LIVERMORE — Auditor Ronald Smith told selectpersons Monday that while some progress has been made on the town’s accounting practices, there is still much more work to be done.

The town is not always in compliance with federal and state rules or even its own policies and procedures, Smith said. While some improvements have been seen, some concerns noted previously remain, he noted.

The board had asked Smith to look at the math, various other concerns regarding errors in payroll calculations and other procedures.

“We will provide you with a blueprint of the math we’ve gone over in the last three years, put the math to the numbers,” Smith said.

“Do you have those numbers tonight,” Selectperson Tracey Martin asked.

“That is sensitive information the board will need to follow up on,” Smith said.

Martin said the issues brought up at a Dec. 11 meeting continue to be worked on.

“Issues we’ve seen, brought up are still being addressed,” he said. “You guys are working on them.”

Smith said he was so focused on 2020, best practices and going back that he wasn’t prepared to talk about anything beyond June 30.

“There’s been some evolution, progress,” he said. “The issues we talked about through June 30, 2020, are real. As far as applying them to 2021 we’re not there yet.”

Smith said a lot of the mistakes that have been seen may be the result of bad math.

Letters sent by Smith of RHR Smith & Co. dated Nov. 2 and Dec. 11 highlighted some of the concerns found while completing the town’s audit for 2019. The tax assessor’s certification was problematic, again resulting in inaccurate tax bills for the third year in a row, he told the board during its Nov. 24 meeting.

Closed-door sessions were held with town officials, Smith and the town’s attorney Matt Tarasevich from Bernstein Shur on Dec. 14 after which no action was taken.

“We are taking no action at this time,” Selectperson Brett Deyling said following an executive session with Smith and Tarasevich Monday.

In other business the board:

• Approved the $137,613.20 bid from Pike Industries, Inc. of Fairfield for paving;

• Added animal control officer Richard Burton to the town’s liability insurance to allow him to dispatch animals when needed;

• Reviewed the warrant articles for the June 8 Town Meeting referendum vote.