Finance Committee

Next Finance Committee Meetings

Date Time Place Purpose

Thursday, December 3, 2020 9:00 AM Room 213 Regular Meeting

 

Members present:        Tom Dorner, Lynn Eberl, Mike Flint, Marty Krueger and Tim McCumber (virtually)

Others present:             Brent Bailey, Kerry Beghin, Dave Bretl, Bill Commings, Ian Crammond, Pat Dederich, Becky Evert, Joan Fordham, Elizabeth Geoghegan, Bryant Hazard, Kasey Hodges, Matt Honer (virtually), Lynn Horkan, Tom Kriegl, Sue Ann Kucher, Rob Nelson, Steve Pate, Jared Pinkus, Rebecca Roecker, Melissa Schlupp, Bill Stehling, Phil Wedekind, Lisa Wilson

 

The meeting was called to order by Chairperson Krueger at 9:00 AM.  Certification of open meeting compliance was given.  Motion by Flint, second by Dorner to adopt the agenda.  Motion carried. 

 

Public Comment:  None

 

Bretl commented on the budget process and the transitions made this year.  He commented on the administrative balanced budget including assumptions for sales tax, fund balance use and vacancy factor.  He noted the budget is a starting point, the Finance Committee is tasked with presenting a budget to the County Board with which they are comfortable.

 

Wisconsin River Rail Transit Commission (WRRTC)

Honer reviewed the WRRTC priorities to maintain the rail in 10 member communities, maintain and upgrade the current short rail system to modern standard.  The funding request helps fund capital improvements. 

 

UW-Platteville Baraboo Sauk County

Wedekind noted the request is all for maintenance, no capital projects, and county share is $60,000. 

 

Discussion and consideration of the 2021 County Budget.

 

Accounting: 

Beghin recapped the departmental functions, audit and budget.  The difference in the budget is a staff reclassification and the maintenance for the addition of a countywide timekeeping system. 

 

Administrative Coordinator: 

Bretl commented the budget for 2021 is now the administrator budget and includes economic development.  He noted there is a smaller amount budgeted for Economic Development.  Pinkus reviewed an updated request from the Economic Development Committee and the programs desired for 2021 economic development.  Sauk County Development Corporation (SCDC) and its role were discussed.  The Committee requested Ed White come to a meeting. 

 

Building Services: 

Crammond reviewed responsibilities for Building Services of the facilities, communication infrastructure network and leased facilities.  2021 budget was kept as neutral as possible.  He reviewed the request to bring custodial services in house hiring county staff.  The vehicle replacement was discussed.    

 

Corporation Counsel:

Bretl commented the requested budget is crafted to have all in house corporation counsel.  He noted this gives the committee a good benchmark to compare the model that would use outside counsel.  Roecker commented on a budget that would include both in house attorneys and out sourced attorneys for leadership and oversight. Recruitment process and timeline for in house attorneys was discussed.

 

County Clerk: 

Evert noted the County Clerk budget is statute driven, fewer elections for 2021 results in decreased costs.  She reviewed the trend and direction of the passport program.  She noted the office restructure and the use of Municode Solutions to document ordinances.

 

Dog License:

No change to the 2021 budget.  Evert noted the revenue for dog licenses is declining.  Fewer dogs are being licensed, licensing needs to be enforced at the local level.

 

Landfill Remediation:

Crammond reviewed the maintenance compliance of the closed landfills.  No issues at landfill sites and maintenance care is minimal, interest earnings have increased. 

 

 

Land Records Modernization:  Pate reviewed Land Records’ purpose.  He commented the change in capital outlay is the previous year orthophotography that only happens every few years. 

 

Management Information Systems (MIS):  Pate reviewed support of technology throughout the county, direct ongoing maintenance of systems, the phone and 911 system.  The scope and duties of the department continually increase as technology rises in department activities.  Budget fluctuates each year based on projects.  2020 had large number of capital outlay projects.  Highlighted licensing and maintenance costs continue to increase.  This is an ongoing issue, increasingly it is difficult to buy technology without a licensing agreement.  Hardware maintenance was discussed. 

 

Personnel:  Hodges reviewed centralized human resource services including safety and workers compensation.  She noted the change moving toward a timekeeping system, the budget shifting to Accounting due to the MUNIS application.  She reviewed updates to Triple I system and recruitment advertising. 

 

Treasurer:  Geoghegan reviewed department activities and budget.  Highlighted decrease in investment rates and interest and penalty for taxes.  She also reviewed the staff restructuring which includes cost savings. 

 

Workers Compensation:  Hodges noted the County is self-funded.  There is a separate fund with $500,000 set aside.  Fund collects revenues by charging departments.  The fund pays for workers compensation losses/expenses.

 

Insurance:  Hodges waiting for quote from an insurance provider to continue policy.  Pays for liability and other insurances for catastrophic occurrences.  Goal for 2021, end separate fund and allocate/charge to specific departments.  Losses would be handled in the general fund. 

 

Economic development was discussed.  Bretl noted there are currently no dollars in the requested budget for the projects but could be considered and added by Finance Committee.  Committee discussed sales tax estimated and budgeted.  Discussed use of fund balance.  Crammond noted the space needs should be looked at again to determine the scope of the project and design.  The committee discussed the new position request for the Veterans office, Krueger arranged a Zoom meeting tomorrow with Mary Kolar, Wisconsin Veterans Secretary.

 

Recess at 11:36 AM until 1:00 PM.

Resume at 1:00 PM.

 

Libraries:  Kucher presented the library request and circulation numbers.  Fordham commented on the library services and their abilities to meet new demands.  Kucher highlighted library trends during the pandemic.  Library funding mandates and the levy exemption were discussed. 

 

Land Resources Departments

Land Resources & Environment:  Wilson and Schlupp reviewed the budget request to continue operations and multiple grants.  Wilson highlighted eliminating positions and increasing summer intern rates to be more competitive.  Budget includes General Fund balance for lake districts.  She reviewed the park planning projects, increased parks expenses and activities including additional ATV revenue and expenses.  She reviewed the dam projects for maintenance and repairs.  The carryforward for the Great Sauk State Trail (GSST).  Bretl commented on Administrative recommended changes for vehicle replacements and eliminating of one clean sweep.  Wilson commented the department tries to keep up to date with vehicle replacements for a consistent budget.  However, the park truck definitely needs replacing and the other vehicle can be delayed without issue.  Clean sweep was discussed. 

 

Register of Deeds:  Bailey noted expenses basically remain the same.  Revenues increased for transfer taxes.  Bretl commented the increased revenues seem attainable.

 

Surveyor:  Dederich noted changes to his budget due to need for record book expansion.  He commented on remonumentation projects.

 

Non-Departmental accounts and general discussion

 

County Board:  McCumber commented on some expenses decreased combined with the increase of per diem and a conference out of the area effectively increased expenses. 

 

CDBG ED/Revolving Loans:  Pinkus commented on the prior loan fund and defederalized funds through close program.  Beghin noted the 2021 budget includes the 3 projects from the defederalized funds. 

 

 

CDBG Housing:  Beghin reviewed the grant and program history.  MSA is a third party administrator for the program. 

 

Debt Service:  Beghin noted two purposes for outstanding debt at this time.  Health Care Center (HCC) debt is in the HCC budget.  The other is for the Law Enforcement Center (LEC).  The last LEC payment will be in 2021.  Debt service repayment is funded through a transfer from general fund funded by sales tax and also the jail assessment fund.  Starting in 2022 the jail assessment fund will still need to fund LEC jail expenses. 

 

General Non-Departmental:  Beghin reviewed these miscellaneous account line items that do not relate to any specific department.  Sales tax was discussed.  The Tri-County Airport allocation change due to the Iowa County withdrawal was discussed. 

 

Outside Agencies:  Bretl noted the timing of any appropriation to the agencies should be considered, his budget recommendation reduces the amount available to allocate in efforts to balance the budget.  The committee discussed the allocation amount for agencies.  Initial consensus to fund VETS $5,000, municipal airports $4,100 except $8,200 for Baraboo Dells, CWCAC $7,500, Hope House $25,000.  Will discuss other requests at another time. 

 

Motion to adjourn by Flint, second by Dorner.  Motion carried. 

 

Respectfully submitted,  

Lynn Eberl

Finance Committee Secretary