Fulton County Board- Finance & Insurance Committee Meeting Minutes
Fulton County Board Office, 257 West Lincoln Street, Lewistown, IL 61542
Phone 309-547-0901-Fax 309-547-3326-email csimpson@fultonco.org
Committee: Finance, Insurance, Personnel, Legislative Committee
Meeting Place: Fulton County Board Office, 257 West Lincoln St., Lewistown, IL 61542
Time: 6:30 pm
Date: February 7, 2023
CALL IN INFORMATION:
Call in number: (720) 843-2603
Meeting code: 214 7365 #
1. Call to Order
Time: 6:37pm
MEMBERS:
Barry Beck (present/xxxxxx)
Jared Heller (present/xxxxxx)
Laura Kessel (present/xxxxxx)
BJ McCullum (xxxxxx/absent)
Brian Platt (present/xxxxxx)
Lauren Southwood (present/xxxxxx)
Lisa Thompson (present/xxxxxx)
Other Board Members: None
Elected & Appointed Officials: Staci Mayall – Treasurer
Staff: Audra Miles – Comptroller
Guests: None
Media: None
2. Roll Call
Roll call was taken, quorum present
3. Call for Additions/Deletions To and Approval of the Agenda
Member Thompson pulled from New Business 11a and 11c from the agenda.
Member Southwood moved to approve the amended agenda with a second from Member Platt. Motion carried by roll call vote (6-0).
4. Approval of Previous Minutes – January 3, 2023 and January 10, 2023
Member Beck moved to approve the minutes from January 3, 2023 and January 10, 2023 with a second from Member Heller. Motion carried by roll call vote (6-0).
5. Announcements, Communications and Correspondence
Member Thompson reminded all members on about the full board photo on February 14, 2023.
6. Public Comments– None
7. Claims
a. Discussion/Action: Claims
Member Heller moved to approve the claims with a second from Member Southwood. Motion carried by roll call vote
(6-0).
8. Transfer of Funds
a. General Funds Transfers
i. Discussion/Action: Resolution: $35,000.00
From: #001-048-595114 Transfer to Cap Improvement Fund
To: #001-048-570102 Real Estate Purchase
Member Beck moved to approve the resolution with a second from Member Southwood. Motion carried by roll call vote
(6-0).
ii. Discussion/Action: Resolution: $158.00
From: #001-016-510100 Salary – Deputy/Clerk/Secretary
To: #001-016-535100 Office Supplies & Expense
Member Thompson discussed the board office has salary line that funds are not being used from. The funds will be moved from the salary line item to pay for the plaque for Steve Hines, retiring Coroner.
Member Thompson discussed past practices a proclamation was done for employees. The Fulton County Board has recently been doing plaques and the funds are not in the FY23 budget. If the county is going to distribute plaques, the committee needs to decide how many years of service warrants a plaque verses a proclamation. Member Thompson suggest a certificate of thanks to frame versus a plaque.
Member Platt inquired when did this practice start with the retiring previous Fulton Count Board members and has this previously been used for elected officials. Member Thompson stated yes except for Lieutenant Daly who was not an elected official.
Member Thompson suggested doing a proclamation as this has no cost to tax payers. Member Thompson questioned if the county should consider a monitory gift.
Member Heller stated the certificate would be great and would keep from spending funds needlessly. Members agreed a certificate and proclamation should be standard practice.
Member Thompson discussed the county wants to be consistent with employees, elected and appointed officials on what is given to each.
Member Kessel stated the pervious persons that received plaques had 10 years of service or more with Fulton County.
Member Thompson will work on a resolution for proclamations and thank you certificate for the March committee meeting.
Member Thompson discussed for the March committee meeting for the committee needs to be prepared to discuss the part-time Fulton County Board office Administrative Assistant and the Fulton County Administrator position.
Comptroller Miles suggested Member Thompson discussed the positions with the Fulton County Board chairman and what the need is for the part time assistant.
Member Platt moved to approve the transfer resolution with a second from Member Beck. Motion carried by roll call vote (6-0).
b. Other Funds Transfers
9. Immediate Emergency Appropriation(s)
a. General Funds Immediate Emergency Appropriations
i. Discussion/Action: Resolution: Create Expenditure line item in the General Fund #001-060-585141 for Polling Place Accessibility Expense $31,259.00 from unappropriated funds
Member Thompson discussed this is a reimbursable grant for the County Clerk.
Member Beck moved to approve the resolution with a second from Member Southwood. Motion carried by roll call vote
(6-0).
b. Other Funds Immediate Emergency Appropriations
i. Discussion/Action: Resolution: Fund 020: Create Expenditure line item #020-070-575303 for County Health Department Fund $70,176.00 Retention Bonus from unappropriated funds
Member Thompson discussed the funds are from ARPA funds to retain employees.
Member Kessel stated this was approved at the Fulton County Board of Health meeting.
Member Platt moved to approve the resolution with a second from Member Heller. Motion carried by roll call vote (6-0).
ii. Discussion/Action: Resolution: $1,196.00 immediate emergency Appropriation from Unappropriated funds in camping and recreation Fund
#046-102-565200 Utilities
Member Southwood moved to approve the resolution with a second from Member Beck. Motion carried by roll call vote (6-0).
10. Old Business
11. New Business
a. Discussion/Action: Insurance for FCRT Vehicles Pulled
b. Discussion/Action: Contingency funds versus Emergency appropriations
Member Thompson discussed the Contingency Funds and Emergency Appropriations as a policy for Fulton County. Member Thompson would like to create financial policies and discuss the policies throughout the upcoming year. The Finance committee could make any necessary changes before presenting the policies to the board for approval.
Member Thompson stated the definition of emergency appropiations is: an unforeseen expenses attributable to a public safety emergency, public health crisis, unfunded mandates implemented and required during the current fiscal year, spend now to avoid higher cost later, such as union contracts, and reimbursable grant funds. Transfers from the General Fund unappropriated reserve shall meet the definition of an emergency to be considered and an estimate of costs shall be attached to the request.
Contingency Fund expenditures are those whose occurrence and could not reasonably have been foreseen during the budget process. The General Fund budget shall provide for an annual appropriated contingency fund.
The target range of the contingency fund shall be one (1%) to five (5%) percent of the general funds budget’s annual operating revenues. Contingency amounts to be reviewed as part of the annual budgetary process.
Contingency funds may be used, with a majority board approval, to fund unforeseen general fund department needs that do not meet the definition of an “emergency” as defined in this financial policy.
What to do when the contingency is depleted.
Member Thompson suggested contingency requests for year-end clean up need to be due by
October 1.
Treasurer Mayall stated for the end of the year cleanup, it is vital, especially if a fund is over spent, to complete this for the end of the fiscal year.
Comptroller Miles stated the cleanup in October could be a target date and any additional funds could be done in November to help with the end of the year cleanup.
Treasurer Mayall inquired if the Contingency Fund will be used for all requests for over budgeted items. Member Thompson stated yes, for the General Fund.
Treasurer Mayall discussed from a budget standpoint and in forecasting a 3 year budget this process could SKU the budget process for a departments expenditures.
Comptroller Miles discussed this would be a line transfer resolution from Contingency to the specific department line item, example printing and publications. This would allow the funds to show up on the correct line item for historical purposes.
Treasurer Mayall inquired if this is exclusive to County General and would not include Highway or Clayberg. Member Thompson confirmed yes for County General only.
Member Kessel stated the October 1 date is not an unreasonable request. Member Thompson stated this topic will be revisited throughout the year.
c. Discussion/Action: Human Society and spay neuter program Pulled
12. Safety – Liability Insurance Risk Management – None
13. Transit
Comptroller Miles stated the FY24 application are open and due in early April.
The IDOT review went well with a few recommendation to be implemented.
14. Treasurer’s Report
Treasurer Mayall reported for January, County General expenditures were $1,346,520.53 and revenue was $1,379,520.53. The Surplus for January is $32,921.40. The current yearly surplus in County General is $418,151.09.
The audit for worker’s compensation will start on February 8, 2023.
ACA compliance will be filed the week of February 6, 2023.
The W3 have been filed for employees and W2’s have been mailed out to employees.
Member Thompson inquired what is happening with the Capital Improvement Fund
Treasurer Mayall stated the Capital Improvement Funds are in a local bank earning interest and when the funds are needed they can be moved to the capital improvement fund.
15. Assessment Report
Supervisor of Assessment Julie Russell, reported there are 2 days of hearing remaining for the Board of Review.
The tentative multiplier was received from the State of Illinois and is .966.
Personnel, Legislative
16. Appointments – None
17. Old Business – None
18. New Business
a. Discussion/Action: Amendment Bereavement Leave Policy (PA 102-1050)
Member Thompson discussed the revised Bereavement Leave Policy (PA 102-1050) received from the State of Illinois. Fulton County changing the County Bereavement Leave Policy in accordance with the new state law.
Member Heller moved to approve the Amendment Bereavement Leave Policy (PA 102-1050) with a second from Member Beck. Motion carried by roll call vote (6-0).
19. Executive Session – None
20. Misc. – None
21. Adjournment
Time: 7:33pm
Member Platt moved to adjourn at 7:33pm with a second from Member Southwood. Motion carried by roll call vote
(6-0).
