Grant County Commission discusses final fiscal year 2018 adjustments 073018

[Editor's Note: This is the third and final article of a multi-part series of articles on the Grant County Commission special meeting held July 30, 2017. This is completed thanks to Sandra Michaud recording the meeting for this author.]

By Mary Alice Murphy

In the final agenda items for the Grant County Commission meeting held July 30, 2018, for the purpose of meeting deadlines, County Financial Officer Linda Vasquez presented the adjustments to the closure of fiscal year 2018 by amending the approved and adopted budget for the year.

"We made a cash transfer of $43,595 from the General Fund to Senior Services to offset the deficit in the Senior Services grant," Vasquez said. "We transferred $5,000 out of the Fire Protection Fund into Regional Dispatch, which was recommended to meet their needs. We had an increase to the Airport Fund due to fuel sales of $240,500, minus the expenditures for fuel of $133,850. We also had an increase in the administrative fees for debt service of $245."

The adjustments were approved.

Vasquez also presented the final quarter financial report ending June 30, 2018.

The General Fund began FY18 with $3,566,077, had revenues to date (063018) of $14,291,018, transfers of $4,253,675, expenditures of $9,358,622, ending the quarter and the year with $4,244,798, minus required reserves of $2339,656, leaving available cash of $1,905,142.

The grand total of all funds at the beginning of FY 18 stood at $13,125,039, revenues to date of $29,231,124, expenditures to date of $29,333,111, ending the year at $13,023052, minus the required reserves of $2,479,097 [required only for the General and Road funds], leaving available cash, including investments, at $10,543,955.

The final item on the agenda was to approve the resolution for the fiscal year 2019 final budget.

County Manager Charlene Webb noted that the ending cash balance was above the budgeted amount. "We had an increase in property tax, gross receipts tax and PILT (federal payment in lieu of taxes on federal property). For the first time in Vasquez's memory we received administrative fees for Corre Caminos. It's better to have a remaining cash balance because we never know what will happen in the copper industry or if PILT goes away. We have been overly cautious during the past three years, so this year we are able to add three positions—one each in the Clerk's Office, the Road Department and the Assessor's Office. We have given a 1.5 percent COLA (cost-of-living adjustment) for employees. We have set aside funding of $120,000 for the parcel mapping project, funding for some required sewer maintenance at the Detention Center and at Bataan Park. We have finally budgeted equipment for the IT department. We are slowly being able to separate out certain expenses, for instance for IT. Linda and the staff have done a great job separating out such expenses. We're showing the long-awaited COLAs. We have $395,000 above our reserve, which gives us a little more comfort to have money in case of an emergency."

Vasquez noted the property tax revenue increase was $47,800.

Commissioner Harry Browne asked why the spreadsheet compares the budget for the next year to the previous years' budgets rather than to the actuals.

"It picked up the final budget numbers to compare," Vasquez said.

"It would be valuable to me to see the budget for the coming year to compare to what we actually spent and actually took in," Browne said.

Webb said she thought it could be found in the final quarterly report.

"Could we replace the budgeted amounts with the actual numbers for comparison rather than having to look at two different reports?" Browne asked. "Such spreadsheets would make it vastly easier."

Webb noted that the spreadsheet presented is not one the county can control. "It's the software. We're already having issues with it inputting the correct information. I want to know if you see an issue other than the technological issue. Some are shown as having no difference."

Vasquez said the report is exported as a grid off the Tyler Technologies software.

"Not every position is overly conservative," Browne said. "I appreciate your conservative approach. I see nothing on the Washington, D.C., side other than PILT."

Webb said: "We budgeted what we anticipated to receive and happily we got more. I talked to a representative of the Department of the Interior on Friday. They are making changes to the program. Yes, it may increase like this year, but it may not."

Commissioner Brett Kasten said: "It's scary to budget for numbers we can't anticipate."

"For IT, we took all the requests from the departments and put them in the IT line item, so we can better track it," Webb said.

Browne said he appreciated that. "One position that we are trying to move to a mid-level is not here."

"It is not in this budget," Webb said. "We are working toward it but want to make sure we have a stable budget."

Treasurer Steve Armendariz said he liked what he saw. "I see 1.5 percent added to positions, but not for all positions."

Kasten said no elected officials are eligible for a raise in the middle of their term.

Armendariz said: "But it's included in my budget. What was not included in the budget was a seasonal position I requested."

"When you filled the chief deputy position, we figured you wouldn't need the seasonal position," Webb said. "We can look at a budget adjustment taking your 1.5 percent and putting it into a position. It gives you a little cushion."

Browne asked if the proposed amount for the parcel mapping project would include a contractor fee.

"It does not include an extra position for parcel mapping," Webb said. "We have offered partial help from the GIS mapper to finish the project."

Commissioner Alicia Edwards said she appreciated the conversation on the budget.

The budget changes were approved and the meeting adjourned.