% ANNUAL REPORT 1994 \ •~.> Northumberland New Hampshire Digitized by the Internet Archive in 2012 with funding from Boston Library Consortium Member Libraries http://archive.org/details/annualreportofto1994nortu Annual Report of the Municipal Officers of the Town of Northumberland New Hampshire INDEX Audit Information 4 Bond Schedules 18 Calendar of Municipal Dates & Holidays 83 Dates to Remember 84 Library Report 23 North Country Council 27 Officials Listing 2 Payments & Revenues 12 Permit Requirements 84 Police Department Reports 21 Precinct Report & Warrant 48 Property Valuations 32 Reports from Committees 25 School District Reports & Warrants 50 Selectmens Financial Reports 11 Tax Collector-Town Clerk Reports 8 Tax Rate 43 Town Administrator Report 1 Treasurer's Report 16 Trust Fund Report 17 Vital Statistics 44 For the Fiscal Year ending December 199 31, V" Printed by Sherwin Dodge Printers COVER DRAWING BY SCOTT RICE OP GROVETON HIGH SCHOOL . ADMINISTRATOR'S REPORT TO CITIZENS This report is a brief outline of the activities during 1994. The financial position of the town re- mained stable and our annual audit indicated that. Anyone wishing to check the town's financial condition is welcome to do so at the Town Office. The town had one major project this year: the new Groveton Water System. The water project started in May and finished in late December. We had 8100 feet of new 8" water line main put in on Brown Road and down part of State Street. We have two gravel packed wells and a new water pump station located just off the Brown Road. We have a large water tank in Groveton off Winter Street that holds 685,000 gallons. We have a smaller tank in Northumberland at the old reservoir site that holds 135,000 gallons. The Lost Nation System has a small pump station with two wells that feed a 10,000 gallon storage tank placed in the ground. A new 6" water main was put in from the tank to the existing water main. The town had three individual wells drilled in the Lost Nation area at the Emery, Hart and Perry homes. We continue to be active in the Androscoggin Valley Regional Refuse Disposal District. The town's recycling program is satisfactory but we need to con- tinue to get more of the recyclables out of the waste stream Our road and maintenance crew had a full season with many projects completed. We continue to upgrade our sidewalks in town: West Street was completed in 1994. We had numerous water jobs: new hydrants, new shut off valves, etc. The Page Hill was partly paved and about 2/3 of the road was graveled. After many years of engineering and surveying by the State of New Hampshire, ground was broken for the new Route 3 bridge coming into Groveton. Work started in early summer and has continued throughout the year. The bridge is scheduled to be completed in late 1995. This has been a trying year for the Selectmen. In May, resigned after being reelected in March for 3 I years. Bob Perras was appointed to fill that position. Due to the Perras Saw Mill fire, Bob was forced to resign. Ron Guerin was appointed to fill in until March 1995. Mike Mills resigned at the end of November to enjoy his retirement in Florida for the winter. Gilbert Major was appointed to fill this position. I wish to express my appreciation to the Board of Selectmen for all their help. want to thank all the I town employees for their services to the town and the various committee members and citizens for their co- operation . John Normand Town Administrator ELECTED OFFICIALS Selectmen David Goulet (1996) (3-year term) Ronald Guerin (1995) Gilbert Major (1995) Town Clerk/Tax Collector Theresa Brooks (1996) (3-Year term) Town Treasurer Tricia Hurlbutt (1996) (3-Year term) Precinct Commissioners H. Lee Rice, Sr. (1997) (3-Year term) Frederick Robinson (1996) Bradley Tetreault (1995) Supervisors of the Checklist Nancy Marshall (2000) (6-Year term) Ann Pelchat (1998) Hazel Paradis (1996) Library Trustee Gabriele Boudle (1995) (3-Year term) Laurie MacGregor (1996) Catherine Twomey (1997) Moderator Allan Merrow (1996) (2-Year term) Trustee of Trust Funds Diane Mayhew (1995) (3-Year term) William Greene (1996) Lorna Fogg (1997) APPOINTED OFFICIALS Town Administrator John Normand Administrative Ass't/Deputy TC-TC Frances Rich Chief of Police Harry Lee Rice, Jr. Civil Defense Director Shepard Mahurin Fire Chief Greg Parks Librarian Nancy Scroggins Assistant Librarian Lena Mills Health Officer Robert I. Hinkley, M.D Recreation Commission Bill Everleth (1995) (3-Year term) Wanda Cloutier (1996) Thomas Young (1996) Michael Kelly (1997) Lisa Tetreault (1997) ) 11 Planning Board Thomas Bushey (1997) (3-Year term) Lionel Cloutier (1997) Sally Pelletier (1996) Mary Sloat (1996) David Auger (alt. 1996) Zoning Board of Adjustment Everett Bailey (1995) 5-Year term Les Joy (1998) ( Nancy Phillips (1998) Merle Damon (1999) David Goulet (Selectman) Joanne Cassady (alt. 1997) Cemetery Sexton Thomas Covel Cemetery Committee Gordon Armstrong Thomas Covel Forrest Maguire Cliff Powers Housing Authority Evelyn Shoff (1995) Larry Gray (1996) Lorna Hurlbutt (1997) Reverend Ann Partner (1998) Robert Styles (1999) Ambulance Director Gordon Armstrong Conservation Commission Bernard Bushey Paul Crosby Ed Mellett Doug Menzies Michael Phillips J. Richard Potter Barbara Tetreault . FRANCIS DINEEN & CO J. CERTIFIED PUBLIC ACCOUNTANTS FRANCISJ. DINEEN. C.P.A. 5 MIDDLE STREET- LANCASTER. N.H. 03584 KYEONGWHAN KIM. C.P.A. 603 788-4928 603 788-4636 FAX 603 788-3830 INDEPENDENT AUDITORS' REPORT ON FINANCIAL PRESENTATION To the Members of the Board of Selectmen Town of Northumberland Northumberland, New Hampshire 03582 We have audited the accompanying general purpose financial statements and the combining and individual fund financial statements of the Town of Northumberland New Hampshire as of, and for the year ended December 31, 1993, as listed in the table of contents. These financial statements are the responsibility of the Town's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. As is the practice with many New Hampshire municipalities, the Town of Northumberland, New Hampshire has not maintained a record of its general fixed assets and, accordingly, a statement of general fixed assets, required by generally accepted accounting principles, is not included in the financial report. As explained in Note 2, the Water and Sewer Funds are reported as Special Revenue Funds, whereas generally accepted accounting principles require that they be reported as Enterprise Funds Board of Selectmen Town of Northumberland In our opinion, except for the effect on the financial statements of the omission described in the third paragraph and except as noted in the fourth paragraph, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of the Town of Northumberland, New Hampshire as of December 31, 1993, and the results of its operations and cash flows of its similar trust fund types for the year then ended in conformity with generally accepted accounting principles. Also, in our opinion, the combining and individual fund financial statements referred to above present fairly, in all material respects, the financial position of each of the individual funds of the Town of Northumberland, New Hampshire as of December 31, 1993, and the results of operations of such funds and the cash flows of nonexpendable trust funds for the year then ended in conformity with generally accepted accounting principles. Our audit was made for the purpose of forming an opinion on the general purpose financial statements taken as a whole and on the combining and individual fund financial statements. The accompanying financial information listed as the supplemental schedule in the table of contents is presented for purposes of additional analysis and is not a required part of the financial statements of the Town of Northumberland, New Hampshire. Such information has been subjected to the auditing procedures applied in the audit of the general purpose, combining, and individual fund financial statements and, in our opinion, is fairly presented in all material respects in relation to the financial statements of each of the respective individual funds taken as a whole. Very truly yours, Kyeong Whan Kim, C.P.A May 20, 1994 EXHIBIT A Fiduciary Fund Tvpe Account Group General Total Trust and Long-term (Memorandum Aqencv Debt Only) $128,269.54 0.00 $1,050,653.49 $ 190,888.01 0.00 1,886,939.96 0.00 0.00 342,989.55 0.00 0.00 62,664.84 0.00 0.00 3,013.49 0.00 0.00 39,537.44 0.00 0.00 3,526.11 0.00 2.099,838.65 2.099.838.65 $319,157t55 $2,099,838.65 $5.489.163.53 0.00 o.oo 29,920.51 ; I 0.00 0.00 3,688.82 0.00 0.00 694,876.00 0.00 0.00 39,537.44 0.00 0.00 41,865.00 0.00 19,838.65 19,838.65 0.00 2.080.000.00 2.080.000.00 0.00 2.099.838.65 2.909.726.42 0.00 0.00 43,024.11 168,811.73 0.00 168,811.73 0.00 0.00 3,526.11 90,161.20 0.00 1,849,442.26 0.00 0.00 211,294.13 60,184.62 0.00 60,184.62 0.00 0.00 243.154.15 319.157.55 0.00 2.579.437.11 $319.157.55 $2,099.838.65 $5.489.163.53 See accompanying notes