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***Commissioners did not meet during the week
of February 6, 2012 due to the annual Idaho
Association of Counties Conference held in
Boise.
***Monday, February 13, 2012, Commissioners
met in regular session with Chairman Ron Smith,
Commissioner Dan Dinning, Commissioner Walt
Kirby, and Deputy Clerk Michelle Rohrwasser.
9:00 a.m., Road and Bridge Superintendent Jeff
Gutshall joined the meeting to give the
departmental report. Mr. Gutshall presented a
written report. Lance Mastre with Mastre Backhoe
and Jeff Varelman with Kootenai Mountain Lab,
Inc., also joined the meeting.
Mr. Gutshall said he has only had to close a few
roads so far due to the thaw. Commissioner
Dinning asked about closing the road in Pleasant
Valley in regards to issues involving a waste
hauler and if Mr. Gutshall has a camera to catch
this hauler on the county roads during spring
break up. Mr. Gutshall said he has seven days
per week coverage so he will see how that works
before looking into getting a camera. Mr.
Gutshall said the next few weeks show some
pretty good night time temperatures.
Mr. Gutshall presented Commissioners with
Property Owner Land Use Agreements for the Deep
Creek Bridge #4 Project. There are a total of
four property owners and three of them have
signed the agreements, according to Mr.
Gutshall. Mr. Gutshall said he will provide
Commissioners with copies of the signed
agreements.
Commissioner Dinning moved to authorize the
Chairman to sign the Landowner Property Use
Agreements for the Deep Creek Bridge #4 Project.
Commissioner Kirby second. Motion passed
unanimously.
Chairman Smith asked if the matter of a gas
company questioning ownership of a road located
at the bottom of Highland Flats Hill has been
resolved. Mr. Gutshall said yes as the decision
was to just leave it alone.
Commissioner Dinning moved to amend the prior
motion made on January 9, 2012 to approve
signing the application for the Trout Creek
Bridge Replacement, not the Trow Creek Bridge
Replacement. Commissioner Kirby second. Motion
passed unanimously.
Chairman Smith said Mr. Varelman stopped by
Commissioners’ Office with questions concerning
culverts on Great Northern Road. Mr. Varelman
said he hired Mastre Backhoe to put in the 40
foot culverts and now he is hearing that 50 foot
culverts are required. Mr. Mastre said he got
permission to put in 40 foot culverts, but his
memory of this is fuzzy. Mr. Mastre said he was
under the impression that he could use the
shorter culverts and Road and Bridge Assistant
Superintendent Ken Arthur would check to see if
it was good enough. Mr. Varelman asked why he is
the only person required to put in a 50 foot
culvert. Mr. Varelman said he measured other
culverts with a tape measure and the longest one
he found was 35 feet. Mr. Varelman described the
location he’s talking about to be on Great
Northern Road. Mr. Gutshall said 40 feet is the
minimum commercial length culvert allowed, and
if it had been him filling out the permit, he
would’ve asked for a minimum of 50 feet due to
past experiences. Mr. Varelman said his company;
Kootenai Mountain Laboratories (KML) doesn’t
have truck traffic. Mr. Varelman said the
biggest truck he would get is from Fast Freight
and that is a small size truck.
Mr. Mastre said he was given the okay to install
the culvert and now he wonders if it was really
an “okay”. Mr. Gutshall said instead of having
to extend both culverts, he recalled only having
to extend one. Commissioner Dinning asked if the
shorter culverts were put in before the current
ordinance. Mr. Gutshall said he will have to
check. Mr. Gutshall said he spoke to Mr. Arthur
and in no uncertain terms did he okay a culvert
that is less than 50 feet. Chairman Smith said
the four parties involved need to get together
to work it out and come to some kind of
conclusion. Mr. Varelman said if Mr. Arthur
hadn’t said anything he would have put in a 50
foot culvert. Mr. Gutshall said the culverts
were already in place before the agreements were
signed. Chairman Smith said again, since Mr.
Arthur’s name keeps getting brought up, he wants
Mr. Mastre, Mr. Varelman, and Mr. Gutshall to
get together with Mr. Arthur. Commissioner
Dinning questioned why the county would allow a
35 to 40 foot culvert if the ordinance had
already been adopted. Mr. Mastre said the issue
is he didn’t keep records so he might have
recalled something false.
The meeting with Mr. Gutshall, Mr. Mastre, and
Mr. Varelman ended at 9:25 a.m.
Commissioner Dining moved to authorize the
Chairman to sign the Kimley-Horn Contract
Amendment #2 for the Airport Improvement fence
and aviation weather observation system (AWOS)
projects. Commissioner Kirby second. Motion
passed unanimously.
Commissioner Dinning moved to approve the
minutes of January 30 & 31, 2012. Commissioner
Kirby second. Motion passed unanimously.
Commissioner Kirby moved to approve the Findings
and Decision for Planning and Zoning Application
# 12-001, an application for a subdivision by
Larry and Martha McNutt due to the following
conditions: the proposed plat is in accord with
applicable provisions of this ordinance;
adequate public services are or can be made
available to accommodate the proposed plat; the
proposed subdivision is designed so as to reduce
or eliminate adverse impact on adjacent
properties or land uses; the proposed
subdivision is situated so as to avoid
potentially hazardous or sensitive areas or
sites; questions raised by the Idaho
Transportation Department regarding access,
traffic counts and potential impact to Highway 2
traffic flows can be mitigated by requiring the
applicant to meet ITD access requirements;
questions raised by Boundary County GIS can be
addressed by requiring the applicant to work
with the department to appropriately rename the
access road pursuant to county requirements; and
County Commissioners determine that the
application meets all comprehensive plan
guidelines as outlined in the staff analysis.
Commissioner Dinning second. Motion passed
unanimously.
Commissioners tended to administrative duties.
Commissioner Dinning moved to reappoint Dick
Hollenbeck and Glenda McCalmant as members of
the Community Guardianship Board with terms to
expire January 31, 2016. Commissioner Kirby
second. Motion passed unanimously.
Commissioner Dinning moved to appoint Jeanne
Robinson to fill the position on the Restorium
Board left vacant by Richard Hollenbeck with a
term to expire January 31, 2015. Commissioner
Kirby second. Motion passed unanimously.
Commissioner Dinning moved to postpone signing
the RAC/Twenty Mile Project Agreement until
tomorrow at 10:30 a.m. Commissioner Kirby
second. Motion passed unanimously.
Commissioner Dinning said he wants to make sure
the project documents include more than just the
Twenty Mile Project so he will look into it.
Commissioners tended to administrative duties.
10:00 a.m., Sheriff Greg Sprungl, Clerk Glenda
Poston, County Insurance Agent Darrell Kerby,
and Deputy Clerk Chris Wolfe joined the meeting
to discuss insurance coverage for the Sheriff’s
Posse equipment.
Chairman Smith said a far as Search and Rescue
is concerned, this organization is covered under
Idaho Counties Risk Management Program (ICRMP)
as long as they’re performing services under the
direction of the Sheriff’s Office. And all
Search and Rescue equipment that is in Boundary
County’s name is also covered by ICRMP. Mr.
Kerby said that was correct. Chairman Smith said
any equipment owned by Search and Rescue will be
covered by ICMRP provided there is a memorandum
of understanding (MOU) regarding its use. Mr.
Kerby said coverage depends on the wording in
the MOU. Mr. Kerby said there is already
language in an agreement that ensures the mobile
equipment while in use under the Sheriff’s
Office direction. Sheriff Sprungl said the
snowmobiles are on County inventory. Chairman
Smith said there is also a question if Search
and Rescue has their own equipment and if so,
they have to have a signed MOU stating their
equipment is covered if the Sheriff’s Office
called them to service. Sheriff Sprungl said the
snowmobiles, ATV, and possibly a truck are
listed on inventory as county equipment, but is
in the possession of Search and Rescue. Sheriff
Sprungl said if someone loses a global
positioning system (GPS), ICMRP won’t cover
those incidentals.
Mr. Kerby said there are two high level thought
processes. You can insure the equipment by
contract if the county agrees that is a
condition of the use. If that is the will, there
can be an insurable interest for the GPS
depending on how it is worded in the MOU and
ICRMP will cover it. Commissioner Dinning said
with Search and Rescue, if the county does
consider entering into an MOU, he doesn’t want
to insure someone’s private vehicle if there is
an accident. Mr. Kerby informed Commissioners
that ICRMP provides coverage for a Search and
Rescue member’s private vehicle while acting
under the direction of the county. Chairman
Smith said as far as he is concerned the only
equipment that is insured is the equipment that
is listed on the county’s inventory list. Mr.
Kerby said what Chairman Smith stated is fine,
but the ICRMP policy is broader. Sheriff Sprungl
mentioned that vehicles and mobile equipment is
on the inventory list. Chairman Smith said there
are also ropes and a lot of other items.
Chairman Smith said Search and Rescue has to
come to the county to get this equipment on the
county’s inventory list.
Those present discussed the Sheriff’s Posse and
Commissioners asked if posse members are covered
while on duty with the Sheriff’s authority. Mr.
Kerby said yes, but if they’ve converted from
the posse to Search and Rescue, the language in
the MOU mentions Search and Rescue. Sheriff
Sprungl said the posse members are deputized
people and they are not Search and Rescue. Posse
members can provide assistance during floods and
it is just more man power. The posse is
organized directly through the Sheriff’s Office.
Deputy Clerk Chris Wolfe asked if there is a
difference between the posse and Search and
Rescue and Sheriff Sprungl explained that he
doesn’t deputize Search and Rescue members and
they are only covered when under county
direction. Mr. Kerby said if there is a claim
filed by a Search and Rescue member for an
accident that occurred while under the
authorization of the Sheriff Office, ICRMP will
step up. Clerk Poston explained that Search and
Rescue members are also covered by worker’s
compensation while under the Sheriff’s
instructions. The county will be provided the
use of the vehicles and the individuals need to
carry insurance for their own individual
interests. Mr. Kerby said in regards to physical
damage, ICRMP would be secondary to the personal
insurance policy for auto coverage. Rescue
animals are not covered unless they’ve been
insured with a value. Deputy Clerk Chris Wolfe
said there would be no insurance for animals
that are not the property of Boundary County.
Leasing a dog and giving it a value to add to
the county’s inventory schedule was mentioned
and Mr. Kerby said the animals aren’t covered
just because they’re being used on the county’s
behalf. Mr. Kerby said he would have to check
coverage for animals other than dogs as he knows
dogs are covered such as rescue and drug dogs,
etc. Mr. Kerby said the only way the county
would have to pay for a dog that was not already
scheduled as property is if somehow the county
was negligent and damaged the dog. Sheriff
Sprungl said he would pay the vet bill for the
dog injured, but he said some form of a lease
should be drawn up. Sheriff Sprungl explained
that a dog was injured while under the Sheriff’s
authority and the handler was operating under
the impression of county coverage.
It was said generically anytime departments use
the property of others you go back to the rule
of thumb. If the intent is that the county is
financially responsible and wants coverage,
there needs to be an agreement and a list of
what is being insured so the county is in
control of what is covered when a claim comes
in.
It was said there had been a theft at the
Stolley residence where radios were stolen and
ICRMP did cover that loss. Sheriff Sprungl said
there are times his office calls to request
assistance and these are people from Search and
Rescue and the posse. Mr. Kerby said the person
needs to understand they are volunteering. Mr.
Kerby said most of the time it is communication
that is the problem. It was said another time
there is coverage for Search and Rescue is
during training. Deputy Clerk Chris Wolfe asked
if that also applies to the posse. Mr. Kerby
said that would be a dicey issue if there was an
incident and the Sheriff wasn’t notified of it.
Mr. Kerby said if Search and Rescue could be a
function of the Sheriff’s Office, then there
wouldn’t be a worry for an MOU as their services
would be a function of the Sheriff’s Office.
Sheriff Sprungl explained that Search and Rescue
can work under other agencies and he gave the
example that Priest Lake Search and Rescue
probably works more for Boundary County than
they work for Priest Lake.
Sheriff Sprungl said he is not able to enter
into contracts so Commissioners may want to look
into a lease for dog services. Chairman Smith
said when considering that need the county also
needs to look at leasing horses, etc., and
making sure there is coverage for that.
The meeting with Mr. Kerby, Sheriff Sprungl,
Clerk Poston, and Deputy Clerk Chris Wolfe ended
at 10:30 a.m.
Deputy Clerk Nancy Ryals joined the meeting.
10:35 a.m., Commissioner Dinning moved to go
into closed session under Idaho Code #31-874.
Commissioner Kirby second. Motion passed
unanimously. 10:39 a.m., Commissioner Dinning
moved to go out of closed session. Commissioner
Kirby second. Motion passed unanimously.
Commissioner Dinning moved to approve the follow
up request for indigent applications #2012-7 and
#2012-4. Commissioner Kirby second. Motion
passed unanimously.
Commissioner Dinning moved to deny indigent
applications #2012-12, #2012-11 and #2012-9 as
per the Clerk’s recommendation. Commissioner
Kirby second. Motion passed unanimously.
Deputy Clerk Nancy Ryals discussed an issue
concerning medical bills from Washington medical
providers who do not have an Idaho place of
business. Deputy Clerk Ryals informed
Commissioners that the Catastrophic Health Care
Cost Program Board (CAT) will not participate in
the payment of medical bills incurred in the
State of Washington or by a Washington medical
provider as there is no longer a reciprocal
agreement between the states of Idaho and
Washington. In addition, the county cannot count
a medical bill from a Washington medical
provider as part of the county’s $11,000 payment
obligation. The Deputy Clerk gave the example
that Northwest MedStar is a Washington medical
provider without a known Idaho place of
business; therefore, if the county chooses to
pay a bill from Northwest MedStar, that bill
will not count towards the county’s $11,000
payment obligation and CAT will not participate
in the payment of the Northwest MedStar bill.
Deputy Clerk Ryals mentioned reports that Life
Flight is expanding their services and plans to
have a base in Sandpoint set up in March 2012. Commissioners
agreed that Boundary County should pay for
Northwest MedStar services for qualified
indigent applicants for now since there is no
other option for citizens of Boundary County. Commissioner
Dinning said after March 1st,
Boundary Community Hospital can contact Life
Flight for services. Commissioners will meet
with Boundary Community Hospital representatives
to discuss the issue.
Deputy Clerk Nancy Ryals left the meeting at
10:50 a.m.
Commissioners reviewed claims for approval. Fund
totals are as follows:
Current Expense $77,447.23
Road & Bridge 112,685.62
Airport 3,495.28
District Court 8,010.18
Fair, County 36,336.00
Justice Fund 24,153.15
911 Funds 1,412.51
Health District 12,639.00
Historical Society & Museum 6,500.00
Indigent & Charity 22,376.39
Parks and Recreation 4,121.95
Revaluation 328.81
Solid Waste 68,489.33
Tort 3,101.80
Veterans Memorial 718.99
Weeds 1,091.38
Restorium 14,149.82
Waterways 246.53
Grant, Airport 25,192.55
Grant, Boat Safety 45.45
Grant, Fire Mitigation 22,500.00
TOTAL $445,041.97
Citizens are invited to inspect detailed records
on file in the Courthouse (individual claims &
Commissioners’ allowance & warrant register
record 2011).
11:00 a.m., Trial Court Administrator Karlene
Behringer, Judge Justin Julian, and Clerk Glenda
Poston joined the meeting to discuss a change in
budgeting for mental evaluations.
It was said in the past there had not been a
charge for mental evaluations done by the
Department of Health and Welfare, but the
physician who had conducted those evaluations
has retired and there will now be costs to the
counties. Ms. Behringer said she has spoken with
various doctors about performing the
evaluations. Dr. Hogan is located in Sandpoint
and doesn’t want to practice in Kootenai County
and Dr. Hayes and Dr. Wolf are based in Coeur d’
Alene and a majority of their work comes from
Bonner and Kootenai Counties. Ms. Behringer said
if in fact the doctors had to travel they would,
but typically people meet with them in their
offices. Chairman Smith discussed a person who
may be in custody that has to have an evaluation
done. Judge Julian said sometimes people will be
placed back in custody in order to make sure
they show up for their evaluation and if they
don’t come in, a court order can be issued for
them to come in. Judge Julian mentioned this is
not a mental proceeding, just regular criminal
cases.
Judge Julian explained how the process works
when someone has been arrested and how the
county has not had to worry about costs up to
this point. When the client doesn’t seem to
grasp reality there is a list of how to
determine who will pay the evaluation costs.
When there is reason to doubt a defendant’s
ability to defend such as a mental issue, the
judge starts a process whether or not to order
the evaluation. If there are indicators, the
person will be signed up for a full blown
evaluation. Chairman Smith said if evaluations
need to be budgeted those costs could come from
the District Court budget. Ms. Behringer said
yes.
Attorney Phil Robinson joined the meeting.
Chairman Smith said you don’t want to error on
the wrong side if someone is brought in with
mental issues such as suicidal tendencies. It
was said the court needs to make the initial
inquiry if the person is mentally competent and
the attorney communicates with the court on the
mental ability of their client. It was
determined that this matter is something that
needs to be looked over right away for the
upcoming budget. Judge Julian said at a minimum
he is thinking about budgeting $10,000 per year.
Sheriff Greg Sprungl joined the meeting at 11:25
a.m.
It was said there would not be pre-screening in
this area. Attorney Robinson said every doctor
at Bonner General Hospital is required to be a
designated examiner per the contact with the
hospital. Attorney Robinson said it may be worth
it to do pre-screenings at Bonner General
Hospital. Attorney Robinson said Tamra Judy used
to work for the Department of Health and Welfare
and she has offered to do evaluations even
though she is outside the organization. Sheriff
Sprungl said Boundary Community Hospital now has
a doctor in the emergency room that could
probably do evaluations.
Those present questioned approaching the doctor
that provides medical services to the inmates
about being a designated examiner.
The meeting ended at 11:35 a.m.
Commissioners and Attorney Phil Robinson
discussed the coordination process for the
caribou critical habitat issue. The county is an
entity under the Land Use Planning Act and that
gives the county standing. Attorney Robinson
said in his opinion that coordination is a way
of equals meeting at a table and ending up with
an agreement, which is a misconception. Chairman
Smith said he feels the county would do better
to have the public hearing and voice the
opinions. Attorney Robinson said if you believe
that this is an evil act of an evil dictator
doing something, coordination doesn’t fix that.
Coordination means the U.S. Fish and Wildlife
Service has to address that they’ve
“coordinated” with the county and that they
listened and the result could still be not the
favorable result. Attorney Robinson said he was
never one to believe the county mandates
anything in coordination. The U.S. Fish and
Wildlife Service say they have to listen and
when it is done, they say “they listened”. The
dependency on coordination mandating anything
onto the Fish and Wildlife Service is nothing.
Attorney Robinson suggested the county not waive
any rights to public hearings and public
meetings. Attorney Robinson said his
understanding is that Bonner County did not
respond in time to request a public hearing, but
that they had opted for coordination. Sheriff
Sprungl said he can’t do anything to the Forest
Service as there is no over reach as the federal
government has ordered them to do this. Sheriff
Sprungl said it will be the Forest Service that
closes certain roads not the U.S. Fish and
Wildlife Service. Commissioner Dinning said once
Fish and Wildlife designates and they consult,
they will mandate what the Forest Service needs
to do. Chairman Smith said the Fish and Wildlife
Service was behind the grizzly bear management
area issue, but it was the Forest Service who
had to close the specific number of roads as
required by Fish and Wildlife.
Commissioner Dinning moved to grant an extension
of time to pay year 2011 taxes for parcel
#MH61N01W25615A until June 20, 2012.
Commissioner Kirby second. Motion passed
unanimously.
Chairman Smith updated Attorney Robinson on the
matter of Search and Rescue and the posse. The
issue of coverage for service horses and dogs
was brought up. Chairman Smith mentioned Mr.
Kerby had determined that horses could not be
covered by ICRMP, but that still leaves dogs. In
order to have dogs insured the county has to
have a leasing agreement when the dogs are
leased to the Sheriff’s Office. Attorney
Robinson mentioned what losses could be included
in the MOU. Attorney Robinson said to notify
ICRMP how many dogs will be leased. Sheriff
Sprungl suggested naming the dogs as the dogs
need to be identified on the county’s inventory.
The meeting ended at 11:55 a.m.
There being no further business, the meeting
recessed until tomorrow at 11:00 a.m.
***Tuesday, February 14, 2012,
Commissioners met in regular session with
Chairman Ron Smith, Commissioner Dan Dinning,
Commissioner Kirby, and Deputy Clerk Michelle
Rohrwasser.
11:00 a.m., County Outside Auditor Leonard
Schulte, County Clerk Glenda Poston, and Chief
Deputy Clerk Tracie Isaac joined the meeting to
go over the review of the county’s 2011 audit.
Mr. Schulte said the 2011 audit is a very
similar layout as in the past, with the
exception that Boundary Community Hospital is no
longer included as the component unit as the
county is not responsible for debts incurred by
the Hospital.
Mr. Schulte said first off is the scope of the
audit and what he has audited. Next are
standards under which the audit was performed.
The last point is the actual opinion from
auditor, which is a clean opinion with no
exceptions and it is in accordance. The main
reason for the audit is for that statement. The
clean opinion is what you really want to strive
for, according to Mr. Schulte. Remaining
portions are various letters referenced
primarily for federal compliance aspects.
Mr. Schulte said page 11 of the audit financial
statements contain two methods of reporting for
the county as a whole and then there are
statements on the more individual fund level.
For the county as whole it is on a measurement
focus of all assets, long term debts, etc., and
governmental activities are separate from
business activities such as the Restorium. Under
the Governmental Activities Column, the total
assets are $12,828,000 and landfill closure and
post-closure care costs make up that total of
$12,828,000. Commissioner Dinning asked where in
the audit the estimate of closure costs are and
Mr. Schulte said page 31. Mr. Schulte said he
states the landfill’s life expectancy is another
25 years.
Those present reviewed liabilities, maturities
on long term debts, compensated absences, etc.
Commissioner Dinning asked if the report shows a
potential for sick leave pay and Mr. Schulte
said no as sick leave isn’t paid if the county
had to close it doors. The total current
liabilities total is $434,944 and includes
lease/purchase obligations. The accrued portion
of estimated landfill closure and post-closure
care costs is $1,050,537. Mr. Schulte said Page
31 shows how this information was calculated.
Commissioner Dinning said the county has the
ability for non-appropriation for
lease/purchases and he asked if that should
show. Mr. Schulte said no. Those present
reviewed various line items, net assets, capital
acquisitions, etc.
Page 12 is information on Government-Wide
Statement of Activities. Mr. Schulte said the
Restorium began the year with $303,816 in net
assets and ended the year with $380,690 and that
is a good thing as the Restorium operated at a
profit.
Mr. Schulte said Page 13 is an alternative
approach that shows the fund financial
statements. Major funds, Current Expense,
Justice Fund, Solid Waste, Road and Bridge, and
everything else is all together as the aggregate
remaining. This is also a multi-column approach,
according to Mr. Schulte. The measurement focus
is identifying a fund balance. The net of
uncollectible property tax is the amount of
property taxes not collected within 60 days of
year end, September 31, 2011. These are not
considered available expendable resources. Mr.
Schulte said the total of tax deferred revenue
is $96,994 as it was not collected in 60 days.
Mr. Schulte said approximately $13,000 was
collected within 60 days of year end.
Mr. Schulte said there is a slight change in
presentation for the accounting principal for
the purpose of giving consistent comparable
information for governments when it gets to the
point of reflecting fund balances. Mr. Schulte
said there is a change in how restricted funds
are reflected. Under the restricted fund
category are landfill closure costs. The
assigned fund balance is not restrictive, it’s
not designated, but it is limited in some
respects. For example Road and Bridge has
$1,422,534 that has been assigned to that
department for Road and Bridge activities only.
The only fund that is unassigned is Current
Expense funds. Mr. Schulte said this change
doesn’t affect the total it’s just how the total
is broke down. Commissioner Dinning said he
recalls asking the last time if there is any
correlation if the county has Justice Fund cash
equivalent of $838,073, but the carry forward
shows $456,000. Clerk Poston said explained that
is money left after payroll and expenses, but
she is figuring this is in the middle of summer
whereas Mr. Schulte has true figures from the
end of the fiscal year. Those present discussed
cash carry forward.
Mr. Schulte said Page 15 of the audit consists
of statement of revenues, expenditures, and
changes in fund balance. This page shows change
in funds throughout the year. Mr. Schulte said
in the Current Expense, the General Fund shows a
decrease of $22,278 and a decrease of $269,901
for the Road and Bridge fund, but all other
departments have an increase. Mr. Schulte said
the fund carry forward is smaller.
Mr. Schulte said the last page is on the
schedule of findings and questioned costs. Mr.
Schulte said there is nothing noted there and
there are no fixed asset comments. Commissioner
Dinning asked about having to reappraise. Mr.
Schulte said there are post employment benefits
that he is concerned about if a calculation is
needed to determine if the county is funding all
liability for health insurance. Mr. Schulte
mentioned the need to recognize post employment
to determine there is a group of employees with
different insurance for younger employees so
older employees are subsidized by younger
employees. Mr. Schulte said this is more of an
accounting issue saying if there is unfunded
liability such as paying premiums as you go,
disclosure is saying based on present group,
there may be higher liabilities coming because
of that that isn’t recognized.
Mr. Schulte said it just means the county would
have lower rates if they had all younger
employees.
Those present discussed information in Mr.
Schulte’s cover letter to include qualitative
aspects of accounting practices, accounting
estimates, and difficulties encountered in
performing the audit, to which Mr. Schulte said
he had no significant difficulties in dealing
with management to obtain information.
Mr. Schulte said in the Memorandum of Other
Conditions, the first item pertains to accounts
receivable at the Community Restorium. It is a
significant issue that came to his attention,
but it is not considered a finding. Mr. Schulte
said the issue is a repeat as the Restorium
accounts receivable system has not improved over
the years. Mr. Schulte said he had recommended
the Restorium utilize the computer bookkeeping
program that they have had. Mr. Schulte said he
met with the Restorium’s administrator and
assistant administrator and explained what he’s
seeing in the receivable records and why it
doesn’t work and what needs to be added. Mr.
Schulte said if the staff are going to continue
doing the bookkeeping by hand he would have to
question their sanity as it is so difficult to
do it by hand and so easy to do it by computer.
Staff just needs to set the program up and learn
to data input and realize the benefits the
system provides. There is no balancing taking
place in the present system, according to Mr.
Schulte. Utilizing the software would make like
a lot easier for the bookkeeper. Chairman Smith
said he has asked the Restorium Administrator to
provide a detailed report of the rental
financial information. Chairman Smith said he
would review Mr. Schulte’s written statements on
this subject with Restorium administrator. Mr.
Schulte said he could help them with certain
information, but he can’t do the books for
Restorium. Mr. Schulte said he or his staff can
help the administrator with the system set up.
Mr. Schulte said another minor item is at
Extension Office. The Extension Office bank
accounts had extensive use of debit cards versus
credit cards. A debit card doesn’t require
signatures whereas a credit card or check
requires two signatures. Mr. Schulte said he
advised Extension Office staff to discontinue
use of debits cards and to use a credit card if
they need to purchase with plastic so there is
another step before the transaction hits the
bank.
Chief Deputy Clerk Tracie Isaac asked Mr.
Schulte if a member from his staff could help
the Restorium Administrator to get started on
learning the bookkeeping program and Mr. Schulte
said yes.
The meeting with the outside auditor ended at
11:46 a.m.
Commissioner Dinning moved to sign letter of
support for William Barquin to serve on the
National Advisory Committee for Implementation
of the National Forest System Land Management
Planning Rule. Commissioner Kirby second. Motion
passed unanimously.
There being no further business, the meeting
adjourned at 12:00 p.m.
/s/ Ron
Smith, Chair
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