We’ve had plenty of discussions regarding the financial status of the town recently. The detail and depth of the conversations can be somewhat confusing to most residents who have never had the opportunity (or perhaps desire) to examine municipal finances. Nonetheless, it is imperative that you at least understand some of the basic concepts of the ongoing discussions. Several issues warrant closer examination.Municipal government accounting operations are organized by funds. In general, think of each such fund as a separate checkbook or savings account. The three most important funds in our town government are the General Fund, the Water Fund and the Sewer Fund. Each of those funds has a specific purpose and source of revenues. The General Fund is the largest “checkbook” and is used to finance government operations: departments such as Police, Fire, Highway, Assessor, Clerk, Recreation, Town Manager, Board of Selectmen, etc. The primary source of revenues for General Fund operations are property taxes, intergovernment transfers (mainly from the state in the form of grants), and town fees, such as building permits, cemetery fees, etc.The Water Fund and Sewer Fund are separate from the General Fund. During the previous Board of Selectmen meeting, the interim finance director made several references to enterprise (also referred to as proprietary) funds. The Water Fund and the Sewer Fund are enterprise funds, and those funds are intended, and expected, to operate as a business, distinct from other government operations. A critical aspect of enterprise funds is that those funds and their related operations are to be sustained through user charges and fees. When charges and fees are not sufficient to fund operations, capital costs, and debt service, the enterprise funds are subsidized with other monies that are typically not intended to be utilized for that purpose.What made it easier to use different funds for unintended purposes was how the town accounted for the various funds. The revenues for each fund should have been segregated, but they were not (or at least not as precisely as should have been). When a resident submitted a payment for property taxes, water fees, or sewer charges, the money should have been allocated to the appropriate fund. It wasn’t — it was all put together in the General Fund, and then apparently transferred to the correct fund when needed. This failure tended to blur the accounting within each fund.Another fiscal challenge has been the various bonds and debt service required. Currently, the town has six outstanding bonds, with two each related to the General Fund, the Water Fund and the Sewer Fund. One of the Sewer Fund bonds is actually a refinancing of three earlier bonds. All of the bonds are General Obligation bonds, meaning that ultimately, the town, and its ability to levy taxes, is responsible for the annual debt service (principal and interest payments). According to a debt service schedule prepared by the town’s financial advisor, the total debt service is approximately 2 mills.But despite being General Obligation bonds, the apparent intent for debt service payments was that the Water and Sewer debt service was to be the responsibility of the Water Fund and Sewer Fund. Members of the Water and Sewer Commission have confirmed that intent, and that intent can be further validated by the fact that within each fund, the debt service is included as an expenditure (and has been for years). The two bonds related to the General Fund are illustrated in the General Fund budget (and have been paid for the current fiscal year), the two bonds related to the Water Fund are included in the Water Fund budget (and have been paid for the current fiscal year), and the two bonds related to the Sewer Fund are indicated in the Sewer Fund budget.The Sewer Fund budget, though, does not include all of the necessary debt service. The payment for the debt service of this combined bond is due June 1, 2013, and is almost $500,000. The other sewer debt service has been paid for the fiscal year.If the water and sewer bonds were to be paid “by the town” (using property tax revenues), why have those bonds and the related debt service not been included in the General Fund budget? When the budget was prepared for the current fiscal year (and scrutinized over four referendums), I do not recall the issue being raised by anyone about not including debt service in the General Fund. The debt service was not overlooked: it was included, as it had always been, in the water and sewer budgets, which are prepared by the Water and Sewer Commission.The problem with the debt service arises because, as enterprise funds, the fees and charges (revenues) do not cover the costs (expenditures) in those funds. Since the bonds are General Obligation bonds, the town (through property taxes) is ultimately responsible for the debt payments. Property taxes, which are intended to support general government operations, are being used to support enterprise funds, which should be funded entirely through fees and charges. To continue that course of action is financially irresponsible. Remember, though, this is Winsted. We’ve always done it that way.Dale Martin is the town manager of Winchester.
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Marsala is eager to go home with you.
Tiffany Lemelin, shelter manager, brushing Marsala upon arrival.Provided
The Little Guild is an animal shelter at 285 Sharon-Goshen Turnpike in West Cornwall. Founded in 1957, the organization rescues animals from local surrenders and under-resourced shelters. When a rescue animal arrives at The Little Guild, staff begins a careful intake and transition process to ensure the animal is safe, healthy and ready for adoption.
New arrivals are quarantined in-house. Vaccinations are verified as up to date, and staff assesses each animal’s medical, behavioral and placement needs. Rescues receive medical care, daily support and behavioral training to ease shelter stress. Once a dog has finished quarantine and is ready for a home, its profile is published at littleguild.org.
Michael DeBarba, certified dog trainer working with Marsala.Jennifer Almquist
Prospective adopters fill out an online application with information about their household and veterinary and personal references.
The next step is for the prospective adopter and family members to meet the dog. If there is already a dog in the household, a meet-and-greet is scheduled so the dogs can get acquainted.
The animal care staff offers guidance based on its knowledge of each animal’s personality, needs and quirks to help families find the best fit.
Marsala wins a heart.Jennifer Almquist
Once a match is made, the adoption contract outlines aftercare. Adopters agree to return the animal to The Little Guild if the adoption doesn’t work out. The organization’s commitment continues after adoption, with six months of free training and follow-up from staff to answer questions or address concerns.
“Please don’t pass Marsala by,” Lemelin said. “He loves people and other dogs. He’s a lap dog who lives for snuggles, cuddles and face kisses. Marsala deserves a family, a soft bed and a lifetime of being chosen.”
To find out about Marsala and other rescue dogs and cats, visit littleguild.org
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Sampson, a playful and independent blind hound mix, explores the rescue’s large yard.
Though she takes in dogs of all ages, including some with disabilities — and one resident cat — the rescue’s motto is “Giving old dogs new lives.”
Sadie, center, a Carolina dog, plays with her friend Negra, a terrier mix. Bella Linda, the small poodle, has since been adopted.L. Tomaino
Sadie, a sweet Carolina dog, was the first to greet visitors.
“She could really use a home,” Meade said.
Then came Bonnie and Clyde, rat terriers; Negra, a small terrier mix; Sampson, a blind hound mix; and Jay Z, a terrier mix who was emaciated when Meade took him in and has since filled out, with fur regrowing over previously bald patches. Wesley, a young, shaggy mix whom Meade calls “a very good boy,” is also in need of a home.
Wesley, a young, exuberant mix, is looking for an active home.L. Tomaino
Meade began rescuing dogs after going to Waterbury to adopt one and learning that, by the end of the three-day weekend, the dogs she was looking at would be euthanized to make room for others.
She went home and started her rescue in New Preston, Connecticut. After five years there, she moved to California, where she rescued dogs from overcrowded pounds for 13 years.
Meade, a busload of dogs and her cat moved back to the Northeast a little more than a year ago.
Ninety-nine percent of the dogs at the rescue come from pounds, both locally and in California and New York City.
“We are more than happy to place dogs with older people, and we are also willing to give support after the adoption,” Meade said, noting that some rescues will not adopt to people over 60.
Bonnie and Clyde, an affectionate terrier pair.L. Tomaino
For those who cannot adopt, the rescue needs donations of old blankets, dog and cat food, cleaning supplies, puppy pads and dog treats. Monetary donations are also welcome and can be made through the rescue’s website. Meade also welcomes volunteers to help with the dogs.
Contact Meade at 805-239-4004, 860-866-7986 or 4dots@att.net to arrange a visit or drop off donations. For available dogs and more information, visit meadecaninerescue.org.
Newtown Veterinary Specialists
For Berkshire County residents, VCA All Caring Animal Hospital, 440 Stockbridge Road in Great Barrington, can be a nearby first call. The full-service hospital offers diagnostics and hospitalization and asks clients with an emergency or a pet requiring immediate attention to call rather than use its online contact form. It is not a 24-hour emergency hospital, however. Current hours are 7:30 a.m. to 5 p.m. Monday through Friday and 8 a.m. to 1 p.m. Saturday. It is closed Sunday. Call 413-528-8020.
Poughkeepsie also has several options for urgent care. Creature Comforts Animal Hospital, 64 Pine St., is a full-service veterinary hospital offering emergency and critical care during regular business hours. The hospital treats dogs and cats as well as birds, reptiles and other exotic pets. Hours are 9 a.m. to 8 p.m. Monday, 9 a.m. to 6 p.m. Tuesday through Friday and 9 a.m. to 2 p.m. Saturday. It is closed Sunday. For after-hours emergencies involving dogs and cats, the hospital refers patients to regional emergency facilities. Call 845-625-2474.
Community Animal Care, 269 Titusville Road, offers urgent and emergency care during operating hours and asks pet owners to call ahead. Regular hours are 8 a.m. to 6 p.m. Monday through Thursday, 8 a.m. to 5 p.m. Friday and 8 a.m. to 1 p.m. Saturday. Urgent care is available daily by calling ahead, with extended hours until 9 p.m. Tuesdays and Thursdays. The practice also offers after-hours veterinary triage by video to help owners determine whether a pet can safely wait or should be taken to a 24-hour facility. Call 845-471-7459.
When an animal needs care in the middle of the night, on a holiday or for a potentially life-threatening condition, the options become more limited.
Guardian Veterinary Specialists, 4 Hardscrabble Heights in Brewster, is a 24-hour emergency and specialty hospital, open seven days a week, 365 days a year. Its emergency department is staffed around the clock, with on-site imaging and laboratory services. No appointment is necessary for an emergency, although calling ahead is encouraged when possible. Call 914-704-3400.
Provided
Newtown Veterinary Specialists, 52 Church Hill Road in Newtown, Connecticut, also provides emergency care 24 hours a day, seven days a week, including holidays. No appointment is required for emergency care, although the hospital recommends calling ahead when possible. Call 203-270-8387.
Pet owners should remember that emergency veterinary hospitals operate much like human emergency rooms in that patients are triaged according to the severity of their condition, so animals with less critical problems may have to wait.
The best preparation is simple. Keep the number of your regular veterinarian and at least one 24-hour emergency hospital in your phone, and know roughly how long it will take to get there. If circumstances allow, call before leaving home to confirm where your pet should be seen.
When something goes wrong at 10 p.m. on a Sunday, knowing where you’re headed can make a frightening situation a little less overwhelming.
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