Workshop Budget Workshop Commission Board Room Dixie County Courthouse June 20, 2024-3 3:00 PM  214 NE Hwy 351, Cross City, FL 32628  The Board meetings are audio recorded. The public can hear and participate in the meeting via conference calll by  dialing. 1(917/900-1022 and enter code: 32628. COMMISSIONERS Jody Stephenson, District 1, Vice Chairman Daniel' Wood, District 2 Mark Hatch, District3 Jamie Storey, District 4, Chairman David Osteen, District5 STAFF  Paul Gainey, County Manager Martha McCaskill, Administrative Asst/Grant Coordinator Brenda Royal, Finance Director Jackie. Johnson, Assistant Finance Director Barbie Higginbotham, Clerk of Court Verna' Wilson, Chief Deputy Clerk Joannie Morse, Deputy Clerk 1. CALLTOORDER  The Board Meeting was called to order at 3:00 PMI by Commissioner. Storey.  2. INVOCATION. ANDI PLEDGE TO THE AMERICAN FLAG  The Invocation was led! by Commissioner Hatch andi the Pledge to the American Flag was led by  Commissioner Hatch.  Mopstap  Regular Meeting Minutes- June 20,2024- - 6:00PM- Page 1of5    Assistant Finance Director, Jackie. Johnson, presented to the Board and stated that she would like to speak concerning the County budget planning and wanted to open the: subject for discussion. She  supplied the Board with budget packets which included the following: 1. 2025 Budget Issues and Recommendations Spreadsheet  a. Salaries Comparison Report Recommendations d. Benefits 2. Health Insurance-HSA VS. FSA 2. Vision Process for the County 3. Review of Cash, Budget and Revenue 4. Purchase Orders and Purchasing Policies  b. Salaries and Benefits being the most expensive cost for the County.  Mrs.. Jackie Johnson stated that the Budget processes are missing two (2) key components (the Ad valorem, which will be received after. July: 15'and State revenues, which will bei in around July or August of 2024), so they are. just estimating for right now. She said that once the finance department receives  the Ad valorem and: special assessment amounts, they will give budget recaps.  Salaries:  Mrs. Johnson stated that the proposed budget for 2025 includes a $1.00 raise for regular employees and  $2.00 for upervsor/0epartment heads.  She added that this does not include the costs for Constitutional Officers.  She had everyone review page two (2) of the proposed budget report which showed salaries overtime from they year 2020 until the projected amount in 2025. She mentioned there is a steady increase and projected a 13.33% increase in salaries cost by 2025. She suggested looking into the salary/raise process and considering changing how the County distributes raises. She suggested using a system like the State of Florida, which gives raises according to the pay classes andj job qualifications and responsibilities. Commissioner Hatch stated there would be al lot of benefits to doing this, but also reminded that advertising within the department is a must and he added that job descriptions should reflect the amount paid for the positions. Commissioner Hatch also asked about the status of employee insurance County Manager Paul Gainey stated that he spoke with Insurance Representative Mr. Braswell today andi the County is going tol be at ai five (5) % increase this coming year instead of ten (10) % because of Mrs. Jackie. Johnson stated that when deciding things that will affect salary and other items within the County budget and that affect everyone across the board, the County needs to look at the effect int the  as discussed in earlier meetings.  our participation in the Health Wellness Program.  Wurkshet -Regular Meeting Minutes June 20, 2024- - 6:00F PM - Page 2 of5    future as well as the here and now. She encouraged and recommended to have a vision process and  consider the future costs.  Commissioner Hatch asked for the status of the HSA/FSA accounts for employees. He: said it was discussed that the County needs to look into whether to keep the HSA's or switch to Mrs.. Jackie. Johnson explained the difference between the HSA: and FSA. She said that the HSA is an account in which the employee is given $1,000.00 in an account to help with the $1,500.00 deductible cost for health insurance. This money is deposited into an HSA account and can be used at any time for medical items, but it is the responsibility of the employee/individual to give an account on theiri taxes as to how they spend the money. Potentially the client could pull all the money out and use it on other items that are not medical, and the county be out $1,000 for each employee. She stated that the FSA on the other hand is a deposit of $1,000.00 into an account and can be used for medical items; however, the items will not approve ifit is not medical andi if the employee has any left over at the end of the year it will stay int the County. With the FSA accounts-when the employee makes a medical purchase itis billed to Optum and then Optum withdraws it out of the County's account. Optum does charge $3.60a month per employee on the FSA Optum Program. She said even though there is a cost involved, ift the employee doesn't use their $1,000 by the end of the year, whatever they don't use will stayi in the County. The County would budget for the whole amount coming out, which is around. $179,000, buti if Commissioner Hatch stated that he would bringi it before the Board Meeting tonight for a vote and Mrs.. Johnson asked if the Board wanted the Constitutional Officers to come and present their budget to The Commissioners said no, unless the Constitutional Officers can't balance and then they have no  FSA's.  employees don't use the whole amount, then the cost comes down. recommended implementation oft the FSA'si instead of the HSA's.  the Board.  choice and would have to come and present to the Board.  Mrs.. Johnson recommended short- and long-term planning to know where the County is going to be in the next 5, 10, and 20 years. She statedi this includes communicating goals and targets for all stakeholders. She also recommended stating goals clearly, being proactive, not reactive, for better  decision making and keeping everyone on the same agenda.  Mrs. Johnson reminded the Board that the County budget is a plan to receive and spend revenues in the upcoming year and when the budget year opens on October 1t the revenues have not been received yet. She said this is why it is a goodi idea to review budgets and Commissioner Hatch recommended and  reiterated howi important iti is fora a quarterly budget review.  Werkshop  Regutar-Meeting Minutes- - June 20, 2024 - 6:00PM-F Page 3 of5    Purchase Orders:  Mrs.. Johnson stated that during the past audit it was advised that the County implement a purchase order system as soon as possible. She also said that the auditors said they would not report the finding in FY2024 (Fiscal Year 2024), but by FY2025 they will find the County if noti implemented. She said the purpose of purchase orders is to provide information for cash management, budget management and financial reporting. She added that currently the County operates on a cash basis, which means that once the check is written, finance knows the cash has been spent. She also added that a purchase order She also stated that the purpose of a procurement policy is to ensure that "best value" andi fair  system would control who, what and where funds are obligated.  purchasing practices are in place.  Mrs.. Johnson stated that the Purchase Order Module for our accounting system will cost $11,496 plus a recurring annual charge of $5,196 and the users will have to be trained on the program, which may be Commissioner Hatch asked what would happen if a program director doesn't have a secretary to help submit purchase orders and doesn'thave time to doi it themselves. He expressed concern about some Mrs.. Johnson answered that most of the normal purchases would be submitted using al blanket purchase order, which would make it easier and take less time than other purchase orders.  an additional cost.  program directors not having time.  Mrs. Barbie and Mr. Gainey stated that the County may have to hire someone that is qualified to help in Mrs.. Johnson recommended: implementing a purchasing policy fori the County and approved employees  the departments that need extra help.  for purchasing to help provide protection against fraud.  Commissioner Hatch asked if the FICA (Federal Insurance Contributions Act) is upi to date.  Mrs. Johnson answered yes, iti is and complemented Mrs. Karen Heaten for helping with the audits and  getting this caught up.  Commissioner Hatch also asked for an update on the Inmate Medical Program.  Mr. Gainey said iti is probably the best it has ever been and that County Grant Coordinator Mrs. Martha McCaskill has been on top of things and has done a great job with this program and that last year the County had a $350,000 difference from the original billed amount compared to what was actually paid by the County, thanks to Mrs. McCaskill. Mrs. Johnson also said there are no outstanding bills within  this program and complimented Mrs. McCaskill for her hard work.  EIEFMeting Minutes June 20, 2024- - 6:00P PM - Page 4 of5    Commissioner Hatch commended and congratulated the Finance Department and Clerk of Court Barbie Higginbotham and hers staff for being on time and doing a great job with the audit this year.  28. ADJOURN approved.  Commissioner Hatch made the motion to adjourn at 5:58 PM. Commissioner Osteen seconded. Board  BOARD OF COUNTY COMMISSIONERS DIXIE COUNTY, FLORIDA  ATTEST:  Ky Jamie Storey, Chairman  COURT  baMadaikan Barbie Higginbotham, Clerk-Auditor  ECOUNTE  PLEASE BE ADVISED that ifar person decides to appeal any decision made by the Board with respect to any matter considered at such meeting or hearings, he/ she will need a record oft the proceedings, andj for such purpose, he/ she will need to ensure that a verbatim record of the proceedings is made, which record includes "Persons with disabilities requesting reasonable accommodations to participate in this proceeding should contact (352) 486-4931 (Voice & TDD) or vial Florida Relay Service at (800) 955-8771." The Board meets the first Thursday of each month at 10:00 AM and the third Thursday of each month at 6:00 PM. Individuals that would like to be placed on the agenda should calll Barbie Higginbotham, Clerk of Court, by  the testimony and evidence upon which the appeal is to be based.  4:00 PM on the Friday Preceding the Board meeting, at (352) 498-1200.  Workshop  Regular Meeting Minutes- June 20, 2024- - 6:00 PM - Page 5 of5