Sinking Fund Kept Afloat By Robert’s Rules

The Jefferson County Commission met for a Called Meeting on Thursday, June 27, 2013 in the Historic Jefferson County Courthouse.  The Meeting was Called to Order by Commission Chairman Mills. Absent from Roll Call were Commissioners Kesterson, Maples, Tabor, Musick, Patterson, Blevins, Barriero, Cureton and Turner.

The Commission expressed condolences to Commissioner Patterson on the passing of his Mother.

The Purpose of the meeting was to address end of fiscal year 2012-2013 budget amendments before the June 30th deadline. Jefferson County Finance Director Helton brought amendments from both the County and School side of the budget. All amendments had previously been approved by the Budget Committee and came as a recommendation of the Budget Committee via Committee Chairman Griffith.

By consent the Commission Approved the Committee recommendation to accept the majority of the amendments, which had no fund balance impact and were line item adjustments. Commissioners separated the recommendations that did have fund balance impact and ultimately Approved $58,654 for County Buildings-$11,774 for Other Finance-$2,515 for Sheriff’s Department-$70,513 for Jail-$1,334 for Sanitation-$31,050 for post closure on Landfill-for a total County Fund Balance impact of $184,841.

Other Amendments Approved upon Committee recommendation include the law library, drug fund, highway department, solid waste and landfill. Director Helton informed the Commission that auditors required two new accounts be set up for housekeeping purposes. The Commission Approved one of those funds- the Capitol Projects Fund-by consent. The other fund-the Sinking Fund (associated with the Davis Bacon Wage issue) was contested by Commission Tucker to be taken without a Roll Call vote. Requiring no Motion for Approval because it came as a Budget Committee recommendation, the Sinking Fund Amendment Failed 10-2 (11 votes required to Pass) with Commissioners Scarlett and Tucker voting No. Director Helton stated that, without Commission approval the item would be an audit finding on the next State audit. Time constraints would not allow time for the issue to come before the Commission at the next meeting because the amendment required approval during the current fiscal year ending on June 30th. Commissioner Scarlett, of the prevailing side, agreed to revisit the issue, however, Commissioner Tucker (the only other Commissioner on the prevailing side) declined to 2nd the Motion to revisit, stating his conviction that the Davis Bacon issue was detrimental to tax payers and his position that he would not support any amendment associated with the Davis Bacon Act. Following a brief recess, the Commission determined that the Motion could be 2nd by a Commissioner not on the prevailing side. Commissioner Estes 2nd the Motion to revisit and the Motion Passed with Tucker voting No. The amendment to establish a Sinking Fund was Approved with Tucker voting No. The Commission also Approved, by Committee recommendation, end of year amendments on the School side of the budget for both General and Federal Funds. None had fund balance impact.

Source: K. Depew, News Director