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HomeMy WebLinkAboutFinance 08-04-05 Q 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, August 4, 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: September 8, 2005 8:00 A.M. ACTION ON PREVIOUS MINUTES: July 21, 2005 UNFINISHED BUSINESS: NEW BUSINESS: 1. Review of Vouchers 2. Status of County Farm — Re: Study of Possible Fill for Sale 8:00 a.m. 3. Preliminary 2006 Library Funding Review: 8:30 a.m. 4. Hudson Area Joint Library Request for Land Purchase ** 5. Treasurer Report a. Monthly Bank Reconciliation Report 6. Finance Director Report a. Review of Finance Software Issues b. Financial Reports c. Consideration of Governmental Accounting Standards Board (GASB) Rule 45 Impact for County Retiree Health Insurance 7. Risk Manager Report a. Review of Liability Insurance Report 8. Administrative Coordinator Report a. State Sales Tax Receivable Notice b. Preliminary Status Report re: 2006 Budget Preparations — CIP Review and Levy Options 9. Consideration of Impact Fee Policy 10. Request for Job Description Change in Information Technology -- "Programmer Analyst" Position ** 11. Written Justification for Compensation/Classification Specialist Position ** 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 /CHANGES /CORRECTIONS 2:31 PM 8/2/2005 U � e 4-. fO -as MINUTES FINANCE C AUGUST 4, 00 Meeting called to order by Chair Swenson at 8:00 a.m. Present: Clarence Malick, Ralph Swenson, Esther Wentz, and Daryl Standafer. Stan Krueger was excused. Staff present: Administrative Coordinator Chuck Whiting, Finance Director Michelle Pietrick, Corporation Counsel Greg Timmerman, Management Systems Specialist Dana Baker, Risk Manager Kristin Ziliak, Highway Commissioner Tim Ramberg, Highway Engineer Jeffrey Durkee, , County Board Supervisor Richard King, Human Resource Director Deb Kathan and Deputy County Clerk Renee Carufel. Others Present: Area Librarians. Media: Judy Wiff. Motion by Wentz, 2 " by Standafer to adopt the agenda. Carried unanimously. Date of next i meeting is September 8, 2005. Motion by Malick, 2 " by Wentz to approve the minutes of July 21, 2005. Carried unanimously. 1. Review of Vouchers. Malick reported he did not find anything to bring to the committee's attention. �2. Status of County Farm — Re: Study of Possible Fill for Sale 8:00 a.m. Supervisor King introduced Jeff Durkee, Highway Engineer. Durkee presented a report of the site investigation. Suitable sand and borrow material has been located on the County Farm site adjacent to the new north right -of -way line of Highway 64 in adequate quantities for the contract requirements. The contractor would be responsible to strip and stockpile the existing topsoil and overburden, grade the borrowed areas following excavation of materials to the contours required by the Highway Department and replace the overburden and topsoil, seed, mulch and fertilize at no expense to the county such that the land could be tillable in 2007. Recommended royalties paid by the contractor are approximately 75 cents per cubic yard for clean sand and 30 cents a cubic yard for borrowed materials. Durkee showed samples of the actual sand from the site. Topographical maps will determine how much soil is used. A . oint resolution from Finance and Transportation committees will be drafted to approve this. Motion by Malick, 2 nd by Standafer to adopt the report as is and recommend to the County Board that the three kinds of sand be offered for sale consistent with the report and the actual contracting be delegated to the Transportation Department and the proceeds will be held in the fund that has been established and delegated for all the Highway 64 work. Carried unanimously. 3. Preliminary 2006 Library Funding Review — 8:30 a.m. Pietrick distributed a report showing library funding for 2006 based on how the County previously made payment to participating libraries. County funds received in 2005 were $447,926 and based on circulation figures the 2005 funding would be $461,427. There are four libraries receiving more than the 70% reimbursement: Baldwin, Deer Park, Glenwood City and Hammond. Nancy Miller, River Falls Librarian, would like the County to reimburse more than 70 %. Everyone receives the same service and not just 70% to rural patrons. Miller indicated a one- percent increase per year would be appreciated as the library costs grow and they continue to serve everyone the same way. Norma Scott, Somerset Librarian, reported a large growth in their circulation. Their cost per ser has gone down and the cost of circulation has risen. S c ommented that the budget challenge appears larger than it has in the recent past. 2006 payments to out -of- county libraries are estimated at $12,443 and last year it was $5,860, which is an increase of $6,583. 4. Hudson Area Joint Library Request for Land Purchase. Jim O'Connor, representing the Hudson Area Joint Library Board, requested the opportunity to purchase land directly from the County for a library building site at fair market value rather than through a developer because the impact to the County would be the same in terms of price received and the impact to the library would be significantly less than if development expenses would be added with profits to the developers. Swenson indicated this should be integrated with the County's plan for plan which is what the September presentation would cover and then the Board would decide to keep going or not and move from a concept plan to a development plan. Approval or disapproval of the concept plan would be the next step. No decision was made at this time. O'Connor indicated the Library needs a site before they can start the capital campaign. They would like to receive a commitment in 2005, capital campaign in 2006 and build in 2007. 5. Treasurer's Report. Slind reported tax collections went well and commended the extra part time staff and work efficiency. Discussion regarding back -up of old receipts of tax records using optical imaging. Discussion regarding status of deed information entry in the Real Property Lister's office. The committee would like a report in writing as to the status. Malick expressed concern about the checks written by Parks for small refunds such as campsite refunds on the weekend with second day cancellations due to rain. Issuance of credit vouchers or a new policy of no refunds or charging a service charge would eliminate these small refunds. a. Monthly Bank Reconciliation Report. Slind presented the reconciliation report. No discussion. 6. Finance Director Report. a. Review of Finance Software Issues. Boron and Baker presented the Enterprise Software data base and the goal for each milestone. Some milestones that have transpired so far are vendor software demos, request for informal bids, development of needs assessment and requested county department involvement in needs assessment evaluation by module. There will be a needs assessment meeting on August 15, 2005 for everyone interested. Each department will notify the task force members if the fixed assets are critical. Critical factors need to be identified. Discussion of how the Sage system is not working and how it can be improved. Swenson asked this matter be placed on the September Finance Committee agenda and have Pietrick and Baker provide a report with recommendations. Consensus is that this process be done correctly rather than trying to meet a budget deadline. b. Financial Reports. General Fund Cash and investments balance as of June 30, 2005 is $24,508,306.95. 2005 Contingency Fund balance is $241,400.00. 2005 Sales Tax received in July 2005 for May 2005 sales are $368,497.02. Revenue and Expenditure Reports were reviewed. Pietrick reported the County started getting taxes in June so the state pool was fairly sizeable. She reported she is investigating ways to get CD's at a higher rate. Pietrick will bring back recommendation to next meeting. Pietrick point out t sales tax received in July for May 2005 sales di not include the amount received from the Department of Revenue for $324,000 which was the result of the State's programming problem. The State identified the problem from December 2002 ; through March 2005. The main problem was with the tax from automobile sales. The State i has assured us that they will have a full and complete reconciliation by the end of the calendar year. Discussion of how to avoid this in the future was held. Motion by Malick, 2 " by Standafer to recommend the County Board adopt a resolution calling on the Wisconsin Counties Association and our Legislatures to investigate and advise the root of the sales tax problem and the ways that will be taken to avoid a recurrence. Carried unanimously. C. Consideration of Government Accounting Standards Board (GASB) Rule 45 Impact for County Retiree Health Insurance. Pietrick indicated St. Croix County is a phase II government so we do not have to implement GASB Rule 45 until 2008 which means at the earliest we would need to consider hiring an actuarial analysis is 2007. Pietrick has been in contact with GASB because the statement was written primarily for those governments that provide retirees health insurance at no cost, reduced cost or less than full cost. St Croix County charges retirees 100% the cost of health insurance premiums. Our experience last year was that the County was able to reduce the overall health expenses by including retirees. GASB advised us we would not have to implement GASB 45 if our retirees were a separate group. Updates will be coming in September to Pietrick from a health care actuary. She will report back to the committee. 7. Risk Manager Report. Whiting introduced Kristin Ziliak, Risk Manager. a. Review of Liability Insurance Report. Ziliak reported on the liability insurance fund. She explained every year an allocation to each department is done for the expenses that occur in the liability fund. Last year, Milliman Consultants were hired to assist with this allocation and again this year. Ziliak found a large difference in the summary of total costs presented for 2004 by Milliman Consultants and the actual liability fund expenses. The Finance Committee wants to see a fund balance at year end of $600,000. What each department is charged is based on anticipated 2006 expenses and premiums. Decisions will have to be made as to what to charge each department, recommendation to decide how to fund the increased WMMIC premium, and philosophy to decide how soon to build toward the $600,000 recommended fund balance. Consensus to give Risk Management the authority to go ahead with the higher numbers in calculating the increase in budget for liability fund expense. Motion by Standafer, 2 " by Wentz, that the recommended liability fund number of $753,751 be implemented to start with. Carried unanimously. �8. Administrative Coordinator Report. a. State Sales Tax Receivable Notice. No further discussion at this time as this was discussed at length earlier. b. Preliminary Status Report re: 2006 Budget Preparations — CIP Review and Levy Options. Whiting presented the 2006 budget scenarios. He noted one addition in the amount of $140,000 to the Jail CIP for a water control system. Departments have been instructed to begin preparing their budgets and have received the budget instructions. Departments were asked to prioritize their capital outlay plans. Swenson reviewed the scenarios. Standafer confirmed the new positions and reclassifications have not gone through the Personnel Committee yet. Discussion regarding revenue increases. Malick suggested doing a presentation to the County Board in August to show the outline expenditure side. Discussion regarding Drug Court budget estimate, liability fund, prorating an annual amount in order t de the strip search bonds by February 1, 2 op ti ca l imaging and other capital outlay items. 9. Consideration of Impact Fee Policy. Swenson indicated this issue was raised by Supr. Zoerb at the June Finance Committee meeting with the parent committee chairs. Discussion regarding how many counties charge impact fees. Information received from Nick Dragisich of Springsted Incorporated was distributed. Timmerman explained an impact fee can be charged for something that directly impacts something that the County is responsible for. Discussion regarding quantifying impact fees. Motion by Standafer, 2 od by Wentz to invite Nick Dragisich of Springsted to make a presentation on impact fees in the first quarter of 2006 to the Finance Committee. Motion by Malick, 2 by Swenson to amendment the motion and invite Dragisich to the September 2005 meeting. Wentz indicated it may be best to wait until November or December because of the budget activities. Motion by Malick, 2 n by Wentz to amend the amendment that changes September to November 2005. Vote on amendments passed 3 — 1 with Standafer voting no. Vote on main motion carried unanimously. Dragisich will be invited to the November 10 Finance Committee meeting. 10. Request for Job Description Change in Information Technology- "Programmer Analyst" Position. Kathan has requested additional job description language for the Information Technology Department Programmer Analyst position as follows: "Responsible for overall design, development and management of the St Croix County internet and intranet websites with a vision and creativity to ensure that the website has a consistent look, up to date information, ease of access and intuitive navigation." Consideration is also being given to this position, as to whether or not it should be a Union position. Motion by Swenson, 2 n by Wentz to forward the job description language to the Personnel Committee. Carried unanimously. 11. Written Justification for Compensation /Classification Specialist Position. Kathan clarified this position request is to go through the regular committee channels to determine whether or not it could be put forward and then reviewed at the County Board session. This will go to the Board in September and use the August and September Personnel and Finance committee meetings to do any revisions necessary before presenting to the full Board. Motion by Standafer, 2 n by Wentz to accept the analysis as presented, justification for the position, and will consider refining the concept including the position description with the intention to make a presentation in September to the County Board. Carried unanimously. Correspondence: None. Meeting adjourned at 12:32 p.m. Esther Wentz, Secretary Renee Carufel, Re Secretary