Chairperson Jordahl called the Johnson County Board of Supervisors to order in the Johnson County Administration Building at 9:04 a.m. Members present were: Charles Duffy, Jonathan Jordahl, Mike Lehman, Sally Stutsman, and Carol Thompson.

Jordahl stated they needed to get refocused and see where they were at. Deputy Administrative Assistant Deana Pillard said Public Health Director Graham Dameron told her that the $14,550 for the half time Disease Prevention Specialist line item is incorrect. Dameron said they discussed this position in April and they didn't think it was included in the 1999 budget. He apologized for the confusion. He said he and Rebecca Stockman reviewed the budget again to identify some of the areas that would make up for the $141,653. He explained the additional items to replace the $12,000, one of which is the printing and binding of stationary forms for inspection. He said that increased substantially and he did have a new copy of the Waste Water Regulations, which goes into affect January 1st. He stated they need to provide the food code on a regular basis. He explained they downsized it by putting 2 pages on one. Stutsman asked if Carol had a copy of it in the boardroom for reference. Dameron said they would provide them with a copy.

He said they put in money for the continuation of that and publication. He said another item missing from the budget was the Clerk II, which was reclassified as Secretary II, and the Computer Operator's hours being increased to 40 hours per week. He said that the Board of Supervisors gave them $10,000 for a part time Clerk II. He explained that did not include benefits. He stated the classification change changed the amount they had to pay the person in that position. He said they increased to 80 hours per period because they had the tanning facility inspections, which required additional staff time. He said the last factor is increasing the clinic nurse from part time to full time due to Maternal-Child Health Division's, Department of Public Health's, request for a coordinator. He said they had asked them to come to Des Moines to talk about this and they recommended it very strongly. He explained the combination of the school based youth program and Head Start allowed them to move a part time person to full time. He stated they have to absorb any changes, unless they are of substantial amounts, and they have to deal a postal increase of 3.125%, which wasn't included in the budget because he felt it had been fairly stable and he hopes it will go down.

He said the custodial services' contract has not been changed for 3 years at $835 per month. He said he is hopeful they will continue that because another estimate was nearly double that amount. He stated the current service is not outstanding, but he's afraid to end the contract because he's unsure what he will get next. He said Goodwill is leaving the business because they can't find the people to do the work. Jordahl asked if they had discussed a central provision for this service. Dameron said it has gone no where. Jordahl asked if he had spoken with Pat Langenberg recently. Stutsman said they need to look at that. Dameron said they have a mix of people on contract and some who are not. He said most places that have those people at their facilities, like Human Services, want to continue this way because of confidentiality reasons. He explained he could go either way but he does have some confidential things that could cause problems. Jordahl said he assumed they would address that question. Stutsman said it becomes more of an issue as they get more decentralized offices. Thompson asked Dameron what he needed. Dameron stated they need daily cleanings, especially for bathrooms and waste removal. He said they had a person for a while but it didn't work out. He said he had $3,200 for a $4,000 budget for vehicle repairs so he will have to absorb that.

He explained he didn't know what would happen with the Empowerment Grant. He said he hoped to get some direct expenses from the Decat project but administrative costs will have to be absorbed. Jordahl said he wanted to address those costs being covered by outside sources. He said both the school based youth services and Head Start contracts had amounts requested. He asked if these are expenditure requests which are offset by revenues. Dameron said they are. Jordahl asked what the total tax asking increase was. Dameron explained the Head Start and the youth based services contract are covered by the grant. He said the maternal-child health is partially covered. He said that money was a mix of a grant and State funds. He said they don't totally subsidize that program. Jordahl asked if there were a proportion they could use. Dameron said it would be about 50%. Jordahl asked if the $7,305 was half the tax asking. Dameron said it would be pretty close to that. He said the first 3 items are tax asking and he hopes they can get funding from the State or licensing fees from inspections. He stated they would use those revenues to lower the tax asking. Thompson asked if the bottom line was $88,000.

Jordahl asked about the eye care line item. Dameron said eye care was an expenditure. Jordahl asked if it said contract, if it was an expenditure. Dameron said it was but there were other factors. Thompson asked where they got the revenue from. Dameron said they generated it from the tanning facilities and license fees. Jordahl asked if that was offset completely. Dameron said it was. Duffy asked if he was referring to local license fees. Dameron said they were under the State. He said they took the contract they were paying for before so there was no increase in their facility. He explained the State had been charging them for several years previous so it's not a brand new tax or license fee. Duffy stated it was still county taxes. Jordahl said it was not because the tattoo parlor would pay the fee and that fee would offset the inspection. He said they are not taxing the citizens of Johnson County to do this. Stutsman said that was true unless the fees don't cover the inspection. Dameron said they would cover it, especially the tanning facilities. Jordahl asked if they had a contract for (inaudible) case management. Dameron said yes.

Jordahl said they needed to tally the actual impact on their taxes. Thompson said it was about $54,000. Jordahl stated they needed to talk about the $88,060. He asked where this fit in with previous years. He said they are interested in how it balances out. Dameron said they still have to look at the tax levy requested by the departments. Jordahl asked if this was the total tax asking or just the changes. Dameron said it was listed on the original sheet. Jordahl said the budget request summary should include revenues. Stutsman said it wasn't accurate anymore. Jordahl said he wanted to summarize where they were at after the adjustments and the tentative budget grants they had made. Pillard said they had only tentatively granted the Health Inspector. Stutsman said it was only clarification of what the budget request was. Jordahl said this department had a variety of things offset by revenues. He said they have requested new funding, which for most departments means how much they have to spend, but it's not that for this department. Pillard said some of it was tax asking and contracts. Jordahl said if they brought it in with grants, then it's not the same kind of departmental increase as one needing tax asking. Dameron said the budget process excluded grants this year and contracts was the one that fouled them up. Jordahl said he was less concerned with the percentages. Pillard said that was a done deal. Stutsman said they shouldn't pay attention to the percentage increases and look at the individual items. Jordahl said the items add up to a dollar amount that is tax asking. Pillard said they should look at anything that's not a contract item. Stutsman said she was unsure of the flexibility they had with these items. Pillard stated the part time Clerk position going to full time was not a grant, the 1.5 Health Inspectors was not a grant, the eye care wasn't a grant.

Dameron said the eye care increase was about 5%, or $17, 164 increasing to $18,025. Jordahl suggested they decide what they wanted to do. He said they were going to grant the eye care. Stutsman said it wasn't that large of an increase. Jordahl said the increase to 80 hours was a policy they encouraged so they should include that. Stutsman said many departments were working 37.5 hours per week and the Board of Supervisors made a policy decision that everyone would work 40 hours per week. Dameron said that did not include non-exempt, non-union employees. Jordahl suggested they grant the $3,650 for the full time clinic nurse. Dameron stated they had to do that in accordance with the State. Stutsman asked about funding the stationary forms. Dameron said they had to do this as part of the Food Code. He stated they had to provide one copy per establishment. Jordahl asked if they outsource this to a printer. Dameron said yes. Jordahl said the big items are the staff positions. Dameron said one was just reclassified. Stutsman said they have to grant the $5,100 if the position was reclassified. Thompson said the $5,800 came about because of the additional State requirements for inspections. Jordahl stated they are pulling out of Muscatine and Iowa Counties. Thompson said they would lose the revenues but they wouldn't increase the expenses because they already have those expenses. Dameron stated the amount of revenues and the number of inspections amount to about one quarter of an inspector. Duffy asked how many workers they employed. Dameron stated they had 15 full time and 16 part time employees.

Thompson left at 9:29 a.m.; Stutsman left at 9:30 a.m.

Jordahl asked Stutsman to summarize what had been done on the 1.5 time food inspector. Stutsman said she talked to Joe Bolkcom at the State Legislature and it sounded like they were really working on making adjustments. She said she was hesitant to put a lot into this if there might be some adjustments made or changes in their lobbying efforts. She stated she would like to back off of granting the full amount until they have a better idea. She said she was willing to entertain a budget amendment on this matter. Jordahl stated they need to communicate to Dameron that they are obligated by the State to do this and they will. Duffy said he didn't think they could mandate without funding anymore. Dameron stated there was a bulge of inspections in January because they require an annual renewal. He said they also work on a calendar year. Jordahl asked if they were behind at a predictable rate. Dameron stated they were trying to absorb the new code. Jordahl asked if the learning curve will decrease so inspections will speed up. Dameron stated they will pick up as they understand more. Jordahl explained he didn't know the reality of the learning curve. Dameron said he'd like to do it incrementally, like in 2 or 3 phases. Dameron stated Iowa and Muscatine Counties did not have adequate coverage in their Department of Inspection and Appeals. He said they have a good market out there and Muscatine had asked them to do it and offered them some funding for it. Jordahl said they were looking at offsetting revenues here. Dameron explained he didn't include anything for the food program, even though there is a lot of work related to it. He said it would be very helpful if they could help them in this area. He stated the part time Clerk II position would help offset some of the food program work. Pillard asked if that position was currently filled. Dameron said they do have a half time person. He said they would just add on to her time or get another person. Duffy asked if that was all the revenues. Dameron stated he thought it was correct. He said they took out the Wellness Grant. Jordahl said that's not an actual reduction in revenues. Dameron explained that gave them an extra $50,000.

Thompson returned at 9:40 a.m.; Stutsman returned at 9:41 a.m.

Jordahl said he would suggest funding the 1/2 time Health Specialist and hold off with the full time position at this point. Dameron stated they've got to fund more people if the State or County mandates it. Jordahl said the Board needs to recognize its obligations. Stutsman said they could evaluate it later with a budget amendment. Thompson asked if they should be asking the legislatures about increasing the licensing fees. Stutsman said they are doing that. Dameron explained they brought it up at the Legislative Forum. Duffy asked how much the license fees were. Dameron stated it depended on the size, but the range was $40 to $250. Duffy asked how frequent that was. Dameron said it was annually. Stutsman said there is only one license for food courts. Dameron stated they have 2 licenses, a food and a food establishment license. He said the food establishment license is only 75% of the other license and because of all the different food areas, it takes 1/2 a day to inspect Hy-Vee. Jordahl said they are effectively inspecting 5 restaurants there. Stutsman stated the Johnson County taxpayer is subsidizing Hy-Vee. Dameron said the Legislature needs to fund some of this or change the fees. Stutsman suggested they grant the $15,000 for the part time person. Thompson said she thought the 1/2 time specialist would be around $11,000 or $12,000. Dameron said to figure $14 per hour. Jordahl said they needed to get the numbers on that. Thompson stated it would be about $18,200.

Dameron said there were many other things that happened. He mentioned recycling paper at $300, a claim for an on-site waste water system at $1,250, and $1,300 for the publication of On-Site Waste Water Removal. He said he tried to do the best he could with the money he had. Jordahl said in the future he could add a column to show off-setting revenues and summarize the tax impact. Dameron stated he would like the tax levy to be at the top because that's what they are interested in. Pillard suggested they look at his budget by function and not objects. Stutsman asked Dameron to write his suggestion down. Thompson asked how often they vacuum and clean the floors. Public Health Department employee Becky Mills stated the tile floors need to be scrubbed every night and the carpet is vacuumed at least twice a week. Stutsman asked them to follow up with a phone call.

Pillard stated she made a mistake on the technology side. She said Department 33, Elections, had requested to start saving $100,000 for equipment replacement. She said they plugged it in for the bottom line. She said the total project would cost $500,000. Jordahl said that was new spending and a very significant amount. He stated he didn't recall the machines breaking or not working. Deputy Auditor Kit Wong said they were purchased in 1986. Stutsman said they are committed to a project if they start putting money aside. Jordahl stated they have to weigh each department against each other. He asked if they have weighed it as carefully as they have weighed GIS. Wong said they are having some problems with the machines now. He stated Linn County changes machines every 2 to 3 years. Jordahl suggested they give them half.

Pillard stated she misspoke about the Sheriff. She explained the Sheriff's cars and SEATS have not been transferred over. She said all of these problems will be alleviated next year. She said it came out of their operating budget. She said it hadn't been plugged into the capital expenditure side. Jordahl stated the previous bottom line figure of $1,300,000 hadn't taken out operating expenses. Pillard stated they had budgeted for the Wellness Block Grant of $50,000 and the $13,500 from the Housing Needs Assessment Grant needs to be zeroed out. Jordahl said it sounded like the block grant 20 went below zero after you take out the 50 for Wellness and the 13 for the Housing Assessment. Pillard said she didn't have the exact number. Jordahl said it wasn't horribly inaccurate.

Pillard stated they want to look at the Fiscal Year 2000 tax bill and that a comparison to last year was printed next to it. She explained if the $1,600,000 was too much but $1,000,000 was about right, they would need to cut some things. She said they took out the Secondary Roads transfer of $100,000. Jordahl said they still tax for the transfer in the general fund. Pillard said that was part of the transfer. Wong explained they took $66,000 out because that was not a direct levy, it was part of the transfer. He said the $66,000 would not increase or decrease. He said this was the amount they were going to give to Secondary Roads. Pillard said $30,000 was for outside engineering and the rest was for one maintenance person. Jordahl explained that Secondary Roads funding comes from the rural and the transfer from the general fund. Wong said that would be transferred out and the balance would decrease so the $66,000 wouldn't affect the levy. Jordahl asked why it wouldn't. He said it's still an additional tax. Wong said yes. Jordahl stated they have their ballpark figure. Wong said the next sheet was prepared to transfer what the minimum transfer would be. He said the ‘99 budget is currently transferring $515,718 for the general basic. Pillard said Edwards had shown the minimum and the maximum. She said he had the general basic set at the maximum of $538,000 and the rural basic set at the minimum of $1,727,000. Jordahl said that's what they did last year to minimize the impact of the Equalization order on agricultural products. He said with the agricultural situation in it's current state, now is not the time to rectify that. Pillard stated Edwards explained you have to transfer the sum of the minimum, the $2,137,800, but he recommends a 20 to $50,000 cushion. Jordahl said that's in order to qualify for federal aid. Jordahl stated they need to tax at 75% of the maximum levy for Roads to qualify for federal assistance for highway funds. He said they have some flexibility in whether they transfer any money from the general fund to Secondary Roads. He stated last year they had a 14.8% Equalization Order for agricultural property and they alleviated it by transferring the minimum on the rural side and the maximum on the general fund side. Pillard said the total was $2,265,321, which is the minimum rural basic and the maximum from the general basic. She said that's an additional $135,000 above the minimum. She stated the dollar amount above for FY 99 was $127,000. Jordahl said they tentatively decided on what they wanted to fund.

Stutsman suggested Peters meet with Pillard to help her understand what the numbers all mean. Pillard stated they would still need to include the money for Health because the only amount included for Health is a full time person. Jordahl suggested they plug in the number Carol gave of $88,060 for Health. Pillard said the revenues are figured in but they haven't figured out the expenditure side of it. Stutsman asked if the increase in the health insurance pool was included. Pillard said yes. Wong said it's in the $197,000. Lehman said they had $600,000 left over, took out the insurance and they came down to a balance of $197,000. Jordahl suggested they show that on the sheet. Pillard said the $400,000 for health is in there at $197,000. She explained if they decrease the health spending then they will have more than $197,000. Jordahl asked if the department that they put that in was Central Services. Pillard said yes and also Roads and MH/DD. She stated that the Central Service amount included other things as well. Jordahl said the big changes were shown in the 11% tax hike for Iowa City compared to a 7% hike for rural towns. Stutsman asked if Iowa City was going to increase their taxes. Jordahl stated he would be very surprised if they decreased. He explained that the County's portion of the public's tax bill is relatively insignificant. Stutsman said not increasing or decreasing taxes is an option. Jordahl said the Space Needs Committee is working on millions of dollars of needs and the idea of no increase in taxes is impossible. Duffy stated there was going to be a State tax increase.

Recessed at 10:22 a.m., reconvened at 10:36 a.m. with Jordahl absent.

Pillard said taxes will go up no matter what you do because of the rollback on the ag line. She said for the current Fiscal Year they are being taxed at 100% of the value. She said the residential increase is up to 56% in FY 2000. She stated the commercial will increase to 100 in 2000. She explained they are going to get blamed for taxes going up no matter what they do because the State has adjusted the rollback. Duffy stated it's at least 3% or more plus the rollback at 100% and the State is reevaluating properties. He said he heard they will go up 5 to 7% more. Stutsman asked if that would affect the budget this year. She said the FY 2000 and FY 1999 tax bills show an increase. Duffy said they will get blamed for 4 tax increases.

Jordahl returned at 10:40 a.m.

Stutsman asked if Duffy was supporting the original layout. Pillard said they would have $385,000 to spend if they kept it the way it is as of the January 22nd packet. Lehman said if they go that route, they need to cut $600,000. Pillard said it's still a rough figure. Stutsman said they'd have to cut $634,000. Jordahl stated the current figure would be about a 7% increase, which would equal $28 per $100,000 worth of rural ag land. He said the biggest increase would be $56 on a business in a small town. He said that if you compare the 2 sheets, the Iowa City residential percent change with the new rollback is 10% so 3% of the tax change is due to the rollback. Duffy stated they would be blamed for all of it. Jordahl said it wasn't a tax increase, it was a shift in the burden of where the taxes fall. He stated the impact wouldn't be felt until FY 2001. Stutsman said it was their responsibility to educate the public what it means. She said she didn't have a problem increasing some of the tax bills. Duffy stated the legislatures will say the Board of Supervisors raised taxes even though we gave them extra money. He said it was the tax increase was too high and there needed to be more cuts. Jordahl stated it wasn't high enough. Stutsman said you either tax today or tax tomorrow. Duffy said he was voting no. Jordahl stated they could grant the increases for the things they've talked about and then decrease their operating budget by 1%.

Thompson said 2 departments spent less than 90% of their budget last year. She said they only spent 94% of their personnel budget last year. She suggested they budget 97% for personnel. Jordahl said they had a $900,000 budget last year and it's increasing. He stated they have discussed making personnel money available for personnel only. He said that would result in the $900,000 as the ending balance. Pillard said that money was spent on other items. Jordahl said it wouldn't be spent on other items unless they approved it. Pillard said the departments probably budget for that and spend it on other items to function. She cited the jail as an example. Stutsman said they needed to have a meeting with department heads and elected officials if they were going to institute that policy. Thompson said it should be incremental and they shouldn't take the whole 6%. She asked if they could examine those departments' budgets that only spent 90% of their individual budgets last year. Jordahl said Secondary Roads was one of those departments. He explained there wasn't incentive to cut their budget because there were many road needs. Thompson asked if they had enough staff and equipment. Jordahl replied they were giving them some outside engineering as part of the grant to accelerate those projects. Stutsman asked if they wanted to be at the $1,000,000 increase.

Jordahl asked for their priorities of what to cut. Stutsman suggested they cut the COLA because of the health increases and the salary survey. She stated 3% was too much. She said she wanted to look at personnel increases in some departments, primarily Zoning. She said she supports 2% for mid-management. She also suggested to cut their contribution to health to $200,000. Jordahl said it was recommended to keep the balance at $400,000 annually. Lehman said they had been putting in $200,000 and they had a reserve until last year. He said they were predicting the number of claims would decrease. Stutsman said they could always use a budget amendment. Lehman asked where budget amendment funds came from. Stutsman said you either pay now or pay later. She said they weren't taxing for that and they could reassess the situation at a later date. Duffy asked what happened to the health pool in prior years. He said some Supervisors thought they had too much money in and now it's depleted. Pillard asked what the standard amount for- the reserve was. Jordahl stated it was approximately 3 times the monthly premiums. Stutsman said there was a formula to calculate it. Jordahl said they should look at it as a 2 year increase, rather than one. Lehman said he'd like to look at the $1,000,000 increase. He said he agreed reducing COLA and the health reserve. He said some personnel requests are too high.

Lehman asked if they wanted to trim capital projects and space needs. Jordahl said they put $1,100,000 into that. Pillard said space needs was actually $543,000, $43,000 of which was above what was recommended. Jordahl said they needed a Johnson County COLA. Stutsman said she'd like to know what the private sector is doing for salary increases. She said she would call John Beckford from the Chamber of Commerce. She said the CPI is only 1.8 and they usually give employees 3%. She explained they won't have another chance to cut back. Jordahl said they are having to raise wages to keep up with the job market. He stated the mall, the hospitals and the magnetic effect of Johnson County, would cause Johnson County to have a higher cost of living. Jordahl said they would just be undoing what they did with the salary survey. Stutsman said the bottom line was what could they afford. She stated they had increased salaries 7 or 8%. Thompson asked how much 1% was for salaries. Wong said it was $101,000. Stutsman said reducing the COLA to 2% would save them $101,000. Duffy asked where they were at on the July end budget. Jordahl said they were doing better than they had thought.

Jordahl stated they were currently at a $1,600,000 increase, without making any cuts. Pillard asked him if he wanted more than $1,600,000. Jordahl said they could raise taxes for rural basic to equalize the impact of this budget, even if they didn't cut anything else. Stutsman said they didn't need it on the rural side of the budget. Jordahl said they could reduce the transfer from the general fund. Stutsman stated she didn't support that. Jordahl said the bulk of the tax increases comes from rural residential areas, not rural ag. He said the new subdivisions in rural Johnson County are causing the needs for Secondary Roads. Duffy stated they tax only 16 to 18% on urban evaluation and in the rural area it's about 38 to 40%. Jordahl said he supported equality of impact. Duffy said they would have to tax the rural areas at 16% then too. Jordahl said the only way to meet the needs of the County was to increase the rural levy, short of passing the Local Option Sales Tax. Stutsman asked if he supported the maximum for both areas. Jordahl said yes or at least some decrease in the transfer from the general fund. He stated he wanted an even greater tax increase or a shift in the burden. Stutsman asked if they really needed more money in Secondary Roads. Jordahl said the Quadrennial Needs Study showed they were behind by $6,000,000. Stutsman said they need to finish the 5 Year Plan but if they accelerate the road projects anymore, they'll have to hire more people. Jordahl stated they could get the money they needed for the COLA and other items by shifting the burden of Secondary Roads to rural tax payers. Duffy said it wouldn't work. Duffy said it had been shifted by the rollback. Jordahl said the rollback was the State's decision. He suggested they go back through the budget to see what they can cut with no particular target. He said they needed a tax increase to pay for the jail. Stutsman said there would be a tax increase with the $1,000,000. Duffy stated they didn't need a jail.

Thompson said she would put personnel at 98% this year and that would save about $200,000. She explained most department heads see that as a surplus. She stated she would support taking out $200,000 out of Health but they need to talk with Peters about that. She said she was very committed to the Sheriff and the County Attorney's personnel requests. Stutsman asked about human resources. Thompson said she didn't prioritize that and she was only concerned with the Sheriff and the Attorney. Jordahl stated Ambulance was a matter of life and death and he didn't want to be frugal there. Lehman asked if they could cut back on Secondary Roads if they are using some funds leftover from this year.

Pillard said the final spreadsheet would be published on February 12th with the public hearing on March 2nd. Stutsman said they only needed one public hearing. She suggested they hold the hearing in the evening.

Stutsman argued they shouldn't give employees a 3% COLA just because the employees expect it. Thompson said given Johnson County's population base, most people work for the government. Jordahl stated they could save $100,000 by not hiring staff. Stutsman asked if that was how they wanted to save. Jordahl said in the scheme of things, the COLA wasn't that large of a figure. He said the people paying these increased taxes are getting the increased wages. Stutsman said the warehouse in Hills can't afford to pay Iowa City wages. Duffy said Health was a dangerous cut. Jordahl said it was a more moderate approach to the policy change they had discussed. Thompson said she would combine both. Stutsman asked if they only fund it at 97%, what would happen if they had no vacancies. Jordahl said it would come out of the general fund. Thompson said with 415 employees, there will be vacancies. Jordahl said total personnel for 1999 was $15,500,000. Thompson stated it would be $465,000 at 97%. Jordahl said it was budgeting for exactly what you're going to spend it on. Stutsman said if the departments run short, they can spend it on anything they want. Lehman said they should let them decide how they are going to use it, but take 2% out of personnel. Jordahl stated they could fund personnel fully, but cut their department by 2% of the personnel budget. Lehman said they might have to exclude human services. Thompson suggested they exclude everyone with 5% or less. Stutsman stated it was a big policy change but they needed to involve the department heads and elected officials. Thompson asked if it were too late to do that. Stutsman said it probably was for this budget year. Lehman said departments are taking a closer look now that they are forced to divide it out. Thompson argued that they weren't really taking anything away. Stutsman and Jordahl stated they were taking away their flexibility. Jordahl suggested they have a work session involving them. He said they need a specific work session to deal with the personnel money question. He said they aim for an ending balance of about $500,000. Lehman asked if they could use the surplus for budget amendments. Thompson said she'd be happy if they just backed off 2% this year and instituted the policy for next year. Stutsman said they needed to move slowly in this situation because elected officials want to run their departments they way they want to. Thompson clarified that departments couldn't add positions unless they get Board approval. Jordahl said that wasn't true for the Conservation Board. Lehman said they can't dictate what it's used for. Stutsman said they'd only have control over that through the payroll authorizations. Jordahl said they should have a worksheet describing all County employees' payrolls.

Adjourned at 11:58 a.m.

Attest: Tom Slockett, Auditor

By Todd Schanbacher, Recording Secretary