BUDGET, FINANCE & INVESTMENT COMMITTEE

 

December 7, 2000                                  6:15 P.M.                                        Courthouse

 

MINUTES:

 

Members Present:                            Others Present:                     Others Present:

Comm. Jerry Baxter                        Evans Maples, Trustee           Hulon Watson

Comm. Joyce Ealy                          Judge Donna Scott                 Jeff Sandvig

Comm. Joe Frank Jernigan              Lynn Smith                            Brian Robertson

Comm. Paul Johnson                       Mary Schneider                     Brian Brooks

Comm. Tina Jones                           Truman Jones                        Paul Long

Comm. Dwight Throneberry             Regina Nelson                      Elaine Cawthon

Comm. Jimmy Evans, Chair.             Becky Smith

 

 

Chairman Evans presided and called the meeting to order at 6:15 P.M. with all members being present.

 

APPROVE MINUTES

The minutes of the November 9, 2000 meeting were presented for approval.

 

Comm. Baxter moved, seconded by Comm. Jones to approve the minutes as presented.

 

The motion passed unanimously by acclamation.

 

INVESTMENT REPORT:

 

Mr. Evans Maples, Trustee, presented the monthly Investment Report for the use and information of the committee. 

 

Mr. Maples explained the transactions that occurred during the month.  He reported the LGIP interest rate for the month was 6.57%.

 

Comm. Jernigan moved, seconded by Comm. Baxter to approve the Investment Report as presented.

 

The motion passed unanimously by acclamation.

 

FUND CONDITION REPORT:

 

Finance Director Paul Long presented the monthly Fund Condition Report for the use and information of the committee.

 

Mr. Long reported the Development Tax collections for the month totaled $199,500 as compared to $224,625 for November, 1999.  The year-to-date collections are $975,000 compared to $1,042,500 for the same period last year.

 

Mr. Long reviewed the fund cash balances.  The total fund cash balances are $84,810,983 with $61,061,750 being operating funds and $23,794,233 being borrowed funds.

 

Mr. Long reported the County experienced a good month in November regarding sale tax collections.  He explained the sales tax collections were up 10.3% over a year ago.

 

The committee discussed revenue that might be generated regarding delinquent personal property tax collections.

 

The balance of $6,225 remaining in the County Office Building project was also discussed.  Mr. Long reported that money was to have gone toward landscaping.  It was recommended that the Property Management Committee be advised of the balance and direct them to utilize this money for landscaping at the County Office Building .

Budget Minutes                                       December 7, 2000                              Page Two

 

Mr. Long reported there were no unusual conditions to report.

 

Comm. Baxter moved, seconded by Comm. Throneberry to approve the Fund Condition Report as presented.

 

The motion passed unanimously by acclamation.

 

GENERAL FUND BUDGET AMENDMENTS

 

AGRICULTURE EXTENSION:

 

Chairman Jimmy Evans presented the following budget transfer for consideration by the committee relative to the Agriculture Extension Department:

 

            From:  101-57100-790 – Other Equipment -                  $1,800.00

            To:  101-57100-355 – Travel -                          $1,800.00

 

Comm. Baxter moved, seconded by Comm. Throneberry to approve the budget transfer as requested.

 

The motion passed unanimously by roll call vote.

 

JUVENILE DETENTION:

 

Judge Donna Scott introduced Lynn Smith to the committee, who is the Assistant Director at the Juvenile Detention Center and acting as the Director.

 

Ms. Smith requested approval of the following budget amendment to appropriate insurance proceeds received for damages to a vehicle and to provide adequate funding for the remainder of the year for various other line items:

 

            Increase Revenue:            101-44520 – Insurance Recoveries -                 $1,116

 

            From:              101-54240-499 – Other Supplies & Materials -                $4,700

 

            To:       101-54240-334 – Maintenance Agreements -                            $   500

                        101-54240-338 – Maint./Repair Vehicles -                                   2,116

                        101-54240-355 – Travel -                                                            1,500

                        101-54240-451 – Uniforms -                                                        1,000

                        101-54240-719 – Office Equipment -                                              700

 

Comm. Baxter moved, seconded by Comm. P. Johnson to approve the budget amendment as requested.

 

The motion passed unanimously by roll call vote.

 

CRIMINAL COURT (DRUG COURT GRANT):

 

Mary Schneider, Drug Court Coordinator, requested approval of the committee for the following budget transfers to better reflect expenditures and to finalize a budget that was approved before she was hired:

 

            From:    101-53200-355 – Travel -                                    $3,020

 

            To:       101-53200-348 – Postal Charges -                       $   250

                        101-53200-435 – Office Supplies -                            450

                        101-53200-499 – Other Supplies/Materials -        1,320

                        101-53200-719 – Office Equipment -                  1,000

 

 

Budget Minutes                                    December 7, 2000                              Page Three

 

 

Comm. P. Johnson moved, seconded by Comm. Baxter, to approve the budget transfers as requested.

 

The motion passed unanimously by roll call vote.

 

CIRCUIT JUDGES:

 

Finance Director Paul Long requested approval of the following budget amendment to revise the divorce mediation program.  Mr. Long explained the State Legislature has repealed the statute that allowed Rutherford County to charge the extra $10 for marriage license effective January 1, 2001.  He explained this amendment reduces the revenue estimate and also requests to utilize $14,604 from the reserve account from last year:

 

       Decrease Revenue:      101-41110 – Marriage License -                      $6,100

 

       From:                         101-34990 – Reserved for Other General Purposes -        $14,604

 

      Increase Expend.:       101-53110-331 – Legal Services -                       $  8,504

 

Comm. P. Johnson moved, seconded by Comm. Jones, to approve the budget amendment as requested.

 

The motion passed unanimously by roll call vote.

 

EMPLOYEE BENEFITS:

 

Mr. Long explained the County does not pay unemployment tax to the State.  The County uses the reimbursement method, which means if an employee draws unemployment, it is charged to the County’s prior service, and the County must reimburse the State.  Approval of the following amendment was requested to provide adequate funding for the Unemployment Compensation Account for the remainder of the year:

 

            From:        101-39000 – Undesignated Fund Balance -                $20,000

            To:            101-58600-210 – Unemployment Compensation -      $20,000

 

Comm. Baxter moved, seconded by Comm. Jernigan, to approve the budget amendment as requested.

 

The motion passed unanimously by roll call vote.

 

SHERIFF’S DEPARTMENT:

 

Sheriff Truman Jones and Chief Regina Nelson requested approval of the following budget amendments to provide adequate funding for the Gasoline Account; and to appropriate a contribution made to the Mounted Patrol Division:

 

            From:        101-39000 – Undesignated Fund Balance -             $140,000

            To:            101-54110-425 – Gasoline -                                   $140,000

 

            Increase Revenue:            101-44570 – Contributions & Gifts -                   $250

            Increase Expend.:            101-54110-399 – Other Contracted Svc. -          $250

 

Comm. P. Johnson reported the Public Safety Committee did approve the amendment; however, he has since analyzed the gasoline situation and requested the Finance Director to also analyze the account.  An analysis of the Gasoline Account was provided for the use and information of the committee.  He reported with the gasoline prices the way they are, and taking the mileage into consideration also, he believed $90,000 should provide enough funding for the Sheriff to operate.

 

Budget Minutes                                         December 7, 2000                              Page Four

 

 

Comm. P. Johnson moved, seconded by Comm. Baxter to amend the request as follows:

 

            From:  101-39000 – Undesignated Fund Balance -                       $90,000

            To:     101-54110-425 – Gasoline -                                             $90,000

 

            Increase Revenue:            101-44570 – Contributions & Gifts -           $250

            Increase Expend.:            101-54110-399 – Other Contracted Svc.-    $250

 

The motion passed unanimously by roll call vote.

 

SOLID WASTE/SANITATION FUND BUDGET AMENDMENT

 

CONVENIENCE CENTER:

 

Ms. Becky Smith, Convenience Center Director, requested approval of the committee to appropriate insurance proceeds received from damages to the compactor and vehicles for Maintenance & Repair Vehicles:

 

    Increase Revenue:            116-44520 – Insurance Recoveries -                 $5,144

 

    Increase Expend.:            116-55732-338 – Maintenance/Repair Vehicles -     $5,144

 

Comm. Jernigan moved, seconded by Comm. Ealy to approve the budget amendment as requested.

 

The motion passed unanimously by roll call vote.

 

GENERAL PURPOSE SCHOOL FUND BUDGET AMENDMENT:

 

Mr. Hulon Watson, Superintendent, and Mr. Jeff Sandvig, Assistant Superintendent, requested approval of the following budget amendment, which requests $29,390 from the Board’s ending fund balance for engineering services for Stones River Middle School, Blackman Elementary, and Wilson Elementary.  Mr. Watson explained this money was left over at June 30 and went into the ending fund balance:

 

            From:            141-39000 – Undesignated Fund Balance -             $29,390

            To:            141-76100-321 – Engineering Services -                     $29,390

 

Comm. Jernigan moved, seconded by Comm. Baxter to approve the request as presented.

 

The motion passed unanimously by roll call vote.

 

Mr. Watson requested approval of the following budget amendment to increase the 2000-2001 budget for the Rutherford County Children’s Charity Fund.  There was $16,709 remaining in the 1999-2000 budget that went into the Board’s ending fund balance at June 30, and $5,560 in contributions have been received in the current year budget from the United Way of Rutherford County:

 

            From:                        141-39000 – Undesignated Fund Balance -             $16,709

            Increase Revenue:     141-44570 – Contributions & Gifts -                       $  5,560

 

            To:                            141-73300-599 – Other Charges -                         $22,269

 

Comm. Baxter moved, seconded by Comm. P. Johnson to approve the request as presented.

 

The motion passed unanimously by roll call vote.

 

Budget Minutes                                      December 7, 2000                              Page Five

SCHOOL BUILDING PROGRAM AMENDMENTS:

 

Mr. Watson requested approval of the following Phase II Secondary School Building program amendments totaling $33,155:

 

            From:      Blackman High Furniture/Fixtures -                              $15,899

                           Daniel McKee Bldg. Improvements -                             13,806

                           Eagleville High Bldg. Improvements -                               3,450

 

            To:            Smyrna High Turn Lane -                                               $15,990

                             Holloway Repairs -                                                            1,227

                             LaVergne High lockers -                                                        39

                        Blackman High Bldg. Improvements (Backstops) -     15,899

 

Mr. Watson reported there was a failure in the Smyrna High turn lane, and some repair had to be done. 

 

Mr. Watson requested approval of Phase II Elementary Amendments, which transfers $1,131 from two finished projects at Barfield and Rock Springs Elementary Schools to the 1998 Unidentified Elementary Repair.

 

Mr. Watson next requested approval of Phase III Elementary Amendments using $394,558 in site development funds from Blackman and Wilson Elementary Schools to cover additional expenses incurred in engineering services and the construction contracts for these two schools.

 

Following discussion, Comm. Jernigan moved, seconded by Comm. Jones to approve the Phase II Secondary amendments in the amount of $33,155; Phase II Elementary amendments in the amount of $1,131; and Phase III Elementary amendments in the amount of $394,558.

 

The motion passed unanimously by roll call vote.

 

The committee requested Mr. Sandvig report at the January, 2001 meeting what he has been able to find out regarding the additional work on the Smyrna High turn lanes and the performance bond of the contractor to determine if the Board is able to recover any money spent on the additional work.

 

REQUEST ADDITIONAL FUNDING FOR ARCHITECT’S FEES FOR SIEGEL HIGH SCHOOL:

 

Mr. Watson reported previously the Commission approved appropriating $250,000 for architect’s fees for Siegel High School with the Board to be reimbursed when the bonds are issued.  Mr. Watson requested approval of the following budget amendment, which requests an additional $452,800 so that Binkley Garcia Architects can complete the design of Siegel High School to also be repaid to the Board after the Commission borrows funds for the school:

 

            From:            141-39000 – Undesignated Fund Balance -             $452,800

            To:            141-99200-590 – Transfers to Other Funds -               $452,800

 

Comm. Baxter moved, seconded by Comm. Ealy to approve the amendment as requested.

 

The motion passed unanimously by roll call vote.

 

REQUEST FOR FUNDING FOR ROCK SPRINGS MIDDLE SCHOOL AND BLACKMAN MIDDLE SCHOOL:

 

Mr. Watson reported Rock Springs Middle School and Blackman Middle School are under design and bids were requested in November.  He reported the bids will be open on January 10 and January 17, so both contracts can be awarded and construction can start by February 1.  The contracts will be for 16 months with the schools to be open by the Fall of 2002. 

Budget Minutes                                    December 7, 2000                              Page Six

 

 

The estimated costs to construct the two schools were provided for the use and information of the committee.  The off-site cost for Rock Springs Middle School will be more, because it is located on a hillside and will require large amounts of blasting of rock and bringing topsoil to the site.  Mr. Watson reported there are some flashing lights and a walk tunnel being proposed for Blackman Middle School to make it safe for students to get across to the athletic facilities at the Blackman High School site. 

 

Mr. Watson requested approval of the committee to fund Rock Springs Middle School at $13,411,000 and Blackman Middle School at $12,511,000 for a total of $25,922,000.

 

Finance Director Paul Long distributed information to the committee regarding the monthly growth rate for the Local Option Sales Tax for 95-96, 96-97, 97-98, 98-99, 99-2000 and 2000-01.  He also distributed long range budget projections for the General Purpose School Fund after adoption of the budget and with lower sales tax estimates.

 

Mr. Long reported the analysis points out that the Debt Service Fund could support a significant amount of debt over the next eight years.  He stated, initially, the county could issue approximately $60 million this year without causing tremendous stress.

 

He said the potential problems are within the operating budget for the Board of Education.  He said the original projection indicated the school budget would be okay this year.  He said an additional $12 million in revenue could be provided next year assuming the interest is released as has been discussed, and the Tennessee State Revenue Sharing, and assuming $4 million is borrowed for capital outlay on a short-term note or some other arrangement.  He explained projections were also looked at assuming the Board may need $141 million to $142 million to operate the new schools that will come on line next year.  He explained all of this assumes that in the reappraisal year the certified rate will not be adopted for schools. 

 

He said the projections were based on a 10% growth factor in sales tax for the next two years and an 8.5% growth factor for the three years thereafter. 

 

Mr. Long also presented the same analysis assuming there is only an 8.5% performance in sales tax the next two years and reducing it to 7% thereafter.  This analysis indicated a $605,754 shortfall this year increasing to a $2,603,462 in 2005.  He said next year’s shortfall translates to 15 cent property tax levy increase, two cents the year thereafter and 30 cents in 2004.  He stated the problem is going to be trying to find a way to operate these schools. 

 

Comm. Jernigan stated in the next couple of years, he believed the School Board would have to also look at it and try to work together with the commission. 

 

Chairman Evans also recommended the School Board study the situation to determine what recommendations they could make to control the operating costs.  He stated this large of a tax increase over the next several years could really hurt some citizens.  He asked if the building and growth trend does slow down, if there were additional schools on the drawing board that could be postponed or deleted? 

 

Mr. Watson stated he would do exactly what the Chairman asked.  He stated they would cut it as close as they could and still have an effective, efficient operation.  He reported they might also conduct a survey to see if there are some other buildings they can possibly add on to.  He stated classrooms are the cheapest way to go.  He said everything he has heard is the growth is going to occur on the other side of the interstate with the corridors of Highways 31, 99 and 96.  He stated that might cause them to have to rethink what they have done with the building program. 

 

Comm. Throneberry stated the commission has to look at the big picture.  He asked Mr. Watson if it was decided all three schools could not be done, and only two could be constructed now, to prioritize and decide which schools he wanted first. 

 

 

 

Budget Minutes                                        December 7, 2000                              Page Seven

 

 

Chairman Evans stated there was an agreement with the city and the municipalities regarding the sales tax revenue to build a certain amount of schools.  He stated the county is obligated to honor the agreement.  He stated if the county did not honor their commitment, the cities and municipalities may decide not to honor the portion of funds they agreed to share. 

 

Following discussion, Comm. Jernigan moved, seconded by Comm. Baxter to approve and to forward to the full commission a bond resolution authorizing the funding of  $25,922,000, plus the City of Murfreesboro share of approximately $2.5 million for the construction of Blackman Middle School and Rock Springs Middle School.  Additionally, the resolution is to include $702,800 to be reimbursed to the General Purpose School Fund for architect’s fees for Siegel High School. 

 

The motion passed unanimously by roll call vote.

 

A discussion was held regarding the Siegel High School site, and when funding for that school might be requested.


2001-2002 BUDGET CALENDAR
:

 

A proposed 2001-2002 Budget Calendar was submitted to the committee for consideration.  Chairman Evans stated he would essentially like to have the committee complete the budget process by the end of May.  The committee agreed to revise the scheduled dates between May 3 and May 31, with the schedule to reflect those deadlines pushed back a week earlier.

 

The calendar reflects the Public Hearing scheduled on June 12, and the adoption of the budget on June 28.

 

Comm. Throneberry moved, seconded by Comm. Jones to approve the 2001-2002 Budget Calendar as revised.

 

The motion passed unanimously by acclamation.

 

OTHER BUSINESS

APPROVE OFFICIAL’S BOND:

 

The Finance Director explained the Official’s Bond for Randal Jones, the new Road Board member needed to be approved by the commission.

 

Comm. Baxter moved, seconded by Comm. Jones to approve the Official’s Bond for Randall Jones and forward the same to the full commission.

 

The motion passed by roll call vote with Comm. Jernigan voting “pass”.

 

FUNDING FOR VIRUS PROTECTION FOR INFORMATION TECHNOLOGY:

 

Mr. Brian Robertson, Information Technology Director, addressed the committee regarding two computer viruses the county’s computer system received recently.  Mr. Robertson reported the county’s employees are using e-mail more frequently to communicate departmentally and also with citizens. 

 

Mr. Robertson reported he had not anticipated the need for more virus protection.  He explained there is virus protection on individual PC’s.  He stated this is the least expensive and provides the minimal protection against viruses. 

 

He stated it appears there is now a need for more serious virus protection software like that used by large industries.  He explained there are 500 PC’s on the county’s network.  He reported this has opened up the possibility of viruses coming in.  The importance of e-mail has gone up, and the risk of using e-mail has gone up, as well.

Budget Minutes                                       December 7, 2000                              Page Eight

 

 

Mr. Robertson explained he has been evaluating software for anti-virus protection.  He stated it is a $23,500 product.  He stated he believed he might be able to obtain it for less when it is bid.  He stated he did not have enough money in his Data Processing Equipment Account to obtain the software and requested approval of the following budget amendment:

 

            From:            101-39000 – Undesignated Fund Balance -             $14,000

            To:            101-52600-709 – Data Processing Equip. -                        $14,000

 

Comm. P. Johnson moved, seconded by Comm. Jones to approve the budget amendment for the anti-virus software as requested.

 

The motion passed unanimously by roll call vote.

 

ADJOURNMENT:

 

There being no further business to be presented at this time, Chairman Evans declared the meeting adjourned at 8:25 P.M.

 

 

____________________________________________

Elaine Cawthon, Secretary

 

 

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