$19,500 Enterprise Fund Audit Targets Transparency in Marshfield Public Works Billing

Related Topics: FY27 Budget

Key Points

  • Cherry Bekaert awarded $19,500 contract for a two-year enterprise fund financial audit
  • New FY27 billing methodology shifts utility offsets to direct billing for town and schools
  • $29,562 safety netting project approved for Duffto and Rockwood fields using CPC funds
  • Superintendent warns of extensive pothole and tree damage cleanup following winter storms
  • Board discusses hiring a full-time grant writer to improve town revenue streams

In a move to resolve long-standing disputes over how town departments are charged for utility services, the Marshfield Board of Public Works authorized a $19,500 financial review of its enterprise funds during its Monday night meeting. The decision comes as the town grapples with a projected FY27 budget deficit ranging from $4.5 million to $6 million, placing increased scrutiny on the methodology used to calculate indirect costs and offsets for water, wastewater, and solid waste services.

The board selected the firm Cherry Bekaert to perform a two-year audit intended to bring clarity to the "blue sheet" calculations that determine how much the general fund and school department owe the enterprise funds. Superintendent Ken Ryan noted the difficulty in finding a firm willing to tackle the specialized work, explaining that the audit will focus on recent years to stay within the reach of the town’s Munis accounting system. Our ultimate goal should be to document this procedure so everyone knows how we're doing it, Ryan said. Transparency is the point. That should be something the Select Board and the Board of Public Works agree on so we have a policy everyone is happy with.

Board member John expressed strong support for the audit, highlighting past frustrations with how rate-payer money was utilized. Some of the charges that the rate-payers paid for in the past were absolutely disgraceful. Just out of this world, he said, adding that he wanted to ensure full cooperation from the town’s accounting team. I don't want to hear 'Hey, you're not getting into our records.' We'll have to have a talk if necessary. I want everybody on board to have this thing work properly. Motion Made by J. Jordan to award the Enterprise Financial Review contract number 2026-48 to Cherry Bekaert of Raleigh, North Carolina for an estimated value of $19,500 and to authorize the chairman or designated member to execute the contract documents. Motion Passed (3-0-0)

Finance staff member Sharon explained that a significant shift is already underway for the FY27 budget cycle, with offsets for solid waste and water now being directly billed to the town and schools rather than being bundled into indirect costs. Our offsets have gone up a little bit year-over-year, Sharon noted. We're very happy to be pushing this forward so it's the way it should be and there's no confusion going forward. John emphasized that under Massachusetts General Law, enterprise fund expenditures must strictly benefit those specific funds, arguing for a 5% allocation for vehicle and equipment wear-and-tear to be explicitly protected.

Beyond financial oversight, the board moved to address safety concerns at local sports fields following a proposal from resident Monica Smith McKinn. The board authorized a $29,562 contract for the installation of 8-foot-high safety netting at Duffto Field and Rockwood Field. The project, funded through the Community Preservation Committee, features removable poles to allow for winter storage. Chair Jordan specifically praised the resident’s initiative, stating, I would just like to thank again Monica Smith McKinn. She was awesome to bring this to us, we appreciate that so much. John noted the practical benefit for families, remarking the nets will keep the kids from chasing [the ball] down the hill. Motion Made by J. Jordan to award the Duffto Field and Rockwood Field safety netting contract number 2026-49 to Sports Field Specialties for an estimated value of $29,562 and to authorize the chairman or designated member to execute the contract documents when they have been prepared. Motion Passed (3-0-0)

The meeting concluded with an operational update from Superintendent Ryan, who warned that the town faces a lengthy cleanup following the recent blizzard. Ryan reported that the combination of 90 mph winds and fluctuating temperatures has left major roads littered with debris and a significant increase in potholes. It's been a really rough winter and we can see that in the roads, Ryan said. In response to the growing complexity of managing such infrastructure crises and town needs, John suggested the town consider hiring a full-time grant writer to capture state and federal funding opportunities that currently go untapped. Ryan agreed, noting that while staff look for opportunities, a dedicated position would provide the town a competitive edge.