Meeting Agendas & Minutes

Finance 02/13/2012

Last Updated 3/26/2012 11:13:22 AM


minutes of the meeting of the Finance Committee
Sawyer County Board of Supervisors
February 13, 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 Bassett, 2nd by McCoy, to approve the meeting agenda. Motion carried.
Motion by McCoy, 2nd by Bassett, to approve the January 16, 2012 meeting minutes. Motion carried.

The Committee discussed the reduction in federal funding for the Tribal Deputy position in the
Sheriff's Department and reviewed the Public Safety Committee recommendation that the
position be changed to a part-time position without benefits, effective March 1, 2012; and that
Sheriff Kelsey and Chief Deputy Kornbroke provide figures as to the cost of hiring additional
part-time deputies to augment the loss of the full-time deputy position. Sheriff Kelsey and Chief
Deputy Kornbroke presented the requested information for 4 extra 8-hour shifts at a cost of
$30,000 and for 5 extra 8-hour shifts at a cost of $35,000. Motion by Bassett, 2nd by Paulsen, to
recommend Personnel and Administrative Committee and County Board approval for the
position be changed to a part-time position without benefits, effective March 1, 2012; and to
recommend increasing the part-time deputies by an extra 5 shifts a week with the $35,000 to
come from the Contingency Fund Account of the General Fund of the 2012 Sawyer County
Budget. Motion carried.

Sheriff Kelsey and Chief Deputy Kornbroke reported that the communication tower located at
and used by the Sheriff's Department was found to be in need of immediate replacement and
that Ambulance and Emergency Government Department Director Brian Cody estimated that
purchasing and installing a used replacement tower would cost approximately $10,000. The
Public Safety Committee is recommending that the proceeds from the sale of the radios and
radio equipment which are being replaced at the Sheriff's Department be used towards the cost
of replacing the tower.

The Committee reviewed the proposed engagement letter of Certified Public Accountants
Anderson Hager & Moe for the 2011 County audit and 2012 accounting services. The letter
confirms that the charges will not exceed $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 engagement letter and
authorization that it be signed on the County's behalf. Motion carried.
The Committee reviewed the Forestry Committee recommendation for approval to purchase
from Richard and Denise Cooper for $168,320 the following described parcel of real estate
located within the boundaries of the Sawyer County Forest in the Town of Hayward: The North
Half of the Southwest Quarter (N1/2SW1/4) of Section 18, Township 41 North, Range 8 West.
Motion by Schleeter, 2nd by Paulsen, to recommend that the County Board does not approve
purchasing the property. Motion carried.

The Committee reviewed a summary of the revenues and expenditures (approved and actually
expended) from the Sawyer County Environmental Impact Fund and noted that:
• $26,921 of the $703,795 approved for the purchase of land from the State of Wisconsin
Board of Commissioners of Public Lands was not expended. County Clerk Kris Mayberry
advised that the $26,921 was not expended for the land purchase because the price for the
land was reduced to reflect a value for a reservation for access for the public to navigable
waters required by section 24.10(3) of the Wisconsin Statutes when the State of Wisconsin
sells land.
• $17,000 had been approved for a second round of improvements to the Stone Lake Lions
Park contingent upon a commitment of matching contributions to the project from other local
governing authorities which did not materialize.
Motion by McCoy, 2nd by Paulsen, to recommend County Board approval to reduce the amount
committed for the purchase of land from the State of Wisconsin by $26,921. Motion carried.
Motion by Paulsen, 2nd by Schleeter, to recommend County Board approval to eliminate the
commitment of $17,000 for the second round of improvements to the Stone Lake Lions Park.
Motion carried.

Committee member Bruce Paulsen presented information about the requirements of Government Accounting Standards Board Statement 54 concerning fund balance reporting and
governmental type definitions. The Committee discussed the development of a policy for the
fund balances of the County that meets the requirements of the standards and assures the
financial stability of Sawyer County.

The Committee discussed developing a reasonable policy for departments, department
committees, and the Finance Committee to monitor department budget expenditures to be
aware of expenditures that might exceed the amount approved for each purpose and to provide
for the opportunity to approve or disapprove additional funds for expenditures that would exceed
the amount budgeted for each purpose. The Committee also discussed 1) that there is no legal
or audit prohibition for individual department budget expense detail line items to exceed the
amount appropriated for the purpose if a department's total expenditures do not exceed the
amount appropriated 2) that departments should not expend funds that remain in a line item of
the department budget just because there are remaining funds 3) the historic importance of
having annual department budget expenses that are less than and revenues more than
budgeted amounts. The Committee reviewed an example of a detailed department budget
performance report presented to and reviewed by the Courthouse Committee. The
expenditures that approached or exceeded the amount appropriated were highlighted. Motion
by McCoy, 2nd by Paulsen, to provide such a report to each department's committee and to the Finance Committee on a quarterly basis. Motion carried.

The Committee reviewed a draft resolution establishing salaries and benefits for the elected
County Clerk, Treasurer, and Register of Deeds positions of the County and discussed that these salaries and benefits must be set prior to April 1, 2012, the first date that nomination
papers may be circulated for the election for these positions. The Committee requested additional information about salaries and benefits provided for these positions in comparable counties. Motion by Bassett, 2nd by McCoy, to table further consideration of the matter until the
March meeting of the Committee. Motion carried.

The Committee discussed the payment of the expenses for the issuance of the $2,095,000 General Obligation Law Enforcement Center Refunding Bonds, Series 2011, including payments to Springsted Incorporated and Moody's Investor's Service. Motion by Paulsen, 2nd by McCoy, to pay these charges from the Sawyer County Debt Service Fund. Motion carried.
Motion by Bassett, 2nd by McCoy, to approve the payment of $9,500 to Moody's Investor's Service, to approve the payment of $12,387.50 to Springsted Incorporated as their basic fee for services, and to request an itemization of Springsted's miscellaneous expenses for printing, copies, travel, delivery, and fax prior to payment for those charges. Motion carried.

The Committee reviewed and discussed information provided by Springsted Incorporation concerning compliance with federal rules following the issuance of tax-exempt bonds and determined to table further consideration until the March meeting of the Committee.

County Clerk Kris Mayberry reported that Volume 10 of the proceedings of the Sawyer County Board of Supervisors is nearly complete and that it would cost $495 to purchase a volume 11.  Volume 1 dates back to the 1 st meeting of the County Board held May 1, 1883 in the office of the North Wisconsin Lumber Co. and was attended by members A.J. Hayward, Thos. Manwarring, and M. Jordan. Paper copies of County Board minutes dating back to January of
1989 are available in meeting files and digital storage if the County Board wishes to discontinue purchasing additional proceeding books. Motion by McCoy, 2nd by Johnson, to recommend that the County Board approve purchasing volume 11. Motion carried.

The Committee discussed the role and responsibilities of the Finance Committee and that these
are not described in detail for any of the committees of the County Board. County Board Chair
Hal Helwig reported that he has asked Human Resource Manager Michelle Jepson to research
and develop a proposal for committee roles and responsibilities for consideration by the County
Board. Ms. Jepson indicated that she will be working on this and that she will provide the
Committee with a report.
County Treasurer Dianne Ince presented a County financial report through January of 2012 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 January of 2012 - $84,858.99
• Distributed to Sawyer County in 2012 through January - $84,858.99
• Distributed to Sawyer County through same month in 2011 - $96,324.07
• 2012 Sawyer County Budget sales and use tax revenue forecast - $1,300,000
Motion by McCoy, 2nd by Bassett, 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 and noted that the
Property and Airport Committee did not have the Airport vouchers to review at their meeting
held Friday, February 10th. Motion by McCoy, 2nd by Bassett, to approve the vouchers, except
that the Airport vouchers be reviewed and approved by Property and Airport Committee Chair
Fred Zietlow and Finance Committee Chair Warren Johnson. Motion carried.

Committee member Bruce Paulsen reported that he has not yet reviewed the financial information of L & L Aviation (Sawyer County Airport management and fix-base operators) with
them and that the closed session would not be needed at this time.
Motion by McCoy, 2nd by Paulsen, to adjourn the meeting. Motion carried.
minutes prepared by Sawyer County Clerk Kris Mayberry