Trustees of Trust Funds / Cemetery Trustees / February 5, 2007

Present:  Mary Blank, Lucille Gorges, Roxanne MacConnell, Patty Little

Minutes:

The Committee delayed adoption of the January meetings until the next subsequent meeting.

Trustees of Trust Funds

Town Meeting:

Mary Blank reviewed the various warrant articles that would be submitted on behalf of the Trustees of Trust Funds. 

2 checks SAU 29 – trust funds will be deposited

Audit Report:

Mary noted that she had received a copy of a draft communication from the auditing firm to the Town Selectmen which identified an authorized trustee signing invoices and writing checks.  Mary noted that the authorized trustees was herself.  She reviewed the copies of the specific checks and she had obtained the signature of a cemetery trustee,  Lucille Gorges.  Mary continued that upon hearing this statement she contacted the Charitable Trust Division and had spoken to Terry Knowles.  She was advised that it is proper for a Trustees of the Trust Fund to sign checks and it is not proper for a Cemetery Trustee to sign checks.  Another comment attributed to the auditors was a statement that being a cemetery trustee and a trustee of trust fund were incompatible offices.  Mary commented that this is not a position supported by the Attorney General.  She noted that she had not spoken directly with the auditors, but if their comments appeared in their memorandum to the town she would need to object. 

Patty suggested that a written procedure be developed regarding payment of invoices.

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Cemetery Trustees

Lucille inquired why the Trustees were not pursuing the expansion of the Cemetery Trustees to five members.  Patty responded that there had not been a formal motion and vote with respect to that suggestion when the Trustees were finalizing their various warrant articles.  On motion by Patty, voted unanimously to submit a warrant article pursuant to NHRSA 289:6 to increase the cemetery trustees to five members with one term to be a two year term and the second term to be a one year term.  Mary offered to draft the warrant article.

Perpetual Care Deposits:

Mary noted that the purchase of the string trimmer from the Common Trust Fund was not proper because the perpetual care does not include mowing equipment.  She indicated that the Cemetery Trustees need to investigate options to reimburse the trust.

Respectfully Submitted
Patricia A. Little