HomeMy WebLinkAboutFinance 09-09-04 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, September 9, 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 22, 23 and 24, 2004 8:30 A.M. **
ACTION ON PREVIOUS MINUTES: August 12, 2004
UNFINISHED BUSINESS:
NEW BUSINESS:
1. Review of Vouchers
2. Circuit Court — 2005 Proposed Budget — 8:30 a.m. **
3. Treasurer's Report
4. Maintenance Department Report
5. Computer Services Department Report
6. Risk Management Report
7. Corporation Counsel Report
8. Clerk of Court's Report
a. 2005 Proposed Budget
9. County Clerk Report
10. Finance Department Report
a. Financial Reports
b. Summary Report of 2003 Debt Financed Projects
c. Final Audit Review of GASB 34 Statements — Steve Tracey, 10:30 a.m. **
11. Administrative Coordinator Report
a. Health Insurance Renewal Status **
12. Update on County Property List
13. Request for County Owned Property — Parcel in Section 11, Town of Star Prairie
14. Proposed 2005 Highway Department Budget Presentation — 10:00 a.m.
15. Status Report on Overall 2005 Budget Progress
16. Contingency Fund Request — Nursing Home Funding Request for New Generating Unit
17. Update on Plan for a Plan for Government Center Property in Hudson **
18. Review of Goal Setting Objectives for Finance Committee **
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
9/8/2004 8:53 AM
UNOFFICIAL
MINUTES OF THE ST. CROIX COUNTY FINANCE COMMITTEE
Regular Meeting September 9, 2004
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. Others present:
Chuck Mehls, Vern Nelson, Judge Lundell, Lori Meyer.
Motion by Wentz, 2 nd by Krueger to adopt the agenda. Carried unanimously. Date of next meeting
is September 22" 23 and 24 2004 for budget review. Motion by Malick, 2 nd by Wentz to
approve the minutes of August 12, 2004 with one correction from Supr. Speer under item 14
regarding St. Croix Valley Professionals, Inc., line six, "Swenson states they are welcome to come
to the meeting but none of the County property is net for sale." Carried unanimously.
1. Review of Vouchers. Malick indicated there were no exceptions to report.
2. Circuit Court — 2005 Proposed Budget — 8:30 a.m. Judge Lundell and Judge Needham
were present. Judge Lundell indicated they are not asking for any additional items in their budget
and there is a reduction in new equipment. Pietrick reported their budget is basically the same as
last year. Judge Lundell indicated they are working on a proposal for a fourth judge in St. Croix
County which will require County Board approval. Swenson asked if there would be impact on the
2005 budget. Lundell indicated it will not because this is a three to five year project. Lundell
reported they are working on a plan for a drug court which would focus on drug possession cases
and asked for consideration for inpatient treatment in the jail. Lundell added they are considering
contracting with two or three attorneys to work with defendants who do not qualify for a public
defender. They project $80,000 to $85,000 for these attorney fees with approximately 75%
recovered. Krueger asked about adding collection orders to collect fees for incidental items from
inmates. Lundell indicated the Sheriff needs to provide a memo to the judges which state these fees
need to be included in the judge's order. Judge Needham added there is no additional security on
the second level of the Government Center.
3. Treasurer's Report. The Finance Committee reviewed the July 2004 reconciliation report
as submitted by County Treasurer Cheryl Slind and had no questions.
4. Maintenance Department Report. No report.
5. Computer Services Department Report. Tom Boron indicated on September 10th they
are hosting a video conference demonstration with the Public Protection Committee, the St. Croix
County Judges and Polk County officials. There have been attempts to use this system. Boron
reported they continue to have software incompatibility issues in Emergency Communications with
the Enforcer program. Boron reported the status of Visions software and on approval of a grant in
the amount of $40,000 to scrub and investigate hard drives. Time and attendance is moving
forward.
6. Risk Management Report. No report.
7. Corporation Counsel Report. No report.
Finance Committee
September 9, 2004
Page 2 of 4
8. Clerk of Court's Report.
a. 2005 Proposed Budget. Lori Meyer was present. Projected revenues are
approximately $46,000. Meyer reported $550,000 of delinquent fines and fees were entered in the
tax intercept program with $22,000 collected. Salary and fringes have a significant increase in her
budget. A new copy machine is also budgeted in the amount of $7,600. Meyer indicated the judges
mentioned the need for a fourth judge. Projections from the state indicate St. Croix County has a
caseload for 4.3 judges and St. Croix County currently has three judges. Meyer indicated caseloads
have impacts on her office. Revenues are slightly higher than projected for 2004. Swenson
indicated this will move forward in the budget process.
9. County Clerk Report. Campbell indicated she revised her budget since her August report
to include capital outlay items which include $13,000 for a new copy machine and $10,000 for
audio /video equipment for the County Board room. She also projected a PTO payout for a staff
member who plans to retire in March 2005. Notice for bids for the Town of Cady property have
been sent to previous bidders, posted on the website and posted on the County's bulletin board.
Redneck Scrap will remove the scrap from the property and has agreed to stack the tires while
removing the scrap. Removal should be completed on approximately October 1 Bids are due
October 13 and will be opened at the October 14 Finance Committee meeting. September
Primary is September 14
Malick suggested looking into the copy machines which have been requested and asked if there
could be interdepartmental exchanges. He suggested the departments be instructed to not purchase a
copy machine until further research is done.
10. Finance Department Report.
a. Financial Report. Pietrick reported a General Fund Cash and investments balance as
of July 31, 2004 of $43,348,900. Contingency Fund balance is $250,000. 2004 Sales Tax Earned
for May (received in July), $480,406.32. The County currently has an interest bearing account at
First National Bank of Hudson which earns interest at the pool rate. The County pays the service
fees. Pietrick provided copies of Revenue and Expenditure Reports which the committee reviewed
and discussed.
A Net Current Items for 2004 report was distributed regarding the Nursing Home. End of July the
balance is ($197,323.39). Pietrick indicated there is a possible $21,000 error for a duplicate entry.
Nursing Home Revenues (includes accruals) through July: $3,269,215.93; Expenses (includes
accruals): $3,298.378.91; Excess Revenues over Expense ($29,162.98). This report is a new format
showing month by month rather than quarterly. Health and Human Services Excess Revenues over
Expenses are $168,755.55 as of July 31, 2004.
b. Summary Report of 2003 Debt Financed Projects. Pietrick reported the overall
Huber project is under budget $16,332.20. Ayres and Associates' fees came in over budget. Huber
bond proceeds versus expenses report demonstrates how the bond proceeds and project costs relate.
Finance Committee
September 9, 2004
Page 3 of 4
Pietrick indicated bond proceeds need to be fully expended. Excess bond proceeds are $5,524.64.
The excess to be covered by Jail Assessment Fund is $18,763.16 for furniture and fixtures.
C. Final Audit Review of GASB34 Statements — Steve Tracey 10:30 a.m. Steve Tracey
from Tracey & Thole, S.C. was present. Tracey reported on the changes to the audit reports with
the GASB 34 standards. There is now a dual reporting system. Tracey provided information
regarding the various funds including governmental funds, business -type activities (which include
the Nursing Home and Highway Department), internal service funds, fiduciary funds, etc. Tracey
reviewed various exhibits in the report with the Finance Committee. Tracey indicated the key
component with GASB34 is fixed assets and added governmental entities are not use to keeping
these records.
11. Administrative Coordinator Report. Whiting reported the Wisconsin Retirement System
increase to the county is approximately $115,000. The county currently pays both employer and
employee share. Malick suggested the Personnel Committee review this with the health insurance
issues.
a. Health Insurance Renewal Status. Whiting reported he had authorized collecting an
initial renewal proposal for health insurance from SunLife. This initial renewal was not acceptable
and he authorized Sara Haines to work on getting additional proposals. SunLife estimates total
costs to county in the amount of $5,690,000 for 2005.
12. Update on County Property List. Whiting reported he has been working on the land
inventory report. The list is sorted by parcel size. He will not be able to work on this until after the
budget is finalized. Malick suggested reviewing ten parcels at a time.
13. Request for County Owned Property — Parcel in Section 11, Town of Star Prairie.
Vern Nelson and Supr. Mehls were present. Mehls explained this four acre parcel is unplatted land
owned by the county and is part of a riverbed and is landlocked. Swenson indicated the county
would need to look at this, possibly have it appraised and advertised. Nelson indicated NSP deeded
this property to the county when the dam was removed. Malick recommends Bob Heise review this
request and report back to the Finance Committee. Motion by Malick, 2 nd by Krueger to table this
matter until the committee receives a report from Bob Heise of the Parks Department. Carried
unanimously.
14. Proposed 2005 Highway Department Budget Presentation —10:00 a.m. Present were
Tim Ramberg, Richard King and Roger Rebholz. Ramberg indicated the Highway Department's
proposed budget has a 2.97% increase. This does not include the County Aid Bridge budget. The
proposed budget for county aid bridges is up from $50,000 in 2004 to $80,000 for 2005. Ramberg
reported the General Property and Liability Insurance under the administration budget in 2004 was
$39,000 and is down for 2005 to $16,000 in the administration portion only. The administration
portion is the part associated with the levy. Incidental labor costs include wages, retirement, etc.
Ramberg indicated road salt prices are down but cost for shipping the salt is up. He added fuel
prices are up. King indicated the Highway Department is working well with the local towns.
Winter maintenance so far has expended 53% of the 2004 budget. Levy number is 2.97 %.
Finance Committee
September 9, 2004
Page 4 of 4
Swenson indicated the Highway Department's 2005 budget will be moved forward into the budget
process.
15. Status Report on Overall 2005 Budget Progress. Swenson provided estimates of current
summary figures for calculating the levy. A proposed schedule was presented for the budget review
meeting beginning September 22 at 8:30 a.m.
16. Contingency Fund Request — Nursing Home Funding Request for New Generating
Unit. John Borup, Carolyn Krieger and Ralph Robole were present. Swenson indicated the Health
and Human Services Committee was updated on an electrical outage where the generator failed to
provide services for resident rooms, operate oxygen concentrators, pumps and electric beds. He
added based on this event and the health and welfare of the clientele there is full merit to check with
the Finance Committee to see if there is urgency to take funds out of the Contingency Fund to
replace the generator. The Nursing Home has submitted in its 2005 capital outlay plan a 350 KW
generator. The current generator is 22 years old. The age of the generator, increased acuity of
residents and dependence upon computers, the present generator does not allow the Nursing Home
to function adequately. Krieger provided a handout containing an estimate from Northern
Electricians, Inc. in the amount of $70,660. Robole indicated hardwiring will be required with this
replacement. Malick would like the County Board to participate in the decision to tap into
contingency fund. If approved, the money will be is transferred to the Nursing Home with the
expenditure and capital asset showing in the Nursing Home financial records. Motion by Malick,
2 by Krueger to approve expenditure from the contingency fund and to recommend to the full
County Board to bid the replacement generator project with the understanding to transfer to the
Nursing Home and this capital will show in the Nursing Home's financial records. Health and
Human Services Board agrees. This amount will come out of Nursing Home capital outlay plan for
2005. Carried unanimously.
17. Update on Plan for a Plan for Government Center Property in Hudson. Whiting
presented a map of the currently used property for the Government Center from the Ayres study.
There was discussion regarding population growth for St. Croix County and a ratio comparing
population growth and county employees. Over the past ten years there has been a 5.5% employee
increase and a 40% increase in population. Swenson will present this information to the County
Board at the September meeting.
18. Review of Goal Setting Objectives for Finance Committee. Whiting indicated the
Administration Committee asked for an update on goals and objectives from the 2004 retreat.
Whiting asked Finance Committee members to email him any reports on progress. Malick
suggested comparing progress with the departments' mission statements.
Meeting adjourned at 2:05 p.m.
Esther Wentz, Secretary
Cindy Campbell, Recording Secretary