Finance Committee

finance_committee_minutes_02-11-19.pdf (231 KB)

Sauk County Finance Committee

Room 213, West Square Building, Baraboo                                                                             Monday, February 11. 2019

Members present:              John Dietz, Tom Kriegl, Kevin Lins, Bill Wenzel and Kristin White Eagle

Others present:           Kerry Beghin, Alene Bolin, Stephanie Box, Dan Brattset, Liz Geoghegan, Lynn Horkan, Rob Nurre, Peter Vedro and Lisa Wilson

The meeting was called to order by Dietz at 8:15 AM.  Certification of open meeting compliance was given. 

Motion by Lins, second by White Eagle to adopt the agenda.  Motion carried.  Motion by Lins, second by White Eagle to adopt the minutes of previous meeting on January 14, 2019.  Motion carried.

Public Comment:  Rob Nurre commented on the use of Ho-Chunk funding. 

Communications:  None

Consider resolution Authorizing the Director of Conservation, Planning and Zoning to Accept Targeted Runoff Management and Notice of Discharge Grants; and Amending the 2019 Budget.

Wilson reviewed previous Otter Creek restoration and funding.  Currently repairs are needed due to flooding.  The grant will cover the expenses of the repair; however, the budget needs to be amended to accept the grant.   Motion by Lins, second by Wenzel to authorize the Director of Conservation, Planning and Zoning to Accept Targeted Runoff Management and Notice of Discharge Grants; and Amending the 2019 Budget.  Motion carried.

Presentation of quarterly accounts receivable reports as of December 31, 2018.

Beghin noted quarterly reports were with agenda and there are no concerns to be noted.

Consideration of resolution Amending the 2019 Budget to Appropriate $97,259 Pursuant to an Intergovernmental Agreement Between Sauk County, Wisconsin and the Ho-Chunk Nation.  Discuss pursuit of alternate funding for project requests in excess of available Ho-Chunk funding.

Beghin reviewed the need to carryforward $7,000 prior year unspent funding.  The Committee discussed various funding and planning options for Indigenous People’s Day celebration.  White Eagle noted there are cultural contacts at the Nation that could help in the planning and events.  Oversight, care and maintenance for the Man Mound and Yellow Thunder cultural sites were discussed.   Motion by Lins, second by Wenzel to match Ho-Chunk allocated Indigenous People’s Day celebration funds of $6,000 with $6,000 County fund balance and re-allocate $7,000 Ho-Chunk carryforward from prior years for master planning and maintenance of Man Mound and Yellow Thunder cultural sites.  Motion carried. 

White Eagle commented on the safety issue for County Highway BD, as well as maintenance concerning use of Ho-Chunk funds. 

Motion by Lins, second by White Eagle to approve the resolution with the above additions/changes, carryforward unspent prior funding for the Ho-Chunk funds of $64,088 for continuing projects, and reword the highway funding to include “improve” County Highway BD” as part of highway funds.  Motion Carried.

Update on Community Development Block Grant (CDBG) Close program.

Bolin commented that a resolution will be on the Executive & Legislative agenda to close the CDBG program.  She reviewed the close options available.  Motion by White Eagle, second by Lins to show support to the full board for the buy-out CDBG close program. Motion carried. 

Review of 2020 budget process.

Beghin noted the first steps for the budget process are timeline development and the mid-term assessment.  She reviewed other process components and stressed they are interactive, not linear.  Goal for today is to establish the timing for the process and determine the method of public input.  Vedro noted mid-term assessment is being planned for April.  Committee discussed timing of budgets to oversight committees.  Consensus to have departments present budgets to oversight committees in July with big picture discussions in May/June centering on departmental mission vision, staffing, programs and early projections.  Capital Improvements Plan (CIP) would be June/July.  Non-represented pay plan would need to be in May to enable budget planning to move forward. 

Public input methods and timing were discussed.  Using 3-5 priorities from the mid-term assessment, presentation to public in May was discussed.

Consideration of outside agency request process and requirements for financial reporting, update to related Financial Policy 2-96 Annual Budget Process.

Tabled until next meeting.

Consider recommendation for changes to the Rules of the Sauk County Board related to accounts payable payment processing and committee voucher submission timelines.

Beghin reviewed committee payment approval and payment within a determined amount of time.  Discussed uncashed/unclaimed funds and direct deposit requirement.  Motion by White Eagle, second by Wenzel to recommend Rules of the Board change to add language “compensation shall be allowed only if a request for payment is made on the form provided by the Accounting Department within 3 months after the meeting or event date” and rescind financial policy 7-94.  Motion carried.

Various timing and approval changes for invoice payments, while keeping compliant with the State Statue, were discussed.  Previously the Finance Committee decided that oversight committees had responsibility and authority to approve and release payments.  Dan Brattset and Stephanie Box from Human Services reviewed the current practice, timing and vendor types for Human Services.  The Finance Committee discussed the timelines, challenges, and goal of the change to ensure invoices are reviewed.  Motion by Lins, second by Wenzel to recommend Rules of the Board change to have all County invoices no longer approved by the Finance Committee, review processes once per year, and assure consistency with State Statutes.  Motion carried.

Presentation of County financial reports.

Beghin reviewed financials and sales tax.   

Treasurer’s Department Update. 

Geoghegan reviewed the 2018 Annual report, departmental activities and year-to-date budget report. 

Consideration of Resolution Authorizing the County Treasurer to Accept 2018 Real Estate Payments With a Postmark of February 1, 2019 as a Timely Payment Due to the United States Postal Service Postal Delays of January 30 & 31, 2019.

Motion by Lins, second by Kriegl to authorize the County Treasurer to Accept 2018 Real Estate Payments With a Postmark of February 1, 2019 as a Timely Payment Due to the United States Postal Service Postal Delays of January 30 & 31, 2019.  Motion carried. 

Kriegl commented on recent chargebacks.  Geoghegan reviewed investment reports.

Motion by Lins, second by Kriegl to approve payment of Treasurer’s Department invoices in the amount of $162,658.85.  Motion carried. 

Accounting Department Update. 

Beghin reviewed 2018 Annual Report, departmental activities and year-to-date budget report. 

Motion by Lins, second by Kriegl to approve payment of Accounting Department invoices in the amount of $1,183,390.82.  Motion carried.  Motion by Lins, second by Kriegl to approve County accounts payable invoices in the amount of $4,732,963.60.  Motion carried.  Motion by Lins, second by White Eagle to approve Committee vouchers of $10,864.18.  Motion carried.   

Public Comment:  Rob Nurre commented on thoughtful consideration of issues and master planning for cultural sites and indigenous people’s celebration. 

Motion by Lins, second by White Eagle to have future regular meeting time be 8:15 AM.  Motion carried. 

Next regular meeting Monday, March 11, 2019, 8:15 AM.

Motion by Lins, second by Wenzel to adjourn the meeting.  Motion carried.

Respectfully submitted,

Kristin White Eagle

Finance Committee Secretary