Commonwealth of Massachusetts
COUNTY OF DUKES COUNTY
ADVISORY BOARD ON COUNTY EXPENDITURES
April 4, 2010
9 Airport Rd, Edgartown, MA
Members Present: Arthur Smadbeck – Edgartown 35.96%
Jeff Kristal – Tisbury 14.86%
Skipper Manter – West Tisbury 14.20%
Frank Fenner – Chilmark 15.07%
Not Present: Ron DiOrio – Oak Bluffs
Jim Newman - Aquinnah
Also present: County Commissioner Lenny Jason
County Manager Russell H. Smith
County Treasurer Noreen Mavro Flanders
Asst. County Treasurer Carol M. Grant
Airport Manager Sean Flynn
Airport Financial Administrator Elaine Graves
Exec. Assistant Martina Thornton
VHCAP Director – Sarah Kuh
Mr. Smadbeck called the meeting to order at 2:30pm.
FY2010 Budget Transfers & Supplemental Budget (see attached):
Russell explained that the towns voted additional funds for the Vineyard Health Care Access Program (VHCAP) in the amount of $34,939.39 at their town meetings in the spring. It was not part of the original budget and it is being now incorporated into the budget. There will be total surplus of $53,307.01, which is $8,728.02 more than the original budget, which should go to the Reserve fund. The Transfer sheet shows transfers that need CAB approval – intradepartmental, interdepartmental and the supplemental budget, which only affects the VHCAP due to the additional funds that are being used mostly for wages for extra staff as independent contractors (line: Miscellaneous Contractual). Frank asked why the amount of additional funding does not equal the amount shown on the supplemental budget. Russell and Noreen did not know
Noreen said that there also has been shortage in retirement payments due to the fact that we received $18K less from the Sheriff (see decrease in expense in the Sheriff’s line and in the Retiree Health/Life Insurance line and letter from PERAC). The assessment is spread among all the departments and it was 14% for all employees, but some departments did note pay out as much in salaries as budgeted. The shortage must be spread across all the other departments as the assessment does not change for FY2010. It will not be covered from the unreserved fund balance. There will be an actuarial study done in 2011 to determine the liability of Sheriff department retirees that stayed with the County which will be the County’s responsibility. The funding of the transfers comes from reduction in expenses and increase in some
Sean explained that the Supplemental #1 was to purchase two snow removal equipment trucks and for updated plans for the project of repairing of the access road and north hanger road. The Supplemental #2 is to pay for the design of the reconstruction of the road to the hangers, taxiway & terminal ramp.
Art asked if we will budget less for FY2011 on the comprehensive building insurance since it turned out to be $2,570 less for FY2010. Russell said yes. Noreen said that Sheriff paid part of the general liability coverage. If the insurance company is not willing to lower the premium then we will have to spread the extra cost among the remaining departments. We did go out for a bid and we had no one bid other than our current insurance agent.
Skipper asked for an accounting of time spent by the Treasurer’s Office on activities for the Sheriff and if there will be reduction in hours due to the departure and less work. Russell said that there will be added hours due to the processing of parking tickets in house now and in economy of scale the reduction will not be equal to reduction in number of employees. Carol said that they are also taking over billing of the alarm fees (about 10-12 hours per week), which has been done previously by the Sheriff’s office. Noreen said that the Airport also increased their workload by requiring a much more detailed entry of payroll (about 1.5hours more per payroll) and warrants (dividing each bill across up to 7 cost centers). There is another regional agency interested to have the County do their billing and Noreen is exploring
this possibility. Sarah said that she also submits bills that need to be divided across several funds that are not part of the budget as they are coming from grants. Jeff suggested looking into much it would cost to possibly outsource the billing of the alarm fees as a cost saving measure and look into outsourcing other services of the County like the Pest Management to see if it would not be cheaper. Carol said that they are trying to put the local people to work that Skipper is otherwise looking to cut hours to.
Skipper/Jeff moved to approve the transfers for FY2010 as presented. So voted. All in favor.
Skipper asked if in case of emergency like repair of a furnace the CAB could approve to access the money from unreserved fund as opposed to doing transfers from another line, which would be cleaner. Noreen said yes, unlike the towns the County does not have a fund for extra unforeseen expenses that we could tap into during the year, but she can see how the CAB would oppose transferring from Unreserved Fund Balance if there is some savings within the current budget. Art said that Edgartown has such a fund that the Fin Com recommends the amount and the voters vote for the Selectmen to have the purview over it. In Tisbury and West Tisbury the Fin Com have the purview over such fund.
Skipper/Jeff moved to adjourn the meeting at 3:15 pm. All in favor.
Respectfully Submitted by:
JOSEPH E. SOLLITTO JR., Clerk of the Courts
- FY2010 Transfer sheets & Supplemental Budget detail
- FY2010 Supplemental Budget cover sheet
- Letter from PERAC regarding appropriations for FY2011