BUDGET COMMITTEE MEETING MINUTES
7 MARCH 2025
Chair Commissioner Matt Rubelsky opened the meeting noting prayer and pledge had already been offered. The Chair then asked for a motion on the 7 February 2025 minutes. Commissioner Caleb Savage moved that the minutes be approved, and with Commissioner Evan Baddour providing the second, the minutes were approved unanimously.
Resolution authorizing the County General Fund’s 101-line item amendment. A handout was provided showing County General Fund 101-line items for Chancery Court and for Circuit Court Clerk addressing needed upgrades to data processing equipment upgrades and funded through the county’s data processing reserve fund; an Ambulance Training Reimbursement of $372; and the county’s portion, which matches Pulaski’s portion, of an increase to the airport, an additional requirement of $4,100 funded from the Fund Balance. Total amendment is $31,586.00 within the school’s budget. The CE mentioned that the county has a precedent of paying ½ of the airport cost which should be continued. Motion to approve was made by Commissioner Terry Jones, seconded by Commissioner Shelly Goolsby, and was approved unanimously.
Sourcing funds for capital projects – The Chair provided a recap of committee approved capital projects with associated projected cost, a total of $23.6M. He mentioned the TACN project, and after completion this would provide $10.1M leaving $13.5M to identify sourcing of funds. Commissioner Brad Butler asked Financial Manager Beth Moore-Sumners about the budget planning for 2025-2026, how conservative that might be, and was there room to use some of those planned dollars for the sourcing. The FM discussed the funds required to be set aside to fund any debt, and those funds needed to be available. She did like the approach of what we budget vs what we collect while reserving the debt service funding and that might result in additional funding for the capital projects. Commissioner Shelly Goolsby looked at the $23.6M requirement and noted that the Archive requirement could be paid from the hotel/motel tax; the CE confirmed the water study could be paid from 171; the courthouse Phase I could be covered with the TACN funds, leaving $12.9 remaining, with Beth saying still have to do a $10M or $20M bond. A motion by Commissioner Shelly Goolsby, seconded by Commissioner Evan Baddour, was made to fund the archive effort from the hotel/motel fund, get bids and limit it to $227K. Commissioner Terry Jones commented that at one time the hotel/motel fund was limited to courthouse use only but had been changed to any county building. The FM also commented that currently the hotel/motel funds are over $500K. The motion was approved unanimously.
A motion to proceed with the water study was made by Commissioner Shelly Goolsby, seconded by Commissioner Evan Baddour, however with the County Executive (CE) Graham Stowe noting that the resolution includes the water study, the motion was withdrawn. The CE noted that in the planned RFQ, the process is based on choosing the best qualified firm. Commissioner David Wamble asked if the Hotel/Motel funds could be used to service debt with the FM saying she would look into that. She also noted however that the hotel/motel tax is part of the general fund so the use of that tax wouldn’t help since the general fund total would be considered in any potential movement of funds. The FM said she was pleased that more than one relatively new commissioner had visited her office to understand the county budget process better, but she offered to host a work session to help all understand the process better. The CE said he would schedule such a session. The Chair mentioned County Officials Certificate Training Program (COCTP) classes, like budget, and how to generate revenue with the FM saying CTAS had misspoken about some of the recommended fees, and that our court fees were already at a maximum. Commissioner Evan Baddour asked that in the work session how much is discretionary and how much can safely be used and still plan for catastrophic events should be included. Commissioner Shelly Goolsby asked the current Fund Balance with that being as of 30 June $11.4M, with reserves per the FM. She then noted $9.79M without reserves. Commissioner Goolsby said if could use some of that, then could look at getting a $10M bond. The CE noted that the Fund Balance by policy must be no lower than 25% of previous year’s budget, but recommended against going too deeply into Fund Balance, and the FM talked of her concern about meeting unanticipated needs that continue to arise. Commissioner David Adams asked about litigation funds, especially after reduced probation revenues. The FM said that is a reduced amount, offset somewhat by the officer funding strategy. Commissioner David Adams also asked if there is any funding coming from the weigh station, with the FM saying not much, since many vehicles avoid the station, but also that funding stream is difficult to itemize. Commissioner Gayle Jones asked about trends in property values and the FM said she usually got with the property assessor mid-April. Commissioner David Wamble said we can do Phase I of the courthouse without additional tax and have enough to serve $3M out of fund balance on debt service. Commissioner Terry Jones discussed solely doing the structural part of Courthouse for approximately $585K, and just get it done right away. The CE said we were not prepared to move forward immediately because there was no design and no spec to be put out for bid; all courthouse actions are awaiting commission funding decisions
New Business – Advertise for AgPark Director. The CE said he needed the committee to recommend a salary. Questions on how long to work (FT vs PT). are there grants to keep the park open; is there a job description; current Director retirement date (1 April); could convenience center employees open gate. The FM gave a potential cost of $30K per year plus additional tax for a total of $44K. No decision was made.
With no other new business Commissioner Caleb Savage moved for adjournment, and with Commissioner Shelly Goolsby providing the second, the motion was approved unanimously.
ATTENDEES: Members of the committee – Chair Commissioner Matt Rubelsky and other commissioners Evan Baddour, Caleb Savage (for Matthew Hopkins- absent), James Lathrop, Terry Jones, Shelly Goolsby, and David Adams / Other commissioners in attendance Joseph Sutton, Brad Butler, Gayle Jones, David Wamble, Carman Brown, Rose Brown, Judy Pruett, Joyce Woodard, Annelle Guthrie, Tracy Wilburn, Roger Reedy, Tim Risner/ Others in attendance County Executive Graham Stowe, Financial Manager and staff Beth Moore-Sumners and Shana Woodard, Trustee Tony Risner, EMS Director Bill Myers, members of the Public
