Cover Story  The white house ati the upper right on Church Street was the long time home of Capt. John The large building on the Weskeag River below the bridge is the old Newhall grist and sawmill, Lower left is the S. O. Hurd store with an apartment above it. Sidney O. Hurd was an agent for Across the river is the former McLoon Building and apartment owned by John W. Woodard. The H. S. Sweetland store on the first floor was leased to Henry S. Sweetland. He was an agent for The white strip between this and the last building on the left is the Lewis M. Butler store, now  Thayer but at this time was owned by Mary' Wiley Martin. which was bought in 1901-02 by George Green of the Keag.  the Eastern Telephone & Telegraph Co.  the New England Telephone & Telegraph Co.  known as the Keag Store. It was owned by Mary' Wiley Martin.  The last building on the corner of Elm and Church streets is the Village School  Information provided by C. William Colby        Annual Report  of the  Municipal Officers  of fthe  TOWN OF SOUTH THOMASION  MAINE  For the Fiscal Year 2024  Annual Town Meeting June 11, 2024 June 18, 2024  Municipal Building - the polls are open 8 am to 8 pm  Ash Point Community School at 7:00 pm  Town Office: 207-596-6584 Email: em@soutrinomastonme Website: wwsouminomasonme  The cover photo was provided courtesy of Doug McLennan    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  GAEGRE  THTHO  E L  OAPOR,  C Z  - 1848  BEEBEREES    ANNUAL REPORT  TOWN OF SOUTHTHOMASTON  TABLE OF CONTENTS  Dedication.. Town Directory. Town Officials. Selectboard's Report.. Town Clerk's Report.. General Assistance Report.. Assessor's Agent Report Fire Chief's Report.. Ambulance Director's Report.. Emergency Management Director's Report.. Local Health Officer's Report.. ACO's Report.. Cemetery Overseer's Report.. E-911 Addressing Officer's Report.. Road Commissioner's Report.. Demo Debris Facility Operator's Report.. Code Enforcement Officer's Report.. Local Plumbing Inspector's Report.. Library/Communty Center Director's Report.. Planning Board Report.. Conservation Commission Report.. Library and Community Center Facility Committee Report.. Regional School Unit #13 Annual Report.. 2023 Outstanding Taxes.. 2022 Tax Liens.. 2023 Supplements and Abatements Report of Reserves and Trusts.. Proposed FY25 Budget.. Annual Town Warrant.. Auditor's Report..  2 .3 4 .8 10 13 14 15 17 18 20 21 .21 22 23 24 25 26 27 28 29 30 31 34 39 40 .41 .42 44 53 97 98 99 100 101 102  Letter from Governor Janet T. Mills.. Letter from U.S. Senator Angus S. King Jr.. Letter from U.S. Senator Susan M. Collins.. Letter from U.S. Representative Chellie Pingree.. Letter from Maine Senator Pinny Beebe-Center. Letter from Maine Representative Ann Matlack..  2023-2024  1    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  2023 DEDICATION  On behalf of the Town of South Thomaston and its residents, we dedicate this year's Town Report to Michelle Ames. Michelle has been employed in the Town Office since she joined the team in November of 2008. Since she "retired" in 2019, Michelle has continued to be a vital member of the Town Office staff. She has filled in many times over the last 4 years, helping whenever there has been a need, covering for vacations and sick days or when someone just needs a day off. Most recently, she covered the counter for 10 weeks while Hannah was out on maternity leave. Michelle and her family have been residents of South Thomaston since 1978. Michelle's dedication to serving the town does not go unnoticed. Many long-time residents look forward to seeing her smiling face and hearing her infectious laugh, whether it bei in the office or during each election. For Michelle, working the counter in the Town Office is more than just taking resident's tax payments and registering their vehicles. It's about connecting with the people of South  Michelle also continues to provide her services as an election clerk.  Thomaston, as well as welcoming new residents to the town.  2  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  TOWN DIRECTORY  TOWN OF SOUTH THOMASTON WEBSITE  Souththomaston.me  TOWN OF SOUTH THOMASTON PHONE NUMBERS  EMERGENCY. TOWN OFFICE. TRANSFER STATION.. SOUTH THOMASTONLIERARY.  911 596-6584 594-0748 596-0022  TOWN OF SOUTH THOMASTON EMAIL ADDRESSES  SELECTBOARD, BOARD OF ASSESSORS, OVERSEERS OF THE POOR  Jeff Northgraves, Chair.. John Spear.. Sue Snow.. TOWN. ADMINISTRATOR. TOWN CLERK/TAX COLLECTOR DEPUTY TOWN CLERK.. ASSISTANT CLERK.. CODE ENFORCEMENT. ASSESSOR'S AGENT.. FIRE CHIEF. AMBULANCE DIRECTOR.. LIBRARY..  er@oumromastonme onn@oumromasionme sue@soummomasionme ergsoumnomastonme terri@souththontnomaston.me phi@souminomston.me assiclerk@soutntnomaston.me codeenforcement@soutntnonthomaston.me assessor@souththomaston.me rcher@soumnonastonme emsdirector@soutmtnomaston.me emadir.so.thomaston@gmail.com brary@south-thomaston.io.me.us  EMERGENCY MANAGEMENT DIRECTOR..  2023-2024  3    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  2023-2024 TOWN OFFICIALS  SELECTBOARD. ASSESSORS, OVERSEERS OF THE POOR AND TOWN  AGENTS  John Spear (2026), Sue Snow (2025), Jeff Northgraves (2024)  TOWN ADMINISTRATOR Terri-Lynn Baines* ADMINISTRATIVE ASSISTANT Philip Verril!** ASSISTANT CLERK*** Hannah Moholland, Michelle Ames ASSESSORS AGENTS Kevin McCormick FIRE CHIEF**** David Elwell DEPUTY FIRE CHIEF Gerald Harjula ASSISTANT FIRE CHIEF Todd Butler CAPTAINS LIEUTENANTS  Jeff Harjula, David Benner, Alan Knowlton  Arthur Grierson, Alan Knowlton, Ralph Demmons, Thomas Moore EMERGENCY MANAGEMENT AGENCY DIRECTOR ASSISTANT EMERGENCY MANAGEMENT DIRECTOR  Betty Thomas Becky Butler  *Town Administrator also serves as: Town Clerk, Treasurer, Tax Collector, GA Administer "Administrative Assistant also serves as: Deputy Town Clerk, Deputy Treasurer, Deputy Tax *Assistant Clerk also serves as: Deputy GA Administrator and Deputy Registrar of Voters.  Collector, and Registrar of Voters. ****Fire Chief also serves as: Town Forest Warden  4  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  AMBULANCE DIRECTOR Amy Drinkwater David Elwell Ryan Colson CAPTAIN Vacant LOCAL HEALTH OFFICER Cliff Dacso ANIMAL CONTROL OFFICER Troy Peasley E911ADDRESSING OFFICER Arthur Grierson DEMOLITION DEBRIS Operator -Philip Verrill Attendant - Dana Callahan ROAD COMMISSIONER John Spear PLUMBING INSPECTOR Terry Brackett  DEPUTY AMBULANCE DIRECTOR ASSISTANT AMBULANCE DIRECTOR  CODE ENFORCEMENT OFFICER Terri-Lynn Baines, Terry Brackett CEMETERY OVERSEER Pennie Alley LIBRARY DIRECTOR Pennie Alley Ellen Hayes  ASSISTANT LIBRARY DIRECTOR  2023-2024  5    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  LIBRARY VOLUNTEERS  Nancy Goslin, Ellen Hayes, Pam Hooydonk, Sally Fowler, Cheryl Feldpausch, Cheryl- Lynn Risch, Laurie McReel, Lynn Tootill, Jane Jackson, Sue Hufnagel, Denise Rzeznikiewicz, Carol Kratzman, Janice McLennan, Sandie Payson, Anne Norman, Bettyjane Surabian, Debbie Weeks, Rose Woollett, Marcia Turner Sandra Manahan, Pennie Alley, Michelle Ames, Philip Verrill, Heather Baines, Hannah Moholland, Thomas Gray, Teisha Hufnagel  ELECTION CLERKS  2023-2024 COMMITTEES  BUDGET COMMITTEE MEMBERS (2024), Pennie Alley (2026) Walter Reitz (2025)  Robert Baines (2024), Linda Maltais (2025), Kate Greene (2024), Sondra Wallace  CEMETERY COMMITTEE  Patricia Dougherty, Pennie Alley, Walter Guptil, Lynn Tootill  COMMUNITY RESILIENCE COMMITTEE Kathleen Florance, Carla White CONSERVATION COMMISSION  Pennie. Alley, Neil Cambridge, Kate Clark, Nancy Goslin, Ray Martin, Sally Merchant, Linc Oliver O'Neil, Theo Pratt, Denise Rzeznikiewicz, Krista Tripp,  Catherine Lerme (2025), Linda Garat (2025), Leslie Spear (2026), Henry Spencer  (2024), Sondra Wallace (2024), Neil Cambridge (2024) Sally Merchant (2024), Wes Pratt (2024), Theo Pratt (2024)  Associate Members:  CO-OPERATIVE SOLID WASTE COMMITTEE BOARD MEMBERS  Skip Connell (2026), Jeff Northgraves (2025) GEORGES RIVER SHELLFISH WARDEN  Jeff Schroeder  GEORGES RIVER SHELLFISH BOARD MEMBERS Sue Snow (2024), Alternate, Pennie Alley (2024) GEORGES RIVER SHELLFISH COMMITTEE MEMBERS  Travis Fogg (2026)  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  IBRARV/COMMUNITY CENTER FACILITY COMMITTEE  Sandy Weisman, Jan Gaudio, Kate Clark, Moira Paddock, Marcia Tumer, Candace  Smith, Catherine Lerme  AUXILIARY BOARD OF DIRECTORS Ervin Curtis, Sheryl Dacso, Rhonda Nordstrom  John Spear, president, Barbara Reitz, treasurer, Sandy Weisman, secretary,  PLANNING BOARD  Gabriel Tomasulo (2025), Ervin Curtis (2025), Cindy Ginn (2024),  Catherine Lerme (2024), Travis Wilson (2026) PLANNING BOARD OF APPEALS  Rolf Winters (2025), Jeffrey Northgraves (2023), Richard Rackliff (2025), Eileen Skarka  (2024)  2023-2024 OTHER OFFICIALS  SUPERINTENDENT OF SCHOOLS John C. McDonald RSU#13 SCHOOL BOARD Brad Choyt  KNOXCOUNTY COMMISSIONERS Edward Glaser, Richard Parent Jr., Sharyn L. Pohlman KNOXCOUNTY BUDGET COMMITTEE REPRESENTATIVE  Jeff Northgraves  2023-2024  7    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  SELECTBOARDS REPORT  John Spear was reelected at the 2023 Town Meeting to continue his service on the Selectboard for another 3 years. He has many years of experience serving our town and we are grateful to The 2023 Town Meeting also approved some significant articles. The first changed how we: select our elected officials (except the Moderator). This year, for the first time, our 'new' Selectboard member will be decided by a referendum secret ballot vote, at the polls on June 11, 2024. The Annual Town Meeting will begin when the polls open on June 11h, followed by an election of the Moderator. When the polls close on Tuesday, the Town Meeting will recess until June 18, 2024, The last Town Meeting also authorized the Selectboard to purchase five parcels of land (Cline and Smith properties) most of which was designated to be used for preservation and recreation. The land was purchased using funds from undesignated reserves and the Conservation Commission immediately began work on plans to develop the land and reçover some (if not all) of the purchase price through Federal and State Grants. The first major application is complete and has been submitted, thanks to the Conservation Commission as a whole, but, in great part, This last year has also seen significant changes to the Town Office. After many years as our Town Administrator, Terri Baines added Code Enforcement Officer (CEO) to her duty titles. She is very good at this job and has made great improvements in our processing and enforcement of permit requirements. After several hours of training and field experience, she has decided she would like to step down from her Town Administrator duties and concentrate on her CEO duties. Luckily, Hannah Moholland stepped up and since January has been Terri's apprentice. Effective July 1, 2024 she will become our Town Administrator. We are very lucky to have both of these The Selectboard has also had to react to some significant external challenges. Although reacting to the odd weather and damaging storms has been a challenge, the real challenges came from the State. A couple of years ago the State passed the Tax Stabilization Act and many of our residents qualified and signed up for this 'too good to be true' opportunity. But, when the State realized they could not fund it, it only lasted one year. This year, anyone who had their real estate taxes frozen, last year, will see that freeze melt away. So, the Selectboard, working with the Budget Committee believes they have created al budget, with appropriate use of surplus, to help  have his sage advice.  at 7pm.  to the efforts of Sondra Wallace and Catherine Lerme.  dedicated and capable employees.  mitigate the impact of the State's change of heart.  8  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  Also, the State, in an effort to encourage more affordable housing, has mandated changes to our Land Use Ordinance, specifically to allow increased housing density. The changes must be in place by July 1, 2024. The Ordinance Review Committee and the Planning Board have been working with the Town's Legal Counsel to incorporate these changes into our Land Use Finally, the Selectboard would like to remind everyone, a lot of the work in our town is done by volunteers, ai few get paid ai token stipend for their work, but most are unpaid volunteers. Please respect and recognize their dedication and efforts. And remember, all of our commissions, boards  Ordinance and you will see that amendment on the warrant this year.  and committees have vacancies and could use your help.  Respectfully submitted.  2023-2024  9    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  TOWN CLERK  Maine Revised Statutes Annotated Title 22, Chapter 2706 Subsection 4, states: A Clerk ofa a municipality shall cause to be printed in the Annual Town Report the deaths reported within the year covered by the said report by the date of death, name, age and  location by City or Town where death occurred.  Name Cross, Dalton James Curtis, Frances June Dorenfeld, Morris David Elliott, Adelbert Eugene Grierson, Beverly Ann Hilchey, Alton Stanley Leach, Florence Evelyn Neagle, Carolyn Cole Neild, George Washington Rickards, Randall Ira Sleeper, Ray Merriman Whitten, Marcia Jo VITALSTATISTICS Marriage Licenses Issued.. Certified Marriage Certificate Certified Birth Certificate Certified Death Certificate..  Date 05/31/2023 11/09/2023 02/13/2023 07/10/2023 11/27/2023 02/16/2023 01/05/2023 05/22/2023 03/18/2023 09/18/2023 10/31/2023 08/25/2023  City/Town Cushing Rockport Rockport South Thomaston Rockport Rockport South Thomaston Portland South Thomaston South Thomaston Augusta Augusta Rockport South Thomaston  Age 29 80 85 86 86 48 71 84 76 70 81 64 64 72  Hamalainen, Samuel David 08/14/2023 John, Thomas Raymond Sr. 11/25/2023  5 8 12 6  10  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  LICENSES AND REGISTRATION  DogLicenses Dog Licenses Issued.. Non-Altered Dogs. Spay/Neutered Dog.. (furnished to you by your vet).  110 11 99  What to bring when registering a dog: Current rabies certificate and neutering/spay certificate  Licenses  Hunting & Fishing Licenses Issued..  79  What to bring when renewing a hunting/ishing license: Previous hunting/ishing license.  Registrations Recreational Vehicles.  .261  What to bring when registering a Snowmobie/ATVBoat New Registration (Dealer Sale): Documentation (Proof) sales tax paid, ME-assigned registration. number on used recreation vehicle. (Private Sale): Bill of sale, ME-assigned registration number and serial numbers, horsepower & length for  boats. (Transfer): same as above. Motor Vehicles..  .1,882  What to bring when registering a vehicle: Re-registration: previous registration, current insurance card, and mileage. New registration (Dealer Sale): Documentation (Proof) sales tax paid, blue title application form, current. insurance card, and mileage. New registration (Private Sale): Bill ofs sale and title on vehicle 1995 or newer. New Registration (Transfer): same as above PLUS registration of the vehicle the plates are being transferred from. Itis MANDATORY to have the Monroney label or window. sticker on a brand-  new car. This became law on September 19, 1997.  REGISTERED VOTERS Democrats. Green independent. Republican. Unenrolled.. Libertarian. No Label..  2023 .490 57 .375 .475 .4 14  2023-2024  11    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  Dates to remember: Property Taxes Due:.. Dog Licenses Due:.. Boat Registrations Expire:. Snowmobile Registrations Expire:. ATV Registrations Expire:. Motorcycle Registrations Expire:..  Tuesday, Oct 1, 2024, and' Tuesday, April 1, 2025  (lfa approved at Town Meeting)  December 31 December 31 June 30 June 30 March 31  Holidays  The Town Office Will Be Closed On The Following Dates:  Monday, January 2, 2024. Monday, January 16, 2024.. Monday, February 20, 2024.. Monday, April 17, 2024.. Monday, May 29, 2024.. Monday, June 19, 2024.. Thursday, July 4, 2024.. Monday, September 2, 2024.. Monday, October 14, 2024. Monday, November 11, 2024.. Thursday, November 28, 2024.. Friday, November, 29. 2024. Wednesday, December 25, 2024..  New Year's Day Martin Luther King Jr. Day  Washington's Birthday/Presidents Day  Patriots Day Memorial Day Juneteenth Independence Day .Labor Day Indigenous Peoples Day Veterans Day Thanksgiving Day Thanksgiving Friday Christmas Day  Respectfully Submitted Terri-Lynn Baines Town Clerk  12  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  GENERAL ASSISTANCE  In2 2023 the Town had three General Assistance applications.  The General Assistance (GA) program is a state program administered by municipalities to provide assistance to eligible residents for basic needs, such as housing, food, heating fuel, medications and other items that are considered basic necessities. To receive GA, residents must fill out an application, provide all information requested and meet the eligibility conditions. The amount of assistance furnished is regulated by the State's General Assistance Ordinance which  the Selectboard adopts annually.  The General Assistance program is funded by local property tax and is 70% reimbursable from the State. The program is intended to be a short-term program to help people temporarily.  Respectfullys submitted, Terri-Lynn Baines General Assistance Administrator  2023-2024  13    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  ASSESSOR'S AGENT  2022 1,259 $129,353,250.00 $142,678,639.00 $8,114,315.00 $280,146,204.00 $771,132.00 $26,950.00 $280,944,286.00 $8,114,315.00 $272,829,971.00 $0.01615 $1,827,282.00 $3,635,557.19 $328,719.00 $5,791,558.19 $200,000.00 $1,071,651.00 $1,271,651.00 $4,519,907.19 $17,343.03 $0.00 $435.24 $131,046.19 $4,405,768.79  2023 1,262 $143,543,600.00 $172,096,300.00 $8,968,000.00 $324,607,900.00 $715,052.00 $26,200.00 $325,349,152.00 $8,968,000.00 $316,381,152.00 $0.01490 $1,964,424.00 $3,796,384.58 $357,708.00 $6,118,516.58 $474055.00 $829,938.00 $1,303,993.00 $4,814,523.58 $33,178.78 $6,402.33 $390.38 $133,623.20 $4,713,688.78  Real Property Number of Parcels Landy Value Building Value Homestead Exemption Value Total Reall Property TOTAL PERSONAL PROPERTY Standard BETE Reimbursement GRAND TOTAL: Less Homestead Valuation VALUATIONI FOR1 TAX RATE CALCULATION TAXRATE Appropriation, Town Meeting Warrant RSU#13 County Tax TOTALI NEEDED Less Credits State Revenue! Share Other TOTALCREDITS Netr monies tol be raised Overlay Supplemental Taxes Assessed BETEI Reimbursement Homestead Reimbursement TOTAL TAXES COMMITTED Respectfullys submitted, Board ofA Assessors  *Supplemental Taxes Assessed: amount not included int the Total Taxes Committed: amount  Kevin McCormick, Assessors' Agent, CMA  14  2023-2024    ANNUAL REPORT FIRE DEPARTMENT  TOWN OF SOUTH THOMASTON  To the Selectboard and Town of South Thomaston Residents, I am proud to present to you the Annual The year 2023 was a very busy year for your town fire department. We started out the year with a couple ofl large structure fires that were handled very well with no injuries. That momentum kept going out through the year. Id could not be prouder, as the Chief of this department, of all the dedicated members that have given up countless hours throughout the year without hesitation. These members run out the door leaving dinner on the table, leaving events they are attending, or during a nice night's sleep without thinking twice about it. lwould like to thank all the family members of our members that have had to sacrifice their lives lwould like to thank the members of the South Thomaston Ambulance Service and the South Thomaston At the first of the year 2023 we started out with 12 current members. Over the course of the year, we lost some members and gained some new members. We are currently sitting with a strong number of 20 current members int the department. We are always looking for new members to join our department. You do not need to have any experience and we will train you to whatever level you would like to be. If you want to be fire police, scene support or all the way up to interior we have a job for you. If you are at least 16 years old, you can contact any member of the department about joining. Applications also can be found We encourage everyone to practice fire safety at home. Ensure you have working smoke detectors with one on every level ofy your home including the basement, inside each bedroom doorway, and int the hallway leading to the bedrooms. Smoke detectors expire after 10 years, and you can find the manufacturer date inside the detector if you are wondering how old it is. Have a carbon monoxide detector on each floor in the areal leading tot the bedrooms. We recommend changing the batteries in your detectors every 6 months or when you change your clocks back and ahead. Working detectors save lives and that is a proven fact. Establish: a meeting place outside ofy your home and practice fire drills on a regular basis soi ifa an emergency does take place, you are well prepared. If youl have any questions reference these topics or any other fire department related question, please do not hesitate to call or email at firechiet@souththomaston.me If you would like to burn brush/grass on your property you need to have a burn permit per state law. To obtain a burn permit go to wardensreport.com & follow the directions, go to the State of Maine website www.maine.gov/burnpermits or contact one of the Fire Wardens for the Town for a free permit. The requirements for burn permits did change in 2023. If you have an open fire that is 3ft high and 3ft in diameter you need to have a permit to burn. The fire department does help with burning fields and brush piles for anyone in town that does not feel comfortable. If you would like assistance, please contact one of Please make sure you have a visible address number at the end of your driveway sO responding units can find your home int the quickest possible way when there is an emergency. Ify you need assistance mounting your address number or have questions reference placement, please call, or email. Driveways should be cleared back from the edge of the driveway from brush and low hanging branches enough sO emergency  Town Report for the South Thomaston Fire Department.  sO we could get a crew at a moment's notice.  Emergency Services Auxiliary fori their continued support and working sO well together.  on the Town Website or at the Town Office.  the Fire Wardens before the grass is green.  apparatus can drive to your home without issues.  2023-2024  15    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  Looking forward to another safe and happy year at the South Thomaston Fire Department. If you or someone you know would like toj join ouri family, please send them our way. We are always here to help in  any way possible. Please call us and we will be there to assist.  Thei fire department responded to 114 calls ofs service in 20231 following 99 callsi int the previous year. Below  is the breakdown of calls.  STRUCTURE FIRE (IN TOWN): AMBULANCE ASSIST: PUBLIC SERVICE: MOTOR VEHICLE. ACCIDENT: VEHICLE FIRE: ALARM NVESTIGATIONSMOKE INVESTIGATION: UTILITY PROBLEM: HAZARDOUS MATERIAL RESPONSE: CHIMNEY FIRE: BOMB SQUAD STANDBY:  5 14 6 23 1 13 26 1 5 1 4 1 1 2 2 4 1 3 1  MUTUAL AID - STRUCTURE FIRE-St. George: MUTUAL AID - CHIMNEY FIRE - St. George: MUTUAL AID - MOTOR VEHICLE ACCIDENT - St. George: MUTUAL AID - CHIMNEY FIRE- Owls Head: MUTUAL AID - STRUCTURE FIRE-Owls Head: MUTUAL AID STRUCTURE FIRE Rockland: MUTUAL AID. - FIRE ALARM - Rockland: MUTUAL AID - STRUCTURE FIRE-Thomaston: MUTUAL AID- -STRUCTURE FIRE-Warren  Respectfully Submitted, Chief David Elwell  16  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  AMBULANCE SERVICE  The South Thomaston Ambulance Service responded to 260 emergency calls in 2023. Wearea 911 service for South Thomaston, Spruce Head and transfer for Vinalhaven, North Haven, Matinicus and Criehaven. We are available to help cover mutual aid calls for Thomaston,  Rockland and St. George and any other mass casual incident in Knox County.  Coverage  The goal in 2023 was to have two people cover the Per Diem shifts from 6 am to 6 pm seven days a week with ALS, which is an Advanced provider or above. We have providers in the Advanced program and Ryan Colson and Elliot Stanley finished their Paramedic program 2023, Noah Carlson and Becca Tyler are now EMT and Sebastian Sanfilippo an AEMT. We have 5 paramedics, 2 AEMT, 6 EMT and 5 drivers on our staff to provide EMS services to our town. Training and meetings are held thei fourth Wednesday of each month, we are trying to have them in person. This training is needed tol keep EMS on top ofr new protocols and treatments available for our patients in the community and for mandatory license renewals. We strive to provide the best care for the patient and training is a big part to keep our skills sharp. Additional training  Training  opportunities are available with other services, online updates.  New EMS Jr. Program  South Thomaston Ambulance has now been approved for a Jr. Site by Maine EMS., If there is anyone ages 16 & 17 years old and is in an EMT program they are welcome toj join the service.  Please see the Ambulance Director for more information.  Community Paramedic  This service is a St. George program and is available to all South Thomaston residents and information willl be updated information at the Town Office. Itis called Community Paramedicine. This is when EMS coordinates with PCP or ER doctors to come into the home for follow up. Iwould like to extend my gratitude tot the members oft the South Thomaston Ambulance and South Thomaston Fire Department. They give their time unselfishly to cover 911 calls int the community. We have worked hard at keeping our town safe and as a team we have done a great job. lalso  Gratitude  would like to thank the residents and select board for their support.  Respectfully submitted South Thomaston Ambulance, Amy Dyer Drinkwater EMT-P, EMS Director  2023-2024  17    ANNUAL REPORT EMA DIRECTOR  TOWN OF SOUTH THOMASTON  Weather, weather, weather has been a constant activity for us at Emergency Management this year. It appears that these weather conditions are going to continue in the future. The last storms of the year caused damage to many areas of our Town, particularly along the coastal shore. Much of the damage unfortunately occurred on privately owned properties in which we have no jurisdiction and individuals are forced to get damage reimbursements from their insurance companies. EMA has been working with its Federal/ State partners to find some financial assistance to alleviate the high costs of these damages for individual landowners. Wel have two Emergency Warming Shelters for our Town to assist residents in disasters orl long power outages. These Shelters will only be opened after the initial storm has passed, usually thet following day. Both Shelters are now equipped with automatic generators. The Gilford Butler School Shelter generator was installed in the past year and is now fully functionable. Both Shelters are staffed by wonderful teams of community' Volunteers. Ify you would like to volunteer as Shelter Team Volunteer, please contact either myself at emadr.so.thomaston@gmal.com  or Deputy EMAI Director Becky Butler at onputer9@gmal.com,  The Town now has an Emergency Alert System (EAS) available to every resident of the Town. This is a free program to everyone, but you must sign up at the Town Office or on the Town Website to receive alerts either by landline, cell phone, text, or email. These Alerts will only be sent out on occasion for testing or for emergencies. Any contact information you give us is confidential and will never be given out for any reason other than using it for EAS alerts.  Over this past year, I have sent out many Weather Briefings to Town Residents who are on the Town Email list to provide preparation information as to what may be coming regarding any weather hazards. This program is also free to Town residents. If you would like to receive these weather briefings again, please sign up with the Town Office. These programs are to keep you  informed as to what may be upcoming and allow you to be prepared.  18  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  In the upcoming year we will continue to build programs to help the Town and its residents to be prepared for any emergency disaster that may arise. Our weather is changing, and we will continue to adapt to any and all situations that may bei in our future. We are a Coastal Community, sO we are particularly vulnerable to rising seas, the problems associated with higher tides and storm surges. Our boat launch areas, lobster operations, ocean front properties, low level roads are all vulnerable to these conditions. We will continue to mitigate these problems and eliminate  hazards for all Town residents. Respectfully submitted, Betty N. Thomas EMA Director So. Thomaston, ME  2023-2024  19    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  LOCAL HEALTH OFFICER  Thel Local Health Officer has few statutorily defined duties other thant to serve as a liaison between the people of the Town and the District and State health offices. Maine is one of the few states This past year, eight letters to the Town from the Local Health Officer have been distributed Two events highlighted the importance of a public health presence in the Town. A well water screening event was held with the distribution of discounted water testing kits and information concerning the maintenance of a healthy well. The second event, "Not A Health Fair" brought together a variety of participants. From the Maine CDC, experts in radon and in cervical and breast health were available for discussion. Representatives of the Maine Indoor Air Quality Council provided information on ventilation and maintaining a healthy indoor environment. Pharmacists from PenBay provided COVID and influenza vaccines and distributed free Narcan with instructions on how to use it. Chief Elwell, Lt. Demmons, and EMT Freeman instructed on CPR and the use of a defibrillator using mannequins provided by Knox County EMA. Knox Clinic distributed free first aid kits and discounted radon test kits were distributed. Students from Roux nstitute/Northneastem University attended and discussed the use of remote monitoring. The Local Health Officer can be contacted for issues of public health concern or information at  with an organized, Town-level public health infrastructure.  through the Listserv dealing with environmental issues and illness prevention.  Attendance at both events, the well water screening and the Fair was brisk. nealthofficer@souththomaston.me or through the Town office.  Clifford C. Dacso, MD, MPH Local Health Officer South Thomaston Maine CDC  20  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  ANIMAL CONTROL OFFICER  As Animal Control Officer for the Town of South Thomaston I received 32 calls in 2023. There were 13 dog at large complaints, 4 lost cat or feral cat complaints, 4 animal welfare complaints, 3 chicken complaints, 2 wildlife complaints (deer and bobcat), 1 dog bite complaint, 1 person warned for not having their dogs licensed, 1 person borrowed my Havahart live trap, and 1 dog and 2 cats were taken to Pope Memorial Animal Shelter.  Troy Peasley Animal Control Officer (207)390-5410  CEMETERY OVERSEER  Preservation work continued at the Village Cemetery in 2023. Many stones were righted, repaired and cleaned under the professional guidance of Gravestone Matters. Conservator Joe Ferrannini the dedicated volunteer workers through the careful conservation of our most at-risk monuments. This year we will continue to work on avenues 3 and 4 as we continue to preserve the history of South Thomaston. We are extremely grateful for the volunteers who  spend many hours in our cemeteries. Respectfully submitted, Pennie Alley Overseer  2023-2024  21    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  911-ADDRESSING OFFICER To the Board of Selectmen:  In2 2023, your Addressing Officer had the following activities in address assignments:  12- new addresses  2-addresses verified as correct assignment 3-n new street names: Wilsons Way, Saltwater Way, & Genesis Ln 3-a address changes resulting from new road name  Last year the State switched to a new Data and Map Maintenance program for registered Addressing Officers to add new addresses and road names. This is called Contributor. The old system used Internet Explorer and Silverlight which Microsoft ended support back Fori those who are developing subdivisions creating new roads, are reminded new street names must go through the Addressing Officer to avoid duplicate or similar sounding Residents are reminded that your address number should be clearly visible on your home, ori if your home is a considerable distance or not visible from the road, should be posted at the end of the driveway with consideration of snowfall. This will aid Emergency For those who are looking for the green or blue signs and numbers to post your address Ifyoul have any questions or need an address number assigned. Ican be reached at 594-  in2 2021.  names. This is to limit confusion for Emergency Responders.  Responders ini finding you.  on, the signs are available at the Town Office for purchase.  8873.  Respectfully submitted, Arthur Grierson Addressing Officer  22  2023-2024    ANNUAL REPORT ROAD COMMISSIONER  TOWN OF SOUTH THOMASTON  Shimmed and overlay paved approximately 9.5 tenths of a mile of Island Road from the Shimmed and overlay paved approximately 2.7 tenths of a mile (its entire length) of Village Replaced 1 crossroad culvert on Village Road and 1 driveway culvert on Grierson Road and Conducted berm removal/ditching in areas located on' Village Road, Grierson Road, Pleasant  bridge to the end near McLoon's.  Road.  2 driveway culverts on Westbrook Street. Beach Road, and Westbrook Street. Dug out several culvert stumps.  With assistance from the City of Rockland Public Works Department cleaned out a clogged Repaired damaged rip rap caused by high tidal surges on Village Road and Island Road. Repaired roofing panels on sand/salt shed. These repairs were conducted on a volunteer Conducted some fairly extensive bushinglimbing on Island Road and lighter bushinglimbing Shim and overlay paving planned for Stump Dump Road was not accomplished. Hopefully it Reclamation and base paving planned for two sections of Westbrook Street was not Repaired by cutting and placing hot asphalt patch at two small areas that had delaminated  catch basin near Atwood's on Island Road.  basis by Ray Martin.  on Westbrook Street and Grierson Road.  will happen this spring.  accomplished. Hopefully it will happen this spring. on Westbrook Street and Chapel Street.  Creation of a culvert inventory on all town roads is in process.  Replaced several signs. Respectfully submitted, John Spear Interim Road Commissioner  2023-2024  23    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  DEMO DEBRIS FACILITY OPERATOR  For the year the Demo Debris Facility processed 291.35 tons of demo debris. At $95-$105a a ton, the disposal of the debris cost the town $30,460. The Transportation costs were $26,856 with an additional $2619.41 fuel surcharge due to the high cost of diesel fuel. Can rentals totaled $3,762. Crushing down the cans cost thet town $13,000. The total cost of demo disposal was $76,697.41. The Town collected $4020 in demo stickers, $800 in mattress vouchers, and $1040 in contractor  vouchers for a total of $5860. Respectfully submitted, Phil Verrill Demo Debris Operator  BOARD OF APPEALS  There were no meetings of the Board of Appeals as there were no appeals filed during 2023.  Respectfully submitted, Rolf Winters Board of Appeals  24  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  CODE ENFORCEMENT OFFICER  2023 Permits issued: New Homes Renovations Garages Decks Demolitions Sheds Solar Array Commercial Tree Removal Signs  3 6 4 4 1 6 8 2 1 1 1 3 1 1 1  New Cell Tower Antennas 2 Temporary Dock & Float Storage Building Units Commercial Building Greenhouse Workshop  Total 2023 Permit Fees: $6,209  2023 has been a learning year for me as Inavigate the world of Code Enforcement. I have had a lot of help and support from Jeff Northgraves, the Planning Board, DEP, the State Shoreland Zoning Office, and the Office of Flood Plain Management.  Respectfully submitted, Terri-Lynn Baines Code Enforcement Officer  2023-2024  25    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  LOCAL PLUMBING INSPECTOR  l'am Terry Brackett, the Local Plumbing Inspector for South Thomaston. The South Thomaston LPI position is on an as needed basis. I may be reached by calling the South Thomaston Town Subsurface Wastewater Plumbing Permits are required for all new and replacement septic systems as well as repairs requiring new components as well as septic tank replacement. Interior Plumbing Permits are required for any plumbing work from 2f feet outside the buildingandincludes There was a total of 29 Plumbing Permits issued in 2023, which breaks down to 20 Internal  Office and they will forward a message to me.  all interior plumbing including new and replacement hot water tanks. Plumbing Permits and 9 Subsurface Wastewater Permits.  Respectively Submitted, Terry Brackett LPI South Thomaston  26  2023-2024    ANNUAL REPORT  TOWN OF SOUTHTHOMASTON  LIBRARY & COMMUNITY CENTER  The Library and Community continues to grow at the Gilford Butler Center during our second year of operation in our new location. We have improved the indoor spaces, parking, and playground LED lightbulbs have been replaced on the entire upper level of the building and another quartz fireplace was donated for the community room. Acommercial dehumidifier was purchased for the storage areas on the lower level. Our upper parking area was expanded and work to improve drainage was done behind the building. Two new picnic tables were donated for the playground and skatepark. The community garden has added 6 new raised beds and 7 yards of compost and loam. The sidewalk from the east exit tot the parking lot was repaved to improve safety and snow removal. All of this was done with money from our book and lawn sales, lunch donations, and The Community Resilience Committee was awarded a $50,000 grant to install a solar panel ground array at GBC that will cover our electricity needs and credit excess electricity to town office. Agenerator wasi installed withARPAfunds to provide an emergency warming shelter during power outages. Coastal Maine Regional Broadband granted us $2,0001 to replace our aging public We can accommodate groups needing meeting spaces, with online participation if necessary. We havel hosted lectures, programs andi functions for various organizations and communities. Contact  areas with money from fundraising and generous donations.  volunteer gifts. No tax dollars were spent on these improvements.  computers and add 2 laptops for public use and education.  us to see if our spaces will suit your needs. Monday - Ballet at 9am, Yoga at 5:30pm Wednesday Tai Chi at 9am, Luncheon at 11:30 Thursday - Crafting, Music Jam, Games 4-7pm  2024 Activities  Friday Mah Jongg 1-4pm  Saturday Seated Ballet at 9am, Coffee with Jane and Sally (Cribbage optional!) We will be adding kid's crafting in the maker space on Tuesdays, 2-4pm, this summer. Our annual Book Sale & Flea Market will be held on Saturday, June: 29th, 8-1pm. Spaces and My deepest gratitude to the volunteers who give sO generously oft their time and gifts to make the Gilford Butler Center and Library a special place. If you would like to help, we have opportunities for all levels of volunteerism. We welcome high school students needing to log Please stop by 54 Spruce Head Road to check us out. Monday 10-4, Wednesday 2-7, Thursday  tables available. Call 594-7416 for more information.  community service hours for graduation. 2-7, Friday 1-4, Saturday 10-2. Respectfully Submitted, Pennie. Alley, Director  2023-2024  27    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  PLANNING BOARD  Greetings,  The Planning Board'smain responsibility is to review Commercial and Industrial DEVELOPMENT There were 9 commercial developments approved by the Planning Board in 2023. The total  applications and to set performance standards for approval. estimated cost oft these projects is about $500,000 USD. 1.) Retail shellfish business - CFMA District 2.) Food Stand R-1 district. 3.) Farm Stand Village district less than 10,000 SQ. feet feet (Existing business) 5.) Addition of at tent platform. R-1 District (Existing business) 6.) Boat and RV outside storage - Village District less than 10,000 SQ. feet.  4.) Construction business, vehicle storage, and office Village District Less than 10,000 Sq.  7.) 2 Self Storage buildings R-2 District.  8.) Wholesale Lobster business conveyor system, with floats. CFMA District (Existing There were no changes made to the Planning Board By-Laws in 2023. A copy of the Planning Board by-laws can be viewed on the Town Office website, or in person at the Town Office. The Board Members encourage our citizens with questions or concerns regarding any ongoing development applications to contact the Town Code Enforcement Officer during regular business hours. There is also a public comment opportunity during each Planning Board Meeting. The Town Land Use Ordinances were amended at the 2021 Town Meeting. Some district maps have changed which could affect commercial projects. Please be advised to check the Ordinances for allowed uses in the Land Use District of the project before planning your There are currently Ordinances under review by the Planning Board and the Ordinance Review committee to form affordable housing in the Village Extension areas in town. Maine State Law Planning Board Meetings are scheduled for the third Thursday of each month at 6:00 PM. The Planning Board needs two alternate members. Please contact the town administrator if you Current Planning Board Members are: Ervin Curtis, Chairman; Gabriel Tomasulo, Vice-Chairman;  business)  commercialindustnal project.  requires towns to allow affordable housing.  would like to be an alternate member.  Members Catherine Lerme, Cindi Ginn, and Travis Wilson.  Best regards, Ervin Curtis, Chairman  28  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  CONSERVATION COMMISSION Acquisition ofLand for Conservation and Recreation  The Conservation Commission (CC) facilitated acquisition of two properties totaling 129 forested acres, adjoining each other and the lot housing the Town Office. We advised the Select Board (SB) concerning the properties, and then helped conduct an information campaign, including a public meeting with Q&As, maps, and a PowerPoint presentation. With 2023 Town Meeting approval, the SB purchased Ralph Cline's 11 acres for $17,000 on August 29, and Jeffrey Smith's 118 acres for $50,000 on September 14. The land will be called the South Thomaston Forest Preserve. The CC is working to restore and protect the land, provide for recreation, and obtain funding. (As conditions of sale, stated in the deed, the Smith land must be under conservation protection; low- impact recreation is allowed, but ATVs are banned. This is the plan for the Cline land also.)  We are applying for a Land for Maine's Future (LMF) grant and researching other grants, among them Project Canopy and the Recreational Trails Program (RTP). We are working with Georges River Land Trust toward creating a conservation easement. With the SB, we are consulting with F.E. Beal Surveying to obtain a boundary survey. CC members (at times with a seller, SB member, adjoining owner, or forester) have walked the land and the access route on Town land, locating boundaries and noting conditions. We will work with the SB to draft an ATV ordinançe to propose to Town Meeting. We arei interviewing consultingi foresters fort the role of adviser on maintenance and protection oft the land, forest cover etc., invasive species control, location of trails, and more.  Knox County Conservation Commissions Working Group (KCCC-WG)  Recognizing a need for better county-wide coordination, the South Thomaston CC took the lead in creating the KCCC-WG. All 6 Knox County CCs participate (Camden, Owls Head, Rockport, St. George, South Thomaston, and Thomaston); Rockland, with no CC, is represented by its Sustainability Coordinator. The WG first met in March 2023, and since then meets quarterly, by Zoom. At the meetings, each CC can report on current activities, achievements, challenges, and issues; seek advice or support from fellow CCs; and propose projects for collaboration. The WG members then report back to their own CCs. Currently the WGi is discussingacordnated approach to water quality monitoring, and is planning a series of Dark Skies educational programs.  Clean-Up Days: Reuse Event  The CC held spring (Earth Day) and fall roadside clean-up days in 2023, and plans to hold spring and fall clean-up days again in 2024. Al Reuse Event at Gilford Butler is planned for spring 2024: residents can bring unneeded clothing, toys, and household items to exchange, helping to reduce  the volume recycled or sent to landfills. Respectfully submitted, Sondra Wallace,  Conservation Commission Chair  2023-2024  29    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  LIBRARY/COMMUNITY CENTER FACILITY COMMITTEE  Greetings to all - Community Center:  Over this past year the Facility Committee continued to work towards design of the new Libraryl Envisioning and design concept meetings were conducted by Gabriel Tomasulo in the early part of 2023. Schematic floor plans for either a one-story or two-story building on the site of Ina addition to the floor plans, Tomasulo led the committee to create a Project Data report including research completed by the committee regarding images from other libraries, a concise mission and vision statements, a list of rooms recommended for the new building, a recommendation on energy efficiency and building performance, and a potential budget for Public presentations to gain public comments about the Project Data report were held at Town Offices, the Gilford Butler Center, and the Spruce Head Community building in July. The Committee began working towards developing materials for Ambassador Groups, to be held from this spring, summer, and fall to develop support for the project. Towards that end the Auxiliary Board of Directors raised money to hire architect Alexander Shaw to create 3-dimensional schematic drawings for the purpose of showing residents how Att the same time the Committee has created several subcommittees to work on thei following: grant research, data management, a case statement to be used for grants, publicity materials, Pursuant toi the Town Meeting vote of. June 2022, a non-profit corporation to assist int the fundraising efforts was created. ABoard of Directors oft the Auxiliary has been appointed, including 2 nominees from the Selectboard, 1 nominee of the Selectboard, and 3 nominees from the Facility Committee. The tax exempt 501(c)(3) application has been submitted to the IRS and fundraising efforts are The Facility Committee will work together with the Auxiliary Board towards developing a Capital We are interested in finding members of the community to assist with some of the subcommittee work, including grant research and writing, communications, and Ambassador Group meetings. Facility Committee members: Co-chairs Jan Gaudio, Sandy Weisman. Kate Clark, CatherineL Lerme, Moira Paddock, Candace Smith, and Marcia Turner. The Facility Committee meets on the first Auxiliary Board of Directors: John Spear, president, Barbara Reitz, treasurer, Sandy Weisman,  the Gilford Butler building were created by Tomasulo over several months.  all the above.  ai new building will sit on the current site. and communication with the public.  beginning. Campaign.  Please let us knowi if you would like to be part of this exciting project!  Thursday of every month.  secretary, Ervin Curtis, Sheryl Dacso, Rhonda Nordstrom.  Respectfully submitted, Sandy Weisman  30  2023-2024    ANNUAL REPORT REGIONAL SCHOOL UNIT13  TOWN OF SOUTHTHOMASTON  This is the annual report to the citizens served by RSU 13 concerning the conditions and progress oft the public schools in RSU 13 is governed by the School Board. These individuals are elected by their city/town and serve alli five municipalities  the municipalities of Cushing, Owls Head, Rockland, South Thomaston and' Thomaston. as Directors of the Regional School Unit. The members of thel RSU 13 Board are:  Term Ending 2025 2024 2026 2025 2024 2025 2027 2024 2026 2024  Rebecca Roveto, Chair Kellil McCannell, Vice Chair Rockland Kali Ausplund Brad Choyt Paul Coster Jessie Davis Samantha. Jones Mark Lewis Sarah Post Katrina Saucier  Thomaston Rockland South Thomaston Rockland Rockland Cushing Thomaston Owls Head Rockland  Maine State statutes outline the specific duties andr responsibilities of thel Board of Directors. Theya are responsible forp policy development and approval, finances, evaluation, public relations, personnel, negotiations, and the selection and employment of the Superintendent. Each of these roles is very time consuming and directors give freely of their time to ensure that school programs provide students with the best educational programs and services within the District's means. Ash Point Community School serves children in grades Pre-K-51 from Owls Head and South Thomaston. Enrollment is 166 Cushing Community School serves children in grades K-5 from Cushing. Enrollment is 77 students. Dawn Jones is the South School serves children in grades Pre-K-5 from Rockland. Enroliment is 280 students. Hillary Arroyo is the Principal Thomaston Grammar School serves children in grades K-5 from Thomaston, as well as a regional Special Education Oceanside Middle School serves students in grades 6-8 from all five towns. Enrollment is 307 students. Shelby Biddy is Oceanside High School serves students in grades 9-12 from all five towns. Enrollment is 503 students. Jesse Bartke is the McLain School is the current home of District offices and services for RSU 13. Adult Education classes are located in this Thel RSU 13 Board Room has been moved toi the South School Campus andi includes fulll live-streaming capabilities as well as room for more community access to technologically advanced meeting space. Alternative Education has also moved to In the Fall of 2015, we unveiled our plans to improve the efficiency of our schools and improve our school learning environments and student performance. We have in place a 9-12 high school in Rockland, a 6-8 regional middle schooli in Thomaston and K-5 or Pre-K-5 elementaryschools. We also partnered with Siemens Energy to make improvements in our facilitiesi in areas such as heating, lighting, ventilation, and a portion of window replacements at OHS. We are also planning ar number of renovation and construction projects. These projects were partially financed through capturing energy savings and the cost savings of reducing the number of facilities we maintain. In 2016, RSU 13 closed the Lura Libby School in  SCHOOLS  students. Ben Tripp is the Principal.  Principal.  and David (Jake) Carlson is the Assistant Principal.  program in life skills. Enrollment is 157 students. Ainslee Riley is the Principal.  the Principal and Darren Randall is the Assistant Principal. Principal. Joanna Hall and Nicole Hatch are the Assistant Principals.  school.  the South School campus. SCHOOLSOF OUR FUTURE  2023-2024  31    ANNUAL REPORT South' Thomaston.  TOWN OF SOUTH THOMASTON  Thomaston and transferred ownership to thet town. The RSUI has also turned over the Gilford Butler School to the Town of Ourneweste elementary school, Ash Point Community School, opened in thel Fall of 2018. The school, located in Owls Head, serves students in grades Pre-Kt through 51 from the Towns of Owls Head and South Thomaston. Renovations to Oceanside High School in Rockland and Oceanside Middle School in Thomaston are complete. Each facility has a new cafeteria and increased and updated classroom spaces. Oceanside High School has renovated locker rooms and a new fitness space. Moving forward, Schools of Our Future 2.0 will provide students with options for studies in multiple pathways that will provide them with opportunities for learning within the classroom setting and beyond the classroom. Instruction willi instill Critical Skills needed for success in continuing education and the modern workforce as well as content knowledge in the core subjects and opportunities for electives. Our focus on social and emotional learning will continue, with our belief that positive relationships and emotional health are key to successful, engaged learning and success in! life. In the Fall of 2024, RSU 13 plans on opening two more Pre-K classrooms: one in Thomaston and a second classroom at South School in Rockland. This will increase the available classrooms to four in RSU 13, or space for 64 students. In the next twoy years, we plan oni increasing the number of classrooms available throughout thel District byt two, ultimately providing universal Pre-K availability for all oft the families in our school system. The phasing in oft this program, coupled with financial incentives from the Maine Department of Education, will have a minimal effect on our budgets but will provide a much Starting int the Spring of 2024, we will open a new building ont the Oceanside Middle School Campus. This facility willl house our Information Technology Department: and Middle School Alternative Education Program. On the Oceanside High School Campus, twor new buildings will open int thel Fallo of 2024. One housing Adult Education andt the other, High School Alternative Education. Both projects were paid for with Corona Virus Relief Funds and will not have any impact on the local budget. These facilities will serve the school community for many years to come and will allow us to move the Superintendent's RSU 13 has worked diligently over the past three years to improve its cash position and maintain a school budget that provides adequate funding for the students of the District while maintaining its fiduciary responsibility to the towns and taxpayers. CV19 presented many uncertainties and the District projected expenditures tot thel best ofi its ability to ensure we stood ready for any social and economic impact the pandemic couldp present. Asa ar result, we stand in thel best cash position We currently stand with close to 1mm in restricted and undesignated fund balances and have not been reliant on TRAN funds to cover any operational expenditures for the fiscal year. RSU 13 has $6,191,559 in bonds payable as of June 2023. As with any business, labor costs impact RSU 13's expenditures more so than any other cost center and FY24 is no exception. Staffing and benefits account for roughly 80% of the District's annual general fund budget. Our teachers and support staffe each receive annual cost of living and salary step increases per contract that contribute to an average increase of3.5-4 %1 to our staffing! budget. This coupled withi increasingi insurance premium costs, increased enrollmenti in our benefit plans and consistent increases to workers compensation rates have raised RSU 13's total salary and benefit costs on average by 6.5% over the past five years. Energy costs remain an area of concern with market volatility being caused by several factors. Fedi interest rate hikes, the Ukraine conflict, bank failures and concerns of diplomatic escalations with China have destabilized markets. RSU 13 is looking at an 80% increase in our electric rates for FY25 alone. Because of this we Pandemic relief funds assisted the District in maintaining high quality education through a turbulent two years. However, the District is faced with an impending funding "cliff" beginning in FY25 when the grants are exhausted. Because of that, District leadership began absorbing federally funded positions into the general fund beginning in FY23. The District will need to absorb $355ki in FY25 to stabilize the impact of roling these expenditures and positions into our general operating budget without an impact to local jobs. RSU 13 is proposing an estimated 7% overall increase to the District budget FY25 over FY24 with staffing, Special Education contingency, the Maine Paid Leave Act benefit and insurance consisting of Apart from budgetary needs, RSU 13's Business Office had a change of leadership with Katherine Hunt assuming the role ofE Business Manager in FY24. With anytransition, there comes at time of reflection, adaptation, and evolution, however our financial position and philosophy remains uncnanged. We continue to look towards thei future, ensuring a strong financial  PLANSFOR! UNIVERSAL PRE-K  needed and very promising program for our earliest learners.  BUILDING PROJECTS  Office and Business Office to South School int the Summer of 2025.  RSU1 13 FINANCES  wel have seen in the past eight years with a recent revision to our S&P debt rating outlook to stable.  look to remain cautious in our energy allocations for FY25.  approximately 97% of the additional requested funds.  32  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  position that will form the bedrock of educational success for the students of RSU 13. We accomplish this by forecasting our expenditures as best as possible and ensuring every dollar is spent with intention and with the best interests of our student body and our taxpayers in mind. We will continue tol look for capital projects that add value, security and long term retums for our students and the community. We will continue to invest in our curriculum, assessments, and technology to ensure we out-perform neighboring districts in student achievement and progression while being fiduciarily responsible to our tax base. RSU 13 remains committed to continuing a strong and consistent partnership with our community and we welcome as much participation, engagement and communication with our local officials and residents as possible. RSU 13's professional staff and service personnel strive to serve our communities students and to ensure that the best use isr made oft tax dollars. Audits are ont file att the Office oft the Superintendent, 28 Lincoin Street, Rockland, Maine and available The RSU 13 Adult Education program continues toi thrive and provide a variety of programs and opportunities to adults and children in our region. We urge all citizens to take advantage of the many listings in the program guide that is provided at the beginning of each semester. While our free classes in college preparation remain open to the public, and are well attended, iti is the diversity of offerings in vocational enrichment and life-long leaming that truly reminds us that, at any age, We invite you to visit our website, www.rsu13.org, or Facebook page, for more information about all of our schools and district programs. Those interested may also review district-wide assessment results by clicking on Curriculum, Instruction, and Assessment under the' 'Central Office' website banner. We also remind people that our budget meetings are the place On behalf of the staff, a sincere "thank you" is extended to the citizens of our five municipalities, to parents and to our students for your continued support. Your interest and cooperation greatly assists us in carrying out our responsibilities to RSU 13 children. If there are any questions concerning this report, please do not hesitate to call our office or any of the  CONCLUSION  on the website aty www.su13.orglaudit.  education is the heart of our community.  tol bei ify you want) your voice to bel heard in shaping the school budget- please attend!  schools. John C. McDonald Superintendent of Schools  2023-2024  33    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  2023 OUTSTANDING TAXES  Name  Amount Due 2,989.19 2,378.37 529.31 200.93 1,237.06 0.66 565.80 1,033.73 1.11 3,139.14 13,017.98 476.83 1,836.56 2,612.08 3,462.28 482.83 766.23 515.82 139.14 139.90 2,836.64 1,036.54 2,451.29 3,226.59 233.52 2,998.19 2,911.22 1,617.93 277.40 1,151.59 11,698.12 1,219.81 1,993.54 119.20 1,039.88 1,586.44 1,195.82 9,433.57 2,676.08 617.79 3,192.95 4,063.05  30 Maple, LLC Adams, Richard S. Akers, Gary Ames, Jameson G. Ames, Jameson G. Anderson Family Trust Arey, Kathleen Hennessey Arey, Robert Arey, Weston & Catherine Armbruster Maine Trust Armstrong, Christine Barnes, Brianna Barter, Robert S. Batty, RachelL. Baudanza, Barry M. Benner, Jason Benner, Jason D. Benner, Jason Daniel Benner, Tamala A. Benner, Tamala A. Berry, Walter Black, Walter E. Bonzagni, Andrea L. Boyer, Corice Brady Family Trust Brooks & Baum LLC Brooks, Glenn Brooks, Lisa W. Buck, Hammon J Buck, Hammon J Burnt Island Bridge LLC Campbell, MichaelJ Campbell, Michael J Cardinali, Edward W. Carlson, Martha F. Collemer, Stanton F. Connell, Elizabeth Connell, Gordon C Connell, Gordon C Cross, Troy Curtis, Dewey & Arianna Curtis, Heath  34  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  2023 OUTSTANDING TAXES  Name  Amount Due 12,097.41 256.81 741.48 602.03 598.29 942.72 5,554.02 2,953.96 5,627.42 416.22 3,157.78 5,535.66 847.53 428.41 2,610.52 2,507.11 1,463.48 509.21 2,425.29 414.41 2,032.29 1,746.13 5,154.89 2,420.89 3,288.34 998.03 713.75 4,876.58 1,447.40 9.58 4,388.20 2.85 2,786.18 2,940.46 2,919.22 2,237.21  Darling, Crystal R. Dennison, William C. Dougherty,John T.&L Lois I. Drinkwater, Diana M. Drinkwater, Diana M. Drinkwater, Eugene J. (Estate) Duer, Harriet Eldridge, Jennifer L. Eliot, John A. Sr. Elwell, Melissa Feener, Jackson Flagg, Darryl Fogg,Jamia L. Fowles, Sylvia Frayne, Eval R., Trustee Gray, Thomas H. Grierson, Gerald E. Grierson, Herbert & Phylilis, LE Grierson, Herbert & Phylilis, LE Grierson, Karen Grotton, Roy R Sr. Hall, Howe W. Family Trust Harris, Richard L. III Haskell, Warren Hendricks, James A & Daniel O. Hooper, Jason Hooper, Jason Howard, Sharon L. Jackson, Ronald, Gerald, Daniel & Paul JJF Family Trust Joan S. Loos Revocable Trust Johnson, Glenn Jones, Daniel M. Karas, Kathleen M. Estate of  Fogg, Randall R, Dana G., Paulsen, Cathy M  Kruener, Philip C8 & Gloria Morris Revocable Trust  2023-2024  35    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  2023 OUTSTANDING TAXES  Name  Amount Due 3,520.19 2,475.76 1,231.81 2,549.15 735.54 1,345.03 2,451.29 832.21 2,890.77 192.68 565.80 2,692.90 1,582.69 1,264.24 1,505.47 4,543.40 119.20 1,157.59 4.19 1,997.29 2,438.88 3,909.80 5,606.52 4,152.03 2,617.33 966.44 42.73 338.88 3,235.10 739.98 1,378.01 30.73 8,788.40 1,152.49 718.72 697.86 1,192.18 1,614.93 2,069.00 1,118.08 1,197.36 830.35 3,318.34 1,832.35 1,558.62  Leach, Kathleen M Leach, Terry Lewis, Tracy L. Lindahl, John Lindahl, William Lindsey, Michele Lipari, Jacqueline Connell Luscombe, Robert M Mackie, Matthew H. Mahonen, Armas, E.A. (Estate) McClure, Thomas C. Mercer, Jay Miller, Jessica Mills, Carey Moore, Benjamin C. Moss Forest, LLC Moss Forest, LLC Neild, George Nexamp Free Holdings, LLC Nicholas, Mary O'Connell, Eric L., Trustee Odone, Russell R. Orne, Peter K.. Jr. EtAL Orne, Peter K. Jr. EtAL Pauley, Jack S. Paulsen, Donald J Living Trust Paulsen, Donald J Living Trust Paulsen, Donald. J Living Trust Paulsen, Donald J Living Trust Paulsen, Donald J Living Trust Paulsen, Donald J Living Trust Payor, Andrew Payson, Lisa Penney, Rachel Tyler Perkins, Pamela J Perry, Marshall T Petterson, Alfred Pierce, John A. Estate Pomroy, Pamela Powell, Robert' W. Powell, Robert W. Pray, Laurie Protheroe, Donald Protheroe, Donald  Paul V. O'Hara &V. Ann O'Hara Family Revocable Trust  36  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  2023 OUTSTANDING TAXES  Name  Amount Due 3,142.48 2,718.90 159.03 1,965.11 73.40 3,751.11 1,563.95 2,026.17 1,499.47 5,934.79 859.40 4.00 2,575.15 565.80 4,554.64 1,683.63 149.95 2,780.76 1,250.07 729.42 915.83 1,216.82 1,432.85 3,495.94 5,254.22 5,835.07 5,856.80 539.05 773.25 6,262.03 778.23 2,580.59 1,409.92 1,466.93 1,716.64 2,347.31 4,492.23 4,082.70 656.02 500.05 2,078.17  Rackliff, Brian S Rackliff, Christina M Rackliff, Ernest F.. Jr. Rackliff, Ernest F.Jr. Rackliff, Ernest F.Jr. Rackliff, Marion LE Rankine, Symon F. Ranquist, Ester (Estate) Rankine, Symon F. Richards, Kevin T Richardson, Steven E.. Jr. Ricker Jane B., Trustee, ET AL Ritter, Laura Roberts, Holly J Salai Family Trust Setz, Sharonl L. Simmons, Kimberly A. Simmons, Kimberly A. Slawson, Edward M. Snow, Rachel C. Snow, Roxannel L Sockwell, Suzanne M South Thomaston Auto, Inc Souza, Virginia E. Spruce Head Lobster Co. Spruce Head Lobster Co. Spruce Head Lobster Co. Stadler Family Irrevocable Trust Stadler, Eunice E. Sturges, Phyllis M. (LE) Sukeforth, Stephen Sukeforth, Stephen Sutela, Richard E. Irrevocable Trust Sutela, Richard E. Irrevocable Trust Thissell, Shawn W. Thompson, IV, John P. Tisone, JeanneL. Trippe, Laura H. Trueman, Dianna K. Tyler, Adam Tyler, Kristina N.  2023-2024  37    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  2023 OUTSTANDING TAXES  Name  Amount Due 2,486.46 1,247.81 1,820.36 522.49 1,314.35 1,568.45 1,557.20 1,637.76 1,620.93 697.31 2,136.75 6,112.17 1,293.70 $381,649.80  Vanorse, Milton Ward, Connie Waterman, Erik R Waterman, Nellie (ET ALL) Waterman, Nellie Waters, David' V Watts, Christine W. Widdecomb, Catherine Widdecomb, Travis J Williams, Rachel Wilson, Travis Zable, Alexandra Zable, Luke  TOTAL ** As of April 30, 2024 Amount Due Includes Interest  38  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  2022 REAL ESTATE TAX LIENS  Name Arey, Kathleen Hennessey Arey, Robert Barter, Robert S. Bonzagni, AndreaL. Boyer, Corice Brannan, Betty Connell, Gordon C Connell, Gordon C Cross, Troy Curtis, Heath Elliot, John A. Sr. Fowles, Sylvia Grierson, Herbert & Phylilis, LE Grierson, Herbert & Phylilis, LE Grierson, Karen Leach, Terry Lindahl, John Lindahl, William Mercer, Jay Neild, George Pray, Laurie Rackliff, Ernest F.Jr. Ranquist, Ester W. (Estate) Sutela, Richard E. Irrevocable Trust Thompson, IV, John P. Ward, Connie Widdecomb, Catherine Williams, Rachel TOTAL  Amount Due 624.91 1,091.36 1,890.99 2,504.76 3,278.07 435.58 9,433.28 2,737.34 683.89 3,829.51 5,671.72 1,614.71 2,458.53 472.34 2,055.83 181.69 2,602.95 793.26 253.15 2,753.12 634.17 2,738.96 310.86 1,708.65 1,466.63 2,371.47 1,273.74 1,661.28 724.86 $58,257.61  Mahonen, Armas, E.A. (Estate)  **As of April 30, 2024 Amount due includes interest  2023-2024  39    ANNUAL REPORT 2023 SUPPLEMENTAL Richard Jansen 606 St. George Road Richard Jansen 606 St. George Road Richard Jansen 606 St. George Road  TOWN OF SOUTH THOMASTON  1,785.21 2,738.87 1,878.25 $6,402.33  TOTAL  2023 ABATEMENTS  Town of South Thomaston Ralph Cline Property Town of South Thomaston Ralph Cline Property Gayle Gallant 22 Lobster Cove Road Town of South Thomaston Jeff Smith Property Town of South Thomaston Jeff Smith Property Town of South Thomaston Jeff Smith Property Stephen and Linda Hart 125 Hayden Point Road  93.39 179.29 308.43 125.99 342.13 1,899.87 6,109.76 $9,058.86  TOTAL  40  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  REPORT OF RESERVES AND TRUSTS  Balance totals include principal and interest as of December 31, 2023  Capital Project Funds Reserves: Fire Truck Reserve Revaluation Reserve Fire Equipment Reserve Ambulance Reserve Ambulance Equipment Reserve Town Landing Reserve Paving Reserve Cemetery Reserve Building Reserve Fire Truck Repair Reserve Emergency Disaster Reserve Fire Pond Maintenance Fire SCBA Reserve Recreation Reserve Transfer Station Reserve Total:  Balance 412,781.35 72,752.42 39,083.67 123.17 27,477.41 151,431.31 45,761.06 13,370.67 33,921.44 26,759.90 26,874.10 15.026.33 14,693.76 15,235.91 656.91 898,949.40 Balance 73,735.83 7,648.24 766.94 820.53 40,145.64 3,990.02 4,347.07 Balance 2,497.21 100,303.48 33,554.11 37,485.31 39,878.61 351,890.31 11,884.74  Cemetery Trust Funds: South Thomaston Village Cemetery Forest Hills Cemetery Thorndike Cemetery Williams Cemetery Ocean View Cemetery Miriam Pierce Trust Monroe Trust Fund Other Trust Funds: Horace Allen Nautical Fund Ralph & Ella Rackliff Memorial Fund Randall & Arlene Hopkins Memorial Fund Randall & Arlene Hopkins Library Fund Randall & Arlene Hopkins Historical Fund Randall & Arlene Hopkins Memorial Fund  Principal 68,190.00 7,000.00 600.00 700.00 37,115.00 2,000.00 4,000.00 Principal 500.00 100,000.00 30,000.00 50,000.00 50,000.00 328,626.00 30,000.00  $ 119,605.00 $ 127,863.30  Ambulance Trust Fund  $ 589,126.58 $ 577,423.80  2023-2024  41    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  BUDGET SUMMARY  2022-23 1,995,872 1,143,486 247,508 380,000 6,000 51,430 136,000 31,448 1,995,872 521,857 307,708 34,981 2,826 518 134,245 7,956 33,623 552,899 145,596 328,512 72,991 5,800 321,838 316,597 1,500 15,695 5,020 10,675  ACTUALS July] 2024-25 30,2024  $ CHANGE 141,382 43,048 31,768 45,000 (50,770) 62,000 141,382 (42,637) (27,682) 928 (108) 100 (39,685) (2,193) 26,003 81,354 22,254 52,477 8,923 (2,300) 60,959 29,243  % CHANGE  BUDGET 1,2 2023 to March BUDGET  TOTAL FUNDING 1 Appropriation (property taxes) 2 Anticipated Revenue 3 Excise Tax, Vehicle 4 Excise Tax, Boat 5 Reserve 6 Surplus 7 Grant 8 Carry Forwards 9 TOTAL EXPENSE BY DEPARTMENT GENERAL GOVERNMENT 10 See warrant article#8 11 Administration 12 Assessors 13 Planning and/ Appeals Board 14 Conservation Commission 15 Bulding & Grounds 16 Town Landing 17 Code Officer/Plumb. Inspector 18 PUBLIC SAFETY 19 See warrant article#9 20 Fire Department 21 Ambulance Service 22 General Public Safety 23 Street Lights 24 PUBLIC WORKS 25 See warrant article#10 HEALTH & SANITATION 26 See warrant article#11 GENERAL ASSISTANCE 27 See warrant article#12 CULTURE & RECREATION 29 See warrant article#13 30 Library 31 Recreation  2,137,254 1,186,534 279,276 425,000 6,000 660 198,000 41,784 2,137,254 479,220 280,026 35,909 2,718 618 94,560 5,763 59,626 634,253 167,850 380,989 81,914 3,500 382,797 345,840 1,500 7,039 5,079 1,960  7% 4% 13% 12% 0% -99% 46% 7% -8% -9% 3% -4% 19% -30% -28% 77% 15% 15% 16% 12% -40% 19% 9%  1,371,195 345,551 206,836 23,546 309 171 106,331 1,503 6,854 382,819 78,100 238,360 64,811 1,547 153,708 229,746 276 1,339 1,256 84  28  (8,656) 59 (8,715)  -55% 1% -82%  42  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  BUDGET SUMMARY  2022-23  ACTUALS July 2023-24 30, 2023  $ CHANGE  % CHANGE  BUDGET 1,2022t to April BUDGET  32 33  DEBT SERVICE 34 See warrant article#14 RESERVE FUNDS 35 See warrant article#15 Cematary-0RSFVeterans 36 See warrant article#16 CAPITAL EXPENSE 702 37 38 39 TOTAL EXPENSES BYTYPE 40 Salay/Stpend/Wages 41 Benefits 42 Contract/Purchased: Service 43 Fuel-Uti-Phone 44 Dues-Fees-Travel 45 Insurance 46 Supplies 47 Equipment 48 Dispatching 49 Transfer Station Paymt 50 Demo Disposal Fee 51 Paving 52 Snow Plow Contract 53 Debt. Interest and Principal 54 Reserves 55 Other 54 Capital Expense 702  66,300 106,835 23,468 68,883 1,995,872 527,386 113,301 275,199 47,405 28,154 46,713 29,146 77,262 55,060 207,932 35,155 127,035 149,466 66,300 106,835 34,640 68,883  64,261 106,835 18,035 68,625 1,371,195 356,190 76,285 176,884 28,817 11,114 37,751 16,324 53,676 55,060 155,949 23,965 1,388 129,471 64,261 106,835 8,595 68,625  32,660 219,477 34,468 2,137,254 577,774 115,395 317,306 42,990 28,302 52,492 28,534 63,692 63,290 207,932 40,000 171,120 159,929 32,661 219,477 16,360  (33,640) 112,642 11,000 (68,883) 141,382 50,388 2,094 42,107 (4,415) 148 5,779 (612) (13,570) 8,230 4,845 44,085 10,463 (33,639) 112,642 (18,280) (68,883)  -51% 105% 47% -100% 7% 10% 2% 15% -9% 1% 12% -2% -18% 15% 0% 14% 35% 7% -51% 105% -53% -100%  2023-2024  43    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  SECRET BALLOT ELECTION. AND TOWN MEETING WARRANT Tuesday, June 11,2024 and Tuesday, June 18, 2024  To Pennie Alley, a resident of the Town of South Thomaston, in the County of Knox, State of  Maine, GREETINGS:  In the name of the State of Maine, you are hereby required to notify and warn the voters of the Town of South Thomaston in the County of Knox and State of Maine, qualified to vote by law in Town affairs, to meet at the Municipal Building in South Thomaston on Tuesday, the 11th day of June, 2024 A.D ate eight o'clock in the morning then and there to act upon Article 1 and by secret ballot on Article 2 as set out below, the polling hours therefore be from 8 am to 8 pm; The Registrar will be in session at 8:00 o'clock in the morning until 8:00 o'clock in the evening, on June 11, 2024 at the South Thomaston Municipal Building, 125 Spruce Head Road, South Thomaston, Maine for the registration of voters and correcting the voting list. APERSON WHO ISNOTF REGISTERED ASASOUTHTHTHOMASTON VOTER MAYN NOTVOTE INANYI ELECTION And, tor notify and warn said inhabitants to meet at the Ash Point Community School, 54 Ash Point Drive, Owls Head, Maine , on Tuesday, the 18"h day of June 2024 A.D., at seven o'clock in the  INCLUDING TOWN MEETING  evening, then and there, to act upon Articles 3 through 22. Article 1. To choose a moderator to preside at said meeting.  Article 2. To elect one Selectboard member, one Assessor and one Overseer-oh-tne-Por for a Article 3. To see if the Town will vote to authorize payment to the Selectboard members and Article 4. Shall an ordinance entitled "June 2024 Amendments to the Town of South Thomaston Land Use Ordinance" be enacted. Copies of the amendments will be available at Article 5. Shall the Town vote to impose the following conditions and restrictions on a parcel ofl land conveyed to the Town on August 29, 2023 from Ralph E. Cline III, identified on the date of conveyance on the town tax maps as Map 008, Lots 002 & 003. The deed to the Town is 1. The property shall be used for green space conservation and low impact outdoor  term until the Town Meeting of 2027.  Assessors quarterly.  the Town Office and at Town Meeting.  recorded at the Knox County Registry of Deeds at Book 6045, Page 152  recreational purposes.  44  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  2. The property shall not be developed except to engage in limited lowi impact filling, excavation, culvert installation and/or clearing for the purposes of trail development and 3. Permissible outdoor recreational opportunities shall include, but are not limited to: walking, running, cross country skiing, snowshoeing, snowmobiling, birding and hunting. 4. Limited forest management activities for the purpose of maintaining the health of the forest shall be permissible, including the introduction and/or the eradication ofi invasive 5. The use of vehicles, ATVs, dirt bikes and similar motorized devices, except for emergency and rescue. activities and municipal repair and maintenance of trails is  stewardship.  species ori infestation.  expressly prohibited.  Article 6. Shall an ordinance entitled an "Ordinance to Prohibit the Operation of All Terrain Vehicles and Similar Motorized Devices on Town Owned Property" be enacted?  The proposed ordinance follows.  Town of South Thomaston  Ordinance to Prohibit the Operation of All-Terrain. Vehicles and Similar Motorized Devices on Town-Owned Property  A. Purpose  The purpose of this ordinance is to protect the property oft the Town of South Thomaston, Maine (hereinafter Town) and to prevent environmental damage caused from the operationof: all-terrain vehicles (hereinafter ATVs) )and similar motorized devices on Town  Property.  B: Area of Applicability the Town. C. Definitions  This ordinance shall apply to all Town-owned property located within the boundaries of  1. For purposes of this ordinance ATVs shall mean all-terrain vehicles and similar motorized devices and any motorized vehicle including, but not limited to, what are commonly known as ATVs, UTVs, dirt bikes, pick-up trucks or other vehicles that are designed or equipped to operate on rough terrain. The fact that a vehicle could also operate on a roadway does not exclude it from being included as an ATV under this definition. Snowmobiles shall not be considered ATVs under this  definition.  2023-2024  45    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  2. For purposes of this ordinance Town Property shall mean any parcel of land  owned by the Town.  D. Prohibitions E. Exemptions  Its shall be unlawful to operate an ATV (as defined above) on Town Property.  Notwithstanding Section D, above, this prohibition shall not apply to ATVS performing emergency search and rescue operations, firefighting activities including training, training for emergency search and rescue operations, property maintenance and research  activities performed by or at the direction of the Town.  F.E Enforcement M.R.S.S4-B.  Violations of this ordinance shall be considered a civil violation in accordance with 17 1. The Town Administrator, Road Commissioner or other town employee or official, as may be designated by the Selectboard, as well as any local, county or State law enforcement officer or warden ("enforcement agent") shall be empowered to 2. Upon finding a violation of this Ordinance, the enforcement agent shall order an individual operating an ATVin violation of this Ordinance to forthwith leave Town Property and shall issue the violator an oral warning and document the oral warning with the Town Clerk noting to whom the warning was issued and the 3. Upon finding a second violation of this Ordinance by the same individual, the enforcement agent shall order the individual operating an ATVin violation of this Ordinance to forthwith leave Town Property and shall issue the violator a written 4. Upon finding a third violation of this Ordinance by the same individual, the enforcement agent shall order the individual operating an ATVi in violation oft this Ordinance to forthwith leave Town Property and shall issue a second citation 5. Upon finding a fourth violation of this Ordinance by the same individual, the enforcement agent shall order an individual operating an ATVin violation of this Ordinance to forthwith leave Town Property and shall issue a third citation  enforce the provisions oft this Ordinance.  date and time.  citation imposing a penalty of $50.  ordering the violator to pay a penalty of $150.  imposing a penalty of $300.  46  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  6. Should a violator fail to pay one or more citation penalties within 90 days after issuance, the Select Board: shall have the authority to pursue enforcement action in court, and shall be entitled to all civil penalties set forth above, as well as its  legal fees and costs in prosecuting the violation.  Article 7. To see if the town will allow individuals and organizations, whether incorporated or not, to utilize town facilities under such terms and conditions as the Selectboard deems  advisable  Article 8. To see what sums of money the Town will vote to raise or appropriate for General Government and how the same shall be raised. (see lines 10-17 of proposed 2024-25 budget)  Administration (line 11). ByAppropriation Anticipated Revenue From Excise Total: Assessors (line 12) By Appropriation Anticipated Revenue From Surplus Total:  Selectboard/ Budget Committee Recommends:  171,736 28,290 80,000 $280,026  Selectboard/ Budget Committee Recommends:  10,909 22,000 3,000 $35,909  Planning Board-Board of Appeals (line 13) Selectboard/ Budget Committee Recommends:  By Appropriation Total:  2,718 $2,718  Conservation Commission (line 14) Selectboard/ Budget Committee Recommends:  ByAppropriation Total:  618 $618  Buildings & Grounds (line 15) Selectboard/ Budget Committee Recommends: By Appropriation Anticipated Revenue From Excise From Surplus Total:  12,405 13,155 50,000 19,000 $94,560  2023-2024  47    ANNUAL REPORT Town Landing (line 16) From Excise Total:  TOWN OF SOUTH THOMASTON  Selectboard/ Budget Committee Recommends:  5,763 $5,763  Code Enforcement & Plumbing Inspector (line 17) Selectboard/ Budget Committee Recommends:  ByA Appropriation Anticipated Revenue From Excise From Surplus Total:  19,350 15,276 15,000 10,000 $59,626  Article 9. To see what sum of money the Town will vote to raise or appropriate for Public Safety and how the same shall be raised., (see lines 19-23 of proposed 24-25 budget)  Fire Department (lne 20) ByAppropriation From Surplus Total:  Selectboard/ Budget Committee Recommends  160,850 7,000 $167,850  Ambulance Service (line 21) By Appropriation Anticipated Revenue Grant From Surplus Total:  Selectboard/ Budget Committee Recommends:  220,421 126,000 33,568 1,000 $380,989  General Public Safety (line 22) Selectboard/ Budget Committee Recommends: ByAppropriation Anticipated Revenue Total: Streetlights (line 23) ByA Appropriation Total:  75,559 6,355 $81,914  Selectboard/ Budget Committee Recommends:  3,500 $3,500  48  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  Article 10. To see what sum of money the Town willy vote to raise or appropriate for Public Works  and how the same shall be raised. (see line 25 of proposed 24-25 budget)  Public Works By Appropriation Anticipated Revenue From Excise From Surplus Total:  Selectboard/ Budget Committee Recommends:  10,797 45,000 280,000 47,000 $382,797  Article 11. To see what sum of money the Town will vote to raise or appropriate for Health & Sanitation and how the same shall be raised. (see line 26 of proposed 24-25 budget)  Health & Sanitation By Appropriation Anticipated Revenue Reserve From Surplus Total:  Selectboard/ Budget Committee Recommends:  334,880 3,300 660 7,000 $345,840  Article 12. To see what sum of money the Town will vote to raise or appropriate for General Assistance and how the same shall be raised. (see line 27 of proposed 24-25 budget)  General Assistançe Anticipated Revenue Total:  Selectboard/ Budget Committee Recommends:  1,500 $1,500  Article 13. To see what sum of money the Town will vote to raise or appropriate for Culture & Recreation and how the same shall be raised. (see lines 29-31 of proposed 24-25 budget)  Library (line 30) By Appropriation Anticipated Revenue From Surplus Total: Recreation (line 31) By Appropriation Total:  Selectboard/ Budget Committee Recommends:  579 2,500 2.000 $5,079  Selectboard/ Budget Committee Recommends:  1,960 $1,960  2023-2024  49    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  Article 14. To see what sum of money the Town will vote to raise or appropriate for Debt Services  and how the same shall be raised. (see line 33 of proposed 24-25 budget)  Debt Services By Appropriation Anticipated Revenue Total:  Selectboard/ Budget Committee Recommends:  17,061 15,600 $32,661  Article 15. To see what sum of money the Town will vote to raise or appropriate for Reserve Funds and how the same shall be raised. (see line 34 of proposed 24-25 budget)  Revaluation Reserve Fund By Appropriation Total:  Selectboard/ Budget Committee Recommends:  20,000 $20,000  Fire Truck Reserve Fund By Appropriation Total:  Selectboard/ Budget Committee Recommends:  60,000 $60,000  Fire Equipment Reserve Fund Selectboard/ Budget Committee Recommends: By Appropriation Total:  10,000 $10,000  Fire Pond Maintenance Reserve Selectboard/ Budget Committee Recommends:  By Appropriation Total: Ambulance Reserve ByA Appropriation Grant Total:  5,000 $5,000  Selectboard/ Budget Committee Recommends  40,000 50,000 $90,000  Ambulance Equipment Reserve Fund: Selectboard/ Budget Committee Recommends:  ByA Appropriation Total:  5,000 $5,000  Town Landing Reserve Fund: Selectboard/ Budget Committee Recommends: From Boat Excise Total:  237 $237  50  2023-2024    ANNUAL REPORT Cemetery Reserve Fund: ByAppropriation Total:  TOWN OF SOUTH - THOMASTON  Selectboard/ Budget Committee Recommends:  1,000 $1,000  Fire Truck Repair Reserve: By Appropriation Total: Recreation Reserve ByAppropriation Total: Forest Preserve From Surplus Total:  Selectboard/ Budget Committee Recommends:  3,240 $3,240  Selectboard/ Budget Committee Recommends:  5,000 $5,000  Selectboard/ Budget Committee Recommends:  20,000 $20,000  Article 16. To see what sum of money the Town will vote to raise or appropriate for Cemetery- GRSF-Veterans and howi the same shall be raised. (see line 35 of proposed 24-25 budget)  emelery-GmSF-veterans By/ Appropriation Anticipated Revenue Total:  Selectboard/ Budget Committee Recommends:  34,168 300 $34,468  Article 17. To see if the Town will vote to exceed the property tax levy limit of $892,599, established for the Townof South Thomaston by State law, in the event that the municipal budget approved under the preceding articles will result in a tax commitment that is greater than the Article 18. To see if the Town will authorize the Selectboard, on behalf of the town, to: solicit donations and grants, whether public and private; accept or reject any donations or grants that may be offered or awarded, including donations or grants that impose conditions or other restrictions; expend funds from any accepted donations or grants in accordance with any conditions or other restrictions that the donor or grantor may impose and; execute any documents Article 19. To see if the Town will vote to authorize the Selectboard to appoint all town officials as Article 20. To see if the Town will vote to authorize the Selectboard on behalf of the Town to sell and dispose of any real estate acquired by the Town for nonpayment of taxes thereon, under such  current property tax levy limit.  that the donor or grantor may require. necessary or required by law.  2023-2024  51    ANNUAL REPORT  TOWN OF SOUTHTHOMASTON  terms as it may deem advisable, and to execute quit claim deeds for such property. Article 21. To see if the Town will vote to authorize the Selectboard to accept or dispose of all Article 22. To see if the Town will vote to authorize the Selectboard to transfer funds from Article 23. To see if the town will vote to charge interest on all delinquent taxes at the rate of 8.50% per annum, computed on a daily basis and to establish two due dates for property taxes, with one-half of the tax amount due October 1, 2024, and one-half of the tax amount due April 1, Article 24. To see if the Town will vote to set the interest rate to be paid by the Town on abated taxes at a rate of 8.50% and to authorize such interest paid or abatements granted to be appropriated from the overlay funds, ori if necessary, from unassigned fund balance. The Registrar will bei in session at 6:30 in the evening of. June 18, 2024, at Ash Point Community School 54 Ash Point Drive, Owls Head, Maine for the registration of voters and correcting the voting list. APERSON WHO IS NOT REGISTERED AS A SOUTH THOMASTON VOTER MAY Given under our hands at South Thomaston on this day of two thousand, twenty-four.  equipment.  unexpended balances and surplus as it deems necessary.  2025.  NOTVOTE INANY ELECTION INCLUDING TOWN MEETING.  South Thomaston Selectboard: Jeff Northgraves, Chair John Spear Sue Snow  52  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  TOWN OF SOUTH THOMASTON, MAINE INDEPENDENT AUDITORS REPORT AND FINANCIALSTATEMENTS JUNE 30, 2023  2023-2024  53    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  TABLE OF CONTENTS  Statement  Page 3-4 5-10  Independent Auditors' Report Management's Discussion and Analysis Basic Financial Statements Government-wide Financial Statements: Statement of Net Position Statement of Activities Fund Financial Statements: Balance Sheet - Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds Statement of Net Position- - Fiduciary Funds Statement of Revenues, Expenditures and Changes in Fund Balance - Fiduciary Funds Notes to Financial Statements Required Supplemental Information  1 2 3 4 5 6  11 12 13 14-15 16 17-19 20-35  Schedule  Schedule of Changes in Net OPEB Liability and Related Ratios Budgetary Comparison Schedule - General Fund Other Supplemental Information  36 37  A  Statement of Revenues, Expenditures and Changesin Fund Balance - Capital Reserve Fund Schedule of Property' Valuation, Assessments and Appropriations = General Fund Schedule of Taxes Receivable  B C D E  38-40 41 42 43-44  Schedule of Departmental Operations- General Fund  54  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  Maine Municipal Audit Services, PA  Minay.y.CPA  Independent Auditors' Report  To the Select Board Town of South Thomaston South Thomaston, Maine OPINIONS  We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of Town of South Thomaston, Maine, as of and for they year ended June 30, 2023, and the related notes tot thet financial statements, which collectively comprise thel Town of South Thomaston, In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position oft the governmental activities, eachr major fund, and the aggregate remaining fundi information of the Town of South Thomaston, Maine, as of June 30, 2023, and the respective changes in financial position for the year then endedi in accordance with accounting principles generally: accepted int the United! States of America. We conducted our auditi in accordance with auditing standards generally accepted int the United States of America. Our responsibilities undert those standards arei further described int the Auditor's Responsibilities for the Audit oft the Financial Statements section of our report. We are required to be independent of the Town of South Thomaston, Maine, and tor meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe the audite evidence we have obtained is sufficient anda appropriate to provide al basis for our Management is responsible fori the preparation andi fair presentation oft the financial: statements ina accordance with accounting principles generally accepted in the United States of America, and for the design, implementation and maintenance of internal control relevant to preparation and fair presentation oft financial statements that are free Inp preparing the financial statements, management is required to evaluate whether there are conditions ore events, considered in the aggregate, that raise substantial doubt about Town of South Thomaston, Maine's ability to continue as a going concerni for twelve months beyond the financial statement date, including any currently known Our objectives are to obtain reasonable assurance: about whether thet financial statements as a whole are free from material misstatement, whether due tot fraud or error, and to issue an auditor's report that includes our opinions. Reasonable assuranceisah highl level of assurance buti is nota absolute assurance: andi therefore isr not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in aggregate, they would influence the judgment made by a reasonable user based on financial  Maine's basici financials statements asl listedi int thet table of contents.  BASIS FOR OPINIONS  audit opinions.  RESPONSIBILITIES OF MANAGEMENT FOR THE FINANCIAL STATEMENTS from material misstatement, whether due tot fraud ore error.  information that may raise substantial doubt shortly thereafter. AUDITOR'S RESPONSIBILITIESI FOR THE AUDIT OF THE FINANCIAL STATEMENTS  statements.  2023-2024  55    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  Inp performing an audit in accordance with generally accepted auditing standards, we:  Exercise professional judgment andi maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of thei financial statements, whether due toi fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on at test basis, evidence regarding the amounts and disclosures int the financials statements. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that area appropriate int the circumstances, but not for thep purpose ofe expressing an opinion ont the effectiveness of Town of South Thomaston, Maine'si internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness ofa accounting policies used and the reasonableness of significant accounting estimates madel by management, as well as evaluate the overall presentation of thei financial statements. Conclude whether, in our judgment, there are conditions ore events, considered int the aggregate, that raise substantial doubt about Town of South Thomaston, Maine's ability to continue as a going concern fora a We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we Accounting principles generally acceptedi in the United States of America require that the management's discussion and analysis, schedule of changes in net OPEB liability and related ratios, and budgetary comparison schedule, on pages 5-10, 36, and 37 be presented to supplement the basic financial statements. Suchi information, although not apart oft the! basici financial statements, ist required byt 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! basici financial statements. We do not express an opinion or provide any assurançe on the information because the limited procedures do not provide us with Our audit was conducted for thep purpose ofi forming opinions on thei financial statements that collectively comprise the Town of South Thomaston, Maine's basic financial statements. The statement of revenues, expenditures, and changes in fund balance - capital projects fund, schedule of property valuation, assessments, and appropriations, schedule of taxes receivable and schedule of departmental operations are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and related directly to the underlying accounting and other records used to prepare the basic financial statements. Thei 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 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 statement of revenues, expenditures, and changes int fund balance- capital projects fund, schedule of property valuation, assessments, and appropriations,; schedule oftaxes receivable: ands schedule of departmentaloperationsarefairystate., ina all material  reasonable period oft time.  identified during the audit.  REQUIRED: SUPPLEMENTARY INFORMATION  sufficient evidence to express an opinion or provide any assurance.  SUPPLEMENTARY INFORMATION  respects, in relation to the basicf financial statements as a whole. Maine pAwSbw, PA  Levant, Maine August 2, 2023  56  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  Town of South Thomaston Management's Discussion and Analysis For the year ending June 30, 2023  Management oft the Town of South Thomaston offers this management's discussion and analysis report that will provide information that should be used in conjunction with the outside  audit report for the year ending June 30, 2023. Overview of the Financial Statements:  The discussion and analysis report is intended to serve as an introductory to the full audit report. The audit report consists oft three components: govemment-wide financial statements; fund financial statements, and the notes to the financial statements. This report is intended to explain some oft these financial statements in a concise. and non-financial terminology.  Government-wide Financial Statements:  The government-wide: financial statements present the financial picture oft the Town as a whole and are designed toj provide readers with al long-term overview oft the Town's finances, in amanner similar to thej private sector. They include a Statement ofNet Position, which shows information on all the Town's assets, deferred outflows ofresources, liabilities, deferred inflows ofresources with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position oft the Town is improving or deteriorating. The Statement of Activities presents information showing how the Town's 's net position changed during the year. All changes in net position are reported as soon as the underlying event occurs, regardless of when cash is received or disbursed. Thus, revenues and expenses are: reported in this statement for some items that will result in cash flows in future  periods.  Governmental Activities - The Town's basic functions are reported here which include general government, public health and sanitation, public safety, public works, debt service, and culture and recreation. Property taxes, intergovermmenta. revenues, permits and fees, and state The government wide financial statements can be found on pages 11-12 of this report.  and federal grants finance: most of these activities.  Fund Financial Statements:  The fund financial statements provide more detailed information about the Town's funds, focusing on its most significant or major funds, rather than the Town as a whole. A fund isa group ofr related accounts that is used to maintain control and accountability over resources that have been segregated for specific activities. The Town's funds are divided into two fund  categories: governmental and fiduciary.  Governmental Funds (Statements 3 and 4) - Most oft the Town's basic functions are reported in the governmental funds, which focus on near-term inflows and outflows of spendable resources and balances remaining at year end that are available for spending. These funds use the modified accrual basis of accounting, which measures cash and other financial assets that can  2023-2024  57    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  Town of South Thomaston Management's Discussion and Analysis For the year ending June 30, 2023  readily be converted to cash. The governmental fund statements are designed to show a short- term view oft the Town's general government operations and the services it provides. The differences between the governmental activities as reported in the government-wide financial statements and the fund finançial statements are itemized in reconciliations to the fund financial  statements.  Fiduciary Funds (Statements 5 and 6) - Fiduciary funds are used to account for resources held for the benefit ofj parties outside the Town government. Fiduciary funds are not reflected in the goverment-wide financial statements because the resources of these funds are  not available to support the Town's own programs.  The fund financial statements can be found on pages 13-19 ofthis report.  Notes to the Financial Statements:  The notes provide the reader with additional information about the Town that will help understand the financial data provided in the government-wide and fund financial statements. The notes to the financial statements can be found on pages 20-35 oft this report.  Required Supplementary Information  The basic financial statements and accompanying notes are followed by a section of required supplementary information. This section includes a budgetary comparison schedule of the Town's General Fund. This section also includes the OPEB schedules required by GASB Statement # 75. Required supplementary information can be found on pages 36-37 ofthis report. In addition to the required elements, we. have included a section with combining statements that provide details about the nonmajor governmental funds, which is added together and presented in a single column in the basic financial statements. Wel have also presented a schedule of property valuation, assessments and appropriations, a schedule of unpaid taxes, and a schedule of departmental operations for additional analysis. The supplementary schedules can be  found on pages 38-44 of this report. Financial Highlights:  Net position - The assets and deferred outflows of resources oft the town exceeded its liabilities and deferred inflows of resources at the period ending June 30, 2023 by $3,430,423 - this is referred to as "Net Position". Ofthat amount, $903,890 was considered unrestricted net position. Unrestricted net position represents the amount available to be used to meet the Town's  ongoing financial obligations. financial statements.  The Town's net position increased by $316,092, which can be seen on Statement 2 ofthe  58  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  Town of South Thomaston Management's Discussion and Analysis For the year ending June 30, 2023  Fund balance - The Town's governmental funds reported on a current financial resources basis, had a combined ending fund balances of$ $1,587,387, a decrease of $(217,958) from the  prior year.  The total unassigned fund balance for the general fund was $696,176, which represents  11.3% of the total general fund expenditures. Government Wide Financial Analysis:  Approximately 50.6% ofthe' Town'snet position is its investment in capital assets such as land, buildings, equipment and infrastructure (roads, bridges, etc), less any related outstanding debt used to acquire those assets. The Town uses these assets to provide services to the community; these capital assets are not available for future spending. While the Town's investment in the capital assets is reported net oft the related debt, it is important to note that the resources required to repay this debt must be provided from other sources, since the capital assets themselves are not  liquid assets.  Governmental Activities 6/30/2023 $1,832,046 $2,047,035 1,927,263 3,759,309 11,230 $3,770,539 $3,448,443 $78,276 163,264 52,531 294,071 46,046 46,046 1,736,773 789,761 903,890 3,430,423  6/30/2022 1,399,611 3,446,646 1,797 $39,174 197,334 44,139 280,647 46,345 7,120 53,465 1,183,245 665,585 1,265,500 3,114,330  Current Assets Capital Assets Total Assets  Deferred Outflows ofResources Total Assets & Deferred Outflows of Resources  Current Liabilities Other Liabilities Net OPEB Obligations Total Liabilities Property Taxes Collected in Advance Related to OPEB Total. Deferred. Inflows of Resources NET POSITION: Net Investment in Capital Assets Restricted Unrestricted Total Net Position  Total Liabilities, Deferred. Inflows of Resources, and Net Position  $3,770,539 $3,448,443  2023-2024  59    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  Town of South Thomaston Management's Discussion and Analysis For the year ending June 30, 2023  Approximately 81% of the Town's total revenue was made up by taxes - property and excise, approximately 7% was from State revenues and grants, and approximately 12% was made up of interest, charges for serviçes (agent fees and ambulance service fees), and other  miscellaneous revenues.  Governmental Activities 6/30/2023  6/30/2022 (18 months) $192,330 69,693 7,040,269 34,831 39,368 617,600 159,708 8,153,799 817,089 460,159 312,057 586,759 312,664 5,196,819 6,845 7,692,392 (1,041) 460,364 2,653,966  Revenues: Program. Revenues: Charges for Services Operating Grants and Contributions General. Revenues: Taxes Licenses and permits Interest and investment earnings Grants and contributions Miscellaneous TOTAL REVENUES Expenses: General government Public health and sanitation Public works Public: safety County tax Education Interest TOTAL EXPENSES Transfer (o).from Fiduciary Fund Beginning Net Position Ending Net Position  $152,341 14,103 4,792,313 8,373 59,416 453,970 405,878 5,886,394 582,085 276,334 224,566 516,255 328,719 3,635,557 6,786 5,570,301 316,092 3,114,330 $3,430,423 $3,114,330  Changes in Net Position  Financial Analysis of the Fund Financial Statements:  The focus of the Town's governmental funds is to provide information on near-term inflows, outflows and balances of resources available for spending. This information is useful in assessing the Town's financing requirements. In particular, the unassigned fund balance may serve as a benchmark ofa government's net resources for spending at the end oft the year. At the end oft the year, the Town's governmental funds reported a combined ending fund balance of $1,587,387, a decrease of $(217,958) from the prior year. Approximately 43% ofthe  60  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  Town of South Thomaston Management's Discussion and Analysis For the year ending June 30, 2023  total is the Town's unassigned fund balance. The remainder is reserved to indicate that it is not available for spending due to being committed to liquidate contracts and commitments ofthe  prior year, or for a variety of other purposes. appropriations carried over: from the prior year.  Differences between the original budget and the final amended budget include budget Actual revenues and other financing sources were: more than the budgetary estimated by approximately $205 thousand. This was primarily due to actual excise taxes and other revenues  in excess ofanticipated amounts.  Actual expenditures were below final budgeted estimates by approximately $165 thousand due to savings in all departments and utilizing assigned fund balances. For further detail, a budget to actual comparison for the General Fund can be found on  Schedule A, page 37 ofthe financial statements.  Capital_Assets:  The Town's investment in capital assets for the governmental activities is $3,502,085, net ofaccumulated deprecation of$1,574,822, giving a net book value of$1,927,263. Additions to capital assets for the year include; completion of the Island Road project, various paving projects, the court project, computer server, Powerpro ambulance cot, fire department equipment,  and a generator for the library.  The Town's capital asset activity for the year can be found in the footnotes on page 27of  this report.  Long-Term Debt:  At year end, the Town had $190,490 oftotal debt outstanding, versus $216,365 ini the prior year, a decrease of ($25,875) due toj principal payments. This amount is made up of general  obligation debt backed by the full faith and credit of the Town.  The Town's long-term debt activity for the year can be found in the footnotes on page 31  oft this report.  2023-2024  61    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  Town of South Thomaston Management's Discussion and Analysis For the year ending June 30, 2023  Contacting the Town's Management:  This financial report is designed to provide a general overview oft the Town's finances for all interested parties. If you have any questions about this report or need additional financial information, contact the Town Office at 125 Spruce Head Road, South Thomaston, Maine  04858.  62  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  Statementi  Town of South Thomaston, Maine Statement of NetF Position June 30,2 2023  Total Governmental Activities 1,596,044 34,643 12,087 4,809 121,736 57,909 1,927,263 11,230  ASSETS: Currento assets:  Casha ando cashe equivalents Accounts receivable, net ofa allowance Prepaide expense Tax acquired property Taxes receivable Taxl liens receivable Totald current assets Non-current assets: Totalr non-current assets Deferred outflows ofr resources: OPEB relatedo outflows Total deferred outflows ofr resources  $  1,827,228 1,927,263 11,230 3,765,720  Capitala assets, net ofa accumulated depreciation  TOTALASSETS LIABILITIES: Current liabilities: Accounts payable Current portion ofr notes payable Totald current liabilities Non-current! llabilities: Notes payable OPEBI liabilities Total non-current liabilities TOTAL LABILITIES DEFERRED! INFLOWS OFR RESOURCES: Taxes collectedi ina advance OPEBI relatedi inflows TOTAL DEFERRED INFLOWS OFK RESOURCES Neti investmenti in capital assets Restricted- see! footnotes Unrestricted TOTALI NET POSITION  $  51,049 27,227 163,264 52,531  78,276 215,795 294,071  46,046  46,046  NETP POSITION:  1,736,773 789,761 899,071  3,425,604 3,765,720  TOTALI LIABILITIES ANDI NETP POSITION  The accompanying notes area ani integral part oft thiss statement.  2023-2024  63    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  N  64  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  a  2023-2024  65    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  66  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  Statement 4 (Continued)  Town of South Thomaston, Maine Reconciliation oft the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental. Funds tot the Statement of Activities For the Year Ended. June 30, 2023  Net change int fund balances total governmental funds (Statement 4) Amounts reported forg governmental: activities int the statement of activities (Stmt. 2) are different due tot thet following items: Depreciation expense recorded on statement of activities, yet not required tol ber recorded as expenditures ong governmentalf funds expense for the purposes of Statement of Activities (Stmt. 2)  $  (222,777)  (133,488) 661,140 (27,638) 25,875 8,161 311,273  Capital outlays expensed on the Governmental Funds report (Stmt. 4), yet not considered. an Revenues int the Statement of Activities (Stmt 2)t that do not provide current financial resources are not reported as revenues int thet funds. More: specifically, this amount represents the change Repayment of bond principal is ane expenditure int the governmental funds, but the repayment reduces long-term liabilities ini the Statement of Net Position. More specifically, this represents the net amount of principal reductioni in debts service made during thei fiscal year. OPEB expenses under GASB #75 are not reported in the governmental fund statements  in deferred property taxes.  Changes in net position of governmental activities (see Stmt. 2)  $  The accompanying notes are ani integral part of this statement.  15  2023-2024  67    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  Statement5  Town of South Thomaston, Maine Statement of Fiduciary Net Position Fiduciary Funds June 30, 2023  Private Purpose Trust Funds $ $ $ $  Assets: Cash and cash equivalents TOTAL ASSETS Net position: Restricted  716,368 716,368 120,105 596,263 716,368  Non-spendable see footnotes TOTAL NET POSITION- FIDUCIARY FUND  The: accompanying notes are an integral part of this statement.  2023-2024  68    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  $  $  2023-2024  69    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  00  70  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  E  1  2023-2024  71    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  TOWN OF SOUTH THOMASTON, MAINE NOTES TO FINANCIAL: STATEMENTS FOR THE YEAR ENDED. JUNE 30, 2023  1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  A. Reporting Entity  The Town of South Thomaston, Maine (the Town) was incorporated in 1848. The Town operates under as selectmen/Adminstrative assistant/town meeting form of government and The accounting policies of the Town conform to accounting policies generally accepted int the United States of America for local governmental units, except as indicated hereinafter. The GASB Statement No. 34, Basic Financial Statements = and Management's Discussion and Analysis - For State and Local Governments, and its amendments, established new financial reporting requirements for governments and caused the Town to restructure much of the information presented in the past. The more significant of the government's accounting The financial statements include those of the various departments governed byt the Board of Selectmen and other officials with financial responsibility. The Town has no other separate organizational units, which meet criteria for inclusion in the financial statements as defined  isincorporated under the laws of the State of Maine.  following is a summary ofs significant accounting policies.  policies are described below.  by GASB.  B. Basis of Presentation  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 orb business-type. Government-Wide Financial Statements  The Government-wide financial statements consist of a Statement of Net Position and a Statement of Activities that report information on all of the non-fiduciary activities of the The Statement of Net Position presents the financial condition of the governmental and business-type (if applicable) activities of the Town at year end. The Statement of Activities presents a comparison between direct expenses and program revenues for each program or function of the Town's governmental and business-type (if applicable) activities. Direct expenses are those that are specifically associated with a service, program, or department and therefore clearly identifiable to a particular function. Program revenues include charges paid by the recipient of the goods or services offered by the program, grants, and contributions that are restricted to meeting the operational or capital requirements of a particular program and interest earned on grants that is required to be used to support a particular program. Revenues which are not classified as program revenues are presented as general revenues of the Town. The comparison of direct expenses with program revenues identifies the extent to which each governmental function is self-financing or draws from the  Town as a whole.  general revenues oft the Town.  72  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  TOWN OF SOUTH THOMASTON, MAINE NOTES TO FINANCIAL STATEMENTS FOR1 THE YEARI ENDED. JUNE 30, 2023  1.  SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICES (CONTINUED)  B. Basis of Presentation (Continued) Fund Financial Statements  During the year, the Town segregates transactions related to certain Town functions or activities in separate funds in order to aid financial management and to demonstrate legal compliance. Fund financial statements are designed to present financial information of the Town at this more detailed level. The focus of governmental and proprietary fund financial statements is on major funds. Each major fund is presented in a separate column. Nonmajor funds are aggregated and presented in a single column. The fiduciary funds are reported by Because of thel basis of accounting and reporting differences, summary reconciliations to the Government-wide financial statements are presented at the end of each applicable fund  type.  financial statement. C. Fund Accounting  The Town uses funds to maintain its financial records during the year. A fund is defined as a fiscal and accounting entity with a self-balancing set of accounts. The Town employs the use  oft three categories of funds: governmental, proprietary andi fiduciary.  Governmental Fund Types  Governmental funds are those through which most governmental functions typically are financed. Governmental fund reporting focuses on the sources, uses and balances of current financial resources. Expendable assets are assigned to the various governmental funds according tot the purposes for whichi they may or must! beu used. Current liabilities are assigned to the fund from which they will be paid. The difference between governmental fund assets and deferred outflows of resources, and liabilities and deferred inflows of resources, is General Fund - 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 ina another fund. Capital Projects Fund - Capital projects funds are used to account for financial resources to  reported as fund balance. Thet following are the Town's major funds:  be used for the acquisition or construction of major capital facilities.  Fiduciary Fund Types specified expenditures.  Fiduciary funds account for assets held by the Town in a trustee capacity. Non-expendable trust funds are held for investment with the interest only available for cemetery and other  2023-2024  73    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  TOWN OF SOUTH THOMSTON, MAINE NOTEST TO FNANCALSTATEMENIS FOR THE YEAR ENDED. JUNE 30, 2023  1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)  D. Measurement Focus Government-Wide Financial. Statements:  The government-wide financial statements are prepared using the economic resources measurement focus. All assets, deferred outflows of resources, liabilities, and deferred inflowsofresources: associated with the operation of the Town are included on the Statement  of Net Position. Fund Financial. Statements  All governmental funds are accounted for using a flow of current financial resources measurement focus. With this measurement focus, only current assets, deferred outflows of resources, current liabilities, and deferred inflows ofr resources generally are included on the balance sheet. The statement of revenues, expenditures, and changes in fund balances reportsont the sources(i.e., revenues and otherfinancing: sources) and uses(i.e., expenditures and other financing uses) of current financial resources. This approach differs from the manneri in whichi the governmental. activities oft the government-wide financialstatements: are prepared. Governmental fund financial statements therefore include a reconciliation with brief explanations to better identify the relationship between the government-wide The fiduciary funds are reported using the economic resources measurement focus. Basis of accounting determines when transactions are recorded in the financial records and reported ont thei financials statements. Government-wide financial statements, proprietaryand fiduciary funds are prepared using the accrual basis of accounting. Governmental funds use the modified accrual basis of accounting. Differences in the accrual and the modified accrual basis of accounting arise in the recognition of revenue and in the presentation of expenses  statements and the statements for governmental funds.  E. Basis of Accounting  versus expenditures.  Revenues- Exchange and Non-Exchange Transactions  Revenue resulting from exchange transactions, in which each party gives and receives essentially equal value, is recorded on the accrual basis when the exchange takes place. Ona modified accrual basis, revenuei isi recorded int they year in which ther resources are measurable and become available. Available means that ther resources willl be collected within the current year or are expected to be collected soon enough thereafter to be used to pay liabilities of the current year. For the Town, available means expected to be received within sixty days of  yeare end.  74  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  TOWN OFS SOUTH THOMASTON, MAINE NOTESTO FINANCIAL! STATEMENTS FOR THE YEAR ENDED. JUNE 30, 2023  1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)  Non-exchange transactions, in which the Town receives value without directly giving equal value in return, include property taxes, grants, entitlements and donations. On an accrual basis, revenue from property taxes is recognized in the year for which the taxes are levied. Revenue from grants, entitlements, and donations is recognized in the year in which all eligibility requirements have been satisfied. Eligibility requirements include timing requirements, which specify the year when the resources are required to be used or the year when use is first permitted; matching requirements, in which the Town must provide local resources to be used for a specified purpose; and expenditure requirements, in which the resources are provided to the Town on a reimbursement basis. On a modified accrual basis, revenue from non-exchange transactions must alsol be available before it can be recognized. Under the modified accrual basis, the following revenue sources are considered to be both measurable and available at year end: property taxes, charges for services, and interest on Licenses and permits and miscellaneous revenues are recorded as revenues when received in Grants and entitlements received beforet the eligibilityre requirements are met are recorded as advances from grantors. On governmental fund financial statements, property taxes receivable that will not be collected within the available period have been reported as  investments.  cash because they are, generally not measurable until actually received.  deferred inflows ofr resources.  Expenses/Bxpen.ditures  Ont the accrual basis of accounting, expenses are recognized at thet time theya are incurred. The measurement focus of governmental fund accounting is on decreases in net financial resources (expenditures) rather than expenses. Expenditures are generally recognized in the accounting period in which the related fund liability isi incurred, if measurable. Allocations of cost, such as depreciation and amortization are not recognized ing governmental funds. Formal budgetarya accountingi is employed as ar management control fort the general fund only. Annual operating budgets are adopted each fiscal year by the registered voters of the Town att their annual Town meeting. Budgets are established in accordance with generally yaccepted accounting principles. Budgetary control is exercised by department heads, town administration and the board of selectmen. All unencumbered budget appropriations lapse at the end of they year unless specifically designated by the Board of Selectmen or required by  F. Budgets and Budgetary Accounting  law.  2023-2024  75    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  TOWN OF SOUTH1 THOMASTON, MAINE NOTES TO FINANCIAL: STATEMENTS FOR1 THE YEAR ENDED JUNE 30, 2023  1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) G. Assets, Liabilities, Fund Equity, Revenue, Expenditures and Expenses  Cash and Cash Equivalents  Cash and cash equivalents include currency on hand, demand deposits with financial institutions, and other accounts with an original maturity of three months or less when  purchased. Investments are recorded at fair market value.  Interfund Receivables and Payables and payable accounts. Compensated Absences  Short-term advances between funds are accounted fori int thea popiatemterundrchase  The Town awards vacation and sick benefits based on length ofe employment. Employees are permitted to carry five days of vacation benefits and thirty days of sick leave. Special exceptions can be made byt the Selectboard to carry over additional vacation days. Capital assets, which include property, plant, equipment andi infrastructure assets (roads, bridges, sidewalks and similar items), are reported int the applicable. governmental or business-type activities columns int the government-wide financial statements. Capital assets are defined by the Town as assets with an initial, individual cost of more than $2,500 and an estimated useful life in excess of one year. Such assets are recorded at historical costs or estimated historical costi if purchased or constructed. Donated capital assets are recorded at their acquisition value as of the date received. The costs of normal maintenance and repairs that do not add tot the value oft the asset or materially extend asset lives are not capitalized. Major outlays for capital assetsandi improvementsare capitalized. as projects are constructed. Property, plant, and equipment are depreciated using the straight-line method over the  Capital Assets and Depreciation  following estimated useful lives: Land & land improvements Infrastructure Buildings Equipment & vehicles Net Positionand Fund Balances  Assets  Years 15-50 10-20 20-50 5-10  Net position represents the difference between assets and deferred outflows of resources, and liabilities and deferred inflows of resources. Net investment in capital assets consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances on any borrowings used for the acquisition, construction or improvement of those assets. Net position is reported as restricted when there are limitations imposed on their use either through the enabling legislation adopted by the Town or through external restrictions imposed by creditors, grantors, or laws or regulations of other governments. Unrestricted net position is the residual amount of the assets, deferred outflows of resources, liabilities and deferred inflows of resources that are noti included ini the determination of neti investment in The Town's policy is to first apply restricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position is available.  capital assets or the restricted components of net position.  76  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  TOWN OF SOUTH THOMASTON, MAINE NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED. JUNE 30, 2023  1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Int the Fundi financials statements, governmentalf funds reportreservations off fund balancesi for amounts that are not available for appropriation or are legally restricted by outside parties for uset fora aspecific purpose. These designations are categorized as follows:  Non-spendable - Funds that are not in spendable form, such ast funds that arel legally required to be maintainedi int tact (corpus of a permanent fund). Restricted = Funds that are restricted for use by an external party, constitutional Assigned - Funds intended to be used for specific purposes set by the Board of  provision, or enabling legislation.  Selectmen.  Unassigned- - Funds available for any purpose.  When an expenditure isi incurred for which both restricted and unrestricted fund balances are available, the Town considers restricted funds tol have been spent first. When expenditures are incurred for purposes for which amounts in any of the unrestricted fund balance classifications can be used, committed amounts should bei reduced first,  followed by assigned amounts and then unassigned amounts.  Deferred Revenue  Deferred revenue arises when potential revenue does not meet both the 'measurable" and "available" criteria for recognition in the current period. Deferred revenue arises when resources are received byt the Town before the Town hasl legal claim toi them. In subsequent periods, when both revenue recognition criteria are met or when the Town has a legal claim to the resources, the liability for deferred revenue is removed from the balance sheet and Propertyt taxes for the current year were committed on August 9, 2022, on1 the assessed value listed as of April 1, 2022, for all real and personal property located int the Town. Payment of taxes was due October 3, 2022 and April 4, 2023, withi interest at 4% on all tax bills unpaid as 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 $17,343 for the year ended. June 30, 2023. 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 thet filing of the lieni if tax liens and associated costs remain unpaid.  revenue is recognized. PropertyTaxes of the due date.  2023-2024  77    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  TOWN OF SOUTH THOMASTON, MAINE NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2023  1.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)  Property taxes levied during the year were recorded as receivables at thei time the levy was made. The receivables collected during the year and in thei first sixty days following the end of the fiscal year have been reçorded as revenues. The remaining receivables have been  recorded as deferred revenues. Risk Management  Thel Town paysi insurance; premtumsitperanagende: to cover risks that may occuri in normal operations. The Town purchases employee fidelity bond coverage. There have been no significant reductions in insurance coverage from the prior year. No settlements of claims  have exceeded insurance coveragei int the current year.  Use of Estimates  The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Estimates are used to determine depreciation expense. Actual results could differ from those estimates.  2.  DEPOSITS AND INVESTMENTS  Typically, the Town invests funds in checking accounts, savings accounts, and certificates of deposit. From timet tot time the Town's deposits andi investments may be subject tor risks, such Custodial Credit Risk - Deposits - the risk that in the event of a bank failure, the Town's deposits may not be returned toi it. The Town uses only financial institutions that are insured by the FDIC or additional insurance. At June 30, 2023, cash deposits had a carrying value of Interest Rate Risk-1 The Town does not currently have a deposit policy fori interest rate risk. Credit Risk - The Town does not have a formal policy regarding credit risk. Maine statutes authorizei the Townt toi invest in obligations ofthel U.S. Treasury, and U.S. Agencies and certain  as thet following:  $2,312,412, all of which was covered by FDIC or collaterized.  bonds, securities and real assets.  78  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  TOWN OF SOUTH THOMASTON, MAINE NOTES TOI FINANCIAL STATEMENTS FOR" THE YEAR ENDED. JUNE 30, 2023  3.  CAPITALASSETS Governmental: activities: Capital assets not being depreciated: Land & improvements Capital assets being depreciated: Buildings Vehicles Equipment Infrastructure  Balance 7/1/22 $294,695 671,589 908,914 428,257 537,490 2,546,250 (1,441,334) 1,104,916 $1,399,611  Balance 6/30/23 $294,695 671,589 908,914 506,699 1,120,188 3,207,390 1,574,822 1,632,568 $1,927,263  Additions $-  Deletions $-  78,442 582,698 661,140 (133,488) 527,652 $527,652  Total capitalassets! being depreciated Less accumulated depreciation Total capital assets beingo depreciated, net Governmental activities Capital assets, net  $-  Depreciation expense has not been charged as a direct expense for any department of the  Town.  4.  ACCOUNTS RECEIVABLE  The accounts receivable is shown net of the estimated allowance for doubtful accounts:  Basketball court grant reimbursement $12,271  Ambulance billing Estimated uncollectible  50,580 (28,208) $34,643  2023-2024  79    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  TOWN OF SOUTHTHOMASTON, MAINE NOTESTO FINANCIAL: STATEMENTS FOR1 THE YEAR ENDED. JUNE 30, 2023  5.  RESTRICTED NET POSITION 2023 as follows:  Net position oft the governmental activities is restricted for specific purposes as of. June 30,  Ambulance reserve Ambulance equipment Emergency disaster reserve Town landings Firet truck Fire pondr maintenance Fire SCBAI reserve Revaluation Recreation Firee equipment Paving reserve Cemeteryreserve Buildingreserve  $121 22,105 26,473 155,750 357,326 9,840 14,475 84,301 5,084 28,576 45,078 12,179 28,453 $789.761  Net position - Fiduciary Fund:  Non-spendable:  Restricted: $1,960 98,807 11,707 33,053 54,924 39,284 346,640 534 1,930 282 2,432 4,446 156 108 $596,263  Total: $ 2,460 98,807 11,707 33,053 54,924 39,284 346,640 7,534 3,930 4,282 39,547 72,636 756 808 $7 716,368  Horace Allen scholarship Ralph8 &E Ellal Rackliff MemorialF Fund Randall & Arlenel Hopkings Ambulance Trust Fund Randall &A Arlene! Hopkins Memorial Fund Randall &A Arlene Hopkins Library Fund Randall8 & Arlenel Hopkins HistoricalF Fund Randall8 & Arlene! Hopkins Memorial Fund Forest Hills Cemetery Trust Miriam Pierce Cemetery Trust Monroe Cemetery7 Trust Ocean View Cemeteryl Trust Village Cemetery Trust Thorndike Cemetery Trust Williams Cemetery Trust Total  $500  7,000 2,000 4,000 37,115 68,190 600 700 $120,105  80  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  TOWN OF SOUTHTHOMASTON, MAINE NOTESTO FINANCIAL STATEMENTS FOR' THE YEAR ENDED. JUNE 30, 2023  6.  FUND BALANCES Assigned Fund Balance:  General Fund- - Skateboard park fund General Fund- Lives lost at sea memorial General Fund - Fuel assistance donations General Fund - Library & community center donations General Fund- - Conservation committee donations General Fund- - Library donations General Fund- - Tennis courtp project General Fund - Fire department donations General Fund- - Beautification project General Fund- - Libraryr relocation Genera! Fund- - Water testing General Fund- - Buildings and grounds General Fund- - Street lights General Fund- - Capital expense General Fund- - Paving General Fund- - Recreation General Fund- - Ambulance savings Capital Project Fund- - Firet truck repair reserve  $667 1,040 387 850 4 11,120 9,652 559 129 11,899 1,750 14,840 1,500 1,883 5,000 8,226 8,781 26,361 $104,648 $121 22,105 26,473 155,749 357,326 9,840 14,475 84,301 5,084 28,576 45,078 12,179 28,454 $789,761  Restricted Fund Balance:  Capital Project Fund- - Ambulance reserve Capital Project Fund- - Ambulance equipment Capital Project Fund- - Emergency disaster reserve Capital Project Fund-Town landing Capital Project Fund- - Fire truck Capital Project Fund- - Fire pond maintenance Capital Project Fund- - Fire SCBAI reserve Capital Project Fund- - Revaluation Capital Project Fund- - Recreation Capital Project Fund- - Fire equipment Capital Project Fund- - Paving Capital Project Fund- - Cemetery reserve Capital Project Fund- -B Building reserve  2023-2024  81    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  TOWN OF SOUTH THOMASTON, MAINE NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2023  6.  INTERFUND BALANCES AND TRANSFERS Interfund balances at. June 30, 2023 are as follows:  Due from: Capital Project $-  General Fund Fund-T/S $6,577 22,559 11,080 $40,216  Totals $6,577 22,559 11,080 647  Due to:  Capital Project Fund -1 Town landing Capital Project Fund- - Revaluation Capital Project Fund- - Firei truck General Fund  647 $647 $208,648  During 2020, funds from the reserve funds were borrowed for the purchase ofa an ambulance. The funds were approved tol be paid back with, payments to 2024. As of June 30, 2023, $11,080remains due to the Fire Truck Reservet fund, and $22,559 due to the  Revaluation Reserve fund.  Transfer from: Capital Project Capital General Fund-Town Project Fund Landing $7,500  Totals $74,743 5,000 10,000 9,962 60,835 5,500 10,000 5,000 10,000 1,000 $192,040  Fund $- 5,000 10,000 9,962 60,835 5,500 10,000 5,000 10,000 1,000 $117,297  Paving $67,243  Transfer to: General Fund  Capital Project Fund- - Ambulance equipment Capital Project Fund- - Emergency disaster Capital Project Fund - Townl landing Capital Project Fund- - Firet truck Capital Project Fund- - Fire pond maintenance Capital Project Fund- - Revaluation Capital Project Fund- - Recreation Capital Project Fund- - Fire equipment Capital Project Fund- - Cemetery reserve  $7,500  $67,243  82  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  TOWN OF SOUTH THOMASTON, MAINE NOTES TO FINANCIAL: STATEMENTS FOR THE YEAR ENDED JUNE 30, 2023  7.  LONG-TERM OBLIGATIONS  Long-term liability activity for the year ended. June 30, 2023 was as follows:  Collateral 7/1/2022 Pledged  Additions  Payments 6/30/2023  Notes payable- - direct borrowings: The First, NA, building renovations, dated 10/1/2015, 2.86% Machias Savings Bank, LEDI lights, dated 8/26/20, 2.75%  $191,675 24,690 $216,365  $-  $(18,951) $172,724 (6,924) $(25,875) $190,490  N/A N/A  17,766  $-  Payments on bonds payable, notes payable and capital leases of the governmental activities Note payable from direct borrowingsi include provisions that int the eventi the Town defauits on the note for any reason, the holder may demand immediate payment of all principal and Debt service requirements to retire the notes payable outstanding for governmental  are paid out oft the General Fund.  accrued unpaid interest.  activities at June 30, 2023 are as follows:  Year ending June 30, 2024 2025 2026 2027 2028 2028-2031 Total  Principal $27,227 28,002 22,961 21,304 21,304 69,692 $190.490  Interest $5,434 4,659 3,865 3,202 2,593 4,605 $24,358  Total $32,661 32,661 26,826 24,506 23,897 74,297 $214,848  8.  CONTINGENCIES  There may be various claims and suits pending against the Town, which arise in the normal course of the Town's activities. According to Town management, there are no matters that would result in adverse losses, claims, or assessments against the Town  through the date oft the audit report.  2023-2024  83    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  TOWN OF SOUTH THOMASTON, MAINE NOTES TOI FINANCIAL STATEMENTS FOR THE' YEARI ENDED. JUNE 30, 2023  9.  SUBSEQUENT EVENTS  Management has made an evaluation of subsequent events to andi including the audit report date, whichwasthe datet thet financialstatements were available tol bei issued, and determined that any subsequent events that would require recognition or disclosure have been  considered int the preparation of thet financial statements.  10. OPEB OBILIGATIONS Plan Description Health Trust (MMEHT). Accounting Policies  The Town provides healthi insurance to its employees through Maine Municipal Employees  The impact ofe experience gains or losses and assumption changes oni the Total OPEB Liability (TOL) arer recognized int the OPEB expense overt the average expected remaining life of all active and inactive members oft the Plan. As oft the beginning oft the measurement period, The table below shows changes in the change in Net OPEB Liability during the 2022  this average was 2 years. measurement year:  Increase (Decrease) Position (b) $-  Net OPEB Liability Plan Fiduciary Net  Net OPEB Liability (a)-(b) $44,139 1,732 936 5,208 3,955 (3,439) 8,392 $52,531  (a) $44,139 1,732 936 5,208 3,955 (3,439) 8,392 $52,531  Balances 1/1/2021 (Reporting 12/31/2021) Changes for they year: Service cost Interest Differences between expected and actual experience Changes of assumptions Contributions- - employer Benefit payments Net changes Balances 1/1/2022 (Reporting 12/31/2022)  3,439 (3,439) $-  84  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  TOWN OF SOUTH THOMASTON, MAINE NOTESTO FINANCIAL STATEMENTS FOR1 THE YEAR ENDED JUNE 30, 2023  10. OPEB OBILIGATIONS (CONTINUED)  The table below: summarizes the current balances of deferred outflows and deferred inflows ofresources along with the net recognition over the next 5 years, and thereafter:  Deferred Outflows of Deferred Inflows  Resources $3,472 3,141 4,617 $11,230  of Resources  Differences between expected and actual experience Contributions subsequent to measurement date  $0 0 0 $0  Changes in assumptions  Total  Amounts reported as deferred outflows and deferredi inflows of resources will ber recognized  in OPEB expense as follows:  Year ended December 31:  2023 3,558 2024 3,055 2025 0 2026 0 2027 0 Thereafter 0  As of. January 1, 2022, the! plan membership data is comprised of 2 active members with only  an implicit benefit. Key Economic Assumptions: Measurement date: January1,2 2022  Discount rates: Trend assumptions:  2.06% per annum for year end 2022 reporting 2.12% per annum fory year end 2021 reporting  Pre-Medicare Medical- - Initial trend of 6.25% applied in FYE: 2022 Pre-Medicare Drug- - Initial trend of 13.10% applied in FYE: 2022 Medicare Medical- - Initial trend of! 5.00% applied in FYE: 2022 Medicare Drug - Initial trend of 9.90% applied in FYE 2022 grading  grading over 20 years to 3.53% per annum. grading over 20 years to 3.53% per annum. grading over 20 years to 3.53% per annum. over 20 years to 3.53% per annum.  Administrative and claims expense - 3% per annum.  2023-2024  85    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  TOWN OF SOUTH THOMASTON, MAINE NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED, JUNE: 30, 2023  10. OPEB OBILIGATIONS (CONTINUED) Future Plan Changes years.  Itisa assumed that the current plan and cost-sharing structure remains inj place for all future  Demographic Assumptions:  Retiree continuation: Retirees who are current Medicare particpants-100%  Retirees who are Pre-medicare, active participants-75% Spouses who are Pre-medicare, spouse is active participant-50% Based on 112.1% and 118.5% of the 2010 Public Plan General  Rate of mortality:  Benefits-Weighted Healthy Retiree Mortality Table, respectively, for males and females. The proposed rates are projected generationally using the RPEC_ 2020 model, with an ultimate rate of 1.00% for ages 80 and under, grading down to 0.05% at age 95, and further grading downi to 0.00% at age 115, along with convergence to the ultimate rates in the year 2027.A All other parameters used in the RPEC_2020 model arei those include int the published MP-2020 scale. As prescribed by the Trust, mortality rates weret taken from the assumptions for the Maine State Retirement Consolidated Plant for Participating Local Districts at June 30, 2021. Marriage assumptions: Ahusband is assumed to be 3-years older than his wife.  Assumed rate of retirement:  For employees hired prior to. July: 1, 2014 Age 55-58-5 5% Age 59-64-20% Age 65-69- 25% Age 70+- 100% For employees hired after July 1, 2014 Age 55-63-5% Age 64-69-2 20% Age 70+ 1 100%  Salary increases:2.759, per year Discount Rate  The discount rate used to measure the TOL was 2.06% based on a measurement date of January 1, 2022. This ratei is assumed to be ani index rate for 20-year, tax exempt general obligation municipal bonds with an average rating of AA/Aa or higher, for pay as yougo  plans.  86  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  TOWN OF SOUTH1 THOMASTON, MAINE NOTESTO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2023  10. OPEB OBILIGATIONS (CONTINUED)  The following table: shows how the net OPEB liability as of June 30, 2023 would change ift the discount rate used was one percentage point lower or one percentage point higher than the  current rate. The current rate is 2.06%.  1% Decrease 1.06%  Current Rate 2.06%  1%1 Increase 3.06%  $56,367  $52,531  $49,151  Changes int the healthcare trend affect the measurement of the TOL. Lower healthcare trend rates produce al lower TOL and higher healthcare trend rates produce al higher TOL. The table below shows the sensitivity oft the TOL to the healthcare trend rates.  1% Decrease  Healthcare Trend Rates  1% Increase  $49,220  $52,531  $56,256  A 1% decrease in1 the healthcare trend rate decreases the NOL by approximately 6.3%.A1% increase in the healthcare trend ratei increases thel NOLI by approximately 7.1%.  2023-2024  87    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  B  5o  o Df 3  ojo 0o 8  1 4  9o 0o 3 0o  0 E  4  88  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  m  2023-2024  89    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  co  Co  90  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  2023-2024  91    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  92  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  Schedule C  Town of South Thomaston, Maine General Fund For the Year Ended. June 30, 2023  Schedule of Property' Valuation, Assessment and Appropriations  Assessed Valuation: Real estate valuation Personal property valuation Total valuation Tax Commitment:  $ 272,031,889 771,132 272,803,021 4,405,769 4,405,769 380,000 200,000 36,943 131,046 338 4,000 2,000 435 1,125 139,238 1,000 21,500 4,500 500 7,500 438,872 $ 1,793,147 328,719 3,635,557  Tax assessment at $16.15 per thousand Reconciliation of Commitment with Appropriation: Current year tax commitment, as above Estimated revenues: Excise taxes State revenue: sharing LRAP Homestead exemption reimbursement Snowmobile Tree growth Veteran's exemption BETE reimbursement General assistance Charges for services Investment interest Interest and lient fees Building permit and fees Other income Transfers in Appropriated from fund balance Municipala appropriations County tax Education OVERLAY  5,774,766  $ 5,757,423 $  17,343  2023-2024  93    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  Schedule D  Town of South Thomaston, Maine Schedule of Taxes Receivable General Fund June 30, 2023  Taxes receivable: Real Personal property Tax liens receivable:  $  119,347 2,389 $  121,736  57,909 4,809  57,909 4,809 184,455  Tax acquired property  TOTALTAXES AND TAXI LIENS RECEIVABLE  $  94  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  2023-2024  95    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  96  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  STATE OF MAINE OFFICE OF THE GOVERNOR S STATE HOUSE STATION AUGUSTA, MAINE 04333-0001 Spring 2024  Janet T. Mills GOVCANOR  Dear Maine Resident:  Since my first day in office, I have been guided by the belief that to strengthen our state, we have to invest in our greatest asset: the people of Maine. With the support of the Legislature, my Administration has invested in what people need to succeed job training, child care, health care, education, broadband, and Those investments are working small businesses are expanding their operations; people are moving here to work and raise their families; and graduates are staying in Maine to pursue rewarding, life-long careers alle encouraging signs that are reflected in the strength of our eçonomy. In fact, Maine has the best rate At the same time, we have our challenges. In late October, a gunman took the lives of 18 innocent citizens andi injured many more in an acto ofsenseless and unconscionable violence. Then,i in December and. January, heavy rains and powerful winds brought massive flooding that destroyed homes and businesses, roads, and Ihave proposed legislation to address both issues - first, to rebuild from these storms and prepare for those to come; and, second, to expand mental health services and keep weapons out of the hands of dangerous We have made good progress over the past five years to ensure that every person can find a good-paying job in Maine; have affordable health insurance; have the peace of mind that their children are safe at home and at school; breathe clean air and drink clean water and enjoy ther rolling hills, lush forests, mighty rivers, There are still plenty of challenges, particularly when it comes to the affordability of housing, child care, energy, and other things, but thanks to the resilience and the resolve ofl Maine people,la am more confident  housing.  ofeconomic growth inl New England and one oft the best rates in the nation.  bridges, and changed the very landscape of our coast.  people to better protect public safety.  and bold coast of! Maine.  than ever before in the future of our state. Iti is my honor to serve as your governor.  Sincerely,  Governor  2023-2024  97    ANNUAL REPORT 133H HARTS SENATE OrcE BUEDING (202)2 224-5344 Vebesa hrpe www KopSentagor  TOWN OF SOUTH THOMASTON  CHAIRMAN, STRAFEGICFONCES BUSCOMMITEE ENERGY AND NATURALI RESOURCES CHAIRMAN. MATONALPARKS SUBCOMMITTEE INTELUGENCE VETERANS" AFFAIRS  anited States Scnate WASHINGTON, DC2 20510 January 1,2024  Dear Friends.  Thank you for allowing me to add my congratulations and gratitude for the positive differences each town and city in Mainc makes fori its people and ultimately for Maine as a whole. Whenl travel around the state and visit the various regions in Maine, Isee firsthand the differences you all make, the focus you put on excellence, and the helping hands you extend to neighbors. Ihave learned valuable lessons watching your collaborations with each other. They gott the State motto right- Dirigo - beçause you all certainly do First, it was at true honor to be appointed to the! Senate Veterans Affairs Committee this year to help address the challenges facing Maine veterans. We owe our way of life to these brave men and women and share a collective responsibility as a grateful nation to give back to our veterans. That means delivering velerans the benefits they have earned, addressing the veterans' suicide crisis, improving transition-to- civilian-status programs, and ensuring every veteran can access essential services, like affordable housing Next, one oft the most significant infrastructure projects in Maine history is underway: affordable and universal broadband availability throughout the state. Supported through funding in the bipartisan infrastructure bill, we are now within striking dislance of broadband service even in our most rural communities. Additionally, infrastructure improvements in our roads and bridges, water and septic upgrades for our towns and support for our workforce and employers are also in the pipeline. Serious steps are being taken to address the toll from substance abuse and to provide our older neighbors with resources tol help them continue to stand strong throughout their golden years. It is my goal here to make sure everyone has access to stable employment opportunities and quality healthcare which is ofcritical lam thankful for cach town in Mainc fort their commitment to their communities, to their citizens, and to this country.I will do my part to listen to your concerns and work to find useful solutions to thei issues you face. My offices throughoul Maine remain available to you ifyou face hurdles with the federal govemment, whether itl be veteran issues, social security problems. student loans, immigration, tax assistance and iore. I hope you will reach out ofi my offices in Presque Isle, Bangor, Augusta, Portland, or Biddeford and allow me the chance to be part ofyour solutions. Together, Iknow we can continue to build Mainc is known for our grit and resiliency and we are making great strides - something others across the country have noticed. Thank youf for being one of the reasons Maine is so special; iti is not only aj pleasure tos serve: you- -itisap pleasure to know you. Mary and I wish you al happy and safe 2024.  lead the way and exemplify the best ofMaine.  and behavioral healthcare.  importance to keep our familics healthy and happy.  as stronger, brighter future for our great state.  Best Rogards,  United StalesS Senate  Lo  98  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  SUSAN M. COLLINS MAME -110 BLDNG  LABOR,  ganited States Senate WASHINGTON, DC2 20510-1904  Dear Friends:  Itis an honor to serve thej people ofl Maine in the U.S. Senate, and Iv welcome this opportunity to One of my priorities for 2023 has been toi improve the appropriations process in Congress the wayi it decides how tos spend taxpayer money. Itook over as the Vice Chair oft the Senate. Appropriations Committee last year. Along with Chair Patty Murray, we decided thel best change we could make was not to dos something new. Instead, it was to do something old - that is, go back to the regular and transparent Part of restoring this process included holding 50 public Committee hearings, which allowed for input from senators on both sides of the aisle. As ai result, fort the first time in five years, the Senate Appropriations Committee passed all twelve ofi its funding bills on time. This was done with strong  share an update oni issuesi important to Maine and America.  committee process that we used tol have.  bipartisan support. Ini fact, seven oft them passed unanimously.  Now, we need to work with thel House of Representatives to pass these twelve bills and turn them These bills contain funding for a wide range of Maine priorities, including support for the workforce at Bath] Iron Works and Portsmouth Naval Shipyard, our lobster industry, infrastructure improvements, affordable housing, biomedical research, veterans, and heating assistance programs like LIHEAP. These bills also contain nearly $590 million in Congressionally Directed Spending for 231 projects throughout the State ofN Maine. These projects would help promote job creation, expand access to health care, andi improve public safety, infrastructure, andi important resources in communities across all 160 counties of our state. Iwill continue to work to get these bills signed into lawi in the new year. On October 25, thel horrific mass shooting in Lewiston claimed thel lives of 18 Mainers and injured 13 others. Ini response, Iled Maine's Congressional Delegation ini requesting an independent investigation by the U.S. Army Inspector General into the events leading up to the: shooting. On December 15, the Under Secretary oft the Army wrote toi inform me that such an investigation willi take place, and the Army Inspector General hasi instructed her team toi immediately begin preparing to conduct thisi investigation. While nothing can undo the events of October 25,Iw will continue to work to understand what happened and what could have been done differently, and to find answers for the  intol laws.  victims, survivors, and their families. casti my 8,855th consecutive roll call vote.  No one works harder than the people of Maine, and this year I honored that work ethic whenl As we. look ahead to 2024,Iremain committed to addressing the concerns ofl Maine families and communities. Ifyou need assistance or wish to share your thoughts, please do not hesitate to reach out to  one of my six state offices.  Sincerely, fusan7 Colliine Susan M. Collins United States Senator 2023-2024  99    ANNUAL REPORT 2354R RAYBURNH HOUSE OFRCEBUIDING WASHINGTOM, DC20515 PHONE: 202-225-6116 FAx: 202-225-5590 WWAAIGKEMOURSONY  TOWN OF SOUTH THOMASTON  COMMITEE OWAPPROPRIATONS SUBCOMMTTEES: INTENOA, EMMROMMENT, ANDR RELATEDA AGENCKES, RANKNG MEMBE AGRKCUTURE, RURAL DEVELOPMENT, AMOR RELATEDA AGENOES MTAy CONSTRUCNON, VETERANSA AFFAIRS ANOR RELATEDA AGENGE COMMITELON AGNICUATURE SUBCOMMITES: LvEsroCK, DARY, ANDPOURTRY FORESTRY  CHELLIE PINGREE CONGRESS OF THE UNITED STATES 1ST DISTRICT MAINE  Dear Friends,  Ihope this letter finds you well and in good health. It is my honor to serve the people ofMaine's First District, and I'm pleased to share some ways that I can support you and your community this year. Iknow that navigating many federal agencies and programs can be frustrating. One of my most important roles as al Member of Congress is to assist you ifyou're! having trouble. My office can help to resolve challenges with a wide range of programs, including Social Security, veterans' benefits, passport renewals, and more. Ifyou need help, please reach out to my Portland office at (207) 774-5019 or visit  my website at pigre.housegewcomtas.  As you know, communities around Maine have experienced major damage as a result ofv winter storms and widespread flooding ini recent. months. These storms have underscored thei importance of disaster preparation, particularly as we face the growing impact of climate change. Iam working closely with Govemor Mills and her administration to ensure that federal assistance is available for both short- term recovery needs and long-term resiliency planning. My staff andI are continually updating my website with new resources and stand ready to answer any questions you may have.  My office can also provide more information about the annual Community Project Funding (CPF) process. Each year, Congress enacts appropriations bills that provide the federal government with the funding it needs to operate. CPFS are a critical tool to directly support local goverments and nonprofit organizations through federal appropriations. Ify youl know ofaj project that might be a good fit, Iencourage you to keep in touch as more details about the Fiscal Year 2025 funding process become  available, as eligibility requirements and limitations can differ from year to year.  Iti is always aj privilege to hear from you, sO don'thesitate to reach out to my office any time that Ican bel helpful. Please rest assured thatI do not take the responsibility of representing you lightly, and as we move into this new year, Iwill continue fighting for Mainers on the issues that impact us most.  Thank you, and Ihope to see you in Maine soon.  Sincerely,  COnk  Chellie Pingree Member ofCongress  100  2023-2024    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  1SlDapblgiue Senateak Maine Senate District 12  Senator Pinny Beebe-Center 3State House. Station Augusta, ME 04333-0003 Office (207)287-1515  Dear Friends and Neighbors of South Thomaston,  Lawmakers are back ins session in Augusta, and Ifeel fortunate to represent my hometown and the mid- coast communities of Senate District 12.Icontinue to serve as the Senate Chair of the Criminal Justice and Public Safety Committee and ami retuming to thel Marine Resources Committee. Ilook forward to the Last year, my colleagues and Iworked hard toj pass necessary and impactful legislation. The Maine Legislature created ai new, special committee to focus on pressing housing issues. We passed a bill to ensure our local schools can provide help to any student who theyl know may be at risk oft homelessness. Statewide, we invested in a "housing first" program proven to support Mainers facing chronic homelessness. Isupported legislation to build more rural affordable! housing and to make sure developers are including affordable units in new buildings throughout Maine. Our work to prevent homelessness, to increase the supply of! housing statewide, and address the immediate needs of our neighbors is helping We've kept our promises to students and property taxpayers by funding statewidel K-12 public education costs at 55%, fully funding the municipal revenue: sharing program tol help towns with the cost of1 local After ai report back from the Blue Ribbon Commission on EMS, Jawmakers invested $31 million in EMS departments across thes state to ensure access to these vital services. We also made a critiçal investment in the: safety and preparedness of Maine's firefighters by providing $1.5million toi improve our fire service Wec certainlyaccomplished, al lot over the last year, but as always, therei is more work tol be done. Ilook forward to continue to work with my fellow lawmakers toj pass meaningful legislation that positively impacts our communities. IfIcan ever be of assistance, please reach out to me at Anne.Beebe-Center @  work ahead and building on what we accomplished in 2023.  Maine tackle thel housing crisis.  roads and public safety, and continuing to fund universal free school meals.  training facilities.  legislature.maine, .gov or call my legislative office at 207-287-1515.  Sincerely, 7  Pinny Beebe-Center, State Senator  2023-2024  101    ANNUAL REPORT  TOWN OF SOUTH THOMASTON  HOUSE OF REPRESENTATIVES 2STATE HOUSE STATION AUGUSTA, MAINE 04333-0002 (207)287-1400 TTY: Maine Relay 711  Ann Higgins Matlack 130 Scraggle Point Road Spruce Head, ME 04859 Residence: (207)594-4831 Am.Matlack@legislature-maine.goy  Dear South Thomaston Neighbors:  Itc continues to be an honor to serve you in the Maine House of Representatives. When you elected mei to the State House, I promised to work to address our state's most pressing challenges Thel Legislature invested in the well-being of Maine workers and families by establishing a comprehensive paid family and: medical leave program, increasing funding for Pre-K and child care support and taking significant steps to address Maine's shortage of affordable and available housing, which is affecting our entire state. We invested more than $30 million toj provide grants tol EMS departments to help support and strengthen services throughout Maine, particularly in rural communities. We also enacted measures to improve water quality in Maine lakes and As oft this writing, we are one month into the second regular session ofthe 1315 Legislature. Over the next few months, we will consider hundreds ofbills before we adjourn, which will likely bei in mid-April. Ic continue to serve on the Appropriations and Financial Affairs Committee, the committee that is responsible for writing, reviewing and holding public hearings Iftherei is anything I can do to be of assistance to you or your family, please feel welcome to reach out. Ia always enjoy connecting with constituents - whether you have çonçerns about local matters, questions about state programs or would like to discuss thoughts on legislation. Ican be  head on - and that's exactly what we did in 2023.  support municipal shellfish conservation programs.  on the state's budget, and on the Taxation Committee.  reached at 207-594-4831 or Amn.Matack@legisaature-mainegoy  Sincerely,  Smllaggno mmalesk  Ann Higgins Matlack State Representative  102  2023-2024