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Full text of "The Annual reports of the town officers of the Town of Northwood for the year ending ."

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 



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43 



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 



96 



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 



97 



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. 

99 



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. 



100 



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 



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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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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 



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