Finance Committee


DATE: December 11, 2007

Supervisors Present: Joan Fordham, Tommy Lee Bychinski, William Wenzel, Marty Krueger, Thomas Kriegl
Others Present: Kathy Schauf, Kerry Beghin, Carol Herwig, Kevin Fults, Jeff Spencer, Media

The meeting was called to order by Chairperson Bychinski at 8:30 AM. Certification of open meeting compliance was given.

Motion by Wenzel, second by Fordham to adopt the agenda. Motion carried.

Motion by Fordham, second by Wenzel to approve the minutes of the previous meeting. Motion carried.

Public comment:
None.

Communications:
None.

Presentation of donation report from the Sheriff's Department:
Captain Kevin Fults informed the committee of a $5,000 donation available from Crime Stoppers. He explained that the department intends to use the money to purchase accessories for some new weapons that they will soon be receiving. Motion by Fordham, second by Wenzel to accept the $5,000 donation from the Crime Stoppers organization. Motion carried.

Consider Resolution Authorizing the Borrowing of $5,000,000; Providing for the Issuance and Sale of General Obligation Promissory Notes Therefor; and Levying a Tax in Connection Therewith:
This is authorization of the first phase of borrowing for the skilled nursing facility. The Committee discussed creation of a press release to inform local investors of the opportunity to purchase the notes. Motion by Fordham, second by Krueger to forward the resolution to borrow $5,000,000 to the County Board. Motion carried.

Consider Amendment to Financial Policy 4-94, Purchasing:
Beghin and Herwig explained that while documenting the internal controls procedures in various departments around the County, it has become apparent that it is no longer necessary to require purchase orders for purchases over $1,000. Beghin suggested that we update the County's financial policy to remove the requirement for purchase orders. Fordham suggested that we also remove the references to purchase orders in the "Repairs" section of the policy. Kreigl expressed his desire to see changes made not only to the purchasing policy but to the way a purchasing decision is made. Motion by Fordham, second by Wenzel to amend the Financial Policy 4-94, Purchasing by removing the purchase order requirements. Motion carried.

Consider Ordinance Correcting Ordinance No. 137-07 Establishing Taxes to be Levied in Sauk County for the Year 2008 relating to scrivener's error:
All records used throughout the budgeting process were accurate but the final tax levy amount that appeared on the ordinance presented to the board was inadvertently decreased by $1,000,000. Motion by Krueger, second by Fordham to approve the correcting ordinance. Motion carried.

Review of quarterly accounts receivable reports:
Discussion of receivable reports from various departments followed.

Amending Public Health budget - moving contracted expense to Labor and Benefits:
Schauf explained that due to staff turnover, the Public Health department wants to reallocate some existing personnel to meet needs that have been identified. The changes being requested will only affect Health Department budgets and will not change the County budget as a whole. Kriegl verified that the Public Health Board had already discussed these adjustments and were largely in favor of the changes. Motion by Wenzel, second by Kriegl to approve the reallocation of existing personnel and contracted services within the Health departments, pending approval of the Personnel Committee and Public Health Board. Motion carried.

Accounting Department Update:
Time has been spent in the past month preparing for the call to Moody's for the purpose of confirming Sauk County's current rating. Everyone involved feels that the interview went well and there is strong indication that our rating will be confirmed as expected. Accounting staff have also been dedicating a fair amount of time toward preparing the internal control documentation for the upcoming audit. Motion by Krueger, second by Wenzel to approve payment of the accounting department bills in the amount of $3,164.43 and the County bills in the amount of $2,938,433.89. Motion carried.

Treasurer's Department Update:
Carignan mentioned a recent concern that developed in Florida regarding their State Investment Pool. She informed that through correspondence from the State of Wisconsin, the County has been reassured that Wisconsin's State Investment Pool is secure and our funds are safe. Motion by Fordham, second by Wenzel to approve the payment of the treasurer's department bills in the amount of $1,429.60. Motion carried.

Next meeting will be on December 18th at 5:30 prior to the County Board Meeting. The next regular Finance Committee meeting will be on January 8th at 8:30 a.m.

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

Respectfully submitted,

William F. Wenzel
Finance Committee Secretary