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Issue · Bradford, NH

Municipal Accounting Discrepancies and Transparency

Residents continue raising questions about balance sheet discrepancies including a reported $791,606 retirement liability and access to detailed financial records.

Overview

Public questions over a $791k retirement liability and related balance-sheet items began in April 2026 committee meetings and prompted an access request that the Select Board denied. Subsequent discussion with the town CPA attributed discrepancies to standard GASB practices rather than misconduct. Materials have now been forwarded to the Select Board for further review.

Background

Questions about a reported $791,606 retirement liability on the town's balance sheet first surfaced in the Affordable Tomorrow committee's April 23 meeting, where members noted repeated difficulties obtaining clear answers from the treasurer.

This prompted Pat Morland to seek deeper financial record access from the Select Board, which on April 20 denied the request on grounds that sufficient information had already been supplied through the treasurer and bookkeeper.

The April 23 committee session then framed the liability discrepancy as a transparency concern, leading to public frustration over perceived lack of clarity in municipal accounting practices.

By the May 28 Affordable Tomorrow meeting, Morland had met with town CPA Jim Roberts and reported that balance-sheet differences typically stem from capital adjustments under GASB rules rather than fraud, while defending the CPA's professional oversight against newspaper allegations.

The committee noted the CPA contract ends in 2026 and recommended that the Select Board and Town Administrator consult on any needed software or accounting changes to improve consistency.

These exchanges have centered on whether discrepancies reflect complex accounting or inadequate access, with the committee voting unanimously to forward its materials to the Select Board.

How it unfolded
The Board denied Pat Morland's request for deep-level financial access, stating sufficient information had already been provided.
2026-04-20Select Board
The committee discussed the $791,606 retirement liability discrepancy and difficulties obtaining specific answers from the treasurer, framing it as a transparency issue.
2026-04-23Affordable Tomorrow
Pat Moreland reported on her meeting with CPA Jim Roberts regarding balance sheet discrepancies and pension accounting; the committee recommended consulting the CPA on software or accounting changes.
2026-05-28Affordable Tomorrow
Arguments in favor
Residents have a right to detailed explanations of retirement liabilities and balance-sheet items to maintain public confidence.
affordable-tomorrow 2026-04-23
For
Prior requests for financial specifics have gone unanswered, necessitating direct access or 91-A requests.
affordable-tomorrow 2026-04-23
For
Newspaper reports of fraud allegations require transparent clarification beyond general statements about CPA accountability.
affordable-tomorrow 2026-05-28
For
Arguments against
Discrepancies arise from standard GASB adjustments for capital items and do not indicate fraud.
affordable-tomorrow 2026-05-28
Against
Sufficient financial information has already been provided through the treasurer and bookkeeper.
select-board 2026-04-20
Against
The CPA maintains professional accountability, and municipal accounting complexity makes deeper lay access unnecessary.
affordable-tomorrow 2026-05-28
Against
Key voices
“Balance sheet differences often arise from capital item adjustments and follow GASB regulations.”
Pat Morelandaffordable-tomorrow 2026-05-28
“Expressed frustration that specific questions regarding the town's balance sheet have not been adequately answered.”
Residentaffordable-tomorrow 2026-04-23
What's next

The Affordable Tomorrow committee recommended that the Board of Selectmen and Town Administrator consult the CPA regarding software or accounting changes.

accountingretirement liabilitybalance sheetfinancial records