NOTICE OF MEETING FINANCE COMMITTEE January 11, :30 PM Administration Building 508 New York Avenue Sheboygan, WI Conference Room 119

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1 NOTICE OF MEETING FINANCE COMMITTEE January 11, :30 PM Administration Building 508 New York Avenue Sheboygan, WI Conference Room 119 *AMENDED Agenda* Call to Order Certification of Compliance with Open Meeting Law Approval of Minutes Finance Committee - Regular Meeting - Dec 14, :30 PM Correspondence County Administrator Report Information Technology Director Report Finance Director Report Discussion on Oversight of Intergovernmental Distributions of Sales Tax Funds Consideration of Fund Balance Policy Changes Consideration of Resolution No. -- Carryover of Unexpended 2016 Appropriations to 2017 County Board Referrals Consideration of Resolution No Request to State Legislature to Enact Legislation Authorizing Counties to Impose up to.1% Sales Tax Exclusively for Economic Development, Tourism and Infrastructure for the Same Sheriff's Consideration of Budget Adjustment Bear Cat Rescue vehicle Treasurer 11 Year Write-Offs Report Transportation Consideration of Budget Adjustment-Airport Division Consideration of Budget Adjustment - Highway Division Finance Director Consideration of Vacant Position Request Deputy Finance Director Financial Statements November Investment Statements November Committee Questions Approval of Vouchers Sheboygan County Page 1 Posted 1/6/2017 4:30 PM

2 Agenda Finance Committee January 11, 2017 Approval of Attendance at Other Meetings or Functions Adjourn Next Scheduled Meeting-January 25, 2017 at 3:30 PM in Room 119, Administration Building Prepared by: Ashley Meyer Recording Secretary Greg Weggeman Committee Chairperson NOTE: If listed as an agenda item The Administrator s Report and Finance Director s Report is a summary of key activities. No action will be taken by the Finance Committee resulting from the reports unless it is a specific item on the agenda. A majority of the members of the County Board of Supervisors or of any of its committees may be present at this meeting to listen, observe and participate. If a majority of any such body is present, their presence constitutes a "meeting" under the Open Meeting Law as interpreted in State ex rel. Badke v. Greendale Village Board, 173 Wis. 2d 553 (1993), even though the visiting body will take no action at this meeting. Wis. Stat requires that each meeting of a governmental body be preceded by a public notice setting forth the time, date, place, and subject matter of the meeting. This Notice and Agenda is made in fulfillment of this obligation. Electronic versions of this Notice and Agenda may hyperlink to documents being circulated to members in anticipation of the meeting and are accessible to the public for viewing. Additions, subtractions, or modifications of the hyperlinked materials do not constitute an amendment to the meeting agenda unless expressly set forth in an Amended Notice and Agenda. Members of the public are encouraged to check from time to time before the meeting to see whether the hyperlinked content has been changed from what was originally posted. Persons with disabilities needing assistance to attend or participate are asked to notify the County Clerk's Office, prior to the meeting so that accommodations may be arranged. Sheboygan County Page 2 Posted 1/6/2017 4:30 PM

3 3.1 SHEBOYGAN COUNTY FINANCE COMMITTEE MINUTES Administration Building 508 New York Avenue Sheboygan WI December 14, 2016 Called to Order: 3:30 P.M. Adjourned: 4:45 P.M. MEMBERS PRESENT: Greg Weggeman, George Marthenze, Mark Winkel, William Goehring, Roger Te Stroete MEMBERS ABSENT: ALSO PRESENT: Aaron Brault, Adam Payne, Ashley Meyer, Chris Lewinski, Ed Procek, Fay Uraynar, Jeremy Fredericks, Jessica Lardin, Jim Risseeuw, Jon Dolson, Mary Fetterer, Stefanie Albrecht, Tim Woodworth, Tom Wegner, Wendy Charnon Chairperson Weggeman called the meeting to order. He verified that the meeting notice was posted on December 9, 2016 at 4:05 P.M. Supervisor Marthenze moved to approve the minutes of November 9, Motion seconded by Supervisor Winkel. Carried Correspondence None County Administrator Report County Administrator, Adam Payne informed the committee that the Election Recount has been completed, the Highway Shed in Elkhart Lake has been sold, the Combined Dispatch started operations on November 27, and the Transportation Complex broke ground. He also mentioned the staffing challenges at Rocky Knoll and the Sales Tax. He provided a press release regarding Sheboygan County being awarded the Certificate of Achievement for Excellence in Financial Reporting for the Comprehensive Annual Financial Report (CAFR) for the fiscal year ending December 31, Information Technology Director Report Information Technology Director, Chris Lewinski updated the committee on the Ring of Fiber Project and the IT Remodel. Finance Director Report Finance Director, Wendy Charnon informed the committee that the preliminary audits have been completed; she provided and updated on the progress with the municipalities Intergovernmental Agreement regarding the Sales Tax and provided recommended edits for the Fund Balance Policy. Minutes Acceptance: Minutes of Dec 14, :30 PM (Approval of Minutes) Planning & Conservation Director, Aaron Brault presented a request for a budget adjustment for 2017 for Farmland Preservation Program Tracking Software. Supervisor Goehring moved to approve the request. Motion seconded by Supervisor Winkel. Carried Planning & Conservation Director, Aaron Brault presented a request for a budget adjustment for a Donation from Aurora. Supervisor Goehring moved to approve the request. Motion seconded by Supervisor Winkel. Carried Packet Pg. 3

4 3.1 Planning & Conservation Director, Aaron Brault presented a request for a budget adjustment for a Donation for Viewing Platform at Amsterdam Dunes. Supervisor Goehring moved to approve the request. Motion seconded by Supervisor Winkel. Carried Planning & Conservation Director, Aaron Brault presented a request for a budget adjustment for Nonmotorized Transportation Pilot Program. Supervisor Goehring moved to approve the request. Motion seconded by Supervisor Winkel. Carried Planning & Conservation Director, Aaron Brault presented a request for a budget adjustment for Grant Application to State Snowmobile Program. Supervisor Goehring moved to approve the request. Motion seconded by Supervisor Winkel. Carried Finance Director, Wendy Charnon presented a request on behalf of Rocky Knoll for a budget adjustment for a VibeTech Rehabilitation Chair. Supervisor Marthenze moved to approve the request. Motion seconded by Supervisor Te Stroete. Carried Finance Director, Wendy Charnon presented a request on behalf of Rocky Knoll for a budget adjustment for 3 SmartLinx Time Clocks. Supervisor Marthenze moved to approve the request. Motion seconded by Supervisor Te Stroete. Carried Inspector, Jim Risseeuw presented a request for a budget adjustment for Increased Inmate Population & Traffic Enforcement Grant. Supervisor Winkel moved to approve the request. Motion seconded by Supervisor Marthenze. Carried Information Technology Director, Chris Lewinski presented a request to Carryover Unexpended 2016 Funds to Supervisor Winkel moved to approve the request. Motion seconded by Supervisor Goehring. Carried Finance Director, Wendy Charnon presented a request on behalf of the Treasurer for Transfer of Funds for a Software Project. Supervisor Te Stroete moved to approve the request. Motion seconded by Supervisor Winkel. Carried Finance Director, Wendy Charnon presented a request on behalf of the Treasurer to Carryover Unexpended 2016 Funds to Supervisor Te Stroete moved to approve the request. Motion seconded by Supervisor Winkel. Carried County Clerk, Jon Dolson presented a request for a Salary/Equity Adjustment for an Assistant to County Clerk. Supervisor Winkel moved to approve the request. Motion seconded by Supervisor Goehring. Carried Minutes Acceptance: Minutes of Dec 14, :30 PM (Approval of Minutes) Auditor/Analyst, Stefanie Albrecht presented the Financial Statements for October. Finance Director, Wendy Charnon presented the Investment Statements for October. Vouchers were reviewed. Supervisor Winkel moved to approve the expenditures. Motion seconded by Supervisor Goehring. Carried Packet Pg. 4

5 3.1 There were no requests for approval of attendance at other meetings or functions. Supervisor Marthenze moved to adjourn. Motion seconded by Supervisor Winkel. Carried The next two scheduled meeting will be Wednesday, December 28, 2016 at 3:30 P.M. and January 11, 2017 at 3:30 P.M. Mark Winkel Secretary Ashley Meyer Recording Secretary Minutes Acceptance: Minutes of Dec 14, :30 PM (Approval of Minutes) Packet Pg. 5

6 7.1 Communication: Discussion on Oversight of Intergovernmental Distributions of Sales Tax Funds (Finance Director Report) Packet Pg. 6

7 7.1 Communication: Discussion on Oversight of Intergovernmental Distributions of Sales Tax Funds (Finance Director Report) Packet Pg. 7

8 7.1 CHAPTER 7 COUNTY SALES AND USE TAX ORDINANCE 7.01 TITLE 7.02 AUTHORITY 7.03 DEFINITION 7.04 PURPOSE OF ORDINANCE 7.05 COUNTY SALES AND USE TAX 7.06 SALES AND USE TAX RATE 7.07 EARMARKED REVENUES 7.08 HIGHWAY CAPITAL BORROWING 7.09 REPORTS FROM FINANCE DIRECTOR 7.10 SEVEN-YEAR REVIEW 7.11 CONFORMITY TO STATE LAWS 7.12 EFFECTIVE DATE Z.01 TITLE. This Ordinance may be cited as the Sheboygan County Sales and Use Tax Ordinance AUTHORITY. This Ordinance is enacted under the authority of Subchapter V of Chapter 77 of the Wisconsin Statutes and acts amendatory thereto DEFINITION. As used in this Chapter, "sales and use tax" includes the excise tax referred to in Wis. Stat PURPOSE OF ORDINANCE. The purpose and goal of enacting this Ordinance is to utilize revenues from the County sales and use tax to reduce the property tax levy COUNTY SALES AND USE TAX. Pursuant to and in strict conformity with the provisions of Wis. Stat. ch. 77, Subchapter V, the County of Sheboygan does hereby elect to impose a County sales and use tax in the manner and to the extent permitted by Wis. Stat. ch. 77, Subchapter V SALES AND USE TAX RATE. The sales and use tax imposed by this Chapter shall be at the rate of one half of one percent (0.5%) EARMARKED REVENUES. In order to assure the statutory goal of using sales and use tax revenues to reduce property taxes, as long as Sheboygan County receives revenues from the sales and use tax, all revenues derived therefrom shall be held in a segregated account. From that account, the revenues shall be designated for use for the following two purposes and no other: (1) The sum of $1.5 million in 2017 pursuant to Wis. Stat (3) will be available to be distributed in arrears to each of the cities, villages and towns ("Municipality") within Sheboygan County based on the respective equalized value as adjusted annually, in relation to the total sum to be distributed. The amount to be distributed will be adjusted annually from $1.5 million based on the percentage that $1.5 million comprises in relation to the total county sales and use tax revenue received annually after the first full year of revenue collection in The terms and conditions of the distribution to each Municipality shall be set forth in a standard intergovernmental cooperative agreement between the County and each Municipality. In order to receive the distribution, the Municipality shall agree to be bound by the terms of the intergovernmental cooperative agreement with the County, the terms of which shall be annually reviewed and approved by resolution by the County Board. In the event that the Municipality declines to be so bound, the sums that would otherwise be allocated to that Municipality shall be utilized by the County's Transportation Department. In the event that the Municipality does not act in accordance with the terms of an intergovernmental cooperative agreement, the County Board, in its sole discretion may decline to offer any sums to that Municipality in the following year and the sums that would otherwise have been allocated to that Municipality shall Communication: Discussion on Oversight of Intergovernmental Distributions of Sales Tax Funds (Finance Director Report) Packet Pg. 8

9 7.1 be utilized by the County's Transportation Department. (2) The balance shall be assigned as revenue to the Transportation Department in its annual budget, for its use for maintaining and improving our transportation system and capital equipment HIGHWAY CAPITAL BORROWING. In consideration of receiving the sales and use tax revenues, no annual budget of the Transportation Department shall include bonding capital projects or capital equipment related to road and bridge repairs, maintenance, or road and bridge reconstruction unless authorized by the County Board REPORTS FROM FINANCE DIRECTOR. (1) The Finance Director shall provide to the Finance Committee a report of all revenue received through the imposition of the sales and use tax since the previous reporting period. This report shall be given on a monthly basis or within thirty (30) days of such time as the Finance Director receives the information from the WI Department of Revenue. (2) The Finance Director shall provide a report to the Finance Committee no later than July 31 of each year analyzing the revenues derived hereunder. (3) After providing the report as described in (2) above and after consulting with the Finance Committee and the County Administrator, the Finance Director or County Administrator shall provide a similar report to the County Board at each August County Board meeting SEVEN-YEAR REVIEW. After January 1, 2024, at which time the sales and use tax will have been in place for seven (7) years, the County Administrator, together with the Finance Director and the Transportation Director, shall prepare a report of the County Board as to the amount of revenue received through the tax since its inception, the amount of debt service reduction realized since its inception, the impact that the tax revenue has had on the stated goal to maintain the County transportation system, the projected future transportation infrastructure needs after 2024, and such other aspects as may be deemed relevant. The report shall contain a recommendation as to whether this Chapter shall be continued and be presented to the County Board no later than June 1, 2024, so that the Board may act on the report's recommendations as it determines may be appropriate for implementation prior to the enactment of the budget for CONFORMITY TO STATE LAWS. It is the express intent of the County of Sheboygan that the construction, administration, and application of this Ordinance to all persons in all situations shall conform to the laws of the State of Wisconsin in all ways and it shall be so construed, applied, and administered EFFECTIVE DATE. This Ordinance shall become effective as of the first day of January 2017 in the manner provided for by law. History: Ord 2 (2016/17); Communication: Discussion on Oversight of Intergovernmental Distributions of Sales Tax Funds (Finance Director Report) Packet Pg. 9

10 7.2.a Attachment: Fund Balance Policy (4101 : Fund Balance Policy Changes) Packet Pg. 10

11 7.2.a "o oan coc- CZ) t.. -< Finance Department WISCONSIN.J'ransportation Fund Committed fund balanc:e represents funds for approved_ transportation projects and approved capital equipment purchases for the Highway Department. Assigned fund balance shall maintain a contingency balance at a minimum of 15% of projected revenues of the upcoming budget year. Any balance above the contingency can be utilized for additional transportation projects or capital equipment purchases for the Highway Department provided there is sufficient cash position for the fund. NET POSITION POLICY The County will maintain unrestricted net position to provide necessary working capital to fund daily operations. The unrestricted net position is used to generate interest income and to maintain available funding for unforeseen emergencies. Employee Benefits Fund - Unrestricted net position is targeted at 30% of fund expenses to provide necessary working capital and to cover any run-out claims. Information Technology & Printing Fund - Unrestricted net position shall be at a minimum I 0% of fund expenses to provide necessary working capital. Any surplus net position may be utilized for one-time expenses, such as capital outlay acquisition, or funding of capital projects provided there is sufficient cash position for the fund. Highway Fund - Unrestricted net position shall be at a minimum 10% of fund expenses to provide necessary working capital. Any surplus net position may be utilized for one-time expenses, such as capital outlay acquisition, or funding of capital projects provided there is sufficient cash position for the fund. Liability and Telephone Fund - Unrestricted net position shall be targeted at $200,000, a level sufficient to cover the annual maximum deductible. Rocky Knoll Fund - Unrestricted net position shall be at a maximum of 30% of operating expenses to provide necessary working capital. Any surplus shall be transferred to the General Fund up to the amount the property tax levy is supporting Rocky Knoll operations and funding Rocky Knoll related debt service. Attachment: Fund Balance Policy (4101 : Fund Balance Policy Changes) Page 2 of3 Packet Pg. 11

12 7.2.a Finance Department WISCONSIN DEFINITIONS flet investment in capital assets - Amount of capital assets, net of accwnulated depreciation, less outstanding balances of any bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those assets. Deferred outflows of resources and deferred inflows of resources that are attributable to the acquisition, construction or improvement of those assets or related debt are also included. Nonspendable fund balance-amounts that are not in spendable form (such as inventory, prepaid items, or long-term receivables) or are legally or contractually required to remain intact. Restricted fund balance - Amounts that are constrained for specific purposes by external parties (such as grantor or bondholders), through constitutional provisions, or by enabling legislation. Committed fund balance - Amounts that are constrained for specific purposes by action ( ordinance or resolution) of the County Board. These constraints can only be removed or changed by the County Board using the same action that was used to create them. Assigned fund balance - Amounts that are constrained for specific purposes by action of County management. By resolution, +!he County Board has authorized the County Administrator and the Finance Director to assign fund balance. By practice, the County Administrator and Finance Director recommend assigned fund balances to the Finance Committee for their approval. Residual amounts in any governmental fund, other than the General Fund, are also reported as assigned, unless committed by County Board action. Unassigned fund balance - Amounts that are available for any purpose. Positive unassi gn ed amounts are only reported in the General Fund. Net Investment in Capital Assets (Component of Net Position) - Consists of capital assets, net of accumulated depreciation, reduced by the outstanding balances of bonds, notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those assets. Restricted Net Position - restricted assets reduced by liabilities and deferred inflows of resources related to those assets. Attachment: Fund Balance Policy (4101 : Fund Balance Policy Changes) Unrestricted Net Position - net amount of the assets, deferred outflows of resources, liabilities, and deferred inflows of resources that are not included in the determination of net investment in capital assets or the restricted component of net position. Governmental Accounting Standards Board (GASE) - the source of generally accepted accounting principles (GAAP) used by State and Local governments in the United States. Page 3 of3 Packet Pg. 12

13 Carryover Requests 7.3.a ACCOUNT AMOUNT SUBTOTAL NUMBERS APPROVED BY DEPT. PROJECT JUSTIFICATION $ 1, General Operating - Other - Office F&E under $500 Dept. Total $ 1, Treasurer Replacement of several chairs - The office furniture store rep brought two samples that were not well received. During December attention was on tax bills and more time is needed to find chairs that will work for the individuals that need them. Pending Liaison Committee Approval on 1/10/ $ 1, General Operating - Office Supplies - Postage Postage - Needed for documents recorded in 2016 but not ready to be mailed prior to end of year. Due to unexpected medical leaves and the retirement of one person, our office got behind on auditing our documents that were recorded. We currently are about 2 1/2 months behind. The average postage cost per month is roughly $ Dept. Total $ 1, Register of Deeds $35, Repair & Maintenance - Maintenance Service - Structural New Privy - A new privy at the Marsh north campground area is an overwhelming popular request, due to the odor the current outdated facilities offer. Floodplain study is required prior to installing privy. Study was not completed until Sept/Oct, so it became too late in season to install , Purchased Services - Client Service Conservation BMPs installed using cost-share dollars improve soil and water quality on waterways in the County. Helmer and Schultz farms are under contract to have BMP's installed. Coordination of construction meant that 2017 is a more appropriate timeframe , Repair & Maintenance - Maintenance Service - Structural Dept. Total $53, Planning and Conservation Amsterdam Dunes observation platform - Platform will provide a useful and enjoyable amenity to Amsterdam Dunes. Donation was received for platform, but Department was unable to build/install platform during this construction season due to timing of the donation $ 103, Capital Outlay - Communication Equipment New sound system - new sound system for all five courtrooms. Includes all new wiring, speakers, microphones, boardroom control on judges' bench and new telephone interface module. Life exhausted over 25 years old. New updating to be more efficient. Project was not yet complete in Dept. Total $ 103, Clerk of Courts , Repair & Maintenance - Maintenance Service - Structural , Repair & Maintenance - Maintenance Service - Structural , General Operating - Other - Non Cap Equip over $500 Administration Building recarpet 1st floor. Existing carpet wore and separating from backing. Project requires bid specifications that Director has been too busy to write. Avoids prevailing wage. Administration Building recarpet 2nd floor. Existing carpet wore and separating from backing. Project requires bid specifications that Director has been too busy to write. Avoids prevailing wage. Upgrade Administration Building lobby cameras to digital. Cannot identify faces with analog equipment (part of PO #212533). Radio Project involvement delayed progress , General Operating - Other - Contingency Remaining Building Services contingency. Unknown emergencies helped through carryover of unspent budgeted amount. Emergency expenses less than budget and prior year carryover; Rocky Knoll returning $27,500. Attachment: Carryover 2016 to Finance Committee (4103 : Resolution No. --? Carryover of Packet Pg. 13

14 Carryover Requests 7.3.a ACCOUNT AMOUNT SUBTOTAL NUMBERS APPROVED BY DEPT. PROJECT JUSTIFICATION , General Operating - Other - Non Cap Equip over $ , Repair & Maintenance - Maintenance Service - Electrical , Repair & Maintenance - Maintenance Service - Structural , Repair & Maintenance - Maintenance Service - Structural , Repair & Maintenance - Maintenance Service - Structural , Repair & Maintenance - Maintenance Service - Structural , Repair & Maintenance - Maintenance Service - Structural , General Operating - Other - Non Cap Equip over $ , Repair & Maintenance - Maintenance Service - Electrical , Repair & Maintenance - Maintenance Service - Structural , Repair & Maintenance - Maintenance Service - Structural , Repair & Maintenance - Maintenance Service - Structural , Repair & Maintenance - Maintenance Service - Structural Upgrade Courthouse lobby cameras to digital. Cannot identify faces with analog equipment (part of PO #212533). Radio Project involvement delayed progress. Detention Center parking lot lights. Many burned out; now time to upgrade to LED (PO #212624). Radio Project involvement delayed progress. Detention Center sign and lighting. Sign was dated, lacked address and logo. Sign installed, Radio Project delayed progress. Detention Center elevator flooring. Vinyl flooring cracked and wore out. Unable to order before year end. Detention Center door maintenance (2015). Door mechanicals ok, but controls outdated. Radio Project involvement delayed progress. Detention Center door maintenance (2016). Door mechanicals ok, but controls outdated. Radio Project involvement delayed progress. Detention Center add FOB to Room 105. Bracelet program requires frequent use of secure door. Radio Project involvement delayed progress. Upgrade Health & Human Services lobby cameras to digital. Cannot identify faces with analog equipment (part of PO #212533). Radio Project involvement delayed progress. Law Enforcement Center generator maintenance contract. Needs of Dispatch dictate diesel generator expert maintenance. Radio Project involvement delayed progress. Law Enforcement Center basement vinyl floor replacement. Gaps in floor tile and dated (PO #210239). Work in progress; not completed. Law Enforcement Center 1st floor vinyl floor replacement. Gaps in floor tile and dated (PO #210239). Work in progress; not completed. Law Enforcement Center Garage move two support columns. Columns not equally spaced and stall is too narrow. On hold; garage may be sold with Pennsylvania Avenue properties. Law Enforcement Center Garage paint exterior. Water penetrating concrete block. On hold; garage may be sold with Pennsylvania Avenue properties , Machinery & Equipment Courthouse boiler replacement. Summer boiler failed (PO #205328). Supplier has not provided final part , Machinery & Equipment Detention Center water heating boiler - Phase I. Water heater failed (PO #210471). Unit on back order; may be installed before year end , Machinery & Equipment Detention Center water heating boiler - Phase II. Water heater failed (PO #211444). Unit on back order. Dept. Total $ 222, Building Services $ 20, Repair & Maintenance - Maintenance Service - Electrical Dept. Total $ 20, Sheriff Cabling and installation of cabling for the pod kiosks at the Detention Center. Pod kiosks will allow the detention center to become more efficient by allowing the inmates to order commissary, phone time, check their accounts, and file grievances. The County electrician did not have the time to complete his portion before the contracted electrician could come in and pull the cable, due to the radio project. Attachment: Carryover 2016 to Finance Committee (4103 : Resolution No. --? Carryover of Packet Pg. 14

15 Carryover Requests 7.3.a ACCOUNT AMOUNT SUBTOTAL NUMBERS APPROVED BY DEPT. PROJECT JUSTIFICATION $214, General Operating - Other - Contingency Expense City of Sheboygan Chargeback for Nemak/JL French Settlement and NFRC Memorial Mall. Settlements not communicated to us during budget development and is due February 15, $356, Non Cap Equip Subscriber Radio purchases. Delays in the Radio Project have pushed final invoicing for the Subscriber Radios into late January, early February Dept. Total $571, Non-Departmental Subtotal $ 972, General Fund $ 42, Consulting - Continuation of Trauma Informed Care Training - Trauma Informed Care Coordinator position was filled late June of 2016 which delayed the start of the planned training curriculum. Dept. Total $ 42, Health & Human Services Subtotal $ 42, Special Revenue Fund $5, Purchased Services - Consulting Consulting services to migrate archived s out of old system and into new system. PO# This is a PO that was issued in The work was approximately 50% complete at the end of 2015 and is still in progress $8, Purchased Services - Consulting Consulting services for Finance/HHS systems integration. PO# Project is in progress and approximately 50% complete as of 12/6/ $6, Purchased Services - Consulting Consulting services for JD Edwards environment split. PO# Project is in progress and approximately 70% complete as of 12/6/ $15, Purchased Services - Consulting Consulting services for Security Posture Review. PO# Project is in progress and approximately 75% complete as of 12/6/2017. Dept. Total $35, IT Subtotal $35, Internal Service Fund Grand Total $ 1,051, Attachment: Carryover 2016 to Finance Committee (4103 : Resolution No. --? Carryover of Packet Pg. 15

16 7.3.a SHEBOYGAN COUNTY RESOLUTION NO. (2016/17) Re: Carryover of Unexpended 2016 Appropriations to 2017 WHEREAS, the 2016 County Budget included appropriations for certain items which were expected to be completed in 2016 but for a variety of reasons were not, and WHEREAS, the Finance Committee has asked each Department having a surplus and with unexpended 2016 appropriations supported by levy to justify carryover of the appropriation to 2017, and the Committee has carefully reviewed each such request and recommends that the items on the attached list be carried over to and authorized for expenditure in 2017, in the total amount of $1,051,407.50; and WHEREAS, while the exact amount of the carryover cannot be determined until the books for 2016 have been closed, the amount requested for carryover will be adjusted to actual available balances, NOW, THEREFORE, BE IT RESOLVED that the aforementioned expenditures be and hereby are approved for carryover to and expenditure in Respectfully submitted this 17th day of January, FINANCE COMMITTEE Greg Weggeman, Chairperson George Marthenze, Vice-Chairperson Mark S. Winkel, Secretary William C. Goehring, Supervisor Roger L. TeStroete, Supervisor Opposed to Introduction: Attachment: Carryover 2016 to Finance Committee (4103 : Resolution No. --? Carryover of Unexpended 2016 Appropriations to 2017) Packet Pg. 16

17 8.1.a Packet Pg. 17 Attachment: Resolution Request to State Legislature (4102 : ?Request to State Legislature

18 9.1.a Attachment: Budget Adjustment - Bear Cat Rescue vehicle (4104 : Budget Adjustment? Bear Cat Rescue vehicle) Packet Pg. 18

19 SHEBOYGAN COUNTY TREASURER 10.1 Laura Henning-Lorenz Jayne Dragan County Treasurer Chief Deputy Treasurer 508 New York Avenue Room 109 Sheboygan, WI Telephone: Report To: The Sheboygan County Finance Committee From: Laura Henning-Lorenz Re: Report of 11 Year Write Off of Tax Certificates Date: December 29, 2016 The Sheboygan County Treasurer s Office will be writing off of the following unpaid tax certificates, as required by Wisconsin State Statute This listing has been reviewed by Corporation Counsel. Wisconsin State Statute doesn t provide a formal means by which this process is to take place. The County Treasurer is reporting this information to the Sheboygan County Finance Committee as a means of documenting it in the meeting minutes for transparency and audit purposes. Wisconsin State Statute states that tax certificates shall be void after 11 years following December 31 of the year in which such certificates were dated. The statute goes on to state that no action shall commence on any tax certificate after it shall have become void by virtue of the statute of limitations provided in of the Wisconsin State Statutes. The (County s) interest in the land represented by such certificate shall terminate upon the last date upon which an action could have been commenced thereon if no summons and complaint was served and filed prior to such date. Our office is to cancel all tax certificates which have become void by limitation and shall make an entry in the treasurer s record of unredeemed property subject to a tax certificate evidencing such cancellation. The write off is for one specific parcel. This parcel is located in the Village of Random Lake and specifically located in between the railroad track and Allen Street. It consists of land only and is contaminated due to it being used by the below business as an oil transfer station. The business has been dissolved and the individuals, Dan and Sherri Uelmen, have stopped paying the taxes since that time. Communication: 11 Year Write-Offs Report (Treasurer) 11 Year Write-Off As Of December 31, 2016 According to WI State Statute parcel_id name1 bill_num group Balance IntAmt PenAmt TotDue D & S INC 2001RC-V $ $ $ $ D & S INC 2002RC-V $ $ $ $ D & S INC 2003RC-V $ $ $ $ D & S INC 2004RC-V $ $ $ $ D & S INC 2005RC-V $ $ $ $ $2, Page 1 Packet Pg. 19

20 11.1.a Attachment: Budget Adjustment-Transportation (4110 : Budget Adjustment-Airport Division) Packet Pg. 20

21 12.1.a Attachment: Vacant Position- Deputy Finance Director (4099 : Vacant Position Request? Deputy Finance Director) Packet Pg. 21

22 12.2 November 2016 Finance Committee & County Administrator Report Communication: Financial Statements? November (Finance Director) Packet Pg. 22

23 12.2 Budget Variance Summary Year to Date November 30, 2016 Fund General Special Revenue Enterprise Internal Service Total Change in Fund Balance $ (141,361) $ (285,826) $ 276,808 $ (1,334,911) $ (1,485,290) Unbudgeted Depreciation 514, ,729 1,500,990 Adjusted Change in Fund Balance $ (141,361) $ (285,826) $ 791,069 $ (348,182) $ 15,700 Budgeted Change in Fund Balance to Date $ (2,162,944) $ (140,851) $ (74,217) $ (1,934,121) $ (4,312,133) Variance Actual to Budget $ 2,021,583 $ (144,975) $ 865,286 $ 1,585,939 $ 4,327,833 Communication: Financial Statements? November (Finance Director) Packet Pg. 23

24 Millions 12.2 General Fund (Budget to Actual) Year to Date November 30, 2016 Budget Actual Variance % Actual to Budget Revenues $ 34,085,608 $ 33,670,200 $ (415,408) 99% Wages & Benefits (18,924,148) (18,992,608) (68,460) 100% Operating Expense (10,690,083) (8,548,273) 2,141,810 80% Interdepartmental (5,470,266) (5,334,736) 135,530 98% Capital Outlay (997,010) (844,953) 152,057 85% Total Expenses (36,081,507) (33,720,570) 2,360,937 93% Other Financing (167,045) (90,995) 76,050 54% Change in Fund Balance $ (2,162,944) $ (141,365) $ 2,021,579 7% $36 $34 $32 $30 $28 $26 $24 $22 $20 $18 $16 $14 $12 $10 $8 $6 $4 $2 $- Communication: Financial Statements? November (Finance Director) Budget Actual Packet Pg. 24

25 12.2 General Fund (Variance Change) Year to Date November 30, 2016 Variance Prior Month Current Month Change Revenues $ (702,462) $ (415,408) $ 287,054 Wages & Benefits (88,673) (68,460) 20,213 Operating Expense 2,030,529 2,141, ,281 Interdepartmental 56, ,530 78,692 Capital Outlay 203, ,057 (51,489) Total Expenses 2,202,240 2,360, ,697 Other Financing 63,600 76,050 12,450 Change in Fund Balance $ 1,563,378 $ 2,021,579 $ 458,201 Revenues year to date are about $415k less than budgeted. This is mainly due to the subscriber radios which have been budgeted but revenue has not yet been received. The current month change is mainly due the sale of In Rem and TIF District closure which are not budgeted and receipt of the insurance reimbursement budgeted in the prior month. Negative Wages & Benefits expense variance reflects higher than budgeted expenses. There was a positive change for the month of November therefore bringing the year to date negative variance down. Positive operating expense variance reflects less than budgeted expenses. The variance is mainly due to the radio project subscriber radios which have seen about $1M in expenses but expect about $1.5M yet. Capital Outlay variance due to timing of purchases versus the budget spread. There was about $16k budgeted in November and actual expenses were $29K for equipment and $12k for computer equipment. Communication: Financial Statements? November (Finance Director) Packet Pg. 25

26 Overall Budget General Fund Department Analysis Year to Date November 30, 2016 Variances Department Revenues Expenditures Other Financing Total % of Outflow Airport $ 18,356 $ 10,535 $ - $ 28, % Building Services 51, , , % Clerk of Courts 66, , , % Corporation Counsel (6,640) 8,592-1, % County Administrator (796) (1,132) - (1,928) -0.96% County Board - 2,328-2, % County Clerk 11,657 (27,554) - (15,897) -4.45% Court Commissioner (1,514) 16,419-14, % District Attorney (5,213) (4,016) - (9,229) -1.05% Finance 2, , , % Human Resources ,991-21, % Medical Examiner 13,724 (21,877) - (8,153) -5.54% Non-Departmental (955,853) 1,813,153 (72,858) 784, % Planning & Conservation 33, ,273 (16,707) 117, % Register of Deeds 78,207 12, , % Sheriff (78,932) 21,417 68,512 10, % Tax Foreclosures 319,301 (282,238) - 37,063 N/A Treasurer 28,646 11,723 96, , % UW Campus (1) 21,833-21, % UW Extension 6,506 60,360-66, % Veterans Commission (1) 32,983-32, % Veteran's Services 2,139 (9,000) - (6,861) -3.11% Total General Fund $ (415,408) $ 2,360,941 $ 76,050 $ 2,021, % Overtime Overtime Department Budget Actual $ Variance % of Variance Airport $ 4,175 $ 4,291 $ (116) -2.78% Building Services 13,522 15,756 (2,234) % Clerk of Courts % Corporation Counsel % County Administrator % County Board % County Clerk % Court Commissioner % District Attorney % Finance - 1,942 (1,942) % Human Resources % Medical Examiner % Non-Departmental % Planning & Conservation (252) % Register of Deeds % Sheriff 502, ,767 (273,513) % Tax Foreclosures % Treasurer - 12 (12) % UW Campus % UW Extension % Veterans Commission % Veteran's Services % Total General Fund $ 520,570 $ 798,261 $ (277,691) % Building Services Expenditure variance due to less in structural expenses, maintenance of equipment, contingency expense, and non capital equipment than budgeted. Also, anticipated various equipment purchases not yet made. Carryover requests were received for projects that will not be completed prior to end of year. Non-Departmental Revenue variance due to budgeted revenue for subscriber radios; expenditure variance due to about $1M in expenses for subscriber radios so far that are budgeted for about $2.5M and $325k in contingency Register of Deeds Revenue variance due to more in transfer fee tax and remote imaging fee that budgeted but less in universal ROD fees than budgeted Treasurer Revenue variance due to more in state government payment lieu of taxes and Ag Use Penalty revenue that budgeted; expenditure variance due to less in personnel expenses and less in employee related insurance than budgeted UW Campus Expenditure variance due to less in repairs and maintenance and capital outlay than budgeted year to date. UW Extension Revenue variance due to more in educational certificates than budgeted; Expenditure variance due to less in personnel expenses, less in teacher expenses, more in telephone expenses, less in travel and meals and less in office supplies than budgeted. Veterans Commission Expenditure variance due to minimal client expenses compared to budget. Request for assistance is down Packet Pg. 26 Communication: Financial Statements? November (Finance Director)

27 Millions Special Revenue Fund (Budget to Actual) Year to Date November 30, 2016 % Actual to Budget Actual Variance Budget Revenues $ 30,675,118 $ 30,031,347 $ (643,771) 98% Wages & Benefits (11,000,602) (11,187,042) (186,440) 102% Operating Expense (15,607,259) (14,833,362) 773,897 95% Interdepartmental (4,090,038) (4,010,730) 79,308 98% Capital Outlay (118,070) (286,037) (167,967) 242% Total Expenses (30,815,969) (30,317,171) 498,798 98% Other Financing N/A Change in Fund Balance $ (140,851) $ (285,824) $ (144,973) 203% $35 $30 $25 $20 $15 $10 $5 $ Communication: Financial Statements? November (Finance Director) Special Revenue Fund includes Public Safety Special Revenue and Health & Human Services Budget Actual Packet Pg. 27

28 12.2 Special Revenue Fund (Variance Change) Year to Date November 30, 2016 Variance Prior Month Current Month Change Revenues $ (162,133) $ (643,771) $ (481,638) Wages & Benefits (144,323) (186,440) (42,117) Operating Expense 690, ,897 83,765 Interdepartmental 47,530 79,308 31,778 Capital Outlay (162,540) (167,967) (5,427) Total Expenses 430, ,798 67,999 Other Financing Change in Fund Balance $ 268,666 $ (144,973) $ (413,639) Special Revenue Fund includes Public Safety Special Revenue and Health & Human Services Revenues are less than budgeted. The current month change is due to less than budgeted revenue for HHS state grants (more than budget was seen in the prior month) and more than budgeted revenue for HHS payment revenue & 3 rd party collections. Negative Wage & Benefits variance reflects higher than budgeted expenses. Operating Expense variance reflects timing of services. For the current month change professional services was $10k less than budget, outside services was $9k less than budget, about $53k less than budget in client services expenses, repairs & maintenance was $13k less than budget and about $2k less than budget in general operating. Capital Outlay variance is due to expenditures budgeted for a different month being purchased in November. Packet Pg. 28 Communication: Financial Statements? November (Finance Director)

29 Special Revenue Fund Department Analysis Year to Date November 30, 2016 Overall Budget Overtime Variances Overtime Department Revenue Expenditures Other Financing Total % of Outflow Department Budget Actual $ Variance % Variance Community Programs $ (819,842) $ 387,349 $ - $ (432,493) -2.95% Community Programs $ 8,485 $ 13,027 $ (4,542) % Economic Support (104,266) 204, , % Economic Support 37,518 16,005 21, % Elder Services 175,879 (154,261) - 21, % Elder Services 2,927 6,786 (3,859) % HHS Administration (1,004) 35,983-34, % HHS Administration (447) % Public Health Service 37,975 (18,705) - 19, % Public Health Service 2,751 2, % Public Safety Sp Rev 31,861 (23,207) - 8, % Public Safety Sp Rev % Social Services 35,626 67, , % Social Services 32,026 32,030 (4) -0.01% Total $ (643,771) $ 498,796 $ - $ (144,975) Total $ 83,707 $ 71,023 $ 12, % Community Programs Revenue variance $364k less than budget for state grants and $458k less than budget for public charges for services (this includes personal payments, Medical Assistance, other grant revenue, and 3 rd party); Expenditure variance $114k more than budget for wages and benefits and $487k less than budget in purchased services (which includes professional services, transportation, and client services). Economic Support Revenue variance $100k less than budget for federal and state grants; Expenditure variance $145k less than budget in wage expenses and $61k less than budget in interdepartmental charges. Elder Services Revenue variance $30k more than budget for state grants and $130k more than budget for donations (this was for two buses and budgeted for December); Expenditure variance $32k less than budget for purchased services and $168k more than budget for capital outlay vehicle purchases that were budgeted for December. HHS Admin Expenditure variance $10k less than budget in wage expenses,$77k less than budget in purchased services, $56k less than budget in repairs & maintenance, $30k more than budget in general operating and $77k more than budget in interdepartmental charges Communication: Financial Statements? November (Finance Director) Packet Pg. 29

30 Millions 12.2 Enterprise Fund (Budget to Actual) Year to Date November 30, 2016 % Actual Budget Actual Variance to Budget Revenues $ 12,175,963 $ 12,444,929 $ 268, % Wages & Benefits (6,954,608) (6,726,143) 228,465 97% Operating Expense (3,104,053) (2,806,356) 297,697 90% Interdepartmental (2,130,132) (2,013,667) 116,465 95% Capital Outlay (61,387) (107,694) (46,307) 175% Total Expenses (12,250,180) (11,653,860) 596,320 95% Other Financing N/A Change in Fund Balance $ (74,217) $ 791,069 $ 865, % $14 $12 $10 $8 $6 $4 $2 $- Communication: Financial Statements? November (Finance Director) Enterprise Fund includes Rocky Knoll Budget Actual Packet Pg. 30

31 12.2 Enterprise Fund (Variance Change) Year to Date November 30, 2016 Variance Prior Month Current Month Change Revenues $ 240,235 $ 268,966 $ 28,731 Wages & Benefits 278, ,465 (50,148) Operating Expense 264, ,697 33,643 Interdepartmental 94, ,465 22,228 Capital Outlay (46,307) (46,307) - Total Expenses 590, ,320 5,723 Other Financing Change in Fund Balance $ 830,832 $ 865,286 $ 34,454 Revenues for November were more than budget. Budgeted Census for November was 128, Average Census for November was The current month change is mainly in the area of health care services. Positive Wages & Benefits expense variance reflects higher than budgeted expenses. Operating Expenses overall are less than budgeted. The current month change is mainly due to purchased services being less than budget and repairs and maintenance being less than budget. Capital Outlay reflects higher than budgeted expenses. The overall variance is due to the purchase of a therapy machine ($50k we will see a budget adjustment in December). Communication: Financial Statements? November (Finance Director) Enterprise Fund includes Rocky Knoll Packet Pg. 31

32 Enterprise Fund Department Analysis Year to Date November 30, Overall Budget Overtime Variances Overtime Department Revenue Expenditures Other Financing Total % of Outflow Department Budget Actual $ Variance % Variance Rocky Knoll $ 268,966 $ 596,320 $ - $ 865, % Rocky Knoll $ 378,202 $ 385,946 $ (7,744) -2.05% Total $ 268,966 $ 596,320 $ - $ 865,286 Total $ 378,202 $ 385,946 $ (7,744) Communication: Financial Statements? November (Finance Director) Packet Pg. 32

33 Millions 12.2 Internal Services (Budget to Actual) Year to Date November 30, 2016 % Actual to Budget Actual Variance Budget Revenues $ 27,148,292 $ 28,564,273 $ 1,415, % Wages & Benefits (17,785,669) (17,088,144) 697,525 96% Operating Expense (7,323,986) (7,699,610) (375,624) 105% Interdepartmental (2,018,396) (1,988,801) 29,595 99% Capital Outlay (1,366,781) (1,548,321) (181,540) 113% Total Expenses (28,494,832) (28,324,876) 169,956 99% Other Financing (587,581) (587,581) - 100% Change in Fund Balance $ (1,934,121) $ (348,184) $ 1,585,937 18% $30 $28 $26 $24 $22 $20 $18 $16 $14 $12 $10 $8 $6 $4 $2 $- Communication: Financial Statements? November (Finance Director) Internal Service Fund includes Employee Benefits Insurance, Property & Liability Insurance & Phones, Information Technology, and Highway Budget Actual Packet Pg. 33

34 12.2 Internal Services (Variance Change) Year to Date November 30, 2016 Variance Prior Month Current Month Change Revenues $ 1,915,962 $ 1,415,981 $ (499,981) Wages & Benefits 636, ,525 60,595 Operating Expense (389,541) (375,624) 13,917 Interdepartmental 23,622 29,595 5,973 Capital Outlay (154,039) (181,540) (27,501) Total Expenses 116, ,956 52,984 Other Financing Change in Fund Balance $ 2,032,934 $ 1,585,937 $ (446,997) Internal Service Fund includes Employee Benefits Insurance, Property & Liability Insurance & Phones, Information Technology, and Highway Revenues for November were less than the budget spread. The current month change is due to interdepartmental revenue for health insurance, interdepartmental revenue for highway, and other interdepartmental capitalized expense was less than budget. Positive wage variance reflects lower than budgeted expenses. The current month positive change was mainly due to health insurance and worker s compensation expenses being less than budget. Operating Expenses variance due to timing of expenses versus the budget spread. The current month positive change was mainly due to purchased services under budget, repairs and maintenance under budget, Roadway expenses over budget and highway general operating under budget. Capital Outlay variance due to timing of expenses versus the budget spread. No capital outlay expenses were budgeted for November and actual expenses were $23k for land and $5k for computer equipment. Packet Pg. 34 Communication: Financial Statements? November (Finance Director)

35 Internal Service Fund Department Analysis Year to Date November 30, 2016 Overall Budget Overtime Variances Overtime Department Revenue Expenditures Other Financing Total % of Outflow Department Budget Actual $ Variance % Variance Employee Benefits & Insurance $ (75,011) $ 661,441 $ - $ 586, % Employee Benefits & Insurance $ - $ - $ % Highway 1,464,824 (800,016) - 664, % Highway 280, ,248 (25,248) -9.02% Information Technology 29, , , % Information Systems 459 1,182 (723) % Insurance/Telephone (3,057) 7,880-4, % Insurance/Telephone % Total $ 1,415,981 $ 169,958 $ - $ 1,585,939 Total $ 280,459 $ 306,430 $ (25,971) -9.26% Employee Benefits & Insurance Revenue variance due to rent revenue $33k more than budget, insurance reimbursement $272k more than budget, and interdepartmental health insurance revenue under budget $370k; Expenditure variance due to $716k less than budget in health and employee benefits ($480k health insurance, $192k workers compensation, and $60k fitness membership) and $55k more than budget in rental of building expenses Highway Revenue variance due to $2.48M more than budgeted in state transportation revenue, state highway maintenance, and municipal charges and $1.1M less than budget in interdepartmental revenue; Expenditure variance due to $17k less than budget in wages, purchased services less than budget $37k, repairs & maintenance $71k less than budget, right of way $226k less than budget, roadway expenditures $1M more than budget, Fuel Diesel $309k less than budget, other general operating more than budget $259k, and capital outlay $194k more than budget IT Revenue variance due to more than budgeted municipal charges and printing; Expenditure variance due to under budget $137k in professional services, under budget $112k in repairs and maintenance, under budget $20k in travel and meals, $12k under budget for non capital computer equipment, $7k under budget for rental of equipment, and under budget for capital outlay computer equipment of $12k 12.2 Communication: Financial Statements? November (Finance Director) Packet Pg. 35

36 Millions Internal Services Insurance Reserves (Health 12 Month History) 12.2 $9.0 $8.0 $7.0 $6.0 $5.0 $4.0 $3.0 $2.0 $1.0 $0.0 Dec-15 Jan-16 Feb-16 Mar-16 Apr-16 May-16 Jun-16 Jul-16 Aug-16 Sep-16 Oct-16 Nov-16 Claims Liability Actual Communication: Financial Statements? November (Finance Director) Packet Pg. 36

37 12.2 Communication: Financial Statements? November (Finance Director) Packet Pg. 37