Finance Committee

finance_committee_minutes_09-09-19.pdf (404 KB)

Sauk County Finance Committee

Room 213, West Square Building, Baraboo                                                                             

Monday, September 09, 2019

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

Others present:           Kerry Beghin, Alene Bolin, Ian Crammond, Pat Gavinski, Liz Geoghegan, Bill Hambrecht, Lynn Horkan, Tim Lawther, Brandon Lohr, Donna Neuwirth and Lisa Wilson

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 White Eagle to adopt the agenda.  Motion carried.  Motion by Kriegl, second by Lins to adopt the minutes of previous meeting on August 12 and 20, 2019.  Motion carried. 

Public Comment:  None

Communications:  None

Consideration of resolution Approving Projects Utilizing $90,259 Pursuant to an Intergovernmental Agreement Between Sauk County, Wisconsin and the Ho-Chunk Nation.

Beghin reviewed the receipt of the Ho-Chunk funding and guidelines used for the funds.  This year approve the projects for inclusion in the originally adopted 2020 budget.  Requested projects were reviewed by the departments. 

Motion by Lins, second by Kriegl to Approve Projects Utilizing $90,259 Pursuant to an Intergovernmental Agreement Between Sauk County, Wisconsin and the Ho-Chunk Nation.  Motion carried.

Consideration of resolution for Authorization to Contract with Lifeline Audio Video Technologies to Upgrade the Audio & Video Systems in the Sauk County Courtrooms, and Amend the 2019 Building Services Budget to Complete the Audio & Video Upgrade.

Crammond reviewed the project; pricing came in higher than anticipated due to technology and need to replace every piece of equipment.  Transportation costs will be reduced with this upgrade.  Currently the video and audio are not acceptable replacement for court appearances.  An insurance recovery for chiller repairs due to electrical ground fault issue is expected, and these proceeds will allow for more availability in the Building Services budget.   Motion by Lins, second by Kriegl to Authorize Contract with Lifeline Audio Video Technologies to Upgrade the Audio & Video Systems in the Sauk County Courtrooms, and Amend the 2019 Building Services Budget to Complete the Audio & Video Upgrade.  Motion carried.

Review of 2020 budget. Discussion of Resolution 79-2019, Adopting an Interim Sauk County Non-Profit Agency Funding Program.

Beghin commented this resolution was referred back to committee at the August County Board meeting.  Bolin noted this resolution will return to the County Board.  The Committee discussed language in the resolution and possible changes.  Lohr commented on the process and need for accountability from the recipients.  Re-write with motions needs to be reviewed prior to going to the County Board. 

Motion by Lins, second by DeGiovanni to use a three year average of previous not-for-profit outside agency appropriations, regardless of funding source, as a total sum to allocate for the 2020 budget.  Motion carried.  Kriegl-nay.

Motion by Kriegl, second by Lins to change language in the “Sauk County Outside Agency Grant Application FY2020” form to strike “If awarded a grant, all funding will benefit only Sauk County residents.”  Motion carried. 

Motion by Lins, second by White Eagle to change language in the “Sauk County Outside Agency Grant Application FY2020” form to strike “If required to do so (grants in access of $20,000)” and replace with “We will supply semi-annual financial reports of the appropriation dollar amounts expended.  If all expended at the first report filing a second semi-annual report is not required.”  Motion carried.

Motion by Kriegl, second by Lins to change language in the “Interim Sauk County Outside Agency Funding Program” document, “3. Funding Eligibility:” section, strike items “a. A nonprofit agency must have operated for two years as of the application” and “e. The county will not fund the purchase, maintenance, or repair of capital assets with a value in excess of $5,000 or a useful life greater than three years.”  Motion carried.

Motion by DeGiovanni, second by Lins to change language in the “Interim Sauk County Outside Agency Funding Program” document, “Application and Funding Procedure” section, strike “11. Any dollars not awarded because of a lack of applicants and/or approved grant application shall not be carried forward to the next fiscal year” and “12.  All nonprofit agencies shall have 12-months to complete the grant from the date of acceptance.  Any dollars not allocated and spent during the county’s fiscal year shall be carried forward into the next fiscal year.”  Change item 13 to read, “13. Any monies not spent by nonprofit agency during the 24-month period beginning with the appropriated budget year, shall be returned to Sauk County and placed in the general fund for consideration by the finance committee for nonprofit funding appropriation in the next fiscal year. “  Motion carried.

Motion by White Eagle, second by Kriegl, to change the word “grant” to “outside agency” in the documents wherever it appears.  Motion carried.

Motion by Lins, second by DeGiovanni, to change the outside agencies’ budgeted location, moving outside agencies from the departmental budgets to the general non-departmental budget. Motion carried.  Kriegl abstained.  

Beghin commented that budget is a work in process, expect changes from departments as their committees meet this week.  Levy limit forms not yet released by Department of Revenue.  Finance hears the departments’ budgets on September 26-27 along with the Library, UW Platteville and Arts and Humanities.  Bolin commented all signs point to health insurance coming in near the currently budgeted 8% increase.

Presentation of American Transmission Company Environmental Impact Fee payments.

None

Presentation of County financial reports.

Beghin reviewed the financial reports and sales tax.  Investment income is up due to higher interest rates in first part of year, however, currently rates are declining.  Contingency fund use approved to date for 2019:  $30,000 flood recovery staff responding to 2018 floods, $12,000 Administrative Coordinator Community Liaison position, and the today’s resolution for $70,000 Building Services contract for audio video upgrades.  Kriegl commented on Sheriff Department revenues. 

Treasurer’s Department Update.

Geoghegan reviewed departmental activities, year-to-date budget report and investment reports.  Discussion and consideration Treasurer 2020 Budget.  Geoghegan expects 2020 investment interest rates to be lower than 2019.  2020 revenue was calculated based on a 1.9% average investment rate.  Large budgeted uses of reserves in 2019 and 2020 also lend to the decreased interest income.  Motion by DeGiovanni, second by Lins to approve the Treasurer’s budget with expenditures of $597,309 and a tax levy reduction of $576,931.  Motion carried.

Motion by Kriegl, second by White Eagle to approve payment of Treasurer’s Department invoices in the amount of $213,289.44.  Motion carried.

Accounting Department Update.

Beghin reviewed departmental activities and year-to-date budget report.  Discussion and consideration of Accounting 2020 Budget, no changes since last presented.  Motion by Kriegl, second by DeGiovanni to approve the Accounting budget with expenditures of $727,561 and a tax levy of $723,938.  Motion carried.

Motion by Lins, second by Kriegl to approve payment of Accounting Department invoices in the amount of $475.00.  Motion carried.  Motion by Lins, second by Kriegl to approve committee vouchers of $11,468.76.  Motion carried.

Public Comment:  Donna Neuwirth, Wormfarm Institute, discussed outside agency funding applications.

Next meetings:

September 16, 3:00 pm – Review revised outside agency resolution and documents.

September 26 and 27, 2019 – Budget reviews with departments

October 4, 2019, 2:00 pm – Joint with Personnel & Insurance Committee for new and reclassified positions

October 8, 2019, 8:15 am – Regular meeting (including recommendation of 2020 budget to the County Board)

November 4, 2019, 8:15 am – Regular meeting (including budget amendment review)

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

Respectfully submitted,

Kristin White Eagle

Finance Committee Secretary