{"content":[{"text":"Town of Plymouth \n 80 Main Street \n Terryville, CT 06786 \n http://www.plymouthct.us","bbox":{"left":0.146961,"top":0.043204,"width":0.20536100000000002,"height":0.06942999999999999}},{"text":"Board of Finance \n Tel: (860) 585-4001 \n Fax: (860) 585-4015","bbox":{"left":0.643566,"top":0.043204,"width":0.19334600000000002,"height":0.054880000000000005}},{"text":"1.Call Meeting to Order – The Special Meeting of the Town of Plymouth Board of \n Finance was called to order on Monday, September 30, 2013 by Chairman Ralph Zovich \n at 7:03 p.m. in the Assembly Room, Plymouth Town Hall. Members in attendance: Pat \n Budnick, Vicky Carey (excused at 9:35 p.m.), Peter Cook, Mike Drozdick, Dan Murray \n (excused at 9:15 p.m.), Ralph Zovich. Also present: David Bertnagel, Director of \n Finance; Robin Gudeczauskas, Recording Secretary.","bbox":{"left":0.147059,"top":0.144803,"width":0.6962740000000001,"height":0.10733299999999998}},{"text":"2. Pledge of Allegiance","bbox":{"left":0.147059,"top":0.263894,"width":0.18399899999999997,"height":0.020212000000000008}},{"text":"3. Review Draft of Accounting Policies & Procedures Manual by assigned section \n Chairman Zovich stated this is the first DRAFT and distributed the first page revisions \n proposed that will include dated adopted by BOF and date approved by Town Council. \n Discussion held by page/section: \n Appendix to be redone. Consistency throughout will be checked for appropriate \n department names and titles; Director of Finance, Information Technology Services, \n Page 5 – The original manual was adopted by Board of Finance and approved by the \n Town Council. Discussion on “formal policies” vs. “General Policy” to be “these \n formalized policies and procedures”. \n Page 7 – Third sentence should end “since 1973” and not “1911”. Description of general \n fund, 2nd sentence to read “It is used to account for all financial resources of every \n town department including the school system, except those required to be accounted \n for in another fund.” Capital Projects Funds – add “and/or” to read “for the \n acquisition and/or construction…” \n Page 11 – Change the first sentence to add “currently” in “The Town “currently” utilizes \n Tyler”. Dave will add the BOE financial system with description; adding tax \n collector, assessor and building descriptions. Add “This system is managed by the \n Director of Technology for the Town of Plymouth.” \n Page 12 – organization chart will come direct from audit book \n Section B; Page 13 – “Procedure” “Source Documents” paragraph to read “The details of \n financial and other transactions are usually described on various documents received \n from parties outside the Town (external) and prepared within in (internal). Delete \n “Internal documents and External documents”. Add “See Glossary for examples of \n external and internal documents”. “Books of Original Entry” add “and finally \n posted” within parenthesis instead of (posted) \n Page 14 – Add “Security of Accounting Records/Disaster Recovery is covered under \n Section ______” \n Page 16 – “Journal Entry Processing” add new sentence to description “The journal entry \n postings are the manual transactions not posted in the other books of original entry \n listed below.” “Accounts Payable” delete “and liabilities”. \n Page 19 “Procedure” update titles and after “Director of Finance” change “both” to \n “must”. \n Page 21, first paragraph change title from “Information Services” to “Information \n Technology Services”. “Procedure” second bullet after “reviews” add “,approves or \n denies,” Add bullet to read “A confirmation is sent to the Director of Finance for \n validation.” \n Page 23, first paragraph, second sentence to read “The Human Resources Department is","bbox":{"left":0.147059,"top":0.295712,"width":0.704863,"height":0.6474850000000001}}],"images_bbox":[],"images_bbox_not_text_overlap":[]}