May 26, 2017 - Houlton, Maine · Planning Board (Five-year term) Date Indicates Expiration of Term Kip Swallow, Chair - 2017 Sue Tortello – 2018 Noreen Foster - 2019 ... 2016 events

1

May 26, 2017

To the Residents and Taxpayers of Houlton:

The following information highlights the different activities and accomplishments that took place within the community in 2016. I would like to thank the council, department heads and all other municipal employees for their support and assistance while serving as your town manager.

The Carpenter Road was discontinued as a public way. The Town Council adopted an Ethics Ordinance and Email Policy. The Town Council approved the construction of a public restroom in Riverfront

Park. New playground equipment was installed in Riverfront Park. Cpl. Dana Duff of the police department and Clerk Penni LaPointe of the town

office retired from public service. Many of the town’s existing ordinances continued to be updated. Repairs were made to the masonry walls at the Gentle Memorial Building at a

cost of $38,381.00. The town contracted with Municipal Resources Inc. to do an organizational

analysis of the ambulance department for $16,000. A 6,000-square foot speculation building was constructed in the Airport

Development Zone at a cost of approximately $247,000. The town entered into an agreement with Pioneer Wireless, Inc. for a cable

television franchise. The Town Council confirmed the appointment of Timothy B. DeLuca as Chief of

Police. The Town Council adopted an ordinance that prohibits tobacco use and smoking

in the town’s parks and recreational areas. The town entered into an agreement with The Urbanek Group to market the land

and structures located on the grounds of the Visitor Information Center.

As the community continues to move forward, the residents of Houlton have much to be thankful for. I appreciate this opportunity to serve you. I continue to be enthusiastic about the town's future possibilities.

Respectfully submitted, Butch Asselin Town Manager

[email protected] (207)532-7111

2

Houlton Town Council2016/2017

Front: Chairman William McCluskey, Town Manager Butch Asselin,

Sue Waite-York

Back: Raymond Jay, Secretary Jane Torres, Brent Dickison, Rosa McNally,

Christian Robinson

3

Administrative Officials Town Manager, Airport Manager, Purchasing Agent, Emergency Management Director, Personnel Director Butch Asselin Asst. Town Manager, Town Clerk, Municipal Agent Registrar of Voters, Deputy Treasurer, Cathy O’Leary Election Warden Treasurer/Finance Director Lindsay Stewart Police Chief Joe McKenna (Thru 8/2016) Ambulance Director, Fire Chief, Cemetery Director Milton Cone Assessor Laureen Bither Tax Collector/General Assistance Administrator Lauren Asselin Parks & Recreation Director Marie Carmichael Public Works Director Christopher Stewart Code Enforcement Officer/Animal Control Officer Kevin Tingley Grant Writer/Community Dev., Director Nancy Ketch Airport Supervisor Ben Torres Civic Center Supervisor Haley Nickerson Animal Control Officer David Rairdon

4

Elected Officials Town Council (Three-year Terms) Date Indicates Expiration of Term Matthew Carr - Chairman - 2017 Jane Torres, Secretary – 2017 Brent Dickison - 2017 Rosa McNally - 2018 Sue Waite-York - 2018 John White Jr. - 2016 Wade Hanson - 2016 Directors of the Houlton Water Company (Three-year Terms) Date Indicates Expiration of Term Galen N. Hogan, President - 2017 Albert Fitzpatrick - 2016 Gary Hagan - 2018 Scott Austin - 2016 Richard Goodwin - 2017 Stephen Nelson - 2018 Trustees of the Cary Library (Five-year Terms) Date Indicates Expiration of Term Leigh E. Cummings, Jr, Chair – 2018 Forrest W. Barnes – 2019 Lauren P. Fitzpatrick - 2020 Gary J. Hagan – 2016 Iva Sussman – 2017 Directors of the School Administrative District No. 29 (Three-year Terms) Date Indicates Expiration of Term Frederick Grant, Chair – 2016 Tammy Goetsch - 2018 Bruce Clark - 2018 Karter Kenney - 2016 Susan McLaughlin - 2017 Lori Holmes - 2018 Susan Tortello - 2017 D. Scott White - 2017 Board of Budget Review (Three-year term) Date Indicates Expiration of Term Kent Good, Chairman – 2017 Lori Weston - 2017 Karter Kenney - 2018

Susan Tortello* – 2019 Dorothy Donahue – 2019 Priscilla Monroe - 2018

Gerard Berthelette – 2017 Robert Smith* – 2018 Donna Barnard - 2019

*Appointed until next municipal election

Appointed Officials Planning Board (Five-year term) Date Indicates Expiration of Term Kip Swallow, Chair - 2017 Sue Tortello – 2018 Noreen Foster - 2019 Priscilla Monroe - 2019 Kip Swallow – 2017 Gerard Berthelette - 2019 Donna Barnard - 2019 Zoning Board of Appeals (Three-year term) Date Indicates Expiration of Term Carl Lord Jr., Chairman - 2017 John Bushey - 2017 Robert Hannigan - 2017

Tony Delucca - 2018 Dorothy Donahue - 2018 Kelly Renner - 2019

5

Town Employees

Employee Years of Service Employee Years of Service

ASSELIN, BUTCH 10 MCGUIRE, GARY 6ASSELIN, LAUREN 9 MILLER, GLENN K 27 MILTON, THOMAS H 18BEALS, BRIAN W 24 MONFILS, ROBERT R 10BICKFORD, THERON 6BITHER, LAUREEN M 47 NASON, STEPHEN P 11 NICKERSON, HALEY 4BENNETT, CHRISTINA 1 NORTON, DANIEL E JR 12BLANCHETTE, LOUIS 12BOUTILIER, BENJAMIN 1 O DONNELL, DONALD 18BRAGAN, TIMOTHY J 12 O LEARY, CATHY J 38BRITTON, RODNEY J 40

PELLETIER, DANIEL 41PORTER, DEAN 5

CARMICHAEL, MARIE F 34 PROSSER, MICHAEL R 29CLARK, ANDREW 6CLEARY, GAIL L 26 QUINT, MATTHEW 2CONE, MILTON 42CRAIG, FREDERICK W 17 RITCHIE, PHILIP E 19 ROY, WALFY JR 36CUMMINGS, MICHAEL R 37CYR, JASMINE 2 SCOTT, WANDA L 16 FOLSOM, PAUL E JR 29 SMITH, TRAVIS 1

STEWART, CHRISTOPHER 2GRANT, CAROL J * STEWART, LINDSAY 1

STEWART, PAUL C 13HAGERMAN, STEVEN R 17 TARGONSKI, GLEN T 21JANAKIS, WILLIAM 1 TORRES, BENJAMIN 4JEWELL, DANIEL A JR 10 TINGLEY, KEVIN A 29

TOBY, DANIEL W JR 2KETCH, NANCY 2KING, JESSICA 3 WILSON, ALAN W 8

WAMPLER, CHARLES 9 WAMPLER, KHYLEE *LITTLETON, GLEN 1LONDON, DANIEL 1 YORK, RICHARD 6

*2016 New Hire

6

Airport Department 2016 was a good year for the Houlton International Airport. Traffic numbers held steady, and fuel sales ended up slightly ahead of 2015. Despite the poor weather that sent everybody home around 2:00 PM, Wings and Wheels was well attended. It remains the goal of the airport to provide the highest level of service possible to the flying public, and to further the general aviation interests of the Town of Houlton. Through the Town of Houlton FBO we continue to offer the following services:

Fuel Sales (100LL & Jet-A) USDA certified re-catering facilities

Tie down rentals Aircraft storage (transient & long term)

Just over 27,000 gallons of fuel were sold at the airport this year (8,845.7gal 100LL, and 18,514.8gal Jet-A). The airport serviced local and transient general aviation pilots, as well as 11 Life flights, 14 Angel flights, and 20 charter flights. The airport saw an average of 6 operations per day. As of Dec. 31st 2016, there were 19 aircraft being stored in our hangar. Just about 1/4 of these are mothballed (long term storage). Permanent fixtures at the airport include The US Customs and Border Protection Office of Air & Marine, and Beals Aircraft Service. With planning meetings held early and often, beginning in early March, Wings & Wheels was one of the high points of 2016. Conservative estimates put attendance around 1,500, which was about the same as the year prior. 2017 events will include:

Skydiving with Vacationland Skydiving Sightseeing rides with Acadia Air Tours Aerobatic displays by Dan Marcotte Airshows Jet car demonstrations by Dan Marcotte Airshows An information table hosted by the Houlton International Flying Club

2016 events included a water drop by the Maine Forest Service in their Bell UH-1H (unofficially known as the Huey) and multiple aerobatic routines performed by Mr. Dan Marcotte of Dan Marcotte Airshows. The money from the 2016 Airport Capital Improvement Plan entitlement was left unspent in an effort to build enough funding to purchase a new snow plow truck for snow removal operations at the airport. This vehicle will be acquired in the 3rd or 4th quarter of 2017. Things to look forward to in the upcoming year include: The formation of a Civil Air Patrol squadron (pending local interest), the reformation of the Houlton International Flight Club, and of course Wings & Wheels 2017. The airport is staffed 7:30 - 4:00 5 days a week, if needed, someone is always on call during non-working hours, weekends and holidays. I want to thank the Town Council, the Town Manager, the Department Heads, and all my fellow employees for their assistance throughout the year. Special recognition goes to the Public Works department, who handle a wide variety of maintenance tasks here at the airport including, but not limited to snow removal. With the continued support of the Town of Houlton and its citizens, we will continue to expand our events and operations for the benefit of all. Respectfully Submitted, Benjamin C. Torres Airport Supervisor, Houlton International Airport [email protected] (207) 538-7997

7

Ambulance Department The Houlton Ambulance Service’s primary mission of emergency response is to provide pre-hospital care at the paramedic level with subsequent transport to the nearest, appropriate medical facility. Our response area covers Amity, Cary, Dyer Brook, Hammond, Hodgdon, Houlton, Linneus, Littleton, Ludlow, Merrill, Monticello, New Limerick, Oakfield and Smyrna. We also provide interfaculty transports of patients requiring medical services not available locally. Full Time Staff Level Years of Service Michael Cummings Paramedic 37 years Glen Targonski Paramedic 21 years Philip Ritchie Paramedic 19 years Paul Stewart Paramedic 13 years Daniel Jewell Paramedic 10 years Glen Littleton Paramedic 14 months Part Time Staff Orrin Putnam EMT-B Brent Estabrook EMT-B Anthony White Paramedic Jordon Wotton EMT-B Michelle Boutilier EMT-B Shannon McCarthy EMT-B Katherine Cone EMT-B Jon Harbison EMT-B George Hurteau EMT-B Greg Griffin EMT-B Samantha Polchies EMT-B The part-time staff worked 3,778 hours, covering vacations, sick shifts, transfers, and on-call status. The Ambulance responded to 2,088 calls in 2016. Runs by Town Town # of Runs % of Runs Amity 53 2.54% Cary Plt. 15 0.72% Danforth 1 0.05% Dyer Brook 13 0.62% Hammond Plantation 7 0.34% Hodgdon 83 3.98% Houlton 1,534 73.47% Linneus 47 2.25% Littleton 42 2.01% Ludlow 43 2.06% Merrill 8 0.38% Monticello 82 3.93% New Limerick 38 1.82% Oakfield 83 3.98% Orient 3 0.14% Presque Isle 4 0.19% Smyrna Mills 28 1.34 Total 2088 100%

8

Times of Call Time Period Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 0000-0300 19 22 19 29 19 20 21 149 0300-0600 12 22 14 12 16 11 11 98 0600-0900 37 41 36 34 40 35 33 256 0900-1200 42 39 59 51 61 49 39 340 1200-1500 41 53 55 53 59 60 63 384 1500-1800 46 50 54 54 53 50 37 344 1800-2100 30 37 46 46 47 48 41 295 2100-2400 30 44 21 31 29 26 41 222 Total 257 308 304 310 324 299 286 2088 Runs by Dispatch Reason Dispatch Reason # of Times 5 of Times Abdominal Pain/Problems 88 4.21% Chest Pain 124 5.94% Choking 9 0.43% Convulsions/Seizures 60 2.87% Diabetic Problems 36 1.72% Eye Problems/Injuries 2 0.10% Falls 216 10.34% Headache 5 0.24% Heart Problems 3 0.14% Allergies (Reactions) 9 0.43% Heat / Cold Exposure 2 0.10% Hemorrhage / Lacerations 14 0.67% Overdose / Poisoning 20 0.96% Pregnancy / Childbirth / Miscarriage 8 0.38% Psychiatric/Abnormal Behavior/Suicide Attempt 64 3.07% Sick Person 257 12.31% Stab / Gunshot / Penetrating Trauma 3 0.14% Stroke (CVA) (TIA) 58 2.78% Traffic / Transportation Incident 74 3.54% Traumatic Injury 29 1.39% Unconscious / Fainting 40 1.92% Unknown Problem (Man Down) 51 2.44% Transfer / Interfaculty 484 23.18% Automatic Crash Notification 2 0.10% Assault / Sexual Assault 20 0.96% Back Pain 34 1.63% Breathing Problems 182 8.72% Cardiac or Respiratory Arrest 7 0.34% Intercept 10 0.48% Medical Alarm 4 0.19% Other 158 7.57% Patient Lift Assist 15 0.72% Total 2088 100% Average Run Mileage To Scene Miles # of Runs % of Runs 0 – 5 1579 75.62% 6 – 10 173 8.29% 11 – 15 113 5.41% 16 – 20 114 5.46% >- 20 46 2.20% Unknown 63 3.02% Total 2088 100%

9

Average Run Times Enroute (Responding Unit Notified) Response Time (Arrive Scene) Minutes # of Runs % of Runs Minutes # of Runs % of Runs 0 – 1 1610 77.11% 0 – 5 1477 70.74% 2 – 3 225 10.78% 6 – 10 288 13.79% 4 – 5 45 2.16% 11 – 15 193 9.24% >- 5 208 9.96% >- 15 127 6.08% Unknown 0 0.00% Unknown 3 0.14% __________________________________ __________________________________ Total 2088 100% Total 2088 100% Scene Time (Arrive Scene – Depart Scene) Transport Time (Scene – Hospital) Minutes # of Runs % of Runs Minutes # of Runs % of Runs 0 – 10 925 44.30% 0 – 5 797 38.17% 11 – 20 921 44.11% 6 – 10 344 16.48% 21 – 30 164 7.85% 11-15 208 9.96% >-30 73 3.50% >-15 624 29.89% Unknown 5 0.24% Unknown 115 5.51% Total 2088 100% Total 2088 100% Hospital Time (Arrive – Depart) Average Run Times Minutes # of Runs % of Runs Enroute 00:04:31 0 – 5 1301 62.31% To Scene 00:05:44 6 – 10 245 11.73% At Scene 00:14:10 11 – 15 160 7.66% To Destination 00:27:20 >- 15 267 12.79% Back In Service 00:10:33 Unknown 115 5.51% _________________________ ______________________________ Total 01:02:18 Total 2088 100% Transport Hospital Destination # of Runs % of Runs ACADIA HOSPITAL 14 0.67% AMHC – AROOSTOOK COUNTY 3 0.14% AMHC – WASHINGTON COUNTY 1 0.05% AROOSTOOK MEDICAL CENTER 38 1.82% AROOSTOOK MENTAL HEALTH 14 0.67% BORDERVIEW REHABILATION 1 0.05% BREWER REHABILATION 1 0.05% CARY MEDICAL CENTER 7 0.34% CHILDERENS HOSPITAL BOSTON 1 0.05% CRESTVIEW MANOR 3 0.14% DOROTHEA DIX PSYCHIATRIC 1 0.05% EASTERN MAINE MEDICAL CENTER 284 13.60% GARDINER HEALTH CARE 9 0.43% HOULTON INTERNATIONAL AIRPORT 12 0.57% HOULTON REGIONAL HOSPITAL 1414 67.72% MADIGAN ESTATES 38 1.82% MAINE GENERAL ALFOND CENTER 5 0.24% MAINE MEDICAL CENTER 12 0.57% MILLINOCKET REGIONAL 6 0.29% MOUNTAIN HEIGHTS HEALTH CARE 1 0.05% NO TRANSPORT 3 0.14% NORTHERN MAINE MEDICAL 21 1.01% OTHER LOCATION 4 0.19% PATIENT RESIDENCE 25 1.20% PENOBSCOT VALLEY HOSPITAL 3 0.14% RIVERSTONE CRISIS UNIT 2 0.10%

10

SAINT JOSEPH HOSPITAL 22 1.05% SAINT MARYS REGIONAL MEDICAL 2 0.10% SPRING HARBOR HOSPITAL 1 0.05% VA MAINE TOGUS 1 0.05% NO DESTINATION 134 6.42% Total 2088 100% Respectfully Submitted, Milton J. Cone, Director [email protected] (207) 532-1320

Assessing Department

STATISTICAL DATA The following is an overview of statistical data for the 2016 tax year as compared to the previous year: 2015 Tax Year 2016 Tax Year Taxable Property Valuation $287,044,300 $283,619,400 Aroostook County Appropriation $319,922 $336,741 RSU #29 Appropriation (Local Share Only) $2,470,871 $2,546,199 Municipal Tax Commitment $3,452,422 $3,427,596 Total Taxes Committed for Collection $6,243,215 $6,310,536 Tax Rate $21.75 $22.25 The taxable property valuation decreased in 2016 as a result of the statutory change to the homestead property tax exemption which increased from $10,000 to a $15,000 valuation exemption. Even though the municipality reduced its budget, a tax rate increase occurred because of the loss of taxable property due to the increased the homestead exemption, as well as increased appropriations for the Aroostook County and RSU #29 budget. Even though the Town had no control over these issues, they all contributed to the current mil rate. REAL ESTATE MARKET SALES DATA The real estate market in Houlton for 2016 appeared to be fairly slow with the number of sales higher than the previous year but total sales prices lower than the previous year (2015 had 80 market sales at a total sales price of $9,661,601 due mainly to some higher priced commercial sales). CLASSIFICATION OF SALES NO. OF SALES TOTAL SALES PRICES Farmland Sales 1 $ 600,000 Residential Vacant Land Sales 15 243,500 Residential Developed Sales 62 4,967,125 Commercial Vacant Land Sales 2 52,700 Commercial Developed Sales 14 1,663,200 Industrial Vacant Land Sales 1 12,200 TOTALS: 95 $7,538,725 2015 Tax Year 2016 Tax Year Median Sale Price of Houses $86,000 $70,725 Average Sale Price of Houses $94,600 $80,115 Property Tax on “Average” House $ 2,058 $ 1,783 In 2016, houses sold ranged in selling price from $17,000 to $222,000; to date, the highest selling price of residential property in Houlton has been $310,000.

11

PROPERTY TAX RELIEF PROGRAMS The following programs are made available to taxpayers at the local level. Applications are located in the town office and also on the Town of Houlton website www.houlton.maine.com and must be filed on or before April 1st. HOMESTEAD EXEMPTION: To qualify, homeowners must have owned a homestead in Maine for a minimum of 12 months prior to April 1st and declared the homestead to be their permanent place of residence. Once the application is filed, the exemption remains on the property until the owner sells or changes their place of residence. This exemption in 2016 provided up to the whole value of $15,000 of taxable valuation exemption; however, this exemption is scheduled to increase to $20,000 in 2017. VETERAN’S EXEMPTION: Any veteran, or the widow or widower of a veteran, who has reached the age of 62 and served on active duty during a federally recognized wartime period may be eligible for this property exemption. Veterans under the age of 62 who served on active duty during a federally recognized wartime period must be receiving a pension or compensation from the US Government for total disability. This exemption provides up to the whole value of $6,000 of taxable valuation. BLIND EXEMPTION: Individuals declared legally blind by a medical doctor or eye care professional may be eligible for this exemption which provides up to the whole value of $4,000 of taxable valuation exemption. PROPERTY TAX FAIRNESS CREDIT: This program is administered by the State of Maine and applicants may file for this refund program as part of their State of Maine income tax return. BUSINESS EQUIPMENT TAX EXEMPTION (BETE): Certain businesses may qualify for an exemption on personal property tax for equipment first subject to taxation on or after April 1, 2008. This exemption is not an automatic exemption and must be applied for annually. BUSINESS EQUIPMENT TAX REIMBURSEMENT (BETR): Certain businesses may qualify for tax reimbursement from the State of Maine on personal property tax paid during the previous year. Taxpayers begin the application process by filing an application form with the local assessor’s office, followed by the filing of an application form with Maine Revenue Services. This reimbursement must be applied for annually. PROPERTY VALUATION Property is assessed based on the status of the taxpayer (eligibility for tax exemptions) as well as the location, condition and taxable status of the property as of April 1st of each year in compliance with state statute. However, the tax bills in Houlton cover the time frame of the fiscal year of the town, being January 1st through December 31st. Mobile homes are considered to be real estate for property taxation purposes; therefore, an individual buying, selling or moving a mobile home is required to contact the assessor’s office to provide information for the updating of ownership records. The valuation book, digital photography, property tax maps, property valuation reports and real estate transfer tax forms are public records and are available for review at the town office. Citizens are welcome to call or visit the office at any time during regular office hours. Much of this information can also be viewed on the Town of Houlton website www.houlton-maine.com. I would like to take this opportunity to recognize and express my appreciation to Lauren Asselin for the invaluable assistance she provides in the assessing department. Respectfully submitted, Laureen Bither, Certified Maine Assessor [email protected] (207) 532-7111

12

13

Volunteers Frannie Grant, Peg Coolong, Alison Bossie, Ann Barnes, Quinn White, Isabel Cyr, Susan & John Bushey, Donnie McGary and Raymond Pelletier dedicated hundreds of hours of service to the library. Library staff consists of Shelley Murchie, Children’s Librarian; Barbara Ek, Administrative Assistant; Donna Meek and Nancy Putnam, Library Aides and Bert Audette, Technical Advisor.

Your gift to the Library’s Endowment Fund is a gift for the betterment of your community. Trust funds continue to grow thereby enabling the library to increase its collection in many designated areas. Contributions in 2016 totaled $98,613.10. New trust funds were established: Anonymous II Trust, Aaron Hacker Putnam Credit Shelter Trust, Rodney C. Palmer Trust, Robert W & Robert C. Hanson Trust and James F. Senior & Lois Hovey Ward Trust. Significant contributions were received and added to these existing trusts: Barnes Family Fund, Alice Mary Pierce Trust Fund, Stephen, Andrea, Kathryn and Patrick Hutchinson Family Fund, Ted and Iva Sussman added to the Dr. John B. Madigan Fund, David McQuade added to the Laura and Catherine McQuade Fund, Charles and Mary Creighton added to the Alice Starkey Creighton Fund, Betty Hutchinson added to the Eugene Hutchinson Fund, Elizabeth Peltier added to the Frank & Rachel Peltier Trust, Margaret Pettit Caplow added to the Mildred Black and James Louis Pettit Trust, Ted and Iva Sussman added to the Helen Sussman Fund. The market value of the library’s endowment at the end of 2016 was $1,445,849.04. Library Trustees and staff are very grateful for these contributions. Respectfully submitted, Linda Faucher Librarian [email protected] (207)532=1302

CARY LIBRARY ENDOWMENT FUNDS 2016

H.M. PAYSON & CO. MANAGED FUNDS

Contributions to 12/31/2016



Anonymous Donor 20,037.04 Gricus, David & Susan Trust Fund 1,901.00 Anonymous Donor II 5,000.00 Groves, Clara G & Robert P. 30,000.00 Atchison, Roland Fund 1,000.00 Hannigan, Owen Trust Fund 1,230.00 Barnes Family Trust Fund 7498.25 77,498.25 Hanson, Robert C. & Robert W. Fund 2,427.50 Bartley, C. Eugene 1,570.00 Helms, Frank & Maude Fund 5,000.00 Bass, Elizabeth Trust Fund 25,000.00 Hess, Isabelle Richards Fund 1,150.00 Bell, Ruth Trust Fund 500.00 Holden, Barbara B. Fund 1,578.00 Berry, Anna Fund 915.00 Hockenhull, Brian "Herbie" 977.00 Bither, Preston & Christie Trust Fund 2,695.00 Hopkins, Helen Atchison 660.00 Bither, Madeline B. & Gordon Haley 1460.00 Houlton Garden Club Trust 419.00 Bone Family Trust Fund 2,170.00 Houlton Lodge No. 835 B.P.O. Fund 750.00 Brown-Faucher Family Fund 1,025.00 Houlton Women's Club Fund 531.00 Burbank, Dr. Bernard 500.00 Howard, Ralph Trust Fund 485.00 Burnham, Bruce B. Trust 1,280.00 Hutchinson, Eugene & Elizabeth Fund 4,755.00 Callnan, Philip & Edrie Fund 2,040.00 Hutchinson, Nancy Russell 2,712.00 Campbell, Mary A. Fund 840.00 Hutchinson, Stephen, Andrea, Kathryn &

Patrick Fund 1,800.00

Carson, Gertrude Trust Fund 500.00 Ingraham, Glen & Clara Putnam Trust Fund

30,000.00

Carter, Caleb and Brooke 500.00 Ingraham, Helen & Horace Fund 5,235.00 Cary, George Book Fund 12,000.00 Inman, Harold H. & Cordelia Putnam

Fund 5,262.00

Cary, George Cemetery Fund 700.00 Jedrey, Shirley 550.00 Cary, George Permanent Fund 22,000.00 Krohn and Holst Trust Fund 500.00 Cary Library Memorial Book Fund 1,059.00 Lane, Mary Alice Fund 10,000.00 Chamberlain, Geneva Fund 1,000.00 Lane, Virginia & Walter B. Fund 3,332.00 Chamberlain, Lucy Trust 1,000.00 Ludwig, Leland III 1,725.00 Chenevert, Edward & Barbara Fund 1,420.00 McCarthy, Audrey Fund 1,000.00 Churchill, Margaret Trust Fund 1,545.00 McCluskey, Frances & G. Ronald & Trust

Fund 1,935.00

Clark, Vinel W. Trust Fund 750.00 McElwee, Molly Trust Fund 1,520.00 Class of 1944, Houlton High School 500.00 McGillicuddy, Mary Vose Trust Fund 500.00 Community Living Association 1,800.00 McKay,Joseph Hume 1,660.00 Cox, Sandra Trust Fund 500.00 McQuade, Laura & Catherine Trust Fund 3,300.00 Cowperthwaite, Albro & Marion 5,345.00 Madigan, Dr. John B. Fund 18,632.00 Cowperthwaite, Ethelyn M. Fund 1,500.00 Madigan, James C. & Marie D. 5,050.00 Creighton, Alice Starkey Trust Fund 10,100.00 Mansur, Walter P. Fund 650.00 Denton, Anna Howlett 520.00 Manuel, Bernice Trust Fund 875.00 Dow, David J. "Auggie" Trust Fund 810.00 Mayberry, Amanda L. 140.00 Doyle, Medston 500.00 Moore, Millard & Isa Fund 40,713.00 Drew, Emma H. Fund 10,484.00 Moorhouse, George A. 500.00 Drew, Paul & Mary Trust Fund 535.00 Myshrall, James & Emily Fund 1,000.00 Dunn, Donald H. Family Fund 3,530.00 Nichols, Agnes & David Fund 1,500.00 Ellis, Dr. Donald F. Trust Fund 940.00 Niles, Patricia Fund 1,120.00 Ervin, R. Lafayette & Lydia R. Fund 1,380.00 Palmer, Rodney C. 960.00 Fairley, Marjorie & Millard Fund 3,010.00 Parsons, Willametta Russell Fund 2,025.00 Fire Repair Fund 1,216.46 Peabody, Mary E. Fund 1,000.00 Flemington Family Fund 2,075.00 Peltier, Frank & Rachel Fund 10,876.00 Fortier, Leighton Fund 823.00 Pettit, James & Mildred Trust Fund 1,950.00 Gartley, Louis & Heloise 570.00 Pierce, James & Winifred Fund 1,712.00 Gilpatrick Library Fund 11,500.00 Pierce, Mary Alice 10,815.09 Good, Lawrence & Florence Fund 5,100.00 Potter, Natalie Howard 600.00 Gooding, Garth M. & V. Kathleen 956.21 Prior, Charles A. Trust Fund 1,000.00 Goodwin, Dr. Robert Fund 915.00 Prosser, Linda Fund 5,053.00 Gowenlock, Agnes Rose Trust Fund 3,295.00 Pullen, Jean A.& John Fund 13,051.98 Gray, William H. Fund 2,200.00 Putnam, Aaron Hacker Credit Shelter 84,713.89 H.M. PAYSON & CO. MANAGED Contributions

14

CARY LIBRARY ENDOWMENT FUNDS 2016 H.M. PAYSON & CO. MANAGED FUNDS




Anonymous Donor 20,037.04 Gricus, David & Susan Trust Fund 1,901.00 Anonymous Donor II 5,000.00 Groves, Clara G & Robert P. 30,000.00 Atchison, Roland Fund 1,000.00 Hannigan, Owen Trust Fund 1,230.00 Barnes Family Trust Fund 7498.25 77,498.25 Hanson, Robert C. & Robert W. Fund 2,427.50 Bartley, C. Eugene 1,570.00 Helms, Frank & Maude Fund 5,000.00 Bass, Elizabeth Trust Fund 25,000.00 Hess, Isabelle Richards Fund 1,150.00 Bell, Ruth Trust Fund 500.00 Holden, Barbara B. Fund 1,578.00 Berry, Anna Fund 915.00 Hockenhull, Brian "Herbie" 977.00 Bither, Preston & Christie Trust Fund 2,695.00 Hopkins, Helen Atchison 660.00 Bither, Madeline B. & Gordon Haley 1460.00 Houlton Garden Club Trust 419.00 Bone Family Trust Fund 2,170.00 Houlton Lodge No. 835 B.P.O. Fund 750.00 Brown-Faucher Family Fund 1,025.00 Houlton Women's Club Fund 531.00 Burbank, Dr. Bernard 500.00 Howard, Ralph Trust Fund 485.00 Burnham, Bruce B. Trust 1,280.00 Hutchinson, Eugene & Elizabeth Fund 4,755.00 Callnan, Philip & Edrie Fund 2,040.00 Hutchinson, Nancy Russell 2,712.00 Campbell, Mary A. Fund 840.00 Hutchinson, Stephen, Andrea, Kathryn &

Patrick Fund 1,800.00

Carson, Gertrude Trust Fund 500.00 Ingraham, Glen & Clara Putnam Trust Fund

30,000.00

Carter, Caleb and Brooke 500.00 Ingraham, Helen & Horace Fund 5,235.00 Cary, George Book Fund 12,000.00 Inman, Harold H. & Cordelia Putnam

Fund 5,262.00

Cary, George Cemetery Fund 700.00 Jedrey, Shirley 550.00 Cary, George Permanent Fund 22,000.00 Krohn and Holst Trust Fund 500.00 Cary Library Memorial Book Fund 1,059.00 Lane, Mary Alice Fund 10,000.00 Chamberlain, Geneva Fund 1,000.00 Lane, Virginia & Walter B. Fund 3,332.00 Chamberlain, Lucy Trust 1,000.00 Ludwig, Leland III 1,725.00 Chenevert, Edward & Barbara Fund 1,420.00 McCarthy, Audrey Fund 1,000.00 Churchill, Margaret Trust Fund 1,545.00 McCluskey, Frances & G. Ronald & Trust

Fund 1,935.00

Clark, Vinel W. Trust Fund 750.00 McElwee, Molly Trust Fund 1,520.00 Class of 1944, Houlton High School 500.00 McGillicuddy, Mary Vose Trust Fund 500.00 Community Living Association 1,800.00 McKay,Joseph Hume 1,660.00 Cox, Sandra Trust Fund 500.00 McQuade, Laura & Catherine Trust Fund 3,300.00 Cowperthwaite, Albro & Marion 5,345.00 Madigan, Dr. John B. Fund 18,632.00 Cowperthwaite, Ethelyn M. Fund 1,500.00 Madigan, James C. & Marie D. 5,050.00 Creighton, Alice Starkey Trust Fund 10,100.00 Mansur, Walter P. Fund 650.00 Denton, Anna Howlett 520.00 Manuel, Bernice Trust Fund 875.00 Dow, David J. "Auggie" Trust Fund 810.00 Mayberry, Amanda L. 140.00 Doyle, Medston 500.00 Moore, Millard & Isa Fund 40,713.00 Drew, Emma H. Fund 10,484.00 Moorhouse, George A. 500.00 Drew, Paul & Mary Trust Fund 535.00 Myshrall, James & Emily Fund 1,000.00 Dunn, Donald H. Family Fund 3,530.00 Nichols, Agnes & David Fund 1,500.00 Ellis, Dr. Donald F. Trust Fund 940.00 Niles, Patricia Fund 1,120.00 Ervin, R. Lafayette & Lydia R. Fund 1,380.00 Palmer, Rodney C. 960.00 Fairley, Marjorie & Millard Fund 3,010.00 Parsons, Willametta Russell Fund 2,025.00 Fire Repair Fund 1,216.46 Peabody, Mary E. Fund 1,000.00 Flemington Family Fund 2,075.00 Peltier, Frank & Rachel Fund 10,876.00 Fortier, Leighton Fund 823.00 Pettit, James & Mildred Trust Fund 1,950.00 Gartley, Louis & Heloise 570.00 Pierce, James & Winifred Fund 1,712.00 Gilpatrick Library Fund 11,500.00 Pierce, Mary Alice 10,815.09 Good, Lawrence & Florence Fund 5,100.00 Potter, Natalie Howard 600.00 Gooding, Garth M. & V. Kathleen 956.21 Prior, Charles A. Trust Fund 1,000.00 Goodwin, Dr. Robert Fund 915.00 Prosser, Linda Fund 5,053.00 Gowenlock, Agnes Rose Trust Fund 3,295.00 Pullen, Jean A.& John Fund 13,051.98 Gray, William H. Fund 2,200.00 Putnam, Aaron Hacker Credit Shelter 84,713.89 H.M. PAYSON & CO. MANAGED Contributions FUNDS to 12/31/2016 Putnam, Elizabeth 25,850.00 Putnam, John 10,000.00 Putnam, Lona T. Fund 1,183.00 Putnam, Maria Louise 25,550.00 Rich, George & Helen Fund 1,610.00 Richards, George & Jennie Fund 1,000.00 Roach, George & Jean Fund 909.00 Robinson, Arthur E., Sr. Trust Fund 839.00 Russell, Ressie Wetmore Fund 1,160.00 Shields, Greta Trust Fund 102,299.19 Small, John & Genesta Memorial Fund

1,125.00 Smith, C. Arthur Fund 2,993.00 Spooner, Gladys H. & Vernon “Rusty” Trust

12,635.00

Starkey Fund 36,579.47 Steele, Robert Trust 500.00 Stewart, Dale W. 550.00 Sussman, Helen 5,845.00 Sylvester Family Fund 10,001.38 Tompkins, Justice Nathaniel & Ragnhild Fund

20,728.00

Thompson, Jean & Vaughn Trust Fund

1,485.00

Tyler, Virginia D. Fund 1,000.00 Upton, Frank & Helen Fund 1,665.00 Ward, Lloyd Trust Fund 4,221.00 Ward, Lois Hovey & James F. Sr. Trust

5,187.50

West, Julia A. 115.00 Weston, William W. Fund 500.00 TOTAL PAYSON FUNDS 788,470.96

Smith, George & Lydia Affiliated Fund

17,736.33

TOTAL LORD ABBETT AFFILIATED FUND

17,736.33

Cemetery Department

15

Cemetery DepartmentThe Cemetery Department is responsible for maintaining the Evergreen Cemetery on Smyrna Street, Soldier’s Cemetery on the White Settlement Road, and the two Cemeteries on the Foxcroft Road, (Bray and Presbyterian). We have two seasonal employees, Ralph Boynton Jr. and James Wallace Jr, that complete theannual tasks. They mow, trim, grade and seed the lots that require work. There were 22 internments in 2016.

Respectfully Submitted,Milton J. Cone Cemetery [email protected](207)532-1320

Clerk’s Report

The Town Clerk is responsible for maintaining births, deaths and marriages and reporting them to the Office of Vital Statistics in Augusta. The clerk is also responsible for maintaining town records and issuing licenses as required. Over the past few years there have been many changes to this process. The Office of Vital Records now maintains an electronic birth, death and marriage registration system.

VITAL RECORDS

2016 2015 2014BIRTHS RECORDED 139 131* 148DEATHS RECORDED 158 183 102MARRIAGES RECORDED 28 31 38

The Town of Houlton participates with the State of Maine programs that offers our citizens the option to renew their vehicle registrations, ATV’s, snowmobiles, hunting/fishing licenses, boat registrations and dog licenses on-line. The Town of Houlton website lists the sites to use these services; www.houlton-maine.com

NUMBER OF LICENSES/PERMITS ISSUED IN 2016Dog Licenses 1087Solid Waste Collectors LicensesNon-Residential 1Residential 1

Hunting/Fishing Licenses/PermitsResident 104Nonresident 8

Special Amusement Licenses 3Taxi Establishments 2Victualer Licenses 44

2016 STATE/MUNICIPAL ELECTIONSState Primary/SAD#29 Budget Referendum/Local Liquor Option

–

June 14, 2016

The Cemetery Department is responsible for maintaining the Evergreen Cemetery on Smyrna Street, Soldier’s Cemetery on the White Settlement Road, and the two Cemeteries on the Foxcroft Road, (Bray and Presbyterian). We have two seasonal employees, Ralph Boynton Jr. and James Wallace Jr, that complete theannual tasks. They mow, trim, grade and seed the lots that require work. There were 22 internments in 2016.

Respectfully Submitted,Milton J. Cone Cemetery [email protected](207)532-1320

Clerk’s Report

The Town Clerk is responsible for maintaining births, deaths and marriages and reporting them to the Office of Vital Statistics in Augusta. The clerk is also responsible for maintaining town records and issuing licenses as required. Over the past few years there have been many changes to this process. The Office of Vital Records now maintains an electronic birth, death and marriage registration system.

VITAL RECORDS

2016 2015 2014BIRTHS RECORDED 139 131* 148DEATHS RECORDED 158 183 102MARRIAGES RECORDED 28 31 38

The Town of Houlton participates with the State of Maine programs that offers our citizens the option to renew their vehicle registrations, ATV’s, snowmobiles, hunting/fishing licenses, boat registrations and dog licenses on-line. The Town of Houlton website lists the sites to use these services; www.houlton-maine.com

NUMBER OF LICENSES/PERMITS ISSUED IN 2016Dog Licenses 1087Solid Waste Collectors LicensesNon-Residential 1Residential 1

Hunting/Fishing Licenses/PermitsResident 104Nonresident 8

Special Amusement Licenses 3Taxi Establishments 2Victualer Licenses 44

2016 STATE/MUNICIPAL ELECTIONSState Primary/SAD#29 Budget Referendum/Local Liquor Option

–

June 14, 2016Total Vote - 644 State General & Referendum Election/Municipal Election – November 8, 2016 Total Vote (including 652 Absentee Ballots – 2,772

As of 11/8/2016 = 3,525 Total Registered Voters 843 Democrat 1,214 Republican 1,353 Unenrolled 115 Green Respectfully submitted, Cathy J. O’Leary Town Clerk/Registrar of Voters [email protected] (207)532-7111 Code Enforcement/Building Inspection And Plumbing Inspection Department Code Enforcement Office issued 156 permits and received $20,845.00 in permit fees. They included permits for residential and commercial buildings and alterations, mobile homes, fences/decks, driveways, foundations, demolition, signs, change of use/occupancy, shoreland, and floodplain. Below is a list of the major permit classifications. No. of Permits Est. Cost of Const. Fees New Construction: Residential: Stick Built 02 $ 51,500.00 $ 206.00

Modular 01 $ 130,000.00 $ 520.00 Commercial 06 $ 1,977,870.00 $ 8,600.00

Res. Accessory 28 $ 219,415.00 $ 1,162.00 Additions and Alterations: Residential 17 $ 447,600.00 $ 2,032.00 Commercial 32 $ 1,114,000.00 $ 4,905.00 Miss. Permits 70 $ 364,400.00 $ 3,420.00

156 $ 4,304,785.00 $ 20,845.00 The Code Enforcement office also issued 31 internal plumbing and 7 subsurface waste water permits and received $3,205.00 in permit fees. Zoning Board of Appeals The Zoning Board meets on an as needed basis, no meetings were held this year. The Board must decide difficult issues in accordance with Local Ordinances, State laws and court cases. Members include John Bushey, Dorothy Donahue, Tony Delucca, Robert Hannigan, Donna Barnard, Carl Lord and Kelly Renner. Planning Board The Planning Board meets on the first and third Tuesday of each month to perform their duties as Town Planners. Members include Sue Tortello, Noreen Foster, Gerry Berthelette, Jane Torres, Priscilla Monroe, Donna Barnard and Kip Swallow. The Board reviewed several Land Use and Zoning Permits, they also worked on keeping Houlton’s ordinances up to date. I’d like to thank both the Zoning and Planning Board members for the time, pride and determination that they give to Houlton and its citizens. They help plan ahead, keep us on the road to success and moving in a positive

16

Total Vote - 644 State General & Referendum Election/Municipal Election – November 8, 2016 Total Vote (including 652 Absentee Ballots – 2,772




156 $ 4,304,785.00 $ 20,845.00 The Code Enforcement office also issued 31 internal plumbing and 7 subsurface waste water permits and received $3,205.00 in permit fees. Zoning Board of Appeals The Zoning Board meets on an as needed basis, no meetings were held this year. The Board must decide difficult issues in accordance with Local Ordinances, State laws and court cases. Members include John Bushey, Dorothy Donahue, Tony Delucca, Robert Hannigan, Donna Barnard, Carl Lord and Kelly Renner. Planning Board The Planning Board meets on the first and third Tuesday of each month to perform their duties as Town Planners. Members include Sue Tortello, Noreen Foster, Gerry Berthelette, Jane Torres, Priscilla Monroe, Donna Barnard and Kip Swallow. The Board reviewed several Land Use and Zoning Permits, they also worked on keeping Houlton’s ordinances up to date. I’d like to thank both the Zoning and Planning Board members for the time, pride and determination that they give to Houlton and its citizens. They help plan ahead, keep us on the road to success and moving in a positive

Total Vote - 644 State General & Referendum Election/Municipal Election – November 8, 2016 Total Vote (including 652 Absentee Ballots – 2,772




156 $ 4,304,785.00 $ 20,845.00 The Code Enforcement office also issued 31 internal plumbing and 7 subsurface waste water permits and received $3,205.00 in permit fees. Zoning Board of Appeals The Zoning Board meets on an as needed basis, no meetings were held this year. The Board must decide difficult issues in accordance with Local Ordinances, State laws and court cases. Members include John Bushey, Dorothy Donahue, Tony Delucca, Robert Hannigan, Donna Barnard, Carl Lord and Kelly Renner. Planning Board The Planning Board meets on the first and third Tuesday of each month to perform their duties as Town Planners. Members include Sue Tortello, Noreen Foster, Gerry Berthelette, Jane Torres, Priscilla Monroe, Donna Barnard and Kip Swallow. The Board reviewed several Land Use and Zoning Permits, they also worked on keeping Houlton’s ordinances up to date. I’d like to thank both the Zoning and Planning Board members for the time, pride and determination that they give to Houlton and its citizens. They help plan ahead, keep us on the road to success and moving in a positive direction.

Respectfully submitted,Kevin Tingley Town of Houlton CEO/LPI/[email protected](207)532-7111

Community Development Department 2016 was a busy year in the Community Development Department. Grant applications totaling over $1.25 million were submitted and several new initiatives were put in motion. Below is an outline of the work of the Community Development Department for 2016.

GRANTS

There were 11 grant applications submitted in 2016 and administration on 1 grant from 2015 was completed to secure the funds through reimbursement. As 2016 came to a close, we had been awarded five of the eleven grants totaling $73,426. Two of the grants were denied and then resubmitted during the year. There were four grants pending with a total of $926,620. The breakdown is as follows:

2015-2016 Snowmobile Trail Maintenance Grant ($41,428 awarded in 2015) - $28,677.94 reimbursed Spring 2016 (amount reimbursed was lower due to the limited snowfall)

FEMA Assistance To Firefighters Grant – new Firetruck - $357,143 requested (request denied/application resubmitted in November 2016)

Maine Community Foundation – Cultural Plan - $10,000 requested, awarded & received Maine Arts Commission Creative Communities=Economic Development Program Phase I Grant -

Cultural Plan - $10,000 requested, awarded & received Betterment Fund – Cultural Plan - $10,000 requested, awarded & received Safety Enhancement Grant (SCBA Bottles for Fire Department) - $2,000 (request denied/applied again

in Sept.) Maine DOT Transportation Alternatives Program – Downtown Sidewalks - $400,000 requested (award

announcements expected January 2017) Safety Enhancement Grant (SCBA Bottles For Fire Department) - $2,000 requested, awarded &

received FEMA Assistance To Firefighters Grant – new Firetruck - $376,191 requested (award announcements

expected Spring 2017) FEMA Assistance To Firefighters Grant – new Turnout Gear - $71,429 – requested (award

announcements expected Spring 2017) Land & Water Conservation Fund – Riverfront & Community Parks Projects - $79,000 requested (award

announcements expected January 2017) 2016-2017 Snowmobile Trail Maintenance Grant – $41,426 awarded (reimbursement Spring 2017)

Total Grant Funds Requested In 2016 - $1,359,189 Total Grant Funds Awarded in 2016 - $73,426 Total Grant Funds Received in 2016 - $60,678 Total Grant Funds Pending - $926,620

ENTREPRENEUR CHALLENGE

17

direction.

Respectfully submitted,Kevin Tingley Town of Houlton CEO/LPI/[email protected](207)532-7111

Community Development Department 2016 was a busy year in the Community Development Department. Grant applications totaling over $1.25 million were submitted and several new initiatives were put in motion. Below is an outline of the work of the Community Development Department for 2016.

GRANTS

There were 11 grant applications submitted in 2016 and administration on 1 grant from 2015 was completed to secure the funds through reimbursement. As 2016 came to a close, we had been awarded five of the eleven grants totaling $73,426. Two of the grants were denied and then resubmitted during the year. There were four grants pending with a total of $926,620. The breakdown is as follows:

2015-2016 Snowmobile Trail Maintenance Grant ($41,428 awarded in 2015) - $28,677.94 reimbursed Spring 2016 (amount reimbursed was lower due to the limited snowfall)

FEMA Assistance To Firefighters Grant – new Firetruck - $357,143 requested (request denied/application resubmitted in November 2016)

Maine Community Foundation – Cultural Plan - $10,000 requested, awarded & received Maine Arts Commission Creative Communities=Economic Development Program Phase I Grant -

Cultural Plan - $10,000 requested, awarded & received Betterment Fund – Cultural Plan - $10,000 requested, awarded & received Safety Enhancement Grant (SCBA Bottles for Fire Department) - $2,000 (request denied/applied again

in Sept.) Maine DOT Transportation Alternatives Program – Downtown Sidewalks - $400,000 requested (award

announcements expected January 2017) Safety Enhancement Grant (SCBA Bottles For Fire Department) - $2,000 requested, awarded &

received FEMA Assistance To Firefighters Grant – new Firetruck - $376,191 requested (award announcements

expected Spring 2017) FEMA Assistance To Firefighters Grant – new Turnout Gear - $71,429 – requested (award

announcements expected Spring 2017) Land & Water Conservation Fund – Riverfront & Community Parks Projects - $79,000 requested (award

announcements expected January 2017) 2016-2017 Snowmobile Trail Maintenance Grant – $41,426 awarded (reimbursement Spring 2017)

Total Grant Funds Requested In 2016 - $1,359,189 Total Grant Funds Awarded in 2016 - $73,426 Total Grant Funds Received in 2016 - $60,678 Total Grant Funds Pending - $926,620

ENTREPRENEUR CHALLENGE

The Houlton Entrepreneur Challenge was an exciting new project that was initiated in 2016. We “borrowed” the idea from some communities in southern Maine who had run similar programs – Skowhegan, Biddeford and Gardiner. All three communities were exceedingly generous in sharing information to guide us in developing our own contest. We partnered with the Southern Aroostook Development Corporation to create this unique business development contest that offers new and expanding businesses financial incentives to help launch their enterprise. A prize package worth nearly $35,000 was put together thanks to several local businesses. The package includes a forgivable loan of up to $25,000 plus a variety of business services. The Financial Partners for the Entrepreneur Challenge include Machias Savings Bank, Houlton Water Company, Buildings Etcetera, F. A. Peabody Company, J McLaughlin Construction, MMG Insurance, S. W. Collins Company and York’s of Houlton. Business Partners providing prizes include Severson, Hand & Nelson, WHOU FM, OTT Communications, Houlton Rotary Club, PayChex, Davis, Gates & Alward, Greater Houlton Chamber of Commerce and Pioneer Broadband. Time Warner Cable Business Class signed on as a Promotional Partner and the Educational Partners were Houlton Higher Education Center, Northern Maine Development Commission and the Small Business Development Center. The Entrepreneur Challenge kicked off in September. As the year closed, we had completed Phases I and II. Phase III is scheduled for January 2017 and then the winner will be announced. Our thanks to all of the generous partners that have helped to make this program possible and also to all the contestants who are going through the process! MOOSESTOMPERS WEEKEND In 2016, we celebrated the 20th Annual Moosestompers Weekend February 5-7. It was another great success and featured some special attractions. The biggest of those was a fireworks show on Friday evening … something that hadn’t been done since the early years of the event. The planning committee worked for several months to put on a fun filled family weekend to mark the special milestone. We brought back the Moosestompers contests including the Human Dog Sled Races, Snow Shoe Races and Human Curling. A k ids’ snowmobile race event was added to Sunday afternoon. In addition, all the usual favorites took place. It was a wonderful weekend filled with lots of smiling faces. A huge thanks for the hours of volunteer time put into this event. It’s part of what makes Houlton so special. Our gratitude also goes out to the sponsors who allow us to continue to make this, for the most part, a free event for the community. We also appreciate the Town Departments that are an integral part of making Moosestompers Weekend happen – the Parks & Recreation Department, Civic Center, Police Department, Public Works, Fire & Ambulance Departments and the staff at the Town Office. To all those who contribute to the fun that is Moosestompers Weekend, we thank you!! RADIO STATION RUGBY We were honored to host a visit in April by representatives who are developing Radio Station Rugby in the UK. You may be wondering what that has to do with Houlton. There is actually a very old and historic connection between us. On January, 7th, 1927, the first transoceanic phone call was transmitted. Although It originated in London and was being connected to New York, it was transmitted across the ocean from what was known as Radio Station Rugby to a receiving station here in Houlton that then relayed it to New York. For the time, this was a landmark in technology … perhaps the Internet of its time … and, Houlton was a major part of it. Fast-forward to the present and Radio Station Rugby – the former site of several 820’ masts used for the transmissions – is now being transformed into a community including 6,200 homes, 4 new schools, a health center and more. To honor the legacy of that very first transatlantic voice broadcast, this new development is being named Houlton. We are working with the developers to build our relationship and connect students in their new schools with those in our schools. We are featured prominently in the promotion of their new community – what we like to call “new” Houlton. Those interested in history and watching this project progress should check out their web site at www.houltonrugby.co.uk. DOWNTOWN

18

The Houlton Entrepreneur Challenge was an exciting new project that was initiated in 2016. We “borrowed” the idea from some communities in southern Maine who had run similar programs – Skowhegan, Biddeford and Gardiner. All three communities were exceedingly generous in sharing information to guide us in developing our own contest. We partnered with the Southern Aroostook Development Corporation to create this unique business development contest that offers new and expanding businesses financial incentives to help launch their enterprise. A prize package worth nearly $35,000 was put together thanks to several local businesses. The package includes a forgivable loan of up to $25,000 plus a variety of business services. The Financial Partners for the Entrepreneur Challenge include Machias Savings Bank, Houlton Water Company, Buildings Etcetera, F. A. Peabody Company, J McLaughlin Construction, MMG Insurance, S. W. Collins Company and York’s of Houlton. Business Partners providing prizes include Severson, Hand & Nelson, WHOU FM, OTT Communications, Houlton Rotary Club, PayChex, Davis, Gates & Alward, Greater Houlton Chamber of Commerce and Pioneer Broadband. Time Warner Cable Business Class signed on as a Promotional Partner and the Educational Partners were Houlton Higher Education Center, Northern Maine Development Commission and the Small Business Development Center. The Entrepreneur Challenge kicked off in September. As the year closed, we had completed Phases I and II. Phase III is scheduled for January 2017 and then the winner will be announced. Our thanks to all of the generous partners that have helped to make this program possible and also to all the contestants who are going through the process! MOOSESTOMPERS WEEKEND In 2016, we celebrated the 20th Annual Moosestompers Weekend February 5-7. It was another great success and featured some special attractions. The biggest of those was a fireworks show on Friday evening … something that hadn’t been done since the early years of the event. The planning committee worked for several months to put on a fun filled family weekend to mark the special milestone. We brought back the Moosestompers contests including the Human Dog Sled Races, Snow Shoe Races and Human Curling. A k ids’ snowmobile race event was added to Sunday afternoon. In addition, all the usual favorites took place. It was a wonderful weekend filled with lots of smiling faces. A huge thanks for the hours of volunteer time put into this event. It’s part of what makes Houlton so special. Our gratitude also goes out to the sponsors who allow us to continue to make this, for the most part, a free event for the community. We also appreciate the Town Departments that are an integral part of making Moosestompers Weekend happen – the Parks & Recreation Department, Civic Center, Police Department, Public Works, Fire & Ambulance Departments and the staff at the Town Office. To all those who contribute to the fun that is Moosestompers Weekend, we thank you!! RADIO STATION RUGBY We were honored to host a visit in April by representatives who are developing Radio Station Rugby in the UK. You may be wondering what that has to do with Houlton. There is actually a very old and historic connection between us. On January, 7th, 1927, the first transoceanic phone call was transmitted. Although It originated in London and was being connected to New York, it was transmitted across the ocean from what was known as Radio Station Rugby to a receiving station here in Houlton that then relayed it to New York. For the time, this was a landmark in technology … perhaps the Internet of its time … and, Houlton was a major part of it. Fast-forward to the present and Radio Station Rugby – the former site of several 820’ masts used for the transmissions – is now being transformed into a community including 6,200 homes, 4 new schools, a health center and more. To honor the legacy of that very first transatlantic voice broadcast, this new development is being named Houlton. We are working with the developers to build our relationship and connect students in their new schools with those in our schools. We are featured prominently in the promotion of their new community – what we like to call “new” Houlton. Those interested in history and watching this project progress should check out their web site at www.houltonrugby.co.uk. DOWNTOWN

The Downtown Committee that was created in 2015 continued to meet during 2016 bringing in some new participants. The group continued to look at issues of concern for the downtown and talk about ways to enhance the area. They are also working to update the 2005 Downtown Revitalization Plan. The committee will continue their efforts in 2017 looking at some beautification projects and discussing other ways to draw attention to the area. All who are interested in the downtown are encouraged to attend the meetings. Please contact me to be added to the e-mail list for meeting notifications and informational messages. REGIONAL CREATIVE COUNCIL The Regional Creative Council (RCC) had a very exciting 2016! The group applied for 3 grants and were awarded all three. The centerpiece grant is a Phase I Grant under the Creative Communities=Economic Development (CCED) program administered by the Maine Arts Commission (MAC). The RCC was awarded a $10,000 grant under this program. They were also awarded $10,000 each from the Maine Community Foundation and the Betterment Fund for a total of $30,000 toward the development of a Cultural Plan for the region. These three grants all had to be awarded to a non-profit organization. We thank the Houlton Community Arts Center Council for allowing us to apply for these grants under their umbrella and serving as the fiscal agent for the grant awards. During the summer, the RCC contracted with Saskia Reinholt and Reinholt Consulting LLC to handle the project. A Launch Meeting was held in September to explain the process and begin information gathering. Three Community Conversations were also held with one being in Houlton and the others in Danforth and Patten. Again, data was gathered from residents of the entire Tri-County Region that includes Southern Aroostook, Northern Penobscot and Northern Washington Counties. As the year came to a close, the committee was working with the consultants to develop surveys that would be issued in the spring. Keep your eyes open for these and be sure to complete one to provide your input. Again, anyone interested in being involved in this effort can contact me to be added to the distribution list. It continues to be a privilege to work for the people of the Town of Houlton. I continue to be impressed with people’s passion and commitment to this community we call home. We share a vision for a prosperous future. I’m proud to be a small part of the process. I encourage you to contact me with questions or ideas about any of the programs mentioned above or others you may have in mind. Together we can continue to make Houlton a great place to live, work and play. Respectfully submitted, Nancy Ketch Community Development Director (207)532-7111 [email protected] Fire Department The Houlton Fire Department is a combination department with eight full-time employees and twenty-two paid call firefighters. Chief Milton J Cone - 39 years Paid Call Deputy Chief Leland Cyr - 38 years Assistant Chief James Brown - 23 years Assistant Chief Kevin Tingley - 31 years Full Time FF/Drivers Walfy Roy - 36 years Brian Beals - 24 years

19

The Downtown Committee that was created in 2015 continued to meet during 2016 bringing in some new participants. The group continued to look at issues of concern for the downtown and talk about ways to enhance the area. They are also working to update the 2005 Downtown Revitalization Plan. The committee will continue their efforts in 2017 looking at some beautification projects and discussing other ways to draw attention to the area. All who are interested in the downtown are encouraged to attend the meetings. Please contact me to be added to the e-mail list for meeting notifications and informational messages. REGIONAL CREATIVE COUNCIL The Regional Creative Council (RCC) had a very exciting 2016! The group applied for 3 grants and were awarded all three. The centerpiece grant is a Phase I Grant under the Creative Communities=Economic Development (CCED) program administered by the Maine Arts Commission (MAC). The RCC was awarded a $10,000 grant under this program. They were also awarded $10,000 each from the Maine Community Foundation and the Betterment Fund for a total of $30,000 toward the development of a Cultural Plan for the region. These three grants all had to be awarded to a non-profit organization. We thank the Houlton Community Arts Center Council for allowing us to apply for these grants under their umbrella and serving as the fiscal agent for the grant awards. During the summer, the RCC contracted with Saskia Reinholt and Reinholt Consulting LLC to handle the project. A Launch Meeting was held in September to explain the process and begin information gathering. Three Community Conversations were also held with one being in Houlton and the others in Danforth and Patten. Again, data was gathered from residents of the entire Tri-County Region that includes Southern Aroostook, Northern Penobscot and Northern Washington Counties. As the year came to a close, the committee was working with the consultants to develop surveys that would be issued in the spring. Keep your eyes open for these and be sure to complete one to provide your input. Again, anyone interested in being involved in this effort can contact me to be added to the distribution list. It continues to be a privilege to work for the people of the Town of Houlton. I continue to be impressed with people’s passion and commitment to this community we call home. We share a vision for a prosperous future. I’m proud to be a small part of the process. I encourage you to contact me with questions or ideas about any of the programs mentioned above or others you may have in mind. Together we can continue to make Houlton a great place to live, work and play. Respectfully submitted, Nancy Ketch Community Development Director (207)532-7111 [email protected] Fire Department The Houlton Fire Department is a combination department with eight full-time employees and twenty-two paid call firefighters. Chief Milton J Cone - 39 years Paid Call Deputy Chief Leland Cyr - 38 years Assistant Chief James Brown - 23 years Assistant Chief Kevin Tingley - 31 years Full Time FF/Drivers Walfy Roy - 36 years Brian Beals - 24 years Glenn Miller - 27 years Fred Craig - 27 years Daniel Norton Jr. - 12 years Dean Porter - 6 years. Swing – Person John Cummings - 3 months Paid Call Firefighters Michael Beals - 36 years David Beals - 31 years Jonathan Ross - 23 years Robert Hannigan - 22 years Glen Targonski - 21 years Kevin Harris - 17 years Dana LaPointe - 17 years Andrew Putnam - 17 years Peter Howe - 16 years Joshua Henderson - 16 years T.F. John Folsom - 13 years Anthony Benn - 12 years Jon Harbison - 7 years Andrew Clark - 6 years Wesley Tabb Jr. - 6 years Shane McQuade - 6 years Joshua Blanchette - 6 years Jordon Wotton - 2 years Mathew Belyea - 15 MThs. Past Honorary Members Dana Williamson April 1989 - May 2009 20 years Paul Folsom Sept. 1974 - March 1995 20 years Irvin Stevens April 1982 - Aug. 2003 20 years Phillip Cloney Nov. 1990 - Oct. 2011 21 years Michael Cummings Nov. 1982 - March 2012 29 years Robert Rairdon Dec. 1958 - March 1989 30 years Cedric Glidden July 1960 - March 1990 30 years James Cole June 1973 - June 2010 37 years Arlo Hall April 1971 - April 2010 39 years Eugene Ross April 1968 - August 2008 40 years 2016 Fire Department Activities The Fire Department had 126 calls for service that were handled by on duty personnel. The calls consisted of carbon monoxide detectors alarming, smoke detectors alarming, requests for smoke detector installations, assisting ambulance with lifts, responding with ambulance to cardiac arrest calls, checking permitted burns, checking smoke, propane, electrical smells, assisting MDEA (Meth Labs), unlocking vehicles, opening doors to homes. We also participated in Community Activities, Adopt A Block, 4th of July Holiday Light Parade, Touch A Truck, Wings and Wheels, Peanut Parade, and Moose Stompers. We also conducted Fire Extinguisher, and Fire Prevention Classes. There were 105 Fire Alarm Calls; 1/6 Chimney Fire, Ludlow Road 1/7 Electrical Fire, Tim Horton’s 1/12 Business Meeting 1/15 Accident, North Road – I-95 1/24 Accident, Snows led- Trailer Truck 1/25 Truck Rollover, Monticello 1/26 Training 2/1 False Alarm, Hospital 2/2 Car Fire, North Road 2/3 Smoke Investigation, Rite Aide 2/5 False Alarm, Hospital 2/7 Fire Alarm, Ricker Plaza 2/8 Carbon Monoxide, Washburn St. 2/9 Business Meeting 2/23 Training 3/8 Electrical Fire, New Limerick 3/8 Smoke Investigation, High School 3/8 Truck Fire, Haney Rd., Cary 3/9 Accident, Bangor Rd., Linneus 3/10 Accident, McDonald’s 3/22 Training 3/25 Permitted Burn, W. Settlement 3/26 Bridge Jumper, Highland Ave. 3/30 False Alarm, Crestview Manor 3/31 False Alarm, Aroostook Milling 4/3 Accident, I-95 4/5 Pellet Stove, Cooks Brook Rd. 4/5 Garage Fire, Tracy Rd., Amity 4/12 Business Meeting 4/17 Brush Fire, Clover Circle 4/18 Structure Fire, Moose Brook Rd. 4/25 Grass Fire, Foxcroft Rd. 4/27 Grass Fire, Callahan Rd. 4/27 Car Fire, New Limerick 4/28 Trash Can Fire, High School 5/4 Fire Alarm, Ricker Plaza 5/8 Dry Bin Fire, LP 5/8 Dryer Fire, Pleasant St. 5/8 False Alarm, Military St. Apts. 5/10 Business Meeting

20

Glenn Miller - 27 years Fred Craig - 27 years Daniel Norton Jr. - 12 years Dean Porter - 6 years. Swing – Person John Cummings - 3 months Paid Call Firefighters Michael Beals - 36 years David Beals - 31 years Jonathan Ross - 23 years Robert Hannigan - 22 years Glen Targonski - 21 years Kevin Harris - 17 years Dana LaPointe - 17 years Andrew Putnam - 17 years Peter Howe - 16 years Joshua Henderson - 16 years T.F. John Folsom - 13 years Anthony Benn - 12 years Jon Harbison - 7 years Andrew Clark - 6 years Wesley Tabb Jr. - 6 years Shane McQuade - 6 years Joshua Blanchette - 6 years Jordon Wotton - 2 years Mathew Belyea - 15 MThs. Past Honorary Members Dana Williamson April 1989 - May 2009 20 years Paul Folsom Sept. 1974 - March 1995 20 years Irvin Stevens April 1982 - Aug. 2003 20 years Phillip Cloney Nov. 1990 - Oct. 2011 21 years Michael Cummings Nov. 1982 - March 2012 29 years Robert Rairdon Dec. 1958 - March 1989 30 years Cedric Glidden July 1960 - March 1990 30 years James Cole June 1973 - June 2010 37 years Arlo Hall April 1971 - April 2010 39 years Eugene Ross April 1968 - August 2008 40 years 2016 Fire Department Activities The Fire Department had 126 calls for service that were handled by on duty personnel. The calls consisted of carbon monoxide detectors alarming, smoke detectors alarming, requests for smoke detector installations, assisting ambulance with lifts, responding with ambulance to cardiac arrest calls, checking permitted burns, checking smoke, propane, electrical smells, assisting MDEA (Meth Labs), unlocking vehicles, opening doors to homes. We also participated in Community Activities, Adopt A Block, 4th of July Holiday Light Parade, Touch A Truck, Wings and Wheels, Peanut Parade, and Moose Stompers. We also conducted Fire Extinguisher, and Fire Prevention Classes. There were 105 Fire Alarm Calls; 1/6 Chimney Fire, Ludlow Road 1/7 Electrical Fire, Tim Horton’s 1/12 Business Meeting 1/15 Accident, North Road – I-95 1/24 Accident, Snows led- Trailer Truck 1/25 Truck Rollover, Monticello 1/26 Training 2/1 False Alarm, Hospital 2/2 Car Fire, North Road 2/3 Smoke Investigation, Rite Aide 2/5 False Alarm, Hospital 2/7 Fire Alarm, Ricker Plaza 2/8 Carbon Monoxide, Washburn St. 2/9 Business Meeting 2/23 Training 3/8 Electrical Fire, New Limerick 3/8 Smoke Investigation, High School 3/8 Truck Fire, Haney Rd., Cary 3/9 Accident, Bangor Rd., Linneus 3/10 Accident, McDonald’s 3/22 Training 3/25 Permitted Burn, W. Settlement 3/26 Bridge Jumper, Highland Ave. 3/30 False Alarm, Crestview Manor 3/31 False Alarm, Aroostook Milling 4/3 Accident, I-95 4/5 Pellet Stove, Cooks Brook Rd. 4/5 Garage Fire, Tracy Rd., Amity 4/12 Business Meeting 4/17 Brush Fire, Clover Circle 4/18 Structure Fire, Moose Brook Rd. 4/25 Grass Fire, Foxcroft Rd. 4/27 Grass Fire, Callahan Rd. 4/27 Car Fire, New Limerick 4/28 Trash Can Fire, High School 5/4 Fire Alarm, Ricker Plaza 5/8 Dry Bin Fire, LP 5/8 Dryer Fire, Pleasant St. 5/8 False Alarm, Military St. Apts. 5/10 Business Meeting 5/12 Porch Fire, Bangor St. 5/16 Chimney Fire, Court St. 5/17 Fire Alarm, Gardiner Nursing Home 5/18 Structure Fire, New Limerick 5/19 Accident, I-95 5/24 Training 5/25 Structure Fire, Ludlow 5/27 Structure Fire, Hovey Rd. 6/10 Permitted Burn, Amity 6/14 Business Meeting 6/17 False Alarm, Court St. 6/19 Grass Fire, New Limerick 6/28 Training 7/2 Business Meeting 7/13 ATV Fire, Tim Horton’s 7/15 Electrical Fire, Hammond 7/26 Training 7/27 Accident, Hodgdon 7/30 False Alarm, Madigan Estates 8/4 Tree on Power Line, Cary 8/5 Stove Fire, Ricker Plaza 8/9 False Alarm, Madigan Apts. 8/12 Accident, North Street 8/14 Stove Fire, Ricker Plaza 8/23 Training 8/26 Accident, Hodgdon 8/29 Accident, Merrill 8/31 Accident, ATV, Military Street 9/6 Car Fire, Amity 9/9 Fire Alarm, North Street 9/16 False Alarm, Prospect St. 9/17 Accident, Littleton 9/23 Fire Alarm, High Street 9/26 Smoke in Basement, Court St. 9/27 Training 9/30 Accident, Summer/Pleasant St. 10/1 Accident, Union Square 10/8 Brush Fire, New Limerick 10/22 Tree on Power Line, New Limerick 10/24 Bark Pile, LP 10/25 Training 11/5 Accident, Hodgdon 11/8 Business Meeting 11/13 Burnt Food, New Limerick 11/22 Training 11/23 Burnt Food, Ricker Plaza 11/25 Accident, Ludlow Rd. 11/26 Accident, Linneus 11/28 Accident, North Rd. 12/2 Car Fire, Hammond 12/2 Accident, Hodgdon 12/5 Smoke Invest. Rollerama 12/13 False Alarm, Hospital 12/13 Business Meeting 12/14 Carbon Monoxide, Charles St. 12/20 Stove Fire, Sterritt St. 12/23 Broken Pipe, Elm St. 12/30 Accident, New Limerick The following equipment provides protection to the communities of Houlton, Amity, Cary, Hammond, Ludlow, and New Limerick: Chief’s Pickup – 2016 Ford ¾ ton 4 Wheel Drive 401 – 1999 Pumper, 1250 Pump, 1000 gallons water 402 – 2002 Pumper Tanker, 1250 pump, 3000 gallons water 404 – 2007 Rescue Truck 406 – 1994 105 ft. Ladder Truck, 1250 pump, 500 gallons water 409 – 1993 Dodge Multi – Use Pickup HazMat / WMD Decon Trailer Off-Road Rescue Trailer with ATV, Snow Sled, and Rescue Boggan 14 ft. Boat with motor Respectfully Submitted, Milton J. Cone Fire Chief [email protected] (207) 532-1320 Health & Social Services

21

5/12 Porch Fire, Bangor St. 5/16 Chimney Fire, Court St. 5/17 Fire Alarm, Gardiner Nursing Home 5/18 Structure Fire, New Limerick 5/19 Accident, I-95 5/24 Training 5/25 Structure Fire, Ludlow 5/27 Structure Fire, Hovey Rd. 6/10 Permitted Burn, Amity 6/14 Business Meeting 6/17 False Alarm, Court St. 6/19 Grass Fire, New Limerick 6/28 Training 7/2 Business Meeting 7/13 ATV Fire, Tim Horton’s 7/15 Electrical Fire, Hammond 7/26 Training 7/27 Accident, Hodgdon 7/30 False Alarm, Madigan Estates 8/4 Tree on Power Line, Cary 8/5 Stove Fire, Ricker Plaza 8/9 False Alarm, Madigan Apts. 8/12 Accident, North Street 8/14 Stove Fire, Ricker Plaza 8/23 Training 8/26 Accident, Hodgdon 8/29 Accident, Merrill 8/31 Accident, ATV, Military Street 9/6 Car Fire, Amity 9/9 Fire Alarm, North Street 9/16 False Alarm, Prospect St. 9/17 Accident, Littleton 9/23 Fire Alarm, High Street 9/26 Smoke in Basement, Court St. 9/27 Training 9/30 Accident, Summer/Pleasant St. 10/1 Accident, Union Square 10/8 Brush Fire, New Limerick 10/22 Tree on Power Line, New Limerick 10/24 Bark Pile, LP 10/25 Training 11/5 Accident, Hodgdon 11/8 Business Meeting 11/13 Burnt Food, New Limerick 11/22 Training 11/23 Burnt Food, Ricker Plaza 11/25 Accident, Ludlow Rd. 11/26 Accident, Linneus 11/28 Accident, North Rd. 12/2 Car Fire, Hammond 12/2 Accident, Hodgdon 12/5 Smoke Invest. Rollerama 12/13 False Alarm, Hospital 12/13 Business Meeting 12/14 Carbon Monoxide, Charles St. 12/20 Stove Fire, Sterritt St. 12/23 Broken Pipe, Elm St. 12/30 Accident, New Limerick The following equipment provides protection to the communities of Houlton, Amity, Cary, Hammond, Ludlow, and New Limerick: Chief’s Pickup – 2016 Ford ¾ ton 4 Wheel Drive 401 – 1999 Pumper, 1250 Pump, 1000 gallons water 402 – 2002 Pumper Tanker, 1250 pump, 3000 gallons water 404 – 2007 Rescue Truck 406 – 1994 105 ft. Ladder Truck, 1250 pump, 500 gallons water 409 – 1993 Dodge Multi – Use Pickup HazMat / WMD Decon Trailer Off-Road Rescue Trailer with ATV, Snow Sled, and Rescue Boggan 14 ft. Boat with motor Respectfully Submitted, Milton J. Cone Fire Chief [email protected] (207) 532-1320 Health & Social Services

5/12 Porch Fire, Bangor St. 5/16 Chimney Fire, Court St. 5/17 Fire Alarm, Gardiner Nursing Home 5/18 Structure Fire, New Limerick 5/19 Accident, I-95 5/24 Training 5/25 Structure Fire, Ludlow 5/27 Structure Fire, Hovey Rd. 6/10 Permitted Burn, Amity 6/14 Business Meeting 6/17 False Alarm, Court St. 6/19 Grass Fire, New Limerick 6/28 Training 7/2 Business Meeting 7/13 ATV Fire, Tim Horton’s 7/15 Electrical Fire, Hammond 7/26 Training 7/27 Accident, Hodgdon 7/30 False Alarm, Madigan Estates 8/4 Tree on Power Line, Cary 8/5 Stove Fire, Ricker Plaza 8/9 False Alarm, Madigan Apts. 8/12 Accident, North Street 8/14 Stove Fire, Ricker Plaza 8/23 Training 8/26 Accident, Hodgdon 8/29 Accident, Merrill 8/31 Accident, ATV, Military Street 9/6 Car Fire, Amity 9/9 Fire Alarm, North Street 9/16 False Alarm, Prospect St. 9/17 Accident, Littleton 9/23 Fire Alarm, High Street 9/26 Smoke in Basement, Court St. 9/27 Training 9/30 Accident, Summer/Pleasant St. 10/1 Accident, Union Square 10/8 Brush Fire, New Limerick 10/22 Tree on Power Line, New Limerick 10/24 Bark Pile, LP 10/25 Training 11/5 Accident, Hodgdon 11/8 Business Meeting 11/13 Burnt Food, New Limerick 11/22 Training 11/23 Burnt Food, Ricker Plaza 11/25 Accident, Ludlow Rd. 11/26 Accident, Linneus 11/28 Accident, North Rd. 12/2 Car Fire, Hammond 12/2 Accident, Hodgdon 12/5 Smoke Invest. Rollerama 12/13 False Alarm, Hospital 12/13 Business Meeting 12/14 Carbon Monoxide, Charles St. 12/20 Stove Fire, Sterritt St. 12/23 Broken Pipe, Elm St. 12/30 Accident, New Limerick The following equipment provides protection to the communities of Houlton, Amity, Cary, Hammond, Ludlow, and New Limerick: Chief’s Pickup – 2016 Ford ¾ ton 4 Wheel Drive 401 – 1999 Pumper, 1250 Pump, 1000 gallons water 402 – 2002 Pumper Tanker, 1250 pump, 3000 gallons water 404 – 2007 Rescue Truck 406 – 1994 105 ft. Ladder Truck, 1250 pump, 500 gallons water 409 – 1993 Dodge Multi – Use Pickup HazMat / WMD Decon Trailer Off-Road Rescue Trailer with ATV, Snow Sled, and Rescue Boggan 14 ft. Boat with motor Respectfully Submitted, Milton J. Cone Fire Chief [email protected] (207) 532-1320 Health & Social Services

The General Assistance Program provides housing, food, fuel, utilities or other basic necessities to those in need when such necessities are not available elsewhere. There are income guidelines established by the State of Maine and the Municipal Ordinance in each of the basic need categories, as well as responsibility requirements for each applicant. If a person does not qualify, they are directed to other resources that may be able to assist them. 2-1-1 Maine is a valuable resource for health and human services information that is easily accessed by dialing 2-1-1 or logging onto 211maine.org. The State of Maine reimburses the Town for 70% of its direct costs of General Assistance expenditures. In 2016 the Town of Houlton expended approximately $3,500 for the General Assistance Program; the majority of the 2016 costs were for housing assistance. There continue to be numerous programs available in our community that assist people with obtaining the skills and experience that will enable them to be self-sufficient. These programs are a valuable resource for our citizens. A special thank-you to Gail Cleary and Khylee Wampler for all of their assistance. Respectfully submitted, Lauren T. Asselin General Assistance Administrator [email protected] (207) 532-7111 John Millar Civic Center

As part of Houlton’s Parks and Recreation Department, the John A. Millar Civic Center always strives to provide healthy activity and entertaining events for the people who live, work, and visit our community. This year was no different – we were happy to offer and be the home for many events and activities that brought people into our community, as well as helped bring our community together.

Our 2016 schedule included a wide variety of programming:

SAMHA Junior Blackhawks youth hockey games and practices - dedicated parents, coaches, and players showed up to the rink even in their off-time for dry-land training sessions this year. Including the free introductory Learn To Skate program and the SAMHA alumni who have moved into coaching positions, this organization provides plenty healthy activity and teaches drive and work ethic to many of our community’s kids!

Strenuous practices and a host of well-played games by the varsity Blackhawks, earning them a much-

improved record this season. Congratulations seniors, and we can’t wait to see the rest of the players on the ice this fall.

Lots of Public Skating sessions and Stick Time Sundays, as well as Coed and Men’s Adult Hockey, and

a new, fast-growing program – Adult Skate, where you can hop on the ice for a less crowded, slower-paced session.

The annual Bill Weber Memorial Alumni Hockey Game, which brings back players spanning decades of

Houlton hockey together for a round-robin tournament – local legends mixed with recent grads and everything in between. Always fun to watch, always free admission, and any proceeds support SAMHA.

Moosestompers Weekend – as usual, this weekend brought a huge crowd and lots of life to Community

Park during a long County winter. With plenty of old classics and some new favorite events mixed in, there was something for everyone this year.

22

The General Assistance Program provides housing, food, fuel, utilities or other basic necessities to those in need when such necessities are not available elsewhere. There are income guidelines established by the State of Maine and the Municipal Ordinance in each of the basic need categories, as well as responsibility requirements for each applicant. If a person does not qualify, they are directed to other resources that may be able to assist them. 2-1-1 Maine is a valuable resource for health and human services information that is easily accessed by dialing 2-1-1 or logging onto 211maine.org. The State of Maine reimburses the Town for 70% of its direct costs of General Assistance expenditures. In 2016 the Town of Houlton expended approximately $3,500 for the General Assistance Program; the majority of the 2016 costs were for housing assistance. There continue to be numerous programs available in our community that assist people with obtaining the skills and experience that will enable them to be self-sufficient. These programs are a valuable resource for our citizens. A special thank-you to Gail Cleary and Khylee Wampler for all of their assistance. Respectfully submitted, Lauren T. Asselin General Assistance Administrator [email protected] (207) 532-7111 John Millar Civic Center

As part of Houlton’s Parks and Recreation Department, the John A. Millar Civic Center always strives to provide healthy activity and entertaining events for the people who live, work, and visit our community. This year was no different – we were happy to offer and be the home for many events and activities that brought people into our community, as well as helped bring our community together.

Our 2016 schedule included a wide variety of programming:

SAMHA Junior Blackhawks youth hockey games and practices - dedicated parents, coaches, and players showed up to the rink even in their off-time for dry-land training sessions this year. Including the free introductory Learn To Skate program and the SAMHA alumni who have moved into coaching positions, this organization provides plenty healthy activity and teaches drive and work ethic to many of our community’s kids!

Strenuous practices and a host of well-played games by the varsity Blackhawks, earning them a much-

improved record this season. Congratulations seniors, and we can’t wait to see the rest of the players on the ice this fall.

Lots of Public Skating sessions and Stick Time Sundays, as well as Coed and Men’s Adult Hockey, and

a new, fast-growing program – Adult Skate, where you can hop on the ice for a less crowded, slower-paced session.

The annual Bill Weber Memorial Alumni Hockey Game, which brings back players spanning decades of

Houlton hockey together for a round-robin tournament – local legends mixed with recent grads and everything in between. Always fun to watch, always free admission, and any proceeds support SAMHA.

Moosestompers Weekend – as usual, this weekend brought a huge crowd and lots of life to Community

Park during a long County winter. With plenty of old classics and some new favorite events mixed in, there was something for everyone this year.

The Civic Center was the base of operations for the annual Wild Katahdin Trust Snow Run/Walk, New

England Organ Bank 5k Walk/Run in Memory of Hannah Mooers, and several other charity races – these many great events help raise money for important causes and beloved people in our community and we appreciate all of the organizers, volunteers, and participants for their efforts.

Greater Houlton Chamber of Commerce held two events at the Civic Center in 2016 – the annual Southern Aroostook Trade Show, which was a crowd-pulling success as always, as well as a new favorite – the Black Fly Brewfest! This event brought brewers from across the state to the Civic Center to show off their talents to our community, and it was a hit. Here’s to an even more successful Black Fly Brewfest 2017.

Houlton Rifle and Pistol Club’s annual Gun Show, which continues to draw huge crowds in our small

town.

Northern Maine Soap Box Derby’s 31st annual race was held during the summer, and one of our racers ended up a World Champion! Mallory, whose family has raced in Houlton for years because it is the only Soap Box Derby program left in the state, was happy to come back and celebrate her huge win in our supportive community.

Bess the Book Bus Children’s Educational Fair, organized by Aid for Kids, continues to be a favorite of

local kids and parents by providing healthy activity, educational fun, and many giveaways to all!

Other events, including Houlton High School graduation, Houlton Agricultural Fair, weddings, parties, conferences, trainings, dinners, and more were a pleasure to host throughout the year.

In closing, I would like to thank the community for its continued support in so many ways – all of us at the Civic Center are happy to work hard for this community, and feel lucky to be able to do so. Respectfully submitted, Haley Nickerson Civic Center Supervisor [email protected] (207)532-1313 Parks & Recreation Department It is with pleasure that I present to you the 2016 Parks & Recreation Department annual report. Once again, this year has been a busy one for our department. The Gentle Memorial Building had some renovations in May of 2016. The building itself was evaluated in 2015 and it was discovered that there were cracks in the masonry wall between the gym & offices. It was determined that the damage had been caused by water leaks. The two masonry walls were repaired by Building Etc. Construction. It was done in a timely manner and we are thankful to have the building back to its repaired state. Overall the programs were well attended. Below is a listing of what was offered in 2016. Programs offered in 2016 Little Hoopsters Basketball – Grade K Summer Basketball Camp – Grades K-2 Tykes Basketball-Grades 1 & 2 Summer Basketball Camp – Grades 3-8 Pee Wee Basketball– Grades 3 & 4 Just For Kids Playground Program -Ages 5-13 Girls 5th & 6th Grade Basketball Youth Tennis Lessons – Ages 7 & Older Boys 5th & 6th Grade Basketball Youth Swim Lessons- Ages 6 & Older Boys 7th & 8th Grade Basketball Dutch Soccer Academy- Grades K-3

23

The Civic Center was the base of operations for the annual Wild Katahdin Trust Snow Run/Walk, New England Organ Bank 5k Walk/Run in Memory of Hannah Mooers, and several other charity races – these many great events help raise money for important causes and beloved people in our community and we appreciate all of the organizers, volunteers, and participants for their efforts.



town.





In closing, I would like to thank the community for its continued support in so many ways – all of us at the Civic Center are happy to work hard for this community, and feel lucky to be able to do so. Respectfully submitted, Haley Nickerson Civic Center Supervisor [email protected] (207)532-1313 Parks & Recreation Department It is with pleasure that I present to you the 2016 Parks & Recreation Department annual report. Once again, this year has been a busy one for our department. The Gentle Memorial Building had some renovations in May of 2016. The building itself was evaluated in 2015 and it was discovered that there were cracks in the masonry wall between the gym & offices. It was determined that the damage had been caused by water leaks. The two masonry walls were repaired by Building Etc. Construction. It was done in a timely manner and we are thankful to have the building back to its repaired state. Overall the programs were well attended. Below is a listing of what was offered in 2016. Programs offered in 2016 Little Hoopsters Basketball – Grade K Summer Basketball Camp – Grades K-2 Tykes Basketball-Grades 1 & 2 Summer Basketball Camp – Grades 3-8 Pee Wee Basketball– Grades 3 & 4 Just For Kids Playground Program -Ages 5-13 Girls 5th & 6th Grade Basketball Youth Tennis Lessons – Ages 7 & Older Boys 5th & 6th Grade Basketball Youth Swim Lessons- Ages 6 & Older Boys 7th & 8th Grade Basketball Dutch Soccer Academy- Grades K-3 MRPA/Red Claw Hot Shot Basketball Dutch Soccer Academy-Grades 4-8Youth Soccer Programs-Grades K & 1 T-Ball for ages 5 & 6Youth Soccer Program-Grades 2 & 3 First Pitch for ages 7 & 8Youth Soccer Program-Girls Grades 4-6 Just for Me Summer Program-4 years of AgeYouth Soccer Program-Boys Grades 4-6 Youth Soccer Clinic- Grades K-2Youth Soccer Program-Travel Grades 4-6 Youth Soccer Clinic-Grades 3-6Parents & Tots Gym Time Sneakin’ In Science Program-Ages 7-12 yearsRed Cross Babysitters Course-Ages 11-15 year Mini Science Camp-Ages 5 & 6 yearsVacation Fun Programs – Dec/Feb/April-Grades PK-6 Keyboard Lessons-Grades 2-6Halloween Fun Party-Houlton area Children Guitar Lessons-Grades 2-6Jr/Sr High Dances Peanut Parade & CarnivalSeasonal Open Gym Hours & Game Room Hours Kids Cooking Program-Ages 9-13 yearsNordic Skiing/Snowshoeing Kids Gardening Program-Ages 5-13 yearsMusterds Running Camp-Grades 4-8 Musical Theater Camp-Grades 2-6Pitch-Hit-Run Program-Grades 9-14 Touch a Truck – Houlton area ChildrenMRPA Track & Field-Ages 7-14 years Zumba Fitness ClassWalk Away Winter Program Men’s Basketball LeagueMen’s Open Gym Nights Winter Crafts & Gifts FairRug Hookers Group Sr. Town & Country Club

The highlight of the year included the generous donation from the Houlton Rotary Club and Vital Pathways for the purchase of our new Winter Sports Trailer. The Trailer was outfitted with 50 pairs of Nordic skis, boots, poles and a dozen pair of snowshoes. The goal of offering Nordic skiing to the Houlton community has been a dream of our department for many years. Now it is a reality and we look forward to providing skiing and snowshoeing to the public for many years to come.

We are so lucky to live in such a giving community. We thank the many volunteers for giving of their time and talents to our many programs. You have made a difference in our children’s lives by taking the time to be there for them. Our programs are stronger due to your involvement. Thank you again!

Also, I would like to thank the full-time maintenance staff and part-time program staff for their efforts to provide Houlton with great facilities and programs. Their dedication is remarkable and we are very fortunate to have such individuals working for the town.

As always, we welcome your ideas and suggestions on how we can better serve you, so please feel free to contact us to share your thoughts.

Respectfully SubmittedMarie CarmichaelRecreation [email protected]

Police Department

Welcome to the Houlton Police Department’s Annual Report for 2016. First and foremost I would like to thank the

The Civic Center was the base of operations for the annual Wild Katahdin Trust Snow Run/Walk, New England Organ Bank 5k Walk/Run in Memory of Hannah Mooers, and several other charity races – these many great events help raise money for important causes and beloved people in our community and we appreciate all of the organizers, volunteers, and participants for their efforts.



town.





In closing, I would like to thank the community for its continued support in so many ways – all of us at the Civic Center are happy to work hard for this community, and feel lucky to be able to do so. Respectfully submitted, Haley Nickerson Civic Center Supervisor [email protected] (207)532-1313 Parks & Recreation Department It is with pleasure that I present to you the 2016 Parks & Recreation Department annual report. Once again, this year has been a busy one for our department. The Gentle Memorial Building had some renovations in May of 2016. The building itself was evaluated in 2015 and it was discovered that there were cracks in the masonry wall between the gym & offices. It was determined that the damage had been caused by water leaks. The two masonry walls were repaired by Building Etc. Construction. It was done in a timely manner and we are thankful to have the building back to its repaired state. Overall the programs were well attended. Below is a listing of what was offered in 2016. Programs offered in 2016 Little Hoopsters Basketball – Grade K Summer Basketball Camp – Grades K-2 Tykes Basketball-Grades 1 & 2 Summer Basketball Camp – Grades 3-8 Pee Wee Basketball– Grades 3 & 4 Just For Kids Playground Program -Ages 5-13 Girls 5th & 6th Grade Basketball Youth Tennis Lessons – Ages 7 & Older Boys 5th & 6th Grade Basketball Youth Swim Lessons- Ages 6 & Older Boys 7th & 8th Grade Basketball Dutch Soccer Academy- Grades K-3

24

MRPA/Red Claw Hot Shot Basketball Dutch Soccer Academy-Grades 4-8Youth Soccer Programs-Grades K & 1 T-Ball for ages 5 & 6Youth Soccer Program-Grades 2 & 3 First Pitch for ages 7 & 8Youth Soccer Program-Girls Grades 4-6 Just for Me Summer Program-4 years of AgeYouth Soccer Program-Boys Grades 4-6 Youth Soccer Clinic- Grades K-2Youth Soccer Program-Travel Grades 4-6 Youth Soccer Clinic-Grades 3-6Parents & Tots Gym Time Sneakin’ In Science Program-Ages 7-12 yearsRed Cross Babysitters Course-Ages 11-15 year Mini Science Camp-Ages 5 & 6 yearsVacation Fun Programs – Dec/Feb/April-Grades PK-6 Keyboard Lessons-Grades 2-6Halloween Fun Party-Houlton area Children Guitar Lessons-Grades 2-6Jr/Sr High Dances Peanut Parade & CarnivalSeasonal Open Gym Hours & Game Room Hours Kids Cooking Program-Ages 9-13 yearsNordic Skiing/Snowshoeing Kids Gardening Program-Ages 5-13 yearsMusterds Running Camp-Grades 4-8 Musical Theater Camp-Grades 2-6Pitch-Hit-Run Program-Grades 9-14 Touch a Truck – Houlton area ChildrenMRPA Track & Field-Ages 7-14 years Zumba Fitness ClassWalk Away Winter Program Men’s Basketball LeagueMen’s Open Gym Nights Winter Crafts & Gifts FairRug Hookers Group Sr. Town & Country Club

The highlight of the year included the generous donation from the Houlton Rotary Club and Vital Pathways for the purchase of our new Winter Sports Trailer. The Trailer was outfitted with 50 pairs of Nordic skis, boots, poles and a dozen pair of snowshoes. The goal of offering Nordic skiing to the Houlton community has been a dream of our department for many years. Now it is a reality and we look forward to providing skiing and snowshoeing to the public for many years to come.

We are so lucky to live in such a giving community. We thank the many volunteers for giving of their time and talents to our many programs. You have made a difference in our children’s lives by taking the time to be there for them. Our programs are stronger due to your involvement. Thank you again!

Also, I would like to thank the full-time maintenance staff and part-time program staff for their efforts to provide Houlton with great facilities and programs. Their dedication is remarkable and we are very fortunate to have such individuals working for the town.

As always, we welcome your ideas and suggestions on how we can better serve you, so please feel free to contact us to share your thoughts.

Respectfully SubmittedMarie CarmichaelRecreation [email protected]

Police Department

Welcome to the Houlton Police Department’s Annual Report for 2016. First and foremost I would like to thank the Citizens, Town Council, Town Manager, and the Men and Women of the Houlton Police Department for making 2016 a successful year. The men and women of the department are dedicated, professional individuals who are career minded and work every day to provide a safe community while in partnership with our residents. Employees: In August, Chief Joe McKenna resigned after 20 months with the Houlton Police Department. Chief Tim DeLuca was selected to fill the position of Chief of Police and scheduled to begin in January of 2017. Chief DeLuca comes to Houlton after over 30 years of service with the Old Orchard Beach Police Department. In April of 2016, Dispatcher Jasmine Cyr was hired as a patrol officer and will be attending the Maine Criminal Justice Academy in 2017. Reserve dispatcher Carol Grant was hired as a full-time dispatcher to replace Officer Cyr. In December of 2016, Officer Travis Smith graduated from the Maine Criminal Justice Academy after 18 weeks of law enforcement training. Travis represented the police department professionally and with honor. We are pleased to have him back working here at home. In December of 2016, David Rairdon was hired to serve as our Animal Control Officer. David is contracted with other communities providing Animal Control Services and comes to us with Experience. Other activities: In November of 2016, the town council voted to accept $9,040 in drug seizure funds as a result of a joint investigation between the Houlton Police Department and the Maine Drug Enforcement Agency. Additional seizure funds are forthcoming and are a direct result of our partnership with Maine Drug Enforcement Agency. These funds will be used primarily to purchase equipment needed by the department to improve our ability to serve the community. The police department continues to make drug investigations and enforcement a top priority. The Police department works closely with the Region II law enforcement program brining practical experience to the classroom. This partnership is working to develop young men and women who have an interest in law enforcement. The police department provides a number of additional services to enhance relationships with the community. You can obtain more information at www.houltonpolice.com Calls for service: (not all inclusive) Homicides 0 Burglary 51 Property checks 2431 General complaints 435 Civil disputes 19 Criminal Mischief’s 44 Alarms 129 Assaults 37 Assist citizen 192 Assist other agency 220 ATV complaint 10 Domestic Assaults 17 Domestic disturbances 25 General disturbances 152 Escorts 92 Harassment 71 Sexual assaults 7 Juvenile offenses 27

25

Thefts 182Mental Health Crisis 6Money Escorts 488Motor vehicle accidents 295Motor vehicle complaints 176Motor vehicle stops 1910Robbery 1 Suspicious activity 342 Trespass 14Violation of bail conditions 19Welfare check 171 Parking complaints 33911 hang ups 118

Summary:

The Houlton Police Department pledges and is committed daily to serve our community with respect through professionalism. The department is community minded and believes our success is built upon a strong partnership. Our success depends on our knowledge of community needs and our residents understanding how we operate. Our highest of all priorities is to enforce all laws equitably and fairly providing a safe and enjoyable community for all, while meeting the highest standards of professionalism. All the members are committed to being approachable and service minded at all times.

The department has lots of exciting initiatives and programs scheduled for 2017, stay tuned.

“Safety to all in partnership”

Respectfully Submitted,Chief Timothy B. [email protected](207)532-2287

Public Works Department

Because of warmer temperatures and less than expected snow fall, Public Works had a great start to this year’s winter. During this time, the crew painted many of the interior walls in the Public Works Garage. This was a much-needed update. Also, employees constructed a foyer at the main entrance to keep the public out of harm’s way when entering the building.

Once spring arrived, I had a full list of projects to be completed beginning in May and into September. We dug up, rebuilt, and ditched the Cooks Brook Rd, Back Ridge Rd, parts of Smith Rd. The Porter Settlement Road saw a huge improvement because of the number of culverts replaced, ditches cleaned, new pavement and shoulder improvements. The Public Works crew were busy throughout the town replacing culverts, cleaning around guardrails and ditching. When completed, these smaller projects keep water from standing or flowing onto roadways.

During the summer, Public Works kept busy replacing and repairing storm catch basins. Tree work was also performed as needed.

For four weeks, the crew was busy crack sealing all of the roads that had been paved within the past 5 years.Completing this task was crucial to keeping our newly paved roads in the best condition possible. The sealantkeeps water out of the cracks thereby extending the life of the road.

Thefts 182Mental Health Crisis 6Money Escorts 488Motor vehicle accidents 295Motor vehicle complaints 176Motor vehicle stops 1910Robbery 1 Suspicious activity 342 Trespass 14Violation of bail conditions 19Welfare check 171 Parking complaints 33911 hang ups 118

Summary:

The Houlton Police Department pledges and is committed daily to serve our community with respect through professionalism. The department is community minded and believes our success is built upon a strong partnership. Our success depends on our knowledge of community needs and our residents understanding how we operate. Our highest of all priorities is to enforce all laws equitably and fairly providing a safe and enjoyable community for all, while meeting the highest standards of professionalism. All the members are committed to being approachable and service minded at all times.

The department has lots of exciting initiatives and programs scheduled for 2017, stay tuned.

“Safety to all in partnership”

Respectfully Submitted,Chief Timothy B. [email protected](207)532-2287

Public Works Department

Because of warmer temperatures and less than expected snow fall, Public Works had a great start to this year’s winter. During this time, the crew painted many of the interior walls in the Public Works Garage. This was a much-needed update. Also, employees constructed a foyer at the main entrance to keep the public out of harm’s way when entering the building.

Once spring arrived, I had a full list of projects to be completed beginning in May and into September. We dug up, rebuilt, and ditched the Cooks Brook Rd, Back Ridge Rd, parts of Smith Rd. The Porter Settlement Road saw a huge improvement because of the number of culverts replaced, ditches cleaned, new pavement and shoulder improvements. The Public Works crew were busy throughout the town replacing culverts, cleaning around guardrails and ditching. When completed, these smaller projects keep water from standing or flowing onto roadways.

During the summer, Public Works kept busy replacing and repairing storm catch basins. Tree work was also performed as needed.

For four weeks, the crew was busy crack sealing all of the roads that had been paved within the past 5 years.Completing this task was crucial to keeping our newly paved roads in the best condition possible. The sealantkeeps water out of the cracks thereby extending the life of the road.

26

Public Works acquired a few pieces of new equipment this year. Our first piece was a 7 X 12-foot trailer to mount our hay mulching machine too. The trailer also enables Public Works to haul hay which will be mulched and placed to be mulched in ditches and work areas. The second piece of equipment acquired was a hydraulic thumb for our excavator, The hydraulic thumb is used to remove fallen down trees, ditching and culvert replacement. The third and fourth piece of equipment obtained were two 2006 International single axle trucks, which will be used as salt trucks next season. These two pieces of equipment were from a state auction held in Augusta. Being able to purchase equipment not only updates our aging fleet but also is crucial to keeping our repairs and breakdowns to a minimum. The Public Works Department employs 11 full time employees. In closure, I would like to say thank you to the public for your informational phone calls, having patience with us and for letting us do our jobs. I look forward to the work that awaits us in 2017. Respectfully Submitted, Christopher Stewart Public Works Director [email protected] (207)532-1325

Insert Delinquent Real Estate Taxes December 31, 2016 Insert Delinquent Personal Property Taxes December 31, 2016 Insert Audit

27

Delinquent Real Estate Taxes as of December 31, 2016* INDICATES PARTIAL PAYMENTS HAVE BEEN MADE ON TAXES AFTER THE BOOKSCLOSED ON DECEMBER 31, 2016, AND THAT BALANCES AND/OR CHARGES ARESTILL OUTSTANDING AS OF FEBRUARY 1, 2017.

** INDICATES TAXES ASSESSED PLUS INTEREST CHARGES WERE COMPLETELY PAID AFTER THE BOOKS CLOSED ON DECEMBER 31, 2016.

A Current Year Previous YearsA & M CONSTRUCTION 3,482.13 ALBRITTON,ALLEN KEITH JR 2,859.13 2,978.87AMMONS,CHESTER A & PHYLLIS W 1,123.24

** ANDERSON,AMY K 536.23ANDERSON,CAROLYN M 1,541.93

** ANDERSON,LAWRENCE W SR & PATRICIA A 5.95ATL HOLDINGS LLC 3,750.12 AXE,J COOPER & JEAN A 1,168.13 1,358.95

B** B & N ASSOCIATES LLC 1,112.50

BANGOR SAVINGS BANK 3,394.23** BANK OF AMERICA NA 40.05

BARNES,THOMAS P 1,067.92BARNES,TOM 1,129.93

* BARTLETT,ELLEN 2,915.08BARTLEY,FRANCIS 184.68 252.03BARTLEY,FRANCIS E 1,644.28 1,849.69BARTMAN,WILLIAM J & SHAUNALEA D 961.20BEALS,DAVID A 1,339.45 1,426.52BEAR,VIOLET E 787.65 978.45BELYEA,DAVID A 1,917.95BLAKE,COOPER W 9.50

* BLANCHARD,SUE A 1,091.23* BOLES,GARY C (HEIRS) 427.20 558.34

BOTTING,NORMAN G JR 367.13 550.74BOUTILIER,MARK C & KRISTA L 814.36 819.19BOYCE,DANYA M 522.88 709.16BOYINGTON,RALPH C (HEIRS) 847.72 639.52BREWER,LINDA L 1,212.63BREWER,PATRICK G & ROBBIN M 1,637.60 1,140.06BREWER,ROBERT L & BEVERLY P 529.55 428.97BRINK,DEWAYNE 340.43BROWN,KATHERINE A 1,252.68 615.07

* BROWN,ROGER J & DENISE M 399.98BROWN,THOMAS H 1,000.00BRYAN S NELSON LIVING TRUST 368.93

* BUBAR,PAUL W & GARCIA,CINDY L 883.33BUBAR,STACEY L 1,240.13BUFFALO HOLDINGS LLC 3,933.80

28

BURPEE,RUTHANN 1,059.10 1,248.06

C** CAMERON,VICKI J 460.65

CANADIAN PACIFIC RAIL 11.45CARDONA,JERRY (HEIRS) 1,083.58CARLOS,MICHAEL N & MARY R 1,114.72CARMICHAEL,DAVID D 2,469.75CARON,HEIDI 86.71CARON,RONALD J AND HEIDI M 109.03 168.11CASSIDY,BRENT D 1,068.00CHADWICK FLORIST & GREENHOUSES LLC 2,113.73CHARETTE,MELVIN J & LISA A 1,953.55

** CHEESEBOROUGH,LUIS A & SARA & RAFAEL 1,400.85CLARK, TARA 97.90CLARK,ELIZABETH (HEIRS) 86.78 203.74CLEARY,PAUL J 1,504.10 1,707.12COASTLINE HOMES REALCO LLC 6,419.13 6,592.87CONDON,JAMIE O & TINA M 1,828.95CORBETT,CRAIG B & TONYA L 402.73 809.91COUNTY ONE REALTY LLC 6,465.86 CRANE,PAULINE - LIFE ESTATE 798.78

* CROVO,WILLIAM F 976.78 393.46** CUSHING,ARTHUR P JR & LORRAINE 615.14

DDAVIS,BILLIE JO 11,665.07 DENTY,FRANCIS W JR & LADNER, CHERYL A 132.05DEUTSCHE BANK NATIONAL TRUST COMPANY 872.41DEVOE,CAROLYN M 1,114.72 1,304.64DISTEFANO,RACHEL LEVIEN 1,753.30DOBBINS,REGINALD JACK & CHRISTIE L 389.38 569.94DONAHUE,TIMOTHY M (DEVISEES) 1,234.88 697.89DOW,GREGORY A 1,303.85DOW,REGINALD K & EMILY J 2,300.65 2,404.12DRAKE,GRAYDON H & KATHRYN D 1,817.82DRAUS,FRANK T & SHELLEY A 4,000.55 DUFF,JOSEPH A & BRENDA C 858.85DUFF,SUSAN & DUFF,MARY 171.32DUFF,VIOLA C (HEIRS) 1,246.00 DUMONT,DOUGLAS O 990.13DUNHAM,MICHAEL H & VICKIE J 1,025.72 1,220.59

EELGENDI,SARA 1,367.86EMERT,CHANDRA J 656.00ERICKSON,CLIFFORD W & BARBARA L 2,284.61

FF GARVIN INC 683.08FARMER,BRIAN 845.02

29

FARRAR,MICHAEL 200.25 274.35FARRAR,MICHAEL J 1,564.18 1,774.70FARRAR,PRICILLA (DEVISEES) 1,432.90 FARRAR,ROBBIE E & JEWELL,ADA J 22.67FAULKNER,WILLIAM J 420.53FITZPATRICK,DAVID A 1,863.24 FITZPATRICK,HEIDI S 2,160.48FITZPATRICK,MATTHEW A & SERENNA J 235.80FITZPATRICK,MICHAEL 1,441.80 FITZPATRICK,PETER J II 1,105.83 985.23FLETCHER,NICOLE 229.40FLEWELLING,DOUGLAS A 51.53FLEWELLING,THOMAS J & CHARLENE M 1,408.43FLINT,FRANK E JR (HEIRS) 1,708.80 1,795.70FOLSOM,CINDY 765.40 685.98FOLSOM,MICHAEL A & KIMBERLY J 1,194.83 892.80FOREST,BRIAN R 93.45FOSTER,JODI L 360.45 537.49FOSTER,KEITH H 369.35 433.39FOSTER,KEITH H & BONNIE L 996.80 1,184.70FOSTER,PETER O 413.85FOSTER,PETER O & BELL,TENAMARIE J 789.41FOSTER,RACHEL E & LONG,JOSEPH 756.50 1,154.86FOSTER,WAYNE H & LISA A 1,439.57FRASER,BETTY J 763.43FULLER,DONALD JR & SHASTA 1,081.35

GGALLOP,DENNIS F 1,073.01GEARY,CLYDE DRAKE 669.73

** GENTLE,SALLY A 128.22** GILLIS,BARRY G 356.00

GINZBURG,SERGEY & KISLOV,EVGENII 1,085.80 1,162.07GLIDDEN,ROBERT L JR 122.37 GLOBAL PREMIER ASSET MANAGEMENT LLC 801.00GOGAN,JOAN M 4,020.58

* GONYA,ARNOLD F 438.33 521.73* GONYA,PATRICIA A (HEIRS) 772.08 640.02

GOODALL,GARY D & LUETTA J 3,900.21 4,139.25GRAHAM,BRADLEY L & LYNN M 1,960.23 GRAHAM,BRET S 963.43GRAMOUR,LANCE M 1,328.33GRANT,ROBERT & CHRISTINE 463.76GRANT,SARAH J 912.25GREENLEAF,MICHELLE R 407.17GRIFFITH,FREDERICK M & LEIGH C 1,470.73 503.55

HHAFFORD,GRACE-TENANT IN POSSESSION 769.75

** HAMMOND & MCLAUGHLIN LLP 3,442.08

30

HAND,TRENT L & SANDRA A 1,119.18 1,315.63HANINGTON,MICHAEL S 46.72HANNING,DARRELL A 1,615.35 1,820.27HANNING,DOROTHY M 2,565.43 HANNING,FRED 560.73HARDY,BILLY D 829.93HARDY,KRISTIN A 422.75

** HAYES,SANDRA J 1,288.27HAYNES,MICHAEL Q 760.95HEALY,MAGALY 16.70HEATH,JOEL P & SUE E 1,157.00 1,418.31HEMORE,JAMES K & WILLIAMS-HEMORE,GRACE M 1,363.93HENDERSON,OTIS A 869.97HENDERSON,TOBIAS E 1,797.80 1,999.37HETHERINGTON,LARRY A 1,508.55 1,372.20HETHERINGTON,TONIMARIE T 624.47HOLMES,GERALD R & LARRY D 749.83

** HOLMES,GERALD R & RUTH G 1,797.80HOLMES,GLEN ALLEN JR 436.48HONG,EUN-KYUNG 2,176.05HOULTON FLYING CLUB 46.72HUBERT,PAUL M 1,562.54HUGHES,JAMES D & JOSEPH F 251.43 313.45HUGHES,JOSEPH F 729.80 919.61HUTCHINSON,DAVID J & KATHY A 1,475.18HYMAN,ARNOLD JOHN II & YVONNE H 2,026.98

IIRISH,AMMIE & BRAD 157.98 179.63IVEY,JULIE A 932.28

J* J & C ENTERPRISES 3,564.45

JACKETT ENTERPRISES INC 231.40JACKETT,BLAINE A & SHARON R 3,284.10

* JACKINS,EUGENE A & DOLORES 607.92* JACKINS,EUGENE A & DOLORES A 731.24

JEWELL JR,DANIEL A 11.13JEWELL,DONNA 574.05 754.73JOHN B DUNN - TRUSTEE 1,848.24JOHNSON FAMILY INVESTMENTS LLC 7,295.78 6,358.86

* JONES,ANSEL W 405.48JONES,DANA P & ELSIE L 1,033.65JONES,STEVEN C & GRANT,TERI LYNN 1,314.98JOSLYN,CALVIN L 1,791.13

KKARWOWSKI,ARKADIUSZ & MALGORZATA 1,355.03 1,435.88KEEGAN JR,ALBERT K 120.15 179.94KEEGAN,ALBERT K JR & ANN M 1,310.22KELLEY,CAROLYN 1,039.08

31

KELLEY,CAROLYN A 311.50KELLEY,RICHARD A 53,306.55KELLY,LOUISE M 573.42

* KERVIN,VERNA-LIFE ESTATE 505.57KIMBALL,JOHN J & WEI CHEN 892.22KING,DENNIS M & BRIDGET K 874.43 1,066.71KINNEY,REBECCA R 1,326.10 1,526.09KIRLIN,DAWN B 881.09 1,152.70KNAPP,HALSON J 471.70 537.49KNAPP,JACK K 1,610.90KNIGHTS,NANCY PARKS 2,925.88 1,580.72KUNZE,MARGO B 596.30

LLAING,LARRY E 1,306.08 1,505.73LANDRY,TAMMY 1,025.72LAPRADE,VINCENT G JR & GIBLIN,BARBARA PERRY 535.82LARSON,WILLIAM T SR 1,446.25 1,641.82LAWRENCE,PATRICIA A 4,725.90 LECUYER,GARY 534.00LEWIS,MATTHEW J & KAREN P 776.53 1,382.17LEZOTTE,GREGORY A & LYNNE A 2,107.07 2,384.59LINNEUS REALTY TRUST 1,622.03 LLOY,PETER 954.53 1,028.56LOOMES,CAROLYN K 1,221.52 1,413.25LOROM,BARRY & DARCY 3,295.23 LYON,MARK J & DORI A 1,357.25 1,551.30

M** MACDONALD,DAWN M ET AL 562.00

MACDONALD,TRACY A 3,083.85 3,533.66MACDONALD,WAYNE G SR (DEVISEES) 433.10MAGNUS,BERTRAM A 1,435.61MAKER,HAROLD L & HEATHER M 1,566.40MALONE,CLYDE M & LISA M 821.03MALONE,JOHN W 534.00 1,120.65MANUEL,ABBIE S 727.58MARKET SQUARE HISTORICAL LLC 1,116.43MASON,ALICON 954.53 633.23MASON,DORIS J 1,299.40

* MASON,ROGER J 433.88 162.76MATTHEWS,MARK 264.77MCAFEE,CHAD A 1,498.12MCAFEE,JOHN W (TRUSTEE) (HEIRS) 1,535.25 2,536.27MCCARTHY,RUBY E (DEVISEES) 765.40MCCARTHY,STEWART A 1,654.51MCCARTHY,STEWART A & JAMIE M 1,922.40MCCLURE,MICHELLE L 749.83 826.82MCCLUSKEY,G WILLIAM & MARTINE B 1,307.01MCCORDIC,GREG & ADRIANNE 1,143.65 1,340.52MCDONALD,STEPHEN L 1,486.30

32

MCEWEN,BRANDI N 556.25MCGARY,RICK A & CHARLENE J 774.30 984.28MCGARY,RONALD A 874.43 1,066.71MCGILLICUDDY,CHARLES J & ELSIE P 598.53MCGILLICUDDY,JOSEPH C 2,398.55MCGRAW,JAMES A & SHARON M 821.03MCLAUGHLIN,EILEEN E 2,129.32 2,223.40MCPHEE,KEVIN (HEIRS) 3,562.23 12,177.25MCQUEEN,DONAT DAVID & WALLACE,SANDRA MARIE 342.65MERRILL,ASHLEY 86.78MERRILL,REBECCA S 896.68 1,089.34MERRILL,REBECCA S & MERRILL,MALINDA 458.35

** MERRITT,APRIL D 1,468.50METCALF,JUDITH A 3,619.69METHERELL,WALTER W & AMY 3,400.71

* MILLER,JONATHAN P & HEATHER S 905.58MILTON,JESSICA L 506.02MITCHELL,BILLIE MAE 578.50MITCHELL,SUSAN M 2,038.10

** MJG INC 829.93** MOFFATT,GARY W & MARGARET M 656.37

MOODY,GEORGE M & JANE M 2,289.53MOOERS,DONALD E 576.28MOOERS,DONALD E & ROXANA R 5,499.76

* MORIN,GEORGIANN - LIFE ESTATE 711.02MORLEY,WARREN H 673.35MOUNTAIN,THEODORE E JR & BONITA L 1,419.55MOYNIHAN,DANIEL III 1,192.60 1,277.16MOYNIHAN,DANIEL JR & DANIEL III 1,232.65 1,311.41MURPHY,JOHN 663.05

NNADEAU,CORINNE M & LUCAS M 2,609.92 NASON,TORRIE L 1,012.38 880.51

** NELSON,ERIC 14,613.81 ** NELSON,ERIC L & JENNIFER M 12,048.39

NICKERSON,DEAN E 754.28 944.51NORTON,DEBORAH 678.63 861.10

O O'DONNELL,DONALD J JR 48.95

PPARKS,CHRISTINE M (LIFE ESTATE) 1,110.28 PASANEN,NOREEN E (HEIRS) 2,436.38 2,542.16PEABODY EQUIPMENT CO INC 413.85PEABODY,DANIEL C & TRACI G 2,018.07PEEDLE DEEDLE DOG LLC 2,129.32

* PHILLIPS,BETTY J 496.17 1,187.56PHILLIPS,DIANNE C 534.00 19.09PICKERING,JEFFREY AS TRUSTEE 1,468.50 1,570.71

33

POLCHIES,CAROL (HEIRS) 527.32PORTER,JOSEPH M & MISTY A 4,972.88POWER,ROBERT & JUNE A 725.35 795.47PRYOR,RANDALL R 2,587.68

Q ** QUINN-SCHNEIDER,SHEILA 338.70

RRAIRDON,PETER N 1,588.65 194.01RAMSAY,JOHN (HEIRS) 896.68 969.72RAMSEY,JOHN & SABRINA R 160.20RAMSEY,SABRINA 318.18REEVES,CATHERINE 1,561.95 1,765.96RILEY,RICHARD 1,119.18 1,196.01RILEY,RICHARD & SUSAN M 1,315.90ROBICHEAUX,FREDERICK J & TARA L 329.30ROCKWELL,JAIME M & ERICA D DAVIS 2,207.20ROSS,DONALD J (HEIRS) 295.97ROSS,HOLLY A 723.13 906.36ROWE,GLEN D & BEVERLY B 870.33ROYAL,GREGORY P & LUCIENNE L 1,579.75 1,784.06ROYAL,LUCIENNE L 5,355.58RUSH,ROBERT R (DEVISEES) 449.45RUSH,STEPHEN D & WANETA 1,279.38RUSH,STEPHEN D & WANITA L 2,819.08

RUSSELL,JOYCE A 827.70** RUSSELL,MARCUS C II & ERLENE N 4,294.25

RYAN,JOHN & WENDY 912.25 992.03

SSABATIS,JOSEPH F & FRANCES L 291.47 SCHOOLS,JERRY A 945.63 955.78SCOTT,MICHAEL A 872.20SCRIBNER HILL LLC 9,914.60SENNETT,DANIEL & ANGIE 703.10SHANNON,DANIEL E 1,274.93 1,486.98SHAW,GARY 137.95 433.22SHEAVES,TREVOR 1,410.65 1,498.93SIMPSON,RICHARD L & MARILYN 458.35 530.38SLOAN,PATRICIA E 956.75SMART,THOMAS & DEBORAH 953.32 SMITH,KEVIN W 609.65 677.79SOLOMON,MICHAEL 329.30SPELLMAN,JOAN L 522.88SPELLMAN,RICHARD 594.07SPELLMAN,RICHARD G 629.67SPELLMAN,RICHARD G & BERNADETTE C 6,067.58 SPINNEY,ROBERT A 522.88

* SPRAGUE,CHARLOTTE M 717.16** STAUFFER,VERONICA 3,691.27

34

STEVENS,CHARLES A & CONSTANCE M 712.00 440.28STEWART,DANA A & DEBORAH A 1,673.20 1,879.11SUITTER,ERVIN D & DEBIE L 2,418.57 2,637.21SUITTER,KEITH A (HEIRS) 304.83SWALLOW,KILBURN B 2,038.10 2,137.09SWALLOW,KILBURN B & ABBIE B 2,158.25 2,479.92SWALLOW,MICAH D 480.60SYLVAIN,SHAUN 656.38

TTAPLEY,GERALD E-LIFE ESTATE 1,535.25 1,732.34

** TAYLOR,BRENDA A 818.80 TAYLOR,DEBORAH M 1,254.90 1,346.99

** THIBODEAU,MARK JR & DANIELLE 1,094.70THIBODEAU,SETH F & BRITTAINY L 732.03THOMAS,FAWNER K 155.75 329.30THOMAS,RODERICK H 1,553.05TIDD,KELLI MARIE 1,960.23TIDD,MICHAEL D 476.15TOMAH,JOE 193.58 594.06TOMPKINS,HARLEY A 89.35TOMPKINS,WILLIAM & TAMMY 554.53TOUPIN,SHAWN E 542.90TRANSUE,JOYCE E 600.84TUCKER,CLARE J & CAROL A 3,793.63

U * UPTON,VERNON R & RACHAEL L 1,679.88

VVANBUSKIRK,TAMIKO M 1,150.33 1,340.84VAUGHN,WAYNE 1,025.72 1,119.22VINCENT,LAWRENCE G (DEVISEES) 1,003.47

WWARDWELL JR,STEVEN W 1,036.86 1,196.54WATSON,CALEB 1,183.70WATSON,HOLLY J 3.65WATSON,KRIS R 1,025.72WEBB,BERNARD L JR & JODY E 1,568.63WESTAR LOGISTICS INC 10,982.60WHEELER,ROBERT E 413.85WHITE,HEATHER D 247.48WHITNEY JR,FREDERICK R 5.16WIGGINS,MADELINE 207.15WIGGINS,REBA Y 522.88 709.16WIGGINS,REBECCA L 164.65 344.82WIGGINS,STEPHEN J & KATHRYN J 972.33WILCOX,GEORGE L JR 1,753.30 1,847.43WILCOX,JOSEPH S (DEVISEES) 1,161.45

* WILLIAMS,CRAIG A & VICKY 1,014.60

35

WITCHER,JAY 1,893.48WOODS,JAMES A & MYRON,ROSALIE D 1,126.02WOODS,JOHN R 2,196.07WORTHLEY,JONATHAN D & JANA N 2,298.42 2,175.56WORTHLEY,LOUISE M & WINSLOW, JULIE R 1,192.60WRIGHT,ROBERT P & NICOLA L 1,340.75WYLIE,JOAN M (DEVISEES) 1,479.63 1,626.82

X

Y YORK,JENNIFER L 1,341.68 774.86

Z

548,915.35 161,529.35

Delinquent Personal Property Taxes as of December 31, 2016* INDICATES PARTIAL PAYMENTS HAVE BEEN MADE ON TAXES AFTER THE BOOKSCLOSED ON DECEMBER 31, 2016, AND THAT BALANCES AND/OR CHARGES ARESTILL OUTSTANDING AS OF FEBRUARY 1, 2017.


A Current Year Previous YearsADAMS,GERALD D 42.28ANDERSON TRUCKING CO 17.38

B BEALS,MICHAEL 75.65

CCARMICHAEL,KEVIN 26.70CHADWICK FLORIST & GREENHOUSES LLC 605.20COASTLINE HOMES HOULTON LLC 304.83COUNTY ONE REALTY, LLC 39.89

D DOW,REGINALD K & EMILY J 298.26

E

FFITZPATRICK,HAROLD SR 244.75FITZPATRICK,SERENNA 6.68

G GOGAN,JOAN M & RICHARD A 1,711.03

HHOULTON LEGAL SERVICES, PA 299.95

I

JJ.E.I. SPORTS 64.52JACKETT ENTERPRISES INC 144.63

K

L

MMONFILS,LORRAINE 24.48

36

Delinquent Personal Property Taxes as of December 31, 2016* INDICATES PARTIAL PAYMENTS HAVE BEEN MADE ON TAXES AFTER THE BOOKSCLOSED ON DECEMBER 31, 2016, AND THAT BALANCES AND/OR CHARGES ARESTILL OUTSTANDING AS OF FEBRUARY 1, 2017.


A Current Year Previous YearsADAMS,GERALD D 42.28ANDERSON TRUCKING CO 17.38

B BEALS,MICHAEL 75.65

CCARMICHAEL,KEVIN 26.70CHADWICK FLORIST & GREENHOUSES LLC 605.20COASTLINE HOMES HOULTON LLC 304.83COUNTY ONE REALTY, LLC 39.89

D DOW,REGINALD K & EMILY J 298.26

E

FFITZPATRICK,HAROLD SR 244.75FITZPATRICK,SERENNA 6.68

G GOGAN,JOAN M & RICHARD A 1,711.03

HHOULTON LEGAL SERVICES, PA 299.95

I

JJ.E.I. SPORTS 64.52JACKETT ENTERPRISES INC 144.63

K

L

MMONFILS,LORRAINE 24.48

** MOOERS,PAULA M 60.08MOUNTAIN,THEODORE JR 40.05

N

O

PPICKERING,JEFFREY 168.61

Q

R RUSH,STEPHEN D & WANITA L 576.28

SSCHOOLS,PATRICIA R 28.92SEARS OF HOULTON 171.33SPELLMAN,RICHARD 66.75STEWART MCCARTHY INC. 732.03

TTAPLEY,RANDOLPH 267.00TOMRA MAINE 1,470.73

U U REST LLC 2,538.73

V

W 134.92WEBB,BERNARD L JR 182.45WILDE,GALEN 51.18WILLIAMS,MICHELLE 22.25

X

Y

Z

Total 9,948.98 468.56

37

Audited Financial Statements

Town of Houlton, Maine

December 31, 2016

Proven Expertise and Integrity

38

TOWN OF HOULTON, MAINE

DECEMBER 31, 2016

CONTENTS PAGE

INDEPENDENT AUDITORS’ REPORT 1 - 3 MANAGEMENT’S DISCUSSION AND ANALYSIS 4 - 11

BASIC FINANCIAL STATEMENTS

GOVERNMENT-WIDE FINANCIAL STATEMENTS STATEMENT A - STATEMENT OF NET POSITION 12 STATEMENT B - STATEMENT OF ACTIVITIES 13 - 14

FUND FINANCIAL STATEMENTS

STATEMENT C - BALANCE SHEET - GOVERNMENTAL FUNDS 15 STATEMENT D - RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET POSITION 16 STATEMENT E - STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES – GOVERNMENTAL FUNDS 17 STATEMENT F - RECONCILIATION OF THE STATEMENT OF REVENUES,

EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES 18

NOTES TO FINANCIAL STATEMENTS 19 - 44

REQUIRED SUPPLEMENTARY INFORMATION REQUIRED SUPPLEMENTARY INFORMATION DESCRIPTION 45 SCHEDULE 1 - BUDGETARY COMPARISON SCHEDULE - BUDGETARY

BASIS – BUDGET AND ACTUAL - GENERAL FUND 46 SCHEDULE 2 - SCHEDULE OF PROPORTIONATE SHARE OF THE NET

PENSION LIABILITY 47 SCHEDULE 3 - SCHEDULE OF CONTRIBUTIONS 48 NOTES TO REQUIRED SUPPLEMENTARY INFORMATION 49

39

OTHER SUPPLEMENTARY INFORMATION

OTHER SUPPLEMENTARY INFORMATION DESCRIPTION 50 SCHEDULE A - BUDGETARY COMPARISON SCHEDULE – BUDGETARY BASIS – BUDGET AND ACTUAL – GENERAL FUND REVENUES 51 SCHEDULE B - SCHEDULE OF DEPARTMENTAL OPERATIONS – GENERAL

FUND 52 - 54 SCHEDULE C - COMBINING BALANCE SHEET - NONMAJOR GOVERNMENTAL FUNDS 55 SCHEDULE D - COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES – NONMAJOR GOVERNMENTAL FUNDS 56 SPECIAL REVENUE FUNDS DESCRIPTION 57 SCHEDULE E - COMBINING BALANCE SHEET - NONMAJOR SPECIAL REVENUE FUNDS 58 SCHEDULE F - COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - NONMAJOR SPECIAL REVENUE FUNDS 59 CAPITAL PROJECTS FUNDS DESCRIPTION 60 SCHEDULE G - COMBINING BALANCE SHEET - NONMAJOR CAPITAL

PROJECTS FUNDS 61 SCHEDULE H - COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - NONMAJOR CAPITAL

PROJECTS FUNDS 62 GENERAL CAPITAL ASSETS DESCRIPTION 63 SCHEDULE I - SCHEDULE OF GENERAL CAPITAL ASSETS BY FUNCTION 64 SCHEDULE J - SCHEDULE OF CHANGES IN GENERAL CAPITAL ASSETS BY FUNCTION 65

FEDERAL COMPLIANCE

INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 66 - 67

40

1

INDEPENDENT AUDITORS’ REPORT Town Council Town of Houlton Houlton, Maine Report on the Financial Statements We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Town of Houlton, Maine as of and for the year ended December 31, 2016, and the related notes to the financial statements, which collectively comprise the Town’s basic financial statements as listed in the table of contents. Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors’ Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of


3 Old Orchard Road, Buxton, Maine 04093

Tel: (800) 300-7708 (207) 929-4606 Fax: (207) 929-4609 www.rhrsmith.com

41

2

accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate

to provide a basis for our audit opinion. Opinion

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the Town of Houlton, Maine as of December 31, 2016, and the respective changes in financial position and cash flows, where applicable, thereof for the year then ended, in conformity with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, budgetary comparison information and pension information on pages 4 through 11 and 46 through 49 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise Town of Houlton’s basic financial statements. The Budgetary Comparison Schedule – Budgetary Basis – Budget and Actual – General Fund Revenues, Schedule of Departmental Operations – General Fund, combining and individual nonmajor fund financial statements and capital asset schedules are presented for purposes of additional analysis and are not a required part of the basic financial statements.

42

3

The Budgetary Comparison Schedule – Budgetary Basis – Budget and Actual – General Fund Revenues, Schedule of Departmental Operations – General Fund, combining and individual nonmajor fund financial statements and capital asset schedules are the responsibility of management and were derived from and related directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Budgetary Comparison Schedule – Budgetary Basis – Budget and Actual – General Fund Revenues, Schedule of Departmental Operations – General Fund, combining and individual nonmajor fund financial statements and capital asset schedules are fairly stated in all material respects in relation to the basic financial statements as a whole. Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated April 28, 2017, on our consideration of the Town of Houlton, Maine’s internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Town of Houlton, Maine’s internal control over financial reporting and compliance.

Buxton, Maine April 28, 2017

43

4

REQUIRED SUPPLEMENTARY INFORMATION MANAGEMENT'S DISCUSSION AND ANALYSIS

DECEMBER 31, 2016

(UNAUDITED) The following management’s discussion and analysis of the Town of Houlton, Maine's financial performance provides an overview of the Town's financial activities for the fiscal year ended December 31, 2016. Please read it in conjunction with the Town's financial statements.

Financial Statement Overview The Town of Houlton’s basic financial statements include the following components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also includes required supplementary information which consists of the general fund budgetary comparison schedule and pension information, and other supplementary information which includes combining and other schedules.

Basic Financial Statements The basic financial statements include financial information in two differing views: the government-wide financial statements and the fund financial statements. These basic financial statements also include the notes to financial statements that explain in more detail certain information in the financial statements and also provide the user with the accounting policies used in the preparation of the financial statements.

Government-Wide Financial Statements The government-wide financial statements provide a broad view of the Town’s operations in a manner that is similar to private businesses. These statements provide both short-term as well as long-term information in regards to the Town’s financial position. These financial statements are prepared using the accrual basis of accounting. This measurement focus takes into account all revenues and expenses associated with the fiscal year regardless of when cash is received or paid. The government-wide financial statements include the following two statements:

The Statement of Net Position – this statement presents all of the government’s assets, deferred outflows of resources, liabilities and deferred inflows of resources with the difference being reported as net position.

The Statement of Activities – this statement presents information that shows how the government’s net assets changed during the period. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of the related cash flows.

44

5

Both of the above mentioned financial statements include a column for the following activities:

● Governmental activities – The activities in this section are mostly

supported by taxes and intergovernmental revenues (federal and state grants). All of the Town's basic services are reported in governmental activities, which include general government, protection, public services, health and culture, parks and recreation, airport, education, and unclassified.

Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over

resources that have been segregated for specific activities or objectives. The Town of Houlton, like other local governments uses fund accounting to ensure and demonstrate compliance with financial related legal requirements. All of the funds of the Town of Houlton are governmental funds.

Governmental funds: All of the basic services provided by the Town are financed

through governmental funds. Governmental funds are used to account for essentially the same functions reported in governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, the governmental fund financial statements focus on near-term inflows and outflows of spendable resources. They also focus on the balance of spendable resources available at the end of the fiscal year. Such information will be useful in evaluating the government’s near-term financing requirements. This approach is known as the current financial resources measurement focus and the modified accrual basis of accounting. Under this approach revenues are recorded when cash is received or when susceptible to accrual. Expenditures are recorded when liabilities are incurred and due. These statements provide a detailed short-term view of the Town’s finances to assist in determining whether there will be adequate financial resources available to meet the current needs of the Town. Because the focus of governmental funds is narrower than that of government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s near-term financing decisions. Both the governmental funds balance sheet and the governmental funds statement of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. These reconciliations are presented on the page immediately following each governmental fund financial statement.

45

6

The Town of Houlton presents five columns in the governmental funds balance sheet and the governmental funds statement of revenues, expenditures and changes in fund balances. The Town has four major governmental funds: the general fund, the tax increment financing fund, the airport projects fund and the cemetery fund. All other funds are shown as nonmajor and are combined in the “Nonmajor Funds” column on these statements. The general fund is the only fund for which the Town legally adopted a budget. The Budgetary Comparison Schedule – Budgetary Basis – Budget and Actual – General Fund provides a comparison of the original and final budget and the actual expenditures for the current year.

Notes to the Financial Statements

The notes provide additional information that is essential to a full understanding of the data provided in the Government-Wide and the Fund Financial Statements. The Notes to Financial Statements can be found following the Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities.

Required Supplementary Information

The basic financial statements are followed by a section of required supplementary information, which includes a Budgetary Comparison Schedule - Budgetary Basis – Budget and Actual – General Fund, a Schedule of Proportionate Share of the Net Pension Liability, a Schedule of Contributions and Notes to Required Supplementary Information.

Other Supplementary Information Other supplementary information follows the required supplementary information. The Budgetary Comparison Schedule – Budgetary Basis – Budget and Actual – General Fund Revenues, Schedule of Departmental Operations – General Fund and combining and other schedules provide information in regards to nonmajor funds, capital asset activity and other detailed budgetary information for the general fund.

Government-Wide Financial Analysis

Our analysis below focuses on the net position, and changes in net position of the Town's governmental activities. The Town's total net position decreased by $278,087 from $13.89 million to $13.61 million.

Unrestricted net position - the part of net position that can be used to finance day-to-day operations without constraints established by debt covenants, enabling legislation, or other legal requirements - decreased to a balance of $2,417,906 at the end of this year.

46

7

Table 1Town of Houlton, Maine

Net PositionDecember 31,

20152016 (Restated)

Assets:Current Assets 5,046,721$ 4,995,839$ Capital Assets 12,842,396 13,064,335

Total Assets 17,889,117 18,060,174

Deferred Outflows of Resources:Deferred Outflows Related to Pensions 838,900 467,578

Total Deferred Outflows of Resources 838,900 467,578

Liabilities:Current Liabilities 920,266 857,475 Long-term Debt Outstanding 3,575,942 3,023,011

Total Liabilities 4,496,208 3,880,486

Deferred Inflows of Resources:Prepaid Taxes 20,704 15,896 Advance Payment of LRAP Funding 50,264 50,264 Deferred Revenue 150,000 150,000 Deferred Inflows Related to Pensions 399,461 541,639

Total Deferred Inflows of Resources 620,429 757,799

Net Position:Net Investment in Capital Assets 10,603,041 10,684,524 Restricted: Special Revenue Funds 41,878 37,520

Permanent Funds 548,555 548,171 Unrestricted 2,417,906 2,619,252

Total Net Position 13,611,380$ 13,889,467$

Revenues and Expenses

Revenues for the Town's governmental activities decreased by 6.28%, while total expenses increased by 3.17%. The decrease in revenues was mainly the result of charges for services, grants and contributions not restricted to specific programs and other revenues. The increase in expenses was primarily due to employee benefits and unclassified.

47

8

Table 2Town of Houlton, MaineChanges in Net Position

For the Years Ended December 31,

2016 2015

RevenuesProgram revenues:

Charges for services 1,829,127$ 2,221,681$ Operating grants and contributions 100,172 300,693 Capital grants and contributions 3,500 3,500

General revenues:Taxes :

Property taxes, levied for general purposes 6,319,816 6,245,673 Excise taxes 983,511 962,169

Grants and contributions not restricted to specific programs 960,551 1,070,704 Interest 93,145 86,869 Other revenues 398,311 513,072

Total Revenues 10,688,133 11,404,361

ExpensesGeneral government 665,591 657,827 Protection 2,846,875 2,911,618 Public services 1,213,618 1,246,482 Employee benefits 1,525,321 1,138,495 Health and culture 294,747 295,335 Parks and recreation 482,096 518,142 Airport 144,219 600,902 Education 2,546,199 2,470,870 County tax 336,741 319,922 Unclassified 678,767 289,521 Capital outlay 193,259 117,479 Interest on long-term debt 38,787 62,901

Total Expenses 10,966,220 10,629,494

Change in Net Position (278,087) 774,867

Net Position - January 1, Restated 13,889,467 13,114,600

Net Position - December 31 13,611,380$ 13,889,467$

48

9

Financial Analysis of the Town’s Fund Statements

Governmental funds: The financial reporting focus of the Town’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information may be useful in assessing the Town’s financial requirements. In particular, unassigned fund balance may serve as a useful measure of a government’s financial position at the end of the year, and the net resources available for spending.

2016 2015General Fund:

Nonspendable 32,881$ 24,749$ Unassigned 1,573,132 1,464,789

Total General Fund 1,606,013$ 1,489,538$

Tax Increment Financing Fund:Committed 1,365,017$ 1,426,281$

Total Tax Increment Financing Fund 1,365,017$ 1,426,281$

Airport Projects Fund:Committed 128,106$ 83,263$

Total Airport Projects Fund 128,106$ 83,263$

Cemetery Fund:Restricted 548,555$ 548,171$

Total Cemetery Fund 548,555$ 548,171$

Nonmajor Funds:Special Revenue Funds:

Restricted 41,878$ 37,520$ Assigned 2,189 9,756

Capital Projects Funds:Committed 165,436 247,426 Unassigned (8,720) (15,563)

Total Nonmajor Funds 200,783$ 279,139$


Fund Balances - Governmental FundsDecember 31,

The general fund total fund balance increased by $116,475 from the prior fiscal year. The tax increment financing fund total fund balance decreased by $61,264. The airport projects fund total fund balance increased by $44,843. The cemetery fund total fund balance increased by $384. The nonmajor funds total fund balances decreased by $78,356 over the prior fiscal year.

49

10

Budgetary Highlights

There was no significant difference between the original and final budget for the general fund.

The general fund actual revenues were below budgeted amounts by $19,628.

This was mainly a result of charges for services and other revenues being receipted in below budgeted amounts which were partially offset by increases in all other revenue categories.

The general fund actual expenditures were under budget by $360,980. All

expenditure categories were under budget.

Capital Assets and Debt Administration

Capital Assets As of December 31, 2016, the net book value of capital assets recorded by the Town decreased by $221,939 over the prior year. This decrease was the result of capital additions of $471,931 less current year depreciation of $693,870. Refer to Note 4 of Notes to Financial Statements for more detailed information.


Capital Assets (Net of Depreciation)December 31,

2016 2015

Land and construction in progress 1,694,205$ 1,694,205$ Buildings and improvements 7,398,173 7,441,126 Equipment and vehicles 858,987 962,562 Infrastructure 2,891,031 2,966,442

12,842,396$ 13,064,335$

Debt

At December 31, 2016, the Town had $2,176,886 in bonds and notes outstanding versus $2,379,811 last year. Other obligations include a capital lease payable, accrued sick and vacation time and net pension liability. Refer to Note 5 of Notes to Financial Statements for more detailed information.

50

11

Currently Known Facts, Decisions or Conditions

Economic Factors and Next Year's Budgets and Rates

The Town is working to rebuild its unassigned fund balance to a level sufficient to sustain its operations for a period of approximately two months. The Town also maintains significant reserves for future operations, capital and program needs.

Requests for Information

This financial report is designed to provide our citizens, taxpayers, customers, and investors and creditors with a general overview of the Town's finances and to show the Town's accountability for the money it receives. If you have questions about this report or need additional financial information, contact the Treasurer’s Office at 21 Water Street, Houlton, Maine 04730.

51

STATEMENT A TOWN OF HOULTON, MAINE

STATEMENT OF NET POSITION DECEMBER 31, 2016

GovernmentalActivities

ASSETSCurrent assets:

Cash and cash equivalents 2,861,978$ Investments 587,345 Accounts receivable (net of allowance for uncollectibles):

Taxes 574,399 Liens 145,403 Other 844,715

Inventory 32,881 Total current assets 5,046,721

Noncurrent assets:Capital assets:

Land, construction in progress, and other assets not being depreciated 1,694,205 Buildings, vehicles, equipment and other assets, net of accumulated depreciation 11,148,191

Total noncurrent assets 12,842,396

TOTAL ASSETS 17,889,117

DEFERRED OUTFLOWS OF RESOURCESDeferred outflows related to pensions 838,900

TOTAL DEFERRED OUTFLOWS OF RESOURCES 838,900

TOTAL ASSETS AND DEFERRED OUTFLOWS OF RESOURCES 18,728,017$

LIABILITIESCurrent liabilities:

Accounts payable 225,138$ Accrued payroll 96,116 Accrued expenses 21,628 Due to other governments 18,525 Current portion of long-term obligations 558,859

Total current liabilities 920,266

Noncurrent liabilities:Noncurrent portion of long-term obligations: Bond payable 1,780,562 Notes payable 192,185

Capital leases payable 62,469 Net pension liability 1,540,726

Total noncurrent liabilities 3,575,942

TOTAL LIABILITIES 4,496,208

DEFERRED INFLOWS OF RESOURCESPrepaid taxes 20,704 Advance payment of LRAP funding 50,264 Deferred revenue 150,000 Deferred inflows related to pensions 399,461

TOTAL DEFERRED INFLOWS OF RESOURCES 620,429

Net investment in capital assets 10,603,041 Restricted: Special revenue funds 41,878

Permanent funds 548,555 Unrestricted 2,417,906

TOTAL NET POSITION 13,611,380

TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION 18,728,017$

NET POSITION

52

STATEMENT B TOWN OF HOULTON, MAINE

STATEMENT OF ACTIVITIES

FOR THE YEAR ENDED DECEMBER 31, 2016

13

Net (Expense) Revenueand Changes

Program Revenues in Net PositionCharges for Operating Capital

Services/ Grants & Grants & GovernmentalFunctions/Programs Expenses Other Contributions Contributions Activities

Governmental activities:General government 665,591$ 61,407$ -$ -$ (604,184)$ Protection 2,846,875 1,537,936 - - (1,308,939) Public services 1,213,618 54,763 100,172 3,500 (1,055,183) Employee benefits 1,525,321 - - - (1,525,321) Health and culture 294,747 13,412 - - (281,335) Parks and recreation 482,096 49,177 - - (432,919) Airport 144,219 112,432 - - (31,787) Education 2,546,199 - - - (2,546,199) County tax 336,741 - - - (336,741) Unclassified 678,767 - - - (678,767) Capital outlay 193,259 - - - (193,259) Interest on long-term debt 38,787 - - - (38,787)

Total governmental activities 10,966,220$ 1,829,127$ 100,172$ 3,500$ (9,033,421)

53

STATEMENT B (CONTINUED) TOWN OF HOULTON, MAINE

STATEMENT OF ACTIVITIES


See accompanying independent auditors' report and notes to financial statements. 14

GovernmentalActivities

Changes in net position:Net (expense) revenue (9,033,421)

General revenues:Taxes:

Property taxes, levied for general purposes 6,319,816 Excise taxes 983,511

Grants and contributions not restricted tospecific programs 960,551

Interest 93,145 Other revenues 398,311

Total general revenues 8,755,334

Change in net position (278,087)

Net position - January 1, Restated 13,889,467

Net position - December 31 13,611,380$

54

STATEMENT C TOWN OF HOULTON, MAINE

BALANCE SHEET – GOVERNMENTAL FUNDS

DECEMBER 31, 2016


Tax TotalGeneral Increment Airport Cemetery Nonmajor Governmental

Fund Financing Projects Fund Funds FundsASSETS

Cash and cash equivalents 2,809,655$ -$ -$ 38,786$ 13,537$ 2,861,978$ Investments 50,000 - - 537,345 - 587,345 Accounts receivable (net of allowance

for uncollectibles):Taxes 574,399 - - - - 574,399 Liens 145,403 - - - - 145,403 Other 694,715 - - - 150,000 844,715

Inventory 32,881 - - - - 32,881 Due from other funds 36,296 1,368,043 128,106 - 195,971 1,728,416

TOTAL ASSETS 4,343,349$ 1,368,043$ 128,106$ 576,131$ 359,508$ 6,775,137$

LIABILITIESAccounts payable 222,107$ 3,026$ -$ -$ 5$ 225,138$ Accrued payroll 96,116 - - - - 96,116 Accrued expenses 21,628 - - - - 21,628 Due to other governments 18,525 - - - - 18,525 Due to other funds 1,692,120 - - 27,576 8,720 1,728,416

TOTAL LIABILITIES 2,050,496 3,026 - 27,576 8,725 2,089,823

DEFERRED INFLOWS OF RESOURCESPrepaid taxes 20,704 - - - - 20,704 Advance payment of LRAP funding 50,264 - - - - 50,264 Deferred revenue - - - - 150,000 150,000 Deferred taxes 615,872 - - - - 615,872

TOTAL DEFERRED INFLOWS OF RESOURCES 686,840 - - - 150,000 836,840

FUND BALANCESNonspendable - inventory 32,881 - - - - 32,881 Restricted - - - 548,555 41,878 590,433 Committed - 1,365,017 128,106 - 165,436 1,658,559 Assigned - - - - 2,189 2,189 Unassigned 1,573,132 - - - (8,720) 1,564,412

TOTAL FUND BALANCES 1,606,013 1,365,017 128,106 548,555 200,783 3,848,474

TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES 4,343,349$ 1,368,043$ 128,106$ 576,131$ 359,508$ 6,775,137$

55

STATEMENT D TOWN OF HOULTON, MAINE

RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET

TO THE STATEMENT OF NET POSITION DECEMBER 31, 2016


TotalGovernmental

Funds

Total Fund Balances 3,848,474$ Amounts reported for governmental activities in the Statement of Net Position

are different because:Capital assets used in governmental activities are not financial resources

and therefore are not reported in the funds, net of accumulated depreciation 12,842,396 Other long-term assets are not available to pay for current-period

expenditures and therefore are deferred in the funds shown above:Taxes and liens receivable 615,872

Deferred outflows of resources related to pensions are not financial resourcesand therefore are not reported in the funds 838,900

Long-term liabilities shown below, are not due and payable in the current period and therefore are not reported in the funds shown above:Bonds payable (1,896,305) Notes payable (280,581) Capital leases payable (62,469) Accrued compensated absences (285,748) Net pension liability (1,609,698)

Deferred inflows of resources related to pensions are not financial resourcesand therefore are not reported in the funds (399,461)

Net position of governmental activities 13,611,380$

56

STATEMENT E TOWN OF HOULTON, MAINE

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN

FUND BALANCES – GOVERNMENTAL FUNDS FOR THE YEAR ENDED DECEMBER 31, 2016


Tax TotalGeneral Increment Airport Cemetery Nonmajor Governmental

Fund Financing Projects Fund Funds FundsREVENUES

Taxes:Property taxes 6,330,698$ -$ -$ -$ -$ 6,330,698$ Excise taxes 983,511 - - - - 983,511

Intergovernmental revenue 1,064,223 - - - - 1,064,223 Interest 90,608 - - 2,400 137 93,145 Charges for services 1,829,127 - - - - 1,829,127 Other revenues 242,632 1,000 76,364 - 78,315 398,311

TOTAL REVENUES 10,540,799 1,000 76,364 2,400 78,452 10,699,015

EXPENDITURES Current:

General government 683,993 - - - - 683,993 Protection 2,736,217 - - - - 2,736,217 Public services 1,053,988 - - - - 1,053,988 Employee benefits 1,317,517 - - - - 1,317,517 Health and culture 294,747 - - - - 294,747 Parks and recreation 452,619 - - - - 452,619 Airport 126,258 - 31,521 - - 157,779 Education 2,546,199 - - - - 2,546,199 County tax 336,741 - - - - 336,741 Unclassified 164,755 - - 2,016 485,737 652,508

Capital outlay - 202,913 - - - 202,913 Debt service:

Principal 138,004 64,921 - - - 202,925 Interest 38,787 - - - - 38,787

TOTAL EXPENDITURES 9,889,825 267,834 31,521 2,016 485,737 10,676,933

EXCESS OF REVENUES OVER (UNDER)EXPENDITURES 650,974 (266,834) 44,843 384 (407,285) 22,082

OTHER FINANCING SOURCES (USES)Transfers in - 475,570 - - 328,929 804,499 Transfers (out) (534,499) (270,000) - - - (804,499)

TOTAL OTHER FINANCING SOURCES (USES) (534,499) 205,570 - - 328,929 -

NET CHANGE IN FUND BALANCES 116,475 (61,264) 44,843 384 (78,356) 22,082

FUND BALANCES - JANUARY 1, RESTATED 1,489,538 1,426,281 83,263 548,171 279,139 3,826,392

FUND BALANCES - DECEMBER 31 1,606,013$ 1,365,017$ 128,106$ 548,555$ 200,783$ 3,848,474$

57

STATEMENT F TOWN OF HOULTON, MAINE

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES



Net change in fund balances - total governmental funds (Statement E) 22,082$

Amounts reported for governmental activities in the Statement of Activities (Statement B) are different because:

Governmental funds report capital outlays as expenditures while governmental activitiesreport depreciation expense allocated to those expenditures over the life of the assets:Capital asset purchases 471,931 Depreciation expense (693,870)

(221,939)

Revenues in the Statement of Activities that do not provide current financial resourcesas revenues in the funds:Taxes and liens receivable (10,882)

Deferred outflows of resources are a consumption of net position by the governmentthat are applicable to a future reporting period and therefore are not reported in the funds 371,322

Debt proceeds provide current financial resources to governmental funds, but issuingdebt increases long-term liabilities in the Statement of Net Position. (83,292)

Repayment of long-term debt principal is an expenditure in the governmentalfunds, but the repayment reduces long-term liabilities in the Statement of Net Position 223,748

Deferred inflows of resources are an acquisition of net position by the governmentthat are applicable to a future reporting period and therefore are not reported in the funds 142,178

Some expenses reported in the Statement of Activities do not require the use of currentresources and therefore are not reported as expenditures in governmental funds:Accrued compensated absences (24,676) Net pension liability (696,628)

(721,304)

Change in net position of governmental activities (Statement B) (278,087)$

58


NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2016

19

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Reporting Entity

The Town of Houlton was incorporated under the laws of the State of Maine. The Town operates under the town council-manager form of government and provides the following services: general government services, protection, public services, health and culture, parks and recreation, airport and education. The Town’s financial statements are prepared in accordance with generally accepted accounting principles (GAAP). The Governmental Accounting Standards Board (GASB) is responsible for establishing GAAP for state and local governments through its pronouncements (Statements and Interpretations).

The Town’s combined financial statements include all accounts and all operations of the Town. We have determined that the Town has no component units as described in GASB Statement No. 14 and amended by GASB Statements No. 39 and No. 61.

Implementation of New Accounting Standards

During the year ended December 31, 2016, the following statements of financial accounting standards issued by the Governmental Accounting Standards Board became effective: Statement No. 72, “Fair Value Measurement and Application”. The objective of the Statement is to expand comparability of financial statements among governments by requiring measurement of certain assets and liabilities at fair value using a consistent and more detailed definition of fair value and accepted valuation techniques. This Statement also will improve fair value application guidance and related disclosures in order to provide information to financial statement users about the impact of fair value measurements on a government’s financial position. Management has determined the impact of this Statement is not material to the financial statements. Statement No. 73, “Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68”. The objective of the Statement is to improve financial reporting by instituting a single framework for the presentation of information about pensions, thereby expanding the comparability of pension-related information reported by state and local governments. Management has determined that this Statement is not applicable.

59



20

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Statement No. 76, “The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments”. The objective of this Statement is to identify-in the context of the current governmental financial reporting environment-the hierarchy of generally accepted accounting principles (GAAP). The “GAAP hierarchy” consists of the sources of accounting principles used to prepare financial statements of state and local governmental entities in conformity with GAAP and the framework for selecting those principles. This Statement reduces the GAAP hierarchy to two categories of authoritative GAAP and addresses the use of authoritative and nonauthoritative literature in the event that the accounting treatment for a transaction or other event is not specified within a source of authoritative GAAP. Management has determined the impact of this Statement is not material to the financial statements.

Statement No. 79, “Certain External Investment Pools and Pool Participants”. This Statement establishes specific criteria used to determine whether a qualifying external investment pool may elect to use an amortized cost exception to fair value measurement. Those criteria will provide qualifying external investment pools and participants in those pools with consistent application of an amortized cost-based measurement for financial reporting purposes. That measurement approximates fair value and mirrors the operations of external investment pools that transact with participants at a stable net asset value per share.

This Statement also establishes additional note disclosure requirements for qualifying external investment pools that measure all of their investments at amortized cost for financial reporting purposes and for governments that participate in those pools. Those disclosures for both the qualifying external investment pools and their participants include information about any limitations or restrictions on participant withdrawals. Management has determined the impact of this Statement is not material to the financial statements.

Government-Wide and Fund Financial Statements

The Town’s basic financial statements include both government-wide (reporting the Town as a whole) and fund financial statements (reporting the Town’s major funds). Both the government-wide and fund financial statements categorize primary activities as either governmental or business-type. All activities of the Town are categorized as governmental. In the government-wide Statement of Net Position, the governmental type activities column is (a) presented on a consolidated basis by column, and (b) are reported on a full accrual, economic resources basis, which recognizes all long-term assets and receivables as well as long-term debt and obligations. The Town's net

60



21

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) position is reported in three parts – net investment in capital assets; restricted net position; and unrestricted net position. The Town first utilizes restricted resources to finance qualifying activities.

The government-wide Statement of Activities reports both the gross and net cost of each of the Town's functions (general government, protection, etc.). The functions are also supported by general government revenues (property taxes, certain intergovernmental revenues, miscellaneous revenues, etc.). The Statement of Activities reduces gross expenses (including depreciation) by related program revenues, operating and capital grants. Program revenues must be directly associated with the function. Operating grants include operating-specific and discretionary (either operating or capital) grants while the capital grants column reflects capital-specific grants. For the most part, the interfund activity has been eliminated from these government-wide financial statements. The net costs (by function) are normally covered by general revenue (taxes, certain intergovernmental revenues and charges for services, etc.). The Town does not allocate indirect costs. All costs are charged directly to the corresponding department. The government-wide focus is more on the sustainability of the Town as an entity and the change in the Town’s net position resulting from the current year’s activities.

Measurement Focus - Basic Financial Statements & Fund Financial Statements The financial transactions of the Town are reported in the individual funds in the fund financial statements. Each fund is accounted for by providing a separate set of self-balancing accounts that comprise its assets, deferred outflows of resources, liabilities, deferred inflows of resources, fund balances, revenues and expenditures/expenses. The various funds are reported by generic classification within the financial statements. The following fund types are used by the Town: 1. Governmental Funds: The focus of the governmental funds' measurement (in the fund statements) is upon determination of financial position (sources, uses, and balances of financial resources) rather than upon net income. The following is a description of the governmental funds of the Town:

61



22

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Major Funds

a. The General Fund is the general operating fund of the Town. It is used to account for all financial resources except those required to be accounted for in another fund.

b. The Tax Increment Financing Fund is a special revenue used to account

for the proceeds and expenditures from the tax increment financing districts.

c. The Airport Projects Fund is a capital projects fund used to account for the

financial resources used for the acquisition or construction of airport facilities and equipment.

d. The Cemetery Fund is a permanent fund used to account for assets held

by the Town that are legally restricted pursuant to Title 30-A, §5653 of the Maine State Statutes, as amended, and unless otherwise specified, only earnings, and not principal, may be used for purposes that benefit the Town or its citizenry. The Town’s policy for authorizing and spending investment income follows State statutes.

Nonmajor Funds

e. Special Revenue Funds are used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes.

f. Capital Projects Funds are used to account for financial resources to be

used for the acquisition or construction of major capital facilities or equipment.

The emphasis in fund financial statements is on the major funds in the

governmental activities category. Nonmajor funds by category are summarized into a single column. GASB Statement No. 34 sets forth minimum criteria (percentage of the assets, deferred outflows of resources, liabilities, deferred inflows of resources, revenues, or expenses of either the fund category or the governmental and enterprise combined) for the determination of major funds. The nonmajor funds are combined in a column in the fund financial statements.

62



23


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. 1. Accrual Governmental activities in the government-wide financial statements and fiduciary fund financial statements are presented on the accrual basis of accounting. Revenues are recognized when earned and expenses are recognized when incurred. 2. Modified Accrual The governmental fund financial statements are presented on the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recorded when susceptible to accrual; i.e., both measurable and available. "Available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are generally recognized under the modified accrual basis of accounting when the related liability is incurred. The exception to this general rule is that principal and interest on general obligation long-term debt, if any, is recognized when due.

Budget The Town’s policy is to adopt an annual budget for operations. The budget is presented on the modified accrual basis of accounting which is consistent with generally accepted accounting principles. The following procedures are followed in establishing budgetary data reflected in the financial statements: 1. Early in the second half of the year the Town prepares a budget for the fiscal

year beginning January 1. The operating budget includes proposed expenditures and the means of financing them.

2. A meeting of the Town Council was called for the purpose of adopting the

proposed budget after public notice of the meeting was given. 3. The budget was adopted subsequent to passage by the Town Council.

63



24

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) 4. The Town does not adopt budgets for Special Revenue Funds.

Deposits and Investments The Town’s cash and cash equivalents are considered to be cash on hand, demand deposits and short-term investments with original maturities of three months or less from the date of acquisition. It is the Town’s policy to value investments at fair value. None of the Town’s investments are reported at amortized cost. The Town Treasurer is authorized by State Statutes to invest all excess funds in the following:

- Obligations of the U.S. Government, its agencies and instrumentalities. - Certificates of deposits and other evidences of deposits at banks, savings and

loan associations, and credit unions. - Repurchase agreements - Money market mutual funds The Town of Houlton has a formal investment policy which follows the State of

Maine Statutes.

Inventories Inventories consist of expendable supplies held for consumption and are valued

at cost which approximates market, using the first-in/first-out (FIFO) method. The costs of inventories are recorded as expenditures when used (consumption method). In the general fund, inventory consists of diesel fuel.

Interfund Receivables and Payables

Transactions between funds that are representative of lending/borrowing

arrangements outstanding at the end of the fiscal year are referred to as “due to/from other funds”. While these balances are reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Any residual balances outstanding between governmental activities and business-type activities are reported in the governmental-wide financial statements as “internal balances”.

64



25


Allowance for Uncollectible Accounts The allowance for uncollectible accounts for the ambulance receivables is

estimated to be $361,619 as of December 31, 2016.

Capital Assets Capital assets purchased or acquired with an original cost of $5,000 or more are

reported at historical cost or estimated historical cost. Contributed assets are reported at fair market value as of the date received. Additions, improvements and other capital outlays that significantly extend the useful life of an asset are capitalized. Infrastructure such as streets, traffic signals, and signs are capitalized. Other costs incurred for repairs and maintenance are expensed as incurred. Depreciation on all assets is provided on the straight-line basis over the estimated useful lives.

The assets are valued at historical cost when available and estimated historical

cost where actual invoices or budgetary data was unavailable. Donated fixed assets are valued at their estimated fair market value on the date received. All retirements have been recorded by eliminating the net carrying values.

Infrastructure assets include roads, bridges, underground pipe (other than related to independently owned utilities), traffic signals, etc. These infrastructure assets are likely to be the largest asset class of the Town. The Town has not retroactively recorded infrastructure.

Estimated useful lives are as follows:

Buildings 20 - 50 years Infrastructure 50 - 100 years Machinery and equipment 3 - 50 years Vehicles 3 - 25 years

Long-term Obligations The accounting treatment of long-term debt depends on whether the assets are

used in governmental fund operations or proprietary fund operations and whether they are reported in the government-wide or fund financial statements.

All long-term debt to be repaid from governmental resources is reported as

liabilities in government-wide statements. The long-term debt consists primarily of bonds payable, notes payable, a capital lease payable, compensated absences and net pension liability.

65



26


Long-term debt for governmental funds is not reported as liabilities in the fund

financial statements. The debt proceeds are reported as other financing sources and payment of principal and interest reported as expenditures.

Compensated Absences

The Town’s policies regarding vacation and sick time permit employees to

accumulate earned but unused vacation and sick leave. The liability for these compensated absences is recorded as long-term debt in the government-wide financial statements. In the fund financial statements, governmental funds report only the compensated absence liability payable from expendable available financial resources.

Pensions

For purposes of measuring the net pension liability, deferred outflows of

resources and deferred inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Participating Local District (PLD) Consolidated Plan and additions to/deductions from the PLD Consolidated Plan’s fiduciary net position have been determined on the same basis as they are reported by the PLD Consolidated Plan. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

Net Position

Net position represents the difference between all other elements in a statement

of financial position. Net investment in capital assets consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of any borrowing used for those assets, and adding back unspent proceeds. Net position is reported as restricted when there are limitations imposed on its use either through enabling legislations adopted by the Town or through external restrictions imposed by creditors, grantors or laws or regulations of other governments. Unrestricted net position is the net amount of the assets, deferred outflows of resources, liabilities, and deferred inflows of resources that are not included in the determination of net investment in capital assets or restricted net position.

66



27


Fund Balances

In the fund financial statements, fund balance for governmental funds is reported in classifications that comprise a hierarchy based primarily on the extent to which the Town is bound to honor constraints on the specific purpose for which amounts in the funds can be spent. Fund balance is reported in five components – nonspendable, restricted, committed, assigned and unassigned.

Nonspendable – This includes amounts that cannot be spent either because they are not in spendable form or because they are legally or contractually required to be maintained intact.

Restricted – This includes amounts that can be spent only for specific purposes

because of constitutional provisions or enabling legislation or because of constraints that are externally imposed by creditors, grantors, contributors, or the laws or regulations of other governments.

Committed – This includes amounts that can be used only for specific purposes determined by a formal action of the inhabitants of the Town. The Town Council is the highest level of decision-making authority of the Town. Commitments may be established, modified, or rescinded only through Town Council vote or citizen referendum.

Assigned – This includes amounts that do not meet the criteria to be classified as restricted or committed but that are intended to be used for specific purposes. The authority for assigning fund balance is expressed by the Town Council.

Unassigned – This includes all other spendable amounts. The general fund is

the only fund that reports a positive unassigned fund balance amount. Othergovernmental funds besides the general fund can only report a negative unassigned fund balance amount.

When an expenditure is incurred for purposes for which both restricted and

unrestricted fund balances are available, the Town considers restricted funds to have been spent first. When an expenditure is incurred for which committed, assigned, or unassigned fund balances are available, the Town considers amounts to have been spent first out of committed funds, then assigned funds, and finally unassigned funds, as needed, unless a Town Council vote has provided otherwise in its commitment or assignment actions.

67



28


Deferred Outflows and Inflows of Resources

In addition to assets, the statement of financial position and/or balance sheet will at times report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. The Town currently has one type of item, deferred outflows related to pensions. This item is reported in the statement of net position.

In addition to liabilities, the statement of financial position and or balance sheet will at times report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The Town has only one type of item, deferred taxes, which arises only under a modified accrual basis of accounting that qualifies for reporting in this category. Accordingly, this item is reported in the governmental funds balance sheet. Prepaid taxes, advance payment of LRAP funding and deferred revenue also qualify for reporting in this category. These items are reported in both the statements of net position and governmental funds balance sheet. Deferred inflows related to pensions qualify for reporting in this category as well. This item is reported only in the statement of net position. All items in this category are deferred and recognized as an inflow of resources in the period that the amounts become available.

Revenue Recognition - Property Taxes - Modified Accrual Basis

The Town's property tax for the current year was levied August 9, 2016 on the

assessed value listed as of April 1, 2016, for all real and personal property located in the Town. Taxes were due October 17, 2016. Interest on unpaid taxes commenced on October 18, 2016 at 7.0% per annum.

Property tax revenues are recognized when they become available. Available includes those property tax receivables expected to be collected within sixty days after year end. The remaining receivables have been recorded as deferred revenues.

The Town is permitted by the laws of the State of Maine to levy taxes up to 105%

of its net budgeted expenditures for the related fiscal period. The amount raised in excess of 100% is referred to as overlay, and amounted to $66,051 for the year ended December 31, 2016.

68



29


Tax liens are placed on real property within twelve months following the tax

commitment date if taxes are delinquent. The Town has the authority to foreclose on property eighteen months after the filing of the lien if tax liens and associated costs remain unpaid.

Program Revenues

Program revenues include all directly related income items applicable to a

particular program (charges to customers or applicants for goods, services, or privileges provided, operating or capital grants and contributions, including special assessments).

Encumbrance Accounting

Encumbrances are not liabilities and, therefore, are not recorded as expenditures until receipt of material or service. For budgetary purposes, appropriations lapse at fiscal year-end. The Town does not utilize encumbrance accounting for its general fund.

Use of Estimates

During the preparation of the Town’s financial statements, management is

required to make estimates and assumptions that affect the reported amounts of assets, liabilities, and disclosure of contingent items as of the date of the financial statements and the reported amounts of revenues and expenses/expenditures during the reporting period. Actual results may differ from these estimates. NOTE 2 - DEPOSITS AND INVESTMENTS State statutes require that all investments made by the Town consider the safe and sound investment of principal and preservation of capital in the overall portfolio, maintenance of sufficient liquidity to meet day-to-day operations and other cash requirements and maximization of income, within established investment risk guidelines, with consistent cash flows throughout the budgetary cycle. These investment policies apply to all Town funds.

Deposits: Custodial credit risk for deposits is the risk that, in the event of a failure of a depository financial institution, the Town will not be able to recover its deposits. The Town does not have a policy covering custodial credit risk for deposits. However, the Town maintains deposits in qualifying financial institutions that are a member of the FDIC or NCUSIF as defined in Title 30-A, Section 5706 of the Maine Revised Statutes.

69



30

NOTE 2 - DEPOSITS AND INVESTMENTS (CONTINUED) At December 31, 2016, the Town’s cash balances amounting to $2,861,978 were comprised of bank deposits of $2,947,966. Of these bank deposits, $266,020 was fully insured by federal depository insurance and consequently was not exposed to custodial credit risk and $2,681,946 was collateralized with securities held by the financial institution in the Town’s name and consequently were not exposed to custodial credit risk.

Bank Account Type Balance

Checking accounts 247,496$ Sweep accounts 2,681,946 Money market accounts 18,524

2,947,966$

Investments: Custodial credit risk for investments is that, in the event of failure of the

counterparty, the Town will not be able to recover the value of its investments or collateral securities that are in possession of an outside party. Currently, the Town does not have a policy for custodial credit risk for investments. At December 31, 2016, the Town’s investments amounting to $587,345 were comprised of stocks of $50,000 that are held in the Town’s name and were uninsured and uncollateralized. The remaining investments of certificates of deposit totaling $537,345 were fully insured by federal depository insurance and consequently were not exposed to custodial credit risk.

FairInvestment Type Value N/A < 1 Year 1 - 5 YearsStocks 50,000$ 50,000$ -$ -$ Certificates of deposit 537,345 - - 537,345

587,345$ 50,000$ -$ 537,345$

Credit risk – Statutes for the State of Maine authorize the Town to invest in obligations of the U.S. Treasury, agencies and instrumentalities, other states and Canada, provided such securities are rated within the three highest grades by an approved rating service of the State of Maine, corporate stocks and bonds within statutory limits, financial institutions, mutual funds and repurchase agreements. The

70



31

NOTE 2 - DEPOSITS AND INVESTMENTS (CONTINUED) Town does not have an investment policy on credit risk. Generally, the Town invests excess funds in money market accounts and various certificates of deposit.

Interest rate risk – is the risk that changes in interest rates will adversely affect

the fair value of an investment. The Town does not have a formal investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from fluctuations in interest rates. NOTE 3 - INTERFUND RECEIVABLES AND PAYABLES Interfund balances at December 31, 2016 consisted of the following individual fund receivables and payables:

Receivables Payables(Due from) (Due to)

General Fund 36,296$ 1,692,120$ Tax Increment Financing Fund 1,368,043 - Airport Projects Fund 128,106 - Cemetery Fund - 27,576 Nonmajor Special Revenue Funds 44,067 - Nonmajor Capital Projects Funds 151,904 8,720

1,728,416$ 1,728,416$

71



32

NOTE 4 - CAPITAL ASSETS The following is a summary of changes in capital assets for the year ended December 31, 2016:

Balance Balance1/1/16 Additions Disposals 12/31/16

Governmental activities:Non-depreciated assets:

Land 1,392,358$ -$ -$ 1,392,358$ Construction in progress 301,847 - - 301,847

1,694,205 - - 1,694,205 Depreciated assets:

Land improvements 7,281,384 - - 7,281,384 Buildings 3,588,496 243,870 - 3,832,366 Building improvements 435,824 41,953 - 477,777 Equipment/vehicles 5,882,167 186,108 - 6,068,275 Infrastructure 3,188,435 - - 3,188,435

20,376,306 471,931 - 20,848,237 Less: accumulated depreciation (9,006,176) (693,870) - (9,700,046)

11,370,130 (221,939) - 11,148,191

Net capital assets 13,064,335$ (221,939)$ -$ 12,842,396$

Current year depreciation:General government 5,993$ Police department 24,983 Fire department 132,092 Public works 190,421 Parks and recreation 83,812 Airport 230,310 Town-wide 26,259

Total depreciation expenses 693,870$

72



33

NOTE 5 - LONG-TERM DEBT The following is a summary of changes in long-term debt for the year ended December 31, 2016:

Balance Balance, Current

1/1/16 Additions Reductions 12/31/16 Portion

Bonds payable 2,011,226$ -$ (114,921)$ 1,896,305$ 115,743$ Notes payable 368,585 - (88,004) 280,581 88,396 Capital lease payable - 83,292 (20,823) 62,469 - Accrued compensated absences 261,072 24,676 - 285,748 285,748 Net pension liability 913,070 696,628 - 1,609,698 68,972

Total 3,553,953$ 804,596$ (223,748)$ 4,134,801$ 558,859$

The following is a summary of the outstanding bonds and notes payable:

Bonds payable:

650,000$

541,192

705,113

Total bonds payable 1,896,305

$1,000,000 2009 road bond payable dated May 28, 2009, due in November of2029, with annual principal payments of $50,000. Interest is charged at anannual rate varying from 2.080% to 5.580%.

$647,250 2012 bond payable dated October 25, 2012, due in November of2032, with estimated annual principal payments varying from $25,674 to$41,972. Interest is charged at an annual rate varying from 2.086% to3.706%.

$780,000 2014 clean water state revolving fund bond dated August 18, 2014,due in November of 2034, with estimated annual principal and interestpayments of $40,869. Interest is charged at an annual rate of .450%.

73



34

NOTE 5 - LONG-TERM DEBT (CONTINUED) Notes payable:

79,702

200,879

Total notes payable 280,581

Total bonds and notes payable 2,176,886$

$194,000 note payable dated April 1, 2013, due in April of 2018, with annualprincipal and interest payments of $40,939. Interest is charged at an annualrate of 1.79%.

$250,100 note payable dated September 8, 2015, due in June of 2020, withannual principal and interest payments of $52,467. Interest is charged at anannual rate of 1.75%.

The annual principal and interest requirements to amortize the bonds and notes are as follows:

TotalPrincipal Interest Debt Service

2017 204,139$ 51,237$ 255,376$ 2018 206,618 75,968 282,586 2019 167,887 40,969 208,856 2020 169,464 36,604 206,068 2021 118,676 32,133 150,809

2022-2026 607,735 116,608 724,343 2027-2031 538,882 40,205 579,087 2032-2035 163,485 2,645 166,130

2,176,886$ 396,369$ 2,573,255$

The following is a summary of outstanding capital leases payable: The Town leases cardiac monitors under a non-cancelable lease agreement. The term of the lease is for a four year period expiring in February of 2019. Annual payments are $20,823.

74



35

NOTE 5 - LONG-TERM DEBT (CONTINUED) Future minimum payments by year and in the aggregate under these leases are as follows:

2017 20,823$ 2018 20,823 2019 20,823

Present value of future minimum lease payments 62,469$

All bonds, notes and capital leases payable are direct obligations of the Town, for which its full faith and credit are pledged. The Town is not obligated for any special assessment debt. All debt is payable from taxes levied on all taxable property within the Town. No interest costs were capitalized during the period. The amount of interest costs incurred and charged to expense for the year ended December 31, 2016 was $38,787. NOTE 6 - OVERLAPPING DEBT The Town is liable for its proportional share of any defaulted debt issued by entities in which it is a member. At December 31, 2016, the County of Aroostook had no outstanding debt. The Town’s share of school debt was approximately:

Outstanding Town’s TotalDebt Percentage Share

RSU #29 2,753,366$ 73.28% 2,017,667$

NOTE 7 - NONSPENDABLE FUND BALANCES The Town has the following nonspendable fund balances at December 31, 2016:

General fund:Inventory 32,881$

75



36

NOTE 8 - RESTRICTED FUND BALANCES The Town has the following restricted fund balances at December 31, 2016:

Nonmajor special revenue funds (See Schedule E) 41,878$ Cemetery fund 548,555

590,433$

NOTE 9 - COMMITTED FUND BALANCES

The Town has the following committed fund balances at December 31, 2016:

Tax increment financing fund 1,365,017$ Airport projects fund 128,106 Nonmajor capital projects funds (See Schedule G) 165,436

1,658,559$

NOTE 10 - ASSIGNED FUND BALANCES

The Town has the following assigned fund balances at December 31, 2016:

Nonmajor special revenue funds (See Schedule E) 2,189$

NOTE 11 - LANDFILL CLOSURE AND POSTCLOSURE CARE COSTS

The Town of Houlton’s landfill is at 100% capacity to date. Therefore, the estimated remaining landfill life is zero years. Federal and state laws require that certain post closure care be met. The Town estimates that on an annual basis, some immaterial costs will be incurred for post closure care. The annual amount will be paid for within the Town’s annual operating budget. NOTE 12 - OVERSPENT APPROPRIATIONS

The following appropriations were exceeded by actual expenditures at December 31, 2016:

Fire department 6,909$ White building 503 Abatements 7,134

14,546$

76



37

NOTE 13 - RISK MANAGEMENT The Town is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; and natural disasters for which the Town either carries commercial insurance or participates in a public entity and self-insured risk pool sponsored by the Maine Municipal Association. Based on the coverage provided by the pool as well as coverage provided by commercial insurance purchased, the Town is not aware of any material actual or potential claim liabilities which should be recorded at December 31, 2016. There were no significant reductions in insurance coverage from that of the prior year. Settled claims have not exceeded insurance coverage for any of the past three fiscal years. NOTE 14 - DEFINED BENEFIT PENSION PLAN

MAINE PUBLIC EMPLOYEES RETIREMENT SYSTEM

Plan Description City employees contribute to the Maine Public Employees Retirement System (MainePERS), a cost-sharing multiple-employer defined benefit pension plan established by the Maine State Legislature. Title 5 of the Maine Revised Statutes Annotated assigns the authority to establish and amend benefit provisions to the Participating Local District (PLD) Consolidated Plan‘s advisory group, which reviews the terms of the plan and periodically makes recommendations to the Legislature to amend the terms. The Maine Public Employees Retirement System issues a publicly available financial report that includes financial statements and required supplementary information for the Consolidated Plan. That report may be obtained online at www.mainepers.org or by contacting the System at (800) 451-9800.

Benefits Provided

The Maine Public Employees Retirement System provides retirement and disability benefits, annual cost-of-living adjustments and death benefits to plan members and beneficiaries. The System's retirement programs provide defined retirement benefits based on members' average final compensation and service credit earned as of retirement. Vesting (i.e., eligibility for benefits upon reaching qualification) occurs upon the earning of five years of service credit (effective October 1, 1999, the prior ten year requirement was reduced by legislative action to five years for employees of PLDs). In some cases, vesting occurs on the earning of one year of service credit immediately preceding retirement at or after normal retirement age. For PLD members, normal retirement age is 60. The monthly benefit of members who retire before normal retirement age by virtue of having at least 25 years of service credit is reduced by a statutorily prescribed factor for each year of age that a member is below her/his normal retirement age at retirement. The System also provides disability and death benefits

77



38

NOTE 14 - DEFINED BENEFIT PENSION PLAN (CONTINUED) which are established by contract with PLD employers under applicable statutory provisions.

Upon termination of membership, members' accumulated employee contributions

are refundable with interest, credited in accordance with statute. Withdrawal of accumulated contributions results in forfeiture of all benefits and membership rights. The annual rate of interest credited to members' accounts is set by the System's Board of Trustees and is currently 5.0%.

Contributions

Retirement benefits are funded by contributions from members and employers and by earnings on investments. Disability and death benefits are funded by employer normal cost contributions and by investment earnings. The Town’s plan members are required to contribute 7.5% (8.5% for fire and police department employees) of their annual covered salary and the Town is required to contribute at an actuarially determined rate. The current rate is 8.9% (7.6% for fire and police department) of covered payroll. The contribution rates of plan members and the City are established and may be amended by the Maine Public Employee Retirement Systems advisory group. The Town’s contribution to the MainePERS PLD Consolidated Plan for the year ended December 31, 2016 was $156,124.

Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions

At December 31, 2016, the Town reported a liability of $1,609,698 for its proportionate share of the net pension liabilities for the plan. The net pension liabilities were measured as of June 30, 2016, and the total pension liabilities used to calculate the net pension liabilities was determined by an actuarial valuation as of that date. The Town’s proportion of the net pension liabilities were based on a projection of the Town’s long-term share of contributions to each pension plan relative to the projected contributions of all PLDs, actuarially determined. At June 30, 2016, the Town’s proportion was 0.302956%, which was an increase of 0.016770% from its proportion measured as of June 30, 2015.

For the year ended December 31, 2016, the Town recognized total pension

revenue of $183,128. At June 30, 2015, the Town reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

78



39

NOTE 14 - DEFINED BENEFIT PENSION PLAN (CONTINUED)

Deferred Outflows Deferred Inflowsof Resources of Resources

Differences between expected and actualexperience 19,514$ 103,534$

Changes of assumptions 172,564 - Net difference between projected and actual

earnings on pension plan investments 594,836 247,563 Changes in proportion and differences between

contributions and proportionate share ofcontributions 43,144 48,364

Contributions subsequent to themeasurement date 82,790 -

Total 912,848$ 399,461$

PLD Plan

$82,790 reported as deferred outflows of resources related to pensions resulting from Town contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended December 31, 2017. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:

PLDPlan

Year ended June 30:2017 68,972$ 2018 55,998 2019 212,854 2020 92,774 2021 - Thereafter -

Actuarial Methods and Assumptions

The collective total pension liability for the Plan was determined by an actuarial

valuation as of June 30, 2016, using the following methods and assumptions applied to all periods included in the measurement:

79



40


Actuarial Cost Method

The Entry Age Normal actuarial funding method is used to determine costs. Under this funding method, the total employer contribution rate consists of two elements: the normal cost rate and the unfunded actuarial liability (UAL) rate.

The individual entry age normal method is used to determine liabilities. Under the individual entry age normal method, a normal cost rate is calculated for each employee. This rate is determined by taking the value, as of age at entry into the plan, of the member's projected future benefits, and dividing it by the value, also as of the member's entry age, of his or her expected future salary. The normal cost for each employee is the product of his or her pay and his or her normal cost rate. The normal cost for the group is the sum of the normal costs for all members.

Experience gains and losses, i.e., decreases or increases in liabilities and/or in

assets when actual experience differs from the actuarial assumptions, affect the unfunded actuarial accrued liability.

Asset Valuation Method

The actuarial valuation employs a technique for determining the actuarial value of assets which dampens the swing in the market value. The specific technique adopted in this valuation recognizes in a given year one-third of the investment return that is different from the actuarial assumption for investment return.

Amortization

The net pension liability of the PLD Consolidated Plan is amortized on an open basis over a period of fifteen years.

Significant actuarial assumptions employed by the actuary for funding purposes

as of June 30, 2016 are as follows: Investment Rate of Return - For the PLD Plan, 6.875% per annum, compounded annually.

Salary Increases, Merit and Inflation - Members of the consolidated plan for PLDs, 2.75% to 9.00% per year.

80



41

NOTE 14 - DEFINED BENEFIT PENSION PLAN (CONTINUED) Actuarial Methods and Assumptions (Continued)

Mortality Rates - For participating local districts, the RP2014 Total Dataset Healthy Annuitant Mortality Table, for males and females, is used. For all recipients of disability benefits, the RP2014 Total Dataset Disabled Annuitant Mortality Table, for males and females, is used. Cost of Living Benefit Increases – 2.20% for participating local districts.

The long-term expected rate of return on pension plan assets was determined

using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major class of assets. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the pension plan's target asset allocation as June 30, 2016 are summarized in the following table:

Long-termExpected

Target Real Rate ofAsset Class Allocation Return

US equities 20% 5.7%Non-US equities 20% 5.5%Private equity 10% 7.6%Real assets:

Real estate 10% 5.2%Infrastructure 10% 5.3%Hard assets 5% 5.0%

Fixed income 25% 2.9%

PLD Plan

81



42


Actuarial Methods and Assumptions (Continued) Discount Rate

The discount rate used to measure the collective total pension liability was

7.125% for 2015 and 6.875% for 2016. The projection of cash flows used to determine the discount rate assumed that plan member contributions will be made at the current contribution rate and that employer and non-employer entity contributions will be made at contractually required rates, actuarially determined. Based on these assumptions, the pension plan's fiduciary net position was projected to be available to make all projected future benefit payments to current plan members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. The following table shows how the collective net pension liability(asset) as of June 30, 2016 would change if the discount rate used was one percentage point lower or one percentage point higher than the current rate. The current rate is 6.875% for the PLD Consolidated Plan.

1% Discount 1%Decrease Rate Increase

PLD Plan:Discount rate 5.875% 6.875% 7.875%

Town's proportionate share ofthe net pension liability 2,671,809$ 1,609,698$ 609,759$

Changes in Net Pension Liability

Changes in net pension liability are recognized in pension expense for the year ended June 30, 2016 with the following exceptions.

Differences between Expected and Actual Experience

The difference between expected and actual experience with regard to economic or demographic factors were recognized in pension expense using a straight-line amortization method over a closed period equal to the average expected remaining service lives of active and inactive members in each plan. For 2016, this was four years for the PLD Consolidated Plan.

82



43


Changes in Net Pension Liability (Continued)

Differences between Projected and Actual Investment Earnings

Differences between projected and actual investment earnings were recognized

in pension expense using a straight-line amortization method over a closed five-year period.

Changes in Assumptions

Differences due to changes in assumptions about future economic or demographic factors or other inputs were recognized in pension expense using a straight-line amortization method over a closed period equal to the average expected remaining service lives of active and inactive members in each plan. The actuarial assumptions used for the year ended June 30, 2016 valuation were based on the results of an actuarial experience study for the period of June 30, 2012 through June 30, 2015.

Changes in Proportion and Differences between Employer Contributions and

Proportionate Share of Contributions

Differences resulting from a change in proportionate share of contributions and differences between total employer contributions and the employer's proportionate share of contributions were recognized in pension expense using a straight-line amortization method over a closed period equal to the average expected remaining service lives of active and inactive members in each plan. Differences between total employer contributions and the employer's proportionate share of contributions may arise when an employer has a contribution requirement for an employer specific liability.

Pension Plan Fiduciary Net Position Additional financial and actuarial information with respect to the Plan can be found in the MainePERS' 2016 Comprehensive Annual Financial Report available online at www.mainepers.org or by contacting the System at (800) 451-9800.

83



44

NOTE 15 - CONTINGENCIES With regard to pending legal claims or any unasserted claims, it is not feasible at this time to predict or determine their outcome. Management believes, however, that settlement amounts, if any, will not have a material adverse effect on the Town’s financial position.

In the normal course of operations, the Town receives grant funds from Federal and State agencies. The grant programs are subject to audit by agents of the granting authority, the purpose of which is to ensure compliance with conditions precedent to the granting funds. Any liability for reimbursement which may arise as the result of these audits is not believed to be material. NOTE 16 - DEFICIT FUND BALANCES As of December 31, 2016, the following funds had deficit fund balances:

Parks and Recreation Projects 8,720$

NOTE 17 - RESTATEMENT

The net position of the governmental activities has been restated at January 1, 2016 to correct the beginning capital projects fund balance . As a result, the beginning balance has been reduced by $13,053. NOTE 18 – COMPARATIVE DATA/RECLASSIFICATIONS

Comparative total data for the prior year have been presented in selected sections of the accompanying financial statements in order to provide an understanding of the changes in the Town’s financial position and operations. Also, certain amounts presented in the prior year’s data have been reclassified to be consistent with the current year’s presentation.

84

Required Supplementary Information

45

Required supplementary information includes financial information and disclosures that are required by the Government Accounting Standards Board but are not considered a part of the basic financial statements. Such information includes:

● Budgetary Comparison Schedule - Budgetary Basis - Budget and Actual - General Fund

● Schedule of Proportionate Share of the Net Pension Liability ● Schedule of Contributions ● Notes to Required Supplementary Information

85

SCHEDULE 1 TOWN OF HOULTON, MAINE

BUDGETARY COMPARISON SCHEDULE – BUDGETARY BASIS

BUDGET AND ACTUAL – GENERAL FUND FOR THE YEAR ENDED DECEMBER 31, 2016


Budgeted Amounts VariancePositive

Original Final Actual (Negative)

Budgetary Fund Balance, January 1 1,489,538$ 1,489,538$ 1,489,538$ -$ Resources (Inflows):

Property taxes 6,310,532 6,310,532 6,330,698 20,166 Excise taxes 895,500 895,500 983,511 88,011 Intergovernmental 1,049,717 1,049,717 1,064,223 14,506 Interest 86,800 86,800 90,608 3,808 Charges for services 1,961,409 1,961,409 1,829,127 (132,282) Other revenues 256,469 256,469 242,632 (13,837) Transfers from other funds - - - -

Amounts Available for Appropriation 12,049,965 12,049,965 12,030,337 (19,628)

Charges to Appropriations (Outflows):General government 689,172 733,049 683,993 49,056 Protection 2,755,400 2,771,400 2,736,217 35,183 Public services 1,081,525 1,081,525 1,053,988 27,537 Employee benefits 1,415,650 1,415,650 1,317,517 98,133 Health and culture 309,948 309,948 294,747 15,201 Parks and recreation 484,338 484,338 452,619 31,719 Airport 153,723 153,723 126,258 27,465 Education 2,546,199 2,546,199 2,546,199 - County tax 336,741 336,741 336,741 - Unclassified 231,213 231,213 164,755 66,458 Debt service:

Principal 138,004 138,004 138,004 - Interest 49,015 49,015 38,787 10,228

Transfers to other funds 534,499 534,499 534,499 - Total Charges to Appropriation 10,725,427 10,785,304 10,424,324 360,980

Budgetary Fund Balance - December 31 1,324,538$ 1,264,661$ 1,606,013$ 341,352$

Utilization of unassigned fund balance 165,000$ 224,877$ -$ (224,877)$

86


SCHEDULE OF PROPORTIONATE SHARE OF THE NET PENSION LIABILITY

LAST 10 FISCAL YEARS*


2016 2015 2014PLD Plan:

Proportion of the net pension liability (asset) 0.30% 0.29% 0.31%Proportionate share of the net pension

liability (asset) 1,609,698$ 913,070$ 482,044$ Covered-employee payroll 1,840,980$ 1,537,348$ 1,630,050$ Proportionate share of the net pension

liability (asset) as a percentage of its covered-employee payroll 87.44% 59.39% 29.57%

Plan fiduciary net position as a percentage of thetotal pension liability 81.61% 88.30% 94.10%

* The amounts presented for each fiscal year were determined as of June 30,and are for those years for which information is available.

87


SCHEDULE OF CONTRIBUTIONS

LAST 10 FISCAL YEARS*


2016 2015 2014PLD Plan:

Contractually required contribution 156,124$ 116,196$ 108,595$ Contributions in relation to the contractually

required contribution (156,124) (116,196) (108,595)

Contribution deficiency (excess) -$ -$ -$

Covered-employee payroll 1,840,980$ 1,537,348$ 1,630,050$ Contributions as a percentage of covered-

employee payroll 8.48% 7.56% 6.66%

* The amounts presented for each fiscal year are for those yearsfor which information is available.

88


NOTES TO REQUIRED SUPPLEMENTARY INFORMATION FOR THE YEAR ENDED DECEMBER 31, 2016


Changes of Assumptions

There was a change in the investment rate of return assumption this year from 7.125% to 6.875%. Annual salary increases, including inflation, changed from 3.50% - 9.50% to 2.75% - 9.00%, for the PLD Consolidated Plan. There was also a change in the cost of living benefit increase from 2.55% to 2.20%. Finally, the mortality rates for active members, nondisabled retirees and recipients of disability benefits, were determined using the RP2014 Total Dataset Healthy Annuitant Mortality Table and the RP2014 Total Dataset Disabled Annuitant Mortality Table, for males and females, compared to the RP2000 Tables projected forward and the Revenue Ruling 96-7 Disabled Mortality Table used in the prior year.

89

Other Supplementary Information

50

Other supplementary information includes financial statements and schedules not required by the Government Accounting Standards Board, nor a part of the basic financial statements, but are presented for purposes of additional analysis.

● Budgetary Comparison Schedule – Budgetary Basis - Budget and Actual - General Fund Revenues

● Schedule of Departmental Operations - General Fund

● Combining Balance Sheet - Nonmajor Governmental Funds

● Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds

● Combining Balance Sheet - Nonmajor Special Revenue Funds

● Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Special Revenue Funds

● Combining Balance Sheet - Nonmajor Capital Projects Funds

● Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Capital Projects Funds

● Schedule of General Capital Assets by Function ● Schedule of Changes in General Capital Assets by Function

90

SCHEDULE A TOWN OF HOULTON, MAINE

BUDGETARY COMPARISON SCHEDULE – BUDGETARY BASIS

BUDGET AND ACTUAL – GENERAL FUND REVENUES FOR THE YEAR ENDED DECEMBER 31, 2016


VarianceOriginal Final PositiveBudget Budget Actual (Negative)

REVENUESProperty taxes 6,310,532$ 6,310,532$ 6,330,698$ 20,166$ Excise taxes 895,500 895,500 983,511 88,011 Intergovernmental revenues:

State revenue sharing 395,465 395,465 404,922 9,457 Homestead exemption 225,137 225,137 225,137 - Local road assistance 100,528 100,528 100,172 (356) Tree growth reimbursement 2,200 2,200 2,307 107 Veteran's reimbursement 6,100 6,100 11,696 5,596 Bete reimbursement 318,287 318,287 318,394 107 Snowmobile 2,000 2,000 1,595 (405)

Interest 86,800 86,800 90,608 3,808 Charges for services:

Administration 41,100 41,100 38,317 (2,783) Assessing 900 900 676 (224) Police department 64,400 64,400 53,774 (10,626) Fire department 136,399 136,399 139,135 2,736 Ambulance 1,458,342 1,458,342 1,345,027 (113,315) Health and social services 7,000 7,000 2,487 (4,513) Code enforcement office 23,000 23,000 22,414 (586) Cemeteries 11,200 11,200 10,925 (275) Public works - - 11,032 11,032 Parks and recreation 54,000 54,000 49,177 (4,823) Rest area 43,000 43,000 42,760 (240) Airport 121,468 121,468 112,432 (9,036) Refuse 600 600 971 371

Other income:Parks and recreation arena 74,550 74,550 75,924 1,374 Parks and recreation building maintenance 11,500 11,500 12,713 1,213 Services 1,400 1,400 1,290 (110) Miscellaneous 169,019 169,019 152,705 (16,314)

Transfers from other funds - - - -

TOTAL REVENUES 10,560,427$ 10,560,427$ 10,540,799$ (19,628)$

91

SCHEDULE B TOWN OF HOULTON, MAINE

SCHEDULE OF DEPARTMENTAL OPERATIONS – GENERAL FUND


52

Variance

Original Final Actual PositiveBudget Adjustments Budget Expenditures (Negative)

GENERAL GOVERNMENTAdministration 508,686$ 43,877$ 552,563$ 507,848$ 44,715$ Assessing 73,490 - 73,490 73,025 465 Code enforcement 57,236 - 57,236 55,656 1,580 Community development 47,885 - 47,885 46,135 1,750 Planning board 1,875 - 1,875 1,329 546

Total 689,172 43,877 733,049 683,993 49,056

PROTECTIONProtection 442,775 - 442,775 434,521 8,254 Police department 1,047,147 - 1,047,147 1,015,385 31,762 Fire department 477,035 - 477,035 483,944 (6,909) Ambulance department 788,443 16,000 804,443 802,367 2,076

Total 2,755,400 16,000 2,771,400 2,736,217 35,183

PUBLIC SERVICESPublic services 906,525 - 906,525 878,988 27,537 Road maintenance 175,000 - 175,000 175,000 -

Total 1,081,525 - 1,081,525 1,053,988 27,537

EMPLOYEE BENEFITS 1,415,650 - 1,415,650 1,317,517 98,133

92

SCHEDULE B (CONTINUED) TOWN OF HOULTON, MAINE



53

VarianceOriginal Final Actual PositiveBudget Adjustments Budget Expenditures (Negative)

HEALTH AND CULTUREHealth and social services 20,568 - 20,568 13,791 6,777 Outside agencies 191,633 - 191,633 189,031 2,602 Cemeteries 54,747 - 54,747 53,848 899 Rest area 43,000 - 43,000 38,077 4,923

Total 309,948 - 309,948 294,747 15,201

PARKS AND RECREATIONAdministration 318,429 - 318,429 289,782 28,647 Arena 165,909 - 165,909 162,837 3,072

Total 484,338 - 484,338 452,619 31,719

AIRPORTAdministration 153,723 - 153,723 126,258 27,465

Total 153,723 - 153,723 126,258 27,465

EDUCATION 2,546,199 - 2,546,199 2,546,199 -

COUNTY TAX 336,741 - 336,741 336,741 -

DEBT SERVICEPrincipal 138,004 - 138,004 138,004 - Interest 49,015 - 49,015 38,787 10,228

Total 187,019 - 187,019 176,791 10,228

93

SCHEDULE B (CONTINUED) TOWN OF HOULTON, MAINE




VarianceOriginal Final Actual PositiveBudget Adjustments Budget Expenditures (Negative)

UNCLASSIFIEDPublic buildings 7,400 - 7,400 4,383 3,017 White building 34,990 - 34,990 35,493 (503) Capital reserve 27,291 - 27,291 27,291 - Grant match 5,000 - 5,000 - 5,000 Restitution 4,000 - 4,000 3,973 27 Tax increment financing 71,481 - 71,481 71,481 - Abatements 15,000 - 15,000 22,134 (7,134) Overlay 66,051 - 66,051 - 66,051

Total 231,213 - 231,213 164,755 66,458

TRANSFERSCapital projects funds 58,929 - 58,929 58,929 - Tax increment financing 475,570 - 475,570 475,570 -

Total 534,499 - 534,499 534,499 -

TOTAL EXPENDITURES 10,725,427$ 59,877$ 10,785,304$ 10,424,324$ 360,980$

94

SCHEDULE C TOWN OF HOULTON, MAINE

COMBINING BALANCE SHEET – NONMAJOR GOVERNMENTAL FUNDS

DECEMBER 31, 2016


Total

Special Capital NonmajorRevenue Projects Governmental

Funds Funds Funds

ASSETSCash and cash equivalents -$ 13,537$ 13,537$ Accounts receivable (net of allowance

for uncollectibles) - 150,000 150,000 Due from other funds 44,067 151,904 195,971

TOTAL ASSETS 44,067$ 315,441$ 359,508$

LIABILITIESAccounts payable -$ 5$ 5$ Due to other funds - 8,720 8,720

TOTAL LIABILITIES - 8,725 8,725

DEFERRED INFLOWS OF RESOURCESDeferred revenue - 150,000 150,000

TOTAL DEFERRED INFLOWS OF RESOURCES - 150,000 150,000

FUND BALANCESNonspendable - - - Restricted 41,878 - 41,878 Committed - 165,436 165,436 Assigned 2,189 - 2,189 Unassigned - (8,720) (8,720)

TOTAL FUND BALANCES 44,067 156,716 200,783

TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES 44,067$ 315,441$ 359,508$

95

SCHEDULE D TOWN OF HOULTON, MAINE

COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND

BALANCES – NONMAJOR GOVERNMENTAL FUNDS FOR THE YEAR ENDED DECEMBER 31, 2016


TotalSpecial Capital Nonmajor

Revenue Projects GovernmentalFunds Funds Funds

REVENUESInterest income -$ 137$ 137$ Other 4,358 73,957 78,315

TOTAL REVENUES 4,358 74,094 78,452

EXPENDITURESOther 7,567 478,170 485,737

TOTAL EXPENDITURES 7,567 478,170 485,737

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES (3,209) (404,076) (407,285)

OTHER FINANCING SOURCES (USES)Transfers in - 328,929 328,929 Transfers (out) - - -

TOTAL OTHER FINANCING SOURCES (USES) - 328,929 328,929

NET CHANGE IN FUND BALANCES (3,209) (75,147) (78,356)

FUND BALANCES - JANUARY 1 47,276 231,863 279,139

FUND BALANCES - DECEMBER 31 44,067$ 156,716$ 200,783$

96

Special Revenue Funds

57

Special revenue funds are established to account for the proceeds of specific revenue sources (other than expendable trusts or for major capital projects) that are legally restricted to expenditures for specific purposes.

SCHEDULE E TOWN OF HOULTON, MAINE

COMBINING BALANCE SHEET – NONMAJOR SPECIAL REVENUE FUNDS

DECEMBER 31, 2016


CommunityDevelopment Emergency Animal Wellness Easement Underage

Reserve Management Control Grant McGillicuddy Pay Grant Total

ASSETSDue from other funds 11,866$ 5,893$ 20,715$ 2,896$ 189$ 2,000$ 508$ 44,067$

TOTAL ASSETS 11,866$ 5,893$ 20,715$ 2,896$ 189$ 2,000$ 508$ 44,067$

LIABILITIESAccounts payable -$ -$ -$ -$ -$ -$ -$ -$

TOTAL LIABILITIES - - - - - - - -

FUND BALANCESNonspendable - - - - - - - - Restricted 11,866 5,893 20,715 2,896 - - 508 41,878 Committed - - - - - - - - Assigned - - - - 189 2,000 - 2,189 Unassigned - - - - - - - -

TOTAL FUND BALANCES 11,866 5,893 20,715 2,896 189 2,000 508 44,067

TOTAL LIABILITIES ANDFUND BALANCES 11,866$ 5,893$ 20,715$ 2,896$ 189$ 2,000$ 508$ 44,067$

97

SCHEDULE F TOWN OF HOULTON, MAINE

COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

NONMAJOR SPECIAL REVENUE FUNDS FOR THE YEAR ENDED DECEMBER 31, 2016


CommunityDevelopment Emergency Animal Wellness Easement Underage

Reserve Management Control Grant McGillicuddy Pay Grant Total

REVENUESOther income 550$ -$ 3,808$ -$ -$ -$ -$ 4,358$

TOTAL REVENUES 550 - 3,808 - - - - 4,358

EXPENDITURESOther - - - - 7,567 - - 7,567

TOTAL EXPENDITURES - - - - 7,567 - - 7,567

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES 550 - 3,808 - (7,567) - - (3,209)

OTHER FINANCING SOURCES (USES)Transfers in - - - - - - - - Transfers (out) - - - - - - - -

TOTAL OTHER FINANCING SOURCES(USES) - - - - - - - -

NET CHANGE IN FUND BALANCES 550 - 3,808 - (7,567) - - (3,209)

FUND BALANCES - JANUARY 1 11,316 5,893 16,907 2,896 7,756 2,000 508 47,276

FUND BALANCES - DECEMBER 31 11,866$ 5,893$ 20,715$ 2,896$ 189$ 2,000$ 508$ 44,067$

98

Capital Projects Funds

60

Capital projects funds are established to account for financial resources to be used for the acquisition or construction of major capital facilities, other than those financed by proprietary or trust funds.

SCHEDULE G TOWN OF HOULTON, MAINE

COMBINING BALANCE SHEET – NONMAJOR CAPITAL PROJECTS FUNDS

DECEMBER 31, 2016


Public Parks and Aktem Boy Admin. Protection Service Recreation Shiretown Amphi- Capital Business and Projects Projects Projects Projects Project theater Reserve Park Boot Total

ASSETSCash and cash equivalents -$ 4,568$ -$ -$ 7,624$ 1,345$ -$ -$ -$ 13,537$ Accounts receivable (net of allowance for

uncollectibles) - - - - - - - 150,000 - 150,000 Due from other funds 4,524 31,584 36,597 - 17,812 100 60,599 - 688 151,904

TOTAL ASSETS 4,524$ 36,152$ 36,597$ -$ 25,436$ 1,445$ 60,599$ 150,000$ 688$ 315,441$

LIABILITIESAccounts payable -$ -$ -$ -$ 5$ -$ -$ -$ -$ 5$ Due to other funds - - - 8,720 - - - - - 8,720

TOTAL LIABILITIES - - - 8,720 5 - - - - 8,725

DEFERRED INFLOWS OF RESOURCESDeferred revenue - - - - - - - 150,000 - 150,000

TOTAL DEFERRED INFLOWS OF RESOURCES - - - - - - - 150,000 - 150,000

FUND BALANCESNonspendable - - - - - - - - - - Restricted - - - - - - - - - - Committed 4,524 36,152 36,597 - 25,431 1,445 60,599 - 688 165,436 Assigned - - - - - - - - - - Unassigned - - - (8,720) - - - - - (8,720)

TOTAL FUND BALANCES 4,524 36,152 36,597 (8,720) 25,431 1,445 60,599 - 688 156,716

TOTAL LIABILITIES, DEFERRED INFLOWS OFRESOURCES AND FUND BALANCES 4,524$ 36,152$ 36,597$ -$ 25,436$ 1,445$ 60,599$ 150,000$ 688$ 315,441$

99

SCHEDULE H TOWN OF HOULTON, MAINE

COMBINING SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

NONMAJOR CAPITAL PROJECTS FUNDS FOR THE YEAR ENDED DECEMBER 31, 2016


Public Parks and Aktem BoyAdmin. Protection Service Recreation Shiretown Amphi- Capital Business and Projects Projects Projects Projects Project theater Reserve Park Boot Total

REVENUESInterest income -$ 46$ -$ -$ 77$ 14$ -$ -$ -$ 137$ Other income - 5,829 - 67,213 - - - - 915 73,957

TOTAL REVENUES - 5,875 - 67,213 77 14 - - 915 74,094

EXPENDITURESCapital outlay - - - - - - - - - - Other 2,186 12,149 89,170 60,370 262,796 - 51,272 - 227 478,170

TOTAL EXPENDITURES 2,186 12,149 89,170 60,370 262,796 - 51,272 - 227 478,170

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES (2,186) (6,274) (89,170) 6,843 (262,719) 14 (51,272) - 688 (404,076)

OTHER FINANCING SOURCES (USES)Transfers in - - - - 270,000 - 58,929 - - 328,929 Transfers (out) - - - - - - - - - -

TOTAL OTHER FINANCING SOURCES (USES) - - - - 270,000 - 58,929 - - 328,929

NET CHANGE IN FUND BALANCES (2,186) (6,274) (89,170) 6,843 7,281 14 7,657 - 688 (75,147)

FUND BALANCES - JANUARY 1, RESTATED 6,710 42,426 125,767 (15,563) 18,150 1,431 52,942 - - 231,863

FUND BALANCES - DECEMBER 31 4,524$ 36,152$ 36,597$ (8,720)$ 25,431$ 1,445$ 60,599$ -$ 688$ 156,716$

100

General Capital Assets

63

General capital assets are those assets related to activities reported in the

governmental funds. These assets are reported in the governmental activities column of the government-wide statement of net position.

SCHEDULE I TOWN OF HOULTON, MAINE

SCHEDULE OF GENERAL CAPITAL ASSETS BY FUNCTION

DECEMBER 31, 2016


Land, Construction Furniturein Progress and Buildings Fixtures Non-Depreciable and Equipment

Assets Improvements & Vehicles Infrastructure Total

General government 33,000$ 422,015$ 268,908$ -$ 723,923$ Police department - 42,789 440,825 - 483,614 Fire department - - 2,378,091 - 2,378,091 Public works 69,300 291,191 2,348,658 3,188,435 5,897,584 Parks and recreation 41,000 2,327,425 564,005 - 2,932,430 Airport 856,005 7,546,522 5,588 - 8,408,115 Town-wide 694,900 961,585 62,200 - 1,718,685

Total General Capital Assets 1,694,205 11,591,527 6,068,275 3,188,435 22,542,442

Less: Accumulated Depreciation - (4,193,354) (5,209,288) (297,404) (9,700,046)

Net General Capital Assets 1,694,205$ 7,398,173$ 858,987$ 2,891,031$ 12,842,396$

101

SCHEDULE I TOWN OF HOULTON, MAINE

SCHEDULE OF GENERAL CAPITAL ASSETS BY FUNCTION

DECEMBER 31, 2016


Land, Construction Furniturein Progress and Buildings Fixtures Non-Depreciable and Equipment

Assets Improvements & Vehicles Infrastructure Total

General government 33,000$ 422,015$ 268,908$ -$ 723,923$ Police department - 42,789 440,825 - 483,614 Fire department - - 2,378,091 - 2,378,091 Public works 69,300 291,191 2,348,658 3,188,435 5,897,584 Parks and recreation 41,000 2,327,425 564,005 - 2,932,430 Airport 856,005 7,546,522 5,588 - 8,408,115 Town-wide 694,900 961,585 62,200 - 1,718,685

Total General Capital Assets 1,694,205 11,591,527 6,068,275 3,188,435 22,542,442

Less: Accumulated Depreciation - (4,193,354) (5,209,288) (297,404) (9,700,046)

Net General Capital Assets 1,694,205$ 7,398,173$ 858,987$ 2,891,031$ 12,842,396$

SCHEDULE J TOWN OF HOULTON, MAINE

SCHEDULE OF CHANGES IN GENERAL CAPITAL ASSETS BY FUNCTION



General GeneralCapital CapitalAssets Assets1/1/16 Additions Deletions 12/31/16

General government 637,059$ 86,864$ -$ 723,923$ Police department 466,299 17,315 - 483,614 Fire department 2,348,989 29,102 - 2,378,091 Public works 5,866,793 30,791 - 5,897,584 Parks and recreation 2,878,095 54,335 - 2,932,430 Airport 8,164,245 243,870 - 8,408,115 Town-wide 1,709,031 9,654 - 1,718,685

Total General Capital Assets 22,070,511 471,931 - 22,542,442

Less: Accumulated Depreciation (9,006,176) (693,870) - (9,700,046)

Net General Capital Assets 13,064,335$ (221,939)$ -$ 12,842,396$

102

66


INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

Town Council Town of Houlton Houlton, Maine We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Town Houlton, Maine as of and for the year ended December 31, 2016, and the related notes to the financial statements, which collectively comprise the Town of Houlton, Maine’s basic financial statements, and have issued our report thereon dated April 28, 2017. Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered the Town of Houlton, Maine’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the of Houlton, Maine’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Town of Houlton Maine’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

3 Old Orchard Road, Buxton, Maine 04093

Tel: (800) 300-7708 (207) 929-4606 Fax: (207) 929-4609 www.rhrsmith.com

103

67

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Town of Houlton, Maine’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Buxton, Maine April 28, 2017

Documents

May 26, 2017 - Houlton, Maine · Planning Board (Five-year term) Date Indicates Expiration of Term Kip Swallow, Chair - 2017 Sue Tortello – 2018 Noreen Foster - 2019 ... 2016 events