wonderland.jpg
sun-set.jpg
1.jpg
dilibraryb.jpg
seal-pup.jpg

Commission Chairman Percy L. Brown Jr., called the Special Meeting of the Hancock County Commissioners to order at 4:00 p.m. on Thursday, December 19, 2013 in the conference room of the County Courthouse located in Ellsworth Maine with Commissioners Blasi and Joy in attendance.

 

Commission Business:

Airport:

Airport Manager Madeira stated that the hourly increase was back to $27.75 as originally stated.  Commissioner Joy questioned the reimbursement shortfall in the amount of approximately $30,000.  He was hoping to be able to utilize Sheriff’s Department personnel in the future for this service. 

MOTION: to approve the Securitas contract for 2014. (Joy/Blasi 3-0, motion passed)  Discussion: This contract was negotiated in one meeting by the airport manager and CFO.  The representative from Securitas has worked there for approximately 2-3 years.

The commissioners took time to recognize Custodian Virginia Hauger for her 20 years of service to the citizens of Hancock County.

Sheriff:

MOTION: to remove administratively from the employment rolls, part-time corrections officers Kody Carlisle and Shelly Melanson. (Joy/Brown 3-0, motion passed)

Office of Financial Affairs:

CFO Roy distributed proposed recommendations for funding of Capital accounts for the General Fund and Airport.

The following funding was recommended for Capital Accounts from anticipated 2013 Airport surplus.

Dept/Account               Amount              To Acct                Balance

Airport Equipment        $65,000             G2-3010-30           $191,743

Airport Vehicles            $10,000             G2-3010-60           $19,558

Airport Paving              $20,000             G2-3010-20           $42,635

Airport Terminal Bldg     $153,500           G2-3030-20           $220,575

Airport Crack Sealing     $5,000              G2-3010-40           $22,786

Airport Miscellaneous     $4,000              G2-3015-10           $5,774

Airport Entrance Sign    $25,000            G2-3010-15           $50,000

Total from Undesignated Funds: $282,500  

                                                               Revenue vs. Expense

Revenue 2013:               $692,052              $692,052   Revenue

Revenue 13 Budget:       $650,825              $548,000   Expense

Difference:                     $41,227                $144,052   Difference

 

Expenses 2013 Budget:   $787,283.56

Est. 2013 Budget            $548,000

Difference:                     $239,283.56

 

2012 Surplus:                 $695,261

Estimated 2013:              $144,052

 

Estimated 2013 Surplus:   $839,313

Less bills to pay:              $30,000 + $10,000 in health insurance

Total Est. Surplus:            $809,313

Less above:                     $282,500

Total Undesignated Fund Balance:         $526,813

Airport Equipment is designated equipment purchases like heavy equipment ie. Grader.

MOTION: to approve $282,500 in the designated funds as spelled out in the document entitled Hancock County Airport Proposed Surplus 12-19-2013. (Joy/Brown 3-0, motion passed) Discussion: Commissioner Blasi stated that this was a very rapid discussion and he was trying to keep up.  He questioned if all of these accounts were listed on the Capital Reserve existing account list, no new accounts were recommended.  Approved airport surplus resides /is located in the 3000 accounts in Fund 2.  It was stated that the airport is a standalone entity and is considered to be an enterprise fund.  Commissioner Blasi questioned if the commissioners have the authority to appropriate from these funds and questioned if the majority of the funds came from the FAA.  CFO Roy responded no, these are all things that you have been funding since you've owned the airport, these are county funds; they have to be segregated not necessarily by checkbook but by Fund, and that's what we do.  Commissioner Brown suggested that Commissioner Blasi look at it as a profit and loss, as a business, you can't look at it like the General Fund.

Commissioner Blasi compared 2012 Capital Requests recommendations to 2013 stating that in 2012 a lawnmower was included as a request.  In speaking to the airport manager, e feel's that he has enough funds in the lawnmower reserve, approximately $16,000, to purchase a zero turn mower, therefore additional funds are not necessary at this time.  He may request that funds be placed in the lawnmower capital account next year for a future purchase.  Commissioner Blasi stated/questioned that in 2012 the lawnmower was listed as a 70 account, it was not listed in 2013.  CFO Roy stated that "they do not get moved from the expense account, the only way that you can move Undesignated Funds is by Title 30-A §924, you cannot move it from expense accounts.  Commissioner Blasi questioned when that changed.  CFO Roy responded that the commissioners sometimes want to know how some of those funds were derived at by the budget and that was the reason why that was put on for last year.  It's more of a clerical for the commissioners to understand that some of this stuff was budgeted and some of it is not.  CFO Roy stated that it all has to come out of surplus, that is the way it is by statute.  Commissioner Blasi questioned if these were 2000 accounts, CFO Roy stated, no it is not, these are in 3000 accounts, asset base is in 1000 and 3000 accounts.  This is an asset base, the actual cash funds are stored in the checkbook in the 1000 account.

Commissioner Joy questioned the cost of a pavement marking machine.  The cost is approximately $18,000 to $20,000 and there is enough funds in the account now to purchase the machine.  There is currently a balance of $29,048 in the account now.  Manager Madeira stated that if the work is done in-house the airport would have to pay 100% of the cost of the paint and 100% of the cost of the glass beads.  He preferred to calculate the cost of doing the project themselves prior to purchasing a machine.  He questioned if the cost of losing the 5% of the FAA cost more or less than the cost of buying all the paint, buying the beads and doing the work themselves.  Commissioner Blasi questioned the amount requested from 2012 to 2013 stating that some of them are more or less and questioned the differences.  Commissioner Joy stated that the amount reserved all depends on the plan and used the example of the lawnmower purchase.  Capital Reserve accounts should be utilized to save for upcoming projects/purchases.  Commissioner Blasi questioned the 2013 budget and 2013 budget estimate.  CFO Roy explained that the commissioners are having this meeting a week and an half earlier than previous years and this is his best estimate of what will be left.  In the last 5 years he has come within $5,000 of the anticipated number he also reminded the commissioners that Title 30-A allows the commissioners to utilize the capital as working capital and can be used to run the airport at any given time.  If the airport experienced a catastrophic event, these funds would be available to use per Title 30-A §924 and 5681 or 5682, he was not sure.  Commissioner Blasi stated to the chairman that he would have to accept it, "as the CFO said, he just got the figures at 3 something o'clock and he was trying to grasp the total concept of it, the airport was a hard one to start on for me because we don't see it on the 3000's as much as we see it on its own spreadsheet."

The following funding was recommended for Capital Accounts from 2013anticipated surplus.

Department               Amount             To Acct                  Balance

Comm. Benefit Fund   $200,001.60     G3-3025-00           $200,042.94

Court Legal                $5,000             G1-3011-09           $15,977

EMA Vehicle                $1,000             G1-3011-10           $1,000

DA Technology            $1,500             G1-3012-50           $1,900

DA Copier                   $500               G1-3012-40           $3,500

RCC Equipment            $5,000            G1-3012-60           $8,691

Deeds Equipment         $500               G1-3012-10           $8,691

Deeds Copier/Tec         $2,100             G1-3012-90           $2,727

Probate                       $250                to be assigned       $250

Probate Equipment       $250                to be assigned       $250

Sheriff Vehicle              $2,033              G1-3014-60          $3,594

Civil Process Vehicle      $2,500              G3-3014-70          $2,500

Building                       $175,000          G1-3011-00          $2,160,852

Reserves/Health Trust   $100,000          G1-3012-35          $250,000

Professional Services     $25,000            G1-3011-06          $326,250

OFA Technology            $10,000            G1-3014-10          $20,341

Total from Undesignated Funds:             $530,634.60

 

Revenue 13 YTD Estimate:                    $6,950,000

Revenue 13 Budget:                             $6,893,995

Community Benefit Fund:                      $200,001.60

Difference:                                           $256,006.60

 

Expenditures 13 Budget:                       $7,066,416

Expenditures 13 YTD:                           $6,155,577

Difference:                                           $910,839

 

2012 Undesignated Fund:                      $410,316

Estimated 2013:                                   $1,166,845.60

Estimated 2013 Surplus                         $1,577,161.60

Less Budget Transfer:                            $200,000

Less bills to pay                                  $340,000 + $100,000 in health insurance

Total Est. Surplus:                                 $1,037,161.60

Less above:                                          $530,634.60

Total Undesignated Fund Balance:           $506,527

Commissioner Blasi questioned when the Community Benefit Funds would be audited.  CFO Roy stated "until you call commissioner, I can't imagine we'll get one."  Commissioner Blasi stated "well you reported that there would be one."  CFO Roy stated that the "expects there will be one, he didn't say there was going to be one, he expects one.  It was explained that auditors will “just show up one day.” This would be for Community Benefits and TIF Funds.  Commissioner Blasi questioned where to find the Community Benefits on his printout. 

Commissioner Joy questioned when the County decided to pick up witness fees that are no longer reimbursable by the State.  Commissioner Blasi questioned the consequences of not transferring funds into this account.  The county will still be responsible for paying witness fess by court order, they will have to be paid.  There is a new bill in the Legislature that would all the use of Extradition funds to pay for witness fees.  Commissioner Joy stated that, in the future, he may not necessarily allow or vote for this.

Commissioner Blasi questioned the budgeting of a capital account that previously did not exist and assignment of a number.  This is done with department head knowledge.  Commissioner Blasi requested and explanation of lapsing.  CFO Roy stated that in an expense account you have 70 accounts, E(dept #)-70-(object number) those are not lapsing accounts, those end up going into Undesignated Funds if there is a difference in revenues and expenses.  If you do not move that money from the expenses account it will automatically go into Undesignated Funds so you have to put it into an active based account which is a 3000 account, we have two active based accounts, 1000 and 3000 accounts.  1000 are your checkbooks, 2000 is your liability and 3000 are your capital assets, reserve accounts and dedicated capital reserve accounts.  So we are moving it to a 3000 account.  Commissioner Blasi checked his understanding by stating "so 3000's are lapsing because they do what?"  CFO Roy replied "they stay on the books forever until you spend it to zero."  Commissioner Brown stated that the commissioners are the only ones who can spend out of these accounts.

Commissioner Blasi questioned how much was in the Undesignated Surplus to date.  The answer was $1,037,161.60.  There is no account number assigned to surplus.  It was stated that the words Surplus and Undesignated Funds were being used interchangeably.  CFO Roy stated that Surplus and Undesignated Funds are the exact same thing, it depends on where you are in the budget when you look at it; it is surplus until the end of the fiscal year and it becomes Undesignated Funds or Fund Balance in GASB terms at the end of the fiscal year when the books are closed.  It becomes Undesignated Funds after the budget is closed and there is no more funds to be allocated from that.  Commissioner Blasi questioned when it is surplus.  CFO Roy stated it is surplus during the fiscal year that you are working in.

Commissioner Joy took umbrage with a negative comment made by CFO Roy and stated that we did "necessary maintenance" with building reserve funds.  CFO Roy apologized for his comment.  Commissioner Brown pointed out that we are in the middle of a $112,000  project and that the brick work on the building came from the 5-year plan, he was unsure of the cost plus some of the funds were being utilized to fix the broken waterline in the lower parking lot.  He stated that they have used more than the $150,000 that they are taking from Undesignated Funds and if you look back over the last 4-years, that balance is starting to creep down rather than creep up.  Commissioner Blasi questioned the goal for the building reserve account.  The goal for that account is maintenance for the building.  Commissioner Joy stated that the 5-year plan exceeds the $2 million dollars that we have, we may have to bond the difference or bond a project.  That decision will need to be discussed in the future.

Commissioner Blasi questioned how improving TRIO will help with the problems that we have this past year with TRIO.  CFO Roy stated that it should correct our problems.

CFO Roy stated that we may still have some unknowns but this is his best estimate as to what he can give today.  The Commissioners have another opportunity to reduce taxation during the commitment of the county taxes.  Commissioner Joy preferred to move the $50,000 slated for professional services to the building maintenance line.  Commissioner Brown was unsure of the move.  CFO Roy stated that this could be done in February.  The Commissioners reached a consensus of $175,000 in Buildings and $25,000 in Professional Services.

MOTION: to designate surplus as proposed in the Surplus General fund in the amount or $530,634.60. (Joy/Blasi 3-0, motion passed)

MOTION: to adjourn. (Joy/Blasi 3-0, motion passed)

Respectfully,

 

C. DePrenger

County Clerk

Official Website of Hancock County, Maine.                              Copyright 2021 All rights reserved.