BUDGET COMMITTEE
March 19, 2008
** NOT APPROVED **
Committee Members Present
T. Hopkins, D. Fanton, W. Dibble, W.
Hall, T. O’Grady
(Absent: C. Crandall)
Others Present
V. Fegley, R. Hartwick, D. Horan, K.
Kruger, J. Margeson, B. Reynolds, B. Riehle, T. Ross
Media Present
B. Quinn – Wellsville Daily
Reporter
Approval of Minutes
The
February 20, 2008 Budget Committee
minutes were approved on a motion by Fanton, seconded by Hall and carried.
Sales Tax Report
County
Treasurer Terri Ross distributed
copies of a Sales Tax Report reflecting receipts through March 13, 2008,
totaling $3,496,977.14. Due to the
Electronic Funds Transfer (EFT) Program for Sales Tax and Prepaid Sales Tax on
Motor Fuel, we have received approximately $560,000 more so far this year than
in 2007. Ms. Ross noted that even if you
adjust the figures to deduct a portion of the EFT that would have normally been
distributed in March, we are still showing an increase over last year.
Overtime Report
Ms.
Ross distributed copies of an Overtime Report through payroll five ending February 16, 2008. Total overtime hours worked so far for 2008 were
13,565.47 resulting in $396,518.57 in overtime costs. Of the overtime hours worked, 9,018.39 hours
were paid, and 4,547.08 were banked.
Budget
Chairman Theodore Hopkins indicated that he has met with the Sheriff, and the
Sheriff will be submitting quarterly overtime reports and will include how much
was spent on transportation and how much was reimbursed along with a report
showing how all overtime is generated.
Legislator Hopkins
stated that there is no point in other departments continuing to submit
overtime reports on a monthly basis.
Legislator
Timothy O’Grady stated that historically we request information, and then we do
not receive it. What recourse do we
have? Legislator Hopkins indicated that he believes the
Sheriff’s Office will prepare the overtime reports on a quarterly basis.
Community College Expenses
Ms.
Ross distributed copies of a Community College Report summarizing the expenses
paid to the various Community Colleges in New York
State when an Allegany County
resident attends one of their schools.
In 2007 we paid $760,981.76 for 878 students compared to $707,206.79 for
878 students in 2006. Although the
number of students didn’t change from 2006 to 2007, many are going to different
schools which might be one reason for the difference in cost. Since 2003 we have paid $3,234,870.37 in
Community College expenses.
GASB 45
Ms.
Ross also distributed copies of Harbridge Consulting Group’s Report of Allegany
County’s Actuarial Valuation of Postretirement Health Care Benefits as of
January 1, 2007. Allegany County
was obligated to complete the valuation under GASB 45 (Governmental Accounting
Standard).
Legislator
William Hall asked if the report has any implications for putting money
aside. Ms. Ross indicated that although
we were required to complete the valuations, we are not required to fund the
value of our Postretirement Health Care Benefit Plan at this time. There is currently no funding mechanism;
however, some counties are putting money aside.
Possible penalties for not funding the plan have not been
determined. County Administrator
and Budget Officer John Margeson stated that while our present value of total
future liability is about $170 million, that is 1.7 times our total County
budget, and some counties are coming in with figures that triple their county
budgets.
Sheriff’s Office – Departmental Reports
Sheriff
William Tompkins and Sheriff’s Office Accountant Randy Hartwick distributed
copies of a Federal Transport Summary Report.
The Sheriff indicated that this is the form they developed after talking
with Budget Chairman Theodore Hopkins, and if committee members would like to
see the information in a different format, please let the Sheriff know. Mr. Hartwick noted that the figures sometimes
look like they do not match up very well because our payroll period and billing
periods are not the same; however, the figures should balance out on a
quarterly basis. We are billing for the
accurate amount; however, we need to make sure that we are accounting for our
overtime correctly internally to be able to properly show how our overtime
costs are billed back. It was noted that
we received a base rate of $29/hour for transportation costs.
The
spreadsheet shows the overtime for the entire operation. There has been a misunderstanding in the past
about where overtime comes from, and the vast amount of overtime is generated
through contractual obligations. There
are a lot of hours shown as overtime that do not represent actually calling an
employee in to work on overtime. Some of
these items include such things as shift briefing and Sunday premium.
Legislator
Hopkins asked
Sheriff Tompkins and Mr. Hartwick to include these overtime reports when they
bring their quarterly reports to the committee next month.
Social Services Budget
Social
Services Commissioner Patricia
Schmelzer, Deputy Social Services Commissioner Vicky Fegley, and Accountant
Donald Horan attended the meeting to discuss and explain their programs and
budget. Mrs. Schmelzer distributed
copies of their budget worksheets listing all of the accounts within the Social
Services budget, and then she went on to explain each category answering
questions as she went. Mrs. Schmelzer
also talked about different funding criteria and eligibility requirements for
various programs. It was noted that the
total Medicaid budget for 2008 is $9,876,309.
Indigent Legal
Services Funding
Budget Committee Chairman Hopkins requested Mr.
Margeson to explain a recent NYSAC report indicating that some counties may be
in risk of losing their Indigent Legal Services Funding. Mr. Margeson indicated that we have to submit
an annual report outlining how we provide legal services to the poor. Three years ago the state started providing
financial assistance to the counties, and the counties have to show that their
expenses increase every year. Counties
have to meet these “maintenance of effort” requirements in order to continue to
be eligible for the Indigent Legal Services Funding. Mr. Margeson indicated that when he
originally completed the report for the year ending 2007, it was clear that we
would have to spend more on an annual basis to keep our funding; however, since
that time the County Treasurer
called his attention to a few figures that were not accurate, and Mr. Margeson
has submitted an amended report.
Assembly Bill
8775-A
Legislator Hopkins distributed
copies of a sample resolution in support of Assembly Bill 8775-A (New York
State Property Taxpayers Protection Act) which deals with capping school taxes
and funding. Legislator Dibble expressed
an interest in being able to read all of the backup material associated with
the bill. A motion was made by Dibble,
seconded by Hall and carried to refer the matter to the Ways and Means
Committee. Refer to Ways and Means
Committee
Future Meetings
Committee
members agreed to change the regular meeting time of the Budget
Committee from 2 p.m. on the third Wednesday of the month to 1:30 p.m.
Committee
members would like the Health Department, Office for the Aging, Probation, Public Works and Sheriff’s Office to plan to attend
the April meeting to present their quarterly reports. The Department of Social Services has a state
auditor coming to the office on that day and will plan to present their
quarterly report at the May meeting.
Legislator Hopkins also suggested
that County Treasurer Terri Ross
should plan to come in and talk about financial checks and balances at the
County.
Tax Sale
Legislator
Timothy O’Grady asked if the County is obligated to take possession of all
properties in the tax sale. Ms. Ross
indicated that the County is required to take title of tax sale properties before
a parcel is sold and the title is transferred to a buyer; however, we do not
take title to any properties with liability issues prior to the tax sale.
Adjournment
There
being no further business to come before the committee, the meeting was adjourned
on a motion by O’Grady, seconded by Dibble and carried.
Respectfully submitted,
Brenda
Rigby Riehle, Clerk of the Board
Allegany County Board of Legislators