There are many people involved in the Town budget process. It all begins in late fall when the Select Board meets with department heads to draft department budgets. Next comes the Budget Committee’s process that starts with department head, Town precinct, and School District meetings. 

As the process continues, the School District, the Town, and Town precincts present their proposed budgets to the Budget Committee. After public hearings for the Town and School District budgets, the Budget Committee deliberates and creates their proposed budget. It is the Budget Committee’s recommendations that are presented to the voters at Town Meeting.
This article addresses the Select Board’s proposed budget. There are some expenses in the Town budget that continue to increase, just as they do in our home budgets. These include electricity, telephones, information technology, fuel, and health insurance, to name a few.
The Police Department, Cemetery, and Recreation Committee budgets are down by a total of $4,524.
The recycling building at the Transfer Station needs some work. The heater is about 30 years old and has so many problems that it is time to replace it, and the roof on that building needs to be shingled. There was discussion about a metal roof, but due to the pitch and angle of the roof there is the potential for bodily injury from sliding snow and ice.
Municipal accounting is quite different than private sector accounting. Fund accounting is used by municipalities and, as with everything else municipal, New Hampshire Revised Statutes Annotated (RSAs) are the guiding principles along with Generally Accepted Accounting Principles. 

Ten years ago, the Town was using QuickBooks for accounting. Even if set up properly, QuickBooks is not practical or efficient for fund accounting. As a matter of fact, while using QuickBooks, the Town’s financial audit had to be suspended for one year because there was so much additional work that needed to be done to be compliant with the regulations mentioned above. The BMSI accounting software currently being used has become outdated and customer support will not be available in the very near future.
MTI, a New Hampshire-based company, has developed municipal fund accounting software strictly for New Hampshire towns and cities. The software developer and the business administrator of MTI came and met with our bookkeeper, a Select Board member, the chair of the Budget Committee, and me. In a three-hour presentation, they demonstrated the versatility, comprehensive capabilities, and the modules the software provides. We were able to negotiate favorable terms and are sure that department heads, committees, and boards, as well as employees, will be impressed with the capabilities available.
Some lines were increased, and some decreased in the Highway Department operating budget, resulting in an increase of $2,890.
Everyone involved in the creation of the Town’s annual budget has the best interest of the town in mind. We don’t all agree about priorities, but we work hard to come to consensus about what is best for the town.
Please mark your calendar for Tuesday, March 10, at 7 PM to attend Town Meeting at Andover Elementary/Middle School. Your opinions and votes make a huge impact on what happens in our community.