Approve and authorize Chair to sign a Vacancy Form requesting three Deputies for the Sheriff s Office

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1 BOARD OF SUPERVISORS District 1 James Houser District 2 Stacey Walker District 3 Ben Rogers District 4 Brent Oleson District 5 John Harris 935 2ND ST. SW CEDAR RAPIDS, IA PH: LinnCounty.org LINN COUNTY BOARD OF SUPERVISORS MEETING AGENDA Wednesday, November 21, a.m. Formal Board Room Jean Oxley Public Service Center 935 2nd St. SW, Cedar Rapids, IA Call to Order Pledge of Allegiance Public Comment: Five Minute Limit per Speaker This comment period is for the public to address topics on today s agenda. Consent Agenda Items listed on the consent agenda are routine and will be considered by one motion without individual discussion unless the Board removes an item for separate consideration. Approve and authorize Chair to sign a Vacancy Form requesting a part time cook at Juvenile Detention Center and increasing the hours from 20 to 24 hours a week Approve and authorize Chair to sign a Vacancy Form requesting three Deputies for the Sheriff s Office Approve Additional Insurance Allowance Request from an eligible County employee Reports Receive and place on file Treasurer's (Auto Dept.) Report to the County Auditor Receipts and Disbursements for the Month of October, Receive and place on file the Veterans Affairs monthly report for October 2018 Resolutions Resolution Approving Appointment of Assistant Linn County Attorney, Nina K. Sheller Resolution authorizing the removal of deed restrictions on real estate owned by the City of Prairieburg. Resolution to approve Residential Parcel Split for Silver Estate Addition, Case JPS Resolution to approve Residential Parcel Split for Pork Park Addition Case JPS Resolution suspending taxes for two (2) Linn County residents as they are unable to contribute to the public revenue by reason of age, infirmity or both. Contract and Agreements Authorize Chair to sign a letter to the Iowa Department of Natural Resources, relating the Prospect Meadows, Inc. baseball and softball facility project, acknowledging Linn County will not apply chemicals to the ground surface within the required separation distances for a public water supply well. Authorize Chair, to electronically sign Amendment 5 of Contract #5889HC08 between the Iowa Department of Public Health and Linn County Community Services/Ryan White Program authorizing an additional $285, in funding for contract year April 1, 2018 March 31, 2019 increasing the contract total to $640,

2 Approve a 25-year renewal of a Lease Agreement between Blackford Farms, Inc. and Linn County, for approximately 8.06 acres of real estate located on or near 2409 County Home Road, Marion, Iowa, at $150 per acre per year, for the operation and maintenance of a radio communication tower, and authorize the Chair to sign and provide Blackford Farms, Inc. with a notice of intent to renew said lease Approve the proposed revisions to Board of Supervisors Policy FM-022, Petty Cash Policy Approve and authorize Chair to sign retroactive to November 20, 2018 a Memorandum of Understanding between Linn County and Hawkeye Area Community Action Program (HACAP) for HACAP to co-fund services for children who are dually eligible for Early Head Start and Linn County s Early Childhood Program Approve and authorize Gloria Witzberger, Child Development Center Director to sign electronically the Shared Visions Preschool Renewal Application and the Shared Vision Program at Linn County Child Development Center Early Childhood At-Risk Programs Application Approve and authorize Chair to sign purchase order for a motor grader to Martin Equipment in the amount of $297, Licenses & Permits Discuss and Decide on Consent Agenda Minutes Discuss and decide on meeting minutes. Regular Agenda Discuss and approve the County s 2018 Family Farm Tax Credit Allowances & Disallowances Discuss and approve the City of Cedar Rapids 2018 Family Farm Tax Credit Allowance Discuss and decide on approving $17, for funding of the 2018 Expungement Clinic Public Comment: Five Minute Limit per Speaker This is an opportunity for the public to address the board on any subject pertaining to board business. Claims Discuss and decide on claims. Board Member Reports Correspondence Appointments Adjournment For questions about meeting accessibility or to request accommodations to attend or to participate in a meeting due to a disability, please contact the Board of Supervisors office at or at bd-supervisors@linncounty.org.

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8 RESOLUTION # RESOLUTION APPROVING APPOINTMENT OF ASSISTANT LINN COUNTY ATTORNEY WHEREAS, pursuant to Section (1), Code of Iowa, Jerry Vander Sanden, Linn County Attorney, has submitted to the Board of Supervisors, Linn County, Iowa, for approval of Nina K. Sheller, for appointment as Assistant Linn County Attorney, and WHEREAS, the Board of Supervisors, Linn County, Iowa, finds Nina K. Sheller to be qualified to serve as Assistant Linn County Attorney and that the appointment of Nina K. Sheller will not exceed the number of assistants authorized for the Linn County Attorney s Office by the Board of Supervisors, Linn County, Iowa. NOW, THEREFORE, BE IT AND IT IS HEREBY RESOLVED by the Board of Supervisors, Linn County, Iowa, that the appointment of Nina K. Sheller as Assistant Linn County Attorney by Jerry Vander Sanden, Linn County Attorney, is hereby approved. Dated at Cedar Rapids, Linn County, Iowa, this day of, LINN COUNTY BOARD OF SUPERVISORS AYE: NAY: ABSTAIN: CHAIRPERSON SUPERVISOR SUPERVISOR SUPERVISOR SUPERVISOR ATTEST:

9 RESOLUTION # 2 JOEL D. MILLER, Linn County Auditor STATE OF IOWA ) ) ss: COUNTY OF LINN ) I, JOEL D. MILLER, County Auditor of Linn County, Iowa, hereby certifies that at a regular meeting of the said Board, the foregoing was duly adopted by a vote of aye, nay and abstained from voting. JOEL D. MILLER Subscribed and sworn to before me by the aforesaid on this day of, NOTARY PUBLIC State of Iowa

10 RESOLUTION # WHEREAS, in June, 1994, the City of Prairieburg purchased a parcel of real estate from Linn County, Iowa, for One Dollar ($1.00), described as follows: and East 19 feet and the West 1/3 (22 feet) of Lot 2, Block 6, Prairieburg Boulder Township, Linn County, Iowa WHEREAS, the City of Prairieburg intended to build their City Hall on the above described real estate, and WHEREAS, the City of Prairieburg ultimately purchased alternate property as a replacement for the parcel described above as it was not large enough to accommodate the City Hall, and WHEREAS, the alternate property purchased by the City of Prairieburg served as a replacement for the above described parcel, and WHEREAS, the quitclaim deed states the above described real estate must be used for a public purpose, and WHEREAS, it is Linn County s position that the public purpose provision should be removed and the City of Prairieburg be allowed to sell the above described real estate to a private individual and place the proceeds in their General Fund for economic development, a public purpose. NOW, THEREFORE, BE IT AND IT IS HEREBY RESOLVED by the Board of Supervisors, Linn County, Iowa, this date met in lawful session, and is satisfied that the sale of the above decribed real estate, with the proceeds used by the City of Prairieburg for economic

11 RESOLUTION # development, amounts to a public pupose and that the deed restrictions on the above described real estate be removed. Dated at Cedar Rapids, Linn County, Iowa, this day of, LINN COUNTY BOARD OF SUPERVISORS AYE: NAY: ABSTAIN: CHAIRPERSON SUPERVISOR SUPERVISOR SUPERVISOR SUPERVISOR

12 RESOLUTION # ATTEST: JOEL D. MILLER, Linn County Auditor STATE OF IOWA ) ) COUNTY OF LINN ) SS: I, Joel D. Miller, County Auditor of Linn County, Iowa, hereby certify that at a regular meeting of the said Board, the foregoing was duly adopted by a vote of aye, nay and abstained from voting. JOEL D. MILLER Subscribed and sworn to before me by the aforesaid on this day of, NOTARY PUBLIC - STATE OF IOWA

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23 November 21, 2018 Sara Smith, PhD, PE Iowa Department of Natural Resources 502 E. 9th Street Des Moines, IA Re: Prospect Meadows Proposed Public Water Supply Ms. Smith: Linn County Iowa (Landlord) is owner, in fee simple, of approximately 121 acres of real property leased to Prospect Meadows, Inc. (Tenant) pursuant to a Ground Lease between the parties dated February 8, The initial term of the lease is 20 years beginning March 1, 2012 and ending April 30, The lease may be renewed for up to three additional twenty-five year periods subject to the provisions of said lease. The lease permits Prospect Meadows. Inc. to manage and use the property only for an outdoor baseball and softball facility and accessory recreational uses such as walking trails, flower gardens and picnic areas. Pursuant to the requirements listed in Table A, Chapter 43.3(7) of the Iowa Administrative Code, Section 567 Environmental Protection, Prospect Meadows, Inc. and Linn County, Iowa acknowledge that no chemical applications will be made to the ground surface within the required separation distances from the proposed public water supply well. All of the separation distances from said well, as specified in Table A, will be maintained for the life of the well. Respectfully, John Harris, Chair Linn County Board of Supervisors Jack Roeder, President Prospect Meadows, Inc. Enclosures

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29 Board of Supervisors County of Linn, Iowa Policy Title: Petty Cash Policy Document Owner: Finance & Budget Department Document Number: FM-022 Approval Date: 11/21/18 Effective Date: 11/21/18 Last Revision Date: 04/18/2012 Expiration Date: 11/21/21 Distribution: Countywide; Intranet Responsible Party: Finance & Budget Department I. PURPOSE/OBJECTIVE: This policy provides uniform guidelines for the establishment, administration and custodianship of petty cash funds, while observing adequate internal controls. II. SCOPE: This Policy is applicable to all County departments, elected officials and autonomous boards. III. EXEMPTIONS: Travel and entertainment expenses, which fall under the purvey of Board of Supervisors Policy No. PM-014, Travel Policy. IV. DEFINITIONS: Change Fund: a sum of money set aside for making change where cash is collected. Fidelity (Surety) Bond: a type of insurance bought by an employer to protect against losses incurred due to fraudulent acts of specified individuals. It may either be a blanket bond (applying to all employees) or for each employee on an individual basis. Imprest Fund: a cash fund with an authorized, fixed balance used to pay for small, routine expenses, where routine replenishments occur to maintain that balance. The sum of receipts for payments made to employees and the remaining cash in the fund at any point in time always equals the fixed amount. Petty Cash Fund: a sum of money set aside for paying small obligations for which the issuance of a purchase order and warrant would not be cost effective, or the use of a p-card is not possible. Appropriate accounting of such fund will always result in the sum of receipts plus cash on hand equaling the authorized fund amount. Page 1 of 7

30 Petty Cash Fund Custodian (hereinafter Custodian ): the individual responsible for possession and oversight of a petty cash, change or imprest fund. V. POLICY: A. GENERAL GUIDELINES Petty cash funds are a privilege granted to departments to allow for the reimbursement of minor or emergency business expenditures in the most efficient and cost effective manner. The County maintains all petty cash funds on an imprest basis. Linn County departments may request to establish a petty cash fund for an amount not to exceed $500. Reimbursements paid from the fund may not exceed $25 per item. Custodians may reimburse employees from petty cash for expenditures that represent legal claims against the County when it is impractical to follow the County s normal procurement policy, including the appropriate use of a Linn County p-card. County employees may not use petty cash to circumvent the County s procurement policies. Responsibilities The Finance Director is responsible for high-level oversight of all petty cash funds and for authorizing their establishment, modification or closure. The Accounting Analyst, Finance and Budget Department, is responsible for maintaining a master list of all authorized petty cash funds and for notifying the Office of the Auditor of any changes thereto. Department Heads, or named designee, are responsible for direct oversight of any petty cash funds used by their department. Departments must use standard forms provided by the Finance and Budget Department to establish, modify, maintain and close all petty cash funds. See FM-PR-022, Petty Cash Procedures, for a listing of forms and their use. Internal Controls and Security Measures To maintain strong internal controls and mitigate opportunities for financial misconduct of petty cash funds, Custodians, Alternative Custodians and Department Heads (or designee) must employ security measures over petty cash funds in their possession. Security measures should include, but are not limited to, the following: Storing petty cash funds in a lockable device Limiting access to the lockable device to authorized persons only Never leaving petty cash unattended or unsecured Page 2 of 7

31 Following cash handling and cash counting standards 1 Observing segregation of duties for those parties with custodial responsibilities Maintaining fidelity bonds for all parties with authorized access to a petty cash fund If proper segregation of duties is not feasible, the Department Head (or designee) must contact the Finance Director. In such instances, the Finance Director will assist departments and elected officials with the establishment of compensating controls. Prohibited Uses of Petty Cash Custodians shall not provide reimbursements to him/herself, or to other employees in any of the following circumstances: Purchases in excess of the allowable limit of $25 per item Purchases which have been split to stay under the $25 limit Purchases that violate any county ordinance, any Board Resolution or any policy authorized by the Board of Supervisors Payments for anything other than goods Reimbursement requests without o original receipts o proper approvals Reimbursement requests when original receipts submitted do not properly document the business purpose Reimbursement requests for items purchased more than 30 days prior to the request for reimbursement Personal cash advances to employees Personal or third-party check cashing Changing bills for smaller denominations for employees B. PETTY CASH FUND ESTABLISHMENT To authorize a new petty cash fund, departments must submit a written request to the Finance Director. The request must indicate why the use of a p-card or the normal County procurement process is not the preferred method of payment. The Director will acknowledge all requests with a written reply, regardless of whether he or she approves or denies the request. All requests must include the names and signatures of all parties with custodial responsibilities. 1 See Linn County, Office of the Treasurer, Cash Handling Training Manual Page 3 of 7

32 C. PETTY CASH FUND ADMINISTRATION 1. Reimbursements & Advances, Reconciliations, and Replenishment Reimbursements & Advances Custodians reimburse or advance funds to employees upon receipt of an employee request that meets all policy requirements (see Section IV.A.). Custodians must use an electronic ledger to record petty cash reimbursements paid to employees, to track the remaining cash balance of the fund prior to replenishment, and at replenishment time, to record the fund activity since the last replenishment request. Custodians retain all documents received from employees that substantiate the business purpose of reimbursements to employees. Custodians must secure the documents in the lockable device and must attach them as support when requesting replenishment of the fund. Reconciliation Custodians must reconcile all petty cash funds under his or her care in accordance with, and at the times specified in, procedural guidelines. Replenishment Custodians must request replenishment of petty cash funds anytime the cash balance of the fund falls below 25% of the authorized fund amount. Upon receipt of the request, the Auditor s office processes the request. Departments must pick-up reimbursement checks from the Auditor s office directly (i.e. checks will not be mailed). Furthermore, only those with custodial responsibilities may retrieve the reimbursement check. When required by procedural guidelines, the Custodian will perform a second count of the petty cash funds received in the presence of an independent party prior to securing the funds in the lockable device. 2. Changes to the Petty Cash Fund Amount or Custodian Departments must obtain written approval from the Finance Director to change a petty cash fund s authorized amount or a named Custodian. 3. Petty Cash Fund Shortages & Overages Shortages & Theft Custodians must notify their supervisor, in writing, of any fund shortage. If the shortage is significant in amount, the supervisor must contact the Finance Director immediately. Additionally, supervisors who suspect that the shortage is due to financial misconduct or fraudulent activity must contact the Compliance Officer immediately. Supervisors have the authority to investigate any shortage; however, when there is suspicion of financial misconduct or fraud, supervisors may not undertake any investigation without the express permission of the Compliance Page 4 of 7

33 Officer. See County Policy FM-005, Reporting and Investigation of Fraud or Financial Misconduct, for guidance. Supervisors must track all reported shortages on a fiscal year basis and report the cumulative shortage amount to the Finance Director at the end of the fiscal year, if significant in amount. The County considers total shortages in any one fiscal year equal to or in excess of $50 as significant. Custodians with frequent fund shortages may be subject to disciplinary action. Overages Custodians must notify their supervisor in writing of any petty cash fund overages and must deposit the overage with the Treasurer s office. Accounting Treatment Custodians must code any petty cash fund shortage or overage to Miscellaneous Revenue / Cash Short (Over). D. PETTY CASH FUND CLOSURE Departments must obtain written approval from the Finance Director to close a petty cash fund. Upon receipt of approval, Custodians must deposit the fund s remaining cash balance with the Treasurer s office. E. PETTY CASH OVERSIGHT: REVIEWS, AUDITS & ANNUAL REQUIREMENTS Reviews Department Heads (or designee), must review and approve all petty cash fund reconciliations, replenishment requests, and claim forms. As needed, but at least annually, departments should review the need, size and use of their petty cash funds(s). Departments should consider closing or reducing the authorized amount of petty cash funds, if the funds have had little or no activity within a reasonable period. Audits Petty cash funds are subject to surprise audits at random times throughout the year by the Finance and Budget Department. A second party must remain present at all times when counting cash during the audit. Annual Requirements Department Heads (or designee) report to the Finance Director total shortages equal or in excess of $50 in any fiscal year. The same reporting requirement applies to total overages for any fiscal year. The Accounting Analyst, Finance and Budget Department, positively confirms all petty cash fund balances in use as of June 30 each fiscal year. Custodians must submit a copy of their June 30 monthly reconciliation to the Accounting Analyst for each fund in their possession. Page 5 of 7

34 VI. REFERENCES & CROSS-REFERENCES: FM-PR-022, Petty Cash Procedures (currently in draft stage) FM-005, Reporting and Investigation of Fraud or Financial Misconduct Policy PM-014, Travel Policy VII. FORMS & TOOLS: Request to Authorize New Petty Cash Fund Petty Cash Reconciliation and Replenishment Request Flowchart/Decision Tree: Supervisor Handling of Individually Reported Shortages Page 6 of 7

35 Linn County Request to Authorize Petty Cash Fund Department: Amount Requested: Justification: Appointed Custodian: Department Head Signature: Date: Approved Petty Cash Dollar Limit: Allowable Limit Per Expenditure (not to exceed $25) Allowable Expenditure Guideline Approved by Finance Director: Page 7 of 7

36 FM-022, PETTY CASH POLICY SUPERVISOR HANDLING OF INDIVIDUALLY REPORTED SHORTAGES Supervisor receives notification of shortage Does Supervisor suspect fraud? Yes Supervisor contacts the Compliance Officer Supervisor does NOT commence any investigation without express permission from the Compliance Officer Supervisor adds shortage to fiscal year shortage tracking spreadsheet Consult FM-005, Reporting & Investigation of Fraud or Financial Misconduct, for guidance END No Is the Individual shortage substantial in amount? (i.e. $50) Yes Supervisor contacts the Finance Director Investigation of shortage is at the discretion of the Finance Director and Supervisor Supervisor adds shortage to fiscal year shortage tracking spreadsheet END No Supervisor may investigate the shortage at his or her discretion Supervisor adds shortage to fiscal year shortage tracking spreadsheet END

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