HomeMy WebLinkAboutFinance May 5 1992WHATCOM COUNTY COUNCIL
FINANCE AND PERSONNEL COMMITTEE
Special Meeting, May 5, 1992
The meeting was called to order at 4:15 p.m. in the Council Chambers, 1000 N.
Forest, 2nd floor, by Chairperson Marge Laidlaw.
Also present:
Ken Henderson
Absent:
Bob Imhof
1. WORK SESSION ON BUDGET OPERATIONAL RECOMMENDATIONS
BY BOB WOODS, BUDGET AND PROGRAM ANALYST, IN
PREPARATION FOR THE COUNCILS JUNE BUDGET RETREAT (AB92-
113A)
Topics discussed: preparing items for discussion at the Budget Retreat in June with
the Executive; the goals, objectives, and specific performance measures to be presented by
each department during the budget process.
Persons speaking: Bob Woods; Henderson; Laidlaw; Barb Cory, Treasurer; Shirley
Fbrsloff, Auditor; Tom Sutberry, Deputy Administrator for Executive.
Decisions made: To send items #4, 5, 8, 11, 12, 13, and 17 from the attached
Summary of Recommendations on to the Council; Committee will not meet with Council
on May 19 as memo of the above decision will suffice.
c: \Nancy \Fnance-505
FINANCE & PERSONNEL COMMITTEE
Marge Lai aw, Chairperson
Finance Meeting, 5/5/92, p. 1
I. SUMMARY OF RECOMMENDATIONS
1) The line item system should be retained and occasionally modified to include /exclude
expenditure categories as appropriate.
2) Planned Program Budgeting should be introduced to segment management units within
operations for improved cost control and management reviews.
3) A modified form of Zero Based Budgeting should be adopted whereby major divisional
or departmental operations undergo a major operational review on an extended schedule,
say every 7 to 10 years.
4) In submitting the annual budget, income be presented on a program, divisional, and
departmental basis, not as a "lump" for all operations in a fund.
5) Each year a fee schedule be presented for adoption listing all fees charged by the County.
6) Standard guidelines be published establishing the methodology to be used in determining
costs of service and associated fees charged.
7) In the proposed budget submission, expenditures for salaries be "lumped" into categories
(regular salaries, temp help salaries and overtime), as is now done with benefits, and the
"individual" level of reporting be dropped.
8) A new staffing reporting methodology be introduced that shows individual position titles
and associated staff years on a multi -year basis, for each organizational unit.
9) Minor capital equipment purchases be budgeted as line items within operational
programs and that the separation of capital costs as independent programs be eliminated.
10) The use of the revolving fund concept be expanded to account for major equipment
purchases and substantial capital repairs.
11) A further detailed examination be made to ascertain the costs and benefits that might
be involved in setting up an accumulation reserve for future construction.
12) The annual Capital Improvement Program should be submitted at least at the same time
as the proposed budget.
13) The Capital Improvement Program should be a unified multi -year document containing
all planned major capital expenditures, regardless of the fund where monies will be
appropriated.
14) The presentation of goals and objectives needs to be strengthened and expanded. All
Finance Meeting, 5/5/92, p. 2
goals and objectives should have specific performance measures as targets.
15) Work should begin on implementing productivity measurement concurrent with the
implementation of the new financial system.
16) The time frame for Council review of the proposed budget needs to be lengthened,
preferably through changing the Charter mandated adoption date.
17) The Administration be requested to be a partner in developing budget priorities by
submitting a draft Budget Development Message in June.
Finance Meeting, 5/5/92, p. 3