Thomas A. Tardif: In reality the Laconia Conservation Fund wasn't used to buy land

To The Daily Sun,

With all of the major news that is taking place regarding the Covit-19 virus, you might have missed the Laconia Conservation Commission notice for a “Public Hearing pertaining to the expenditures for the purchase of property on Pickerel Pond Road”. The purchase of parcels 409 and 411 Pickerel Pond Road were accomplished on December 19, 2018 behind closed doors and kept secret for months; The amount, $238,272.42 (account number 87-401-002-0000) is not found in budget). It was Finance Department vendor #41470, invoice #121818.

Also, 18 Wilson Court in the amount of $103.000, Voucher, invoice #31219, $104,212.80 was less than transparent.

Using Excel, I quickly found, to my chagrin, that ADMINISTRATION SPECIAL ITEMS, OTHER Page 24, lists a TOTAL FY 2019-2020 expenditure of $259,820. The actual total is $252,320. Clearly, no $7,500 line item exists.

As for the Conservation Commission account on page 44, (OTHER 01-422-XXX-XXXX) it has no line items. The name of the account was reported as “Current Use Expenses.” However, upon further inquiries it was revealed the name was that of the Conservation Fund, and the conservation funds shall pay out only upon order of the Conservation Commission. The Conservation Commission shall hold a public hearing with notice in accordance with RSA 675:7. RSA 36-A:5.

In reality, the Conservation Fund was not used to buy any land. A Finance Department voucher by the assistant finance director was approved by city manager in the amount of $238,272.42.

Neither appropriations nor new purposes exist for Pickerel Pond Road or 18 Wilson Court. Finance Department voucher invoice #31219 documents the amount as $104,212.80. Moreover, the journal entry documents that funds were “relocated” (See Charter Section Sect. 5:08.TRANSFER OF APPROPRIATIONS.) After the budget has been adopted, the manager, with the approval of the council, may transfer any unencumbered appropriation balance or any portion thereof from one department to another. (RSA 49-C:23) from the FINANCE INSURANCE OTHER account 01-433-125-0000: “Workers Comp. Ins. budget $235,000.00 but actually encumbered $211,600to a new Purchase 18 Wilson Court, unknown account number or line number nor department numbers allow for the sale.”

Clearly, a new account number re: land purchase was required. The new account number is 01-497-401-0015 and is not found in any Budget. The account name is “Purchase of 18 Wilson Court.” It cannot be disputed that transfers occurred and required the city manager’s approval. Therefore, the encumbering of funds mandated that the supplemental appropriation required a public hearing, which did not take place.

It was my experience as a councilor and mayor that the city manager advised the elected mayor and councilors, also, having the right to speak to any item on the council’s agenda. Accordingly, the manager sat at the dais. Of recent time, the finance directors started sitting to the right of the manager.

By charter no appointed official has a right to sit on the dais. Or could it be the manager’s are ignorant of the accounting format unable to response to council budget questions?

Thomas A. Tardif

Laconia