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WELCOME TO THE MAY 14TH, UM, FOR SUPERVISORS WORK SESSION
[A. Presentation - Warren County Audit]
AND THE FIRST ITEM ON THE AUDIT.APPRECIATE YOU BEING HERE TONIGHT.
MADAM CHAIR, THANK YOU FOR HAVING ME.
MEMBERS OF THE BOARD, AGAIN, THANK YOU FOR HAVING ME THIS EVENING.
UH, MY NAME IS MICHAEL LUPTON.
UM, AND I'M HERE TO PRESENT ON THE FISCAL YEAR 2023 FINANCIAL AUDIT.
UM, AND I HAVE A POWERPOINT PRESENTATION THAT WE CAN RUN THROUGH HERE.
AND CERTAINLY IF YOU HAVE ANY QUESTIONS AS I'M GOING THROUGH, PLEASE, PLEASE STOP ME AND WE'LL ADDRESS THOSE AS THEY COME UP.
SO, A BRIEF OVERVIEW OF THE PRESENTATION THIS EVENING.
WE HAVE REQUIRED COMMUNICATIONS WITH GOVERNING BODY.
UM, AND IN THAT I WANT TO, UH, YOU KNOW, CLARIFY MANAGEMENT'S RESPONSIBILITIES AND ALSO AUDITOR'S RESPONSIBILITIES AND THE DISTINCT DIFFERENCES BETWEEN THE TWO.
THEN WE'LL, WE WILL GO INTO AUDIT RESULTS AND THE AUDITOR'S OPINIONS AND REPORTS, AND WE'LL WORK THROUGH SOME FINANCIAL HIGHLIGHTS, SPECIFICALLY LOOKING AT THE FUND, FINANCIAL STATEMENTS, SOME STATISTICAL INFORMATION.
AND FINALLY, WE'LL, WE'LL END ON OUR COMPLIANCE TESTING AND OTHER FINDINGS OF, UH, RELATED TO THOSE.
SO OUR, UH, REQUIRED COMMUNICATION, UH, FIRST IS THE DIFFERENCE BETWEEN MANAGEMENT AND AUDITOR RESPONSIBILITIES.
AS YOU CAN SEE HERE, MANAGEMENT IS RESPONSIBLE FOR THE PREPARATION AND FAIR PRESENTATION OF THE FINANCIAL STATEMENTS.
UM, THE FACT THAT WE ASSIST IN THE PREPARATION OF THE FINANCIAL STATEMENTS DOES NOT ALLEVIATE MANAGEMENT FROM THOSE RESPONSIBILITIES.
THEY ARE STILL RESPONSIBLE FOR THAT AND ULTIMATELY TAKE AND ASSUME RESPONSIBILITY FOR THAT PROCESS.
UM, THE MOST IMPORTANT RESPONSIBILITY FOR MANAGEMENT AS IT RELATES TO THE AUDIT PERSPECTIVE IS TO DESIGN, IMPLEMENT, AND MAINTAIN A SYSTEM OF INTERNAL CONTROLS THAT IS HELPFUL AND AND RELEVANT TO PREVENTING AND DETECTING MISSTATEMENTS ON A TIMELY BASIS.
UM, SO IN DOING SO, THE ASSUMPTION IS THAT THE FINANCIAL STATEMENTS WILL BE ACCURATE, UM, AS THE, UH, STATEMENTS ARE PULLED AND AS MANAGEMENT ATTENDS TO THOSE STATEMENTS, HOPEFULLY ON, ON AT LEAST A MONTHLY BASIS.
SO WHENEVER YOU SAY A MISSTATEMENT, THAT'S, THAT'S A NICE WAY OF SAYING THAT SOMETHING WAS, WAS A LITTLE BIT OFF OR CORRECT.
SO, SO A MISSTATEMENT WOULD BE, UM, SOMETHING DEVIATING FROM THE STANDARD, SOMETHING DEVIATING FROM WHAT SHOULD BE REPORTED.
UM, OUR RESPONSIBILITY AS AUDITORS, UM, IS ULTIMATELY TO, UM, PERFORM OUR AUDIT IN ACCORDANCE WITH OUR PROFESSIONAL STANDARDS.
UM, AND IN SO DOING, OBTAINING SUFFICIENT APPROPRIATE AUDIT EVIDENCE TO RENDER AN OPINION ON THE FINANCIAL STATEMENTS.
UM, AND YOU CAN SEE HERE THAT PROCESS INCLUDES EXAMINING THE INTERNAL CONTROLS, TESTING ACCOUNT BALANCES, SAMPLING, SAMPLE TESTING OF TRANSACTIONS, AND EXAMINING, SUPPORTING DOCUMENTATION OF, OF MANY THINGS, UM, THAT WE DO AS PART OF THE AUDIT PROCESS.
AND WITH OUR OPINION, WE ISSUE A REPORT, UM, AND THAT INCLUDES OUR OPINION ON THE FINANCIAL STATEMENTS.
OTHER MATTERS TO NOTE HERE IN REQUIRED COMMUNICATION.
OH, COULD YOU GO BACK? OKAY, SURE.
SO YES, I SEE NO DIFFICULTIES ENCOUNTERED.
SO THAT MEANS YOU FOUND NO FINDINGS.
SO, SO DIFFICULTIES IN PERFORMING THE AUDIT WOULD BE IF WE WERE HINDERED FROM DOING OUR JOB.
UM, AND WE WERE NOT HINDERED BY MANAGEMENT IN DOING OUR JOB.
UM, SO IN THAT WAY, THERE WERE NO DIFFICULTIES THAT WERE ENCOUNTERED, UM, CORRECTED AND UNCORRECTED MISSTATEMENTS.
WE DID PROPOSE MATERIAL ADJUSTMENTS AS PART OF THE AUDIT AND MANAGEMENT WILL BE, UH, UH, REVIEWING THOSE AND ASSESSING THOSE FOR IMPLEMENTATION INTO THE ACCOUNTING SOFTWARE AND THE ACCOUNTING STRUCTURE OF THE COUNTY.
UM, DISAGREEMENTS WITH MANAGEMENT, WE HAD NO DISAGREEMENTS IN THE APPLICATION OF ACCOUNTING PRINCIPLES, AND TO OUR UNDERSTANDING, THERE WERE NO SECONDARY, UH, CONSULTATION WITH OTHER AUDITORS, UH, WHAT WE WOULD TERM AS OPINION SHOPPING, WHICH WOULD BE A RED FLAG FROM OUR PERSPECTIVE.
UM, AND FINALLY, OTHER MATTERS, THERE IS A DISCLAIMER OF OPINION AS WE'VE HAD FOR SEVERAL YEARS NOW ON THE EDA FINANCIAL STATEMENTS, UH, AS THEY'RE NOT REPORTED AS PART OF THE FINANCIAL REPORTING PACKET.
AND THAT'S, THAT INCLUDES ANY REVENUE OR EXPENDITURES? THAT'S CORRECT.
SO CAN, CAN YOU EXPLAIN, CAN YOU GO, SO DISCLAIMER OF OPINION MM-HMM.
UM, SO THE, THE EDA IS OBVIOUSLY A SEPARATE ENTITY FROM THE COUNTY.
UM, IT IS THOUGH WHAT WE CALL A DISCREETLY PRESENTED COMPONENT UNIT.
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FINANCIAL STATEMENTS GET PRESENTED WITH THE COUNTY'S FINANCIAL STATEMENTS SIMILAR TO HOW THE SCHOOL BOARD'S FINANCIAL STATEMENTS GET REPORTED WITH THE COUNTY'S FINANCIAL STATEMENTS.UM, THE FACT IS THAT WE, UH, THE, THE EDA FINANCIAL STATEMENTS HAVE NOT BEEN AUDITED FOR SEVERAL YEARS, AND BECAUSE OF THAT, THEY HAVE BEEN EXCLUDED FROM THE FINANCIAL REPORTING DOCUMENT OF THE COUNTY.
UM, AND SINCE THEY'RE EXCLUDED FROM THE FINANCIAL REPORTING DOCUMENT OF THE COUNTY, WE HAVE TO DISCLAIM AN OPINION ON THOSE FINANCIALS.
WE CANNOT RENDER AN OPINION ON THOSE FINANCIALS BECAUSE THEY DO NOT, THEY ARE EXCLUDED FROM THE FINANCIALS.
WHEN YOU SAY EXCLUDED, THAT MEANS THAT IT BECOMES A BIG BLACK HOLE AS COMPARED TO, UM, WHEN IT WAS LAST REPORTED IN THE COUNTY'S FINANCIAL STATEMENTS.
BUT THAT WAS, YOU'D HAVE TO GO BACK TO FY 17, UM, FOR WHEN IT WAS LAST REPORTED, I THINK FY 17 OR 18 FOR WHEN IT WAS LAST REPORTED IN THE COUNTY'S FINANCIALS.
AND JUST TO REMIND THE BOARD, IN JULY ONE OF 19, THE COUNTY BECAME THE FISCAL AGENT FOR THE EDA.
UP UNTIL THAT TIME, THE EDA HAD THEIR OWN REVENUE AND WROTE THEIR OWN CHECKS, WHICH WAS HOW ALL OF THIS STUFF WAS ABLE TO OCCUR, BECAUSE THEY HAD TWO SETS OF BOOKS OUT THERE.
SO 17, 18 AND 1819 WERE NOT AUDITED.
IF YOU REMEMBER, PRIOR, 1718 WAS THE YEAR THAT WAS IN QUESTION THAT THE AUDITORS, UM, SAID THEY COULD NO LONGER DO.
THEY STOPPED IN THE MIDDLE OF THE AUDIT IS WHAT THEY DID.
UM, SO BROWN EDWARDS, AND I BELIEVE YOU HAVE ALL SEEN THE REPORT, DID THOSE TWO YEARS, AND WE HAVE BEEN LOOKING TO START A NEW AUDIT WITH, FOR THE EDA BEGINNING JULY ONE OF 19.
AND THE PROBLEM WE HAVE HAD IS NO ONE CAN, INCLUDING BROWN EDWARDS CAN EXPLAIN THEIR BALANCES JUNE 30 OF 19, WHICH WOULD BE WHAT WAS THERE AT 1201 ON JULY ONE OF 19.
SO WE'VE HAD, UH, JOHN MONTERO, UH, HELPING US TO TRY TO SORT ALL THAT OUT, AND HE'S REAL CLOSE TO THAT, BUT WE'VE HAD HIM DOING SOME WORK ON THE QUESTIONS THAT ARE HERE INSTEAD.
AND SO WE KIND OF SET THAT ASIDE TO GO BACK AND HAVE HIM WORK ON THIS.
BUT THAT'S WHERE THE BASIS IS.
WE CAN, WE CAN EASILY SHOW THE MONEY THAT WAS CAME IN AND THE MONEY WAS SPENT WHEN THEY'RE ON THE TRACK, BUT I CAN'T SHOW HOW THEY GOT ON THE TRACK.
I CAN'T SHOW THAT JUNE 30, 18 SLASH JULY ONE 18 BALANCE TO SAY WHAT THEY STARTED WITH, IF THAT HELPS.
HOPEFULLY PROVIDE SOME CLARITY TO, TO YOUR QUESTION AS WELL.
UM, SO WHEN YOU ALL GET THE FINANCIAL REPORT, THE ANNUAL COMPREHENSIVE FINANCIAL REPORT, THERE WILL BE FOUR SECTIONS, FOUR MAJOR SECTIONS, THE INTRODUCTORY SECTION, THE FINANCIAL SECTION, THE STATISTICAL SECTION, AND THE COMPLIANCE SECTION.
BY FAR, THE FINANCIAL SECTION IS THE LARGEST OF ALL SECTIONS.
OUR OPINION ON THE COUNTY FINANCIAL STATEMENTS IN THE SCHOOL BOARD IS WHAT WE CALL AN UNMODIFIED OPINION.
WHAT THAT MEANS IS THAT THE, THE, THE FINANCIALS AS PRESENTED ARE MATERIALLY CORRECT IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES.
UM, THAT IS, UH, IN OTHER WORDS, A CLEAN OPINION ON THE FINANCIAL STATEMENTS THEMSELVES, THE FINANCIAL INFORMATION, UM, THAT IS THE, THE LIMIT TO THAT OPINION.
BUT IT IS THE BEST OPINION WE CAN OFFER IN OUR PROFESSION AS, UH, AS IT RELATES TO HAVING ANY SORT OF MODIFICATION IN, IN THIS CASE, IT'S UNMODIFIED.
SO, JUST SO I UNDERSTAND, SO UN IT'S YOUR UNMODIFIED OPINION.
IS THAT EQUIVALENT TO SAY THAT, THAT YOU UM, THAT THERE WAS NO FINDINGS? NOT YET
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SO, SO THIS IS, THIS IS AN OPINION ON THE FINANCIALS THEMSELVES, NOT ON ANY OF THE PERIPHERAL STUFF THAT WE WOULD HAVE FINDINGS ON.UM, UH, AND, AND BASICALLY IT, IT, YOU KNOW, WE COULD HAVE, WE COULD HAVE HAD OURSELVES A HUNDRED JOURNAL ENTRIES FROM AN AUDIT PERSPECTIVE.
THAT WOULD BE A SERIOUS ISSUE FROM A CONTROLS PERSPECTIVE, BECAUSE WE WERE BASICALLY HAVING TO CREATE, YOU KNOW, FAIRLY STATED, UH, FINANCIAL STATEMENTS.
BUT THE FACT IS THE FINANCIAL STATEMENTS ARE MATERIALLY CORRECT.
AND THAT'S WHAT WE'RE SAYING THERE IS THAT NO MATTER WHAT EFFORT WAS PUT IN TO GET TO THAT POINT, THEY ARE MATERIALLY CORRECT.
IF I'M CORRECT, THAT WAS ONE OF THE ISSUES LAST YEAR IS THAT YOU DID HAVE TO MAKE A LOT OF THE ADJUSTMENTS FOR US, AND MRS. SCOTT HAS WORKED HARD AT TRYING TO GET THAT PART OF THIS ADDRESS SO THAT THEY DON'T HAVE TO DO THAT.
SO, SO JUST TO, JUST TO BE A LITTLE BIT MORE CLEAR ON THIS SURE.
UM, SAY FOR EXAMPLE, UH, WE WEREN'T ABLE TO AUDIT PROPERTY TAXES.
I'M JUST RANDOMLY THROWING THAT OUT THERE, BUT THAT'S JUST AN EXAMPLE.
WE WERE ABLE TO AUDIT PROPERTY TAXES
UM, THAT WOULD BE AN EXAMPLE OF A MODIFICATION.
BECAUSE THEY, I, I'M JUST, THE, THE REASON I'M ASKING IS BECAUSE I, I'M JUST CURIOUS AS TO, YOU KNOW, THE, UH, UM, SO, SO WHEN, WHEN YOU TAKE A LOOK AT, SAY LIKE A HOME BUDGET MM-HMM.
UM, YOU KNOW, YOU, YOU'RE TRYING TO GET A HANDLE ON WHERE THE MONEY'S GOING WITHIN THE, WITHIN THE HOME, BUT THEN YOU SEE ALL OF THESE ATM WITHDRAWALS, RIGHT? YOU HAVE NO CLUE, WELL, WHERE DID THAT GET SPENT ON, YOU KNOW, YOU ASK YOUR KIDS, WHERE DID THAT GET SPENT ON? RIGHT.
AND, YOU KNOW, IT'S KINDA LIKE, YOU KNOW, YEAH.
AND, AND TO ME, THAT WOULD BE EITHER MATERIAL, YOU KNOW, WHERE, WHERE WHAT, YOU KNOW, THE MONEY WAS DRAWN OUT.
AND WOULD THAT BE A MODIFIED OPINION, OR WOULD THAT BE MATERIAL, MATERIAL EFFECTIVE, OR WOULD IT BE EITHER ONE? UM, I, I, I THINK IT COULD BE EITHER.
UM, I THINK IF, IF YOU WERE UNABLE TO IDENTIFY WHAT THOSE TRANSACTIONS WERE AND THEY WERE MATERIAL ENOUGH TO THE FINANCIAL STATEMENTS THAT, UM, FROM AN AUDIT PERSPECTIVE WE WOULD BE CONCERNED ABOUT RENDERING AN OPINION, WE'D LIKELY MODIFY OUR OPINION ON THAT.
UM, HOWEVER, IF IT WERE A PERVASIVE ISSUE THAT DIDN'T NECESSARILY HAVE TOO MUCH BEARING ON THE MATERIAL MATERIALITY OF THE FINANCIAL STATEMENTS, MAYBE IT WOULD BE KIND OF A, A MORE OF AN INTERNAL CONTROL WEAKNESS.
BECAUSE THERE WOULD NOT BE THE CONTROLS IN PLACE TO IDENTIFY THE NATURE OF THESE TRANSACTIONS.
AND, UH, HERE IS THE DISCLAIMER OF OPINION FOR THE EDA, UH, FINANCIAL INFORMATION.
I JUST PUT IT THERE AS, BECAUSE IT'S PART OF THE OPINION, UH, UH, REPORT THAT WE HAVE RENDERED, BUT WE HAVE DISCUSSED THAT PIECE OF IT ALREADY.
A FEW FINANCIAL STATEMENT HIGHLIGHTS.
EXHIBIT THREE IS THE BALANCE SHEET OF THE COUNTY.
IT'S A SNAPSHOT AS OF JUNE 30TH, 2023.
WHAT ASSETS, LIABILITIES, OTHER DEFERRED ITEMS AND FUND BALANCES WERE AS OF THAT DATE.
UM, COMBINED ENDING FUND BALANCES FOR THE GOVERNMENTAL FUNDS, ALL GOVERNMENTAL FUNDS.
THAT INCLUDES THE GENERAL, UH, SPECIAL PROJECTS, UH, CAPITAL IMPROVEMENT, UH, UH, ASSET REPLACEMENT, AND OTHER, UH, MORE NON-MAJOR FUNDS.
UH, THOSE COMBINED ENDING FUND BALANCES AMOUNTED TO ABOUT 34.5 MILLION.
THE GENERAL FUND, UH, BY ITSELF HAD A TOTAL FUND BALANCE OF ABOUT 13.3 MILLION OF THAT AMOUNT.
THERE WAS AN UNASSIGNED FUND BALANCE OF APPROXIMATELY 10.8 MILLION, UM, AND ALSO UNASSIGNED AND COMMITTED FUND BALANCES, WHICH ARE, UH, THAT CAN BE USED AT THE DISCRETION OF THE BOARD, UM, AMOUNTED TO ABOUT 30.1 MILLION, UH, FOR BOTH CATEGORIES.
AND THE COMMITTED FUND BALANCES ARE MOSTLY FOR CAPITAL PROJECTS.
EXHIBIT FIVE IS THE, THE STATEMENT OF CHANGES.
ESSENTIALLY YOUR PROFIT AND LOSS AS A, AS AN ENTITY.
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COMBINED FUND BALANCES DECREASED BY ABOUT $5.7 MILLION INTO FY 2023.UH, THE GENERAL FUND FUND BALANCE DECREASED BY ABOUT 7.7 MILLION.
AND I HAVE A NOTE HERE THAT THE GENERAL FUND BALANCE DECREASE WAS MOSTLY DUE TO TRANSFERS TO THE CAPITAL IMPROVEMENT AND ASSET REPLACEMENT FUNDS, WHICH, UM, I KNOW THINKING BACK TO FY 20 THREES A WHILE AGO, BUT THAT'S WHEN THOSE FUNDS WERE CREATED.
UM, AND THEY WERE FUNDED, UH, BY NOT ONLY THE SPECIAL PROJECTS FUND, BUT ALSO TRANSFERS FROM THE GENERAL FUND AS WELL.
AND, UH, CERTAINLY THERE WERE, UH, APPROPRIATION TO SCHOOL BOARD OVER BUDGET.
UM, MOSTLY THAT WAS DUE TO CAPITAL PROJECTS, UH, THAT THE SCHOOL BOARD HAD, UH, GOING ON DURING FY 23.
I THINK LFK, UH, WAS THE, THE BIGGEST CAPITAL PROJECT, UM, AT THAT TIME.
SO A BAR GRAPH OF THE FUND BALANCE BY TYPE FOR ALL GOVERNMENTAL FUNDS.
UH, YOU CAN SEE THAT TOTAL FUND BALANCE IS ABOUT 35 MILLION, A LITTLE UNDER, UM, AND IS MADE UP OF, A MAJORITY OF IT IS COMMITTED, UH, FOR CAPITAL PROJECTS.
SO YOU CAN SEE IN THAT BROWN COLOR THERE, THAT'S THE COMMITTED FUND BALANCE PORTION.
THE UNASSIGNED FUND BALANCE PORTION IS THE LIGHT GREEN PORTION AT THE TOP.
UM, SO THOSE ARE THE TWO, UH, MOST SIGNIFICANT FUND BALANCE TYPES, UH, FOR THE COUNTY ON ON YEAR 2022 AND 2023.
THE DARKER GREEN AT THE BOTTOM OF THE GRAPH.
I DON'T SEE, UM, A COLOR CODE TO EXPLAIN THAT.
SO THAT IS A NONS SPENDABLE FUND BALANCE.
UM, THE REASON IT'S NONS SPENDABLE, IT'S, IT'S THINGS LIKE PREPAID EXPENDITURES WHERE IT, THE, THE MONEY'S ALREADY BEEN SPENT, BUT IT'S FOR THINGS THAT ARE BEING RECOGNIZED IN THE FUTURE.
SO THEN, SO THEN THAT, THAT WOULD BE THE DIFFERENCE BETWEEN WHAT, UM, UM, AND I'M TRYING TO THINK OF THE TERM.
THERE'S COMMITTED AND THEN THERE'S, THERE'S ANOTHER TERM IN THERE, AND I CAN'T THINK OF THE NAME OF IT.
WHERE, SO THERE'S COMMITTED, UM, UH, THE, THE, THE FUND BALANCE TYPES ARE, UH, UH, NONS, SPENDABLE, RESTRICTED, UH, ASSIGNED COMMITTED AND UNASSIGNED.
THOSE ARE THE FIVE DIFFERENT FUND BALANCE TYPES.
UM, AND HERE IS A, UH, AN, UH, RENDERING OF THE GENERAL FUND EXPENDITURES, EXCLUDING CAPITAL PROJECTS VERSUS THE FUND BALANCE.
UM, SO YOU CAN SEE, UH, THE EXPENDITURES HAVE STEADILY BEEN INCREASING, AND YOU CAN SEE THAT DIP IN FUND BALANCE IN 2023, UM, THAT WE JUST DISCUSSED, UH, DUE TO TRANSFERS TO THE, THE CAPITAL PROJECT FUNDS AND TO THE SCHOOL BOARD FOR CAPITAL PROJECTS.
AND THAT NUMBER IS, I, YOU JUST SHOW IT, ARE EXPENDITURES PETURES, AM I SWAGGY 95 MILLION FOR 2023? UM, ROUGHLY, YES.
SO THAT WOULD BE THE, THE, THE ROUGH IT'D BE AROUND 98.
BETWEEN SIX AND 96 90 8 MILLION WAS WHAT WE SPENT.
SORRY, COULD YOU GO BACK TO THE PREVIOUS SLIDE? SURE.
SO THE, SO TO, TO EXPAND A LITTLE BIT, I, I, I REMEMBER THE TERM THAT I WAS TRYING TO THINK OF, UH, COMMITTED VERSUS OBLIGATED, THE OBLIGATED FEE.
BECAUSE TO ME, THE DIFFERENCE IS COMMITTED MEANS THAT I'M TAKING THIS MONEY, I'VE RECOGNIZED THAT I'M GOING TO BUY FIVE VEHICLES.
BUT I HAVE NOT SIGNED THE CONTRACTS.
I'VE ALREADY SIGNED THE CONTRACT, THEY'RE ON THE WAY, BUT THEY'RE NOT HERE YET.
SO I'M NOT GONNA PAY FOR IT UNTIL THEY DRIVE IN THE DOOR.
IS THAT THE DIFFERENCE? IS THAT, IS THAT WHAT THAT THAT DARK GREEN DOWN THERE IS? SO, UM, YES, YES AND NO.
UM, OBLIGATED IS NOT A FUND BALANCE TYPE, UH, AND GOVERN FOR, FOR GOVERNMENTAL FINANCIAL REPORTING, UM, THAT THAT DARK GREEN IS NONS SPENDABLE.
THAT WOULD BE, UH, JUST AS AN EXAMPLE, IF, UM, THE COUNTY WERE TO PAY FOR HEALTH INSURANCE A YEAR AHEAD OF TIME OR SOMETHING OF THAT NATURE, UM, THAT PAID HEALTH INSURANCE IN JUNE, BUT IT WAS FOR THE NEXT MONTH, FOR EXAMPLE, THAT WOULD BE A PREPAID EXPENDITURE.
BUT IS THE MONEY STILL IN THE COUNTY'S, UH, ACCOUNT? NO.
THAT'S WHAT THE, THAT'S WHAT NONS, SPENDABLE, UH, FUND BALANCE IS.
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A FUTURE PERIOD.SO THEN IT'S, IT'S, IT'S NOT IN YOUR ACCOUNT.
YOU NEED TO BE ABLE TO SHOW THAT I'VE GOT THIS THING COMING UP AND OKAY.
I, I THINK I KIND OF FOLLOWED IT.
UM, BECAUSE IT'S, YEAH, IT HASN'T BEEN RECOGNIZED AS AN EXPENSE YET.
AND SO IT'S GONNA BE SET ASIDE AS NONS SPENDABLE UNTIL IT CAN BE RECOGNIZED AS AN EXPENSE.
SO THAT NONS SPENDABLE AMOUNT FOR MM-HMM.
UM, BUT IF YOU WENT TO THE NEXT SLIDE TO THE LINE GRAPH WHERE THE, THE EXPENDITURES WERE 96 OR 98 MILLION MM-HMM.
BUT ON A CASH BASIS, IT'S SPENT, AND THAT'S WHY THE GENERAL FUND IS STILL LOWERED, UM, THE FUND BALANCE.
SO THOSE EXPENDITURES DO NOT INCLUDE THE ROUGHLY 2 MILLION TO YOUR POINT OF NONS SPENDABLE FUND BALANCE OR PREPAID EXPENDITURES.
UM, SOME OTHER GENERAL FUND STATISTICS, AS YOU CAN SEE HERE, UH, THE, THE, UH, PERCENTAGE OF UNASSIGNED FUND BALANCE TO GENERAL FUND EXPENDITURES OVER THE LAST FOUR YEARS, THERE WAS A SIGNIFICANT DECREASE BETWEEN 22 AND 23.
AND AGAIN, UM, THE, THE, THE, THE REASON IS, UH, DUE TO THOSE SIGNIFICANT TRANSFERS TO OTHER FUNDS, UM, AND ALSO TO CAPITAL PROJECTS, UH, AT THE SCHOOL BOARD AND GENERAL FUND REVENUES FOR THE CURRENT AND THE THREE PRIOR YEARS, AS YOU CAN SEE, UH, THE TRAJECTORY THERE, UH, FOR THE, THE GENERAL FUND REVENUES.
AND JUST A BRIEF NOTE HERE, THAT THE STATISTICAL SECTION, UH, WHEN, WHENEVER YOU DO, WHENEVER YOU LOOK AT ANY ACT FOR, UM, THE ANNUAL COMPREHENSIVE FINANCIAL REPORT, IT PROVIDES, UH, SOME, SOME GOOD HISTORICAL TREND DATA.
UH, NOT ONLY, UH, FINANCIAL, UH, BUT ALSO OPERATING, UM, AND DEMOGRAPHIC.
SO A GOOD PLACE TO SPEND, SPEND A FEW MINUTES WHEN, WHEN YOU'RE LOOKING AT ANY ACT FOR DOCUMENT, CAN, CAN YOU GO BACK A COUPLE SLIDES TO THAT PERCENTAGE? SURE.
FUND BALANCES PERCENTAGE OF EXPENDITURES.
UM, AND MAYBE THIS IS A QUESTION FOR ED.
I'M TRYING TO REMEMBER THAT TOP METRIC.
IS THAT ONE OF THE ONES THAT DAVENPORT SAID GOES INTO OUR BOND RATING? UM, YES.
SO I'M WONDERING, DO YOU, DO YOU REMEMBER WHAT THAT THRESHOLD WAS? WHERE YOU WANNA STAY ABOVE A CERTAIN PERCENTAGE FOR THAT? YOU WANT TO BE ABOVE 15%.
SO, WELL, THIS IS WHAT MRS. COOK AND I TOLD THE BOARD LAST YEAR YEAH.
IS THAT WE WANT MORE MONEY, REMEMBER FROM LOOKING AT THE DATA THAT WAS AVAILABLE THAT WE HAD A YEAR AGO.
AND PART OF THIS TOO, UM, IN, WE HAD THIS SPECIAL PROJECTS FUND, WHICH HAD APPROXIMATELY $20 MILLION.
AND WE HAD BEEN WORKING ON HOW TO UTILIZE THAT MONEY RATHER THAN HAVING IT LAY DORMANT.
AND IN JULY OF 23, UM, JULY OF 22, JULY OF 22, UM, MR. ROBERTSON AT THE TIME, THE FINANCE DIRECTOR CAME TO THE BOARD TO MOVE THOSE FUNDS INTO ASSETS AND CAPITAL AND TAKE THEM OUT OF SPECIAL PROJECTS.
AND SPECIAL PROJECTS WAS REALLY KIND OF AN EXTENSION OF THE GENERAL FUND.
SO NOW THEY GO INTO THEIR OWN DEPARTMENT, THEIR OWN FUND THERE, IF YOU WILL.
AND THAT SHIFTED IN WHAT YOU SEE HERE, BECAUSE THEN ALL THAT MONEY WAS GOING INTO ASSETS AND CAPITAL.
AND DURING THE BUDGET PROCESS, WE REVIEWED THAT, THOSE BUDGETS AS WELL.
IT'S, IT'S THE, UM, CAPITAL WHAT, OF COURSE, CAPITAL IMPROVEMENT, AND IT'S THE ASSET REPLACEMENT FUND.
THAT'S, AND I, I BELIEVE THE ASSET REPLACEMENTS FUND WAS A BRAND NEW FUND THAT WAS CREATED FROM THIS, THIS TRANSITION THAT WE MADE.
SO IT'S NOT LIKE THE MONEY IS NOT YEAH.
JUST A, UH, A LINE GRAPH HERE OF THE SELECTED MAJOR EXPENDITURE CATEGORIES.
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YOU CAN SEE, UH, UH, EDUCATION RELATED EXPENDITURES, UH, IS THE MOST SIGNIFICANT EXPENDITURE CATEGORY.AND WE SEE THAT EVERYWHERE IN EVERY COUNTY THAT WE GO TO.
THAT IS USUALLY THE LARGEST, UH, MAJOR EXPENDITURE CATEGORY.
UH, THERE IS OBVIOUSLY A TRAJECTORY UPWARDS, UH, TOWARDS ABOUT 32 AND A HALF MILLION, UH, FOR PURPOSES OF, UM, YOU KNOW, UH, UH, TREND ANALYSIS HERE.
UM, AND YOU CAN SEE UNDERNEATH THAT IS PUBLIC SAFETY.
AND THE YELLOW LINE, UH, TWO FROM THE BOTTOM IS HEALTH AND WELFARE SERVICES.
AND FINALLY, THE, THE BOTTOM LINE IS THE GENERAL GOVERNMENT ADMINISTRATION, AND THE SAME TYPE OF REPRESENTATION FOR MAJOR REVENUE CAPITAL, MAJOR REVENUE CATEGORIES.
UM, THE TOP LINE BEING GENERAL PROPERTY TAXES AS BEING THE MOST SIGNIFICANT RE REVENUE SOURCE OF THE COUNTY.
THEN BELOW THAT, INTERGOVERNMENTAL REVENUES, WHICH ARE FEDERAL AND STATE REVENUES, UH, AND BELOW THAT OTHER LOCAL TAXES AND CHARGES FOR SERVICES.
AND FINALLY PERMITS PRIVILEGE FEES AND REGULAR REGULATORY LICENSES.
SO, SO IF YOU, IF YOU EXPANDED THIS MM-HMM.
UM, OH, YOU MEAN IF YOU ADDED THEM ALL TOGETHER? YEAH, I KNOW YOU WERE ASKING.
I'M ASKING YOU TO DO MATH IN PUBLIC, WHICH NEVER WORKS
I THINK, I THINK IT WAS ABOUT 98 MILLION, UH, IS WHAT WE SAW FOR FY 23.
AND FINALLY, OUR COMPLIANCE SECTION.
THIS IS WHERE WE WOULD, UH, REPORT ANY FINDINGS THAT WE HAD AS IT RELATES TO, UM, OUR ASSESSMENT OF INTERNAL CONTROLS.
AS YOU CAN SEE HERE, UH, WE DID HAVE A, A MATERIAL WEAKNESS.
IT'S THE SAME WEAKNESS THAT WE REPORTED FOR, UM, IN FY 2022.
AND IT'S RELATED TO MATERIAL AUDIT ADJUSTMENTS BEING PROPOSED BY THE AUDITOR.
UM, THAT IS AN INDICATION THAT THERE IS A WEAKNESS IN THE INTERNAL CONTROL ENVIRONMENT.
UM, AND MOST NOTABLY, YOU KNOW, AS I MENTIONED AT THE OUTSET OF THIS PRESENTATION, UM, IT'S IMPORTANT TO STRUCTURE INTERNAL CONTROLS SUCH THAT ANY SORT OF MISSTATEMENTS, MATERIAL MISSTATEMENTS CAN BE PREVENTED OR DETECTED IN A TIMELY MANNER.
UM, AND WHAT THAT REPRESENTS IS THAT THE CURRENT SYSTEM OF INTERNAL CONTROLS IS NOT SET UP IN SUCH A WAY THAT PREVENTS OR DETECTS THESE MISSTATEMENTS IN A TIMELY MANNER.
IN YOUR JUDGMENT, WHAT IS TIMELY, UH, TIMELY? YOU KNOW, WE, JUST LOOKING AT IT FROM AN OPERATIONAL STANDPOINT, WE WOULD WANT THOSE ASSESSMENTS TO BE MADE, UM, ON A MONTHLY BASIS.
UM, THAT WOULD BE THE MOST IDEAL LEVEL OF CONTROL.
UM, YOU KNOW, FROM AN ANNUAL AUDIT PERSPECTIVE, UH, YOU KNOW, HAVING THE YEAR END ADJUSTMENTS AND THE ANNUAL FINANCIALS RECONCILED AND, AND ACCURATE, UH, WITHIN 60 TO, TO, TO, TO REALLY 60 TO 90 DAYS WOULD BE THE IDEAL TIMEFRAME THERE, BECAUSE THERE'S A, A LITTLE BIT MORE LEGWORK THAT GOES INTO GETTING THE ANNUAL FINANCIALS WRAPPED UP AS OPPOSED TO THE MONTHLY FINANCIALS.
SO IN OTHER WORDS, WHEN IT COMES TO THE END OF THE YEAR, AND WE ARE GIVEN A TRANSFER APPROVAL MM-HMM.
IS THAT WHAT YOU'RE REFERRING TO? NOT IN THE TIMELY MANNER OF MAKING TRANSFERS OR, YEAH.
I MEAN, IS THIS A PIECE OF IT OR IT, IT'S A PIECE OF IT FOR SURE.
UM, BUT ALSO JUST ASSESSING THE DIFFERENT FINANCIAL REPORTING ASPECTS OF THE COUNTY.
UM, FOR EXAMPLE, YOU KNOW, THERE, THERE WAS, YOU KNOW, ONE THING THAT WE WENT BACK AND FORTH ON WITH CATEGORIZATION OF FEDERAL AND STATE REVENUES, UM, AND, YOU KNOW, IT, IT, IT WORKED OUT IN SUCH A WAY THAT, YOU KNOW, MANAGEMENT WAS ABLE TO GIVE US THE INFORMATION WE NEEDED, BUT IT WASN'T UNTIL, YOU KNOW, WELL BEYOND THE TIMEFRAME THAT, THAT WE WOULD EXPECT FOR A TIMELY REMITTANCE OF ACCURATE, UM, INFORMATION, ACCURATE AND COMPLETE INFORMATION.
UM, SO YEAH, I MEAN, IT'S, IT'S ULTIMATELY, UH, UH, BASED ON THE LEVEL OF, UM, INVOLVEMENT THAT WE HAVE TO HAVE IN THE PROCESS IN ORDER TO GET THE FINANCIAL STATEMENTS, UM, INTO A MATERIALLY CORRECT FORM FOR PRESENTATION.
AND THEN OUR REPORT ON THE UNIFORM GUIDANCE, WHICH IS OUR, UH, WHICH IS THE SINGLE AUDIT PROVISION FOR FEDERAL PROGRAMS, UH, WE AUDITED SEVERAL DIFFERENT MAJOR PROGRAMS, UH, ONE OF WHICH WAS THE CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS OR
[00:30:01]
ARPA.UM, AND IN THAT AUDIT, SINGLE AUDIT, WE NOTED INCORRECT REPORTING OF PROJECT EXPENDITURES ON THE ANNUAL P AND E REPORT THAT WAS SUBMITTED IN MARCH, 2023.
UM, SO THIS WOULD BE A, UH, FEDERAL FINDING, UH, FOR THAT PARTICULAR PROGRAM IN THE P AND E STANDS FOR, UH, PROJECT, PROJECT AND EXPENDITURE, I THINK IS WHAT THAT STANDS FOR.
WELL, WHEN I, WHEN I SEE INCORRECT MM-HMM.
IF THIS WAS JUST A FINDING THAT IT'S BEEN CORRECTED, CAN YOU BACK UP AND WHAT, WHAT WAS THE MATERIAL WEAKNESS AND WHAT WERE THE ADJUSTMENTS ON THE PRIOR, OR, OR IS THAT IT? DID YOU JUST, IS IT THE CORONAVIRUS? SO THAT'S NOT THE MATERIAL WEAKNESS, THAT'S A SEPARATE FINDING RELATED TO THAT FEDERAL PROGRAM.
SPECIFICALLY THE, THE MATERIAL WEAKNESS, UM, IS, IS A RESULT, UM, OF A, A COMBINATION OF ITEMS MOSTLY, UM, GETTING TO THE FACT THAT WE HAD TO PROPOSE, UH, NUMEROUS AUDIT ADJUSTMENTS THAT WERE MATERIAL TO THE FINANCIAL STATEMENTS.
UM, IT'S NOT JUST ONE MATERIAL AUDIT ADJUSTMENT, UM, BUT, UH, A COLLECTION OF AUDIT ADJUSTMENTS THAT WE HAD TO PROPOSE, UH, FOR PURPOSES OF, OF GETTING THE BOOKS INTO, UM, MAT MATERIALLY ACCURATE POSITION.
SO, SO TO ME, A A MATERIAL WEAKNESS WOULD MEAN THAT, UH, THAT, THAT YOU COME IN AND YOU SAY, WELL, I SPENT, UH, YOU KNOW, $20,000 ON, ON, YOU KNOW, ICE CREAM CHERRY MACHINES.
AND THEN YOU FIND OUT THAT, WELL, NO, BECAUSE IT WAS, BECAUSE IT WAS ACCOUNTED FOR INCORRECTLY.
WE ACTUALLY SPENT 23,000 ON THAT.
AND SO THAT WOULD BE THE MATERIAL WEAKNESS BECAUSE YOU'RE NOT REAL.
YOU, YOU, YOU'RE NOT REAL FIRM AS TO WHERE IS THE MONEY GOING.
I MEAN, THAT, THAT'S A FAIR ASSESSMENT.
IT ALSO COULD BE RELATED TO, UH, YEAR END ACCRUALS.
YOU KNOW, FOR EXAMPLE, THERE ARE, UM, EXPENDITURES AND REVENUES THAT GET BOOKED BACK TO THE PRIOR FISCAL YEAR BECAUSE THEY'RE RELATED TO THE PRIOR FISCAL YEAR, BUT THEY HAVEN'T BEEN PAID UNTIL THE SUBSEQUENT YEAR.
AND SO IF THERE ARE ITEMS THAT WEREN'T PICKED UP IN THE YEAR-END CLOSE PROCESS THAT WE CAUGHT AS PART OF OUR AUDIT PROCESS, THAT WOULD BE DEEMED TO BE A WEAKNESS IN THE, IN THE YEAR-END CLOSE PROCESS, BECAUSE THOSE WERE NOT IDENTIFIED PRIOR TO OUR INTERVENTION.
WHEN YOU SAY, UH, NUMEROUS AUDIT ADJUSTMENTS, ARE YOU, ARE YOU TALKING ABOUT A DOZEN OR A COUPLE OF HUNDRED OR, I MEAN, A DOZEN.
ARE ARE YOU ABLE TO IDENTIFY SORT OF THE ROOT OF THOSE AND, AND RELAY THOSE THE SAME QUESTION AS, AS IS BEFORE? DO WE, DO WE NOW KNOW YEAH.
WHAT DROVE THOSE ADJUSTMENTS? YEAH.
SO THAT WE DON'T HAVE TO DO THAT AGAIN.
I MEAN, I'LL CERTAINLY DEFER TO, UH, TO ALYSSA AND ED AS IT RELATES TO, UM, THE, THE KNOWLEDGE GAINED, I GUESS, THROUGHOUT THE PROCESS TO IMPLEMENT PROCESSES GOING FORWARD.
UM, BUT, UM, YEAH, I THINK THAT THE, THE ADJUSTMENTS THAT WE HAD, UM, TO THE POINT THAT WE JUST MADE, YOU KNOW, WERE RELATED TO ACCRUALS, WERE RELATED TO PROPERTY TAXES OR RELATED TO, UM, UH, DEFERRAL OF REVENUES, UM, UH, RELATED TO, UH, CERTAIN, UH, AGAIN, EXPENDITURE ACCRUALS FOR WHICH WE IDENTIFIED AS PART OF A AUDIT PROCESS, ACCRUED PAYROLL, THINGS OF THAT NATURE.
UM, AND SO, YOU KNOW, I THINK THAT, YOU KNOW, WITH THE, WITH THE, WITH THE APPROACH THAT THE FINANCE DEPARTMENT IS NOW TAKING AS BEING KIND OF A MORE TEAM-BASED APPROACH, UM, WHERE THERE ARE SEVERAL STAFF MEMBERS WORKING ON THIS ALONG WITH A CONSULTANT, UM, I, I AM, I'M HOPEFUL THAT GOING FORWARD, WE WON'T HAVE THE, THE AMOUNT OF ADJUSTMENTS THAT WE HAD, UM, THIS YEAR OR THE YEAR PRIOR.
YOU'D AGREE WITH THAT, ALYSSA? YES.
YEAH, WE LEARNED A LOT THROUGH THE, THIS YEAR.
SO THESE ARE MORE OF ACCOUNTING TYPE ADJUSTMENTS THAT NEED TO BE MADE, THANK YOU.
UM, IT'S NOT NECESSARILY THAT WE DIDN'T GET THE MONEY, IT WAS WHERE SPECIFICALLY IT NEEDS TO GO.
SO LIKE THE REVENUE ACCRUALS AND THE REVENUE CATEGORIZATION.
OUR PROPERTY TAX IS A PARTICULAR CHALLENGE.
AT LEAST THE JUNE 5TH PAYMENT IS, IS DUE 25 DAYS BEFORE THE END OF THE FISCAL YEAR THAT THEY'RE ACCRUED TOWARD.
[00:35:01]
A MONTH LATE AND THAT IT'S IN A NEW FISCAL YEAR AND CREATES A MESS, I WOULD GUESS.CAN CAN YOU, CAN YOU EXPLAIN THE TERM ACCRUAL? WHAT DOES THAT MEAN? SURE.
UM, IT'S, IT'S AN ACCOUNTING CONCEPT, UM, THAT ESSENTIALLY MEANS THAT YOU ARE MOVING EITHER REVENUE OR EXPENSES BACK TO THE PRIOR YEAR.
UM, AND THE REASON YOU'RE DOING THAT IS BECAUSE THEY WERE INCURRED IN THE PRIOR YEAR INCURRED, OR SHOULD HAVE BEEN RECOGNIZED IN THE PRIOR YEAR, BUT DIDN'T ACTUALLY, THE CASH DIDN'T MOVE UNTIL AFTER THE END OF THE YEAR.
THAT'S WHY SMALL BUSINESSES USE CASH ACCOUNTING.
CASH BASIS ACCOUNTING IS BY FAR A MUCH EASIER METRIC TO FOLLOW FOR SURE.
SO, JUST AS AN EXAMPLE, UM, SALES TAX, WHEN WE PAY SALES TAX PURCHASING SOMETHING, IT IS RECORDED IN THE MONTH OF MAY.
AND SO AT THE END OF MAY, THE VENDOR, WHOEVER WE BOUGHT THIS FROM, HAS 30 DAYS TO REPORT THIS TO THE STATE.
SO THEY HAVE TO REPORT IT JUNE 30TH, THEN THE STATE DOESN'T REPORT IT BACK TO THE JURISDICTIONS UNTIL AFTER JULY 1ST, AFTER JULY 31.
SO THE MONEY YOU RECEIVE IN JULY OVER IN THE TREASURER'S OFFICE REALLY NEEDS TO BE ACCRUED BACK TO THE PRIOR YEAR.
AND THERE'S A WHOLE BUNCH OF STATE, UH, REVENUES THAT COME IN IN THAT MANNER, AND WE JUST NEED TO REMEMBER TO KEEP TRACK OF 'EM.
AND WHEN THE TREASURER GETS ONE TO RECORD THEM BACK.
THAT'S EXACTLY IT FROM THE REVENUE PERSPECTIVE.
AND JUST A SIMPLE EXAMPLE FOR EXPENDITURES WOULD BE UTILITIES.
SAY YOU HAD UTILITIES FOR WHICH, UM, YOU WERE BILLED FOR THE MONTH OF JUNE, YOU RECEIVED THAT BILL IN JULY, AND YOU PAY IT IN JULY.
UM, THE CASH WENT OUT OF THE BANK IN JULY.
BUT YOU HAVE TO ACCRUE THAT EXPENSE BACK TO THE PERIOD IN WHICH IT WAS INCURRED, WHICH WOULD'VE BEEN JUNE.
WITH THE DELINQUENT TAXES THAT WE'VE COLLECTED, HOW DO YOU DO THAT? BECAUSE THEY COULD BE SEVERAL YEARS BACK.
DO YOU HAVE TO GO BACK TO THE ORIGINAL YEAR THEY WERE DUE OR WHEN WE GOT PAYMENT FOR THEM? SO, UH, FOR PROPERTY TAXES, A RECEIVABLE IS BOOKED, UH, FOR THE BALANCE THAT IS A RECEIVABLE AS OF THE END OF THE YEAR.
SO WHAT HASN'T BEEN PAID, IT'S BOOKED AS A RECEIVABLE, UM, WHICH MEANS THAT REVENUE IS BEING ACCRUED BACK TO THE PROPER FISCAL YEAR.
UM, WHENEVER YOU BOOK A RECEIVABLE, A RECEIVABLE, EXCUSE ME, YOU, YOU, YOU BOOK A RECEIVABLE AND YOU BOOK THE REVENUE, THAT'S THE, THE JOURNAL ENTRY THAT'S BEING MADE.
UM, AND SO WHENEVER A DELINQUENT TAX BILL IS PAID, SAY IT'S TWO YEARS AFTER THE FACT, WHAT THAT DOES IS THE CASH IS COLLECTED AND IT JUST WRITES DOWN THAT RECEIVABLE BALANCE.
'CAUSE IT'S NO LONGER RECEIVABLE, BUT IT WAS BOOKED AS REVENUE AND THE, AND THE PERIOD THAT IT WAS LEVIED.
AND, AND JUST ONE MORE NOTE ON, UM, UH, THE MATERIAL WEAKNESS AND, AND JUST KIND OF ONGOING CONTROLS.
UH, YOU KNOW, I, I THINK IT IS IMPORTANT FOR FINANCE TO BE INVOLVED.
UM, YOU KNOW, ESPECIALLY, UM, YOU KNOW, WITH, WITH SCHOOL TRANSFERS.
UM, AND, AND, AND ITS RELATION TO COMPARING THAT TO THE BUDGET ITEM.
UM, YOU KNOW, CERTAINLY THE TREASURER MAKES TRANSFERS AND, AND THAT'S, THAT'S HISTORICALLY HOW IT'S BEEN HERE.
AND, UH, IT'S, IT'S, IT'S BECOMING, YOU KNOW, NOT BECOMING, IT REALLY IS IMPORTANT FOR, FOR FINANCE TO ALSO BE IN THE KNOW OF THAT PROCESS SO THAT THEY CAN ASSESS WHERE THINGS ARE BEING POSTED ON THE COUNTY'S LEDGER BECAUSE THE SCHOOLS OPERATE ON A COMPLETELY DIFFERENT SYSTEM FROM THE COUNTY.
AND SO, UH, IT'S, IT'S OFTENTIMES KIND OF PUT ON THE TREASURE TO IDENTIFY WHERE IT SHOULD BE RECORDED.
UM, AND THAT'S FINE, BUT FINANCE SHOULD ALSO BE PART OF THAT PROCESS.
IT MAKES FOR A, UM, A MORE, UM, YOU KNOW, FINANCE HAS A, A DIFFERENT ASPECT OR, OR VANTAGE POINT FOR HOW THAT THE FINANCES SHOULD BE ACCOUNTED FOR.
UM, THAT MIGHT BE DIFFERENT THAN THE EXPERIENCE OF THE TREASURER.
UM, SO GOING FORWARD THAT MIGHT BE A, A GOOD MEASURE TO IMPLEMENT.
AND I THINK WE DISCUSSED THAT WITH
[00:40:01]
ALYSSA, AND I THINK SHE'S ON BOARD WITH THAT AS WELL.SO WHEN YOU SAY HISTORICALLY DONE HERE MM-HMM.
UM, UH, MOST OF THE TIME FINANCE IS VERY MUCH INVOLVED IN THAT PROCESS WITH OTHER COUNTIES.
I, I, I WOULD, I WOULD, FOR A LACK OF A BETTER WORD.
EVERY COUNTY IS UNIQUE, BUT
WARREN IS CERTAINLY ONE OF THE, THE FEW THAT I WORK WITH THAT DO IT THAT WAY.
I MEAN, YOU KNOW, IT, IT, IT'S REALLY KIND OF A, YOU GOTTA TAKE A RISK ASSESSMENT APPROACH.
YOU KNOW, IF, UM, IF IT'S SOMETHING THAT, YOU KNOW, THE, THE TREASURER HAS GREAT EXPERIENCE WITH THIS PROCESS, AND I'M NOT KNOCKING THE TREASURER'S OFFICE AT ALL.
I'M JUST, YOU KNOW, SPEAKING WITH, WITH EXAMPLES HERE.
UM, AND YOU HAVE A VERY EXPERIENCED TREASURER WHO'S FAMILIAR WITH THAT PROCESS.
UM, THEN THAT MIGHT NOT BE AS NECESSARY BECAUSE THEY KNOW THE INS AND OUTS OF THE REPORTING FUNCTIONS.
UM, BUT REALLY HAVING A TEAM BASED APPROACH HERE WITH FINANCE BEING INVOLVED IN THAT PROCESS WOULD BE, WOULD BE HELPFUL.
MS. SCOTT, MAYBE WE NEED TO PUT THIS ON OUR AGENDA AT THE FINANCE AUDIT COMMITTEE.
'CAUSE WE HAVE ALL THOSE PLAYERS.
WE ARE BEGINNING TO TAKE ON ADJUSTMENTS TO THE GENERAL LEDGER, UM, WHERE PRIORLY, WHERE BEFORE THE, THE TREASURER WAS MAKING THOSE ADJUSTMENTS.
UM, IT'S SOMETHING AS SIMPLE AS THE REVENUE THAT WE GET IN FOR SEPAGE.
I DON'T KNOW IF A FISCAL POLICY NECESSARILY WOULD BE IN ORDER, BUT DEFINITELY, CERTAINLY.
I THINK THAT WOULD ADJUSTMENT RESPONSIBILITIES.
THAT WOULD BE THE, THE, UM, THE FORM, IF YOU WILL, TO ACTUALLY DISCUSS THIS WITH THE TREASURER YES.
AND COME UP WITH SOME TYPE OF AGREEMENT YES.
OR SOMETHING THAT, HOW WE CAN FIX THIS IN THE FUTURE.
WE'VE DEFINITELY ALREADY HAD THOSE CONVERSATIONS.
AND WE'RE STARTING TO MAKE THOSE ADJUSTMENTS LITTLE BY LITTLE.
I LIKEN, I, I, I LIKEN IT TO HAVING A CHECKBOOK WHERE ALL THE FAMILY GETS TO WRITE CHECKS, BUT NOBODY WRITES IN THE LEDGER, SO UNTIL YOU GET YOUR BANK STATEMENT BACK, AND THEN YOU GOT A MESS OF FIGURING IT OUT.
SO IT, IT SOUNDS LIKE WE NEED TO DEFINITELY FIX THE PROBLEM THERE.
THAT'S THE END OF THE PRESENTATION THAT I HAVE FOR YOU ALL.
UM, I'M OPEN TO ANY OTHER QUESTIONS OR OTHER TOPICS OF CONVERSATION IF, IF YOU ALL HAVE ANY.
SO WHEN ARE WE GONNA GET THE FINAL REPORT? YEAH, SO, UM, WE'RE STILL WORKING WITH ALYSSA AND HER TEAM TO FINISH UP A COUPLE OF ITEMS. UM, BUT WE SHOULD BE ABLE TO HOPEFULLY GET THINGS DONE WITHIN THE NEXT COUPLE OF WEEKS, NEXT COUPLE OF WEEKS.
UM, AND I BRIEFLY REVIEWED THAT WHILE SITTING BACK THERE, AND WE SHOULD BE ABLE TO, UH, TO GET EVERYTHING TURNED AROUND, UH, SOON.
UM, IT'S, IT'S DEPENDENT UPON KIND OF THE TIMING OF, OF THE, THE TEAM HERE, UM, WITH EVERYTHING.
SO WE JUST SAW A PRESENTATION WHERE YOU USED ACTUAL NUMBERS MM-HMM.
BUT YET WE HAVE NOT SEEN THOSE REAL NUMBERS ON A PIECE OF PAPER YET.
AND YOU'RE TELLING ME THAT WE'RE NOT GONNA SEE THOSE REAL RULE NUMBERS IN ANOTHER COUPLE OF WEEKS? WELL, UH, WE'LL CERTAINLY HAVE A DRAFT BEFORE.
UM, YOU KNOW, THAT TIME THE, THE TIME PERIOD FOR A, FOR A FINAL ISSUANCE, UM, EXTENDS, UH, BEYOND WHEN WE WOULD HAVE A DRAFT, BECAUSE WE HAVE A QUALITY CONTROL PROCESS THAT TAKES ABOUT SEVEN TO 10 DAYS, UH, TO WORK THROUGH.
UM, SO WHAT YOU PRESENTED HERE MIGHT HAVE SOME TWEAKS BY TIME.
THE, THE, THE NUMBERS, HAS IT ALREADY GONE THROUGH YOUR QUALITY CONTROL? THE NUMBERS SHOULD NOT HAVE ANY TWEAKS.
THE NUMBERS THAT WE PRESENTED TO TODAY, AT LEAST THE LINES ON THE GRAPHS.
THERE WERE CERTAINLY SOME, SOME NUMBERS IN NARRATIVE FORM, BUT, WELL, I, FOR EXAMPLE, BUT YOU'RE CORRECT AND I'LL, I'LL SHOW YOU WHAT I'M TALKING ABOUT.
SO THE GRAPH THAT SAYS EXPENDITURES GENERAL FUND.
AND THEN YOU HAVE THE, THE LINE GRAPH AND THERE IS NO NUMBER THERE.
AND THAT'S WHEN I SAID, OH, SO IS THAT 95 MILLION? AND YOU SAID, OH, IT COULD BE 96, 90 8 MILLION.
SO THEN YOU GO TO THE OTHER GRAPH AND IT SAYS, THESE ARE OUR REVENUES.
AGAIN, THERE'S NO NUMBERS, JUST LINES.
AND THE REVENUES WAS, UH, POSSIBILITY $93 MILLION, YOU KNOW, SO THERE'S A LITTLE DELTA THERE.
AND OF COURSE THESE, THESE ARE JUST GRAPHS.
YOU KNOW, AND, AND SO WE'RE KIND OF DOING THIS TO IT.
I WANNA SEE THE REAL NUMBERS AND, AND YOU, YOU WILL SEE THEM.
[00:45:01]
WHAT WE HAVE TO WORK THROUGH NOW, I THINK IS MOSTLY RELATED TO KIND OF BUDGETARY CAT BUDGETARY CATEGORIZATION.UM, AND SO BUDGET TO ACTUAL FIGURES, WHICH WE DIDN'T DISCUSS TODAY, MAY BE DIFFERENT THAN WHAT THEY'RE PRESENTING NOW.
UM, BUT THAT'S FOR, YOU KNOW, FINANCE TO HAVE THE FINAL ASSESSMENT ON.
UM, BUT THE ACTUAL NUMBERS THAT WE PRESENTED TODAY SHOULD NOT MOVE FROM WHAT WE PRESENTED.
AND THE NARRATIVE FIGURES AS WELL.
AND THE NARRATIVE FIGURES AS WELL.
SO IF, IF THE SYSTEM SOMEPLACE IN THE SCHOOLS OR THE COUNTY OR WHATEVER BOUGHT A BUS MM-HMM.
BUT I, I WOULD GO AS FAR AS TO SAY THAT THE CATEGORIZATION OF THE ACTUAL EXPENDITURES ARE NOT GOING TO CHANGE.
WHAT WE'RE, WHAT WE'RE KIND OF STILL KIND OF IN THE PROCESS OF ASSESSING IS THE CATEGORIZATION OF THE BUDGET FIGURES.
UM, UM, AND SO BUDGET TO ACTUAL, I MEAN, THE BUDGET TO ACTUAL ASSESSMENT WOULD BE, COULD BE SLIGHTLY DIFFERENT BASED ON HOW THAT ASSESSMENT, UM, WHAT THAT ASSESSMENT PRODUCES, UM, BUT THE ACTUAL FIGURES AS WE'VE PRESENTED TODAY, SO THE AMOUNT SPENT IS WHAT THE AMOUNT SPENT IS.
SO WHAT COULD BE TWEAKED IS THE REVENUE, UM, IN THE REVENUE CATEGORY OR THE BUDGET.
NO, AND, AND NOT EVEN THE ACTUAL FIGURES.
AGAIN, I THINK WE'RE JUST, WE'RE, WE'RE, WE'RE, THE ASSESSMENT TO BE MADE IS ON THE BUDGET FIGURES THAT ARE PRESENTED IN THE FINANCIAL REPORT.
UM, SO THOSE BUDGET FIGURES MIGHT CHANGE, BUT THE ACTUAL REVENUES AND THE ACTUAL EXPENDITURES THAT, YOU KNOW, OCCURRED IN FY 23, THOSE NUMBERS ARE GONNA BE STATIC.
SO ANYWAY, UM, THE REASON WHY I AM JUST PICKING ON THIS IS BECAUSE HERE WE'RE ENTERING OUR BUDGET, WE'RE GONNA BE APPROVING OUR BUDGET.
AND IN THE PAST, WE'VE USED THE AUDIT TO DETERMINE WHAT OUR REVENUE BASE WAS.
AND PART OF THAT ANALYSIS WAS LOOKING AT THE SCHOOL BUDGET AND EXPENDITURES AND SEEING WHAT THE SURPLUS WAS.
AND SO NOW YOU'RE, WHAT I'M HEARING, I'M NOT GONNA SEE A REAL NUMBER OF WHAT THE SURPLUS OR NON SURPLUS OF THE SCHOOL BUDGET UNTIL THIS REPORT IS RELEASED.
UM, I THINK THAT, I THINK THAT WE PROBABLY HAVE A GOOD INDICATION OF, OF WHAT THAT'S GOING TO BE, UM, UH, IN THE DRAFT FINANCIALS.
AND I MEAN THAT'S, AND AGAIN, THAT'S GONNA BE, AND, AND THE, THE SCHOOLS I KNOW THEY HAVE A LITTLE OVER $2 MILLION THAT'S RESTRICTED FUND BALANCE FOR SCHOOL CONSTRUCTION.
THEY RECEIVED A GRANT, UH, FROM THE STATE.
UM, THAT WAS, THAT'S A, WAS RESTRICTED FOR THAT PURPOSE.
UM, AND SO AT LEAST THAT MUCH RESTRICTED FOR THAT PARTICULAR PURPOSE.
UM, AND BASED ON WHAT WE ARE SEEING NOW, THERE'S NOT GONNA BE ANY TURN BACK TO THE COUNTY, UM, FROM A BUDGET TO ACTUAL PERSPECTIVE, UM, THERE'S NOT GOING TO BE ANY FUNDS TURNED BACK TO THE COUNTY IN FOR FISCAL YEAR 24.
SO YOU'RE SAYING, SO WHAT THEY, SO WHAT THE NUMBERS THAT YOU'RE SEEING RIGHT NOW MM-HMM.
SO, SO THEY RECEIVED, SO THE SCHOOL, UM, SPENT MORE THAN IT WAS APPROPRIATED.
THEY SPENT MORE THAN WHAT WAS APPROPRIATED FROM WHAT WE'RE SEEING SO FAR FOR THE OPERATIONAL BUDGET.
AND SO THERE WAS AN ADDITIONAL AMOUNT NEEDED TO COVER THAT DIFFERENCE AND, YOU KNOW, FOR THE, FOR, FOR THE COUNTY APPROPRIATION.
DID THAT EVER COME TO US? SO IT, IT DID NOT COME TO THE BOARD.
AND THE ONLY TIME IT COMES BACK TO THE BOARD OF SUPERVISORS IS IF THERE IS A CHANGE IN THE CATEGORY.
[00:50:01]
TREASURER TRANSFERS MONEY TO ON UPON THE REQUEST OF THE SCHOOL BOARD.THERE'S A REGULAR PROCESS FOR THIS AND SAYS, WE NEED $200,000 FOR THESE ITEMS. AND THE TREASURER TRANSFERS THOSE AMOUNTS AND IT NEVER COMES TO THE FINANCE DEPARTMENT OR TO THE BOARD.
SO WITH THE, UM, CAPITAL AND OPERATING, UM, MIXED IN ONE ACCOUNT, UM, YOU'RE NOT REAL SURE EXACTLY WHERE YOU ARE IN EACH OF THE CATEGORIES.
AM I SAYING THIS IN A, A GOOD WAY? SO, SO NO, THE BOARD NEVER KNEW AND NEITHER DID THE FINANCE DEPARTMENT THAT THERE WAS THIS QUESTION.
WE HAD TALKED FROM THE BEGINNING OF THIS BUDGET CYCLE THAT WE WERE GOING TO BUILD THIS BUDGET CYCLE WITHOUT USING RESERVES THAT WE NEEDED TO DO THAT BECAUSE WE WERE CONCERNED ABOUT THE GENERAL, UM, STATUS THERE.
BUT THIS SPECIFIC IS WHAT IT IS SUGGESTED THAT THE COMMITTEE TALK WITH THE TREASURER AND THE COMMISSIONER ABOUT, WITH THE FINANCE DIRECTOR, THAT MAYBE THE FINANCE DIRECTOR NEEDS TO KNOW WHEN WE'RE TRANSFERRING MONEY.
SO WHAT I THINK I UNDERSTAND, AND I JUST NEED TO UNDERSTAND THIS BECAUSE WE'VE AL I HAVE AL ALWAYS HAVE USED THIS AUDIT MM-HMM.
AND I KNOW IT'S DIFFICULT 'CAUSE WE'RE A YEAR AHEAD AND ALL THAT KIND OF THING.
SO I HAVE ALWAYS, I WAS UNDERSTOOD THAT WHEN THE COUNTY GIVES MONEY, THEY, WE GIVE THEM TWO POTS OF MONEY.
THIS IS YOUR BUDGET FOR OPERATIONS.
THIS IS YOUR BUDGET FOR CAPITAL IMPROVEMENT.
AND I BELIEVE WE'VE APPROPRIATED THAT IN THAT MANNER.
AND THE OPERATIONAL SIDE, WE HAVE THE CATEGORIES INSTRUCTION AND ADMIN AND ALL, AND WE AS THE BOARD APPROVE THE BUDGET FOR THOSE DIFFERENT CATEGORIES.
BUT THAT, YOU KNOW, WE DO NEGOTIATIONS AND WE APPROVE IT.
AND THEN OF COURSE WE, WITH THE CAPITAL IMPROVEMENT, THE SAME WAY THEY SAY THAT WE, THEY WANT TO RENOVATE X, Y, Z.
SO, SO, SO NOW WHAT I'M HEARING, WHAT I'M, I THINK I'M HEARING IS THAT WHEN THE SCHOOL RECEIVES THESE APPROPRIATIONS, THAT THE, THAT THE SUPERVISORS HAVE APPROVED IN DIFFERENT SEGMENTS, IF YOU WILL, DIFFERENT FUNDS OR WHATEVER, THEY GET THE MONEY THE SCHOOL DOES, AND THEY PUT IT IN ONE FUND.
THE, THE SCHOOL HAS A COMPLETELY DIFFERENT ACCOUNTING SYSTEM.
UM, SO THEY, THEY REPORT, UM, UH, HOW THEY NEED TO BASED ON THEIR ACCOUNTING SYSTEM.
THEY ACTUALLY HAVE, ROB, YOU CAN CORRECT ME, SEVEN FUNDS, UM, YES.
UM, THAT, THAT ARE REPORTED WITHIN THE SCHOOL SYSTEM.
AND, AND ON THE COUNTY'S LEDGER, THERE ARE ONLY FOUR SCHOOL FUNDS.
AND SO IT'S, IT'S ESSENTIALLY SOME OF THE FUNDS THAT ARE ON THE SCHOOL SYSTEM ARE CONSOLIDATED FOR AS, AS OPERATIONAL FUNDS.
UM, BUT I THINK WHAT, WHAT HAS HAPPENED IN FY 23 IS THERE WAS NOT AS MUCH, UM, FINANCIAL GUIDANCE FROM GUIDANCE FROM THE FINANCE DEPARTMENT AS IT RELATES TO WHICH FUND THESE EXPENDITURES ARE BEING POSTED TO ON THE COUNTY'S BOOKS.
THE SCHOOL'S BEEN ACCOUNTING FOR 'EM AS THEY'VE ALWAYS BEEN ACCOUNTED FOR THEM, UM, YOU KNOW, ON THEIR SYSTEM.
IT'S JUST A MATTER OF HOW THEY'VE BEEN ACCOUNTED FOR ON THE COUNTY'S BOOKS.
'CAUSE THERE ARE TWO SEPARATE SYSTEMS. AND SO I THINK GOING FORWARD WITH THIS CHANGE IN METHODOLOGY WHERE FINANCE IS MORE INVOLVED IN THE ACCOUNTING OF THESE DISBURSEMENTS, UM, THAT'S GONNA BE HELPFUL.
I, I TOTALLY UNDERSTAND WHAT I, WELL, I'M SCRATCHING MY HEAD A LITTLE BIT ON, IS THAT HERE WE APPROPRIATE MONEY TO HOW MANY
[00:55:01]
CATEGORIES? SEVEN SEVEN CATEGORIES.AND NOW THE SCHOOL ONLY HAS FOUR CATEGORIES THAT THEY CAN TAKE THE BUDGET FOR SEVEN CATEGORIES AND DISTRIBUTE IT WITH THEIR CATEGORIES.
NO, THEY HAVE THE SAME SEVEN CATEGORIES.
UM, BUT IN OUR, IN THE TREASURER'S OFFICE, THERE'S AN OPERATING ACCOUNT, A CAPITAL ACCOUNT, A TEXTBOOK ACCOUNT, I BELIEVE, AND IT'S THE LAST ONE, TRANSPORTATION, SCHOOL, FOOD, NOT WHAT'S THE FOURTH ONE? SCHOOL? FOOD.
SO THOSE ARE FUNDS RATHER THAN CATEGORIES.
SO WE CAN TALK A LITTLE BIT MORE ABOUT THIS, YOU KNOW, BECAUSE WHAT I'M HAVING PROBLEMS WITH NOT SO MUCH PROBLEMS, I, I I NEED TO BE, UH, EDUCATED A LITTLE BIT MORE IS HOW CAN THE TREASURER'S DISPERSE MONEY TO THE SCHOOL WITHOUT THE, OR THE COUNTY KNOWING THAT THEY MAY BE, UM, COVERING OVERAGE ON A CATEGORY OR FUND THAT WE APPROVED FOR.
AND I'M JUST GONNA, SO AS AN EXAMPLE, YOU HAVE THE ADMIN FOR US AS A CATEGORY.
AND THEN IF, IF THEY, IF THE SCHOOL HAS A FUND THAT'S CALLED, UM, ADMIN AND THEY'RE OVERRUNNING THAT WHEN WE APPROPRIATED SO MUCH MONEY FOR THAT, AND IF THE TREASURER IS GIVING THEM MONEY WITHOUT US KNOWING ABOUT IT, WHAT'S THE POINT OF US DOING WHAT WE'RE DOING? IF THAT'S, IF, IF THAT'S JUST A SCENARIO, UM, THE SAME.
SO WE WILL TALK OFFLINE A LITTLE BIT MORE ABOUT HOW ALL THIS WORK AND DEFINITELY WE WILL PRESENT THIS TO THE, UM, FINANCE AUDIT COMMITTEE TO MAKE SURE IT'S FIXED.
IS THIS NORMAL OR IS THIS OUT OF, OUT OF PATTERN? WHAT WAS THE TERM HE USED? LET ME SAY, WAS IT HISTORICALLY DONE THIS WAY? UM, IT, IT, I MEAN IT'S WHAT NORMAL, LIKE THE, THE TREASURER? WELL, I MEAN I HAVE A, I HAVE A, UH, AN EMAIL THAT SAYS SCHOOLS COMBINED THEIR OPERATING IN CAPITAL ACCOUNTS.
IS THAT WHAT YOU JUST, YOU CONFIRMED? UM, WELL, SO I THINK, I MEAN THIS GO AHEAD.
WELL, I MEAN MAYBE INSTEAD OF ME PUTTING WORDS IN YOUR MOUTH, RE RESTATE WHAT YOU SAID, UH, OKAY.
SO, UM, SO THE SCHOOLS HAVE A SEPARATE CAPITAL IMPROVEMENT FUND THAT THEY ACCOUNT FOR, UM, AND AN OPERATING FUND AND AN YEAH, EXACTLY.
AND AN OPERATING FUND AND A FEW OTHER FUNDS AS WELL.
UM, THAT SYSTEM ON THE SCHOOL SIDE IS COMPLETELY SEPARATE FROM THE COUNTY SYSTEM.
I UNDERSTAND THERE ARE TWO COMPLETELY DIFFERENT SYSTEMS. AND SO WHAT HAS TO HAPPEN IS THERE ARE JOURNAL ENTRIES THAT NEED TO BE MADE ON THE COUNTY SIDE IN ORDER TO RECORD THE ACTIVITY THAT THE SCHOOL HAS ACCOUNTED FOR IN THEIR SYSTEM.
AND WHAT HAS HAPPENED IS THAT SOME OF THE ITEMS, UM, THAT I BELIEVE ARE RECORDED IN THE SCHOOL'S CAPITAL PROJECTS FUND MADE ITS WAY TO THE SCHOOL OPERATING FUND ON THE COUNTY SIDE.
SO THERE'S A, A, A, A DISCONNECT THERE OF KIND OF WHERE THE ACTUALS ALIGN WITH THE BUDGET BECAUSE THE BUDGET IS SET UP AS YOU ALL HAVE APPROPRIATED IT TO THE CORRECT FUNDS, BUT THE ACTUAL TRANSACTIONS AND EXPENDITURES HAVE NOT MADE ITS WAY TO THE CORRECT FUNDS.
SO YOU SAID THAT SOME OF THE CAPITAL, SO YOU SAID SOMETHING ABOUT FUNDS MADE THEIR WAY INTO YEAH.
THE OPERATING FUNDS ON THE COUNTY SIDE.
SO THEY, BUT, BUT I THOUGHT THAT THE COUNTY APPROPRIATED IN OPERATIONS AND APPROPRIATED IN CAPITAL, IS THAT WHAT THE SUPERVISORS DO? WE APPROPRIATE IN OPERATIONS AND WE APPROPRIATE IN CAPITAL.
SO HOW DO FUNDS FIND THEIR WAY FROM ONE TO THE OTHER? I, I, THAT'S A MYSTERY.
I'M, SO HELP ME OUT IF I'M WRONG HERE.
AND ROB, AS I UNDERSTAND IT, THE COUNTY, THE SCHOOL SYSTEM HAS AN ALLOCATION OF STATE AND FEDERAL MONEY AND AN ALLOCATION OF LOCAL MONEY.
AND THOSE ARE ALL FOR OPERATING.
AND THEN THEY HAVE SPECIAL GRANTS AND SO FORTH.
BUT THEY HAVE THESE GENERAL CATEGORIES.
[01:00:01]
AND IN CAPITAL THEY MAY, IN SOME CASES HAVE STATE AND FEDERAL MONEY, AND THEN THEY HAVE LOCAL MONEY AND THEY ARE ALL, YOU APPROVE A BUDGET AFTER THE SCHOOL BOARD HAS APPROVED A BUDGET.AND THEN DURING THE YEAR, THE SCHOOLS UTILIZE, AS I UNDERSTAND IT, STATE AND FEDERAL FUNDING FIRST, AND THEN THEY USE LOCAL MONEY.
AND THE THEORY THERE IS THAT THEN AT THE END OF JUNE, THE FUNDS THAT REMAIN IN THEIR ACCOUNTS WOULD REVERT TO THE COUNTY AND THE TREASURER, WHEN THEY GIVE MONEY TO THE SCHOOLS, IT CAN BE RECORDED, REPORTED, UH, ENTERED DIFFERENT FROM THE WAY THE SCHOOLS ENTER IT.
AND THAT IS WHAT WE NEED TO CORRECT.
SO IS, IS THIS, UH, AN INDICATION OF A LACK OF INTERNAL CONTROLS OR WHAT? UM, NOT NECESSARILY THE CONTROL PER SE.
YOU COULD CALL IF THEY WERE ALL CAME THROUGH THE FINANCE OFFICE OF CONTROL, YOU COULD CALL IT THAT.
UM, THE VIRGINIA SYSTEM IS UNIQUE.
UM, SO TO, FOR THE, UM, FOR SOMEONE TO BE A TOWN TREASURER, THEY'RE GONNA HAVE CERTAIN UNDERSTANDINGS THAT IS NOT REQUIRED.
UM, IF YOU WANNA RUN FOR THE SHERIFF, YOU HAVE TO HAVE CERTAIN LAW ENFORCEMENT CREDENTIALS.
IF YOU WANT TO BE THE COMMONWEALTH ATTORNEY, YOU HAVE TO HAVE A DEGREE.
UM, NOT ALL OF THE PARTICIPANTS IN THE VIRGINIA SYSTEM NECESSARILY HAVE SPECIFIC QUALIFICATIONS.
AND THAT THERE, WELL, I KNOW THIS IS GONNA GO TO THE, TO THE FINANCE COMMITTEE TO, TO WORK AND WORK THESE BUGS OUT.
BUT EVEN THOUGH, UM, WHEN WE APPROVE A BUDGET THAT IS APPROPRIATING, UM, TO THE DIFFERENT ENTITIES, AT SOME POINT CAN, WHEN THEY ASK FOR A WITHDRAWAL FROM WHATEVER CATEGORY OR LINE ITEM, CAN IT BE PUT ON OUR MONTHLY TRANSFER SHEET SO THAT WE CAN SEE THAT THEY HAVE ASKED FOR IT.
AND THERE'S, UM, JUSTIFICATION FOR THAT TRANSFER IF YOU ASK YOUR TREASURER.
UM, AND I, YOU KNOW, I THINK THE, I'M HOPING THAT THE, UM, SCHOOL BOARD STARTS DOING THE SAME.
'CAUSE, YOU KNOW, I FEEL LIKE THEY NEED TO, TO TRACK AS WELL.
THAT IS WHAT IS ONE OF THE THINGS THROUGH THE COMMITTEE.
YOU COULD ASK THE MM-HMM
I'M LOOKING FORWARD TO OUR AUDIT REPORT.
ANY OTHER QUESTIONS FOR MR. LUCK? ONE, UM, I KNOW DURING OUR, UM, SCHOOL AND BUDGET AND BOARD OF SUPERVISORS AND SCHOOL JOINT MEETING, I ASKED WHAT WAS THE, THE FINAL FISCAL YEAR 23 BUDGET BECAUSE WHEN THE SHEET THAT WE WERE GIVEN HERE, I'M SORRY, I'M LOOKING UP MR. VALENTINE, I'M SORRY.
UM, SAID THE APPROVED BUDGET FOR FISCAL YEAR 2023 WAS 69 MILLION.
AND THEN ON THEIR EXPENDITURES REPORT, THE
[01:05:01]
ACTUALS WAS $75 MILLION.SO OBVIOUSLY JUST IF I LOOK AT THE APPROVED BUDGET AND LOOKING AT THE ACTUALS, HE OVERRAN.
AND I RECALL IN OUR DISCUSSION THAT THE NUMBER, THE APPROVED BUDGET THAT WE WERE LOOKING AT WAS WHAT YOU STARTED OUT WITH, WHAT THE SCHOOL STARTED OUT WITH, BUT NOT WHAT WAS FINALLY APPROPRIATED.
SO IF I COULD GET THAT NUMBER, 'CAUSE I WAS, I RECALL DURING OUR MEETING THAT THAT NUMBER WOULD BE GIVEN TO US, SO WE CAN AT LEAST HAVE SOME IDEA.
ANYONE ELSE HAVE QUESTIONS FOR MR. LUPTON? THANK YOU.
[B. Discussion - FY 2024-2025 County Budget]
OKAY, NEXT ON THE AGENDA IS THE 20 24, 20 25 COUNTY BUDGET.DALEY, THAT'S NUMBER B ON MINE LAST SECOND.
IS THERE A C ON YOURS? UH, DISCUSSION OF PROPOSED ANIMAL IMPOUNDMENT AGREEMENT.
AND THEN D IS PROPOSED HIRING INCENTIVES.
DO YOU WANNA ADJUST THAT? SO LET'S, UM, GO IN AND START THE BUDGET, MA'AM.
UM, SOME OF THIS YOU'VE SEEN BEFORE.
THE MAJOR IMPACTS WE HAVE ARE THE STATE BUDGET MEANS THAT CHIN SHORES THE INCREASE IN THE REGIONAL JAIL.
OUR HEALTH INSURANCE INCREASE THE INCREASE IN CSA, WHICH YOU REMEMBER CAME IN AT THE LAST MINUTE AND INCREASES THE LANDFILL.
C-C-C-S-A IS YOUR THE CHILD SERVICES ACT.
THAT'S THE MILLION DOLLARS, SIR.
THE CONTINUING, UH, CONTINUING OLD OH FOUR, THE IT SECURITY UPGRADES, HIGHER CAPITAL IMPROVEMENT AND ASSET PLAN, WE'RE GONNA TALK ABOUT SHORTLY HERE.
THE, UH, HEALTH AND WELLNESS INITIATIVE.
FIRE STATION CANCER PREVENTION PROGRAM, UH, THE DESIGN OF THE MULTIPURPOSE ROOM, AND THAT'S NEAR CONSTRUCTION COMPLETION, I BELIEVE IF WILSON MORRISON, IT SHOULD BE BY, THEY'RE HOPING BEFORE SCHOOL STARTS IN AUGUST AND THE STAFFING AT SHARONVILLE SHORES.
UM, BEFORE YOU MOVE ON, SO IS, WOULD YOU CONSIDER THIS NEW COMMUNICATION PROGRAM AS AN INITIATIVE COMMUNICATIONS? WELL, YOU KNOW, BECAUSE NOW WE HAVE A COMMUNICATIONS, YOU KNOW, I, I'M CALLING IT A PROGRAM, YOU KNOW, IN MARKETING, IN, YOU KNOW, GETTING OUT SURVEYS AND YOU KNOW, UPDATING THE FACEBOOK, YOU KNOW, THAT KIND OF THING.
COULD, WOULD YOU CALL THAT A, AN INCENTIVE FOR US OR BECAUSE I KNOW THAT'S COMING OUT OF THE IT BUDGET AND THERE'S NO ADDITIONAL MONEY IN THE IT BUDGET FOR IT.
I KNOW THEY'RE ABSORBING IT, BUT WE'VE ABSORBED THE FULL-TIME PERSON AND OTHER THINGS.
SO I'M JUST ASKING, WHEN YOU LOOK, WHEN I LOOK AT THIS, UH, AS INCENTIVES, I, I JUST DON'T SEE THE COMMUNICATIONS OFFICE AS PART OF THAT.
AND I JUST WANTED TO KNOW IF YOU WOULD CO CONSIDER THAT AN INITIATIVE OR NOT.
IF, IF THE COUNTY DECIDED TO HIRE, DESIGNATE, EMPLOY A COMMUNICATIONS OFFICER OR OFFICERS, AND THAT WAS THEIR DUTY AND YOU CREATED A BUDGET SEPARATE JUST TO DO THAT WOULD BE MORE OF WHEN IT WOULD MOVE INTO A BIGGER INITIATIVE.
UH, THE BUDGET IMPACTS THAT WE'RE SHOWING IN THIS BUDGET INCLUDE THERE'S 1.3 MILLION FOR FIRE AND RESCUE, INCLUDING
[01:10:01]
NINE POSITIONS.THERE'S 1.150 FOR THE SHERIFF'S OFFICE AND THE COMMUNICATIONS CENTER, INCLUDING THE FOUR UNFUNDED POSITIONS.
THERE IS $500,000 TO MATCH STATE AND FEDERAL FUNDS IN SOCIAL SERVICES.
THERE IS $500,000, POTENTIALLY $1 MILLION FOR THE STATE AND COURT MANDATES UNDER THE CSA CHILDREN'S SERVICES ACT, AND THERE'S $250,000 AS THE COUNTY PORTION OF THE INCREASED INSURANCE.
REMEMBER, APPROXIMATELY 80% OF THE INCREASES ARE BEING ABSORBED BY THE COUNTY AND 20% IS WHAT IS BEING CONTRIBUTED BY THE EMPLOYEES.
SO DOES THIS 250 K, UM, INCLUDE THE DISCOUNT OF THE 40 K? YES.
AND THEN YES, ORIGINALLY IT WOULD'VE BEEN APPROXIMATELY JUST OVER ALMOST 320 AND YOU SUBTRACT THE 40,000 CREDIT AND YOU SUBTRACT WHAT THE EMPLOYEES ARE CONTRIBUTING AND YOU GET DOWN TO COSTING THE COUNTY 250.
RIGHT, BECAUSE WE DID, WE, UH, WE VOTED ON PLAN B AND PLAN B REDUCED AT ABOUT 40,000.
SO DISCOUNT WOULD 80,000 EMPLOYEES CONTRIBUTE ABOUT 20% OF THIS COST.
JUST WANNA MAKE SURE THIS REFLECTS PLAN B AND THE $40,000 YES.
AND THEN ALSO WITH THE FIRE AND RESCUE TO INCLUDE NON POSITION, THE $1.3 MILLION THAT ALSO INCLUDES THE CANCER PROVISION, YOU KNOW, THEIR, THEIR ASSETS AS WELL.
ASSETS, ASSETS, REPLACEMENTS THAT THEY REQUESTED.
BUT THE, THE CANCER IS NOT NEW.
NO, WE'VE BEEN ADDRESSING THAT FOR LIKE THREE YEARS NOW.
THIS IS THE THIRD YEAR CHIEF, BUT IT WAS PART OF THE ASSET REPLA.
THERE WAS BUDGET IN THERE AS PART OF THE ASSET REPLACEMENT.
AND I JUST WANNA MAKE SURE THAT WAS ALSO INCLUDED.
WHEN WE COME TO THE ASSET, IT'S GONNA BE THERE.
WHEN YOU LOOK AT YOUR LINE ITEM, BUDGET IS WHERE THE 1.3 COMES IN.
UM, CSA, WE HAVE BUDGETED AT $500,000 WITH A CONTINGENCY FUND OF $500,000, SO THAT IF NEXT YEAR YOU DISCOVER IT IS NECESSARY, YOU CAN TRANSFER IT THERE AND IF NOT, YOU CAN A, SAVE IT, B, UTILIZE IT FOR OTHER NECESSITIES AT THE TIME.
DALEY ON THE MAJOR IMPACTS, UH, THE 570 5K AT RSW REGIONAL JAIL? YES.
IS THAT NET OF THE CREDIT, THE ONE ONE TIME CREDIT WE WERE GETTING FROM THEM.
UM, WHICH NO, THIS IS JUST THE INCREASE.
WE WILL GET A CREDIT THIS YEAR.
THE BOARD WILL, THE REGIONAL JAIL BOARD WILL VOTE ON WHAT OUR CREDIT WILL BE FOR THE YEAR AND HOW MUCH OF IT THEY RETAIN IN RESERVES.
AND THAT AMOUNT WILL THEN BE BOOKED AS A REVENUE THIS CURRENT FISCAL YEAR.
UH, NEXT, WE HAVE NOT PUT A NUMBER IN FOR NEXT YEAR, UH, YET UNTIL WE SEE WHAT THIS YEAR, UM, HOW THIS YEAR ENDS OUT, OUT AT THE JAIL.
AND THE, THE WHOLE CREDIT AND THE INCREASES ARE DUE TO THE CHANGE IN THE NUMBER OF, UH, NON-JURISDICTIONAL PRISONERS.
UH, IN RECENT YEARS, WE HAVE HAD AS MUCH AS A MILLION DOLLARS COME INTO THE REGIONAL JAIL FOR HOUSING PRISONERS FROM JURISDICTIONS OTHER THAN RAPPAHANNOCK, SHENANDOAH, AND WARREN.
WELL, SPEAKING OF THAT, ACTUALLY, LIKE THE, UH, THE RECENT REQUEST FROM ROCKINGHAM, SIR, IS THAT TOO SMALL TO MOVE THE NEEDLE? UH, PROBABLY.
BECAUSE IT WAS ONLY GOING TO BE A TEMPORARY, UH, AMOUNT THERE.
AND I HAVE NOT HEARD, I EXPECT THEY ARE PROBABLY MOVING BACK RELATIVELY QUICKLY.
[01:15:01]
MAYBE A WEEK WORTH, SIR.IT'S A WEEK WE DIDN'T HAVE, AND IT'S, UM, FROM THE, FROM THE GL PERSPECTIVE, IT'S ABOUT 12,000 A DAY.
SO THAT CERTAINLY HELPS THINGS.
BUT THIS IS A $12 MILLION OPERATION OUT THERE.
SO, BUT IT DOES DEFINITELY COUNT AND IT HELPS AND WE DON'T WISH ANYBODY ANY EELS LIKE THAT.
BUT IF THERE WERE MORE PLUMBING PROBLEMS AND THEY HAD TO BRING MORE PRISONERS UNDER THESE ARRANGEMENTS UP THERE, WE WOULD MAKE MORE MONEY AND IT WOULD COST WARREN COUNTY LESS
UM, TWO ITEMS THAT WE HAVE NOT FINALIZED ON MR. HAM IS WORKING ON THE NEW, THE INCREASE IN THE SANITATION FEE, AND THAT IS IN THE REVENUES.
THE 400,000 ESTIMATE, THE CIGARETTE TAX THAT HE IS WORKING ON, UH, ALONG WITH SHENANDOAH COUNTY, UH, THAT WE HAVE NOT PUT A NUMBER IN UNTIL WE HAVE THAT FULLY.
UM, LOOKS LIKE WE'LL PROBABLY BE DOING THIS EITHER WITH SHENANDOAH OR BY OURSELVES.
UM, CITY OF WINCHESTER, MRS. SCOTT WAS SAYING, DOES THIS JOINT BY THEMSELVES SOLELY, WHEREAS MOST OF THE JURISDICTIONS ARE IN THE NORTHERN VIRGINIA COALITION, AND THERE IS A COALITION OUT HERE NOW, UH, YOU DON'T HAVE, IF YOU CAN GET IT ORGANIZED AND TAKE CARE OF IT, YOU DON'T HAVE THE ADDITIONAL COST OF PAYING AN ALLIANCE TO DO IT.
SO THAT THOSE WILL BOTH BE COMING FORWARD IN THE NEXT SIX WEEKS.
THE EXPENDITURES ARE NINETY SEVEN THOUSAND FOUR HUNDRED NINETY SEVEN MILLION FOUR HUNDRED TWENTY TWO THOUSAND SIX HUNDRED AND SIXTY SEVEN DOLLARS.
THAT IS APPROXIMATELY $260,000 MORE THAN THE REVENUES.
SO WE HAVE A LITTLE MORE TWEAKING TO DO IN THIS, BUT IT'S, UH, A VERY SMALL AMOUNT.
WE ARE WAITING TILL WE KNOW WHAT YOU WANT US TO PUT FOR THE SCHOOL BOARD.
UH, AND THAT IS THE KEY IN HERE AS TO WHAT, IF YOU LOOK DOWN THE VARIOUS CATEGORIES, YOU SEE THE 2 0 2, 3 TO 24 AMOUNT AS AMENDED, AND THEN THE PROPOSAL FOR 24 25, AND YOU'LL SEE WHICH ONES ARE UP AND WHICH ONES ARE DOWN, AND YOU'LL SEE HOW THEY COME DOWN AND HOW THAT COMPARES.
AND, UM, THE ASSET REPLACEMENT, UH, HAS $1,213,000 PROPOSED 190,000 FOR E NINE ONE ONE ONE HUNDRED AND THIRTY 7,500 FOR INFORMATION TECHNOLOGY.
$755,500 FOR THE SHERIFF'S OFFICE, PRIMARILY IN VEHICLES AND $140,000 IN THE ELECTION.
DOES ANYBODY WANT TO SEE THAT? BUT THAT'S WHAT IT LOOKS LIKE IN THE SAME OUTLINE THAT YOU HAVE SEEN BEFORE.
THE CAPITAL IMPROVEMENT PROGRAM IS 400,000 THOUSAND DOLLARS, 250,000 FIRE STATION, UH, DEVELOPMENT, AND $150,000 IN CANCER PREVENTION MEASURES.
THE $250,000 COMES FROM ARPA FUNDING, AND THE 150 COMES FROM THE PRIOR YEAR BALANCE, WHICH WOULD BE THIS YEAR.
THERE ARE NINE NEW FTES IN FIRE AND RESCUE.
[01:20:01]
FOUR POSITIONS IN THE SHERIFF'S OFFICE THAT WERE UNFUNDED.THERE IS A 3% COST OF LIVING FOR ALL STAFF AND A 2% MERIT POOL THAT YOU'LL BE WORKING ON LATER.
UH, COMPARISON WITH OTHER JURISDICTIONS, MOST OF THEM ARE IN THE 3%, UM, OR A HIGHER RANGE WITH THE ONE EXCEPTION OF THE CITY OF WINCHESTER.
AND THEY'VE GOT A SEVERAL STEP SYSTEM THERE THAT THEY'RE USING NOW.
AND, AND IF YOU GO BACK TO THAT, THE INCREASES, UH, COLA INCREASES.
THIS INCREASE HERE, THAT THOSE ARE THE COST OF LIVING.
UM, SCHOOL FUNDING CURRENT YEAR IS $28,600,000.
THEY HAVE REQUESTED, UM, AN INCREASE OF $2,469,701 TO MAKE A TOTAL OF 31,000,119 AND 7 0 1.
UH, THAT, AND OUR REVENUES WILL BE ADJUSTED SLIGHTLY, BOTH OF THEM WITH THE STATE APPROVING AND THE GOVERNOR SIGNING A BUDGET BILL.
AND WE WILL GET, WE SHOULD GET THIS WEEK, UH, THE IMPACTS ON EACH LOCALITY.
SO WE SHOULD SEE WHERE IT WILL IMPACT OUR SCHOOL'S FUNDING AND WHERE IT WILL IMPACT THE COUNTY FUNDING.
SO RIGHT NOW, THE TWO $2.4 MILLION IS JUST BEING REQUESTED.
WE AS A BOARD HAVE NOT DECIDED WHAT THE BUDGET ALLOCATION WILL BE.
THAT IS THE PIECE THAT IS MISSING.
THE REST OF IT, WHEN WE PUT IN THE STATE FUNDING AND WE LOOK AT OUR REVENUES, AGAIN, THIS $260,000, WE CAN FINISH THIS UP.
THAT'S ONE QUARTER OF 1% OF THE BUDGET.
SO WE CAN, WE CAN COME UP AND FINISH THAT UP.
AND AS I MENTIONED, THERE IS NO CIGARETTE TAX INCLUDED IN HERE.
THERE'S NO BUDGET ESTIMATE FOR IT.
CAN WE LOOK AT THE PRIOR SLIDE, SIR? CAN WE LOOK AT THE PRIOR SLIDE? DID YOU, DID YOU TALK ABOUT THIS LIE OR DID YOU SKIP THAT? YEAH, THIS ONE HERE? YEAH, IT, NO, WE DID NOT TALK ABOUT THAT ONE.
UM, THESE ARE THE RATES OF THE SURROUNDING JURISDICTION.
AND YOU CAN SEE WE ARE, UH, JUST ABOUT, WE ARE 2 CENTS ABOVE FREDERICK COUNTY.
THE NEXT CLOSEST TO US WOULD BE, UH, SHENANDOAH AT, UH, 60 CENTS.
AND RAPPAHANNOCK AT 61 RAPPAHANNOCK SHOWS A FIRE LEVEE OF 6 CENTS, AND THAT MEANS IT'S GOING TO FIRE AND RESCUE PROGRAMS, BUT IF YOU ARE, THE PROPERTY TAX PAYER IS STILL PAYING THE 61, HOWEVER YOU SLICE THAT.
SO THAT'S WHERE WE FIT WITH THAT.
SO, SO BASICALLY WHERE OUT OF THE, UH, OUT OF THESE, THESE EIGHT, UM, EIGHT ENTITIES THAT YOU'RE, THAT, THAT WE'RE SHOWING WE'RE SECOND FROM THE BOTTOM? YES, SIR.
NOW, CAN YOU GO BACK TO THE, UH, OKAY.
SO SCHOOL FUNDING AT 28,600,000, AND THEN WE'VE GOT, UH, 2.469 MILLION THAT'S REQUESTED.
LET'S SAY THAT THE STATE, AND I'M NOT SAYING THAT THIS IS GONNA HAPPEN.
LET'S SAY THAT THE STATE COMES IN AND THEY ACTUALLY GIVE 'EM A MILLION DOLLARS MORE.
WOULD THAT REQUEST GO DOWN TO 1,469,000 OR WOULD IT STAY THE SAME? WELL, I, I WOULDN'T WANNA SPEAK, SPEAK FOR THE SCHOOL BOARD, SIR.
HOW COME? I CAN'T ANSWER THAT, BUT DID, DID YOU SHOO HIM AWAY OR WHAT? NO, SIR.
UM, HE JUST DID THE ELVIS THING.
[01:25:02]
THAT THEY BROUGHT TO YOU AS REVISED HERE, REMEMBER THEY BROUGHT YOU SEVERAL DIFFERENT VERSION.AND ORIGINALLY THE NUMBER THEY WERE REQUESTING FOR FROM THE COUNTY WAS ON WAS OVER 5 MILLION.
AND IT HAS COME DOWN AS THEY'VE GOTTEN.
THAT WAS BASED ON THE GOVERNOR'S ORIGINAL BUDGET.
AND AS THE LEGISLATURE ADOPTED THEIR BUDGET, THERE WAS A HOUSE VERSION AND A SENATE VERSION THAT THEY BROUGHT IN AND SHOWED YOU AT ONE OF THEIR MEETINGS.
THIS IS THE LAST VERSION THAT WAS VETOED, BUT WE BELIEVE IT WILL BE CLOSE.
I THINK THE SCHOOLS, UH, STATE FUNDING IS PROBABLY WITHIN, UH, 1%.
SO THERE'LL, THERE'LL BE A LITTLE CHANGE, BUT I THINK IT'S GONNA BE VERY CLOSE TO WHAT THEY HAD REQUESTED IN THEIR, THEIR LAST, UH, SUBMISSION.
NOW, WHAT THEY WILL CHANGE, THEY, THE SUPERINTENDENT HAD INDICATED TO YOU THAT THEY WERE GOING TO BE MEETING TOMORROW TO WORK ON THEIR BUDGET.
AND THEY MAY HAVE A NEW, UH, RECOMMENDATION, NEW REQUEST AFTER THAT.
BUT THIS IS THE ONE WE HAVE TO WORK WITH NOW.
SO AT WHAT POINT DO WE AS THE BOARD, HAVE TO COME UP WITH A BUDGET FOR THE SCHOOL? WELL, THAT'S A GOOD QUESTION, MA'AM.
UH, NEXT TUESDAY YOU'LL BE ASKED TO CONSIDER A DRAFT, A APPROPRIATION BUDGET AND APPROPRIATION TO SCHEDULE THE HEARING.
AND NEXT, AND YOU CAN, ACCORDING TO MR. HAM, YOU CAN COME DOWN FROM THAT NUMBER IF YOU, IF YOU PUT IN THE REQUEST FOR $97,117,000, AND IT'S EXPLAINED BY CATEGORIES AND DEPARTMENTS, ET CETERA, AND ALL OF THAT IS DONE.
AND THEN AFTER THE HEARING, YOU DECIDE YOU WANT TO CREATE THE BUDGET OF $96,400,000.
UM, THAT'S AN ARBITRARY NUMBER, BUT YOU CAN DO THAT.
IF YOU WANT TO GO ABOVE THE NUMBER, YOU HAVE TO DO A BUDGET AMENDMENT.
AND IF YOU GO MORE THAN 1%, OR IN ESSENCE A MILLION DOLLARS, YOU HAVE TO DO A NEW HEARING.
BUT IT'S MUCH CLEANER TO DECIDE IN THE BEGINNING.
SO NEXT WEEK YOU SHOULD BE IN A POSITION OF SAYING, WE WANT TO ADVERTISE A BUDGET OF ARBITRARILY, I JUST PICKED THIS NUMBER, $97 MILLION.
AND THEN MR. HENDERSON WILL HAVE THIS HANDY DANDY AD THAT MRS. SCOTT AND HER STAFF ARE WORKING ON THIS WEEK TO PUT TOGETHER, WAITING FOR THE FINAL CHANGES FROM THE BOARD.
AND HE WILL SEND THAT TO THE PAPER WEDNESDAY MORNING.
THEY WILL PUBLISH JUNE OR MAY 30TH, AND THEN THEY WILL PUBLISH JUNE 7TH, 28TH AND THE FOURTH 28TH.
SO IT WOULD BE TUESDAY, TUESDAY AND TUESDAY.
AND WE HAVE TO PUBLISH TWO TIMES SEVEN DAYS APART AND SEVEN DAYS BEFORE THE HEARING.
SO THE HEARING WOULD THEN BE JUNE 11, AND THAT WILL BE THE ONLY THING ON THAT AGENDA FOR JUNE 11.
AND THEN DO YOU HAVE TO WAIT AT LEAST ANOTHER SEVEN DAYS BEFORE YOU'RE ALLOWED TO ADOPT THE BUDGET? SO THAT WILL BE BECAUSE OF JUNETEENTH AND ELECTION DAY.
SO THAT'S PRETTY MUCH THE SCHEDULE THAT YOU'RE, YOU'RE LOOKING AT.
AND THEN EVERYBODY LIVES HAPPILY EVER AFTER BEGINNING JULY ONE, UH, THAT YOU NEED TO BE LOOKING
[01:30:01]
AT WHAT YOU WANT TO DO, UH, WHAT YOU WANT US TO PUT TOGETHER IN THIS AD.AND THERE ARE, THERE ARE ITEMS IN HERE YOU CAN TWEAK AND YOU CAN LOOK AT, AND YOU'RE ENCOURAGED TO LOOK AT IT AGAIN AND AGAIN AND AGAIN.
BUT IT'S, IT'S PRETTY MUCH IT IS WHAT IT IS.
WE DID TAKE, UH, WITH MR. PETTY LEAVING, WE ARE LOOKING AT, UM, MODIFYING THAT POSITION.
AND THAT POSITION WILL BE AN ECONOMIC DEVELOPMENT COORDINATOR RATHER THAN A DIRECTOR.
AND WE WILL BE, UM, REDUCING SOME OF OUR, WE HAVE REDUCED IN HERE, YOU WILL SEE LOWER EXPENDITURES ACCORDINGLY.
UM, IS THERE ANOTHER POSITION THAT WE, UH, HOLD? I THINK THAT'S THE ONLY ONE THERE.
UM, YOU WILL SEE THE, WHEN YOU LOOK AT THE AGENCIES, WE, THOSE AGENCIES THAT DID NOT SHOW AND MAKE A PRESENTATION TO THE BOARD ARE NOT INCLUDED IN THE PROPOSAL.
THESE OTHERS ALL SEE A, UH, SMALL REDUCTION, BUT NONETHELESS A REDUCTION.
UM, THE NORTHWESTERN COMMUNITY SERVICES, WE LOOKED AT THE, UM, POPULATION FOR ALL THE JURISDICTIONS THAT ARE PARTICIPANTS, AND WE PAY SIGNIFICANTLY MORE PER CAPITA THAN MOST OF THE OTHER JURISDICTIONS.
SO WE HAVE LOWERED THAT A LITTLE BIT.
YOU'LL SEE, UH, HEALTH DEPARTMENT, UH, IF YOU REMEMBER, THEY WERE WORKING AT ABOUT 370,000 AND THEY HAD CARRYOVER LAST YEAR.
THEY WANTED ADDITIONAL FUNDING, WHICH WE WERE NOT ABLE TO DO, BUT THEY HAD CARRYOVER.
SO THIS YEAR WE ADDED 97,000 THAT THEY CARRIED FORWARD FROM LAST YEAR THAT THE BOARD APPROVED TO ALLOW THEM TO CARRY.
SO THAT MADE THIS YEAR'S BUDGET APPROXIMATELY 468,000.
UH, GIMME A COUPLE THOUSAND IN THERE.
AND THEY WERE ASKING FOR 472, I BELIEVE, MAYBE 4 84.
AND WE HAD CUT IT BACK TO 470.
WE CUT IT AGAIN IN THIS TO FOUR 20, KIND OF SPLITTING THE DIFFERENCE BETWEEN LAST YEAR'S THREE 70 ACTUAL AND WHAT THEY HAD COUNTING THE CARRY FORWARD AND WHATEVER THEY HAVE TO CARRY FORWARD THIS YEAR.
WE WILL PROPOSE THAT THE BOARD AUTHORIZE THEM TO CARRY FORWARD AND USE, UH, KIND OF IN THE SAME SYSTEM.
RATHER THAN TRYING TO BRING ALL OF THAT FORWARD IN ONE BUDGET YEAR.
UH, THE LIBRARY IS UNDER A CONTRACT.
AND SO THAT CONTRACT REMAINS AS IT IS.
UH, YOU WILL BE LOOKING AT THE, UM, HUMANE SOCIETY CONTRACT IN MAYBE A FEW MINUTES.
BUT THAT, AGAIN, IS ALSO IN LINE WITH WHAT, UH, THEY HAVE THIS YEAR.
UH, THAT'S, THAT'S PRETTY MUCH WHERE WE ARE.
SO THE, THE, UH, ON YOUR, ON THE REVENUE IT SHOWS THE OTHER LOCAL TAXES IS 12,717,500.
THAT'S A, THAT'S MAINLY THE PERSONAL PROPERTY TAX.
NO, THE OTHER, UH, LOCAL TAXES, THE BIG ONE IN THERE IS SALES TAXER.
AND IF, GOING BACK TO THE AUDIT FOR JUST A MOMENT, IF YOU LOOK BACK, UM, FIND, LOOKS LIKE TWO PAGES FROM THE END, YOU SEE WHERE THE MAY, THE PROPERTY TAXES, THESE GENERAL PROPERTY TAXES, THAT'S YOUR PERSONAL PROPERTY.
AND THEN THIS OTHER LOCAL TAXES, PRIMARILY THAT, BUT ALSO THE MEALS AND MOTEL.
[01:35:01]
UH, IS THERE ANYTHING ELSE OVER A MILLION IN THERE? BUSINESS LICENSES? UM, THE MOTOR VEHICLE LICENSE TAX.UH, THOSE ARE PRIMARILY WHAT'S IN THAT CATEGORY.
ANY OTHER QUESTION BEFORE WE MOVE ON? ANY, WELL, BEFORE WE MOVE ON, ANY SUGGESTIONS WHAT I SHOULD DO WITH THE SCHOOL BOARD? MA'AM, THAT'S WHAT I WAS GONNA ASK.
IT SHOWS THE REVENUE OF 97 MILLION.
OUR EXPENDITURES WERE 97 MILLION AND WE HAD A DIFFERENCE.
SO WE CAN, WE ANTICIPATE ADJUSTING THAT.
SO THAT NEXT WEEK, NUMBER ONE, NEXT WEEK, IT HAS TO BE BALANCED.
AND NUMBER TWO, WE WILL HAVE THE STATE REVENUES TO PUT IN THERE.
AND THAT WILL BE, UM, THAT WILL NOT BE 260,000 IF WE ARE FORTUNATE, IT MIGHT BE AS MUCH AS A HUNDRED THOUSAND MM-HMM.
BUT THAT'S COUNTING ON BEING, UH, FORTUNATE.
SO, UM, THIS EXPENDITURE OF THE 97,000,426 AND SOME CHANGE HERE.
SO THAT INCLUDES THE SCHOOL'S BUDGET OF WHAT, WHAT WE PAID LAST YEAR, CORRECT? YES.
SO IF THAT'S THIS PAGE, THAT PAGE, RIGHT.
SO THAT INCLUDES, SO THIS IS, AND, AND I'M JUST PUTTING THIS OUT JUST FOR CLARIFICATION FOR MYSELF.
IF THE BOARD DECIDES TO, TO FUND THE SAME AMOUNT AS LAST YEAR IN IE YOU KNOW, FLAT, FLAT, UM, BUDGET, THEN LEVEL FUND OKAY.
LEVEL FUNDING, THEN THAT'S NOT GOING TO TRIGGER THIS DIFFERENCE HERE.
IT'S JUST THIS 2.4 MILLION HERE IS NOT, IS NOT IN THIS, THIS BUDGET, WHICH IS, I UNDERSTAND THAT $2.4 MILLION IS NON-LABOR EXPENDITURES THAT THEY'RE WEST REQUESTING.
IT'S NOT SALARIES OR MERITS OR RAISES OR ANYTHING LIKE THAT.
WELL, UM, MR. BALLANTINE HAD TO LEAVE, BUT THAT'S NOT VERY CLEAR.
'CAUSE IT ALL GOES INTO ONE POT AND I'M WELL, THAT'S TRUE.
THAT'S, WE JUST FOUND OUT IT'S ALL ONLY ONE LINE ITEM.
WHEN YOU APPRO, UNLESS YOU, UNLESS YOU STIPULATE THAT, AND THEN YOU WOULD HAVE TO APPROPRIATE BY CATEGORIES ANYWAY, WHICH I BELIEVE YOU'VE BEEN DOING FOR THE LAST TWO YEARS AND ANTICIPATE YOU WOULD, I BELIEVE YOU WOULD WANT TO DO THAT AGAIN.
UM, SO IN THE BUDGET, UM, I RECALL AN, UH, THE PAST YEARS IS THAT ANY THE COLA INCREASES FOR THE SCHOOL BOARD STAFF PART IS PAID BY THE STATE AND THE OTHER IS ABSORBED BY THE COUNTY.
SO FOR THIS FISCAL YEAR, THE MONEY THAT WE ARE GONNA HAVE TO ABSORB, IS THAT PART OF OUR EXPENDITURE NUMBER HERE? OR IS THAT ABOVE AND BEYOND THAT? THAT, THAT IS ABOVE AND BEYOND.
NOW LET ME GIVE YOU TWO SIDES ON THAT.
THE ONE IS THAT THEY SAID THE SALARY INCREASES THAT THEY WERE PROJECTING WOULD COST 1.6 MILLION.
AND THEY SAID THAT THEY ANTICIPATED THE STATE WOULD PROVIDE $700,000.
SO THE REMAINDER WOULD COME FROM THE COUNTY.
UM, IN PRIOR YEARS, THEY HAVE HAD A, UM, CARRY FORWARD BALANCE THAT YOU HAVE ALLOCATED TO CAPITAL PROJECTS, BUT THEY HAVE HAD A BALANCE THERE.
UM, THIS ONE DOES NOT SHOW THAT BECAUSE OF THIS MIXTURE OF CAPITAL AND, UM, OPERATE THE NUMBERS YOU LOOKED AT, AND AGAIN, I DON'T MEAN TO SPEAK FOR THE SCHOOL BOARD, BUT THE NUMBERS YOU LOOKED AT DEMONSTRATED THAT THERE WAS APPROXIMATELY A MILLION DOLLARS PROJECTED
[01:40:02]
AS OF, I BELIEVE IT WAS THE END OF MARCH.I DON'T THINK IT INCLUDED APRIL, UH, BECAUSE OF VACANCIES.
AND THEY WERE GOING TO TOLD ME THEY PROJECTED THAT THEY WOULD NEED APPROXIMATELY $500,000 ADDITIONAL FOR THEIR SUBSTITUTE PROGRAM AND THAT WE DID NOT DISCUSS ANY OF THE OTHER LINE ITEMS. AND THE REDUCTION WAS BASED JUST ON THE SALARIES.
SO THE BENEFITS ADDS 26%, THEY USE 26.
UH, OUR BENEFITS ARE CL HIGHER THAN THAT, I THINK, BUT OUR SALARIES ARE LOWER.
SO IF I, SO WE'RE LOOKING AT APPROXIMATELY WHAT 400 K TO OFFSET THE STATE CONTRIBUTION TO THE COST OF LIVING INCREASE.
IF THERE, IF, IF, IF WHAT I, IF I UNDERSTOOD WHAT YOU SAID IS THAT THE, THE SCHOOL WARD DID COME TO, TO THE COUNTY AND SAID, OH, BY THE WAY, YOU NEED TO HELP US FUND THAT.
IS THAT THE NUMBER? YOU COULD LOOK AT IT THAT WAY.
UHHUH,
AND IT LOOKS LIKE THAT MODEL HAS CHANGED.
DO WE HAVE ANY SURPLUS FROM PRIOR FISCAL YEARS SCHOOL BOARD SURPLUS PUT ASIDE FOR PRIOR FISCAL YEARS OR HOW WE ABSORBED EVERYTHING? IT'S ALL ABSORBED IN ONE ACCOUNT.
THERE'S, THERE'S NOTHING DESIGNATED.
I MEAN, WE CAN GO BACK AND SAY THAT IN THIS YEAR, EXAMPLE BEING TWO YEARS AGO, THEY HAD 870 MM-HMM.
AND, UH, THAT MONEY, WE, WE ACKNOWLEDGE IT AND WE CAN SHOW IT, BUT IT'S ALL IN OUR RESERVE.
WELL, FOR ME, MY PRIORITY FOR THE SCHOOLS IS TO MAKE SURE THE TEACHERS, UM, GET THE INCREASE IN THE STEP, THE COLA AND THE STEP AND THAT WE MAKE SURE, AND ONCE WE APPROPRIATE IT, WE CAN'T CONTROL WHAT THEY DO WITH IT, SEEN THAT FROM THE PAST.
BUT I THINK WE, WE NEED TO HAVE A, A LOUD SHORE OF A VOICE THAT OUR EXPECTATION IS WHATEVER THAT DOLLAR AMOUNT IS TO COVER THOSE INCREASES DEPENDING ON WHAT THE STATE COUGHS UP HERE FOR IT, OUR MATCH OF IT, THAT WE MAKE IT PLAIN, THAT THAT'S TO GO TO THE TEACHERS AND NOT TO COVER, TRANSFER OUT TO ANY OTHER.
UM, I KNOW THAT'S WORDS THAT GO FROM HERE TO THERE AND IT DOESN'T NECESSARILY MEAN THAT THEY ACT ON WHAT WE'RE SAYING, BUT THAT'S WHAT'S IMPORTANT TO ME THAT THEY, THAT THEY GET THE INCREASE THAT WE, YOU KNOW, CAN PROVIDE THEM.
WELL, ARE, ARE WE EVER GONNA HAVE ANOTHER OPPORTUNITY TO SIT DOWN WITH THE SCHOOL BOARD TO ASK OTHER QUESTIONS ABOUT THEIR BUDGET OR IT IS WHAT IT IS NOW? I KNOW YOU JUST GAVE US THE TIMELINE.
SO THAT WOULD HAVE TO BE THIS WEEK.
UM, THEY HAVE A FINANCE, THEY HAVE A SCHOOL BOARD MEETING CORRECTION TOMORROW.
IS IT WEDNESDAY? I THINK IT'S TOMORROW.
BALLINGER INDICATED THEY WOULD BE DISCUSSING THE BUDGET, PARTICULARLY AS WHATEVER THE STATE HAS AMENDED IN THEIR ALLOCATION.
WHATEVER'S GONNA CHANGE ON THIS CHART.
UM, SO I THINK IT'S PRETTY CLO YOU CAN, YOU CAN CERTAINLY ASK QUESTIONS ABOUT WHATEVER YOU WOULD LIKE, BUT I THINK THE, THE TIME TO MAKE A DECISION ON WHAT YOU WANT TO ALLOCATE IS, UH,
[01:45:01]
IS IS NOW OKAY TO TELL MR. HENDERSON WHAT TO PUT IN THIS AD? ABSOLUTELY.WELL, I'VE KIND OF SAID MY THOUGHTS IS, DOES ANYBODY ELSE WANNA SAY, I WANNA GIVE YOU EACH AN OPPORTUNITY TO SAY WHAT YOU WANNA SAY HERE.
I AGREE WITH BOTH OF YOU WHO HAVE SPOKEN THAT WE NEED TO ENSHRINE THOSE TEACHERS RAISES AND PROTECT THEM.
UM, UH, JUST LOOKING AT THE NUMBERS, UM, THE SCHOOLS ARE ASKING FOR AN INCREASE IN THEIR NON-LABOR EXPENSES OF TWO POINT, ALMOST 2.5 MILLION, WHICH IS A 22.5% INCREASE IN THEIR NON-LABOR.
UM, JUST FOR COMPARISON, IF YOU LOOK AT THE COUNTY BUDGET, UH, WE'RE LOOKING AT ON THE REVENUE SIDE, A 2.6% INCREASE IN THE COUNTY GENERAL FUND, UH, BUDGET AND, AND 3.2% INCREASE ON THE EXPENDITURES.
UM, THE SCHOOLS FROM THE STATE ARE GETTING ANOTHER, THIS IS, THIS IS STILL TENTATIVE, IT'S A PROJECTION, BUT ANOTHER 11, ALMOST 11.5% FROM THE STATE.
UM, YES, THE FEDERAL CONTRIBUTION IS GOING DOWN BECAUSE THE CARES MONEY IS, IS GONE, BUT, BUT THAT'S, UM, 1.4 MILLION GONE, WHEREAS THEY'RE GETTING ANOTHER 4.4 FROM THE STATE.
UM, I VIEW OUR JOB IS TO MAKE UP WHAT'S LACKING OVERALL AS OPPOSED TO TO CONSTANTLY FUND THE SAME AMOUNT PLUS MORE EVERY YEAR.
UM, WE, OO OBVIOUSLY WE CANNOT GIVE THEM EVERYTHING THEY'RE ASKING FOR, SO HARD CHOICES HAVE TO BE MADE.
BUT GIVEN THAT WE, WE KNOW THAT THINGS ARE GETTING COMMINGLED NOW AND MOVED AROUND WITHOUT OUR KNOWLEDGE, I, I THINK WE HAVE TO IMPLEMENT SOME CONTROLS AND, AND MAYBE THE, UH, MAYBE THE APP APPRO APPROPRIATION UPFRONT IS NOT ALL THAT THEY WANT, BUT THEN IF, IF A CRITICAL JUNCTURE ARISES WHERE THEY NEED SOMETHING FOR, UM, YOU KNOW, A, A VERY GOOD REASON THAT WE, THEY CAN ALWAYS COME BACK AND ASK FOR MORE.
UM, BUT I WOULD SEE THAT, UH, EVEN, EVEN IF WE LEVEL FUNDED, I THINK THEIR WHOLE BUDGET WOULD STILL BE UP PROBABLY OVER 4%.
SO I THINK THOSE ARE ALL GOOD THINGS TO KEEP IN MIND.
AND YOU KNOW, AND JUST TO, TO ADD TO THAT, I IS, YOU KNOW, WHEN YOU LOOK AT THEIR BUDGET, YOU KNOW, THEY HAVE A BUDGET FOR, UM, SUBSTITUTES MM-HMM.
RIGHT? AND SO THAT'S A, A POT OF MONEY ALMOST OVER A MILLION DOLLARS I THINK IT WAS.
BUT YET THEY ALSO HAVE BUDGET FOR VACANCIES.
SO IF YOU HAVE A VACANCY, THE WAY I UNDERSTAND IT, THEN THAT'S WHEN THEY GO AND THEY GET THE SUBSTITUTES RIGHT.
SO IT'S KIND OF LIKE THEY'RE GETTING, YOU KNOW, IF, IF THEY CONTINUE USING, UM, A SUBSTITUTE AND NOT FILLING THAT VACANCY, WHERE DOES THAT MONEY GO? YEP.
YOU KNOW, SO I I LOOK AT IT WHERE, YOU KNOW THAT, YOU KNOW, I, I THINK, YOU KNOW, BASED ON YOUR NUMBERS THAT WE, I THINK WE SHOULD, YOU KNOW, SOMEHOW WORK TOGETHER IN TRYING TO MAKE THIS WORK.
YOU, YOU KNOW, THAT'S AN EXCELLENT POINT.
MAYBE THAT'S, UH, MAYBE THAT'S SOMETHING THAT, UH, THAT, UH, UH, RICH AND I NEED TO ASK.
UM, UH, MR. UH, VALENTINE IS, UH, ON THE, UM, ON THE, AND I'M SURE THAT THEY HAVE, THAT THEY KEEP STATISTICS ON THIS, UH, ON THE SUBSTITUTES, HOW MANY SUBSTITUTES ARE COMING IN TO FILL VACANT SLOTS AND HOW MANY SUBSTITUTES ARE COMING IN TO FILL, UH, TEACHERS WHO ARE TAKING PTO OR WHERE THEY'RE SICK OR, OR DOCTORS OF APPOINTMENTS, THOSE THINGS.
ONE THING I FEEL PRETTY SURE ABOUT IS THAT THAT'S NOT GONNA BE POSSIBLE BEFORE WE MAKE A DECISION, RIGHT.
I YOU, YOU KNOW THAT THEY'VE GOT THE DATA.
WELL, I ACTUALLY, YOU'RE RIGHT.
I'M NOT, I'M NOT NOT CONFIDENT THAT THEY HAVE THE DATA.
UH, BUT, BUT I, I KNOW THAT I'M CONFIDENT WE CAN'T GET TO THE BOTTOM OF THAT BEFORE WE HAVE TO MAKE A DECISION.
UM, I THINK IT'S SUPER CRITICAL THAT THE SCHOOL BOARD WITH OUR ASSISTANCE GETS TO THE ROOT OF THAT.
UM, NUMERICALLY, UH, WE ABSOLUTELY CAN PROVIDE, UH, ALL THE INSTRUCTIONAL STAFF AND SUPPORT STAFF, THE STEPS FOR THE TEACHERS AND THE 3% GOAL.
AND, AND THERE ISN'T ANY QUESTION ABOUT THAT NUMERICALLY, I THINK WHEN, WHAT WE HAVE TO HAVE A GOAL TO, UH, APPROPRIATE CATEGORICALLY.
AND IF WE CAN'T LEGALLY, WE, AT LEAST AS WITH
[01:50:01]
A LOUD UNIFORM VOICE, NEED TO SAY, WE ARE INTENDING THIS MONEY TO PROVIDE INSTRUCTIONAL STAFF AND SUPPORT STAFF WITH THE RAISES THAT WERE ORIGINALLY IN THE BUDGET.JOHN HAS POINTED OUT THAT NON-LABOR, THE NON-LABOR INCREASE, HAPPENS TO NOW CORRESPOND TO THE 2.4 MILLION, UM, THAT THEY'RE ASKING FOR.
SO, UH, AND, AND ED, OR EXCUSE ME, DR.
DALEY JUST MADE A POINT, YOU KNOW, THEY GOT A, A $79 MILLION BUDGET HERE.
FI FINDING A 1% OR HALF PERCENT IS, IS A PARALLEL ACTIVITY TO WHAT THE COUNTY HAS GONE THROUGH.
UM, SO I, THERE'S ANOTHER ANGLE YOU CAN APPROACH THAT'S, THAT'S, YOU KNOW, WELL, LET ME FINISH THIS ANGLE.
I, I, ESPECIALLY IN LIGHT OF, I'M NEW ON THE BOARD, SO, AND I HAVEN'T BEEN THROUGH THIS PROCESS, BUT I HAD DEFINITELY THE EXPECTATION THAT THE PROCESS THAT HAS BEEN CONSISTENT IN THE PAST WOULD'VE HAPPENED THIS YEAR, WHICH IS THAT THE, UH, SURPLUS WOULD'VE BEEN REPORTED TO THE COUNTY AND THE COUNT, AND THAT WOULD'VE GONE INTO THE GENERAL FUND.
AND THEN HIS, UH, TRADITIONALLY THAT WOULD'VE BEEN CONSIDERED ITS USE FOR CAP SCHOOL'S CAPITAL.
UM, JUST TODAY FOUND THAT THE OPERATIONAL ON THE CAPITAL KIND OF GOT, KIND OF GOT GO MINGLED, I GUESS.
I THINK BECAUSE THE OPERATIONAL MONEY RAN OUT.
THAT'S, THAT'S WHAT WERE LEFT TO IN FAIR.
UM, SO I THINK SOME DISCIPLINE EXERTED, YOU KNOW, BY APPROPRIATION AND THEN BY ENCOURAGEMENT OF THE SCHOOL BOARD TO, TO BE MORE, UH, MORE INVOLVED IN, IN, IN REPORTING IT, AND TO HAVE THAT MONTHLY REPORTING ROLL UP TO THIS BOARD, UM, TO UNDERSTAND THAT APPROPRIATIONS ARE BEING MADE, UM, THE WAY WE'RE, WE'RE ASKING 'EM TO BE MADE.
NOW, THERE'S ANOTHER ANGLE WHICH I WOULD, I WOULD'VE POINT OUT, AND THAT IS THAT, UM, YOU KNOW, WE HAVE REVENUE AND EXPENDITURES AND WE HAVE A $260,000 GAP.
WE'RE STILL TRYING TO, TO TRIM DOWN OR MAYBE GET A LITTLE MORE REVENUE TO COVER.
BUT THE OTHER, THE OTHER ANGLE ON THIS IS TO LOOK AT THIS AND SAY, WELL, WE'VE ESTABLISHED CLEARLY WHAT OUR PRIORITIES ARE, UM, NUMEROUS TIMES PUBLIC SAFETY IS A BIG ASK AND A BIG NEED THIS YEAR.
SO IF, IF THIS IS, IF, IF, IF WE ARE GONNA ENTERTAIN MORE THAN THE LEVEL OF FUNDING ON THE COUNTY SIDE FOR THE SCHOOL, AND I THINK I WANT TO EMPHASIZE AT THIS TIME A DOUBLE UNDERLINE THAT EVEN IF THE COUNTY LEVEL FUNDS THE SCHOOL SYSTEM, IT'S, THEY'RE STILL GONNA HAVE APPROXIMATELY 4.3% INCREASE YEAR OVER YEAR.
UM, SO THAT IS SOMETHING THAT NEEDS TO BE, UM, WELL UNDERSTOOD.
THAT, THAT NEEDS TO BE, THE PRIORITY IS 3% COLA FOR THE TEACHERS, PLUS THERE'S STEP INCREASE, WHICH I THINK TYPICALLY IS AROUND 2%.
BUT, UM, AND WE NEED TO TAKE CARE OF THEM AND, AND NOT LOSE TEACHERS TO OTHER CAMPUS.
WELL, AND WE'RE HERE, EVERYONE, EVERY SINGLE ONE OF US IS EXPRESSING THE INTENTION THAT THE, THE, THE PEOPLE WHO EDUCATE OUR CHILDREN NEED TO BE FUNDED.
THERE'S A LOT OF COMMENTS HAVE BEEN MADE ABOUT OVERHEAD AND SUBSTITUTE COSTS AND, AND COMMUNICATIONS PERSON COSTS AND ALL THIS KIND OF STUFF.
THERE'S PLENTY OF, I THINK THAT THEY CAN WORK WITH, BUT WE ALL AGREE THAT WE CANNOT ALLOW, OR MAYBE IT'S MAYBE WORD ALLOW ISN'T THE, ISN'T THE RIGHT.
BUT, UH, WE NEED TO DO ALL THAT WE CAN, AT LEAST FROM AN INFLUENCE POINT OF VIEW TO SAY WE ARE INTENDING TO SUPPORT, UH, THE TEACHER CORPS.
UM, BUT BACK TO THIS OTHER ANGLE, IF YOU, IF YOU LOOK AT THIS REVENUE AND EXPENDITURES AND THIS $260,000 GAP, IF YOU WANNA DO ANYTHING OTHER THAN COUNTY LEVEL FUND THE SCHOOLS, THEN YOU NEED TO GO AND SAY, WELL, WELL, HOW MANY, UH, SHERIFF'S VEHICLES WE'RE NOT GONNA BUY? HOW MANY FIREFIGHTERS ARE WE NOT GONNA HIRE? UH, YOU KNOW, HOW MANY, UH, YOU KNOW, YOU NEED TO LOOK THROUGH OUR PRIORITIES AND SAY, WELL, I'M GONNA SWEEP THAT OUT.
SO IT'S, IT'S ABOUT CHOICES AND IT'S ABOUT PRIORITIES AND IT'S ABOUT, UM, ACCOUNTABILITY AND, AND DEMONSTRABLE ACCOUNTABILITY.
AND THIS NEW PIECE OF INFORMATION COMING IN TODAY THAT THE CAPITAL AND THE OPERATING GOT GOT PUT TOGETHER.
AND THERE'S NOTHING, THERE'S NO SURPLUS BEING, BEING RE RE WHAT, UH, BACK RETURNED BACK TO THE COUNTY AS HAS BEEN DONE EVERY YEAR FOREVER.
I MEAN, IS THIS A, IF I, IF I KNOW IT'S A NEW, IT'S A NEW PATTERN.
I, I WOULDN'T USE THE WORD SOMETHING DIFFERENT HAPPENED FOREVER, BUT IT IS A NEW PATTERN.
SOMETHING DIFFERENT HAPPENED AND IT'S A SURPRISE.
SO, WELL, AND I JUST NEED TO SAY FOR MY PART, I, I CERTAINLY HOPE THEY CHOOSE TO HIRE THE
[01:55:01]
AGRICULTURE TEACHER INSTEAD OF THE COMMUNICATION PERSON, BECAUSE I, I THINK THERE'S, AND NOT TELLING THEM WHAT TO DO, BUT WE KNOW WE NEED THE AG TEACHER, WE KNOW THE STUDENTS.THERE'S AN ABUNDANCE OF STUDENTS THAT WANT TO TAKE THAT COURSE, AND THEY CAN'T TAKE IN MORE STUDENTS BECAUSE THEY DON'T HAVE THE TEACHER TO DO IT.
THEY'VE GOT PLENTY OF PEOPLE IN THE MAIN OFFICE THAT COULD PICK UP THE SLACK OF COMMUNICATING.
WE ALL KNOW HOW TO COMMUNICATE, WE JUST DON'T DO IT ALL THE TIME.
WELL, SO FOR ME, I JUST NEED TO PUT THAT OUT THERE, THAT MY EXPECTATION IS TO COVER THE SALARIES, GIVE THE INCREASES, AND THAT WE GET THAT AGRICULTURE TEACHER FOR THE STUDENTS.
WELL, I, I WOULD, I'LL SECOND THAT.
AND I UNDERSTAND THERE'S A HESITANCY TO WANT TO START POINTING OUR FINGER ON INDIVIDUAL ITEMS. MM-HMM.
UM, AND I'LL, I'LL RESIST THAT NOW, BUT, BUT THERE ARE A HANDFUL OF INDIVIDUAL ITEMS I CAN, I CAN PUT MY FINGER ON AND SAY THAT ISN'T NECESSARILY THAT, THAT'S MY OPINION.
I, I THINK THE WAY YOU EXPRESSED IT WAS WE EX WE ENCOURAGED THE SCHOOL BOARD THAT'S YES.
I MEAN, YOU KNOW, THE WHOLE REASON WE HAVE SCHOOLS IS TO, TO EDUCATE THE CHILDREN.
AND, YOU KNOW, NOT EVERYBODY'S, YOU KNOW, A LOT OF THE COURSES ARE COLLEGE BOUND COURSES, AND THEN WE HAVE THE TRADES AT THE BLUE RIDGE TECH FOR THOSE WHO WANNA GO INTO AGRICULTURE.
THAT'S THE ONLY AVENUE FOR IT.
AND THERE SEEMS TO BE AN ABUNDANCE OF CHILDREN.
SO, YOU KNOW, I, I KNOW IT'S A SUGGESTION ON MY PART AND JUST SAYING AS A TAX PAYING CITIZEN, THAT I HOPE THAT'S THE AVENUE THEY TAKE THERE.
LIKE I SAID, I UNDERSTAND TOTALLY.
ONCE WE, WE APPROPRIATE WHEN WE SIGN OFF ON THE BUDGET AND THEN WE APPROPRIATE OUT, WE HAVE NO CONTROL OVER IT.
BUT I JUST, I JUST FEEL LIKE I HAVE TO SAY FOR, UM, TO TAKE UP FOR THE CHILDREN THAT I KNOW ARE LINED UP WANTING TO GET IN THAT, THAT THAT'S SHOULD BE, I SAID I WOULD, BUT I DON'T WANNA BELABOR THE POINT, BUT IN TERMS OF, OF GETTING TO ROOT CAUSES, THE DEMO, THE, THE JU AS I UNDERSTAND THE PRINCIPAL JUSTIFICATION FOR THE COMMUNICATIONS OFFICER WAS TO DIRECT TO FULFILL OR HEAVY FOIA REQUEST DEMANDS.
UM, A YOU KNOW, I UNDERSTAND A FOIA OFFICER IS A, IS A, A SALARY AT A SALARY LEVEL, LESS THAN HALF OF, OF WHAT THEY'RE, UH, PROPOSING TO BRING IN AS A COMMUNICATIONS OFFICER.
UM, ALSO, YOU KNOW, THE ROOT CAUSES OF WHY THERE ARE AN INUNDATION OF FOIA, UH, REQUEST COULD BE A WORTHY GOAL.
UH, THAT SHOULD BE A TEMPORARY PROJECT.
UH, IF THEY CAN, YOU KNOW, GET RID OF THOSE ROOT CAUSES, THEN THEY WON'T HAVE THE FLOOD OF FOIA AND THEY WON'T HAVE THIS PERMANENT ADMINISTRATIVE POSITION.
IT'LL BE, HAVE TO BE PAID FOR FOREVER AT WHATEVER THE SALARY IS TIMES 1.25 OR WHATEVER THE OVERHEAD IS.
WE, I, I DON'T WANT TO KEEP GOING DOWN THAT PATH.
ANYTHING ELSE FROM ANYONE? UH, THE ONLY OTHER THING I WANTED TO MENTION IS, UM, WE TALKED ABOUT, THERE DOESN'T SEEM TO BE THIS SURPLUS THIS YEAR.
UM, BUT, UH, WE'RE STILL HEARING ABOUT, I THINK LIKE THE FY 22 SURPLUS, WHICH IS IN THE GENERAL FUND, AND IT'S RECOGNIZED BUT NOT SEQUESTERED.
UM, BUT, UH, AND I THINK YOU SAID 870, I, FOR SOME REASON THOUGHT IT WAS ABOUT 973 OR SO, BUT, UM, THAT, UM, NO DISRESPECT TO ANYBODY, BUT THAT WAS FAKE NEWS.
WHATEVER IT IS, IF WE DECIDE TO TURN IT TO THEM, EIGHT 70 FOR, FOR CAPITAL IMPROVEMENT, MR. UPTON TOLD ME EIGHT 70.
UM, SO THE 9 73 WAS FAKE NEWS.
EIGHT 70 IS THE NUMBER, UM, GIVEN THAT NOW CAPITAL IMPROVEMENT AND OPERATING SEEM TO BE COMMINGLED, UM, TO COVER OPERATING OVERRUNS, UM, I WOULD THINK THAT IF WE DID TURN THAT TO THEM FOR ANY PARTICULAR CAPITAL IMPROVEMENT, UM, THAT IT WOULD BE DRIBBLED OUT PROJECT BY PROJECT WHEN THE BILLS COME DUE AND NOT, NOT JUST APPROPRIATED WITH NO STRINGS ATTACHED.
WELL, AND I THINK YOU'VE DONE SOME WORK TO SHOW THAT EVEN, EVEN IF WE LEVEL FUND FROM THE COUNTY, WE KNOW THAT WE CAN COVER THE RAISES AND WE ALSO KNOW WE CAN COVER A CERTAIN LEVEL OF, OF, UH, CAPITAL EXPENDITURES
[02:00:01]
LIKE STILL AVAILABLE WITH, WITH LEVEL FUNDING.THE, UH, IF THE COUNTY WERE TO LEVEL FUND, GIVEN THE INCREASE EXPECTED FROM THE STATE, THEY'D STILL BE UP 3 MILLION PLUS NET.
AND THAT MORE THAN COVERS THE RAISES THAT THEY'RE, THAT THEY'VE, UH, SAID THAT THEY INTEND TO GIVE MM-HMM.
AND SO I WOULD EXPECT THEM TO GIVE THEM THOSE RAISES NO MATTER WHAT.
WELL, WE READY TO MOVE OVER ON TO THE NEXT ITEM.
[C. Discussion - Proposed Animal Impoundment Agreement between the County of Warren, Virginia and the Humane Society of Warren County]
UM, PROPOSED ANIMAL IMPOUNDMENT AGREEMENT BETWEEN THE COUNTY OF WARREN, VIRGINIA AND THE HUMANE SOCIETY OF WARREN COUNTY.AND YOU SAID MS. MEADOWS IS TAKING THAT.
I HAVE HANNAH GIVE YOU ITEMS C AND D HANDOUTS.
SO THE FIRST HANDOUT THAT YOU HAVE, ITEM C IT IS ACTUALLY THE DRAFT OF THE ANIMAL IMPOUND AGREEMENT.
UM, AS WE STARTED TALKING, PROBABLY THE BEGINNING OF THE YEAR, THE COUNTY HAS ENTERED INTO AN AGREEMENT WITH THE SHERIFF.
SO THE SHERIFF TAKES ON THE, BASICALLY RESPONSIBILITIES OF THE COUNTY REGARDING ANIMAL, UM, CONTROL AND ENFORCEMENT.
SO WITH THAT, THIS IS ACTUALLY A THREE-WAY AGREEMENT BETWEEN THE HUMANE SOCIETY, THE COUNTY OF WARREN, AND ALSO THE SHERIFF.
UM, SO WHAT YOU SEE AS A MARKUP ALONG WITH THE NOTES, UM, FROM BOTH SHERIFF KLEIN AND UM, THE DIRECTOR FOR THE HUMANE SOCIETY, IT IS VERY MUCH IN LINE WITH, UM, LAST YEAR'S AGREEMENT.
PROBABLY THE BIGGEST CHANGES ARE THAT IT WOULD BE A THREE YEAR AGREEMENT.
AND WITH IT, IT'S BUILT IN WITH THE ESCALATION, UM, BASED OFF OF, UM, CPI.
SO THE CONSUMER PRICE INDEX, UM, AND THERE IS A CAP ON THAT.
SO IT WOULD BE BETWEEN TWO TO 3% FOR THE ANNUAL INCREASES.
UM, BASICALLY WE ARE PARTNERING WITH THE, UM, HUMANE SOCIETY IN ORDER TO BASICALLY SAVE US MONEY, UM, BY UTILIZING THEM AS A PARTNER, IT ALLOWS US TO FULFILL OUR CODE REQUIREMENTS WITHOUT HAVING TO SPEND ADDITIONAL FUNDS TO BUILD A SHELTER AND MAINTAIN IT, STAFF IT, AND EXECUTE ALL OF THE NECESSARY REQUIREMENTS BASED OFF OF VIRGINIA CODE.
UM, WE'RE ABLE TO PARTNER WITH THEM SINCE THEY ALREADY HAVE A SHELTER, THEY HAVE STAFF, AND IT HELPS SAVE US A LOT OF MONEY.
YOU'LL NOTICE AS YOU GO THROUGH THE AGREEMENT, UM, THAT THERE ARE SOME CAVEATS IN THERE WHERE BASED OFF OF, UM, LET SAY EXOTIC ANIMALS OR HIGH DOLLAR, UM, LIVESTOCK, THAT IF THE SHERIFF'S OFFICE DOES BRING ONE OF THOSE ANIMALS TO THE HUMANE SOCIETY, SINCE IT'S OUTSIDE OF YOUR STANDARD, UM, DOG OR CAT, AND IT WOULD REQUIRE ADDITIONAL CARE, IT WOULD BE AN ITEMIZED BILL THAT THEY WOULD PARTNER ACTUALLY WITH OUR DEPARTMENT OF FINANCE IN ORDER TO HAVE THE COUNTY COVER THOSE COSTS.
SO THERE ARE SOME ADDITIONAL COSTS IN ADDITION TO THE SET 400 PLUS THOUSAND DOLLARS AGREEMENT WITH THE HUMANE SOCIETY.
UM, WAS, WOULD THERE BE A, A, A QUICK NOTIFICATION OF THAT UNUSUAL SITUATION, IS THAT STIPULATED RATHER THAN JUST CARING FOR THE EXOTIC ANIMAL FOR A MONTH AND THEN SENDING A 50,000 BILL? RIGHT.
UM, THERE ARE CAVEATS IN HERE REGARDING THE NUMBER OF DAYS.
THE GREAT THING IS, UM, OUR ANIMAL CONTROL OFFICER WOULD BE TAKING THE EXOTIC ANIMAL THERE.
UM, AND SO WITHIN A CERTAIN NUMBER OF DAYS, I BELIEVE IT'S FIVE, UM, THERE WOULD BE A DECISION AS TO, SO ONCE IT SURPASSES, DEPENDING ON THE TYPE, WHETHER IT'S LIVESTOCK OR AN EXOTIC, WHETHER IT'S A $200 MARK OR A $400 MARK
[02:05:01]
AND THAT THRESHOLD, BASICALLY WE WANNA MAKE SURE THAT WE'RE NOT GETTING A BILL FOR $20,000 UNEXPECTEDLY.SO DOES THE COUNTY HAVE ANY TYPE OF A RELATIONSHIP WITH, UM, THE SMITHSONIAN? 'CAUSE YOU KNOW, WHEN YOU'RE TALKING ABOUT EXOTIC ANIMALS AND THE SMITHSONIAN IS RIGHT IN THE MIDDLE OF WARREN COUNTY, UM, I DON'T KNOW THAT THESE, LIKE A SNAKE IS CONSIDERED AN EXOTIC ANIMAL.
UM, A CHIPMUNK SOMETHING THAT WOULD BE LIKE A HOUSEHOLD PET, BUT IS NOT A DOG OR A CAT AND DOESN'T FALL UNDER THE POULTRY OR LIVESTOCK, UM, CATEGORY IS CONSIDERED BASICALLY EXOTIC.
UM, WE PROBABLY DON'T HAVE THAT MANY, UM, THAT WE RUN INTO.
AND ALYSSA MIGHT KNOW AS TO WHETHER OR NOT IN THE LAST YEAR WE'VE HAD, I KNOW WE HAVE A PONY THAT WE'VE HAD FOR 30 DAYS.
UM, SO A LOT OF THEM, THE, THE TIMING DEPENDS ON COURT DATES.
UM, AND SO THERE ARE SOME NOTES IN HERE THAT YOU'LL SEE THAT IF THERE'S A CONTINUANCE, IT'S CONTINUED TO KIND OF DRAG IT OUT.
AND UNFORTUNATELY WE HAVE TO FOOT THE BILL.
UM, SO THAT'S WHERE A PARTNERSHIP WITH THE COMMONWEALTH'S ATTORNEY'S OFFICE AND THE COURTS, UM, BUT WE CANNOT FORCE THEM TO SET A DATE.
AND UNFORTUNATELY, AS THE KE WE ARE OBLIGATED TO ENSURE THAT WE PAY FOR THAT.
SO THE, UM, AGREEMENT HAS BEEN THROUGH BOTH, UM, THE HUMAN SOCIETY'S HANDS AND, UM, THE SHERIFF'S HANDS.
CURRENTLY OUR ATTORNEY IS RE-LOOKING OVER IT WITH THEIR MODIFICATIONS.
UM, SO YOU WILL, ON, I GUESS NEXT WEEK WE'LL SEE THE UPDATED VERSION THAT HAVE ALL OF JASON'S EDITS.
UM, BUT I WANTED YOU TO HAVE THE TIME TO LOOK THROUGH THIS.
IT WILL BE ON THE JUNE 4TH CONSENT AGENDA.
UM, SO IF THERE ARE ANY QUESTIONS, UM, FEEL FREE TO REACH OUT TO, UM, SHERIFF KLEIN, UM, KAYLA OR OURSELVES, AND WE CAN GO THROUGH THEM AND ANSWER THEM.
WELL, I HAVE A COUPLE QUESTIONS.
SO I'M LOOKING AT THE COVER SHEET AND IT SAYS, THE COUNTY'S PERMITTED TO CONTRACT WITH A PRIVATE GROUP.
SO ACTUALLY YOU'RE REFERRING A PRIVATE GROUP IS REALLY A 5 0 1 C3, CORRECT? A NONPROFIT? CORRECT.
SO THE HUMAN SOCIETY IS MANAGED BY A NONPROFIT.
JUST WANTED TO MAKE SURE UNDERSTAND THAT.
IS THAT AN INCREASE FROM THE LAST, UH, LAST YEAR? YES.
UH, AND WHAT WAS THE PERCENTAGE INCREASE? IT'S, IT'S ONLY $2,000.
RIGHT NOW WE HAVE FOUR 10 IN OUR EXPENDITURES.
SO WE NEED TO BUMP THAT UP 2000, WE IT UP $2,000.
AND THEN IT SAYS, UM, WE'RE, WE'RE MAKING THIS BASE YEAR WITH THREE OPTION YEARS.
SO IF I'M READING THIS CORRECT, IT'S, OH NO, IT'S ONE BASED YEAR WITH TWO OPTION YEARS.
SO IT'S, IT'S A THREE YEAR CONTRACT.
SO, UM, THE, THE FIRST OPTION YEAR WHERE THE, UH, THE PRICE WILL GO UP 2% OR THE CPI DASH U OR THE PRIOR YEAR, WHICH ARE, IS HIGHER NOT TO EXTEND 3%.
SO THAT'S THE COST PRICE INDEX.
SO WHY WOULD WE MEASURE THESE SERVICES BY A CONSUMER PRICE INDEX? BECAUSE THE, BASICALLY THE COST TO OPERATE THE SHELTER.
SO THEY HAVE ADDITIONAL FOOD, WATER FOR THE ANIMALS.
THEY HAVE TO PAY FOR SUPPLIES FOR ALL OF THE ANIMALS AND ALSO THEIR STAFF AND LABOR.
SO THEY'RE THE CONSUMER A HUNDRED PERCENT.
THEY'RE THE, BECAUSE, UH, I, BECAUSE I LOOKED IT UP MM-HMM.
SO THE CONSUMER PRICE INDEX IS REALLY, IT'S BASED ON CONSUMER GOODS.
SO REALLY THE HITE SOCIETY IS NOT PROVIDING A CONSUMER GOODS.
THEY'RE PROVIDING A SERVICE AND THE SERVICES PURCHASED BY IT, OR A SERVICES PURCHASED BY A HOUSEHOLD.
YOU KNOW, SO I, I DON'T UNDERSTAND WHY WE'RE, WE'RE USING THAT, BUT, YOU KNOW, I UNDERSTAND THAT A EVERY OPTION YEAR SHOULD BE INCREASED FOR INFLATION.
SO I'M NOT ARGUING THE, THE, THE, THE, UM, THE FACTOR.
IT'S JUST WHICH FACTOR WE'RE GOING TO USE.
SO WHEN I LOOK AT HERE, SO, UH, YOU HAVE A PREVIOUS, PREVIOUS YEAR, SUM PLUS 2%, OR THE CPI DASH U, WHICH ERROR IS HIGHER NOT TO EXCEED 3%.
I MEAN, WHY DON'T WE JUST, YOU KNOW, CHOOSE EITHER 2% OR 3% ESCALATION
[02:10:01]
FACTOR BECAUSE, UH, THE CPIU IS A BEST PRACTICE FOR CONTRACT ESCALATION MEASURES.ALSO, IT COULD POTENTIALLY DECREASE.
THERE IS THE POTENTIAL FOR IT TO GO DOWN MM-HMM.
BUT IT HAS, WELL, YOU KNOW, I, I WAS, YOU KNOW, YOU AND I'VE TALKED BEFORE ABOUT THIS ANYWAY, YOU KNOW, THAT I BELIEVE THAT WE HAVE, THERE SHOULD BE SOME ESCALATION FOR INFLATION FOR ANY OPTION YEAR, YOU KNOW, KNOW.
SO I JUST, I GUESS I'M JUST GETTING HUNG UP ON, ON THE, YOU KNOW, THE USING A CONSUMER PRICE INDEX WHEN WE'RE NOT REALLY CONSUMING ANY GOOD.
SO THEY'RE PROVIDING A SERVICE.
BUT, YOU KNOW, THAT'S JUST MY 2 CENTS.
UM, NOW I, I SEE THAT THERE'S A LOT OF, UM, RESPONSIBILITIES THAT, YOU KNOW, THAT WAS, THAT, YOU KNOW, MS. MEADOW SAID THAT USED TO BE THE COUNTY'S RESPONSIBILITY.
NOW IT'S THE SHERIFF'S RESPONSIBILITY HAVE NO PROBLEM WITH THAT.
BUT AT WHAT POINT, HOW DO WE CONTROL THE EXPENSES OF THE SHERIFF? BECAUSE IF THE SHERIFF IS ABSORBING SOME INCREASED EXPENSE FOR SOMETHING, THEY'LL COME BACK TO US AND SAY, WELL GOTTA RAISE MY BUDGET BECAUSE, UM, WE ARE SPENDING MORE THAN WHAT WE BUDGETED FOR.
YOU KNOW, SO WHAT INTERNAL CONTROL DO WE HAVE WITH THE SHERIFF OF, YOU KNOW, UM, YOU KNOW, MONITORING THE EXPENDITURES? RIGHT.
BECAUSE I THINK RIGHT NOW IN THE LINE ITEM, I THINK UNDER VETERINARIAN SERVICES OF SOMETHING LIKE $50,000.
RIGHT NOW, UNLESS IT CHANGED, I HAVEN'T LOOKED AT THAT.
AND I'M ASSUMING THAT WOULD BE A LITTLE BIT, A LITTLE BIT OF, YOU KNOW, THIS, BUT WE'RE TALKING ABOUT, SO, WELL, WE, UH, A WE REDUCED THAT TO 40.
UM, YOU KNOW, SO I'M ASSUMING THAT WOULD BE A LINE ITEM IN THERE, RIGHT.
FOR SOMETHING THAT WAS OUT OF THE NORM.
AND IT'S, IT IS OUT OF THE NORM.
UM, ONE WAY IS TO ASSIGN THE REVENUE FROM THE DOG TAGS THAT IS COLLECTED THROUGH THE TRAILER'S OFFICE TO ANIMAL CONTROL.
SO THE SHERIFF AND I ARE WORKING ON HOW THAT WILL LOOK, UH, SO THAT THE DOG TAG REVENUE DOES NOT GO SPECIFICALLY TO THE GENERAL FUND, BUT IT GOES TO SPECIFIC ANIMAL CONTROL EXPENDITURES.
THAT'S A GOOD WAY OF LOOKING AT THINGS.
BUT IF YOU DO THAT, DON'T YOU JUST TURN THE SHERIFF'S OFFICE INTO AN ENTERPRISE ACCOUNT THEN? 'CAUSE THAT'S THE SAME MODEL THAT YOU'RE USING WITH THE AIRPORT.
NOT NECESSARILY BECAUSE IT'S NOT A HUNDRED PERCENT FUNDED THROUGH ITS OWN TAX REVENUE OR YEAH.
ITS OWN SPECIFIC TYPE OF REMEDY.
BUT FOR THE MOST PART, THE SHERIFF'S OFFICE IS FUNDED THROUGH THE GENERAL FUND, BUT THIS IS A WAY TO OFFSET THE GENERAL FUND SPECIFICALLY FOR RIGHT.
BUT YOU'RE TAKING THAT MONEY AWAY FROM THE GENERAL FUND AND, AND DESIGNATED ONLY TO THE SHERIFF, WHICH IS OKAY, ACTUALLY IT'S PER CODE.
SO THAT, THAT REGULATIONS THERE.
SO ANYWAY, THAT'S ONE CONCERN, AND I'LL, I'LL READ THROUGH THIS AND I WILL SEND QUESTIONS AND HOW IT'S ALL GONNA BE ANSWERED.
BUT THAT'S ONE ISSUE THAT I, UM, UH, THAT I HAVE IS THAT I, I SEE A LOT OF THE SHERIFF'S GONNA DO THIS, SHERIFF'S GONNA DO THAT, AND, AND THE COUNTY IS NO LONGER A PART TO IT.
AND I'M JUST WORRIED ABOUT BUDGETS,
AND HOW DO YOU CONTROL THOSE EXPENSES WHEN THE COUNTY IS NO LONGER A PART OF IT? RIGHT.
AND I APOLOGIZE, I MISSTATED THE INCREASE FROM LAST YEAR.
UH, I WAS ONLY LOOKING AT THIS YEAR, UH, IT WAS FOUR 10, RIGHT.
UM, RIGHT NOW, AND IT WENT UP FROM 400,000 MM-HMM.
SO THE LAST YEAR'S CONTRACT WAS FOR 400,000.
SO IN THE CURRENT EXPENDITURES WE HAVE FOUR 10 AND THE PROPOSED CONTRACT IS FOR FOUR 12 MM-HMM.
SO JUST TO MAKE SURE I CORRECT MYSELF ON THAT, NO, HAVE NO PROBLEM WITH THAT.
YOU KNOW, I MEAN, 3% INCREASE.
SO, AND IT, IT, SO AGAIN, I'LL JUST READ THROUGH EVERYTHING AND, UM, AND RESPOND WITH MY QUESTIONS TO MAKING SURE THAT WE HAVE SOME TYPE OF CONTROL OF THE SHERIFF'S BUDGET BASED ON THIS AGREEMENT THAT THE COUNTY DOES NOT HAVE A LITTLE PIECE INTO IT.
CAN WE, YOU ALWAYS CONTROL THE SHERIFF'S BUDGET.
WELL, AND I, I UNDERSTAND THAT, BUT LET'S JUST MAKE AN, YOU KNOW, AS, AS A FARFETCHED FARFETCHED EXAMPLE, YOU KNOW, SOMETHING CAME UP HERE THAT THEY DIDN'T BUDGET FOR.
AND SO THEY WOULD HAVE TO COME TO US.
AND SAY, WELL, PER THE AGREEMENT, OH, I, I AM SUPPOSED TO DO THIS AND, AND I I NEED MORE MONEY TO DO THIS.
YOU'LL SEE THERE ARE A LOT OF, UM, THRESHOLDS ADDED, ADDED IN.
THAT'S SIGNIFICANTLY, THAT'S WHAT WHAT I'M SAYING.
WE CONTROL THE BUDGET, BUT THERE CAN ALWAYS BE AN EXCEPTION WHERE THEY'RE GONNA COME HERE AND SAY THEY NEED, YOU KNOW, $10,000 MORE BECAUSE SOMETHING UNEXPECTED
[02:15:01]
OCCURRED.WE'VE BEEN REALLY PLEASED WITH THE WAY THAT, UM, THE EXECUTIVE DIRECTOR FOR THE HUMANE SOCIETY AND ALSO SHERIFF KLEIN HAVE WORKED TOGETHER BECAUSE WE DID RUN INTO THAT SITUATION PREVIOUSLY.
AND SO THIS AGREEMENT REALLY HAS A LOT MORE THRESHOLD LIMITS IN THERE IN ORDER TO PROTECT AT WHAT POINT THINGS ARE BEING ADDRESSED, WHEN DOES IT COME TO THE FINANCE DIRECTOR IN THE COUNTY IN ORDER TO SEEK ADDITIONAL FUNDING.
UM, AND THERE ARE DEFINITELY ACCOUNTABILITY TO TAX DOLLARS.
SO THERE ARE A LOT MORE, UM, THRESHOLDS IN HERE.
I THINK AS YOU READ THROUGH, YOU'LL, BUT FIND, CORRECT ME IF I'M WRONG, THIS IS A COUNTY FUNCTION MM-HMM.
TO TAKE ON AS A RESPONSIBILITY SO THAT WE DON'T HAVE TO HIRE A WHOLE DEPARTMENT OF CERTIFIED ANIMAL CONTROL OFFICERS TO WORK.
UM, SO IT'S, WE GET A TWO FOUR OUT OF THAT, DEFINITELY OUT OF THAT.
SO IT'S, IT'S REALLY, YOU FINE TUNE THE CONTRACT FOR SOMETHING WE'VE BEEN DOING FOR YEARS ANYWAY.
ANY OTHER QUESTIONS REGARDING, OKAY, GREAT.
[D. Discussion - Proposed Hiring Incentive for Certified Deputies]
SO WITH ITEM D.THE HIRING INCENTIVE PROPOSAL FOR, UM, CERTIFIED DEPUTIES, I THINK EVERYONE IS AWARE THAT, UM, IT'S BEEN VERY CHALLENGING FOR US TO BASICALLY RECRUIT AND ONBOARD, UM, NOT ONLY DEPUTIES, BUT SPECIFICALLY CERTIFIED DEPUTIES.
WE WERE LOOKING FOR EXPERIENCED OFFICERS TO JOIN OUR TEAM AND WE'RE CONTINUING TO FIGHT AGAINST OTHER LOCALITIES THAT ARE OFFERING BONUSES AND HIGHER SALARY.
SO IT'S BEEN VERY CHALLENGING FOR THE SHERIFF'S DEPARTMENT AND OUR TEAM IN ORDER TO ATTRACT TALENT.
UM, WE'VE BEEN DISCUSSING POTENTIAL INCENTIVES, UM, WHAT WE CAN DO IN ORDER TO BASICALLY ATTRACT PEOPLE.
ONE OF THE INCENTIVES THAT WE HAVE IN PLACE TAKE HOME VEHICLES FOR OUR, UM, PATROL OFFICERS, AND WE'RE LOOKING AT AN ANNUAL LEAVE INCENTIVE.
SO WITH THIS ANNUAL LEAVE, SINCE WE ARE LOOKING FOR EXPERIENCED OFFICERS, UM, IF THEY'RE COMING FROM ANOTHER LOCALITY, THEY'RE WALKING AWAY FROM ANY LEAVE THAT THEY'VE ACCRUED AND THEY WOULD START FROM ZERO.
SO WE WOULD WANT TO ACTUALLY GIVE THEM, UM, 60 HOURS, WHICH EQUATES TO, SINCE THEY DO, UM, 12 HOUR SHIFTS, IT WOULD BE FIVE DAYS, UM, THAT THEY WOULD HAVE FROM DAY ONE, THERE WOULD BE SOME PARAMETERS IN PLACE AS TO IF THEY WERE TO LEAVE WITHIN A CERTAIN PERIOD OF TIME, PAYING THAT TIME BACK TO THE COUNTY.
UM, WE EVALUATE ROUGHLY AROUND $1,500.
UM, WITH HIRING SOMEONE WHO HAS NO EXPERIENCE, THEY HAVE TO GO THROUGH THE ACADEMY.
AND SO THERE'S ABOUT A SIX TO EIGHT MONTH PERIOD THAT THEY CAN ACCRUE LEAVE.
WHEREAS IF SOMEONE'S NEW, THEY DO AN ABBREVIATED FTO, SO IT'S ROUGHLY ABOUT FOUR WEEKS, AND THEN THEY ARE OUT ON PATROL AND THEY'RE WORKING.
SO THIS WOULD GIVE THEM BASICALLY THE LEAVE THAT THEY WOULDN'T HAVE ACCRUED.
UM, WE THINK IT WOULD BE A GREAT WAY TO AT LEAST INCENTIVIZE PEOPLE WHO WOULD NOT EVEN CONSIDER US.
UM, SO THESE ARE ONLY FOR NEW EMPLOYEES, NOT THE EXISTING HIRE.
WE COULD GO BACK TO APRIL 1ST.
IT WOULD, WE'RE GONNA GO BACK TO APRIL 1ST.
WHY CAN'T WE START AT THE BEGINNING OF JUNE OF THE FISCAL YEAR? WE WOULD PREFER TO GO BACK TO APRIL 1ST.
THAT'S WHAT OUR DISCUSSION HAS BEEN SINCE WE'VE BROUGHT IN, UM, TWO CERTIFIED OFFICERS, UM, WITH DISCUSSIONS ABOUT THIS BEING A POSSIBILITY.
SO WE'RE IMPLE IMPLEMENTING A POLICY AND WE WANT, BEFORE WE MADE THE OFFER TO NEW EMPLOYEES, WE MENTIONED THAT WE WERE WORKING ON THIS.
HOWEVER, ULTIMATELY IT NEEDS TO GET APPROVAL BY THE BOARD BEFORE WE WOULD BE ABLE TO IMPLEMENT IT.
SO HOW, OKAY, SO HOW MANY WE'RE IN MAY, RIGHT? SO WE MAY, JUNE, END OF END OF JUNE.
SO HOW MUCH DOES THE SHERIFF ANTICIPATE THAT, UM, THIS PROGRAM WOULD BE OUT OF THIS CURRENT FISCAL YEAR AND HOW MUCH DO, UH, FOR NEXT FISCAL YEAR, WHAT WOULD BE THE PRICE OF THAT? AND IF THAT IS PART OF THE EXISTING BUDGET THAT WE'RE GONNA IMPROVE? SO WE ANTICIPATE THE COST BEING, SO IF WE DO, BASED OFF OF THE AVERAGE SALARY OF AN EXPERIENCE DEPUTY, THAT IT WOULD COST ABOUT $1,500 PER DEPUTY HIRED.
SO HOW MANY ARE WE GONNA HAVE FOR THIS FISCAL YEAR? HERE, LET ME FINISH.
UM, SO WITH THE SALARIES THAT HAVE BEEN SPENT FOR THIS FISCAL YEAR AND THE BUDGETED SALARIES, WE HAVE, UH, OVER $91,000 SURPLUS
[02:20:01]
BASICALLY BECAUSE OF VACANCIES SAVINGS IN THE SHERIFF'S BUDGET OR THE HRS BUDGET? NO, NO, NO.SO THAT IS WHERE WE WOULD BASICALLY BE ABLE TO PULL IT FROM THEIR VACANCY SAVINGS.
UM, AND THAT'S BACKING ALL OVERTIME AND EVERYTHING FOR THE SHERIFF 91 K EASILY QUESTION.
WHEN WE HIRE AN UNCERTIFIED MM-HMM.
DOES THAT INCLUDE, BECAUSE MY UNDERSTANDING, AND CORRECT ME IF I'M WRONG, IS THAT WE HIRE THEM, WE PUT THEM THROUGH THE ACADEMY, AND WHILE THEY'RE IN THE ACADEMY, WE ARE PAYING THEM A SALARY.
AND THEN THERE'S NO GUARANTEE THAT THEY'RE GONNA PASS THE ACADEMY.
YOU KNOW, SO $1,500 VERSUS 28,000 THAT MAY NOT, I THINK IT'S A GAMBLE.
AND I, I, I REALIZE, UM, THAT LEAVE LEAVING THAT BEHIND, ESPECIALLY WHEN SOME OF THESE AGENCIES, I, I KNOW WHEN I LEFT SCHOOL, I HAD A YEAR OF SICK AND VACATION SAVED UP.
I COULD HAVE TAKEN A YEAR OFF AND BEEN PAID FOR IT.
AND IT'S, THAT'S PAINFUL TO THE POCKETBOOK.
SO, UM, AND THEN THE FACT THAT FOR MAYBE A YEAR YOU DON'T HAVE IT, YOU KNOW WHAT, AT LEAST A LITTLE BIT YOU ACCRUE AND YOU DON'T HAVE ANY VACATION UNTIL WHENEVER THAT KICKS IN.
SO TO ME IT'S A WIN-WIN AS A TOOL TO INCENTIVIZE PEOPLE TO EVEN APPLY.
SO THEY WOULD CONTINUE TO ACCRUE AT THE STANDARD ACCRUAL RATE.
BUT THEY WOULD HAVE AN ADDITIONAL 60 HOURS.
BUT MEANWHILE, BECAUSE THEY'RE ALREADY TRAINED, THEIR FIELD TRAINING TIME WILL ONLY BE FOUR WEEKS INSTEAD OF 12 WEEKS.
SO WE ARE SAVING SIGNIFICANTLY AND YOU'RE HAVING AN EXPERIENCED OFFICER, WHICH BRINGS A LOT MORE SAFETY AND, UM, HIGHER OKAY.
BASICALLY RAMP UP THAN ANYONE WHO'S BRAND NEW IN POSITION.
AND, UH, I KNOW WE REDID THE POLICY HANDBOOK MM-HMM.
WE COULD, IT ALL TIME COULD REFRESH MY MEMORY WHEN, WHEN SOMEONE LEAVES AND THEY HAVE ACCRUED VACATION IN THEIR BALANCE.
SO THEIR ANNUAL LEAVE WOULD BE PAID OUT.
THEN IT'D BE PAID OUT AT A PORTION.
AND HOW LONG WOULD IT TAKE THEM TO ACCRUE 60 HOURS OF LEAVE? UH, NORMALLY IF THEY, IF WE DIDN'T HAVE THIS IN PLACE, THEY WOULD ACCRUE IT.
A BRAND NEW, NEW HIRE ACCRUES ROUGHLY EIGHT HOURS A MONTH.
UM, SO YOU'RE LOOKING AT SEVEN AND A HALF YEAH.
SO, UM, IF THEY, IF WE HIRED THEM AND THEY QUIT BEFORE SEVEN AND A HALF MONTHS MM-HMM.
WHATEVER THEY HAVE USED, THEY WOULD HAVE TO PAY BACK.
UM, SO ON THE FIRST, LIKE, DID I INCLUDE IT? NO, I DIDN'T, UM, INCLUDE THE PAYBACK SCHEDULE.
SO THAT WOULD BE IN YOUR, UM, AGENDA BASICALLY.
SO THEY WOULD HAVE TO COMMIT TO US FOR A YEAR.
AND SO IF THEY'RE LEAVING BEFORE THAT TIME, THEY WOULD HAVE TO PAY US BACK FOR THE FULL AMOUNT.
IS THAT ENFORCEABLE? LIKE YES.
THE LEGAL COST TO ENFORCE THAT? YES.
WOULD THAT BE WORTHWHILE? MM-HMM.
I DON'T KNOW THAT WHEN WE PROCESS OUR FINAL PAYCHECK, IT WOULD BE AT THAT POINT WITH OUR OTHER PAYOUTS, UM, IT'S VERY EASY TO PROCESS AND ADMINISTER.
UM, IT, I DON'T KNOW THAT WE WOULD HAVE TO GO AFTER ANY, ANYONE FOR.
SO, SO THEN WE, WE WOULD START OFF WITH THE, WITH THE 60 HOURS, BUT THEY WOULDN'T BE ACCRUING ANYTHING FOR THE FIRST, THEY WOULD CONTINUE TO ACCRUE.
SO THEN, SO THEN AT EIGHT MONTHS THEY HAVE 120 HOURS.
BUT THAT BONUS 60 IS JUST FOR THEIR FIRST YEAR? UM, WELL, THEY WOULD, WITH ALL OF OUR EMPLOYEES THEIR TIME, IF THEY DON'T USE IT, THEY CONTINUE TO CARRY IT OVER, SO OKAY.
IF THEY DON'T USE IT, THEY WOULD CONTINUE TO CARRY IT OVER.
BUT THEY'RE NOT ACCRUING ANOTHER ADDITIONAL 60 EVERY YEAR.
THEY'RE YEAH, THAT'S WHAT I WANNA KNOW.
IS THIS ABOVE AND BEYOND WHAT THEY'RE ALREADY GOING YET? NO, IT, YOU WERE JUST, YOU'RE PULLING IT AHEAD.
IT'S JUST AN INJECTION AT THE BEGINNING.
THEY'RE JUST PULLING RATHER THAN OCCURRING AC OCCURRING IT, YOU'RE PULLING IT TO HAVE AND HAVE IT MADE AVAILABLE AT THE BEGINNING.
SHE, WELL, NO, THEY ARE, SHE SAID THEY'RE STILL ACCRUING THEIR NORMAL ACCRUALS.
IT'S BASICALLY GIVING THEM 60 HOURS TO START.
WELL, THE TOWN OF FRONT ROYAL IS GIVING A $7,500 SIGN ON BONUS.
SO IF WE CAN DO THIS SOMETHING, IT'S SOMETHING
[02:25:01]
TO INCENTIVIZE PEOPLE.I HAVE LIKE A, A SMALL SIGNING BONUS WITHOUT HAVING TO WRITE A CHECK.
THAT'S, I, THAT'S WHAT I NEED TO UNDERSTAND.
SO THEY WOULD BE GETTING 120 AT THE FIRST YEAR? NO, WHEN AN EMPLOYEE'S HIRED, THEY ACCRUE ONE DAY A MONTH ROUGHLY.
UM, SO THEY WOULD CONTINUE TO ACCRUE AT THAT RATE.
UM, THIS WOULD BE THE 60 UPFRONT PLUS THEIR NORMAL ACCRUAL.
SO, SO, SO BASICALLY, BASICALLY IN, IN, CORRECT ME IF I'M WRONG ON THIS.
SO DAY ONE THEY START AT 60 AND, AND LET'S SAY THAT THEY'RE, LET'S SAY THAT THEY'RE A BRAND NEW HIRE RIGHT.
SO THEN THEY WOULD HAVE TO WAIT FOR EIGHT MONTHS BEFORE THEY WOULD GET TO THAT 60 HOURS.
HERE THEY'RE STARTED BECAUSE THEY ARE, ARE, UM, EXPERIENCED, THEY'RE STARTING WITH 60 HOURS AND AT THE END OF THAT EIGHT MONTHS WHERE THEY WOULD HAVE JUST 60 HOURS IF THEY WERE BRAND NEW, NOW THEY HAVE 120 HOURS.
JUST, I'M JUST SURPRISED THAT, UM, THAT IF THE NEW EMPLOYEE CAME IN AND, AND THEY'VE ONLY BEEN WORKING, YOU KNOW, UH, TWO MONTHS AND HAD TOLD THE SUPERVISOR BEFORE THEY GOT HIRED THAT THEY HAD THIS VACATION PLAN PLAN, THEY WOULD, THEY WOULD, YOU KNOW, APPROVE THAT AND PULL IT AHEAD AND SAY, YOU KNOW, YOU AUTHORIZED AN EARLY DISBURSEMENT OF THE LEAVE, THE ONLY PERSON WHO CAN AUTHORIZE IT WOULD BE THE COUNTY ADMINISTRATOR.
UM, SO THIS WOULD PROVIDE THE LEAVE.
SO, AND WE DO HAVE A LOT OF PEOPLE WHO, THEY COME IN AND THEY'RE LIKE, HEY, I HAVE A VACATION PLAN FOR JUNE, JULY, AUGUST.
AND THEY END UP TAKING IT AS UNPAID LEAVE BECAUSE THEY DON'T HAVE LEAVE ACCRUED.
UM, AND THIS IS, AND AND THEY DON'T ASK FOR, THEY DON'T REQUEST IT OR WE'VE DENIED IT.
NO, A LOT OF PEOPLE DON'T REQUEST IT.
THEY DON'T WANT TO GO IN THE HOLE.
'CAUSE THEY'RE LIKE, YOU KNOW WHAT, BY THE TIME WE GET TO THE HOLIDAYS, I WANNA TAKE TIME OFF THEN.
SO THEY'LL DO IT AS UNPAID TIME OFF.
WELL, I THINK THIS IS A GREAT IDEA.
UM, AS SEEMS TO HAVE ALL UPSIDE.
I MEAN, IF WE'RE DOING IT FOR THE SHERIFF'S PEOPLE, THE DEPUTIES, WHY NOT FOR THE STAFF? WHY NOT FOR FIRE RESCUE? WHY NOT FOR OTHER DEPARTMENTS? I'VE ALWAYS BEEN THAT WAY.
IT'S A FAIR, IT'S A FAIR STATEMENT.
I THINK IT BE, IT BECOMES ONE OF EVALUATING THE RECRUITMENT CHALLENGE.
MANY TIMES WE SIT HERE AND WE HEAR, OH, WE HAVE A RETENTION PROBLEM.
OH, WE HAVE THIS PROBLEM, YOU KNOW, WE CAN'T GET PEOPLE, YOU KNOW, AND SO, AND JUST BECAUSE, YOU KNOW, I UNDERSTAND THAT THE, THAT THEY'RE USING THE MONEY FROM BUDGET THAT THEY HAVE NOT ABLE TO USE BECAUSE THEY HAVEN'T FUND THEIR VACANCIES.
I UNDERSTAND THAT PART AND WHY THEY'RE THINKING, WELL WE CAN DO THIS, YOU KNOW, BUT YOU KNOW, THAT, YOU KNOW, THAT'S JUST HOW I LOOK AT IT.
WELL, LET, LET ME INVITE, UM, DR.
DALEY TO COMMENT ON WHY, WHAT, WHY IS THE PROSPECT THAT EVERY DEPARTMENT HEAD SUBSEQUENTLY COMES AND SAYS THAT THIS BENEFIT SHOULD BE, SHOULD BE APPROVED? SO PART OF THE DIFFERENCE IS THE CERTIFICATION AND EXAMPLE BEING FIRE AND RESCUE.
THERE ARE CERTIFICATIONS AND IF CHIEF CAME BACK AND SAID, I HAVE THE OPPORTUNITY TO HIRE THIS EMPLOYEE, EXPERIENCED EMPLOYEE WITH THESE CERTIFICATIONS, WE WOULD SERIOUSLY TALK ABOUT HAVING SOME TYPE OF POLICY LIKE THIS WHERE YOU CAN PUT THE EMPLOYEE OUT ON THE STREET ALMOST IMMEDIATELY.
IN THE CASE OF FIRE AND RESCUE, YOU CAN PUT THEM IN A STATION WITH SOME EXPERIENCED PEOPLE IN THE SHERIFF'S OFFICE.
YOU CAN PUT THEM IN THE CAR WITH AN EXPERIENCED PERSON.
WHEN YOU COME INTO A NEW POSITION, IT'S NICE TO A, HAVE A COUPLE OF DAYS THAT IF YOU, IF YOU NEED TO DO SOMETHING, UH, NEXT THURSDAY THAT YOU, YOU, YOU'VE GOT SOMETHING YOU NEED TO DO AND YOU NEED TO TAKE THE DAY OFF.
AND THEN ALSO YOU BOOK YOUR VACATIONS NORMALLY IN ADVANCE.
AND SO IF YOU PLAN ON GOING TO THE OUTER BANKS IN JUNE,
[02:30:02]
WE DON'T WANT YOU AS A POTENTIAL EMPLOYEE TO SAY, WELL, I'M GONNA WAIT AND APPLY IN JULY AFTER I TAKE MY VACATION.WE WOULD MUCH RATHER HAVE THEM COME NOW AND THEN THEY CAN TAKE THOSE THAT WEEK, THOSE FIVE DAYS AND BE ABLE TO THEN START.
AND IF THEY LEAVE IN JULY, THE JOB DOESN'T WORK OUT AND THEY LEAVE, THEN THEY HAVE TO REPAY AND IT COMES OUT OF THEIR LAST CHECK.
BUT, UH, OTHERWISE WE THINK IT'S A VERY GOOD INCENTIVE.
WE'VE HAD INDIVIDUAL POSITIONS WHERE, UM, THE EMPLOYEE WILL ASK FOR A AMOUNT OF VACATION IN ADVANCE TO BE ABLE TO HAVE THAT AVAILABLE.
I WANT TO GO TAKE THIS VACATION IN SEPTEMBER AND DO YOU WANT ME TO COME TO WORK NOW IN JUNE OR SHALL I WAIT AND COME IN OCTOBER BECAUSE I ALREADY HAVE MY TICKETS FOR WHEREVER THIS IS.
I ALREADY HAVE MY RESERVATION.
AND SO WE WOULD MUCH RATHER GIVE THEM THE TIME AND HAVE THEM COME TO WORK SOONER.
AND IT'S, UM, MUCH CHEAPER THAN THE BONUS SYSTEM, IF YOU WILL.
SO IS THIS A, UH, ONE TIME THING OR IS THIS GONNA BE A POLICY? THIS WOULD BE A POLICY.
NOW WE HAVE UM, WE HAVE AN, HAVE HAD MORE THAN ONE EMPLOYEE WHO HAS COME TO WORK FOR THE COUNTY WITH EXPERIENCE IN THEIR POSITION AND SAID, I WOULD LIKE TO HAVE AN AGREEMENT TO HAVE THIS, UM, VACA THIS WEEK'S VACATION.
IF YOU MEET THESE CRITERIA, THEN YOU WOULD BE ELIGIBLE FOR THAT.
SO IS THAT WHY WE HAVE THE POLICY ATTACHED? YOU HAVE TO REVISE THE EMPLOYEE HANDBOOK TO INCORPORATE THIS.
WELL, AND I THINK I JUST GOOGLED HOW MANY, UM, STATE POLICE GRADUATED THIS YEAR FROM ACADEMY 52.
THEY USED TO BE IN THE HUNDREDS.
LAW ENFORCEMENT IS BECAUSE OF THE, OF THE ATMOSPHERE, UH, ANTI LAW ENFORCEMENT.
UM, YOU KNOW, WE'VE LOST A LOT OF, UM, OFFICERS, ESPECIALLY WHEN AT ONE TIME THEY WERE LOOKING AT PULLING THEIR INDEMNITY.
WHO'S GONNA DO THAT JOB? YOU KNOW, AND, AND PUT EVERYTHING ON THE LINE.
NOT JUST YOUR LIFE, BUT EVERYTHING YOU'VE WORKED FOR AND YOUR FAMILY COULD LOSE EVERYTHING.
SO, YOU KNOW, AND, AND I'M WILLING TO LOOK AT FIRE AND RESCUE, BUT FIRE AND RESCUE, THERE'S STILL PEOPLE WANTING TO DO FIRE AND RESCUE.
WE JUST HAVE TO FIGHT WHO CAN PAY 'EM MORE THAN WE CAN.
THERE'S, THERE'S A LOT OF OUR PROBLEM THERE.
UM, AND LIKE I SAID, WITH THE TOWN OF FRONT ROYAL AND GOD BLESS 'EM FOR BEING ABLE TO DO IT, BUT IT'S 'CAUSE THEY DIDN'T PAY THEIR EDA BILLS.
THEY TOLD ME 7500, 7500 SIGNING BONUS.
BUT, BUT NOT ONLY THAT SIGNING BONUS, BUT THEY JUST SIGNIFICANTLY INCREASED SALARIES AND STARTING PAY.
AND YOU KNOW, IT'S ONE THING IF YOU HAVE TO DRIVE TO LOUDOUN COUNTY OR FAIRFAX OR SOMEWHERE, BUT WHEN YOU DON'T EVEN HAVE TO TO MOVE, YOU JUST GO FROM SKYLINE VISTA, DRIVE TO KENDRICK LANE EXTRA MILE AND APPLY YOU PAY FOR THEIR HOUSE.
SO, AND POLICE, WELL THAT'S TRUE.
BUT, UM, ALL THAT BEING ASIDE, I, I THINK IN LOOKING AT WHAT WE HAVE TO PAY TO GET SOMEONE CERTIFIED AND THEY MAY NOT GET THROUGH THE CLASS, UM, YOU KNOW, IT'S ROUGH.
AND THAT'S JUST, THAT DOESN'T COUNT BEING TASED.
THOSE, YOU KNOW, ANYBODY THAT GETS THROUGH THAT, GOD BLESS THEM
[02:35:01]
TOOBUT, UM, YOU KNOW, THIS WAY WE'RE GETTING CERTIFIED PEOPLE THAT MY, WE ALL HAVE TO DO THAT.
MY LAST COMMENT THOUGH IS, YOU KNOW, I HAVE A LITTLE BIT OF HEARTBURN OF TALKING TO POTENTIAL RECRUITS AND SAYING SOMETHING, YOU KNOW, SAYING THAT THEY MAY HAVE A BENEFIT WITHOUT COMING AND GETTING THE APPROVAL FOR SAYING THAT I, I HAVE SOME HEARTBURN THAT I THINK A LOT OF THAT, UM, UNFORTUNATELY WE HAVE BEEN VERY CONSUMED WITH BUDGET AND I HAVE PUSHED THE SHERIFF OFF ON HIRING INCENTIVES.
UM, SO WITH THAT, IT'S BEEN SOMETHING THAT WE HAVE TALKED ABOUT.
UM, SO I THINK SHE'S BEEN VERY OPEN THAT IT'S A DISCUSSION WHETHER OR NOT IT WILL COME TO FRUITION.
AGAIN, I HAVE HART BURKE TELLING A POTENTIAL EMPLOYEE THAT THERE IS A GOOD POSSIBILITY OF HAVING THIS BE A BENEFIT WITHOUT DISCUSSING IT WITH THE BOARD OF SUPERVISOR OR ANYBODY OF THE AUTHORITY ALLOWING IT TO HAPPEN.
BUT I JUST WANNA PUT THAT ON THE RECORD.
ANY OTHER QUESTIONS? ANY OTHER QUESTIONS? IF NOT, THAT'S THE LAST ITEM IN OUR AGENDA.
IF NO ONE HAS ANYTHING ELSE, DR.
DALEY, I THINK WE'VE HAD ENOUGH.
EVERYBODY IN AGREEMENT SAY AYE.