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BUDGET, FINANCE & INVESTMENT COMMITTEE
June 6, 2002 6:15 P.M. Courthouse
MINUTES:
Members Present: Others Present: Others Present: Others Present: Comm. Joyce Ealy Nancy Allen Mike Nunley Joe McKenzie Comm. Paul Johnson Evans Maples Regina Nelson Rex Hall Comm. Tina Jones Linda Vincion Virgil Gammon Bryan Brooks Comm. Robert Peay John Davis Jeff Sandvig Paul Long Comm. Steve Sandlin Del Corbitt Comm. Faye Elam Elaine Cawthon Comm. Dwight Throneberry Bart Smith Mona Vaughn Comm. Jimmy Evans, Jr. Alan Miller Susan Boney
Chairman Evans presided and called the meeting to order with all members being present.
APPROVE MINUTES:
The minutes of the May 22, 2002 meeting were presented for approval.
Comm. Throneberry moved, seconded by Comm. Sandlin to approve the minutes as submitted.
The motion passed unanimously by acclamation.
INVESTMENT REPORT:
Mr. Evans Maples, Trustee, presented the monthly Investment Report for the information and use of the committee.
Mr. Maples advised the LGIP interest rate for the month was 1.86%.
Mr. Maples explained the investment transactions that occurred during the month.
Comm. Sandlin moved, seconded by Comm. Throneberry to approve the Investment Report as presented.
The motion passed unanimously by acclamation.
FUND CONDITION REPORT:
Finance Director Paul Long presented the Fund Condition Report for the month ending May 31, 2002 for the information and use of the committee.
Mr. Long advised the Development Tax Collections for the month were $426,750. The year-to-date collections total $3,399,000.
The committee reviewed the fund cash balances. The total cash balances were $104,131,633 with $75,995,381 being operating funds and $28,136,252 being borrowed funds.
Mr. Long advised the remainder of the report reflected where the funds are year-to-date on the estimates. He reported he believed all of the funds would be below budget relative to expenditures, and that the revenues would be adjusted at this meeting.
Comm. Sandlin moved, seconded by Comm. Jones to approve the Fund Condition Report as presented.
The motion passed unanimously by acclamation.
Budget Minutes June 6, 2002 Page Two
GENERAL FUND BUDGET AMENDMENTS
2001-2002 REVENUE ADJUSTMENTS:
The Finance Director presented a list of 2001-2002 revenue adjustments (ATTACHED) to revise the revenue estimates for the General Fund to the actual revenue expected. The adjustments reflect $317,245 in additional revenue with $54,000 being allocated for Account 101-34151, Reserved for Alcohol & Drug Treatment. The adjusted revenue will net an increase to the ending fund balance of $263,245.
Comm. Jones moved, seconded by Comm. Ealy to approve the 2001-2002 revenue adjustments for the General Fund totaling $317,245 and a net increase to ending fund balance of $263,245.
The motion passed unanimously by roll call vote.
BOARD OF EQUALIZATION:
County Executive Nancy Allen requested approval of the following budget amendment for Mr. Tommy Sanford to provide adequate funding for the Board of Equalization for the remainder of the fiscal year due to the number of meetings held as a result of the reappraisal:
From: 101-39000 – Undesignated Fund Balance - $2,155
To: 101-51210-191 – Board & Committee Members Fees - $2,000 101-51210-201 – Social Security - 125 101-51210-212 – Employer Medicare - 30
Comm. Peay moved, seconded by Comm. Throneberry to approve the budget amendment as requested.
The motion passed unanimously by roll call vote.
COUNTY ATTORNEY:
County Executive Allen requested approval of the following budget transfer for the County Attorney to provide enough funding for the remainder of the year in the Postal Charges Account due to the postage usage being more than anticipated:
From: 101-51400-435 – Office Supplies - $275 To: 101-51400-348 – Postal Charges - 275
Comm. Sandlin moved, seconded by Comm. Jones to approve the budget transfer as requested for the Postal Charges Account.
The motion passed unanimously by roll call vote.
ELECTION COMMISSION:
Mrs. Linda Vincion, Election Office, requested approval of the committee for the following budget transfer to the Postal Charges Account for the purpose of mailing and preparing to mail 84,000 new voter registration cards:
From: 101-51500-193 – Election Workers - $22,000 To: 101-51500-348 – Postal Charges - 22,000
Comm. Peay moved, seconded by Comm. Throneberry to approve the budget transfer as requested.
The motion passed
unanimously by roll call vote. Budget Minutes June 6, 2002 Page Three
PLANNING DEPARTMENT:
Mr. John Davis, Planning Department Supervisor, requested approval of the following budget transfer to cover the shortfall in the Part Time Personnel Account, Legal Notices and Maintenance Agreements on office copiers. He also requested approval to appropriate $438 in insurance recoveries to the Maintenance/Repair of Vehicles Account to cover the cost of damages to a vehicle in the City/County Garage:
From: 101-51720-103 – Assistants - $13,173
To: 101-51720-332 – Legal Notices - $ 1,956 101-51720-334 – Maintenance Agreements - 675 101-51720-169 – Part Time Personnel - 10,540
Increase Revenue: 101-44520 – Insurance Recovery - $438 Increase Expend.: 101-51720-338 – Maint./Repair Vehicles - 438
Comm. Jones moved, seconded by Comm. Sandlin to approve the budget transfer for the Legal Notices Account, Maintenance Agreements and Part Time Personnel and to appropriate the Insurance Recoveries for the Maintenance/Repair of Vehicles as requested.
The motion passed unanimously by roll call vote.
COUNTY BUILDINGS:
County Executive Allen requested approval of the following budget transfer for the County Maintenance Department to provide adequate funding for the Overtime Account and related benefits for the remainder of the year as a result of performing additional work at the new County Clerk’s Office in Smyrna:
From: 101-51800-707 – Building Improvements - $1,172
To: 101-51800-187 – Overtime Pay - $1,000 101-51800-201 – Social Security - 62 101-51800-204 – State Retirement - 90 101-51800-212 – Employer Medicare - 20
Comm. Sandlin moved, seconded by Comm. Throneberry to approve the budget transfer as requested.
The motion passed unanimously by roll call vote.
INFORMATION TECHNOLOGY:
The Finance Director requested approval of the following budget amendment for the Information Technology Department to provide additional funds for the Overtime Pay Account and related benefits to accommodate taping of the Budget and Finance Committee meetings:
From: 101-39000 – Undesignated Fund Balance - $1,755
To: 101-52600-187 – Overtime Pay - $1,500 101-52600-201 – Social Security - 95 101-52600-204 – State Retirement - 135 101-52600-212 – Employer Medicare - 25
Comm. Peay moved, seconded by Comm. Throneberry to approve the budget amendment for the Overtime Pay Account and related benefits for the Information Technology Department as requested.
Budget Minutes June 6, 2002 Page Four
The motion passed unanimously by roll call vote.
WHEEL TAX OFFICER:
Mr. Bart Smith, Wheel Tax Officer, requested approval of the following budget transfer to allow for the replacement of a radio that cannot be repaired again:
From: 101-54140-435 – Office Supplies - $232 101-54140-709 – Data Processing Equipment - 150 101-54140-711 – Furniture/Fixtures - 100
To: 101-54140-708 – Communications Equipment - $482
Comm. Jones moved, seconded by Comm. Throneberry to approve the budget transfer as requested.
The motion passed unanimously by roll call vote.
CORRECTIONAL WORK CENTER:
Mr. Alan Miller, Correctional Work Center Superintendent, requested approval of the following budget transfer to provide additional funding for the Part Time Personnel Account and related benefits. Due to military leave, surgery and illness they have used part time employees to cover for the shortages:
From: 101-54220-711 – Furniture/Fixtures - $2,700
101-54220-169 – Part Time Personnel - $2,500 101-54220-201 – Social Security - 160 101-54220-212 – Employer Medicare - 40
Mr. Miller requested approval of the following budget transfer to increase the Drugs and Medical Supplies Account due to the increased cost in medications and the increase in inmates:
From: 101-54220-340 – Medical & Dental Services - $5,000 To: 101-54220-413 – Drugs & Medical Supplies - $5,000
Comm. Sandlin moved, seconded by Comm. Throneberry to approve the budget transfers for the Part Time Personnel and related benefits and the Drugs & Medical Supplies as requested.
The motion passed unanimously by roll call vote.
REQUEST TO REVIEW MILITARY LEAVE POLICY:
The Finance Director brought to the committee’s attention that when the Military Leave Policy was approved it stated it would be for the duration of this fiscal year and then it was to be reviewed to determine if the timeframe would be extended. He suggested at some point, it probably needed to be referred back to the Steering Committee.
Comm. Jones moved, seconded by Comm. Peay to refer the Military Leave Policy to the Steering Committee for review and to make a recommendation as to whether or not the duration of the military leave should be extended.
The motion passed unanimously by roll call vote.
Budget Minutes June 6, 2002 Page Five
ANIMAL CONTROL:
Approval of a budget amendment for the Animal Control Department was requested to appropriate a $1,000 donation from the Humane Society of the United States to replenish the food supply from helping with tornado victims:
Increase Revenue: 101-44570 – Contributions & Gifts - $1,000
Increase Expend.: 101-55120-401 – Animal Food & Supplies - $1,000
Comm. Sandlin moved, seconded by Comm. Throneberry to approve the budget amendment as requested.
The motion passed unanimously by roll call vote.
AMBULANCE SERVICE:
Mr. Mike Nunley, Ambulance Service Director, requested approval of a budget transfer to appropriate a $300 donation from the Murfreesboro Noon Exchange Club for the P.E.D.A.L. Medic team:
Increase Revenue: 101-44570 – Contributions & Gifts - $300
Increase Expend.: 101-55130-599 – Other Charges - $300
Comm. Throneberry moved, seconded by Comm. Sandlin to approve the budget amendment for the $300 donation as requested.
The motion passed unanimously by roll call vote.
Mr. Nunley requested approval of the following budget transfers to provide additional funding for the Drugs and Medical Supply Account due to the increase in the number of calls. He also requested approval of a transfer to provide additional funding for the Overtime Pay Account due to two paramedics who have been out for the last few months with injuries and one paramedic who has terminated. Overtime has been used to ensure coverage for the positions. Overtime was also used for off-duty personnel who responded to the tornado scene:
From: 101-55130-452 – Utilities - $2,000 101-55130-735 – Health Equipment 8,000 101-55130-329 – Laundry Service - 1,000
To: 101-55130-413 – Drugs & Medical Supplies- 11,000
From: 101-55130-133 Paraprofessionals - $10,000 To: 101-55130-187 – Overtime Pay - 10,000
Comm. P. Johnson moved, seconded by Comm. Throneberry to approve the budget transfers for the Drugs & Medical Supplies and the Overtime Pay as requested.
The motion passed unanimously by roll call vote.
Mr. Nunley requested approval of the following budget transfers to provide funding to increase security on the buildings, the ambulances and the narcotic supplies:
From: 101-55130-307 – Communications - $10,000 101-55130-711 – Furniture/Fixtures - 1,000 101-55130-335 – Maint./Repair Buildings - 1,000 101-55130-425 – Gasoline - 6,000
101-55130-499 – Other Supplies/Materials -
5,000 Budget
Minutes June 6,
2002 Page Six
101-55130-329 – Laundry Service - 1,000 101-55130-707 – Building Improvements - 1,000
To: 101-55130-790 – Other Equipment - $25,000
Comm. Sandlin moved, seconded by Comm. Peay to approve the budget transfers as requested.
The motion passed unanimously by roll call vote.
Mr. Nunley advised the committee that earlier in the year he had asked the committee’s permission to hire four people for the transport team. He explained he had six positions in the budget for the Siegel Road Station beginning April 1. At that time, he explained the four individuals could be hired using four of the Siegel Station personnel. He explained they got started on the transport program late, and he hired more positions than he should have. He advised they have hired the six positions for the Siegel Station, and they also hired two positions for the transport team. He advised they have been working for two weeks.
Mr. Nunley advised this would not affect the budget, and he would still have approximately $100,000 left over in that account. He stated it is not the money issue, but he is over-staffed in the number of employees.
Chairman Evans stated perhaps in the future, if a Human Resource Officer can be acquired they could be used as a tool to monitor situations like this.
Mr. Nunley advised, as of July 1, everything would be okay, as all of the positions are in the 2002-03 budget. He stated between now and July 1, he has two positions too many.
The Finance Director stated it would probably amount to between $3,000 to $4,000. He stated the money is okay. The issue is the commission adopted a funded position policy to keep things like this from happening.
Following discussion, Comm. Peay moved, seconded by Comm. P. Johnson to approve Mr. Nunley hiring the two additional positions now in anticipation of next year’s budget as reported.
Comm. Jones stated that in the future she would hope this situation would not come before the County Commission again to hire employees who are not funded.
Following discussion, the motion to approve Mr. Nunley hiring two additional positions now in anticipation of next year’s budget passed unanimously by roll call vote.
EMPLOYEE BENEFITS:
The Finance Director requested approval of the following budget amendment to provide adequate funding for the Unemployment Compensation Account:
From: 101-39000 – Undesignated Fund Balance - $10,000 To: 101-58600-210 – Unemployment Compensation - 10,000
Comm. Throneberry moved, seconded by Comm. Ealy to approve the budget amendment as requested.
The motion passed unanimously by roll call vote.
COUNTY EXECUTIVE:
County Executive Allen requested approval of the following budget amendment to provide adequate funding to publish the 2002-03 budget in the “Daily News Journal”, “Rutherford Courier” and “The Sun” newspapers.
Budget Minutes June 6, 2002 Page Seven
The committee discussed the amendment for $2,000 that was approved at the meeting on May 30 to publish the budget in the three newspapers, and the County Executive advised it was not sufficient:
From: 101-39000 – Undesignated Fund Balance - $2,000 To: 101-51300-332 – Legal Notices - $2,000
Comm. Throneberry moved, seconded by Comm. Jones to approve the budget amendment as requested.
The motion passed unanimously by roll call vote.
SHERIFF’S DEPARTMENT:
Chief Regina Nelson requested approval of the following budget amendments and transfers to appropriate donated monies and lease rentals for the Mounted Patrol, Teen Education Alcohol Management Team and Neighborhood Education Training, to transfer from Gasoline to Utilities for the remainder of the year and to purchase two air packs:
Increase Revenue: 101-44570 – Contributions & Gifts - $1,075 101-44120 – Lease Rentals - 360
Increase Expend.: 101-54110-399 – Other Contracted Svc. - $1,435
From: 101-54110-425 – Gasoline - $42,000 To: 101-54210-452 – Utilities - $42,000
From: 101-54110-435 – Office Supplies - $3,902
To: 101-54110-431 – Law Enforcement Supplies - $3,902
Chief Nelson also requested approval of the following budget transfers to cover estimated expenses for the Drugs & Medical Supplies for the remainder of the year, and to cover estimated overtime and compensatory time buy backs:
From: 101-54210-335 – Maint./Repair Buildings - $ 8,000 101-54110-453 – Vehicle Parts - 5,000 101-54110-425 – Gasoline - 18,000 101-54210-169 – Part Time Personnel - 3,000
To: 101-54210-413 – Drugs/Medical Supplies - $34,000
From: 101-54110-189 – Other Salaries/Wages - $15,000 101-54210-189 – Other Salaries/Wages - 10,000
To: 101-54110-187 – Overtime Pay - $25,000
The Finance Director questioned the $60,000 coming from the Gasoline Account.
Chief Nelson advised the price of gasoline did not increase as much as anticipated.
Following review, Comm. Peay moved, seconded by Comm. Sandlin to approve the budget amendments and transfers for the Sheriff’s Department as requested to appropriate donated monies and lease rentals for the Mounted Patrol, Teen Education Alcohol Management Team, Neighborhood Education Training, Utilities, Law Enforcement Supplies, Drug & Medical Supplies and Overtime Pay.
The motion passed unanimously by roll call vote.
Budget Minutes June 6, 2002 Page Eight
The Finance Director requested approval of the following 2001-2002 revenue adjustments for the Drug Control Fund with $575 being allocated to the Trustee’s Commission. The net increase to the ending fund balance is $56,900:
Increase Revenue: 122-42340 – General Sessions Drug Control Fines - $45,000 122-42440 – Juvenile Court Drug Control Fines - 1,975 122-42910 – Proceeds From Confiscated Property - 49,500 122-44110 – Interest Earned - (34,000) 122-48130 – Contributions - ( 5,000)
Increase Expend.: 122-54150-510 – Trustee’s Commission - 575
Increase Undesignated Fund Balance – 122-39000 - $56,900
Comm. P. Johnson moved, seconded by Comm. Jones to approve the 2001-02 Drug Control revenue adjustments and the Trustee’s Commission as requested.
The motion passed unanimously by roll call vote.
JUVENILE ACCOUNTABILITY BLOCK GRANT:
County Executive Allen reminded the committee Judge Scott had previously presented the information to the Budget Committee at the meeting on May 15. She advised the municipalities have agreed to forego their portion of the grant.
SOLID WASTE/SANITATION FUND BUDGET AMENDMENTS
2001-02 REVENUE ADJUSTMENTS:
The Finance Director requested approval of the (ATTACHED) list of 2001-02 revenue adjustments for the Solid Waste/Sanitation Fund resulting in a decrease to the ending fund balance of $29,535.
Comm. Sandlin moved, seconded by Comm. Throneberry to approve the 2001-02 revenue adjustments for the Solid Waste/Sanitation Fund with a net decrease to the ending fund balance of $29,535.
The motion passed unanimously by roll call vote.
LITTER GRANT:
County Executive Allen requested approval of the following budget amendments, which adjusts the expenditures and revenue for the litter grant to coincide with the grant amount awarded by the State Department of Transportation:
Increase Revenue: 116-46430 – Litter Program - $1,719
From: 116-39000 – Undesignated Fund Balance - $2,244 116-55720-149 – Laborers - 616 116-55720-201 – Social Security - 38 116-55720-204 – State Retirement - 54 116-55720-212 – Employer Medicare - 8
To: 116-55720-429 – Instructional Supplies - $2,000 116-55720-499 – Other Supplies/Materials - 2,679
Budget Minutes June 6, 2002 Page Nine
Comm. Peay moved, seconded by Comm. Throneberry to approve the budget amendments for the Litter Program as requested.
The motion passed unanimously by roll call vote.
LANDFILL OPERATIONS & MAINTENANCE:
Mr. Del Corbitt, County Engineer, requested approval of the following budget amendments to increase Account 116-55754-312, Contracts w/ Private Agencies due to expenses incurred as a result of the tornado. He advised they handled 550 tons of debris, and they had to use a contractor to perform that work:
From: 116-55754-336 – Maint./Repair Equipment - $10,000 116-55754-338 – Maint/Repair Vehicles - 5,000 116-55770-366 – Contracts for Postclosure Care - 5,000 116-55770-463 – Testing - 10,000
To: 116-55754-312 – Contracts w/Private Agencies - $30,000
Comm. Jones moved, seconded by Comm. Sandlin to approve the budget amendments as requested.
The motion passed unanimously by roll call vote.
Mr. Corbitt requested approval of the following budget amendment relative to the Waste Tire Grant, in which the State has frozen the funds. Mr. Corbitt stated he reported to the Public Works Department that the remaining revenue might be received by August, but after conferring with the State they have informed him there will be no additional revenue:
From: 116-39000 – Undesignated Fund Balance - $30,000
To: 116-55754-359 – Disposal Fees - $30,000
The Finance Director advised the State reduced the grant shortly after the beginning of the fiscal year from $126,000 to $91,500.
Mr. Corbitt advised the tires are not shredded but are hauled to an end-user. Mr. Corbitt advised the county was mandated to take the tires.
The County Executive advised the county was under contract with TTRI. The committee discussed renegotiating the contract with TTRI.
Comm. Sandlin suggested renegotiating with TTRI saying they can park their trailer on county property and collect the tires, TTRI is getting the tires, so therefore the county should not have to pay them anything to haul the tires.
The County Executive stated it might be possible to change the language so that the county could charge a fee to cover the cost of collecting them. She stated some counties collect the difference in the cost of operating the program and their cost.
Following discussion, Comm. Sandlin moved, seconded by Comm. Ealy to approve the budget amendment as requested to appropriate $30,000 from Account 116-39000 Undesignated Fund Balance to Account 116-55754-359, Disposal Fees.
The motion passed unanimously by roll call vote.
Comm. Sandlin moved, seconded by Comm. Throneberry to authorize the County Executive and Del Corbitt to contact Tennessee Tire Recyclers, Incorporated and open discussion for a new contract.
The motion passed unanimously by roll call vote.
Budget Minutes June 6, 2002 Page Ten
Mr. Corbitt requested approval of the following budget transfer to provide adequate funding for the month of June uniform rental:
From: 116-55754-499 – Other Supplies/Materials - $350
To: 116-55754-451 – Uniforms - $350
Comm. Jones moved, seconded by Comm. Peay to approve the budget transfer as requested.
The motion passed unanimously by roll call vote.
MISCELLANEOUS:
The Finance Director requested approval of the following budget amendment to appropriate additional funding to pay the deductible for a claim in which an object fell from a county vehicle and struck the claimant’s vehicle:
From: 116-39000 – Undesignated Fund Balance - $2,000
To: 116-58900-505 – Judgments - $2,000
Comm. P. Johnson moved, seconded by Comm. Throneberry to approve the budget amendment as requested.
The motion passed unanimously by roll call vote.
REQUEST FUNDING FOR CONVENIENCE CENTER TRUCK:
The committee was advised of a wreck of a 1991 truck being driven by a new employee at the Convenience Center. Insurance was dropped on the vehicle, because it was more than five years old.
The Public Works Committee has recommended that $90,432 for the replacement of a roll off truck be added in the Convenience Center 2002-03 budget.
Chairman Evans stated this item should probably be discussed after the Public Hearing, as the recommendation for the 2002-03 budget has been published in the newspaper.
Chairman Evans stated it appeared there were several accidents that occurred on a yearly basis in different departments. He wanted to know if there was a policy dealing with how many accidents an employee could have before disciplinary action was taken.
Comm. Ealy advised it was her understanding it was a new employee, and that a veteran driver was also in the truck. She advised the truck was totaled, and both employees were uninjured. She reported Ms. Smith advised she would have to have another truck or be faced with reducing hours at the convenience centers or even closing some of them.
Following discussion, Comm. Throneberry moved, seconded by Comm. Peay to defer any action on the $90,432 request for a roll off truck for the Convenience Center Department until after the Public Hearing on June 11.
LOCAL PURPOSE TAX FUND
2001-02 REVENUE ADJUSTMENTS:
The Finance Department requested approval of the following budget amendments to adjust the 2001-2002 revenue for the Local Purpose Tax Fund, as well as the Operating Transfers and Trustee’s Commission. There will be a net increase to the ending fund balance of $265,770:
Budget Minutes June 6, 2002 Page Eleven
Increase Revenue: 120-40290 – Other County Local Option Tax - $900,000
Decrease Revenue: 120-44110 – Interest Earned (177,000)
Increase Expend.: 120-99100-590 – Operating Transfers - $450,000 120-51900-510 – Trustee’s Commission - 7,230
Increase Fund Balance: 120-39000 - $265,770
Comm. Throneberry moved, seconded by Comm. Jones to approve the budget amendments as requested to adjust the 2001-02 revenue for the Local Purpose Tax Fund, as well as the Operating Transfers and Trustee’s Commission with a net increase to the ending fund balance of $265,770.
The motion passed unanimously by roll call vote.
ROAD & BRIDGE FUND BUDGET AMENDMENTS
2001-02 REVENUE ADJUSTMENTS:
The Finance Director requested approval of the ATTACHED list of budget amendments, which adjusts the 2001-02 revenue in the Road & Bridge Fund and results in a decrease to the ending fund balance of $239,560.
Comm. Sandlin moved, seconded by Comm. P. Johnson to approve the 2001-02 revenue for the Road & Bridge Fund resulting in a net decrease to the ending fund balance of $239,560.
The motion passed unanimously by roll call vote.
GENERAL PURPOSE SCHOOL FUND 2001-02 BUDGET AMENDMENTS:
Mr. Jeff Sandvig requested approval of the following budget amendment to cover the projected vacation payouts and related benefits for two twelve-month employees who will retire on June 30, 2002:
From: 141-71200-116 – Teachers - $11,740 141-71200-201 – Social Security - 728 141-71200-204 – State Retirement - 437 141-71200-212 – Employer Medicare - 171
To: 141-72220-105 – Supervisor/Director - $11,740 141-72220-201 – Social Security - 728 141-72220-204 – State Retirement - 437 141-72220-212 – Employer Medicare - 171
From: 141-72810-120 – Computer Programmers - $17,700
To: 141-72810-105 – Supervisor/Director - $17,700
Mr. Sandvig also requested approval of the following budget amendment, which funds the new Horizon Attendance System and the needed equipment for implementing the system. The State is requiring that all attendance and student-based reports be filed electronically next year. The existing Horizon System will not handle these electronic reporting requirements:
From: 141-71100-116 – Teachers - $232,410 141-71300-116 – Teachers - 60,000 141-71300-201 – Social Security - 3,720 141-71300-212 – Employer Medicare - 870
141-71300-448 – T&I Construction Mat. -
25,000 Budget Minutes June 6, 2002 Page Twelve
To: 141-72110-399 – Other Contracted Svc. - $252,000 141-72110-704 – Attend & Health Equip - 70,000
Mr. Sandvig advised they would have to purchase a new server. He said many of the PC’s at the schools are not powerful enough to act as a server at the school. He reported there would be 31 reports that would have to be filed electronically. He explained the penalties are $500 per day per report that they are late.
A discussion was held regarding taking the money from teacher’s salaries. Mr. Sandvig advised that there was money left over based on turnover. He stated they still have some teachers who started before teachers had to join Social Security, and there were some savings from that.
Chairman Evans stated that every year money was transferred out of the teacher’s salary accounts. He stated every year the commission tries to recommend raises and giving the teachers an increase, but yet there is always money left in the account that gets transferred out. He stated he wanted to request that the money be allocated to the teachers. He stated he understood that perhaps the School Board may not always be able to hire positions by a certain time or there may be retiree’s in the middle of the year that could affect the account.
Following discussion, Comm. Throneberry moved, seconded by Comm. P. Johnson to approve the budget amendments as requested to provide funding for projected vacation pay-outs and related benefits due to two twelve-month employees who would be retiring on June 30 and to purchase the new Horizon Attendance System and the needed equipment.
Comm. Sandlin stated he had asked numerous times about vending. He stated vending is not listed in the budget. He stated vending is a huge business. He asked where the money went?
Mr. Sandvig advised the money went into the individual school’s activity accounts.
Comm. Sandlin asked why the dollars do not appear anywhere?
Mr. Sandvig advised they appeared in the audited financial statements of the school’s activity funds.
The Finance Director advised there is a combined audit of all school activity funds that is prepared by an independent public accountant.
Comm. Jones asked if they could request a copy of the audit? She stated she would request a summary sheet of the individual schools and the revenue that is generated from the vending.
The Finance Director stated all of this information is recorded in the county’s accounting system. He stated a report could be generated from the county’s accounting system.
Chairman Evans stated he would like a copy of the report.
Following discussion the motion to approve the General Purpose School Fund budget amendments to provide funding for vacation pay-outs and related benefits to two twelve-month employees who would be retiring June 30 and to provide funding to purchase the new Horizon Attendance System passed by roll call vote with Commissioners Ealy, P. Johnson, Jones, Peay, Throneberry and Evans voting “yes”, and Commissioner Sandlin voting “no”.
Comm. Sandlin stated he wanted to know where all of the vending machine money was going. He did not believe the parents and the students were aware of the amount of revenue and how it was being used.
Comm. Sandlin moved, seconded by Comm. Jones to request a copy of the audit of the School’s Activity Accounts including a summary sheet indicating the amount of vending machine revenue and how the money is being used.
Budget Minutes June 6, 2002 Page Thirteen
Comm. Peay stated it was his understanding the School Board had changed their policy on how books that are no longer in service are disposed. He stated he has been told the books are turned back into the Central Office, and are sold.
Mr. Sandvig advised that is correct. He reported the money goes into miscellaneous revenue and amounted to $55,000 this year.
Comm. Jones asked Mr. Sandvig if there was a policy on how the vending machine revenue can be used?
Mr. Sandvig advised there was no policy, and the money can be used according to the State guidelines.
The Finance Director clarified that whenever a school spends the vending machine money, they must comply with the Board of Education’s purchasing guidelines.
Mr. Sandvig advised that was correct, and when they purchase an item over $5,000, they must go through the bid process at the Central Office.
Following discussion, the motion to request a copy of the audit of the school’s activity accounts including a summary sheet indicating the amount of vending machine revenue and how the money is being used passed unanimously by roll call vote.
SCHOOL BUILDING PROGRAM BUDGET AMENDMENT FOR ROOF REPAIR:
Mr. Sandvig advised at the last Budget Committee Meeting, it was requested that the Board look within the School Building Program for funds for the purpose of roof repair and/or replacements at David Youree School, Adult Education Building, Central Middle Annex and La Vergne High School.
Mr. Sandvig requested approval of the following School Building Program Amendment for $621,000, which does not fund any of the $325,500 needed for David Youree’s roof and leaves $777,000 unfunded for La Vergne High’s roof. He advised he does not anticipate being able to fund the $777,000 from the General Purpose School Fund:
From: Oakland & Riverdale Mechanical Systems - $452,667 Rock Springs Middle Construction - 50,000 Rock Springs Middle Site Development - 50,000 Blackman Middle Site Development - 60,000 John Colemon Roof Repair - 8,333
To Roofs:
Adult Education $ 36,000 Central Middle Annex 185,000 La Vergne High 400,000
Comm. Sandlin stated an agreement was made with the County Commission if Christiana Middle School was approved, the roof repair/replacements could be delayed.
The Finance Director stated the funds were not in the budget to cover this expenditure. He advised the only option would be to address this with a debt issuance. He advised there would not be much potential for additional funding through the Debt Service Fund. He explained if this particular bond was issued in the second half of next fiscal year, a $5 million bond could be issued. He reported about $4 million of that is already obligated for road projects and Siegel Stadium. He stated it would be tight to fit this into a bond issue without causing a deficit in the Debt Service Fund for a second year in a row. He stated that might still be something the county could deal with.
Budget Minutes June 6, 2002 Page Fourteen
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