DRAFT - minutes of the meeting of the Finance Committee
Sawyer County Board of Supervisors
January 16, 2012, 8:30 a.m., Assembly Room, Sawyer County Courthouse
members present: Warren Johnson (Chair), Kathy McCoy, Dale Schleeter, Bruce Paulsen, Jim Bassett
also present: County Board Chair Hal Helwig, County Treasurer Dianne Ince, Human Resource Manager Michelle Jepson, County Clerk Kris Mayberry
Motion by McCoy, 2nd by Schleeter, to approve the meeting agenda. Motion carried.
Motion by McCoy, 2nd by Schleeter, to approve the December 12, 2011 meeting minutes. Motion carried.
Michael J. Hager and Adam Liegl presented and reviewed with the Committee Certified Public Accountants Anderson Hager Moe’s proposal for the 2011 County audit and 2012 accounting services with charges totaling $54,750. Mr. Hager indicated that the charges would not exceed the $54,750 without justification and approval by the County and that the 2011 audit would be delivered to the County by August 31, 2012. Motion by Paulsen, 2nd by McCoy, to recommend County Board approval of the proposal. Motion carried.
County Clerk Kris Mayberry reported that Sawyer County received the bids due January 10, 2012 for the General Obligation Law Enforcement Center Refunding Bonds, Series 2012 from BOSC, Inc.; Bankers Bank; UMB Bank, N.A.; Bernardi Securities, Incorporated; and Bremer Bank National Association; and that the bid of BOSC, Inc. was determined to be the most favorable to the County. The closing for the bond issuance is scheduled for February 9, 2012.
The Committee reviewed a proposed agreement for the professional engineering services of Short Elliott Hendrickson (SEH) for the Little Round Lake dam removal (task 1) and the Carlson Road bridge replacement (task 2). The Zoning and Conservation Committee, at their meeting held November 9, 2011, determined to recommend proceeding with the SEH agreement for the services for task 1. The Finance Committee determined to refer the recommendation to the County Board.
Committee Chair Warren Johnson reviewed with the Committee that expenditures for the County Highway B bicycle and pedestrian trail project are reimbursed to the County by a transportation enhancement grant through the Wisconsin Department of Transportation after initially being paid by the County.
County Treasurer Dianne Ince requested approval to transfer $50 from the publications and legal notices line (100-17-51910-50321) to the postage line (100-17-51910-50311) of the 2011 County Treasurer’s budget. Motion by Bassett, 2nd by McCoy, to approve the request. Motion carried.
The Committee discussed the concerns of the Courthouse Committee as to whether there should be limits to the Finance Committee requirement that departments be required to obtain Finance Committee approval to transfer funds between lines within their budgets to avoid overspending a line. The Courthouse Committee suggests that the Finance Committee consider setting an amount for overspending a line to trigger the transfer approval requirement.
The Committee continued their discussion of whether the County should expedite completion of the digital parcel mapping of the County and reviewed the following information provided by Land Records Department Director Robyn Thake concerning the County’s digital parcel mapping project:
· 25 civil townships (each approximately 6 mile by 6 mile square area) are completed
· 13 civil townships are left to map
· 65% of the County is completed
· about 11,042 parcels are left to map
· the charge for parcel mapping has been $12.50 per parcel
· resulting in a rough estimate (11,042 X $12.50) of $138,025 to complete the mapping
· 1st digital parcel mapping project was in 2001
· estimated completion date of 2018 at current pace
· the non-digital mapping of the County began in 1968 and was completed in 1982
The Committee determined to include digital parcel mapping on the March Committee meeting agenda.
County Treasurer Dianne Ince presented a County financial report through December of 2011 and the Wisconsin Department of Revenue monthly report on county sales and use tax distribution to Sawyer County which included the following information:
- Distributed to Sawyer County in December of 2011 - $100,920.52
- Distributed to Sawyer County in 2011 through December - $1,335,894.88
- Distributed to Sawyer County through same month in 2010 - $1,349,796.29
- 2011 Sawyer County Budget sales and use tax revenue forecast - $1,282,500
Motion by McCoy, 2nd by Paulsen, to accept the Treasurer’s Report. Motion carried.
The Committee reviewed a report of 2011 General Fund revenues and expenses through December 31, 2011.
The Committee reviewed the monthly department expense vouchers. Motion by McCoy, 2nd by Paulsen, to approve the vouchers. Motion carried.
Committee member Bruce Paulsen reported that he inquired of the Wisconsin County Mutual Insurance Corporation (County public entity liability insurance provider) if they would provide the County with a risk assessment audit and that the Wisconsin County Mutual Insurance Corporation indicated that they would at no charge to the County. The Committee determined to refer the matter to the Personnel and Administrative Committee.
The Committee discussed whether to develop a policy for the fund balances of the County and determined to include the issue on the February Committee meeting agenda.
Committee member Bruce Paulsen reported that he has not yet completed his review of the financial statements of L & L Aviation (Sawyer County Airport management and fix-base operators) and that the closed session would not be needed at this time.
Motion by Paulsen, 2nd by Bassett, to adjourn the meeting. Motion carried.
minutes prepared by Sawyer County Clerk Kris Mayberry