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NOTICE OF COMMITTEE MEETING AND AGENDA
ST. CROIX COUNTY
FINANCE COMMITTEE
DATE AND TIME: Thursday August 6, 2009 — 8:30 A.M.
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 2-4, 2009
APPROVAL OF MINUTES OF PREVIOUS MEETINGS: July 9, 2009
OLD AND NEW BUSINESS:
1. Review of Vouchers
2. Treasurer Report
a. Monthly Reconciliation
b. 2010 Department Budget
3. County Clerk Report
a. 2010 Department Budget
4. Clerk of Court Report
a. 2010 Department Budget
5. Circuit Court Report
a. 2010 Department Budget
6. Human Resources report
a. New Employees and Position Vacancies
b. Status of Clerk of Court Temporary Position
c. 2010 Department Budget
7. Building Services Report
a. AgCenter Roof
b. Government Center Building Update
c. Lead Paint Removal and Stabilization and Asbestos Removal from Former Laundry Building in New
Richmond
d. 2010 Department Budget
8. Information Technology Report
a. 2010 Department Budget
9. Risk Management Report
a. 2010 Department Budget
10. Corporation Counsel Report
a. Work -flow Summary
b. Pending Legal Concerns
c. 2010 Department Budget
11. Finance Director Report
a. Financial Reports
b. 2008 Audit Report
c. 2010 Department Budget
12. Administrative Coordinator Report
a. 2010 Department Budget
b. Review of Moody's County Bond Rating Report
c. Review of UW- Extension Sales Tax Estimates for 2010
d. Request from Big Ring Flyers Cyclocross Group to Use County Property
13. Emergency Communication's Radio Base Project Additional Funding
14. 2009 Nursing Home Purchasing Request for Non - Budgeted Items
15. Short and Long Term Planning Goals
ADJOURN
(Items may be taken in different order)
* *Additions /Changes /Corrections
Items for County Board approval must be submitted to the County Clerk's office by Wednesday morning
preceding a County Board meeting.
4:52 PM 7/28/2009
OFFICIAL
MINUTES OF THE ST. CROIX COUNTY FINANCE COMMITTEE
Regular Meeting August 6, 2009
Meeting called to order by Chair Standafer at 8:30 a.m.
Present: Daryl Standafer, Clarence Malick, Esther Wentz, and Sharon Norton- Bauman.
Staff present: Administrative Coordinator Chuck Whiting, Finance Director Michelle Pietrick,
Corporation Counsel Greg Timmerman, Building Services Director Art Tobin, Human Resources
Administrator Tammy Funk, Information Services Director Tom Boron, County Clerk Cindy
Campbell, Register of Deeds Beth Pabst, Judges Eric Lundell and Edward Vlack, Register in
Probate Office Manager Ericka Nelson, Treasurer Laurie Noble, Health and Human Services
Director Fred Johnson, Emergency Communications Director Casey Swetlik, Risk Manager Kristin
Ziliak, Steve Tracey and Wendell Adams from Larson Allen, Finance Accountant Mike Wanshura.
Others present: Supervisors Roger Rebholz, Dave Ostness and John Borup. Norm Matzek, David
Bogenhagen, Terry Thone, Joel Baresch., Josh Moore.
Absent: Dave Peterson.
Motion by Wentz, 2 nd by Norton - Bauman to adopt the agenda. Carried unanimously.
Motion by Malick, 2 " by Wentz to approve the July 1, 2009 minutes. Carried unanimously.
1. Review of Vouchers. Peterson reviewed the vouchers. No issues reported. Wentz to review in
August.
2a. Treasurer's Report — Monthly Reconciliation — Noble reported with $21m in tax collections
the last part of July, her reconciliation report was not complete but will be mailed out shortly.
2b. Treasurer's 2010 Budget — Noble Presented her 2010 budget. She noted a need for a new laser
printer. Motion by Norton - Bauman, 2" by Wentz to approve the proposed budget.
3a. County Clerk Report — 2010 Budget — Campbell reviewed her proposed budgets for her
office, elections and the Board. Not knowing at this time what the impact of the Board's
reorganization will be, the Board's budget is the same at 2009. She included "Roll Call Pro"
program and some Board room remodeling. Motion by Wentz, 2 " by Malick to approve Clerk's
budgets. Passed unanimously.
4a. Clerk of Court Report — 2010 Budget — Meyer reviewed her proposed 2010 department
budget. Discussion on interpreter fees and juror pay. Motion by Malick, 2 " by Wentz to approve
the proposed budget. Passed unanimously.
5a. Circuit Court 2010 Department Budget — Judges Vlack and Lundell and Office Manager
Nelson presented the department's proposed 2010 budget. Overall they proposed a 0% increase
over 2009's budget. The 5 and 10% reduction options would result in personnel reductions. The
Finance Committee
July 9, 2009
Page 2 of 5
Committee reviewed the drug court, juvenile court and Huber referrals. Motion by Wentz, 2 nd by
Norton- Bauman to approve the proposed department budget. Passed unanimously.
6b. Human Resources Report — Status of Clerk of Court Temporary Position — Funk and
Meyer reviewed this position status in the Clerk of Court department. The position has been
temporary for a number of years and the discussion was to change it to a permanent part time
position. Motion by Malick, 2 nd by Wentz to approve changing this position to a permanent part
time non - benefit (under 20 hours a week) position. Passed unanimously.
6a. Human Resources Report — New Employees and Position Vacancies — Funk presented the
monthly report and noted the employee picnics scheduled. Discussion on the difficulties in getting
public health nurses. She noted her new administrative support staff hire has started.
6c. 2010 Department Budget — Funk presented her department budget. The budget is much the
same as the 2009 budget. Staffing is lower due to the change to a 25 hour staff position instead of
full time. She proposed consideration of an ungraded employee assistance program over the current
plan which generated discussion. Motion by Malick, 2 nd by Norton- Bauman to approved proposed
budget. Passed unanimously.
7a. Building Services AgCenter Roof — Terry Thone from Roof Spec reviewed roofing options,
costs and timelines for replacement of the AgCenter roof. The project will include 20 to 30%
decking replacement. Motion by Malick, 2 nd by Wentz to seek bid options for both asphalt shingle
roofing and metal roofing. Passed unanimously.
7b. Government Center Building Update — Tobin gave a general review of the exterior walls of
the Government Center. Joel Baresch from Roof Spec reviewed his observations of the building.
Inspection of the east walls of the building suggest additional repair work will be needed similar to
the wall that has been done. He estimated $290,000 to $420,000 in additional repairs and will work
on those estimates for the September Committee meeting. Discussion of consequences of waiting
another construction season before doing the work.
7c. Lead Paint Removal and Stabilization and Asbestos Removal from Former Laundry
Building in New Richmond — Tobin reviewed use of this building for emergency communications
equipment and storage. The Committee discussed options and asked Tobin to return with a plan
and an estimate to remediate lead and asbestos and other issues in the building.
7d. 2010 Department Budget — Tobin presented his proposed 2010 department budget. He
reviewed operations and capital items. Energy costs are being given to him as variable. Issues with
the gas pump will require replacement. He reviewed HHS site needs including carpeting, parking
lot lights and security cameras. Motion by Wentz, 2 nd by Norton- Bauman to approve the proposed
budget. Passed unanimously.
8a. Information Technology Report — 2010 Budget — Boron presented his proposed 2010
department budget. His proposal included cuts in staff training and consultant support. He
reviewed capital items including equipment that could lead to removing a server in Baldwin. He
Finance Committee
July 9, 2009
Page 2 of 5
Committee reviewed the drug court, juvenile court and Huber referrals. Motion by Wentz, 2 nd by
Norton- Bauman to approve the proposed department budget. Passed unanimously.
6b. Human Resources Report — Status of Clerk of Court Temporary Position — Funk and
Meyer reviewed this position status in the Clerk of Court department. The position has been
temporary for a number of years and the discussion was to change it to a permanent part time
position. Motion by Malick, 2 nd by Wentz to approve changing this position to a permanent part
time non - benefit (under 20 hours a week) position. Passed unanimously.
6a. Human Resources Report — New Employees and Position Vacancies — Funk presented the
monthly report and noted the employee picnics scheduled. Discussion on the difficulties in getting
public health nurses. She noted her new administrative support staff hire has started.
6c. 2010 Department Budget — Funk presented her department budget. The budget is much the
same as the 2009 budget. Staffing is lower due to the change to a 25 hour staff position instead of
full time. She proposed consideration of an ungraded employee assistance program over the current
plan which generated discussion. Motion by Malick, 2 nd by Norton- Bauman to approved proposed
budget. Passed unanimously.
7a. Building Services AgCenter Roof — Terry Thone from Roof Spec reviewed roofing options,
costs and timelines for replacement of the AgCenter roof. The project will include 20 to 30%
decking replacement. Motion by Malick, 2 nd by Wentz to seek bid options for both asphalt shingle
roofing and metal roofing. Passed unanimously.
7b. Government Center Building Update — Tobin gave a general review of the exterior walls of
the Government Center. Joel Baresch from Roof Spec reviewed his observations of the building.
Inspection of the east walls of the building suggest additional repair work will be needed similar to
the wall that has been done. He estimated $290,000 to $420,000 in additional repairs and will work
on those estimates for the September Committee meeting. Discussion of consequences of waiting
another construction season before doing the work.
7c. Lead Paint Removal and Stabilization and Asbestos Removal from Former Laundry
Building in New Richmond — Tobin reviewed use of this building for emergency communications
equipment and storage. The Committee discussed options and asked Tobin to return with a plan
and an estimate to remediate lead and asbestos and other issues in the building.
7d. 2010 Department Budget — Tobin presented his proposed 2010 department budget. He
reviewed operations and capital items. Energy costs are being given to him as variable. Issues with
the gas pump will require replacement. He reviewed HHS site needs including carpeting, parking
lot lights and security cameras. Motion by Wentz, 2 nd by Norton- Bauman to approve the proposed
budget. Passed unanimously.
8a. Information Technology Report — 2010 Budget — Boron presented his proposed 2010
department budget. His proposal included cuts in staff training and consultant support. He
reviewed capital items including equipment that could lead to removing a server in Baldwin. He
Finance Committee
July 9, 2009
Page 3 of 5
reviewed his 5 and 10% reductions. Motion by Wentz, 2 nd by Malick to approve the proposed
budget. Passed unanimously.
9a. Risk Management Report — 2010 Department Budget — Ziliak reviewed the liability fund
balance and its relationship to department premium distribution. She noted he proposed budget
meets the liability fund balance objective targeted by the Committee and that County department
budgets for liability are based on this fund balance objective. The auditor's add to this incurred but
not reserved claims costs resulting in a higher fund balance calculation. Discussion on the
significance of that. Motion by Norton- Bauman, 2 „ d by Wentz to approved proposed 2010
department budget. Passed four in favor, one abstained ( Malick).
10a. Corporation Counsel Report — Work -flow Summary — Timmerman presented his monthly
work -flow report to the Committee. He stated he may have a number of Health and Human
Services contracts to review. Discussion on the work involved in this.
10b. Pending Legal Concerns — There were no pending legal concerns to discuss.
10c. 2010 Department Budget — Timmerman presented his department's 2010 proposed budget.
He reviewed need for new law books and a new computer. Motion by Wentz, 2 nd by Norton -
Bauman to approved proposed budget. Passed unanimously.
Malick left at 2:50 p.m.
lla. Finance Director Report — Finance Reports — The Committee reviewed the monthly finance
reports. Tax collection proceeds did come in low, but just enough to reconcile tax disbursement and
maintain County operations cash flow. Projections for hitting sales tax collections budget this year
is holding steady.
llb. 2008 Audit Report — New Finance Accountant Mike Wanshura was introduced to the
Committee. Tracy and Adams presented the 2008 audit report. Tracy noted a general fund balance
move of $1.6m due in part to increased actual revenue over budgeted revenues, from the closing of
the Hudson TID and better than anticipated investment earnings. He also noted an expenditure
variation in the Planning Department due to not receiving a grant and therefore not incurring the
expenditure. Also, no fund balance was brought into the 2008 budget. He noted delinquent taxes
have increased in the past four years, and that the ratio of general fund balance to budget was good
at around 30 %. He reviewed special revenue funds noting HHS fund gained, nursing home lost,
and highway gained. The County's OPEB liability is not significant. The management letter is not
completed, but no significant issues will be noted. The opinion will be unqualified. Included will
be a note that Larsen Allen puts together the audited statements instead of the County staff, and a
few minor material audit adjustments he noted as of marginal concern. The Committee asked to
review the management letter at its September meeting. Tracy concluded noting GASB changes
will be coming for the next year resulting in fund balance format changes.
llc. 2010 Department Budget — Pietrick reviewed her proposed 2010 department budget. She
mentioned the need for improved finance software which generated discussion including not being
able to determine lost productivity in current software use. It was noted the librarians will attend
Finance Committee
July 9, 2009
Page 4of5
the September 10 meeting. Motion by Norton- Bauman, 2 "d by Wentz to approve the Finance
Department budget. Passed unanimously.
12a. Administrative Coordinator Report — 2010 Department Budget — Whiting presented his
proposed budget for 2010. He included a copier, a lapt0 and office suite remodeling. He reviewed
his 5 and 10% reduction options. Motion by Wentz, 2" by Norton - Bauman to approve the budget.
Passed unanimously.
12b. Review of County's Moody's Bond Rating Report — The Committee reviewed the most
recent bond rating review of the County by Moody's. The County has been able to maintain its Aa3
rating. Moody's had a concern with local government jurisdictions that had General Motors
facilities which prompted the review. Moody's had citied healthy and steady fund balances and low
debt among the reasons for the rating.
12c. Review of UW- Extension Sales Tax Estimates for 2010 — Whiting and Pietrick reviewed the
Extension estimates of sales tax for next year. Their estimate is $245,089 less than 2009.
12d. Request from Big Ring Flyers Cyclocross Group to Use County Property — David
Bogenhagen represented the group requesting permission to use the Government Center property
for a bicycle event in coordination with the YMCA for a day in October. Whiting noted this request
was made and denied last year. Motion by Malick to deny the request, 2 "d by Wentz. Passed
unanimously.
13. Emergency Communication's Radio Base Project Additional Funding — Borup and Swetlik
presented this to the Committee. Swetlik reviewed bids for the base station replacement that had
come in almost $147,000 more than the anticipated cost of the project. Swetlik reviewed options
and contingencies in the project. The project is complicated by King stack and insurance issues and
a lightning strike which can affect the final cost of the project. Swetlik proposed moving ahead
with the project and bid award recognizing the variances that could occur to reduce the overall cost
despite the higher bid. Discussion of accessing Capital Projects funds to offset project cost overage.
Malick moved, 2 "d by Norton - Bauman to proceed with bid award with the Capital Projects fund to
be used to cover the higher bid amount not to exceed $147,000 with the other funding variables to
offset that amount. Passed unanimously.
14. 2009 Nursing Home Purchasing Request for Non - budgeted Items — Johnson reviewed a
Health and Human Services Committee July 15 consideration of use of additional funds received
by the nursing home. The nursing home had received funds from the state for "certified public
expenditures" of approximately $99,000 for which they had not budgeted to receive in 2009. The
HHS Committee chose to use much of the funds for a number of capital outlay needs also not
budgeted for. Johnson, reviewing this with Corporation Counsel Timmerman, determined a budget
amendment would be needed from the County Board at the August Board meeting. The Finance
Committee does not have a formal action to take in this situation, but Whiting thought the
Committee should be notified of this pending Board item.
Discussion regarding merits of the capital outlay items, timing relevant to the 2010 budget planning
process and the relationship of these funds to the 2009 levy shared with other departments and
Finance Committee
f
July 9, 2009
Page 5 of 5
whether these funds could have been foreseen in the 2009 budget. Discussion regarding whether
the Finance Committee should state a position on the matter to the Board. Motion by Malick, 2 nd by
Norton - Bauman to recommend to the County Board that the position of the Finance Committee is
these funds and expenditures be deferred to the 2010 budget. Voting aye: Malick, Norton- Bauman.
Voting nay: Standafer, Wentz. Motion fails.
15. Short and Long Term Planning Goals — No action taken on this item.
There being no further business, the meeting adjourned at 3:40 p.m.
Sharon Norton- Bauman, Secretary
Chuck Whiting, Recording Secretary