HomeMy WebLinkAboutFinance 07-21-05 I
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ST. CROIX COUNTY
NOTICE OF COMMITTEE MEETING AND AGENDA
TO: Chairman Buck Malick
St. Croix County Board
FROM: Ralph Swenson, Chair
COMMITTEE TITLE: Finance
DATE AND TIME: Thursday, July 21, 2005 -- 8:00 A.M. * **
NOTE SUMMER MEETING TIME CHANGE
LOCATION: Room 1281, St. Croix County Government Center
1101 Carmichael Road, Hudson, Wisconsin
CALL TO ORDER
ROLL CALL
ADOPTION OF AGENDA
DATE OF NEXT MEETING: August 4, 2005 8:00 A.M.
ACTION ON PREVIOUS MINUTES: June 9, 2005
July 1, 2005
UNFINISHED BUSINESS:
NEW BUSINESS:
1. Review of Vouchers
2. * *Contingency Funding for Proposed Drug Court and AODA Treatment — 8:30 a.m.
3. * *Drug Count Coordinator
4. Request for Contingency Funds — UW Extension for Office Collator Replacement
5. County Clerk Report
a. Help America Vote Act (HAVA) Update
6. Treasurer Report
a. Monthly Bank Reconciliation Report**
7. Finance Director Report
a. 2004 Audit Report 9:00 a.m.
b. Review of Liability Insurance Report
c. 2006 Budget Instructions
d. Review of Finance Software Issues
e. Financial Reports
f. ** Policy Regarding Nursing Home and Health and Human Services Fund Balances
8. Administrative Coordinator Report
a. Review of County Property Inventory
b. Status of County Farm — Re: Study of Possible Fill for Sale
CORRESPONDENCE:
ADJOURNMENT, (Agenda not necessarily presented in this order)
COPIES TO: County Board Office News Media/Notice Board
County Clerk County Board County Departments
* *ADDITIONS /CHANGE S /CORRECTIONS
2:06 PM 7/18/2005
MINUTES
FINANCE COMMITTEE
JULY 21, 00
Meeting called to order by Chair Swenson at 8:00 a.m. Present: Clarence Malick, Ralph
Swenson, Esther Wentz, Daryl Standafer and Stan Krueger. Staff present: Administrative
Coordinator Chuck Whiting, Finance Director Michelle Pietrick, and County Clerk Cindy
Campbell. Others Present: Lee Milligan, Julie Speer, and Dain Zimmer. Media: Judy Wiff.
Motion by Standafer, 2 " by Krueger to adopt the agenda. Carried unanimously. Date of next
meeting is August 4, 2005 beginning at 8:00 a.m. Motion by Malick, 2 " by Wentz to
approve the minutes of June 9, 2005 and July 1, 2005. Carried unanimously.
i 1. Review of Vouchers. Malick reported he did not find anything to bring to the
committee's attention.
2. Contingency Funding for Proposed Drug Court and AODA Treatment.
Judge Lundell, Judge Vlack and Judge Needham were present. Judge Lundell indicated due
to the impact of methamphetamine and substance abuse in St. Croix County, the option of
creating a Drug Court has been explored. Drug Court involves Court supervision of persons
on probation which includes frequent court appearances. Discussion regarding delaying the
start of a formal Drug Court until a fourth St. Croix County judge is in place. Judge Lundell
indicated a starting phase is a program that would monitor the people on probation to make
sure they comply with treatment of substance abuse. The Judges suggested funds be set aside
every year until a formal Drug Court is formed. Grant funds will be applied for in an effort to
pay back the County. The proposed estimated amount requested was $250,000. The funds
will be used for various programs and training.
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The Judges stated interim things can be done before a Drug Court is in place to lessen the
burden on the courts and District Attorney's office. Discussion regarding hiring a
coordinator /tracker to monitor drug offenders. Swenson indicated Health and Human
Services is in favor of the concept and suggested getting some starting estimates and assessing
roles and accountability for each department affected.
The Judges are seeking a concept approval from the Finance Committee including funding for
an AODA Counselor plus mileage, materials and Tracker position. Discussion regarding
number of cases.
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Motion by Malick, 2 " by Standafer to endorse concept of a fund not to exceed $250,000 for
the 2006 budget for purposes of transition to a Drug Court by providing the additional
services. Swenson stated he would like to see additional information to endorse an amount
and suggested deleting amount from motion. Malick and Standafer agreed to remove "not to
exceed $250,000" from the motion. Supr. Speer indicated the Public Protection Committee
approved the concept only. Carried unanimously.
3. Drug Court Coordinator. Motion by Malick, 2 nd by Wentz to advance the
addition of a coordinator or tracker for hiring in 2006 to the Personnel Committee. Krueger
requested a review of hiring an outside source. Carried unanimously.
4. Request for Contingency Funds — UW Extension for Office Collator
Replacement. Lee Milligan indicated their collator is no longer functioning. The repair costs
are $ 600 or more and there is no guarantee it will be fixed. He is requesting $3800 from the
Contingency Fund to help pay for a new collator. He indicated there is $1700 in the Capital
Outlay for a purchase of a new computer which they would forego and use the funds towards
a purchase of a new collator. Swenson stated the Finance Committee has told other
departments with requests such as this, to proceed with the purchase, charging their budget
and see if there are funds available in another line item. Swenson also suggested finding the
best deal by using the county's purchasing agent, Dana Baker. Motion by Malick, 2nd by
Krueger to authorize to make the replacement purchase from their budget, as soon as they
assured they have the best available deal, and later deal with transfer of funds if necessary.
Carried unanimously.
5. County Clerk Report.
a. Help America Vote Act (HAVA) Update. Campbell provided an
update relating to Statewide Voter Registration and the ADA equipment required to be in
place in every polling place effective January 2006.
6. Treasurer's Report.
a. Monthly Bank Reconciliation Report. Review of the May 2005
reconciliation report as submitted by County Treasurer Cheryl Slind. Krueger asked if the
health insurance amount is the exact amount or if that is the amount transferred into that
fund. Pietrick indicated the Treasurer's reconciliation provides the actual amount transferred.
Other than the health insurance question no other questions or comments were made.
Malick was excused at 9:20a.m.
7. Finance Director Report.
a. 2004 Audit Report. Steve Tracey of Tracey and Thole reviewed the
2004 audit report and Management Letter with the committee. Tracey indicated the overall
audit went well. One reportable condition was segregation of duties. Other comments
included year end fund balances /net assets. Comments relating to Health and Human Services
and discussion regarding cash basis reporting. Discussion regarding Highway recapturing
funds on some projects. Discussion regarding separate funds in the Highway Department.
Swenson requested Highway Equipment Fund balance information and asked that this be
discussed at the August Finance Committee meeting. Discussion regarding County Sales Tax
Fund. Krueger asked if Tracey had a recommendation relating to the balance in General
Fund. Tracey indicated this decision is part management, part policy, and part political. He
felt 30% was a reasonable minimum level. Swenson asked if the audit could be completed
earlier in the year. Tracey stated they would try for June next year.
b. Review of Liability Insurance Report. Pietrick indicated she hired
Milliman to do the actuary report for allocating liability insurance costs back to various
departments. Pietrick reported there have been problems concerning encompassing
everything. She is working with Risk Manager Kristen Ziliak to come up with the same
methodology used by Milliman to include all the costs. Pietrick is hopeful this can be
reported back with final allocations at the August Finance Committee meeting.
C. 2006 Budget Instructions. Budget instructions were distributed.
Swenson commented there is a zero percent increase on operations which does not include
personnel and COP costs. Swenson asked Pietrick to underline the paragraph regarding
health insurance on page three. Pietrick has requested percentages relating to salary amounts
fr om Human Resources. The Budget Instructions request committee chairs a ccompany the
department head during budget review time. Motion by Krueger, 2 nd by Standafer to approve
the 2006 Budget Instructions. Carried unanimously.
d. Review of Finance Software Issues. Pietrick indicated she is
continuing to work on the needs assessment regarding finance software.
e. Financial Reports. General Fund Cash and investments balance as of
May 31, 2005 is $25,041,178.00. 2005 Contingency Fund balance is $241,400.00. 2005
Sales Tax received in June 2005 for April 2005 sales are $494,139.14. Swenson requested
Pietrick add year -to -date information to the sales tax report. Revenue and Expenditure
Reports were reviewed. Pietrick reported the Register of Deeds revenues and expenditures
are down. Clerk of Court revenue is down but the majority of revenues will come in the
second half of the year. Lori Meyer will report in September with projections. Circuit Court
revenues were over - budgeted. Sheriff s Department is reviewing revenues.
Health and Human Services and Nursing Home reports were reviewed. Jennifer Pempek has
revised the format. Depreciation has been eliminated from the operation figures. Pietrick
reported Health and Human Services and the Health Center are showing deficit situations.
Discussion regarding decline in private pay residents, census, loss of IGT funding and
Medicaid reimbursement vs. Medicaid costs.
Malick returned at 10:40 a.m.
f. Policy Regarding Nursing Home and Health and Human Services
Fund Balances. Swenson indicated the audit reports show the 2004 deficit for Health and
Human Services, and a surplus in the Nursing Home. The Health and Human Services
Committee recommends using the positive fund balance in the Nursing Home to offset the
deficit in the Health and Human Services fund for 2004 and close the remainder of the
Nursing Home positive fund balance into the General Fund. Swenson added there will not be
a fund balance in either entity and they will depend on the County for funding support.
Swenson stated if the fund balance is raised for each entity, the County may need to levy to
do it. The Health and Human Services committee has asked Health and Human Services to
develop the most pragmatic budget possible without having a fund balance. The Finance
Committee agreed this was more consistent with other funds in the County. Pietrick indicated
the excess 2004 Nursing Home fund balance is $450,633. The 2004 deficit in Health and
Human Services is $368,885. Motion by Krueger, 2 nd by Wentz to take the excess fund
balance from Nursing Home of $450,633 and apply $368,885 to the Health and Human
Services deficit and transfer the remaining balance back into the General Fund. Carried
unanimously.
11. Administrative Coordinator Report.
a. Review of County Property Inventory. Whiting indicated Dain
Zimmer has prepared a report relating to his findings of county-owned property. Zimmer
indicated he started with the larger properties and worked down to the smaller parcels.
Zimmer found 1926 county-owned acres on 270 parcels. Zimmer broke down the land by
major categories and set up questionable parcels. His report included site characteristics.
Krueger commended Zimmer on his report. Swenson asked Zimmer to attend the September
Finance and County Board meetings to report on his research and thanked him for his
presentation.
b. Status of County Farm — Re: Study of Possible Fill for Sale.
Whiting reported the Highway Department is working on the study of possible fill for sale
and he was notified that "dirty sand" was found on the property. WisDOT R FPs will go out
the first week in August. Whiting stated once an amount is determined, action will be
contingent upon County Board approval. As contractors write up their construction proposal
'they will be able to determine their bid on a known number competitive in the market. A
report will be made to the Finance Committee on August 4`". Discussion regarding pricing.
Correspondence: None.
Meeting adjourned at 12:03 p.m.
Esther Wentz, Secretary
Cind Campbell, Recording Secretary