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HomeMy WebLinkAbout01292020 Budget Committee Minutes Page 1 of 2 Budget Committee Meeting Minutes JEFFERSON COUNTY BUDGET COMMITTEE MINUTES January 29, 2020 8:30 am First Floor Conference Room Members: Aleta Baker Amanda Hamilton Andy Pernsteiner Anne Sears Barbara Carr Brenda Huntingford Brian Gleason Carol Palmer Cathy Taylor Cliff Moore David Sullivan Erin Lundgren Greg Brotherton James Kennedy Janet Holbrook Jeff Chapman Jodi Adams Joe Nole Judy Shepherd Kate Dean Keith Harper Lauralee Keisel Leanne Dotson Lori Bailey Lysa Phillis Mark McCauley Matt Tyler Mindy Walker Monte Reinders Noeme Riddle Patty Charnas Philip Hunsucker Philip Morley Renee Talley Rose Ann Carroll Ruth Gordon Sophie Nordstrom Stacie Prada Su Tipton Susan Parke Tanda McMillin Veronica Shaw Vicki Kirkpatrick Willie Bence Order of Business Meeting called to order by Mark at 8:30 a.m. New Secretary for 2020 Budget Committee (Mark) Amanda volunteered. 1st Stacie, 2nd James, Unanimously Approved New Chair for 2020 Budget Committee (Mark) Mark volunteered. 1st Rose Ann, 2nd Stacie, Unanimously Approved Request for additional agenda items/approve agenda (Mark) Rose Ann – Salary & Benefits Analysis by Fund Call for approval of the November 27, 2019 minutes (Mark) Amend to reflect Sheriff Nole attended. 1st Ruth, 2nd Lysa, Unanimously Approved Reports Expense Reports (Rose Ann) • Nov & Dec 2019, General Fund Departments reported 95.77% (w/o Non-Dept.) compared to 98.64% in 2018 and 98.14% in 2017. Other funds are at 82.90% compared to 88.43% in 2018 and 83.47% in 2017. Rose Ann discussed Superior Court being at 100.48%. Revenue Reports (Stacie) • General Fund at $22,268,272 – 102% of the amended 2019 budget, which is slightly lower than last year. We are now more active with amending the budget revenues than we were in the past. Some items of note include Sales Tax of $204,000 over amended budget. The Federal PILT settlement of $27,227 came in, Marijuana enforcement spiked last year with an extra payment of $122, 091 in October. I do not anticipate this to occur in 2020. Treasurer’s Investment income was up and $75,000 over what we had in the amended budget. We have been working to level out investments income and keep a mix of investment types so that there is periodic interest income from securities and lump sum interest income from CDs at maturity. Page 2 of 2 Budget Committee Meeting Minutes • Other Funds at $33,394,473– 97.1% of 2019 amended budget. Last year it ended at 103% of amended budget. • General Fund Cash Balance - $7,658,281 at the end of December, which includes the $3.28 million budgeted and required reserve. 4th Quarter appropriations done in December increased the required reserve $13, 135 based on the 15% of expenditures requirement. • General Sales Tax Receipts - $430,895, which includes $93,783 for Special Purpose in December 2019. General & Optional Sales tax is 6% over budget for 2019 YTD and Special Purpose was close to spot on for our budgeted projection. Cumulatively they are 19.7% over budget for the month and 4.6% over budgeted year to date. The second sheet shows the split of the two and amounts per year since 2005. • REET Receipts - Fund 302 - $125,158 in December, which is 67% over budget and the same over what was collected this month last year. Year to date amount is $1,246,024, which is 22% over budget but 2.4% over what was collected for 2018. We had five sales over $1 million. One sale at $2.6 million was 2,500 acres from Pope to Trust for Public and then to the Navy. Four others ranged from $1 – 1.25 million. Ten sales were between $500,000 and $1 million in December with half in Port Ludlow. • Hotel/Motel Lodging Tax – Fund 125 - $42,545 in December, which is 23% over budget for the month and 7.6% less than the amount collected this month last year. Hotel/Motel revenue is 15.8% over budget for the year and 6.8% over 2018 revenue. 2019 Budget Results (Mark) Mark reported we had a good year and highlighted the following: S&B Carryover = 400,305 Other Carryover = 517,002 Total Carryover = 917307 Extra Revenue = 476,670 Total Add to Fund Balance = 1,753,865 Mark and Philip discussed contributing factors such as appropriations not being spent, vacancies, overtime requests, retirement predictions, etc. Members were reminded to project their year-end while looking at bottom line. We achieved the 1.275% carry over target. Mark wants to move $1 million from the General Fund into the Capital Fund to help with IT software projects and buildings. Munis Update (Stacie) Stacie informed the group that the Munis project is behind on certain milestones. Once the chart of accounts is loaded she hopes they can make up some time. Last week of June will be user training. Budget Appropriation Form (Mark) Renee created a new form for departments to use to request appropriations, extensions and amendments. Motion to Adjourn 9:25 a.m. (Mark) 1st Ruth, 2nd Andy, Unanimously Approved Next meeting is February 26, 2020. Meetings are held the last Wednesday of each month except for the month of December.