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Comm. Hinutes--Nov. 21, 1989 383 <br /> <br />high and low salary range, with the midpoint being $59,172; and <br />that the Commission authorize the county judges, effective <br />January 1, 1990, to be paid an annual salary of $51,948, with <br />any additional increase in salary for 1990 to be acted upon at <br />such time the Commission receives the report from the new <br />personnel director. On roll call vote, the motion carried <br />unanimously. <br /> <br />16. AUDIT REPORT, Explained <br />Wayne Hokanson from the State Auditor's Office reviewed the Audit <br />Report of Cass County for the year ended December 31, 1988. He said <br />financial statements contained in the report are in compliance with <br />generally accepted accounting principles, with the exception of the <br />general fixed asset account group which is not included in the audit. <br /> <br />He proposed opportunities for improvement in county operations in the <br />area of deficits, County Court administrative fees, Sheriff fees and <br />checking account, check signing machine in Auditor's vault, <br />comprehensive financial statements, accounts receivable and accounts <br />payable being recorded on general ledger, fixed asset records, Board <br />minutes being signed by Chairman and Auditor, and Water Resource <br />Districts. He understands some of the items have been resolved and <br />that the County is working on others. He said the County should have <br />a reserve fund of about 15 per cent in the general fund. <br /> <br />Mr. Shannon noted that the County's bond rate would improve with a <br />higher reserve, thus saving money. The Commission is taking steps to <br />increase reserves by 5 percent per year starting in 1990 up to 15 <br />percent. <br /> <br />Looking to the future where the County may be building a new jail or <br />remodeling the present one, Mr. Montplaisir said losing a percentage <br />point or a portion thereof on the bonds over a 20 or 30-year period <br />would amount to large sums of money. <br /> <br />17. BUDGET, 1989 revisions MOTION, passed <br /> Mrs. Toussaint moved and Mr. Shannon seconded to hold a <br /> public hearing at 9:45 a.m., December 5, in the Commission <br /> Room, on 1989 budget revisions proposed by the County <br /> Accountant. Motion carried. <br /> <br />18. ELECTION, Inspectors approved for special election MOTION, passed <br /> Mrs. Toussaint moved and Mr. Wieland seconded to approve <br /> inspectors for the December 5 special election in the rural <br /> precincts as listed by the County Auditor. Motion carried. <br /> <br />19. Election, Sheriff support services MOTION, passed <br /> Mrs. Toussaint moved and Mr. Wieland seconded to authorize <br /> the Sheriff's Office to assist the Auditor in delivering <br /> election supplies and absentee ballots to the precincts for <br /> the December 5 special election. Motion carried. <br /> <br />20. OFFICER'S REPORTS, Received and filed MOTXON, passed <br /> Mr. Wieland moved and Hr'. Sondrall seconded to receive and <br /> file Officer's Reports for October, 1989. Motion carried. <br /> <br /> <br />