Macoupin County Finance Committee met April 7

By Philip Gonzales

Jul 13, 2022

Macoupin County Finance Committee met April 7.

Here are the minutes provided by the committee:

Finance Committee 215 S. East Street

I. CALL TO ORDER

PRESENT: Thomas, Payne, Dragovich, Heuer, Kiel

ABSENT: Armour, Stayton

II. AGENDA ITEMS

1. Quarterly Work Comp and General Liability Reports

The committee review the reports for the quarter which appeared to be moving in a good direction.

2. 2021 Payable 2022 Final Multiplier and Tax Bill Cycle Update

Clerk Duncan said the county had a final multiplier of 1 from the state which means they would be finalizing property tax extensions the beginning of next week. The Treasurer said he was wrapping up the loose ends on the previous year's tax cycle and would get a final distribution out very soon. Once he was completed with that, he would be sending out the bills for this year.

3. Audit Recommendations

Clerk Duncan read through the audit recommendations from the auditors presentation. They would be reviewing them more as the fiscal year came to a close.

4. FY 2022-2023 Budget Request Cycle

Clerk Duncan said with the June 28th primary, the normal budget schedule of having hearings in the end of June would be complicated. He was proposing perhaps sending out the request forms April 15th and having them be due May 13th and then having hearings the week of May 16th and May 23rd. They would still shoot for having the tentative budget at the July meeting and adopting a budget at the August meeting.

Motion by Dragovich, seconded by Payne to recommend the schedule as presented to the full Board.

RESULT: MOTION TO RECOMMEND [UNANIMOUS]

MOVER: Mark Dragovich, Member

SECONDER: Jon Payne, Vice Chair

AYES: Thomas, Payne, Dragovich, Heuer, Kiel

ABSENT: Armour, Stayton

5. Ordinance Declaring the Standard Allowance Method for Lost Revenue Calculation of American Rescue Plan Funding Clerk Duncan said the final rule had been adopted by the US Treasury and it allowed for the county to opt to declare a standard allowance for lost revenue, which means the county could more freely spend the money. The only things they could not spend the money on if they elected to take the standard allowance would be to establish reserve funds, resolve debt incurred prior to March 3, 2021, offset changes in taxes levied, make bulk payment to pension funds, or make payment on court directed settlements.

Motion by Dragovich, seconded by Heuer to recommend the ordinance.

RESULT: MOTION TO RECOMMEND [UNANIMOUS]

MOVER: Mark Dragovich, Member

SECONDER: Gordon Heuer, Member

AYES: Thomas, Payne, Dragovich, Heuer, Kiel

ABSENT: Armour, Stayton

6. American Rescue Plan Funding Framework for Spending at April Finance Meeting Duncan passed out the spending framework based on requests turned in as well as the verbal requests received from the officials and department heads so far. He also included the few requests in letter format from other units of local government requesting funding. There was a discussion about how much and what the rules would be regarding other units of local government requesting and receiving funds. The committee felt that a priority should be put on the county's needs and then work on trying to come up with a plan for other units of local government.

7. Resolution Regarding Animal Control Fund Budget Duncan said this resolution would lower the county administration line item by $10,000, increase the permanent transfer line item by $10,000 and authorize a permanent transfer for that amount to cover the payroll and bills for the Animal Control department this month.

Motion by Kiel, seconded by Dragovich to recommend the resolution.

RESULT: MOTION TO RECOMMEND [UNANIMOUS]

MOVER: Bernie Kiel, Member

SECONDER: Mark Dragovich, Member

AYES: Thomas, Payne, Dragovich, Heuer, Kiel

ABSENT: Armour, Stayton

8. Resolution Regarding State's Attorney and Sheriff Budgets for Trial Expenses Duncan said this was an arrangement between the State's Attorney and Sheriff for two deputies to go down and pick up an inmate who had previously been housing our jail and was needed to testify in a trial. The State's Attorney agreed to pay for the costs so his budget would be lowered by that amount and the Sheriff's increased by that amount.

Motion by Dragovich, seconded by Payne to recommend the resolution.

RESULT: MOTION TO RECOMMEND [UNANIMOUS]

MOVER: Mark Dragovich, Member

SECONDER: Jon Payne, Vice Chair

AYES: Thomas, Payne, Dragovich, Heuer, Kiel

ABSENT: Armour, Stayton

9. Elected Officials Salaries

Duncan passed out a sheet showing the current salaries for the county elected officials as well as information about the salaries of 5 counties near Macoupin as well as the 5 counties with the closest in population.

Duncan also discussed his request for an additional stipend fo the County Clerk. Since 2013, attrition has taken two people out of the County Board office and the duties previously handled by them are now handled by him. While no additional staff has been hired by his office and his budget has not increased due to those duties, the county has saved over $372,000 from CY 2014 to CY 2021 based on the salaries of the employees who have left and duties he has assumed. One of the more significant responsibilities he had taken on was handling the agendas and preparing the minutes for committee meetings. He had counted in 2021, there were only 10 weeks out of 52 that there was not at least one meeting he had to attend and prepare the agenda and minutes for. No other County Clerk has ever had to do that, and no other official, department head, employee, or Board member had that same time commitment for meetings either. Based on some of the significant raises that had been given to other non-union positions in the County in the last two years, he was requesting a $10,000 stipend yearly. This would not be added to his base salary so would not change if there was any percentage raises handed out. Duncan also pointed out that of the ten counties he had provided salary information for, only 1 other county clerk was the one responsible for handling committee minutes. That Clerk was the highest paid out of the 10 and she also did not handle payroll, accounts payable, and accounts receivable, all things he is tasked with being responsible for. He said he knew it was a big ask, but he felt he needed to make it due to the other offices and departments who had already received more staff or larger salary increases due to increased workload.

Thomas suggested that Chairman Schmidt's opinion probably needed to considered before a decision was made, though a decision would need to be made at the May meeting as statute required that elected officials salaries be set at least 180 days before the new term begins.

FY 2020-2021 Audit Recommendations

1) Animal Control department should be using prenumbered receipts for any revenue coming in. Copies of each receipt should be included with the deposit brought to the County Clerk’s office. If a number is missing, a written explanation needs to be included with deposit. Deposits should be brought to the County Clerk’s office by the Animal Control department on at least a weekly basis and if there is a large amount of cash, it should be brought in as soon as practical.

2) All funds need to be fully collateralized.

3) All bank statements should be fully reconciled within 30 days of the bank statement date.

4) All funds, with the exception of the custodial funds, need to be cosigned by two signers. All funds listed below have the goal of being moved into the county’s financial software system, Tyler Incode. For the funds listed as Treasurer signs only, the County Clerk’s signature would be required. For the funds listed as Department handles fund, Treasurer does journal entries, the goal would be to get them to enter directly into the Incode system instead of duplicate entries on their end and the Treasurer’s end. For the department handles, the goal would be to get 2 cosigners on each check and those funds to be handled in the Incode system and checks cut e from there. For any invoice the County Clerk signs off on from his own budget, it would be approved by the AP Clerk in his office.

Treasurer Signs Only

Department Handles Fund, Treasurer does journal entries

Department Handles

IMRF Fund

E911 Fund

State's Attorney Bad Check Division

Drug Task Force Fund

County Highway Fund

Police Vehicle Fund

Treasurer's Automation Fund

County Motor Fuel Fund

Public Safety Fund (Includes Commissary Fund)