Called to Order
 
 Mr. Penniman called the meeting to order at 2:05 p.m.

Changes to the Agenda

 On motion and duly seconded and unanimously adopted by voice vote, the following items were added to the agenda:
 
 Resolution - Appropriation from Contingent Fund for Replacement Pay - Human Rights  (2,550.10)
 Resolution - Request for Authorization to Extend the Additional One Percent Local Sales Tax       Rate in Tompkins County
 Resolution - Appropriation from Contingent Fund for Replacement Pay - Human Rights   ($7,5580.13)
 Discussion - Survey of Board members on budget process

Chair's Report

 Mr. Penniman distributed a short summary on the history of tobacco securitization in Tompkins County.  He said he has a larger volume of information on his desk in the Board Room if any Committee member is interested.

Finance Director's Report

 Mr. Squires distributed a Contingent Fund Report that showed an available balance of $453,924; however, after this meeting he said it is possible that amount will be exhausted.   Mr. Squires provided the Committee with an overview of the status of the budget.  He said the big unknown and area where he has the greatest fear is the 4th quarter claim. However, he reported the November sales tax is above last year, and if that pattern continues to the amount received will be between $1.4 and $2 million over budget over what was received last year.

 Mr. Squires said he also distributed a memorandum from NYSEG about the current tobacco settlement payments.  He said the County will receive approximately $460,000 in January of which half is applied towards the budget.  He said this amount is higher than last year which is a good sign for Tompkins County as $800,000 was budgeted for the year.

 Mr. Squires also reported on a report received from Moody's Investors Service in regard to the financial market's assessment of New York State county government's finances.  The report addresses the many pressures county governments are facing, including growing Medicaid expenses, stock market decline having impacts on potential payments, and pressures on sales tax revenues.  He said he believes they are laying the foundation for downgrading New York State county bond-ratings.

Report from the County Administrator

 Mr. Whicher reported he received notification from the Assigned Counsel Program that a recent murder is going to be very expensive for Tompkins County.    He said the cases will be extremely involved and tremendously expensive because there are multiple defendants and there is a potential for it being a capital crime.

Report from the Deputy County Administrator

 Mrs. Smithers requested an executive session to discuss a personnel matter.

Sheriff's Department

 It was MOVED by Ms. McBean, seconded by Mrs. Robertson, and unanimously adopted by voice vote, to approve the following resolution and submit to the full Board:

RESOLUTION NO.  - APPROPRIATION FROM CONTINGENT FUND FOR REPLACEMENT PAY - SHERIFF'S DEPARTMENT

 WHEREAS, the Sheriff's Department has five (5) employees who were disabled or injured and unable to perform their duty, and
 WHEREAS, the Fiscal Policy of Tompkins County allows for such replacement pay for employees who have been out longer than two months, now therefore be it
 RESOLVED, on recommendation of the Public Safety and Budget and Capital Committees, That the Director of Finance appropriate a total of $68,320 to the Sheriff's budget for replacement pay encompassing the period of July 1, 2002 through December 31, 2002,
 RESOLVED, further, That the money be distributed to the following accounts:

 FROM:   A1990.54440  Contingent Fund $68,320
 TO: Uniform Division (1) A3113.51000  Regular Pay  $19,830
      A3113.58800  Fringe Pay  $  5,156
       Corrections (4)    A3150.51000  Regular Pay  $34,392
      A3150.51800  Fringe Pay  $  8,942
   TOTAL     $68,320
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Human Rights

 It was MOVED by Ms. McBean, seconded by Mr. Booth, and unanimously adopted by voice vote, to approve and submit to the full Board:

RESOLUTION NO.  - APPROPRIATION FROM CONTINGENT FUND FOR REPLACEMENT PAY - PARALEGAL - HUMAN RIGHTS

 WHEREAS, a Paralegal in the Human Rights Department has been absent from work for longer than two months, and
 WHEREAS, County Fiscal Policy allows the appropriation of contingency funds for the cost of replacing this employee, and
 WHEREAS, the cost of unbudgeted replacement pay in the amount of $7,580.13 has been incurred by Human Rights for the period of December 30, 2001 to May 10, 2002, now therefore be it
 RESOLVED, on recommendation of the Government Operations and Budget and Capital Committees, That the following budget appropriation be made:

 FROM:  A1990.54400  Contingency Fund $7,580.13
 TO:  A8040.51000  Regular Pay  $7,580.13
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 It was MOVED by Ms. McBean, seconded by Mr. Booth, and unanimously adopted by voice vote, to approve and submit to the full Board:

RESOLUTION NO.  - APPROPRIATION FROM CONTINGENT FUND FOR REPLACEMENT PAY - RECEPTIONIST -HUMAN RIGHTS

 WHEREAS, a Receptionist in the Human Rights Department has been absent from work for longer than two months, and
 WHEREAS, County Fiscal Policy allows the appropriation of contingency funds for the cost of replacing this employee, and
 WHEREAS, the cost of unbudgeted replacement pay in the amount of $2,550.10 has been incurred by Human Rights for the period of November 19, 2001 to January 19, 2002, now therefore be it
 RESOLVED, on recommendation of the Government Operations and Budget and Capital Committees, That the following budget appropriation be made:

 FROM:  A1990.54400  Contingency Fund $2,550.10
 TO:  A8040.51000  Regular Pay  $2,550.10
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Sales Tax

 Ms. Robertson requested that every effort be made to see that Committee members receive copies of materials being added to the agenda prior to the meeting.

 It was MOVED by Mr.  Booth, seconded by Ms. McBean.  A voice vote resulted as follows:  Ayes - 4, Noes - 1 (McBean).  MOTION CARRIED.

RESOLUTION NO.      - REQUEST FOR AUTHORIZATION TO EXTEND THE ADDITIONAL ONE PERCENT LOCAL SALES TAX RATE IN   TOMPKINS COUNTY

 WHEREAS, this Board in 1991, 1992, 1994, 1996, 1998, and 2001 requested and received authorization from the State of New York to enact an additional one percent local sales tax in Tompkins County in addition to the three percent authorization that all New York State counties possess by law, and
 WHEREAS, the current authorization received in 2001 expires November 30, 2003, and
 WHEREAS, this Board has been requested by the offices of Assemblyperson Lifton and Senator Seward to forward any request for an extension of this authority when legislation can be timely prepared and submitted at the beginning of a session of the legislature, and
 WHEREAS, the expiration of the additional one percent local sales tax would necessitate, 1) $5,650,000 in reductions in County expenditures, creating a major impact on the availability of services, or a 23 percent increase in County property tax rates, or some combination thereof, as well as 2) substantial reductions or tax increases for the City, towns, and villages of Tompkins County, now therefore be it
 RESOLVED, on recommendation of the Budget and Capital Program Committee, That this Board requests that Assemblyperson Lifton, Senator Seward, and Senator Kuhl sponsor and support legislation extending the authority of the Board of Representatives of Tompkins County to extend the additional one percent local sales tax in Tompkins County beyond November 30, 2003, based on the same terms and conditions included in previous legislation, to provide local property tax relief.
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Article 5 of the Charter - Financial Procedures and Controls

 Mrs. Smithers distributed copies of a memorandum from the County Attorney in regard to Charter Provisions on the Budget.    She stated the Charter Review Committee had the task of looking at this section of the Charter and the Article was prepared based on her description of how the County's budget is prepared each year.  She said a call was received in November from the Ithaca Journal who wanted a line-item budget.  She then asked Mr. Wood, County Attorney, to compare what she had prepared for the Charter Review Committee and compare it with State Law.  She said after that review it was found there are some things that would place the County in jeopardy of violating State Law at it relates to the Budget.

 Mr. Wood's reviewed his memorandum addressing the County's budget process and its compliance with State Law and mandated procedures.   Mr. Wood said State Law is very specific about how a County has to adopt his budget and it does in some respects to the way Tompkins County handles its budget.   There are specific dates outlined in State Law as well as what information needs to be contained in the budget.  He said the biggest issue in terms of the County's current procedure is that once the County Administrator receives the submissions from budgeting units he is to pass it along to the Budget Committee which then has between 10 to 20 days to give it back.   Mr. Wood said the current process allows the County Administrator to present the recommended budget to the Board committees, then to the Budget Committee, and from there to the full Board.   He said this process does not follow the time requirements outlined in State Law.    The Committee agreed to take Mr. Wood's comments under advisement.

 The Committee continued discussion on the wording contained in the Charter Article.  Mr. Booth suggested the Article be made less specific about the process.   Mr. Joseph agreed that the Article should be general and should not lock the Board into the program budgeting system.

 It was the consensus of the Committee to refer this Article to the Charter Review Committee for further review.  Mr. Penniman is on that Committee and will present the comments this Committee has made.

RESOLUTION NO.       - FISCAL TARGET ADJUSTMENTS FOR 2004 – EARLY RETIREMENTS APPROVED FOR 2002 – ALL DEPARTMENTS

 MOVED by Mr. Booth, seconded by Mr. Todd.  Mr. Booth said at the Government Operations Committee this morning there was a lengthy discussion about this resolution.  He said the Committee did not approve the resolution by a 2-2 vote and it will not go to the Board with changes in the Departments reporting to that Committee.   Mr. Booth explained he voted against the resolution because he was confused as what the bottom line figures were.    Mr. Penniman said in theory, the County should be saving money by offering the retirement incentive.

 Mrs. Smithers distributed an Early Retirement Incentive Worksheet that provided an explanation and details of each retirement contained in the resolution.  She  said the State of New York requires the County to make a direct payment to the State for the amount that is due (which is dependent on what Tier the employee is in) and that the County recognize a State minimum savings of the difference between the employee's base salary and what is owed to the retirement system.   She noted the County is required to show a savings, not the particular budgeting unit and said technically, vacant positions could reimburse the Fringe Pool.

 Mr. Joseph said there was a time when the County spent a lot of time discussing how the County wanted to handle early retirements and make the process both useful to the County while satisfying the State's requirement.  He said a policy was developed that was later changed and in either case it was not carried out the way it was written.    Mr. Joseph said he doesn't believe there are any clear standards and feels it should be this Committee's job to take it from the beginning and determine what the Board wants to accomplish with an early retirement policy and how it can be done.  He said this resolution contains early retirements that have already been approved and feels the issue of early retirement in general should be taken up by this Committee early in 2003.

 Mr. Penniman asked how would the amount the County receives differ from not having an early retirement program.  Mr. Joseph said when someone retires early under this program they receive extra credit (one month for every year).   The State then does an analysis to determine what would have been paid during that difference of time and requires the County pay that amount.  The County is then supposed to show a savings of that salary in the budget.    He noted this not only as a retirement benefit to employees, but is also used as a tool for departmental reorganizations.

 A voice vote resulted as follows:  Ayes - 4, Noes - 1 (Booth).  MOTION CARRIED.

 WHEREAS, Resolution No.’s 209, 211, 222, 234, 250, 251, 280, 292, 293, 297, and ___ of 2002 authorized Early Retirements for the following individuals,

 Bob Hillick (Personnel)
Sharon Haas (Health Dept.)
John Beach (Stop DWI)
Judy Tynyk (Weights & Meas.)
Lynn Leopold (Solid Waste)
Mary Pat Dolan (Social Services)
Ann Rider (Social Services)
Joan Brock (Social Services)
Mary Barnes (Social Services)
Michel Kelly (Social Services)
Bill Chapp (Social Services)
Patricia Stamm (Health Dept.)
Harold Herman (Probation)
Shary Zifchock (Elections)
Carol Boles (Elections)
Ellen Brazauskas (Health Dept.)
Sue Robinson (Probation)

and

  WHEREAS, departmental and countywide savings in personnel expenses will compensate for the required annual savings of $362,952 each year for two years, and
 WHEREAS, the cost of the Early Retirement Incentive will be paid on or about December 15, 2003 from the Fringe Pool for approximately $725,904, and
 WHEREAS, pursuant to the County’s policy on the Early Retirement Incentive Plan, a reduction in Fiscal Targets and/or departmental savings equal to 20% of the State Minimum is due to the General Fund, the Solid Waste Fund, and the Stop DWI Fund, and
 WHEREAS, the Solid Waste Fund and the Stop DWI fund will be compensated through a reduction in spending, and
 WHEREAS, the General Fund Savings will be accomplished through a reduction in the 2004 Fiscal Target, now therefore be it
 RESOLVED, on  recommendation of the Governmental Operations, Health & Human Services, Public Safety, Public Works, and Budget and Capital Program Committees, That the following Target adjustments be made for Fiscal Year 2004:
 Personnel      $1,540
 Public Health        8,078
 Weights & Measures       1,225
 Social Services      11,800
 Probation        5,624
 Board of Elections       6,218
      TOTAL 34,485

RESOLUTION NO.     - SUSPENSION OF FISCAL MANAGEMENT COMMITTEE

 MOVED by Ms. McBean, seconded by Mr. Todd.

 Mr. Whicher said at the last Department Head meeting there was discussion about the existence of the Fiscal Management Committee with a strong sentiment by those present that the Committee forces them to jump through a lot of hoops by having to come to the Committee to fill vacancies.  He asked if the Committee would consider recommending that the Fiscal Management Committee be suspended.   Mr. Whicher said he originally support the creation of the Committee but now agrees with department heads that it creates a lot of additional work and does not do any good.  It also makes them feel as if the Board does not trust them to manage their budgets.   He spoke of the positions contained on the Fiscal Management Committee agenda for December 13 and said those positions were approve in the budget process and now a department has to come forward with an additional request.    He also note the Committee has allowed each position to be filled.

 Mr. Booth said he does not think that the fact the Committee did not turn down a position is a good argument because there may have been several that never came forward due to the Committee's existence.

 Ms. Robertson said she can see both sides.  She said she would like Mr. Whicher to relay to departments that next year is going to be very difficult and the current fiscal climate and reasons why the Committee was established remain the same.

 Mr. Joseph said he did favor having a Fiscal Management Committee from the start; and said he would like this Committee to make a recommendation since that Committee was created by a Board resolution.

 Mr. Booth said he does not support placing the Fiscal Management Committee on hold.  Although he agrees the positions on the December 17 agenda should be approved since they were part of the 2003 budget process, he believes suspending this sends the wrong message to departments.

 Mr. Todd said he would prefer that any decision to fill positions be left with the department heads, as he feels they are the most qualified to make that decision.

 Although there were suggestions made to place a sunset date on the suspension, it was agreed no date would be included.

 A voice vote resulted as follows:  Ayes - 3 (McBean, Robertson, and Todd); Noes - 2 (Booth and Penniman.  MOTION CARRIED.

  WHEREAS, the Tompkins County Board of Representatives has recently completed the 2003 Budget Process, making funding decisions on all County programs and positions, and
 WHEREAS, the County Administrator has recommended that the Fiscal Management Committee is not needed at this time to review every vacant position before it is filled, now therefore be it
 

 RESOLVED, on recommendation of the Budget and Capital Committee, That the Fiscal Management Committee shall be suspended until further notice.
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 It was MOVED by Mr. Booth, seconded by Ms. McBean, and unanimously adopted by voice vote, to approve the following resolution and submit to the full Board:

RESOLUTION NO.  - AMENDMENT TO FISCAL POLICY SECTION 5.02 - BUDGET ADJUSTMENTS

WHEREAS, Fiscal Policy, Section 5.02, paragraph B requires that all budget adjustments “must be approved by the program committee” and “the Board of Representatives”, and
WHEREAS, minor adjustment amounts of up to $5,000 per revenue or appropriation transaction would more effectively be served by authorizing the Director of Finance to approve such adjustments, now therefore be it
RESOLVED, on recommendation of the Budget and Capital Committee, That Policy 5.02 section B be amended to authorize the Director of Finance to approve budget adjustments of up to $5,000 per revenue or appropriation.
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PROPOSED WORDING - (New wording is bold and underlined.  All other wording remains unchanged)

Section 5.02  Budget Adjustments

A. DEFINITION.  A budget adjustment is an equal increase or decrease in spending and revenues.
B.  PROCEDURE FOR ENACTING.  All adjustments must be reviewed and recommended upon by the Director of Finance and all appropriations and/or revenue adjustments greater than $5,000 must be presented to the Program Committee of the budgeting unit and approved by the County Legislature.    A budget adjustment that increases or decreases capital spending is an amendment to the Capital Program and therefore must be approved by a vote of two-thirds of the total authorized membership of the Board of Representatives.

 It was MOVED by Mr. Booth, seconded by Ms. McBean, and unanimously adopted by voice vote, to approve the following resolution and submit to the full Board:

RESOLUTION NO.        -  AUTHORIZATION TO DISBURSE FUNDS - COUNTY ADMINISTRATION

 RESOLVED, on recommendation of the Budget and Capital Committee, That the County Administrator be and hereby is authorized and directed to disburse all appropriated funds up to the amount of the appropriation included in the 2003 budget, provided that whenever a contract is required funds will be disbursed in accordance with the terms of said agreement.
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 It was MOVED by Mr. Booth, seconded by Ms. McBean, and unanimously adopted by voice vote, to approve the following resolution and submit to the full Board:

RESOLUTION NO. AUTHORIZATION FOR CONTINGENT FUND APPROPRIATION TO COVER OUTSIDE LEGAL FEES RELATED TO COMMUNICATIONS SYSTEM LAWSUIT - COUNTY ATTORNEY

 WHEREAS, outside counsel was obtained to facilitate the County's defense in the lawsuit related to the proposed Communications System and the County Public Works building brought by the Town of Ithaca, and several other parties, and
 WHEREAS, the County has been billed by Harris Beach, LLP, for legal services from June 6, 2002 through November 11, 2002 totaling $3,115.20, and
 WHEREAS, payment is now due, and
 WHEREAS, total bills to date on this case have been $16,627.19, and
 WHEREAS, this case has been decided and no further invoices are expected, now therefore be it
 RESOLVED, on recommendation of the Government Operations and Budget and Capitol Committees, That the Director of Finance be authorized and directed to make the following budget appropriation:

 FROM:  A1990.54400 Contingent Fund   $3,115.20
 TO:  A1420.54442 Professional Services  $3,115.20
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 It was MOVED by Mr. Todd, seconded by Ms. Robertson, and unanimously adopted by voice vote, to approve the following resolution and submit to the full Board:

RESOLUTION NO.  - DELEGATION OF AUTHORITY TO AUTHORIZE CERTAINTAX AND SOLID WASTE FEE REFUNDS UNDER $500

 WHEREAS, Section 556 of the Real Property Tax Law authorized a tax levying body to delegate the payment of tax refunds due to a clerical error of an unlawful entry (an unlawful entry is any information on the tax roll that violates the Real Property Tax Law), and
 WHEREAS, Solid Waste Fee refunds are authorized under Resolution No. 181 of 1996, and
 WHEREAS, it is the opinion of the Budget and Capital Committee, that such delegation would be more efficient in processing said refunds and therefore beneficial to the taxpayer, now therefore be it
 RESOLVED, on recommendation of the Budget and Capital Committee, That the County Director of Assessment shall transmit refund recommendations to the County Administrator,
 RESOLVED, further, That the County Administrator is hereby authorized to make payments of any refunds as if the Board of Representatives had performed this audit in compliance with Paragraph 1-7 of Section 566,
 RESOLVED, further, That any refund of $500 or more must be approved by the Board of Representatives pursuant to Paragraph 8(b) of Section 556 of the Real Property Tax Law,
 RESOLVED, furth-er, That the County Administrator shall transmit on or before the 15th day of each month a report to the Board of Representatives of all the refunds processed,
 RESOLVED, further, That this resolution shall only be in effect during the calendar year 2003.
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 It was MOVED by Mr. Booth, seconded by Ms. McBean, and unanimously adopted by voice vote, to approve the following resolution and submit to the full Board:

RESOLUTION NO.    - APPROPRIATION FROM CONTINGENT FUND FOR TERMINAL PAY FOR THE WEIGHTS AND MEASURES DEPARTMENT

 WHEREAS, the Weights and Measures Department had an employee, Judy I. Tynyk, retire effective October 31, 2002 at a cost of $2,884.52 for terminal pay, and
 WHEREAS, the Fiscal Policy of Tompkins County allows for terminal pay replacement from the Contingent Fund, now therefore be it
 RESOLVED, on recommendation of the Government Operations and Budget and Capital Committees, That the Director of Finance appropriate a total of $2,884.52 for terminal pay for Judy I. Tynyk,
 RESOLVED, further, That the money be distributed to the following accounts:

 FROM:  A1990.54440  Contingent Fund  $2,884.52
 TO:  A3630.51000207 Regular Pay - Director  $2,884.52
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2003 Budget Process Survey

 Mr. Penniman distributed a draft budget survey.  He said he is soliciting comments on whether the questions contained in the survey are appropriate.  He asked that members contact him by the end of the week with comments and he till put together a final version to distribute to the full Board at the December 17 Board meeting.

Next Meeting

 The Committee agreed to cancel the December 24 meeting due to the holidays.  A brief meeting will be held prior to the Board meeting on December 17 if needed.

Executive Session

 It was MOVED by Mr. Todd, seconded by Ms. McBean, and unanimously adopted by voice vote, to enter into executive session at 4:15 p.m. to discuss a personnel matter.  The meeting returned to open session at 4:25 p.m.

Adjournment

 The meeting adjourned at 4:25 p.m.