Fourth in a Series…


of disclosures regarding the “Draft” copy entitled “Financial Statements and Independent Auditor’s Report.”

tfa requests TOF Mayor Miller and Councilmen immediately give a public statement regarding how TOF “had over milled the taxpayers by 68.99 mills resulting in excess tax revenues of $21,557 being collected” per the following quote: “2018-004 Mill Levy Calculation” .

The following contains excerpts from said DRAFT “Financial Statement Findings – SUPPLEMENTAL INFORMATION ”. Page 47 (pictured below).

2018-003 Budgets. “Criteria or Specific Requirement: MCA 7-6-4005 states that the local government may not make a dispersement or and expenditure or incur an obligation in excess of the total appropriations for the fund”.
“Context: …”During the review, it was determined that the general fund had incurred expenditures that exceeded the approved budget by $7,401 and the town failed to amend the budget to authorize these expenditures”.
Effect: “The town is in violation of Montana statute MCA 7-6-4005”.

2018-004 Mill Levy Calculation. “Criteria or Specific Requirement: MCA 15-10-420 states that the maximum number of mills that a governmental entity may impose is established by calculating the number of mills required to generate the amount of property tax actually assessed in the governmental unit in the prior year based on the current taxable value, less that current year’s newly taxable value, plus one half of the average rate of inflation for the prior 3 years”.

“Condition: For the fiscal years ending June 30th, 2014 through 2018, the town had milled taxpayers 68.99 mills more than allowable”.

“Context: During our audit, the fee accountant hired by the town brought to our attention that the town had improperly filled out the mill levy determination work sheet for the past 5 years. After working through worksheets with correct information, it was determined that the town had over milled the taxpayers by 68.99 mills resulting in excess tax revenues of $21,557 being collected”.

“Effect: The town is in violation of Montana statute MCA 15-10-420.

Expandable Google Docs link follows: https://drive.google.com/file/d/129_-fYkZQy0xgw9fj_MbaANXrM6SKK9D/view?usp=drivesdk

One comment

  1. Why aren’t local tax payers zbsolutely ticked off about this? Misuse of our funds by liar pants Miller and her band of boys! That’s allota dough. Over-mill us by 68+ mills to the tune of nearly $22K? Over spend the budget by $7400÷ bucks? Miller, your new name is Mayor Pelosi-Miller. You look alike and consume similar amounts of the grape. AND IT SHOWS! Mayor Miller you were one in office in June 2018 and once again, you who thinks she knows everything and you who constantly runs yer yap dropped the ball AGAIN! Nopers ya can’t push this one off on Mayor Anderson!@#$!! Miller how much dinero have you cost this town? Fromberg can’t afford you. Resign. You should be ashsmed!!!!

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