08-01-2023 Budget Minutes
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08-01-2023 Budget Minutes
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Commission Minutes—August 1, 2023 5771 <br />SPECIAL MEETING OF CASS COUNTY BOARD OF COMMISSIONERS <br />MEETING IN BUDGET SESSION <br />AUGUST 1, 2023 <br />1. MEETING CALLED TO ORDER <br />Chairman Chad M. Peterson called the special meeting to order at 8:00 AM on Wednesday, July 26, <br />2024, with all members present as follows: Tony Grindberg, Duane Breitling, and Jim Kapitan in <br />person and Mary Scherling and Chad M. Peterson via Microsoft Teams. Also present was County <br />Finance Director, Brandy Madrigga; County Administrator, Robert Wilson; Human Resource <br />Director/Assistant County Administrator, Tracy Peters; Accounting Manager, Sarah Heinle; and <br />Accountant Gerald Jenson. <br />2. BUDGET/LEVY SUMMARY <br />Ms. Madrigga said in 2024 the value of a mill will be $1.26 million. She said the 2024 preliminary <br />budget has a decrease in general fund mills from 30 mills to 28 mills, putting Cass County's total mill <br />levy at 52.55 mills, down from 54.55 mills in 2023. Ms. Madrigga showed a graph of Cass County's <br />mill levy from 2013 to 2024. Total mills were the highest in 2013 at 72.95 and total mills were the <br />lowest in 2018 at 52.51. <br />Mr. Grindberg asked when the Human Service Zone budget was cut from the General Fund. Mr. <br />Peterson said the Human Service Zone was removed from the General Fund and taken over by the <br />State between 2017 and 2018. He said the general fund mill levy was 61.21 in 2017 and reduced by <br />10 mills to 52.51 in 2018, reflecting the change. <br />3. GENERAL FUND REVIEW <br />Ms. Madrigga reviewed the County General Fund budget summary. She said the 2024 preliminary <br />budget as reviewed by the Commission during budget hearings last week includes $47,560,136 in <br />revenues and $50,505,567 in expenditures, leaving revenues under expenditures by $2,945,431. <br />She said the excess expenditures can be covered by the General Fund balance and will leave the <br />ending balance at $13,972,611 or 27.67% of expenditures. <br />4. 10-YEAR GENERAL FUND ANALYSIS <br />Ms. Madrigga reviewed a chart showing the budget versus actual figures from 2013 to 2024. She <br />said the chart reveals that in the past, the Commission has approved a budget which has deficit <br />spending, however, actual expenditures and ending balances are well under budget and there was <br />no deficit. She said in 2018, 2019, 2020, 2021, and 2022 there was over $3 million of unused <br />budget. She said over the past 10 years, the average total of unused budget was $2,551,712. <br />5. FUTURE BUDGET IMPACTS <br />Ms. Madrigga discussed various future budget impacts such as the value of a mill will increase each <br />year, 2025 is a non-election year, in 2025 the Sheriff's Office will add staff for the Jail Housing <br />Addition, interest rates looking to decrease, consumer price index looking to stabilize, and the <br />Career Workforce Academy funding will be completed in 2025. <br />Mr. Peterson said there will be an opportunity to decrease mills in the Building Fund in the next 3 to <br />5 years after current projects are complete and no larger projects are needed. He said another large <br />budget impact is staff salaries. He said the County needs to look at the long term impacts of <br />condensing the County's pay matrix to 12 steps before the final budget is approved this fall. Mr. <br />Peterson said he would support a 3% cost of living increase (COLA) or a 2% COLA and moving to <br />12 steps. <br />Mrs. Scherling asked what the current preliminary 2024 budget includes for salaries. Ms. Madrigga <br />said the current 2024 preliminary budget includes a 3% COLA and no step changes as directed by <br />the Commission during budget hearings. Mrs. Scherling said the County has a salary consultant, <br />Gallagher, to help the County make impartial decisions. She said if Gallagher's recommendation is <br />to reduce the matrix to 12 steps, the County should move to 12 steps.
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