HomeMy WebLinkAboutFinance 08-12-04 ST. CROIX COUNTY
NOTICE OF COMMITTEE MEETING
TO: Chairman Buck Malick
St. Croix County Board
FROM: Ralph Swenson, Chair
COMMITTEE TITLE: Finance
DATE AND TIME: Thursday, August 12, 2004 8:30 A.M.
LOCATION: St. Croix County Government Center, Hudson — Room 1281
CALL TO ORDER
ROLL CALL
ADOPTION OF AGENDA
DATE OF NEXT MEETING: September 9, 2004 8:30 A.M.
ACTION ON PREVIOUS MINUTES: July 8, 2004
UNFINISHED BUSINESS:
NEW BUSINESS:
1. Review of Vouchers
2. Treasurer's Report
a. 2005 Proposed Budget
3. Maintenance Department Report
a. 2005 Proposed Budget
4. Computer Services Department Report
a. 2005 Proposed Budget
5. Risk Management Report
a. Status of Liability Fund Analysis
b. 2005 Proposed Budget
6. Corporation Counsel Report
a. 2005 Proposed Budget
7. Clerk of Court's Report
a. 2005 Proposed Budget
8. County Clerk Report
a. 2005 Proposed Budget
b. Van Someren purchase of Severson tax deed property, Town of Cady - Possible cancellation of purchase
9. Finance Department Report
a. Financial Reports
b. Workers Compensation/Payroll Policy
c. 2005 Proposed Budget
d. Investment Consultant Agreement
e. Resolution to Amend County's Investment Policy **
f. Extension of Banking Services
10. Administrative Coordinator Report
a. 2005 Proposed Budget
11. County Land in Hudson Disposition Process Policy
12. 2005 Proposed Library Funding Budget — 10:30 a.m.
13. Investment Strategic Plan — 11:00 a.m.
14. St. Croix Valley Professionals, Inc. Request to Acquire County Owned Property
15. Update on County Property List **
16. Pineapple Management Co. Request to Acquire County Owned Property (in New Richmond) **
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
8/10/2004
MINUTES
FINANCE COMMITTEE
AUGUST
Meeting called to order by Chair Swenson at 8:30 a.m. Present: Clarence Malick, Daryl Standafer,
Esther Wentz, Stan Krueger and Ralph Swenson. Staff present: Administrative Coordinator Chuck
Whiting, Finance Director Michelle Pietrick and County Clerk Cindy Campbell. Media: Judy Wiff.
Motion by Wentz, 2 nd by Standafer to adopt the agenda. Carried unanimously. Date of next meeting is
September 9, 2004. Motion by Malick, 2 nd by Wentz to approve the minutes of July 8, 2004 with one
addition by Standafer to include Supr. Speer as an attendee at the July 8` meeting. Carried
unanimously.
1. Review of Vouchers. Malick indicated there were no exceptions to report.
2. Treasurer's Report. The Finance Committee reviewed the June 2004 reconciliation
report as submitted by County Treasurer Cheryl Slind and had no questions. Slind indicated tax season
went very well. Slind commended her staff for their efficient work. Slind reported $100,000 was
received by credit card and ACH payments (73% were credit card payments).
a. 2005 Proposed Budget. There was a brief discussion regarding the paper
folder /sealer /mailer item under new equipment. Slind indicated other departments may use this
equipment for mailings. Swenson thanked Slind for the proposed budget and indicated the Finance
Committee will move it forward in the budget process.
3. Maintenance Department Report. Robole reported there are no problems with the
Huber facility and added the Nursing Home remodeling is not yet finished. Robole will revisit the floor
maintenance issue in the Jail in 2005.
a. 2005 Proposed Budget. Robole presented the Maintenance Department's proposed
2005 budget. 2005 proposed budget increased $65,042 from the 2004 Budget due to salaries and natural
gas price increases. Swenson asked Robole to review the jail maintenance budget figures with Karen
Humphrey. Robole was asked to coordinate with Health and Human Services maintenance budget
issues. Swenson thanked Robole and encouraged him to go on with planning with the jail, Sheriff s
Department and Health and Human Services in terms of agreements with what needs to be done with
expenses and capital outlay planning. There was a brief discussion regarding electrical utilities for the
New Richmond Health Center and generator capabilities.
4. Computer Services Department Report. Boron indicated he is working on the SAGE
software regarding salary and benefit numbers. CAD Enforcer for the Dispatch Center has had an
update. Boron indicated some departments are using the Time and Attendance software.
a. 2005 Proposed Budget. Boron indicated he has a decrease of $10,675.00 from last
year's budget. Personnel Committee is reviewing the Network Administrator position in Computer
Services. Capital outlay items include optical imaging hardware and software, update for Norton
Antivirus subscription, additional T1 access to the internet, and a tape library storage backup unit for
New Richmond. Boron recommends waiving the Repair and Replace Fund. Discussion regarding
Visions software. Funds remain in the Continuing Appropriation Software Account in the amount of
$59,000. Boron confirmed $14,000 is owed for the Visions software. The Finance Committee was in
consensus to write down the account balance to the amount remaining on the Visions' contract or
approximately $14,000. Swenson thanked Boron for his proposed budget and indicated the Finance
!Committee will move it forward in the budget process.
5. Risk Management Report. Rubin provided worker's compensation status as of August
5, 2004. Total 2004 incidents are 68. Breakdown as follows: General County — 7, Highway
Department — 4, Human Services — 8, Law Enforcement — 11, Nursing Home — 38. 2004 year to date
total medical and wage payments (based on January — May 2004, WMMIC, Wausau and one pre -
Wausau claim) total $88,972.12 (payments are for claims occurring in any year). Of the 38 Nursing
Home incidents, 23 are currently reported as "record only ", 10 are currently "medical only" and 5
jmvolve lost time.
a. Status of Liability Fund Analysis. Milliman preliminary draft results were
distributed to the committee members. One draft provided a 70/30 allocation (70% weight on loss
experience and 30% on exposure) to departments and the other a 50150 allocation. Pietrick
recommended the 70/30 based on her rationale for those departments that have claims to have financial
penalty and to have future incentives for risk management. Motion by Krueger, 2 " by Malick to
approve the 70/30 allocation methodology from the Finance Committee and to put this in departments'
budgets to provide incentives for management of risk. Carried unanimously.
Discussion regarding the funding level for this account. Pietrick indicated last month the Finance
Committee agreed it preferred to have a $600,000 fund balance in this fund. At the end of 2003 the
County had $515,000 in this fund. Milliman used the reserves amount to demonstrate the difference in
the weightings in its drafts. Pietrick indicated the County could go with $386,830 or go to fully fund
with whatever the total fund budget for 2005 will be. Pietrick recommends a three year average of fund
expenses (a rolling three -year average of actual fund expenses), net of any reimbursements, net of the
interest received and net of any dividends. Whiting asked if a higher number is picked, what does that
mean for certain departments. Milliman recommended $455,610 as a total amount to be allocated.
Pietrick recommended somewhere between 386,000 and 455,000. Whiting suggested a higher number
may need to be funded from a reserve account. Amounts are based on a running average of claims.
Motion by Krueger, 2 " by Malick to use the $455,610 amount from Milliman's projection and allocate
it out based on the 70/30 allocation methodology and it be followed by all departments. Carried
unanimously.
b. 2005 Proposed Budget. Rubin explained the Liability Insurance budget's
significant increase is the Other Insurance line item in the estimated amount of $361,271 from $210,651
in 2004. Worker's Compensation budget did not change significantly because the claims are
unpredictable. Milliman services were not budgeted in 2004. Swenson asked Rubin to put in an
appropriate amount for Milliman's services for 2005. Attorney's fees were budgeted in the worker's
compensation budget, but the amount depends on cases. Rubin indicated hospital liability is not
included in her budget. Hospital liability will be in the Nursing Home budget with the premium being
paid for by the Nursing Home. Swenson thanked Rubin and indicated the Finance Committee will
move this forward in the budget review process.
6. Corporation Counsel Report.
a. 2005 Proposed Budget. Timmerman submitted Corporation Counsel's proposed budget
for 2005. Legal Services line item is reduced to $1,000. Other significant changes: Law Books include
the 2003 — 2004 Wisconsin Statutes; Dues and Licenses include a notary public fee for Heather Wolske;
and New Equipment includes software upgrade, a file cabinet and a new phone. Swenson thanked
Timmerman and indicated the Finance Committee will move this forward in the budget review process.
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7. Clerk of Court's Report.
a. 2005 Proposed Budget. No report.
8. County Clerk Report.
a. 2005 Proposed Budget. Campbell distributed proposed budget for County Board,
Committees and Commissions, County Clerk and Elections. Campbell indicated there is an increase in
the per diem line item under Committees and Commissions due to adding the Council on Aging
committee members and a decrease in the Election budget as she is budgeting for two elections in 2005.
b. VanSomeren purchase of Severson tax deed property, Town of Cady — Possible
cancellation of purchase. Campbell reported both she and Corporation Counsel Greg Timmerman have
had several conversations with Dan and Cindy VanSomeren. In April the Finance Committee approved
Dan VanSomeren's bid in the amount of $73,501 for the tax deed parcel located in the Town of Cady.
The VanSomerens have requested return of their down payment. Timmerman explained that
VanSomerens are unable to get title insurance due to a statute which provides a previous owner has
three years to challenge the tax deed. Timmerman suggested the County return down payment and
contact previous bidders to see if they are interested in submitting another bid. Timmerman added the
County does not have to re- advertise. Motion by Standafer, 2 nd by Malick to return VanSomeren's
down payment. Carried unanimously. In addition, Chad Peabody dba Redneck Scrap has indicated he
would remove the scrap metal located on the property at no cost to the County, in exchange for the
scrap. Motion by Standafer, 2 nd by Wentz to authorize Chad Peabody dba Redneck Scrap to remove the
scrap, excluding the tires at his cost and agreement to hold the County harmless for any claims. Carried
unanimously. Campbell reported that Peabody indicated clean up would be completed by the end of
September. Timmerman will draft an agreement between the County and Redneck Scrap. Campbell
will research tire removal options. Motion by Malick, 2 nd by Standafer to contact former bidders and
( anybody else who is interested to make an offer, with the notification including a deadline to submit an
offer and use a regular offer to purchase and 10% earnest money. Carried unanimously.
�9. Finance Department Report.
a. Financial Report. Pietrick reported a General Fund Cash and investments balance
as of June 30, 2004 of $27,265,462.71. As of July 1, 2004 the County has invested $4,000,000 in local
Certificates of Deposit. 2004 Contingency Fund balance is $250,000. Pietrick provided copies of
Revenue and Expenditure Reports which the committee reviewed and discussed. Pietrick indicated the
l Register of Deeds' activity is down approximately fifteen percent, septic revenues are down because it
is seasonal, and the jail revenue is also down.
Nursing Home and Health and Human Services Operating Report was distributed. Nursing Home —
Excess Revenues over Expenses are ($85,237.44) as of June 30, 2004. Per Pietrick, the December IGT
.check may partially offset this deficit. Private Pay residents' line item is under budget. Health and
Human Services Excess Revenues over Expenses are $399,185.70 as of June 30, 2004.
b. Workers Compensation/Payroll Policy. Pietrick indicated she has not had an
opportunity to work on this and requested it be postponed.
C. 2005 Proposed Budget. Pietrick indicated a number of budgets that do not fall
into any other departments are in the Finance Department's budget. Staff Development is slightly
higher because of the location of the Government Finance Officers Association conference. Indirect
Cost Study was increased to $7,500. Sundry Unclassified Expenses has been added back to the Finance
Department's budget in the amount of $5,000. Swenson thanked Pietrick and indicated the Finance
Committee will carry this forward in the budget review process.
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1 d. Investment Consultant Agreement. Swenson indicated Whiting, Pietrick and
himself reviewed Requests for Proposals and interviewed two candidates: Bob Moore from Institutional
Capital Management (ICM) and Dick Choyke from MBIA Management Group. Swenson reported they
felt Institutional Capital Management was the best fit. The cost will be 20 basis points on the assets
under investment. ICM has a tight process where nothing is done without an agreement prior to
transactions being entered into here. The County would remain in the decision making process.
Monthly reports will be provided and they will meet with the County quarterly if the County wishes.
They will provide a complete set of reports that the County needs to get in compliance with GASB34.
�If the County decides to cancel ICM's service they require a 30 -day written notice. Swenson indicated
the County would gain better leverage in terms of investable assets and the return, and educating us with
respect to the market process. ICM has other clients this county's size and type and he deals only with
municipalities. Pietrick indicated she talked to two references provided by ICM and they both had
equally impressive performance results. Motion by Swenson, 2 nd by Wentz to retain Institutional
Capital Management as represented by Bob Moore, President. Carried unanimously.
e. Resolution to Amend County's Investment Policy. Pietrick distributed the St.
Croix County Investment Policy. Item 8 was amended to include: "The Finance Director may enter
into a contract with one or more investment advisor only upon the approval of the Finance Committee.
The selection of an investment advisor will be based on the utilization of Requests for Proposal and
interviews with at least one member of the Finance Committee on the interview team." Motion by
Malick, 2nd by Wentz to adopt and propose to the County Board. Carried unanimously.
f. Extension of Banking Service. Pietrick requested approval of extending the
County's banking service with First National Bank of Hudson for one year. Pietrick indicated the
period typically changes at the end of an elected official's term. The County's current arrangement with
First National Bank of Hudson is using compensating balances to offset the fees. Pietrick has analyzed
2003 and 2004 to date and determined the County is better off paying fees and earning the interest. Per
Pietrick, the First National Bank of Hudson is willing to match the state pool's rate. Motion by
Standafer, 2 nd by Krueger to approve extending the County's banking service with First National Bank
of Hudson for one year. Carried unanimously.
10. Administrative Coordinator Report.
a. 2005 Proposed Budget. Whiting distributed Administrative Coordinator's
proposed budget. Administrative Coordinator's budget contains one person. Swenson
thanked Whiting and indicated the Finance Committee will move it forward into the budget
` review process.
Iii. County Land in Hudson Disposition Process Policy. Based on the Finance
Committee's request, Whiting and Swenson prepared and provided a Powerpoint presentation
regarding the County Land Development "Plan for a Plan" for Government Center Property in
Hudson. Swenson indicated they are trying to assure everyone that if the concept moves
forward, there will be specific decision points. Swenson stated that none of the property will
be considered for sale until a plan is approved. If the Finance Committee recommends
approval for a "Plan for a Plan" then it goes forward to the full County Board in August for
consideration. Whatever is approved by the County Board the Finance Committee would be
responsible for the oversight of the plan and report on its progress. Swenson highlighted some
policy guidelines including: all property will be valued at fair market value in the event of a
sale; the County will study long -term property tax implications /benefits of the types of
development considered; the County will consider its own and other public uses or needs in its
planning process; the County will hear and consider the City of Hudson's input regarding this
property, etc. The Finance Committee members communicated their appreciation to Swenson
and Whiting for putting this together. Motion by Standafer, 2nd by Krueger to move this
forward to the August 17th County Board meeting. Carried unanimously.
12. 2005 Proposed Library Funding Budget — 10:3o a.m. Pietrick distributed a
worksheet containing preliminary 2005 library funding figures. Pietrick indicated historically
4the higher of the two figures between the 70% cost of rural circulation and the Act 15o amount
;have been paid to the libraries. The 2005 Payments to Out of County Libraries calculation
worksheet was distributed, totaling $6,228.40. Representatives from the County libraries
were present. There was a discussion regarding potentially creating more joint libraries.
Swenson clarified the County is in the preliminary budget process and will be having more
serious dialogue at the end of September and added the Finance Committee plans to move
forward with the process and are not in the position of making decisions at this time.
Shirley Perkins of the Deer Park Library indicated her library does not get credit for books she
sends out. Rather, circulation credit is given only for books she gives out at her library.
Whiting indicated the County's obligation is Act 150.
Lynn Beringer of the Glenwood City Library indicated all municipal libraries are not the same.
She added Deer Park and Glenwood City have had a greater proportion of low income
residents.
Bev Jacobson of the Roberts Library commented that with respect to the growth in the rural
county, the County's tax base must be enough to absorb some increases. Swenson clarified the
appraised value has two major components; one is the increase in value on existing property
and the other is new construction. The 2005 target is a levy increase that will not be more than
the percent increase in new construction.
Jim O'Connell of the Hudson Area Joint Library encouraged the $486,000 total amount, and
out of county funding, recognizing effort of reciprocity with other counties. He added he
appreciates the funds coming but encourages $486,000.
13. Investment Strategic Plan — ii:oo a.m. Bob Moore from Institutional
Constitutional Management (ICM) was introduced to the committee members. ICM is the
County's investment manager. Moore indicated ICM is a company he founded seven years
ago. He works exclusively with local government and has a strong focus on an education
process to help clients to understand the markets. Moore presented ICM's client driven
approach to success five step process which include: Setting Investment Goals and Objectives,
Evaluation of Current Portfolio and Strategy, Development of a Comprehensive Investment
Strategy, Implementation of Strategy, and Monitor Portfolio Progress Toward Goals and
Objectives. Moore described three types of portfolios: Engineered Cash Flows — Expenses and
Revenues; Maximizing Income Generation with price volatility parameters; Total Rate of
Return Basis — more aggressive. Discussion regarding what the committee members' goals
and objectives were. Moore asked the committee's feeling regarding corporate bonds. Pietrick
indicated corporate bonds were not included in the Investment Policy but statutes allow it.
Corporate bonds are a moot point because they are not included in the Investment Policy.
Moore will prepare a cash flow study and run a portfolio which will incorporate what was
discussed and include Treasury and agency securities, and control language on mortgage
backed securities. Moore will provide the model possibly by the September 22 — 24 budget
review meeting.
14. St. Croix Valley Professionals, Inc. Request to Acquire County Owned
Property. Dean Knudson was present. Knudson indicated St. Croix Valley Professionals,
Inc. owns adjoining land to the Government Center's property. They are an interested party in
purchasing approximately five acres immediately to the east of its property line. Knudson
indicated the parcel they are interested in is non - buildable. Swenson stated they are welcome
to come to the meeting but none of the County property is for sale. Knudson said this is the
third time they've come to the County expressing interest. They are not interested in
purchasing the entire parcel. Swenson confirmed the County does not have a plan for its
property. Krueger commented the County paid the city $83,000 for special assessments and
indicated this should be added back to the property for the County to recover this expense.
15. Update on County Property List. Whiting had a County property list from the
Real Property Lister. Some issues include determining where properties are and their values
and acreage sizes. Dave Fodroczi, Rich Loney, Bob Heise, Pietrick and Whiting had reviewed
properties on this list. Whiting suggested an approach of listing properties according to size
and then working from the largest to the smallest. He characterized it as a good intern project
at some point. Krueger suggested adding an intern to Administrative Coordinator's budget.
1 16. Pineapple Management Co. Request to Acquire County Owned Property
(in New Richmond). Fred Katter, Owner's Representative for Pineapple Management
Company was present. The property he is interested in purchasing is approximately fifteen
acres of the St. Croix County Farm property which lies south of the right of way of State
Highway 64, as that Highway is relocated following construction and north of County Road K.
Katter provided a site use concept plan illustrating use of the land for retail and business
customers. Katter indicated his company works closely with the Wisconsin Department of
Transportation when developing property and have discussed this plan with the City of New
Richmond officials. His proposal includes working with WisDOT to plan the intersections and
added they often pay for the signal lights. Katter indicated they are prepared to negotiate a
price for the County property and an initial offer price in the range of $20,000 per acre
appears feasible. Katter indicated they see the need to upgrade County Road K and
diminishing County Road CC. Whiting clarified County Road K is controlled by the City of
New Richmond. Wentz indicated diminishing CC would be difficult to the residents living off
of CC. Katter indicated they would like to see the property north of 64 become a major housing
district and added the city agrees. Standafer indicated the County does not have a plan of
action in place.
Meeting adjourned at 4:16 p.m.
Esther Wentz, Secretary
(Cindy Campbell, Recording