0 $ 77,650 $ 77,650 Restricted 0 0 0 Committed 0 0 0 Special Revenue Funds 0 37,736 37,736 Assigned Capital Project Funds 0 15,094 15,094 Permanent Funds, Expendable 0 38,993 38,993 Unassigned General Fund 2,802,136 0 2,802,136
Total Fund Balance $ 2,802,136 $ 169,473 $ 2,971,609
Total Liabilities, Deferred Inflows of Resources, and Fund Balance $ 3,001,463 $ 169,473 $ 3,170,936
The Notes to the Financial Statements are an Integral Part of This Statement.
68 EXHIBIT IV
TOWN OF MINOT RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO STATEMENT OF NET POSITION DECEMBER 31, 2018
Total Fund Balance – Total Governmental Funds $2,971,609
Amounts Reported for Governmental Activities in the Statement of Net Position are Different Because:
Capital Assets used in Governmental Activities are not Current Financial Resources and therefore are not reported in the Governmental Funds Balance Sheet. 2,015,520
Unavailable Property Tax Revenues are Not Available to Pay for Current Period Expenditures and, Therefore, are Deferred Inflows of Resources. 118,500
Deferred Outflows Related to OPEB 6,844
Long Term Liabilities are not due and payable in the current period and, therefore, they are not reported in the Governmental Funds Balance Sheet.
Due in One Year $ 87,731 Due in More Than One Year 370,159 Accrued Compensated Absence Pay 12,802 (470,692)
Net Position of Governmental Activities $4,641,781
The Notes to the Financial Statements are an Integral Part of This Statement.
69 EXHIBIT V
TOWN OF MINOT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GOVERNMENTAL FUNDS FOR THE ELEVEN MONTHS ENDED DECEMBER 31, 2018
Other General Governmental Fund Funds Total Revenues Taxes $ 3,447,149 $ 0 $ 3,447,149 Intergovernmental 321,878 0 321,878 Licenses, Permits and Fees 25,380 0 25,380 Charges for Services 6,585 4,800 11,385 Investment Income 14,402 686 15,088 Miscellaneous 17,671 7,200 24,871
Total Revenues $ 3,833,065 $ 12,686 $ 3,845,751
Expenditures Current General Government $ 423,861 $ 1,500 $ 425,361 Public Works and Sanitation 898,093 23,365 921,458 Public Safety 85,048 0 85,048 Culture and Recreation 26,665 6,130 32,795 Public Health and Welfare 3,598 0 3,598 Education 1,820,541 500 1,821,041 Debt Service 48,613 0 48,613 Fixed Charges 233,462 0 233,462 Capital Outlay 561,500 0 561,500
Total Expenditures $ 4,101,381 $ 31,495 $ 4,132,876
Excess (Deficiency) of Revenues Over (Under) Expenditures $ (268,316) $ (18,809) $ (287,125)
Other Financing Sources (Uses) Proceeds from Capital Lease $ 425,000 $ 0 $ 425,000 Operating Transfers In (Out) 27,352 (27,352) 0 Total Other Financing Sources (Uses) $ 452,352 $ (27,352) $ 425,000
Net Change in Fund Balance 184,036 (46,161) 137,875
Fund Balance – February 1, 2018 2,618,100 215,634 2,833,734
Fund Balance – December 31, 2018 $ 2,802,136 $ 169,473 $ 2,971,609
The Notes to the Financial Statements are an Integral Part of This Statement.
70 EXHIBIT VI
TOWN OF MINOT RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FOR THE ELEVEN MONTHS ENDED DECEMBER 31, 2018
Net Change in Fund Balance – Total Governmental Funds $ 137,875
Amounts Reported for Governmental Activities in the Statement of Net Position are Different Because:
Governmental Funds Report Capital Outlays as Expenditures. However, in the Statement of Activities the Cost of those assets is Allocated over their estimated useful lives and reported as Depreciation Expense. This is the amount of Capital Assets recorded in the current period. 561,500
Depreciation Expense on Capital Assets is reported in the Government-Wide Statement of Activities and Changes in Net Position, but they do not require the use of Current Financial Resources. Therefore, Depreciation Expense is not reported as Expenditure in Governmental Funds. (89,129)
The Issuance of Long-Term Debt (e.g. Bonds, Leases, and Notes Payable and Similar Obligations) provides current financial resources to Governmental Funds, while the repayment of the principal of Long-Term Debt consumes the current financial resources of Governmental Funds. Neither transaction, however, has any effect on Net Position. Also, Governmental Funds Report the effect of Issuance Cost, Premiums, Discounts, and Similar Items when Debt is first issued, whereas the amounts are deferred and amortized in the Statement of Activities. This Amount is the net effect of these differences in the treatment of Long-Term Debt and related items. (379,169)
Some Property Tax will not be collected for several months after the Town’s Fiscal Year End; They are not considered current financial resources in the Governmental Funds. This amount is the Net Effect of the differences. (22,000)
Gain on Disposal of Capital Assets 18,033
Change in Net Position Relating to OPEB (4,592)
Accrued Interest and Accrued Compensated Absences are reported in the Government-Wide Statement of Activities and Changes in Net Position, But Do Not Require the use of Current Financial Resources; Therefore, Accrued Interest Expense and Accrued Compensated Absences are not reported as Expenditures in Governmental Funds. (951)
Change in Net Position of Governmental Activities $ 221,567
The Notes to the Financial Statements are an Integral Part of This Statement. 71 EXHIBIT VII
TOWN OF MINOT GENERAL FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET AND ACTUAL FOR THE ELEVEN MONTHS ENDED DECEMBER 31, 2018
Variance with Final Budget Budgeted Amounts Positive Revenues Original Final Actual (Negative) Taxes $ 3,388,832 $ 3,388,832 $ 3,447,149 $ 58,317 Intergovernmental 294,690 294,690 321,878 27,188 Licenses, Permits and Fees 0 0 25,380 25,380 Investment Income 0 0 14,402 14,402 Charges for Services 0 0 6,585 6,585 Miscellaneous 0 0 17,671 17,671
Total Revenues $ 3,683,522 $ 3,683,522 $ 3,833,065 $ 149,543
Expenditures Current General Government $ 466,341 $ 466,341 $ 423,861 $ 42,480 Public Works and Sanitation 926,520 926,520 898,093 28,427 Public Safety 108,024 108,024 85,048 22,976 Culture and Recreation 26,665 26,665 26,665 0 Public Health and Welfare 5,598 5,598 3,598 2,000 Education 1,820,541 1,820,541 1,820,541 0 Debt Service 183,788 47,288 48,613 (1,325) Fixed Charges 307,929 307,929 233,462 74,467 Capital Outlay 0 561,500 561,500 0
Total Expenditures $ 3,845,406 $ 4,270,406 $ 4,101,381 $ 169,025
Excess (Deficiency) of Revenue Over (Under) Expenditures $ (161,884) $ (586,884) $ (268,316) $ 318,568
Other Financing Sources (Uses) Proceeds from Capital Lease $ 0 $ 425,000 $ 425,000 $ 0 Transfers In (Out) 8,884 8,884 27,352 18,468
Total Other Financing Sources (Uses) $ 8,884 $ 433,884 $ 452,352 $ 18,468
Net Change In Fund Balance $ (153,000) $ (153,000) $ 184,036 $ 337,036
Fund Balance – February 1, 2018 2,618,100 2,618,100 2,618,100 0
Fund Balance – December 31, 2018 $ 2,465,100 $ 2,465,100 $ 2,802,136 $ 337,036
The Notes to the Financial Statements are an Integral Part of This Statement.
72 TOWN OF MINOT NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2018
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. – General Statement
The Town of Minot, Maine was incorporated in 1802 under the laws of the State of Maine and currently operates under a Town Administrator – Selectmen Form of Government.
The accounting and reporting policies of the Town relating to the funds and account groups included in the accompanying financial statements conform to generally accepted accounting principles as applicable to state and local governments. Generally accepted accounting principles for local governments include those principles prescribed by the Governmental Accounting Standards Board (GASB), the American Institute of Certified Public Accountants in the publication entitled Audits of State and Local Governmental Units and by the Financial Accounting Standards Board (when applicable). The more significant accounting policies of the Town are described below. In June 1999, the Governmental Accounting Standards Board (GASB) unanimously approved Statement No. 34, Basic Financial Statements – and Management’s Discussion and Analysis – for State and Local Governments. Certain of the significant changes in the Statement include the following:
Inclusion of a Management Discussion and Analysis (MD&A) section, which provides an analysis of a municipality’s overall financial position and results of operations. For 2018 the Town has elected to not present an MD&A section. Financial statements prepared using full accrual accounting for all of a municipality’s activities, which are separately reconciled to the fund financial statements. A change in the fund financial statements to focus on the major funds.
These and other changes are reflected in the accompanying financial statements including notes to financial statements.
B. – Financial Reporting Entity
The Town's combined financial statements include the accounts of all Town of Minot operations. The criteria for including organizations as component units within the Town's reporting entity, as set forth in Section 2100 of GASB's Codification of Governmental Accounting and Financial Reporting Standards, include whether:
The organization is legally separate (can sue and be sued in their own name). The Town holds the corporate powers of the organization. The Town appoints a voting majority of the organization's board. The Town is able to impose its will on the organization. The organization has the potential to impose a financial benefit/burden on the Town. There is fiscal dependency by the organization on the Town.
73 TOWN OF MINOT NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2018
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
B. – Financial Reporting Entity (Continued)
Based on the aforementioned criteria, the Town of Minot has no component units that are not included in this report.
Through January 31, 2018, the Town utilized a fiscal year ending on January 31. At that time, the Town revised its fiscal year to a December 31 year-end date. The accompanying financial statements have been prepared as of December 31, 2018 and for the eleven months then ended to facilitate this change.
C. – Financial Statements – Government-Wide Statements
The Town’s financial statements include both government-wide (reporting the Town as a whole) and fund financial statements (reporting the Town’s major funds). Both the government-wide and fund financial statements categorize primary activities as either governmental or business-type.
In the government-wide Statement of Net Position, both the governmental and business-type activities columns (a) are presented on a consolidated basis by column (b) and are reported on a full accrual, economic resource basis, which recognizes all long-term assets and receivables as well as long-term debt and obligations. The Town’s net position is reported in three parts – net investment in capital assets; restricted net position; and unrestricted position. The Town first utilizes restricted resources to finance qualifying activities.
The government-wide Statement of Activities reports both the gross and net cost of each of the Town’s functions. The functions are also supported by general government revenues (property taxes, certain intergovernmental revenues, charges for services, etc). The Statement of Activities reduces gross expenses (including depreciation) by related program revenues, operating and capital grants. Program revenues must be directly associated with the function or a business-type activity. Operating grants include operating-specific and discretionary (whether operating or capital) grants while the capital grants column reflects capital-specific grants. The Town of Minot does not have capital grants.
The net costs (by function) are normally covered by general revenue (property taxes, intergovernmental revenues, interest income, etc).
D. – Financial Statements – Fund Financial Statements The financial transactions of the Town are reported in individual funds in the fund financial statements. Each fund is accounted for by providing a separate set of self-balancing accounts that comprises its assets, liabilities, reserves, fund equity, revenues, and expenditures/expenses. The various funds are reported by generic classification within the financial statements. The following fund types are used by the Town.
Governmental Funds The focus of the governmental funds’ measurement (in the fund statements) is upon determination of financial position and changes in financial position (sources, uses, and balances of financial resources) rather than upon net income.
74 TOWN OF MINOT NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2018
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. – Financial Statements – Fund Financial Statements (Continued) Governmental Funds (Continued) The following is a description of the governmental funds of the Town: General Fund is the general operating fund of the Town. It is used to account for all financial resources except those required to be accounted for in another fund. Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. Capital Projects Funds are used to account for financial resources to be used for the acquisition or construction of major capital facilities (other than those financed by business-type/proprietary funds). Permanent Funds are used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the reporting government’s programs, that is, for the benefit of the government or its citizenry. A permanent fund would be used, for example, to account for the perpetual care endowment of a municipal cemetery.
The emphasis in fund financial statements is on the major funds in the governmental category. Non-major funds by category are summarized into a single column. GASB No. 34 sets forth minimum criteria (percentage of the assets, liabilities, revenues or expenditures/expenses of either fund category or the governmental and enterprise combined) for the determination of major funds. The non-major funds are combined in a column in the fund financial statements.
E. – Measurement Focus/Basis of Accounting
Measurement focus refers to what is being measured; basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. Basis of accounting relates to the timing of the measurement made, regardless of the measurement focus applied.
The government-wide statements and fund financial statements for proprietary funds are reported using the economic resources measurement focus and the accrual basis of accounting. The economic resources measurement focus means all assets and liabilities (whether current or non-current) are included on the statement of net position and the operating statements present increases (revenues) and decreases (expenses) in net total assets. Under the accrual basis of accounting, revenues are recognized when earned. Expenses are recognized at the time the liability is incurred.
Governmental fund financial statements are reported using the current financial resources measurement focus and are accounted for using the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual; i.e., when they become both measurable and available.
75 TOWN OF MINOT NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2018
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
E. – Measurement Focus/Basis of Accounting (Continued)
“Measurable” means the amount of the transaction can be determined and “available” means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting.
A one-year availability period is used for recognition of all other Governmental fund revenues. However, debt service expenditures, as well as expenditures related to compensated absences are recorded only when payment is due.
Operating revenues and expenses for proprietary funds are those that result from providing services and producing and delivering goods and/or services. It also includes all revenue and expenses not related to capital and related financing, noncapital financing, or investing activities.
F. – Budgetary Control
Formal budgetary accounting is employed as a management control for the general fund of the Town of Minot. The Town of Minot's policy is to adopt an annual budget for operations. The budget is presented on the modified accrual basis of accounting, which is consistent with generally accepted accounting principles.
The following procedures are followed in establishing budgetary data reflected in the financial statements:
Early in the second half of the last fiscal year the Town prepared a budget for this fiscal period beginning February 1. The operating budget includes proposed expenditures and the means of financing them. A meeting of the inhabitants of the Town of Minot was then called for the purpose of adopting the proposed budget after public notice of the meeting was given. The budget was adopted subsequent to passage by the inhabitants of the Town.
The Town does not adopt budgets for the special revenue funds.
G. – Cash and Cash Equivalents
Maine statutes authorize the Town to invest in obligations of the U.S. Treasury and U.S. agencies, repurchase agreements and certain corporate stocks and bonds. Generally, the Town invests certain funds in checking, savings accounts, or certificates of deposit.
The Town has defined cash and cash equivalents to include cash on hand, demand deposits, and cash with a fiscal agent.
76 TOWN OF MINOT NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2018
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
H. – Capital Assets
Capital assets purchased or acquired with an original cost of $5,000 or more are reported at historical cost or estimated historical cost. Contributed assets are reported at fair market value as of the date received. Additions, improvements and other capital outlays that significantly extend the useful life of an asset are capitalized. Other costs incurred for repairs and maintenance is expensed as incurred.
Depreciation on all assets is provided on the straight-line basis over the following estimated useful lives: Buildings and Improvements 15 – 40 Years Machinery and Equipment 5 – 12 Years Vehicles 10 Years
The Town of Minot has elected not to retroactively report their major general infrastructure assets.
I. - Compensated Absences
The Town of Minot recognizes accumulated personal leave compensation during the period in which the related liability is incurred. In compliance with Town personnel policies the liability for accrued compensated absence pay was $12,802 at December 31, 2018.
J. - Interfund Activity
Interfund activity is reported as either loans, services provided, reimbursements or transfers. Loans are reported as interfund receivables and payables as appropriate and are subject to elimination upon consolidation. Services provided, deemed to be at market, or near market rates, are treated as revenues and expenditures/expenses. Reimbursements are when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers. Transfers between governmental funds are netted as part of the reconciliation to the government-wide financial statements.
K. – Deferred Outflows and Inflows of Resources
The Town has implemented the following statements:
GASB No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position and GASB No. 65, Items Previously Reported as Assets and Liabilities.
GASB No. 63 and GASB No. 65 amends GASB No. 34 to incorporate deferred outflows of resources and deferred inflows of resources into the financial reporting model. These terms are defined as follows:
Deferred Outflows of Resources - a consumption of net position by the government that is applicable to a future reporting period. It has a positive effect on net position, similar to assets. 77 TOWN OF MINOT NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2018
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
K. – Deferred Outflows and Inflows of Resources
Deferred Inflows of Resources - an acquisition of net position by the government that is applicable to a future reporting period. It has a negative effect on net position, similar to liabilities.
The GASB emphasizes in GASB No. 63 that deferred inflows and deferred outflows are not assets or liabilities and therefore should be separately categorized in the financial statements.
The deferred inflows of resources listed at December 31, 2018 in Exhibit I amounted to $3,687 of prepaid taxes and deferred outflows of resources of $6,844 relating to OPEB. Per Exhibit III, modified accrual deferred inflow of resources amounted to $122,187 of prepaid and deferred taxes with no corresponding deferred outflows of resources.
L. – Equity Classifications
Government-Wide Statements Net position represents the differences between assets and liabilities. Equity is classified as net position and displayed in three components:
Net Investment in Capital Assets – consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those assets.
Restricted net position – consists of net position with constraints placed on the use either by (1) external groups such as creditors, grantors, contributors, or laws or regulations of other governments; or (2) law through constitutional provisions or enabling legislation.
Unrestricted net position – all other net position that do not meet the definition of “restricted” or “net investment in capital assets.”
Fund Statements The Town’s fund balances represent: (1) Nonspendable Fund Balance, resources that cannot be spent because of legal or contractual provisions that require they be maintained intact. (e.g. the principal of an endowment). (2) Restricted Purposes, which include balances that are legally restricted for specific purposes due to constraints that are externally imposed by creditors, grantors, contributors, or laws or regulations of other governments; (3) Committed Purposes, which include balances that can only be used for specific purposes pursuant to constraints imposed by formal action of the Board of Selectmen; (4) Assigned Purposes, which includes balances that are constrained by the government’s intent to be used for specific purposes, but are neither restricted nor committed. (5) Unassigned Fund Balance, net resources in excess of what is properly categorized in one of the four categories already described.
78 TOWN OF MINOT NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2018
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
M. – Use of Estimates
Preparation of financial statements in conformity with GAAP requires the use of management’s estimates and assumptions. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. Actual results could differ from those estimates.
NOTE 2 – CASH AND CASH EQUIVALENTS
Maine statutes authorize the Town to invest in obligations of the U.S. Treasury and U.S. Agencies, repurchase agreements and certain corporate stocks and bonds. Generally, the Town invests such excess funds in checking accounts, savings accounts, certificates of deposit and U.S. government obligations (through an investment group owned by a financial institution).
Custodial Credit Risk – Deposits – Custodial credit risk is the risk that in the event of a bank failure, the Town’s deposits may not be returned to it. The Towns’ policy is to hold deposits only at financial institutions carrying sufficient deposit insurance and capital. At December 31, 2018 the Town did not have any deposits subject to such risk.
Interest Rate Risk – The Town’s policy is to minimize the risk that the market value of investments may deteriorate due to changes in market interest rates by structuring the maturity of such investments in a manner that meets cash flow requirements of the Town, with a focus on shorter-term instruments.
Credit Risk and Concentration of Credit Risk – The Town’s policy is to minimize these risks by diversifying its holdings to minimize potential losses from any one type of security or any one issuer.
NOTE 3 – RISK MANAGEMENT
The Town is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters for which the Town carries commercial insurance. There have been no significant reductions in insurance coverage during the fiscal year and no significant settlements that exceeded insurance coverage.
NOTE 4 – OPERATING LEASE
During the previous fiscal year ended January 31, 2018 the Town entered into an operating lease with respect to the use of a photocopier, calling for 63 monthly payments of $119 each. Rental expense paid during the eleven months ended December 31, 2018 under this lease amounted to $1,309. Future minimum required lease payments under this agreement are as follows:
Year Ending 12/31 Amount 2019 $ 1,428 2020 1,428 2021 1,428 2022 1,071 Total $ 5,355 79 TOWN OF MINOT NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2018
NOTE 5 – PROPERTY TAXES
The Town is responsible for assessing, collecting and distributing property taxes in accordance with enabling state legislation. The Town of Minot’s property tax is levied on the assessed value listed as of the prior April 1st for all taxable real and personal property located in the Town. Assessed values are periodically established by the Assessor at 100% of assumed market value. Each property must be reviewed no less than once every four years.
The assessed value for the list of April 1, 2018 upon which the levy for the eleven months ended December 31, 2018, was based, amounted to $186,739,072. The assessed value was 97.2% of the 2018 state valuation of $192,150,000.
The Town is permitted by the laws of the State of Maine to levy taxes up to 105% of its net budgeted expenditures for the related fiscal period. The amount raised in excess of 100% is referred to as overlay and amounted to $74,467 for the eleven months ended December 31, 2018.
In the fund financial statements, property taxes are recognized in compliance with NCGA Interpretation – 3, Revenue Recognition – Property Taxes which states that such revenue is recorded when it becomes measurable and available. Available means due, or past due and receivable within the current period and collected no longer than 60 days after the close of the current period. In the government-wide financial statements, property taxes are recognized under the accrual method.
Tax liens are placed on real property within twelve months following the tax commitment date if taxes are delinquent. The Town has the authority to foreclose on property eighteen months after the filing of the lien if tax liens and associated costs remain unpaid.
The following summarizes the levy for the eleven months ended December 31, 2018: Assessed Value $ 186,739,072 Less: Homestead Exemption (8,486,249) BETE (408,540) Net Assessed Value $ 177,844,283 Tax Rate (Per $1,000) 15.85 Commitment $ 2,818,832 Supplemental Taxes Assessed 5,438 Sub Total $ 2,824,270 Less: Abatements (0) Transferred to Tax Acquired Property (0) Collections (2,588,805)
Receivable at Year End $ 235,465
Collection Rate 91.66% Property taxes were due in one installment on December 15, 2018 with interest charged at a rate of 8% on delinquent accounts.
80 TOWN OF MINOT NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2018
NOTE 6 – CAPITAL ASSETS
Capital asset activity for the eleven months ended December 31, 2018 was as follows: Beginning Ending Balance Additions/ Retirements/ Balance February 1 Completions Adjustments December 31 Governmental Activities Capital Assets Not Being Depreciated Land and Improvements $ 491,779 $ 0 $ 0 $ 491,779
Capital Assets, Being Depreciated Buildings and Improvements $ 633,870 $ 0 $ 0 $ 633,870 Machinery and Equipment 277,564 0 0 277,564 Vehicles 1,594,460 580,000 45,000 2,129,460
Total Capital Assets, Being Depreciated $ 2,505,894 $ 580,000 $ 45,000 $ 3,040,894
Less Accumulated Depreciation for Buildings and Improvements $ 328,702 $ 15,881 $ 0 $ 344,583 Machinery and Equipment 253,799 4,362 0 258,161 Vehicles 890,056 68,886 44,533 914,409
Total Accumulated Depreciation $ 1,472,557 $ 89,129 $ 44,533 $ 1,517,153
Total Capital Assets, Being Depreciated, Net $ 1,033,337 $ 490,871 $ 467 $ 1,523,741
Governmental Activities Capital Assets, Net $ 1,525,116 $ 490,871 $ 467 $ 2,015,520
NOTE 7 – LONG-TERM DEBT
At December 31, 2018, notes and leases payable consisted of the following individual issues: Governmental Androscoggin Bank Activities
Fire Truck Capital Lease Five Principal and Interest Payments of $93,341 Per Year, with an Interest Rate of 4.2%, Secured by Vehicle With Original Cost of $425,000 and Accumulated Depreciation Of $0 at December 31, 2018, Due in Full in 2023 $ 425,000
Total Lease Payable $ 425,000
In accordance with 30-A MRSA, Section 5702, as amended, the amount of long-term debt that can be incurred by the Municipality is limited by state statute. Total outstanding long-term obligations during a year can be no greater than 7.5%, with certain exceptions, of the state valuation of taxable property as of the beginning of the fiscal year. As of December 31, 2018, the amount of outstanding long-term debt was equal to 0.24% of property valuation for the year then ended. 81 TOWN OF MINOT NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2018
NOTE 7 – LONG-TERM DEBT (CONTINUED)
Changes in Outstanding Debt
Transactions for the eleven months ended December 31, 2018 are summarized as follows: Due Balance Issues or Payments or Balance Within Governmental Activities February 1 Additions Expenditures January 31 One Year
General Obligation Bonds $ 45,381 $ 0 $ 45,381 $ 0 $ 0 Capital Leases 0 425,000 0 425,000 87,731 OPEB Liability 21,454 11,436 0 32,890 0 Compensated Absences 11,779 1,023 0 12,802 0 Total Governmental Activities $ 78,614 $ 437,459 $ 45,381 $ 470,692 $ 87,731
Annual Requirements to Retire Debt Obligations
The annual aggregate maturities for each debt type for the years subsequent to December 31, 2018 are as follows: Lease Payments Period Ending 12/31 Due
2019 $ 93,341 2020 93,341 2021 93,341 2022 93,341 2023 93,341 Total Payments $ 466,705 Less Amounts Representing Interest (41,705) Amounts Representing Principal $ 425,000
NOTE 8 – DEFINED CONTRIBUTION PENSION PLAN
Deferred Compensation Plan
The government offers its employees a deferred compensation plan (SIMPLE IRA) through American Funds, created in accordance with Internal Revenue Code Section 408a. The plan, available to all government employees, permits them to defer a portion of their salary until future years. Participation in the plan is optional. The Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) was established for all employees as of November 27, 2000. For each calendar year, the Employer will contribute a matching contribution to each eligible employee’s SIMPLE IRA equal to the employee’s salary reduction contributions up to a limit of 3% of the employee’s compensation for the calendar year. The employer will make no contributions to the SIMPLE IRAs other than salary reduction contributions and matching or nonelective contributions. All contributions made under this SIMPLE IRA plan are fully vested and nonforfeitable. Currently six employees participate in the SIMPLE IRA plan. 82 TOWN OF MINOT NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2018
NOTE 8 – DEFINED CONTRIBUTION PENSION PLAN (CONTINUED)
The Town may not require the employee to retain any portion of the contributions in his or her SIMPLE IRA or otherwise impose any withdrawal restrictions. The employer must permit each eligible employee to select the financial institution that will serve as the trustee, custodian, or issuer of the SIMPLE IRA to which the employer will make all contributions on behalf of the employee. Employer contributions to this plan were $5,608 for the eleven months ended December 31, 2018. NOTE 9 – INTERFUND ACTIVITY
Interfund balances at December 31, 2018 consisted of the following: Due To Non-Major Governmental Funds Special Revenue Funds $ 18,506 Capital Project Funds 15,094 Total $ 33,600
Due From General Fund $ 33,600 These balances resulted from the time lag between the dates that (1) interfund goods and services are provided or reimbursable expenditures occur, (2) transactions are recorded in the accounting system, and (3) payments between funds are made.
Interfund transfers for the eleven months ended December 31, 2018 consisted of the following:
Transfer To General Fund $ 38,321 Special Revenue Funds 2,850 Capital Project Funds 8,119 Total $ 49,290
Transfer From General Fund $ 10,969 Special Revenue Funds 38,321 Total $ 49,290
Transfers are used to (1) move revenues from the fund that statute or budget requires to collect them to the fund that statute or budget requires to expend them, and (2) use unrestricted revenues collected in the general fund to finance various programs accounted for in other funds in accordance with budgetary authorizations.
NOTE 10 – FUND BALANCE APPROPRIATIONS
At the 2018 annual Town meeting, the Townspeople voted to authorize the selectmen to utilize fund balance at their discretion to lower the 2018 tax rate. Accordingly, the Selectmen utilized $153,000 of fund balance in this fashion, which is reflected as the budgeted reduction in fund balance per Exhibit VII. 83 TOWN OF MINOT NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2018
NOTE 11 – GOVERNMENTAL FUND BALANCES
A positive amount of unassigned fund balance will never be reported in a governmental fund other than the general fund, because GASB Statement 54 prohibits reporting resources in another fund unless they are at least assigned to the purpose of that fund. However, funds other than the general fund could report a negative amount of unassigned fund balance should the total of nonspendable, restricted and committed fund balance exceeds the total net resources of the fund.
The Town of Minot has the responsibility for committing fund balance amounts and likewise would be required to modify or rescind those commitments.
When both restricted and unrestricted resources are available for use, it is the Town’s policy to use restricted resources first, then unrestricted resources as they are needed. When committed, assigned, and unassigned resources are available for use, it is the Town’s policy to use committed or assigned resources first, then unassigned resources as they are needed.
The General Fund unassigned fund balance total of $2,802,136 represents fund balance that has not been assigned to other funds and that has not been restricted, committed or assigned to specific purposes within the General Fund.
Fund balance per Exhibit III at year-end consisted of amounts which the Town of Minot intends to use for the following purposes:
Nonspendable and Assigned Permanent Funds Nonexpendable Expendable Total Roland and Noella Hemond $ 25,000 $ 107 $ 25,107 Herbert Shaw Fund 5,000 16,720 21,720 Riverside Cemetery 4,000 13,085 17,085 Minot Center Hill Expansion 7,200 3,896 11,096 Kurt Theriault Scholarship 11,000 2,787 13,787 Leonard Simion and Elsa Fortin Simion 10,000 224 10,224 Center Hill Cemetery 8,200 38 8,238 Arthur Harris Scholarship 5,000 637 5,637 Cemetery Trust Fund 2,250 1,499 3,749
Total $ 77,650 $ 38,993 $ 116,643
Restricted Special Revenue Funds Impact Fees – School $ 14,985 Impact Fees – Recreation 4,245 Community Day 1,769 General Assistance Donations 16,737
Total $ 37,736
84 TOWN OF MINOT NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2018
NOTE 11 – GOVERNMENTAL FUND BALANCES (CONTINUED)
Assigned Capital Project Funds Fire Station Additions $ 2,458 Highway Equipment 6,161 Recreation Trail Grants 2,299 Town Well 3,170 Cemetery Carryforward 257 Office Equipment 749
Total $ 15,094
Unassigned General Fund $ 2,802,136
NOTE 12 – COMMITMENTS AND CONTINGENCIES
The Town of Minot participates in numerous state and federal grant programs, which are governed by various rules and regulations of the grantor agencies. Costs charged to the respective grant programs are subject to audit and adjustment by the grantor agencies; therefore, to the extent that the Town has not complied with the rules and regulations governing the grants, refunds of any money received may be required and the collectability of any related receivable at December 31, 2018 may be impaired.
NOTE 13 – OVERLAPPING DEBT
The Town's proportionate share of Androscoggin County’s debt is not recorded in the financial statements of the Town of Minot. At December 31, 2018, there is no outstanding debt from Androscoggin County.
The Town's proportionate share of RSU 16’s debt is 19.15% or $446,845 of the RSU 16 overlapping debt of $2,333,397 at June 30, 2018 (the date of their last audit).
NOTE 14 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY
A. - Budgetary Accounting The Town of Minot utilizes a formal budgetary accounting system to control revenues and expenditures accounted for in the General Fund. This budget is established by the Board of Selectmen and must be approved at the Annual Town Meeting.
B. - Excess of Expenditures over Appropriations For the eleven months ended December 31, 2018, expenditures did not exceed appropriations in total. Additionally, Exhibit VII shows no significant overdrafts.
85 TOWN OF MINOT NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2018
NOTE 14 – STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY (CONTINUED)
C. - Deficit Balances Generally accepted accounting principles require disclosure of individual funds that have deficit balances at year-end.
As of December 31, 2018, no funds held a deficit balance, as indicated in Note 11.
NOTE 15 – JOINT VENTURES
Mid-Maine Waste Action Corporation The Town is a member of an interlocal solid waste agreement with 11 other participating municipalities. MMWAC, or the Mid-Maine Waste Action Corporation, is a quasi-governmental organization, created as a not-for-profit corporation by twelve area municipalities in 1986. The Town of Minot’s proportionate interest in the net position of MMWAC on June 30, 2018, the date of MMWAC’s most recent audited financial statements, was approximately 3.15% which amounted to $312,951. As this interest does not constitute an explicit measurable equity interest, however, it is not recorded as an asset by the Town. Complete financial statements may be obtained from MMWAC at 110 Goldthwaite Road, Auburn, ME 04211-1750 or calling 207-783-8805.
NOTE 16 – OPEB PLAN
The Town provides certain other postemployment benefits to its employees through the following plan:
I. Group Health Insurance Plan – Maine Municipal Employee Health Trust (MMEHT)
Plan Description Qualifying personnel of the Town participate in the MMEHT Group Health Plan. This plan is a single-employer OPEB plan not administered through a trust or similar arrangement. Accordingly, no assets are accumulated within the plan for the payment of future benefits.
Benefits Under the Health Plan, MMEHT provides healthcare and life insurance benefits for retirees and their dependents. Town employees over the age of 55 with at least 5 years of continuous service are allowed to participate in the plan. Retirees that are designated in a plan pay 100% of the single coverage premium and 100% of the family coverage premium. At January 1, 2018 there were eight active employees participating in this plan and no inactive employees, retirees or beneficiaries entitled to and/or receiving benefits.
OPEB Liabilities, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB The Town’s total Health Plan OPEB liability reported as of December 31, 2018 of $32,890 was measured as of January 1, 2018 and was determined by an actuarial valuation at that date. For the eleven months ended December 31, 2018 the Town recognized OPEB expense of $4,592 related to the Health Plan. At December 31, 2018 the Town reported deferred inflows of resources and deferred outflows of resources related to the Health Plan from the following sources: 86 TOWN OF MINOT NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2018
NOTE 16 – OPEB PLAN (CONTINUED)
Deferred Deferred Outflows of Inflows of Resources Resources Differences between Expected and Actual Experience $ 1,633 $ 0
Changes in Assumptions 5,211 0
Total $ 6,844 $ 0
Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in pension expense as follows:
For the Year Ended December 31, Amount 2019 $ 761 2020 761 2021 761 2022 761 2023 761 Thereafter 3,039 Total $ 6,844
The total OPEB liability in the January 1, 2018 actuarial valuation was determined using the following actuarial assumptions applied to all period included in the measurement:
Inflation 3.00% Salary Increases 2.75% Discount Rate 3.44% Healthcare Cost Trend Rates 8.27% for 2018, decreasing 0.28% per year Retirees’ Share of Benefit Costs 100% of projected premiums
For the Health Plan, the mortality rate is based on the RP2014 Total Dataset Mortality Tables for males and females. The discount rate of 3.44% used to measure the Health Plan OPEB liability was based upon high quality AA/Aa or higher bond yields in effect for 20 years, tax- exempt general obligation municipal bonds using the Bond Buyer 20-Bond GO Index.
The following presents the Town’s total OPEB liability related to the Health Plan calculated using the discount rate of 3.44%, as well as what the liability would be if it were calculated using a discount rate that is 1 percentage point lower (2.44%) or 1 percentage point higher (4.44%) than the current rate: 1% Decrease Current Discount 1% Increase (2.44%) Rate (3.44%) (4.44%) Total OPEB Liability $40,020 $32,890 $27,325
87 TOWN OF MINOT NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2018
NOTE 16 – OPEB PLAN (CONTINUED)
The following presents the Town’s total OPEB liability related to the Health Plan calculated using the healthcare cost trend rate of 8.27% decreasing 0.28% per year, as well as what the liability would be if it were calculated using a discount rate that is 1 percentage point lower (7.27% decreasing 0.28% per year) or 1 percentage point higher (9.27% decreasing 0.28% per year) than the current rate: Health Care Cost 1% Decrease Trend Rates 1% Increase Total OPEB Liability $26,817 $32,890 $41,065
NOTE 17 – PRIOR PERIOD ADJUSTMENT
During 2018, the Town implemented the provisions of GASB Statement No. 75 relating to Other Postemployment Benefits (“OPEB”). Accordingly, and in keeping with this pronouncement, beginning of period net position has been reduced by $21,454 to reflect the Town’s net OPEB liability as of January 31, 2018.
NOTE 18 – DATE OF MANAGEMENT REVIEW AND SUBSEQUENT EVENTS
Management has evaluated subsequent dates through December 2, 2019, the date these financial statements were available to be issued.
88 SCHEDULE I
TOWN OF MINOT REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF CHANGES IN NET OPEB LIABILITY AND RELATED RATIOS – HEALTH PLAN DECEMBER 31, 2018
12/31/18
Service Cost $ 2,911 Interest 921 Changes of Benefit Terms 0 Differences Between Expected and Actual Experience 1,815 Changes of Assumptions or Other Inputs 5,790 Benefit Payments (1) Net Changes 11,436
Total OPEB Liability - Beginning 21,454 Total OPEB Liability - Ending $ 32,890
Covered-Employee Payroll $ 283,819 Total OPEB Liability as a Percentage of Covered-Employee Payroll 11.6%
Amounts presented for each fiscal year were determined as of the prior January 1. The data above was determined by the actuarial valuation date which was twelve months year prior to the audit report date. Retroactive information is not required to be presented. A full 10-year schedule will be displayed as it becomes available.
The Notes to the Financial Statements are an Integral Part of This Statement.
89 2019 Year End Financials
FY2019 End of Year Expense Detail Report FY2019 Revenue Detail Report Year End Account Balance Report FY2019 Assets, Liabilities & Fund Balances
90 Minot-19 FY2019 EOY Expense Detail Report ALL Accounts Page 1 January to December
Account------Unexpended Date Jrnl Desc--- Budget Debits Credits Balance 2500 - AUDIT SERVICES 8,650.00 0.00 0.00 8,650.00 0001 - APPROPRIATED AMOUNT 8,650.00 0.00 0.00 8,650.00 0213 - CONTRACTED SERVICES 0.00 7,545.00 0.00 -7,545.00 Department.. 8,650.00 7,545.00 0.00 1,105.00
2550 - ASSESSING CONTRACT 25,500.00 0.00 0.00 25,500.00 0001 - APPROPRIATED AMOUNT 25,500.00 0.00 0.00 25,500.00 0213 - CONTRACTED SERVICES 0.00 23,500.00 -2,000.00 -25,500.00 Department.. 25,500.00 23,500.00 -2,000.00 0.00
3550 - EDA'S ELF RESERVE 0.00 0.00 0.00 0.00 0002 - CARRIED FORWARD 7,768.79 0.00 0.00 7,768.79 0012 - DONATIONS 0.00 0.00 2,385.29 2,385.29 0203 - FUEL & GAS 0.00 1,048.51 0.00 -1,048.51 0211 - MISC. EXP 0.00 1,999.53 0.00 -1,999.53 Department.. 7,768.79 3,048.04 2,385.29 7,106.04
4000 - AUBURN PUBLIC LIBRARY 22,000.00 0.00 0.00 22,000.00 0001 - APPROPRIATED AMOUNT 22,000.00 0.00 0.00 22,000.00 0213 - CONTRACTED SERVICES 0.00 22,000.00 0.00 -22,000.00 Department.. 22,000.00 22,000.00 0.00 0.00
4025 - TOWN WELL RESERVE ACCT 0.00 0.00 0.00 0.00 0002 - CARRIED FORWARD 3,170.03 0.00 0.00 3,170.03 0207 - DUES/SUBSCRIPTIONS 0.00 203.00 0.00 -203.00 0209 - POSTAGE 0.00 11.30 0.00 -11.30 0213 - CONTRACTED SERVICES 0.00 2,041.87 3,420.78 1,378.91 0401 - TESTING 0.00 120.00 0.00 -120.00 7010 - PAYROLL TAXES 0.00 61.20 0.00 -61.20 Department.. 3,170.03 2,437.37 3,420.78 4,153.44
4050 - SCHOOL BOOKS 2,000.00 0.00 0.00 2,000.00 0001 - APPROPRIATED AMOUNT 2,000.00 0.00 0.00 2,000.00 0011 - NON PUBLIC SCHOOLS 0.00 2,000.00 0.00 -2,000.00 Department.. 2,000.00 2,000.00 0.00 0.00
5000 - OFFICE SALARIES 345,355.00 0.00 0.00 345,355.00 1000 - TREASURER 42,559.00 43,727.16 923.08 -245.08 1001 - TOWN CLERK/TAX COLLE 32,321.00 33,736.96 246.62 -1,169.34 1002 - DEPUTY CLERK 29,666.00 30,534.69 34.56 -834.13 1003 - ADMINISTRATOR 57,500.00 58,846.21 0.00 -1,346.21 1004 - SELECTMEN 9,000.00 9,000.00 0.00 0.00 1005 - ASSESSORS 300.00 300.00 0.00 0.00 1006 - G.A. ADMIN 1,600.00 2,000.00 0.00 -400.00 1007 - CODE ENFORCEMENT 19,362.00 16,810.82 0.00 2,551.18 1008 - HEALTH OFFICER 500.00 500.00 0.00 0.00 1009 - PLANNING BOARD SEC 0.00 100.00 0.00 -100.00 1011 - ELECTION CLERKS 1,500.00 1,380.50 558.25 677.75 1012 - MODERATOR 100.00 100.00 0.00 0.00 1013 - EMA 700.00 700.00 0.00 0.00 1014 - FIRE CHIEF 1,500.00 1,500.00 0.00 0.00 7010 - PAYROLL TAXES 15,041.00 14,974.71 7.65 73.94 91 Minot-19 Page 2
Account------Unexpended Date Jrnl Desc--- Budget Debits Credits Balance 5000 - OFFICE SALARIES CONT'D 7020 - HEALTH INSURANCE 117,285.00 108,374.34 6,407.35 15,318.01 7021 - VISION INSURANCE 0.00 853.80 852.39 -1.41 7025 - DENTAL INSURANCE 5,011.00 5,939.37 1,088.28 159.91 7030 - SIMPLE IRA 10,410.00 7,094.09 0.00 3,315.91 7035 - AFLAC 0.00 2,376.24 2,261.08 -115.16 7040 - UNEMPLOYMENT 1,000.00 484.52 0.00 515.48 Department.. 345,355.00 339,333.41 12,379.26 18,400.85
5100 - TOWN OFFICE RESERVE 0.00 0.00 0.00 0.00 0002 - CARRIED FORWARD 263.65 0.00 0.00 263.65 0213 - CONTRACTED SERVICES 0.00 0.00 0.00 0.00 0405 - TRUCKS & EQUIPMENT 0.00 225.00 0.00 -225.00 Department.. 263.65 225.00 0.00 38.65
5200 - TOWN INSURANCES 41,743.00 0.00 0.00 41,743.00 0103 - PROPERTY & CASUALTY 29,500.00 25,892.00 1,632.00 5,240.00 0106 - WORKERS COMPENSATION 12,243.00 12,394.00 798.00 647.00 0301 - FIRE FIGHTERS 0.00 510.00 0.00 -510.00 0303 - VOLUNTEER 0.00 100.00 0.00 -100.00 Department.. 41,743.00 38,896.00 2,430.00 5,277.00
5300 - TOWN OFFICE MAINT/SUPP 50,500.00 0.00 0.00 50,500.00 0199 - INTERNET 1,000.00 872.33 0.00 127.67 0200 - TELEPHONE 4,000.00 3,185.76 0.00 814.24 0201 - ELECTRICITY 1,800.00 1,983.90 0.00 -183.90 0203 - FUEL & GAS 4,000.00 2,494.51 0.00 1,505.49 0204 - REPAIRS 2,000.00 1,565.26 293.64 728.38 0205 - SUPPLIES 4,200.00 5,718.70 116.79 -1,401.91 0206 - JANITORIAL 3,500.00 3,330.00 0.00 170.00 0207 - DUES/SUBSCRIPTIONS 1,000.00 932.05 0.00 67.95 0208 - STAFF TRAINING 2,500.00 2,641.02 0.00 -141.02 0209 - POSTAGE 3,000.00 3,581.42 708.10 126.68 0211 - MISC. EXP 0.00 347.34 52.80 -294.54 0212 - INSPECTIONS 1,000.00 812.25 0.00 187.75 0213 - CONTRACTED SERVICES 10,000.00 14,445.38 747.34 -3,698.04 0217 - ADVERTISING 0.00 0.00 0.00 0.00 0219 - COMPUTER SERVICE 12,500.00 10,607.75 7.50 1,899.75 Department.. 50,500.00 52,517.67 1,926.17 -91.50
5325 - TOWN OFFICE PAVING 0.00 0.00 0.00 0.00 0213 - CONTRACTED SERVICES 0.00 0.00 0.00 0.00 Department.. 0.00 0.00 0.00 0.00
5350 - ELECTION/TOWN MEETING 1,845.00 0.00 0.00 1,845.00 0001 - APPROPRIATED AMOUNT 1,845.00 0.00 0.00 1,845.00 0213 - CONTRACTED SERVICES 0.00 2,273.00 0.00 -2,273.00 Department.. 1,845.00 2,273.00 0.00 -428.00
5400 - CEMETERY MAINT. RESERVE 5,000.00 0.00 0.00 5,000.00 0001 - APPROPRIATED AMOUNT 5,000.00 0.00 0.00 5,000.00 0002 - CARRIED FORWARD 257.08 0.00 0.00 257.08 92 Minot-19 Page 3
Account------Unexpended Date Jrnl Desc--- Budget Debits Credits Balance 5400 - CEMETERY MAINT. RESERVE CONT'D 0203 - FUEL & GAS 0.00 681.04 0.00 -681.04 0205 - SUPPLIES 0.00 360.84 0.00 -360.84 0213 - CONTRACTED SERVICES 0.00 3,100.00 0.00 -3,100.00 0501 - DEED TRANSFERS 0.00 21.00 0.00 -21.00 7046 - PLOT SALES 0.00 0.00 2,700.00 2,700.00 Department.. 5,257.08 4,162.88 2,700.00 3,794.20
5600 - ONLINE ASSESSING 0.00 0.00 0.00 0.00 0213 - CONTRACTED SERVICES 0.00 0.00 0.00 0.00 Department.. 0.00 0.00 0.00 0.00
5650 - RECREATION DEPT RESERVE 2,500.00 0.00 0.00 2,500.00 0001 - APPROPRIATED AMOUNT 2,500.00 0.00 0.00 2,500.00 0002 - CARRIED FORWARD 2,165.19 0.00 0.00 2,165.19 0213 - CONTRACTED SERVICES 0.00 4,985.86 350.00 -4,635.86 Department.. 4,665.19 4,985.86 350.00 29.33
6200 - COMMON RDS 216,600.00 0.00 0.00 216,600.00 0204 - REPAIRS 0.00 38.93 0.00 -38.93 0205 - SUPPLIES 4,000.00 5,226.17 0.00 -1,226.17 0208 - STAFF TRAINING 1,000.00 0.00 0.00 1,000.00 0213 - CONTRACTED SERVICES 20,800.00 19,012.18 0.00 1,787.82 0300 - LABOR 115,000.00 118,217.00 0.00 -3,217.00 0404 - MATERIALS 39,000.00 47,669.46 11,217.05 2,547.59 0405 - TRUCKS & EQUIPMENT 28,000.00 20,454.43 0.00 7,545.57 7010 - PAYROLL TAXES 8,800.00 8,998.70 0.00 -198.70 Department.. 216,600.00 219,616.87 11,217.05 8,200.18
6300 - PAVINGS RDS 321,080.00 0.00 0.00 321,080.00 0213 - CONTRACTED SERVICES 318,080.00 267,057.46 0.00 51,022.54 0404 - MATERIALS 3,000.00 2,103.75 0.00 896.25 Department.. 321,080.00 269,161.21 0.00 51,918.79
6400 - WINTER RDS 244,720.00 0.00 0.00 244,720.00 0204 - REPAIRS 0.00 661.41 0.00 -661.41 0205 - SUPPLIES 8,000.00 9,905.37 0.00 -1,905.37 0213 - CONTRACTED SERVICES 60,000.00 61,251.00 0.00 -1,251.00 0300 - LABOR 80,000.00 105,554.85 0.00 -25,554.85 0404 - MATERIALS 3,500.00 5,712.97 0.00 -2,212.97 0406 - SALT 53,100.00 112,443.64 931.20 -58,412.44 0407 - SAND 34,000.00 32,400.00 0.00 1,600.00 7010 - PAYROLL TAXES 6,120.00 8,051.31 0.00 -1,931.31 Department.. 244,720.00 335,980.55 931.20 -90,329.35
6500 - HIGHWAY EQUIP REPAIR 67,000.00 0.00 0.00 67,000.00 0203 - FUEL & GAS 29,000.00 24,090.61 1,013.15 5,922.54 0204 - REPAIRS 26,000.00 23,459.94 0.00 2,540.06 0205 - SUPPLIES 8,000.00 7,982.09 0.00 17.91 0213 - CONTRACTED SERVICES 4,000.00 3,312.05 0.00 687.95 Department.. 67,000.00 58,844.69 1,013.15 9,168.46
6600 - HIGHWAY CAP EQUIP RES 11,630.00 0.00 0.00 11,630.00 93 Minot-19 Page 4
Account------Unexpended Date Jrnl Desc--- Budget Debits Credits Balance 6600 - HIGHWAY CAP EQUIP RES CONT'D 0002 - CARRIED FORWARD 6,160.55 0.00 0.00 6,160.55 0404 - MATERIALS 0.00 0.00 472.52 472.52 Department.. 6,160.55 0.00 472.52 6,633.07
6650 - HIGHWAY REPEATER 17,000.00 0.00 0.00 17,000.00 0001 - APPROPRIATED AMOUNT 17,000.00 0.00 0.00 17,000.00 0205 - SUPPLIES 0.00 1,529.94 0.00 -1,529.94 0213 - CONTRACTED SERVICES 0.00 15,352.98 0.00 -15,352.98 Department.. 17,000.00 16,882.92 0.00 117.08
6700 - TOWN GARAGE 11,900.00 0.00 0.00 11,900.00 0200 - TELEPHONE 1,500.00 1,270.18 0.00 229.82 0201 - ELECTRICITY 2,500.00 2,349.90 1,327.14 1,477.24 0203 - FUEL & GAS 3,000.00 5,303.72 865.51 -1,438.21 0204 - REPAIRS 2,400.00 1,213.58 0.00 1,186.42 0205 - SUPPLIES 2,000.00 1,846.21 0.00 153.79 0206 - JANITORIAL 500.00 510.00 0.00 -10.00 0212 - INSPECTIONS 0.00 274.50 0.00 -274.50 0213 - CONTRACTED SERVICES 0.00 0.00 0.00 0.00 Department.. 11,900.00 12,768.09 2,192.65 1,324.56
7000 - SOLID WASTE 54,325.00 0.00 0.00 54,325.00 0001 - APPROPRIATED AMOUNT 54,325.00 0.00 0.00 54,325.00 0205 - SUPPLIES 0.00 652.62 0.00 -652.62 0213 - CONTRACTED SERVICES 0.00 50,321.69 0.00 -50,321.69 Department.. 54,325.00 50,974.31 0.00 3,350.69
7100 - COMMUNITY DAY RESERVE 732.00 0.00 0.00 732.00 0001 - APPROPRIATED AMOUNT 732.00 0.00 0.00 732.00 0002 - CARRIED FORWARD 1,768.96 0.00 0.00 1,768.96 0012 - DONATIONS 0.00 0.00 593.00 593.00 0204 - REPAIRS 0.00 18.12 0.00 -18.12 0205 - SUPPLIES 0.00 384.25 0.00 -384.25 0211 - MISC. EXP 0.00 35.93 410.50 374.57 0213 - CONTRACTED SERVICES 0.00 2,165.64 0.00 -2,165.64 0217 - ADVERTISING 0.00 55.18 0.00 -55.18 7045 - MINOT COMMUNITY DAY RESERVE 0.00 0.00 10.00 10.00 Department.. 2,500.96 2,659.12 1,013.50 855.34
7200 - GENERAL ASSISTANCE 2,000.00 0.00 0.00 2,000.00 0001 - APPROPRIATED AMOUNT 2,000.00 0.00 0.00 2,000.00 0203 - FUEL & GAS 0.00 558.40 0.00 -558.40 0211 - MISC. EXP 0.00 0.00 984.48 984.48 0213 - CONTRACTED SERVICES 0.00 848.00 0.00 -848.00 Department.. 2,000.00 1,406.40 984.48 1,578.08
7300 - CONSERVATION COMMITTEE 100.00 0.00 0.00 100.00 0001 - APPROPRIATED AMOUNT 100.00 0.00 0.00 100.00 Department.. 100.00 0.00 0.00 100.00
7400 - STREET LIGHTS 3,400.00 0.00 0.00 3,400.00 0001 - APPROPRIATED AMOUNT 3,400.00 0.00 0.00 3,400.00 94 Minot-19 Page 5
Account------Unexpended Date Jrnl Desc--- Budget Debits Credits Balance 7400 - STREET LIGHTS CONT'D 0201 - ELECTRICITY 0.00 3,152.29 0.00 -3,152.29 Department.. 3,400.00 3,152.29 0.00 247.71
7700 - LEGAL FEES 3,000.00 0.00 0.00 3,000.00 0001 - APPROPRIATED AMOUNT 3,000.00 0.00 0.00 3,000.00 0213 - CONTRACTED SERVICES 0.00 4,778.00 0.00 -4,778.00 Department.. 3,000.00 4,778.00 0.00 -1,778.00
7810 - MMA DUES 3,300.00 0.00 0.00 3,300.00 0001 - APPROPRIATED AMOUNT 3,253.00 0.00 0.00 3,253.00 0213 - CONTRACTED SERVICES 0.00 3,253.00 0.00 -3,253.00 Department.. 3,253.00 3,253.00 0.00 0.00
7820 - AVCOG DUES 3,377.00 0.00 0.00 3,377.00 0001 - APPROPRIATED AMOUNT 3,377.00 0.00 0.00 3,377.00 0213 - CONTRACTED SERVICES 0.00 3,376.26 0.00 -3,376.26 Department.. 3,377.00 3,376.26 0.00 0.74
7900 - COUNTY TAX 245,926.00 0.00 0.00 245,926.00 0001 - APPROPRIATED AMOUNT 245,926.00 0.00 0.00 245,926.00 0213 - CONTRACTED SERVICES 0.00 245,925.62 0.00 -245,925.62 Department.. 245,926.00 245,925.62 0.00 0.38
7950 - OVERLAY 0.00 0.00 0.00 0.00 0001 - APPROPRIATED AMOUNT 43,529.93 0.00 0.00 43,529.93 0900 - ABATEMENTS 0.00 819.19 0.00 -819.19 Department.. 43,529.93 819.19 0.00 42,710.74
8000 - INTERDEPARTMENT 11,300.00 0.00 0.00 11,300.00 0204 - REPAIRS 0.00 44.52 655.00 610.48 0205 - SUPPLIES 500.00 468.92 0.00 31.08 0207 - DUES/SUBSCRIPTIONS 0.00 0.00 0.00 0.00 0209 - POSTAGE 0.00 1,144.27 86.95 -1,057.32 0210 - MILEAGE/EXPENSE REIM 2,500.00 3,384.18 23.67 -860.51 0211 - MISC. EXP 0.00 0.00 0.00 0.00 0213 - CONTRACTED SERVICES 4,500.00 4,810.56 0.00 -310.56 0217 - ADVERTISING 1,000.00 1,287.58 0.00 -287.58 0500 - PLANNING BOARD 300.00 381.95 0.00 -81.95 0501 - DEED TRANSFERS 500.00 719.00 0.00 -219.00 0502 - LIENS 2,000.00 1,743.00 0.00 257.00 Department.. 11,300.00 13,983.98 765.62 -1,918.36
8100 - MAPPING 1,500.00 0.00 0.00 1,500.00 0001 - APPROPRIATED AMOUNT 1,500.00 0.00 0.00 1,500.00 0213 - CONTRACTED SERVICES 0.00 3,500.00 2,000.00 -1,500.00 Department.. 1,500.00 3,500.00 2,000.00 0.00
8210 - HUMANE SOCIETY(ANNUAL) 3,598.00 0.00 0.00 3,598.00 0001 - APPROPRIATED AMOUNT 3,598.00 0.00 0.00 3,598.00 0213 - CONTRACTED SERVICES 0.00 3,597.66 0.00 -3,597.66 Department.. 3,598.00 3,597.66 0.00 0.34
8220 - ANIMAL CONTROL OFFICER 3,450.00 0.00 0.00 3,450.00 0210 - MILEAGE/EXPENSE REIM 200.00 665.26 0.00 -465.26
95 Minot-19 Page 6
Account------Unexpended Date Jrnl Desc--- Budget Debits Credits Balance 8220 - ANIMAL CONTROL OFFICER CONT'D 0300 - LABOR 3,000.00 3,000.00 0.00 0.00 7010 - PAYROLL TAXES 250.00 229.51 0.00 20.49 Department.. 3,450.00 3,894.77 0.00 -444.77
8600 - EDUCATION 0.00 0.00 0.00 0.00 0213 - CONTRACTED SERVICES 2,016,897.60 2,016,897.60 0.00 0.00 Department.. 2,016,897.60 2,016,897.60 0.00 0.00
9000 - MINOT FIRE DEPT 97,135.00 0.00 0.00 97,135.00 0199 - INTERNET 0.00 105.86 0.00 -105.86 0200 - TELEPHONE 2,500.00 1,227.58 0.00 1,272.42 0201 - ELECTRICITY 2,000.00 3,537.88 0.00 -1,537.88 0203 - FUEL & GAS 8,000.00 6,270.54 0.00 1,729.46 0204 - REPAIRS 7,500.00 3,913.52 0.00 3,586.48 0205 - SUPPLIES 5,000.00 4,597.42 35.32 437.90 0206 - JANITORIAL 450.00 104.66 0.00 345.34 0207 - DUES/SUBSCRIPTIONS 250.00 375.00 0.00 -125.00 0208 - STAFF TRAINING 2,500.00 524.95 0.00 1,975.05 0209 - POSTAGE 25.00 0.00 0.00 25.00 0210 - MILEAGE/EXPENSE REIM 500.00 0.00 0.00 500.00 0211 - MISC. EXP 1,500.00 687.81 0.00 812.19 0212 - INSPECTIONS 260.00 852.75 0.00 -592.75 0213 - CONTRACTED SERVICES 13,500.00 12,945.38 15.00 569.62 0215 - OFFICE EQUIPMENT/COM 200.00 0.00 0.00 200.00 0217 - ADVERTISING 0.00 46.70 0.00 -46.70 0218 - SOFTWARE LICENSING 850.00 1,684.00 0.00 -834.00 0219 - COMPUTER SERVICE 500.00 529.33 0.00 -29.33 0220 - FIRE/RESCUE DONATION 0.00 0.00 60.00 60.00 0221 - RESCUE SUPPLIES 2,000.00 1,187.10 0.00 812.90 0222 - RESCUE TRAINING 2,500.00 1,495.00 0.00 1,005.00 0223 - SAFETY EQUIPMENT 5,000.00 1,529.71 0.00 3,470.29 0224 - SAFETY REQUIREMENTS 6,000.00 3,360.12 0.00 2,639.88 0301 - FIRE FIGHTERS 15,000.00 13,535.83 0.00 1,464.17 0302 - PER DIEMS 18,500.00 12,853.90 0.00 5,646.10 0405 - TRUCKS & EQUIPMENT 0.00 225.00 0.00 -225.00 7010 - PAYROLL TAXES 2,600.00 2,018.92 0.00 581.08 Department.. 97,135.00 73,608.96 110.32 23,636.36
9106 - EMERGENCY MGT AGENCY 0.00 0.00 0.00 0.00 0300 - LABOR 0.00 350.00 350.00 0.00 7010 - PAYROLL TAXES 0.00 15.30 15.30 0.00 Department.. 0.00 365.30 365.30 0.00
9300 - GRANT MONEY 0.00 0.00 0.00 0.00 0251 - 2017 HS GRANT PROGRAM 0.00 0.00 8,439.67 8,439.67 0253 - 2019 MMA SG 0.00 2,213.74 976.46 -1,237.28 Department.. 0.00 2,213.74 9,416.13 7,202.39
9900 - HOUSEHOLD HAZARDOUS WAS 850.00 0.00 0.00 850.00 0001 - APPROPRIATED AMOUNT 850.00 0.00 0.00 850.00 96 Minot-19 Page 7
Account------Unexpended Date Jrnl Desc--- Budget Debits Credits Balance 9900 - HOUSEHOLD HAZARDOUS WAS CONT'D 0213 - CONTRACTED SERVICES 0.00 755.00 0.00 -755.00 Department.. 850.00 755.00 0.00 95.00
9950 - SELECTMEN'S APPROVAL FB 0.00 0.00 0.00 0.00 0001 - APPROPRIATED AMOUNT 112,500.00 0.00 0.00 112,500.00 0213 - CONTRACTED SERVICES 0.00 12,500.00 0.00 -12,500.00 0214 - PRINCIPAL PAYMENTS 0.00 105,985.00 0.00 -105,985.00 Department.. 112,500.00 118,485.00 0.00 -5,985.00
Final Totals 4,011,820.78 3,969,824.76 54,073.42 96,069.44
97 Minot-19 Revenue Detail Report 01/27/2020 3:21 PM ALL Accounts Page 1 January to December
Account------Current Uncollected Date Jrnl Desc--- Budget Debits Credits Balance 1000 - TOWN OF MINOT 919,158.00 0.00 0.00 919,158.00 0025 - SUPPLEMENTAL TAXES 0.00 0.00 629.00 -629.00 0100 - RE TAXES COMMITTED 2,860,680.36 2,863,744.37 5,724,424.73 0.00 0110 - P P TAXES COMMITTED 16,048.42 0.00 16,048.51 -0.09 0300 - STATE ME REV SHARING 135,236.00 0.00 149,247.03 -14,011.03 1000 - INTEREST/SWEEP 0.00 471.16 12,472.84 -12,001.68 1005 - INTEREST/TAXES 0.00 38.49 8,338.67 -8,300.18 1014 - LIEN COSTS 0.00 0.00 3,930.62 -3,930.62 1200 - BETE REIMBURSEMENT 7,231.17 0.00 16.00 7,215.17 1230 - BOAT EXCISE 0.00 31.00 5,216.00 -5,185.00 1240 - VEHICLE EXCISE 650,000.00 2,969.51 688,778.37 -35,808.86 1260 - SNOWMOBLIE REFUND 0.00 1,476.26 1,476.26 0.00 1270 - VETERANS REIMBURSEMENT 0.00 0.00 1,707.00 -1,707.00 1280 - TREE GROWTH REIMBURSEMENT 0.00 0.00 20,557.38 -20,557.38 1287 - HOMESTEAD 123,838.02 0.00 129,924.00 -6,085.98 1288 - LRAP RURAL ROADS 63,176.00 0.00 64,724.00 -1,548.00 1300 - CODE ENFORCEMENT FEES 0.00 15.00 13,505.81 -13,490.81 1395 - UNIVERSAL WASTE FEES 0.00 0.00 25.00 -25.00 1590 - ANIMAL CONTROL/LOCAL FEE 0.00 0.00 275.00 -275.00 1595 - ANIMAL CONTROL/STATE 0.00 16.00 704.00 -688.00 1600 - AGENT FEE 0.00 105.20 15,566.35 -15,461.15 1650 - RETURNED CHECK FEE 0.00 0.00 60.00 -60.00 1900 - PLANNING BOARD 0.00 0.00 125.00 -125.00 1955 - BURNING PERMITS FROM STATE 0.00 0.00 122.00 -122.00 1995 - MMWAC 0.00 4.00 1,222.00 -1,218.00 2000 - MISCELLANEOUS INCOME 21,556.56 0.00 202.00 21,354.56 2050 - SALE OF ASSETS 0.00 0.00 6,000.00 -6,000.00 2100 - USE OF CARRY FORWARDS 21,554.25 0.00 0.00 21,554.25 2200 - USE OF FUND BALANCE 112,500.00 0.00 0.00 112,500.00 Department.. 4,011,820.78 2,868,870.99 6,865,297.57 15,394.20
Final Totals 4,011,820.78 2,868,870.99 6,865,297.57 15,394.20
98 Town of Minot 2019 Year End Report Account Title DDA Account Beginning Balance Ending Balance Actual Interest Paid Arthur Harris Scholarship 45444932 $5,636.91 $5,405.14 $129.53 Ceme Trust- Elizabeth Stover 45445476 $221.86 $223.19 $1.33 Cemetery Trust- Amos Harris 45445687 $158.72 $159.67 $0.95 Cemetery Trust- Bearce 45445265 $252.23 $253.75 $1.52 Cemetery Trust- Mary Brown 45445417 $225.93 $227.30 $1.37 Cemetery Trust- Miriam Pottle 45445564 $56.00 $56.36 $0.36 Center Hill Cemetery 45446284 $8,237.98 $9,871.16 $102.66 Center Hill Expansion 45446612 $11,096.25 $12,328.71 $285.39 Center Minot Hill Interest 45803739 $0.00 $42.39 $0.10 Ctrust- Jasper Cemetery 45446073 $215.53 $216.82 $1.29
99 Ctrust- John Goodwin 45446014 $132.53 $133.33 $0.80 Ctrust- Minot Ctrust 45446196 $605.90 $609.55 $3.65 CTrust- Moses & William Hodge 45445628 $492.89 $495.86 $2.97 Ctrust- Susie Campbell 45446137 $1,387.34 $1,395.68 $8.34 Herbert Shaw Fund 45444844 $21,720.37 $22,014.38 $294.01 Impact- Public Safety 45446460 $0.42 $0.42 $0.00 Impact- Recreation 45446524 $4,244.86 $4,270.40 $25.54 Impact- Schools 45446401 $14,985.18 $1,121.13 $42.17 Investment Account 45447666 $0.00 $0.00 $0.00 Investment Account Sweep 45447690 $87,285.37 $88,524.17 $1,144.89 Kurt Theriault Mem Scholarship 45445089 $13,786.54 $13,649.89 $163.35 Lease Escrow 45744038 $425,000.00 $0.00 $0.00 Lease Escrow Sweep 45744062 $0.00 $0.00 $0.00 Leonard Simeon Scholarship 45444991 $10,223.70 $10,373.96 $150.26 Parent Account 45444510 $0.00 $0.00 $0.00 Parent Sweep 45446671 $2,726,502.93 $2,843,041.40 $10,762.89 Riverside Cemetery 45446348 $17,085.38 $10,961.90 $129.52 Roland & Noella Hemond 45445177 $25,107.29 $25,385.43 $278.14 Summary $3,374,662.11 $3,050,761.99 $13,531.03 Minot-19 FY2019 Assets, Liabilities, and Fund Balances Fund(s): ALL January to December Page 1
Beg Bal - C U R R M O N T H ------B A L A N C E ------Account Net Debits Credits Net Debits Credits
1 - GENERAL FUND 0.00 22,536,656.59 22,536,656.59 0.00 3,537,962.14 3,537,962.14 Assets 3,017,005.86 10,204,651.97 10,180,816.53 3,040,841.30 3,043,514.91 2,673.61 0004-00 UNKNOWN 0.00 0.00 0.00 0.00 0.00 0.00 0010-00 GENERAL FUND CASH 2,612,547.49 4,420,978.12 4,287,290.20 2,746,235.41 2,746,235.41 0.00 0011-00 INVESTMENT FUNDS CD 87,285.37 1,242.43 3.63 88,524.17 88,524.17 0.00 0015-00 PETTY CASH 700.00 0.00 0.00 700.00 700.00 0.00 0018-00 NSF CHECKS 0.00 531.47 531.47 0.00 0.00 0.00 0020-00 PREPAID TAXES 0.00 0.00 0.00 0.00 0.00 0.00 0025-00 SUPPLEMENTAL TAXES 0.00 0.00 0.00 0.00 0.00 0.00 0026-00 ABATEMENTS 0.00 0.00 0.00 0.00 0.00 0.00 0027-00 OVERPAYMENTS 0.00 16.80 16.80 0.00 0.00 0.00 0070-00 IMPACT FEE SCHOOL CD 14,985.18 136.48 14,000.53 1,121.13 1,121.13 0.00
100 0072-00 IMPACT FEE PUBLIC SAFETY 0.42 0.00 0.00 0.42 0.42 0.00 0074-00 IMPACT FEE RECREATION CD 4,244.86 27.57 2.03 4,270.40 4,270.40 0.00 0076-00 BRIGHTON HILL ACRES CD 0.00 0.00 0.00 0.00 0.00 0.00 0095-00 TEMP 0.00 0.00 0.00 0.00 0.00 0.00 0101-10 2010 TAXES 0.00 0.00 0.00 0.00 0.00 0.00 0101-11 2011 TAXES 0.00 0.00 0.00 0.00 0.00 0.00 0101-12 2012 TAXES 0.00 0.00 0.00 0.00 0.00 0.00 0101-13 2013 TAXES 0.00 0.00 0.00 0.00 0.00 0.00 0101-14 2014 TAXES 0.00 0.00 0.00 0.00 0.00 0.00 0101-15 2015 TAXES 0.00 0.00 0.00 0.00 0.00 0.00 0101-16 2016 TAXES 0.00 0.00 0.00 0.00 0.00 0.00 0101-17 2017 TAXES 0.00 0.00 0.00 0.00 0.00 0.00 0101-18 2018 TAXES 235,465.00 629.00 236,094.00 0.00 0.00 0.00 0101-19 2019 TAXES -3,767.73 5,723,562.89 5,537,815.51 181,979.65 181,979.65 0.00 0101-20 2020 TAXES 0.00 1,379.46 4,053.07 -2,673.61 0.00 2,673.61 0105-10 2010 LIENS 0.00 0.00 0.00 0.00 0.00 0.00 0105-11 2011 LIENS 0.00 0.00 0.00 0.00 0.00 0.00 0105-12 2012 LIENS 0.00 0.00 0.00 0.00 0.00 0.00 0105-13 2013 LIENS 0.00 0.00 0.00 0.00 0.00 0.00 0105-14 2014 LIENS 0.00 0.00 0.00 0.00 0.00 0.00 0105-15 2015 LIENS 0.00 0.00 0.00 0.00 0.00 0.00 Minot-19 Page 2
Beg Bal - C U R R M O N T H ------B A L A N C E ------Account Net Debits Credits Net Debits Credits 1 - GENERAL FUND CONT'D 0105-16 2016 LIENS 10,913.33 0.00 10,913.33 0.00 0.00 0.00 0105-17 2017 LIENS 36,272.42 0.00 36,272.42 0.00 0.00 0.00 0105-18 2018 LIENS 0.00 40,051.69 19,439.29 20,612.40 20,612.40 0.00 0105-19 2019 LIENS 0.00 0.00 0.00 0.00 0.00 0.00 0105-20 2020 LIENS 0.00 0.00 0.00 0.00 0.00 0.00 0106-12 2012 PP TAXES 0.00 0.00 0.00 0.00 0.00 0.00 0106-13 2013 PP TAXES 0.00 0.00 0.00 0.00 0.00 0.00 0106-14 2014 PP TAXES 0.00 0.00 0.00 0.00 0.00 0.00 0106-15 2015 PP TAXES 0.00 0.00 0.00 0.00 0.00 0.00 0106-16 2016 PP TAXES 78.54 0.00 78.54 0.00 0.00 0.00 0106-17 2017 PP TAX 78.54 0.00 78.54 0.00 0.00 0.00 0106-18 2018 PP TAX 80.83 0.00 80.83 0.00 0.00 0.00 0106-19 2019 PP TAX 0.00 16,096.06 16,024.73 71.33 71.33 0.00 101 0106-20 2020 PP TAXES 0.00 0.00 0.00 0.00 0.00 0.00 0135-00 ACCOUNTS RECEIVABLE 18,121.61 0.00 18,121.61 0.00 0.00 0.00
Liabilities 162,040.31 369,705.85 311,937.65 104,272.11 479,053.03 583,325.14 0200-00 TAX AQUIRED PROPERTY 0.00 0.00 0.00 0.00 0.00 0.00 0200-10 TAX AQUIRED PROP 2010 0.00 0.00 0.00 0.00 0.00 0.00 0200-11 TAX AQUIRED PROP 2011 0.00 0.00 0.00 0.00 0.00 0.00 0200-12 TAX AQUIRED PROP 2012 0.00 0.00 0.00 0.00 0.00 0.00 0200-13 TAX AQUIRED PROP 2013 0.00 0.00 0.00 0.00 0.00 0.00 0200-14 TAX AQUIRED PROP 2014 0.00 0.00 0.00 0.00 0.00 0.00 0200-15 TAX AQUIRED PROP 2015 0.00 0.00 0.00 0.00 0.00 0.00 0200-16 TAX AQUIRED PROP 2016 0.00 6,253.77 6,253.77 0.00 0.00 0.00 0200-17 TAX AQUIRED PROP 2017 0.00 12,272.09 7,300.75 -4,971.34 4,971.34 0.00 0200-18 TAX AQUIRED PROP 2018 0.00 16,301.14 11,184.54 -5,116.60 5,116.60 0.00 0200-19 TAX AQUIRED PROP 2019 0.00 19,920.47 14,803.87 -5,116.60 5,116.60 0.00 0200-20 TAX AQUIRED PROP 2020 0.00 0.00 0.00 0.00 0.00 0.00 0206-00 GARNISHMENT OF WAGES 0.00 0.00 0.00 0.00 0.00 0.00 0207-00 EMPLOYEE IRA 0.00 0.00 0.00 0.00 0.00 0.00 0209-00 LONG TERM DEBT -463,848.49 0.00 0.00 -463,848.49 463,848.49 0.00 0210-00 FED W/H 0.00 0.00 0.00 0.00 0.00 0.00 Minot-19 Page 3
Beg Bal - C U R R M O N T H ------B A L A N C E ------Account Net Debits Credits Net Debits Credits 1 - GENERAL FUND CONT'D 0211-00 FICA 0.00 0.00 0.00 0.00 0.00 0.00 0212-00 MED FICA W/H 0.00 0.00 0.00 0.00 0.00 0.00 0214-00 MAINE STATE W/H 0.00 0.00 0.00 0.00 0.00 0.00 0215-00 HEALTH INS. 0.00 0.00 0.00 0.00 0.00 0.00 0216-00 ACCRUED PAYROLL 21,797.20 21,797.20 0.00 0.00 0.00 0.00 0217-00 ACCOUNTS PAYABLE 20,720.13 35,487.04 14,766.91 0.00 0.00 0.00 0218-00 DENTAL INSURANCE 0.00 0.00 0.00 0.00 0.00 0.00 0219-00 ARTHUR HARRIS DONATIONS 0.00 0.00 0.00 0.00 0.00 0.00 0220-00 BONDS PAYABLE 0.00 0.00 0.00 0.00 0.00 0.00 0221-00 HIGHWAY ESCROW PAYABLE 0.00 0.00 0.00 0.00 0.00 0.00 0222-00 MAINE SOURCE SUBDIVISION 0.00 0.00 0.00 0.00 0.00 0.00 0224-00 BLUE SKY TOWER II ESCROW 0.00 0.00 0.00 0.00 0.00 0.00 0225-00 MACFARLAND/PLEASANT DR ES 0.00 0.00 0.00 0.00 0.00 0.00 102 0226-00 BRIGHTON HILL ACRES-RD ES 0.00 0.00 0.00 0.00 0.00 0.00 0227-00 HIGHWAY VEHICLE PURCHASE 0.00 0.00 0.00 0.00 0.00 0.00 0228-00 PHB: FIRE DEPT LOAN 0.00 0.00 0.00 0.00 0.00 0.00 0229-00 FIRE DEPT ADDITION /ANDRO 0.00 0.00 0.00 0.00 0.00 0.00 0230-00 ANDROSCOGGIN/FIRE TRUCK 425,000.00 5,985.00 5,985.00 425,000.00 0.00 425,000.00 0232-00 BANKNORTH PLOW TRUCK LOAN 26,046.00 0.00 0.00 26,046.00 0.00 26,046.00 0235-00 TD BANK YUKON RESCUE 2011 0.00 0.00 0.00 0.00 0.00 0.00 0237-00 TD BANK PETERBILT 2011 0.00 0.00 0.00 0.00 0.00 0.00 0238-00 ANDRO LEASE PETERBILT 2015 0.00 0.00 0.00 0.00 0.00 0.00 0239-00 ACCRUED COMPENSATED ABSEN 12,802.49 0.00 0.00 12,802.49 0.00 12,802.49 0240-00 DEF.TAXES 118,500.00 0.00 0.00 118,500.00 0.00 118,500.00 0243-00 SCHOLASHIP PAYABLES 0.00 0.00 0.00 0.00 0.00 0.00 0260-00 STATE CLERK FEES/MVD 0.00 202,161.85 202,194.27 32.42 0.00 32.42 0261-00 STATE CLERK FEES/SALES TAX 0.00 11,722.14 11,722.14 0.00 0.00 0.00 0262-00 STATE CLERK FEES/GAMES LICENSE 0.00 8,276.50 8,276.50 0.00 0.00 0.00 0263-00 STATE CLERK FEES/ATV SNO/BOAT 0.00 25,889.00 25,889.00 0.00 0.00 0.00 0264-00 STATE CLERK FEES/DOG LICENSES 0.00 1,533.00 1,533.00 0.00 0.00 0.00 0265-00 STATE CLERK FEES/VITALS 0.00 245.40 245.40 0.00 0.00 0.00 0266-00 STATE CLERK FEES/MV SALES TAX 0.00 0.00 0.00 0.00 0.00 0.00 0267-00 STATE CLERK FEES/PLBG PERMITS 862.98 1,651.25 1,617.50 829.23 0.00 829.23 Minot-19 Page 4
Beg Bal - C U R R M O N T H ------B A L A N C E ------Account Net Debits Credits Net Debits Credits 1 - GENERAL FUND CONT'D 0268-00 DEP PERMITS 160.00 210.00 165.00 115.00 0.00 115.00 0272-00 IMPACT FEE/PUBLIC SAFETY 0.00 0.00 0.00 0.00 0.00 0.00 0274-00 IMPACT FEE/RECREATION 0.00 0.00 0.00 0.00 0.00 0.00
Fund Balance 2,854,965.55 11,962,298.77 12,043,902.41 2,936,569.19 15,394.20 2,951,963.39 0300-00 UNDESIGNATED FUND BAL 2,802,136.06 1,067,283.69 1,082,050.60 2,816,902.97 0.00 2,816,902.97 0301-00 ENCUMBRANCES 0.00 0.00 0.00 0.00 0.00 0.00 0302-00 DFB-ADULT EDUCATION 0.00 0.00 0.00 0.00 0.00 0.00 0304-00 D.F. - RECYCLING 0.00 0.00 0.00 0.00 0.00 0.00 0305-00 COMMUNITY DAY FB 1,768.96 1,768.96 1,768.96 1,768.96 0.00 1,768.96 0306-00 DFB - LAND USE STANDARDS 0.00 0.00 0.00 0.00 0.00 0.00 0307-00 RECREATION TRAILS - FB - 0.00 0.00 0.00 0.00 0.00 0.00
103 0308-00 TOWN OFFICE EQUIPMENT CP 748.52 263.65 263.65 748.52 0.00 748.52 0309-00 DFB-COMP.ORDINANCE REVIEW 0.00 0.00 0.00 0.00 0.00 0.00 0310-00 TOWN WELL RESERVE-CP 3,170.03 3,170.03 3,170.03 3,170.03 0.00 3,170.03 0311-00 CEMETERY LAND OPTIONS-DF 257.08 257.08 257.08 257.08 0.00 257.08 0312-00 DES F BAL / GEN ASSISTANC 16,736.92 7,768.79 7,768.79 16,736.92 0.00 16,736.92 0313-00 DES F. BAL/HIGHWAY EQUIP 6,160.55 6,160.55 6,160.55 6,160.55 0.00 6,160.55 0314-00 CP FIRE ADDITIONS 2,458.42 0.00 0.00 2,458.42 0.00 2,458.42 0315-00 REVALUATION PROPERTY TAXES 0.00 0.00 0.00 0.00 0.00 0.00 0500-00 EXPENSE CONTROL 0.00 3,978,797.50 4,074,866.94 96,069.44 0.00 96,069.44 0600-00 REVENUE CONTROL 0.00 6,880,660.77 6,865,266.57 -15,394.20 15,394.20 0.00 1010-20 2020 PP TAX 0.00 0.00 0.00 0.00 0.00 0.00 1320-00 TRAIL GRANTS 2,298.55 2,165.19 2,165.19 2,298.55 0.00 2,298.55 1330-00 LRAP FUND BALANCE 0.00 0.00 0.00 0.00 0.00 0.00 1370-00 IMPACT FEES/SCHOOL 14,985.18 14,000.53 136.48 1,121.13 0.00 1,121.13 1372-00 IMPACT FEE/PUBLIC SAFETY 0.42 0.00 0.00 0.42 0.00 0.42 1374-00 IMPACT FEE/RECREATION 4,244.86 2.03 27.57 4,270.40 0.00 4,270.40 1375-00 IMPACT FEE RECREEATION PA 0.00 0.00 0.00 0.00 0.00 0.00 1395-00 UNIVERSAL WASTE 0.00 0.00 0.00 0.00 0.00 0.00 1400-00 STATE CLERK FEES/MVD 0.00 0.00 0.00 0.00 0.00 0.00 1401-00 STATE CLERK FEES/SALES TA 0.00 0.00 0.00 0.00 0.00 0.00 1402-00 STATE CLERK FEES/GAME LIC 0.00 0.00 0.00 0.00 0.00 0.00 Minot-19 Page 5
Beg Bal - C U R R M O N T H ------B A L A N C E ------Account Net Debits Credits Net Debits Credits 1 - GENERAL FUND CONT'D 1403-00 STATE CLERK FEES/ATV/SNO/ 0.00 0.00 0.00 0.00 0.00 0.00 1404-00 STATE CLERK FEES/DOG LIC. 0.00 0.00 0.00 0.00 0.00 0.00 1405-00 STATE CLERK FEES (VITALS) 0.00 0.00 0.00 0.00 0.00 0.00 1406-00 STATE CLERK FEES/MVD SALE 0.00 0.00 0.00 0.00 0.00 0.00 1407-00 STATE CLERK FEES/PLUMBING 0.00 0.00 0.00 0.00 0.00 0.00 1408-00 DEP PERMIT FEE 0.00 0.00 0.00 0.00 0.00 0.00 1565-00 RECREATION COMM. DONATION 0.00 0.00 0.00 0.00 0.00 0.00 1575-00 SOLID WASTE TICKETS 0.00 0.00 0.00 0.00 0.00 0.00 4550-00 ARTHUR HARRIS DONATIONS 0.00 0.00 0.00 0.00 0.00 0.00 6550-00 HEMOND SCHOLARSHIP DONATI 0.00 0.00 0.00 0.00 0.00 0.00 7810-00 FB PERPETUAL CARE /NON EX 0.00 0.00 0.00 0.00 0.00 0.00 7820-00 FB PERPETUAL CARE / INT E 0.00 0.00 0.00 0.00 0.00 0.00 7830-00 CENTER HILL MAINT EXPENDA 0.00 0.00 0.00 0.00 0.00 0.00 7840-00 CENTER HILL FUTURE EXPANS 0.00 0.00 0.00 0.00 0.00 0.00
2 - SIMON/FORTIN FUND 0.00 577.32 577.32 0.00 10,373.96 10,373.96 Assets 0.00 0.00 0.00 0.00 0.00 0.00
Liabilities 0.00 0.00 0.00 0.00 0.00 0.00
Fund Balance 0.00 577.32 577.32 0.00 10,373.96 10,373.96 2000-00 SIMON/FORTIN SCH CASH (CD -10,223.70 288.66 138.40 -10,373.96 10,373.96 0.00 2500-00 SIMON/FORTIN INTEREST 0.00 288.66 288.66 0.00 0.00 0.00 2600-00 SIMON/FORTIN EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 2700-00 FB DESIGNATED SIMON/FORTI 10,223.70 0.00 150.26 10,373.96 0.00 10,373.96
3 - SHAW FUND 0.00 1,114.54 1,114.54 0.00 22,014.38 22,014.38 Assets 0.00 0.00 0.00 0.00 0.00 0.00 Minot-19 Page 6
Beg Bal - C U R R M O N T H ------B A L A N C E ------Account Net Debits Credits Net Debits Credits 3 - SHAW FUND CONT'D Liabilities 0.00 0.00 0.00 0.00 0.00 0.00
Fund Balance 0.00 1,114.54 1,114.54 0.00 22,014.38 22,014.38 3100-00 SHAW FUND CASH-PHB CD -21,720.37 557.27 263.26 -22,014.38 22,014.38 0.00 3500-00 SHAW FUND INTEREST 0.00 557.27 557.27 0.00 0.00 0.00 3600-00 SHAW FUND EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 3700-00 FB DESIGNATED- SHAW FUND 21,720.37 0.00 294.01 22,014.38 0.00 22,014.38
4 - HARRIS FUND 0.00 859.06 859.06 0.00 5,405.14 5,405.14 Assets 0.00 0.00 0.00 0.00 0.00 0.00 0010-00 UNKNOWN CASH 0.00 0.00 0.00 0.00 0.00 0.00
Liabilities 0.00 0.00 0.00 0.00 0.00 0.00
Fund Balance 0.00 859.06 859.06 0.00 5,405.14 5,405.14 4000-00 HARRIS SCHOLARSHIP CASH -5,636.91 129.53 361.30 -5,405.14 5,405.14 0.00 4400-00 HARRIS SCHOLARSHIP DONATION 0.00 0.00 0.00 0.00 0.00 0.00 4500-00 HARRIS SCHOLAR INTEREST 0.00 129.53 129.53 0.00 0.00 0.00 4600-00 HARRIS SCHOLAR EXPENDITUR 0.00 300.00 300.00 0.00 0.00 0.00 4700-00 FB- DESIGNATED HARRIS SCH 5,636.91 300.00 68.23 5,405.14 0.00 5,405.14
5 - CEMETERY TRUST FUND 0.00 48.76 48.76 0.00 3,771.51 3,771.51 Assets 0.00 0.00 0.00 0.00 0.00 0.00
Liabilities 0.00 0.00 0.00 0.00 0.00 0.00
Fund Balance 0.00 48.76 48.76 0.00 3,771.51 3,771.51 5000-00 CEMETERY TRUST FUND CASH -3,748.93 24.38 1.80 -3,771.51 3,771.51 0.00 5500-00 CEMETERY FUND INTEREST 0.00 24.38 24.38 0.00 0.00 0.00 5600-00 CEMETERY EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 Minot-19 Page 7
Beg Bal - C U R R M O N T H ------B A L A N C E ------Account Net Debits Credits Net Debits Credits 5 - CEMETERY TRUST FUND CONT'D 5700-00 FB-DESIGNATED CEMETERY 3,748.93 0.00 22.58 3,771.51 0.00 3,771.51
6 - HEMOND SCHOLARSHIP 0.00 953.54 953.54 0.00 25,385.43 25,385.43 Assets 0.00 0.00 0.00 0.00 0.00 0.00 0010-00 UNKNOWN 0.00 0.00 0.00 0.00 0.00 0.00
Liabilities 0.00 0.00 0.00 0.00 0.00 0.00
Fund Balance 0.00 953.54 953.54 0.00 25,385.43 25,385.43 6000-00 R.& N. HEMOND SCHOLARSHIP -25,107.29 476.77 198.63 -25,385.43 25,385.43 0.00 6500-00 HEMOND FUND INTEREST 0.00 476.77 476.77 0.00 0.00 0.00 6600-00 HEMOND EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 6700-00 FB DESIGNATED - HEMOND 25,107.29 0.00 278.14 25,385.43 0.00 25,385.43
7 - CENTER HILL CEMETERY 0.00 4,556.10 4,556.10 0.00 22,199.87 22,199.87 Assets 0.00 0.00 0.00 0.00 0.00 0.00
Liabilities 0.00 0.00 0.00 0.00 0.00 0.00
Fund Balance 0.00 4,556.10 4,556.10 0.00 22,199.87 22,199.87 7000-00 CENTER HILL CEMETERY - CA -8,237.98 1,722.66 89.48 -9,871.16 9,871.16 0.00 7000-10 CENTER HILL EXPANSION CASH -11,096.25 1,365.39 132.93 -12,328.71 12,328.71 0.00 7500-00 CENTER HILL CEM. INTE ACCOUNT 0.00 102.66 102.66 0.00 0.00 0.00 7500-10 CENTER HILL EXPANSION INTEREST 0.00 285.39 285.39 0.00 0.00 0.00 7510-10 CENTER HILL EXPANSION PLOTS 0.00 1,080.00 1,080.00 0.00 0.00 0.00 7600-00 CENTER HILL CEMETERY EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 7600-10 CENTER HILL EXPANSION EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 7610-00 CENTER HILL PERPETUAL CARE 4,200.00 0.00 1,620.00 5,820.00 0.00 5,820.00 7610-10 CENTER HILL EXPANSION EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 7700-00 FB DESIGNATED-CTR HILL CE 4,037.98 0.00 13.18 4,051.16 0.00 4,051.16 Minot-19 Page 8
Beg Bal - C U R R M O N T H ------B A L A N C E ------Account Net Debits Credits Net Debits Credits 7 - CENTER HILL CEMETERY CONT'D 7700-10 CENTER HILL EXPANSION DFB 11,096.25 0.00 1,232.46 12,328.71 0.00 12,328.71
8 - RIVERSIDE CEMETERY 0.00 25,416.84 25,416.84 0.00 10,961.90 10,961.90 Assets 0.00 0.00 0.00 0.00 0.00 0.00
Liabilities 0.00 0.00 0.00 0.00 0.00 0.00
Fund Balance 0.00 25,416.84 25,416.84 0.00 10,961.90 10,961.90 8000-00 RIVERSIDE CEMETERY - CASH -17,085.38 6,455.42 12,578.90 -10,961.90 10,961.90 0.00 8500-00 RIVERSIDE CEMETERY INTERE 0.00 202.42 202.42 0.00 0.00 0.00 8600-00 RIVERSIDE CEMETERY EXPENS 0.00 12,506.00 12,506.00 0.00 0.00 0.00 107 8700-00 FB DESIGNATED-RIVERSIDE 17,085.38 6,253.00 129.52 10,961.90 0.00 10,961.90
9 - THERIAULT SCHOLARSHIP 0.00 1,192.52 1,192.52 0.00 13,649.89 13,649.89 Assets 0.00 0.00 0.00 0.00 0.00 0.00 0010-00 UNKNOWN 0.00 0.00 0.00 0.00 0.00 0.00
Liabilities 0.00 0.00 0.00 0.00 0.00 0.00
Fund Balance 0.00 1,192.52 1,192.52 0.00 13,649.89 13,649.89 9000-00 KURT THERIAULT SCHOLARSHI -13,786.54 296.26 432.91 -13,649.89 13,649.89 0.00 9500-00 KURT THERIAULT FUND INTER 0.00 296.26 296.26 0.00 0.00 0.00 9600-00 KURT THERIAULT EXPENDITUR 0.00 300.00 300.00 0.00 0.00 0.00 9700-00 FB-DESIGNATED - THERIAULT 13,786.54 300.00 163.35 13,649.89 0.00 13,649.89
Final Totals 0.00 22,571,375.27 22,571,375.27 0.00 3,651,724.22 3,651,724.22 Town Warrant
Town Warrant Articles Ordinance Change Appendices
108 Secret Ballot Election and Town Meeting Warrant Friday, March 6, 2020 and Saturday, March 7, 2020
To Danielle E. Loring, a Constable in the Town of Minot in the County of Androscoggin.
Greetings:
In the name of the State of Maine you are hereby required to notify and warn the inhabitants of said Town of Minot, qualified by law to vote in town affairs, to meet at the Minot Town Office in said Town on Friday, March 6, 2019 at three forty-five o’clock (3:45) in the afternoon, then and there to act upon Article 1 and by secret ballot on Article 2 and 3 as set below, the polling hours therefore to be from four o’clock (4) in the afternoon until eight o’clock (8) in the evening.
And to notify and warn said inhabitants to meet at the Minot Consolidated School, in said Town on Saturday, March 7, 2020 at eleven (11) o’clock in the morning, then and there to act on Article 4 through the completion of the Warrant as legally posted, to wit:
Article 1. To choose a Moderator to preside at said meeting and give him/her power to appoint tellers.
Article 2. To elect one (1) Selectman for a term of three (3) years, to elect one (1) member of the Superintending School Committee for a term of three (3) years and to elect one (1) member of the Superintending School Committee for a term of one (1) year.
Article 3. To vote on the Local Liquor Option Referendum question, “Shall Minot authorize the State to issue licenses for the sale of liquor to be consumed on the premises of licensed establishments on Sunday”.
Article 4. To hear and act on the report of the Town Officers.
Article 5. To elect one Assessor for a three-year term.
Article 6. To see what action the Town will take in regard to setting the salaries of Selectmen, Assessors, and Overseer of the Poor. Recommendations are as follows:
Amount Requested Budget Committee Recommends
Selectmen $1,500.00 each $1,500.00 each Chairman of Selectmen $1,500.00 $1,500.00 Three Assessors $100.00 each $ 100.00 each Chairman of Overseer of Poor $ n/a $ n/a
Article 7. To see if the Town will vote to amend the Cemetery Ordinance of the Town of Minot as adopted March 6, 2010, by adding the underlined language and deleting the strikethrough type as shown.
Proposed ordinance changes are appended in Town Report immediately following Town Meeting Warrant Articles.
The Cemetery Committee Recommends Article 7 The Board of Selectmen Recommend Article 7 109 Article 8. To see if the Town will vote to adopt amendments to the Fire Department Ordinance of the Town of Minot as adopted March 6, 1999 by adding the underlined language and deleting the strikethrough type as shown.
Proposed ordinance changes are appended in Town Report immediately following Town Meeting Warrant Articles.
The Fire Department Recommends Article 8 The Board of Selectmen Recommend Article 8
Article 9. Shall an ordinance entitled “Maine Uniform Building Code (MUBC)”, as adopted on January 23, 2018 by the Maine Department of Public Safety’s Building Codes and Standards Board, be adopted by reference, as authorized by 10 M.R.S.A., section 9724 (1-A) and 30-A M.R.S.A., section 3003? Upon adoption, MUBC shall be effective retroactive to September 19, 2019. Proposed ordinance changes are appended in Town Report immediately following Town Meeting Warrant Articles.
The Planning Board Recommends Article 9 The Board of Selectmen Recommend Article 9
Article 10. Shall an ordinance entitled “Maine Uniform Energy Code (MUEC)”, as adopted on January 23, 2018 by the Maine Department of Public Safety’s Building Codes and Standards Board, be adopted by reference, as authorized by 10 M.R.S.A., section 9724 (1-A) and 30-A M.R.S.A., section 3003? Upon adoption, MUEC shall be effective retroactive to September 19, 2019.
Proposed ordinance changes are appended in Town Report immediately following Town Meeting Warrant Articles.
The Planning Board is taking a neutral stance on Article 10 The Board of Selectmen makes no recommendation on Article 10
Article 11. To see if the Town of Minot will vote to carry forward the unexpended balances in the following Reserve Accounts and to authorize the Selectmen to expend funds from these Reserve Accounts for the purposes for which they were established:
Town Office Equipment Reserve Account, balance of $762.03 Highway Capital Equipment Reserve Account, balance of $15,801.53 General Assistance Donation Reserve Account, balance of $7,106.04 Town Well Reserve Account, balance of $4,153.44 Cemetery Reserve Account, balance of $3,794.20 Minot Community Events Reserve, balance of $855.34 Fire Department Apparatus Reserve, balance of $6,500 Fire Department Grant Reserve, balance of $10,000 Fire Department Capital Equipment Reserve, balance of $6,500 IT Reserve, balance of $1,899.75
Selectmen recommend to carry forward all balances by a vote of 5 yes 0 no Budget Committee Recommends to carry forward all balances by a vote of 5 yes 0 no 110 Article 12. To see if the Town will vote to exceed the property tax levy limit of $970,840 established for the Town of Minot by State law in the event that the municipal budget approved under the following articles will result in a tax commitment that is greater than that property tax levy limit.
Article 13. To authorize the Selectmen to appoint and set salaries for any necessary Town Officials that are not elected (Budget Committee so recommends); and to see what sum the Town will vote to raise and appropriate for Town Salaries and Benefits. ($324,393.00 in 2019, expended $309,221.08)
Selectmen Recommend $346,234.00 vote: 5 yes 0 no Budget Committee Recommends $346,234.00 vote: 5 yes 0 no
Article 14. To see what sum the Town will vote to raise and appropriate for Town Office Maintenance and Supplies ($30,000 in 2019, expended $30,959.08)
Selectmen Recommend $29,500.00 vote: 5 yes 0 no Budget Committee Recommends $29,500.00 vote: 4 yes 1 no
Article 15. To see what sum the Town will vote to raise and appropriate for Interdepartment & IT Services for the ensuing year:
Mileage Reimbursement Contract services (payroll, tax billing, trash removal...etc.) Advertising Deed and Lien services Annual Software Licensing Hardware Upgrades Network Security
($21,500 in 2019, expended $21,474.75).
Selectmen Recommend $28,750.00 vote: 5 yes 0 no Budget Committee Recommends $28,750.00 vote: 5 yes 0 no
Article 16. To see what sum the Town will vote to raise and appropriate for Paving and Patching Roads for the ensuing year ($318,080.00 in 2019, expended $267,057.46)
Selectmen Recommend to appropriate a total of $271,680.00, raise $206,956.00 and use $64,724.00 from LRAP vote: 5 yes 0 no Budget Committee Recommends the “same” vote: 5 yes 0 no
Article 17. To see what sum the Town will vote to raise and appropriate for Operating Costs of the Town Garage and Equipment Repair. ($78,900.00 in 2019, expended $68,406.98)
Selectmen Recommend $80,080.00 vote: 5 yes 0 no Budget Committee Recommends $80,080.00 vote: 5 yes 0 no 111 Article 18. To see what sum the Town will vote to raise and appropriate for Winter Roads for the ensuing year ($244,720.00 in 2019, expended $335,049.35)
Selectmen Recommend $270,468.00 vote: 5 yes 0 no Budget Committee Recommends $270,468.00 vote: 5 yes 0 no
Article 19. To see what sum the Town will vote to raise and appropriate for the Maintenance of Common Roads, Culverts, Bridges and Bushes for the ensuing year. ($216,600.00 in 2019, expended $253,399.82)
Selectmen Recommend $243,510.00 vote: 5 yes 0 no Budget Committee Recommends $243,510.00 vote: 5 yes 0 no
Article 20. To see what sum the Town will vote to raise and appropriate funds for the Replacement of the half-ton pick-up for the Highway Department. Amount requested is not to exceed $35,000.00.
Selectmen Recommend Not to Exceed $35,000.00 vote: 5 yes 0 no Budget Committee Recommends Not to Exceed $35,000.00 vote: 5 yes 0 no
Article 21. To see what sum the Town will vote to raise and appropriate funds to purchase a Backhoe. Amount requested is not to exceed $120,000.00 and financed up to three (3) years at a reasonable rate of interest.
Selectmen Recommend Not to Exceed $120,000 up to 3 years financing vote: 3 yes 1 no 1 abstain Budget Committee Recommends Not to Exceed $120,000 up to 3 years financing vote: 5 yes 0 no
Article 22. To see what sum the Town will vote to raise and appropriate for the Minot Municipal Fire Department including the Rescue Division for the ensuing year ($97,135.00 in 2019, expended $73,483.64)
Selectmen Recommend $97,000.00 vote: 5 yes 0 no Budget Committee Recommends $97,000.00 vote: 5 yes 0 no
Article 23. To see what sum the Town will vote to raise and appropriate for Principle Payments and Interest. ($95,560.33 in principle and $4,439.67 in interest for a total of $100,000 in 2019, expended $100,000)
Engine 8 Fire Pumper: Principal: $85,829 Interest: $14,171
Selectmen Recommend $100,000 vote: 5 yes 0 no Budget Committee Recommends $100,000 vote: 5 yes 0 no Article 24. To see what sum the Town will vote to raise and appropriate for Contract Assessing & GIS Services. ($27,000.00 in 2019, expended $27,000.00)
Selectmen Recommend $23,000.00 vote: 5 yes 0 no Budget Committee Recommends $23,000.00 vote: 5 yes 0 no
Article 25. To see what sum the Town will vote to raise and appropriate for the Code Enforcement and Planning for the ensuing year. ($20,622 in 2019, expended $19,161.92)
Selectmen Recommend $29,350.00 vote: 5 yes 0 no Budget Committee Recommends $29,350.00 vote: 5 yes 0 no
Article 26. To see what sum the Town will vote to raise and appropriate for the Annual Audit of the Town books and officer’s accounts. ($8,650.00 in 2019, expended $7,545.00)
Selectmen Recommend $8,650.00 vote: 5 yes 0 no Budget Committee Recommends $8,650.00 vote: 5 yes 0 no
Article 27. To see what sum the Town will vote to raise and appropriate for Legal Fees for the ensuing year. ($3,000.00 in 2019, expended $4,778.00)
Selectmen Recommend $5,000.00 vote: 5 yes 0 no Budget Committee Recommends $5,000.00 vote: 5 yes 0 no
Article 28. To see what sum the Town will vote to raise and appropriate for the County Tax set by Androscoggin County. ($245,926 in 2019, Expended $245,925.62)
Selectmen Recommend $273,750.00 vote: 5 yes 0 no Budget Committee Recommends $273,750.00 vote: 5 yes 0 no
Article 29. To see what sum the Town will vote to raise and appropriate for Solid Waste Disposal & Contract Services. (Raised $55,175.00 in 2019, expended $51,729.41)
Selectmen Recommend $56,600.00 vote: 5 yes 0 no Budget Committee Recommends $56,600.00 vote: 5 yes 0 no
Article 30. To see what sum the Town will vote to raise and appropriate for Street Lights. ($3,400.00 in 2019, expended $3,152.29)
Selectmen Recommend $3,400.00 vote: 5 yes 0 no Budget Committee Recommends $3,400.00 vote: 5 yes 0 no 113 Article 31. To see what sum the Town will vote to raise and appropriate for Municipal Organizations and Contracts. ($17,275.00 in 2019, expended $18,379.26 )
Maine Municipal Association (MMA) $ 3,331 Androscoggin Valley Council of Governments (AVCOG) $ 3,377 Greater Androscoggin Humane Society (GAHS) $ 3,598 TRIO $10,400
Selectmen Recommend $20,706.00 vote: 5 yes 0 no Budget Committee Recommends $20,706.00 vote: 5 yes 0 no
Article 32. To see what sum the Town will vote to raise and appropriate for the support of the Minot Conservation Committee. ($100.00 in 2019, expended $0.00)
Selectmen Recommend $100.00 vote: 5 yes 0 no Budget Committee Recommends $100.00 vote: 5 yes 0 no
Article 33. To see what sum the Town will vote to raise and appropriate for Town Insurance. ($41,743.00 in 2019, expended $38,896.00)
Selectmen Recommend $42,065.00 vote: 5 yes 0 no Budget Committee Recommends $42,065.00 vote: 5 yes 0 no
Article 34. To see what sum the Town will vote to raise and appropriate for Library Services with the Auburn Public Library. ($22,000.00 in 2019, expended $22,000.00)
Selectmen Recommend $22,000.00 vote: 5 yes 0 no Budget Committee Recommends $22,000.00 vote: 4 yes 1 no
Article 35. To see what sum the Town will vote to raise and appropriate for textbooks to be loaned to Minot students attending non-public schools and home schooled students in Minot during the ensuing school year in accordance with Title 30-A M.R.S.A. Chapter 223 Section 5724(6). ($2,000.00 in 2019, expended $2,000.00)
Selectmen Recommend $2,000.00 vote: 5 yes 0 no Budget Committee Recommends $2,000.00 vote: 5 yes 0 no
Article 36. To see what sum the Town will vote to raise and appropriate for the Animal Control Officer. ($3,450 in 2019, expended $3,894.77)
Selectmen Recommend $3,650.00 vote: 5 yes 0 no Budget Committee Recommends $3,650.00 vote: 5 yes 0 no Article 37. To see what sum the Town will vote to raise and appropriate for General Assistance (Health and Welfare). (Raised $2,000.00 in 2019, expended $1,406.40)
Selectmen Recommend $2,000.00 vote: 5 yes 0 no Budget Committee Recommends $2,000.00 vote: 5 yes 0 no
Article 38. To see if the Town wishes to appropriate $75,000 from the Undesignated Fund Balance to a Revaluation Reserve
Selectmen Recommend $75,000 vote: 5 yes 0 no Budget Committee Recommends $75,000 vote: 5 yes 0 no
Article 39. To see what action the Town wishes to take regarding the cable franchise agreement fees received annually from the Charter/Spectrum. Selectmen request 2020 revenues be used for the purposes of broadband expansion. ($18,121.61 in 2019)
Selectmen Recommend designating the 2020 cable franchise agreement fees for broadband expansion and to carry forward the 2019 balance of $5,621.61 for the same vote: 4 yes 0 no Budget Committee Recommends the 2020 cable franchise agreement fees for broadband expansion vote: 4 yes 1 no
Article 40. To see what action the Town wishes to take regarding the snowmobile registration refund received annually from the Maine Department of Inland Fisheries and Wildlife. (Minot Moonshiners request 2019 snowmobile registration reimbursement be donated to their club for trail maintenance. ($1,476.26 in 2019) Amount received in 2020 is $1,668.24
Selectmen Recommend the donation of the 2020 snowmobile registration reimbursement of $1,668.24 to the Minot Moonshiners for trail maintenance vote: 5 yes 0 no Budget Committee Recommends Same vote: 5 yes 0 no
Article 41. To see what sum the Town will vote to raise and appropriate for Elections and Annual Town Meeting. ($4345 in 2019, expended $4,048.04)
Selectmen Recommend $8,510.00 vote: 5 yes 0 no Budget Committee Recommends $8,510.00 vote: 5 yes 0 no
Article 42. To see what sum the Town will vote to raise and appropriate for the funding of the Minot Community Events. (Raised $2,500.00 in 2019, expended $1,644.66)
Selectmen Recommend $2,000.00 vote: 5 yes 0 no Budget Committee Recommends $2,000.00 vote: 5 yes 0 no 115 Article 43. To see what sum the Town will vote to raise and appropriate for the funding care and maintenance of Minot’s Cemeteries. (Raised $5,257.08 in 2019, expended $4,162.88)
Selectmen Recommend $5,000.00 vote: 5 yes 0 no Budget Committee Recommends $5,000.00 vote: 5 yes 0 no
Article 44. To see what sum the Town will vote to raise and appropriate for the funding Recreational Field Maintenance. (Raised $4,665.19 in 2019, expended $4,635.86)
Selectmen Recommend $5,000.00 vote: 5 yes 0 no Budget Committee Recommends $5,000.00 vote: 5 yes 0 no
Article 45. To see what sum the Town will vote to raise and appropriate to be donated to Charitable Organizations. ($0.00 raised in 2019)
American Red Cross $ 500 MainePublic $ 100 Safe Voices $1,000 SeniorsPlus $ 500 Androscoggin Headstart $ 100 Lifeflight Foundation $ 650 Total $2,850
Selectmen make no Recommendation vote: 5 yes 0 no Budget Committee Recommends $0.00 vote: 5 yes 0 no
Article 46. Shall the Town vote to accept the categories of funds listed here as provided by the Maine State Legislature (Categories), and further authorize the Town to expend any such funds (Selectmen so recommend): Municipal Revenue Sharing; Local Roads Assistance Program; State Aid to Education; Public Library Aid Per Capita; Civil Emergency (FEMA) Funds; Snowmobile Registration Money; Tree Growth Reimbursement; General Assistance Reimbursement; Veteran’s Exemption and Homestead Exemption Reimbursement; and State and Federal Grants or other funds.
Article 47. To see what action the Town wishes to take to establish a due date for payment for the 2020 property taxes and to set the interest rate applied to delinquent accounts.
Selectmen and Budget Committee Recommends December 14, 2020 with interest charged thereafter at the State maximum rate of 9.0%
Article 48. To see what action the Town wishes to take to establish an overpayment interest rate.
Selectmen recommend a rate 4 percentage points less than the delinquent rate as allowed by State law.
116 Article 49. To see if the Town will vote to give the Selectmen the authority to use whatever sum they deem advisable from surplus to lower the 2020 tax rate. (Selectmen so recommend).
Article 50. To see if the Town will give the Selectmen the authority to estimate the Excise Tax Revenue and use the same to lower the 2020 tax rate (Selectmen so recommend).
Article 51. To see if the Town will vote to authorize the Selectmen to spend an amount not to exceed 25% of the budgeted amount in each category of the 2021 annual budget during the period of January 1, 2021 through the 2021 Annual Town Meeting.
Article 52. To see what action the Town wishes to take regarding authorizing the Tax Collector to collect interest and costs before applying funds to the principal of the oldest outstanding tax assessment. (Selectmen so recommend).
Article 53. To see if the Town will vote to authorize the Selectmen to overdraft accounts with uncontrollable expenditures when necessary and such overdraft will come out of the Undesignated Fund Balance.
Article 54. To see if the Town will vote to authorize the Town Treasurer, with approval of the Selectmen, to sell and dispose of any real estate acquired by the Town for non-payment of taxes thereon, on such terms as they deem advisable and in the best interest of the Town, and execute quitclaim deeds without covenant for any such property. Except that the Selectmen shall use the special sale process required by Title 36 MRS § 943-C for qualifying homestead property if they choose to sell it to anyone other than the former owner(s).
Article 55. To see if the Town will vote to authorize the Selectmen to procure a temporary loan or loans in anticipation of taxes, for the purpose of paying obligations of the Town, such loan or loans to be paid during the ensuing year out of money raised during the ensuing year by taxes.
Article 56. To see if the Town will vote to authorize the Selectmen and Town Treasurer to sell and assign unmatured tax liens for not less than the unpaid interest and costs.
117 118 119 Appendices
Proposed Ordinance Change Appendices: Article 7: Cemetery Ordinance Article 8: Fire Department Ordinance Article 9: Amendments to Land Use Code to Include State Building Code Article 10: Amendments to Land Use Code to Include State Energy Codes
120 Article 7 To see if the Town will vote to amend the Cemetery Ordinance of the Town of Minot as adopted March 6, 2010, by adding the underlined language and deleting the strikethrough type as shown.
Proposed changes would: • Clarify intention of language and extend definitions as well as cleans up formatting • Allow for interments to be extended to weekends, adding Independence Day and Veterans day to days that they are not allowed as well as removing Thanksgiving and Christmas because the cemeteries are already closed for that period. • Defines cremation as referring to vaults • Clarifies the number of markers to a feasible limit Town of Minot Cemetery Ordinance
SECTION 4. Rules of Cemetery Conduct
A. No person shall enter, exit, or trespass upon any Town Cemetery after dark or before dawn without express permission from the Board of Selectmen or their appointed agent. All cemeteries shall be closed to vehicular traffic from December 1 through April 30, or as weather or conditions permits.
B. Persons visiting any Cemetery shall use only the walks and roadways provided, and no person shall walk or drive upon or across lots or lawns unless necessary.
SECTION 5. Purchase of Burial Rights
A. Persons desiring to purchase Burial Rights should contact the Minot Town Office. A copy of this Ordinance will be made available to prospective purchasers. (Amended March 2, 2019)
The purchase price must be paid in full at the time of purchase and receipt for such purchase price will be given to the purchaser at that time. The purchase price shall be established by the Board of Selectmen after notice and hearing. The Selectmen shall allocate an appropriate portion of the purchase price for perpetual care. A single lot shall accommodate one burial except as allowed in paragraph 7F below. Descriptions of lots shall be in accordance with Cemetery survey descriptions and designations which are kept on file at the Minot Town Office. It shall be the duty of the lot owner to notify the Minot Town Office of any change in address after purchase. No lot or grave shall be defined by a fence, rail, curb, hedge, tree or shrubs for the purpose of describing its corners or boundaries.
SECTION 7. Interments
A. All Cemeteries will be open daily for interments from 8:00 a.m. to 4:30 p.m., Monday through Sunday. a. SATURDAY AND SUNDAY CHARGES: An extra charge will be made for all
121 burials on Saturday and Sunday b. LATE ARRIVAL CHARGES: An additional charge will be made for funerals arriving after 3:30 P.M. c. c.a HOLIDAYS: No interments will be made on the following legal holidays – Memorial Day, Thanksgiving & Christmas, Independence Day, and Veterans Day.
…
F. INTERMENTS PER GRAVE: No interment of two or more bodies shall be made in one grave except in the case of parent and infant child, or two infants, or an infant and two cremations, or an adult and a cremation, or up to four three cremations vaults, provided only one marker/stone is used with all inscriptions on same.
SECTION 9. Monuments
A. The owner of any lot shall have the right to erect thereon any proper stone or monument subject to the following criteria: a. For a single lot, the stone or monument shall be no more than 38 inches high, including the base, no more than 34 inches in base length, and the base must be 16 inches in width. b. For a double lot, the stone or monument shall be no more than 38 inches high, including the base, no more than 4 feet in base length, and the base must be 16 inches in width. c. Cenotaphs, a memorial/marker where an interment is not present, must be registered at the Town Office to ensure accuracy of records. A documentation fee may be implemented as set by the Board of Selectmen. (Adopted March 2, 2019)
B. The location of head stones and lot markers shall be approved by the Town of Minot prior to placement. The Town of Minot must be notified at least forty-eight (48) hours prior to placement. a. Only one monument shall be permitted on a lot. Two individual markers per grave are allowed, so long as the markers are recessed to ground level. In the case of cremation interment, two one markers, at ground level, will be allowed for each cremation vault . b. Upon request, the Town of Minot will consider special provisions for multiple monuments and/or markers as may be required for multiple burials allowed in paragraph 7F above. c. Failure to follow these set rules may incur a fine and/or the cost of correcting the error per Section 10.
AC. No monument shall be constructed of any material other than cut marble, granite, natural stone, bronze or other material as approved by the Town of Minot.
BD. No stone or monument shall be erected until a suitable foundation is laid.
122 Foundation shall consist of a 2” (two inch) rigid Styrofoam base beneath 4” (four inch) concrete reinforced pad. Concrete pad will extend 4” (four inches) beyond all sides of the monument and top of pad will be flush with the ground surface. (See Appendix A) (Amended March 2, 2019) The Town of Minot reserves the right to inspect and approve all foundations for such structures.
CE. No corner markers at this time. (Adopted March 2, 2019)
DF. The Town of Minot reserves the right to require monuments be installed by an approved vendor/individual. (March 2, 2019)
123 Article 8 To see if the Town will vote to adopt amendments to the Fire Department Ordinance of the Town of Minot as adopted March 6, 1999 by adding the underlined language and deleting the strikethrough type as shown.
Proposed changes would: • Clarify existing language to follow Town’s governing process and Personnel Policy • Update language to align with existing laws
TOWN OF MINOT FIRE DEPARTMENT ORDINANCE ESTABLISHED: MARCH 6, 1999, (Article # 7)
SECTION 101: TITLE, PURPOSE, AUTHORITY.
101.1 TITLE
This ordinance shall be known as the Town of Minot Fire Department Ordinance.
101.2 PURPOSE
The purpose of this ordinance is to establish in the manner provided by law, a Municipal Fire Department and to define the powers and duties of the members in the manner provided by law. The further purpose of this ordinance is to provide the maximum legal protection available to the Chief Officers, Municipal Firefighters, and Rescue Personnel.
101.3 AUTHORITY
This ordinance is enacted pursuant to 30-A M.R.S.A. Title 30-A 141§ § 3001 and 30-A M.R.S.A. Title 30-A 153§ §§ 3151 - 3157
SECTION 102: DEFINITIONS.
102.1 MUNICIPAL FIRE DEPARTMENT
A municipal fire departmentMunicipal Fire Department means an organized firefighting and, rescue and emergency medical services unit established pursuant to this ordinance.
103102.2 MUNICIPAL FIREFIGHTER
A Municipal Firefighter shall mean an active member of the Minot Fire Department whether full time, part time, on call, or volunteer, who is at least 18 years of age. Who, who aids in the extinguishment of fires, conducts as necessary, suitable drills and instruction, as well asnecessary, operates firefighting equipment, is knowledgeable in first aid, and assists rescuewith rescues as needed.
124 A Municipal Firefighter shall also be empowered to assist with salvage, fire prevention, building studies, and all other matters generally considered essential to good fire protection and the safety of life and property.
104102.3 MUNICIPAL RESCUE PERSONNEL
Municipal Rescue Personnel shall mean an active member of the Minot Fire Department. Regardless of, whether full time, part time, on call, or volunteer, andwho is at least 18 years of age;, who provides or aids in providing, emergency medical treatmentservices, rescue assistance, fire ground support, and all other matters generally considered essential tofor the safety of life and property.
SECTION 201: MUNICIPAL FIRE DEPARTMENT.
201.1 ESTABLISHMENT
There shall be a Municipal Fire Department in the Town of Minot, which is hereby established by this ordinance., which Municipal Fire Department shall be called the “Minot Fire Department.”
201.2 DUTIES
The Municipal Fire Department shall provide Firefire, rescue, and RescueEmergency Medical Services within the Town of Minot and / or other surrounding communities within the jurisdiction of current mutual aid or other contractual mutual aid agreements as may be approved by the Municipal Officers.
SECTION 202: FIRE CHIEF.
202.1 ESTABLISHMENT
The headposition of the Municipal Fire Department shall be the Fire Chief. is hereby established. The Fire Chief shall be appointed bythe executive officer of the Minot Fire Department and shall be solely responsible for the municipal officers. Municipal officers will consider the recommendationsupervision and maintenance of the Minot Fire Department, the qualifications and experience of the candidate when appointing the Fire Chief. Theexcept that the Fire Chief shall be subject to the supervision and administrative control of the Municipal Officers or their designee.
202.2 APPOINTMENT
The Fire Chief shall be appointed by the Municipal Officers. The Municipal Officers shall consider the recommendations of the Minot Fire Department and the qualifications and experience of any candidate when appointing the Fire Chief.
125 202.3 TERM
The Fire Chief shall be appointed for thea term of one year and, which may, by vote of the Municipal Officers, be renewed annually.
202.3 4 COMPENSATION
The compensation of the Fire Chief shall be determined and approved by the Municipal Officers. Compensation for all other officers and members of the Minot Fire Department shall be established by the Fire Chief and approved by the Municipal Officers.
202.4 5 POWERS AND DUTIES
The Fire Chief shall have the powers and the duties established by 30-A M.R.S.A. Title 30-A 153§ § 3153 as amended, excepting that the Municipal Officers shall approve theany administrative rules and regulations promulgated by the Fire Chief before they are deemed effective.
SECTION 203. EMS: EMERGENCY MEDICAL SERVICES CHIEF.
203.1 APPOINTMENT
The headchief officer of the Minot Fire Department Emergency Medical Services unit shall be the Emergency Medical Services Chief (the “EMS Chief”) who shall be a member of the Fire Department. The ChiefEMS Chief shall be qualified to serve as EMS Chief under all applicable laws and regulations governing emergency medical personnel in the State of ServicesMaine. The EMS Chief shall be appointed by the Fire Chief and approved by the Municipal Officers. The RescueEMS Chief shall be subject to the supervision and administrative control of the Fire Chief.
203.2 TERM
The term for EMS Chief shall be appointed for a term of one year, which term may be renewed annually by the Fire Chief.
203.3 COMPENSATION See section 202.3
The compensation of the EMS Chief shall be established by the Fire Chief and approved by the Municipal Officers.
126 203.4 POWERS AND DUTIES
The EMS Chief shall be responsible for overseeing and managing all Municipal Rescue Personnel response efforts of the Minot Fire Department, subject to the supervision and administrative control of the Fire Chief and any interlocal or contractual agreements of the Town of Minot or the Minot Fire Department.
SECTION 204: OTHER OFFICERS.
204.1 APPOINTMENT
All other officers deemed necessary by the Fire Chief shall be appointed by the Fire Chief. These subject to the approval of the Municipal Officers. These may include a deputy chief, battalion chiefs, captains, and lieutenants. Upon appointment, these officers shall be subject to the supervision and administrative control of the Fire Chief.
204.2 TERM These The term of other officers shall be established by the Fire Chief.
204.3 COMPENSATION
See Section 202.3
The compensation of other officers shall be established by the Fire Chief and approved by the Municipal Officers.
SECTION 206:205: FIREFIGHTERS AND MUNICIPAL RESCUE PERSONNEL 206.
205.1 APPOINTMENT DUTIES
Minot Fire Department Firefighters and Municipal Fire Fighters and Emergency MedicalRescue Personnel on, upon approval of their application, shall have thetheir duties established by this ordinance and shall otherwise be generally controlled by the provisions of 30-A M.R.S.A. Title 30-A 153§ §§ 3151 - 3157. Personnel shall not continue to serve in the municipal fire departmentMinot Fire Department if not capable of performing the duties required of them, according to the Maine Bureau of Labor Standards and other adopted applicable standards of the fire service.
127 Article 9 & 10 Article 9. Shall an ordinance entitled “Maine Uniform Building Code (MUBC)”, as adopted on January 23, 2018 by the Maine Department of Public Safety’s Building Codes and Standards Board, be adopted by reference, as authorized by 10 M.R.S.A., section 9724 (1-A) and 30-A M.R.S.A., section 3003? Upon adoption, MUBC shall be effective retroactive to September 19, 2019. Article 10. Shall an ordinance entitled “Maine Uniform Energy Code (MUEC)”, as adopted on January 23, 2018 by the Maine Department of Public Safety’s Building Codes and Standards Board, be adopted by reference, as authorized by 10 M.R.S.A., section 9724 (1-A) and 30-A M.R.S.A., section 3003? Upon adoption, MUEC shall be effective retroactive to September 19, 2019.
Proposed changes would: • For Article 9, adopt State of Maine Building Code: o 2015 International Residential Code (IRC) o 2015 International Building Code (IBC) o 2015 International Existing Building Code (IEBC) o American Society for Testing and Materials (ASTM): E-1465-2008 • For Article 10, adopt State of Maine Energy Code: o 2009 International Energy Conservation Code (IECC) • These changes are to adopt standards required by LD1509, which requires that all buildings be built to State code, regardless of whether the Town has adopted them, as of September 19, 2019. Town of Minot Land Use Code
2-301.4 Codes by Reference [Adopted March 2, 2019]
Pursuant to MRS Title 30-A§3003, shall the Town adopt the following codes by edition: NFPA 13: Standard for the Installation of Sprinkler Systems (2016), NFPA 70: National Electrical Code (2017), NFPA 101: Life Safety Code (2009), and 2015 Universal Plumbing Code. These shall supersede any code reference in the Minot Land Use Code.
The Town of Minot applies and enforces the Maine Uniform Building and Energy Code (“M.U.B.E.C.”), as required by 10 M.R.S.A. § 9724. Administration and enforcement of M.U.B.E.C., including fees, permits, certificates of occupancy, violations, penalties and appeals, shall be in accordance with this Ordinance and pursuant to 30-A MRSA § 4452.
The above language will be amended to coincide with what the Town may choose to adopt (MUBC, MUEC or MUBEC as a whole).
128 Important Numbers and Dates
Emergency Assistance: 911 DATES THE TOWN OFFICE IS CLOSED
Town Office: 345-3305 New Year’s Day Fax 346-0924 Wednesday, January 1, 2020 www.minotme.org Martin Luther King Jr. Day OFFICE HOURS: Monday, January 20, 2020 MONDAY-WEDNESDAY 8-4 THURSDAY 10-6 President’s Day FRIDAY 8-1 Monday, February 17, 2020
Selectmen: Patriot’s Day Stephen French, Chair 784-0577 Monday, April 20, 2020 Daniel Callahan Jr. 345-3024 Lisa Cesare 783-9878 Memorial Day Daniel Gilpatric 966-2908 Monday, May 25, 2020 Brittany Hemond 212-9930
General Assistance Director: In Observance of Independence Day Friday, July 3, 2020 Danielle Loring 345-3305
Highway Director Labor Day Scott Parker 346-9096 Monday, September 7, 2020
Animal Control Officer: Staff Training Day Robert Larrabee 890-4932 October – TBD
Columbus Day Code Enforcement/ Plumbing Inspector: Monday, October 12, 2020 Scott McElravy 754-6881 Veteran’s Day RSU 16: Wednesday, November 11, 2020 Poland High School 998-5400 Bruce Whittier Middle School 998-5400 Thanksgiving Minot Consolidated School 346-6471 Thursday, November 26, 2020 Fax 345-9535 Friday, November 27, 2020 Superintendent 998-2727 Fax 998-2753 Christmas Eve Thursday, December 24, 2020 Police/ Fire Rescue/ IF&W: Open 8am to Noon Androscoggin Sheriff 784-7361 State Police 1-800-228-0857 Christmas Minot Central Fire Station 345-3115 Inland Fisheries & Wildlife 1-800-295-2435 Friday, December 25, 2020
Post Office: Fiscal Year End Minot Post Office 784-2202 Thursday, December 31, 2020 West Minot Post Office 966-2022 Open 8am to Noon