***Monday, January 20, 2014, Commissioners did not meet in regular
session due to the Human Right’s
***Tuesday, January 21, 2014, Commissioners met in regular session with Chairman Dan Dinning, Commissioner LeAlan Pinkerton, Commissioner Walt Kirby, Clerk Glenda Poston, and Deputy Clerk Michelle Rohrwasser.
9:00 a.m., Commissioners held an elected officials/department heads meeting. Present were: Solid Waste Superintendent Claine Skeen, Noxious Weeds Superintendent Duke Guthrie, Extension Office Educator Carol Hampton, Assessor Dave Ryals, Courthouse Maintenance Jerry Kothe, Chief Deputy Clerk Tracie Isaac, Treasurer Jenny Fessler, Prosecutor’s Office Manager Tammie Goggia, Chief Probation Officer Stacy Brown, Planning & Zoning Administrator Dan Studer, Restorium Administrator Karlene Magee, Road and Bridge Superintendent Jeff Gutshall, and Restorium Office Manager Pam Barton.
Chief Deputy Clerk Isaac said the county has met the online training requirements of 85% through Idaho Counties Risk Management Program (ICRMP) so that will save the county just under $10,000 in risk insurance premiums. Chairman Dinning said there isn’t much on the agenda for the elected officials/department heads meeting, but Commissioners felt it is still good to keep everyone in the loop.
Commissioners went around the
room and asked what the other county offices are up to. Clerk Poston said preliminary
budget paperwork will be sent out in April; Mr. Skeen said he is working on
filling job positions; Mr. Guthrie said he had attended a pesticide class last
Thursday; and Ms. Hampton said she has started transferring some things over to
Jennifer Jensen, there has been an increase in 4-H members, and the there will
be a Master Gardiner Program again. Commissioners asked Ms. Hampton when her
last day will be. Ms. Hampton said she will retire on March 31st. Mr. Kothe
said he has been working on surplus sale items. Mr. Kothe also mentioned
someone will be in to take a look at the furnace in the annex building, and
that he will retire on March 25th. Ms. Goggia said the Prosecutor’s Office
is busy with jury trials, and Ms. Brown said the Probation Office is doing well
and staying busy. Chairman Dinning asked for the statistics of probation and
Ms. Brown said there are 60 juveniles on probation, 75 adults in the adult
misdemeanor program, and there are between 250 and 300, mainly adults, on unsupervised
probation. Mr. Studer said Planning and
Zoning has been busy. There are over seven public hearings scheduled for this
year already, the County’s Comprehensive Plan will be online and the matter
will be open to the public hearing process soon. Building permits are also
trickling in and seem to be up by 10%. Assessor Ryals said his office is pretty
much done with 2013 so they are working on 2014 valuations and he mentioned circuit
breaker is up and running. Assessor Ryals briefly mentioned with retiring
personnel it’s hard to keep up.
Chairman Dinning informed Mr. Kothe that Community Title has heated floor/ramp mats and he thinks it would be a good idea to have those for the Courthouse steps in the winter. Mr. Kothe said the biggest issue is lack of electricity. Ms. Hampton said those mats would also be helpful for the Extension Office due to the amount of foot traffic the Extension Office receives through the back door to the meeting room.
The elected officials/department heads meeting ended at 9:15 a.m.
Mr. Guthrie spoke of in-kind
contributions for grants, and he mentioned that he has filed the annual report
that pertains to waters of the
The meeting with Mr. Guthrie ended at 9:25 a.m.
Commissioners asked Ms. Magee if
email at the Restorium is working yet. Ms. Magee said Ms. Barton can receive
emails, but not send them so she would contact Mike Cox who has worked on the
Restorium’s computer issues. Chairman Dinning mentioned the website called
Those present discussed matters pertaining to the Medicaid rate.
The meeting with Ms. Magee and Ms. Barton ended at 9:40 a.m.
Commissioner Kirby moved to reappoint Bert Wood and Gene Andrews to the Fair Board with terms to expire January 2018. Commissioner Pinkerton second. Motion passed unanimously.
Commissioner Kirby moved to grant an extension of time to pay year 2010 taxes on parcel #RPB0700004004BA until May 30, 2014, at which time the taxes for year 2010 on the above parcel must be paid in full. Commissioner Pinkerton second. Motion passed unanimously.
10:00 a.m., County Outside Auditor Leonard Schulte joined the meeting to present the county’s audit for 2013. Chief Deputy Clerk Tracie also joined the meeting.
Mr. Schulte explained that the Independent Auditor’s Report is in a different format this year. Mr. Schulte reviewed governmental activity, business activity and major fund activity. Mr. Schulte spoke of management responsibility for these financial statements, which is the preparation and presentation of the audit. Mr. Schulte said he reviewed his responsibility to express opinions, etc., and the opinions are presented fairly and it’s a clean opinion. Those present reviewed portions of the report on federal awards and dealings with internal control matters. For the first several years, governmental accounting standards changed so that someone would get an overview of the entity. The county as a whole is broken down into business activity due to the Restorium, according to Chairman Dinning. There is now a statement of net position and it’s just a change in name and is a multi-column approach, according to Mr. Schulte. Also included are fixed assets and capital assets and those assets are also being depreciated so the net of that is included. Mr. Schulte reviewed current assets, primarily cash, receivables, property tax, non-current assets, other assets, such as funds for the landfill closure, and total assets, total liability, and long term liability.
Mr. Schulte reviewed the audit as
it pertains to the Restorium to include total assets, liability and net assets.
Clerk Poston clarified there is nothing to do with
Mr. Schulte discussed the operation of the Restorium. Total operating revenue is $602,000 and operating expenses total $965,000. The loss from operations totals $362,418; however those losses were covered by non-operating revenues totaling $467,000, which consist of property taxes and intergovernmental revenue (grants). The fiscal year ended at a net position of $518,000. That is an increase due to the elevator grant so that makes it a short term increase and ultimately cash fell short $40,000.
Mr. Schulte explained GASB Statement #63, which just shows things were changed pertaining to Public Employees Retirement System (PERSI). Mr. Schulte said this is a future obligation as PERSI sets the rates. It’s an unfunded liability, and it doesn’t really change how the county operates, according to Mr. Schulte.
Mr. Schulte discussed his notes on cash and investments and said it shows what the combined cash balances were as of September 30, 2013. The purpose to point out is that the Treasurer should bring Commissioners a list of state approved banks. Mr. Schulte suggested Treasurer Fessler bring Commissioners the list of what banks she has invested in and have Commissioners approve it.
Those present discussed solid waste closure costs. Mr. Schulte said Solid Waste Superintendent Claine Skeen sends him information on usage and engineering studies every year in order to determine what capacity, closure and post closure care costs will be. In reviewing this information it was learned the hole at the landfill can be filled in and built up so that has increased its life. Mr. Schulte said the county has funded the closure account relatively well as liability only increased by $22,000, whereas the trust increased by $60,000. If the county stayed at the same course, it would not be hard to cover costs at this rate. Mr. Schulte said years ago this matter was bleak as there were no assets, but that gap has been narrowed every single year to narrow the difference. Chairman Dinning said he thought a majority of equipment owned by Road and Bridge wasn’t figured into that, and Mr. Schulte said the engineering study was not based on what the county could use of its own assets and personnel for closure.
Mr. Schulte said there is a slightly different focus on financial statements and the preparation of those statements. One of the difficulties of performing an audit is when the county doesn’t prepare the entire report and he assists. It raises an issue of if Mr. Schulte is reviewing his own work and he said he is so that may mean he is not independent. New standards have been placed on the auditor, but the county needs to accept responsibilities for the financial statements. Now it’s a matter of being capable of accepting responsibility. Mr. Schulte said he evaluated if there is someone at the county who has the necessary skill, knowledge and expertise to accept the audit and Clerk Poston does qualify. Mr. Schulte encouraged Commissioners, Clerk Poston or someone at the county to attend any course hosted by the state or Idaho Association of Counties on the education or assistance in reviewing and preparing information on disclosures. Mr. Schulte said it could get to the point where he wouldn’t be able to express an opinion so someone could prepare the reports and another person could audit the report.
Commissioner Pinkerton moved to
The meeting with Mr. Schulte ended at 10:55 a.m.
Commissioner Pinkerton moved to adopt Resolution 2014-11. A resolution authorizing the disposition of records of the Boundary County Treasurer’s Office. Commissioner Kirby second. Motion passed unanimously. Resolution 2014-11 reads as follows:
A RESOLUTION AUTHORIZING THE DISPOSITION OF RECORDS
WHEREAS, the Boundary County Treasurer’s
Office is currently storing old records of
WHEREAS, due to lack of storage space, the Boundary County Treasurer’s Office has requested permission to dispose of old records; and
WHEREAS, the Boundary County Prosecuting Attorney’s Office has advise the Board of Boundary County Commissioners regarding the classification of such records pursuant to Idaho Code 31-871; and
NOW THEREFORE, upon motion duly made seconded and unanimously carried,
IT IS HEREBY RESOLVED, that the following records be classified and disposed of as follows:
The following records have
been deemed permanent by the Boundary County Commissioners on the advice of the
Ø Abstract Reports 2001 - 2002
Ø Alpha Listing Tax Due 2002
Ø Assessor’s Changes 2004
Ø Auditor’s Certificate 2001 – 2002
Ø Forest Charges 2001, 2003
Ø Journal Vouchers Oct. 2000 – July 2001
Ø Late Charges 2001 – 2002
Ø Redeemed Warrants Jan 1999 – Oct. 2001
Ø Taxes TXBO20 /TXBO22 2004
Ø Tax Drive Reports 2002
Ø Tax Rolls 2001, 2004
Ø Utilities 2003
Ø Yield Tax 2000 –2002
following records have been deemed semi-permanent by the Boundary County
Commissioners on the advice of the
Ø Deposit Listings Dec. 2006 – Dec. 2008
Ø Investments Auto Deposits 2009
Ø Mortgage Companies:
First American Real Estate 2009
Misc. Mortgage Companies 2009
Panhandle Escrow CO 2009
Quicken Loans 2009
UPF Inc. Tax Services 2009
Washington Trust Bank 2009
Work File Changes 2009
Z. C. Sterling 2009
Ø Tax Anticipation Aug 2007 – Dec 2009
Ø Tax Collector’s Detailed Statement 2002
Ø Resolutions Copies Oct. 2004 – Dec 2012
Ø Warrants of distraint 2009
The following records have
been deemed temporary by the Boundary County Commissioners on the advice of the
Ø Correspondence 2012
Regularly passed and approved on this January 30, 2014.
BOARD OF COMMISSIONERS
DAN DINNING, Chairman
LEALAN PINKERTON, Commissioner
WALT KIRBY, Commissioner
Reviewed by and on advice of Prosecuting Attorney this January 30, 2014.
JACK R. DOUGLAS
Clerk of the Board of
By: Michelle Rohrwasser, Deputy
Recorded as instrument #259934
Commissioners tended to administrative duties.
11:05 a.m., Commissioner Pinkerton moved to go into executive session under Idaho Code 67-2345(1)a, to consider hiring a public officer, employee, staff member or individual agent. Commissioner Kirby second. Commissioners voted as follows: Chairman Dinning “aye”, Commissioner Pinkerton “aye” and Commissioner Kirby “aye”. Motion passed unanimously. 11:10 a.m., Commissioner Kirby moved to go out of executive session. Commissioner Pinkerton second. Motion passed unanimously. No action was taken.
Clerk Poston informed Commissioners
the county received $212,533 from the Federal Aviation Administration (FAA)
last week. Clerk Poston presented Commissioners with an expense chart for the
property acquisition project. The county has received five invoices from JUB
Engineering and two have been paid. Clerk Poston said each invoice from JUB represents
a percentage of what she is going to assume is their total project costs. The first
invoice listed 19% and the second invoice lists 28%. Figures shown in red are
the amounts submitted, via the grant process, to the FAA and that have been
paid by the FAA. They invoices are 90% complete and there is another 10% still
left, but it’s unknown what parcel of land the funds are for. For the Dinning
and Merrifield purchase shown on invoice #848647, there is no figure shown in
red as being submitted to the FAA, but there is a figure invoiced from JUB so
they will be contacted and asked when they will submit those to the FAA. It was
said there is another portion of funding that needs to be submitted to the FAA
if the Dinning transaction is done. Clerk Poston said the Recap Column shows
what JUB has invoiced the county, what the county has paid and what has been
submitted to and received by the FAA.
11:30 a.m., Boundary Community Hospital Board of Trustees Chairman Elden Koon and Hospital CEO/CFO Craig Johnson joined the meeting.
Mr. Johnson said the Hospital did lose a bid of revenue through December and he said this is the first time since the levy that finances have shown in the black at year end so that is good news financially. December patient volumes were low and they usually tend to be, but January has been busy. Mr. Johnson said there have not yet been a lot of flu cases in this county, but it could be just a matter of time, unless we are isolated. There are restrictions for visitors at the Hospital as a flu precaution so currently no visitors under age 18 are allowed.
Mr. Johnson said the Hospital has
a lot of training courses going on such as advanced cardiac life support (ACLS)
training and later in August will be trauma nurse training. The Festival of
Trees was a success, according to Mr. Johnson. Mr. Johnson said the Hospital
did receive bio-terror grant funding so IT equipment and computer servers are
being moved to a different room that doesn’t have plumbing, etc. A large
cooling unit will be placed on the roof to allow for a separate cooling unit using
a separate power source. Mr. Johnson spoke of the Rural Health Clinic and he
said it was realized that
The meeting with Mr. Johnson and Mr. Koon ended at 11:45 a.m.
Commissioners recessed for lunch at noon.
1:30 p.m., Commissioners reconvened for the afternoon session with Chairman Dinning, Commissioner Pinkerton, Commissioner Kirby, Clerk Poston, and Deputy Michelle Rohrwasser.
1:30 p.m., Parks and Recreation
Board members Lisa Carle and
Mr. Sims informed Commissioners
that the community has wanted this river walk. Sue Ireland with the Kootenai
Tribe said the Tribe is working in this stretch of the proposed project during year
2014 or 2015 and she asked about incorporating the River Walk in that portion. The
area of work the Tribe is doing in the fall of 2015 is by
Commissioner Pinkerton spoke of
the area consisting of a mile loop and of concern for a fence. Ms. Carle said
this could be comparable to the walking path in
Commissioner Pinkerton mentioned matters pertaining to parking spaces.
The meeting with Mr. Sims, Mr. Tompkins and Ms. Carle ended at 1:50 p.m.
Commissioners reviewed the by-laws for the Restorium Advisory Board and they agreed that Article IV says everything. Commissioners said in looking at reappointments of board members, a set of the by-laws should be given to them and to have the board member sign off that they have received them and understand their role as a board member. Commissioners said they don’t believe the Restorium Advisory Board has supported Commissioners in the recent past as it is noted in the by-laws that they should. Commissioners said they are proud to say the Restorium Advisory Board has taken their job seriously, but they need to go back and understand what their job is. Commissioner Kirby said the main thing is that they are a strong board, but by looking at the powers and duties in the by-laws, they have not done those things. The Restorium Board has taken it upon themselves to have personal attachments with the residents rather than the facility operations, and they’re not there for that. It was suggested the advisory board should be coming to Commissioners and not the Commissioners going to the Restorium Board. Commissioner Pinkerton said the Board has gotten outside of their lines of responsibility and have taken on duties that are problematic for the operation. Nowhere in the advisory board role is it up to the advisory board to make hiring, removal or budgetary decisions. The advisory board should review the budget, and make or express concerns and interests to the Restorium Administrator, but nowhere in the by-laws does it say for them to make recommendations to Commissioners. The Restorium manager makes the budget and the advisory board is to review the budget prior to Commissioners, maybe to double check the administrator, but not to go forward and lobby for additional funds. Commissioner Kirby mentioned there being a lot of confusion about budget as two managers were appointed as well as a commissioner who got involved fairly heavily. It’s just gotten out of hand.
Clerk Poston said if there is something that is wanted for the Restorium, the advisory board should be here asking. Commissioner Pinkerton said he disagreed as if the advisory board sees something lacking, they should bring it to the manager’s attention and if the manager sees something needed, then she should come to Commissioners. Clerk Poston mentioned that if Restorium Manager Karlene Magee and Board Chairman Larry Dirks see something necessary, the two of them could come. Commissioner Pinkerton said if Ms. Magee brings something before Commissioners that the advisory board has suggested and she is unable to convey the matter, Commissioners could request an advisory board member come in order to bring further detail, but not to come in and pitch their agenda to Commissioners. That is the Restorium manager’s job, according to Commissioner Pinkerton. Commissioner Pinkerton said the board member’s job to do what is right for the Restorium itself, not to go to battle on individual matters such as raising costs. The rent issue was the right decision for the Restorium itself, but the board was worrisome of potential future residents. The advisory board was giving Commissioners so much grief about the increased cost to the future residents that they lost sight of the cost to operate the Restorium. Commissioners said they need to make sure the Restorium board members have a copy of the by-laws and signs to verify having received and understand them.
Treasurer Jenny Fessler joined the meeting at 2:00 p.m.
2:00 p.m., Commissioners considered a hardship exemption application filed by Janet Preston for parcel #MH60N01W031501A. Present were: Chairman Dan Dinning, Commissioner LeAlan Pinkerton, Commissioner Walt Kirby, Clerk Glenda Poston, Treasurer Jenny Fessler, and Deputy Clerk Michelle Rohrwasser. Applicant Janet Preston participated via telephone. The proceedings were recorded. Chairman Dinning administered the oath to Ms. Preston.
Ms. Preston asked Commissioners about temporary structure versus permanent structures, and she said she felt lied to by someone from the county because the person said they did speak to her, but he did not, and put a value of $1,500 on the trailer when it’s only worth $400. Ms. Preston explained the trailer has a hole in it due to dry rot and it’s not even hooked up to sewer and water.
Treasurer Fessler said the county’s tax amount is $35.54, $111.48 is owed for solid waste service and $20 is for translator service. Chairman Dinning informed Ms. Preston that the way the fees are assessed Commissioners have no control over. Chairman Dinning said for clarification that Ms. Preston is disagreeing with her assessment. Ms. Preston said her residence is a temporary shelter. Ms. Preston explained that she hasn’t worked since June and the Veteran’s Administration says she needs more medication. Ms. Preston said she has to pay back $50 to the Veterans Administration so currently she receives $976 per month and her mortgage costs her $600 per month. Ms. Preston said she is waiting for 100% disability, and that she has been overdrawn for over a month until she starts receiving disability because she can’t work anymore.
Chairman Dinning asked Ms. Preston about the mobile home and if she is living in it. Ms. Preston said the mortgage of $600 is for the property, 10 acres, that she lives on in Highland Flats approximately one half mile east of the snowmobile park. Ms. Preston said she has someone living with her as she has just had surgery and can’t lift over five pounds. Ms. Preston said she is staying at her property and is trying to build. The heater and refrigerator in the trailer currently don’t work so she is using three electric heaters for heat. She has built a roof on top of the trailer and if she hadn’t, water would come in. Ms. Preston said she has used Styrofoam insulation and had to use duct tape. Ms. Preston said when she received her property tax notice, she never saw anything about a mobile home tax otherwise she would’ve asked about it. Chairman Dinning said if there is a structure on the property, there would still be a solid waste fee for the landfill and a translator fee. Ms. Preston was informed that she is only getting charged once for solid waste and translator fees on the mobile home, not the land. Chairman Dinning explained that anyone who can receive a signal for the translator receives that fee, and that Commissioners have the ability to forgive taxes and could also forgive the translator fee. Ms. Preston said if she had full disability benefits, she would receive $2,600 per month. Ms. Preston said the Veterans Administration should make their decision as to her disability benefits by April, and if she is not approved, she would file an appeal. Chairman Dinning said Commissioners could continue the meeting until June 20, 2014, to make a decision to approve the hardship and write off the entire amount owing or not do anything.
Commissioner Kirby moved to approve the hardship exemption application for Janet M. Preston, parcel #MH60N01W031501A and write off year 2013 taxes and fees totaling $169.28. Commissioner Pinkerton second. Motion passed unanimously.
Commissioner Pinkerton informed Ms. Preston that this is a one time situation and there will be no forgiveness in future years. Chairman Dinning urged her to contact the Assessor to make sure her valuation is correct as assessment notices are sent out in May. Chairman Dinning explained the Board of Equalization hearings that are available. Ms. Preston said if she gets her back pay from Veterans Administration and is approved for disability, she can pay the amount owing otherwise she would feel bad. Ms. Preston said she appreciates this and explained that the Veterans Administration is extremely slow. Commissioner Pinkerton said he doesn’t know exactly where Ms. Preston is at financially on her property taxes, but if she does receive more funds, he would suggest using it to make her land taxes current.
The meeting to consider the hardship exemption application for Janet Preston ended at 2:25 p.m.
2:30 p.m., Cabinet Mountain Water District Engineer Mike Klaus joined the meeting. Mr. Klaus said it has been some time since he last met with Commissioners so he wanted to clarify details as far as the legal description for the parcel where the District would like to place a water tank. Those present discussed combining the legal descriptions of the two parcels into one and Mr. Klaus said he wanted to double check that is still what Commissioners preferred. It was said the county owns the property so it makes sense to make it all one piece. Mr. Klaus said there are a few dead trees and he would like to take them down, if Commissioners are okay with that. There is root rot and possible safety issues to drivers and equipment so Commissioners gave Mr. Klaus permission to remove those trees. Commissioners asked Mr. Klaus to have Cabinet Mountain Water District’s attorney draft the lease agreement.
Mr. Klaus left the meeting at 2:30 p.m.
Clerk Poston left the meeting at 2:35 p.m.
Those present resumed discussing the Restorium. Commissioners discussed how the operation is running at a loss while some people would say it isn’t, but that is due to levying the difference. Commissioner Pinkerton mentioned the county’s outside auditor used to urge the county to do more as far as bookkeeping at the Restorium so he wonders if the current bookkeeping status is now sufficient.
Commissioner Kirby and Treasurer Fessler left the meeting at 3:00 p.m.
There being no further business, the meeting adjourned at 3:25 p.m.
DAN R. DINNING, Chairman
GLENDA POSTON, Clerk
By: Michelle Rohrwasser, Deputy Clerk