Annual reports should be considered as “Historical Documents”. They provide a record of all that has transpired for a particular year and can serve as a great reference tool in the years ahead. I have enjoyed reading town reports from back in the 1800’s and early 1900’s. It is so interesting and exciting to learn what went on in many of these small communities over the last 100 years or more.
Although 30-A MRSA ss2801 is vague when it says “complete”, it does require that the annual report contain a record of all financial transactions of the community. Most communities provide a list of budgeted and actual expenses and revenues plus a list of employee salaries and vendor payments. I would also include a copy of the General Ledger Trial Balance for the end of the year and the status of any Special Funds and any Trust Funds. Most municipal computer software programs can provide this information. ss2801 also requires a statement of Assets and Liabilities (These are usually contained in the Annual Audit Report). It also requires a list of all delinquent taxpayers and the amount due from each. This means that the Tax Collector’s report should include both the outstanding liens on real estate properties and the outstanding taxes on personal properties.
The Treasurer’s report should include the outstanding liens from the previous years. ss2801 also requires that the report contain any engineering and survey reports relating to the boundaries of the municipality and all related proceedings and actions of the Municipal Officers, together with any other information that the Municipal Officers consider to be of historical significance. To accomplish this, the report should include reports from the Board of Selectmen/Town Council, Town Manager, other Municipal Officials, Chairperson of all Boards/Committees and any other organizations that receive funding from the community. Most annual town reports include annual letters from the local legislators.
ss2801 requires that the annual report contain a statement that the complete post audit report from the last municipal year is on file in the municipal office. It also requires that the annual report include the following excerpts from the audit report:
a. Name and address of the auditor.
b. Auditor’s comments and suggestions for improving the financial administration.
c. Comparative balance sheet.
d. Statement of departmental operations.
These should be considered minimal requirements.
One interesting note in ss2801, is that it prohibits printing the names of persons issued concealed firearms permits.
One of the things not mentioned in ss2801 is the inclusion of any town meeting warrants. Historically, most towns that were and still are on a calendar year (Jan1-Dec31), included a copy of the upcoming years town meeting warrant, so that the citizens had a chance to review last years finances and actions as to what was being proposed for them to vote on in the upcoming year. By including the proposed warrant in the annual report, it saved the communities from having to print two separate documents. ss2801 requires that copies of the annual report must be deposited in the municipal office or a convenient place of business for the distribution to the voters at least three days before the annual meeting. With most towns having their town meeting in March, it meant that they had to close out the financial accounts, get the audit completed, collect all the individual annual reports, get it all typed up and printed so that it would be available for distribution 3 days before the scheduled annual town meeting. By including the town meeting warrant for the upcoming town meeting in the annual report meant the annual report would have to be available 7 days before the annual town meeting in order to meet the requirements of 30-A MRSA ss2523, which requires that the town meeting warrant be posted 7 days prior to the town meeting.
In the last 20 years, many towns have changed their fiscal year from (Jan1-Dec31) to (Jul1-Jun30) and have moved their annual town meetings to late May or early June. This has changed how many towns have included the town meeting warrants in their annual town report. Some towns still include copies of the current years town meeting warrant in their annual town report, some include both last years warrant and the current years warrant in their annual town report and some do not include any town meeting warrants. Even though there are no official requirements to include any town meeting warrants, I believe that from a historical point of view, the annual town report should include all town meeting warrants, including both special town meetings as well as the annual town meeting for that particular year, along with the “voting results”.
Annual town reports can be a very important research tool. Copies are generally available at the local library or historical society as well as the municipal offices. Recently, I had the pleasure of delivering to the local historical society, over a hundred years of Town of Acton annual town reports, which came, mostly, from a private collection.
Click here for a guideline of the recommended reports to include in your annual report.