HomeMy WebLinkAboutFinance November 7 19921 FINANCE AND PERSONNEL
2 BUDGET REVIEW WRAP -UP
3 November 7, 1992
4 The meeting was called to order at 9:30 a.m. in the Council Chambers, 2nd floor,
5 1000 N. Forest St., by Marge Laidlaw, Chairperson.
6 Also Present Absent
7 Bob Imhof None
8 Ken Henderson
9 The Committee and Auditor Shirley Forslof discussed revising the recording fees
10 which are not set by the state. Laidlaw asked Forslof to estimate the amount of money
11 that a rate increase would bring in to the County. Forslof stated that it would probably
12 bring in a few thousand dollars. Most of the fees charged by the Auditors Office are
13 mandated by state law. Most fees can only go up once a year.
14 IMHOF MOVED TO INCLUDE THE AUDITOR'S REVISED FEES INTO
15 THE 1993 UNIFIED FEE SCHEDULE.
16 Motion carried unanimously.
17 Laidlaw began discussion of unresolved issues. The first issue discussed asked for
�8 clarification to the resolution regarding personnel policies. Council Budget and
19 Program Analyst Bob Woods, stated that the Council had some questions regarding
20 reclassifications. Woods indicated that reclassifications could take place only at budget
21 time and that they be approved by the Council. It is possible that an amendment would
22 need to be made to a policy resolution before a new process for reclassifying employees
23 could begin. Other methods could be explored as well.
24 The Committee discussed the filling of vacant positions. Woods stated that if
25 there is a salary change, a reclass should come before Council for proper. budget
26 adjustments.
27 Henderson asked some questions about union versus non -union positions.. He
28 also asked about the upgrading of the account clerks in Public Works. Program Analyst
29 Linda Irvin stated that the Account Clerk position upgrade was done through the
30 reclassification process.
31 Henderson stated that any position change that costs the county money should
32 come to the Council. Laidlaw argued that not all reclasses need to come before Council.
33 She suggested that the Council may want to adopt a resolution stating that reclasses
34 happening throughout the year be summarized for the Council at budget time. Irvin
35 suggested that reclasses be written up in the budget.
1 IMHOF MOVED THAT ALL RECLASSIFICATIONS CAN BE FILLED.
2 HOWEVER, THEY ARE TO BE LOOKED AT THROUGH SUPPLEMENTAL
3 BUDGET REQUESTS THROUGHOUT THE YEAR.
4 The Committee discussed the motion and appropriate language development.
5 The motion carried unanimously.
6 The Committee discussed where to get $14,500 to cover the match funds needed
7 to fill the position of Court Facilitator. Laidlaw stated that this will be dealt with when
8 the Committee discusses revenue.
9 The request for an appraiser by the Assessors Office was discussed. Henderson
10 stated that filling this position would be cost effective for the county. Laidlaw asked
11 where the money will come from the fund this position. Henderson stated that the
12 Committee needs to think of the loss to the County if new construction does not get on
13 the books. Woods stated that this position will cost $36,000, all inclusive:
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15 Woods and the Committee discussed this issue at length.
16 Henderson stated that he had met with County Assessor Keith Willnauer to
17 discuss how the new appraiser would be utilized. Willnauer could not guarantee that the
8 new appraiser would be used to appraise anly new construction.
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Laidlaw suggested that the Council might need to do some tracking to make sure
that this new position is doing what they are suppose to do.
Imhof stated that with a projected downturn in the economy over the next few
years, he is skeptical of adding any new positions.
HENDERSON MOVED THAT THE COUNCIL FUND AN APPRAISER AT
$36,500.
The motion failed, Imhof and Laidlaw against.
This item will be discussed later in the meeting.
The request for an Internal Auditor was discussed at length. Yearly funding for
this position would be $55,000.
LAIDLAW MOVED TO KEEP THIS REQUEST ON THE LIST TO BE
DISCUSSED LATER IN THE MEETING.
The motion carried unanimously.
Finance Minutes, 11/7/1992 page 2
1 The half of one percent increase of gas tax. to Paths and Trails Fund # 131 was
2 discussed. State law mandated that one half of one percent be set aside into a paths and
3 trails fund to be used for widening roads and bridges, etc. The percentage going into
4 this fund has not been increased since 1974 when it was first instituted by the County
5 Commissioners. It has been requested that this fund be increased by one half of one
6 percent every year, to a maximum of three to four percent; however, this is not part of
7 the proposal written up by Laidlaw
8 This request was discussed.
9 LAIDLAW MOVED THAT THIS FUND BE INCREASED BY ONE HALF OF
10 ONE PERCENT INDEFINITELY (AT THIS TIME) AND THAT THE PATHS AND
11 TRAILS FUND RESOLUTION BE AMENDED TO READ THIS CHANGE.
12 The motion carried unanimously.
13 Centralizing the county's accounting functions was discussed.
14 The request for an additional accountant by Public Works was discussed.
15 LAIDLAW MOVED TO DELETE THE ADDITIONAL ACCOUNTANT
' 5 POSITION FROM PUBLIC WORKS ACCOUNTING
17 Motion carried unanimously.
18 Transition control was discussed
19 Woods asked who Brad Bennett, Public Works, and other accountants report to as
20 management.
21 The Financial Management Committee and its boundaries were discussed.
22 LAIDLAW MOVED THAT THE PUBLIC WORKS ACCOUNTANTS BEGIN
23 TO MOVED TOWARD CENTRALIZED ACCOUNTING AND THAT THE
24 POSITIONS BEGIN TO MOVE UNDER THE DIRECTION OF THE
25 COUNTY AUDITOR.
26 There was discussion on centralized accounting.
27 Forslof stated that she feels that the Financial Management Committee should
28 make the final decision on when to begin the move. Imhof stated that he feels Forslof is
29 correct.
Finance Minutes, 11/7/1992 page 3
1 Henderson asked questions about the transition to centralized accounting.
2 Woods read into the record a resolution passed in March 1992 regarding the
3 Financial Management Committee.
4 This resolution was discussed.
5 Barb Cory, Treasurer, stated that a skeleton plan for implementation of the
6 centralized accounting system could be introduced to the Council.
7 Henderson stated that he would like someone to offer a date for implementation
8 and review of the skeleton plan.
9 HENDERSON MOVED THAT THE COMN91 -CEE BE PRESENTED WITH
10 A STATUS REPORT BY JANUARY OF 1993.
11 Motion carried unanimously.
12 The County Executive's proposals for new /increased taxes, salary schedules, multi -
13 capital facilities, and requests for ten additional positions were discussed.
4 Technical amendments were discussed. The Committee made technical
15 amendments to the following budgets: Building Maintenance; Public Defender; District
16 Court Probation.
17 The following items were discussed: The Parks Department's proposal to cut
18 back one half time clerical position; the Treasurer's proposal to eliminate one position;
19 Engineering's request for one half time clerical and one permanent part time engineer,
20 the half time clerical position would be shared with the River Improvement District to
21 create one full time position.
22 The request by Solid Waste to move the half time secretarial position to full time
23 was discussed. Bob Jurica, Solid Waste Manager, could not give a solid answer as to
24 how filling this position will effect his department's production. This position would add
25 support to the enforcement of the recycling program in the County.
26 Contributed capital was also discussed.
27 HENDERSON MOVED TO FUND THE REQUESTED POSITION IN SOLID
28 WASTE.
29 Motion failed 1 -2, with Imhof and Laidlaw against.
Finance Minutes, 11/7/1992 page 4
IMHOF MOVED TO DELETE THE HALF TIME REQUEST.
2 Motion carried 2 -1, with Henderson against.
3 The request by Public Works Building Maintenance for two additional custodians
4 to be hired in the Spring was discussed. The Committee concurred that this request
5 appears to be reasonable because of the new building.
6 The Planning Department /Assessor's Office request for GIS funding through
7 REET and the Road Fund was discussed.
8 Assistant Planning Director Diane Harper discussed the proposed funding for the
9 GIS. The funding would come from the following:
10 Forty thousand dollars from the Road fund to Engineering.
11 Forty thousand dollars from the REET fund to Planning.
12 Forty thousand dollars from the REET fund to Assessor.
13 Forty thousand dollars from Flood Control to Engineering.
14 Irvin clarified for the Executive that she did not recommend this plan in the 1993
15 budget because of all the departmental moves that will occur in 1993.
_6 Imhof asked how much money has been spent on GIS this year. Harper
17 estimated approximately $100,000 from various sources, including growth management
18 money.
19 The request for GIS was discussed at length.
20 LAIDLAW MOVED TO KEEP THIS ON THE LIST UNTIL THE
21 COMMITTEE BEGINS TO DEAL WITH REVENUES LATER IN THE
22 DAY.
23 Motion carried unanimously.
24 The Sheriff's Department request for four new deputies and a clerk were
25 discussed at length. Of the three traffic positions in the Sheriff's Dept., only one half Hof
26 one position is funded from the road fund. Laidlaw stated that once funds are allotted
27 from the road fund, the money is committed indefinitely.
28 LAIDLAW MOVED THAT THE DATA ENTRY CLERK COSTS BE TAKEN
29 OUT OF THE ROAD FUND.
30 Motion carried unanimously.
Finance Minutes, 11/7/1992 page 5
HENDERSON MOVED TO ALSO FUND FOUR ADDITIONAL DEPUTIES.
2 Imhof stated that he can not agree with taking all these funds from the road fund.
3 He would vote for taking the funds for one deputy and one clerk.
4 The Committee discussed coming to a compromise, between the four deputy
5 positions requested and proposed by Henderson and the one proposed by Imhof.
6 Imhof stated that he would support two new deputies to be funded from the road
7 fund.
8 LAIDLAW MOVED TO KEEP THIS ON THE LIST UNTIL THE
9 COMMITTEE TALKS ABOUT REVENUES.
10 Motion carried unanimously.
it Additional extra services requests were discussed.
12 Forslof discussed the request for a vehicle.
13 HENDERSON MOVED TO PUT THE FUNDING FOR THE NEW VAN
A ($20,400) ON THE LIST FOR REVIEW WITH REVENUES.
15 Motion carried 2 -1, with Imhof against.
16 Henderson had questions about RSVP funds. They have asked for an additional
17 $2,200, raising their budgeted amount from $1,800 to $4,000.
18 Laidlaw indicated that not all requests can be granted this year and that funding
19 for criminal justice remains first priority.
20 Henderson brought up the mailing costs to the Council and the need to have
21 money budgeted for this. Budgeting for about $15,000 was suggested.
22 The request for additional computers in the Council. Office was discussed. It was
23 decided that this request should come through a supplemental later in the year if still
24 warranted.
25 Some unanswered questions from previous Finance and Personnel Committee
26 Budget Review meetings were discussed.
27 Irvin explained the apparent difference of $10,000 and fund balance in Law
Finance Minutes, 11/7/1992 page 6
1 Library. There really is not a discrepancy.
2 Juvenile Detention's request for a new vehicle was discussed. This request
3 consists of the department asking to take money deposited into ER &R over the past few
4 years and using this money to buy a new tracking vehicle for their department. Irvin
5 reported that Public Works Fiscal Manager Brad Bennett had indicated that that wasn't
6 the policy of ER &R, and Juvenile Detention could not do this.
7 The apparent overspending of $45,000 in the Sheriffs Dept. was discussed at
8 length. The 10/30 budget report shows that they are no longer overspent. Irvin said she
9 would look into the details of this and report back.
10 Laidlaw and Irvin confirmed the technical corrections that were to come forward:
11 the phones, the reconstruction of Lottie St., removal of Prospect St. service station, the
12 road oil tanks, and the addition of the truck wash and the exhaust shop to the six year
13 plan.
14 Cory stated that she feels it is very important that the Council fund the additional
15 appraiser position in the Assessor's Office. She feels that not funding this position is
16 unfair to the taxpayers because the lack of appraisers means that the taxpayer is paying a
17 higher levy rate; this levy rate could be lowered if revenues from new construction could
8 be collected.
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Laidlaw raised Council Member Dan Warner's concerns about the Humane
Society's request for an amendment to their contract. After discussing these concerns, no
motion was made.
There was discussion on the Charter Review. Law requires a charter review every
ten years. The Committee discussed Whatcom County's review date coming up in 1995.
The Charter Review Board was discussed.
The Committee will bring this before the Council, suggesting election of the
Review Board in November 1993.
REVENUES:
The Budget was discussed extensively. The Committee discussed where to find
the funds to cover the various requests discussed earlier.
Laidlaw stated that she would like to see the appraiser position funded. After
discussing the projected revenue this position could generate, the committee concurred.
$50,000 was allotted for this position.
Finance Minutes, 11/7/1992 page 7
1 Irvin recommended that Woods work with Budget Director Terry Hinz to find
2 the money in the budget.
3 The existing REET fund was discussed extensively. One of the issues discussed
4 was that the fund balance is approximately $116,000 and GIS could take up to $80,000
5 of that balance.
6 The gambling tax was discussed. Money collected from this tax can only be used
7 by law enforcement. It was decided that this would be voted on at a later date.
8 The Road Fund was discussed at length.
9 The Van for the Auditors Department was discussed. Laidlaw stated that the van
10 be a priority and suggested taking the money out of the labor negotiation fund.
11 Current expense money and ending fund balances were discussed at length.
12 The Committee suggested asking Hinz about taking some money from the
13 Current Expense Fund transfer to Combined Treatment's ending fund balance to help
14 fund some of the additional requests including Developmental Disabilities.
15 The gas tax for Paths and Trails was discussed and the final decisions of the
16 Committee were verified.
17 Harper was asked what parts of the GIS system will be operational at this time
18 next year. She gave details of what she feels can be operational in 1993. Henderson
19 expressed concern about putting the $40,000 individual in the Assessor's Office to work
20' in GIS; he'd rather see the person in Planning. Harper and the Committee discussed the
21 pros and cons.
22 The Committee agreed that three positions could be funded in the Sheriff's Dept.
23 from the Road Fund; it was up to the Sheriff whether the positions would be a clerk and
24 two deputies or three deputies. The Sheriff s Dept. will not get a trailer.
25 The Gambling Tax increase was discussed. Both Henderson and Laidlaw
26 supported increasing the tax; Imhof said he was against it unless an additional position
27 was funded for the Auditor's Office, and even then he didn't know if he would support
28 the increased tax. The additional position and legal uses of the tax income were
29 discussed.
30 LAIDLAW MOVED TO INCREASE THE GAMBLING TAX TWO PER
31 CENT AND TO FUND AN- ADDITIONAL AUDITOR.
32 The motion carried 2 to 1, with Imhof against.
Finance Minutes, 11/7/1992 page 8
1 The decisions will be compiled by Woods and Laidlaw, then forwarded to Hinz
2 who will work out the final budget.
3 The meeting was adjourned at 5 p.m.
4 ATTEST: FINANCE AND PERSONNEL COMMITTEE
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6 'Dauer owjg36vis, sip ant Clerk Marge Laidl , Chairperson
Finance Minutes, 11/7/1992 page 9