SAUGUS – A letter from accounting firm Powers & Sullivan states that the $100,000 insurance settlement paid to the Saugus Public Library did not have to be appropriated because it was deposited in the library?s special revenue gift fund.The letter, dated March 12 and written by James Powers, states the Department of Revenue instructed the former town accountant to deposit the money in that account.?The laws allow the library department to spend funds received under the provisions of this law without further appropriation,” said the letter, which was read aloud during Wednesday night?s Finance Committee meeting.Committee member Maureen Dever asked for a clarification on the issue at the last meeting.In other business, the committee reviewed several more department budgets, including budgets for the Town Manager, the accounting department, administrative services, the treasurer, the town clerk and debt.Dever had concerns Wednesday about some of the salary increases for vacant positions.?I understand the need to attract and bring salaries up, but it needs to be noted we have the accountant salary going from 60 to 80 and the accounting manager from 48 to 55,” she said. “Those are fairly substantial raises for two individuals.”Town Manager Scott Crabtree said he?s still having trouble filling the vacant information technology director post. He said applicants have turned down even the increased salary of $83,000, which is up from $71,000.?It?s been difficult to get suitable candidates in with formal education and experience,” said Crabtree.Crabtree also noted the town didn?t have one town accountant from another municipality apply to the position, which has a salary increase from $60,000 to $80,000.Treasurer/Collector Wendy Hatch addressed an increase in professional services for the accounting department, which increased from $115,000 to $175,000.Hatch said the extra money is to pay for an accounting consultant, which was required by the Department of Revenue, and the annual town audit.Crabtree also explained some of the additional overtime line items in the budget.?I?m very impressed at the commitment from a lot of the Town Hall employees that were staying extra hours and not getting compensated for it,” he said. “That?s commendable, but legally we need to pay them.”Finance Committee Vice Chairman Kenneth DePatto said he would like to see explanations of which line items are new hires and which are replacements.?I think it would serve both the committee and especially Town Meeting,” he said.The committee will review the school department?s budget next Wednesday at 7 p.m.Matt Tempesta can be reached at [email protected].