2012-09-10 Finance agenda packet - AMENDED.pdf - Door County ...

Notice of Public Meeting
Monday, Sept. 10, 2012
*AMENDED AGENDA
I. Call Meeting to Order at 1:00 p.m.
II. Establish a Quorum ~ Roll Call
III. Adopt Agenda / Properly Noticed
IV. Approve Minutes: August 20, 2012 Finance Committee Meeting
V. Communications
VI. Public Comment
VII. Old Business
VIII. New Business (Review / Action)
A. * Transfer of Funds - Capital Improvements Maintenance Outlay
B. * Transfer of Funds – Former Highway Shop Roofing Expenditure - Resolution
C. Proposed 2013 Budget – Interim County Administrator / County Finance Director
Finance Committee review / recommendation to send to Oversight Committees for their
review / recommendation prior to October 5, 2012)
D. Review & Recommendation re: Finance Oversight Department Budgets:
Treasurer’s Department
Finance Department
IX. Matters to be Placed on a Future Agenda or Referred to a Committee, Official, or
Employee.
X. Vouchers, Claims and Bills
XI. Next Meeting Date: Tuesday, October 9, 2012 – Final Review of Budget – Recommend to
County Board
XII. Adjourn
FINANCE COMMITTEE
Oversight for Finance Department and County Treasurer
Deviation from the order shown may occur.
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Door County Government Center
Chambers Room, 1st floor
421 Nebraska Street, Sturgeon Bay, WI
Members of the Door County Board of Supervisors and/or its sub-units may be in attendance at this meeting to listen and gather information. Notice is hereby given
that the above meeting may constitute a meeting of the Door County Board of Supervisors or one of its sub-units. However no official action will be taken except by the
Finance Committee.
In compliance with the Americans with Disabilities Act, any person needing assistance to participate in this meeting, should contact the Office of the County Clerk at
(920)746 2200. Notification 72 hours prior to a meeting will enable the County to make reasonable arrangements to ensure accessibility to that meeting.
*Amended Agenda Posted September 7, 2012 L. Holtz

MINUTES
Monday, August 20, 2012
I. Meeting was called to order at 1:00 p.m. by Chairman David Lienau/
II. Establish a Quorum - Members present: David Lienau, Dan Austad, Charles Brann, Ken Fisher, Kathy Schultz, and Leo
Zipperer. Joel Gunnlaugsson arrived at 1:04 p.m.
Others present: Finance Director Shirley Scalish, Corporation Counsel Grant Thomas, Treasurer Jay Zahn, Supervisors Susan
Kohout and Richard Virlee, Mike Konecny of Shenck, SC, Assistant Finance Director Mark Janiak, Accountant Steve
Wipperfurth, Laddie Chapman, and Admin. Assistant Lori Holtz.
III. Adopt Agenda / Property Noticed:
Motion by Fisher, seconded by Austad, to adopt the agenda. Motion carried.
IV. Approve Minutes of July 16, 2012 Finance Committee Meeting.
Motion by Zipperer, seconded by Brann, to approve the minutes of the July 16, 2012 Finance Committee Meeting. Motion
carried.
V. Communications - None.
VI. Public Comment - None.
VII. Old Business – None.
VIII. Treasurer’s Monthly Report – July 2012
July 2011 July 2012
DELINQUENT TAXES $1,082,129.23 64% of levy $938,289.60 57% of levy
DELINQUENT SPECIAL ASSESSMENTS $54,289.51 $111,709.76
DELINQUENT COLLECTION (Month) $69,705.82 $41,084.25
DELINQUENT SPECIALS (Month) $465.73 -0-
Interest Collected $26,629.70 $24,537.60
Penalty Collected $13,369.90 $12,334.34
DELINQUENT PARCELS 821 (5)(219)(551) 861 (10)(283)(568)
CURRENT YEAR COLLECTIONS $11,390,831.56 $12,254,566.65
SALES TAX COLLECTIONS $304,872.84 May/July $253,695.21 May/July
Year to Date $1,362,106.86 November/May $1,343,586.18 November/May
New Payment Agreement: Delia Bennon, $375/month.
FINANCE COMMITTEE
Oversight for Finance Department and County Treasurer
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Door County Government Center
Chambers Room, 1st floor
421 Nebraska Street, Sturgeon Bay, WI
IX. Finance Director Department Update:
Investment Report
Mark Janiak provided an update. There is a temporary bubble with the property tax collections that have been coming in.
He said they are still working with American Deposit Management Company.
Checking Account Summary
The accounts are about at the upper range of what they’ve been; still they typically stay in a normal range.
Comparison of Sales Tax Revenues
Scalish explained that the chart gives a visual of where we are right now. Revenues are down a little compared to the same
time period last year. The sales revenue being recorded in July are for the month of May – 2 month lage.
Unassigned Fund balance & Contingency Fund Status
The Unassigned Fund Balance is $1,377,429 over the 15% for 2012.
Once the transfer request for $10,200 for EMS is approved, the balance of the general Contingency expense will be
$198,821. The balance of the Payroll Contingency is $525,750.
Health Insurance & Workers Comp
The Health Benefits fund balance is a deficit of $342,248, compared to a deficit of $204,198 last year. We need to make
sure we preserve the reserve.
The Workers Compensation Fund has a balance of $332,000. Revenues are coming in to offset the premium.
Door County Enrollment Report – July 2012 – FYI
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X. New Business (Review / Action)
A. 2011 Audit Presentation – External Auditors, Schenck Business Solutions – 1:30 p.m.
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Mike Konecny of Schenck SC, reviewed the Management Communications for the Audit for the year ended December 31,
2011. The Management Letter provides a Summary of Financial Information, Comments and Observations.
Konecny said the management letter lists their responsibilities in the audit. He said the found no significant differences or
discrepancies, and there were no disagreements with management.
Konecny reviewed the following
Page 11 –Summary Financial Information. Comparing 12/31/11 to 12/31/10. There was a bout a two million dollar
increase in the total General Fund, due to both unspent expenditures and about 900,000 transferred from Social
Services and Community Programs. He said Door County is in very good shape.
Konecny reviewed the Special Revenue Funds and Debt Service Funds, which went down 18 million due to 2005
crossover refunding which came into effect in 2011 and took the place of the 2002A debt which was then retired.
Page 13 – Comparative Analysis of Health and Dental Self-Insurance Fund—the Medical Benefits Fund had a
positive net income prior to the transfer out of $600,000 to the General Fund.
Page 14 – Summary of County Roads and Bridges Special Revenue Fund
Page 15 – Highway Cost Pool Operations. Konecny said their recommendation is to have someone outside the
department come in to do an inventory / valuation for the Pit and Quarry operations.
Page 16 – Social Services Fund had a good year with $712,319 excess revenues over expenditures.
Page 17 – Community Programs Fund …. Also had Excess revenues of $225,409 back to the General Fund.
Page 18 – Comments and Observations. Changes to Government Auditing Standards.
Page 19 – Controls over Highway Department Inventory Valuation – Konecny continued to say that if there was a
math error in the 2010 physical inventory that created the negative $205,000 adjustment in 2011, then there should
have been a big positive adjustment to inventory at year end 2010. The two years of adjustment to the inventory
should have offset each other. When asked by a committee member what would be the resolve, Konecny again
stated that he would suggest that Door County have a third party conduct an initial year-end inventory valuation
and have the third party assist in the documentation and implementation of the procedures. All of course would
depend upon the cost of this service.
Konecny reviewed the Financial Statements and Statement of Activities. The largest net expenditures are for Public Safety,
followed by Human Services. He summarized by stating that door County is in great shape.
B. Sale of Tax Delinquent Real Estate
Bid Opening / Consideration / Award
Sealed bids were opened before the Committee by Treasurer Jay Zahn as follows:
002-02-06292841F (10.47 Acres, Town of Baileys Harbor)
1) Gerald Rex (3593 Fairview Road, Baileys Harbor WI 54202) $100
2) Jay & Katherine Virlee (2064 Ridges Road, Baileys Harbor WI 54202) $20,050
3) Mark Warecki, (7094 All Creatures Lane, Baileys Harbor WI 54202) $28,200
4) Patrick Goss (2144 N. Lincoln Park West, Unit 14A, Chicago IL 60062) $18,199
5) Brooke Tanck (3946 Clarks Lake Road, Sturgeon Bay WI 54235) $16,069
6) Wallace & Debra Duquaine (6173 Bluff Ledge Road, Sturgeon Bay WI 54235) $18,502.40
7) David Brandewie (Sunflower Development Corporation) $28,000
8) Dustan & Stacy Fett (E1664 Canyon Creek Lane, Luxemburg WI 54217) $9,980
002-02-06292841G (9.98 Acres, Town of Baileys Harbor)
1) Jay & Kathleen Virlee (2064 Ridges Road, Baileys Harbor WI 54202) $30,050
2) Mark Warecki (7094 All Creatures Lane, Baileys Harbor WI 54202) $58,200
3) Brooke Tanck (3946 Clarks Lake Road, Sturgeon Bay WI 54235) $2,501
4) Wallace & Debra Duquaine (6173 Bluff Ledge Road, Sturgeon Bay WI 54235) $15,737.50
5) David Brandewie (Sunflower Development Corporation) $40,000
6) Dustan & Stacy Fett (E1664 Canyon Creek Lane, Luxemburg WI 54217) $20,940
Combined Bid Submitted for 002-02-06292841F & 002-02-06292841G
1) Crystal Potos (4805 W Forest Hill Avenue, Franklin WI 53132) $3,000
2) David Atwell (8936 Sletto Road, Mount Horeb WI 53572) $45,000
3) David Schleicher (3483 Clark Lake Ct, Sturgeon Bay WI 54235) $200
4) Carol Coltman (7251 Highway 57, Baileys Harbor WI 54202) $20,000
5) Kevin Gilbert (3324 Mathey Road, Sturgeon Bay WI 54235) $22,500
Motion by Gunnlaugsson, seconded by Brann, to accept the bids as conforming. Motion carried.
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Motion by Austad, seconded by Fisher, to award the bids for $28,200 for 002-02-06292841F & $58,200 for 002-02-
06292841G, to Mark Warecki. Motion carried unanimously.
016-00-34292713Z2 (.92 Acre property, Town of Jacksonport)
1) Christopher & Lorelei Kunkel (14195 Beechwood Trail, New Berlin WI 53151) $220
2) David Schleicher (3483 Clark Lake Road, Sturgeon Bay WI 54235) $100
3) Peter Propsom (N14407 Highway 169, Saxon WI 54559) $300
4) Wallace & Debra Duquaine (6173 Bluff Ledge Road, Sturgeon Bay WI 54235) $175
Motion by Brann, seconded by Fisher, to accept the bids as conforming. Motion carried.
Motion by Gunnlaugsson, seconded by Schultz, to award the bid of $300 from Peter Propsom for 016-00-34292713Z2
(.92 Acre property, Town of Jacksonport). Motion carried unanimously.
022-52-0126 (Long Beach Plat Lot, Sevastopol)
1) Laddie Chapman (4102 Glidden Drive, Sturgeon Bay WI 54235) $500
2) Christopher Wagner 303 Woodview Place, Manchester MI 48158) $300
3) Terence Fox (528 N 7th Street, Manitowoc WI 54220) $1,500
022-52-0432 (Long Beach Plat Lot, Sevastopol)
1) Christopher Wagner (303 Woodview Place, Manchester MI 48158) $500
2) Terence Fox (528 N 7 th Street, Manitowoc WI 54220) $500
022-52-0126 & 022-52-0432 (Long Beach Plat Lots, Sevastopol) Combined Bids
1) Eric Ellison (1269 Terminal Rd, Grafton WI) $5,500
2) Wallace & Debra Duquaine (6173 Bluff Ledge Rd, Sturgeon Bay WI 54235) $4,875
Motion by Gunnlaugsson, seconded by Brann, to accept the bids as conforming. Motion carried.
Motion by Lienau, seconded by Fisher, to award the bid for 022-52-0126 & 022-52-0432 (Long Beach Plat Lots,
Sevastopol), Combined Bids, to Eric Ellison, for $5,500.00. Motion carried unanimously.
026-00-14262312B & 026-00-14262312C (Namur properties, Union)
1) Larry Heard (1663 Dead End Road, Brussels, WI 52404) $200
2) Wallace & Debra Duquaine (6173 Bluff Ledge Road, Sturgeon Bay WI 54235) $500
Motion by Schultz, seconded by Gunnlaugsson, to accept the bids as conforming. Motion carried.
Motion by Brann, seconded by Schultz, to award the bid for 026-00-14262312B & 026-00-14262312C (Namur
properties, Union), to Wallace and Debra Duquaine for $500.00. Motion carried unanimously.
No Bids Received for:
018-03-07322923E (7.25 acre wooded property, Liberty Grove)
020-07-0042 (Hidden Harbor Unit, Nasewaupee)
281-46-10006600 (Lot 66 Sawyer Subdivision, City of Sturgeon Bay)
281-46-10006500 (Lot 65 Sawyer Subdivision, City of Sturgeon Bay)
(Will be re-advertised with no minimum bid)
Zahn said he plans to offer the above properties again, without the minimum, in October.
C. Door County Homebuyer Assistance Program – FYI
The memo from Sam Perlman, Economic Development Manager at DCEDC, provided a report to the Committee on recent
assistance provided through the Revolving Loan Fund from the Community Development Block Grant-funded Door County
Housing Assistance Program.
D. 2013 Budget - Discussion and Recommended Course of Action, if Any
Grant Thomas and Shirley Scalish will be meeting with all Department Heads from Wednesday through Friday this week to
go over their 2013 budgets.
XI. Matters to be Placed on a Future Agenda or Referred to a Committee, Official, or Employee.
The C.I.P. will be on the August 28, 2012 County Board agenda.
XII. Vouchers, Claims and Bills
Motion by Fisher, seconded by Brann, to approve the bills. Motion carried.
XIII. Next Meeting Date: Monday, September 10, 2012, at 1:00 p.m. (Chambers)
XIV. Adjourn: Motion by Fisher, seconded by Zipperer, to adjourn. Motion carried. Time: 2:39 p.m. Recorded by Administrative
Assistant, Lori Holtz.
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ROLL CALL
Board Members
AUSTAD
BRANN
ENGLEBERT
ENIGL
FEUERSTEIN
FISHER
FONTAINE
GUNNLAUGSSON
HAINES
KOHOUT
LIENAU
MEYER
MOELLER
MULLIKEN
NEINAS
O’CONNOR
RUNQUIST
SCHULTZ
VIRLEE
WIEGAND
ZIPPERER
BOARD ACTION
Aye Nay Exc.
Vote Required: Two Thirds of Entire Membership
Motion to Approve Adopted
1st Defeated
2 nd
Yes: No: Exc:
Reviewed by:
Reviewed by:
, Corp. Counsel
, Administrator
FISCAL IMPACT: The fiscal impact is
a decrease of $59,974 to the Unassigned
Fund Balance for the payment of the former
Highway Shop roofing project. Currently the
adoption of this resolution would bring the
fund balance percentage to 17.46197%.
sms
Certification:
I, Jill M. Lau, Clerk of Door County, hereby
certify that the above is a true and correct copy
of a resolution that was adopted on the 27th
day of September , 2012 by the Door County
Board of Supervisors.
Jill M. Lau
County Clerk, Door County
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Resolution No. 2012-___
FORMER HIGHWAY SHOP ROOFING PROJECT –
TRANSFER OF NON-BUDGETED FUNDS
TO THE DOOR COUNTY BOARD OF SUPERVISORS:
WHEREAS, In accordance with Section 65.90(5)(a) Wisconsin Statutes
and Rules of Order #19 the amounts of the various appropriations and the
purposes for such appropriations stated in a budget may not be changed
unless authorized by a vote of two-thirds of the entire membership of the
County Board of Supervisors; and
WHEREAS, The Door County Property Committee, at its May 10, 2012,
regular meeting, authorized the Maintenance Department to seek competitive
bids to install a new roof membrane on areas 1 and 2 at the former Highway
Shop. Bids were evaluated and the contract was let (for the sum of $59,974,
to Schaus Roofing) by the Property Committee at its July 19, 2012, meeting,
and the project was authorized to proceed; and
WHEREAS, The project was completed, on time and within budget, and
funds are now needed to make payment for the work completed; and
WHEREAS, The Finance Committee is recommending that the $59,974
be transferred from Unassigned Fund Balance as per the Use of Unassigned
Fund Balance policy adopted on 5/22/12, County Board Resolution 2012-52.
The transfer should be to the Capital Improvements Program (CIP)Fund
401.51.7190.69901.00037 which is the paying fund for this roofing project.
NOW, THEREFORE, BE IT RESOLVED, That the Door County Board
of Supervisors does hereby approve the transfer of $59,974 from the Door
County Unassigned Fund Balance account 100.33101 to account
401.51.7190.69901.00037 in the CIP Fund which is the paying fund for this
roofing project.
SUBMITTED BY: FINANCE COMMITTEE
David Lienau, Chairman Joel Gunnlaugsson
Daniel Austad Kathy Schultz
Charles Brann Leo Zipperer
Kenneth Fisher

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Vendor # Date Paid Vendor Name Description Amount
32770 08/16/12 Town of Baileys Harbor 2011 Tax Settlement 363,583.83
32820 08/16/12 Town of Brussels 2011 Tax Settlement 47,552.43
32870 08/16/12 Town of Clay Banks 2011 Tax Settlement 35,415.37
32920 08/16/12 Town of Egg Harbor 2011 Tax Settlement 130,665.45
32970 08/16/12 Town of Forestville 2011 Tax Settlement 61,354.08
33020 08/16/12 Town of Gardner 2011 Tax Settlement 118,545.94
1371 08/16/12 Town of Gibraltar 2011 Tax Settlement 377,819.37
33120 08/16/12 Town of Jacksonport 2011 Tax Settlement 107,878.06
33170 08/16/12 Town of Liberty Grove 2011 Tax Settlement 528,703.49
33270 08/16/12 Town of Nasewaupee 2011 Tax Settlement 165,553.19
33370 08/16/12 Town of Sevastopol 2011 Tax Settlement 187,456.84
33420 08/16/12 Town of Sturgeon Bay 2011 Tax Settlement 44,013.85
33470 08/16/12 Town of Union 2011 Tax Settlement 43,866.45
33570 08/16/12 Town of Washington 2011 Tax Settlement 336,844.49
35020 08/16/12 Village of Egg Harbor 2011 Tax Settlement 298,459.09
35070 08/16/12 Village of Ephraim 2011 Tax Settlement 305,288.89
35120 08/16/12 Village of Forestville 2011 Tax Settlement 14,857.18
35170 08/16/12 Village of Sister Bay 2011 Tax Settlement 548,922.29
36275 08/16/12 Washington Island Schools 2011 Tax Settlement 381,698.44
2720 08/16/12 City of Sturgeon Bay 2011 Tax Settlement 2,397,497.50
12070 08/16/12 Gibraltar Schools 2011 Tax Settlement 3,072,272.60
8360 08/16/12 NWTC Green Bay 2011 Tax Settlement 3,612,053.96
28571 08/16/12 Sevastopol Schools 2011 Tax Settlement 2,173,119.05
29870 08/16/12 Southern Door Schools 2011 Tax Settlement 2,951,423.75
31670 08/16/12 Sturgeon Bay Schools 2011 Tax Settlement 2,677,691.56
9279 08/17/12 Cintas Document Imaging Paper shredding 243.35
36270 08/17/12 Washington Island Ferry Ferry charges 312.00
9323 08/24/12 C David Bakken Over pmt of taxes 25.18
17625 08/24/12 Ceridian Monthly fees 1,358.84
10741 08/24/12 Door County Deputy Sheriff Assoc Union dues 1,767.00
2607 08/24/12 FedEx Ceridian paychecks 46.26
5238 08/24/12 Great West Deferred Comp 11,395.20
33620 08/24/12 Local 1658 Union dues 4,878.50
18683 08/24/12 Mark Miller Over pmt of taxes 49.42
21372 08/24/12 Nationwide Deferred Comp 12,996.43
502 08/24/12 United Way Employee contributions 95.00
9279 08/27/12 Cintas Document Imaging Paper shredding 208.99
15069 08/27/12 Staples Treasurer's office supplies 133.36
15069 08/27/12 Staples Finance office supplies 91.38
15761 08/28/12 Boston Mutual August premiums 1,047.51
15092 08/28/12 Peninsula Title Company Attainable housing 10,000.00
12085 08/28/12 Sequoia Consulting 2011 indirect costs 5,959.00
7983 09/05/12 Dept of Commerce Admn 1/2 prncpl/interest pmt 1,789.46
18773 09/05/12 Douglas Larson Over pmt of taxes 11.97
18663 09/05/12 James Maltman Over pmt of taxes 167.37
Date
David Lienau, Chairman
Finance Committee
PRE-PAID VOUCHER LISTING - FINANCE COMMITTEE - SEPTEMBER, 2012
Total Pre-Paid Vouchers 21,035,113.37
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