Finance Committee

finance_committee_minutes_11-04-19.pdf (293 KB)

Sauk County Finance Committee

Room 213, West Square Building, Baraboo                                                                              Monday, November 04, 2019

Members present:       Tony DeGiovanni, John Dietz, Tom Kriegl, Kevin Lins and Kristin White Eagle

Others present:           Kerry Beghin, Ian Crammond, Liz Geoghegan, Lynn Horkan, Adrienne Olson, and Chuck Spencer

The meeting was called to order by Chairman Dietz at 8:15 AM.  Certification of open meeting compliance was given.  Motion by Lins, second by Kriegl to adopt the agenda.  Motion carried.  Motion by White Eagle to approve the minutes, but discussion began prior to receipt of a second.  Motion by Kriegl, second by DeGiovanni to adopt the minutes of previous meetings for September 26, 27, and October 4, 8, 2019 with the following changes:  September 26 strike word “recommended” to read “the sales tax budget up to recommended WCA projections”; October 4 (Finance) clarify discussion language just before final public comment to read “Inventory of vehicles was discussed as a tool to use in evaluating new vehicle purchases;” and reflect how each member of the Committee voted on each of the budget decisions in all the minutes.  Motion carried. 

Public Comment:  None 

Communications:  None

Presentation of quarterly accounts receivable reports as of September 30, 2019.

Reports are included in packet, Beghin commented there is nothing of note from the departments. 

Consider resolution Authorizing a Contract with Hill’s Wiring, Inc. for Modifications Required to Install Additional Electrical Outlets in the County Board Room and Amending the 2019 County Board Budget to Transfer $18,450 from the Contingency Fund.

Crammond reviewed the project for the new charging stations related to voting equipment and other electronics.  The project needs to be done after hours due to disruption to other floors.  Motion by Lins, second by DeGiovanni to Approve a Contract with Hill’s Wiring, Inc. for Modifications Required to Install Additional Electrical Outlets in the County Board Room and Amending the 2019 County Board Budget to Transfer $18,450 from the Contingency Fund.  Motion carried.

Discussion of Request for Proposal (RFP) for financial policies review.

Beghin noted there is $15,000 included in 2019 budget for financial policies review.  She reviewed the RFP draft, scope and deliverables.  She requested the Committee review the draft and get comments to her.  Beghin queried other counties, none have done this process.  Kriegl commented on previous presentation by Wipfli and the benefits of fresh eyes on policies.  White Eagle suggested including a statement to clarify review is not based on concern that there is fraud; Sauk County has clean audits and the RFP include a look at current industry threats for the safety of the County.  Lins noted a regular review of financial policies in a practical manner would be a good idea.  The Committee discussed reviewing the current policies, taking time at each meeting. 

Presentation of historic staffing – Supervisor Kriegl.

Kriegl distributed and reviewed documents concerning tax levy use, historical staffing, data, jail population and staff inmate ratio. 

Consider 2020 budget and proposed amendments.

Beghin reviewed the proposed amendments received, all effecting use of fund balance for the 2020 budget.  Traditionally, proposer, affected departments and Finance Committee weigh in on the amendments.  She noted the budget is in the hands of the County Board, any changes to the budget need to be brought on the County Board floor in November.  These proposed amendments are not automatically considered.  The Committee discussed the animal shelter and statutory responsibility.  The vehicle charging stations were discussed.  Crammond commented the intent with charging stations is to collect fees through credit cards, would use some current parking spots.  Kriegl commented on making a commitment to moving toward electric vehicle use.  Discussed the Friends of the Baraboo River request.  Lins commented he is in support of this funding as a one-time request.  

Motion by Kriegl, second by DeGiovanni to reject amendment #1 which would remove animal shelter design work funded by general fund balance.  Motion carried unanimously.

Motion by Kriegl, second by DeGiovanni to reject amendment #2 which would remove electric vehicle charging stations funded by general fund balance.  Motion carried, with Lins opposed.

Motion by Kriegl, second by White Eagle to reject amendment #3, which would remove Friends of the Baraboo River funded by general fund balance.  Motion carried unanimously.

Consider Resolution Establishing Taxes to be Levied in Sauk County for the Year 2020.

Beghin noted this is the resolution that adopts the budget with the levy $9,278 under the levy limit.  Committee discussed the possibility of additional resolutions at the County Board meeting.  Bridge aid tax was discussed.  Motion by White Eagle, second by DeGiovanni to approve the resolution Establishing Taxes to be levied in Sauk County for the Year 2020.  Motion carried, Lins opposed.

Presentation of American Transmission Company Environmental Impact Fee payments. 

None.

Presentation of County financial reports.

Beghin commented on the areas where dollars are spent first and reimbursed later.  She reviewed other notable line items.  Property tax collections are a little behind compared to last year, but not alarming.  October sales tax is much more robust compared to September and puts the current collection 2.5% greater than a year ago. 

Treasurer’s Department Update.

Geoghegan reviewed departmental activities, year-to-date budget report and investment reports.  She highlighted the court hearing for the In Rem tax foreclosure properties.  She noted going through the court system has been beneficial.  Motion by Lins, second by Kriegl to approve payment of Treasurer’s Department invoices in the amount of $24,400.65.  Motion carried.

Accounting Department Update.

Beghin reviewed departmental activities and year-to-date budget report.  The 2019 budget document for the county received the Governmental Finance Officers Association (GFOA) Distinguished Budget Presentation Award for the 17^th consecutive year.  Motion by Lins, second by Kriegl to approve payment of Accounting Department invoices in the amount of $332.42.  Motion carried.  Motion by Lins, second by Kriegl to approve committee vouchers of $12,296.18.  Motion carried.

Lins requested to begin review the first financial policy at the next meeting.  Beghin will send a county website link to the committee members for the financial policies.

Public Comment:  None.

Next meetings:

December 9, 2019, 8:15 am – Regular meeting

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

Respectfully submitted,

Kristin White Eagle

Finance Committee Secretary