HomeMy WebLinkAboutBoard of Commissioners - Minutes - 12/20/2011MINUTES OF THE
OTTER TAIL COUNTY BOARD OF COMMISSIONERS
Government Services Center, Commissioners' Room
515 W. Fir Avenue, Fergus Falls, MN
Tuesday, December 20, 2011
9:30 a.m.
Call to Order
The Otter Tail County Board of Commissioners convened Tuesday, December 20, 2011, at 9:30 a.m. at
the Otter Tail County Government Services Center in Fergus Falls, MN, with Commissioners
John Lindquist, .Chair; Lee Rogness, Vice-Chair; Doug Huebsch, Wayne Johnson, and Roger Froemming
present.
Approval of Agenda
Motion by Rogness, second by Johnson, and unanimously carried to approve the Board of Commissioners
agenda of December 20, 2011, with the following additions:
12:30 a.m. -IT Director Request for Phone Support
1 :00 p.m. -Additional Forgiveness of Penalty Request
Approval of Minutes
Motion by Froemming, second by Johnson, and unanimously carried to approve the Board of
Commissioners meeting minutes of December 13, 2011, as presented.
Approval to Pay Bills
Motion by Huebsch, second by Rogness, and unanimously carried to approve payment of the County
Board bills per Attachment A of these minutes.
Emergency Operations Plan
Patrick Waletzko, Emergency Management Director, discussed the Otter Tail County Emergency
Operations Plan with the Board. They discussed the process for dissemination of information during an
emergency, hazardous materials, the need for redundancy, and training for Board members. Motion by
Johnson, second by Froemming, and unanimously carried to adopt the Otter Tail County Emergency
Operations Plan updated December 2011. The motion also authorizes the appropriate County Officials'
signatures on related documentation.
MN Transportation Alliance
Margaret Donahoe, Transportation Alliance Executive Director, presented the Transportation and
Economic Development Draft Agenda for 2012 and a brochure titled ''Transportation in Minnesota -
Roadmap to 2040". Lengthy discussion took place regarding transportation revenue and the need to
improve highway infrastructure in Minnesota.
RESOLUTION DESIGNATING COUNTY STATE AID HIGHWAY LOCATION
County State Aid Highway No. 72
Otter Tail County Resolution No. 2011 -71
Upon a motion. by Johnson, seconded by Huebsch, and unanimously carried, to adopt the following
resolution:
WHEREAS, it appears to the County Board of Commissioners of the County of Otter Tail that the highway
right of way required for County State Aid Highway No. 72 under Project No. S.P. 056-672-004 should be
accurately described and located by a highway right of way plat.
OTC Board of Commissioners' Minutes
December 20, 2011
Page2
NOW, THEREFORE, BE IT RESOLVED by the County Board of Commissioners of the County of Otter Tail
that the Board of County Commissioners for the County of Otter Tail is hereby designating the definite
location of County State Aid Highway No. 72, from CSAH 83 Easterly, Southeasterly and Southerly in
Section 32, Township 134 North, Range 40 West of the 5th Principal Meridian and in Sections 4, 5 and 9,
Township 133 North, Range 40.West of the 5th Principal Meridian to State Trunk Highway No. 78, as shown
on the 5 pages of the OTTER TAIL COUNTY HIGHWAY RIGHT OF WAY PLAT NO. 20.
Adopted at Fergus Falls, Minnesota, this 20th day of December, 2011
Dated: _l,..aew.:1 ~"--7-'-'-'/ ;;..'-'o::.,:.cl ___ _
'
Attest: _.,,_J.=~=>i--'"~""'--=:,::_-
LarryKrofn, Clerk
OTTER TAI COU
By:-,-:~::..,..:.=,L--=--=::..:::.,i~~~~-----=-,.......,.--
ARD OF COMMISSIONERS
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Transportation Review Committee
Rick West, Highway Engineer, reported that Otter Tail County has an opportunity to participate in a Local
Road Research pilot program (24 to 30 month process) to focus on the current transportation system and
funding and look at what type of funding may be required in future years. Motion by Rogness, second by
Johnson, and unanimously carried to support the Highway Engineer in assembling a review committee to
assist in this process. Mr. West will report back to the Board on the process.
GSC Chiller Replacement Project
Motion by Huebsch, second by Rogness, and unanimously carried to award the OTC GSC Chiller
Replacement (project no. 1114) to the low bidder, Overland Mechanical in the amount of $236,692.00.
Architectural Contract
Motion by Froemming, second by Huebsch, and unanimously carried to authorize the appropriate County
Officials' signatures to execute an Agreement between the County of Otter Tail and Shultz & Associates,
Ltd of Fargo, ND, for professional services for the following projects: Otter Tail County Master Plan
Projects, Courthouse Remodeling Phase 1 & 2, New York Mills Exterior Improvements, and GSC
Mechanical Improvements.
Change Orders Approved
Motion by Johnson, second by Huebsch, and unanimously carried to approve the following change orders
which represent less than 5% of the total estimated project cost:
Electrical & Data Infrastructure Project $40,347.45
Dispatch Center Project $78,823.84
Planning Commission Recommendations
Preliminary Plat -"Freve 's Beauty Beach. J. Elaine Kientiz:
Bill Kalar. Land & Resource Administrator, reported that the Planning Commission recommended that the
existing garage and patio would need to be moved to comply with the setback requirements of the
Shoreland Management Ordinance. Lengthy discussion took place regarding the cost to move the garage,
the small portion of the garage that is over the line as it relates to required setback, and the fact that the
garage was built prior to the adoption of the SMO. Motion by Huebsch and second by Froemming to
approve the Preliminary Plat titled "Freye's Beauty Beach" consisting of 2 lots for single family residential
use and 1 lot nonresidential (attached) with conditions (moving the garage and patio) as recommended by
the Planning Commission. Chairman Lindquist called for a roll call vote:
OTC Board of Commissioners' Minutes
December 20, 2011
Page 3
Board of County Commissioners YEA NAY ABSENT ABSTAIN
Roger Froemming X
Wayne D. Johnson X
Doug Huebsch X
Leland R. Rogness X
John Lindquist X
Motion carried. The property is located on the west 5 acres of Lot 3, Section 19 of Girard Township; West
Battle Lake (56-239).
Conditional Use Permit-Greenwood Lake Aire Villas, Calvin & Lynette Lunemann:
Motion by Froemming, second by Huebsch, and unanimously carried to approve a Conditional Use Permit
to raise the cabin to install new footings and two rows of block as presented. The proposal is located at
Greenwood Lake Aire Villas Condo #18. Lots 7 & 30 Blk 1 & Interest in Lots 6 & 35 Blk 1 Common Lots,
Section 29 of Otter Tail Township; Otter Tail Lake (56-242), GD.
Conditional Use Permit -Michael J. Conzemius:
Motion by Huebsch, second by Froemming, and unanimously carried to deny an after-the-fact Conditional
Use Permit for an earth moving project to build an access road to the lake because increased impervious
surface exacerbates potential erosion. This denial was recommended by the Planning Commission. The
project is located at Manthe's Sunrise Beach Lot 5 Blk 1, Section 22 of Hobart Township; Long Lake
(56-388), RD.
Planning Commission Reappointment
Motion by Johnson, second by Lindquist, and unanimously carried to reappoint Ken Erickson of
Detroit Lakes to serve on the Otter Tail County Planning Commission effective January 1, 2012.
Board of Adjustment Reappointments
Motion by Johnson. second by Huebsch, and unanimously carried to reappoint the following Board of
Adjustment members to the Otter Tail County Board of Adjustment for a one year term effective
January 1, 2012:
Michael Harris
Richville. MN
R. Stephen Schierer
Erhard, MN'
Paul R. Larson
Henning, MN
Thomas (Tom) Lee
Elizabeth, MN
Final Plat Approval
Randall L. Mann
Fergus Falls, MN
Motion by Huebsch, second by Johnson, and unanimously carried to approve the Final Plat titled
"Schwartz Vista" located in Section 6 & 7 of Pine Lake Township; Big Pine Lake (56-130).
Common Interest Community Approval
Motion by Lindquist, second by Rogness, and unanimously carried to approve CIC No. 60 titled "Norway
Estates 2nd Addition" located in Section 34 of Tordenskjold Township; Stalker Lake (56-437).
Aquatic Invasive Species Report
Bill Kalar, Land & Resource Administrator, and Jeff Stabnow, COLA President, reported on a recent
Becker County AIS Task Force. Mr. Kalar provided the minutes from the meeting and indicated that there
are areas such as educational strategies that could be shared between Otter Tail and Becker counties.
Several AIS educational documents were submitted.
OTC Board of Commissioners' Minutes
December 20, 2011
Page 4
The Becker County AIS Task Force has about twenty members representing various walks of life. Areas
· discussed were education, training, outreach, and enforcement. The goal of the Task Force is to use the
lakes without adversely affecting them. Mr. Stabnow discussed various levels of training and indicated that
funding is available through the MN DNR. Service provider training will be available on-line through the
DNR. Motion by Johnson, second by Lindquist, and unanimously carried to direct Mr. Kalar to return to the
Board in two weeks with a recommendation on the structure and members of an AIS Task Force that
includes the areas of Otter Tail County. This could include a joint Task Force between the two counties.
Motion by Huebsch, second by Rogness, and unanimously carried to proceed with an Inspector's Grant
application using a comprehensive approach. This grant would provide an intern(s) in the Land &
Resource office. Commissioners indicated that the Lake Associations should take a lead role enforcing the
goal of no transfer of AIS.
Motion by Huebsch, second by Johnson, and unanimously carried to work with the MN DNR to develop a
training program for AIS education.
Motion by Huebsch, second by Johnson, and unanimously carried to include the flyer tilled "2012 Update -
Mandatory Actions for Lake Service Providers (LSP)" with tax statements, provide to LSP's, and post on
the County website.
Environmental Assessment Worksheet
Mr. Kalar submitted a final draft EAW for Little McDonald, Kerbs and Paul lakes identified as Little
McDonald Lake Outlet Project. A thirty day comment period will take place after the EAW is sent to the
Environmental Quality Board (EQB). Mr. Kalar indicated that some maps and charts need to be completed
and inserted into the EAW. These should be available by the end of the week. Mr. Kalar reviewed the
various sections of the EAW with Board members. Motion by Huebsch, second by Froemming, and
unanimously carried to approve the EAW as submitted, for the Little McDonald Lake Outlet Project,
pending the map and chart additions and directed that the final EAW be mailed to the EQB.
Final Plat Filing Extension
Motion by Huebsch, second by Froemming, and unanimously carried to approve a Final Plat filing
extension from Mark Huber for "Huber 1st Addition" to July 20, 2012. This will provide lime for completing
the road and removing a building.
Drainage System No. 70
Randy Wasvick, Ditch Inspector, reported that a wash-out has occurred on Paul Moe's land where Ditch
No. 70 outlets from Sewell Lake. He reported the hole as quite wide and about 6 ft. deep. Motion by
Rogness, second by Johnson, and unanimously carried to authorize the Ditch Inspector to repair this
wash-out for the winter season using the most economical repair process. This repair is needed for safety
reasons.
Recess & Reconvene
At 12:23 p.m., Chairman Lindquist declared the meeting of the Otter Tail County Board of Commissioners
recessed for a short break. The meeting was reconvened at 12:40 p.m.
Phone Support Contract
Motion by Rogness, second by Johnson, and unanimously carried to approve a proposal between the
County of Otter Tail and Marco for management of the voice system, in the amount of $19,500.00, for a
one year period. The need for on-going services will be re-evaluated at the end of the year.
Land Acquisition Discussion
OTC Board of Commissioners' Minutes
December 20, 2011
Page 5
David Hauser, County Attorney, provided Minnesota statute related to State acquisitions of land. Lengthy
discussion followed. Commissioners suggested that a committee be set up to compile information and
develop a check list to evaluate each land acquisition individually on a local level.
Forgiveness of Tax Penalty Requests
Discussion took place regarding the request for tax penalty forgiveness by the City of Pelican Rapids.
Steve Andrews, Treasurer, indicated that Kinetic Leasing, Inc., the recorded property owner due to a
recent purchase, should have forwarded the tax statement to the City of Pelican Rapids. When the
property was purchased the first half taxes were pro-rated and the City of Pelican Rapids was responsible
for the second half 2011 tax. Motion by Froemming, second by Rogness, to regretfully deny the request
from the City of Pelican Rapids for forgiveness of penalty, in the amount of $745.96, for parcel
no. 76-000-22-0022-003. Motion carried 4-1 with Johnson opposed. Mr. Johnson requested that, as part
of the reorganization, the County reviews the dissemination of information process related to land
purchases.
The Treasurer briefed the Board regarding a request for forgiveness of penalty from Bruce Jackim,
President of GeoData Systems Management, Inc. Motion by Huebsch, second by Johnson, and
unanimously carried to deny this request for forgiveness of penalty in the amount of $20.00 for parcels
no. 20-000-99-0984-000, etc. The County Attorney was directed to respond to Mr. Jackim with an
explanation for the denial of tax penally and his land transfer issues identified in his correspondence.
Assessor Department Staffing
Motion by Lindquist, second by Rogness, and unanimously carried to promote Provisional Appraiser,
Michael Splonskowski, to Appraiser I effective December 1, 2011. The motion also promotes Provisional
Appraiser, Kevin Scheidecker, to Appraiser I effective January 1, 2012. These promotions are based on
completion of Appraiser's educational requirements.
Election Services Agreement
Motion by Johnson, second by Froemming, and unanimously carried to approve, subject to the review of
the County Attorney, a four year Election Services Agreement between Synergy Graphics and Otter Tail
County for the purchase of election-related services from Synergy Graphics and to authorize the County
Auditor to sign the agreement on behalf of the County.
Annual Dues for AMC
Motion by Huebsch, second by Johnson, and unanimously carried to approve payment, in the amount of
$18,535.00, to tt\e Association of Minnesota Counties for 2012 membership dues.
County Extension Service
Motion by Huebsch, second by Johnson, and unanimously carried to add the County Ex1ension Secretarial
positions under the Community Services Division. This will provide supervisory management to the local
extension service.
Payment Approval
Motion by Johnson, second by Rogness, and unanimously carried to approve payment to the Minnesota
Counties Intergovernmental Trust for the following:
Invoice No. 269102 Property/Casualty
Invoice No. 612100 Workers Compensation
$415,160.00
$358,760.00
OTC Board of Commissioners' Minutes
December 20, 2011
Page6
Tobacco Licenses
Motion by Huebsch, second by Lindquist, and unanimously carried to approve the following applications for
license:
Lakeland General Store, Inc.
22438 Old Highway 59 Road
Pelican Rapids, MN 56572
Northtown
25947 County Highway 88
Fergus Falls, MN 56537
Ron's Ready Mart
21136 County Road 5
Clitherall, MN 56524
Tobacco
Tobacco
Tobacco
PAYABLE 2012 OTTER TAIL COUNTY GROSS AND NET PROPERTY TAX LEVY RESOLUTION
Otter Tail County Resolution No. 2011 -72
The following resolution was offered by Commissioner Huebsch, who moved for the adoption of Otter Tail
County's Payable 2012 Gross and Net Property Tax Levies:
WHEREAS, the Otter Tail County Board of Commissioners recognized the requirement to adopt a
proposed Payable 2012 Property Tax Levy and to select a date for the public hearing, during the period of
November 25th through December 28th for the purpose of discussing and receiving public comment
regarding the Proposed Property Tax Levy, on or before September 15, 2011; and
WHEREAS, the Otter Tail County Board of Commissioners on Tuesday, September 13, 2011 adopted
Otter Tail County's proposed Payable 2012 Gross and Net Property Tax Levy and selected Monday,
November 28, 2011 as the date for the public hearing, and
WHEREAS, the Otter Tail County Board of Commissioners at 6:30 p.m. on Monday, November 28, 2011
held the required hearing; and
WHEREAS, the Otter Tail County Board of Commissioners recognizes the requirement to adopt Otter Tail
County's final Payable 2012 Gross and Net Property Tax Levy no later than Wednesday, December 28,
2011, and the Otter Tail County Board of Commissioners is required to certify Otter Tail County's final
Payable 2012 Gross and Net Property Tax Levy to the County Auditor's office on or before Wednesday,
December 28, 2011.
NOW, THEREFORE, BE IT RESOLVED, that the Otter Tail CountyBoard of Commissioners hereby levies
for the payable year 2012, upon the taxable net tax capacity of the property of Otter Tail County, the
following amounts as detailed below:
Fund Breakdown
Net Tax.Capacity Based Levies
Gross Levy CPA Net Levy
General Revenue 14,978,672 (641,213) 14,337,459
Debt Service -
Ethanol Plant Tax Abatement Bonds 281,945 0 281,945
Series 2012A 59,142 0 59,142
' '
OTC Board of Commissioners' Minutes
December 20, 2011
Page 7
Government Services Building Bonds 935,392 0 935,392
Ottertail Operations Center 521,850 0 521,850
Veteran Nursing Home Bonds 132,900 0 132,900
Human Services -
Social Services 5,111,310 (209,762) 4,901,548
Administration 1,927,134 (79,087) 1,848,047
Public Health 717,590 (28,764) 688,826
Court Services 1,603,042 (65,787) 1,537,255
Road and Bridge 3,055,359 (125,388) 2,929,971
Capital Improvement 2,556,756 (105,123) 2,451,633
Total County -Excluding Regional Library 31,881,092 (1,255,124) 30,625,968
Regional Library System 491 108 0 491 108
Total County -Including Regional Library 32,372,200 {1,255,124) 31,117,076
Lake Improvement Districts-
Pelican Group of Lakes 120,000 0 120,000
Pine Lakes 33,150 0 33,150
McDonald, Kerbs & Paul 80,000 0 80,000
South Turtle 5 000 0 5 000
Total County-Including Lake Improvement
Districts 32,610,350 (1,255,124) 31,355,226
Special Taxin'g District-
Otter Tail County HRA 416 000 0 416 000
Grand Total -' Otter Tail County 33,026,350 (1,255,124) 31,771,226
NOW, THEREFORE, BE IT FUTHER RESOLVED, that the Otter Tail County Board of Commissioners
hereby certifies the above amount to the County Auditor's office as Otter Tail County's Final Gross/Net
Property Tax levies for the payable year 2012, and directs the County Auditor's office to spread these
levies against the taxable net tax capacity of the property of Otter Tail County,
The resolution was seconded by Commissioner Froemming, and carried, with the members of the Otter
Tail County Board of Commissioners voting as follows:
Commissioner
Doug Huebsch
Wayne D, Johnson
John Lindquist
Roger Froemming
Leland R, Rogness
For
X
X
X
X
X
Against
Adopted at Fergus Falls, Minnesota this 20th day of December 2011
Dated: l?,/r,n/.;J_oJI OTTER TAIL f?UNTY / D OF C~MMISSIONERS
By: c:r\fvw -;J--,
indquist, Board of C
OTC Board of Commissioners' Minutes
December 20, 2011
Page8
PAYABLE 2012 OTTER TAIL COUNTY HOUSING AND REDEVELOPMENT
SPECIAL TAXING DISTRICT
GROSS AND NET PROPERTY TAX LEVY RESOLUTION
Otter Tail County Resolution No. 2011 -73
The following resolution was offered by Commissioner Rogness, who moved for the authorization of the
Otter Tail County Housing and Redevelopment Special Taxing District 2012 Gross and Net Property Tax
Levy:
WHEREAS, the Otter Tail County Housing and Redevelopment Authority is a special taxing district under
the provisions of Minnesota Statute Chapter 469, and
WHEREAS, the Otter Tail County Housing and Redevelopment Authority had requested a Payable 2012
Gross and Net Property Tax Levy of $416,000, and
WHEREAS, the Otter Tail County Board of Commissioners on Tuesday, September 13, 2011, adopted the
Otter Tail County Housing and Redevelopment Authority's request of $416,000 as the proposed Gross/Net
Property Tax Levy for Payable Year 2012, and
WHEREAS, the Otter Tail County Board of Commissioners recognizes the requirement to adopt the
special taxing district's Payable 2012 Gross and Net Property Tax Levy no later than Wednesday,
December 28, 2011, and the Otter Tail County Board of Commissioners is required to certify Otter Tail
County Housing and Redevelopment Authority's Final Payable 2012 Gross and Net Property Tax Levy to
the County Auditor's office on or before Wednesday, December 28, 2011.
NOW, THEREFORE, BE IT RESOLVED, that the Otter Tail County Board of Commissioners, after
consideration and discussion by the Otter Tail County Budget Committee with the Otter Tail County HRA,
hereby authorizes/adopts, on behalf of the Otter Tail County Housing and Redevelopment Authority, a
Final Payable 2012 Gross and Net Property Tax Levy of $416,000 and hereby certifies the same to the
County Auditor's office to be spread against the taxable property of the Otter Tail County Housing and
Redevelopment Authority.
The resolution was seconded by Commissioner Froemming and carried, with the members of the Otter Tail
County Board of Commissioners voting as follows:
Commissioner
Doug Huebsch
Wayne D. Johnson
John Lindquist
Roger Froemming
Leland R. Rogness
For
X
X
X
X
X
Adopted at Fergus Falls, Minnesota this 20th day of December 2011
Dated: /:.l. fa, l.:Jo/1 . ,
Attest: ~ U
La~n. Clerk
Against
OTC Board of Commissioners' Minutes
December 20, 2011
Page 9
RESOLUTION ADOPTING THE CALENDAR YEAR 2012 BUDGET
Otter Tail County Resolution No. 2011 -74
The following resolution was offered by Commissioner Froemming, who moved for the adoption of the
calendar year 2012 budget for the General Fund, for the Budgeted Special Revenue Funds, and for the
Debt Service Funds.
WHEREAS, the, Otter Tail County Board of Commissioners recognized the requirement to adopt a
proposed Calendar Year 2012 Budget and to select a date for the public hearing, during the period of
November 251h '1through December 281h for the purpose of discussing and receiving public comment
regarding the Proposed Budget, on or before September 15, 2011; and
WHEREAS, the' Otter Tail County Board of Commissioners on Tuesday, September 13, 2011 adopted
Otter Tail County's proposed Calendar Year 2012 Budget for the General Fund, for the Budgeted Special
Revenue Funds, and for the Debt Service Fund, and selected Monday, November 28, 2011 as the date for
the public hearing, and
WHEREAS, the Otter Tail County Board of Commissioners at 6:30 p.m. on Monday, November 28, 2011
held the required hearing; and
WHEREAS, the Otter Tail County Board of Commissioners recognizes the requirement to adopt Otter Tail
County's final Calendar Year 2012 Budget for the General Fund, for the Budgeted Special Revenue
Funds, and for the Debt Service Funds no later than Wednesday, December 28, 2011 and also recognizes
the requirement to adopt the final Calendar Year 2012 Budget after the adoption of the final payable 2012
Gross and Net P,roperty Tax Levy.
NOW, THEREFORE, BE IT RESOLVED, that the Otter Tail County Board of Commissioners adopts the
amount of $75,293,184 as the County's Calendar Year 2012 Budget for the General Fund, for the
Budgeted Special Revenue Funds, and for the Debt Service Funds, as summarized in a Budget
Worksheet dated 11/27/2011 and as detailed in the budget documents filed with the County Auditor's
office.
The above resolution was seconded by Commissioner Huebsch and carried, with the members of the
Otter Tail County Board of Commissioners voting as follows:
Commissioner
Doug Huebsch
WayneD.Johnson
John Lindquist
Roger Froemming
Leland R. Rogness
For
X
X
X
X
X
Adopted at Fergus Falls, Minnesota this 20th day of December 2011
Dated: _,1"'.;i'-J/'-",;i'-1.!..,/,_.;1,.,o,,.1u/ ___ _ j •
Against
OTC Board of Commissioners' Minutes
December 20, 2011
Page 10
OTTER TAIL COUNTY
GASB 54 FUND BALANCE POLICY
EFFECTIVE FOR FISCAL YEARS ENDING AFTER 12/31/2010
ADOPTED DECEMBER 20, 2011
Otter Tail County Resolution No. 2011 • 75
RESOLUTION ESTABLISHING FUND BLANCE POLICIES AS REQUIRED BY GASB 54
WHEREAS, the Governmental Accounting Standards Board (GASB) issued GASB Statement No. 54 Fund
Balance Reporting and Governmental Fund Type Definitions, which became effective with fiscal years
starting after June 15, 2010.
WHEREAS, Otter Tail County elects to implement GASB 54 requirements, and to apply such requirements
to its financial statements beginning with the current (December 31, 2011) fiscal year; and
NOW, THEREFORE, BE IT RESOLVED THAT Otter Tail County hereby adopts the following Fund
Balance Policy:
Purpose -
The purpose of this policy is to integrate and further define Otter Tail County's governmental fund balance
policy in compliance with Government Accounting Standards Board (GASB) Statement No. 54 which
establishes fund balance classifications that comprise a hierarchy based on the extent to which a
government is bound to observe constraints imposed upon the use of the resources reported in
governmental funds.
The main object of establishing and maintaining a Fund Balance Policy is to provide a stable financial
environment for the County's operations that allows the County to provide quality services to its .residents
in a fiscally responsible manner designed to keep services and taxes as consistent as possible over time.
This fund balance policy is meant to serve as the frame·work upon which consistent operations may be
built and sustained.
General Policy and Definitions -
Fund balance is essentially the difference between the assets and liabilities reported in a governmental
fund. Fund balance information is used to identify the available resources to repay long-term debt, reduce
property taxes, add new governmental programs, expand existing ones, or enhance the financial position
of the County, in accordance with policies established by the Board.
GASB No. 54 requires that the fund balances be classified into categories based upon the type of
restriction imposed on the use of funds. There are five separate categories of fund balance, each of which
identifies the extent to which the County is bound to honor constraints on the specific purpose for which
amounts can be spent.
Otter Tail County's Governmental Funds fund balance will be evaluated, at least annually, and classified
into the following categories:
• Non-spendable Fund Balance -consists of funds that cannot be spent because they are either
not in spendable form (i.e. prepaids, inventories, long-term receivables and loans) or there is a
legal or contractual requirement to be maintained intact.
• Restricted Fund Balance -consists of funds that are mandated for a specific purpose by external
parties (creditors, granters, statutes, etc.), constitutional provisions or enabling legislation.
Restrictions may be changed or lifted only with the consent of the resource providers.
' '
OTC Board of Commissioners' Minutes
December 20, 2011
Page 11
• Committed Fund Balance -consists of funds that are set aside for specific purposes by formal
(either resolution or ordinance) action of the County Board taken prior to the end of the fiscal year.
The same fo'rmal action (either resolution or ordinance) must be taken to remove or change the
limitations placed on the funds.
• Assigned Fund Balance consists of funds intended to be used by the government for a specific
purpose but do not meet the criteria to be classified as restricted or committed. Assigned fund
balance can be established after year end, up to the date of issuance of the audit report and the
County Board of Commissioners, the County Administrator, the County Treasurer or the County
Auditor has the authority to assign fund balance. In governmental funds other than the General
Fund, assigned fund balance represents the remaining amount of fund balance that is not
restricted or committed. Assigned funds cannot cause a deficit in unassigned fund balance.
• Unassigned Fund Balance -consists of funds that have no restrictions placed upon them and
that have not been classified in the previous four categories. All funds in this category are
considered spendable resources. Unassigned fund balance is reported only in the General Fund,
except in cases of a negative fund balance in other governmental funds. This category provides
the resources necessary to meet unexpected expenditures and revenue shortfalls.
Provisions -
Non-spendable and Restricted Fund Balances
Non-spendable funds are those funds that cannot be spent because they are either:
1. Not in spendable form (i.e. prepaids, inventories, long-term receivables and loans), or
2. Legally or contractually required to be maintained intact.
It is the responsibility of the County Auditor and/or the County Treasurer, in conjunction with Highway
Department and Human Services Accountants, to report all non-spendable funds appropriately in the
County's financial statements.
Restricted funds are those funds that have constraints placed on their use either:
1. Externally by creditors, granters, contributors, or laws or regulations of other governments; or
2. Imposed by law through constitutional provisions or enabling legislation.
It is the responsibility of the County Auditor and/or the County Treasurer, in conjunction with Highway
Department and Human Services Accountants, to report all non-spendable funds appropriately in the
County's financial statements.
Committed Fund Balance
The County Board may commit fund balance for specific purposes pursuant to constraints imposed by
formal actions taken by either resolution or ordinance. These committed funds cannot be used for any
other purpose unless the County Board removes or changes the specific use through the same type of
formal action (resolution or ordinance) taken to establish the commitment. County Board action to commit
fund balance needs to occur within the fiscal reporting period, no later than December 31; however, the
amount can be determined subsequent to the release of the financial statements.
OTC Board of Commissioners' Minutes
December 20, 2011
Page 12
Assigned Fund Balance
Upon passage of the Fund Balance Policy, authority is given to the County Administrator, the County
Auditor and/or the County Treasurer to assign funds in accordance with GASS 54 or specific purposes.
The fund balance may be assigned after year end. For governmental funds other than the General Fund,
the assignment must follow the intent and purpose of the governmental fund. Any funds set aside as
Assigned Fund Balance must be reported to the County Board within 20 working days. The County Board
has the authority to remove or change the assignment of the funds with a simple majority vote.
Unassigned Fund Balance
Unassigned Fund Balance is the residual amount of Fund Balance in the General Fund. It represents the
resources available for future spending. An appropriate level of Unassigned Fund Balance should be
maintained in the General Fund in order to cover unexpected expenditures and revenue shortfalls.
Minimum Fund Balance
Otter Tail County is committed to maintaining a prudent level of financial resources to protect against the
need to reduce service levels because of temporary revenue shortfalls or unpredicted expenditures. At the
end of each fiscal year, the County will maintain an unrestricted fund balance (committed, assigned and
unassigned) level of no less than five months of the General Fund operating expenditures.
The sufficiency of the minimum fund balance shall be reviewed at least annually. In the event that the
balance drops below the established minimum level, the County Administrator, the County Auditor and/or
the County Treasurer shall report this information to the County Board as soon as practical after the end of
the fiscal year. The County Board, in conjunction with the appropriate county financial personnel, will
develop a plan to replenish the fund balance to the established minimum level within two years.
Fund Balance Order of Use and Reporting
It is the policy of Otter Tail County when both restricted and unrestricted fund balances are available to use
for a specific purpose the restricted fund balance is spent before any unrestricted fund balance. The
following spending order will be used if there is no restricted fund balance available; committed fund
balance, assigned fund balance, then unassigned fund balance.
Otter Tail County will present a detailed display of fund balances in each category on the face of the
financial statement.
Government Fund Type Definitions
GASS 54 also clarifies fund type definitions for governmental fund types, as follows:
• General Fund -should be used to account for and report all financial resources not accounted for
and reported in another fund.
• Special Revenue Funds -are used to account for and report the proceeds of specific revenue
sources that are restricted or committed to expenditures for specific purposes other than debt
service or capital projects. Restricted or committed specific revenue sources should comprise a
substantial portion of fund's resources on an ongoing basis. As GASS did not define substantial,
Otter Tail County will consider 30 to 35 percent as substantial.
• Capital Projects Funds -are used to account for and report financial resources that are
restricted, committed, or assigned to expenditures for capital outlays, including acquisition or
contraction of capital facilities and other capital assets.
• Debt Service Funds -are used to account for and report financial resources that are restricted,
committed, or assigned to expenditures for principal and interest.
' .
OTC Board of Commissioners' Minutes
December 20, 2011
Page 13
• Permanent Funds -should be used to report resources that are restricted to the extent that only
earnings, no principal, may be used for purposes that support the reporting government's
programs.
Otter Tail County will review all governmental funds, at least annually, and if the fund type is no longer
appropriate it will be updated to fit within the descriptions noted above.
Upon the motion of Commissioner Huebsch, seconded by Commissioner Rogness, and upon a roll call
vote as follows, the above resolution was passed on the 20th day of December, 2011.
Commissioner
Doug Huebsch
WayneD.Johnson
John Lindquist
Roger Froemming
Leland R. Rogness
For
X
X
X
X
X
Against
Adopted at Fergus Falls, Minnesota this 20th day of December 2011
Dated: _ _,_l..,.J+/,.,al'--1-J~/~,,,,,o""l"--I __ _
Staffing for Intensive In-Home Therapy Program
Chuck Kitzman, Probation Director, presented a proposal from Lutheran Social Services to provide an
additional .5 FTE position to assist with the juvenile Intensive In-Home Therapy program. There is
currently a waiting list for the program. This program is used to reduce out-of-home placements. Motion
by Huebsch, second by Rogness, and unanimously carried to authorize the Probation Director to apply
$7,000 from the 2012 Out-of-Home Placement funds toward the LSS In-Home Therapy proposal as
submitted.
COMMISSIONERS COMPENSATION
Otter Tail County Resolution No. 2011 -76
Commissioner Rogness offered the following and moved its adoption:
WHEREAS, Minnesota Statutes 375.055 provides that County Commissioners may receive per diem
payments and reimbursement for necessary expenses incurred in performance of the duties of the
office and shall receive compensation of annual salaries, as set by resolution of the County Board;
and
NOW, THEREFORE, BE IT FURTHER RESOLVED, that the annual salary for Otter Tail County
Commissioners shall be established as $32,215.77 effective January 1, 2012. This is a 1 % increase
over the annual salary for Otter Tail County Commissioners in 2011.
NOW, THEREFORE, BE IT FURTHER RESOLVED, that the annual benefits compensation for
CY2012 will be set at $1000.00 per month, the same as non-union employees.
OTC Board of Commissioners' Minutes
December 20, 2011
Page 14
Commissioner Froemming seconded the motion and YEAS and NAYS are as follows:
Commissioner
Doug Huebsch
Wayne D. Johnson
John Lindquist
Roger Froemming
Leland R. Rogness
For
X
X
X
X
X
Adopted at Fergus Falls, Minnesota this 20th day of December 2011
Dated: _ _,._,la..,,µ./fi.,_'/'+/,.,o<-><t>LLI{ __ _
Attest: _a.../-=-= "=1---'·--'4"'/"-' iJ,..,,._ __
La~.~
Against
ARD OF COMMISSIONERS
COMMISSIONERS AND COMMITTEE PER DIEM COMPENSATION
Otter Tail County Resolution No. 2011 -77
Commissioner Lindquist offered the following and moved its adoption:
WHEREAS, Minnesota Statutes 375.055 provides that County Commissioners may receive per diem
payments and reimbursement for necessary expenses incurred in performance of the duties of the
office and shall receive compensation of annual salaries, as set by resolution of the County Board;
and
WHEREAS, the current per diem rate for County Co_mmissioners is $60.00; and
WHEREAS, the current per diem rate for County Committees, excluding Ditch Viewers, is $60.00; and
NOW, THEREFORE, BE IT RESOLVED, that the per diem rate for Otter Tail County Commissioners
and County Committees, excluding Ditch Viewers, remains the same as established in CY2011 at
$60.00 with necessary mileage reimbursement set at the applicable IRS rate.
Commissioner Froemming seconded the motion and YEAS and NAYS are as follows:
Commissioner
Doug Huebsch
Wayne D. Johnson
John Lindquist
Roger Froemming
Leland R. Rogness
For
X
X
X
X
X
Adopted at Fergus Falls, Minnesota this 20th day of December 2011
Dated: _....,1,1,""+'/a,"'--',7/,_..o"2._.p.,.,_/.1-/ __ _
Against
OTC Board of Commissioners' Minutes
December 20, 2011
Page 15
Economic Development District
Motion by Lindquist, second by Froemming, and unanimously carried to appoint Commissioner Rogness to
serve another three year term on the West Central Initiative EDD Committee effective January 1, 2012.
Select Account Post Employment Health Care Plan Administration
Motion by Johnson, second by Froemming, and unanimously carried to authorize the appropriate County
Officials' signatures to execute an Agreement between the County of Otter Tail and Lakes Country Service
Cooperative for the Minnesota Service Cooperatives VEBA Plan as submitted. The third party
administrator is Select Account.
Adjournment
At 3:13 p.m., Chairman Lindquist declared the meeting of the Otter Tail County Board of Commissioners
adjourned until 9:30 a.m. on Tuesday, December 27, 2011.
Dated: _ _,_l,e,o<a.µ/~.,,c.J.?-1-/.a'A!..!.Oul.il __ _
AtteSI: -L-a-'-~4'. ·"'K"'r~14· ,,_1n .... , ~._-""e,.,rt"4',..·'-· --
CB/kd
' ...
OTC Board of Commissioners' Minutes
December 20, 2011
Attachment A, Page 1
Warrants Approved on 12/20/2011 for Payment
Vendor t\'ame
A· 1 Lock & Ker Lie
A\iands Lie
Al's Refngeration
Amertcan Communications Inc
Ark & Spark
Bachman Printing Comparues
Battle Lake Auto Parts
Beyer Body Shop Inc
Bluestone Technologies Inc
Bobcat Of Otter Tail County
Bound Tree Medical Uc
Brandner/Sten
Brandon Communic anons Inc
Braun Intertec Corporation
CDW Go,·ernment Inc
Certified Auto Repair
Chemsearch
CIT Technology Fin Sen· Inc
Clean Plus Inc
Code -1 Senices LLC
Comstock Construction Of 1'1n
COR."'!ERSTONE COUNTIRTOPS
CUlhgan
Cllll.IG.-\..111 OF WADENA
ClcW.IINS l'<"PO\VER LLC
D & T Ventures LLC
Dacotah Paper Company
Dakota Printers LLC
Eagles Cafe And Catertng Senice
Eastwood/Garrett
Egge Construction Inc
Election Systems & Sofn,·are Inc
E\"ergreen EquJpment Inc
Farmers Co Op Oil Assn
Fastenal Company
FELLBAUM/KEVTh'
Fergus Falls Daily Journal
Fergus Tire Center
G & K Sen ices
G & R Controls
Galls An Aramark Companv
H & L Mesabi
.~mount
14.32
2.181.99
352.03
7.500.00
65.09
316.89
107.60
6.915.04
6.000.00
14.49
54.49
211.45
1,600.00
1.699.60
10. 784.50
1.455.52
1.050.71
190.53
221.69
2.999.22
9.248.00
800.00
33. 71
115.28
2,219.62
739.00
120. 72
85.36
40.61
9.29
300.00
1. 708.98
255 43
5,679.55
3.22
421.64
236.94
362. 76
1,148.40
24.150.91
369.70
5,497.65
OTC Board of Commissioners' Minutes
December 20, 2011
Attachment A, Page 2
Vendor Kan1e
Henning Hardware
Helo/Gerald A
IBM CORPORATION
ID Amenca
INDEPENDENT EMERGE..'ICY SERVICES
Independent/The
lnnovatin Office Solutions
!NTEGRA TELECOM
JK Sports
Keeprs Inc
Kelly Sen ices Inc
Knutson Electric Rebuilding
Knutson/Kim
Koep's Septic
Lakes Area Cooperative
Lakes Country Senice Co Op
tarn· Ott Inc Truck Senice
La,,;·'s Supermarket
Lawson Products Inc
Little Bear Towing
Little Falls Machlne Inc
Locators & Supplies Inc
M· R Sign Company Inc.
MCAA EDl'CATIONAL FOCNDATION
Mid Mn Heaang & Ac Inc
Mid States Wireless Inc
Mid\\·est Testing Laboratory
Midwestern Mat Rental & Supply Co
MN ASSOC OF CO VETERANS SER\·1CE Ol
Mn Dept Of Agnculture
Mn Dept Of Public Safety
Mn Dept Of Transportation
Mn Office Of Enterplise Technologr
Narul(s Electlic
National Business Systems Inc
National Pen Corporation
Natures Garden World
NEWMAN PAINTING
Newsweek
One Call Locators Ltd
Otter Tail Telcom
Ottertail Trucking Inc
Amount
78,72
6.07
427,50
205,90
64.22
206.50
47,30
806.36
854,99
87,99
1,159.46
237.49
16.48
65,00
1,628.27
250.00
890.00
46.55
29.04
315.28
647,94
982.56
466, 71
1,000,00
962,89
18,884,82
483,38
84.48
300,00
15,00
283,50
600.00
1,200,00
247,50
21,924,32
98.90
52,57
9.40000
40,00
153,93
2,852.68
7,943,00
Vendor l\ame
Overhead Door Co Of Fergus Falls
Park Region Co Op
Perham Township
Personnel E\·aluation Inc
Premlum Waters Inc
Quartermaster
OUill Corporation
RDO Trust #80-6130
Regents Of The l'runrstrv Of Mn
Reliable Office Supplies
Renewable Resource Consultants UC
Renew Enterpnses Inc
Rt\ision Inc
SW.Inc
Schultz/Cheri
Schwanke/Vicki
Sen~ce Food Super \'alu
Sherwin Williams
Signworks Signs & Banners Llc
South Mill Senice
Staples Advantage
State Industrial Products
Steins Inc
Streichers
Super Septic & E.,cavahon
Thompson/ cnnhia
lU)A
Tri· State Di,'ing
l'niforms Unlimlted
trniv or Mn E.'\"tension Sen ice
l'S Yellow Pages
Vergas 66 Gas & Com•enience Inc
Victor Lundeen Company
'vl"adena Truck & Trailer Repair
West Pa;ment Center
Ziegler Inc
Final Total:
OTC Board of Commissioners' Minutes
December 20, 2011
Attachment A, Page 3
Amount
150.00
27.90
85.20
40.00
14.09
53.99
139.67
69.82
32,449.98
252.12
40.153. 72
68.60
1,140.47
1.185.00
55 93
1000
13.97
202.04
320.63
22.44
379.53
266.95
932.47
124.53
154 38
511. 77
1.613.63
163 37
149.95
55.58
229.00
2 566 06
110.43
69.04
725.48
707.21
258.544.18