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2005 2004 Annual Report Palmyra Maine Palmyra (Me.)
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ANNUAL REPORT
of the
MUNICIPAL OFFICERS
of the Town of
PALMYRA, MAINE
for the
MUNICIPAL YEAR
2004 TABLE OF CONTENTS
Town Officials ...... 3 Town Directory ...... 5 Dates to Remember ...... 6 Dedication ...... 7 Report of SelectemenlAdministrative Assistant ...... 8 Town Warrant ...... 9 Official Ballot ...... 18 Town Clerk's Report ...... 19 Tax Collector's Report ...... 20 Treasurer's Statement ...... 31 Treasurer's Report ...... 32 Planning Board Report ...... 39 Road Committee Report ...... 39 St. Martin 's/Palmyra Library Report ...... 40 Report of Sealer of Weights & Measures ...... "..... 40 Recreation Committee Report ...... 41 Plumbing Inspector's Report ...... 41 Letter from Mike Michaud ...... 42 Letter from Vaughn Stedman ...... 43 Letter from Paul Davis ...... 44 Cemetery Committee Report ...... 45 Bicentennial Committee Report ...... 45 From the Past ...... 45 Palmyra Park Boosters Treasurers Report ...... 46 Irving Tanning Community Center Report ...... 47 Report of Palmyra Fire Chief ...... 48 Palmyra Snowmobile Club Financial Statement ...... 49 MSAD #48 Report ...... 50 Auditor's Report ...... 51
2 2004-2005 TOWN OFFICIALS
Selectmen, Assessors & Overseers of the Poor Chair-Sheila Later- 2007 Vice Chair- Dean Cray - 2005 Daniel Sprague - 2007 Priscilla Jones- 2005 Amy Beem - 2006
Administrative Assistant Diane Abbott Cookson
Town Clerk & Tax Collector Joan Bradley Diane Abbott Cookson, Deputy Denise Butler, Deputy
Treasurer Diane Abbott Cookson Joan Bradley, Deputy Denise Butler, Deputy
Registrar of Voters Joan Bradley Diane Abbott Cookson, Deputy
Road Commissioner Paul Gatcomb
Directors, SAD #48 Gareth Weeks - 2007 Marilyn Tardy- 2005
Animal Control Officer Stephen Micheller - 2005
Code Enforcement Officer William Murphy - 2005
Plumbing Inspector William Murphy - 2005
Fire Chief & Emergency Management Director Donald Chute -2005
3 Sealer of Weights & Measures Timothy Briggs - 2005
Sexton Jacob Cray- 2005
Planning Board Board of Appeals Chair- Robert Tardy - 2005 Chair - Darrin Dyer- 2005 Vice Chair-Victor Bissell - 2008 Sanborn Quimby - 2007 . Secretary - Rebecca Wiers - 2009 Sharon Markwick - 2006 David Leyland- 2007 Mary Anne Knowles 2007 Matthew Brown - 2006 Paul Gatcomb - 2007
Alternates: Alternates: Anthony Collins - 2005 Vacant Gary Beem - 2005
Cemetery Committee Recreation Committee Shelia Sprague Chair - Brian Barrows -2007 Vondell Dunphy Lori Barrows - 2004 Robert Squires Brent Hale - 2006 Robert Kreider - 2006
Ballot Clerks -All expire 2006 Budget Committee Shirley Bryson Becky Wiers, Chair Martha Jacobsen Sally Withee Sharon Markwick Vondell Dunphy Esther Temple Donna Perkins Frederick Hall Jack Dyer Alan Connery Cy Holt Patricia Connery Herb Brindley Faylene Webster Hector Caraballo Margaret Lary Dorothy Barrows Norman Harrows
Recycling Committee Bob Lawn J. Patrick White Kenneth Rubel Arlene Lewis George Cray
Holder of the Boston Post Cane Aurore Ouellette
4 TOWN DIRECTORY
All Emergencies (Fire, Ambulance, Law Enforcement) 911 Town Office 938-4871 Town Office Fax 938-4404 Town Office E-mail Palmyra @tdstelme.net Town Website palmyra.govoffice.com Animal Control Officer Steve Micheller 938-3795 Pager 471-375 Fire Chief Donald Chute 487-4637 Burning Permits Donald Chute 487-4637 Ramon Knowles 368-5384 Daniel Sprague 938-2604 State Fire Warden Ramon Knowles 368-5384 Constable Mike Cray 938-2802 Road Commissioner Paul Gatcomb 938-3643 Planning Board Robert Tardy 938-2308 Board of Appeals Darrin Dyer 938-4896 Recreation Committee Brian Barrows 487-3410 Park Boosters Donna Perkins 938-4776 Sexton Jacob Cray 938-2006 Code Enforcement Officer Bill Murphy 277-431 1 Plumbing Inspector Bill Murphy 277-4311 St. Martins Library Beverly Breau 487-2483 Sealer of Weights & Measures Tim Briggs 924-7562 Soup Kitchen Palmyra Baptist Church 938-3537 938-2132 Tri-Town Food Cupboard Main St. Hartland 938-5358 938-2152 Newport Food Bank 368-5292
Additional Numbers Somerset County Sheriff's Dept 1-800-452-1933 474-9591 State Police -Augusta 1-800-452-4664 Game Warden Service 1-800-292-7436 Low Income Home Energy Assist Program 1-800-542-8227
5 DATES TO REMEMBER 2005-2006
March 11 -Town election at the Town Hall, Noon -7:00 March 12 - Annual town meeting at the Palmyra Consolidated School starting at 10:00 a.m April1 - Deadline for the following: - Declaration of real and/or personal property to be filed with the Assessors. -New applications for the Homestead and - Veterans exemptions to be filed with the Town Office - New applications for the Tree Growth, Farm Land and Open Space Programs to be filed with the Town Office - Dogs not licensed before this date will be subject to a $25.00 fine per dog - *Moose hunting application deadline Aug 1 - *Any deer hunting application deadline Nov 8 - Possible referendum Election Dec 31 - End of fiscal year. Taxes unpaid on this date will be printed in the annual Town Report Jan - Interest starts on unpaid taxes - Dog licenses due Jan 16 - *Turkey hunting application deadline Feb 1 -Unlicensed dogs subject to a $15.00 fine per dog * Tentative
6 DEDICATION
Ronald E. Curtis
Ron was born July 3, 1958 in Calais, M aine to Keith and Grace Curtis. After being in Africa for two years, Ron and his fam ily built a home in Palmyra. Ron and his wi fe Faith have four children - Autumn, Caleb, Micah and Ethan. A fter mov ing to Palmyra, he became involved in the Palmyra community, serving on various committees. In 1998 Ron bought the airport in Pittsfield, currently known as Curtis A ir. T heir oldest son Caleb is now running the business. On June 12, 2003 Ron died in an airplane accident. His death has left a hole in the hearts of those who knew him. He will be remembered for his love of his fam ily, God and community.
REMEMBRANCE
Please take a few moments to remember all ou r servicemen and women serv ing our country here and abroad. We are all deeply indebted to their selfless servi ce.
7 REPORT OF SELECTMEN/ADMINISTRATIVE ASSISTANT
Citizens of Palmyra
Our Town had a busy year in 2004 - here are some of the things that are happen ing in Palmyra. The Town was awarded a Housing Rehabilitation Grant in 2004. The funds provided by this grant will allow the town to help low income residents make much needed home repairs (such as upgrading heating systems, plumbing, roofing, win terization, septic systems, wells, etc). Applications for this program are available at the Town Office The Town Hall has a new well- we have replaced our old hand dug well with a new drilled well. With the installation of the new well, we are now assured that those who work in and visit the Town Hall will have safe drinking water. We are still working on the Town website. If you haven't visited the website yet, the address is Palmyra.govoffice.com. On this site, you will find contact infor mation, office hours, garbage and white goods schedules, minutes of Selectmen's Meetings and much more. We hope to include assessing and tax information to our site very soon. You can contact us by email. We check our mail several times a day, so you will receive a prompt reply to any question that you have. The address is Palmyra@ tdstelme.net. Last year at Town Meeting, the voters decided to keep a portable school build ing that the school district had been renting from the town. In 2004 power was hooked up to the building, the heating system was repaired, and a water line was installed. This year we hope to have a slab put under the building, and install a septic system and bathrooms. The Town has not yet decided what this building will be used for - some suggestions have been: a recreation building, town office, and library. If you have an idea or a suggestion, please feel free to send an email, give us a call, or attend the Building Committee Meeting that will be coming up in the near future. Please check our website or the Rolling Thunder for a date and time. The Selectmen, in our capacity as Assessors, have been busy updating the tax records. A new computer program is already making this process more efficient and we will be able to do even more if an additional computer is approved by the voters at town meeting. By doing an in-house updating of the taxes we hope to avoid the expense of a revaluation. Once the assessing is updated, taxpayers will receive a notice of their new valuation. We look forward to seeing you at Town Meeting.
Respectfully Submitted
Palmyra Board of Selectmen Diane Abbott Cookson, Administrative Assistant
8 TOWN WARRANT TOWN OF PALMYRA State of Maine County of Somerset
To Michael Cray, Constable of Palmyra in said county,
GREETINGS: In the name of the State of Maine, you are hereby required to notify and warn the inhabitants of Palmyra, qualified to vote in town affairs, to assemble at the Palmyra Town Hall, in Palmyra on Friday the eleventh day of March, A.D. 2005 at 11:45 a.m., then and there to act on Articles One and Two, to then adjourn and reassemble at the Palmyra Consolidated School on Saturday the twelfth day of March, A.D. 2005 at ten o'clock in the forenoon then and there to act on there maining articles to wit: Note: Election of Moderator will be at 11:45 am, and voting will be from Noon to 7:00p.m. on Friday, March 11.
Art. 1 - To elect a moderator by secret ballot to preside at said meeting.
Art. 2 - To elect the following by secret ballot: Selectmen, Assessors and Overseers of the Poor - two members for three-year terms; one member of the SAD #48 Board of Directors for a three-year term.
Art. 3 - To see if the Town will vote to raise and appropriate$ 5,000 for Selectmen's compensation. Budget Committee recommends- Yes
Art. 4 - To see if the town will vote to raise and appropriate $30,000 for insurances. Estimated breakdown as follows: Health $14,300 Risk management 8,200 Elected officials 5,500 Workers comp 5,200 Unemployment 2,800 Total $36,000 Budget Committee recommends - Yes
Art. 5 -To see if the Town will vote to raise and appropriate $90,000 for the Town Charge account, with funds received for Town services, including Notary and lien fees and Town Hall rent to be credited to this account to lower the appropriation. Estimated expenditures as follows: A. Salaries $56,500 B. FICA 4,800 C. Utilities 8,000 D. Supplies, equip, maint. 7,000 E. Advertising 1,700
9 F. Postage 2,000 G. Mileage, dues, training 2,500 H. Street lights 2,000 J. Contracted services 5,500 Total $90,000 Budget Committee recommends -Yes
Art. 6 - To see if the Town will vote to raise and appropriate $6,500 to purchase the following: A new computer, software for the motor vehicle program and Town Clerk's package. Budget Committee recommends - Yes
Art. 7 - To see if the Town will vote to authorize the Selectmen to establish a retire ment fund for Town employees and to raise and appropriate $8,000 for same. Budget Committee recommends-No recommendation
Art. 8 - To see if the Town will vote to raise and appropriate $10,000 for improve ments and maintenance for the portable classroom acquired by the town in 2004. Improvements would include a slab, septic system and bathroom facilities. Note: Proposed uses of the building include recreation, town office and town library. Budget Committee recommends -No recommendation
Art. 9 -To see if the Town will vote to raise and appropriate $10,000 for Assessors compensation. Any funds remaining at the end of the year will be placed in the investment account, which was set up previously, for future assessing work. Budget Committee recommends- Yes
Art. 10 - To see if the Town will vote to charge interest on all unpaid taxes after such date the Town shall determine. Note - maximum allowed by the State Trea surer is 7.75 percent Selectmen recommend- 7.75 Budget Committee recommends- Same
Art. 11 -To see if the Town will vote to give a discount on real estate and personal taxes and to set the rate and deadline; also to decide funding for same. Selectmen recommended- No recommendation Budget Committee recommends-Two percent if paid in full within 60 days of tax commitment. No recommendation on amount to be raised.
Art. 12 -To see what rate of interest the Town will vote to set on abated taxes for the coming year. Note: Minimum set by State is 5%. Selectmen recommend- 5% Budget Committee recommends- Same
Art. 13 - To see if the Town will vote to have the Selectmen choose all necessary Town Officers for the ensuing year and fix compensation for same. 10 Art. 14-To see if the Town will vote to authorize the Selectmen to spend an amount not to exceed three-twelfths ( 1/4) of the budgeted amount in each budget category of the 2005 annual budget during the period from January I, 2006 to the Annual Town Meeting. Budget Committee recommends -Yes
Art. 15- To see if the Town will vote to authorize the Selectmen to obtain loan(s) in anticipation of taxes not to exceed fifty percent (50%) of the total commitment, such loans to be paid during the current fiscal year. Budget Committee recommends -Yes
Art. 16 - To see if the Town will vote to authorize the Selectmen to sell and dispose of any real estate acquired by the Town for non-payment of taxes, in such terms as they deem advisable, and to execute quit-claim deeds for such property. And if they should choose to employ a bid process, the Selectmen have the right to accept or reject any or all bids. Budget Committee recommends-Yes
Art. 17 -To see if the Town will vote to authorize the Selectmen to sell excess Town equipment and property. Any funds realized from such sales will be credited to the appropriate account. Budget Committee recommends-Yes
Art. 18 -To see if the Town will vote to raise and appropriate $150,000 for the Public Works account. Estimated amounts in each category as follows: A. Summer Roads $ 20,000 B. Winter Roads 50,000 C. Capital Road Improvements 43,000 D. Equipment 37,000 Total $150,000 Budget Committee recommends -Yes
Art. 19 - To see if the Town will vote to take anticipated State funds from the Urban-Rural Initiative Program (formerly Local Road Assistance) and put in the Road Investment Account for capital road improvements. Estimated amount $40,000. Budget Committee recommends- Yes
Art. 20 -To see if the town will vote to raise and appropriate $45,000 for Fire Protection. Budget Committee recommends-Yes
Art. 21 -To see if the Town will vote to raise and appropriate $5,000 for Hartland St Albans Ambulance Service. Budget Committee recommends- Yes
11 Art. 22 - To see if the Town will vote to raise and appropriate $80,000 for Solid Waste Disposal, with weekly pickup May through September, biweekly pickup October through April. Reimbursements from Penobscot Energy Recovery Com pany (PERC) to be credited to this actount. Approximately $21 ,500 of this will be to pay the first year of a three-year contract with M.D. Calcia,and the remainder to pay tipping fees to PERC and to dispose of white goods and other materials accept able to the Town. Budget Committee recommends- Yes
Art. 23- To see if the town will vote to raise and appropriate $15,000 for the Recy cling Program, with monies received from other towns to be credited to this ac count. Budget Committee recommends- Yes
Art. 24 - To see what sum the Town will vote to authorize the Selectmen to take from surplus to lower the 2005 Tax Commitment. Selectmen recommend - $250,000 Budget Committee recommends - $300,000
Art. 25 - To see if the town will vote to raise and appropriate $5,000 for legal expenses. This would include expenses associated with the sale of tax-acquired property, land-use violations and other legal expenses. Any fines and reimburse ments will be credited to this account. Budget Committee recommends- Yes
Art. 26 -To see if the Town will vote to raise and appropriate $7,000 for mainte nance and improvements to the town cemeteries, with interest earned from the Cem etery Investment accounts in 2004 to be credited to this account. Budget Committee recommends- Yes
Art. 27 - To see if the Town will vote to accept the following amounts for purchase of cemetery lots and for perpetual care: Note - All lots sold are in the Village Cemetery Name Amount Lot# Russell Cahill $100 352A Kelly Raymond 200 182 Joyce Richardson 100 165B William & Adrienne Thibodeau 100 181 Garfield Watson 200 183
Art. 28 - To see if the Town will vote to rollover the balance of the Veterans' Memorial account to the next fiscal year and to authorize the Town to accept funds from individuals for the purchase of paving stones. These stones will be placed near the Veterans' Memorial to honor individuals chosen by the purchaser. Budget Committee recommends -Yes
12 Art. 29 - To see if the Town will vote to raise and appropriate $5,500 for General Assistance and to accept funds reimbursed from the State of Maine. Budget Committee recommends -Yes
Art 30 - To see if the town will vote to raise and appropriate $2,020 for Maine Municipal Association dues. Budget Committee recommends - Yes
Art. 31 - To see if the town will vote to raise and appropriate $500 for the Planning Board and Board of Appeals. Any fees collected will be credited to their respective accounts. Budget Committee recommends -Yes
Art. 32- To see if the Town will vote to raise and appropriate $3,200 for compensa tion for the Code Enforcement Officer. Budget Committee recommends Yes
Art. 33- To see if the Town will vote to raise and appropriate $3,500 for the Animal Control account. Budget Committee recommends-No recommendation
Art. 34-To see if the Town will vote to raise and appropriate $3,500 for the Recre ation Program. Budget Committee recommends-Yes
Art. 35 - To see if the Town will vote to raise and appropriate $4,000 for mainte nance of the Town Park and the ice skating rink. Budget Committee recommends -Yes
Art. 36 - To see if the Town will vote to raise and appropriate $2,000 for the Town Bicentennial celebration to be held in 2007. These funds will be added to the in vestment account established at the special town meeting of May 13, 1998. Funds received from fund raising efforts will be deposited in the operating account that was created at a special town meeting on June 23, 2004. The Bicentennial Commit tee will determine how much of these funds will remain in the operating account and how much to put into the investment account. Any operating funds left at the end of the year will be rolled over to the next fi scal year. Budget Committee recommends - Yes
Art. 37 -To see if the Town will vote to raise and appropriate $500 for the Head Start program. Budget Committee recommends - Yes
Art. 38-To see if the Town will vote to establish a fund for the purpose of accept ing donations for Palmyra's Christmas program known as the Giving Tree Program with any funds remaining in the account at the end of the year to be carried over to the next fiscal year. If the Town chooses to administer this program, the Selectmen will appoint someone to chair it. Budget Committee recommends -Yes 13 Art. 39 - To see if the Town will vote to raise and appropriate the following for library services: A. Newport Public Library - $475 B. Public Library at St. Martin's Church-$ 350 C. Reimbursement for Palmyra residents using the Pittsfield Public Library - $700 D. Hartland Public Library- $240 Budget Committee recommends - Yes
Art. 40 - To see if the Town will vote to raise and appropriate $5,000 to help finance the restoration and expansion of the Pittsfield Public Library. This would be the second year of a three-year fund raising effort. Budget Committee recommends- Yes
Art. 41 - To see if the Town will vote to raise and appropriate the following for area food banks and soup kitchens: Tri-Town Food Bank $500 Palmyra Soup Kitchen $500 Newport Food Bank $700 Budget Committee recommends- Yes
Art. 42-To see if the Town will vote to raise and appropriate $200 for the Kennebec Valley Community Action (KVCAP) Transportation program Budget Committee recommends -Yes
Art. 43 - To see if the Town will vote to raise and appropriate $300 for Hospice of Somerset County. Budget Committee recommends- Yes
Art. 44 - To see if the Town will vote to raise and appropriate $300 for the Family Violence Project. Budget Committee recommends- Yes
Art. 45-To see if the Town will vote to raise and appropriate $1,608 to support Senior Spectrum. Budget Committee recommends- Yes
Art. 46 - To see what the Town will vote to do with the revenue received from Inland Fisheries & Wildlife for snowmobile registrations. Selectmen recommend - 75% to Palmyra Snowmobile Club and 25% to the recreation account. Budget Committee recommends -Same
Art. 4 7 - To see if the Town will vote to raise and appropriate $200 for membership in the Sebasticook Valley Chamber of Commerce. Budget Committee recommends- Yes
14 Art. 48 -To see if the Town will vote to raise and appropriate $100 for membership in the Somerset Economic Development Committee. Budget Committee recommends- Yes
Art. 49 - To see if the Town will vote to raise and appropriate $2,397 for dues for Kennebec Valley Council of Governments (KVCOG). Budget Committee recommends- Yes
Art. 50-To see if the Town will vote to take $2,000 from surplus for a contingency fund to be used on any account(s) that is in danger of running short before the end of the year. Budget Committee recommends- Yes ·
Art. 51 - Shall the revised ordinance entitled Planning Board Ordinance for the Town of Palmyra, which was originally adopted at Town Meeting in 1973, be adopted as follows:
PLANNING BOARD ORDINANCE FOR THE TOWN OF PALMYRA
I. Establishment Pursuant to M.R.S.A. Art. VTII-A and 30 M.R.S.A. ss 1917, the Town of Palmyra hereby establishes the Municipal Planning Board
II. Appointment A. Appointments to the Board shall be made by the Municipal Officers,
B. The Board shall consist of five members and two associate members
C. The term of each member shall be three(3) years, except for the initial appointments, which were staggered, and were made in 1973 when the Planning Board was originally established. Associate members will serve for three(3) years.
D. When there is a permanent vacancy, the Municipal Officers shall within 60 days of its occurrence appoint a person to serve the unexpired term, giving an associate member first consideration. A vacancy shall occur upon the resignation or death of any member or when a member ceases to be a voting resident of the Town or when a member fai ls to attend four consecutive regular meetings or fails to attend at least 75 percent of all meetings during the preceding twelve month period. When a vacancy occurs, the Chairman of the Planning Board shall immediately so advise the Municipal Officers in writing. The Board may recommend to the Municipal Officers that the attendance provision be waived for cause, in which case no vacancy will then exist unless the municipal Officers disapprove the recommendation. The Municipal Officers may remove members of the planning Board by unanimous vote, for cause, after notice and hearing. 15 lll. Organization and Rules A. The Board shall elect a Chairman, Vice Chairman and Secretary from among its members yearly. The Board may also create and fill such other officers as it may determine. The terms of all offices shall be one year with eligibility for reelection.
B. When a member is unable to act because of interest, physical incapacity, absence or any other reason satisfactory to the Chairman, the Chairman shall designate an associate member to sit in his/her stead.
C. An associate member should attend all meetings of the board and participate in its proceeding, but may vote only when he/she has been designated by the chairman to sit in for a member.
D. Any question of whether a member shall be disqualified from voting on a particular matter shall be decided by a majority vote of the members except the member who is being challenged.
E. The Chairman shall call at least one regular meeting of the board each month.
F. No meeting of the Board shall be held without a quorum consisting ofthree(3) members or associate members authorized to vote. The board shall act by Majority vote of the members present and voting.
G. The Board shall adopt rules for transaction of business and the Secretary shall keep a record of its resolutions, transactions, correspondence, findings and determinations. All records shall be deemed public and may be inspected at reasonable times.
IV. Duties and Powers
A. The Board shall prepare a Comprehensive Plan as defined by 30 M.R.S.A. ss 4961.
B. The Board shall perform such duties and exercise such powers as are provided by Town ordinances and the laws of the State of Maine.
C. The Board may obtain goods and services necessary to its proper function within the limits of appropriations made for the purpose.
Art. 52- Shall the ordinance entitled Road Standards for Subdivisions be amended as follows: l. Section I, B, item 8,- Add subsection Sa- Geo textile material shall be placed before the gravel base is installed 2. Section I, B, item 10-There will be no requirement to pave subdivision roads. The paving requirement that existed when this ordinance was first adopted will be negated. 16 3. Section I, B, item 11 -Take out the word pavement 4. Section I ,B, items 20 and 21, which refer to the paving of subdivision roads be removed ~ Note: Copies of the Road Standards Ordinance for Subdivisions as passed are available at the Town Office and will be available at Town Meeting.
Art. 53 -To see if the Town will vote to allow a new Somerset County jail complex to include the Sheriff's Department to be constructed outside the boundary of the County Seat of Skowhegan and be located on the East Madison Road in Madison being futher identified as Map 4, Lot 52 on the Town of Madison tax maps.
The Selectmen hereby give notice that the Registrar of Voters will be available at the Town Office during regular hours to register new voters or to correct names and addressees. Notice is also given that absentee ballots will be cast at 6:00 p.m. on voting day, March 11, 2005.
Given under our hand this _____ day of February, 2005.
RETURN OF THE WARRANT
Palmyra, Maine
Pursuant to the within warrant to me directed, I have notified and warned the inhab itants of said town, qualified as herein expressed, to meet at said time and place, and for purposes therein named, by posting an attested copy of said warrant at the Town Office, Post Office, Big Ed's Quik Stop, Palmyra Variety and Ell Hill Gen eral Store in said town on February __, 2005, being at least seven days before the meeting.
Michael Cray, Constable of Palmyra
17 OFFICIAL BALLOT TOWN OF PALMYRA Municipal Election March 11 , 2005 Joan R. Bradley, Town Clerk
Place a cross (X) or a check (--/) in the square at the left of the name of the candidate for whom you choose to vote. You may vote for a person whose name does not appear on the ballot by writing the person's name in the blank space provided and marking in the square at the left. If you make a mistake, you may request a new ballot. DO NOT ERASE.
Vote for no more than TWO for a three-year term for SELECTMAN, ASSESSOR, OVERSEER OF POOR
D BRINDLEY, HERBERT
D JONES, PRISCILLA D ______D ______
Vote for ONE for a three-year term for SAD 48 BOARD OF Dl RECTORS
D REHEUSER, LOUJEAN 0 ______
18 TOWN CL~RK'S REPORT FOR 2004
Elections and Town Meetings - In 2004 we started the year off with a con tinuation of the SAD #48 budget vote for 2003/2004. The vote was held on March 9 along with our local election. The traditional town meeting was held the follow ing Saturday. The SAD budget was again voted down and also in June, but a budget was finally adopted at an open meeting. A primary and referendum election was held in June with a good turnout of voters. Also in June we held a special town meeting to set up an operating account for the Bicentennial Committee. In July we voted on the 2004/2005 SAD #48 budget. As in the previous year, the first vote failed and was adopted later at an open meeting. We had a larger turnout of voters for the March town meeting than usual. We would bke to see this continue. The Selectmen decided to move the Annual Town Meeting back to the Palmyra Consolidated School to accommodate more people. Also please note reduced hours for the town election. Town reports will be out about a week before the March town meeting and if you have any questions, please feel free to contact the Town Office.
Vital Statistics Recorded Births 22 Deaths 16 Marriages 17 A reminder concerning the In Memoriam section at the beginning of our town re port- This only includes death certificates that are filed in Palmyra or some that we might have personal knowledge of. Please let us know if any are left out and we will add them on for next year.
Dog Licenses Issu ed Male/female 115 Neutered/spayed 224 Kennel 1 . The number of dogs licensed decreased from last year. We will be forced to take some people to court this year. We do hope that more people are becoming aware of the need to have rabies shots and to license their dogs. Fines are the same as last year. If not licensed by January 31, a fine of $15.00 will be charged. A warrant will be issued after April! for those not licensed and a $25.00 fine per dogs will be charged. Hunting and Fishing Licenses -As reported for the past four year, the De partment oflnland Fisheries and Wildlife (DJF&W) had planned to have all but the smallest towns online for the issuance of both hunting and fishing and recreational vehicle licenses. Again the process is taking more time than predicted and it isn't expected to be in place until later this year. There were no increases in fees this year. Respectfully submitted, Joan R. Bradley, Town Clerk
19 TAX COLLECTOR'S REPORT FOR 2004
Real Estate Taxes - Please remember that taxes aren't required to be paid in one lump sum. Taxpayers may pay a portion at a time in advance or after the bills have been issued. The only requirement is that the oldest must be paid first. If you have any questions about taxes or the tax lien process, please contact the Town Office. We didn't sell any tax-ac quired property in 2004.
Motor vehicle - There were no increases in fees this past year. The Selectmen approved a new policy regarding obtaining insurance information. We will no longer make calls from the Town Office to verify insurance coverage. The customer will be required to call the insurance company personally. This can be faxed to the Town Office - 938-4404
Respectfully submitted, Joan R. Bradley, Tax Collector
REPORT ON 2004 TAXES As of December 31, 2004 Taxes committed $996,625.00 Abatements 581.57 Supplements 204.13 Discounts 13, 105.13 Adjustments 58.54 Less foreclosed 2,701.37
Net to collect- 12-30-04 $980,382.52
Collected in 2003 278.51 Collected-Jan-Dec RE $784,175.19 Pers 37,914.87 Total collected $822,368.57
Balance to collect - 12-31 -04 $158,013.95
20 2004 Real Estate Taxes Outstanding As of December 31, 2004 *Paid in full by Jan. 31, 2004 Almodovar, William, Jr & Eva $1,5 16.82 Angel, Luke & Dawn 147.51 Armstrong, Coralee 209.24 Atwater, David & Lucille 342.55 Atwater, Joshua & Krista) 359.09 Bailey, Charles & James 274.16 Barnes, James, Jr 178.80 * Batchelder, Gerry, Jr. 1,044.34 Bates, Kandes 1,551.09 Belanger, Patrick & Holly 1,415.35 Bell, Daniel 255.96 Booth, John & Tawnya 692.70 Boulier, April & Billy 2,105.37 * Boulier, Clarence 835.74 Boutwell, Philip & Phyllis 262.24 Bowring, Monica 80.46 Bragg, Russell & Mildred 480.38 Braley, Scott 749.32 Brooks, Robert 2,098.67 Brown, Kimberly 83.44 Brown, Robert & Lucille 631.6 1 Brown, Robert & LuciJie 107.28 Brown, Robert & Lucille 263.73 Burnham, Arthur, Jr. 193.70 Burnham, Geraldine 398.43 Burrell, Cynthia L. 516.88 Burrill, Charles 290.40 Burrill, Christine 603.45 Call, Dale & Laurie 9 1.49 Call, Terrance & Sherry 232.44 Call, William & Darlene 567.54 Campbell, Frederick & Karen 299.34 Carmichael, Lewis & Helen 804.45 Carr, Jeffrey & Judy 509.43 Carter, Michael 135.59 Chadbourne, Dana & Jessica 478.14 * Chambers, Jason 998. 15 Chandler, Frank 1,329.08 Chase, Dean 59.60 Choiniere, Scott & virginia 385.91 Clay, Earl & Evelyn 402.30 Cohen, Clairina 263.58 Collamore, Cary 342.70 Collins, Anthony & Kathryn 1,694.13 Collins, Kathryn & Anthony 558.60 Comfort, Kenneth 186.25 Connelly, James & Sally 93.87
21 Connelly, James & Sally 253.30 Corriveau, Raymond & Mary 1,279.76 Cosmo, Joseph 220.52 Cote, Michelle 86.42 Cowan, Willis Heirs 172.69 Cowette, Clair 464.73 * Cray, Robert, Jr 347.02 Cross, Carl 119.05 Curry, Todd 146.02 Cyr, Emily Heirs 649.64 Davis, Joyce 1,872.09 Davis, Joyce 125.16 Deraps, April 676.31 * Donaldson, Stacey & Richard, Jr. 95.36 Doucette, Harry & Diane 233.93 Doucette, Harry & Diane 235.42 Doucette, Harry & Diane 1,873.68 Dow, Corey 150.49 * Duplisea, Allen 798.49 Duplisea, Kenneth 256.28 Duplisea, Kenneth 767.20 Duplisea, Leroy & Theodora 370.86 Emery, James & Robin 309.92 Estes, Brannon 679.44 Estes, H. W. Heirs 831.27 Estes, H. W. Heirs 193.70 Estes, H. W. Heirs 65.56 Estes, H. W. Heirs 29.80 Estes, H. W. Heirs 52.15 Evangelista, Chris 144.53 Fall, Brent J. 683.76 * Fiandaca, Frank & Lori 1,608.46 Fior, Darren 292.04 * Flicldnger, Timothy 90.89 Flood, David & Anita 747.83 Flood, Martin 247.19 Frost, Robin 1,080.10 Frost, Robin 658.58 Furbush, Marion Estate 156.45 Furbush, Marion Estate 163.90 Furbush, Marion Estate 2,752.03 Gagne, Mary 668.86 Gaumond, Brian 859.73 Gendron, Guy & Michele 379.19 Grant, William & Deborah 223.35 Gray, Earl & Thomas 143.04 * Griffith, John 16.39 Grignon, Reimond & Deborah 1,969.04 Grover, Daniel & Roberta 1,147.90 Gustin, Casalena 123.67 * Ham, Phillip 274.91 22 Hamilton, Scott & Alison 391.72 Hamlin, John 1,068.18 Hamlin, John H & Kenary, Kathleen 1,266.16 Hanscom, Andrew & Heidi 937.06 Hanscom, Anna 287.42 Hardwick, Peter 925.14 Harris, Florence & Bruce 162.26 Hayden, James & Lianna 379.95 Higgins, Robert 102.81 • Hill, Allanson 910.39 Hill, Allanson 156.45 Holmbom, Joshua & Laurie 148.40 * Holt, Joanne 324.20 Hubbard, Stanley 685.40 * Hugal, Matthew & Brown, Pauline 186. 10 Hughes, Patricia 166.73 Humphrey, Reginald & Louise 511.67 Huotari, Paul 108.77 Johnston, Harvey 823.08 * Johnston, Ivan, Jr 1,050.30 * Johnston, Robert & Harvey 373.99 * Jones, Donna Heirs 412.73 Jones, Richard & Finson, Ann 136.00 * Judkins, Bruce & Carina 1,242.66 Kelley, Neal & Roxanne 445.51 Kennedy, Andrew 719.52 Kennedy, Larry 607.77 Kennedy, Margaret 13 1.12 Kennedy, Mark & Martha 138.42 Kennedy, Terry & Margaret 1,409.39 Kennedy, Terry & Margaret 455.94 Kern, Peter & Gladys 457.28 Kimball, Larry 390.38 Knowles, Mary Anne 1,086.21 Knowles, Ramon & Sharon 404.39 Labree, Cheryl 426.14 Labree, Gary & Nola 223.35 Lagross, Jeffrey & Lisa 427.48 Lagross, Jeffrey & Lisa 916.35 Lane, Thelma & Richard 579.61 Lary, David & Margaret 874.48 Lary, David & Margaret 353.93 Lathrop, Roger & Althea 815.03 Lavoie, Kevin & Molly 911.73 * Lawler, Charles 244.21 Lawler, Charles 11 .92 Leavitt, Therolin & Earl 169.86 Leavitt, Therolin & Earl 475.16 Leblanc, Joseph 321.69 Levasseur, Raymond 1, 171.14
23 Lovley, Gregory 6,249.06 Lowell, Roger, Jr. 840.36 Lunt, Robert & Gloria 233.93 Lynch, John & Sally 429.12 Lynch, John & Sally 1,027.95 Lyons, Edward 162.41 Mailman, Joyce 180.29 Malcolm, Perley& Kimberly 718.03 Manzo, Louis & Melinda 105. 79 * Marcia, Chris & Judith 552.64 Marshall, Gerald & Barbara 999.75 Marshall, Gerald & Barbara 181.78 Martin Family Farm 426.14 Martin Family Farm 339.72 Martin, Francis 560.24 Martin, Sylvia 96.85 McCarthy, Hsiu 138.57 McCrillis, David & Patricia 232.44 McCrillis, David & Patricia 1,221.65 McDougal, Dorothy 62.58 McDougal, Paul & Robin 457.43 McFarland, Frank, Jr. 351.64 McFarland, Kelli 448.49 McGlone, John & Caroline 250.32 Meservey, Jaime & Christopher 792.68 Mitchell, Aaron & Beth 420.18 Morin, Michael 6 15.37 Morrill, Amanda & Richards, Coburn 293.53 Muszynski, Richard 145.87 Nelson, Kevin 691.21 Nelson, Sabrina & David 98.34 * Nickerson, Jeffrey & May 661.41 Noble, Charles & Rebecca 217.54 Ogden, Karen 323.33 Oliver, David 99.83 Oliver, Philip & Brown, Betsy 735.91 Page, Robert & Catherine 300.83 Palmer, Carl, Sr. 354.47 Parker, Ricky & Coradean 561.58 Pearl, Christopher & Kimberly 414.22 Pennock, Jonathan 142.89 Perkins, Winthrop 329.78 * Perkins, Winthrop & Donna 211.58 * Phelps, Virginia 637.72 * Pio, Jacqueline 633.25 Piscatelli, Vincent 1,275.44 Plourde, Sharon & Randy 311.41 Porter, Doris Heirs 562.33 Pratt, Elisha & Doris 621.18 Preble, Carlton & Cynthia 178.80 Preble, Carlton & Cynthi s 692.70 24 Prescott, Catherine 545.1 9 * Prosser, Frank & Belinda 150.83 * Prosser, Ray 452.81 Quimby, Julie 156.30 Raye, Rebecca & Randy 753.79 Raymond, Dwayne & Kelly 572.1 6 Raymond, Elwin 4 11.24 Raymond, Kelly & Dwayne 574.99 Raymond, Kelly 360.58 Raymond, Roben & Martha 969.84 Richards, Coburn 93.87 Richards, James & Bonnie 52.00 Richards, Margaret 236.91 Richards, Margaret & 1 ames 1,520.55 Richardson, Beverly 238.25 Richardson, Kathy 111 .60 Rines, Travis 84.93 Rines, Wayne & Patricia 126.65 Robbins, James & Patricia 479.78 Robens, David & Doreen 476.65 Robens, Doreen 168.37 Robinson, Desi & Iva 206.96 Robinson, Frank & Paulette 688.38 Roubo, David & Kathleen 132.61 * Roubo, David & Kathleen 125.16 * Roubo, David & Kathleen 43.21 * Rowe, Dennis & Christine 363.41 Rowe, Randy 70.03 Rowe, Wilbur 497.66 Rowe, Wilbur 1,245.49 Rowell, Eric 14.90 Ryder, John & Melissa 96.03 Schmidt, Roben 665.88 * Shaw, Carmen & Rodney 233.93 Shaw, Carmen & Rodney 89.40 Shaw, Leona Heirs 83.44 Shaw, Lester & Juanita :358.94 Shaw, Lester & Juanita J 51.98 Shaw, Roben & Wealthy 209.60 * Shaw, Vrra Heirs & Bowring, Vira 290.40 Shaw, William 55. 13 Shaw, William 213,07 Sheldon, John & Janice 910.24 Simonds, Frank & Christy 1,048.96 Small, Allen & Patricia 665.88 Smith, Bradley 131.12 Smith, Doug Inc 107.28 Smith, Doug Inc 90.89 Smith, Doug Inc 90.89 Smith, Doug Inc 90.89 Smith, Doug Inc 90.89 Smith, Douglas 2,009.27 25 Smith, Douglas & Trisha 151.98 Smith, Douglas & Trisha 151.98 Smith, Douglas & Trisha 213.07 Snowman, Mark & Audrey 461.90 Spencer, Galen Heirs 151.98 Spencer, Susanne 345.53 Sprague, Daniel 96.85 Sprague, Daniel & Shelia 637.57 Sprague, Dean & Jayme 429.12 Sprague, Forester Jr. & Daniel 196.68 Sprague,Forester Jr & valerie 1,536.19 Sprague, Forester Jr 365.05 Stafford, Heidi & Shane 242.72 Stanley, Willis 393.96 Staples, Joseph 90.89 Stevens, Joseph 953.60 Stickney, Robert, Jr. 20.86 Sweet, Ronald 706.26 Tarr, Andrew & Hilary 669.01 Therriault, Donald & Nadine 1,028.10 Thibodeau, Maurice & Powell, Gloria 817.86 * Thistle, Dale & Sylvia 132.61 Thompson, Jane 83.44 Toce, John & Gloria 86.42 Tower Ventures 2,205.20 Tower Ventures 1,494.1 0 True, Donna 251.66 Turner, Clarence, Jr. 447.60 Tuttle, Michael 1,385.70 Tuttle, Michael 178.80 Verhey, Harold & Gloria 17 1.35 Walsh, Darlene 262.09 Ward, Douglas & Heather 579.61 Watrous, Stephen, Jr. 536.40 Watrous, Stephen & Sharon 902.79 Watrous, Stephen & Sharon 347.17 Watson, David 302.47 * Watson, Herman 521.35 Watson, Herman 801.62 Watson, Herman 62.58 Webb, Frank & Regina 180.89 * Webb, Kathy 265.22 * Webster, Ralph & Jean 746.17 Wiers, Rebecca 292.88 Wiers, Stephen & Zina 1,233.72 Wilber, James & Anna 451.32 Wilcox, Kelly & Michael 913.22 Young, David & Amy 116.07 Young, Judith 120.69 Young, Leonard, Jr. & Rosemary 9 19.1 8
Total Outstanding - $158,013.95 26 2004 PERSONAL PROPERTY TAXES OUTSTANDING As of December 31, 2004 *Paid in full by January 31, 2005 Collins, Anthony & Kathryn $460.41 Day, Robert, Jr. 44.70 Frontiervision 1,142.09 Frost, Robin 208.60 Kern, Peter 7.45 Lary, David & Margaret 59.60 Lathrop, Roger & Althea 37.25 Mencl, Robert & Justine 44.70 Pratt, Elisha & Doris 22.35 Richards, Margaret & James 17.88 Rowe, Wilbur 29.80 Scientific Games 40.23 Schultz, Warren & Mary 19.37 * Sprague, Daniel & She lia 23.84 Sprague, Forester & Valeries 177.31
Total outstanding- $2,335.58 REPORT ON 2003 TAXES & LIENS As of December 3 1, 2004 Liens foreclose 02-10--06 Taxes outstanding 01 --01--04 $150,175.38 Abatements 2,345.40 Supplements 444.12 Discounts 17.13 Less foreclosed (200 I) 155.40 Less foreclosed (2002) 2,720.24 Adjustment 7.33 Net to collect - 12- 3 1- 04 $145,374.00
Collected - Jan- Dec - RE $119, 882.26 - Pers 1,637.92 Total collected $121,520.18
Balance to collect - 12-31--04 $23,853.82
2003 Taxes & Liens Outstanding As of December 31 , 2004 *Paid in full by Jan. 3 1, 2005 Batchelder, Gerry, Jr. 748.91 Bessey, E.D. & Sons 57.72 Boulier, Clarence 822.88 Brooks, Robert & Marjorie 2,264.40 Burrill, Charles 281.20 Burrill, Christine 6 12.72 Campbell, Frederick & Karen 300.44
27 Connelly, James & Sally 93.24 Cyr, Emily Heirs 645.28 Emery, James & Robin 51.21 Evangelista, Chris 143.56 Flickinger, Timothy 90.28 Flood, Martin 238.28 Frost, Robin 1,065.60 Frost, Robin 654.16 Gagne, Mary 3 16.83 Johnston, David & Heather 291.56 Jones, Donna Heirs 409.96 Kennedy, Margaret 130.24 Kimball, Larry 294.52 Labree, Cheryl 340.40 Labree, Gary & Nola 214.60 Lathrop, Roger & Althea 809.56 Lowell, Roger, Jr. 834.72 Martin Family Farm 423.28 Martin Family Farm 337.44 Martin, Francis 463.24 McDougal, Dorothy 41.79 McFarland, Frank, Jr. 349.28 McFarland, Kelli 455.84 Mitchell, Aaron 429.20 Noble, Charles 223.48 Oliver, Philip & Brown, Betsy 723.72 Parker, Ricky & Coradean 643.80 Pio, Jacqueline 629.00 Plourde, Sharon & Randy 321.1 6 Prescott, Catherine 534.28 Raymond, Robert & Martha 4.09 Richards, Cobum 93.24 Richards, Margaret 62.16 Richards, Margaret & I ames 1,478.52 Rines, Wayne & Patricia 125.80 Robinson, Desi & Iva 198.32 Rowe, Wilbur 494.32 Rowe, Wtlbur 1,229.88 Simonds, Frank & Christy 1,041.92 Smith, Douglas & Trisha 256.04 Snowman, Mark & Audrey 427.91 Turner, Clarence, Jr. 432.16 Walsh, Darlene 37.01 Ward, Douglas & Heather 575.72 Wiers, Stephen & Zina 1,209.16 Wilber, James & Anna 441.04 Young, David & Amy 11 8.40
Total outstanding - $23,342.42
28 2003 PERSONAL PROPERTY TAXES OUTSTANDING As of December 31, 2004 *Paid in fu ll by January 31,2005
Day, Robert, Jr. $44.40 Frontier Vision 94.04 Frost, Robin 207.20 Lary, David & Margaret 59.20 Lathrop, Roger & Althea 37.00 Pratt, Elisha & Doris 22.20 Richards, Margaret & James 17.76 Rowe, Wilbur 29.60 Total outstanding - $ 51 1.40
REPORT ON 2002 TAXES & LIENS As of December 31, 2004 - Liens foreclosed December 27, 2004 Liens outstanding-01-01- 04 $34,242.09 Abatements 2, 166.80 Supplements 00 Less foreclosed (2001) 136.50 Less foreclosed (2002) 1,86 1.17 Net to collect $30,077.62 Collected-Jan- Dec $22,535.12 Outstanding 12- 31-04 $7,542.50 Outstanding by taxpayer Parker, Ricky & Coradean $ 565.50 Smith, Douglas & Trisha 6,977.00 Total $7,542.50 REPORT ON 2002 PERSONAL TAXES December 31, 2004 Outstanding- 01-01-04 $ 521.04 Collected - Jan-Dec 00 Balance to collect - 12-31-04 $ 521.04
REPORT ON 2001 LIENS & TAXES As of December 31, 2004- Liens foreclosed 02-29-04 Taxes & liens outstanding 01-01-04 $ 10, 109.20 Abatements 00 Supplementals 00 Less foreclosed 136.50 Adjustment 14.50 Net to collect $9,958.20 Collected -Jan-Dec $ 9,392.70 Balance to collect- 12- 31-04 $ 565.50
Outstanding by taxpayer Parker, Ricky & Coradean $ 565.50 29 REPORTONFORECLOSEDPROPERTY As of December 31, 2004
Outstanding 01-01-04 $3,458.27 Foreclosed in 2004 (2001) 428.40 (2002) 6,983.78 Adjustment 9.03 Net outstanding $10,879.48
Collected - Jan-Dec $ 1,828.78
Balance outstanding 12-31-04 $9,050.70
Outstanding by account - *Have agreements (formal or informal) with the Town to repurchase properties. Bill & Barb Gourley $ 1,451.61 Bill & Barb Gourley 260.47 Robert & Betty Day Heirs 1,978.86 *Giles, Alvin 135.31 Graves, Rhonda 567.91 *Hood, Ned & Kathy 213.20 *Landry, Edward 152.00 *Lawler, Lee 8.11 Mcintyre, David & Philip 1,663.60 McNeil, Dennis 127.35 Roats, Mitchell & Donna 1,412.95 Scott, Sidney 677.84 Turner, Clarence, Jr 682.49
Total $9,050.70
REPORT ON OLD PERSONAL TAXES 1999-2001 - December 31, 2004
Outstanding 01--01-04 $823.47 Collected Jan-Dec 00
Balance to collect 12- 31-04 $823.47
Day, Robert $80.39 Frost, Robin 364.00 McNeil, Dennis 308.88 Pratt, Elisha & Doris 39.00 Richards, Margaret 31.20
Total $823.47
30 Treasurer's Investment Statement - 2004 Peoples Heritage Bank Peoples Heritage Bank
Chec/Ong-People• Herilllge Bicentennial CD beginning bolaooe s 469,301.67 starting balance withdrawals S (I ,896,964.89) deposit I ,000.00 deposits $ 1,884,606.17 interest s 5.26 interest $ 1,323.87 ending balance =s§===:l~.oo:;;s§'.2~6= ending balance $ 458,266.82 A.sse.. ingCD SurpiJU CD - Peoplu Htrilllge starting balance - 02 interest S 7, 157.36 beginning bolaooe s 8,080.58 deposit s 2,281.33 interest s 137.56 interest s 105.70 ending balance s 8,218.14 ending balance =s§-===:9~,544~. 3~9;= ' $1309.19 to bc added to CD Ministerial School beginning balance S 3,500.60 Playground Equipment CD beginning balance $ :::bolaooe =:§====:3~,546~4~5 :~~~~ deposit s 3,000.00 interest $ 4.52 Sold/en Memorial ending balance $ 3,004.52 beginning balance S 877.85 interest S I 1.43 Merrill Mercbonts Bonk ending balance =:s§==-~=:8~8:':'9.~28:.= Surpl•• CD - Merrill ConeteryCD beginning balance $ 36,438.67 beginning bolaooe $ 38,122.30 interest s 297.92 Deposit for 02 lot sales $ 1,000.00 ending balance $ 36,736.59 ending balance $ 39,122.30 • 100 to b.t added to CD from lcJt Jak s
Cemetery Savings Recycling CD beginning bolaooe - 02 interest S 1,751.92 beginning balance s 40,756.06 transfmed to cemetery maint. $ ( 1,751.92) interest $ 424.36 04 interest $ 516.88 ending balance s 4 1,180.42 ending balance $ 516.88 Bicentennial CD LRA Passbook Savings begj.nning balance $ 7,590.99 beginning balance S 62,966.68 interest $ 115.66 credits $ 39,326.00 ending balance s 7,706.65 interest $ 864.47 transferred to paving account ,;$~=~(~92~,4§03~9.=00~) ending balance $ 10,718.15 '$9971 to bc oddod to CD cash drawer s 300.00 checking - beginning balance $ 458,266.82 Recycle CD in transit s 39,741.74 beginning balance s Merrill Men:hants Surplus CD s 36,736.59 transferred from recycle 8I:COU!ll $ I ,831.70 Peoples Heritage S urplus CD $ 8,218.14 interest s 27.79 TOTAL SURPWS $ 543,263.29 aromgbalance =s~=-~.~.8~59~.4~9= ' $12,530./9 to be takm ' 550 be added to CD
Reminder: The school, county, and FirstPark payments will be taken from the surplus funds
31 Treasurers Report 2004 Revenues/Expenses
Debits Credits Balance Article 3 Selectmen's Compensation -Account #530 appropriated 5,000.00 salaries 5,000.00 0.00
Article 4 Insurances - Account #546 appropriated 36,000.00 Health Insurance 9,888.34 Risk Management 12,287.50 650.00 Elected Officials 6,260.50 Workers Comp 2,884.60 497.00 Unemployment 2,247.00 Total 33,567.94 37147.00 3579.06
Article 5 Town Charges- Account #500 appropriated 77,000.00 Clerk 17,850.94 AA!freasurer 21,159.60 Deputy Clerk 8,206.03 Ballot Clerk 1,600.27 public works salaries 1,700.63 cleaning hall 1,200.00 mileage 1,229.42 utilities 4,050.65 heating oil 2,326.96 street lights/signal 1,183.71 ads 682.16 supplies 4,487.34 postage 2,579.06 contract service 3, 107.00 dues 90.00 training 531.00 furnace repair 1,663.93 registry 1,677.48 petty cash 162.85 town reports 1,118.00 fire ext insp/water test 91.50 fax machine 291.48 Chamber of Commerce 80.00 fica/medicare 3,866.78 accounts payable 752.60 Copies/fax 819.90 Lien fees 4,481.04 Town Hall Rent 619.00 Total 81,689.39 82,919.94 1,230.55
32 Article 7 Portable Classroom -Account #599 appropriated 5,000.00 thermostat repair 508.18 electrical hook up 2,500.00 propane 330.89 skirting 498.95 cmp 22.28 water pipe 250.00 Total 4,110.30 5,000.00 889.70
Article 8 Well - Account #600 appropriated 5,000.00 Ken Gould 4,994.00 Total 4,994.00 5,000.00 6.00
Article 10 Assessor Compensation -Account #560 appropriated 10,000.00 salaries 4,134.89 mileage 233.80 RJD Appraisal 1,125.00 training 439.00 trio contract 2,606.00 RCA 301.27 voided check 161.50 Total 8,839.96 10,161.50 1,321.54
Article 19 Public Works - Summer Roads -Account #503 appropriated 20,000.00 salaries 9,431.72 signs 769.89 cold patch 1,252.80 training 125.00 FICA 747.29 Total 12,326.70 20,000.00 7,673.30
Winter Roads - Account #504 appropriated 50,000.00 salaries 14,107.85 salt 11 ,067.98 diesel 147.63 cold patch 138.40 rental equipment 330.00 training 40.00 RCA 1,114.53 accounts payable FEMA snow removal reimbursement 6,072.71 voided check 180.38 Total 26,946.39 56,253.09 29,306.70
33 Capitol Road Improvements - Account #505 appropriated 43,000.00 salaries 6,950.33 culverts 4,250.93 gravel 27,972.15 filter fabric 3,490.46 trucking 1,104.00 cold patch 54.40 brownpak 3,241.53 FICA 471.20 FEMA snow removal reimbursement 14,963.10 culverts 60.00 Total 47,535.00 58,023.10 10,488.10
Town Equipment - Account #581 appropriated 37,000.00 salaries 6,760.85 mileage 20.65 CMP 1,173.65 oil/heat 2,047.77 telephone/pager 910.29 repairs/maintenance 176.61 supplies 4,645.09 new equipment - compressor 610.54 parts 5,554.12 cutting edges 3,067.59 gas/oil 520.80 inspections 216.05 diesel 5,267.58 drug screen 191.00 rental equipment 369.25 garage door 2,575.00 truck cleaning 220.00 FICA 515.63 accounts payable 1,137.99 reimbursements - vendor/culvert 224.55 voided checks 515.83 Total 35,980.46 37,740.38 1,759.92
Article 21 Paving- Webb Ridge/Wyman Road - Account #556 & 421 appropriated 15,000.00 paving costs 136,515.20 transfer from LRA account 122,000.00 Total 136,515.20 137,000.00 484.80
34
Article 22 Fire Protection -Account #573 appropriated 45,000.00 dues 25.00 radio repair 259.50 Newport Fire Dept 2 1,564.63 Pittsfield Fire Dept 8,500.00 Hartland/St Albans 2,209.00 account payable 336.00 reimbursements 495.00 Total 32,894. 13 45,495.00 12,600.87
Article 23 Hartland/S t Albans Ambulance - Account #567 appropriated 5,000.00 Hartland/St Albans Ambulance 5,000.00 0.00
Article 24 Solid Waste - Account #509 appropriated 70,000.00 salaries 101.85 tipping fees 46,908.75 white goods 2,402.84 curbside 19,908.03 demolition (white goods) 621.7 1 Municipal Review Comm 774.84 Ads 20.14 FICA 2.59 accounts payable 4,268.98 PERC credits 10,804.52 Total 75,009.73 80,804.52 5,794.79
Article 25 Recycling - Account #508 appropriated 15,000.00 salaries 9,507.52 parts 1, 150.99 repairs 3,442.23 bins 848.00 supplies 8.99 Pittsfield user fee 1,039.00 diesel 885.23 FICA 728.58 accounts payable 614.42 Detroit recycle 3,768.36 Total 18,224.96 18,768.36 543.40
Article 27 Legal Expenses · Account #507 appropriated 5,000.00 Attorney Fees 603.77 Land use fines 2,000.00 Total 603.77 7,000.00 6,396.23
35 Article 28 Cemetery Maintenance- Account #501 appropriated 7,000.00 salaries 29.25 fence 189.00 contracted 5,000.00 memorial markers 141.30 FICA 2.23 transfer to CD 1 751.92 Total 5,361.78 8,751.92 3,390.14
Article 30 General Assistance -Account #502 appropriated 5,000.00 oil 2,940.89 propane 60.28 CMP 1,804.60 food/supplies 832.20 supplies 60.00 rent/lodging 1,408.20 gas 208.90 water bill 178.22 well repair 1,241.29 burial 850.00 training 45.00 accounts payable 50.00 state reimbursements 4,664.72 Total 9,679.58 9,664.72 -14.86
Article 31 Maine Municipal Association - Account #561 appropriated 1,971.00 Dues 1,971.00 0.00
Article 32 Planning Board & Board of Appeals-Account #421 appropriated 500.00 salaries 646.64 mileage 75.47 copier 300.00 supplies 80.00 postage 109.36 ads 347.36 training 150.00 FICA 48.50 permit fees 3,010.00 Total 1,757.33 3,510.00 1 752.67
Article 33 Code Enforcement Officer - Account #571 appropriated 3,200.00 Salaries 3,200.00 0.00
36 Article 34 Animal Control Officer - Account #587 appropriated 2,000.00 balance 2003 carried 1,457.74 ACOPay 3,000.00 Pager 203.32 ads 22.64 Boarding 240.00 dog licenses 1,786.00 Total 3,465.96 5,243.54 1,777.58
Article 35 Recreation - Account #580 appropriated 3,500.00 supplies/equipment 3,450.24 membership fees I 00.00 park mowing 40.00 ads 35.24 donations 50.00 accounts payable 223.65 W&W 439.46 Total 3,899.13 3 939.46 40.33
Article 36 Town Park M aintenance -Account #585 appropriated 2,000.00 Contracted Mowing 2,000.00 0.00
Article 38 Bicentennial - Account #568 appropriated 2,000.00 Add to CD 1,000.00 purchases (hats, mugs, calendars) 2,199.49 sales (hat, mugs, etc) 3,178.15 Total 3,199.49 5,178.15 1,978.66
Article 39 Head Start appropriated 500.00 500.00 0.00
Article 40 Library Services appropriated 1,525.00 St. Martins Church Library 350.00 Newport 475.00 Pittsfield 395.00 Total 1,220.00 1,525.00 305.00
Article 43 Food Banks/Soup Kitchens appropriated 1,750.00 Tri-Town Food Bank 500.00 Palmyra Soup Kitc hen 500.00 Newport Food Bank 750.00 Total 1,750.00 1,750.00 0.00
Article 44 KVCAP appropriated 200.00 0.00 37 Article 45 Hospice appropriated 300.00 0.00
Article 46 Family Violence appropriated 300.00 0.00
Article 47 Scott-Webb Medical Center appropriated 500.00 0.00
Article 48 Snowmobile Club - Account #423 Grant/IF&W reimbursement 7,302.90 0.00
Article 49 Sebasticook Valley Chamber of Commerce appropriated 200.00 0.00
Article SO Somerset Economic-Development appropriated 100.00 0.00
Article 51 Kennebec Valley Council of Government - Account #579 appropriated 2,264.00 0.00
Article 53 Contingency Fund appropriated 2,000.00 2,000.00
Article 54 Senior Spectrum appropriated 1,609.00 0.00
First Park - Account #565 appropriated 4,145.82 dues 4,145.82 reimburse for overpay 10.00 FirstPark reimbursement 251.19 Total 4,145.82 4,407.01 261.19
MSAD # 48 Payment -Account #562 843,924.54 0.00
County Tax -Account #576 12 1,770. 13 0.00
Vets Monument rollover 335.38 eagle statue 85.00 Total 85.00 335.38 250.38
Housing Grant housing cost/admin fees 155,680.00
38 Planning Board Report
We wish to thank the previous Board members for their many years of service to the Town. The Planning Board had a busy year with applications and issuing land use/ building permits with a total of 77. A number of new homes, modular/mobile homes along with decks, porches, sheds, sunrooms, and garages were part of the permits issued. Two subdivisions were approved- one of them was a mini subdivision. The Board is working on updating the comprehensive plan. The issue for a comprehensive plan is to set goals, polices, and strategies for the growth of the Town. If we want to continue to apply for and receive grant monies from the State we need a comprehensive plan or the State might not release the funds to us. Anyone planning to build or start a business or make additions or change the original use of an existing structure should contact a Board member or the Town office for more information. The Planning Board meets the second and fourth Tuesdays of each month at 7 p.m. We welcome any interested citizens to attend the meetings. If you have con cerns about zoning or the growth of the Town we will do our best to address those concerns. Board members are - Robert Tardy, Victor Bissell, Matt Brown, David Leyland, and Rebecca Wiers. The alternates are Anthony Collins and Gary Beem.
Respectfully submitted, Rebecca Wiers, secretary
Road Committee
After the March 2004 Town Meeting, the Selectmen asked for any interested citizens to reorganize the Road Committee. After a lot of calling and asking I was able to get 9 citizens to agree to come aboard. One of the things we did was to assess all the roads in the Town. We wrote up a report and gave it to the Selectmen. We are in hopes to develop a five year road plan. I encourage any interested citizen to attend our meetings with any concerns or input you have or ideas that you would like implemented. I would like to thank the guys for their valued input.... Danny York Donnie Morrison Herb Brindley Randy Robinson Doug Smith Ronnie Rowe Terry Stafford Shane Stafford Kirk Jacobsen
Respectfully submitted, Rebecca Wiers
39 ST. MARTIN'S/PALMYRA LffiRARY REPORT 2004-2005
The library had a happy experience this year as a local home schooled girl and her mother took a real interest in the library and worked on a children's section in the hall outside the main room. It was complete with small table and chairs and offered a variety of books for children. They were both thrilled to come back and see it used. We thank them very much for this volunteer project and hope it in some way was beneficial to the young woman. The reading review group is again meeting and choosing books from the li brary or donating those, which they buy and finish. We welcome anyone who has a real interest in reading to join us. We meet about every third Monday and it would be wise to call487-2483 or 938-4466 before coming, as some books take longer than others to read. The Literacy Program recently bought a copy machine that is available for use by both tutors and library. We were grateful to receive a little extra money this year from the Episcopal Diocese of Maine that enabled us to purchase this item. The hours for the library are the same for this coming year. Unfortunately, we are unable to find the volunteers to keep it open at more opportune hours. Also due to the rising cost of fuel, it would not be cost effective to heat the building many more hours than is happening already. It seems logical to be open at the same time the Literacy Program is operating. We ask that Town of Palmyra support these programs as they have in the past and the $350 is greatly appreciated and a great help in meeting the utility bills.
Respectfully submitted, Beverly Breau
Report of Sealer of Weights & Measures for 2004
Starting in March the test weights and fuel pump test equipment were taken to Augusta for the yearly calibrations. In the middle of April I picked up the equip ment and attended a meeting with the State Sealers for updates on new devices. I was sworn in at the town office in May. And in the months of July, August and October 11 pumps and 31 scales were tested in the Town of Palmyra.
Respectfully submitted Local Sealer, Tim Briggs
40 Recreation.Committee Report for 2004
The Recreation Committee had a very successful and productive year with Palmyra residents thanks to a tremendous volunteer effort. The year started out with an enormous volunteer effort by the Palmyra Cub Scouts and their families in getting the ball fields in fantastic shape for the spring season. Dugouts and bleach ers received a fresh coat of paint. The infield had vegetation which was dug up and replaced with fresh crusher dust that was donated and delivered at no cost. The baseball and softball teams had wonderful seasons competing with area towns. We also started a basketball program last year that was extremely successful. The rec reation committee surveyed the needs of town residents on election day and appre ciate those who took the time to complete the survey. It will help us in our direction to plan for Palmyra residents. A big "Thank You" to all who donated their time and expertise in 2004. The members of the committee hope that ambitious goals can be achieved in the year 2005. Maintain baseball and softball fields - Be able to offer a mowing agreement on the ball fields Continue development of the new field behind the Town Hall Continue to grow the baseball and softball programs (volunteers are needed) Continue to grow the basketball program (volunteers are needed) Continue to support the tri-town (Palmyra, Hartland, St.Albans) recreation program The Recreation Committee invites all interested to join. We desperately need volunteers to help with all the programs. Any and all help is appreciated. Please feel free to call a committee member to find out how much fun we have. We welcome your input. Current members of the Recreation Committee include Brian Barrows, Lori Barrows, Darrin Dyer, Brent Hale, Bill Randall, Rob Kreider, Matt Brown
PLUMBING INSPECTOR'S REPORT FOR 2004
Permits issued Internal permits 7 Septic system permits 29
Fee collected Total fees $3, 245.00 Amount to State 811.25 Amount retained by Town (paid to Plumbing Inspector) $2,433.75
Respectfully submitted William Murphy Local Plumbing Inspector
41 MICHAEL H. MICHAUD cou.,.,nttl: ~N:I O ISl ~ICt, MAN. T ltANSPO"ToiiTIOfll A NO INFRASTIIIJCTUI! HIGI
S....CO ...... IH ff l)lol Tu , f...._ January 2005 Dear Friends: I wo uld like to express my deepest thanks to the people of the Second Congressional District. You have asked me to return to Washington to represent you in the United States Congress in Washington, D.C. To serve you has been the greatest honor of my life. Each weekend I travel home to Maine to hear from the people of Maine' s Second Congressional District, which is the largest east of the Mississippi River. Whether it was working to create a Regional Economic Development Commission to provide funding to develop and support Maine industries, fighting for scarce transportation funding to both create jobs and improve our infrastructure, or managing the bipartisan effort on the House floor to pass S. 2486, the "Veterans Benefits Improvement Act of2004." I take my role as your Representative very seriousl y. During the next year, I hope you'll share your thoughts and concerns with me on the numerous issues facing America. If my office may ever be of any assistance, please do not hesitate to contact me at my Lewiston office at 782-3704 or by emailing me through my web page at www.house.gov/michaud. I look forward to hearing from you. With warmest regards, J{JU!__ Michael H. Michaud Member of Congress tEWISTON: ,_SOUl ISLE: 179 LIS.:OIII S~•un, G-OOVO.) r~ 20.2HA~~~~.ews.,..u.~:~~o~~235 445MN>o Sn•u~ l r•sTo..MfCK24() &o...ao11.. M f0«01 P'llSOUI lSU, ME 0476! ~(: !2011 78J.J704 ~-120 71942- &935 ~ : 120 7) ?64-1038 F.u: t2C71181· U30 F•-: 12071942-5907 Fu : t2CilJ 11$4-1060 42 HOUSE OF REPRESENTATIVES 2 STATE HOUSE STATION AUGUSTA, MAINE 04333-0002 (20 7) 287-1440 TTY: (20 7) 287-4469 Vaughn A. Stedman 166• Canaan Road Hartland, ME 04943 Residence: (207) 938-4890 Fax: (207) 287-1449 January 2005 Dear Friends and Neighbors: Thank you for giving me the opportunity to represent you in Augusta. I am enjoying the beginning of my term as your State Representative in the 122nd Maine State Legislature. We began this session by addressing a number of very important issues, some of which included tax reform and education funding. I am of the belief that true property tax relief must include controlled spending at all levels of government. As a member of the Joint Select Committee on Property Tax Reform, it will remain a priority of mine to continue the fight for property tax relief and a responsible budget that addresses spending issues in our state government. I have been appointed to the Joint Standing Committee on Education and Cultural Affairs and am very pleased to be serving on this committee. School systems in rural parts of the state, like Palmyra, need to be preserved. It is my belief I can be a positive voice in that aspect and look forward to working on these issues firsthand. All of your continued support and valued input is greatly appreciated. Please feel free to contact me in Hartland, 938-4890, or at the State House in Augusta, 287-1440. If you prefer writing, my mailing address is 166 Canaan Road, Hartland, Maine 04943. Sincerely, t/: ~- i Z~m~ State Representative District 28 Cornville, Hartland, St. Albans, Canaan and Palmyra 43 Senator Paul T. Davis, Sr. Republicon Leader 3 State House Station Augusta, ME 04333-0003 (20 7) 287-1505 36 Townhouse Road Sangerville, ME 04479 Home (207) 876-4047 ANNUAL REPORT TO THE TOWN OF PALMYRA Message from Senator Paul T. Davis I want to thank you again for honoring me with the opportunity to serve as your Senator. It has been a pleasure for me to hear from the people in Palmyra during my tenure in the Senate. I will continue to represent you with the best of my ability throughout the remainder of my term. The 122nd Maine State Legislatu re is currently in its 1st regular session with hundreds of bills to be considered and a number of very important issues to be resolved. Ballot initiatives in the last two election cycles have shown elected officials that the citizens of this state want tax reform. It is my hope that we wi ll be able to provide Maine's citi zens with the immediate and long-term tax relief that they have demanded and deserve. I remain convinced that the legislature cannot address tax reform in a comprehensive way, without the establishment of meaningful spending limits. Increases in government spending result in fewer opportunities for Maine people. I am in hopes that we can muster enough support to make the difficult choices to slow the growth of state government and allow Maine's economy to improve. The state must continue to provide necessary services without adding to the burden of citizens by raising taxes or fees. These issues will continue to be among my top priorities. Please continue to keep me informed of your views and suggestions. Please do not hesitate to call me at my home (876-4047) or at my office in Augusta (207-287-1505). You can also send me email at [email protected]. Sincerely, / ·· . .· ,. Y- -/J/ 1\, 0 \, ~~ ) ·d~~ ~ '• Senator Paul T. Davis FaJC (207) 287-1527 • TTY (207) 287-1583 • Message Service I -800-423-6900 • Web Site: http://www.state.me.usllegislsenate email: [email protected] 44 2004 Cemetery Committee Report The Cemetery Committee, consisting of Shelia Sprague and Vondell Dunphy, has actively placed flags and markers in the Town's cemeteries. This year we would like to thank Cub Scout Troop #404, who with their leaders Myla Kreider and Brent Hale, placed flags in the Village Cemetery. It was very much appreciated. Thanks again. We would like to remind the townspeople that if you know of anyone needing to have a flag as this can change, please notify the Town Office or either one of us. Once again, if anyone is interested in being on the cemetery Committee, please let us know as we would like to help the Sexton keep the cemeteries looking neat and clean. RespectfuUy submitted Vondell Dunphy Shelia Sprague Bicentennial Committee Report for 2004 The Palmyra Bicentennial Committee is meeting about six times a year. We are still seeking more people to help carry out the events we are planning for the 2007 celebration. All of our meetings are posted in the Rolling Thunder newspaper one week in advance and are also listed in the 2005 calendar that the Committee is selling to raise money for the celebration. I would like to thank Sally Withee and Janet Philbrick for all the work they did in the making of the calendar. Other items for sale at this time are three different colors of coffee mugs and baseball caps. As Chairman of the Bicentennial Committee I would like to thank the Committee members for their energy, time and support. J. Patrick White, Chairman Jodie Booth Priscilla Jones Sally Withee Vondell Dunphy Janet Philbrick Lorna Rowe Joyce Davis Bill Randall CharHe Randall Becky Wiers Bill MacLaren Jackie MacLaren FROM THE PAST In observance of the Town's upcoming bicentennial celebration, we will in clude some town meeting information from that time period. Palmyra was incorporated on June 20, 1807. They held their first town meeting on October 15 of that year. Jeremiah Robinson posted the meeting notice as con stable. Selectmen were Sam Lancey, Joseph Folsom and Sam MacLaren (not sure of this name as it is sometimes hard to decipher the handwriting of the period) Articles that were considered included accepting a road that had been laid out. Name not given but it included a bridge over Indian Stream. Three hundred dollars was raised to expend on the road - a tidy sum for the time period. Although not clear, it appears that road workers were paid $1.00 for an eight-hour day. In other articles $50 was raised for town charges and nothing for schools. 45 Palmyra Park Boosters Treasurers Annual Statement 2004 Checking Savings Beginning Balance 186.86 6445.79 Receipts Rabies Clinic 46.00 Donation from Wal-mart 500.00 St Albans Festival 249.00 500.00 Egg Festival 500.00 1,966.75 Dividends .31 33.45 Transfer from Savings 1,000.00 Total 1,795.31 3,000.20 Disbursements World of Flags 65.94 Flamingo Foods 384.80 Sally's Market 22.10 Wai-Mart 524.64 Smarts 28.75 Shop & Save 137.34 Cash for Egg Festival 250.00 Egg Festival Committee 435.00 Clarke American 11.50 Transfer to Checking 1,000.00 Total 1,860.07 1,000.00 Ending Balance 122.10 8,445.99 Respectful Submitted Priscilla Jones Treasurer 46 IRVING TANNING COMMUNITY CENTER clc Hartland Consolidated School 62 Elm Street Hartland, ME 04943 (207) 938-5191 (Direct) or (207) 938-4456 (School Office) January 31 , 2005 To the Citizens of Hartland, St. Albans, and Palmyra Re: Irving Tanning Community Center Report for Year 2004 Greetings: This has been a year of transition for the Irving Tanning Community Center. Our 21st Century Community Learning Centers grant expired on June 30 of this past year. We are now in a no-cost, one-year extension that is funding a limited number of academic remediation programs using unexpended funds from the grant. Several self-funded programs are continuing to operate. Gymnastics and dance continue to be popular offerings. Youth basketball has once again begun. Individual events both public and private are on-going. The Center is governed by a thirteen member volunteer Board of Directors with several committees that oversee operations. Currently, our committee struc ture is set up as follows: Recreation Coordination Committee: Coordination of youth rec. programs, fundraising; • Operations/Communication Committee: Recommend policy changes and publicize the calendar of activities; Finance Committee: Seek funding opportunities, maintain financial records, file required IRS and other forms. If you are interested in serving on either the Board or any of the committees, please contact the office. The public is welcome to attend Board of Directors meetings, which are held at 4 :30p.m. on the third Thursday of each month in the Littlefield Community Room in the Community Center. We also encourage you to contact the ITCC office or the Principal's office in the Hartland Consolidated School with any questions regard ing the use of the facilities. On Behalf of the Board of Directors, IRVING TANNING COMMUNITY CENTER James Dyer, Treasurer 47 REPORT OF PALMYRA FIRE CHIEF The calendar year 2004 brought new positive changes in firefighting safety regulations that will promote a better working environment for those who dedicate themselves to protecting the residents of Palmyra. The surrounding fire depart ments who provided contractual fire protection to the Town of Palmyra were also able to secure federal grant money from the Department of Homeland Security to upgrade much needed equipment and personal protective gear. The number of emergency situations in Palmyra slightly increased over last year. This was primarily due to the increase in the growth of businesses. I would urge everyone to do their part and make fire prevention an everyday occurrence. Things such as cleaning your chimneys annually, replacing those batteries in your smoke detectors, practicing an escape plan and getting a burn permit before open burning of wood debris. Remember that you can make a difference and save tax dollars by following these helpful tips. Fire protection costs are sure to increase in the future due to increases in calls and upgraded services provided by the local fire departments. The cost of essential fire safety equipment is increasing on average of eight percent a year so the more that grant funds become available, the more I will be trying to secure these funds to help alleviate those increases. It has been a pleasure to serve the people of Palmyra and I will continue to strive to educate myself, so I may better serve the community. I would also like to thank all of the fire departments who provide fire protection to the citizens of Palmyra for their unselfish dedication to making our community a great place to live. Here is a breakdown of emergency calls by category in 2004. Motor vehicle Accidents 26 Car Fires 5 Structure Fires 1 Chimney Fires 4 Woods/Grass Fires 4 False Alarms 8 Haz-Mat/Spills 6 Life Safety Inspections 8 Wires down 6 Medical/EMS 184 Other 9 TOTAL CALLS 261 Respectfully Submitted, Don Chute, Fire Chief 48 PALMYRA SNOWMOBILE CLUB FINANCIAL STATEMENT FOR 2004 The Palmyra Snowmobile Club maintains over 45 miles of trails. We would like to thank the landowners for letting the club put trails across your land. We ask that all snowmobilers stay on the marked trails. Balance as of January I, 2004 $ 3036.65 Money taken in: Municipal Grant $ 6111.54 Club Grant $ 2750.00 Capital Equipment Grant $ 828.09 Coin Drop $ 789.56 Sled Registration from Town $ 648.24 Memberships and Insurance $ 621.00 Sale of old sled $ 350.00 Ticket sales $ 316.00 Yard Sale $ 240.60 Rebate from Huff's $ 29.95 Map Sales $ 8.00 Donation ($ 5.00) & Interest ($3.42) $ 8.42 Unaccounted for 2.42 $ 12703.82 $ 15740.47 Donations: Nokomis Scholarship $ 300.00 Smokey's Angel's cemetery fence $ 1006.04 $ 1306.04 $ 14434.43 Expenses: Sled and Groomer $ 4800.00 1992 Blazer $ 950.00 Repairs, parts, and supplies $ 839.97 Bridge Materials $ 832.05 Insurance $ 776.00 NSA ...Member ship and Insurance $ 416.00 Gasoline $ 304.08 NSA Director's Meetings $ 290.00 Thanksgiving Supper $ 155.00 Postage ($152.45) & Box Rent ($26.00) $ 178.45 Sales Tax on Jimmy $ 70.00 State Treasurer, overpayment by them $ 47.74 Landowner Thank you Ad $ 45.31 Sled registration $ 34.00 Chamber of Commerce Dues $ 30.00 Safety Deposit Box Rent $ 24.00 Incorporation Fee $ 20.00 Meeting and Secretary's Supplies $ 28.70 Copies ($14.49) & Tickets ($5.00) $ 19.49 Treasurer's Expenses 9.47 $ 9870.26 $4564. 17 Balance as of December 16, 2004 Merrill Bank $2312.45 Bangor Savings Checking $ 1816.81 Petty Cash $ 434.91 $4564.17 Respectfully Submitted, 49 Sally Withee, Treasurer Maine School Administration District No. 48 Report Dear Citizens: The M .~.A.D. #48 schools fully appreciate your support as we continue to educate your children to higher and higher levels, dealing with new federal and state regula tions. No Child Left Behind, and new federal laws have caused all staff and administra tion to make substantial changes in how we deliver education and measure student's progress. The staff and students have made considerable progress in establishing local assessment or measurement of children's progress in all areas. Many positive events and outcomes have occurred during this past year including: St. Albans Consolidated School grade four Maine Education Assessment results were in the top 22 of 364 in the state, with 87% of the student's meeting standard in reading; all other schools scored above the levels set for each grade level, however, we still have work to do; Sherri Gould was recognized as Teacher of the Year for the State of Maine; Bruce Brown was-recognized as one of the top 50 music educators in the nation; Nokomis Regional High's science department under Mr. Howard Whitten, his stu dents, and in partnership with the College of the Atlantic, was able to obtain a collec tion of a variety of animals from the Smithsonian Institute in Washington DC which are displayed in all of our schools; Our student population grew by over 80 students as we opened our schools this fall ; In the St. Albans school, Mrs. Tonya Parker is the recipient of the H. King and Jean Cummings Charitable Fund and the Maine Community Foundation for a grant for stu dents to work with notable artist and author; Wendy Libby; The Hartland Walking Club is back and the building is opened to residents Monday through Friday (excluding holidays and vacations) from 5:30AM to 7:30 AM. and 4:30PM to 7:00PM. for those who would like to walk for exercise; Hartland students are focusing on becoming respectful and responsible citizens working with different character traits each month as a part of the district's mission; Newport/Plymouth school is working with all students to meet standards in all areas and continue their community service projects raising funds through their annual penny drive to support the Pine Tree Camp; Corinna children are preparing for the Maine Assessments and doing after school programs for book exploration and mathematics clubs; The Palmyra Consolidated school is hosting a fund-raiser for aid to the Tsunami Relief effort, which will go directly to an orphanage in Thailand. Children will be do ing correspondence directly with the orphanage; and The middle school and high school continue their progress in all areas hosting various projects, meeting assessment standards, and working toward the mission of M.S.A.D. #48. The M.S.A.D. #48 staff and Board are pleased with the opportunity to serve the towns of M.S.A.D. #48 and continue to improve the level of education for all of our students. William P. Braun Superintendent of Schools 50 Town ofPalmyra, Maine REPORT ON FINANCIAL STATEMENTS (With supplemental material) Year ended December 31, 2004 TABLE OF CONTENTS Exhibit Page lodepeodeot Auditor's Report 3 General Purpose Financial Statements Combined balance sheet- all fund types and account groups A 4 Combined statement of revenues, expenditures and changes in fund balances - all governmental fund types B 5 Statement of general fund revenues, expenditures and changes in fund balance - budget and actual c 6 Statement of revenues, expenses and changes in fund equity - trust funds D 7 Statement of cash flows E 8 Notes to financial statements 9 - 14 Schedule Supplemental Material Schedule of property valuation, assessment and appropriations - general fund 15 Schedule of taxes receivable, tax liens and tax acquired property general fund 2 16 Schedule of departmental operations 3 17 - 18 51 Hollingsworth & Associates, CPA, PA Douglas R. Hollingsworth, CPA The Accessible Accountants 270 Hammond Street Post Office Box 2181 Bangor, ME 04402-2 181 (207) 262-2 181 Independent Auditor's Report To the Board of Selectmen Town of Palmyra, Maine We have audited the accompanying general-purpose financial statements of the Town of Palmyra, Maine, as of and for the year ended December 31, 2004, as listed in the table of contents. These general-purpose financial statements are the responsibility of the Town's management. Our responsibility is to express an opinion on these general-purpose financial statements based on our audit We conducted our audit in accordance with auditing standards generaUy accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general-purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall general purpose financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. The general-purpose financial statements referred to above do not include the general flXed asset account group, which should be included in order to conform with accounting principles generaUy accepted in the United States of America. The amount that should be recorded in the general fixed asset account group is not known. As more fully described in Note 8 to the financial statements, the Town has failed to adopt Governmental Accounting Standards Board Statement No. 34 Basic Financial Statements and Management 's Discussion and Analysis for State and Local Governments. In our opinion, the accounting principles generally accepted in the United States of America require that the GASB Statement No. 34 be adopted as of the year ended December 31,2004. In our opinion, because of the effects of the matter disclosed in the preceding paragraph, the financial statements referred to in the first paragraph do not present fairly, in conformity with the accounting principles of the United States of America, the financial position of the Town of Palmyra, Maine as of December 31, 2004, or the results of its operations, or its cash flows for the year then ended. Our audit was made for the purpose of forming an opinion on the general-purpose financial statements taken as a whole. The accompanying financial information listed as supplemental schedules in the table of contents is presented for purposes of additional analysis and is not a required part of the financial statements of the Town of Palmyra, Maine. Such information has been subj ected to the auditing procedures applied in the audk of the general purpose financial statements and, in our opinion, is fairly presented in all material respects in relation to the financial statements of each of the respective individual fu nds and account groups taken as a whole. !/rti~~wz-ft rl- ~ C/'~ ~/-, Bangor, Maine January 14, 2005 52 EXHIBIT A TOWN OF PALMYRA, MAINE COMBINED BALANCE SHEET · ALL FUND TYPES AND ACCOUNT GROUPS DECEMBER 31 , 2004 Governmental Fiduciary Fund Tll!!l FundT~(!! Total Special Capilal (Momo Cash $ 511,498.88 0 .54 10,718. 15 s 516.88 522.734.45 lnvestmenis 48,143.43 64.300.73 43,557.73 156,001.89 Takes receivable 160,243.19 160.243. 19 Tak l~ns receivable 31.450.42 31.450.42 Tax acqui"ed property 9,050.70 9,050.70 Due from other funds 126.54 9,971.00 500.00 10 597.54 Total assets s 760,513.16 $ 0.54 84.989.88 s 44,574.61 s 890.078.19 U ABILtnES Accounts payable s 7.363.34 s 7,363.34 Other current Uabiities 3,107.40 3,107.40 Prepaid taxes 451.94 451.94 Due to other governments 4.826.25 4,826.25 Due to other funds 10,471.00 126.54 10,597.54 Deferred property !axes 153.000.00 153,000.00 Tolalllabllillos 179,239.93 126.54 179366.47 FUND EQUITY Fund balances: Reserved for endowments 44,574.61 44,574.61 Reserved for road projects 20,689.15 20,889.15 Reserved for recycling 43,039.91 43,039.91 Reserved for assessors 9,544.39 9,544.39 Reserved for Palmyra centenrial 8,71 1.91 8,711.91 Resetved for playgroood equipment 3.004.52 3.004.52 Urveservad • designated 2,027.96 (126.00) 1,901.96 Unreserved • undesignated 579 245.27 579 245.27 Total fund equity 581,273.23 (126.00) 84,889.88 H 574.61 710,711.72 Total liabi lities and fund eqult S 760.513.16 0.54 84,989.88 44,574.61 890,078.19 The accompanying notes are an integral part of this s tatement 53 EXHIBITS TOWN OF PALMYRA, MAINE COMBINED STATEMENT OF REVENUES, EXP ENDITURES, AND CHANGES IN FUND BALANCES· ALL GOVERNMENTAL FUND TYPES YEAR ENDED DECEMBER 31,l004 GovtnwnenUI Fund Tle;!! Total Specio! Capital (Memc>tondum General Revenues Pro~· Clfl!):l REVENUES PropCHty taxes 998.837.00 998,837.00 Excise taxes 239,699.62 239,699.62 Intergovernmental revenue StaLe revenue sharing 1!4.l2!.49 11 4,221.49 61,468.00 6 1,468.00 --lionlocal rotd assistance 311,532.00 39,532.00 General assistance ref\n::l 4.664 72 4,664.7l Veteran's tax refund 1,385.00 1.365 00 Snowmobne 7,302.90 7,302.90 lnteresl lnc:ome 1,759.35 1,627.81 3,366.96 lnteresl on talles 7,539.63 7,539.63 Ucens.es, fees arw:l perrnjts 11 .557.23 11,557,23 Insurance refunds 1,147.00 1,147,00 Cemetery income 700.00 700.00 ChalgetfOf" setW;es 5,91SUM 5,918.94 Grant revenue 21.035.61 168.4e7.00 169.502.81 PERC reimbursement 10,804.52 10,804.52 Bicontenn!allnoome 3,1 76.15 3.178.15 Recycl;ng rees 3,768.36 3,768.36 Other revonues 817.34 817.34 Total revenues 11535,133.28 \68,467.00 1,627.61 ' ·705,232.8 7 EXP€NDITURES General government 158,752.44 158,752.44 P~ection 44,580.09 44,580.09 Health and sanitatfon 98.01 15.&8 90,0115.88 Recreation 15,401.52 15,401.52 Cemetarles 5,448.78 5,448.78 Pubfic'NOI'ks 259.303.80 259,303.80 Educatlon 643.942.54 643.942.54 County fliX 121.n0.13 121.no.13 We!fare 14,836.58 14,638.58 Economic devebpment 8.709.62 6,709.82 Unclassified 1157,584.48 167 5e4.46 Total expenditures 1.564.744.58 1871!584.48 1 '752,309.04 Excess of Jeveoues ~er (una«) expendtures (29.806.32) !19,097.46) 1,627.61 147,07&.17) OTHER FINANCING SOURCES (USES) Oper~ling lllnsfe~ in 94,19092 57.410.03 151.500.95 ()pefallng transfers (out) !58,410 03) (92.439.00) p50.649 03) Total other financing sources (uses} 35 760.69 (35.028.97) 751.92 Excess of revenues and other sources over (under} expenditure$ and OCher uses 8,174.57 (19,097.46) (33,401.36) (4e,324.25) FUND BALANCE· BEGINNING 01' YEAR 570,923.45 18971.46 11!5,282.39 7051n.JO Prior Penod Adjustment 4,1 75.21 3.108.85 FUND BALANCE · END OF YEAR 581.273.23 (126.00) $ 84,989.68 658.653.05 The accompanying notes are an integral part ol this statement. 54 EXIUBITC TOWN OF PALMYRA, MAINE STATEMENT OF GENERAL FUND REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE· BUDGET AND ACTUAL YEAR ENDED DECEMBER 31, 20o. Var~tt Budget Actual Favorablt (Unfavorablt) REVENUES Property taxes 996,e25.00 1198,63700 2,012.00 Excise taxes 239.699.82 239.tm.82 lntargcN'e(M'Ief'l:al revenues Slale...... ,sl\aring 118,000.00 114,221.49 (3.n8.5t) Homes!ead exemption 47,498.00 6 1,408.00 13.970.00 local road assistance 40,000.00 30,532.00 1- .00) General assistance refund 4,6&4,72 4,6&4.72 Veterans's tall: refund 1.365.00 1.335.00 Snowmoble 7,302.11t) 7,302.90 Interest income 1,759.35 1.759.35 Interest on taxes 7.539.63 7,53U3 License. Jees and permits ! ,786.00 11.557.23 9,n1.23 Insurance refunds 1. 1•H .OO 1,14 7.00 Cemotery lnoome 1,100.00 700.00 (400.00) Charges tor services 5,919.94 5,919.94 FEMA grant revenue 21,035.81 21.035.81 PERC reimbufsement 10.804.52 10,00U2 Bican\ennial income 3.178.1 5 3,178.15 Recycling 1- 3,768.36 3.768.30 0IIletrevenue 59,818.33 817.34 (58 eoo.G~~) 1.271.1il30.23 1 535,138.26 2&3.208.03 EXPENDITURES General gowmment 174.,734.44 158.752.44 17,982.00 Protection 57,481 .00 44,580.09 12,920.91 Health and sanitation Gll,572.88 96,018.66 3,554.00 Recreation 18,420,51 15,-'01 .52 3,018.99 Cemetary 8.751.92 5,446.78 3.305.14 Publicwol'ks 309.018.57 259,303.80 49,712.n Educalloo 843,942.00 &43.942.54 (0.54) County lax 121.700.00 121,770.13 (70.13) Wetfare 14,823.72 14,838.58 (14.e8) Economic d!IYOiopmenl 8971.19 8.709.82 281 .37 Total expenditures 1,655 414.23 1,564,744.58 110,86U5 Excess o1 revenues OW!r {under) expenditures (383,48.4.00) (2U08.32) 353.877.&8 OTHER FINANCING SOURCES (U SES) Opcfating transfers In 12.2,000.00 94.190.92 (27 ,809.08) Clpefat Total other f.nancil'lg sources (uses) 80,900.00 35,780.89 (45,119.11) Excess ot revenues and other sources over (under) e~ependitures •nd other uses (302.584.00) 8 174.57 308,758.57 FUND BALANCE • BEGlNNING OF YEAR 570.923.45 Pnor oeriod adjustment 4 175.21 FUND BALANCE· END Of YEAR 581,273.23 The acampanying notes ate an tnlegral part ollhs statement 55 EXHIBITD TOWN OF PALMYRA, MAINE STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND EQUITY · ALL TRUST FUNDS YEAR ENDED DECEMBER 31, 2004 Fiduciary Fund Type Trust REVENUES lnvestrnenl income $ 573.89 Total operating revenues 573.89 OTHER FINANCING SOURCES (USES) Operating transfers in 1,000.00 Operating transfers (oul) (1,751.92) Total other financing sources (uses) (751.92) Excess of revenues and other sources over (under) other uses (178.03) FUND EQUITY- BEGINNING OF YEAR 44 752.64 FUND EQUITY· END OF YEAR $ 44 574.61 The accompanying notes are an integral part of this statement 7 56 · EXHIBITE TOWN OF PALMYRA, MAINE STATEMENT OF CASH FLOWS YEAR ENDED DECEMBER 31, 2004 Fiduciary Fund TXI!!s Non-Expendable Trust Fund CASH FLOWS FROM OPERATING ACTIVITIES Net income (loss) $ (178.03) Net cash provided by (used by) operating activities (178.03) CASH FLOWS FROM INVESTING ACTIVITIES Purchase of investments (1,015.01) Total adjustments (1 ,015.01) Net increase (decrease) in cash and cash equivalents (1,193.04) CASH AND CASH EQUIVALENTS · BEGINNING OF YEAR 1 709.92 CASH AND CASH EQUIVALENTS · END OF YEAR s 516.88 The accompanying notes are an integral part of this statement. 8 57 TOWN OF PALMYRA, MAINE NOTES TO FINANCIAL STATEMENTS YEAR ENDEP DECEMBER 31, 2004 1. SUMMARY OF SIGNlFICANT ACCOUNTING POLICIES The Town of Palmyra, Maine operates under a selectmen form of government and is incorporated under the laws of the State of Maine. The accounting policies of the Town of Palmyra, Maine conform to accounting principles generally accepted in the United States of America as applicable to governmental units, except for the omission of general flxed assets. The Town applies all relevant Governmental Accounting Standards Board (GASB) pronouncements, except as noted in the Independent Auditor's Report. Proprietary funds apply Financial Accounting Standards Board (FASB) pronouncements and Accounting Principles Board (APB) opinions issued on or before November 20, 1989, unless those pronouncements conflict with GASB pronouncements, in which case, GASB prevails. The following is a summary of the significant policies. BASIS OF PRESENTATION The accounts of the Town are organized on the basis of funds or account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, reserves, fund balance, revenues and expenditures or expenses as appropriate. The various funds are summarized by type in the fmancial statements. The following fund types and account groups are used by the Town: Governmental Fund Types General Fund - The general fund is the general operating fund of the Town and accounts for all revenues and expenditures of the Town not encompassed within other funds. Special Revenues Fund - The special revenues fund is used to account for the proceeds of specific revenue sources that are legally or contractually restricted to expenditures for specific purposes. This fund includes federal and state grants for specific purposes. Capital Projects Fund - The capital projects fund is used to account for all resources for the acquisition of capital facilities by the Town. Fiduciary Fund Types Trust and Agency Funds - Trust and agency funds are used to account for assets held by the Town in a trustee capacity or as an agent for individuals, private organizations, other governments and/or other funds. 9 58 TOWN OF PALMYRA, MAINE NOTES TO FlNANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2004 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED> Account Groups Account groups are used to establish accounting control and accountability for the Town's general fixed assets and general long-term debt. The following are the Town's account groups: BASIS OF ACCOUNTING The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental fund types are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Operating statements of these funds present increases (i.e. revenues and other financing sources) and decreases (i.e. expenditures and other financing uses) in net current assets. The modified accrual basis of accounting is followed by the governmental fund types and any agency funds. Under the modified accrual basis of accounting, revenues are recorded when susceptible to accrual, i.e., both measurable and available. 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, other than interest on long-term debt, are recorded when the related fund liability is incurred, if measurable. The proprietary fund type is accounted for on a flow of economic resources measurement focus. With this measurement focus, all assets and all liabilities associated with the operation of this fund are included on the balance sheet. Fund equity (i.e. net total assets) is segregated into contributed capital and retained earnings components. Proprietary fund type operating statements present increases (e.g. revenues) and decreases (e.g. expenses) in net total assets. The accrual basis of accounting is utilized by the proprietary fund type. Under this basis of accounting revenues are recognized when earned and expenses are recognized when the related liability is incurred. PROPERTY TAXES Property taxes for the current year was committed on September 22, 2004 on the assessed value listed as of April I, 2004. Payment of taxes was due December 31, 2004, with interest of 6.5% being charged after that date. The Town is permitted by the State of Maine to levy taxes up to I 05% of its net budgeted appropriations for the period. The amount raised in excess is referred to as overlay, and amounted to $12,846.00 for the year ended December 31,2004. 10 59 TOWN OF PALMYRA, MAINE NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2004 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLIC IES (CONTINUED) PROPERTY TAXES (CONTINUED> Tax liens are placed on real property within twelve months following the tax commitment date if taxes are delinquent. Property taxes levied during the year are recorded as receivables at the time of commitment. The receivables collected during the year and in the first sixty days following the end of the fiscal year are recorded as revenue. The remaining receivables are recorded as deferred revenue. COMPENSATED ABSENCES Vacation and sick pay benefits are substantially non-vesting and are not material. Therefore no liability has been recorded in the financial statements. REPORTING ENTITY The Town of Palmyra is the basic level of government, which has financial accountability and control over all activities related to the Town. The Town is not included in any other governmental "reportiDg entity" as defined by GASB 14. In addition, there are no component units as defined in GASB 14, which are required to be included in the Town's reporting entity. ENCUMBRANCE ACCOUNIING Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of funds are recorded in order to reserve that portion of the applicable appropriations, is not employed by the Town. CASH AND CASH EOU£V ALENTS For purposes of the statement of cash flows, the fiduciary fund type considers all highly liquid investments with a remaining maturity of three months or less when purchased to be cash equivalents. INVESTMENTS The Town of Palmyra has valued its investments at fair value as of December 31, 2004. The fair value of its investments was based on market prices at the time of valuation. No valuation allowances have been recorded. RESERVES The Town records reserves to indicate that a portion of the fund balance is legally segregated for a specific future use, which is indicated by the title of each reserve listed in the balance sheet. 11 60 TOWN OF PALMYRA. MAINE NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2004 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BUDGETS AND BUDGETARY ACCOUNfiNG A budget is formally adopted for the general fund only, through the passage of a Town warrant, and is prepared on a basis consistent with accounting principles generally accepted in the United States of America. TOTAL COLUMNS ON COMBINED FINANCIAL STATEMENTS The total columns presented in the combined financial statements are captioned memorandum only to indicate that they are presented only to facilitate financial analysis. No consolidating entries or other eliminations were made in the aggregation of the totals, thus, they do not present consolidated information and do not purport to present financial position, results of operations, or cash flows in confonnity with accounting principles generally accepted in the United States of America. 2. CASH AND INVESTMENTS DEPOSITS The Town's deposits are categorized as follows to give an indication of the level of risk assumed by the Town at year end: Category I includes deposits covered by federal depository insurance or by collateral held by the Town or by the Town's agent in the pledging financial institution's trust department or agent in the Town's name; Category 3 includes uninsured and uncollateralized deposits. At December 3 I, 2004, cash and cash equivalents consisted of: Category Carrying Amount Bank Balance 2 3 General fund $5 11 ,498.88 $464, 177.7 1 $100,000.00 $364,177.71 S- Special revenue .54 .54 .54 Capital projects 10,718.15 10,718.15 10,7 18.15 Trust fund 516.88 516.88 516.88 Total $522,734.45 $475,413.28 SlOO,OOO.OO $375,413.28 S- 12 6 1 TOWN OF PALMYRA, MAINE NOTES TO FJN.-\NCIAL STATEMENTS YEAR ENDED DECEMBER31, 2004 INVESTMENT S Statutes authorize the Town to invest in certificates of deposit, repurchase agreements, and other available bank investments. In addition, the T own can invest in direct debt securities of the United States, unless such an investment is expressly prohibited by law. For the year e nded D ecember 3 1, 2004, the Town of Palmyra was invested in certificates of deposit. and U.S. Treas ury obligations, in the capita l projects, proprietary, and tn& st funds. 3. C OMPENSATED ABSENCES Ve sted or accumulated vacation leave that is expected to be liquidated with expendable available financial resources is reported in a fund liability of the governmental fund that will pay it. Amounts of vested or accumulated vacation leave that are not expected to be liquidated with expendable available financial resources are reported in the genera l long term debt account group. No expenditure is reported for these amounts. Vested or accumulated vacation leave of the proprietary funds is recorded as an expense and liability of those funds as the benefits accrue to employees. In accordance with the provisions of Statement of Financial Accounting S tandards No. 43 Accounting for Compensated Absences, no liability is recorded for nonvesting accumulating rights to receive sick pay benefits. T here is no liability as of December 3 1, 2003. 4. GENERAL FUN D DESIGNATED BALANCES Balances carried forward consist of: Animal control I ,777.58 Veteran's n1emorial 250.38 Total $ 2,027.96 5. SPECIAL R EVENUE FUND RESERVED BALANCE Balance carried forward consists o f: Community Development Block Grant $ ( 126.00) 13 62 TOWN OF PALMYRA, MAINE NOTES TO FINANCI AL STATEMENTS YEAR ENDED DECEMBER 31, 2004 6. CAPITAL PROJECTS FUND DESIGNATED BALANCES Balances carried forward consist of: · Local road assistance $ 20,689.15 Recycling 43,039.91 Assessor 9,544.39 Palmyra centennial 8,711.91 Playground equipment 3,004.52 Total $84,989.88 7. INTER-FUND BALANCES Individual inter-fund receivable and payable balances at December 31, 2004 were as follows: Inter fund Interfund Receivable Payable General fund $ 126.54 $ 10,471.00 Special revenue fund 126.54 Capital projects fund 9,971.00 :rrust funds 500.00 Total $ 10,597.54 $ 10,597.54 8. NEW REPORTING STANDARD In June 1999, the Governmental Accounting Standards Board issued Statement 34 "Basic Financial Statements and Management's Discussion and Analysis for Stale and Local Governments. "This Statement establishes new financial reporting requirements for state and local governments throughout the United States. When implemented, it will require new information and restructure much of the information that governments have presented in the past. Comparability with reports issued in all prior years will be affected. The Town is required to implement this standard for the fiscal year ending December 31, 2004. The Town has not yet determined the full impact that the adoption ofGASB Statement 34 will have on the financial statements. 14 63 SCHEDULE 1 TOWN OF PALMYRA, MAINE PROPERTY VALUATION, ASSESSMENT AND APPROPRIATIONS- GENERAL FUND DECEMBER 31, 2004 Assessed valuation Real estate $ 64,140,335.00 Personal property 2,747,190.00 Total assessed valuation 66,887,525.00 Tax commitment Total assessment at $14.90 per thousand 996,625.00 Reconciliation of commitment with appropriations Current year tax commitment from above 996,625.00 Estimated revenues 275,305.23 From fund balance 315,500.00 Budgeted transfers in 122,000.00 Budgeted transfers (out) (41,100.00) Appropriations 1,668,330.23 Overlay (1 2,916.00) Total appropriations $ 1,655,414.23 15 64 SCHEDULE2 TOWN OF PALMYRA, MAINE TAXES RECEIVABLE, TAX LIENS AND TAX ACQUIRED PROPERTY GENERAL FUND DECEMBER 31, 2004 Taxes receivable 2004 $ 158,416.25 2003 511 .40 2002 492.07 2001 410.54 2000 and prior 412.93 Total taxes receivable 160,243.19 Tax liens receivable 2003 23,342.42 2002 7,542.50 2001 565.50 Total tax liens receivable 31,450.42 Tax aC(Iuired property 9,050.70 Total taxes. tax liens and tax acquired property $ 200,744.31 16 65 TOWN OF PALMYRA, MA INE SCHEDULE 3 SCHEDULE OF DEPARTMENTAL OPERATIONS YEAR ENDED DECEMBER 31 , 2004 Balance Tot.l Balances 111/200-4 Approprl•tlons Available expenditures Lapsed Carried GENERAL GOVERNMENT Town charges s s 82,919.94 $ 82,919.94 $ 81,889.39 $ 1,230.55 $ Insurance 37,147.00 37,147.00 33,567.94 3 ,578.06 Portabfe dassroom 5,000.00 5.000.00 4,110.30 889.70 Town h;IQ • woll 5,000.00 5,000.00 4 ,994.00 6 .00 Setectman's compensation 5,000.00 5.000.00 5,000.00 Assessor 10,161.50 10,161.50 8 ,839.96 1,321.54 MMAdues 1,971.00 1,971.00 1,971.00 Planning Board & Board of Appeals 3,510.00 3,510.00 1 ,776.22 1,733.78 PiltSfoeld libtary 700.00 700.00 395.00 305.00 Newport libtary 475.00 475.00 475.00 Palmyra library 350.00 350.00 350.00 Attorney fees 7,000.00 7.000.00 603.77 6.396.23 Discounts on taxes 13.500.00 13.500.00 12,979.86 620.14 Contingency 2 000.00 2000.00 2000.00 Total 174,734.44 174,734.44 156.752.44 ___..1L962.00 PROTECTION ~ Code enforcement olfioe 3 ,200.00 3.200.00 3,200.00 Fire protection 45.495.00 45.495.00 32,894.13 12.600.87 Animal conttol 1.457.54 3,788 .00 5 ,243.54 3 ,465.98 1.777.58 Ambulance service 5 000.00 5 000.00 5,000.00 Total ___1_ ,457.54 !17,481.00 88,938.54 44.560.09 1 2.800.87 1,7n.58 HEALTH AND SANITATlON Recydlng 18.766.36 16,788.38 18,224.96 543.40 Solid waste 80 804.52 80 804.52 77 793.92 3010.80 99 !172.88 99,!572.88 96,018.88 ~554 . 00 RECREATlON Recteation 3,939.46 3,939.48 3 .899.13 40.33 Park maintenance 2.000.00 2,000.00 2.000.00 Snowmobile 7,302.90 7 ,302.90 7 ,302.90 Palmyra bicent81lnlal celebration 5178.15 5178.16 2,199.49 2978.88 Total 18,420.51 18.420.51 15.401.52 3 ,018.99 17 TOWN OF PALMYRA, MAINE SCHEDULE 3 SCHEDULE OF DEPARTMENTAL OPERATIONS PAGE2 YEAR E NDED DECEMBER 3 1, 200A h•l•nc.e Total 8afanc.•• 1/112004 Ae;proe!!atlona Avallabl• Elllpendltur.. Upsed Canted CEMETER IES Cemeteries 8.7~1 . 92 8 ,751 92 5,361.78 3,.390. 14 Vet8fans monument 335.38 335.38 85.00 250.38 To\8ls 335.38 8 751.92 90&7.30 5 446.78 ___ 3.390.14 250.38 PUBUCWORKS Paving 137,000.00 137,000.00 136.515.20 484.80 capital .mprovements 58.023.10 58.023.10 47,535.00 10,488.10 Summer ro.cft 20.000.00 20.000.00 12,326.70 7.673.30 W~nterro&ds !16.263.09 0511.263.09 26,046.39 29,306.70 Town equipment 37 740.38 37.740.38 35980.51 1 75\1,87 Totals 309016 .57 308 016.87 259,303.80 49 7 12 .77 EDUCATION 843942.00 84 3,942.00 3431942.M [0.54) COUNTY TAX 121 700.00 121700.00 12 1 770.13 (70.13) ~ WELFARE ~I assiatence 9,664.72 9,864.72 9,679.58 (1 4 .86) Head start 1500.00 50000 1500.00 t<:VCAP Transpott.~tion 200.00 200.00 200.00 Fa m;ty V.olonoo PtOjoct 300.00 300.00 300.00 Tri Town Food B.ank 500.00 1500.00 500.00 Newport Food Bank 750.00 760.00 750.00 PalmyTa Soup Kitchen 1500.00 500.00 500.00 HoGp;Qo o( Son*MI County 300.00 300.00 300.00 Senlo ECONOMIC DEVELOPMENT Fhtpal1c. 4,407.10 4,407. 19 • •145 .82 261.37 Somet-set economic development 100.00 100.00 100.00 Chatnber of convneroo 200.00 200.00 200.00 KVCOG 2264.00 2,264.00 2 ,264.00 TolAII 6\171.19 8971.19 45709.82 281.37 TOTAL EXPENDITURES s 1.792.92 s 1,6".414.23 s 1,4557.207.16 s 1 .~.744.58 $ 90,434.81 $ 2,027.98 18 ,_Notes,_ 68