Budget/Audit Committee Meeting
November 10,2015 1:30 pm
Mid-Ohio Sanitation, Mt. Gilead, Ohio
Commissioner Bemiller called the Budget/Audit Committee Meeting to order at 1:38 p.m. In attendance was Jeff Benton. Also in attendance were Jenna Hicks, Director and Cheryl Corbin, Fiscal Administrator.
Approval of Minutes
With only one Budget Committee member present at this meeting that attended the October 14, 2014 meeting, the approval of the October 14, 2014 minutes are tabled until the next Budget Committee meeting.
Review of 2015 YTD Financials
Ms. Corbin gave a report on the 2015 YTD Financials with revenue being above projections to date, and expenditures being below projections to date. Commissioner Benton asked for information regarding the Special Collection Events. Discussion on what events were held in 2015, how the District is funded, and how that allows for those events to be held were explained.
Review of Proposed Budget
Ms. Hicks presented the 2016 proposed budget and explained the changes in funding programs. Ms. Hicks stated that there were questions at our August Joint meeting about what the plan was for using the carryover balance. Ms. Hicks stated that in order to spend down the carryover balance that the Policy Committee expressed concern over, she has increased programming for 2016. That will require the budget to have the expenditures exceed the revenue. Ms. Hicks built in increases in Salary, Education, and Health Department Enforcement programs. Ms. Hicks also increased postage in order to build in direct mailing for curbside surveys. Professional Services have been increased to allow for audit costs in 2016. Composting was increased to allow for additional asphalt millings in Knox and Morrow Counties.
Commissioner Bemiller asked for clarification regarding the increase in funding mechanism that was approved at the September Board meeting. Discussion continued with Ms. Hicks explaining what the County Recycling & Litter Prevention programs do and how they are funded.
Ms. Hicks reported on what she built into the Special Collections line item, including farm tire events and paper shredding. She stated that she kept the line item high as the CRLPO manager still feels that Delaware County will see high traffic numbers due to past paint collections.
Ms. Hicks stated that she increased the Recycling Assistance Grant line to allow for additional requests from the communities. The Recycling Drop-off program includes a small site host stipend as a good will effort recognizing our appreciation for allowing the site. This would potentially not include sites that have adopting groups who oversee the site.
Commissioner Benton expressed his preference to pass a balanced budget. Discussion continued on issues with having high carryover balances, and the board’s past discussion on not having a set minimum or maximum carryover balance. Ms. Hicks presented an alternate balanced budget, which would cut out many of the programs that would have been funded with the first budget presented.
Commissioner Benton stated his first priority would be a balanced budget, secondly the discussion to review the revenue budget to see if an increase in the contract fees line could be an option due to the original conservative estimate, and lastly to shave the more discretionary items in order to balance the budget.
Commissioner Bemiller stated that she is agreeable to presenting an unbalanced budget in order to reduce the carryover budget (and addressing concerns by the Policy Committee) by allowing additional programming.
Since the recommendation would have been a tied vote the decision was made to table the discussion. Ms. Hicks will review the budget again to try to resolve some of the concerns, and will email a revised budget to the Budget Committee prior to when the Executive Committee will meet.
The issue of what an appropriate carryover amount was, and bringing it back to the board for discussion, was an option for consideration.
OTHER
Ms. Corbin advised the Budget Committee that the 2014-2015 audit has begun the process of picking an independent public accountant with the State Auditor’s office for work that will begin next year.
ADJOURNMENT
Commissioner Benton made the motion to adjourn and Commissioner Bemiller seconded. Meeting was adjourned at 2:47 p.m.
Respectfully submitted,
Cheryl Corbin/DKMM
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Teresa Bemiller, Chairperson Date
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