02/16/2024 Finance Advisory Committee (FAC) Meeting. Zon Eastes and Sheila Morse co-chair the meeting. Tammy asks for a list of all the Adjusted Journal Entries (AJE’s) from Guilford’s 2022/23 professional audit. Tammy also recommends the FAC reviews any AJE in the 2023/24 Audit.

 

4/15/24 Tammy submitted her letter of interest to fill Guilford’s vacant Auditor position.

 

5/24/24 Professional Audit is finished for FY2024. Year beginning July 1, 2023 ending June 30, 2024.

 

5/30/2024 Bob Tucker submits letter of interest in Guilford’s vacant auditor position.

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6/24/24, the Selectboard chose Chairman Eastes’ former “freelance bookkeeper” Bob Tucker to fill the Auditor Vacancy over Tammy.

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06/30/24 FY2024 ends.

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07/05/2024 Sheila Morse resigns as Assistant Town Administrator but remains the FAC chair.

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8/16/2024 Tammy requests that a review of FY24 finances be added to the FAC agenda for the 9/19/2024 meeting. Tammy states: “I would like to start looking at the financial information for FY24 as that ended June 30th and the professional audit has already begun.”

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8/21/24 Tammy files a complaint to the SB about not announcing a meeting properly in June where they removed funds from the Reserve

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09/06/2024 After having a discussion with Zon about the FAC agenda, Sheila responds to Tammy’s request to review the FY24 finances by stating:

I have been advised that the Selectboard will discuss the Finance Advisory Committee at one of its next meetings (not this coming Monday, 9/9). Pending the outcome of that discussion, we will NOT meet on 9/19. Stay tuned! Sheila Chair, FAC

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09/13/2024 Treasurer executes the AJE and $189,146 is transferred from the reserve.

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09/23/24 SB discusses draft Auditors report which should have shown the $189,146 AJE.

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During the SB discussion, Zon stated that the Auditor was “proposing 14 adjusted journal entries (AJE). Those 14 are down from the previous year which were 59. So, we are seeing our ability to track here in the office and make sure things are in good order. No material weakness in the towns systems of internal control. I just wanted to say that because it is a really good mark.”

Chip Carter then explains how thorough he thought the audit was and expresses that “finding only 14 AJE's is actually a really nice job.”

 

There was no mention of the $189,146.47 AJE which had just transferred funds from Guilford's reserve ten day prior.

 

10/28/24 The SB conceded to Tammy’s complaint that she filed on 8/21/24. The SB admitted that it violated the Reserve Fund Policy (for an entirely DIFFERENT issue) which requires a hearing be announced prior to approving reserve fund expenditures.

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10/2024 Guilford’s new Reserve Fund Policy was signed into effect; Zon signs as chair of SB.

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11/13/2024, the Selectboard votes to disband the FAC. Zon claimed that "reporting and understanding are in a better place. The Committee isn’t needed as it was created."

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04/03/25 Tammy requests and then receives a budget status report for the General Fund with handwritten notes and Guilford Auditor Cathi Wilkin’s phone number. One note indicates there was $243,085.46 less than expected in tax revenue. The second note indicates that $189,146.47 was removed from the Reserve fund which was “needed to replace shortfall.”

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04/28/24 First Auditors meeting with newly elected auditors Lyndsey and Rita. There was no mention of the budget issue by the Treasurer or Wilkins.

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06/2025 The Professional Auditor informs the Town of her finding. The report indicated that Guilford residents had voted on budgets that were calculated and presented incorrectly for the last three years causing $623,763 in Budget Shortfalls.

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08/25/25 SB is notified of the Auditor’s finding.

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09/08/2025 Selectboard discusses the Auditor Findings

Town Administrator, Ericka Elder starts at 47:00. Concerning the Auditor finding, Ericka states, “we knew about the one for FY24 when we say that 189 thousand was removed from the Reserve to the General fund based on the shortfall, but it wasn’t really questioned at the time. Although the auditor says that the reason for that could have been delinquent taxes."

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However, at 58:10 of the same meeting, the Town Treasurer states that “we don’t count on bringing in delinquent taxes in our budget.” Why would the professional auditor attribute $189,000 in a budget shortfall to “delinquent taxes” when the Town doesn’t budget for delinquent taxes?

 

Nevertheless, following the Town Administrator’s claim that “we knew” about the 189 thousand that was removed from the Reserve, Sheila Morse states, “we only learned about this and the impact in the last two weeks. (…) Everyone was looking at the report, but no one made the discover until recently. Except that Chip was asking questions a few months ago about the shortfall in the budget for 2024.”​

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Lastly, Sheila Morse states that “the SB gets a chance to review the draft audit before it is published and approved. This is something that is mind numbingly boring, I guarantee you. Having looked at it line by line by line for several year, but not the last three years I confess.”

 

That last statement, which was made on 9/08/25 is a bold face lie. Sheila was Guilford’s Assistant Town administrator until 7/05/24 and remained the FAC chair until it was eliminated on 11/13/24. Sheila was in the thick of all this mess and tried to jump ship when she could.

 

Then Tammy ran for a Selectboard seat and minutes before the filing deadline, Sheila submitted her signatures to campaign against Tammy.