This commentary is by Don Keelan of Arlington, a retired certified public accountant.
Under Vermont law, to become a barber, one must complete 1,000 hours of training before taking the test to become a licensed barber. Once the test is successfully passed, one then applies to be licensed.
Conversely, to become an elected Vermont town treasurer, under 17 V.S.A. Section 2682, as noted in the Vermont League of Cities and Towns (VLCT) Handbook for Vermont Municipal Treasurers, “the person (must) be a legally qualified person in the town.” That’s it.
The training a prospective barber must go through covers “shampooing and its related chemistry, clipper cutting, straight razor shaves, beard trims, and other skills including knowledge of Vermont Laws, Rules, and Regulations,” according to an internet search for barber licensing in Vermont.
On the other hand, the VLCT handbook notes “ that a Town Treasurer is a key player in keeping the town’s financial accounts, investing town money, keeping a record of the taxes voted and paying the bills when orders to do so are properly submitted.”
Another point from the VLCT is that “an equally important role is the largely unwritten one of interacting with other town officials to ensure that the town finances run smoothly.”
In other words, one needs to be trained and licensed to carry out the required skills for barbering. To be a town treasurer, as long as an ice cube can melt on one’s forehead, one is good to go. This subject became front page news for the Town of Arlington this past fall.
In Arlington, 2023 was not a good year for the town or its taxpayers. Many in the town are still dealing with what was reported on page 1 of the Bennington Banner on Sept. 27, 2023, “Arlington board explains tax rate increase.”
The Banner piece goes on to note, “It was discovered that the town treasurer had used the wrong basis for calculating the tax rate needed to raise the budget approved by voters in 2022.” The error was discovered, as reported in the Banner, in August 2023, and a substantial tax increase was published, resulting in an unexpected increase in real estate taxes, anywhere from hundreds and, in some cases, thousands of dollars.
What is worse is that no one knew about the error until late August when, in fact, it should have been discovered in January 2023, when the Town Report was published. It turned out that several of the financial reports, incorporated within the Town Report, were misleading; in error; and masked a significant cash flow issue.
On Nov. 27, 2023, the town’s outside auditors, in their Management Letter to the Selectboard, for Fiscal Years 2021 and 2022, noted, “During our audit we became aware of several matters referred to as “management letter comments” that offer opportunities for strengthening internal control and improving operating efficiencies of the Town of Arlington, Vermont.”
Cynthia Browning, a Selectboard member and speaking for the board was quoted in the Banner as saying, “We all accept responsibility and we all are determined that this never happen again.” Browning went on to note, “It is important to note that the board cannot order the treasurer or the listers to do things.”
In dealing with any town/village or city’s finances this is an important fact that must be addressed.
I am unaware of when the current Vermont statute was adopted to elect a town’s treasurer. I am confident that the town’s finances over the past several decades have become quite complex, with sizable amounts of funds at stake.
Fortunately, the Arlington select board has recognized this. It will place an article on this year’s Town Meeting ballot to have the voters authorize the appointment of a finance director who will report to the Selectboard. Several years ago, a similar article was defeated by six votes. The Selectboard members are frustrated and upset, and I believe they are ready to engage in experienced, competent financial leadership.
Vermont, too, needs to change. Demand less of a barber and more of a treasurer; this is the 21st century.
