[0:13] facts are facts. >> Yeah.

[0:24] » All right. Okay.

[0:29] meeting will um come to order. Um

[0:34] we did not do our prayer today and uh sometimes on these special meetings I

[0:39] haven't done that but um we will at our next regular meeting and Robert I didn't

[0:46] say specifically but it's kind of your turn if you'd be willing to the next

[0:50] meeting. >> Okay. Um,

[0:56] all right. So, for public information, copy of Nebraska Opens Meeting Law Act

[1:02] is available at the county clerk's desk. Uh, we'll have roll call.

[1:07] » Harris, >> yes.

[1:09] » Risig, >> yes.

[1:10] » Meer, >> yes.

[1:12] » Blue, >> yes.

[1:13] » Parsley,

[1:17] » stand for the pledge of allegiance. I aliance to the flag of the United

[1:24] States of America and to the republic for which it stands. One nation under

[1:30] God, indivisible, with liberty and justice for all.

[1:40] Um I think everybody here um has been here

[1:46] many times before. I will just remind everybody that to speak into your

[1:50] microphone. Uh this is at least being recorded. I

[1:54] don't know if it'll be played back, but um it's at least being recorded and um

[2:00] so we need to speak into our microphones.

[2:03] Um and uh we'll go from there. Um,

[2:12] all right. Next item is approval of the agenda and consider any modifications.

[2:18] Anything that you have for >> I don't have anything. Robert, do you

[2:23] » modifications? Okay. >> I move to approve the agenda.

[2:27] » Is [snorts] there a second? >> I'll second.

[2:31] » Motion and a second to approve the agenda as presented.

[2:35] Um, >> Kelly, this call the role.

[2:40] » Are you sure? >> Yes.

[2:41] » Okay. Uh, Blue, >> yes.

[2:45] » Risig, >> yes.

[2:46] » Meer, >> yes.

[2:47] » Harris, >> yes. We're calling the role because the

[2:51] um this screen over here is the only one that is available. And uh so anyway,

[2:58] we're going to call the role on these. >> I'm set up to do it. So,

[3:02] » right. Um, all right. Um,

[3:08] just uh remember that the board reserves the right to go into executive session

[3:13] if deemed necessary. Don't anticipate that today, but um if something comes

[3:18] up, we might. Um, okay. So the first item on the agenda is

[3:26] to discuss and consider approval of resolution for subdivision preliminary

[3:31] levies for fiscal year 2026 2027. Miss Kelly, you just I uh provided you with

[3:40] the backup and then prepared it onto the resolution. What happens is the

[3:48] subdivisions uh let me know by September 1, no,

[3:54] August 1st, excuse me, their preliminary request. And then uh Robert provides us

[4:00] with evaluations for each of those subdivisions.

[4:04] Here's all his work. >> So that's where those numbers come from.

[4:10] It just calculates on its own with formula.

[4:18] Robert has double checked my work and then kind of has triple checked us. So,

[4:24] all right.

[4:29] And uh so this is a requirement to that you had

[4:36] to present it and then we need to pass this resolution. But there's still what

[4:40] we would call um preliminary or would the these be finals.

[4:47] » This is not We'll do another resolution for finals,

[4:52] » but this is they Robert needs this information for our budget as a county,

[4:58] » right? >> And refresh my memory. the um Robert the

[5:04] the entire um

[5:08] isn't there a maximum entire levy when we add these along with the county levy

[5:14] that we can be more

[5:21] » that's all right >> each subdivision

[5:24] guidelines >> yeah they have maximum

[5:26] » I know that >> it [clears throat] feels like we're 50

[5:31] 50 cents Yeah. So that's what it always seems

[5:35] that we're close to the normally the fire departments are always maxed out at

[5:40] their maximum 04. Yeah. And then they have some of them have bonds on top of

[5:45] » Well, we've only got one with a bond. >> Uh Gearing Valley got theirs paid off

[5:49] and have not added it. I just left the line there so I don't have to remember

[5:54] to create it if they ever do again. [snorts]

[5:57] » So on page four of this airport

[6:01] You got it marked in yellow. Is there >> That is me because I wanted to double

[6:05] check. I thought that they had a levy limit of that. 035 and so I wanted to

[6:10] make sure I couldn't find it. We had a a levy refresher from Department of

[6:17] Revenue and I couldn't find that limit. So um we we just found it in statute and

[6:23] I was right. It was just my choice. >> How much is the limit

[6:26] » at that point? They cannot go above >> exceeding them limit. No, not for their

[6:30] general. >> They're at the

[6:31] » They're at it. >> They're at the limit.

[6:33] » They're They're on the limit, but Okay, but you go to 03747

[6:38] » with a bond. >> That is their bond though.

[6:41] » So, we're Okay, that's not exceeding. So, that yellow line correct me. Okay,

[6:44] let's go to the other page. There's another one over here for Sheep Creek

[6:47] Fire District. >> I see

[6:50] 04 as well. So, they're they're not exceeding theirs, I don't believe,

[6:53] either, are they? >> No.

[6:54] » Is there a reason you noted that with yellow Kelly? because we don't calculate

[6:58] that when it it's figured by Sou County. >> I see Sou County did but

[7:01] » I just to make sure with their clerk that they got that information.

[7:05] » But my question was we're not exceeding pink. There not nobody going for a pink

[7:09] postcard here on that I can see. >> Well, this doesn't have anything to do

[7:13] with the pink postcard at all. >> Can't determine it

[7:17] » at this point. >> No.

[7:18] » Okay. >> And then fire districts are not a part

[7:20] of the pink postcard either, >> but they haven't exceeded a 0.4 either.

[7:24] » Correct. >> Okay. That's my only question.

[7:29] » I see minute iss at 0.5, but they've got a 0.1

[7:37] bond. >> Yeah, they built a new firewall. I guess

[7:40] that's what I am. >> Okay.

[7:42] » What are you on? What page? >> Minitar's military fire.

[7:47] » Oh, yeah. That's their bond.

[7:51] » I didn't see the bond ahead. I just saw the zero five.

[7:55] » [snorts]

[8:00] » Right. And that bond had to be voted on and they had to do that

[8:06] by

[8:12] all right. So um she has prepared the resolution.

[8:17] Is there anything else before we um take action on these items?

[8:26] I would move for approval of the resolution.

[8:30] » I'll second that. >> So, we have a motion and a second to

[8:33] approve the resolution for the um

[8:39] political subdivisions.

[8:43] Any other discussion?

[8:48] Hearing none, we'll vote. Miss Kelly >> Meyer,

[8:51] » yes. >> Blue,

[8:52] » yes. Harris, >> yes.

[8:54] » Rais, >> yes.

[9:00] » All right. Next item is the preliminary budget discussion. Uh, Robert, you're

[9:06] going to lead this. >> Yes, sir. So, um, if I could, I want to

[9:12] take a minute and kind of just do a little background what led up to this

[9:16] year's budget so everybody could have it fresh in their memory. So, um, going

[9:21] back to last year, uh, our total valuation last year was 4.162, and I'm

[9:27] going to abbreviate these because it's in billions, but it's 4.162 billion for

[9:34] last year. Uh, our tax asking last year was 15,293,952.

[9:42] And that's all in your handouts that you all have. It's it's actually documented

[9:45] on there. Um, our general fund levy was uh 343539.

[9:52] Our bond fund last year was 023873 for a total of 367412.

[10:00] That's the important number. Remember last year's um and it's again it's on

[10:06] your sheet the last last year's total levy. So current year, you know, we went

[10:11] through a process. We started in May starting to gather data from everyone,

[10:17] you know, getting an initial uh pass. The board uh and we had some workshops

[10:22] and the board had recently was given an initial draft of what a working draft of

[10:28] what we were doing. And you know, each day it firms up a little bit more. We're

[10:33] here today for preliminary budget approval, which means it [snorts] still

[10:37] could change and the board can I mean obviously make changes anytime they want

[10:41] to clear up in time until we until the board approves it on September 23rd.

[10:47] Okay. So for this year, our valuation came in at uh 4.38

[10:54] billion. There was there was some uh decent growth there. Um the current

[11:00] budget as you have it in front of you is it has a current tax asking of 15,57238.

[11:07] So that's about that's an increase from last year's tax asking by 276,000.

[11:14] Um >> say that number again. 15 what?

[11:17] » 1557238.

[11:21] » That's the tax asking down towards the bottom on your spreadsheet.

[11:30] Okay. Okay. It's clear at the bottom in that yellow column. You saw it. Oh, you

[11:34] found it. Okay. So, uh, so that was an increase from last year's tax asking by

[11:40] by only $276,000 and some change. Um,

[11:45] so we had a lot of things happen this year. We did increase our insurance

[11:50] amount that each department is contributing by $100 per month per

[11:54] person. So that was about a $300,000 increase that nobody can control. So

[12:00] that's actually more than what our increase is. So that means that people

[12:03] have really, you know, cut their budgets for the most part. Um, and also we have

[12:09] step increases this year and the officials have new salary starting

[12:14] halfway through this budget year. So, uh, I think my point there is that

[12:20] really good job I think to get down to 276 really tight and we'll talk about

[12:25] some of those things and why I think it's really tight. But that would get us

[12:28] to a general fund levy of 333732 bond fund of 021068

[12:37] with a total of 354801.

[12:42] So, as is this would um keep us out of a joint public hearing because our our

[12:51] limit on page two, if you see that, our limit uh

[12:56] a limit before we have to go to a tax authority or tax go to a joint public

[13:00] hearing is 15 million 833190. So, we have up to that. But we have an

[13:07] overall authority if we exceeded that went to the pink postcard we have an

[13:10] overall authority of 16.331 million. Okay. So that's kind of the

[13:16] stats as they stand at this moment. Uh those can change if we make changes uh

[13:21] to the budget. Um so um I did send this out to uh the officials

[13:30] um Monday Monday evening actually and everybody most everybody uh reviewed has

[13:36] reviewed their budgets. There were a few changes most of them minor um didn't

[13:41] affect the numbers too much. Still waiting for I think a couple of people

[13:47] um and that's okay. I don't expect anything major out of that. Um, but just

[13:51] note that one other thing that I'm waiting to firm up is I've calculated

[13:57] the the bond uh expenditure for this year and I've reached out to

[14:04] DA Davidson to confirm the exact amount. So I think I'm really close. So if not

[14:09] spot on, but I still need to confirm that. So just know it may change

[14:14] slightly. Um, so, um, so we're, you know, the

[14:20] board's goal was 15.5 million, which was roughly, if you looked across the

[14:25] county, be a 1.3% increase to the budgets. Um, you know,

[14:31] we had a we had a couple of departments that struggled. I know that there were

[14:34] lots of conversations uh in the budget hearings with sheriff

[14:38] regarding detention center and the sheriff's office [snorts] and the board

[14:42] gave gave them preliminary approval. um th those two departments are really you

[14:47] know had an had an increase so that puts a lot of pressure on on the budget for

[14:52] this year. Um so from you know you can see the overall

[14:59] and and um by department the summary that you have and um my recommendation

[15:06] is that in order to get down to that 15.57

[15:10] you'll see you know we had you know we're not um we're only putting like

[15:16] $50,000 in the capital improvements. we're not um you know really putting any

[15:22] socking any money away and actually we have to take money out of the reserve to

[15:26] get that 15.5. So my recommendation is

[15:31] that uh we u go up to something slightly less than pink postcard limit and and

[15:41] actually put that back in the um in the reserve. Last year we had a reserve of 2

[15:48] 86 million and I think that had been the reserve

[15:52] the budgeted reserve I should say for the last couple of years at least and in

[15:58] order to get us to that 15.5 mark I had to take down to 2.5 million don't really

[16:02] like that I mean from from my perspective in my seating

[16:07] » say that one more time >> so whenever you prepare the budget you

[16:10] have to to calculate in a reserve what what you should have left over at the

[16:14] end of the year and it's been 2.86 86 million for the last couple of years is

[16:19] what's in the budget as a number that the board can change. And in order to

[16:24] hit that 15.5, we had to drop that down to $2.5 million. So about a $360,000

[16:31] decrease. >> That's the amount going into reserves.

[16:34] » The 2.5 would be for this year. Okay. >> That's right. So technically, if

[16:38] everybody spends the amount of money they're supposed to and all the revenue

[16:42] comes in exactly right, you would end up with $2.5 million left over. carryover

[16:47] for the next year which this last year we had 2.2 million carryover but the

[16:53] budget for the carryover was 2.86. So what that what that really means if

[17:00] you look at it analytic analytically is mean that revenues didn't meet what the

[17:04] expectations were more than likely the biggest piece of it

[17:07] » but you don't have any control over that. Well, if we add it in now, we do.

[17:12] We can build an idea, but >> yeah, a some some of the revenues are

[17:16] are really predictable and some of them aren't. You know, when you look at the

[17:21] appointed council fees for like the county court, uh, and

[17:26] it's a wild guess. >> You know, we have we have two or three

[17:30] years worth of history, so we can plan off of that, but we could still be

[17:33] wrong. And others are more predictable. So, you're right.

[17:36] » Marshall money that comes for the detention is

[17:39] unpredictable >> unpredictable timing for sure is

[17:43] unpredictable, >> right?

[17:44] » So, you know, getting them all the funds in for the same fiscal year is always a

[17:48] struggle. >> But but my recommendation would be that,

[17:52] you know, our our limit before going to the pink postcard

[17:56] is um you pull the right 52 uh

[18:04] » let me pull it up here real quick. Sorry.

[18:06] » 1583 >> 15.833. 833190.

[18:10] » Yeah. So that's our limit. And what I would suggest is that we actually

[18:16] increase that reserve that I currently have at 2.5

[18:21] to 275. So 2 and 3/4 million. And what that

[18:27] does, it gives us a tax asking if you see on the screen of 15,820238,

[18:34] which is about um you know uh what 13 roughly 13,000

[18:43] below the pink postcard limit and that you know it's not as high as as a

[18:49] reserve has been. Um but I think the main thing we have to focus on this year

[18:53] is I think we could certainly get by with a 75 reserve. We just have to

[18:58] communicate with our officials and say, "Hey, you you've gone through your

[19:02] budget numbers once, you've gone through your budget numbers twice, you've gone

[19:06] through a third time, and you need to meet your budget numbers." You know,

[19:10] this thing of people coming in over budget. Um you the ones that did, you

[19:14] know, the board has approved additional funds this year for the county court

[19:18] because they came in under or over, excuse me. Um Dave's budget this year is

[19:25] a little less so. Um, and it sounds like he's very certain that he is not going

[19:29] to see this year. U sheriff, you know, we already talked about the sheriff in

[19:33] in the um um detention center. Um so in short, my recommendation is to, you

[19:42] know, to to actually consider preliminary number of that 15 820 238.

[19:48] The good news is that if you look over here on the screen, and I'll I'll blow

[19:53] this up just a little bit. It is on your on your sheet. I know it's

[19:57] a little hard to read, but you see last year's total levy, including uh general

[20:03] and the bond was 3.67412. By by going up to that limit or that

[20:08] amount that I just mentioned, we would still be lowering our limit and staying

[20:13] out of the pink postcard. So, we'd be at 3.60498.

[20:16] I know the board's two goals, at least the way I heard them, well, actually,

[20:21] there were there were There were two goals. We're meeting the pink postcard.

[20:26] Um, but the 15.5, I'm suggesting that was a goal, but I

[20:31] think we should go to this a little higher number of 1520.

[20:35] » Will that 15 the number you just gave us 15820? Will that be the basis for the

[20:40] new cap next year? Then they'll figure the percentage increase off of that.

[20:45] » Yeah. So, yeah. So, if you go to the second

[20:48] » What did you ask, Russ? >> Pardon?

[20:50] » What did you ask? >> Okay. The number Robert just gave us if

[20:53] we ask 15 >> million2 820 238 then that'll be the

[20:58] basis for the new cap next year otherwise our basis for the cap next

[21:02] year is going to be the 155. >> Yeah. So when you when you look at when

[21:07] you when you do the calculation you have to take the prior year's tax asking. So

[21:12] that's where you start and I have it on the screen. It's on your sheet as well

[21:15] on page two. There there are two pieces to calculating this. Um Every county

[21:23] will get a 2% of a base 2% of last of the prior year

[21:30] tax asking. Okay, that's step one. Step two is real growth percentage and that

[21:36] real growth percentage is current year growth. So this year was $63 million and

[21:42] change and the prior year total valuation 4.162

[21:47] which gives you 1.53. So an overall increase over last year's tax asking by

[21:53] 3.53%. So to answer your question, just to

[21:57] explain explain for everybody to answer your question, yes, that number the 15

[22:02] 820 would be the starting of the calculation and then we would add growth

[22:07] upon we' add 2% and then whatever growth we get through the assessor's office.

[22:11] » Right? But I would only caution that. So the goal can't be let's spend more money

[22:16] so we have a higher basis so we can spend more next year. It can't be that.

[22:20] » Okay, let's let's look at this realistic. We never gave up a cold this

[22:24] year, >> right?

[22:25] » We don't build this basis of what's the plan next year.

[22:29] » Well, we don't have the money this year.

[22:32] Things aren't getting any cheaper. And if we don't increase this and not you

[22:37] guys freeze another cola, you know, if if everything goes good, the economy

[22:40] turns around a little bit, we get some reservoirs filled back up, we're going

[22:44] to want to give a we are going to give it out of this

[22:47] budget because we aren't going to have the increase.

[22:53] » I can't hear you.

[22:58] uh per our discussions between the officials meetings and the IT committee,

[23:02] the phone system we have here is suns setting in 2029. So that's not going to

[23:06] be a cheap spend >> to get that going. So if we can build

[23:10] those reserves a little bit, we can help soft a little bit and if we don't start

[23:17] this when this phone system sunsets, you're going to shut down business here.

[23:19] So >> when sunsets

[23:21] » the phone system, the shortell system will go away in 2029. So the county is

[23:25] going to have to replace the phone system. It's just it's a reality of the

[23:29] world today. So just things to look forward that we have to plan for because

[23:33] » well nothing ever ends. That's for sure. Every year or it's a radio

[23:37] » for you to consider as you go forward because

[23:39] » if you recall last year during the budget meetings Chris Lynn brought this

[23:43] up to the board and we've been talking about it over the last year in the IT

[23:47] meeting as Kurt said. So it is we don't have uh we've asked but we the IT

[23:53] committee doesn't yet have a number. Uh Chris Lind is currently looking at three

[23:59] or four phone systems. So once we know what the estimated number is, we'll

[24:04] communicate that to everybody, but um you know, right now we don't know what

[24:09] it is, but that is true. At some point we're going to have to budget for that

[24:12] and have the capital for that to spend on it. And there's a question um and I

[24:18] know Heather and I have talked about it a little bit and we need to do a little

[24:22] bit of research as to whether we can use capital improvement funds for the phone

[24:26] system. Um I think we can. I think Heather thinks we can't, but there's

[24:32] some very specific state um statute language about how you can handle that.

[24:38] We both talked about we both need to go look at that. So uh but still yet the

[24:43] current capital um fund that we have we use that for to borrow throughout

[24:49] throughout the year whenever we don't have a lot of revenue coming in until

[24:53] our next tax cycle. Definitely. We've got to increase something here. Build a

[24:57] reserve. Every year since I've been here, you know, we bought radios. I

[25:00] believe the first year, the second year we put in a million dollar bridge. You

[25:04] know, it's every year we we spend, you know, we buy something big. We bought

[25:08] that almost a million dollar gen set. The the unit itself was 500,000, but

[25:12] till they added it all together, did all the work, I mean, that thing was 700

[25:16] something thousand dollars. Everything we do here is a million dollar project.

[25:20] And to pick up a couple hundred thousand here isn't isn't a lot of money for what

[25:24] we spend. Just like I said, if we're going to be doing a phone system, you're

[25:27] probably looking at what half million dollars more to put that phone system

[25:30] in. >> Just guessing. I don't have any clue. I

[25:32] haven't talked to anybody, but everything we do here is a half million

[25:35] dollars. >> Yeah. Not not to start not to sidestep

[25:40] the discussion, but on the phones, there are some options. You have traditional

[25:44] phones, but then you also also have to telephones that run through your

[25:48] computer. You a phone on your desk and those options sound like they're less

[25:54] and actually sound like a better option for the county. So, but yeah, I would

[25:58] say, you know, based on my experience, you if you're going to get a phone

[26:01] system for place this size, it probably would be a half a million dollars in

[26:05] most cases. >> So, um, Robert, I'm not seeing that

[26:11] number, the number you're suggesting on the paper here anywhere. Give me that

[26:15] number again. So yeah, I just changed it on on there. I wanted to present what I

[26:20] what I came in with. >> 15 how much?

[26:23] » 158 220 >> 15 820 238

[26:28] » 820 230 >> which is approximately

[26:32] 13,000. Yeah, roughly 13,000 under the pink

[26:37] postcard public hearing, >> right?

[26:40] » And and that mill levy would be what? That mill levy would be um the overall

[26:47] including the bond would be 360 498

[26:53] compared to last year's 3.67412. >> Right. And that 158

[27:00] that includes the bond. Right. >> It does.

[27:02] » Right. So, if you if you look off to the right, uh the yellow um highlighted

[27:09] boxes, that's the breakdown between the general

[27:13] and the bond fund. And u again, the paper you have won't

[27:20] have those adjustments we just made on the screen.

[27:23] » I know I I I missed one of the the big meetings with the sheriff and everybody

[27:27] else. Correct me if I'm wrong, but this budget does not include a cola for the

[27:32] employees. >> It does not.

[27:34] » And and quite honestly, in looking at it, um, unless you wanted to further

[27:39] decrease reserves, which I am not recommending, I I would be opposed to

[27:44] that. Um, that would be, you know, the only way that you could actually get a

[27:49] cold >> or you hit the pink postcard

[27:51] » or hit or hit the pink postcard. >> So,

[27:54] » because you mean the board has >> what's the ramification of hitting the

[27:57] pink guard? you're getting a meeting and explain your budget, right?

[28:00] » That's right. >> Okay.

[28:01] » That's right. So, the board the board has the board has authority

[28:06] » um you know up to 16.331 million.

[28:12] » So, >> which is 500,000 more.

[28:14] » Yeah. If I remember right, when we were talking about coals early on,

[28:19] » it was like a 2% was 300,000 or something like that. And I might be

[28:24] wrong. >> I didn't time to calculate anything I

[28:28] think for day but I will

[28:31] » but I'm just I'm trying to remember >> I think it would be less than that then

[28:34] actually >> less than that

[28:36] » okay that might have been a 3% but I don't recall

[28:40] » because the well a couple things we have certainly we have

[28:46] um step increases for I'm going to suggest

[28:51] 50% of the people >> if not the majority

[28:54] » every year >> right And we have

[28:59] um the increases for the elected officials

[29:03] and their deputies that will go into effect in January. And we have increases

[29:09] for all the union contracts which is three

[29:14] » increases for the insurance claims as well.

[29:16] » The insurance, right? and and yeah, let alone whatever benefits besides the just

[29:23] the insurance >> benefits are calculated off of the base

[29:26] salary. >> That's why I don't think that the

[29:27] $200,000 increase that we've increased it is going to pick up all these

[29:31] shortcomings and we still haven't, you know, we still haven't built anything

[29:35] for a cola for next year. >> Well, you know, we we we talk a lot

[29:40] » which is this year >> we talk a lot about, you know, expenses

[29:45] and things are increasing and our employees feel that same increase,

[29:51] you know, whether whether it's fuel prices or food or whatever else,

[29:55] construction or products and and our our you know, our employees are feeling the

[30:00] same thing. Uh and without our employees, we don't have a county, guys.

[30:04] I don't know,

[30:11] » right? And I think back when we talked about the

[30:16] 15.5 million

[30:20] rising. >> Yes, we did. But we didn't have any

[30:22] growth figures. We didn't know what the growth was.

[30:25] » But what you said was on the cola part was that

[30:31] we saw and recognized the issues with the a

[30:36] economy and that

[30:40] those folks for sure are in a bad situation. some of them to the extent

[30:46] that they're not going to survive this >> but

[30:51] » that was part of the discussion that you brought up at that time

[30:55] » right >> when you suggested no cola

[30:59] » that the only information I had at that time was the 155 would keep us under the

[31:03] you know it would still let us lower the mill and that's all I interested is

[31:06] considered is lowering that mill keeping it in line not increasing the mill with

[31:10] the a you know guess environment or whatever you want

[31:15] to call it at this point in time. I think we need to maintain that. I mean,

[31:18] we need to look out for our taxpayer just as much as we do our employees and

[31:22] the taxpayer the one that >> not arguing that

[31:24] » No, I I realize I'm just saying we need to look at that as well. We need to make

[31:27] » There's a lot of things to look at. >> Oh, yeah. Big time. And that's why we're

[31:30] here to decide that as as a group. >> So, but like I said, what I shot out

[31:37] there was a number that, you know, visiting with Robert. We thought maybe

[31:40] the 155 would be good. We had no idea on the growth, which the growth was a

[31:44] little better than what he thought it was going to be, which allows us to move

[31:47] it up to the 158 20 and uh still stay under the uh still

[31:55] lower the mill, which is is always been my goal. I I'd

[32:00] like to see us do that because with the constant growth, if we don't back the

[32:03] mill down, we need to offset that. We need to offset the growth somehow. You

[32:07] know, give you got to award that back to the taxpayers.

[32:12] But we still got to pay her bills and we still got to make this thing go.

[32:18] So if anybody's got a better idea, get her out here.

[32:26] Well, hopefully this year is just um a bit of an aberration from the drought

[32:32] and the the farming standpoint, but we don't know that.

[32:36] » Could get worse next year. >> Yeah. What's that?

[32:38] » Could get worse. Could get better. Could >> I'm just saying I I think u

[32:44] um it's maybe good to be a little bit more conservative this year if we can do

[32:48] it. I I'm in favor of the and I've looked at the the cola for non-union

[32:54] employees 2%. Uh I don't have the figures with me, but

[32:59] I want to say 120,000. >> I can't I can't remember.

[33:04] » It's less than two. I feel certain that I'm certain it's less than two, but I

[33:08] will calculate. It seemed to confirm

[33:13] » and I understand that too that uh our employees are valued and we want to uh

[33:20] continue to keep fortunate to have them. Um,

[33:25] however, the the taxpayers are are struggling through and uh I

[33:33] think uh maybe for this year we um don't consider the cola for those

[33:42] non-UN personnel. I I just and I would like to see it. I'd like to find the

[33:47] money for it, but I um I think we need more auster measures right now.

[33:54] » But if we don't take this step increase to get us even next year, we're going to

[33:58] have to take a little bit of an increase again in order to go a we're going to

[34:02] this this increase right now is going to pay the increases on on the new wage

[34:06] increases we gave on the elected officials. You know, there's a big jump

[34:10] there. There's a we we voted in a lot of increases. You know, we've got to

[34:14] » that that were justified. I think but um

[34:28] » Mike, what are your thoughts? >> Well, I I agree with Russ and your

[34:32] thoughts. It's tough right now for everybody and I

[34:36] know out in the regular world there aren't a lot of cost raises happening

[34:42] and haven't happened for a while and I worked for the federal government for

[34:48] 30 years and I've been employed by the county and there's a lot of perks to

[34:53] being in public service. We get a lot of wage increases and benefits that direct

[34:58] our people don't get but that comes with a cost

[35:02] and I think keeping the mill levy down is good for our customers or our county

[35:10] residents on their taxes. A lot of times the valuations go up, but

[35:15] by keeping that mill levy down, we can lower

[35:19] what they pay in property taxes and that's something we got to keep an eye

[35:23] on because we have a lot of retired people out there and they don't get

[35:28] increases and pay >> and uh I think it'd behoove us to be

[35:34] good stewards of our county residents money and then hopefully in year do

[35:42] things might be better and maybe we can do some of these things. But uh

[35:49] I just feel we need to be very responsible when it comes to our

[35:53] constituents money and we have great county employees and but the vast

[36:00] majority of them are getting an increase of some sort whether it be a step

[36:04] increase or whatever. Um,

[36:08] » but I think this this year I think we need to go with the 15820

[36:13] because that's going to put some money into our reserves which we need because

[36:16] we don't know what the future is, uh, comm center, uh, detention center,

[36:22] sheriff's office, road departments, all the all those agencies increase some

[36:27] major cost and sometimes it's unpredictable

[36:33] and we need to have that money set aside. side that we can hopefully fund

[36:38] some of the stuff that you know public safety is expensive. It's not going

[36:43] down. Uh so we need to be very good stewards.

[36:48] » Well, the other thing is that if we don't continue growing that basis, we're

[36:51] we're never going to be able to follow where we're at right now. We're either

[36:54] going to have to make some we're either going to have to follow increase the

[36:58] basis so the basis can step up annually or we're going to have to make some big

[37:02] cuts now. And it's I guess it's whatever you think we need to do, but we we need

[37:07] to do one or the other because there's not going to be a whole lot of extra

[37:09] money to go around here. If we don't build any cash reserves and continue to

[37:13] pay the payroll that we're paying, uh I don't see how you sustain it.

[37:24] » So I I will tell you that uh

[37:30] uh I had spoke to Robert yesterday and he told me that some of the numbers

[37:36] where he thought that he might be and what he's suggesting here today is

[37:41] something similar to where I thought that maybe we would end up and I was

[37:47] hoping to our original goal was 15,500,000.

[37:51] [clears throat]

[37:54] Um Robert is now suggesting um 15,820,000

[38:03] Um, I came into this meeting thinking, hey,

[38:08] maybe we could split the difference there, which would be about

[38:13] 15,650,000.

[38:19] I guess I'm willing to go give a a little um

[38:29] my personal I guess preference would be 15 million

[38:37] and maximum of 157. Um and uh then I suppose what it does is

[38:48] lowers that reserve number is how we get there. I guess

[38:52] » that's what we'd have to do. >> Yeah. That's really our only option.

[38:55] » We're going to lose any additional reserves.

[38:59] » Yeah. But you've been fighting for years that we got too much in reserves. That's

[39:02] what you've been saying. >> Yeah. And and actually when you talk to

[39:06] the state, the state the state recommends a minimum of three months

[39:14] and they and minimum and they would prefer to see counties have a six-month

[39:18] reserve >> of expenses.

[39:19] » We're not even close. >> We're not even close to the three.

[39:23] » No, >> I I

[39:27] pay >> right.

[39:28] » Can you uh So how how much do we have two months? calculate this less than

[39:33] three months >> less than three.

[39:35] » The other thing I have >> setting in general fund reserves

[39:42] » the other thing I have question you know talking about reserves and the reserves

[39:46] I think I've been referred to is I I look at Heather's report and I very very

[39:51] seldom ever see that there's less than 10 million in those accounts that she's

[39:54] investing here and investing there doing all this money. Is that not a reserve?

[39:58] Why is that not being a cash reserve? I I would like some kind of what that

[40:02] money is for. If it's not a cash reserve, we keep building it up. We keep

[40:06] moving it around, but I never see it go below $10 million. Now, if we were

[40:09] needing that money as bad as we always say we do, it should drop down to 2

[40:12] million sometimes and 1 million sometimes, and it should go in the red

[40:15] sometimes. >> Well, to me, cash reserves is money

[40:17] that's not committed. Now, money in those in checkings

[40:23] accounts is not a whole lot different than money in your checking account,

[40:28] » meaning that it's floating. We know it's going to be spent in the

[40:33] next 30 days, 60 days, whatever. And it's money that's in there to pay

[40:39] upcoming bills. >> But Heather's money is in a whole

[40:42] different world. It's over here. That doesn't change. It doesn't tie into this

[40:45] account. Am I right? >> That's not Heather.

[40:46] » You know what? >> I would

[40:50] say that money always floats around 10 million.

[40:52] » You look at your report when you get >> But that's but that's the revenues that

[40:55] are coming in >> and like Mark said, it's like your

[40:58] checking account. you get money in and then you've got to take money back out.

[41:02] » Okay, if that's the case, then how in the world are we investing money?

[41:06] » It's not doing that. >> Yeah. And it is true that um we had uh

[41:12] when we got that what do we call that money? ARPA money. When we had that then

[41:17] there was a bunch of money sitting in there in a pool that well was committed

[41:22] over the next year or two. And you mentioned them, the generator and the

[41:26] bridge and the what was the other one just mentioned? Those big expenses that

[41:31] got paid out of that, but that money sit in there and look like a cash reserve,

[41:36] but it technically wasn't. >> But that was in a whole different

[41:38] pocket. >> Well, in my opinion, yeah, it's a whole

[41:40] different >> It was a whole different We we all knew

[41:42] that. I understood that part, but I I don't understand the one with, you know,

[41:46] where we're sitting over here with Heather's mouth. You know, that's one

[41:49] that concerns me because I never see a dip dip below anything. I mean, it's got

[41:54] 10 million in it right now. I mean, right now, you go look, it's got $10

[41:56] million >> of money invested.

[42:00] » Money invested >> that won't be there

[42:02] » later on. You check all your files. I can go back for 12 months and it's

[42:06] always there. >> Well, money comes in. I think I'm going

[42:09] to call >> We need to have a

[42:13] » Yeah,

[42:17] » and we do and we do borrowing from capital improvements from Kino and

[42:23] inheritance. Those are the three funds that the board has given authority to

[42:27] borrow from during those inter periods between the two tax.

[42:32] » Those uh there is times of the year when we get our

[42:38] tax monies paid that she would have more monies to be able to in be in investment

[42:45] that would be in those um funds that you're talking about. Um and then as in

[42:52] between the what May when is it May 1st and September 1st or whatever

[42:58] » in between those times they start to go down those bounds.

[43:02] » Yeah. And remember she I think she was here one or maybe Robert sent it out

[43:07] that we need to back off of the big capital expenditures for a while until

[43:11] more funds come in. I don't >> I think we both on that.

[43:15] » What's that? >> I think we've both harped on that.

[43:17] Right. >> Well, I think Yeah, I think you're

[43:18] right. So yeah, it's a it's an account that may be up here to $10 million, but

[43:22] at some particular point when you start writing checks and pay, you know, paying

[43:26] to operate the county, it's going to go down.

[43:29] » And it uh Well, I you I'm like you, Mark. I I don't mind raising that up.

[43:35] » I I I would like to see some kind of increase for the employees. Uh

[43:40] it's not going to be much, but still, you know, they're they're feeling the

[43:45] crunch of of the of the increases for a while. And hopefully that that'll get

[43:49] better. Fuel prices will go down. >> But all you're doing is shifting the

[43:52] burden. You're just taking that load off the employee, moving it over to the

[43:55] taxpayer. We're not making we're not making everybody happy. We need to look

[43:58] at a way to make everyone not salary obviously because we don't just that is

[44:03] automatic. >> Well, say that again. Because when we

[44:08] increase with a cola, it's increasing their salary,

[44:11] » right? >> It increases salary. It's not just a

[44:13] bonus. It's an increase in salary. I think Matt's making the distinction

[44:16] between managers and officials who are on a salary.

[44:19] » Right. Right. >> Or exempt employees versus non-exempt

[44:21] are going to be hourly, which would be eligible for the step increase.

[44:27] » Yeah. I think Yeah. I mean,

[44:31] I'm going to end up not being in favor of that, but if I

[44:36] was, certainly I would be saying that um yeah, it would apply to those um I'm

[44:43] going to call rank and file employees >> that wouldn't that aren't otherwise

[44:48] covered. >> Meaning it wouldn't be an additional

[44:52] increase for those in the union contracts. It wouldn't be an additional

[44:55] increase for the elected officials. >> It would be for the other I'm going to

[45:00] call them rank and file employees.

[45:05] » I don't know last year when we changed insurance.

[45:13] increase actually insurance.

[45:21] So just food for thought, you know, the step increases are nice. When we change

[45:25] insurance companies for health insurance, there's new premiums. There's

[45:28] all kinds of things that I got I got my step increase, but I lost

[45:34] about 150 bucks because I'm

[45:40] just talking

[45:49] to us. So, how much do you pay right now total for your healthare?

[45:59] » Well, those step increases are always a benefit,

[46:02] » right? They're always a benefit. >> It's just whether or not you get that

[46:07] step, >> right? You'd have paid even more out of

[46:10] your pocket.

[46:14] » But that's where we're at right now, building another reserve for the

[46:17] insurance company. Once that money is in there, we get a I don't know. What are

[46:20] you looking a million a million half reserve on that Robert before we can

[46:22] actually back anything down or probably start

[46:25] » say start over? >> Well, the reserve in the healthcare

[46:27] account. You're going to you're building reserve in that right now or we are.

[46:31] » Well, we're just trying to uh uh stay with it. I mean, we've had some fairly

[46:37] large claims that come through and we are self-insured.

[46:42] So that'll that $1,100 per month per person or 13,200 per year per person

[46:49] comes out of each individual budget to pay that. And what I've done, I looked

[46:54] at the last three averages and you know and it has been going up. And uh so that

[47:01] was what I believe necessitated the extra $100 per person per month. um

[47:07] because you know you you could have an additional two or three big claims and

[47:12] the good news is we do have a stop-loss insurance carrier now that's new as of

[47:17] last year. So that limits you know our exposure but still uh there's there's

[47:23] still some exposure because you don't know you know somebody could have you

[47:27] know have a serious medical condition and we are self-insured so

[47:32] » we have to have enough money to cover our claims at some point

[47:34] » you can't not pay those lower than if if we got a

[47:39] » I would hope it >> really depends on the health of our

[47:42] employees, >> right?

[47:43] » Yes. >> But that extra $100 a month that you're

[47:46] talking about is paid for I'm going to I'll use the term by the county, but it

[47:52] comes from the individual budgets, >> right?

[47:55] » Um and so the um individual department heads are budgeting accordingly.

[48:02] there was an extra hundred there and then yours personally where you had the

[48:08] individuals also their rate went up >> I didn't think it went up more than what

[48:14] your step increase would be though >> right

[48:16] » the medical insurance

[48:20] » I mean I I'd have to go back and look I was actually looking for the email but

[48:24] » it's the same amount per person right >> for what

[48:29] » for that increase that we the county pays,

[48:32] » right? And I don't know why I was thinking it was like $50, but I may be

[48:37] wrong. >> No, no, no.

[48:39] » It was It had been $1,000 per month per per person for the last two years.

[48:44] » I'm talking for the individual's portion.

[48:46] » Oh. Oh, I I I don't recall. I'll have to look at that. I was looking for the

[48:51] email real quick. So, >> yeah. Well,

[48:56] all right. Um and but you're saying it went up 15%.

[49:03] Yeah, >> we're not going to pay any of this out

[49:05] of an empty regardless. Last year the insurance committee, you know, I think

[49:10] probably made the best decision they could. It is what it is as far as the

[49:13] race. >> Yeah. Yeah. Right.

[49:18] » Yeah. I'll give a plug to the insurance committee. That's a hard thing.

[49:22] » That's a really hard thing. >> Honestly, I don't

[49:27] personally don't get to use it. I chose to use it myself.

[49:38] have as many cases in my back pocket as I can.

[49:50] Well, I think when we didn't we step up what we were paying RCI when we went to

[49:55] this company, there was an increase in premium

[50:01] » for the employees >> all employees when we went from RCI to

[50:04] » Oh, I'm sure there was. I just don't recall like getting a wage. It's just

[50:08] like getting a wage. >> I I didn't pull pull that information

[50:11] because that actually has nothing to do with the budget.

[50:13] » Oh, I realize, but I'm just saying right to answer his question. That's the same

[50:16] as a wage increase right there when you get an increase in your insurance. We we

[50:20] absorb it. It's a It's a increase. >> Any benefit costs are part of the

[50:24] » Yeah. >> Part of the salary package.

[50:26] » It is, but it's an increase in your value.

[50:29] » What's that? >> HSA.

[50:32] » Yeah.

[50:37] » Yeah. It's pre-tax medical.

[50:46] So additional goes back

[50:54] to your benefit or our benefit whoever has it.

[50:57] » No, it's all good.

[51:01] » I think that's smart. So I [clears throat] would only say for me

[51:04] personally um where I would like to be is to um

[51:13] call the tax asking amount to be 15700,000

[51:22] and then with that um I would still be um planning no cola this year.

[51:31] That's my personal opinion, but I'm interested in

[51:35] » So, you're looking raising 180,000. Is that what you're saying?

[51:39] » Uh, yeah. I'm going to say about

[51:42] » 570.

[51:48] You're going from 15570 to 157. >> You're talking about that

[51:55] raising the uh >> reserve,

[51:58] » right? Our goal was $15,500. >> Well, that was at that point without

[52:05] using any growth. I had no idea what growth.

[52:07] » That's right. We had no idea. >> No, I didn't. But I I totally hoped that

[52:11] we could use the growth. >> But we knew we were going to have some.

[52:14] » Yeah, we've got to have some growth. We had none.

[52:17] » Right. >> And we are blessed that we have

[52:21] um the how many $200 million in growth or um

[52:28] grow. >> Yeah, it was $63 million in growth this

[52:33] year. >> So, the value was one or 4.162 and now

[52:39] is 4.388, right?

[52:42] » That's correct. So, um

[52:48] but I guess that's where I'm at. I'm I would

[52:55] like to see a 15,700,000 in tax asking tax request.

[53:04] Um that would get our mill levy somewhere I think in the I haven't done

[53:09] the calculation but 3.59 level or something like that. You want

[53:15] to keep between below fourow

[53:20] 460 or 360ow.

[53:26] You want me to calculate the levy based on

[53:29] 15700? >> Okay.

[53:35] So that um for clarification the difference between what what uh Robert

[53:42] is suggesting the 15820 um

[53:47] and what you're proposing 157 uh it's just the amount of money that we're

[53:52] going to hold in reserve or that we're going to I mean hopefully yours would

[53:57] would put some money in reserve. the 15820 would put a little more money in

[54:03] that reserve. >> That means that all

[54:06] » so in in order if you look at the screen on the changes. So if you in order to

[54:10] get to 15.7 tax asking it would mean that our

[54:15] reserve would be at 2,629762

[54:22] approximately >> versus 2,750,000.

[54:28] So your recommendation is about $120,000 less than what I re than what you're

[54:35] right. >> The only um reservation I would have I

[54:39] guess is the the idea that um that we have it would be good to have um three

[54:45] months in in reserve. Um and by by going with the 15820

[54:52] I think um it gets us closer to that three month. we we probably still

[54:57] wouldn't be there but uh I think it's just fiscally prudent to try to build

[55:02] that up to at least that point but >> with carryover as well carry over like 2

[55:08] million year

[55:11] » so that is the general fund balance. So at the beginning of this year we started

[55:17] with 2.2 million and that goes in your calculation in your revenue. So that go

[55:22] that goes towards this year's budget. So instead of asking for that $2 million,

[55:26] you have to use that first. Think about that.

[55:29] » So all the raises that we've given, we've given union pay raises. We've

[55:33] given elected officials raises and all these things. We've held out on a cola

[55:37] and we're sitting here not want to come up with an extra $120,000.

[55:42] » Well, that that money of course Yeah. has been calculated into this budget,

[55:48] those expenses that you're talking about.

[55:50] » Correct. >> Yes. But the only thing that the only

[55:52] thing that isn't in there that I that I always have a question with is our

[55:55] receipts that we have estimated on how much Kino is going to bring and how much

[55:59] the jail is going to bring and how much like you said.

[56:02] » We have a our best guess estimated >> based based on last year's information

[56:08] prior to what we did. >> But I think we're coming into a year

[56:10] that we don't even know what we're coming into. I think it's going to be a

[56:14] a wild card >> revenue. I think it's going to be a wild

[56:17] card if people even pay those taxes on time. because there's no no crops out

[56:22] there. >> One more comment and I've got to go to

[56:24] them. But remember a few years ago you commissioned a wage study that cost you

[56:28] almost $30,000 >> for a 15% increase. And I understand the

[56:33] Cole and my employees I've talked to them. They're fine understanding the

[56:37] conditions right now. To me personally as a taxpayer, I think you need to jump

[56:41] to the 820 because if you don't, you're going to get behind that eightball again

[56:44] and you're going to do another wage study and then you're going to find your

[56:46] 15% behind again and then that's really hard to absorb into the next year's

[56:50] budget. >> That's right.

[56:51] » At 5% a year for three years is how we handled it. But I caution and also as a

[56:56] fish who has to watch my budget again. We're going to need a phone system.

[56:59] Expenses are going to happen that we're not prepared for.

[57:03] My recommendation as a taxpayer is to go to the 820 to build your base for next

[57:07] year and to help your officials out when something comes up

[57:13] that's an unexpected [clears throat] expense. You've got a little bit there

[57:15] to help help handle it without having to bond or take a huge jump the next year.

[57:21] And I've got a meeting, but I appreciate your time, gentlemen. Okay. I and I

[57:26] don't I don't want to rehash departments whatever and I apologize for not being

[57:31] here for the the bigger departments should have been but I just not able to

[57:35] make it. >> Uh

[57:37] but [clears throat] looking at some of those

[57:42] you know were there were there things in there that could have been held off till

[57:46] next year? are are they are they are they something

[57:50] that if we don't do it right now, we're going to be really in trouble next year

[57:55] if we we don't do something and and I could see that in some of it. I wasn't

[57:59] here to argue it, but that's okay. Again, I don't want to rehash

[58:03] everything. We've got one department he just left is just about to go down the

[58:07] drain >> if something doesn't happen with him

[58:10] pretty quick. He took a he took a cut in his pay just to keep things up and

[58:14] running. And and th those are the kind of things

[58:19] that if we you know we're looking at 120,000 here or 70,000 here, you know,

[58:24] whatever the case, it it adds up. It adds up.

[58:27] » And and like I said, if again, I wish I had those numbers, but I think now

[58:31] you're I think you're close at 120 or 140 for a I think a 2% whatever whatever

[58:37] it was, which is still not a lot. uh with the way things are rising, it's

[58:42] it'll it's like Matt was saying, you have an increase in your insurance or

[58:47] whatever and all of a sudden that's that's nothing. You're right back to

[58:51] you're right back to what you were before. U I'm I'm for I'm for the 158

[58:57] just to get up there and I'm not concerned if we get a big postcard. I I

[59:01] I've made that clear. >> We're not going to get a big postcard.

[59:03] » No, that's fine. Well, 158 won't create, but personally, I don't

[59:08] » You're not afraid of it anyway. I'm not afraid of it anyway. Yeah, I'm not

[59:11] afraid of it anyway. I I I made this this statement a long time ago with the

[59:16] taxes and and we are one of the highest highest tax counties. Uh

[59:22] » tell me about that. >> Yeah. Well, I know.

[59:25] » But my my other thing is is we need to give our taxpayers their money's worth.

[59:30] And that's, you know, if you're going to pay a lot of money for something, then

[59:32] please just give me what it is I'm paying for. And And I I don't know that

[59:36] we do that all the time. I I don't know that.

[59:38] » We give a pretty good >> Well, I'm I'm not I'm not saying we

[59:41] don't, but I'm just saying that if that if my taxes continue to increase,

[59:48] » you know, I don't I don't have a motor out in front of my house. I live in

[59:51] town, >> but I'm still my my property taxes went

[59:55] up $18,000. >> I don't have a street service by my

[59:57] house. Yeah, I don't have that either. You know,

[59:59] » you do. >> So, but and and and I know I brought

[1:00:02] this up before. We've talked about it and has it and whatever. Uh

[1:00:06] but but I think we get hung up once in a while that well, we certainly don't want

[1:00:10] to get this one or if we hit this one or hit this one. And I'm all for getting

[1:00:13] our reserves up where they need to be. We had an accountant stand right here

[1:00:16] and tell us we need six months. That that's just good standard

[1:00:21] accounting practices. Six months worth of reserve. Well, in order to get back

[1:00:25] » say that our we're spending uh uh isn't our um again, we talk here a lot about

[1:00:32] tax asking, but we spend $40 million a year, don't we?

[1:00:37] » 40 something. >> I'm sure that's right. I'm sure that's

[1:00:40] right with all of our >> contributions. Yeah. Yeah. we're talking

[1:00:44] tax asset versus what we're >> asking. So,

[1:00:46] » and so my point is is that if you're talking about three months worth of

[1:00:51] expenses, >> what are those expenses?

[1:00:54] » Yeah. >> And that we're talking about

[1:00:57] » for the general fund overall from a county including all the other funds.

[1:01:01] I'd have to drill down for you on the on the general, but overall if you look on

[1:01:06] the screen, uh this is our budgeting software. uh total expenses as it was at

[1:01:12] the 1557 >> uh was 59

[1:01:17] » million and revenues was 43 million. Okay. But that includes

[1:01:23] » Haida wing all those other funds in there.

[1:01:26] » But really we're talking about a reserve for only the general fund. So if you

[1:01:32] look if you look at down here um the total expenses for the general

[1:01:38] fund again on that based on the 1557 number they gave you this morning the

[1:01:44] expenses are 24 million revenues are 10 million. Okay, so that kind of gives you

[1:01:51] an idea that um >> but three months is

[1:01:56] » so of expenses you know basically $2 million a month round numbers

[1:02:02] » is 1.2 million.

[1:02:05] » Yeah.

[1:02:09] » Yeah. >> Like

[1:02:11] 16 now.

[1:02:15] » Yeah.

[1:02:22] » Yeah. That's right. >> So just using this number based on this

[1:02:27] budget which is lower than number than we're talking about slightly but it's

[1:02:30] good. It's generally a good good indicator here. So 24,700,000

[1:02:37] in expenses for projected for this year. Take that divided by 12 roughly a little

[1:02:43] over $2 million a month. Six months you're talking $12 million.

[1:02:47] » Yeah. >> But a 3% a 3% of tax asking money is

[1:02:54] » about $4 million. >> What's that? If we had three months of

[1:02:59] expenses equivalent to the tax asking

[1:03:04] um then that or using that as our base the tax asking being 158

[1:03:12] and then three months of that is about $4,000

[1:03:17] 4,000 >> 4 million

[1:03:18] » I mean 4 million >> and we only have two million in

[1:03:22] » yeah I hear what you're saying but I think

[1:03:25] when the and and um Mr. Sol Sylvester uh uh made

[1:03:32] the recommendation. I believe they're talking about total expenses in the

[1:03:35] general fund, not just the tax asking >> because regardless of what your tax

[1:03:41] asking is, those bills are coming in next month and it's roughly $2 million.

[1:03:47] » You know, it's it's interesting. I I I sit on the Kaplan board and uh Mon is

[1:03:53] here. She's the president, but every median, if you remember, they used to

[1:03:57] give a put a graph up. >> A lot of graphs.

[1:04:01] » Oh, yeah. >> There a lot of graphs. I think

[1:04:03] » I don't know where all the graphs come from, but there a lot of graphs.

[1:04:06] » One of them one of them that's interesting is how many days he could

[1:04:09] operate if if if the funding stopped for whatever reason. And and and I can't

[1:04:15] remember the number. Some of them were 120 days or I mean whatever it is. And

[1:04:20] there's I mean there's there's there's quite a few days that they could operate

[1:04:24] on their reserves district reserve if all the funds stopped

[1:04:28] » and I didn't fully understand that and it finally sunk in here a while back

[1:04:32] along with all the other stuff but uh uh that's good accounting. That's just good

[1:04:39] accounting. I you know and I I hate to bring up the school district because I

[1:04:43] know that's a that's a s that's a sore subject

[1:04:46] » but we we had a pretty healthy we had a pretty healthy uh reserve at least back

[1:04:51] in the back in the days that I was on it and we always tried to maintain that

[1:04:55] reserve for whatever day >> and and and we didn't have all the

[1:04:59] things going on here. We didn't have motorg graders that break down or we

[1:05:03] didn't have you know the big expenses but we still had our our full-time

[1:05:08] employees. We still have students that need to be taught and expenses and

[1:05:12] whatever. Uh but we're always trying to maintain that and and and I I don't

[1:05:17] disagree with you, Russ. The fact that we're we're that's taxpayer money.

[1:05:22] » It is. >> It's my money, your money. Everybody in

[1:05:25] this room. >> Exactly. And we protect.

[1:05:27] » But if But if it wasn't there, if it wasn't there, then you're looking at

[1:05:32] shutting something down or doing something different. And and and to me,

[1:05:36] now we're not getting We're not getting our money's worth.

[1:05:39] » No, but I think right now we're stay on the trajectory we've been on. We've

[1:05:42] increased this thing every year since I've been here and you guys have every

[1:05:45] year prior to that. >> You can't set on a number here and have

[1:05:48] inflation eat you up and that's what it'll do. This percentage that we're

[1:05:52] raising is I don't even know what the number is, but it isn't a hell of a lot

[1:05:55] from 155 to 1580 300,000 4 billion dollar budget.

[1:06:01] That's that's three of%. >> But that was my point. Again, I'm not

[1:06:07] going to I'm not going to go back and and and and uh uh dissect all of the

[1:06:12] budget budgets again. >> Well, we're looking at a 3/4 of a

[1:06:15] percent increase and we're looking at giving a 2 and a half% cola. That math

[1:06:20] don't work very well if you look at it. I mean, you got we got to stay on some

[1:06:23] sort of a trajectory here in order to supply something. I don't like paying

[1:06:28] any more tax than you do, Mark. >> Yeah. So

[1:06:32] um where are we going to go from here?

[1:06:36] » I think we ought to go to 82 or 158. >> Well, I'm trying to figure out uh are we

[1:06:41] going to um this talks about preliminary budget discussion

[1:06:48] » and u >> and the next one is discuss and

[1:06:51] consider. >> So I would ask for approval for a

[1:06:55] preliminary number for a preliminary minor change total asking amount. Not

[1:06:59] final, but it's a for a preliminary budget.

[1:07:02] » That means it's close. >> That's right.

[1:07:05] » Right. So, we need to >> You want a motion?

[1:07:09] » Uh, that's fine. >> I'll make a motion for the 15820

[1:07:15] » um 238.

[1:07:17] » 238 is recommended by the administrative account.

[1:07:23] » I'll second that. >> And I said it's preliminary in a week

[1:07:27] » and that's with no call. That's correct. >> That's no code. That's correct

[1:07:31] » at this point in time, but it could build us one for the next year. And

[1:07:34] that's where we're headed for that we start building it.

[1:07:38] » So the motion and a second for 15,820,238.

[1:07:46] » Preliminary only. >> That's Yeah, this is preliminary. Could

[1:07:49] be changed later. >> Nothing set in stone.

[1:07:51] » This lets Robert keep working on all the stuff he needs to work on. But the only

[1:07:56] reason I'm willing to accept or increase my previous motion for the 155 is

[1:08:01] because we had no idea what the growth would be and we had over two million I

[1:08:04] think >> 2 million growth and I think it's fair

[1:08:07] we're still lower in the middle. >> All right. So we have a motion and a

[1:08:12] second for that. Any other discussion hearing? None. We'll vote.

[1:08:18] » Risig, >> yes.

[1:08:20] » Parsley, >> yes.

[1:08:21] » Harris, >> no.

[1:08:22] » Meer, >> no. blue.

[1:08:25] » Yes. >> Okay. Motion's carried.

[1:08:29] » And so, >> okay.

[1:08:30] » Now, what what was your number, Ken? Where you where you think you want?

[1:08:33] » I I have problem with 15820, but I wanted to include a cola with that if we

[1:08:39] could in some way. >> We can't build we can't build any cash

[1:08:43] reserve and do a cola both. We've already pretty much decided to void the

[1:08:46] cola for this year. >> But this will let us build the cash

[1:08:49] reserve to where we can hopefully do it next year. We can't do it if we don't

[1:08:52] start building it. You don't have it's my personal feel. That's fine. I

[1:08:56] understand. >> So that's where we're at for now. And

[1:08:58] mine would have been actually lower that 157 that I mentioned. So what's

[1:09:02] » mine would have been the lower amount the 157

[1:09:05] » is what I'd have been going for which is still reasonable which is okay.

[1:09:09] » The last two years or three years I've been in the lone minority mode of uh the

[1:09:16] budget. So I may be again this year. >> And things to consider there there's a

[1:09:21] certain requirement of people approving the Robert's final

[1:09:26] budget. >> Is that more than a just a

[1:09:29] » four fifths of you? I believe

[1:09:34] » uh so if there is some uh uh yeah and if if

[1:09:41] we have any [laughter]

[1:09:44] » if we have any concern about people being gone, we better know what that

[1:09:48] requirement is. >> Okay.

[1:09:49] » Okay. >> Sounds like Kelly knows.

[1:09:51] » Yeah. So, we'll find out. It may be a four fifths vote.

[1:09:56] » And the other thing, you guys don't pass it.

[1:09:59] » Nothing Robert did would be for anything. He'd be starting over almost

[1:10:04] » because some of those are 75% but in effect that would be fourth.

[1:10:08] » We'll we'll confirm. >> Check it out. Let us know. Well, we got

[1:10:12] a little bit. >> Right. So, um

[1:10:16] I believe we did um both the second item and the third

[1:10:23] item on this >> right

[1:10:25] » budget just now. >> Yeah, I I do have a question. Just throw

[1:10:29] this out. So, um our final we're scheduled for final budget approval on

[1:10:35] September 23rd, >> right? And

[1:10:39] » no,

[1:10:42] » no, it's two days later. It's on Friday. >> Joint public hearing is the 20th.

[1:10:47] » Oh, that's right. Sorry. >> Our meeting is the 25th at 4:30.

[1:10:52] » Yeah, you're you're right. Sorry. I was thinking joint public.

[1:10:55] » So, the final budget approval is on the 25th.

[1:10:58] » So, the question is, do we want to have an interim workshop before final just to

[1:11:06] like firm some things up? And my question is when do you need to

[1:11:11] publish? And I know I need to give you a document to publish for the final, you

[1:11:16] know, basically the budget document in that Excel file that we talked about.

[1:11:22] When do you have to publish that in order to meet the 25th deadline?

[1:11:31] Monet's calculating this in her head right now. [laughter]

[1:11:35] I wouldn't be able to put this through column and I don't know that I

[1:11:39] necessarily publish this because I think you have your own login with column

[1:11:43] also. >> I do.

[1:11:45] » But um yeah, we're going to have to work directly with the Star Herald and their

[1:11:50] layout with that which I can help you with.

[1:11:56] » Yeah, I don't have a contact for anything outside of the column system.

[1:11:59] » Almost always through the budget at budget time with the county we end up

[1:12:06] You can help us with that. >> Okay.

[1:12:09] » Tron >> Tron always comes through. So

[1:12:12] » that's who I would go to. >> Yeah. And so I I could show this to Tron

[1:12:19] and say when do you need this size similar by whatever certain date

[1:12:27] because I also need to know if your requirements are so many days before but

[1:12:33] not more than >> out there. Okay. So

[1:12:38] » I know at least the last few years I helped

[1:12:41] » do that. Okay. So we have the >> So the reason I was asking the question

[1:12:46] is that obviously we have to publish um what we believe the final is going to

[1:12:52] be. So my question was kind of if we could establish kind of what that date

[1:12:55] was, do we need to meet next week or sometime and just get another interim?

[1:13:00] » No conversmber.

[1:13:04] » Yes. And why can't we just keep talking about this in regular meetings?

[1:13:09] » Right. That's what I'm saying. >> We don't need to have a special meeting.

[1:13:12] We'll have a meeting on the 8th and we'll have a meeting on the 21st.

[1:13:16] » Yeah. >> And so if you want to include it,

[1:13:17] » we'll just put an agenda item. >> Yes.

[1:13:19] » For budget updates. >> That's fine.

[1:13:22] » The the public hearing is the 23rd, right?

[1:13:25] » That's correct. >> Joint public hearing.

[1:13:26] » Joint public. >> Right.

[1:13:28] » And then the final budget approval is the 25th.

[1:13:31] » 25th and 4:30. >> 4:30.

[1:13:34] » Check. >> And who's going to go to the joint

[1:13:37] public hearing? >> I have to. I have to. is the assessor.

[1:13:41] » I normally go and meet I believe one of the

[1:13:45] » I go anyway. >> I went last year.

[1:13:47] » Yeah, you were there. >> I go

[1:13:49] » and all five of you can go and we do not have a quorum. It's an open meetings law

[1:13:54] act, >> right? We can be there.

[1:13:57] » So, it's okay for all of us to be there. >> This is outside of that

[1:14:03] » 605 in this building. >> 605, not 604. That's

[1:14:09] » what I picked. >> Yeah, the state language is odd. It says

[1:14:13] after six. >> After

[1:14:16] » I think everyone we ever did was 605. >> Okay. So, we'll do that. We'll have a

[1:14:22] touch base in the next two board meetings. And if there any, you know, I

[1:14:26] don't expect anything major, maybe a tweak or something. Like I said, I have

[1:14:30] a couple of people that haven't gotten back to me yet and I'm follow and but I

[1:14:35] don't expect changes and then possibly changing a few dollars on the bond

[1:14:40] depending on what DA Davidson uh comes back with. So don't expect a lot of

[1:14:45] changes. So I don't know you guys may have looked

[1:14:49] at this if we have a minute. Um I was going to show you

[1:14:55] is it okay to since it's not on the agenda to show you the the actual system

[1:15:00] that we're using for the budget process. >> It's all it's all within budget

[1:15:03] discussion. >> It is okay in case you you guys are

[1:15:06] interested. So, it's actually prior to this year and you saw the

[1:15:12] spreadsheet that I did. I'm I'm actually doing the budget twofold.

[1:15:18] So, because it's new software to me, it's untested. So, I'm I'm actually

[1:15:23] doing basically what Lisa has done in the past

[1:15:26] » plus the the actual system >> and they and and both of these files

[1:15:31] balance to the penny. >> Uh so, we're we're spot on. But, um

[1:15:37] basically, uh there's some input screens and you can you can see up here there's

[1:15:41] overall things. It's like, hey, okay, we've got transfer going between. We

[1:15:45] have a some you know, it tells us if we're in balance, if it's not, you know,

[1:15:49] we can you can click on that. and actually look at your your expense

[1:15:54] transfers and your revenue transfers. You can balance those. Really good tool.

[1:16:00] Uh otherwise, it's like a needle in a hay stack when you're trying to go

[1:16:03] through a spreadsheet. Um but you can do inputs like your county evaluation. Um

[1:16:09] and then you do do input for you'll see all of the the funds listed down here.

[1:16:14] County General Road highway bridge buyback all [clears throat] the way

[1:16:19] down. So all the different funds that we have

[1:16:24] and there's data entry. So within general fund, what probably makes the

[1:16:29] most sense is you can drill down into the general fund [cough]

[1:16:33] and say, "Okay, you can look at the individual budgets and once we get the

[1:16:38] final approval, I will print all of this out for everybody for your books and

[1:16:44] make it nice and nice neat package for you. But you can drill down into let's

[1:16:49] say let's let's take a look at the assessor's office. So you can see all

[1:16:53] the expenses. You can see prior adopted, last year, actual spent requested.

[1:16:59] So you can do line by line. There's there's a account number. There is a you

[1:17:05] know number in there for um or a description there for the account. So

[1:17:09] you can drill down um you know pretty well in the system um in all all the

[1:17:18] different um departments. So also you have a

[1:17:24] This is kind of like the entry screen here. You can see that currently uh our

[1:17:30] our way it's sitting right now. I need to

[1:17:33] make some adjustments, but I think or maybe I did make those uh 3.548 on the

[1:17:39] levy uh gives you expenses, revenues, tax

[1:17:45] requests. So, I do need to update this. I haven't updated this form yet to our

[1:17:48] just approved number. And you can compare it to the last years. And

[1:17:52] actually you can drill into last year's budget because when we went through this

[1:17:56] process early in the year all of this data got entered for the last two budget

[1:18:01] years just like what we so this is actually kind of even though didn't do

[1:18:05] the budget basically doing three budgets this year just to get this system.

[1:18:08] » So next year it's going to be like being on vacation.

[1:18:11] » You know it's going to be there's a major learning curve for this software.

[1:18:15] There is they don't have like a really nice neat manual. They have some some

[1:18:19] job aids. But a lot of it is you get in there and figure it out. But uh I just

[1:18:24] show you this because when I talk about the system, um this is much better than

[1:18:29] a spreadsheet. And so far it's proven out to be spoton because I' I've been

[1:18:35] doing it dual the old way and the new way with this system. And like I said,

[1:18:40] it balances to the pin both ways. >> So you anybody can

[1:18:43] » I feel good about that, you know. So, so next year, you know, it wouldn't be my

[1:18:48] intention to do the full budget outside of the system. I would only take

[1:18:53] downloads so the the officials can do their, you know, recommendations for

[1:18:58] that particular year. So, anyway, if anybody would like to I'd like to throw

[1:19:04] it out there. Anybody would like to come by the office and go to it through it in

[1:19:09] more detail, we can do that. I'd be glad to go into as much detail It can.

[1:19:15] There's a lot of minutia in here, but >> sure looks clean and really refined.

[1:19:21] » It really does, you know. >> Yeah.

[1:19:23] » Is that information u available to other um county officials or this uh program

[1:19:33] pretty much just gets used through your office?

[1:19:36] » So, I'm the one really the only one that uses it. Obviously, the clerk's office

[1:19:40] has access to it because it's part of the clerk's package. Uh so they have

[1:19:45] full visibility. Also, Heather has full visibility into this as well,

[1:19:52] » which I think is a good idea >> because if you think about Heather's

[1:19:55] revenues from the treasurer, Kelly's expenses through the clerk's office,

[1:19:59] they come together to budget. So, the three of us all need to have that

[1:20:03] information. >> People, right? And I I sure wouldn't see

[1:20:07] a problem if other people other officials uh were able to view it but

[1:20:12] not change anything. >> Right. So you bring up a good point. So

[1:20:17] one of the things that I've asked NIPS for. So right now what I do is take this

[1:20:22] information and you saw me pull that one report up. It looked like a spreadsheet.

[1:20:26] You can you can actually take that information and dump it into an Excel.

[1:20:30] Okay? And that's what I did this year. So everybody's budgets looked uniform um

[1:20:36] when they when they came out, but I've already talked to MIPS. I'm not sure

[1:20:40] it's going to be available for next year. But what I've requested is that

[1:20:44] it'd be really nice if we could have uh security settings within this system to

[1:20:51] allow all of the officials to go in and only data enter for their department. So

[1:20:59] that saves a lot of additional because they do it anyway. Have them do it right

[1:21:03] in the system. So I don't have to re key all of it. So and then that way it's the

[1:21:09] system is still locked down other than the data entry for the officials

[1:21:13] department. >> Then you have access to whatever they

[1:21:15] whatever they >> Absolutely.

[1:21:17] » Yeah. >> Yeah. You're the primary administrator

[1:21:20] of that. >> Actually I'm not

[1:21:23] » because it's not it's not my package. Kelly is the administrator for the

[1:21:28] clerk's package. >> So, this is part of the clerk's package.

[1:21:32] » It is. Absolutely. >> Yeah.

[1:21:34] » Good. >> But Kelly and I worked worked together

[1:21:36] finally. We've had no issues. >> All right. Anything else?

[1:21:43] » All right. Hearing none. Meetings adjourned.

[1:21:49] » Thank you, gentlemen. >> Thank you.

[1:21:53] Mark, do you need to get right back or have you got a minute?

[1:22:00] pursuit

[1:22:04] with

Scotts Bluff County Commissioners Budget Meeting, Monday, August 26th, 2026

Transcript