Staff:      D. Squires, Finance Director; P. Carey, Social Services Commissioner; T. Herden, Social
Services; E. Marx, Deputy County Administrator; J. Thomas, Administration; J. Yoder, Personnel; W. Skinner, Public Information; B. Kominos, Personnel; P. Meskill, Sheriff; A. Fitzpatrick, Personnel Commissioner; B. Crosby, Health Department; A. Cole, Public Health Director; I. Stein, Office for the Aging; J. Kippola, Administration

Guests:    J. Michaelson, Auditor; Legislator Kiefer; Legislative Chair Joseph

Called to Order

 The meeting was called to order at 11:30 a.m.

Changes to Agenda

 A request to fill a vacancy of Deputy Sheriff was added to the agenda.

Approval of Minutes

 It was MOVED by Mr. Todd, seconded by Mr. Booth, and unanimously adopted by voice vote, to approve the minutes of the May 4 and May 11 meetings as submitted.

Comments from the Public

 No one was present from the public.

Report from the Committee Chair

 Mr. Koplinka-Loehr did not have a report.

Report from the County Administrator

 Mr. Whicher was not present and no report was provided.

Report from the Finance Director

 Mr. Squires reported the annual property auction will be held tomorrow.  There have been a number of redemptions since the brochure was released.  He believes there will be approximately 10 parcels in the inventory for the auction.  When the process began there were 24 properties 4 being City of Ithaca property.  He does not feel there will be a great winfall profit for the County as there are two parcels that owe a considerable amount of back taxes.

 He reported that as a follow-up to the resolution that failed at a previous Legislature's meeting to pay a bill for the demolition of the Old Terminal by the Airport, the bill was paid and as anticipated, an advancement of monies was made this week for payroll for the Airport.

 Mr. Penniman arrived at this time.

Auditor's Preliminary 2003 Financial Report

 Jerry Michaelson, Auditor, began by stating his company audited the first phase of the audit this year because of the GASB 34 implementation of financial reporting to make government reports look like public company reports.  The annual financial document has been submitted to the State and audited.  The executive summary distributed provides a five year financial comparison.

 The report identified no instances of noncompliance and no internal control weaknesses at the financial statement level.  The County was found to be in compliance with the Federal Award programs noting total expenditures were $25,764,000 in a variety of programs.  He also reported the administrative controls were adequate.  Also as part of the audit process is the need to look at fiscal compliance requirements and the internal controls over financial reporting.  In the Auditors' Letter on Required Communication it will be stated that there are no instances of noncompliance that were detected in the process and no material control weaknesses over those fiscal cycles.  Included in the letter will also be no comments of concern in accordance with the following list of professional standards:
· Significant accounting policies
· Accounting estimates
· Audit adjustments
· Disagreements with management
· Consultation with other accountants
· Issues discussed prior to retention of independent auditors
· Difficulties encountered in performing the audit

Mr. Michaelson alerted the Committee to a new accounting standard "Statement of Auditing Standards of 1999" which is an expansion of procedures that looks for fraudulent financial reporting and fraud in the environment.  He is pleased to report that no issues or concerns were disclosed.

At this time, Mr. Michaelson provided an overview of the Five-Year Financial Statement Analysis:  General Fund, Capital Projects Fund, Debt Service Fund, and Special Revenue Fund.  He concluded by stating that the County's fiscal affairs as reported to the State are appropriate.

Administration

 Resolution
 It was MOVED by Mr. Booth, seconded by Mrs. McBean-Clairborne, and unanimously adopted by voice vote, to approve and submit the following resolution to the full Legislature for approval:

RESOLUTION NO.       - APPROPRIATION FROM CONTINGENT FUND FOR TERMINAL PAY - COUNTY ADMINISTRATION OFFICE

 WHEREAS, County Administration had an employee,  resign effective December 5, 2003, at a cost of $3,113 for terminal pay, and
 WHEREAS, the Fiscal Policy of Tompkins County allows for terminal pay 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 $3,113 to the County Administration budget for terminal pay,
 RESOLVED, further, That the money be distributed to the following accounts:
FROM:  A1990.54440 Contingent Fund $ 3,113
TO:  A1230.51000 Regular Pay  $ 2,451
  A1230.58800 Fringe   $   662
SEQR ACTION:  TYPE II-20

Sheriff's Department

 Resolution
 It was MOVED by Mr. Booth, seconded by Mrs. McBean-Clairborne, to approve and submit the following resolution to the full Legislature for approval.  Mr. Meskill explained this reconfiguration of programs will result in a simpler budgeting procedures.

 A brief discussion followed concerning the court security program and it was noted that the part-time court attendants are included in that program which the Sheriff has no control over and are not his employees.  The County is reimbursed by the State for this expense and the Jury Commissioner is the Supervisor of these employees.  Mr. Squires noted that when the County files the State financial report, the cost of court security operations is not reported under the Sheriff it is reported under the Unified Court System.

 A voice vote resulted as follows on the resolution:  Ayes - 5; Noes - 0.  RESOLUTION CARRIED.

RESOLUTION NO.       – PROGRAM RECONFIGURATION – SHERIFF’S OFFICE

 WHEREAS, the Sheriff’s Office is divided into four programs known as Civil, Uniform, Criminal Investigation, and Court Security, and
 WHEREAS, the current program configuration is artificial in that staff assignments and program responsibilities are interchangeable and do not reflect the function of the agency as it is currently organized, and
 WHEREAS, the current program configuration has caused confusion during the budget review process of mandated payments, mandated responsibilities and locally controlled spending, now therefore be it
 RESOLVED, on recommendation of the Public Safety and Budget and Capital Committees, That effective with the 2005 budget, programs be reorganized to form three Budgeting Units: Civil, Uniform (Law Enforcement Division), and Court Security,
RESOLVED further, That Program 4200, Uniform Division be renamed Law Enforcement Division,
 RESOLVED further, That the following programs be combined to form one program known as Program 4200, “Law Enforcement Division”:
 FROM:  Program 4100, Criminal Investigation (3112)
   Program 4200, Uniform Division (3113)
 TO:  Program 4200, Law Enforcement Division (3113)
SEQR ACTION: TYPE II-20

 Request to Fill Deputy Sheriff Vacancy
 It was MOVED by Mr. Booth, seconded by Mr. Penniman, and unanimously adopted by voice vote, to add the position request to the agenda.

 It was MOVED by Mr. Booth, seconded by Mr. Todd, to approve the request to fill the vacancy of Deputy Sheriff as requested.  Mr. Penniman asked for an explanation of why the program is considered mandated.  Mr. Meskill said that under the three-year Federal funded COPS grant the County may have to pay back $75,000 if the position is not filled.  Mr. Penniman commented that he feels if a program is mandated that it is something the County is required to do and not just something we must do to avoid giving back money.

 A voice vote resulted as follows on the motion to fill the vacancy as requested above:  Ayes - 5; Noes - 0.  MOTION CARRIED.

Personnel Department

 Rollover Request
 The Department is requesting $94,525 of the total amount of $100,696 as follows:

$  4,346  1987.58800 Fringe - shortfall (budget error)
  17,614  1346.51000 Salary - Central Services
     6,869  1346.58800 Fringe - Central Services
   49,000  1430.54442 Professional Services - Contract negotiations
     6,696  1430.54412 Travel and Training of staff
   10,000  1431.51000 Salary/Fringe - Project Assistants/Interns

 Ms. Fitzpatrick explained the requested funds and said the Department will be looking at reorganizing and realigning that could result in some decreases and increases in positions.  She also noted that a position in Central Services was only funded at 50 percent full-time equivalent in 2004 and would like to use some of the money to continue the position for 2004 until the Department has reorganized.

 It was MOVED by Mr. Booth, seconded by Mr. Penniman, and unanimously adopted by voice vote, to approve the following rollover request:

$  4,346  1987.58800 Fringe - shortfall (budget error)
   49,000  1430.54442 Professional Services - Contract negotiations
     6,696  1430.54412 Travel and Training of staff
   10,000  1431.51000 Salary/Fringe - Project Assistants/Interns

 It was MOVED by Mr. Koplinka-Loehr, to approve the rollover request below.  MOTION FAILED DUE TO LACK OF A SECOND.

$17,614  1346.51000 Salary - Central Services
     6,869  1346.58800 Fringe - Central Services

 Ms. Fitzpatrick said as a result of the position being reduced or eliminated the delivery of service will be slower, but she will do everything she can to reconfigure existing staff to stay within her budget.  If staff is laid off, she will discuss the impacts on the individuals(s).  Mr. Koplinka-Loehr reminded the Committee that a department has the discretion to submit transfers and budget adjustments throughout the year.

Budget Process

 Calendar
 Mr. Koplinka-Loehr briefly reviewed the budget calendar with the Committee.  Beginning in June, Committees will be looking at program priorities and concerns by departments as budgets are put together, based on the impacts of the three percent tax levy goal resulting in a wide gap between revenues and expenditures.

Rollover Requests

 Resolution
 It was MOVED by Mr. Penniman, seconded by Mrs. McBean-Clairborne, to approve and submit the following resolution to the full Legislature for approval.

 Review and discussion followed on each of the rollover requests as recommended by program committees.

 Ms. Thomas noted that the rollover request for the Probation Department core services was postponed by the Public Safety Committee and will discussed again at their June meeting.

 Mr. Meskill explained his rollover request for the Sheriff and Jail.  He said the vehicle requests are replacement vehicles and the money from the sale of the old vehicles will be added to the budget as revenue.  Mrs. McBean-Clairborne asked if it was necessary to purchase the security board now as the decision concerning the jail project is still being discussed. Mr. Meskill said it is not necessary to purchase it, but feels it should be because of the number of repairs over the last couple of years.  Currently, he has a service contract but it is very difficult to find parts for it.  The security board runs the whole jail and if there is major failure, it could result in boarding out prisoners.  Mrs. McBean-Clairborne said she would like to postpone the purchase of the board until a decision is reached about the jail project.  Mr. Meskill said of the $200,000 of rollover request, $35,000 will be used to purchase and replace security cameras.  Following discussion, he recommended that if the Committee is going to reduce the rollover request to postpone the purchase of the security board and allow him to purchase the cameras needed and replace a vehicle.

It was MOVED by Mrs. McBean-Clairborne, seconded by Mr. Koplinka-Loehr, to amend the resolution and reduce the request of $200,000 to $35,000 - computer equipment (cameras) for the jail.

It was MOVED by Mr. Penniman, seconded by Mr. Koplinka-Loehr, to amend the above motion and add $25,000 for a vehicle.  Discussion followed and a voice vote resulted as follows on the amendment to the amendment:  Ayes - 2 (Koplinka-Loehr and Penniman); Noes - 3 (Todd, McBean-Clairborne, Booth).  MOTION TO AMEND THE AMENDMENT LOST.

A voice vote resulted as follows on the original amendment:  Ayes - 3 (Penniman, McBean-Clairborne, Koplinka-Loehr); Noes - 2 (Todd and Booth).  AMENDMENT CARRIED.

Mr. Booth said he does not support the resolution as he feels rollover should be spent on one-time items such as equipment or training, not staffing and fringe.  Mrs. McBean-Clairborne said she is also frustrated, but understands that equipment can break and employees retire.  She is willing to postpone the purchase of the security board at this time and review it at the appropriate should it break.

Following review of the rollover requests, Mr. Booth MOVED, seconded by Ms. McBean-Clairborne, to amend the resolution and delete the following rollover request:
 Fire & EMS - EMS Assistant Director  $13,669
 Fire & EMS - Fringes        5,331

A voice vote resulted as follows on the amendment:  Ayes - 2 (Booth and Todd); Noes - 3 (Koplinka-Loehr, McBean-Clairborne, and Penniman).  AMENDMENT FAILED.

It was MOVED by Mr. Booth, seconded by Mr. Todd, to amend the resolution and delete the following rollover request:
 Probation Community Justice Center - Salary $6,886
 Probation Community Justice Center - Fringes   2,685

A voice vote resulted as follows on the amendment:  Ayes - 2 (Booth and Todd); Noes - 3 (Koplinka-Loehr, McBean-Clairborne, and Penniman).  AMENDMENT FAILED.

It was MOVED by Mr. Booth, seconded by Mr. Todd, to amend the resolution and delete the following rollover request:
 Human Rights - Salary for Receptionist Spring/Summer 2004 $3,566
 Human Rights - Fringe        1,077

A voice vote resulted as follows on the amendment:  Ayes - 3 (Booth, Penniman, and Todd); Noes - 2 (Koplinka-Loehr and McBean-Clairborne).  AMENDMENT CARRIED.

A voice vote on the resolution as amended resulted as follows:  Ayes - 4 (Koplinka-Loehr, McBean-Clairborne, Penniman, and Todd); Noes - 1 (Booth).  RESOLUTION CARRIED.

RESOLUTION NO.        - BUDGET ADJUSTMENT AND APPROPRIATION OF UNSPENT GENERAL FUNDS FROM 2003 TO VARIOUS ACCOUNTS

 WHEREAS, various departments have been certified by the Director of Finance to have unspent appropriations and excess revenues from 2003 resulting in a surplus of $1,483,530 on the County’s books as of December 31, 2003, and
WHEREAS, pursuant to County Fiscal Policy, surplus funds have been requested for use in the amount of $421,602 in the current year budget, now therefore be it
RESOLVED, on recommendation of the Health and Human Services, Planning, Development and Environmental Quality, Public Safety, Government Operations, Consumer and Community Affairs, Facilities and Infrastructure, and Budget and Capital Committees, That the following transactions are approved:
BUDGET APPROPRIATION:
FROM: General Fund Balance        $ 421,602
TO:
Planning - Fiscal Imp. Analysis and other services 8020.54442 19,530
Planning - Printing comp plan, draft, final; environ. direct. 8020.54330   4,320
Planning - Advertising public meetings on comp plan 8020.54402   1,450 $ 25,300
Fire & EMS - Communications Equipment 3410.52222          35,000
Fire & EMS - Program Expense 3410.54400           15,000
Fire & EMS - EMS Assistant Director 4189.51000180  13,669
Fire & EMS - Fringes 4189.58800    5,331  $69,000
Probation Community Justice Center - Salary 3160.51000650        6,886
Probation Community Justice Center - Fringes 3160.58800             2,685
Probation Community Justice Center - Fringes Adm Svs. 3160.58800                 150
Probation Community Justice Center - Comp. Equipment 3160.52206             2,000
Probation Community Justice Center - Inst. Books/Videos   3160.54332             3,000     $ 14,721
Sheriff – Professional Services 3113.54442           30,000
Sheriff - Vehicles 3113.52231            25,000
Sheriff – Misc. Equipment Purchases 3113.52220              7,277 $ 62,277
Jail - Vehicle 3150.52231          30,000
Jail - Professional Services 3150.54442          15,000
Jail - Cameras 3150.52220            35,000 $ 80,000
Weights & Measures - Computer Equipment 3630.52206   3,500
Weights & Measures - Office Supplies 3630.54303   1,500
Weights & Measures - Printing 3630.54330      300 $  5,300
County Clerk - Salary 1411.551000           27,491
County Clerk - Office Equipment                                 1410.52206             6,791
County Clerk - Salary                                                          1410.51000             9,500
County Clerk - Professional Services 1410.54442   5,300 $49,082
Board of Elections - Computer Equipment 1450.52206             4,060
Board of Elections - Computer Software 1450.52230                855
Board of Elections - Office Equipment 1450.54330             1,500
Board of Elections - Travel and Training 1450.54412             1,200 $   7,615
County Historian   7520.54400         1,000 $  1,000
Facilities – Maintenance Equipment 1620.52220              5,000   $ 5,000
Recreation Partnership - Program Expense 7021.54400             10,461   $ 10,461
Tompkins Co. Legislature - Computer Equipment 1040.52206   1,244 $  1,244
Assessment - Project Assistants for Disclosure Hearings      1355.5100049        15,562     $ 15,562
County Attorney         1170.54442         2,058      $  2,058
Personnel - Fringe 1987.58800             4,346
Personnel - Professional Services 1430.54442            49,000
Personnel - Training          1430.54412              6,696
Personnel - Salary 1431.51000            10,000 $  70,042
Human Rights - Intern/Project Assistant Summer 2004 8040.51000049   2,940 $  2,940
SEQR ACTION:  TYPE II-20

Budget Process

 Fringe Rate
 Ms. Thomas reported that the County Administrator's proposal is to have the fringe rate for 2005 remain at 39 percent.  The impact of this depends on the State Comptroller's proposal as previously reported and what the State Legislature will propose for the $3.8 million.  Mr. Whicher's position is to maintain the fringe rate at 39 percent as the departments absorbed the fringe rate increase last year and feels they should benefit from the State Comptroller's proposal if adopted.

 Mr. Booth reminded the Committee that he had asked for options in writing to consider, relating to the State Comptroller's proposal.

Rollover - Resolution (Reconsidered)

 It was MOVED by Mrs. McBean-Clairborne, seconded by Mr. Booth, and unanimously adopted by voice vote, to reconsider the rollover resolution above.

 A voice vote on the resolution as amended:  Ayes - 3 (Koplinka-Loehr, Penniman, and Todd); Noes - 2 (Booth and McBean-Clairborne).  RESOLUTION CARRIED.

Resolution - Fiscal Targets

 It was MOVED by Mrs. McBean-Clairborne, seconded by Mr. Penniman, and unanimously adopted by voice vote, to approve and submit the following resolution to the full Legislature:

RESOLUTION NO.         - ESTABLISHMENT OF GUIDELINES AND FISCAL TARGETS  FOR ALL COUNTY BUDGETING UNITS FOR THE PREPARATION OF THE 2005 BUDGET
 

 WHEREAS, the Tompkins County Fiscal Policy specifies that a fiscal target is the maximum amount of general revenue spending authority that a department head or program director may request without initiating an Over-Target Request, and changes in fiscal targets should be communicated to department heads and program directors as timely as possible in order for them to submit their budget requests by August 2, 2004, and
 WHEREAS, staff contracts will not be established in time prior to submission of the 2005 department budget requests, and
 WHEREAS, the Tompkins County Legislature wishes to establish targets for departments and agencies in preparing 2005 budget requests, now therefore be it
 RESOLVED, on recommendation of the Budget and Capital Committee, That fiscal targets for all budgeting units for preparation of the 2005 budget are hereby established as follows:
1. For not-for-profit agency grants, the amount approved in the 2004 adopted budget less any over-target funding designated as one-time less any funds re-appropriated from previous years
2. For Human Service and Criminal Justice agencies receiving reimbursement pursuant to the Sales Tax Agreement between the County and City of Ithaca, the fiscal target shall be equal to the current year appropriation, including the sales tax revenue, minus any one-time adjustments for prior years.  The target is now equal to the local county share.
3. For all County departments, an amount equal to the general revenue portion of the 2004 adopted County budget, less any over-target funding designated as one-time, less any funds re-appropriated from previous years.
4. Any negotiated salary increases and associated fringe costs will be paid through the General Fund.
SEQR ACTION:  TYPE II-20

Contracts - Capital Projects Process

 Ms. Kippola explained the proposed revision to the policy concerning contracts.  She said the purpose of the revision is to identify the contracts approval process for capital projects.  The proposed addition reads as follows:

 In paragraph 2. Contracts which require steps in addition to the E-Z Process above:

 Capital Project - new wording "Each committee of a capital project shall determine the threshold level for administration authority, committee approval, and Legislative approval for all contracts."

 It was felt that the words (in dollars) be added after threshold level for clarity.  At the last meeting, there was also a request that a threshold amount be determined that would always require Legislative approval.

 Mr. Squires reiterated his comment that public works contracts over $25,000 require they be publicly bid and advertised pursuant to General Municipal Law.

 Following further discussion, the committee agreed to direct administration to review the Committee's request to have a threshold for Legislative approval and come back with a recommendation.

 The Committee supported Mr. Penniman's suggestion and Ms. Kippola agreed to develop a list of contracts for each program committee to review annually as new committees and members are assigned to various committees year-to-year.

 Ms. Kiefer asked what the Project Activity Report was; Ms. Kippola said it is a list of projects provided to program committees for information purposes.
 Ms. Kiefer also asked about track records and said she would like to see that information included in the policy.  Ms. Kippola said fortunately there are not many vendors with poor track records, but in order to deny a bidder, there needs to be a written report from the department.

Revenue Options

 Mr. Koplinka-Loehr said there were no items to discuss under this topic.  Ms. Kiefer asked if Off-Track Betting and Mortgage Recording Tax could be discussed at a future meeting and Mr. Koplinka-Loehr agreed to discuss it at some future meeting when they are timely.

Adjournment

 The meeting adjourned at 1:28 p.m.