1992 ANNUAL REPORTS
of the Town of
NORTHWOOD
New Hampshire
For the Year Ending
December 31, 1992
THE
ANNUAL REPORT
of the
TOWN OFFICERS
NORTHWOOD
NEW HAMPSHIRE
For the Year Ending December 31, 1992
NOTES
Digitized by the Internet Archive
in 2012 with funding from
Boston Library Consortium Member Libraries
http://archive.org/details/annualreportsoft1992nortw
INDEX
Town Officers. . . 6
1992 Town, State L Federal Election Results 11
1992 Town Warrant Summary 14
1993 Town Warrants 21
1993 Town Budget 26
Selectmen ' s Report - Inventory 44
Statement of Appropriations & Tax Rate 45
Schedule of Town Property 48
REPORTS
Town Clerk's Report 49
Tax Collector's Report 50
Treasurer ' s Report 53
Summary of Receipts 55
Summary of Payments 56
Statements of Wages & Vendors 57
Auditor ' s Report 59
Trustee of Trust Funds Report 89
Selectmen ' s Report to the Town 90
Administrative Assistant's Report 92
Board of Adjustment 94
Cemetery Trustees 95
Code Enforcement ' s Report 97
Conservation Commission 98
East/West Highway Committee 101
Emergency Management 102
Fire Department 103
Government Structure Committee Report 105
Health Officer Report 115
Lamprey Regional Solid Waste 116
Library Trustees 117
Planning Board 119
Police Department 120
Recreation Commission 121
Rescue Squad 122
Road Agent Report 124
Rockingham County Community Action Program 125
Rural District Health Council Inc 127
Strafford Regional Planning Commission 128
Town Road Advisory Committee Report 129
Welfare Department Report 132
Petition 134
SCHOOL REPORTS
School District Officers 136
1992 Election Results 137
1992 Warrant Summary 138
1993 Warrants 141
1993-94 Budget 144
School Financial Report & Balance Sheet 156
3
School Lunch Program 165
1992-93 Approved Appropriations 166
Auditor's Report 167
5AU #44 Salaries. 185
SAU #44 Appropriation Distribution 166
Teachers & Administrative Salaries 187
School Board Report 188
Administrator's Report. 189
1992 Graduating Class 191
Health Service Report 192
VITAL STATISTICS
Births 194
Marriages 196
Deaths 197
TELEPHONE NUMBERS
Selectmen's Office 942-5586
Town Clerk's Office 942-5422
Tax Collector's Office 942-8411
Planninq Board 942-5586
Buildinq Inspector/Code Enforce. Officer 942-5586
Health Officer 942-5586
Police Department (Dispatch) 942-8284
Police Department (Business) 942-8332
Fire and Rescue Squad 1-225-3355
Rural District Health Council 1-755-2202
OFFICE HOURS
Town Clerk:
Monday Eveninq 6 P. M. - 9 P.M.
Tuesday, Friday & Saturday 10 A.M. - 1 P.M.
Tax Collector:
Friday 10 A.M. - 2 P. M.
Last Saturday, each month 9 A.M. - 12 Noon
Fourth Thursday, each month 7 P. M. - 9 P. M.
Selectmen :
Monday Eveninq or by appointment. ... 7 P.M.
Saturday Morninq 10 A. M. - 12 Noon
Planninq Board:
Fourth Thursday Each Month 7 P.M.
Board of Adjustment:
Monthly by aqenda 7 P.M.
Recyclinq Area:
Saturday & Sunday 8 A.M. - 12 Noon
Wednesday 8 A.M. - 12 Noon
Libraries :
Chesley Memorial, Rte. 43 & 4 942-5472
Monday & Tuesday 10 A. M. - 5 P. M.
Wednesday & Thursday 10 A.M. - 2 P.M.
6 P. M. - 8 P.M.
Friday. Closed
Saturday 10 A.M. - 2 P.M.
Bryant Library, Rte. 107 Temporarily Closed
Selectmen's Business Office:
Monday - Friday 9 A.M. - 2 P.M.
Saturday 10 A. M. -12 P. M.
TOWN OFFICERS
John H. Jacobsmeyer, Jr.
Kenneth W. D'Anqelo (reeiqned)
Eleanor T. Pinkham (appointed)
Richard A. Lewis
Term Expires March 1993
Term Expires March 1994
Term Expires March 1993
Term Expires March 1995
Arlene W. Johnson
TOWN CLERK
Term Expires March 1993
Joseph A. Knox
DEPUTY TOWN CLERK
Judy C. Pease
TOWN TREASURER
Term Expires March 1993
DEPUTY TOWN TREASURER
Marcia J. Severance
Judith W. Gammon
TAX COLLECTOR
Term Expires March 1993
DEPUTY TAX COLLECTOR
Gloria O'Connor
ADMINISTRATIVE ASSISTANT
Marion J. Knox
Deborah Jean Jaskolka
Marcia J. Severance
Judith H. Lounsbury
Robert A. Johnson
OFFICE STAFF
Bookkeeper/Off. Supervisor
Property Records
Secretary/Property Records
MODERATOR
Term Expires March 1994
SUPERVISOR OF CHECKLIST
Plyllis L. Reese
Helen B. Johnson
Judith W. Gammon
Joann W. Bailey
Doris L. Bennett
Andreas M. Turner
Term Expires March 1994
Term Expires March 199S
Term Expires March 1998
TRUSTEES OF TRUST FUNDS
Term Expires March 1993
Term Expires March 1994
Term Expires March 1995
CEMETERY TRUSTEES
Andreas M. Turner
Samuel Johnson, Jr,
Nancy R. Boyd
Term Expires March 1993
Term Expires March 1994
Term Expires March 1995
ELECTED PLANNING AND ZONING BOARD
Lillian Leonard (appointed) Term Expires March 1993
Carol L. Deveau, Vice-Chairman Term Expires March 1993
Scott Martin Term Expires March 1993
Eleanor T. Pinkham (resigned) Term Expires March 1994
Robert Allyn Johnson II, Chairman Term Expires March 1994
Russell C. Eldridge Term Expires March 1995
George W. Carr Term Expires March 1995
RECORDING SECRETARY
Anne Marquis
STRAFFORD REGIONAL PLANNING COMMISSION
Robert Johnson, II Scott Martin
BOARD OF ADJUSTMENT
Bruce Farr, Chairman Appt. Expires March 1993
Thomas Lavigne Appt. Expires March 1993
Jean W. Lane Appt. Expires March 1994
George Rogers, Vice-Chairman Appt. Expires March 1994
Linda Schlieder Appt. Expires March 1994
ALTERNATES
Robert Robertson Appt. Expires March 1993
Paul Davis Appt. Expires March 1993
RECORDING SECRETARY
Judith H. Lounsbury (resigned)
Linda Schlieder (appointed)
BUILDING INSPECTOR, CODE ENFORCEMENT OFFICER
Steve Bergstrom Appt. Expires March 1993
HEALTH OFFICER
P. Donald Arsenault
TOWN HISTORIAN
Joann W. Bailey
LAMPREY REGIONAL SOLID WASTE COOPERATIVE
John H. Jacobsmeyer, Jr. Appt. Expires March 1993
RURAL DISTRICT HEALTH COUNCIL
True W. Chesley Appt. Expires March 1994
George Rogers Appt. Expires March 1995
EMERGENCY MANAGEMENT
Robert E. Young, Director Appt. Expires March 1993
Michael D' Alessandro, Asst. Director Appt. Expires March 1993
POLICE COMMISSION
Louis St. Pierre
Preston Stevenson
W. Edward Bryant, Jr.
Term Expires March 1993
Term Expires March 1994
Term Expires March 1995
RECORDING SECRETARY
Linda Schlieder
POLICE DEPARTMENT
Michael S. D'Aleseandro, Chief Appt.
Ross Oberlin, F-T Off. Appt,
Charles Hillner, F-T Off. Appt.
Ben Jean, P-T Off. Appt.
Herbert W. Rich, Jr., P-T Off. Appt,
David Cianfrini, P-T Off. Appt.
Donald Bassett, Crossing Guard Appt.
Catherine Glosser, P-T Off. Appt,
Daniel Ward, P-T Off. Appt,
Ronald Barrett, Crossing Guard Appt,
DEPARTMENT SECRETARY
Marylou Tuttle
ANIMAL CONTROL OFFICER
Herbert W. Rich, Jr.
Expires
Expires
Expires
Expires
Expires
Expires
Expires
Expires
Expires
Expires
March
March
March
March
March
March
March
March
March
March
FIRE DEPARTMENT
William R. Calef, Chief
Robert V. Lindquist, Jr. , Asst. Chief
Michael Barnett, East District Chief
Charles Bailey, West District Chief
1993
1993
1993
1993
1993
1993
1993
1993
1993
1993
Appt. Expires March 1993
Michael Hoisington
Kevin Madison
Full Time Firef ighter/EMT
Full Time Firef ighter/EMT
FIRE WARDEN
Robert Lindquist, Jr.
BUDGET COMMITTEE
Virginia (Ginger) Dole (appointed)
Robert E. Bailey
Betsy A. Colburn
Allan G. Holmes, Chairman
Andreas M. Turner
David P. Foster
Robert T. Madison
Bernard Lee Mason
Robert T. Thomas, Jr.
Barbara H. Smart
James A. Boyd
Jean W. Lane
James A. Hadley (resigned)
8
Term
Expires
March
1993
Term
Expires
March
1993
Term
Expires
March
1993
Term
Expires
March
1993
Term
Expires
March
1993
Term
Expires
March
1994
Term
Expires
March
1994
Term
Expires
March
1994
Term
Expires
March
1994
Term
Expires
March
1995
Term
Expires
March
1995
Term
Expires
March
1995
Term
Expires
March
1995
RECYCLING COMMITTEE
Kathleen Lord
Shelley Bobowski
Robert Clark
Allyson Herk
Robin Wiley
Heather Wiley
Christian Kofer
Peggy Kofer
William Lounsbury
Winifred Young
Appt. Expiree March 1993
Appt. Expiree March 1993
Appt. Expiree March 1993
Appt. Expires March 1993
Appt. Expires March 1993
Appt. Expires March 1993
Appt. Expires March 1994
Appt. Expires March 1994
Appt. Expires March 1994
Appt. Expires March 1995
RESCUE SQUAD
Richard Corning, Captain
James D. Wilson
ROAD AGENT
Term Expires March 1993
NORTHWOOD HIGHWAY ADVISORY COMMITTEE
Mark McKenzie, Chairman
Andreas Turner, Secretary
Andrew John Lane
Robert Bailey
James Wilson, Road Agent
Richard A. Lewis, Selectmen's Rep.
Appt. Expires March 1994
Appt. Expires March 1994
Appt. Expires March 1994
Appt. Expires March 1994
Term Expires March 1993
Term Expires March 1995
CONSERVATION COMMISSION
Marjorie Butler
Jon Escher, Resigned
Winifred Young, Appointed
Nancy Voorhis, Co-Chairman
Nathalie Wall
John Rule, Co-Chairman
Arthur C. Slade, III
Mary Kaufhold
Kathleen Lord
Appt. Expires March 1993
Appt. Expires March 1993
Appt. Expires March 1993
Appt. Expires March 1993
Appt. Expires March 1994
Appt. Expires March 1994
Appt. Expires March 1995
Appt. Expires March 1995
Appt. Expires March 1995
ALTERNATES
Joann W. Bailey
Johanna W. Chase
Patrick Bell
Mark McKenzie
William E. Lounsbury
Appt. Expires March 1993
Appt. Expires March 1993
Appt. Expires March 1993
Appt. Expires March 1993
Appt. Expires March 1993
RECORDING SECRETARY
Linda Schlieder
WELFARE DIRECTOR
Patricia Stead Appt. Expires March 1993
RECREATION COMMISSION
Betsy Ann Colburn Term Expires March 1993
Ann D. Strout Term Expires March 1993
P. Donald Arsenault, appointed Term Expires March 1993
Patti L. Blackburn Term Expires March 1994
Diane (Dee) M. Ashford Term Expires March 1995
William J. Leblanc, Resigned Term Expires March 1995
LIBRARY TRUSTEES
David F. Saulnier Term Expires March 1993
Elizabeth Stimmell Term Expires March 1994
Karen (Kate) Leblanc Term Expires March 1995
10
RESULTS OF TOWN ELECTION
March 10, 1992
Selectmen
♦Richard A. Lewis 495
Gary J. Campbell 254
Douglas J. Peterson 74
Budget Committee (3 years)
♦Barbara H. Smart 479
♦James A. Boyd 474
♦Jean W. Lane 416
♦James A. Hadley 416
Raymond S. Gardner 390
C.Howard Lister, Jr. 199
John Bruten 129
Trustee of Trust Funds
♦Andreas M. Turner
633
Library Trustee
♦Karen Leblanc
657
Trustee of Cemetery
♦Nancy R. Boyd
657
Police Commission
♦ W. Edward"Spike"Bryant, Jr. 601
Recreation Commission (3 yrs. )
♦Oianne (Dee) M. Ashford 418
♦William J. Leblanc, Jr. 417
Michael P. Curtin 290
Recreation Commission (2 yrs. )
♦Patti L. Blackburn 552
Claude B. Planchet 104
Recreation Commission (1 yr. )
♦Ann D. Strout 601
♦Betsy Ann Colburn 453
Planning Board (3 years)
♦George W. Carr 570
♦Russell C. Eldridge 516
Planning Board <2 years)
♦Eleanor T. Pinkham 606
( resigned )
Lillian Leonard (appt.3/93)
♦Robert A. Johnson, II 539
Planning Board (1 yr. )
♦Carol L. Deveau 531
♦Scott D. Martin 516
Supervisor of Checklist (6 yrs. )
♦Judith W. Gammon 631
Moderator (2 yrs. )
♦Robert A. Johnson 450
Robert B. Robertson 303
Road Agent (lyr. )
♦James D. Wilson 555
Robert H. Cafmeyer, Jr. 206
1. Are you in favor of the adoption of a new ordinance
regarding criteria for establishment of a Home Occupation, as
proposed by the Northwood Planning Board in January 1992? To
become Article III, S. ♦NO - 313 YES - 303
2. Are you in favor of the revision of exiating Article III, A,
New Developments to Article III Regulations, A. Land
Regulations, as proposed by the Northwood Planning Board in
January 1992? ♦NO - 321 YES - 286
11
RESULTS OF NOVEMBER ELECTION
President & Vice President
* George Bush Republician 603
"Dan" Quayle
"Bill" Clinton Democratic
"Al" Gore 552
Andre Marrou Libertarian 14
Nancy Lord
Ross Perot Independent 398
James Stockdale
Lenora B. Fulani New Alliance 1
Maria Elizabeth Munoz
John Hagelin Natural Law
Vinton Tompkins
Governor
* "Steve" Merrill Republican 861
Deborah Arnie Arnesen Democratic 576
Miriam F. Luce Libertarian 79
United States Senator
*Judd Gregg Republican 719
John Rauh Democratic 654
Katherine M. Alexander Libertarian 58
Kenneth E. Blevens, Sr. Independent 45
"Larry" Brady Independent 36
David Haight Natural Law 2
Representative in Congress
♦"Bill" Zeliff Republican 801
"Bob" Preston Democratic 581
Knox Bickford Libertarian 41
Richard P. Bosa Independent 33
Linda Spitzfaden Natural Law 9
Executive Council
♦"Bob" Hayes Republican 672
Barbara Kuhlman Brown Democratic 496
David J. Batchelder Libertarian 101
12
State Senator
♦ John S. " Jack"Barnes, Jr. Republican 931
John S. "Jack "Barnes, Jr. Democratic 125
Paul Brown Libertarian 134
Bill Johnson (write in) 97
State Representative, Rockingham District 1
Robert A. Johnson Republican 1040
State Representative, Rockingham District 4
♦ John Hoar Republican 456
Rick G. Newman Democratic 441
John A. Vitale Libertarian 166
Robert A. Bonser Independent 239
Sheriff
♦Wayne E. Vetter Republican 1126
Wayne E. Vetter Democratic 125
County Attorney
♦Carlton Eidredge Republican 746
Harry Starbranch Democratic 545
County Treasurer
Clarke R. Chandler Republican 608
♦Patricia Kelley Democratic 641
Register of Deeds
♦ "Betty 11 Waitt Luce Republican 1104
"Betty" Waitt Luce Democratic 125
Register of Probate
♦Elizabeth E. Powell Republican 1093
Elizabeth E. Powell Democratic 125
County Commissioner
♦Warren Henderson Republican 723
Michael Martin Democratic 524
13
ANNUAL TOWN MEETING 1992
The meeting was called to order by Moderator Robert A.
Johnson at 9:25 A.M. John Lane moved to dispense with the
reading of the entire warrant at this time as each article will
be read individually when acted upon. Robert Bailey seconded.
Motion adopted by unanimous voice vote . The Moderator then read
the certification of the warrant.
The Moderator then read a communication from the Welcome
Home Committee and called attention to the video display and
other items from our memorable July 6th, 1991 celebration we had
to welcome our returning troops from Operation Desert Storm.
Article 1 : William Escher moved that the Town authorize the
Northwood Conservation Commission to retain the unexpended
portion ($138.50) of its 1991 appropriation, said funds to be
placed in the Northwood Conservation Fund in accordance with RSA
36: A-5. Joann Bailey seconded. Motion passed by voice vote .
Article 2 : John Jacobsmeyer moved that the Town appropriate the
sum of $13, 262. 00 from the special Ambulance Replacement Fund,
established under RSA 31-.95-C at the 1990 Annual Town Meeting,
and to place the sum of $13, 262. 00 in the Ambulance Capital
Reserve Fund held by the Trustees of the Trust Funds. George
Rogers seconded. It was explained that this money represents
receipts from the use of the ambulance. Motion was adopted by a
voice vote .
Article 3 : John Jacobsmeyer moved that the Town pursuant to RSA
231:22-a, conditionally reclassify a portion of Mountain Road
from a Class VI highway subject to gates and bars to a Class V
highway; the portion of Mountain Road involved being the part
that lies between the end of the portion of Mountain Road that
is already a Class V highway and the Northerly boundary of Map
#8, Lot #17. The reclassification shall not go into effect
until such time as the following conditions are met:
1. Said work shall not be paid for by Town Funds, but rather
by Eugene and Henry Frenette.
2. All work to upgrade the portion involved has been completed
and approved by the Board of Selectmen and the Road Agent.
Robert Bailey seconded the motion. Mr. Jacobsmeyer stated that
the Town Attorney had recommended this wording in place of the
original article in the warrant to be sure the Town would not
have to spend any money on this road. The motion was adopted
by a unanimous voice vote.
Our regular order of business was interrupted so that Joann
Bailey could recognize two of our local women who had received
Statewide honors this past year. She first presented Ellen
Ahlgren who is the current New Hampshire Mother of the Year.
Then she presented Lois Webb who was recently named the New
Hampshire Social Worker of the Year. Both women were given
bouquets of flowers as Joann remarked that what they both had in
14
common is a willingness to serve people and the grace with which
they do this. Moderator Johnson added his congratulations and
said he would be proud to mention this to his colleagues in the
House of Representatives in Concord.
Article 4 ; John Jacobsmeyer moved that the Town authorize the
Board of Selectmen to apply for, accept and expend, without
further action by Town Meeting, money from the State, Federal or
other governmental unit or a private source which becomes
available during the fiscal year, in accordance with RSA 31:95-b
John Lane seconded. Motion was adopted by a voice vote .
Article 5 : Selectman Jacobsmeyer moved that the Town authorize
the Selectmen to convey any real estate acquired by the Town by
Tax Collector's Deed. Such conveyance shall be by deed, either
following a public auction, or the property may be sold by
advertised sealed bids, or may otherwise be disposed of as
justice may require, pursuant to RSA 80:80. Robert Bailey
seconded. The motion was adopted by a voice vote .
Article 6 ; Allan Holmes, Chairman of the Budget Committee,
moved that the Town raise the sum of $1, 179, 595 to defray Town
charges for the 1992 fiscal year. Jean Lane seconded. Russell
Eldridge moved to amend the amount by decreasing it $7, 500. '
This amount would be arrived at by decreasing the office staff
salary by $5, 000 and by deleting the street numbering amount of
$2,500. Mr. Jacobsmeyer states that the mail delivery won't go
unless the streets are numbered. Another more compelling reason
is that when police, fire and ambulance calls are received, they
can't find the right place sometimes because of conflicting
names of present streets or lack of numbers on the streets.
Many spoke about the urgency of getting this numbering done for
safety reasons. The amendment was defeated by a show of hands
20 YES and an overwhelming negative. Then the original main
motion was adopted by a voice vote .
The Moderator reminded us that to reconsider any article we
must ask for a reconsideration in a timely manner. He will not
entertain any motion to reconsider after many other articles
have been acted upon or much later in the day.
Article 7 ; Allan Holmes moved that the Town raise and
appropriate the sum of $14, 570 to purchase for the Town Clerk
computer hardware, software and maintenance thereof. John
Jacobsmeyer seconded. Mr. Tomasello asked if this amount is
included in Article &. The answer was no. This is a capital
outlay. The Town Clerk was asked to explain why since she had
asked to have this deleted last year, she now was in favor. She
explained that now they have perfected a software package that
really works for Town Clerk's business and that she had seen it
in action in other towns, so that if the voters felt we can
afford it she would like to have it. Motion was adopted by a
voice vote .
Article 8 ; Allan Holmes moved that the Town raise and
15
appropriate the eume of $6, 000 to purchase for the Police
Department computer hardware, software and maintenance thereof.
Spike Bryant seconded. Mr. Tomaselio asked if this would be
integrated with the Town's system in the future. Policeman Ward
said this system would be integrated with the State Police
system, not with our town. The motion was adopted by a voice
vote .
Article 9 ; Allan Holmes moved that the Town raise and
appropriate the sum of $21,000 for a new police cruiser. Spike
Bryant seconded. Mr. Holmes noted that this article had passed
the budget committee by an 8 to 7 vote. Marcia Tasker moved to
amend this amount to $13, 000. Beatrice Tasker seconded. She
felt we could use a cheaper vehicle like a Ford Taurus as Epsom
has done. Both Mr. Bryant and Richard Gardner who does police
towing recommended the heavier 8 cylinder Ford LTD for wearing a
lot longer in police work. Joann Bailey reminded us that each
article voted for adds to our total budget. Mr. Bane was in
favor of killing the whole article for this reason. Mr.
Jacobsmeyer stated that every 22, 500 raised adds 10 cents per
thousand to the tax rate. The amendment was defeated by a voice
vote. Then Mr. Holmes offered an amendment to reduce the amount
to $16, 000 and that the Police Department either dispose of the
old cruiser or strip it of all Police equipment and use it
solely for transportation to Auburn District Court. Marcia
Tasker seconded. Mr. Jacobsmeyer feels if we keep the old
vehicle it should be a legal police vehicle which it must be if
ever transporting prisoners. This amendment was defeated by a
voice vote. Next the main motion showed a tie vote of 70 by a
show of hands so a yes and no ballot was required. Main motion
was defeated by 99 Yes and 107 No .
Next Mr. Holmes stated that since we are on a two year
replacement schedule for our cruisers he felt we should
reconsider this vote. Because he voted on the losing side he
could not make the motion to reconsider. Virginia Dole swore
that she had voted in the negative and she would make the motion
to reconsider. At this point many had left the hall for the
noon break while we had been counting the yes and no ballots so
feelings ran high that too many had left to make a reconsidera-
tion. The moderator announced that since they had asked for a
reconsideration in a timely fashion, he would honor a motion to
reconsider but that he would announce now that we would have the
noon break and after lunch this would be the first order of
business.
After lunch we opened again with the Moderator reminding the
audience to please use the underpass to get to the parking lot
as a safety measure. Then a letter was read from Judge Bruce
Larson of Auburn District Court. He explained that the Court is
now in a new facility on By-Pass 28 and they would like to have
something representative from each town to add to the decor. If
we have any local artists who would like to submit a rendering
of some landscape they will be pleased to consider it. Vincent
16
Bane suggested perhaps a picture of former Judge Samuel Johnson
would be appropriate. It is hoped suggestions from our
townspeople will be submitted.
At 1:35 the meeting continued with the Clerk reading the minutes
of what had happened just before the lunch hour. Virginia Dole
withdrew her motion to reconsider as she felt not all the same
people were here now who had been before lunch. Then Robert
Bailey swore tht he had voted in the negative so he is making
the motion to reconsider. Ellis Ring seconds. Mr. Bailey says
he is doing this as the Police Commission says they will go with
the $16, 300 figure. There was a Yes and No ballot to reconsider
89 - YES & 98 - NO. Motion is defeated .
Article 10 : William Calef, Fire Chief, moved that the Town
raise and appropriate the sum of $54, 000 for purchasing a new
fire department tanker, withdraw the sum of $23, 000 for the Fire
Truck Capital Reserve Fund and raise and appropriate the sum of
$31,000 from taxation. Charles Bailey seconded. Then Charles
Bailey moved to amend the article by changing the $54, 000 amount
to $49,000 and the amount to be raised by taxes from the $31,000
amount to $26, 000. The Chief explained that they had looked at
the State's system of bidding on a chassis and also looked at
the tank being built commercially instead of by a fire truck
company. Mr. Calef seconded this amendment. Our present tanker
is a 34 year old military vehicle and the parts are expensive.
The department could use more of the old equipment on a new or
used tanker. Virginia Dole asked why this had not been
recommended by the Budget Committee. Allan Holmes said they
felt just too much else was needed this year and he also felt
that we should not use all our Capital Reserve Fund as another
new fire truck would be needed in five years. It was asked what
would happen if the old tanker died on the way to a fire and Mr.
Calef said they would just be without water until help could
from another town by mutual aid. Mr. Calef urges us to support
a used truck if not the new one. The amendment passed by a show
of hands vote. 91 - YES and 116 - NO. Motion defeated .
Stephen Conway moved to reconsider. Cathy Calef seconded. Both
swore that they had voted in the negative. The motion to
reconsider passed with a show of hands vote 86 - YES & 65 - NO.
Mr. Calef moved the original article with now the amounts to
read $39, 000, $23, 000 to be taken from the Fire Truck Capital
Reserve Fund and $16, 000 to be raised by taxation. Charles
Bailey seconded. Mr. Holmes feels we should put this off for
another year. Mr. Calef feels we might need another cruiser by
then. Linda Schlieder wonders if it might be better to put away
$7,000 in the Capital Reserve Fund. Motion was defeated by a
Yes and No Ballot - 75 YES & 86 NO.
Article 11 : Robert Bailey moved to indefinitely postpone any
action on this article. Donald Tasker seconded. Mr.
Jacobsmeyer reminds us that we are not in compliance with State
rules. Sandra Wilson suggested that perhaps the Shop classes at
17
Coe-Brown could make signs less expensively. Motion to
indefinitely postpone passed by a unanimous voice vote.
Article 12 : Allan Holmes moved that the Town appropriate the
sum of $4, 000 from the Special Lagoon Fund, established under
RSA 31:95-c at the 1990 annual Town Meeting, and to expend the
sum of $4, 000 for necessary repairs and maintenance at the
Town's lagoon system. Mr. Jacobsmeyer seconded. He explained
that fees charged to use the lagoon are kept and now can be used
for this repair. Motion adopted by unanimous voice vote .
Article 13 : Andreas Turner moved that the Town raise and
appropriate the sum of $5, 000 to make necessary improvements at
Pine Grove Cemetery, to fill in Section C to make single lots
saleable. Allan Holmes seconded. Allan Holmes felt that we
should defeat this motion this year and see whether we might
find fill available to us free. Motion was defeated by a voice
vote.
Article 14 : Joann Bailey moved that the Town establish a
Cemetery Improvement Capital Reserve Fund, under RSA 35:1, for
which the income as well as part of the principal may be used to
improve and upgrade the Town cemeteries. Such fund to be
maintained by the Trustees of the Trust Funds. Russell Eldridge
seconded. Motion adopted by a voice vote .
Article 15 : Joann Bailey moved that the Town, appropriate from
surplus in the year 1991, the sum of $650 received from the sale
of cemetery lots in the year 1991, and to place $650 in the
Cemetery Improvement Capital Reserve Fund. Robert Tomasello
seconded. Motion adopted by a voice vote .
Article 16 : Joann Bailey moved the the Town authorize the
Cemetery trustees to exercise their powers under the provisions
of RSA 289:19-26. Russell Eldridge seconded. These "powers"
are explained on pages 138 and 139 of the Town Report. Motion
adopted by a voice vote .
Article 17 : John Jacobsmeyer moved that the Town of Northwood
vote to extend its involvement and commitment as a member of the
Lamprey Regional Solid Waste Cooperative from its current
termination date of June 1993 until the end of the business day
on June 30, 1996. Allan Holmes seconded. Mr. Eldridge asked
what other choice do we have? Mr. Jacobsmeyer says if we leave
Lamprey we'd have a possible 65,000 liability and it's hard to
find where we could get our trash taken at a lesser price per
ton. Motion was adopted by a unanimous voice vote .
Article 18 : Robert Bailey moved that the Town establish an
expendable general trust fund under RSA 31:19A, for the purpose
of a future memorial for veterans, and to raise and appropriate
the sum of $500 and to authorize the use/transfer of the
December 31, 1991 fund balance for this purpose, and furthermore
to appoint the Board of Selectmen as agents to expend, and also
18
to accept all donations to be placed In this fund. Allan Holmes
seconded. Mr. Bailey states that we now have about $2, 000 from
many sources in this fund. Motion adopted by a voice vote .
Article 19 ; Vincent Bane moved that the Town authorize the
Selectmen to borrow money in anticipation of taxes. Mr.
Jacobsmeyer seconded. Motion adopted by a voice vote .
Article 20 : Mr. Jacobsmeyer moved that the Town authorize the
public library trustees, under RSA 202-A:4-C, to apply for,
accept and expend, without further action by the Town Meeting,
money from the State, Federal, or other governmental unit or a
private source which becomes available during the fiscal year.
Such moneys shall be used only for legal purposes for which a
town may appropriate money, not require the expenditure of other
town funds, and be exempt from all provisions of RSA 32,
relative to limitations of town moneys. Allan Holmes seconded.
Motion was adopted by unanimous voice vote .
Article 21 ; Mr. Jacobsmeyer moved that the Town establish a
committee of seven citizens, to be selected by the Moderator, to
investigate the structure of the Town's municipal government,
and to make recommendations to the Board of Selectmen no later
than October 1, 1992. Russell Eldridge seconded. Mr. Tomasello
asked how soon this committee would be appointed and the
Moderator assured him very soon to give the committee time to
make their report. Motion adopted by a unanimous voice vote .
Article 22; Mr. Holmes urges everyone to return the
questionnaire concerning the future form of our town reports to
the Town Hall.
Joann Bailey asks to read a petition which authorizes the
Selectmen to prepare all of the necessary paperwork in order to
submit an application to the Points of Light Foundation in
Washington, D. C. in recognition of Ellen Ahlgren, Northwood
resident and founder of ABC Quilts, said application to be
submitted by the Selectmen before April 15th, 1992. Ellis Ring
seconded. James Hadley offers to help with the application.
Motion adopted by a voice vote .
James Hadley resolves that within the provisions of the
State, the Town authorizes the Selectmen to accept gifts of
personal property, other than money, which may be offered to the
Town for any public purpose according to the provisions of RSA
31:95-e. This authorization shall remain in effect until
rescinded by a vote of Town Meeting. Ellis Ring seconded. Mr.
Jacoabsmeyer notes that this says "authorizes", not "must
accept". Resolution adopted by unanimous voice vote .
James Hadley moved a resolution that the Town of Northwood
supports without any local cash obligation, the National and
Community Service Act of 1990 101-610, as amended. Further,
that the Town strongly supports the intent of the Act which is
19
to provide program funds, training, and technical assistance to
states and local communities to develop and expand community
service opportunities for all citizens. Mr. Ring seconded. Mr.
Tomasello says he's opposed to our Town supporting any more
Federal projects as it comes out of our pockets in the end.
Resoultion adopted by a show of hands 45 YES & 17 NO .
Donald Tasker asked about the resignation of Selectman
Kenneth D' Angela and had anyone been appointed to take his
place. The Selectmen replied that they had held a public
meeting earlier today and read his letter of resignation. They
had announced at that time that they would not rush into making
an appointment but felt that in two or three weeks they would
have had time to consider who would be the best replacement they
could find.
Kate Leblanc, a Library Trustee, asked to be allowed to
publicly thank Mr. Joseph Grano for his gift of the new library
addition in memory of his wife, "Teddy". She spoke about how
much it is already being used and enjoyed. The whole audience
gave a standing ovation to Mr. Grano and this act will be
conveyed to Mr. Grano.
Mr. Richard Lewis moved to indefinitely postpone any
further action at this meeting. Allan Holmes seconded. Motion
unanimously adopted. Adjourned at 5:12 PM.
Respectfully submitted,
Arlene W. Johnson
Town Clerk
20
STATE OF NEW HAMPSHIRE
The polls will be open from 10:00 A.M. to 7:00 P.M.
To the Inhabitants of the Town of Northwood in the County of
Rockingham in said State, qualified to vote in Town Affairs.
You are hereby notified to meet at Town Hall in said Northwood
on Tuesday, the 9th day of March, next, at ten of the clock in
the forenoon, to act upon the following subjects:
1. To choose all necessary Town Officers for the year
ensuing.
Given under our hands and seal this 16th day of February in the
year of our Lord nineteen hundred and ninety-three.
John H. Jacobsmeyer, Jr. Selectmen
Eleanor T. Pinkham of
Richard A. Lewis Northwood, NH
A TRUE COPY OF WARRANT: ATTEST
John H. Jacobsmeyer, Jr. Selectmen
Eleanor T. Pinkham of
Richard A. Lewis Northwood, NH
Absentee Ballots will be opened at 2 P. M.
21
TOWN WARRANT
To the Inhabitants of the Town of Northwood in the County
of Rockingham in said State, qualified to vote in Town Affairs:
You are hereby notified to meet at Coe-Brown Northwood
Academy in said Northwood on the 13th day of March next at nine
of the clock in the forenoon to act upon the following subjects:
1. To see if the Town will vote to authorize the Northwood
Conservation Commission to retain the unexpended portion,
$101. 15, of its 1992 appropriation, said funds to be placed in
the Northwood Conservation Fund in accordance with RSA 36:A-5 or
take any other action relative thereto. Majority vote required.
2. To see if the Town will vote to appropriate the sum of
$10, 000. from the special Ambulance Replacement Fund,
established under RSA 3i:95-c at the 1990 Annual Town Meeting,
and to place the sum of $10, 000. in the Ambulance Capital
Reserve Fund held by the Trustees of Trust Funds. Majority vote
required.
3. To see if the Town will vote to authorize the Board of
Selectmen to apply for, accept and expend, without further
action by Town Meeting, money from the state, federal or other
government unit or a private source which becomes available
during the fiscal year, in accordance with RSA 31:95-b.
Majority vote required.
4. To see if the Town will vote to authorize the Selectmen
to convey any real estate acquired by the Town by Tax
Collector's Deed. Such conveyance shall be by Selectmen's
Quitclaim Deed, either following a public auction, or the
property may be sold by advertised sealed bids, or may be
otherwise disposed of as justice may require pursuant to RSA
80:80. Majority vote required.
5. To raise such sums of money as may be necessary
to defray the Town charges for the 1993 fiscal year and make
appropriations for the same. ($1,188,132.00 Recommended by the
Budget Committee). Majority vote required.
6. To see if the Town will vote to appropriate from surplus, in
the year 1992, the sum of $350. 00, received from the sale of
cemetery lots in the year 1992, and to place $350. 00 in the
Cemetery Improvement Capital Reserve Fund. Majority vote
required.
7. To see if the Town will vote to authorize the Selectmen
to borrow money in anticipation of taxes. Majority vote
required.
8. To see if the Town will vote to raise and appropriate
the sum of $20, 000. for a new fully equipped police cruiser.
22
Majority vote required. (Not recommended by the Budget
Committee)
9. To see if the Town will vote to raise and appropriate
the sum of $5,600. for the first of three years'lease payments
on a new police cruiser, AND raise and appropriate the sum of
$4,639. to equip this cruiser. The total amount for the lease
of the cruiser and the equipment for this year is $10, 239. The
lease payments for the second and third year are $5, 600. each.
A provision of the lease allows for the purchase, after the
third year of the lease, of the leased cruiser for the price of
$1.00. Majority vote required. (Recommended by the Budget
Committee)
10. To see if the Town will vote to raise and appropriate
the sum of $45,000. for the refurbishing of a fire truck (MX-2),
Majority vote required. (Recommended by the Budget Committee)
11. To see if the Town will vote to raise and appropriate the
sum of $2, 700. for the paving of the driveway and parking areas
at the Narrows Fire Station. Majority vote required.
(Recommended by the Budget Committee)
12. To see if the Town will vote to raise and appropriate
the sum of $8,500. for updating and replacing the Town's
computer system. Majority vote required. (Not Recommended by
the Budget Committee)
13. To see if the Town will vote to raise and appropriate
the sum of $500. to have the Town Clerk's Record Book #1
rebound. Majority vote required. (Recommended by the Budget
Committee )
14. To see if the Town will vote to raise and appropriate
the sum of $4, 400. for the purchase of a sander for the Town
highway truck. Majority vote required. (Recommended by the
Budget Committee).
15. To see if the Town will vote to raise and appropriate
the sum of $6, 000. to purchase protective EMT/FF gear, as re-
quired by OSHA for 10 members who currently do not have this
equipment. Majority vote required. (Recommended by the Budget
Committee)
16. To see if the Town will raise and appropriate the sum
of $1,000. to be used as part of matching funds from the State
of New Hampshire for the purpose of controlling the spread of
exotic milfoil in Northwood Lake. Said funding to be
coordinated by the Northwood Lake Association. By Petition.
Majority vote required. (Recommended by the Budget Committee)
17. To see if the Town will vote to raise and appropriate
the sum of $10,000. to prepare an architect's set of plans for
the expansion of the Town Hall, and to withdraw the sum of
23
$10, 0(2)0. from the Town Hall Addition Capital Reserve Fund for
this purpose. Majority vote required. (Not recommended by the
Budget Committee)
18. To see if the Town will vote to raise and appropriate
the sum of $70, 000. for the purpose of purchasing a 3 acre
parcel of land from the Roman Catholic Diocese of Manchester,
located between Route 4 and Harvey Lake, opposite St. Joseph's
Church (Map 15, Lot 48), and to apply for, and expend without
further action by Town Meeting federal, state, private and
Conservation Commission funds as the purchase money for
obtaining this land. It is to be understood that should
sufficient monies not become available from the above sources,
this transaction will not be consummated. Majority vote
required. (Not Recommended by the Budget Committee)
19. To see if the Town will vote to raise and appropriate
the sum of $30, 000. to be placed in the Fire Truck Capital
Reserve Fund. Majority vote required. (Not recommended by the
Budget Committee)
20. To see if the Town will vote to establish a steering
committee to begin preparations for the celebration of the
Town's 225th anniversary to be held during the year 1998, and
vote to authorize the Moderator and Board of Selectmen to
appoint 12 persons to this committee, and require them to
consider all persons who may choose to volunteer for this
committee before making their appointments. The committee is to
be appointed no later than July 1, 1993. Majority vote required.
21. To see if the Town will vote to authorize the public
library trustees, under RSA 202-A:4-c, to apply for, accept and
expend, without further action by the Town Meeting, money from
the state, federal or other governmental unit or a private
source which becomes available during the fiscal year. Such
moneys shall be used only for legal purposes for expenditure of
other town funds, and be exempt from all provisions of RSA 32,
relative to limitation and expenditures of town moneys.
Majority vote required.
22. To see if the Town will vote to authorize the Board of
Selectmen, under RSA 31:95-e, to accept gifts of personal
property, other than money, which may be offered to the Town for
any public purpose, and such authorization shall remain in
effect until rescinded by a vote of Town Meeting. Majority vote
required.
23. To see if the Town will vote to authorize the Board of
Selectmen to accept on behalf of the Town gifts, legacies and
devises made to the Town in trust for any public purpose, as
permitted by RSA 31:19. Majority vote required.
24. To see if the Town will vote to authorize the Board of
Selectmen to accept the dedication of any street shown on a
24
subdivison plat approved by the Planning Board, provided that
such street has been constructed to applicable Town
specifications as determined by the Board of Selectmen or their
agent. Majority vote required.
25. To transact any other business that may legally come
before this meeting.
Given under our hands and seal this 16th day of February in
the year of our Lord nineteen hundred and ninety-three.
John H. Jacobsmeyer, Jr. Selectmen
Eleanor T. Pinkham of
Richard A. Lewis Northwood
A TRUE COPY OF WARRANT: ATTEST
John H. Jacobsmeyer, Jr. Selectmen
Eleanor T. Pinkham of
Richard A. Lewis Northwood, NH
25
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SELECTMEN'S REPORT
Inventory
Town Assessed Valuations
Value of Land Only;
Current Use ( 9,761.07)
Residential < 5,114.25)
Commercial ( 409.08)
Total of Taxable Land
Tax Exempt & Non-taxable $ 8,573,250.
Water District Valuations
$ 732,244.
126, 768, 738.
10, 197, 550.
137,698,532.
$ 18,215.
3, 050, 600.
511,600.
3,580,415.
Value of Buildings Only:
Residential $ 77,420,225.
Manufactured Housing 6, 376, 970.
Commercial 8, 869, 390.
Total of Taxable Buildings 92, 648, 585.
Tax Exempt & Non-taxable $ 7,672,600.
$2, 843, 550.
225, 200.
454, 300.
3, 523, 050.
Public Utilities;
$ 3,336,953.
Values Before Exemptions : $233, 684, 070.
Exemptions:
Elderly (64) 3,010,700.
Physically Handicapped ( 1) 2,570.
Solar/Windpower < 7) 31,520.
Wood Heating Energy <11) 29,222.
Total Amt. of Exemptions: $ 3,074,012.
$7, 103,465.
135,000.
6,235.
141,235.
Net Valuation on Which Tax
Rate is Computed:
$230, 610,058.
$6, 962, 230.
CURRENT USE REPORT
Farm Land
Forest Land
Unproductive Land
Wet Land
TOTAL ACRES:
904. 19
8102.23
68. 14
686. 51
9761.07
Acres Removed in 1992 11.80
Acres Transf ered to State 282. 65
44
APPROPRIATIONS
GENERAL GOVERNMENT:
Executive
Election and Registration Expenses
Financial Administration
Legal Expenses
Employee Benefits
Planning and Zoning
General Government Building
Cemeteries
Insurance
Strafford Regional
PUBLIC SAFETY:
Police
Ambulance
Fire
Bldg. Insp. /CEO
Emergency Management
HIGHWAY AND STREETS:
Highways and Streets
Street Lighting
SANITATION:
Solid Waste Collection-Local
Solid Waste Disposal - Lamprey
HEALTH:
Health Agencies and Hospitals
Health Officer
Animal Control
WELFARE:
Direct Assistance
CULTURE AND RECREATION:
Parks and Recreation
Library
Patriotic Purposes
CONSERVATION:
DEBT SERVICE:
CAPITAL OUTLAY:
Conservation Commission
Interest on TAN
Town Clerk Computer
Police Computer
Lagoon Maintenance
OPERATING TRANSFERS OUT:
Capital Reserve Funds:
Ambulance Capital Reserve
Cemetery Capital Reserve
Trust and Agency Funds:
Veterans Memorial Trust
TOTAL APPROPRIATIONS:
80, 817.
15,032.
83, 369.
21,000.
43,981.
15, 289.
21,443.
3, 101.
41, 300.
2,072.
188, 160.
18,345.
114, 464.
14,738.
1,010.
167, 133.
2, 000.
27,644.
89, 246.
24, 792.
2, 000.
1,948.
90,744.
16,
703
41,
136
500
1,
628
50,
000
14,
570
6,
000
4,
000
13,
262
650
500
$1,218,
577
45
SOURCES OF REVENUE
TAXES :
Land Use Change Taxes $ 16, 525.
Yield Taxes 5, 344.
Interest & Penalties on Delinquent Taxes 113,000.
LICENSES, PERMITS AND FEES:
Business Licenses and Permits 562.
Motor Vehicle Permit Fees 190, 000.
Other Licenses, Permits & Fees 10, 000.
FROM STATE:
Shared Revenue 31,000.
Highway Block Grant 45, 633.
State & Federal Forest Land Reimbursement 66.
CHARGES FOR SERVICES:
Income from Departments 7, 000.
MISCELLANEOUS REVENUES:
Sale of Municipal Property 10, 000.
Interest on Investments 25, 000.
Court fines, dividends, contributions 4, 000.
INTERFUND OPERATING TRANSFERS IN:
Capital Reserve Fund 25, 103.
Trust and Agency Funds 1, 515.
TOTAL REVENUES AND CREDITS $ 464, 950.
46
TAX RATE COMPUTATION
TOWN PORTION
Appropriations: 1,218,577
Less: (502, 141 )
Add: 73,628
War Service Credits 27, 400
Sub Total
Less: Shared Rev. Returned to Town
817, 464
(8, 854)
TAX RATE
Approved Town/City Tax Effort
Municipal Tax Rate
808, 610
3. 51
SCHOOOL PORTION
Due to Local School District
Due to Regional School District(s)
Sub Total
Less: Shared Rev. Returned to Town
3, 320, 334
3, 320, 334
(43, 135)
Approved School (s) Tax Effort
School (s) Tax Rate
3, 277, 199
14. 21
COUNTY PORTION
Due to County
Less: Shared Rev. Returned to Town
Approved County Tax Effort
County Tax Rate
Combined Tax Rate
COMMITMENT ANALYSIS
203, 694
(4, 768)
198,926
0. 86
18. 58
Total Property Taxes Assessed
Less: War Service Credits
Add: Village District Commitment ( s )
Total Property Tax Commitment
4, 284, 735
(27, 400)
4, 257,335
PROOF OF RATE
Net Assessed Valuation
230,610,056
Tax Rate
18. 58
Assessment
4, 284, 735
1993 BOND REQUIREMENT
Treasurer :
Town Clerk:
88,000 Tax Collector: 83,000
27,000 Trustee of Trust Funds: 53,000
TAX CREDITS
Totally and Permanently (6)
Other War Service Credits (190)
TOTAL AMOUNT EXEMPTED
8, 400
19, 000
27, 400
47
SCHEDULE OF TOWN PROPERTY
Town Hall, lands and buildings 523, 300.
Furniture and equipment 200, 000.
Libraries, lands and buildings 368, 100.
Furniture and equipment 105, 000.
Police Department, lands and buildings
Equipment 100,000.
Fire Department, lands and buildings 323, 700.
Equipment 300, 000.
Highway Department, lands and buildings 9, 650.
Equipment 30, 000.
Materials and supplies 5, 000.
Parks, commons and playgrounds 569, 450.
Schools, lands and buildings, equipment 4, 000, 000.
Tax Collector Deeds:
Map 01, Lot 009A 117,400.
Map 12A, Lot 2 42, 150.
Map 15, Lot 97:421-424 30,700.
Map 20C, Lot 14G 34,600.
Map 25C-N.L. , Lot 202A-.085 72,050.
All Other Properties and Equipment:
Community Hall, land and building 57, 750.
Town Ambulance and Equipment 100, 000.
Disposal/Recycling Area 111,350.
Double-ended Compactor and building 61,000.
Harvey Lake Estates, Lot 1,26A, 13A & beaches 101,000.
Gravel Banks 2, 350.
Water Hole, East Northwood 5, 550.
Giles Land - Route 4 67, 000.
Manganero - Wildlife Area 16, 950.
Brower Recreation Area 12, 400.
Post Office Land 74, 100.
Map 20E, Lot 003A - Northwood Lake 300.
Map 20E, Lot 005 - Northwood Lake 5, 450.
Map 20E, Lot 005 - Land adjacent to Narrows Fire St. 6, 750.
Randall Lot - Nottingham 1,500.
Map 15, Lot 050 - Frog Pond, Bow Lake Road 3,650
Town Forest Land :
Map 5, Lot 031 - Giles Lot 103,000.
Map 8, Lot 005 - Deslaurier Lot 32, 250.
Map 8, Lot 006 - Parsonage Lot 149,000.
Map 4, Lot T-N:006 - Lucas Pond School Lots & land 398. 200 .
TOTAL: $8,140,650.
48
TOWN CLERK'S REPORT
For the Fiscal Year Ending December 31, 1992
RECEIPTS:
Auto Permits
Dog Licenses & Fines
Filing Fees
Marriage Licenses
Vital Records Searches
TOTAL RECEIPTS
TOTAL PAYMENTS TO TREASURER:
Cash on hand January 1, 1993
$191,560.00
2, 130.00
11.00
858.00
272. 00
$194,832.00
$194,832.00
0. 00
Respectfully submitted,
Arlene W. Johnson
Northwood Town Clerk
49
REPORT FROM THE TAX COLLECTOR'S OFFICE
In August 1992, I became a Certified Tax Collector (CTC).
This is a three year program initiated in the State of New
Hampshire which consists of classes and training at Plymouth
State College. The week long classes are held each year in
August.
The New Hampshire Tax Collector's Association has selected
me as a County Coordinator for Rockingham County for 1993.
I have attended all tax collector workshops and conventions
to keep abreast of the changes taking place in the State of New
Hampshire that affect my office. I attended classes held this
year by Business Management Systems, Inc. of Franconia, which is
the company that writes our computer software programs, to learn
about the updated programs.
All duties performed by the Tax Collector's Office are
established by the RSAs and controlled by the Department of
Revenue Administration, and all taxpayers are treated equally.
The RSAs set specific time limits for certain duties which cause
many long days to meet deadlines. An experienced Tax Collector
spends approximately 1400 hours performing these duties between
mid-October and mid-July.
Because of the tremendous amount of paperwork involved with the
many tax deeded properties and bankruptcies during the past
year, I had to set limited office hours in order to accomplish
this work. After many suggestions and much input from the
public, I increased my office hours to include the fourth
Thursday of each month from 7:00 PM to 9:00 PM (except when it
conflicts with a holiday) and the last Saturday of each month
from 9:00 AM to Noon. However, there are many, many unposted
hours that you will find me at the office, and you can pay your
bill even though the office is not officially open. There are
times between 8:00 AM and 10:00 AM when I do not answer the
telephone, as that is the only uninterrupted time I have to
enter payment information into the computer.
If you have any questions that are directly related to this
office, I will be more than happy to answer them and if I do
not have the answer, I will direct you to the office that can
help you.
Respectfully submitted,
Judith W. Gammon
Tax Collector
50
TAX COLLECTOR'S REPORT
SUMMARY OF TAX ACCOUNTS
YEAR ENDED DECEMBER 31, 1992
1992
Uncollected Taxes;
Property Taxes
Land Use Change Tax
Yield Taxes
Taxes Committed to Collector;
Property Taxes
Land Use Change
Yield Taxes
Added Tax
Jeopardy Tax
Overpayments ;
Property Taxes
Interest Collected on
Delinquent Taxes
Lien Costs
$4259728. 00
18092. 00
6558. 48
100. 00
267.00
4895. 28
5721.90
1991
$740285. 88
3110.00
375.42
697. 57
38033. 96
12685.24
Prior
2422. 30
TOTAL DEBITS;
$4295362. 64
$795188.07 $2422.30
Remitted to Treasurer
During Fiscal Year;
Property Taxes
Land Use Change Tax
Yield Taxes
Interest on Taxes
Costs
Jeopardy
Abatements Made ;
Property Taxes
Land Use Change
Debited End of 1992
Deeded to Town
Uncollected Taxes End of
Fiscal Year;
Property Taxes
Land Use Change Tax
Yield Taxes
$3517464.84
11645.00
5387.70
5721.90
267.00
3647.00
4371.00
5075. 00
$ 738536.44
2076.00
1170.76
$739019. 42
3110.00
375.42
38033. 96
12685.24
1929.03
35.00
2422. 30
TOTAL CREDITS
$4295362. 64
$795188.07 $2422.30
51
Respectfully submitted,.
Judith Gammon, Tax Collector
TAX COLLECTOR'S REPORT
SUMMARY OF TAX SALE/TAX LIEN ACCOUNTS
FISCAL YEAR ENDED DECEMBER 31, 1992 - (June 30, 1993)
Tax Sale/Lien on Account of Levies
1992 1991 Prior
Unredeemed Taxes Balance at
Beg. of Fiscal Year:
Uncollected Interest:
Liens Sold or Executed
During Fiscal Year:
Mortgage Penalties
Interest Collected After
Sale/Lien Execution:
Overpayments
Excess Debits
TOTAL DEBITS:
Remittance to Treasurer
During Fiscal Year :
Redemptions
Interest/Costs After
Sale or Lien Execution
Abatements of Unredeemed
Taxes
Unredeemed Taxes, Interest
& Costs Deeded to Town
Unredeemed Taxes on
Initial Sale/Lien
Unredeemed Mtg. Penalties
Unredeemed Interest
TOTAL CREDITS:
$336067.51 134421.72
286. 12
578957.87
5704. 00
3174.00
1206.00
18791.04
16861.02 38566.94
74.26 1538.50
3.20
$601597.15 $379636.27 $154418.76
$228428.01 $142538.44 $ 57874.31
19276.02 40153.94
610. 19
11225.25
598. 84
11798. 16
338837.68 181740.36
19794.54
173.00
6770.01
26604.23 '90
26653.53 '89
16549.14 '88
3220. 00 1449. 00
1357. 53
$601597.15 $379636.27 $154418.76
Respectfully submitted,
Judith Gammon, Tax Collector
52
TOWN TREASURER'S REPORT
FISCAL YEAR ENDING DECEMBER 31, 1992
Cash Balance as of December 31, 1991 $ 197,018.20
CURRENT RECEIPTS:
Selectmen $ 266,227.65
Tax Collector 4,841,765.74
Town Clerk 195,071.00
Bank of NH, NOW Interest 2,032.20
Merchants Nat'l, MM Interest. . . 10,726.96
Merchants Nat'l, CD Interest. . . 17,235.98
Merchants Nat'l, Loan 1. 000, 000. 00
Total Receipts: $6,333,059.53
Total Amount Available from all Sources: $6,530,077,73
Less: Total Expenditures per order of Selectmen: 6, 086, 817. 61
Total cash balance on hand, December 31, 1992 $ 443,260.12
MUNICIPAL MONEY MARKET ACCOUNT
Balance in Merchant Nat'l, December 31, 1991 $ 177,131.24
Total Deposits 2, 830. 235. 98
Total Interest Received 10,726.96
Total Withdrawals 2, 578, 900. 00
Balance, December 31, 1992 $ 439,194.18
MUNICIPAL CERTIFICATE OF DEPOSITS
Balance in Merchant Nat'l, December 31, 1991 $ .00
Total Deposits 750, 000. 00
Total Interest Received 17,235.98
Total Withdrawals 767, 235. 98
Balance, December 31, 1992 .00
NORTHWOOD CONSERVATION COMMISSION-SAVINGS
Balance in Bank of NH, December 31, 1991 $ 546. 14
Total Deposits 1,268.93
Total Interest Received 46.63
Total Withdrawals . 00
Balance, December 31, 1992 $ " 1,861.70
53
NORTHWOOD CONSERVATION COMMISSION-CD
Balance in Bank of NH, December 31, 1991 S 24,812.28
Total Deposits . 00
Total Interest Received 1, 129. 10
Total Withdrawals . 00
Balance, December 31, 1992 $ 25,941.38
DRUG ENFORCEMENT SAVINGS ACCOUNT
Balance in Bank of NH, December 31, 1991 $ 78.87
Total Deposits . 00
Total Interest Received 1.74
Total Withdrawals 80. 41
Balance, December 31, 1992 $ .00
AMBULANCE FUND SAVINGS
Balance in Bank of NH, December 31, 1991 $ 13,261.97
Total Deposits 11,606.10
Total Interest Received 284. 25
Total Withdrawals 13, 262. 00
Balance, December 31, 1992 s 11,890.32
LAGOON FUND SAVINGS
Balance in Bank of NH, December 31, 1991 $ 4,334.75
Total Deposits 1,495.00
Total Interest Received 73. 62
Total Withdrawals 4, 000. 00
Balance, December 31, 1992 $ 1.903.37
Respectfully Submitted,
Joseph A. Knox, Treasurer
54
1991
SUMMARY OF RECEIPT
Licensee, Permits & Feee
State of New Hamsphire
General Government Fees
Sale of Fixed Assets
Interest Earnings
Rental Income
Fines
Insurance Receipts
Unclassified Town Receipts
Received from Other Funds
Reimburse Health Insurance
lasaa. s<a
143692. 35
9016. 59
49957. 53
29995. 14
360. 00
2462. 00
2351.47
1059. 33
18905.41
2068. 56
Total Receipts
278,477. 18
55
1992 SUMMARY OF PAYMENTS
SELECTMEN EXPENSES
ADMIN. ASSISTANT
MODERATOR
EXECUTIVE STAFF EXPENSES
TOWN CLERK EXPENSES
VOTER REG. EXPENSES
ELECTION ADMIN. EXPENSES
ACCOUNTING EXPENSES
AUDITING EXPENSES
ASSESSING EXPENSES
TAX COLLECTOR EXPENSES
TREASURY EXPENSES
TRUSTEE OF TRUST FUNDS
BUDGET COMM EXPENSES
LEGAL EXPENSES
PERSONNEL DEPARTMENT
PLANNING BOARD
ZONING BOARD
GENERAL GOVERNMENT BUILDINGS
CEMETRIES
INSURANCES
REGIONAL ASSOCIATION
POLICE
AMBULANCE
FIRE
BUILDING INSPECTOR
EMERGENCY MANAGEMENT
HIGHWAYS
STREET LIGHTING
SANITATION
LAMPREY REGIONAL
HEALTH OFFICE
ANIMAL CONTROL
HEALTH AGENCIES
WELFARE
RECREATION
LIBRARY
PATRIOTIC DAYS
CONSERVATION
INTEREST
CAPITAL OUTLAY
TRANSFERED SPECIAL REV. FUND
ENCUMBERED SP. FUNDS
ENCUMBERED CAPITOL OUTLAY
UNBUDGETED APPROPIATIONS
UNBUDGETED TAX LIEN
7, 655. 28
33,094.63
34S. 32
37. 883. 15
11,383.33
1675. 37
1,692.07
26,554.66
5, 950. 00
25,928.01
211, 191.27
3, 523. 36
766. 68
736. 74
20, 978. 03
39, 357. 02
9, 181.64
179.00
20, 570.41
2, 162.03
36, 673. 00
2, 072. 00
172, 152.91
18,295.72
110,844. 74
17,351. 11
1,060.31
67,601. 52
2, 145. 19
23, 760. 99
85, 873. 66
2, 268. 60
1, 332.49
24, 792. 00
23, 553. 61
15, 137. 54
40, 546. 69
500. 00
1, 526.85
44. 366. 16
22, 808. 41
13, 262.00
650. 00
500. 00
3, 169, 340. 00
578, 957. 87
TOTAL EXPENDED '92
ENCUMBERED PURCHASE ORDERS
4, 978, 184.37
2,087. 17
GRAND TOTAL EXPENDED '92
4, 980, 271. 54
56
TOWN OF NORTHWOOD
EMPLOYEES 1992
P. DONALD ARSENAULT 327.75
JOANN W. BAILEY 500.00
RONALD A. BARRETT, SR 3689. 33
TRAS G. BERG 206. 25
STEPHEN J. BERGSTROM 70.00
DONNA C. BUNKER 14904.79
ROBERT H. CAFMEYER 3630.00
CATHY L. CALEF 1229.00
LISA CARR 973. 75
MERRITT J. CAVANAUGH 1813.23
TRUE W. CHESLEY 394.76
DAVID T. CIANFRINI 1089.40
MICHAEL D'ALESSANDRO 31561.76
KENNETH W. D'ANGELO 461.12
MAUREEN A. DESROSIERS 265.00
RICHARD E. DROWN 3527. 59
L. DENNIS GAGNON 10193.45
JUDITH W. GAMMON 13425.76
ANNE L. GARCEAU 107. 37
CATHERINE A. GLOSSER 10989. 35
JUDY A. GLOVER 3636. 10
BRUCE C. GRAHAM 1072. 19
DAVID B. GREENWOOD 11264.66
AMY HERNON 140. 00
HEATHER HERNON 460. 00
CHARLES HILLNER 9364. 07
MICHAEL L. HOISINGTON 24650.29
DAWN-MARIE HUDSON 2639.44
JOHN H. JACOBSMEYER, JR 2758. 88
HEATHER N. JAMES 253. 75
DEBORAH JEAN JASKOLKA 20814. 93
BENJAMIN R. JEAN 1349.47
ARLENE W. JOHNSON 8155.94
HELEN B. JOHNSON 391.25
ROBERT A. JOHNSON 323. 57
SAMUEL JOHNSON 143. 44
JOSEPH A. KNOX 3009. 39
MARION J. KNOX 28253.35
WENDY LANDRY 132. 50
JEAN LANE 12.75
MAXWELL LEBLANC 65.00
RICHARD A. LEWIS 1530. 00
MELISA A. LORD 261.25
JUDITH ANN LOUNSBURY 13795. 70
JOSEPH M. LOVELY 5021.72
KEVIN D. MADISON 23503. 57
DEBORAH J. MANN 2335.92
ANNE M. MARQUIS 10726.89
CINDY MCCARTHY 640. 00
ERIC F. MCMULLIN, SR 101.84
DANIEL S. MCNALLY 1280. 16
FRANK A. MCPHEE, Ill 696. 50
GERALD J. NEWMAN, SR 3600.51
GLORIA J. O'CONNOR
ROSS C. OBERLIN
SUSAN M. ONIMUS
JUDY C. PEASE
ELEANOR T. PINKHAM
MARIE C. POTREPKA
PHILIP E. PRATT
PHYLLIS L. REESE
SHARON RICH
HERBERT W. RICH, JR
HARRY E. RING
LINDA J. RUSSELL
MARI -SAMUELS- ARSENEAULT
DAVID F. SAULNIER
JAMIES P. SAVAGE
LINDA L. SCHLIEDER
MARCIA J. SEVERANCE
PAT A. STEAD
MARYLOU B. TUTTLE
FREDERICK P. TWOMBLY
DANIEL P. WARD
JAMES A. WILSON
JAMES D. WILSON
ROBERT E. YOUNG
467. 52
30666.09
242. 50
1501.50
1500.00
222. 07
651.56
303. 75
1980. 00
7100.91
170.01
236. 25
1200. 00
1222. 02
268. 75
928. 53
9090. 23
4853. 86
17054.72
40.36
5503. 34
2828. 13
15960.24
750. 00
386467. 05
57
1992
VENDORS
MILEAGE L MISC REIMBURSEMENTS
JEFFREY ANDERSON 453.60
STEVEN W. ANDERSON 422. 4S
P. DONALD ARSENAULT 383. 64
GEORGE ASHFORD 474. 33
CHARLES BAILEY 518. 00
STEPHEN A. BAILEY 420. 00
VINCENT BANE 374.33
MICHAEL BARNETT 578. 18
JAMES P. BARNER, JR 27.78
FRED BASSETT 500.00
STEPHEN BERGSTROM 552. 36
MICHAEL BRADY 24.33
DONNA BUNKER 1039. 59
WILLIAM CALEF 2177. 92
CATHY CALEF 485. 02
MICHAEL CHANDLER 424. 33
BETSY COLBURN 724.92
RICH CORNING 458. 71
STEPHEN CONWAY 582. 22
MICHAEL CORSON 100.00
MIKE D'ALESSANDRO 36.38
CAROL DEVEAU 434.75
FRED DEVEAU 398. 33
JUDY GAMMON 359. 53
SUSAN HOAG 20. 16
MIKE HOISINGTON 115. IS
DEBORAH JASKOLKA 20. 24
WILLIAM JEFFERY 224. 33
ARLENE JOHNSON 500.74
HELEN JOHNSON 59.63
MARION KNOX 335. 46
JOSEPH KNOX 233. 44
GREGORY LEBLANC 250. 00
ROBERT LINDQUIST 616. 39
JUDY LOUNSBURY 18.06
DEBBIE LUSSIER 350.00
KEVIN MADISON 351.68
MARK MILLIGAN 126. 81
ROSS OBERLIN 73. 50
EDWARD O'CONNOR 420.00
JUDY PEASE 10. 15
GEORGE REESE 66. 88
HARRY RING 500. 00
CHARLES ROY 24. 33
MARICA SEVERANCE 130.00
WENDY SMITH 25.00
PAT STEAD 482.01
ANN STROUT 394. 30
ROBERT TOMASELLO 92. 50
ANDREAS TURNER 56. 34
MARYLOU TUTTLE/PD PETTYCA 614.69
NANCY VOORHIS 57.00
WILLIAM VASSELIAN 31.74
BLAKE WATSON 350. 00
JAMES WILSON 123. 19
OTHER VENDORS
ACTION GLASS
AIRAMAR MECHANICAL
JOSEPH ARSENAULT
ADVANCED TECH WASTE SER
R. BAILEY & CO. INC
BARRETT PAVING MATERIALS
BAR EXCAVATING, INC
BETH BARNES
JANE BELL
STEPHEN BERGSTROM
BOW LAKE BLDRS
STEPHANIE BUZ2ELL
TRUE CHESLEY
CONCORD SAND/GRAVEL
DOWST AUTO BODY
DPW ASSOCIATES
L. SHERMAN ELLIOT
E. W. SLEEPER
MARY FRAMBACH
SHERYL FRISBIE
ALLEN GOULD& C. BATEMAN
BATEMAN CONSTR.
ALLEN GOULD LOGGING
BATEMAN EXCAVATING, INC
GRANITE STATE MINERAL
EVERETT HEALD
ALLAN G. HOLMES
HOWARD P. FAIRFIELD, INC
J&B SALES OF LEE
JIM'S SMALL ENGINE REPAIR
JEAN LANE
LANGLOIS ELECTRIC
LINDQUIST MACHINE
LIFETIME CONSTRUCTION
DENIS LIZOTTE
MTS, INC
NE BARRICADE CORP
NORTHERN GRADING SERV
NORTHWOOD GARAGE
SONIA NOYES
J. PERRY RICHARDSON
HAZEL SAUNDERS
SPIKE'S PUMPING SERVICE
SUNCOOK VALLEY SECURITY
M. D. TASKER CONSTR.
WEATHER GUARD, INC
295. 55
256. 00
255.01
2004. 98
1082. 00
1644. 30
752. 00
25.00
58.44
13658. 03
460. 40
19. 13
5838. 00
4526. 35
879. 10
519. 00
2800.00
900. 00
198. 00
17.00
14777. 50
264.00
7963. 00
32087. 00
7224. 98
335. 00
693. 10
64.78
1285. 00
501. 90
47. 82
164.00
2503. 23
1732. 50
5186. 00
503. 18
582. 75
3990. 00
6196. 72
216. 00
256. 80
17. 00
800. 00
240. 00
7552. 00
486. 01
58
Plodzik & Sanderson Professional Association
193 North Main Street Concord. N.H. 03301 (603) 225-6996
INDEPENDENT AUDITOR'S REPORT ON FINANCIAL PRESENTATION
To the Members of
the Board of Selectmen
Town of Northwood
Northwood, New Hampshire
We have audited the accompanying general purpose financial statements of the Town of
Northwood as of and for the year ended December 31, 1992, as listed in the table of
contents. These general purpose 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 general purpose financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting the
amounts and disclosures in the general purpose 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 described in Note IB, the general purpose financial statements referred to above
do not include the General Fixed Assets Account Group, which should be included to
conform with generally accepted accounting principles. The amount that should be
recorded in the General Fixed Assets Account Group is not known.
In our opinion, except for the effect on the financial statements of the omission
described in the preceding paragraph, the general purpose financial statements
referred to above present fairly, in all material respects, the financial position
of the Town of Northwood as of December 31, 1992, and the results of its operations
(and cash flows of its 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. The combining and individual fund financial
statements listed in the table of contents are presented for purposes of additional
analysis and are not a required part of the general purpose financial statements of
the Town of Northwood. Such information has been subjected to the auditing procedures
applied in the audit of the general purpose financial statements and, in our opinion,
is fairly presented in all material respects in relation to the general purpose
financial statements taken as a whole.
January 22, 1993 CgSit£<X +->0+*J*t**><-'
59
EXHIBIT A
TOWN OF NORTHUOOD, NEW HAMPSHIRE
Combined Balance Sheet - All Fund Types and Account Groups
December 31, 1992
Governmental Fund Types
ASSETS AND OTHER DEBITS
Assets
Cash and Equivalents
Investments
Receivables (Net of
Allowances For Uncoil ectibles)
Taxes
Accounts
Interfund Receivable
Other Debits
Amount To Be Provided For
Retirement of General Long-term Debt
TOTAL ASSETS AND OTHER DEBITS
General
Special
Revenue
$ 443,260
$41,597
1,168,798
1,003
2,564
3,214
$1,613.061
$47,375
LIABILITIES AND EQUITY
Liabilities
Accrued Payroll and Benefits
Intergovernmental Payable
Interfund Payable
Capital Leases Payable
Compensated Absences Payable
Total Liabilities
Equity
Fund Balances
Reserved For Endowments
Reserved For Encumbrances
Reserved For Special Purposes
Unreserved
Designated For Special Purposes
Undesignated
Total Equity
TOTAL LIABILITIES
AND EQUITY
$ 14,398
1,285,334
3,214
$1,302.946
4,196
305.919
310.115
$1.613,061
47,375
47.375
$47.375
60
Fiduciary Account
Fund Type Group
Trust General Long- Total
Funds Term Debt (Memorandum Only)
$ 30,982 $ $ 515,839
357,205 357,205
1,168,798
3,567
3,214
35.675 35.675
$388.187 $35,675 $2.084.298
$ $ 14,398
16,963 1,302,297
3,214
2,785 2,785
32.890 32.890
16.963 35.675 1.355.584
197,219 197,219
4,196
174,005 174,005
47,375
305.919
371.224 728.714
$388.187 $35.675 $2.084.298
The notes to the financial statements are an integral part of this statement.
61
EXHIBIT B
TOWN OF NORTHWOOD, NEW HAMPSHIRE
Combined Statement of Revenues, Expenditures and Changes in Fund Balances
All Governmental Fund Types and Expendable Trust Funds
For the Fiscal Year Ended December 31, 1992
Governmental Fund Types
Revenues
Taxes
Licenses and Permits
Intergovernmental
Charges For Services
Miscellaneous
Other Financing Sources
Operating Transfers In
Total Revenues and Other Financing Sources
Expenditures
Current
General Government
Public Safety
Highways and Streets
Sanitation
Health
Welfare
Culture and Recreation
Conservation
Capital Outlay
Debt Service
Interest
Intergovernmental
Other Financing Uses
Operating Transfers Out
Total Expenditures and Other Financing Uses
Excess (Deficiency) of Revenues and
Other Financing Sources Over (Under)
Expenditures and Other Financing Uses
Fund Balances - January 1
Fund Balances - December 31
General
Special
Revenue
$4,341,100
212,380
135,587
9,016
88,274
$
11,146
5,660
17.340
1.565
4.803.697
18.371
311,378
325,538
124,112
109,797
28,473
23,658
55,610
1,628
31,785
499
3
75
1,100
44,366
3,524,028
14,412
17.340
4.594.785
19.017
208,912
(646)
101.203
48.021
$ 310,115
$47,375
62
Fiduciary
Fund Type
Expendable Total
Trust (Memorandum Only)
$4,341,100
212,380
135,587
20,162
4,779 98,713
13.912 32.817
18.691 4.840.759
311,877
325,541
124,112
109,797
28,473
23,733
100 56,810
1,628
31,785
44,366
3,524,028
31.752
100 4.613.902
18,591 226,857
61.830 211.054
$80.421 $ 437.911
The notes to the financial statements are an integral part of this statement,
63
EXHIBIT C
TOHN OF NORTHWOOD, NEH HAMPSHIRE
Combined Statement of Revenues, Expenditures and Changes in Fund Balances
Budget and Actual (GAAP Basis)
General and Special Revenue Funds
For the Fiscal Year Ended December 31, 1992
Revenues
Taxes
Licenses and Permits
Intergovernmental
Charges For Services
Miscellaneous
Other Financing Sources
Operating Transfers In
Total Revenues and
Other Financing Sources
Expenditures
Current
General Government
Public Safety
Highways and Streets
Sanitation
Health
Welfare
Culture and Recreation
Conservation
Debt Service
Interest
Capital Outlay
Other Financing Uses
Operating Transfer Out
Intergovernmental
Total Expenditures and
Other Financing Uses
Excess (Deficiency) of Revenues
and Other Financing Sources
Over (Under) Expenditures
and Other Financing Uses
Fund Balances - January 1
Fund Balances - December 31
General Fund
Budget
Actual
Variance
Favorable
(Unfavorable)
$4,318,576
200,562
133,849
7,000
39,000
$4,341,100
212,380
135,587
9,016
88,274
$ 22,524
11,818
1,738
2,016
49,274
17.340
4.716.327
14,412
3.524.028
4.758.670
(42,343)
101.203
17.340
4.803.697
14,412
3.524.028
4.594.785
208,912
101.203
87.370
328,084
311,378
16,706
340,129
325,538
14,591
168,032
124,112
43,920
116,890
109,797
7,093
28,740
28,473
267
90,644
23,658
66,986
57,359
55,610
1,749
1,741
1,628
113
50,000
14,412
38,611
31,785
6,826
163.885
251,255
$ 58.860 $ 310.115
64
Spe<
:ial Revenue
Funds
Totals
(Memorandum Onlv)
Budqet
Actual
Variance
Favorable
(Unfavorable)
Budqet
Actual
Variance
Favorable
(Unfavorable)
$
$
11,146
5,660
$
11,146
5,660
$4,318,576
200,562
133,849
7,000
39,000
$4,341,100
212,380
135,587
20,162
93,934
$22,524
11,818
1,738
13,162
54,934
1.525
1.565
40
18.865
18.905
40
1.525
18.371
16.846
4.717,852
4.822.068
104.216
1,525
499
3
75
1,100
(499)
(3)
(75)
425
328,084
340,129
168,032
116,890
28,740
90,644
58,884
1,741
311,877
325,541
124,112
109,797
28,473
23,733
56,710
1,628
16,207
14,588
43,920
7,093
267
66,911
2,174
113
50,000
38,611
44,366
31,785
5,734
6,826
17,340
(17,340)
14,412
3.524.028
4.760.195
31,752
3.524.028
4.613.802
(17,340)
1.525
19.017
(17,492)
146.393
48.021
(646)
(42,343)
149.224
208,266
149.224
250,609
$48.021 $47.375 $ (646 ) $ 106.881 $ 357.490 $250.609
The notes to the financial statements are an integral part of this statement.
65
EXHIBIT D
TOWN OF NORTHWOOD, NEW HAMPSHIRE
Statement of Revenues, Expenses and Changes in Fund Balance
All Nonexpendable Trust Funds
For the Fiscal Year Ended December 31, 1992
Fiduciary
Fund Type
Nonexpendable
Trust Funds
Operating Revenues
New Funds $ 3,600
Interest and Dividends 16.859
Total Operating Revenues 20.459
Operating Expenses
Trust Income Distributions
Cemetery 12,002
School Purposes 20
Other 20
Total Operating Expenses 12.042
Income Before Operating Transfers 8.417
Operating Transfers
Transfers In 500
Transfers Out (1.565 )
Total Operating Transfers (1.065 )
Net Income 7,352
Fund Balance - January 1 283.451
Fund Balance - December 31 $290.803
The notes to the financial statements are an integral part of this statement.
66
EXHIBIT E
TOWN OF NORTHWOOD, NEW HAMPSHIRE
Statement of Cash Flows
All Nonexpendable Trust Funds
For the Fiscal Year Ended December 31, 1992
Fiduciary
Fund Type
Nonexpendable
Trust Funds
Cash Flows From Operating Activities
Interest and Dividends Received
New Funds Received
Trust Income Distributions
Operating Transfers In - From Other Funds
Operating Transfers Out - To Other Funds
$ 16,859
3,600
(12,042)
500
_LL565)
Net Cash Provided Bv Operating Activities
Cash - January 1
Cash - December 31
7,352
283.451
$290.803
Reconciliation of Net Income to Net
Cash Provided by Operating Activities
Net Income
$ 7.352
The notes to the financial statements are an integral part of this statement.
67
TOHN OF NORTHUOOD, NEH HAMPSHIRE
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 1992
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The Town of Northwood, New Hampshire was incorporated in 1773 and operates under a
Selectmen form of government.
The financial statements of the Town have been prepared in conformity with generally
accepted accounting principles (GAAP) as applied to the governmental units. The
Governmental Accounting Standards Board (GASB) is the accepted standard-setting body
for establishing governmental accounting and financial reporting principles. The more
significant of the government's accounting policies are described below.
A. Governmental Reporting Entity
For financial reporting purposes, in conformity with the National Council on
Governmental Accounting Statement Number 3, Defining the Governmental Reporting
Entity, the Town of Northwood includes all funds, account groups, agencies,
boards, commissions, authorities, and other potential component units that are
controlled by or dependent on the Town's executive or legislative branches.
Control by or dependence on the Town is determined on the basis of budget
adoption, taxing authority, outstanding debt secured by revenues or general
obligations of the Town, obligation of the Town to finance any deficits that may
occur, or receipt of significant subsidies from the Town.
In evaluating how to define the government, for financial reporting purposes,
management has considered all potential component units. The basic— but not the
only — criterion for including a potential component unit in the reporting entity
is the governing body's ability to exercise oversight responsibility. The most
significant manifestations of the ability to exercise oversight responsibility
include, but are not limited to, the selection of governing authority, the
designation of management, the ability to influence operations significantly, and
accountability for fiscal matters. A second criterion used in evaluating
potential component units is the scope of public service. Application of this
criterion involves considering whether the activity benefits the government
and/or its citizens, or whether the activity is conducted within the geographic
boundaries of the government and is generally available to its citizens. A third
criterion used to evaluate potential component units for inclusion or exclusion
from the reporting entity is the existence of special financing relationships,
regardless of whether the government is able to exercise oversight
responsibilities.
The following organizations are not part of the Town and are excluded from the
accompanying financial report:
Northwood School District
Northwood Ridge Water Precinct
The Northwood School District is excluded from the Town's reporting entity,
because the Town does not exercise any oversight or control over District
68
TOWN OF NORTHWOOD, NEW HAMPSHIRE
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 1992
activities. Further, the Town has no responsibility for the budget, debt,
financing deficits or fiscal management of the School District. Additionally,
the Town does not influence the operation of the District in any respect other
than to pay over District Assessments as requested by the School District.
The Northwood Ridge Water Precinct is excluded from the Town's reporting entity
because the Town does not exercise any oversight or control over District
activities. Further, the Town has no responsibility for the budget, debt,
financing deficits or fiscal management of the Fire District. Additionally, the
Town does not influence the operation of the District in any respect other than
to pay over District Assessments as requested by the District.
B. Basis of Presentation - Fund Accounting
The accounts of the Town are organized on the basis of funds or account groups,
each of which is considered a separate accounting entity. The operations of each
fund are accounted for with a separate set of self-balancing accounts that
comprise its assets, liabilities, fund equity, revenues, and expenditures/
expenses, as appropriate. Governmental resources are allocated to and accounted
for in individual funds based upon the purposes for which they are to be spent
and the means by which spending activities are controlled. The various funds are
grouped by type in the financial statements. The following fund types and
account groups are used by the Town:
Governmental Fund Types
Governmental Funds are those through which most governmental functions of the
Town are financed. The acquisition, use and balances of the Town's expendable
financial resources, and the related liabilities are accounted for through
governmental funds. The following are the Town's Governmental Fund Types:
General Fund - The General Fund is the general operating fund of the Town. All
general tax revenues and other receipts that are not allocated by law or
contractual agreement to another fund are accounted for in this fund. From the
fund are paid the general operating expenditures, the fixed charges, and the
capital improvement costs that are not paid through other funds.
Special Revenue Funds - Special Revenue Funds are used to account for the
proceeds of specific revenue sources (other than expendable trust or major
capital projects) requiring separate accounting because of legal or regulatory
provisions or administrative action. The following funds are included in this
fund type:
Special Trust Funds Income Account
Drug Enforcement Program
Conservation Commission
Ambulance Replacement
Lagoon Fee
69
TOWN OF NORTHWOOD, NEW HAMPSHIRE
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 1992
Fiduciary Fund Types
Fiduciary Fund Types - These funds account for assets held by the Town as a
trustee for individuals, private organizations, and other units of governments.
The following funds are included in this fund type:
Nonexpendable Trust Funds
Town Trusts:
Cemetery Perpetual Care
Library Trusts
Other Miscellaneous Trusts
Expendable Trust Funds
Town Trusts - Library Purposes
Capital Reserve
Account Groups
Account groups are not "funds." They are concerned only with the measurement of
financial position. They are not involved with measurement of results of
operations. The Town uses the following account groups:
General Fixed Assets Account Group - General fixed assets have been acquired for
general governmental purposes and have been recorded as expenditures in the fund
making the expenditure. These expenditures are required to be capitalized at
historical cost in a General Fixed Asset Group of Accounts for accountability
purposes. In accordance with the practices followed by most other municipal
entities in the State, the Town does not maintain 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 this financial
report.
General Long-Term Debt Account Group - This account group is established to
account for all long-term debt of the Town.
Total Columns (Memorandum Only) on Combined Statements
Amounts in the "Totals (Memorandum Only)" columns in the combined financial
statement line items of the fund types and account groups are presented for
analytical purposes only. The summation includes fund types and account groups
that use different bases of accounting, includes interfund transactions that have
not been eliminated and the caption "amounts to be provided", which is not an
asset in the usual sense. Consequently, amounts shown in the "Totals (Memorandum
Only)" columns are not comparable to a consolidation and do not represent the
total resources available or total revenues and expenditures/expenses of the
Town.
70
TOWN OF NORTHWOOD, NEW HAMPSHIRE
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 1992
C. Measurement Focus/Basis of Accounting
The accounting and financial reporting treatment applied to a fund is determined
by its measurement focus. All governmental funds and expendable trust funds are
accounted for using a current financial resources measurement focus. With this
measurement focus, only current assets and current liabilities generally are
included on the balance sheet. Operating statements of these funds present
increases (i.e., revenues and other financial sources) and decreases (i.e.,
expenditures and other financing uses) in net current assets..
All nonexpendable trust funds are accounted for on a flow of economic resources
measurement focus. With this measurement focus, all assets and all liabilities
associated with the operation of these funds are included on the balance sheet.
The accounts of the Governmental and Expendable Trust are maintained and reported
on the modified accrual basis of accounting. Under the modified accrual basis
of accounting, revenues are recognized when susceptible to accrual (i.e., when
they become both measurable and available). "Measurable" means the amount of the
transaction can be determined, and "available" means collectible within the
current period or soon enough thereafter to be used to pay liabilities of the
current period. Application of the "susceptibility to accrual" criteria requires
judgement, consideration of the materiality of the item in question, and due
regard for the practicality of accrual, as well as consistency in application.
Those revenues susceptible to accrual are taxes, intergovernmental revenues,
charges for services and interest revenue. Licenses and permits and most other
local source revenues are not susceptible to accrual, because generally they are
not measurable until received in cash. Expenditures are recorded when the
related fund liability is incurred. Accumulated unpaid vacation and sick pay,
and principal and interest on general long-term debt are recorded as fund
liabilities when due. All Nonexpendable Trust Funds are accounted for using the
accrual basis of accounting. Under this method, revenues are recorded when
earned and expenses are recorded at the time liabilities are incurred.
D. Budgetary Accounting
General Budget Policies
General governmental revenues and expenditures accounted for in budgetary funds
are controlled by a formal integrated budgetary accounting system in accordance
with various legal requirements which govern the Town's operations. At its
annual meeting, the Town adopts a budget for the current year for the General and
all Special Revenue Funds. Budgets are adopted on a basis consistent with
generally accepted accounting principles.
Management may transfer appropriations between operating categories as they deem
necessary. All annual appropriations lapse at year-end unless encumbered.
Expenditures may not legally exceed budgeted appropriations in total.
71
TOWN OF NORTHWOOD, NEW HAMPSHIRE
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 1992
State Statutes require balanced budgets, but provide for the use of beginning
General Fund unreserved fund balance to achieve that end. In 1992, the beginning
General Fund balance was applied as follows:
Unreserved Fund Balance
Used to Reduce Tax Rate $24,753
Beginning Fund Balance -
Reserved for Encumbrances 21.786
Total Use of Beginning Fund Balance $46.539
Encumbrances
Encumbrance accounting, under which purchase orders, contracts, and continuing
appropriations (certain projects and specific items not fully expended at year
end) are recognized, is employed in the governmental funds. Encumbrances are not
the equivalent of expenditures and are therefore reported as part of the fund
balance at December 31 and are carried forward to supplement appropriations of the
subsequent year.
Reconciliation of Town Budget to GAAP Basis of Accounting
The Statements of Revenues, Expenditures, and Changes in Fund Balances - Budget
and Actual (GAAP Basis) present comparisons of the legally adopted budget as
adjusted to present the budget on the GAAP basis with actual data on a GAAP basis.
Since accounting principles applied for purposes of developing data on a budgetary
basis differ from those used to present financial statements in conformity with
generally accepted accounting principles ("GAAP"), reconciliations of the excesses
(deficiencies) of revenue and other sources of financial resources over (under)
expenditures and other uses of financial resources for the year ended December 31,
1992 were required as follows:
Special
General Revenue
Fund Funds
Total Appropriations
budgetary basis (legally
adopted budget) $4,741,080 $1,525
Adjusted to restate budget to GAAP basis
Carryover appropriations
Reserve for encumbrances
beginning of period 21,786
Reserve for encumbrances
end of period (4.196 )
Total Appropriations - GAAP Basis $4.758.670 $1.525
72
TOWN OF NORTHWOOD, NEW HAMPSHIRE
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 1992
E. Assets. Liabilities and Fund Equity
Cash and Equivalents
The Town Treasurer is authorized by State statutes to invest excess funds "in
obligations of the U.S. Government, in savings bank deposits of banks incorporated
under laws of the State of New Hampshire or in certificates of deposits of banks
incorporated under the Laws of the State of New Hampshire or in national banks
located within the Commonwealth of Massachusetts."
For financial reporting purposes, cash and equivalents include amounts in demand
deposits and money market funds, as well as certificates of deposit and short-term
investments with original maturities of 90 days or less.
Investments
The Town is authorized by statute to invest Trust Funds, except Capital Reserve
Funds, in obligations of political subdivisions and stocks and bonds that are
legal for investment by New Hampshire savings banks. Capital Reserve Funds must
be kept separate and not intermingled with other Trust Funds. Capital Reserve
Funds may be invested only in savings bank deposits of New Hampshire banks, or in
United States or State of New Hampshire bonds or notes.
Investments are stated at cost or, in the case of donated investments, at the
market value on the date of bequest or receipt.
Receivables
Revenues for the most part are recorded when received, except for the following
items for which receivables have been recorded:
a. Tax revenue is recorded when a warrant for collection is committed to the Tax
Collector. However, uncollected taxes that were not liened within statutory
time limits, unredeemed accounts that were beyond the two-year statutory period
for deeding and certain other accounts deemed by management to have
questionable collectability, have been reserved. Reserved amounts are not
reflected as Taxes Receivable and amounted to $165,792 at December 31, 1992.
The National Council on Governmental Accounting, Interpretation 3, referring
to property tax revenue recognition, requires disclosure if property taxes
receivable, which are to be collected beyond a period of 60 days subsequent to
year's end, are recognized on the balance sheet and not reserved. In
accordance with the practice followed by other municipal entities in the State
of New Hampshire, the Town of Northwood annually recognizes all taxes
receivable at the end of the fiscal year unless reserved as explained above.
The Town believes that the application of NCGA Interpretation 3, which would
result in a decrease in the undesignated General Fund unreserved fund balance,
73
TOWN OF NORTHUOOD, NEW HAMPSHIRE
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 1992
would give a misleading impression of the Town's ability to meet its current
and future obligations. On December 7, 1984, the Governmental Accounting
Standards Board (GASB), in response to a related inquiry, gave justification
for this deviation from the generally accepted 60-day rule on revenue
recognition, concluding that the circumstances relating to the responsibility
for and the payment of intergovernmental expenditures in New Hampshire were
unusual and therefore justified a period of greater than 60 days. This
practice is consistent with the previous year.
As prescribed by law, the Tax Collector places a lien on properties for all
uncollected property taxes in the following year after taxes are due. The lien
on these properties has priority over other liens and accrues interest at 18%
per annum.
If property is not redeemed within the 2-year redemption period, the property
is tax-deeded to the Town.
b. Various service charges (ambulance, police, and lagoon) are recorded as revenue
for the period when service was provided. The receivables for such services
are shown on the balance sheet net of an allowance for estimated uncoil ectibles
calculated at 64% of the amount billed for ambulance service in 1992.
Interfund Receivables and Payables
During the course of normal operations, the Town has transactions between funds,
including expenditures and transfers of resources to provide services. The
accompanying governmental, and fiduciary fund financial statements reflect such
transactions as transfers. To the extent that certain transactions have not been
paid or received as of December 31, balances of interfund amounts receivable or
payable have been recorded.
Long-Term Liabilities
General Obligation Debt - General obligation bonds, notes, capital leases, and
other forms of long-term debt supported by general revenues are obligations of the
Town as a whole. Accordingly, such unmatured obligations of the Town are
accounted for in the General Long-Term Debt Group of Accounts.
Compensated Absences - It is the Town's policy to permit employees to accumulate
a limited amount of earned but unused vested benefits, which will be paid to
employees upon separation from the Town's service. In Governmental Fund Types and
Fiduciary Fund Types, the cost of vested benefits paid or expected to be
liquidated with expendable available financial resources are reported as an
expenditure and fund liability of the fund.. Amounts of vested or accumulated
leave benefits that are not expected to be liquidated with expendable available
financial resources are reported in the general long-term debt account group. No
expenditure is reported for these amounts. In accordance with the provisions of
Statement of Financial Accounting Standards No. 43, Accounting for Compensated
74
TOWN OF NORTHWOOD, NEW HAMPSHIRE
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 1992
Absences, no liability is recorded for nonvesting accumulating rights to receive
benefits.
Fund Equity
The portion of fund balance which has been legally segregated for a specific
future use, or which indicates that a portion is not appropriable for
expenditures, is shown as reserved. The following reserves were used by the Town
during the year:
Reserved for Endowments - represents the balance of Nonexpendable Trust Funds of
which the principal must be held for investment and for which only the income may
be expended for specific purposes.
Reserved for Encumbrances - is used to account for open purchase orders, contracts
and other commitments at year end for which goods and services have not been
received.
Reserved for Special Purposes - is used to account for unencumbered balance of
restricted funds. These include the uncommitted balance of the Town's Expendable
Trust Funds.
Revenues, Expenditures and Expenses
Substantially all governmental fund revenues are accrued except for miscellaneous
fees, permits, fines and charges for services which are reported on the cash basis
in the General Fund. Property taxes are reflected on the modified accrual basis
of accounting as explained above.
Compensated Absences: Town employees are entitled to certain compensated absences
based on their length of employment.
NOTE 2 - ASSETS
A. Cash and Equivalents
At year end, the Town's cash deposits categorized according to risk assumed were
as follows:
Category 1 Includes deposits that are insured (Federal Depository Insurance).
Category 2 Includes deposits that are uninsured, but are collateralized by
securities held by the pledging financial institution, its trust
department or agent in the Town's name.
Category 3 Includes deposits that are uninsured and uncollateralized.
75
TOWN OF NORTHUOOD, NEW HAMPSHIRE
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 1992
Category
Total
Bank deposits
Investments
1
2
3
Bank
Balance
$749,435
Book
Balance
B.
$210,311
*
-0-
$539,124
$515,839
Investments made by the Town are summarized below.
US Government
Obligations
Mutual Funds
Certificates of Deposit
(with original maturities
in excess of 90 days)
Total Investments
C. Property Taxes
Carrying
Amount
$ 69,718
29,806
257.681
$357.205
Market
Value
$ 69,718
33,036
257.681
$360.435
The property tax year is from April 1 to March 31 and all property taxes are
assessed on the inventory taken in April of that year.
The Town subscribes to the semi-annual method of tax collection as provided for
by RSA 76:15-a. Under this method, tax bills are sent on or around May 1 and
November 1 of each year, with interest accruing at a rate of 12% on bills
outstanding for more than 30 days.
The May 1 billing is considered an estimate only and is one half of the previous
year's tax billing. The remaining balance of taxes due is billed in the fall
after the State Department of Revenue Administration has calculated and approved
the Town's tax rate for the fiscal year.
In connection with the setting of the tax rate, the New Hampshire Department of
Revenue Administration establishes and raises through taxation an amount for
abatements and refunds of property taxes, known as overlay. This amount is
reported as a reduction in tax revenue and is adjusted by management for any tax
reserves at year end. The property taxes collected by the Town include taxes
levied for the Northwood School District and Rockingham County which are remitted
to these governmental units as required by law. The ultimate responsibility for
the collection of taxes rests with the Town.
76
TOUN OF NORTHWOOD, NEH HAMPSHIRE
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 1992
The tax rate for the year ended December 31, 1992, was as follows:
Municipal Portion $ 3.51
School Tax Assessment 14.21
County Tax Assessment .86
Total $18.58
As prescribed by law, within 18 months of the date assessed, the Tax Collector
places a lien on properties for all uncollected property taxes in the following
year after taxes are due. The lien on these properties has priority over other
liens and accrues interest at 18% per annum. If property is not redeemed within
the 2-year redemption period, the property is tax-deeded to the Town.
During the current fiscal year, the Tax Collector on March 13 placed a lien for
all uncollected 1991 property taxes.
Taxes receivable at December 31, 1992, are as follows:
Property Taxes
Levy of 1992 (second semi-annual billing) $ 468,409
Levy of 1992 (first semi-annual billing) 270,127
Unredeemed Taxes (under tax lien)
Levy of 1991 338,838
Levy of 1990 181,740
Levy of 1989 26,604
Levy of 1988 26,654
Levy of 1987 16,549
Current Use Taxes 2,076
Yield Taxes 3,593
Less: Reserve for estimated uncollectible taxes (165.792 )
Total Receivable $1.168.798
D. Interfund Receivables/Pavables
Individual fund interfund receivable and payable balances at December 31, 1992 are
as follows:
77
TOWN OF NORTHWOOD, NEW HAMPSHIRE
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 1992
Fund
General Fund
Special Revenue Funds
Special Trust Funds Income Account
Conservation Commission
Totals
Interfund
Receivable
Interfund
Pavable
$
$3,214
1,645
1.569
$3,214
$3,214
E. Risk Management
The Town is exposed to various risks of loss related to torts; theft of, damage
to, or destruction of assets, errors or omissions, injuries to employees, or acts
of God. During 1992, the Town was a member of the New Hampshire Municipal
Association Property-Liability Insurance Trust, Inc. and the compensation funds
of the New Hampshire Worker's Compensation Fund. These two entities are
considered public entity risk pools, currently operating as a common risk
management and insurance program for member towns and cities.
The Compensation Fund was organized to provide statutory Worker's Compensation
coverage and is self-sustaining through annual member premiums. The Property-
Liability Insurance Trust, Inc. provides certain property and liability coverage.
The program includes a Loss Fund from which is paid up to $200,000 for each and
every covered property, crime and/or liability loss that exceeds $1,000.
Reinsurance is secured from other insurance companies for incurred losses over
$200,000. For the year ended June 30, 1989, the program includes Loss Funds from
which is paid up to $150,000 for each and every covered property, crime and
liability loss that exceeds $1,000.
Both fund agreements permit the pool to make additional assessments to members
should there be a deficiency in trust assets to meet its liabilities. At this
time, the Trust foresees no likelihood of an additional assessment in any of the
past years.
The Town continues to carry commercial insurance for all other risks of loss,
including employee and public official fidelity bonds, health and accident
insurance.
NOTE 3 - LIABILITIES
A. Intergovernmental Payable
Payables due other governments at December 31, 1992 include:
78
TOWN OF NORTHWOOD, NEW HAMPSHIRE
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 1992
General Fund
Balance of School District
Assessment due Northwood School District $1,285,334
Trust Funds
Capital Reserve:
Balance of Capital Reserve
Fund due Northwood School District 16.963
Total Intergovernmental Payable $1.302,297
B. Defined Benefit Pension Plan
Plan Description and Provisions
Town employees participate in the State of New Hampshire Retirement System (the
System), a multiple-employer cost-sharing public employee retirement system
(PERS). The payroll for Town employees covered by the System for the year ended
December 31, 1992, was $130,000; the Town's total payroll was $386,487.
All Town full-time employees are eligible to participate in the System. The
System is divided into two employee groups; Group I - teachers and all other
employees except firefighters and police officers, and Group II - firefighters and
police officers.
Group I Employees who retire at or after age 60 are entitled to retirement
benefits equal to 1.667% of the average of their three highest-paid years of
compensation, multiplied by their years of service. Earlier retirement allowances
at reduced rates are available after age 45 with 10 years of service. Benefits
fully vest upon reaching 20 years of service or attaining age 60.
Group II Employees are subject to the same age and vesting requirements as Group
I employees. They are, however, entitled to retirement benefits equal to 2.5% of
the average of their three highest-paid years of service, multiplied by their
years of service, not to exceed 40.
The System also provides death and disability benefits, and cost-of-living
increases have been periodically granted to retirees by the State Legislature.
Description of Funding Policy
The System is financed by contributions from both the employees and the Town. By
State statute, Group I employees are required to contribute 5% of gross earnings
up to the Social Security taxable wage limit, with 9.2% of the excess wages.
Group II employees are required to contribute 9.3% of gross earnings. The Town
must contribute the remaining amounts necessary to pay benefits when due. The
contribution requirement for the year ended December 31, 1992, was as follows:
79
TOWN OF NORTHUOOD, NEW HAMPSHIRE
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 1992
Town's Portion $ 6,666
Employees' Portion 12.090
Total $18.756
The amount shown as "pension benefit obligation" in the System's financial
statements is a standardized disclosure measure of the present value of pension
benefits, adjusted for the effects of projected salary increases and step-rate
benefits, estimated to be payable in the future as a result of employee service
to date. The measure, which is the actuarial present value of credited projected
benefits, is intended to help users assess the System's funding status on a going-
concern basis, assess progress made in accumulating sufficient assets to pay
benefits when due, and make comparisons among PERS and employers. The System does
not make separate measurements of assets and pension benefit obligations for
individual employers. The pension benefit obligation at June 30, 1991, for the
System as a whole, determined through an actuarial valuation performed as of that
date, was $1,676.3 million. The System's net assets available for benefits on
that date (valued at market) were $1,467.2 million. The System holds none of the
Town's securities.
Trend Information
Historical trend information showing the System's progress in accumulating
sufficient assets to pay benefits when due is available for only four years and
is presented in the System's June 30, 1991, annual financial report (the latest
year available).
Deferred Compensation Plan - The Town offers its employees a deferred compensation
plan created in accordance with Internal Revenue Code Section 457. The plan,
available to all Town employees, permits the employees to defer a portion of their
salary until future years. The deferred compensation is not available to
employees until termination, retirement, death, or unforeseeable emergency.
The plan is administered by an independent company, and the Town remits all
compensation deferred to this administrator for investment as requested by the
participant employees. All compensation deferred and funded under the plan, all
investments purchased and all income attributable thereto are solely the property
and rights of the Town (until paid or made available to the employee or other
beneficiary), subject only to the claims of the Town's general creditors.
Participants' rights under the plan are equal to those of general creditors of the
Town in an amount equal to the fair market value of the deferred account for each
participant.
It is the opinion of Management that the Town has no liability for losses under
the plan but does have the duty of due care that would be required of an ordinary
prudent investor. The Town believes that it is unlikely that it will use the
assets to satisfy the claims of general creditors in the future.
80
" TOWN OF NORTHWOOD, NEW HAMPSHIRE
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 1992
D. Long-Term Debt
Capital Lease Agreements for Equipment
The Town has entered into a lease-purchase agreement for a copy machine which
provides for annual principal and interest payments as follows:
Fiscal Year Ending
December 31 Principal Interest Total
1993 $1,914 $243 $2,157
1994 871 28 899
Totals $2.785 $271 $3,056
Payments of $1,688 principal and $469 interest were made in the fiscal year ending
December 31, 1992. The lease-purchase agreement contains a non-appropriation
funding clause whereby, in the event no funds or insufficient funds are
appropriated by the Town, the lease shall terminate without penalty or expense to
the Town.
Compensated Absences
The Town has recognized $32,890 as an accrued liability for compensated absences
which is reflected in the General Long-Term Debt Account Group.
Total Long-Term Debt
Capital Leases Payable $ 2,785
Compensated Absences Payable 32.890
Total $35.675
NOTE 6 - FUND EQUITY
A. Reservations of Fund Balances
Reserve for Encumbrances
Funds encumbered at year end were as follows:
General Fund (as detailed in Schedule A-2) $4.196
TOWN OF NORTHWOOD, NEW HAMPSHIRE
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 1992
Reserved for Special Purposes
In the Trust Funds, the reserve for special purposes represents the unspent
balance of the Town's Trust Fund which may be spent for the purposes specified as
f ol 1 ows :
Nonexpendable Trust Funds (Income Balances)
Cemetery $ 77,047
Library 7,923
Miscellaneous 8.614
Total Nonexpendable Trust Funds 93.584
Capital Reserve Funds
Ambulance 24,359
Highway Equipment 15,162
Highway Safety Equipment 957
Fire Truck 24,934
Town Hall 13,091
Pine Grove 665
Total Capital Reserve Funds 79.168
Other Expendable Town Trusts
Library 1.253
Total $174.005
Reserved for Endowments
The reserved for endowments at December 31, 1992 represents the principal amount
of all Nonexpendable Trust Funds which is restricted either by law or by terms of
individual bequests, in that only income earned may be expended. The principal
balances of the Town's Nonexpendable Trust Funds at December 31, 1992 are
detailed as follows:
Purpose Principal
Cemetery $150,251
Library 29,481
Miscellaneous 17.487
Total $197.219
82
TOWN OF NORTHWOOD, NEW HAMPSHIRE
NOTES TO THE FINANCIAL STATEMENTS
DECEMBER 31, 1992
Designated for Special Purposes
The $47,375 designated for special purposes represents Special Revenue Fund
balances which management intends to use in the subsequent years is as follows:
Special Revenue Funds
Special Trust Fund Income Account $ 1,645
Conservation Commission 29,372
Ambulance Replacement Fund 14,405
Lagoon Fee Fund 1.953
Total $47.375
NOTE 8 - SUMMARY DISCLOSURE OF SIGNIFICANT CONTINGENCIES
A. Litigation
There are various claims and suits pending against the Town which arise in the
normal course of the Town's activities. In the opinion of management, the
ultimate disposition of these various claims and suits will not have a material
effect on the financial position of the Town.
83
EXHIBIT B-2
JOHN OF NORTHUOOD, NEH HAMPSHIRE
Special Revenue Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
For the Fiscal Year Ended December 31, 1992
Special
Trust Funds
Income Account
Drug
Enforcement
Program
Conservation
Commission
Revenues
Charges For Services
Miscellaneous
Other Financing Sources
Operating Transfers In
Total Revenues and
Other Financing Sources
Expenditures
Current
General Government
Public Safety
Welfare
Culture and Recreation
Other Financing Uses
Operating Transfers Out
Total Expenditures and
Other Financing Uses
Excess (Deficiency) of Revenues and
Other Financing Sources Over (Under)
Expenditures and Other Financing Uses
Fund Balances - January 1
Fund Balances - December 31
$
1.565
1.565
499
3,875
3.875
75
1,100
78
81
1.674
(109)
(79)
3,875
1.754
79
25.497
$1,645
$-0-
$29,372
84
B-2
Ambulance
Repl acement
Fund
Lagoon
Fee
Fund
Total
$11,146
285
$
1,498
$11,146
5,660
1.565
11.431
1.498
18.371
499
3
75
1,100
13.262
4.000
17.340
13.262
4.000
19.017
(1,831)
(2,502)
(646)
16.236
4.455
48.021
$14,405
$1,953
$47,375
The notes to the financial statements are an integral part of this statement.
85
EXHIBIT A-3
TOUN OF NORTHHOOD, NEU HAMPSHIRE
General Fund
Statement of Changes in Unreserved - Undesignated Fund Balance
For the Fiscal Year Ended December 31, 1992
Unreserved - Undesignated
Fund Balance - January 1 $ 79,417
Deductions
Unreserved Fund Balance Used
To Reduce the 1992 Tax Rate 24.753
$ 54,664
Additions
1992 Budget Summary
Revenue Surplus (Exhibit A-l) $ 87,370
Unexpended Balance of
Appropriations (Exhibit A-2) 163.885
1992 Budget Surplus 251.255
Unreserved - Undesignated
Fund Balance - December 31 $305.919
The notes to the financial statements are an integral part of this statement,
86
EXHIBIT C-I
TOWN OF NORTHWOOD, NEH HAMPSHIRE
Trust Funds
Combining Balance Sheet
December 31, 1992
Trust Funds
ASSETS
Expendable Nonexpenda
Capital
Town Reserve Town
bl
e
Total
Cash and Equivalents
Investments
$1,253
$ 1,622 $ 28,107
94.509 262,696
$96,131 $290,803
$ 30,982
357.205
TOTAL ASSETS
$1,253
$388,187
LIABILITIES AND EQUITY
Liabil ities
$16,963 1
. $ 16.963
Equity
Fund Balances
Reserved For Endowments
Reserved For Special Purposes
Total Equity
TOTAL LIABILITIES
AND EQUITY
1,253
1,253
$1.253
79
79
168
168
197,219
93.584
290.803
197,219
174.005
371.224
$,96
131
$290,803
$388,187
The notes to the financial statements are an integral part of this statement.
87
EXHIBIT C-2
TOWN OF NORTHWOOD, NEW HAMPSHIRE
Fiduciary Fund Type
Expendable Trust Funds
Combining Statement of Revenues, Expenditures and Changes in Fund Balances
For the Fiscal Year Ended December 31, 1992
Capital
Reserve
Town Funds Total
Revenues
New Funds $1,000 $ $ 1,000
Interest and Dividend Income 40 3,739 3,779
Other Financing Sources
Operating Transfers In 13.912 13.912
Total Revenues and
Other Financing Sources 1,040 17,651 18,691
Expenditures
Current
Culture and Recreation 100 100
Excess of Revenues and
Other Financing Sources
Over Expenditures 940 17,651 18,591
Fund Balances - January 1 313 61.517 61.830
Fund Balances - December 31 $1.253 $79.168 $80.421
The notes to the financial statements are an integral part of this statement,
88
TRUSTEE OF THE TRUST FUNDS REPORT
This report is not, nor is it intended to be, a real
financial statement. A formal accounting of the trust funds is
included in the Town's Report.
The following listing will answer some commonly asked
questions.
1992 ADDITIONS TO THE FUND:
Interest Earned in 1992:
Perpetual Care, Cemetery Fund 10278. 65
Other Cemetery Funds 3551.91
Library Funds 1871.29
Miscellaneous Funds 1197. 16
Capital Reserve Funds 4214. 24
Total Interest Income
21, 113.25
Other Income:
New Perpetual Care Funds 3400. 00
Gladys Gardner Fund, gift from
Northwood Crafts Fair 200. 00
Town Addition to Ambulance Fund 13262.00
School District Addition to
School Fund 5000. 00
Total Additions to Existing Funds
New Funds in 1992 :
Airconditioning Fund, library, gift
of Dr. George & Genevieve Rogers 1000. 00
Veterans Memorial Fund
(from Operation Welcome Home) 500.00
Pine Grove Fund, Town 650. 00
Total New Funds
Total Additions To All Funds
1992 EXPENDITURES:
Perpetual Care Costs from PC Funds 8978. 75
Cemetery Costs From Other
Cemetery Funds 1542. 39
Payments To Town & School From
Library Funds 2461.00
Various Payments From Miscellaneous
Funds 710. 00
Total Payments From Trust Funds 13692. 14
21,862.00
2, 150. 00
45, 125.25
Respectfully submitted.
Joann W. Bailey
Trustee of Trust Funds
89
SELECTMEN'S REPORT TO THE TOWN
As a result of the March 10th, 1992 election, Richard A.
Lewis was voted into the office of Selectman. On March 11th,
the Selectmen were faced with the resignation of Ken A. D' Angela
and the task of selecting a person to complete the year ahead.
With the election of John Jacobsmeyer as Chairman of the Board,
the Selectmen gave much thought to a replacement for Ken. There
was one name that repeatedly appeared at the top of the list,
that of Eleanor T. Pinkham who was appointed on March 23.
One of the first orders of business for the new Board was to
deal with the State's new guidelines pertaining to Current Use
Assessment. It was decided to appoint a committee to advise
what criteria should be used for assessing. Much thanks goes to
Bruce Farr and his committee for their hard work in establishing
a fair and just method which proved to allow a smooth transition
in Current Use assessing methods of some 350 Northwood
properties.
The Board entered into an agreement with the consulting
engineering firm of Duf resne-Henry of Manchester. The Board saw
the need to have close at hand a professional who could advise
on road construction and related issues. The shoreline
protection along Gulf Road was Duf resne-Henry 's first project
during the Fall of the year. The project was successfully
completed well within budget and the quality of the work was
excellent.
The Board worked with the newly formed Government
Structure Committee mandated by the 1992 Town Meeting and
appointed by our Moderator. The Committee formulated and
presented to the Selectmen recommendations in areas such as: the
Selectmen form of government; the Administrative Assistant's
position; the Police, Fire and Rescue Squad; asking the Planning
Board and Board of Adjustment for a re-evaluation; a twenty-year
Capital Improvement Plan; an update of the Town's Employee
Handbook; and finally recommendations for an improved
communications system townwide. Our hats are off to Ellis Ring
and his committee of dedicated members.
For the first time in as many years as anyone can
remember, on December 10th, the Selectmen publicly auctioned
tax deeded property. For the most part land that the Town had
sitting idle for years returned to the tax roles.
As a recommendation of our newly elected Road Agent,
Jim Wilson, the Selectmen lease-purchased a sender for winter
sanding in an effort to economize on our winter maintenance
expenditures. To date, this has been a very positive move. It
has shown to be cost effective.
Managing the Town's operating budget is a major role
the Selectmen play. This past year, through careful spending,
90
the sale of town owned property and an influx of unanticipated
revenues, the Selectmen were able to return to the Town's
treasury approximately $147, QtOtQt of unexpended funds. Under the
very capable watchful eye and guidance of John Jacobsmeyer, the
Selectmen spent much of their time managing the '92 budget, and
preparing the '93 budget for the budget committee and the
blessings of the Town. The Selectmen take their hats off to all
the departments who were so cooperative in helping make 1992 a
very economically sound year. We look forward to their
continued supportive attitude in 1993.
All
in all, a very successful 1992. Not all our goals were met but
after considering all the issues that arose that were
unanticipated that required a change in priorities, the
Selectmen feel their accomplishments far exceed their own
expectations. In 1993 we expect to continue where we left off
and re-establish a set of goals and accomplishments for an even
more successful 1993.
91
REPORT OF THE ADMINISTRATIVE ASSISTANT
Several of our goals were accomplished during 1992, with
many yet to be completed in 1993. We have made great strides in
the project of naming all roads and numbering all properties in
preparation for the 911 emergency number. Public hearings will
be scheduled early in 1993, and hopefully by June this project
will be complete.
One project seems to bring about another project as we
attempt to bring our town records up to date. Just the naming
of all roads has taught us what we lack in knowledge about our
roads, their length, width, their official adoption by the Town.
It is hoped we can begin to gather this important information in
1993. We have made several attempts to start this work, but the
amount of research needed is more than our regular staff can
handle. It is hoped money will be raised in the 1993 budget for
this project.
During 1992, we received several parcels of property
by Tax Collector's Deed. The work associated with these deeds
has placed many additional hours of work on my position. This
is very time-consuming, but interesting work, which demands
continuous attention. Fortunately, through our efforts, we have
been able to return many properties to the former owners, and
through the sealed bid and auction processes have returned
several parcels to the tax rolls.
Last year, we were hopeful we would receive an award for
our Town Report as we did the previous year. As indicated in my
report last year, we are now in a new population category which
has made competition keener. This keener competition has
resulted in no award for our 1991 report. We will try again
this year.
The questionnaire circulated at Town Meeting last year
relative to the format of the Town Report produced the
following :
1. The size (S 1/2 X 5 1/2) should stay the same.
2. The report should contain both town and school reports.
3. Only one size report should be made available to the
public.
However, our discussion on point #3 concluded that since we have
the capability to produce an 8 1/2 X 11 report by using our
copier, that upon request such a copy will be produced, on a
limited request basis.
This year the Selectman approved the Staff's attendance for
one day at the NHMA Annual Conference held in November at the
Center of New Hampshire. This provided an opportunity for the
Staff to attend educational meetings as well as communicate with
employees from other communities. Every member of our Staff has
92
expressed their appreciation for this opportunity.
Through our health insurance provider, we participated in a
"Slice of Life" program this Fall. This included a health
screening and individual consultation and was held in December
at the Town Hall. All employees participated and it was recom-
mended that some contact their personal physician to report the
results of the screening. As a follow-up to the screening, the
FF/EMT's check our blood pressure on a weekly basis, as we
continue to improve our "Slice of Life".
As a result of input from the Civic Profiles Committees, in
order to better serve the public, last March the Selectmen opted
to increase the hours the business office is open. At first
Monday evening and Saturday morning hours were added. By Fall,
it was found there was very little, if any, Monday evening
business, so those hours were eliminated. By the end of
September there was an indication that the office should be open
every day for the public, so on a trial basis for October and
November, the hours were changed to include Monday through
Friday between 9 A. M. and 2 P. M. As of this writing, the
continuance of these hours has not been decided.
The Office Staff has displayed again this year their
ability to produce excellent work, and they continue to interact
very well with the public. We continue to teach each other our
assigned duties, so in an emergency, or during vacation-time,
the flow of daily work will continue uninterrupted. With our
congenial staff, it is possible for each person to assist the
public in every instance. Several compliments have been
received from the public, and we are grateful that the Staff has
the experience necessary to conduct official business in a
professional manner each day.
The Civic Profile produced many suggestions that can
improve Northwood. Foremost was the need for better communi-
cations within the Town -- what goes on at Town Hall -- what the
schools are doing -- when meetings are being held, etc. To this
end, a monthly newsletter has been published through the efforts
of Donna Bunker, our able Librarian, and a group of volunteers.
This is a wonderful project to become involved in if you have
limited time, but are able to make phone calls and receive and
compile information.
I wish to thank the Board of Selectmen for their support
this year. Although there was not sufficient time to complete
all our goals, we did quite well this year. I also want to
thank Polly Pinkham for filling the position of Selectman until
March of 1993. Polly left the Board of Selectmen just prior to
the time I began working for the Town. It has been very
pleasant working, and sometimes reminiscing, with her.
Respectfully submitted,
Marion J. Knox
93
BOARD OF ADJUSTMENT REPORT
In 1992 the Board of Adjustment had two public hearings to
consider four applications: three variance requests and one
request asking for a special exception. Relative to these four
appliations, two conditional variances were granted, one
variance was indefinitely postponed and the special exception
request was still pending at year's end.
The Board of Adjustment meets monthly by agenda only. New
members will be appointed in March. Should you be interested in
serving on this Board, please contact either myself of the Board
of Selectmen.
Respectfully submitted,
Bruce Farr, Chairman
94
REPORT OF THE CEMETERY TRUSTEES
Joanne Bailey stepped down from a Trusteeship after nine years
of service. She was replaced by Nancy Boyd, who joined Sam
Johnson and Andy Turner.
A flat contract amount was adopted with Sherman Elliott, as
Superintendent of Northwood Cemeteries. He, along with his
family, has provided for burials in and maintenance of the six
public cemeteries as well as doing volunteer work and keeping
his eye and records on the 63 private cemeteries in town.
Th
pa
lo
b.
d.
f .
J-
is year has seen progress, thanks to those citizens who have
rticipated in doing their best to keep these hallowed grounds
oking nice.
NH Electric Cooperative donated and planted two cherry trees
at Pine Grove. Fred Holmes voluntarily dug the two holes
for them.
Sarah Kelly and her Forestry and Landscaping Class at
Coe-Brown repaired the fence and cleared the brush at the
Hill Cemetery on Dr. Gruette's hill on Route 4.
A new red water trough was placed at the pump in Pine Grove
to hold water for priming the pump and providing an
operating well.
The chain link fence removed at the time of the oil leak
at the chapel in East Northwood was replaced. Both sections
at the entrance were painted by Andy Turner.
The chain link fence across the front of Pine Grove was
also painted at the same time.
NH Job Training Council provided job funds for summer work
for the youth of Northwood. Six young people under
Larry Elliott's supervision as crew chief cut brush and
cleared 11 cemeteries, rebuilt walls in 4 cemeteries,
repaired monuments where necessary, painted the chain link
fences on southside of Pine Grove, west side and center
of Ridge, painted the wooden fences at the Hill and
Sherbourne, besides helping at the Elementary School on
rainy days. A great job by our young folks.
Damage was done to the expensive fence at Harvey Lake by
someone's car. Perry Richardson maintains this fence as
best he can. The one who did the damage should have
owed up to the repair cost. Andy Turner has been working on
painting the front sections.
VFW had 9 volunteers down to Pine Grove straighten monuments
of veterans. They plan to do the other cemeteries.
VFW was provided with a lot plan and list of each cemetery
where veterans are so that they can place flag stands,
flags, and markers as needed.
John Schlang volunteered his equipment to strip and reform
the veteran's lot at the Pine Grove entrance. Fill and
mounding has been done awaiting loam and seeding in the
Spring of 1993.
Lots 285-300 in Section C of Pine Grove were filled and
graded to make these lots more saleable and better land
95
graduation.
Andy Turner has been working on placing the Lot Purchase and
Perpetual Care data on the computer under the "Ability"
program at the Town Hall. He has placed the Sales Agreement
and the Perpetual Care Contract in the computer for
ease of preparation and record. The conditions of the
purchase and the contract are also there for printing and
distribution to the owner(s).
The fees for the purchase of a cemetery lot and the
placement of Perpetual Care thereon were adjusted at a
Public Meeting in February:
$100 for each grave site purchased <4 grave lot = $400)
$100 for each grave site for Perpetual Care (4 grave lot =
$400)
The Town Meeting passed three Warrant Articles:
(1) Established Cemetery Improvement Capital Reserve Fund
which is expendable.
(2) Transferred 1991 Lot Sales <$650) to Cemetery
Improvement Capital Reserve Fund.
(3) Authorized the powers of RSA 289:19-26, Reclaim of Lots
Respectfully submitted,
Samuel Johnson, Jr.
Andreas M. Turner
Nancy R. Boyd
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REPORT OF THE CODE ENFORCEMENT OFFICER
1991 1992
Single Family Residence
14
14
Mobile Homes
1
3
Home Garages
6
4
Porches
6
9
Sheds
21
13
Decks
9
22
Remodels
23
25
Additions
8
10
Barns
6
3
Commercial
8
2
Signs
2
3
Inground Pools
3
1
Fences
1
2
Footings, Foundations, Slabs
9
5
Rabbit Hutches
1
Miscellaneous
7
7
TOTAL:
127
123
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NORTHWOOD CONSERVATION COMMISSION
The Northwood Conservation Commission was established by
the Town of Northwood to protect the natural resources of the
town and to promote awareness of conservation practices and
policies. In recognition of its responsibilities, the
Conservation Commission has adopted the following goals:
To maintain a current inventory of all the natural
resources found within the town.
To ensure these resources are utilized properly.
To provide input to town boards and committees on issues
concerning natural resources.
To plan and perform proper management of town owned lands.
To provide information to town residents on conservation
related issues.
The Conservation Commission meets at 7:30 PM on the first
Tuesday of the month at the Town Hall. The public is always
welcome. Residents who would like to become a member or be
involved in a specific project are encouraged to contact the
Conservation Commission at the Town Hall.
The Commission was very active in 1992 in initiating new
projects and pursuing a number of ongoing efforts:
1. TOWN FOREST MANAGEMENT - SCHOOL LOT CLEARING
This project, completed in 1992, involved selective cutting on
the School Lot property located on the north side of Lucas Pond.
The thinning operation was actively reviewed by the Commission
members to ensure strict adherence to conservation standards and
included the Conservation Commission sponsorship of a local Boy
Scout Jamboree during which the site was further cleaned up
following the logging operation. This effort has not only
greatly improved the aesthetic and potential commercial value of
the timber on the property, but has also returned to the town
approximately 60% of the cost of the project through
participation in a Federal cost-sharing program.
In 1993, the Commission hopes to receive funding to allow
implementation of other recommendations in the forest manage-
ment plan.
2. NATURAL HISTORY LECTURE SERIES
The popular lecture series, which focuses on conservation issues
with special relevance to the Town of Northwood, continued in
1992 with programs on such topics as Milfoil, Lyme Disease and
Loons. The series is co-sponsored by the Conservation
98
Commission and the Coe-Brown Science Club. Lectures are held on
the third Wednesday of every other month at 7:30 PM at either
the Town Hall or at Coe-Brown Academy. Information regarding
the series for 1993 will be in the local newspapers.
3. NATURAL RESOURCE INVENTORY
State law requires that the Conservation Commission maintains an
inventory of natural resources in the town. While the
Commission has a series of maps of various aspects of the town
resources, many are hand drawn, some are outdated and they are
difficult to keep current. The Commission has chosen to focus
in 1992 and 1993 on updating the town wetlands maps. This will
include obtaining computer generated maps that can easily be
updated in the future, field checking the wetlands to assure the
maps are accurate and evaluating the various wetlands to
identify which are of the most value to the town and submitting
recommendations to the town for designating areas as Prime
Wetlands.
In 1992, a wetlands subcommittee was established to carry out
the wetland inventory update. Several members received training
in wetlands evaluation and a procedure for wetlands review will
be established and used in carrying out the wetlands field
survey. The survey is scheduled to begin in the summer of 1993.
The Conservation Commission will be needing assistance from
citizen volunteer "teams" to accomplish this interesting, but
time-consuming task.
Three new maps were acquired in 1992. These include a new base
map of Northwood which includes familiar features such as roads,
houses, churches and libraries, a map identifying soils with
poor drainage, potentially indicating wetlands, and a map
showing wetlands as identified by the New Hampshire Wetlands
Inventory program.
4. SADDLEBACK MOUNTAIN AREA TRAIL MAINTENANCE
As an Eagle Scout Service project, local boy scout Chris
Lounsbury upgraded the Saddleback Mountain nature trail.
Improvements included cleaning away trail debris, upgrading
trail markings, creating an interpretive loop trail through a
wetlands area, and rerouting sections of trail that were
eroding. The Conservation Commission is very appreciative of
Chris Lounsbury 's outstanding service, and sponsored a Mountain
Day during which residents joined the Commission in walking and
enjoying the ' new ' trail.
The Commission will continue in 1993 with plans to extend the
trail to Deerfield's Saddleback Mountain Road by sponsoring
another Eagle Scout candidate and working with Deerfield's
Conservation Commission and Boy Scout troop.
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5. PROVIDING INPUT TO OTHER TOWN BOARDS AND COMMISSIONS
Many of the important issues facing the town involve some aspect
of conservation policy. To help other boards easily seek input
from the Conservation Commission when needed and to promote
greater communication and cooperation within the town
government, the Conservation Commission has appointed members as
liaisons to the following town organizations: Board of
Selectman, Planning Board, East-West Highway Committee, Zoning
Board of Adjustment, Recreation Committee and the School Board.
Representatives are responsible for acting in an advisory
capacity to the board or commission to which they have been
assigned. The Conservation Commission hopes that each
representative will provide an efficient means of communication
between these town organizations and the Conservation
Commission.
6. DREDGE AND FILL
The Conservation Commission is responsible for providing input
to the State Wetlands Board regarding projects which impact
wetlands by either dredging or filling of those areas. The
Dredge and Fill Subcommittee of the Conservation Commission
functions as the primary point of contact for property owners
who need assistance in complying with the state regulations.
This assistance may include help in completing dredge and fill
permit applications or performing property inspections
associated with these applications. The subcommittee usually
provides input to the State Wetlands Board regarding the merit
of the application during the State Board's review process.
With the help of interested citizens, the Conservation
Commission made significant progress in 1992 toward protecting
and maintaining the important natural resources in town and
helping citizens realize their own development objectives. The
Town of Northwood greatly depends on the health of its natural
resources not just to maintain our valued quality of life, but
also to encourage economic growth. To this end, the
Conservation Commission looks forward to another year of working
with the citizens of Northwood.
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ANNUAL REPORT TO THE CITIZENS OF NORTHWOOD FROM
THE EAST/WEST HIGHWAY ADVISORY COMMITTEE
During 1992 the committee worked diligently to implement
the voter's wishes, as determined by the August 1991 voter
survey. The survey concerned the New Hampshire Department of
Transportation 's proposals for a new highway through this
region. As you may recall 95% of the voters did not want a
major upgrade of Route 4/9/202, 75% were opposed to a new
highway Just north of the current Route 4/9/202, 75% were
against a new highway Just north of Bow Lake and 75% of the
voters were in favor of a route north of this region.
As 1992 began the committee sent packages containing the
survey report, recent testimony we gave to NH DOT, and a cover
letter outlining Northwood 's position on this critical issue, to
35 State and Federal agencies and all our State and Federal
elected officials. We gave testimony before the Strafford
Regional Planning Commission. Committee members testified
before several House and Senate committees in opposition to NH
DOT's request for additional funding for this project. We
attended Executive Council meetings on this issue. In the Fall
of 1992 the committee wrote to the various primary winners to
ask their position on this issue. The candidate's responses
were posted at the Town Hall on Election Day.
The committee set up an information table at the Town
Meeting where we handed out a briefing paper to interested
citizens. We began a petition that several hundred Northwood
residents signed in suppport of the 1991 voter survey. We
provided the Northwood Chamber of Commerce with status reports
at two of their meetings. We also produced an update of the
Town Meeting briefing paper that was available to citizens at
the Fourth of July informational meeting.
The committee has reached out to neighboring towns to
determine their various positions on this issue and to see if we
couldn't work together, in a spirit of cooperation, to stop the
highway. We have also begun working with the N. H. Aubudon
Society and the Society for the Protection of New Hampshire
Forests.
On a sad note, our committee lost a key member when Tom
Lalish passed away recently. He is missed.
Current committee members (as of 2/9/93) are Bob Bailey,
Tom Chase ( Vice-Chairman) , Bob Clark (Chairman), John
Jacobsmeyer, Ellis Ring (ATF member) and George Rogers. The
committee meets on the third Wednesday of the month at 7 PM at
the Town Hall.
101
EMERGENCY MANAGEMENT REPORT
Northwood's Emergency Management Team is the local branch
of government which must prepare for the unexpected. The
devastating effects of this year's tragic hurricanes in Florida
and Hawaii helped to illustrate the need for all communities to
have both an action plan and relief plan in place before
disaster strikes. Such plans must be periodically tested to
limit confusion and avoid significant disruption of lives in
times of large scale disaster.
This year Northvood Emergency Managmenet has worked to
improve limitations in our town's ability to cope with large
scale disruptions brought to light during Hurricane Bob and
through drills such as this year's New England wide EMAX Drill.
Communication still remains a problem. Upgrading and replace-
ment of radios by Northwood's Fire, Rescue and Police Depart-
ments have helped, but work still needs to be done on the State
and County level to improve large scale emergency radio
communication. Increased use of cellular technology by various
agencies in town has helped minimize some communication
difficulty. Local amateur radio operators would help to fill
other known gaps in the system in an actual emergency. Three
ring binders containing the draft Emergency Action Plan for
Northwood were provided to the heads of all departments and
agencies involved in disaster coordination, response and relief.
A formal review and upgrade of the EAP is planned for this year.
A recent review of New England geology has caused Emergency
Management Agencies in the Northeast to review their level of
earthquake preparedness. Over the next year, Northwood will be
developing an earthquake preparedness program in conjunction
with State agencies. Hazardous material chemical spills are a
second area of concern for Northwood. This year Northwood
Emergency Management will be reviewing and upgrading our HAZMAT
plans and procedures. Planned interagency training for the
coming year will include radiologic monitoring and reacting to
hazardous material spills.
Emergency Management asks that each citizen develop an
emergency plan for their household. A flashlight, a few
blankets, potable water and a bit of canned food set aside in a
safe place coupled with helping your children "learn not to
burn" or how to "duck and cover" could help protect your family
when what "can't happen here" happens.
Respectfully submitted,
Robert E. Young, Director
Emergency Management
102
NORTHWOOD FIRE DEPARTMENT
The Northwood Fire Department and Rescue Squad responded to a
total of 317 calls in 1992.
The Northwood Fire Department roster now includes over 35
dedicated members of the community. Support for the Fire
Department has never been higher and moral is excellent. Being
a member of the Fire Department is something that a person can
be proud of in this community and our membership has steadily
increased because of it.
The Northwood Fire Department was one of only thirteen fire
department in the State of New Hampshire to receive a federal
grant towards the purchase of Class A Foam firefighting
equipment. Class A Foam is a newly developed firefighting foam
that allows firefighters to knock down fires quicker and more
effectively than using plain water. The equipment we have
purchased with this grant will allow us to utilize Class A Foam
at both structure and wildland fires.
This grant is the latest in a series of federal and state grants
totalling over $10, 000 which the department has received in the
last ten years. I am very proud of our record in receiving
these grants to keep down the cost of providing fire protection
for the Town of Northwood.
Our Fire Prevention Program continues with poster contests and
assemblies at the Elementary School. Senior citizens can obtain
free smoke detectors with free installation by contacting the
Fire Department days at 942-5498. We will also replace senior
citizens smoke detector batteries at no cost.
A warm and special thank you goes to the families of those who
volunteer their time and efforts to bring the best of fire
protection and medical service to their community. To the many
people we help and meet while doing our job, your kind words and
support are greatly appreciated.
I hope that everyone will please take the time now to test your
smoke detectors and replace the batteries, especially if you do
not remember when you last changed them. We would like to
remind all townspeople that we provide free woodstove
inspections and that all persons burning wood should take care
to clean their chimneys often.
Have a fire safe 1993.
LEARN NOT TO BURN,
William R. Calef
Chief of Department
103
BREAKDOWN OF RUNS
Structure Fires 16 False Alarms 20
Vehicle Fires 4 Medical Aid 110
Brush/Outside Fires 31 Inspections 30
Hazaardous Conditions 7 Service Calls 6
Motor Vehicle Accident 4® Miscellaneous 12
Mutual Aid Given 41
104
TO THE RESIDENTS OF NGRTHWOOD
At the 1992 Town Meeting, the Town voted to establish a
committee of seven citizens to investigate the structure of the
Town's municipal government and to make recommendations to the
Board of Selectmen. The Board has received and reviewed the
results of the Government Structure Committee, met with the
members to discuss the Committee's recommendt ions and received
helpful supplementary memoranda.
We deeply appreciate the depth of analysis, the
thoroughness with which the options were treated, and the
obvious concern for the Town's long-term welfare evidenced
within the report. We most especially appreciate the additional
task the Committee undertook, i.e., the explicit rewriting of
portions of the Town's Personnel Manual to incorporate their
policy recommendations plus updates/improvements on the various
position descriptions.
We endorse the Committee's recommendations and encourage
the Board of Selectmen serving after the March 1993 election to
continue the appropriate actions which must take place in 1993
and succeeding years to fully implement the Committee's
recommendations in a timely and lasting manner.
We believe we express the wishes of all residents and
taxpayers when we say "thank you" to the members of the
Government Structure Committee: Ellis Ring, Virginia "Ginger"
Dole, George Rogers, Bob Tomasello, Phyllis Thomson, Gordon
Smart, and Dick Shaw.
John H. Jacobsmeyer, Jr.
Eleanor T. Pinkham
Richard A. Lewis
Selectmen
of
Northwood
105
REPORT OF THE GOVERNMENT STRUCTURE COMMITTEE
"To see if the Town will vote to establish a committee of seven
citizens, to be selected by the Moderator, to investigate the
structure of the Town's municipal government and to make
recommendations to the Board of Selectmen no later than October
1, 1992"
Northwood Annual Town Report
Warrant Article 21
March 14, 1992
On May 8, 1992, the Moderator, through the Selectmen, called a
meeting of this committee. At that time, we were given some
ideas and information to pursue for our study. For our
information and review, we were also provided with a report from
the 1978 committee charged with reviewing town government at
that time. It is noted that the position of Executive Secretary
was created as a result of the 197S committee's report.
The Government Structure Committee was given the following
charge:
"With the indication over the last few years that Selectmen are
not running for re-election after one term; with the increase of
responsibilities for the Board; the limited availability of
members; and in most cases the lack of experience of the Board
members, there appears to be a need to look into the structure
of our Town government to determine how it should be structured
in the future. There are also changes to be considered in the
structure of all Town departments, the use of the Selectmen as
liaison to departments, communications between departments and
"Town Hall".
There are alternatives to a three member Board of Selectmen:
1. A five member board;
2. A town administrator
3. A town manager with Board of Selectmen or Council (the
latter usually comes with a larger population).
Another point to consider in the structure is the reassigning of
some responsibilities to office staff, in order to help
alleviate the load placed on the Selectmen. They should
interview town officials and employees and research how other
communities are structured. "
Based on the above mentioned charge, our committee did
investigate the alternatives. We also looked into the
responsibilities of the office staff as well as the
responsibilities of the Selectmen. We did a review of the
government structure as outlined in the Civic Profile Report.
This was a big help in our deliberations. To help us better
understand the operation of the town government in Northwood, we
sent a questionnaire to all department heads requesting
information about their Selectmen liaison. We also talked with
106
members of the office staff to find out more about their various
duties and areas of responsibility. We talked with Marion Knox
and received the new Town Officials Handbook published by the
New Hampshire Municipal Association. This gave us a better
understanding with which to continue our research. Because the
Committee felt it needed more direction and information about
how to get what we were looking for, we had a meeting with the
Board of Selectmen and received additional information from
them.
We sent a questionnaire to ten towns having a similar
population: Barnstead, Candia, Deerfield, Epsom, Lee,
Moultonboro, New Boston, Pittsfield, Boscawen and Strafford.
Three of the towns, Barnstead, Oeerfield, and Lee, did not
respond to our survey. We also sent questionnaires to four
towns which employ a Town Manager, none of which responded to
our request for information. Returns were tabulated by Bob
Tomasello and reported on the spreadsheet included in this
report. It points out that Northwood is in-step with the other
towns.
We did find that the other towns handled their business
differently. We realize that the RSAs spell out the duties of
the Board but there can be a great deal of leeway in the manner
in which the town business is handled.
Our visit to New Boston was a rewarding experience. Its Capital
Improvement Plan is a tool to help stabilize large purchases,
helping to level the tax rate. New Boston also has an inventory
of all businesses in town, including size, employment and other
information which is used to 'grandfather* existing use from any
new zoning ordinances.
This report is rather short and to the point. We request that
this report be made available through the news media and that a
public hearing be held to receive input from the citizens. We
have not included all the background material in the interest of
economy. However, we have given an 'office copy' of this report
with complete information to the Selectmen.
The 'office copy' of this report contains the following
additional material:
Minutes of the committee meetings
Town surveys
Department questionnaires
N. H. Municipal Association job descriptions for:
Administrative Assistant
Town Administrator
Town Manager
New Boston Capital Improvement Plan
Northwood Civic Profile
List of towns with an Administrative Assistant or
Town Manager
107
Census figures
List of towns with five member Boards of Selectmen
Preliminary plans for a Town Hall addition
ACKNOWLEDGEMENT
The Government Structure Committee, comprised of Ginger Dole,
Ellis Ring, George Rogers, Richard Shaw, Gordon Smart, Phyllis
Thomson, and Robert Tomasello is grateful for the help and
co-operation of the Town Employees, Department Heads, and
Selectmen of the Town of Northwood, all of the towns who
participated and assisted us in this project and the New
Hampshire Municipal Association.
As Chairman, I am grateful to all the members of my committee
for their promptness, hard work, attention to detail and serious
consideration that allowed us to arrive at the conclusions
outlined in this report. My task as chair was made easier by
their hard work for which I THANK THEM ALL.
Respectfully submitted.
Ellis Ring, Chairman
Government Structure Committee
October 1992
Members of the Government Structure Committee
Ginger Dole George Rogers
Richard Shaw Gordon Smart
Phyllis Thomson Robert Tomasello
RECOMMENDATIONS OF THE GOVERNMENT STRUCTURE COMMITTEE
I. Retain present form of government - three selectmen
Rationale: We have heard no persuasive arguments for adding
two more people. In fact, there are arguments against adding
additional people. For instance, at times, it is difficult
getting two of the three Selectmen together in order to have a
quorum. Trying to have three of five together could be even
more difficult. There is no evidence that the workload would be
lightened with two additional members, due to the number of
committees and other appointed positions we have now.
II. Delegate authority to the Administrative Assistant to assume
the following additional tasks:
a) Review and respond to correspondence with the advice and
consent of the Selectmen where necessary :
b) Approve all purchase requests from department heads that do
not exceed current year budget allocations.
Rationale: The Town of Northwood is a corporate body with an
operating budget in excess of one million dollars. The
108
Selectmen should function as a board of directors, concerning
themsleves with overall management and policy, without being
bogged down by day-to-day operation of the Town. The amount of
time currently spent on routine business distracts from their
principal responsibilities and their availability to the public
and public concerns. These changes should relieve them of a
significant time consuming workload, while allowing them to
still effectively meet their responsibilities for good
management and sound policy development.
III. Change the position of Adminsitrative Assistant to Town
Administrator, and to assume the following additional
responsibilities:
a) Accept and evaluate all applications for positions of full
or part-time employment and nominate qualified candidates to the
Selectmen for approval;
b) Supervise and evaluate all non-elected, paid town employees,
and, on at least an annual basis, provide the Selectmen with a
written evaluation of performance to include recommendations for
promotion, merit pay, remediation, or dismissal as appropriate.
Rationale: Personnel policies pertaining to town employees
would be more effective if one supervisor could be held
responsible by the Selectmen. The addition of these tasks
brings the job description in line with the job description for
a Town Administrator as provided by the Municipal Association.
IV. Request that the Police Commission re-evaluate the funtions
of the Police Department to determine if the present number of
personnel and consequent operating budget are consistent with
the needs of the Town.
Rationale: The Police Department was dramatically expanded
approximately five years ago under the direction of a chief who
clearly demonstrated goals and ambitions which were inconsistent
with the desires of the Town. It is time to critically review
our situation in view of a tax burden which has become onerous
to many of our residents. (This should not in any way imply a
cirticism of the Department or its operations)
V. Direct that the Fire Chief and Rescue Captain re-evaluate
their Department, and in particular, the two full time
EMT/Firef ighter positions to determine if the services provided
and consequent operating budgets are consistent with the needs
of the Town.
Rationale: We should take a critical look at programs
implemented in the past to insure that they have met their
intended goals and are not carried on by inertia and perpetuated
simply because they are there. (This should not in any way
imply a criticism of the Department or its operations)
VI. Request that the Planning Board and Board of Adjustment
109
re-evaluate the adoption of the BOCA code for building and
construction to determine if a less restrictive set of
guidelines would be more suitable for the Town and its
residents.
Rationale: The adoption of the BOCA code was a well-intentioned
action to assure quality construction and to protect the
consumer. However, the strictness of the code has created
innumberable problems for residents, resulting in bitter
complaints against the Town. The Planning Board and Board of
Adjustment should have a uniform set of guidelines. An apparent
communication gap between all parties involved should also be
addressed. As an example, there is apparently no form of
follow-up from the issuing board if stipulations are attached to
a permit.
VII. With participation of all Departments, direct the
preparation of a Twenty Year Capital Improvement Plan. The Plan
should be updated annually, and used as a basis for including
capital expenditures in the Town's annual budget.
Rationale: As the Town continues to grow, so will the various
departments need to grow. Currently there is no room at the
Town Hall for further expansion, the school may need an
addition, and Police and Fire Department vehicles require
periodic replacement. In order to average out the capital
expenditures from year to year, and attempt to stabilize, to an
extent, the effect on the tax rate, a committtee should be
designated to prioritize future spacing and equipment needs, and
develop and propose a viable capital improvement plan.
VIII. Prepare and adopt a comprehensive Personnel Management
Policy for the Town.
Rationale: In reviewing the existing Personnel Handbook, no
provision is found for a consistent, formal evaluation process.
In some cases there is no clear line of authority, and because
of the failure to publicize available positions, there is a
possibility that the best qualified person is not hired. There
is a need for a clear and concise Personnel Management policy
that will detail, step-by-step, the process used for filling a
vacant position, the evaluation, promotion, and discharge of
existing employees, as well as a "chain of command" for each
employee.
IX. Improve communication within town government through the
timely interchange of minutes between boards, committees, and
departments; and periodic staff meetings.
Rationale: While there is now some interchange of minutes of
meetings, this does not occur regularly and on a timely basis.
There is currently no way by which various groups can be briefed
on what is going on in town government and discuss problems
which are currently being encountered and which may affect the
110
future operations of various groups. The Selectmen should
assume an active and positive role in coordinating the
activities of all town departments, committees, and boards.
X. Additional steps should be taken to improve public
knowledge of town regulations, procedures, and actions, by
utilizing the media (i.e., newspapers, ratio and local cable
access channel) and public forums.
Rationale: At the present time there is no convenient way by
which new and current residents can find out whom to contact and
how to go about getting various jobs accomplished -- a town
handbook would be a valuable aid. Currently, taxpayers cannot
easily learn what actions are underway and what applications are
pending. Publication of these should be resumed and expanded in
local newspapers. Public input into town government is now very
limited - an annual public 'town meeting' for all taxpayers
could furnish a vehicle to discuss how to make town government
more efficient.
RECOMMENDATIONS FOR THE PERSONNEL MANAGEMENT POLICY
The committee reviewed the Personnel Handbook and agreed that
the effort to consolidate policy and job descriptions is
commendable. However, there are two areas concerning personnel
policy which we believe deserve further consideration.
Specifically, these areas are the hiring and evaluation of
employees.
Recommendation: Change page 1 of the Purpose section to include
the following objectives:
1. To conduct adequate searches for candidates for salaried
positions and to hire the best qualified people;
2. To hire without regard to race, sex, age, and
non-disqualifying handicaps, or town of residence and to avoid
conflict of interests in so doing;
3. To manage personnel efficiently and equitably and to reward
according to performance;
4. To establish clear lines of authority, delegation of tasks,
and operating procedures.
Rationale: These recommendations would broaden the purpose of
the Personnel Handbook and improve the personnel management
policy.
DESIGNATED OFFICE COORDINATOR
Recommendation: Establish a Designated Office Coordinator
The highest of the following offices existing in the Town of
Northwood at the particular time: Office of the Town Manager,
111
Town Administrator, or Administrative Assistant, shall hereafter
be called the Designated Office Coordinator for purposes of this
Personnel Management Policy.
The Designated Office Coordinator (D.O.C. ) shall be responsible
for :
a) Grouping employment applications received into qualified and
non-qualified categories, and for the routine checking of
references ;
b) Scheduling evaluation meetings, the distribution of
performance evaluation forms to the appropriate individuals, and
for their collection for use in evaluation meetings. The D. 0. C.
shall also keep records of these meetings;
c) The receiving and recording of all complaints reported to
any person in the Town Hall concerning the performance of any
employee or office or committee. These shall be logged and
filed, and referred to the appropriate supervisor.
Rationale: Currently no person in the town offices is
responsible for coordinating various personnel related
functions. A coordinator would help formalize the current and
recommended procedures.
HIRING PROCEDURE
Recommendation: Change the first two paragraphs of Page 5 under
Methods of Filling Vacancies, to read:
"All vacancies which occur for permanent, non-elected town
employees, full or part-time, shall be advertised by posting in
at least two public places in the town and by placing notices in
at least two newspapers serving the town. All applicants shall
be required to submit both professional and character
references, as well as any credentials required for the
position. Two weeks shall be allowed for the receipt of
applications after which time the Designated Office Coordinator
will check and verify the applications and related documents.
Personality assessment testing may be used where appropriate,
for example, the OMNIA Profile. The Selectmen and Designated
Office Coordinator may, where necessary, seek the advice and
expertise of other individuals in the process of interviewing
candidates for town positions. At least three fully qualified
applicants, if available, will be interviewed by the Town
Administrator. The Town Administrator will make a
recommendation for the best qualified candidate and submit all
documentation for the three candidates to the Selectmen who will
make the final decision on selection. This process shall apply
to vacant positions from part-time to full-time. It shall not
apply to seasonal, intermittent, day labor, or welfare-work
positions. These latter positions shall not be used to
circumvent regular employment procedures. n
We also recommend that the Police Commission adopt a similar
policy with the Police Chief assuming the responsibilities
112
ascribed to the Town Administrator.
Rationale: The committee agreed that the present practice of
'hiring from within' does not enable the town to hire the best
qualified people. Present employees should be encouraged to
compete with any candidates for an open position, but they
should not be given the exclusive opportunity to apply.
Recommendation: Change the last paragraph on Page S under
Probationary Period to read:
"If, at any point during a probationary period, an employee's
job performance is considered unsatisfactory, the immediate
supervisor will prepare a written evaluation, clearly stating
the employee's shortcomings, and indicating necessary remedial
action. The evaluation will be reviewed with the employee, and
the employee will be required to acknowledge that review by
signing the evaluation. The completed evaluation will be
forwarded to the Selectmen, through the Town Administrator, for
review and then filed in the employee's personnel file.
At the completion of the probationary period, the immediate
supervisor will prepare a written evaluation of the employee's
performance with a recommendation for the retention or dismissal
of the probationary employee. This evaluation will be forwarded
to the Selectmen, through the Town Administrator, for final
action on retention or dismissal. "
Rationale: The present policy does not identify where the
authority to dismiss town employee rests. We believe that
probationary employees are entitled to a written evaluation and
an opportunity for remediation when job performance is less than
satisfactory.
Recommendation: The Personnel Handbook should include a formal
process for the evaluation of job performance. Written
evaluations should be required at least annually to coincide
with recommendations for promotion and merit pay. The Personnel
Handbook should clearly identify the merit pay program, and what
criteria are used to qualify an employee for merit pay.
Supervisors should be encouraged to consult with other
committees, employees or agencies for whom the employee may be
providing a service, for information used in evaluation process.
Employees should have an opportuity to review and respond to
their evaluation. The Selectmen should review all evaluations
and act upon them where necessary or appropriate. This process
would insure that employees are guaranteed due process in any
disciplinary action, termination or dismissal.
Similar procedures should also be adopted by the Police
Commission.
Rationale: The Personnel Handbook required the evaluation of
employees but this process appears to be up to each individual
supervisor. The termination of employees can be a difficult and
113
often litigious process (as the town well knows) unless
appropriate procedures are followed and well documented. On
page 15, we found a reference to "the correct procedure for
termination" but were unable to determine what that procedure
is.
EVALUATING HIRED OR APPOINTED SALARIED POSITIONS
Recommendation: Relate merit pay increases to amended personnel
evaluation procedures.
The following is a sample merit pay proposal:
"In addition to general cost-of-living increases recommended by
the Board of Selectmen and the Town, a merit pay increase plan
shall be established for additional annual increases as follows:
1. Employees below or barely meeting minimum performance, no
increase;
2. Employees whose performance is average or satisfactory, 1
percent ;
3. Employees whose performance is good, 2 percent;
4. Employees whose performance is outstanding (substantially
exceeds job requirements), 3 percent."
Rationale: Merit pay procedures in the Personnel Handbook are
unclear, as are the means for determining them. There are
various means for accomplishing this, but they need to be made
more specific.
EVALUATING ELECTED OR APPOINTED NON-SALARIED POSITIONS
Recommendation: Establish a means of obtaining suggestions from
elected and non-salaried appointed positions for improving town
government.
Each elected official and each member of an appointed Board or
Committee shall personally prepare each year, by Novermber 15,
an evaluation of the operations of that Office or Board or
Committee. Such statement shall consider how well objectives
are being met, what barriers exist to further improvement, the
degree of coordination between various groups and offices, and
what things need to be done to improve service to the public,
and to improve the efficiency of Town Government.
Each elected official or group shall summarize their evaluation
input in writing. This material will be compiled by the
Designated Office Coordinator and given to the Board of
Selectmen for any necessary action.
Rationale: There is no formal process by which the input of
many people functioning in town government can be systematically
obtained and summarized. This added procedure would remedy this
deficiency.
114
REPORT FROM THE NORTHWOOD HEALTH OFFICER
The year 1992 proved to be busy, due to failure of many
septic systems. A total of seven new systems were installed,
and fifteen underwent repairs. It is important that homeowners
pump their system regularly.
Several cases of lead paint poisoning occurred. I urge all
parents with children under the age of seven to be extremely
cautious of what goes into their child's mouth, especially in
older homes.
Last, but not least, a major problem statewide is the new
Mid-Atlantic strain of rabies. This strain originated in the
South in the early 1950 's, and has slowly moved North, and
entered New Hampshire in 1991 via raccoons. We have already had
numberous encounters in Town.
The rabies can now be found in almost all wild and domestic
animals, and sometimes people. I urge everyone to exercise
extreme caution and to report any animal that behaves out of
character to the Police Department.
A final note, many thanks to Marion, Anne, Marcia, Judy and
Deb for their continuous support and assistance.
Respectfully submitted,
P. Donald Arsenault
115
LAMPREY REGIONAL SOLID WASTE COOPERATIVE
The Lamprey Regional in 1992 had a very good year in that
we were able to install energy saving equipment into our
facility making the energy recovery facility more efficient and
increasing the Cooperative revenue while saving the University
of New Hampshire a significant amount of money. This is the
third year we have been able to maintain our tipping fees at the
1969 levels. We are also building a reserve for future costs
that may impact the Cooperative.
Also in 1992, we had an engineering study done relating to
the possibility of the Lamprey Regional Solid Waste Cooperative
building and running a Materials Recovery Facility. The study
indicates that the MRF concept is technically feasible and
economically viable. This has kept the whole Board of Directors
very busy in 1992 and in 1993 many more decisions will have to
be made about our future directions.
Respectfully submitted.
Joseph Moriarty
Chairman
116
LIBRARY REPORT
1992 was another busy year for the library. Three hundred
and forty-three new patrons registered bringing us to a total of
1,856 current library users. Circulation statistics once again
increased with 19, 963 books and materials borrowed from the
library, 3,752 more than 1991.
The Theodora Kalem Grano Wing attracted many of the new
patrons and the staff continued to enjoy the extra space. Books
are no longer crowded on the shelves and there is more room for
special displays and programs.
Library programming was an important focus throughout the
year. In addition to the evening Book Discussion Group, an
afternoon Book Discussion Group was offered as well. A total of
eleven discussions were held over the course of the year revol-
ving around the following themes: "Not For Children Only", "Des-
truction or Redemption: Images of Romantic Love", and "My Family
- Myself". Rebecca Rule offered a reading from her book Wood
Heat . National Library Week was again celebrated with "Night of
a Thousand Stars" featuring guest readers from the community.
Ben Fowler from UNH presented "Downeast Stories and Humor". Two
estate planning seminars were also held at the library.
The library was able to offer patrons the oportunity to use
the Christa McAuliffe Planetarium family pass, thanks to a
private donation by a community member. The pass is circulating
well and enables entire families to see a variety of planetarium
programs at no charge.
We visited the Northwood Elementary School kindergarten
classes to talk about the library and present library cards to
the children. Mrs. Desmarais' class visited the library on a
field trip to learn about library activities.
Children's programming was received extremely well in
1992. Storytime continued every Thursday morning during the
school year at 10:00 with an average of twenty-one children
attending per week. During the summer months the Teddy Bear
storytime was offered. Carol Gosselin performed as "Mother
Goose" to an appreciative crowd of children in April. The
summer reading program was based on the theme "Discover Read
'92" and actress Debbie 0' Carroll started the summer off with
"Tall Tales From a Small World. " Workshops included "Discover
Seafarers, " "Discover Mexico, " "Discover Pirates, " and "Discover
Hawaii. " Our annual Christmas party featured Mr. David Behm
singing carols with both children and adults.
The Friends of the Library worked hard all year promoting
and working on the revision of Joann Bailey's, A Guide to the
History and Old Dwelling Places of Northwood. New Hampshire . We
would like to thank the Friends for their support of the
library.
117
Interlibrary loan was once again a very big part of daily
operations. Patrons have access to books in libraries all over
the state and we are able to reciprocate by offering our books
to other libraries. The State Library provides the van delivery
service and toll-free access to the database.
The library continues to borrow videos from the State Library
every month as well.
Librarian Donna Bunker and assistants, Debbie Mann and Judy
Glover continue in their positions. Library hours are as
follows: Mondays and Tuesdays, 10-5; Wednesdays and Thursdays,
10-2 and 6-8j and Saturdays 10-2.
Respectfully submitted,
Kate Leblanc, Chairman
Elizabeth Stimmell
David Saulnier
118
REPORT OF THE PLANNING BOARD
Reflecting the economic times, 1992 was a quiet year for the
Planning Board. As in 1991, Site Plan Review kept the Board at
its busiest. The True Value Hardware Store was enlarged, making
room for Kent's Country Store in the old Lester's Market section
of the building. Also, the long vacated building at the West
end of Green Street and Route 4 became the new location for
American Traditional, a local stencil business. Numerous
in-home businesses opened, including an academic aid program,
two wholesale gun businesses and tractor and equipment sales.
An increasingly time consuming function of the Planning Board is
the review of applications for State and automobile licenses
affecting land use. Several applications for wholesale
automobile licenses and automobile inspection stations were
reviewed, with recommendations being made to the Board of
Selectmen.
Two new lots were created and a nine lot subdivision in the
Allen Farm Development on Route 202A is pending. Four minor
boundary line adjustments/consolidations also were recorded.
The 1992 Town Meeting resulted in the defeat of a relaxed
Article III, and a separate, streamlined Ordinance for Home
Occupation. The Board is working to make the current Ordinances
better understood, so that future proposals may be more easily
appreciated.
A survey was distributed to voters on Primary Day in September.
The responses are being used in an ongoing effort to update the
Town Master Plan, which we hope to complete in the coming year.
Every effort is made to provide the community with a working
relationship that is expeditious, yet sensitive to all
concerned. We welcome input at all times.
Respectfully submitted,
Robert A. Johnson
Chairman
119
REPORT OP THE NORTHWOOD POLICE DEPARTMENT
The Northwood Police Department has had a very busy year.
There were 1, 289 reportable Incidents taken by the officers. The
officers have made over 200 arrests ranging from DWI to
Attempted Murder.
Due to the increase in activity, the Judge has added
another day to the court roster to help with the work load.
There were days when the officers were in court from 7:00 AM to
8:00 PM. With an additional day designated for Northwood, this
means more time in court and less time in town.
There were 485 traffic summons written by the officers (not
included are warnings and defective equipment tags).
In the calendar year there were 91 motor vehicle accidents
reported to the State. Pour of the accidents resulted in five
fatalities. Two of which were alcohol related. As a result of
these fatalities, Northwood' s Police Department secured four
separate State funded grants totaling $3, 840. 00. These grants
were used to combat the growing number of motor vehicle
violations such as DWI and speed. As a result of extra
enforcement patrols, this department has seen a 35% drop in
motor vehicle accidents during these patrol periods.
Listed below are statistics on reported incidents for 1992.
M/V Accidents 91
Sexual Assaults 11
Assists/Other PD's 44
Burglaries 56
Criminal Trespass 14
Domestics 40
Homicide Attempt 1
Rescue Assist 23
Suicide Attempts 9
Vehicles Stol/Rec. 11
Alarms 57
Simple Assaults 22
Brawls 2
Criminal Mischief 62
n Threatening 13
Drug Arrests 16
Motorist Assists 57
Runaways/Missing 9
Thefts 54
Misc. Calls 493
Violations 90
Arrests
Misdemeanors 101 Pelonies 13
Respectfully submitted.
Michael D'Alessandro
Chief
120
REPORT OF THE RECREATION COMMISSION
This year has been a very busy and productive one for the
Northwood Recreation Commission, which consists of five elected
members who have contributed untold hours to a variety of
programs. In March, new members were elected and set about
preparing a aeries of programs for the citizens.
In April, a Monopoly Night and Dance were held at the Elementary
School, followed in May by a bicycle safety day, supported by
the Police Department and PTA. June saw a canoe race on Bow
Lake, with classes for all abilities and interests. Our
traditional two week swimming lessons were held again this year
at Northwood Beach with approximately 85 kids participating.
This program compliments the Recreation Committee's program to
maintain four town beaches for use by residents.
During July and August, the four week Summer Recreational
Program at the Northwood Elementary School was held, followed by
a Youth Soccer Program this past fall. This year was finished
by our Annual Christmas Party, which included a sing-a-long, a
Magic show and the usual visit from Santa Claus.
For 1 the remainder of the winter, the Commission is sponsoring
skating on the pond on Bow Lake Road. This is part of the
Commission's efforts to provide year-round family activities for
all ages and interests. We are also planning another Monopoly
night to be held in March.
The Community Center in the Narrows has been the Commission's
responsibility. Recent safety concerns have lead, regret-
tably, to the closure of this facility until a structural
engineer can evaluate it and make recommendations. Closure of
this building was done strictly for safety reasons.
For 1993, the Commission looks forward to building upon the
successes of 1992 and expanding activities available to all
citizens. Your comments and support are always appreciated,
since it is citizen's participation that makes our activities a
success.
Respectfully submitted,
Betsy Colburn, Chairman
Ann Strout, Vice-Chairman
Patty Blackburn, Secretary
Dee Ashford
Don Arsenault
121
ANNUAL REPORT OF NORTHWOOD RESCUE SQUAD
It was another busy year for the Rescue Squad. In addition
to the steady number of calls, extensive advanced training was
undertaken by members, as well as basic training for a number of
new members.
The full-time crew was as busy as ever, rendering care to
78 patients to area hospitals, while the volunteers gave aid to
100.
Northwood transported 147 patients, while mutual aid from
Epsom resulted in their transporting 21 patients, with
Nottingham transporting 4. In addition, we wish to thank Epsom
Fire & Rescue for many responses with their EMT-Is with I.V.
skills and their EMT-Paramedic. In addition, we utilized the
Paramedic capabilities of both Lifestar and Raceway Ambulance
services. Lifestar met us with their "Paramedic Intercept"
unit. This unit, with at least one paramedic on board, is
dispatched upon request. It is not an ambulance. As we
transport to the hospital, the intercept vehicle responds from
Concord to meet us enroute. When we meet, we stop, and the
paramedic joins us in the ambulance. Advanced level procedures
are then available to the patient as we continue to the
hospital. The program works similarly with Raceway Ambulance.
In this way, we can have access to Paramedic-level prehospital
care even without paramedics on our service.
We gained 6 new members in 1992. Three are now EMTs and
licensed ambulance attendants, one awaits testing and two will
be in an EMT course by the time you read this. At the time of
this writing we have 16 licensed members, and should add 2
shortly. In addition, when you read this, 14 will be certified
for use of the heart defibrillator. Three of our members are
also RNs, and Janet Stocker is an advanced EMT instructor. Her
expertise will benefit the service and the Town greatly.
In our efforts to continuously improve the level and
quality of our service, extensive training was conducted in
1992. Congratulations are in order for Mike Hoisington and
Kevin Madison our full-timers, for achieving the
EMT-Intermediate level. The course for EMT-i is comprehensive
and difficult, and culminates in an advanced National Registry
of Emergency Medical Technicians examination. Completion of the
program and attainment of the credential enables the EMT-I to
start intravenous fluid therapy. In addition, those trained to
this level have access to some forthcoming courses in the
administration of some medications and in endothracheal
intubation, as those modules are available. As this is being
written, EMT Steve Conway, who completed the EMT-I course at
SOLO in Conway, NH, is awaiting his opportunity to take the
certifying examination. Again, congratulations Mike and Kevin,
and good luck Steve. It is expected that some other members
will attend the EMT-I course in 1993.
122
The impact of all this training Is that those who call us
have Immediate access to some advanced care, with more compre-
hensive support only a radio call away. This significantly
improves the chances for a successful outcome in critical
situations.
The total number of patients treated during the year was
178. Of those, 93 were female and 85 male. The highest single
age category of patients was those 11-20 years old, with 30
patients. Almost half of the patients were under 40 years old,
which is a change from prior years.
Our primary receiving hospital continues to be Concord, to
which 113 patients were transported. Wentworth-Douglas Hospital
in Dover received 20 patients, and Frisbie Hospital in
Rochester, 4.
A distribution of calls by day of the week was also
performed. We found that the busiest day was Thursday, with
19.7% of the requests for aid, followed by Friday with 16.3%.
Monday was ranked third at 14%. Wednesday and Saturday tied at
13. 5%. Sundays were usually quiet, garnering the 6th spot, with
Tuesday the most quiet day of all. It is interesting to note
that previously busy weekends, when coverage is wholly
volunteer, have slowed considerably over the years, while
end-of-the week calls have increased.
Sixty-one requests for medical aid involved motor vehicle
accidents, and the trend continues that those who wear seatbelts
are least likely to be injured far less severely. From the
profound destruction of some of the vehicles, it is rewarding to
see the victims who wore seatbelts are least likely to be
injured, or to be injured far less severely. From the profound
destruction of some of the vehicles, it is rewarding to see the
victims who wore seatbelts walk away with minor injuries.
Please wear yours, and insist that all who ride with you do the
same.
On behalf of the members of the service, I would like to
extend our sincere appreciation for your continued support of
our efforts to serve you better. We wish you a healthy ad safe
1993.
Respectfully submitted,
Richard Corning, EMT-D
Captain/Chief Officer
Steve Anderson, EMT-D
Training Lieutenant
Betsy Ann Colburn, EMT-D
Operations Lieutenant
123
REPORT FROM THE ROAD AGENT
Guard rails were installed on Harmony Hill Road and Bow
Lake Road. During the Summer we cut brush using the Youth
Program at no cost to the Town other than the hand tools. The
bigger brush was cut by the Highway Department. Ditching and
sealing was done on several roads. Gravel was applied during
the fall grading to ready the roads for winter. Working with
the Highway Advisory Committee a five year program for sealing
was developed. This needs to be done to try to keep the roads
from breaking up. Pugmix was available for a minimal cost and
was stored at the dump. This year we have two roads to be
pugmixed and sealed.
Ice storms have caused more problems this year than snow
storms. This has been the same for the last couple of winters
as well. The Town received a sander for the Town truck on a
lease-purchase agreement and is looking into the cost
effectiveness of doing spot sanding rather than calling in the
outside contractors.
In 1993, we have a busy schedule planned. Culverts need to
be installed and repaired on Sherbourne Hill Road and Ridge
Road. There are guard rails to be placed on several roads.
More ditching needs to be done as well as shimming and sealing.
Hoepfully by working an agressive program of repair we can bring
the roads into good condition.
Respectfully submitted,
James D. Wilson, Road Agent
124
REPORT OF THE ROCKINGHAM COUNTY COMMUNITY ACTION PROGRAM, INC.
Rockingham County Community Action Program, Inc. ( RCCAP > is
a private, non-profit corporation. Our mission is to serve the
multitude of needs of Rockingham County's low-income residents
by assisting them in coping with the hardships of poverty,
giving them the tools to lift themselves out of poverty and
seeking to eradicate the root causes of poverty. RCCAP has been
addressing these needs for more than twenty-five years.
The Greater Raymond Community Action Center is an outreach
office of RCCAP which serves residents of Northwood and 14 other
communities, and as such acts as Northwood' s central resource
for information regarding all available human services. RCCAP
also offers intake, clinic and distribution sites in over half
of the county's thirty-seven communities for the application and
provision of various Community Action services.
Community Action provides a wide range of services which
are unduplicated elsewhere in the county. Most of these
services meet immediate, critical needs and all have a direct
and positive impact on people's lives. The following services
were provided by Community Action to eligible residents of
Northwood from July 1, 1991 through June 30, 1992.
94 households received Fuel Assistance, a program that provided
a financial grant of up to $550 to assist with energy-related
expenses.
3 households at risk of homelessness received a security deposit
loan through the Security Deposit Loan Fund.
5 homes were weatherized through the Weatherization Program, a
program that provides high quality energy conservation materials
and skilled labor to weatherize homes in order to reduce heating
costs and conserve energy.
32 children and day care providers participated in the Family
Day Care Program, a program that provides training and technical
assistance to day care providers and sponsors the Child and
Adult Care Food Program.
1 child care referral was arranged through the Child Care
Resource and Referral Program, a program that compiles current
data on all available child care options, provides child care
referrals to employees of participating companies as well as to
the general public, and expands the supply of quality child care
by recruiting, training and assisting new providers.
54 women, infants and children received help through the WIC
Program, a program that offers supplemental nutritious foods,
nutrition education, breastfeeding support and health care
referrals to pregnant women, nursing mothers, infants and
children up to the age of five.
125
123 food packages were provided through the Surplus Food
Program, a program that distributes USDA surplus food to
eligible households through mass distributions held four times a
year.
8 households received Crisis Assistance, a program that provided
a one-time financial grant for the payment of rent, mortgage,
electricity or fuel for those in emergency situations.
In addition to these major programs, much of our staff time
is devoted to working with people who come to us seeking help.
During the past year, we logged 217 calls or visits from
Northwood residents, many of which were crisis calls involving
fuel or utility problems, the lack of food or clothing or
general financial needs. By working closely together with local
and state welfare administrators, fuel and utility companies,
other human service agencies and interested clergy and civic
groups, we are able to link those in need with the services
available to them.
The services provided by our staff, together with the
programs provided by our agency, have a direct and significant
effect on Northwood 's welfare budget. If our services were
decreased, the Town would experience a resulting increase in
requests for local welfare assistance.
Since the services we provide greatly relieve the towns we
serve of the full financial burden of providing for the needs of
their low-income residents, we ask every community we serve to
make a financial contribution to our agency based upon the level
of service we have provided to its residents. The amount we
request equals 4. 5V. of the total dollar value of services we
provided during the previous fiscal year, which means that we
request $4. 50 for every $100. 00 we provided in direct services.
From July 1, 1991 through June 30, 1992, Community Action
provided $116, 142 in services to Northwood residents. We are
therefore requesting the Town of Northwood to contribute 4. 5% of
this amount, or $5, 226. The Town of Northwood has contributed
to our agency for many years, and we extend our appreciation to
you for your continued support.
Respectfully submitted,
Amy Mueller-Campbell, Director
Greater Raymond Community Action Center
126
RURAL DISTRICT VISITING NURSE ASSOCIATION, INC.
Annual Report
Rural District VNA appreciates your ongoing support and is
pleased to continue to serve you as Northwood's Certified Home
Health Agency. We provide your town with such services as:
skilled nursing, rehabilitation services, home health aides,
homemakers, adult health screenings and maternal child health
program.
Our staff has grown and the level of Hi-tech services
provided in the home has increased. We have formed new affili-
ations for the Certified Hospice Care, and will soon have a new
office with clinic facilities in Farmington. All our changes
are to better serve you or your neighbors in health maintenance
and/or restoration.
Summary of Northwood visits
Skilled Nursing
Home Health Aide
Homemaker
Physical Therapy
Occupational Therapy
Therapy
Maternal/Child Home Visits
Adult/Elderly Clinics
Maternal/Child Clinics
Year 1992
666
103
20
52
592
15
9
92
Speech
Total Visits in Northwood
1553
If anyone has any questions or concerns regarding our
organization or services, please give us a call at 755-2202, we
would be happy to talk with you.
Rural District Visiting Nurse Association has increased
visits and services while we are again reducing our request for
municipal support by $6, 228. 50 to $4, 705. 50 in 1993. Because of
the reduction in our request, we are asking for private
donations or memorial gifts. These can be sent to RDVNA, PO Box
667, Farmington, NH 03635.
We would like to express our appreciation to True Chesley
and George Rogers for the generous donation of their time and
talent in serving on our Board of Directors and thank you for
your continued support of our services.
Respectfully submitted,
Linda Hotchkiss, RN, BS
Executive Director
127
STRAFFORD REGIONAL PLANNING COMMISSION
SRPC is a public agency responsible for coordination of
municipal, state, and federal planning activites in Strafford
County and portions of Rockingham County, New Hampshire.
In 1992, SRPC's efforts were focused on several major
projects: the redevelopment of Pease Air Force Base, regional
economic development, and metropolitan transportation planning.
Since early 1992 SRPC has been working with consultants for the
Pease Development Authority (PDA) and with the Rockingham and
Southern Maine Regional Planning Commissions on the development
of a Seacoast Metropolitan Planning Organization (MPO), which is
responsible for conducting air quality assessments and
coordinating transportation planning activities for the Seacoast
area. SRPC also conducts operational planning for the COAST bus
system.
In July 1992, SRPC published an Economic Profile for the
Seacoast area, which is being used by the PDA and local economic
development officials to promote the area. The profile contains
economic and demographic data for the Portsmouth-Dover-Rochester
metropolitan area and detailed profiles of 12 industrial parks
in the Strafford region.
SRPC continued the development of a regional Geographic
Information System <GIS> in 1992. In June 1992, we completed an
update of our regional GIS coverage on existing land use. This
information has subsequently been used in two Pease-related
consultation etudes: the Part 150 Noise Study and the Pease
Surface Transportation Master Plan. In addition to its regional
applications, the data is used to produce existing land use maps
of each of our towns.
In 1993 SRPC will be completing a regional base map on the
GIS which contains most of the data portrayed on standard USGS
topographic maps (7.5 minute quadrangles). We are also producing
wetlands and developability maps for towns based on Soil Con-
servation Service (SCS) soil survey data and mapping various
pollution sources in the region.
Beginning in 1993, SRPC will be expanding its
transportation planning activities for the Seacoast MPO to
include our rural communities as well. The Commission is forming
a Rural Transportation Committee comprised of SRPC
representatives from our 10 rural towns to provide direction on
rural transportation issues.
More information on recent and upcoming work on the
Strafford Regional Planning Commission can be obtained from your
town's representatives to SRPC.
Respectfully submitted,
Paul B. Smith, Exec. Director
128
TOWN ROAD ADVISORY COMMITTEE
The Northwood Town Roads Advisory Committee is composed of 5
appointed regular members and up to three alternates are
permitted. At the beginning of 1992, the committee requested
the road agent, either appointed or elected, be a regular member
of the committee. This was requested due to the close working
relationship required between the two bodies to effectively plan
and budget road maintenance and construction. The 1992
Committee is composed of the following members:
REGULAR MEMBERS
Mark McKenzie, Chairman
Andy Turner, Secretary
John Lane
Robert Bailey
James Wilson, Road Agent
Richard Lewis, Selectmen's Rep.
Appointment ends 1994
Appointment ends 1993
Appointment ends 1994
Appointment ends 1994
Elected Term ends 1993
ALTERNATE MEMBERS
All positions vacant.
The Committee would appreciate volunteers for alternate
positions who are interested in the planning, budgeting,
upgrading and maintenance of the Town-owned Roads.
The following sections represent the key events and issues that
were important to the Town and the Committee occurring in 1992.
ROAD AGENT: After a turbulent year in 1991 with the resignation
of Jerry LaFreniere as the appointed Road Agent, the interim
appointment of Robert Cafmeyer, and the unknowns involved with
an elected Road Agent, 1992 saw a return to stability with the
election of James Wilson to a one year term as the Road Agent.
The Committee feels that Jim has done an outstanding job with
the Town roads, especially working with a budget that was not
consistent with the planned required maintenance.
WINTER MAINTENANCE: A new three year contract for snow plowing
went into effect. After discussion, it was felt by the
Committee it was impossible to make a true evaluation of the
contractor's performance (due to the lack of snow), but to date
no one had heard of any complaints. Only 60% of the budgeted
monies had been used in 1992.
CALCULATED ROAD MILEAGE: After review of the town road mileage
on record, and the deficiency known between the town road
mileage on the record at the State, it was advised that the
Selectmen meet with the NHDOT to make the mileage consistent.
The Town receives grant money every year based on the town road
mileage. The town has been losing entitled money due if the
deficiency is correct. There are deficiencies in the town's
129
mileage measurements or inventory lines that should be
corrected. The committee highly recommends the Town undertake a
project (either by the road agent or by contract) to accurately
measure all the town roads.
MAJOR ROAD CONSTRUCTION: The question of how the Town should go
about planning the major road maintenance projects was
discussed. There are two ways of going about maintaining the
Town roads: <1) the current method of sand/seal, which requires
repetition every two to five years depending on traffic and (2)
original construction or reconstruction of the entire road
(including adding base material) with a quality hot top finish
which would last 15 years with little to no additional expense
for shimming, sand/seal, or patching. The up front cost is a
lot higher for the reconstrctuion method; however, over the 15
year life of the road, it is significantly cheaper than spending
money every year. The townspeople and the Selectmen need to
decide how the town roads should be maintained long term. The
committee feels it would be prudent and save money in the long
run if reconstruction was done; however, the general feeling is
that the Town is not ready to accept spending large sums of
money in one year, especially during tough times.
FIVE YEAR PLAN: The five year plan was revised for 1993 during
three work sessions/public hearings in September and October.
These hearings were well publicized yet no one from the Town
participated in these hearings. The five year plan was then
prepared by the committee in conjunction with the road agent.
This plan reveals that, for now, the committee has continued to
recommend using a sand/seal maintenance plan with the pugmill
cold mix to upgrade gravel and dirt roads. As stated above, it
was felt that this was not the time to proposed and defend the
reconstruction process.
RECOMMENDED MAJOR ROAD MAINTENANCE
1993
Miles
Resurface: Blakes Hill Road 2.02
Bow Lake Road . 86
Bennett Bridge Road . 23
Lower Deerf ield Road . 94
Lucas Pond Road 1.08
Mountain Road 1.25
Ridge Rd. /Sherburne Hill 2.91
Pugmill & Seal West Street . 56
1994
Resurface: Canterbury Rd. (East & West
of School Street) .42
Lower & Upper Bow St. 1.54
Priest Road . 12
130
Resurface: Tasker Hill Road .23
1995
Resurface: Green Lane & Green St. .61
Harvey Lake Road . 53
High Street . 18
Upper Deerf ield Road . 46
1996
Resurface: Bigelov Road . 15
Gulf Road 1.08
Jeffrey Road . 17
1997
Resurface: Cooper Hill Road .08
Harmony Road . 29
Kelsey Mill Road .60
ROADS WORKED IN 1992
Resurface: Jenness Pond Road 2.62
Old Pittsfield Road .48
Sealed: Old Turnpike Road 1.10
Gravel: West Street .16
Old Barnstead Road . 51
GRAVEL ROADS TO BE COVERED UNDER THE SUMMER MAINTENANCE PROGRAM
Bennett Bridge Road . 17
Bryant Road . 16
Canterbury Road . 90
Harmony Road 1.28
Old Barnstead Road . 51
Range Road . 45
Sunset Drive . 37
Upper Bow Street . 23
Upper Deerf ield Road 1.33
Winding Hill Road .48
NEW DEVELOPMENT ROADS (ASPHALT)
Allen Farm Road . 64
Angela Drive . 17
Denmark Drive . 51
Lower Bow Street . 21
Oakwood Drive . 43
Patience Way . 19
Temperance Hill Drive . 32
131
3456.
41 $
40
3015.
87
15
216(21.
22
45
1766.
81
40
202.
98
0.
00
200.
00
0.
00
799.
32
383.
44
Utilities
Misc.
Total
$121.
36 $
560. 09 $
4177.86
365.
87
10. 00
3406. 74
116.
26
0. 00
2321. 48
106.
43
0. 00
1913.24
0.
00
0. 00
202. 98
0.
00
0. 00
0. 00
74.
30
300. 55*
10. 00**
584. 85
0.
00
256. 76*
256. 76
0.
00
128. 38*
20. 00**
947.70
93.
72
15. 00**
8.98*
501. 14
58.
25
8. 39*
15. 00**
111.58
0.
00
10. 00**
305. 46
WELFARE DEPARTMENT REPORT
Month Applicants Rent Food
Jan. 11
Feb. 20
Mar. 16
Apr. 16
May 4
June 5
July 10
Aug. 8
Sept. 10
Oct. 15
Nov. 13 29.94
Dec. 13 295.46
TOTAL: 141 $12310.45 $140.00 $936.19 $1343.15 $14729.79
♦Medical/ **Gas
In addition to serving 32 individuals and families
monetarily, some once and others several times, clients were
referred to State, Federal and private aid.
Five clients received aid from the private Helping Hand
Fund administered through Raymond Community Action. Helping
Hand submissions had to be identified locally by the Welfare
Director beginning with our local application for aid. The
Welfare Director then had to fill out the Helping Hand forms and
submit them with her recommendation to CAP. Only those with
recession-related problems could be considered and there had to
be "light at the end of the tunnel", i.e., an end to the problem
in the near future. Help to Northwood residents through Helping
Hand included a new furnace, as well as reimbursement for lot
rent, utilities, apartment rent and taxes that are in arrears.
Most Northwood clients received the maximum award-$1000.
Many applicants received aid from AFDC, AFDC-UP, Fuel
Assistance, Crisis Fuel Assistance, Crisis ( FEMA ) , Neighbor
Helping Neighbor, and Project Care. Some clients were referred
to Seacoast Mental Health.
Some clients received wood for heat donated by local
citizens. Two clients were referred to the Lions Club which
provided them eye exams and glasses. Three fire victims and two
needy families received furniture, clothes and baby items
through the generosity of townspeople.
Food vouchers were kept to a minimum because of the Town's
132
well-stocked Food Pantry, ably run by Pat Jacobsmeyer and her
great crew of volunteers.
Thanks to a bill passed by the Legislature effective July
1, 1992, welfare rents due to a landlord behind on his property
taxes went directly to the Tax Collector to be credited to his
account.
A considerable amount of time was spent by the Welfare
Director negotiating payments of back bills with PSNH, NH
Electric Co-op and Eastern Propane to prevent disconnects.
Clients were set up through negotiations with affordable payment
schedules.
Time was spent on Home Visits and taking clients to
Operation Blessing, and helping them apply for food stamps, AFDC
and Fuel Assistance. In some cases, clients were unable to do
this on their own.
Approximately $2, 000 was paid back to the Town by making
arrangements with clients.
To repay aid given, eligible clients were fitted into
Workfare Programs where they performed work for the Town either
at the disposal area, library, school, town hall, fire station
or helping the road agent.
All eligible clients were required to do 15 verifiable
full-time job searches a week.
Exempted by State Law from both of the above programs are
women with children under six and people with a medical problem
verified by a letter from a doctor.
The Welfare Department aided by the Selectmen, the Cemetery
Trustees and the Road Agent had two Summer Youth Programs
approved by the NH Job Training Council. We hired 20 youths and
two crew chiefs which was paid for by federal funds. They
worked from July 13th through the end of August cleaning up the
roads and beautifying cemeteries.
The Electra Cotton Fund provided warm winter clothing for a
needy family.
Many thanks to the Rescue Squad, the area Churches, the Boy
Scouts, the Lions Club, the Chamber of Commerce, Concord
Hospital and many townspeople for providing many needy Northwood
families with Holiday dinners and toys. . . . without all of you
many families would not have had a Thanksgiving or Christmas.
Respectfully submitted,
Pat Stead
Welfare Director
133
PETITION
To see if the Town of Northwood will raise and appropriate
the sum of $1, 00(2) to be used as part of matching funds from the
State of New Hampshire for the purpose of controlling the spread
of exotic milfoil in Northwood Lake. Said funding to be
coordinated by the Northwood Lake Association.
Requested by the following registered voters of the Town of
Northwood :
1. Randy Floyd
2. Robert Kaffel
3. Maurice Bergevin
4. Judy Brackett
5. Helen Brackett
6. Ann Strout
7. Anna Skinner
8. Richard Griffin
9. Bruce DeTrude
10. Carol Deveau
11. Beverly Freeman
12. Conrad Freeman
13. Susan Hoag
14. Ron Anderson
15. Judy Anderson
16. Jeff Anderson
17. Louis Lashon
IS. Kathy Lashon
19. Deborah Collins
20. Michael T. Collins
21. Brian J. Cote
22. Michelle N. Cote
23. Ann Campo
24. Arthur S. Chaput
25. Marion J. Knox
RFD 1, Box 573
91 Lakeshore Drive
Star Route
P.O. Box 44
Route 4
P.O. Box 446
RR 2, Box 82C
RR 2, Box S2C
Ridge Road
Bow Lake Road
9SA Lakeshore Drive
9SA Lakeshore Drive
96 Lakeshore Drive
Box 286, Route 4
Box 266, Route 4
Box 286, Route 4
RD 1, Box 82A
RD 1,
RD 2,
RD 2,
RD 1,
RD 1,
RD 2,
RD 2,
P.O.
Box 82A
Box 82B
Box 82B
Box 85A
Box 85A
Box 83B
Box 83B
Box 167
134
ANNUAL REPORT
of the
SCHOOL DISTRICT
of
NORTHWOOD
NEW HAMPSHIRE
For the Year Ending June 30, 1992
135
OFFICERS OF THE NORTHWOOD SCHOOL DISTRICT
1992 - 1993
SCHOOL BOARD
Mrs. Althea Behm Term Expires 1993
Mr. Kenneth Curley Term Expires 1994
Mrs. Betsy Chadwlck Term Expires 1994
Mr. B. Lee Mason Term Expires 1995
Ms. Ann Strout Term Expires 1995
SUPERINTENDENT OF SCHOOLS
Dr. George S. Reid
ASSISTANT SUPERINTENDENTS
Paul E. Campella, B. S. , M. Ed.
Michael J. Frechette, Ph. D.
PRINCIPAL
Beth Hertzfeld, B. A. , M. A.
TREASURER
Shirley Allen
CLERK
Jean W. Lane
MODERATOR
Robert A. Johnson
AUDITOR
L. Patrick Kelly, CPA
136
RESULTS OF SCHOOL DISTRICT MEETING
March 10, 1992
School Board For Three Years
Vote for Two
*Lee Mason 439
•Ann Strout 431
Gordon E. Smart 347
Joan K. Ebberson 281
Ginger Dole 1
137
NORTHWOOD SCHOOL DISTRICT MEETING
March 5, 1992
The annual School District Meeting was called to order by
Moderator Robert Johnson, at 7:05 p.m., March 5, 1992, at the
Northwood Elementary School. Approximately 170 people were
present including: Supt. of Schools Barry Clough, Principal
Elizabeth Hertzfeld, Assistant Principal Peter Warburton, School
Board Members: Elizabeth Chadwick, Althea Behm, Kenneth Curley,
Jane Martin, Diana Foster and Budget Committee Chairman Allen
(Joe) Holmes.
ARTICLE 1 : To hear the reports of agents, auditors, committees
or officers chosen and pass any vote relating thereto. Diana
Foster moved that we accept this Article as read. Seconded by
Althea (Bunny) Behm. Passed by a verbal vote.
ARTICLE 2 : To see whether the School District will vote to
raise and appropriate the sum of thirty-seven thousand, eight
hundred and five dollars ($37,805.00) which would fund all cost
items relative to teacher salaries, fringe benefits and cost
items for the 1992-1993 school year, resulting from negotiations
between the Northwood Education Association/NEA-New Hampshire
and the Northwood School Board and which represents the
negotiated increase over the 1991-1992 salaries, fringe benefits
and related cost items. Bunny Behm moved that we accept this
Article as written. Seconded by Ken Curley. Barbara Smart
asked for a YES-NO ballot vote. Seconded by Allen Record.
Bunny Behm explained the purp'ose for this Article. This is part
of the negotiated contract. The teachers agreed to a 3. 7%
increase across the board and not take a step increase, and
also, agreed to pay a larger part of their Blue Cross/Blue
Shield plan (a less expensive plan than last year). Blue Cross
and Blue Shield stated that next year there will be a 20%
increase for this health insurance plan. If we pass this
Article, then we will amend the budget down $11,266.00, which
will be deducted from the Operating Budget. A ballot vote was
taken. Yes 120 - No 46 . Article was passed .
ARTICLE 3 : To see what sum of money the School District will
raise and appropriate for the support of schools, for the
salaries of School District Officials and agents, for capital
construction, and for the payment of statutory obligations of
the School District. Allen Holmes moved that we raise and
appropriate the sum of $3,790,760.00 (excluding Articles
2,4,5,6,7). Seconded by Ken Curley. Diana Foster amended this
figure to read $3,779,494.00 (excluding Articles 2,4,5,6,7).
This was seconded by Ken Curley. This is a reduction of
$11,266.00 as a result of passing Article 3. A vote on the
amended figure, which was $3,779,494.00 (not including Articles
2,4,5,6,7) was passed by a verbal vote . The Moderator called
for a vote on the main motion as it was amended. Passed by a
138
verbal vote .
ARTICLE 4 ; To see if the School District will vote to raise
and appropriate the amount of $27, 990. 00 for the purpose of
providing transportation for high school students attending
Coe-Brown Academy. Diana Foster moved that we accept this
Article. Jane Martin seconded. Bunny Behm stated that the
School Board will work with the bus contractor this summer to
pinpoint common areas where students could gather to wait for
the bus. Bob Grant (of the Northwood Transportation Co.) said
it would probably take about a total of 90 minutes to transport
all students either to or from school. Moderator Johnson called
for a vote by a show of hands Yes 134 - No 26 . The Article was
passed .
ARTICLE 5 ; To see if the School District wishes to raise and
appropriate the sum of three thousand five hundred dollars
($3,500.00) for the purchase of equipment for the Food Service
Program; said sum of money to be financed from unanticipated
Federal and State reimbursement monies received during the
current fiscal year (FY 92). Ken Curley moved that we pass this
Article as read. Seconded by Lawrence Tasker, Jr. This money
is an "in and out" item, but will be used to purchase four new
luncheon tables. Passed by a verbal vote .
ARTICLE 6 ; To see if the School District will vote to raise
and appropriate a sum of money not to exceed five thousand
dollars ($5,000.00) from the undesignated Fund Balance as of 30
June 1992. Said sum of money will be deposited in the School
District Capital Reserve Fund for the purpose of financing any
and all capital improvements to school buildings as well as all
or part of the cost of new construction for the School District
in accord with the provisions of RSA Ch. 35. Jane Martin moved
that we accept this Article as read. Seconded by Bunny Behm.
Passed by a verbal vote .
ARTICLE 7 : To see if the School District will vote to raise
and appropriate the amount of five thousand, six hundred and
eighty dollars ($5, 6S0.00) for the purchase of a business
computer, the cost of the first year of a five-year lease for
accompanying fund accounting software and a software support
agreement. Ken Curley moved this Article as read. Seconded by
Jane Martin. After a lengthy discussion and explanation, Robert
Robichaud amended this Article, and made a motion to purchase
this computer "outright", stating that we would save interest
money. This was seconded by Bunny Behm. It would cost
$13, 095. 00, this amount was included in his motion. Ken Curley
stated that this would include the software and the entire
package. Moderator Johnson called for a show of hands for the
amendment. Yes 61 - No 54 . Passed . Then he called for a vote on
the main motion as amended. Passed .
ARTICLE 8 ; To see if the School District will authorize the
School Board to make application for and to receive and expend,
139
in the name of the District, such advances, grants-in-aid, or
other funds for educational purposes as may now or hereafter be
forthcoming from the United States Government and/or State
agencies, private agencies and/or other sources in accord with
the provisions of RSA 198:20-b. Ken Curley moved the Article.
Seconded by Marcia Tasker. Passed by verbal vote.
ARTICLE 9 ; To choose agents and committees in relation to any
subject embraced in this warrant. So moved by Ken Curley.
Seconded by Bunny Behm. Passed by verbal vote.
ARTICLE 10 ; To transact any other business which may legally
come before this meeting. No further business. Ken Curley
moved to adjourn. Seconded by Jane Martin. Passed . Time 9:40
p. m.
Respectfully submitted,
Jean W. Lane, Clerk
140
THE STATE OF NEW HAMPSHIRE
To the Inhabitants of the School District in the Town of
Northvood qualified to vote in District affairs:
You are hereby notified to meet at the Town Hail in said
District on the 9th day of March 1993, at 10:00 o'clock in the
forenoon, to act upon the following subjects:
1. To choose a Member of the School Board for the ensuing
three years.
Given under our hands at said Northwood this 4th day of
February 1993.
Kenneth Curley
Althea Behm
Betsy Chadwick School Board
B. Lee Mason
Ann Strout
A true copy of Warrant -- Attest:
Kenneth Curley
Althea Behm
Betsy Chadwick School Board
B. Lee Mason
Ann Strout
141
THE STATE OF NEW HAMPSHIRE
To the Inhabitants of the School district in the Town of
Northwood qualified to vote in district affairs:
You are hereby notified to meet at the Northwood Elementary
School in said district on the 4th day of March 1993, at 7:00
o'clock in the afternoon, to act upon the following subjects:
1. To hear the reports of agents, auditors, committees, or
officers chosen and pass any vote relating thereto.
2. To see whether the School District will vote to raise and
appropriate the sum of seventeen thousand six hundred seventy
eight dollars ($17,S7S) which would fund all cost items relative
to teacher salaries, fringe benefits and cost items for the
1993-1994 school year, resulting from negotiations between the
Northwood Education Association/NEA-New Hampshire and the
Northwood School Board and which represents the negotiated
increase over the 1992-1993 salaries, fringe benefits and
related cost items. (Recommended by Budget Committee)
3. To see if the School District will authorize the School
Board to conduct a study of the need and availability of
alternative space to house the District's grade K-8 pupils, said
study to be done together with other school boards in this area
or individually and to report back to the School District
Meeting at its next or a special meeting.
4. To see what sum of money the School District will raise and
appropriate for the support of schools, for the salaries of
School District officials and agents, for capital construction,
and for- the payment of statutory obligations of the School
District.
5. To see if the School District wishes to raise and
appropriate the sum of two thousand dollars ($2,000) for the
purchase of equipment for the Food Service Program; said sum of
money to be financed from unanticipated federal and state
reimbursement monies received during the current fiscal year (FY
93). (Supplemental Appropriation - Recommended by Budget
Committee )
6. To see if the School District will vote to raise and
appropriate a sum of money not to exceed five thousand dollars
($5,000) from the undesignated Fund Balance as of 30 June 1993.
Said sum of money will be deposited in the School District
Capital Reserve Fund for the purpose of financing any and all
capital improvements to school buildings as well as all or part
of the cost of new construction for the School District in
accord with the provisions of RSA Ch 35. (Recommended by Budget
Committee )
142
7. To see if the School District will vote to raise and
appropriate the amount of six thousand three hundred dollars
( $6, 30(2). 00 > to control the erosion in the area between the
building and the play ground and provide for the safety of the
children by installing a handrail in the same area.
(Recommended by Budget Committee)
8. To see if the School District will authorize the School
Board to make application for and to receive and expend, in the
name of the District, such advances, grants-in-aid, or other
funds for educational purposes and may now or hereafter be
forthcoming from the United States Government and/or State
agencies; private agencies and/or other sources in accord with
the provisions of RSA 198:20-b.
9. To choose agents and committees in relation to any subject
embraced in this warrant.
10. To transact any other business which may legally come
before this meeting.
Given under our hands at said Northwood this 8th day of
February 1993.
Kenneth Curley, Chairman
Althea Behm
Betsy Chadwick School Board
B. Lee Mason
Ann Strout
A true copy of Warrant -- Attest
Kenneth Curley, Chairman
Althea Behm
Betsy Chadwick School Board
B. Lee Mason
Ann Strout
143
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155
NORTHWOOD SCHOOL DISTRICT
FINANCIAL REPORT
7/1/91 - 6/30/92
EXPENDITURES
INSTRUCTION:
Salaries -
Teachers
D.
Ames -Kimball
N.
Carroll
A.
Chase
S.
Desmarais
L.
Dietterle
J.
Draper
J.
Folan
A.
M. Gasowski
J.
Greenhalgh
J.
Halloran
I.
Humel
D.
Kalinski
D.
Konrad
L.
Kramas
M.
B. Landry
V.
Lucey
L.
Magnusson
R.
McMaster
C.
Pitman
E.
Pollard
T.
Richards
A.
Robertson
S.
Smith
J.
Verville
K.
Zielinski
TOTAL:
Other Instructional Staff
C.
Stone
N.
Lemire
J.
Beck
J.
Cronin
M.
Desrosiers
R.
Douglas
L.
Dyer
B.
Fisher
D.
Frechette
E.
Gibson
21,
26,
24,
32,
25,
21,
36,
27,
22,
24,
21,
31,
33,
26,
31,
32,
23,
33,
24,
36,
23,
34,
21,
30,
-24,.
056. 00
242.00
029. 00
331. 00
100. 00
356.00
164. 00
815.00
003. 00
724. 00
056.00
831. 00
645.00
617.00
253. 00
331. 00
274.00
645.00
723. 92
664. 00
659. 00
147.82
666. 00
243. 84
029. 00
$689, 605. 58
3,659.76
1,678.72
180. 00
45.00
1, 102. 50
315. 00
3, 134. 00
56.61
472. 50
1,212. 50
156
K.
Hatch
H.
James
M.
Kaufold
J.
Kelley
D.
Knowlton
H.
Kimball
J.
McMaster
F.
Newman
J.
O'Connor
A.
Purinton
M.
Royce
W.
Sauls
J.
Schnoock
N.
Stevens
J.
Truesdell
S.
VanGerena
P.
TO'
Young
fAL:
44.95
45.0(2)
1,047. 50
90. 00
360. 00
102. 50
45. 00
1,062. 50
45. 00
225.00
2,095.00
580. 00
45. 00
315. 00
525. 00
135.00
565. 00
$19, 204.04
Health Insurance $ 78, 447. 70
Dental Insurance 8,144.80
Retirement - Prof. 10, 865. 64
Retirement - Non-Prof. 0.00
FICA 54, 223. 94
Unemployment 189. 22
Tuition - Other Public Schools 16,544.00
Tuition - Coe-Brown Academy 777,861.45
Supplies: Consumable 8,112.39
General 13, 002. 76
Art Supplies 2, 572. 24
Music Supplies 1,513.79
Physical Education Supplies 1,774.63
Science Supplies 2, 255. 10
Language Arts 4,091.86
Enrichment Supplies 222. 76
Math Supplies 1,637.05
Counseling Supplies 419. 18
Social Studies Supplies 1,603.90
Remedial Reading 996. 36
Textbooks 6, 837. 17
Instruct. Equip. Repair 1,109.40
Instruct. Equip. New 0. 00
Furniture, New 5. 149. 49
TOTAL: $997, 574. 83
SPECIAL EDUCATION PROGRAM
Salaries - Teachers
$ 33,645.00
33,062.51
37,805. 00
22, 994. 00
157
R.
Hatch
L.
Jacob
D.
Kraft
J.
Puopolo
32, 331.00
27.919.55
$187,757.06
5 6,542.64
6,755.66
6,433.28
4,550.41
6,690.79
6, 532. 50
5,813.90
6,811. 55
3,265.42
7,891.64
45.00
527.74
45.00
517.50
1,725.00
45.00
225. 00
180.00
135.00
45.00
760. 00
1, 592.47
90.00
532. 50
90.00
647.00
277.00
$68,767. 20
Health Insurance $ 16,870.44
Dental Insurance 2, 198. 66
Retirement - Prof. 3, 040. 39
Retirement - Non Prof. 224.78
FICA 19,624.11
Tuition - Other Public Schools 4,081.00
Tuition - Coe-Brown Academy 82,870.00
Tuition - Non-Public Schools 248,741.00
Vocational Assessment 200. 00
General Supplies 209.89
Language Supplies 1,308.84
Social Studies Supplies 151.68
Math Supplies 688.42
Science Supplies 66. 61
Testing S. pplies 1,027.68
Speech Supplies 1,274.14
Textbooks 1,034.20
158
J.
McGann
S.
Wright
TOTAL:
Other
Instructional Salaries
S.
Bailey
A.
M. Benson
B.
Fisher
K.
Hatch
J.
Kosa
D.
Lebel
T.
Madison
P.
Marston
L.
Tiede
L.
Young
P.
Blackadar
L.
Dyer
N.
Dubiansky
J.
Elliott
E.
Gibson
S.
Ingraham
H.
James
S.
Johnson
L.
Lalish
G.
Mills
F.
Newman
M.
Royce
S.
VanGerena
J.
Truesdell
P.
Young
R.
Hatch
S.
Strauss
TOTAL:
Instruc. Equip. Repair 0. 00
Instruc. Equip. New 279.97
Furniture 400. 35
TOTAL: 0384, 292. 16
VOCATIONAL EDUCATION PROGRAM
Tuition - Other Public Schools 6, 105. 30
OTHER EDUCATIONAL PROGRAMS
Athletics Salaries 4,930.00
Athletic Director 0. 00
Extra Curricular Salaries 855. 00
Summer School 0. 00
School Improve. Program 0. 00
FICA 520. 58
Special Events 0. 00
Athletic Supplies 512.75
Umpires & Referees 1,020.00
Staff Travel 0. 00
TOTAL: $ 7,838.33
TOTAL 1000 SERIES $2,861,144.50
2000 SUPPORT SERVICES
Achievement Testing $ 4, 143. 52
Nurse Salary - N. Sauls 16,924.76
Student Physicals 336. 00
Staff Physicals 0. 00
Nurse Travel 50. 16
Health Supplies 864. 36
Health Textbooks 0. 00
SLC Diagnostic Testing/Mem 3,261.50
Occupational Therapy 15,653.23
Other Diag. Services 404. 20
Pre-School Diagnostic Unit 16, 238. 88
Speech Services 0. 00
Supplies & Materials 0. 00
2200 STAFF SERVICES
Department Head Stipends 0. 00
Course Reimbursement 8, 454. 00
Staff Development Workshop 451.00
Staff Development 2, 326. 00
Curriculum Development 1, 184. 16
Staff Travel 0. 00
Librarian Salary - J. Stimmell 14,500.00
159
Educational TV 350. 00
AV Materials 2, 455. 02
General Supplies 143. 69
Library/Reference Books 3, 397. 15
Periodicals 454. 93
Computer Software/Supplies 1, 374. 78
2300 GENERAL ADMINISTRATION
School Board Salaries 1,500.00
Moderator 25. 00
Treasurer 2, 000. 00
Clerk 25. 00
Elect. Expense 0. 00
Secretary 665. 00
District Audit 2, 650. 00
Attorney 7, 593. 65
Advertis/Legal Notices 1,284.93
Police 0. 00
Officers Expense 2, 619. 16
School Board Dues 2,027.10
SAU Expenses 114,499.99
2400 SCHOOL ADMINISTRATION
Principal Salary - E. Hertzf eld 42, 140. 00
Asst. Principal Salary - P. Warburton 31,605.00
Secretary Salary - C. VanGerena 14, 848. 80
Office Equipment Repair 760. 00
Telephone 5,277.21
Postage 1,909.39
Adminis. Travel/Expenses 450. 00
Supplies & Forms 1,609.68
Professional Dues 474. 00
Professional Development 654. 34
Computer Attendance System 0. 00
Graduation/Class Expenses 867. 24
Equipment New 0. 00
Equipment Replace 2,119.00
2500 BUSINESS PLANT
Bookkeeper Salary - B. Ingraham 17, 023. 71
N. Stevens 964.00
S. Debra 130.35
Travel Expenses 50. 00
Supplies 304. 39
Equipment - New 0. 00
Equipment - Repair 155. 06
Custodian Salaries
J. Eroclino 16,443.04
L. S. Elliott, Jr. 13,367.20
R-. Keenan 9,553.92
P. Pratt 5,754.24
160
L. Elliott 2,136.00
Custodian Qver-time/Subs
L. Elliott 144.00
G. Lucey 1,404.00
G. Champagne 336. 00
Rubbish Removal Service 1,931.75
Snow Plowing 1,640.00
Care of Grounds 1,662.50
Septic Tank Pump Service 480. 00
Fire Alarm Service 815. 25
Clock/Bell Service 174.25
Elevator Maint. 1,447.21
Building Main. & Repairs 51,239.78
Repairs to Htg. Plant 1,787.95
Repairs to Furn/Fixtures 607.62
Repair to Plant - Floor 0. 00
Paving 3,441.00
Insurance 19, 195. 95
Custodian Travel 61.16
Glass/Mainten Supply 619.83
Custodial/Main. Supplies 10,995.33
Electricity 22, 018. 58
Fuel Oil 8, 598. 68
Water 4, 100. 00
Main Equip. - New 654. 17
Furniture - New 0. 00
2500 TRANSPORTATION
Gasoline 0. 00
Regular Trans. 117,000.00
Special Ed. Trans. 96,748.60
Vocational Trans. 0. 00
Athletic Trans. $ 1,569.30
Class/Field Trip Trans. 3,430.70
2900 SUPPORT STAFF BENEFITS
Life Insurance 4, 495. 14
Health Insurance 62, 150. 37
Dental Insurance 5, 324. 08
Workman's Compensation 11,847.46
Retirement - Professional 1, 516. 30
Retirement - Non prof. 2,561.51
FICA 14,651.51
Unemployment Compensation 1, 881. 67
TOTAL 2000 SERIES $ 852, 985. 60
4000 FACIL. ACQUIS. /CONSTRUCTION
Site/Land Acquis. 0. 00
Architect/Engin. Study 0.00
Remodel/Oil Tank Replace 0.00
161
TOTAL: 0.00
5000 OTHER OUTLAYS
Principal of Debt 200,000.00
Interest/Debt 104,640.00
TOTAL: 304,640.00
TOTAL GENERAL FUND EXPENDITURES $3,518,770.10
TOTAL FOOD EXPENDITURE 66,221.53
Supplemental Approp Warrant - Lunch Program 2, 956. 23
CAPITAL RESERVE FUND 5,000.00
TOTAL EXPENDITURES ALL FUNDS $3,592,947.86
162
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164
NORTHWOOD SCHOOL LUNCH PROGRAM
Financial Statement
1991 - 1992
Balance - July 1, 1991
Receipts:
Reimbursements
Lunch & Milk Sales
Bank Interest
Miscellaneous
District Appropriation
Total Receipts
Expenditures :
Food
Salaries
Expendables /Custodials
Utility
Miscellaneous
Equipment Repairs
•11, 177.71
•40, 202. 00
36,939.35
205. 34
725.95
3,500.00
•34, 883. 57
27, 883. 98
658. 68
1,000.95
3, 090. 62
1.661.96
•81, 572.64
Total Expenditures
Balance - June 30, 1992
•69, 177.76
•23, 572. 59
165
DEPARTMENT OF REVENUE ADMINISTRATION
Concord, N. H. 03301
Northwood School District
October 8, 1992
Your report of appropriations voted and property taxes to be
raised for the 1992-93 school year has been approved on the
following basis:
TOTAL APPROPRIATION $3,866,884.00
REVENUE & CREDITS AVAILABLE
TO REDUCE SCHOOL TAXES
Unreserved Fund Balance $ 65,741.00
Revenue From State Source:
Foundation Aid $ 201,394.00
Incentive Aid
Foster Children
School Building Aid 69,787.00
Area Vocational School 461.00
Driver Education
Catastrophic Aid 65, 902. 00
Adult Education
Child Nutrition 32,986.00
Other - (Artists in School)
Local Revenue Other Than Taxes:
Tuition $ 1,151.00
Earnings on Investments 13, 650. 00
Food Service 40, 000. 00
Pupil Activities
Other Local Sources Article 6 (Fund Bal ) 5,000.00
Rental Facilities 1,050.00
Supplemental Appropriation (Contra)
Warrant Article #5 3,500.00
Special Education Tuition 45,928.00
TOTAL SCHOOL REVENUES & CREDITS $ 546, 550. 00
DISTRICT ASSESSMENT $3, 320, 334. 00
TOTAL APPROPRIATION $3,866,884.00
166
School Board
Northwood School District
Northwood, New Hampshire
In planning and performing my audit of the financial statements
of the Northwood School District for the year ended June 30,
1992 I considered its internal control structure in order to
determine my auditing procedures for the purpose of expressing
an opinion on the financial statements and not to provide
assurance on the internal control structure.
However, during my audit I became aware of matters that are
opportunities for strengthening internal controls and operating
efficiency. The memorandum that accompanies this letter
summarizes our comments and suggestions regarding those matters.
This letter does not affect our report dated August 19, 1992 on
the financial statements of the Northwood School District.
I will review the status of these comments during my next audit
engagement. I have already discussed many of these comments and
suggestions with various School District personnel and I will be
pleased to discuss them in further detail at your convenience,
to perform any additional study of these matters or to assist
you in implementing the recommendations.
Respectfully submitted.
L. Patrick Kelly
Certified Public Accountant
August 19, 1992
167
A. General Fixed Assets
Records of general fixed assets are not complete so as to
provide reporting in the financial statements.
Recommendation - Detailed records of general fixed assets
should be maintained. The School District has started to
compile the information to complete these records. A continued
effort should be made to complete the records as soon as
possible since the only work left to do is to compile the cost
information and summarize the data by item type (i.e. equipment,
furnishings, etc. ) .
B. Cash Balance - General Fund
As of June 30, 1992 the School District's cash balance was
$70, 836. During the course of my audit it was noted that the
bank balance of cash was as high as $400, 000.
Recommendation - The School District should invest the cash
in excess of current needs in certificates of deposit or some
other investment. The excess amount could be invested for seven
(7) days or more and if not needed rolled over for another
period of time. This would increase the utilization of cash and
increase the earnings for the School District.
168
INDEPENDENT AUDITOR'S REPORT
Members of the School Board
Northwood School District
I have audited the accompanying general purpose financial
statements of the Northwood School District, as of and for the
year ended June 30, 1992 as listed in the table of contents.
These financial statements are the responsibility of the
Northwood School District's management. My responsibility is to
express an opinion on these financial statements based on my
audit.
I conducted my audit in accordance with generally accepted
auditing standards. These standards require that I 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. I believe that my
audit provides a reasonable basis for my opinion.
As is the general practice with many New Hampshire
municipalities, the Northwood School District 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 this
financial report. The amounts that should be recorded as
general fixed assets are not known.
In my opinion, except for the effect on the financial statements
of the omission described in the third paragraph, the combined
financial statements referred to above present fairly in all
material respects, the financial position of the Northwood
School District as of June 30, 1992 and the results of its
operations for the year then ended, in conformity with generally
accepted accounting.
My audit was made for the purpose of forming an opinion on the
combined financial statements taken as a whole. The supporting
schedules listed in the index are presented for the purposes of
additiional analysis and are not a required part of the combined
financial statements of the Northwood School District. The
information has been subjected to the auditing procedures
applied in the audit of the combined financial statements and in
my opinion, is fairly stated in all material respects in
relation to the combined financial statements taken as a whole.
L. Patrick Kelly
Certified Public Accountant
August 19, 1992
169
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172
NORTHWOOD SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting policies of the Northwood School District
conform to generally accepted accounting principles, as
applicable to governmental units, except as indicated below.
The following is a summary of the more significant policies:
A. Basis of Presentation
The accounts of the School District are organized on the
basis of funds or account groups, each of which is considered a
separate accounting entity. The operations of each fund are
accounted for with a separate set of self -balancing accounts
that comprise it's assets, liabilities, equities, revenues and
expenditures or expenses. The various funds are grouped by type
in the financial statements. The following fund types and
account groups are used by the School District:
GOVERNMENTAL FUNDS
( 1 ) General Fund - The General Fund is the general operating
fund of the School District. All general appropriations and
other receipts that are not allocated by law or contractual
agreement to another fund are accounted for in this fund. From
this fund are paid the general operating expenditures, the fixed
charges and the capital improvement costs that are not paid
through other funds.
<2> Special Revenue Funds - Special Revenue Funds are used to
account for proceeds of specific revenue sources < other than
expendable trust or major capital projects) requiring separate
accounting because of legal or regulatory provisions or
administrative action. The Food Service Fund is included in
this group.
(3) Capital Projects Fund - Capital Projects Funds are used to
account for financial resources segregated for the acquisition
or construction of major capital facilities.
FIDUCIARY FUNDS
< 1 ) Agency Funds - Agency Funds are used to account for assets
held by or for the School District as an agent for individuals,
private organizations, other governmental units and/or other
funds. The School Activity Fund, the Playground Fund and the
Capital Reserve Fund are reported as Agency Funds.
Agency Funds are custodial in nature (assets equal
liabilities) and do not involve measurement of results of
operations.
173
NORTHWOOD SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
(Continued)
ACCOUNT GROUPS
The accounting and reporting treatment applied to the fixed
assets and long-term liabilities associated with a fund are
determined by its measurement focus. All governmental funds are
accounted for on a spending or "financial flow" measurement
focus. This means that only current assets and current
liabilities are generally included on their balance sheets.
Their reported fund balance (net current assets) is considered a
measure of "available spendable resources". Governmental fund
operating statements present increases (revenues and other
financing sources) and decreases (expenditures and other
financing uses) in net current assets. Accordingly, they are
said to present a summary of sources and uses of "available
spendable resources" during a period.
General Long-Term Obligation Account Group - Long-term
liabilities expected to be financed from governmental funds are
accounted for in the General Long-Term Obligations Account
Group, not in the governmental funds.
The account group is not a "fund". It is concerned only
with the measurement of financial position. It is not involved
with measurement of results of operations.
Because of their spending measurement focus, expenditure
recognition for governmental fund types is limited to exclude
amounts represented by noncurrent liabilities. Since they do
not affect net assets, such long-term amounts are not recognized
as governmental fund type expenditures or fund liabilities.
They are instead reported as liabilities in the General
Long-Term Obligations Account Group.
B. Basis of Accounting
Basis of accounting refers to when revenues and
expenditures or expenses are recognized in the accounts and
reported in the financial statements. Basis of accounting
relates to the timing of the measurements made, regardless of
the measurement focus applied.
All Governmental Funds are accounted for using the modified
accrual basis of accounting. Their revenues are recognized when
they become measurable and available as net current assets.
Expenditures are generally recognized under the modified
accrual basis of accounting when the related fund liability is
incurred. Exceptions to this general rule include principal and
interest on general long-term debt which is recognized when due.
174
NORTHWOOD SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
( Continued )
C. Inventories
Only the food service program (Special Revenue) records
inventories. The food service program records inventories of
food supplies at cost on a first-in first-out basis. The cost
is reported as an expenditure at the time individual inventory
items are used (consumption method). Inventories of government
donated commodities are reported at fair market value at year
end with an offsetting deferred revenue. U. S. D. A. Commodities
used during the year have been reported as revenue and
expenditures.
D. Accumulated Unpaid Employee Benefits
Teachers and principals are credited with 15 days sick
leave on the first day of school and may accumulate up to 125
days of sick leave. However, sick leave does not vest; i.e. the
employees are not entitled to lump sum cash payments.
Accordingly, the School District does not accrue accumulated
unpaid current sick leave in the General Fund but rather records
these costs at the time the payments are made. Accumulated
unpaid sick leave at year end could not be determined.
E. Budgetary Accounting, Encumbrances and Reserve for
Encumbrance
General governmental revenues and expenditures accounted
for in budgetary funds are controlled by a formal integrated
budgetary accounting system in accordance with various legal
requirements which govern the School District's operations.
Encumbrance accounting, under which purchase orders,
contracts, and other commitments for the expenditure of funds
are recorded in order to reserve that portion of the applicable
appropriation, is employed in the governmental funds.
Encumbrances outstanding at year end are reported as
reservations of fund balance since they do not yet constitute
expenditures or liabilities. There were no outstanding
encumbrances at June 30, 1992.
F. Appropriations from Town
The Town of Northwood collects School District taxes as
part of local property tax assessments. The Town is required to
pay over to the School District its share of property tax
assessments through periodic payments based on projected cash
flow requirements of the District. The Town assumes financial
responsibility for all uncollected property taxes.
175
NORTHWOOD SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
(Continued)
G. General Fixed Assets
General fixed assets have been acquired for general
governmental purposes and have been recorded as expenditures in
the fund making the expenditure. These expenditures are required
to be capitalized at historical cost in the General Fixed Asset
Group of Accounts for accountability purposes. In accordance
with practices followed by other municipal entities in the
State, the District does not maintain 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 this financial report.
H. Total Columns (Memorandum Only on Combined Statements)
Total columns on the Combined Statements are captions
Memorandum Only to indicate that they are presented only to
facilitate financial analysis. Data in these columns do not
present financial position, results of operations or changes in
financial position in conformity with generally accepted
accounting principles. Neither is such data comparable to a
consolidation. Interfund eliminations have not been made in the
aggregation of this data.
NOTE 2 - DEPOSITS
At year end the carrying amount of the district's deposits
was $87,305 and the bank balance was $358,005. Of the bank
balance $100, 000 was covered by Federal Depository Insurance and
$270,700 (all held by the General Fund) was uninsured. State
statutes authorize the district to invest excess funds in the
custody of the Treasurer in "obligations of the U.S. Government,
in savings bank deposits of banks incorporated under the laws of
the State of New Hampshire or in certificates of deposits of
banks incorporated under the laws of the State of New Hampshire
or in national banks located within the State or the State of
Massachusetts" .
NOTE 3 - CHANGES IN LONG-TERM DEBT
The bonds are general obligations of the District and their
payment is not limited to a particular fund or revenue source.
The District is authorized to raise money to pay debts and the
Town is required to assess sums equal to the amounts determined
to be needed by the District with the approval of the State
Commissioner of Revenue Administration.
176
NORTHWOOD SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
( Continued )
The following is a summary of bond transactions during the
year :
Bonds Payable at July 1, 1991 $1,600,000
Bonds Retired (200. 000)
Bonds Payable June 30, 1992 $1,400,000
Bonds payable at year end consists of the following issues:
School Bonds, $600, 000 dated July 1988
guaranteed by the State of New Hampshire
and payable in annual installments of
$60, 000 for 10 years with interest at
6. 85'/. $ 420,000
School Bonds, $1,400,000 dated July 1968
payable in annual installments of
$140, 000 for 10 years with interest
ranging from 6. 95% to 7. 05*/. over the
life of the bond. 980, 000
$1. 400, 000
The annual requirement to amortize all debt outstanding are
as follows:
Year Ended
June 30 Principal Interest Total
1993 $ 200,000 $ 90,800 $ 290,800
1994 200, 000 76, 890 276, 890
1995 200,000 62,910 262,910
1996 200,000 48,930 248,930
1997 200, 000 34, 950 234, 950
Subtotal 1. 000, 000 314. 480 1, 314, 480
1998-1999 400. 000 27. 960 427. 960
Totals $1. 400, 000 $342. 440 $1. 742. 440
NOTE 4 - PENSION PLAN
The District's full-time employees participate in a
contributory state-wide retirement system under New Hampshire
law ("System"), a multiple-employer public employee retirement
system. The District's contribution for normal cost of the plan
is based upon an actuarial valuation of the entire State Plan.
Since the actuarial valuation is performed on the entire State
Plan the amount, if any, of the excess of vested benefits over
pension fund assets for the District is not available. The
District does not have an accrued liability for past service
cost. The retirement cost to the 1991-92 year was $18,209.
177
NOTE 5 - INDIVIDUAL FUND INTERFUND TRANSACTIONS
The Balances at year end were:
Fund
General s
Special revenue:
Food service
Totals i
NOTE 6 - DUE FROM OTHER GOVERNMENTS
Inter! und
Receivable
22. 864
22. 864
Interf und
Payable
$ 22,864
$ 22. 864
Grants and miscellaneous receivables due from other
governments include:
General Fund
School Administrative Unit #44 -
Refund Administrative Cost
State of New Hampshire - Special
Education
$ 8,235
5.882
14, 117
NOTE 7
Special Revenue Funds
School Lunch and Breakfast Program -
N. H. Department of Education (Food and
Nutrition) 2. 672
TOTAL $ 16. 789
RESERVES AND DESIGNATIONS OF FUND EQUITY
The District has set up reserves of fund equity to
segregate fund balances which are not available for expenditure
in the future or which are legally set aside for specific future
use. Fund designations have also been established to indicate
tentative plans for future financial utilization.
Designated for Specific Purpose - The $31, 577 of fund balance
designated for specific purposes represents fund balance $26, 577
designated for use of the Food Service Fund for the Hot Lunch
Program and fund balance of $5, 000 designated for capital
improvements.
178
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NORTHWOOD SCHOOL DISTRICT
CAPITAL PROJECTS FUNDS - ADDITIONS TO RIDGE SCHOOL
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
FOR THE FISCAL YEAR ENDED JUNE 30, 1992
The Capital Projects Fund was closed during the fiscal year
ended June 30, 1991. There was no activity during the current
fiscal year.
183
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186
NORTHWGGD TEACHERS L ADMINISTRATIVE SALARIES
Names :
Assignment. :
Elizabeth Hertzfeld Principal
Peter Warburton Assnt. Principal
Ames, Debra
Carroll, Nancy
Davis, Karen
Desmarais, Suzan
Dietterle, Laura
Folan, Joann
Gasowski, Annamarie
Gibson, Ellen
Goodman, Lou
Greenhalgh, Jeff
Halloran, Jennifer
Hatch, Richard
Humel, Irene
Kalinski, Christine
Konrad, Dorothy
Kraft, Dorothy
Kramas, Linda
Landry, Mary Beth
LeBlanc, Karen
Lucey, Virginia
McGann, Judith
McMaster, Roberta
Menis, Sara
Nee, Tracey
Pitman, Carla
Pollard, Eva
Puopolo, Jeanne
Robertson, Allan
Singer, Daniel
Verville, Jacqueline
Wright, Susan
Zielinski, Kim
Joshia, Laura
Eaton, Beth
LaBarre, Marion
Lyons, Adelaide
Middle /Science
Grade 3
Grade 1
Grade 3
Art
Middle/Lang Arts
Phy Ed/Health
Grade 2
Grade 5
Middle/Math
Middle/Lang Arts
Resource Room
Grade 1
Grade 4
Grade 1
Guidance
Kindergarten
Grade 2
Grade 2
Grade 3
Self Cont.
Grade 2
Resource Room
Grade 5
Grade 5
Grade 4
Self Cont.
Middle/Soc Stud
Music
Read Specialist
Speech /Coord.
Grade 4
Lunch Director
Lunch Worker
Cook
Lunch Worker
92-93
92
-93
Track/
Salary
Step
Schedule
$43,
699
$32,
775
BA/4
$21,
835
BA/9
$27,
213
BA+15/1
$20,
439
BA+15/12
$33,
509
BA/8
$26,
029
MA+15/12
$37,
484
BA+15/9
$26,
844
BA/2
$19,
995
BA+15/12
$33,
009
BA/5
$22,
817
BA+35/5
$25,
639
BA-35/12
$34,
890
BA/4
$21,
835
BA+35/12
$34,
890
MA/12
$34,
890
MA+30/12
$39,
204
BA+15/8
$27,
602
MA+15/9
$32,
409
BA/3
$20,
895
BA+15/12
$33,
759
BA+35/12
$35,
390
MA/12
$34,
890
MA/1
$21,
666
MA/3
$23,
479
MA+15/5
$27,
177
MA+15/12
$37,
984
BA+35/6
$26,
792
BA+35/12
$35,
390
BA+15/1
$20,
439
MA+30/12
$31,
363**
MA/6
$29,
673
BA/7
$24,
918
$18,
000. 00
$ 3,
521.00
$ 7,
107. 10
$ 3,
521. 10
»*(4/5ths time)
187
NQRTHWQOD SCHOOL BOARD
ANNUAL REPORT
1991 - 1992
During the March 1992 School District Meeting the voters of
Northwood again demonstrated their support of Northwood students
by funding a busing contract for students attending Coe-Brown
Academy. A two-year lapse in high school busing had caused
hardship for some families who could not transport their
children to school. The bus is currently used by 50-60 students
and it is expected to get even greater use as the large
elementary grades reach the high school.
Enrollment at the elementary school stands at 461 as of
January 1993, up from 440 in January 1992. Planning for
facilities must become a priority if we are to adequately
accomodate Northwood students.
During 1992, we were able to fund several building repairs
and improvements. Floors in five classrooms were re-tiled, the
modular classrooms were re-carpeted, the exterior of the
building was caulked and painted and lockers were installed for
the 6-8 grade students. The lockers give the students a place
for their books, coats and belongings and enable the students to
change classes more efficiently.
On the down side, $17, 000 of damage had to be repaired due
to vandalism which occurred in June of 1992. Most of the damage
was done to doors and locks as the perpetrators tried to force
their way through locked corridors and classrooms. Insurance
covered most of the cost and a security alarm has since been
installed at the school.
And finally, the Northwood School Board would like to thank
Superintendent Barry Clough for his 16 years of service in SAU
44. Mr. Clough decided to fulfill a personal ambition by
accepting an educational position overseas. His dedication and
professionalism have lead to important improvements in our
school program and building. With the appointment of our new
superintendent. Dr. George Reid, Northwood can look forward to
future progress in our educational system.
Respectfully submitted,
Kenneth Curley
Althea Behm
Betsy Chadwick
B. Lee Mason
Ann Strout
K
- 52
1
- 61
2
- 56
3
- 61
4
- 55
5
- 58
6
- 40
7
- 40
8
- 38
ADMINISTRATOR'S REPORT
1992 - 1993
The enrollment at the Northwood School is as follows:
4 Classes
3 Classes
3 Classes
3 Classes
3 Classes
3 Classes
2 Classes
2 Classes
2 Classes
TOTAL: 462
Since the last town report, the enrollment has increased by 22
students.
Northwood School Mission Statement
The mission of the Northwood School is to assure that all
students acquire knowledge and develop the skills and work
habits to enable them to be contributing members of their
community and to function successfully in society. This mission
is best accomplished when students, school personnel, parents
and community members maintain high expectations, create a
positive school climate, provide a safe and orderly environment
and promote effective collaboration between school, home and
community.
School News
The fifth graders are going to Science Camp this year and a
group of Middle School students will visit Washington, D. C. and
Colonial Williamsburg in the Spring.
The third graders and fifth graders participated in the
D. A. R. E. (Drug Abuse Resistance Education) program sponsored
by the State Police.
The staff worked on inclusive education, assessment of
curriculum and portfolios. In addition, outside speakers came
to the school to discuss inclusive education and special
education issues during the early release days. The Middle
School and Coe-Brown teachers are working on curriculum
coordination.
An ocean mural was painted by fifth grade students. The
mural spans the length of the fourth and fifth grade hallway.
Lockers were added to the Middle School area. The Middle School
students are excited about having a place to put their books and
189
other belongings. Handmade tilee created by the first graders
and Kit Lord hang in the first grade hallway. Students have the
opportunity to display their work on the tiled bulletin boards.
The P. T. A. continues to work hard to support programs in
the school and is currently working on adding to the existing
playground. Our Volunteer program has grown tremendously over
the years. The Northwood Volunteer Program received an award
from the New Hampshire Partners in Education, New Hampshire
School Volunteer Program and the New Hampshire State Department
of Education. Students benefit from this program, and it is a
real asset to the school.
The community of Northwood has been good to the school and
it is appreciated. Thank you for making your public school a
better place to learn.
Respectfully submitted,
Elizabeth N. Hertzfeld
Principal
Peter Warburton
Assistant Principal
190
NORTHWOOD SCHOOL 8TH GRADE
CLASS OF 1992
Gary J. Bailey
Elizabeth S. Barnes
Skip T. Bashaw
Ryan P. Batchelder
Sarah J. Bateman
Matthew E. Champange
Tammy L. Cheever
Steven A. Colburn
Jamie D. Corcoran
Kevin M. Corcoran
Sarah A. Corning
Jodie M. Dahood
Joshua Demarais
Michael J. Estes
Brian W. Gardner
Cheryl A. George
Marc J. Lacasse
Jennifer L. LaShomb
Thomas M. Mahoney
Meghan A. McElaney
Rachel L. McLaughlin
Michael D. Olson
Robie L. Parsons
Steven J. Pease
Kelly M. Quinn
Robert D. Robichaud
Sonya M. Simard
James T. Smith
Christopher St. Laurent
Carrie L. Stimmell
Ann E. White
Kathryn A. Wiley
Timothy A. Wilson
Brian E. Wolf
191
1991 - 1992 SCHOOL HEALTH SERVICES
In September 1991, Dr. Robert Lord completed 56 sports
physicals. Fifty-seven students attended the Annual Lion's Club
Hearing and Vision Clinic with four being referred for further
testing.
During the year health screening was completed on 456
students. Seventeen were referred for various reasons. A total
of 2511 visits were made to the Nurse's Office.
I attended many clinics and workshops such as: Assessing
Psychiatric Clients, Cocaine: Historical Perspective, Getting
Along With People We Don't Get Along With, Nutrition and Eating
Disorders and an update on Emergency Care for School Nurses.
The NH Division of Public Health, Dept. of Immunization has
been very helpful to us in conducting clinics in our school. In
April, we had a lab confirmed case of measles. The next day we
immunized 101 students and teachers with MMR vaccine. In May,
we immunized sixteen 6th grade students. September, 1992 we had
100'/. of incoming 7th grade students immunized in compliance with
NH law.
NH State Trooper Mark Mitchell taught the DARE program for
the third year to 5th and 6th grade students.
In June, the American Red Cross taught CPR to 8 staff
members and 4 of the staff were recertified.
Thanks to Saddleback Lions Club for new eye testing
equipment and their clinic for testing vision and hearing in the
fall, to Warren Mihachik for loan of equipment, Alice Gilchrist
and Jean Lane for always being on call, Harvey Lake Women's Club
and the many parents and friends for donations and help.
Sincerely,
Norene Sauls, RN, BS
192
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197
NAMES & TELEPHONE NUMBERS OF REPRESENTATIVES & SENATORS
U. S. Senators
Honorable Judd Gregg
U.S. Senate Bldg.
Washington, DC 20510
Honorable Robert C. Smith
332 Dirkson Senate Bldg.
Washington, DC 20510
125 North Main Street
Concord, NH 03301
1-225-7115
46 South Main Street
Concord, NH 03301
1-228-0453
U. S. CONGRESSMEN
Honorable Richard N. Swett
128 Cannon House Office Bldg.
Washington, DC 20515 .
Honorable William H. Zeliff
512 Cannon House Office Bldg.
Washington, DC 20515
18 North Main Street
Concord, NH 03301
1-224-8221
340 Commercial Street
Manchester, NH 03101-1123
1-800-649-7290
STATE SENATOR
John S. "Jack" Barnes, Jr. 1-895-9352 Home Phone
P. 0. Box 362, Raymond, NH 03077 1-895-9396 Business Phone
REPRESENATIVES
Robert A. Johnson
Ye Old Canterbury Rd.
Northwood, NH 03261
Rick Newman
7 Hanes Road
Barrington, NH 03285
942-8666 Home Phone
1-271-3165 Business Phone
942-5197 Home & Business
STATE OFFICES OF INTEREST
Attorney General, Consumer Protection Bureau 1-271-3641
Office of the Governor 1-271-2121
Fish & Game Department 1-271-3421
Secretary of State 1-271-3242
ROCKINGHAM COUNTY PHONE NUMBERS
Sherrif 1 -679-2225
State Police 1 -679-5663
Register of Deeds 1-772-4712
Strafford Regional Planning Commission 1-742-2523
198
NOTES
199
NOTES
2Q0
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