New county 2013 budget figures: some numbers better than others
The county is preparing to officially close the books on 2013.
Terry Sercer of Diehl, Banwart, Bolton CPAs, PA of Fort Scott, who has been working with the county on its budget, attended Friday's County Commission meeting to report changes in the amount of money being transferred.
He and County Treasurer Rhonda Dunn met with the commissioners on Feb. 7 to review the amount of money being carried over in a few of the county's funds.
After reviewing the numbers and seeing additional 2013 bills had been paid, the amount of money being transferred has changed.
"I changed all of our transfers," Sercer said. "Bad news for you, good news for the General Fund."
Instead of transferring $98,000, the county will be transferring $129,000. Of that, $112,875 will go into the Capital Improvements Funds and $16,125 will go into the General Equipment Reserve Fund.
"That's better than you thought," Sercer said. "Why was it better? I didn't factor in when I talked to you a week ago today, the reimbursements in the general fund."
The Road and Bridge Fund on Feb. 7 was showing a carryover of $245,000. The county will actually transfer $67,000.
"You might say, 'What the heck happened?'" Sercer said. "Number one, Rhonda had some journal entry posts and while we were sitting here looking at them, I misunderstood one of them and I thought it gave us $83,000 more but it gave Road and Bridge Sales Tax $83,000 more."
There also was $85,000 in outstanding payables that affected the transfer. There also was $7,600 that was never posted, Sercer said.
"To make a long story short, instead of having $245,000, we really have $67,229," Sercer said.
That money will go into Special Machinery.
"Now, that's more than we've ever transferred before, but it's less than we thought," Sercer said.
The sales tax revenue "is looking pretty," Sercer said.
The county will begin the 2014 fiscal year with a little more than $900,000. Originally Sercer had estimated the carryover would be $687,000.
"So we have plenty of money in the Road and Bridge Sales Tax Fund," Sercer said. "In fact, we have more than we can spend. If we want to spend it, we have to amend the budget. But still, that's good. Finally we have a fund with some money set aside."
Last year the county brought in $1,064,000. The 2012 sales tax revenue was $937,000.
"That don't make sense," Sercer said. "I don't see Fort Scott booming, but the year before it was $937,000, but it was up like 10 percent."
In 2010, Bourbon County voters elected to continue a countywide one-percent retail sales tax for an additional 10 years, beginning in 2011. Revenue generated from the tax is to be used for the maintenance and construction of hard surface roads, according to information from County Clerk Kendell Mason.
The transfer from Special Bridge will go from $63,000 to $53,531 because there was a $9,537 payable.
In all, the county will transfer about $120,000 in the Special Machinery Fund from the Road and Bridge and Special Bridge funds.
Sercer said money has been set aside for "future unbudgeted expenses," much like an indivual having a savings account, Sercer said.
He said the county's 2014 budget will begin just as it has been set.
"We're not in the hole, we're not long, except we have a savings account," Sercer said.
"That we didn't have a year ago," Second District Commissioner Barbara Albright said.
Sercer advised Mason to not post any additional payments from "month 13" of 2013.
Later, Mason told The Tribune Sercer asks to close the 13th month at the time he does the county's audit, which typically is March.
Harris said the county has yet to receive its Federal Emergency Management Agency reimbursement for storm repairs. That amount has been changed from a little more than $100,000 to $190,000, Harris said.
"We're staring 2014 not factoring that money in," Sercer said. "(When) We get that, we can transfer it out."
Other county business
* After warmer temperatures arrived and snow melted, the Public Works Department is beginning to turn its focus back to road maintenance. Director Jim Harris is planning three low water crossing projects: on 267th and 240th streets and Soldier Road, west of 175th. The work qualifies for reimbursement through the Federal Fund Exchange.
Harris recommended beginning on 267th Street. Engineer Frank Young, of Agricultural Engineering Associates of Uniontown, has estimated the cost will be about $1,000 per foot.
Commissioners voted to proceed with the 267th Street project and later signed formal paperwork required before the state will reimburse any expenses with the Federal Funds Exchange money. The program allows counties to exchange their federal distribution for 90 cents on the dollar. Since the program began in 2011, the state has been setting aside $180,000 annually for Bourbon County. As of Jan. 3, there was $659,000 available to Bourbon County.
* Harris also said he looked at Deer Road and spoke with a resident who is asking if the county can lay asphalt or gravel on the road. Harris said it appears the county has repaired the road with hot asphalt and also sprayed a mixture on the road.
"It's a mess," Harris said. "It needs to be gravel. It's a mile and a half of spotty asphalt, numerous potholes, and it's not an area that we need an asphalt road, or maintain an asphalt road. And she (the resident) is happy with it being gravel. She just wants it one or the other."
Harris suggested there be more discussion on the road at the next commission meeting, Friday, Feb. 21.
"I read roads that can't maintain well you really need to consider a good gravel road," Second District Commissioner Barbara Albright said. "I don't see that as a horrible option, as long as you take good care of it."
Harris said the county needs to focus on maintaining its main thoroughfares.
* The commissioners voted to revive the Solid Waste Committee, which would meet semi-annually. Harris said the committee, consisting of himself, the three commissioners and Engineer Frank Young, will be responsible for reviewing and making recommended changes to the county's solid waste plan, which must be submitted to the state. The plan should be updated every five years, Harris said.
* Harris was given permission to bid on a 2000 Chevrolet 3500 flatbed truck on Wednesday.
* Commissioners went into a 20-minute executive session with Harris to discuss non-elected personnel to protect their privacy. No action was taken following the session.
* Commissioners also met with Carl Eyman Deputy Administrator and loss prevention specialist of Kansas Workers Risk Cooperative for Counties (KWORCC) in regards to the county's workers compensation claims. He provided them with data showing a three-year history, as well as a breakdown on claims according to department and type of injuries.
"I expect Road and Bridge to have more losses, the kind of work they do," Eyman said. "I don't expect law enforcement to have this kind of losses dollar-wise, but I have counties that look just exactly the way you look."
Information provided by Eyman shows there were between $200,000 and $250,000 in claims for law enforcement and about $150,000 in claims for roads and bridges since Jan. 1, 2008. The majority of claims filed for the entire county were due to "slips, trips and falls." There were about 23 of those claims and about 15 strains or injury, which could have been the result of falls, according Eyman.
The county paid $72,100 in premiums and had $60,003 in losses for 2013, according to the information.
Eyman said there are several resources for safety training. KWORCC can provide training for jail staff, equipment dealers can provide training on specific equipment used by the county, and the county's emergency manager should be able to provide weather safety training for everyone. He said safety training should be done on a quarterly basis.
Eyman also recommended the public works employees need more work space at the county shop. That could be remedied by either providing a new building or creating more storage space so the area isn't so cramped, Eyman said.