city and school district of torrington

City and School District of Torrington

School District and Municipal and School District Financial

and Human Resources Consolidation Feasibility Study Findings & Recommendations

Final Version July 2017

City and School District of Torrington – Municipal and School District Consolidation Feasibility Study

Blum Shapiro – Final Report

Table of Contents I. Project Overview

II. Findings III. Readiness Assessment IV. Recommendations V. Workflow Analysis

VI. Appendix A. Acknowledgements/ Departmental Interview List B. Process Workflows

I. Torrington Municipal and School District Consolidation Feasibility Study – Project Overview


I. Project Overview A. Background

The City and School District of Torrington (hereafter referred to as “Torrington”) has reached a critical milestone where they are looking for an organizational analysis on the feasibility, benefit or disadvantage from combining municipal and school district operations related to Finance, Payroll, and Human Resources functions. Torrington hired Blum Shapiro Consulting, LLC to conduct this comprehensive evaluation of all operations of the finance, payroll and human resource functions within the City and school district operations. We performed an analysis of the existing operations, including how the operations are functioning (quality and efficiency). Blum Shapiro Consulting, LLC interviewed 27 individuals as part of the municipal and school district operations feasibility study. These individuals included personnel from the City’s Finance, Human Resources, Purchasing, and Technology departments; and the School District’s Finance Office, Human Resources and Technology; the Mayor and the former Interim Superintendent of Schools. We also interviewed members of the City Council, Board of Finance, and Board of Education. The goal of the municipal and school district operations feasibility study was to perform a comprehensive analysis of the existing operations, evaluate the current positions with all related staff, evaluate the way each department and its employees work within their respective department and how the department works within the organization as a whole, and develop an implementation plan for our recommendations. Part of our goal was to deliver a framework that would consolidate support services and financial operations of the city and school district. As part of this process, workflows and business process maps were also documented.

B. Methodology The goals and objectives of this municipal and school district operations feasibility study included the following:

• Perform a comprehensive analysis of the existing operations. • Evaluate the current positions (task, job descriptions, skill, experience, etc...). • Evaluate the way each in-scope department and its respective employees work and provide services. • Develop an operational and organizational framework if the City and School District were to create a shared financial services

environment. • Develop an implementation plan for any recommendations.



As a result of the aforementioned goals and objectives, the project team focused on the following: 1. Reviewing the current processes and operations within the in-scope departments of the City and School District. This involved a

review of the policies, procedures, and protocols in place at the departments, along with an observation of the processes managing the flow of information within and between the various operating areas (Purchasing, Accounts Payable, Human Resources, Payroll/Benefits).

2. Evaluating current staff positions and structure by identifying the roles and responsibilities of key personnel within City and School District’s operations for the Finance, Payroll, and Human Resources.

3. Confirming the current technology initiatives implemented by the City and School District of Torrington by reviewing the use of key applications, including the New World financial management system.

4. Developing framework scenarios and recommendations that will serve the entire organization (City and School District) more effectively and efficiently. This analysis includes a review of process/workflow improvements, costs to implement (if any), personnel concerns, controls, and suggested timeframes for implementation.

5. Developing findings and recommendations in a feasibility study report document.

The process was participative and consultative. The project team interviewed and consulted with Torrington’s key management and administrative staff, including City and School District staff. Torrington was given significant opportunity to contribute their thoughts and suggestions. Individual interview sessions were held to gain specific information and perspectives on relevant issues. Additionally, we interviewed members of the Board of Education, Board of Finance, and the City Council. The entire municipal and school district operations feasibility study methodology was iterative in nature.

C. Acknowledgements Blum Shapiro would like to thank the City and School District of Torrington for their participation, support, on-going dialog, and feedback during this project. A list of the project participants is provided in the Appendix.

D. Report Format

We have grouped our findings and recommendations related to the City and School District departments in Section II. For each observation, we discuss the critical issues involved and provide specific recommendations.



E. Commendations Although this report will identify a number of findings and recommendations as part of the municipal and school district operations feasibility study, there are a number of very positive and successful initiatives that have had a significant positive impact on the overall operations within the City and School District. Outlined below are some of these initiatives: 1. All staff and management were timely and well prepared for all interviews and follow-up questions during this project. 2. The School District and City have proactively unified on a single, financial platform, New World Systems and have been

proactive in utilizing some of the software features and functionality. 3. The City and School District have been able to function with limited staffing levels and the recent loss of certain positions. 4. All employees expressed openness to sharing services with staff from the other operational area (City or School District) and

many stated it would be easier for communicating/coordinating versus the current need for making phone calls. 5. Board of Education and City Council Interviewees expressed interest in any suggestions for best practices and ways to improve

operations within the School District and City, stating that both “had room for growth and improvement.” F. Report Updates

This project began in late January 2016 with a considerable amount of project interviews occurring in March 2016. This report has been updated to reflect recent changes in the City and School District Torrington as of July 2017.

II. Torrington Operations Consolidation Study – Detailed Findings


II. Detailed Findings

1. The Torrington Finance Department consists of the following employees: a. The Finance Department within the City of Torrington incorporates: The Comptroller’s Office, the Purchasing Department

and the Treasurer’s Office i. Comptroller – reports to the Mayor (Supervisor’s Bargaining Unit, union position)

ii. Deputy Comptroller – reports to the Comptroller (Supervisor’s Bargaining Unit, union position) iii. Purchasing Agent – reports to the Mayor (Supervisor’s Bargaining Unit, union position) iv. Treasurer – reports to the Mayor (elected position) v. Chief Account Clerk – reports to the Treasurer and Comptroller (clerical union)

vi. Senior Account Clerk, AP – reports to the Deputy Comptroller/Comptroller (clerical union) vii. Senior Account Clerk, Payroll - reports to the Comptroller and Purchasing Agent (clerical union)

viii. Senior Account Clerk, Benefits - reports to the Comptroller (clerical union)

2. The Personnel Department consists of the following employees: a. Director of Personnel – reports to the Mayor (non-union)

i. This is a Management Resolution Position. This job is a 4-year appointment made by the Mayor with advice and consent of the City Council

b. Personnel Assistant – reports to the Director of Personnel (non-union)

3. The School District Finance Office and Human Resources Department consists of the following employees: a. Finance Office

i. Director of Business Services - reports to the Superintendent (contracted position) ii. Accountant – reports to the Director of Business Services (contracted position)

iii. Accounts Payable Secretary – reports to the Director of Business Services (union) iv. Payroll Secretary – reports to the Director of Business Services (union) v. Benefits Secretary – reports to the Director of Business Services (union)

vi. Cafeteria Bookkeeper – reports to the Director of Business Services (café workers’ union)



b. Human Resources Department i. Director of Human Resources - reports to the Interim Superintendent (contracted position)

ii. Human Resources Assistant – reports to the Director of Human Resources (union position)

4. The Town and School District are operating with lean staffing levels a. The City Finance Department and Personnel Department currently serve approximately 300 City employees b. The School District Finance Office and Human Resources Department serve approximately 700 School District employees c. The School District no longer has a Finance Office Secretary (approximately two years ago)

i. This role used to assist with directing phone calls and School District transportation d. Currently, the Administrative Assistant to the Assistant Superintendent serves the Assistant Superintendent, Director of

Facilities and Director of Business Services in this capacity i. Some staff commented that the role of assistant to the Director of Business Services is a full time position in itself

e. Many School District Finance Office interviewees expressed that operating with such lean staff sizes has led to an immense volume in work and thus, no time to revamp/improve current processes and procedures

i. Staff commented they spend time “putting out the fires” in front of them daily rather than being able to proactively improve operations

f. The City and School District have varying amounts of overtime i. For the City Finance Office, $27.99 was paid out in 2014 for .75 hours of work. $0 was spent in overtime in 2015

and 2016 (as of June 2016). ii. For the City Personnel Department, $143.73 was paid in overtime in 2014 for three (3) hours of work. $0 was spent

in 2015 and 2016 (as of June 2016) iii. For the School District Finance Office, $33,610.02 was paid in 2015-2016 (as of June 2016) for 947.2 hours of

work iv. For the School Human Resources Office, $2,589.70 was paid in 2015-2016 (as of June 2016) for 58 hours of work

g. The City has some personnel backups in place for critical operating areas i. The Account Clerks are cross-trained in each other’s roles (e.g. payroll)

h. The School District has limited backup capabilities in place at this time i. The Payroll person and AP person currently can back each other up (if necessary)



i. Currently, the School District Director of Business Services position is vacant

5. Schedules, and compensation for the City and School District a. The hours worked, salaries, and benefits of the City and School District were reviewed for similarity

i. Currently, the City union staff work 35 hours per week and are paid weekly ii. School District Finance Office staff that are union employees work 40 hours per week and staff are paid on a bi-

weekly basis iii. This analysis does not account for seniority, years of service, union contracts/steps or significant differences in job

duties and rather, should be used for high-level comparison purposes b. When comparing City and School District, the salaries for union employees (secretarial and clerk positions) are

approximately $8K apart when the hourly rate salaries are annualized (40 hours per week, 52 weeks per year) with the School District positions being higher paid

i. When comparing the City’s 35-hour work week against the School District’s 40-hour workweek, these positions are approximately $15K apart (School District having the higher rate)

c. The salaries for the City Comptroller and her School District counterpart, the Director of Business Services, are approximately $8K apart (School District having the higher rate)

d. The School District Director of Human Resources position and City Director of Personnel position are currently over $16K apart (School District having the higher rate)

i. The School District Director of Human Resources has other job duties and additional roles and responsibilities (Title IV Coordinator, TEAM Facilitator, FOI Compliance Administrator)

ii. The City Director of Personnel is also the Title VI Coordinator e. The Personnel Assistant (City) and HR Assistant (School District) are paid approximately the same currently, but when the

City position is annualized for 40 hours per week (52 weeks per year), the positions then become nearly $5K apart (City having the higher rate)

6. Benefits for Union Secretaries a. When looking at union benefits for both School District Secretaries and City Hall Secretaries, there are some similarities

and some differences



i. Personal Days 1. There is a 1-day difference in personal days

a. School Union grants 2 personal days per year b. City Secretaries are allotted 3 days per year

ii. Vacation Time 1. Both Secretaries are allotted one week of vacation time after 6 months of employment and 2 weeks after a

full year of work 2. After 5 years of service, both Secretary Union employees are allotted 3 weeks or 15 working days 3. School District Union Secretaries are allowed to carry over up to 5 unused vacation days from year to year 4. City Secretaries are not allowed to accumulate vacation time from one year to another unless they have 10

or more years of service iii. Paid Holidays

1. There is a 1.5 day paid holiday difference a. School District Secretaries have 14 paid holidays

i. Includes a full paid holiday on Christmas Eve b. City Secretaries have 12.5 paid holidays

i. City Secretaries work a half day on Christmas Eve ii. City Secretaries work a full day on President’s Day (School District Union does not)

iv. Sick Leave/Time 1. Both Union Secretaries accrue 1.25 working days’ sick time for each completed month of continuous full-

time service v. Overtime

1. Both Union Secretaries are paid 1.5x the hourly rate when they work additional hours beyond their 35/40-hour week

2. Both are paid 2x their hourly rate for work on weekends vi. Both Unions have sections pertaining to seniority where when a vacancy exists, the most senior, qualified

Secretaries is given the first opportunity to fill the vacancy vii. Medical Coverage (high-level analysis)



1. There are some differences in Co-Pays for Secretaries (See Co-Pay chart below:)

Service School District City

Office Visit $25 $15

Emergency Room $100 $50

Inpatient $200 $100

Outpatient $150 $100

RX $10/25/40 $5/15/25

7. The Town and School District utilize the same integrated financial management system a. The New World system version 9.4 is operating on a single server (located at City Hall) managed by the City’s IT

Department b. The City and School District are running the same New World financial system software, transactions are recorded in a

single database i. General users (non-admins) only have access to records pertaining to their specific department

8. The City Finance Department utilizes New World for complete general ledger accounting, payroll, and human resources

management a. The Finance Department utilizes the New World system for complete general ledger accounting including: revenues,

expenditures and balance sheet b. The City Senior Account Clerk, Benefits, handles the bank reconciliation monthly for City and School District c. The New World payroll module is integrated within the financial management system and provides payroll checks and

payroll filings i. City Departments submit timesheets electronically to Payroll (decentralized)

d. The City Senior Account Clerk, Accounts Payable, manages pensions within New World i. This includes School District custodian pensions since they are on the same contract as City staff

e. City fixed assets are managed in New World by the Senior Account Clerk, Accounts Payable



9. The School District utilizes the New World software product for general ledger, accounts payable, purchase orders, and payroll a. It should be noted that Tyler Technologies acquired New World Systems Corporation in November 2015. The system in

use by the City and School District is still known as “New World” and is referred to as “New World” throughout this report b. All School District funds are setup in the New World system

i. Student Activity funds are managed using QuickBooks c. Per discussion with the Director of Business Services, the School District is not currently encumbering salaries within the

New World system

10. The School District utilizes a MS-Access database for human resources management a. Per discussion with the School District Director of Human Resources, New World does not work well for their human

resources/personnel needs and therefore, they do not use it very much at this time i. Since the New World HR system/modules are not used, there is no need to utilize Personnel Action Forms (PAF)

within the software system b. Data and personnel information is currently maintained in an Access database that is managed by the HR Assistant

i. This includes employee position control, tenure, steps, etc. c. This has created some complications and issues when coordinating with Payroll since the Payroll Department it using New

World exclusively

11. Both City and School District utilize New World for Budgeting a. Based on our interviews with City Council and Board of Education members, they are not getting adequate data and reports

for the Board of Education budget out of the New World system b. There were no issues expressed regarding the City’s budget data out of New World

i. It is possible that the Board of Education is in need of additional training in the budget module of the system in order to access more detailed reports and provide board members with the information they request

12. Utilization and user capabilities of New World vary across the City and School District a. Every interviewee stated they would like and benefit from additional training in New World b. Majority of staff utilize Microsoft Excel and Access to manage their data and perform calculations



i. This has caused some duplication of entry in some areas (i.e. HR, Payroll) c. It is unclear how much training was actually provided to City and School District staff

i. Some interviewees believed that the School District did not attend the training that was offered jointly to City and School District

d. Some interviewees commented that this system is more “city-based” and is not well-suited for School Districts e. There may be school-specific software/modules available from Tyler Technologies that should be considered by the School

District to enhance operations and software functionality

13. The School District Superintendent is new to Torrington a. The new Superintendent began in January 2017 b. The School District has experienced heavy turnover in this position in the past c. The turnover in this position (in addition to the turnover in the Director of Business Service’s role) has led to a lack of

stable, consistent leadership for the School District d. The salary for the School District Superintendent position has been increased and adjusted significantly for 2017

i. At the time this project began, several Board of Education representatives felt that the compensation for the Superintendent of Schools position was low compared to other CT districts which may have contributed to the turnover in this position that existed in the past

14. The School District Director of Business Services is now a vacant position

a. Per discussion with the former Director of Business Services, he had intentions of evaluating his current staff and their duties to ensure everything is operating efficiently and effectively

i. This included the development of backups within the Finance Department 1. It was his preference to have himself and the Accountant duly-trained in each area of the Finance

Department initially and then extend the cross-training to all departmental staff b. This position has experienced significant turnover in the past

i. The turnover in this position (in addition to the turnover in the Superintendent’s position) has led to a lack of stable, consistent leadership for the School District



15. Currently, more consideration is needed to determine and configure a single location that can accommodate all Finance and Human Resources staff from both the City and School District

a. City staff are currently located at City Hall (140 Main Street) b. School District Finance and HR staff are located at the Administrative/Board of Education Building (355 Migeon Avenue)

i. The offices are approximately 1 mile apart (a 3-5-minute drive) c. In the past, there was intent to renovate the City Hall and locate all staff (City and School District) there but ultimately, the

renovations did not accommodate for this and School District staff remained where they were d. Given the current setup, there would not be enough room for all Board of Education offices, however, office space for

financial functions and human resources has been identified e. In order to achieve this, the City and School District would likely need to reconfigure the City Hall which would cost

additional funds i. City management is confident that co-location is possible within City Hall; but more consideration and planning is

needed to develop this

16. In order to achieve a successful shared services department, the City and School District would likely need a new, CFO-type leadership position

a. Based on our interviews with both School District and City management and staff, in order to achieve a shared services environment, a leadership position that reports jointly to the Mayor and Superintendent of Schools will need to be created

b. At this time, no interviewee felt an internal candidate was qualified or best-suited for this type of role and rather, a neutral, outside new hire would best serve this position

c. This hire would likely be a near “six-figure” position (not including the cost of benefits) for the City and School District i. At this time, and given the current budget, all City Council and Board of Education interviewees did not feel this

was a feasible position to fund

17. At the staff level, employees from both operations were open to creating joint offices a. Although many staff expressed they did not see a true “benefit” or cost savings to be gained from a shared services setup,

all staff were open to learning new roles and taking on additional responsibilities for the good of Torrington



b. Many staff said that joint offices and co-location would be easier for them than “picking up the phone” in order to coordinate with the City or School District

i. However, nearly every interviewee said that communication could be greatly improved between the two offices c. Most staff interviewed said they currently work well with the other office (City or School District) but that their

collaboration and interaction was very minimal

18. Trust and transparency issues exist between the City and School District interviewees a. It became evident during our interviews that there are inherent, underlying trust and transparency issues between the two

operations b. Several staff expressed that they felt people “withhold” information from each other which inhibits collaboration c. It was expressed that the two offices can be “territorial” and unwilling to follow the other’s lead

i. I.e. sharing a fuel vendor, outsourcing particular services, etc. 1. Many interviewees said that they “offered” or reached out to the other office but that the other office opted

out of any proposed joint venture and rather continued their independent contract d. It was clear in our interviews that there is a great fear over loss of control

i. Many School District employees and interviewees expressed that they believe this project is an attempt on behalf of the City to “control” the operations of the School District

e. When discussing the opportunities involved in shared services, many staff felt that the City and School District are “too different” and have very distinct, unique visions (Taxpayer dollars vs. education) and were concerned that a shared services environment would cause the visons of one or the other to suffer

f. There have been attempts in the past to have joint meetings at the City Council and Board of Education level but these never became routine events and did not prove very successful for either the City or School District

i. Issues arose over “whose meeting to attend?” (City Council’s vs. Board of Education’s) 1. Each felt they were being forced to only go to the others and a lack of flexibility ensued

III. Torrington Operations Consolidation Study – Readiness Assessment


III. Readiness Assessment To summarize the report findings, BlumShapiro has created a Shared Services Readiness Assessment, which evaluates various aspects of the City and School District as they pertain to readiness or appetite for the creation of a Shared Services Department.

Shared Services Readiness Assessment Criteria Rating Notes:

1. City Council/Board of Education “Buy-in” Mixed comments by all interviewees 2. Management-Level “Buy-in” Some unsure of the benefits 3. Staff-level “Buy-in” None adamantly opposed or in favor 4. Need for personnel backups; cross-training (lean staff) + School District is especially lean 5. Shared Financial Software system + 6. Single Financial Software database + 7. Knowledge and proficiency with financial system in both School District & City

More training needed (especially for the School District)

8. Similar compensation - Secretary pay discrepancies exist 9. Funds available to even out pay discrepancies - Currently no funds available 10. Similar benefit packages Identical in some areas; discrepancies in paid holidays,

vacation carry-over, medical 11. Similar processes (workflows, i.e. purchasing) 12. Immediate space available space for co-location - More consideration, reconfiguration needed 13. Funds available for CFO position - Currently no funds available 14. Stability in current leadership positions - Director of Business vacancy; newer Superintendent

15. Successful past collaborative initiatives (staff level) + Implementation of New World 16. Successful past collaborative initiatives (board level) - Unsuccessful joint meetings

Key + Criteria present; Strong Readiness for Shared

Services Criteria partially present; Moderate Readiness

for Shared Services - Criteria lacking; Not Ready for Shared Services

IV. Torrington Operations Consolidation Study – Recommendations


IV. Recommendations

1. Benefits of a Shared Services department: a. Multiple employees will be experienced with the same software and similar processes which provides backup support

during vacations and other high processing times (i.e. summer preparation for the upcoming school year) b. Additionally, with backups in place, staff will now have more time to attend seminars, trainings, and workshops c. Increased efficiencies within the City and School District d. Potential for long term cost-savings via retirements and voluntary employee terminations over time

a. Positions may not need to be backfilled if greater efficiencies have been achieved via the shared services organization

b. Full time position vacancies may transition to part time positions over time e. Provides City and School District with broad reporting and analysis capabilities of data f. Ability to see buying trends and capitalize on larger bulk purchases

a. Ability for the School District to find/purchase better-priced goods through the assistance of the City Purchasing Agent

g. Easier means of sharing data and information among City and School District h. Increased transparency, teamwork, and coordination among all staff members for Torrington i. The proposed structure will not compromise the independence of the Board of Education budget or operations

a. As mandated by Connecticut State law, the control over the Board of Education budget is managed solely by the School District

2. Challenges for the New Shared Services department: a. The need to integrate personnel from both the City and School District is critical to the success of this project b. Departmental personnel must be located near one another; not in different buildings or floors or opposite sides of the

building c. Trust must be developed between the employees and their new reporting structure



3. It is recommended that the City and School District of Torrington adopt a phased approach to transitioning into a new, shared, organization

a. A phased implementation is advantageous for the City and School District: i. Provides ability to address unforeseen issues (costs, staffing, etc.)

ii. Provides an ability to establish clear roles and responsibilities prior to joining offices iii. Allows the City and School District adequate time to plan for the merging iv. Provides ability to measure and redesign elements of the implementation (where necessary)

4. We recommend that that the transitional approach to the Shared Services model occur, over time, in five phases a. For each phase, we have listed the recommended timeframe associated with it. Please note that the planning efforts (i.e.

the planning for staff co-location) for any phase, along with any immediate position vacancies may begin immediately b. The five phases are laid out across a three (3) year time period, note that “Year 0” refers to tasks that may start immediately

i. The City and School District should note that the timeline below is only suggested based on best business practices and the experience of BlumShapiro consulting with similar municipal projects. Should the City and School District find it necessary to accelerate or “slow-down” the transitions, appropriate adjustments should be made

c. The five phases are as follows: i. Phase 1 – Enhance Existing Operations and Relations (Year 0-1)

ii. Phase 2 – “Refresh” Training on New World Systems (Year 0-1.5) iii. Phase 3 – Implement the new Shared Services structure (Year 1-2) iv. Phase 4 – Establish Leadership (Year 2-3) v. Phase 5 – Post Implementation Review (Year 3+)

The graphic on the following page shows the proposed high-level preparation and implementation tasks in their associated phases. It should be known that adjustments and modifications are to be anticipated as this endeavor begins.



Phase 1

• Enhance Existing Operations & Relations•Create initiatives for Board Relations Development •Implement regular, ongoing joint meetings for City and School District staff and Board Members•Invest in trust-building/team-building exercises for staff from the City and School District•Create a Memorandum of Understanding (MOU) document to formally establish the uniting of and partnership between City and School District

Phase 2

• Refresh Training on New World Systems •Hold on-site training sessions•Review HR functionality for School District, position control, reporting•Consider K12 module from New World•Consider additional integrations, where possible (QDS, IQS, etc.)

Phase 3

•Implement Shared Services Structure•Create new processes and procedures and document (Purchasing, AP, Payroll)•Co-locate like functional areas•Create Standard Operating Procedures (SOP)•Revise roles and responsibilities to align with new Shared Services Department•Create new organizational model

Phase 4• Establish Leadership•Implement a CFO position (internal promotion or external hire)•Create a Memorandum of Understanding (MOU) document that establishes a formal relationship between the organizations for the joint management, reporting structure, and management of the CFO

Phase 5• Post Implementation Review•Assess expected results•Identify new opportunities for improvements (Begin to prepare HR/Payroll consolidation effort)•Make any required adjustments



The graphic below illustrates the implementation plan for the City and School District. The implementation plan should be used in conjunction with the detailed phase recommendations, starting on page 21.

City and School District of Torrington Shared Services Implementation Plan High PriorityModerate PriorityLow Priority

Item Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4Phase 1 Action Plan Activities - Enhance Existing Operations & Relations

1 Create initiatives for Board Relations Development2 Implement regular, ongoing, joint meetings for City and School District staff3 Invest in trust-building/team-building exercises for staff from the City and School District4 Create a MOU document to formally establish the uniting of City & School District

Phase 2 Action Plan Activities - Refresh Training on New World Systems1 Hold on-site training sessions (joint session for both City and School District staff)2 Review HR functionality for School District, position control, reporting3 Consider K12 module from New World4 Consider additional integrations, where possible (QDS, IQS, etc.)

Phase 3 Action Plan Activities - Implement Shared Services Structure1 Create new processes and procedures and document (AP, Purchasing, Payroll)2 Co-locate like functional areas3 Revise roles and responsibilities to align with new Shared Services Department4 Create new organizational model

Phase 4 Action Plan Activities - Establish Leadership1 Implement a CFO position (internal promotion or external hire)2 Create a MOU document to formally establish the CFO position and reporting structure

Phase 5 Action Plan Activities - Post Implementation Review1 Assess expected results2 Identify new opportunities for improvements (preparation for HR/Payroll consolidation)3 Make any required adjustments4 Begin planning for uniting the HR function between City and School District

Action Plan DescriptionYear 1 Year 2 Year 3



Phase 1 – Enhance Existing Operations and Relations (Year 0 to 1)

1. Create Initiatives for Board Relations Development a. The City and School District of Torrington should develop and grow the working relationship between the Board of

Education and City Council prior to the installation of the shared services department i. This will allow all board and council members adequate time to provide input, considerations, and questions for the

creation of the new department ii. A strong working relationship between the Board of Education and City Council will set a positive tone for

collaboration throughout the City of Torrington and will likely create additional opportunities for coordination and teamwork organically over time

2. Implement regular, ongoing joint meetings for both City and School District Boards and staff a. Despite efforts in the past, the City Council and Board of Education have not been successful at joint meetings b. We recommend that the City Council and Board of Education implement an ongoing, regularly scheduled, joint meeting

every quarter i. The meeting location should alternate between City Council Chambers and Board of Education meeting/conference

room ii. The meetings should include opportunities for collaboration (purchasing, hiring, etc.)

c. Simultaneously, City staff in Personnel and the Finance Department should meet bimonthly with corresponding roles in the School District HR Department and Finance Office

i. Meetings should include a sharing of projects, workloads, ideas, successes, challenges, and developments in each respective office

1. This will allow staff to begin to understand the operations and “inner-workings” of their City or School District “counterpart” which will lay the foundation for shared services in the future

3. Invest in trust-building/team-building exercises for staff from the City and School District a. Prior to building the shared department, it is imperative that staff from both the City and School District of Torrington feel

a sense of trust with staff from both offices/departments



b. Torrington should consider group exercises, professional team-building activities, workshops, and/or retreats that will allow staff to get to know each other, develop friendships and co-worker relationships, and in turn, confidence that a shared department will be a successful endeavor

c. As part of the employee trust building effort, Torrington leadership (both City and School District) need to assure staff that the creation of a shared department, in no way, means a loss of jobs or people from existing School District or City operations

i. This will reaffirm staff’s trust in Torrington leadership before the departments merge 4. Create a Memorandum of Understanding (MOU) document to formally establish the uniting of and partnership between City and

School District a. This will serve as a governing document that solidifies the working relationship between City and School District of

Torrington b. The document should be signed by the Mayor, Superintendent, and representatives/chairmen from the City Council and

Board of Education Phase 2 – Refresh Training on New World Systems (Year 0 to 1.5)

1. We recommend that the City and School District set up on-site training workshops with a training representative from New World a. Based on our project interviews, staff from both City and School District expressed an interest in greater system training

for the New World financial management system b. The training should be “hands-on” and allow staff to be interactive, ask questions, test functionality, etc. c. It is imperative that this be joint training for City and School District staff

i. This will enhance collaboration, ensure equivalent and equitable training for staff from both operations and also reinforce the concept of staff as “one joint operation”

2. The School District staff should review HR functionality a. The School District should see if the system can be used to manage the complexities of School District human resources

including staff certifications, evaluations, etc.



b. If the New World System will suffice for HR management, the School District should create a plan for transitioning HR data out of the Access database and into the financial management system

i. Torrington should work with the New World vendor to discuss possible data conversion methods ii. Ideally, the conversion of School District HR data from Access to New World should occur prior to implementing

the shared services organization

3. Both City and School District should review position control functionality and reporting capabilities with the New World training representative

a. Position control will provide Torrington Human Resources (City and School District) will a clearer picture of staffing levels, shortages, vacancies, and funds

b. It is likely that New World has additional reports available that the City and School District have not been currently utilizing or may not be aware that they exist

4. The School District should consider the K12 module a. It was mentioned in our interviews that a K12 module, designed specifically for the complexities of School District

operations, exists i. Torrington should discuss the opportunities regarding this module with the vendor and determine if it is of use to

the District

5. Consider additional integrations, where possible (QDS, IQS, etc.) a. Both City and School District management should consider if there are additional system integrations that are not currently

being utilized to streamline the data input and duplicate entry that currently exists b. The Quality Data Systems (QDS) tax system interface should be revisited with the New World vendor

i. This integration was explored in the past but was never effectively implemented ii. The Clerk’s Office system, IQS is not currently integrated with New World which has caused the staff to share

information about payments received via email in order to reconcile with New World 1. If an integration can be built or developed by New World, significant manual work can be reduced in this

area



Phase 3 – Implement Shared Services Structure (Year 1 to 2)

1. Create new processes and procedures and document a. The current processes and procedures for the functional areas that are to be shared are relatively similar at this time (see

workflows in the Appendix of this report) i. The City and School District should determine what changes will need to be made once these procedures and

processes become shared efforts b. Common practices should be developed for consistency and cross-training purposes c. Once developed, the processes, workflows, and procedures for purchasing, AP, Payroll, and HR should be documented

i. Characteristics of the policies, procedures and protocols for Finance include: 1. Requisition process 2. Purchase order process 3. Vendor management 4. Accounts Payable process 5. Check/Payment processing 6. Budget process

ii. Characteristics of the policies, procedures and protocols for HR and Payroll include: 1. Applicant tracking process 2. Hiring process 3. Termination process 4. Salary adjustment process 5. Payroll Process

iii. For the Shared Services implementation, the City and School District will focus first on combining financial offices and functions

1. HR will be addressed/integrated after the successful completion of the financial operations



2. Co-locate the staff of like functional areas a. As soon as possible, the City and School District should begin to think about where staff of the joint office will be located

i. It is likely the City Hall, but some reconfiguring may be required ii. The City and School District should involve the Director of Public Works and Director of Facilities where

necessary b. The location should include room for the Mayor and Superintendent of Schools in order to effectively manage employees

within the same facility c. The City and School District management team (including City Council and Board of Education) should determine a fair

cost sharing plan for any construction, building reconfiguration/redesign, or equipment cost incurred in order to create the joint office

3. Create Standard Operating Procedures (SOP) a. The new CFO position should help facilitate the creation of standard operating procedures for the shared services

organization b. This should be documented, reviewed and communicated to all staff, and located somewhere accessible to staff for easy

review when needed providing them with step-by-step instructions for how to carry out routine operations i. This will help to achieve consistency, efficiency, and quality of work among all staff in the new shared services

organization c. It should be noted that some operating procedures will remain the same:

i. Hiring/termination authority ii. Purchasing and payment approvals (i.e. Mayor approval, Superintendent approval)

iii. Financial software access/permissions

4. Revise roles and responsibilities to align with the new Shared Services Department a. If the City and School District believe changes are necessary among current roles and responsibilities, these should be first,

agreed upon by both parties, and second, documented i. Any contract changes or job description changes that require union involvement should be handled by HR

b. Changes to the normal day-to-day responsibilities of staff should be reviewed and discussed with each employee and their supervisor



5. Create the new organizational model (See proposed model) a. Formally combine the School District’s Finance Office and City’s Finance Department

i. The new organization should utilize existing employees into a structure that integrates the City and School District financial operations into a single, shared organization

ii. The Shared Services department will provide a centralized complete accounting (revenue, expenditure and balance sheet, payables, budgeting and procurement)

b. Develop an equitable method of sharing the costs (allocation in the operating budget, operating as an internal service unit, or as “in-kind” expenditures)

c. Adjust wages to ensure comparable compensation packages - Employees performing the same tasks should receive comparable compensation to ensure equality (see pay discrepancies in the Findings section of this report)

d. Departmental employees should have similar work/holiday schedules (see holiday and work schedule discrepancies in the Findings section of this report)

e. For the implementation of Shared Services, the City and School District shall first unite the Financial operations of City and School District

i. The School District Human Resources Department and the City’s Finance and Personnel Department shall be combined after the successful completion of the joint Finance Department

Phase 4 – Establish Leadership (Year 2 to 3)

1. Implement a new CFO position a. Prior to joining City and School District financial (first) and human resource (second) operations, the City and School

District must work jointly towards the implementation of an overarching Financial management role, CFO position i. A CFO position will contribute to the management team for the new joint operations alongside the Mayor,

Superintendent, Comptroller, and Director of Business Services b. Develop a comprehensive job description for the new CFO Position

i. It is critical that Torrington maintain strategic visions for both the City and the School District even after the creation of the shared services organization



ii. The CFO role will need to jointly serve both missions, City and School District, without prioritizing one over the other or devoting work and attention to a cause that only serves one

1. As such, it is important that the position description for the CFO role be clear in addressing its roles and responsibilities towards serving both entities impartially and equitably

2. The job description should include the CFO’s direct reports and immediate supervisors (Mayor and School Superintendent)

c. Establish a hiring committee i. The Committee should include representatives from both City and School District Office

ii. The Director of Personnel and Human Resources Director should both be present on the committee iii. The Committee shall jointly select and hire a CFO candidate

1. A candidate with experience managing in a shared services municipality is preferable 2. The City and School District may consider internal employees to take on this new role 3. It is recommended that someone within the School District Finance Office (not necessarily the CFO) hold

and Maintain the Connecticut State Department of Education certification 085, School Business Administrator

2. Develop a Memorandum of Understanding (MOU) regarding the governance of the new position as it pertains to both the City and School District

a. The MOU should be jointly created by representatives from City and School District (including HR) b. The MOU should include provisions that the CFO position shall be jointly hired/recruited by representatives from City and

School District, evaluated by both the Superintendent and Mayor, and shall not be terminated without agreement from both parties

c. The Memorandum of Understanding should document the shared cost/cost arrangements for funding the CFO position. No changes in the shared cost ratio should be adjusted without mutual consent of the City and School District.

d. Additionally, the MOU should be reviewed by legal representatives for both the City and School District and signed by both the City Mayor and Superintendent of Schools

i. It is recommended that the initial MOU terms be agreed upon for a 2-3-year term after which the City and School District shall reconvene to discuss changes and modifications to the agreement



Phase 5 – Post Implementation Review (Year 3+)

1. Assess expected results a. We recommend that Torrington perform a post-implementation review to assess the expected results of the endeavor b. The City and School District management team should consider the following:

i. Were all items implemented? ii. How will unimplemented items be addressed?

iii. Were benefits achieved? b. Evaluate the efficiency of the new organization

i. Confirm all City and School District needs are being met 1. Consider interviewing or surveying representatives from City and School District for their input

ii. Identify new needs and develop implementation plans for them c. Evaluate the cost allocation of Share Services department

i. Does it adequately represent the costs? 1. If not, the City and School District management teams should meet to develop better cost measurement

methods

2. Identify new opportunities for improvements a. As part of this, the City and School District should identify and consider additional areas within the City and School

District where shared services or combined efforts make sense i. For example, custodians, facilities, IT

ii. Torrington should create a high-level timeline/implementation plan for any additional shared service opportunities b. Successes should be identified and used for a model moving forward with any additional shared service offerings in

Torrington c. The City and School District should now begin the assessment of joining HR and Payroll operations

i. Torrington should evaluate existing tools and systems used to manage personnel and payroll data ii. Torrington should confirm process gaps and inefficiencies as changes may have occurred since the time of this

report iii. The City and School District should create action items for the consolidation of HR and Payroll functions



3. Make any required adjustments a. Should the City or School District find any issues or changes needed to the new organizational model, necessary

adjustments should be made i. Any identified issues with the shared services operations going forward should be jointly discussed and mitigated

by the Mayor, Superintendent, and CFO 1. The Director of Business Services and Comptroller should be engaged where needed

b. Staff from both City and School District should be informed and understand that the shared services endeavor is an attempt to better serve both the residents and students of Torrington and it may require adjustments and modifications before the optimal format/functional configuration is solidified

i. There may be a necessary adjustment period after the initial creation of the shared services department ii. The City and School District may consider communicating a particular length or period of time to staff in which

changes and adjustments may occur (i.e. six months from shared services installation) 1. This will help to set staff expectations and also ease concerns when adjustments are made 2. This will encourage flexibility and cooperation among staff



Proposed Organizational Model: The graphic below is the proposed Shared Services Organizational structure for the City and School District.

Proposed Financial Office Organizational Structure

City Mayor Superintendent of Schools

CFO (new, shared

position)

Comptroller(City)

Director of Business Services

(BOE)

Deputy Comptroller (City)

Benefits Clerk (City)

Accounts Payable

Clerk(City)

Payroll Clerk (City)

Financial Assistant/Benefits

Clerk(BOE)

Payroll Clerk (BOE)

Cafeteria Bookkeeper

(BOE)

Accounts Payable

Clerk(BOE)

Accountant(BOE)

V. Torrington Operations Consolidation Study – Workflow Analysis


V. Workflow Analysis As a result of our review of the City and School District’s key operational business processes, we have mapped the business process workflows and have identified process gaps to these workflows (see Section IV. Appendix B of this report for the workflows). We have also identified areas where certain processes should be eliminated or modified in order to improve productivity and enhance efficiencies. They are the following:

1. Payroll

City – Process Gaps and Inefficiencies

• Timesheets (created in MS-Excel) are used vs. an automated time-clock system in PD and the Finance Office • Some manual signoffs on timesheets by Department Heads rather than electronic approvals for everyone • Timesheets are sent to the Finance Department via email, fax, or drop-off vs. through the financial management

system • Direct deposit advices are printed and distributed to employees rather than emailed • No employee self-service capability

School District – Process Gaps and Inefficiencies

• Paper timesheets (created in MS-Excel) are used vs. an automated time-clock system • Timesheets are sent to the Finance Office vs. through the financial management system • Direct deposit advices are printed and distributed to employees rather than emailed • School District is used as a courier for delivering checks and remittances to District employees (takes time away from

his/her custodial duties) • No employee self-service capability

2. Purchasing and Accounts Payable


• All purchase requests are sent to the Mayor for approval (regardless of dollar amount) • Three paper copies of purchase orders are maintained (Ordering Department, Purchasing Department, AP Clerk) • Manual 3-way match

V. Torrington Operations Consolidation Study – Workflow Analysis


School District – Process Gaps and Inefficiencies

• Paper/hard copy requisitions are mailed from Schools to the Finance Office rather than full, electronic automation in New World

• Purchasing Clerk changes printer paper and prints three colored copies of purchase orders (vendor, School Secretary, Finance Office)

• Finance Office has received POs with invoices attached (indicates some District employees not following protocol) • Packing Slips are manually marked “ok to pay” by School Secretaries and then physically sent to the Finance Office • Manual 3-way match

3. Human Resources - Hiring/Terminations


• Position Control not used within New World • Position Request forms are filled out manually for new positions/backfilling positions as opposed to electronically

within New World • Some Human Resource functions are managed in MS-Excel and Access by the HR Assistant outside of New World

Board of Ed – Process Gaps and Inefficiencies

• Personnel data is maintained entirely in an Access database as opposed to New World (which is used by Payroll) • Position Control not used within New World • Personnel Actions are not done electronically (no PAF set up in system) • No electronic integration of AppliTrack since New World isn’t used (this integration is available) • Duplication of data where needed from Access into New World • Authorization form is manually/physically sent around the District to set up new employees (Facilities, Maintenance,

IT, etc.)

VI. A. Appendix – Acknowledgements/ Departmental Interview List


VI. Appendix A. Acknowledgements

This project relied heavily on information that could only be obtained from the employees of the City and School District of Torrington. Our challenge was to accumulate key information and as many viewpoints in a compressed amount of time. A lot of information and viewpoints were identified through individual interviews.

Interview Sessions – 27 individual interview sessions, consisting of representatives from the City and School District of Torrington, were conducted over the course of the project. These sessions gave employees from all aspects of the City and School District the opportunity to share ideas and identify specific needs relevant to their departments. Administration and staff were asked to consider the following five questions: 1. What information is currently gathered, processed, and/or produced within your area? 2. Are there any business problems/obstacles currently experienced within your area? If yes, how do they affect the flow of

information and your ability to deliver services? 3. Are there any changes that you would suggest to enhance and improve the workflows, processes and/or access to

information through your department or other areas of the City/School District? 4. What departments do you rely on and/or rely on you, for information necessary to complete tasks and provide services? 5. Please provide the top three to five reports that are currently used to assist in the management of your department. The responses to these questions were evaluated for common themes and specific issues that show how data is processed within and between the City and School District.

VI. A. Appendix – Acknowledgements/ Departmental Interview List


The following groups were directly involved in providing information for the Torrington school district and municipal financial and school district consolidation feasibility study. We wish to thank all who participated for their time, knowledge and efforts. The individuals that participated included:

City and School District of Torrington Board Members

• Fiona Cappabianca, Board of Education Chair • Paul Cavagnero, City Council Member • Ken Traub, Board of Education Member • Laurene Pesce, Board of Finance Member • Daniel Thibault, Board of Education Member

City Staff

• Elinor Carbone, Mayor • Tom Gritt, Director of Personnel • Alice Proulx, Comptroller • Nancy Michna, Benefits Clerk • Gina Casper, Deputy Comptroller • Pennie Zucco, Purchasing Agent • Sheryl Lewis, Assistant to Treasurer • Brenda Reginatto, Accounts Payable Clerk • Jerry Rollet, Public Works Director • Christine Upton, Payroll Clerk • Gerry Crowley, Director of Information Technology

School District Staff

• Lynda Reitman, (Former) Interim Superintendent • Susan Lubomski, Assistant Superintendent • Jerry Domanico, (Former) Director of Business Services • Carrie Gorman, Accounts Payable • Kathy Hart, Payroll • Linda Zukowski, Cafeteria Bookkeeper • Joseph Campolieta, Director of Human Resources • David Bascetta, Director of Facilities • Lisa Shimels, HR Assistant • Erika Johnson, Administrative Assistant to the

Assistant Superintendent • Richard Luna, Protected Harbor (IT Vendor) • Mike D’uva, Accountant

VI. B. Appendix – Process Workflows


B. Workflow Process Mapping On the following pages, we have included the high-level process workflows that were mapped using information collected during the interview sessions. The workflows were created based upon our interviews with School District and City Staff and may not include low-level detail and “one-off” scenarios/processing steps. The following workflows were mapped:

• Payroll Processing o Timesheets & Entry o Check Printing

• Purchasing

o Purchase Requisition o Purchase Order o Accounts Payable

• Human Resources

o Voluntary-Involuntary Separations Notifications o New Hires



City and School District of TorringtonShared Services Feasibility Study City Payroll Process

StartTimesheets come into the Finance

Department

• Via email• Via fax• Via drop-off

Payroll validates that all timesheets have been received

and have appropriate sign-offs

Employees fill out timesheets

• An XL spreadsheet (by Dept.)

Department Heads and Supervisors sign

off on timesheets

Payroll enters time

(exceptions) into New World for employees

Payroll enters any employee

accruals in New World (sick days, etc.)

Payroll runs an hours register

out of New World

Payroll validates that hours in the register and pay

match the timesheets

Payroll validates that all employee

pay was from appropriate pay

codes

Payroll corrects any found errors (if

necessary)

Payroll prints checks and remittance slips

Payroll runs pay registers and reports out of

New World

Benefits personnel validates the

payment register as a “second

verification”

Any noted errors are corrected by Payroll

Payroll stuffs the paychecks and remittances for direct deposit

Paychecks and remittance slips are picked up in Payroll

by Department Heads

Department Heads distribute paychecks and remittances to

staff

End

• Wednesday

• All physical checks and remittances

A

A

B

B

C

C



City and School District of TorringtonShared Services Feasibility Study School Payroll Process

StartTimesheets come into the Central

Office

Payroll validates that all timesheets have been received

and have appropriate sign-offs

Hourly employees fill out timesheets

(salaried will fill out forms for extra jobs)

Cafeteria Bookkeeper

compiles café staff timesheets

Payroll enters time (anything

outside of usual hours)

into New World for

employees

A

School Principal signs timesheets for custodians, paras,

and School secretaries

Payroll runs an hours register

out of New World

Payroll validates that hours in the register and pay

match the timesheets

Business Manager reviews as a “second

validation” for the Payroll person

Payroll corrects any found errors (if

necessary)A BPayroll prints checks

and remittance slips

Payroll stuffs the paychecks and remittances for direct deposit

C

Payroll sends the direct deposit file

and positive pay file to the bank

• Wednesday

Custodian who handles the mail

picks up checks and remittances

Custodian delivers paychecks/

remittances to respective schools

Paychecks/remittances delivered to employees

End

• Thursday



City and School District of TorringtonShared Services Feasibility Study City Purchasing/AP Process

Start

Department secretaries/City staff

enter purchase request into New

World

Dept. Head (multiple

if needed) approves or rejects

the purchase request

End

Purchase order sent to the Mayor for

approval within New World

Mayor approves or

rejects purchase request

Purchase order sent to the Purchasing

Agent for final authorization

A

Purchasing Agent approves

or rejects purchase request

Purchase request “officially” becomes

a purchase order (PO)

Purchasing Agent sends purchase order to vendor

Vendor sends invoice to

Purchasing Office

Goods are sent to Departments

Department validates the invoice for goods by signing off and returning to

AP Clerk

AP Clerk cuts the check to pay the

vendor and sends out

A

EndB

B

Rejects

Approves

Rejects

Approves

Approves

End

Rejects

Accounts Payable Clerk gets a copy of

PO for validation later

Department who ordered gets a copy

of PO

Purchasing Dept. retains copy of PO

AP Clerk sends invoice to

Department for validation

Purchasing Agent validates against

copy of PO



City and School District of TorringtonShared Services Feasibility Study School Purchasing/AP Process

Start

School secretaries enter purchase requisitions into New World and

attaches req. form Central Office Purchasing Clerk

approves the requisition in New

World

Director of Business Services

approves or rejects the requisition

B

School employee/teacher fills out a

request for purchase

Principal approves or

rejects the request

School mails physical copy of

requisition to Central Office

Rejects

Approves

A

A

End

Purchase requisition becomes a purchase

order (PO) in the system

Purchasing clerk processes the PO

(money is encumbered in

particular line item account)

Purchasing clerk prints three copies of PO (prints three

colored papers)

One copy of PO sent to vendor for order

(email/fax)

One copy of PO sent back to School

secretary

One copy of PO retained in the Central Office

Rejects

Approves

B Order is received at the school

School secretary validates the

accuracy/completeness of the

order

School secretary marks the order’s packing slip as “ok

to pay”

Marked approved packing slip or

payment form is sent to Central

Office

Purchasing Clerk pays the vendor End



City and School District of TorringtonShared Services Feasibility Study City New Hires Process

Start

Mayor signs off

Personnel Department

advertises the position

Department Head fills out a position requisition form

Department Head discusses position

with Personnel Dept. to check

budget availability, etc.

Personnel reviews applications with Department Head

Candidates are selected for

interview

Interviews are held (Personnel Director

and HR Assistant attend initial

interview with Department Head)

Personnel obtains all necessary

documentation and paperwork for new

hire

Personnel completes

background check of new hire

New hire undergoes drug test

Personnel provides new hire with an

employment start date

New hire attends orientation with

Personnel

End

A

A

B

B

C

C

Mayor reviews all replacements/vacancies & new

positions Approved

Position kept vacant; end

Denied

• Waterbury Republican• Indeed• Hartford Courant website• City website

Applications received by Personnel

Department

Personnel evaluates applications and

“scores” them based on qualifications

A second interview may be held at the

individual Department

Hiring Team (including Personnel

and Department Head) decide on

candidate for hire

Personnel Director sends an offer letter

to selected candidate

Candidate accepts/rejects

offerAccepts

Declines offer; new candidate chosen or process restarts

New hire sets up benefits with Benefits Clerk

• New Hire checklist is completed (specific to department/position)

New hire begins employment

Personnel/Payroll is notified of voluntary

terminations by Department Head/

employee

• If involuntary, the Personnel Director handles termination and coordinates with Mayor



City and School District of TorringtonShared Services Feasibility Study School New Hires Process

Start

Applications are sent to the site

Administrator (i.e. School Principal)

Interview Committee is

assembled

If an employee has resigned, HR Director gets

resignation letter from employee or

Principal

HR posts the open position (AppliTrack,

CTReap.net)

Candidates are interviewed by

CommitteeA

ACommittee selects a

finalist and sends name to HR

HR Secretary schedules an intake

interview

Director of HR performs intake interview with

candidate

Candidate undergoes

background and credential check

• Necessary paperwork is completed and policies are reviewed; new hire checklist

• This includes fingerprinting

Candidate is hired B

B

HR sends authorization form around District to

set up new employee (facilities,

maintenance)

New hire goes over intake process with

HR (including benefits)

New hire meets with payroll to set up

forms, etc.

Employee begins working End

• If involuntary, the HR Director handles termination

city and school district of torrington

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