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Vermont Municipal Advisory Committee
State Auditor Tom Salmon Praises Municipal Training Kick-Off
Ethics and Internal Controls are Focus of Sessions
MONTPELIER – State Auditor Tom Salmon, CPA, said last week’s training sessions by the Vermont Municipal Advisory Commission (VMAC) attracted nearly 85 Vermont town and city employees eager to improve their financial skills and to network with peers.
The Commission held sessions in Manchester (Monday) and Milton (Wednesday) and focused on two subjects –Ethics in Government, and Internal Controls – followed by small group discussions to review case studies and hear tips for improvement.
“I was very pleased to see so many people participate in the Commission’s first training efforts,” Salmon said. “Government in Vermont is under more scrutiny now than ever, and it’s important for financial staff at all levels to keep up with changing requirements in ethics and internal controls.”
Presenters included Salmon; Deputy Attorney General Janet Murnane; Laura Nesbit, CPA, and Stephen Love, CPA, both of Fisk, Reed & Love, PC in Bennington; and Fred Duplessis, CPA, of Sullivan & Powers Co., of Montpelier.
Love reviewed the challenges of the control principle of “separation of duties” when a town has only one, two, or a few financial employees. “In very small offices, you may be able to train a non-accounting office worker or a volunteer board member in some of the less technical duties that provide some segregation of duties,” Love noted. One example of segregated duties is being sure that the person who signs checks is different than the person initiating purchases or approving purchases, shipping, receiving, etc.
Love added that his firm may find an accounting deficiency when a town or other entity has unusual transactions. “Many organizations do the day-to-day systems very well,” he said, “but when there is a one-time transaction that is large or unusual or complex, such as a non-recurring grant or project, that’s where they can run into problems.”
Salmon stressed the broad definition and responsibility of fiduciary duty in town or city government. “Handling tax dollars is truly a position of trust,” he noted. “With a fiduciary position come the twin duties of loyalty and care. Loyalty requires a financial employee to act solely in the best interest of the city or town, totally free from conflicts of interests or any other action that could mean personal gain over the public interest.
“The duty of care for a financial employee means doing your job with skill, and in an efficient and economical way. If you care, you pay attention to the details, perform the job the way it is required, and act in the public interest,” Salmon said. He offered the participants a range of web-based publications and guides to help towns adopt up-to-date ethics policies, codes of conduct, and whistleblower protection policies. (List follows at end.)
Participants were enthusiastic and commented:
“Learned a lot today even though I've been involved in government many years.” “Covered a lot of different situations one runs into on a daily basis.”
“This is time well spent. Generating and review towns' accountability and public opinions are very important.”
Members of the Vermont Municipal Advisory Commission include:
John Cushing – Town Clerk and Treasurer, Milton
Lisa Barrett, CPA – Town Clerk and Treasurer, Lyndon.
John Leisenring – Finance Director, Brattleboro
Jeff Mobus – Finance Director, Springfield
Ruth Woodard – Finance Director, Manchester
Participants in Manchester were:
Christopher Adams Weathersfield
Deb Aldrich Chester
Doreen Aldrich Rockingham
Brenda Davignon Rockingham
Mechelle Gould Weathersfield
Andrea Howe Marlboro
Sally Hoyler Ripton
Elizabeth Jenks Winhall
Susan Johnson Cornwall
Barbara Kivlin Shoreham
Dennis McCarthy Winhall
John O’Connor Rockingham
Linda Peters Marlboro
Sandra Pisonault Dorset
Bear Scovil Manchester
Ann Singiser Mendon
Linda Spence Manchester
Emmy Thomas Brattleboro
Michalina Wasung Townshend
Peter Webster Dorset
Wendy Wilton Rutland
Irene Wood Chester
Participants in Milton were:
Dianna Baraby St. Albans
Deb Beckett Williston
Joan Boehm Colchester
David Coates Colchester
Ann Cookson Essex
Jackie Dodge Milton
Michael Donaghue Vermont Press Association
Jonathan Elwell Enosburg Falls
Peter Frankenburg Shelburne
Colleen Haag Shelburne
Karen Horn Vermont League of Cities and Towns
Douglas Hull Doug Hull LLC
Jeanie Kelly TD Bank North
Donna Kinville South Burlington
Sherry LaBarge Colchester
Susan Lamb Williston
Trevor Lashua Vermont League of Cities and Towns
Lauren Morrisseau Essex Junction
Katherine Picard Winooski
Tom Racine Highgate
Karen Richard Colchester
Sheila Sprano St. Albans
Alison Kaiser Stowe
John Schempf Rockingham
Rebecca Therien St. Albans
Dick Thompson Swanton
Al Voegele Colchester
John Ward Jr. Newport
Monica Yeamans Holland
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