Budget
and Finance Meeting
June
17, 2008 – 800 a.m.
Present:
John Troy, Chairman, Budget and Finance Committee; Newell Willcox, Vice
Chairman, Budget and Finance Committee; Sandy Price; Danny Ross; Carol Tytler;
Tom Williams; Kathie Arnold
Others Present:
Legislators:
John Steger, Kathie Wilcox, Larry Cornell, Tony Piombo, John Daniels; Scott
Schrader, County Administrator; Ann Homer, Secretary II; Dr. Carl Haynes,
President, Tompkins Cortland Community College; Dean Walter Poland, TC3; Blixy
Taetzsch, TC3; Carolyn Kennedy, Deputy County Treasurer; John Daniels,
Chairman of the Legislature; Laurie Gosse, Deputy Personnel Officer; Patrick O’Mara,
Treasurer; Evan Geibel, Cortland Standard; Jack Hess, Deputy Director,
Information Technology; Rob Corpora, Director, Information Technology; Mark
Suben, County Attorney; Susan Morgan, Clerk of the Legislature; Eric
Mulvihill, WXHC; Dennis Whitt, County Auditor
Mr.
Troy called the meeting to order at 8:39 a.m. Resolutions number 2 and number
3 were addressed first to following the action taken in the joint meeting with
the Personnel Committee and received support from the Personnel Committee.
Notation of the votes on these resolutions is found below under “Resolutions”.
Mr. Troy
in
Mr. Troy introduced Dr. Carl Haynes, President of Tompkins Cortland Community College
(TC3).
Presentation
Dr.
Carl Haynes provided an update on the TC3 Operating Budget. He indicated that
growth is driving the revenue side of the budget. They are looking at an 8.5%
enrollment increase this year and are budgeting a 4% increase next year. They
are running well ahead of that at this point. The State pays a fixed amount to
TC3 based on FTE students. There is no increased revenue planned from the
State. However, the State has agreed to pay for all full-time FTE enrollments,
which will result in some increased revenue. TC3 is requesting a $115 per year
tuition increase for full-time students and a $4.00 per credit hour increase
for part-time students. Dr. Haynes provided information on where they
anticipate the most growth in enrollment. He addressed the chargeback program
for tuition whereby we receive income when students from other counties attend
TC3. This number of students has
been growing resulting in additional revenue. TC3 is requesting a 5% increase
in sponsor growth.
Dr.
Haynes indicated that this year there was an extraordinary demand for
additional revenues. There was $3million in additional requests from the
departments, which is double over last year. This is reflective of the
departments trying to do more and serve more students without any increase in
resources. Administration cut that
request was back. There are 2 entirely new faculty positions being added this
year. There are also 5 new staff being hired to replace retiring staff. Most
of the funding for the 2 new positions will be covered in the lower salaries
being paid to new staff as opposed to the higher salaries being paid to
long-term staff. The college is moving to Peace Officers on campus. Two Peace
Officers will be hired in May. The need for this staff is driven by the
on-campus residential facilities. These staff must be hired in advance so that
they can attend the appropriate training.
Dr.
Haynes addressed the issues of the financial institutions withdrawing from the
student loan program. Two institutions are withdrawing support for community
college attendees. The college is now administering a program through the
State, which acts much like a student loan program through a financial
institution. This program drove the need for an additional staff person, who
position is being funded basically through additional fees. Contractual
expenses, health insurance, etc. have resulted in increases, as well as
maintenance issues for the building and the changeover in the Security
Department.
Sponsored
share related to cash expenditure has been decreasing over the years – it is
now a little over 4%. Dr. Haynes indicated that the State looks at sponsor
share and sponsor cash contributions as two different numbers. He explained
the intricacies in the differential of these two numbers. Dr. Haynes explained
there are three mitigating factors which need to be considered by the
Legislature: 1) this past fall we experienced 64 additional students attending
TC3 from local high schools – 32 from
Mr.
Troy commented that he feels we have a real gem with the college and it is an
asset to the community. Dr. Haynes has done an excellent job of keeping the
Legislature informed of the college initiatives. Mr. Troy supports the budget
100%.
Mrs. Tytler thanked Dr. Haynes for the
opportunities he has provided to interact with the Tompkins County
Legislature. Mrs. Tytler did let the committee know that Dr. Haynes had
originally requested 6% and is now requesting 5%. She asked Dr. Haynes what
was cut to go from 6% to 5%. Dr. Haynes explained that the equipment line was
cut. He feels that is the line that it most easily could come from. Personnel
are already tight and he did not feel it is would be a good decision to cut
the personnel line. Dr. Haynes feels they can get by for one year with less
funding in the equipment line. Dr. Haynes did indicate that there are a couple
of members of the Tompkins County Legislature who want to put the full 6%
increase on the table at tonight’s Tompkins County Legislative meeting. He
does not know if there is full support at
Minutes
Mr. Troy explained that there are no minutes from the
previous meeting. They will be considered at a future meeting.
Resolutions
1.
Adopt 2008-2009 Operating Budget
Tompkins Cortland Community College – Mr. Williams moved adoption;
seconded by Mrs. Tyler; all members voting in favor; none opposed; resolution
adopted. Dr. Haynes and staff will attend the Legislative Session next week
should questions arise.
2.
Approval Of
3.
Approval of
5.
Create Temporary Secretary I -
7A.
Resolution Authorizing the
Mr.
Troy introduced the Consent Agenda, Items 8 through 23, and asked if there
were any items to be pulled for discussion. Mr. Willcox requested removing 9,
Mr. Williams number 10 and Ms. Tytler number 11. Mr. Suben stated that Item 22
if passed, needs to addressed with a change in the Rules of Order.
Ms.
Price moved adoption of the Consent Agenda with the three exceptions to be
acted upon separately, seconded by Mr. Williams. All members voting in favor;
none opposed agenda numbers 8, 12 – 23 were approved.
Referred from Buildings & Grounds
Referred from Health Committee
(Clinical Software –
Certified Home Health Agency)- removed to be acted upon separately.
Referred from Highway Committee
Referred from Human Services Committee
Referred from Judiciary & Public Safety
Committee
Referred from Personnel Committee
Referred from Ag/Planning
NON-CONSENT AGENDA RESOLUTIONS:
DISCUSSION
Mr.
Whitt asked the committee to determine whether they want to hear from him
about the audit going on or recess to another meeting and handle the
information and form an audit committee to consider several issues that have
been identified by the independent auditor. He said he preferred to prepare
this to discuss at the next meeting. Mr. Troy expressed his preference of
presenting this to the whole committee. Mr. Whitt asked for a motion to create
a record of the action that the whole committee will act as the audit
committee. Ms. Price moved adoption; Mr. Willcox seconded; all members voting
aye; none opposed; motion passed.
Mr.
Whitt said that we have retained Mr. McNeilly again this year and he has
identified the following areas of concern to resolve rather than be cited in
the final audit report. They are:
1.
TC-3
The
way we are writing checks to them and the balance of what we are writing needs
to be done another way, as the resolutions authorizing payment do not match
the authorization. The County share is $1,862,000.00 and we may be short. He
said that he will discuss this with Mr. Schrader and bring this to committee.
2.
Solid Waste Fund
Issue
raised is where we are reporting the activity as opposed to an enterprise
fund. Mr. McNeilly wants that changed and we are working on that. Ms. Kennedy
said that is because the resolutions authorize the money from the capital fund
rather than the EL (Solid Waste) fund.
3.
Infrastructure Asset Requirement
Mr.
Schrader reported that they finished the GASB requirement last year that
values our infrastructure and we are presently updating that. He has worked
with Bob Buerkle who values the infrastructure and he is depreciates it. He
does not see any problem with getting that done on time. Ms. Tytler asked if
that includes our facilities. Mr. Schrader answered that our facilities are
included as part of our schedule and financial report. The new requirement is
to rate the condition of our roads and bridges, multiply that by the number of
miles we have and then depreciate them. He added that Mr. Buerkle has done a
fantastic job researching what was needed to be done. Ms. Tytler asked if this
was ever required before. Mr. Schrader answered no; this is a new GASB
requirement. Mr. Willcox inquired who polices this. Mr. Schrader said that
theoretically the bond rating agencies could look at it as well as a peer
review required by the Auditor. Mr. Whitt said that it is the committee’s
responsibility to insure that this gets done.
4.
Fixed Assets
Mr.
Whitt said that his staff on the third floor is presently doing this. It was
taken from the Treasurer’s Office and it is anticipated that it will be
returned to the Treasurer to maintain and oversee.
This is GASB requirement 45 to be in compliance with by the end of the
year.
Mr.
Whitt concluded saying that he believes that we are going to have a good audit
this year that it will not affect our financial status.
Treasurer’s Report
Mr.
O’Mara reported incidents of individuals copying checks and issuing them to
a business amounting to $13,000. He stated that we have received the money
back and the investigation is ongoing. He said he is confident that by
changing our system we have kept on top of this type of activity. Mr. Schrader
added that while someone has stolen from the County, our system is working
because we are catching them quickly. This is due to regular reconciliation of
our accounts. Mr. O’Mara commended his staff and how well they work with DSS
to address this type of problem.
Meeting adjourned at 9:40 a.m.
Minutes
prepared by Ann Homer, Secretary & Susan Morgan, Clerk of the Legislature