COUNTY OF DUKES COUNTY COUNTY COMMISSIONERS
A regular meeting of the County of Dukes County Commissioners was held on Wednesday, February 10, 1999, at 7:30 p.m. at the Dukes County Courthouse, notice of such meeting having been posted as required by law.
Commissioners Present: Linda B. Sibley, Chairman
Daniel A. Flynn, Vice-chairman
Timothy R. Carroll
E. B. Collins
Leonard Jason, Jr.
Leslie H. Leland
Robert M. Sawyer
Also Present: Carol Borer, County Manager
Noreen Mavro Flanders, County Treasurer
Michael McCormack, County Sheriff
Katherine May-Waite, Asst.Treasurer/Parking Clerk
David Kann, MVAWWTF Chief Operator
Robert Culbert, Beach Manager
Nathan Durawa, Asst. Beach Manager
Earl B. Littlefield, DCEMA
William Searle, DCEMA
Brad Fligor, DCEMA
Robert Gilkes, DCEMA
Hank Decoteau, Veterans’ Agent
Jim Powers, Powers & Sullivan
David Dube, Powers & Sullivan
Marcia Mulford Cini, Esquire
Ned Robinson-Lynch, MV Community Services
Ethan Kelley, Vineyard Gazette
Nelson Sigelman, M. V. Times
Chairman Sibley called the meeting to order at 7:30 p.m.
The minutes of the January 27, 1999, meeting were addressed.
Motion made and Seconded to Approve these minutes.
Commissioner Jason Abstained.
Motion Approved by a majority.
County Manager’s Report was reviewed. Mrs. Borer commented on a letter received from TAMS regarding scheduling the relocation of the Cape Air building. She reported that County Counsel is in the process of preparing an agreement between Scanlan and the County regarding this relocation and the
County of Dukes County Meeting 02/10/99
County Commissioners Page 02
appraisal of this building. She indicated that she might have a further update at the next meeting.
Chairman’s Report: Chairman Sibley indicated that she had nothing to report at this time.
Subcommittee Reports: Commissioner Flynn reported on behalf of the Legislative Subcommittee and indicated that a proclamation in opposition of House Bill 571 has been drafted.
Commissioner Sawyer suggested one amendment; specifically, to add the word “adequate” before the word “transportation” in the second paragraph.
Mrs. Borer reported that she has met with the Oak Bluffs Selectmen, and they voted unanimously to join the County Commissioners and other selectmen in opposing this bill.
Commissioner Sawyer inquired as to whether Aquinnah has been contacted.
Mrs. Borer indicated that she plans to do so.
Motion was made and Seconded in favor of this proclamation as amended.
Motion Unanimously Approved.
Commissioner Flynn noted that the Subcommittee has yet to address Senate Bill No. 125 (legislation to abolish county government ………).
Commissioner Sawyer reported on behalf of the Education Subcommittee. He reported that this subcommittee met on February 4th with Superintendent Cash, several school committee members and a member of the public. He noted that everyone strongly supported the County’s initiative to initiate Island-wide pubic hearings on the subject of regional schools. He reported that the County was asked to consider and/or identify funds to employ a creditable facilitator. Commissioner Sawyer proposed two motions for consideration. After some discussion and deliberation:
Commissioner Sawyer made a Motion that “We, the County Commissioners, support initiating Island-wide public meetings on the subject of “a regional school system” to secure the broadest possible input from all segments of the community.”
Commissioner Jason Seconded the motion.
Motion Unanimously Approved.
Commissioner Sawyer made a Motion that the County Manager, with the aid of the subcommittee, identify an appropriate sum for the hiring of a facilitator to assist the County Commissioners in conducting Island-wide public meetings on the subject of “a regional school system” and attempt to seek or identify a source for such funds.
Motion Seconded.
County of Dukes County Meeting 02/10/99
County Commissioners Page 03
Chairman called for a vote; motion failed.
There was a general consensus of the Board that the County Manager will further investigate this matter.
Carol Borer reported on the DEM land swap project. She noted that the MVC has prepared the maps required for Phase II of the report, which she plans to pick up tomorrow. She reported that she recently met with the Multi-town
Septage Planning Group; they will be forwarding their technical plans for a septage treatment facility.
Commissioners addressed Old Business:
Commissioner Sawyer reported that the regional solid waste issue was not addressed at the most recent meeting of the All Island Selectmen. He commented on the importance of getting the word out that we are exploring this issue; would not want Towns (particularly Oak Bluffs and Tisbury) to do something precipitous that might close the window of opportunity.
After further discussion, it was decided that the County Manager would relay the discussions of the last meeting of the County Commissioners, regarding this matter, to the towns of Oak Bluffs and Tisbury.
Commissioners addressed New Business:
Jim Powers of Powers & Sullivan reviewed the County of Dukes County’s General Purpose Financial Statement and Management Letter for the period ending June 30, 1998. He indicated that it is important to note that the foundation for governmental reporting is different than a business; in a commercial business you would only have a single fund versus several sources of government funds. He noted that government accounts for things based on cashflow of financial resources. Mr. Powers reviewed the general fund operation. He indicated that the Unreserved Fund Balance is the most important number in the financial statements. He commented on the FY98 adopted budget and noted a budgetary surplus of $315,000; total revenue surplus of approximately $67,000-$68,000. He indicated that this is a
good way to budget revenues. He commented on the importance of monitoring revenues throughout the year. Mr. Powers commented on highlights of the Management Letter and reviewed various efficiency points. He also touched on “Prior Year Recommendations Unresolved”; i.e. recommendation that Airport make daily deposits and turn over credit cards for processing on a timely basis.
Commissioner Flynn made reference to the last sentence under “Comments”
County of Dukes County Meeting 02/10/99
County Commissioners Page 04
on page 06 and indicated that it is his understanding that Airport revenues cannot be used to pay for other County departments.
Mr. Powers noted that the Grant Assurance documents would indicate that 100% of revenues generated by the Airport are to be fed back into the
Airport. He indicated, however, that you have to take a look at cashflow and seasonal fluctuations at the Airport. He noted that the Airport, as it is currently structured, is a department of the County; all revenues go to the Treasurer and all expenditures flow out of Treasurer’s office, as every other department (i.e. Registry of Deeds, County Commissioners office). He indicated that with normal accounting (cash part of it and not actual revenues) you have to separate revenues & expenditures from receipts & disbursements. He indicated that this is the key; they are two separate transactions; revenues are something that you earn and receipts are something that is taken in. He indicated that depending on when receipts are taken in and what may be happening during the year, the Airport
may run into a deficit on a temporary basis due to seasonal fluctuations; they spent money however they needed to and may need May & June revenues to catch up.
Commissioner Flynn asked that, if at some point in time the Airport is not going to request any funds from the assessment funds of the County, can the Airport do what Mr. Powers just said; do they have to start up with a bank of their own and draw only off their own funds or can they draw off the funds of the County even though they’re not receiving any assessment?
Mr. Powers commented on the Airport funds and the “internal float”. He indicated that it is important to remember, from a budgetary standpoint, that at the end of the year budgeted revenues should match with the budget. He suggested that if the Airport has a balanced budget throughout the year, what needs to be done is to set up an enterprise fund; a separate account for the Airport; put all receipts in and take all expenses from that account so that by the end of the year you have a surplus. He recommended examining the monthly cashflow due to the seasonal operation. It was recommended that consideration be given to establishing an enterprise fund.
Commissioner Jason noted that there is not a surplus at the Airport; amount of revenues brought in exceeds the expenditures; there is a difference.
Commissioner Flynn concurred.
Chairman Sibley inquired if there was an enterprise fund, would you have to actually set up a system by which you borrow from one to the other.
Mr. Powers indicated that you would not; would be a balance sheet account within the County’s accounting system. He commented that the existing accounts are being maintained correctly. He indicated that he does not see any accounting issues; present system can do whatever you want to do. He
County of Dukes County Meeting 02/10/99
County Commissioners Page 05
suggested the need to define how the County wants the Airport to be operating. He indicated that the Airport really runs as an enterprise fund for all intents and purposes. He suggested that if the Airport wants to be self supporting and not be a drain on the County or even if the County wants to set up a subsidy, that’s okay.
Chairman Sibley inquired as to who decides whether the Airport should go to an Enterprise Fund.
Mr. Powers indicated that the County Commissioners would make this determination; would require filing special legislation.
After further review and examination of the General Purpose Financial Statement and Management Letter,
Commissioner Flynn made a Motion to accept the two reports as written.
Commissioner Jason Seconded the motion.
Motion Unanimously Approved.
Powers & Sullivan and Attorney Marcia Cini (County Counsel) presented a Report on County Finances. A copy of Counsel’s written report is attached to these minutes. There was some lengthy discussion on the concept of establishing an enterprise fund for the Airport.
Mr. Powers noted that, if Airport revenues should exceed expenditures for any given year, there would be an account set up “restricted to Airport use”.
Commissioner Jason suggested that any surplus should be applied to the following year’s budget.
Commissioner Sawyer suggested the County should be reimbursed by the Airport for past deficits.
Commissioners reviewed the County’s proposed Fiscal Year 2000.
Mrs. Borer noted that all department’s budgets will reflect an increase; especially due to salaries and health insurance costs.
Department 2200 Civil Defense budget was reviewed. It was indicated that capital expenditure requests might need to be addressed during supplemental budget. There was some discussion on equipment inventory (radios, etc.); it was indicated that a complete inventory list will be compiled and submitted to the Commissioners. There was some mention of the relocation of the Cape Air building. It was indicated that Emergency Management plans to present a proposal to the Commissioners at their February 24th meeting.
County of Dukes County Meeting 02/10/99
County Commissioners Page 06
The budget for the M. V. Parking Clerk’s department was reviewed. It was reported that a new vendor has been acquired for ticket processing.
The Veterans Services budget was reviewed. There was some discussion on the salary line item.
Department 2000 Recreation budget was reviewed. It was noted that this department is down by $1,250. Revenues for this department were reviewed. Mrs. Borer reported on the receipt of a bill from the Town of Tisbury in the amount of $963.00 for Tashmoo Beach maintenance. She indicated that it has been agreed with Peter Fohlin and the Selectmen that the County will pay the bill this year; however, next year the County is going to discuss the cooperation of Eastville Beach with the Town of Tisbury.
Dept 2700 Airport Wastewater Treatment Facility budget was reviewed. It was noted that this department is up by $3,513 (3.4%) due to operating expenses of the plant and salary.
Commissioner Jason made a Motion to Approve this department budget.
Commissioner Carroll Seconded the motion.
Chairman Sibley noted that they have not been taking votes on the previous department budgets.
Motion Unanimously Approved.
County Testing Lab department budget was reviewed. It was noted that this department is up by $6,260 due to increase in lab equipment, building insurance, etc.
Commissioner Flynn made a Motion to Approve this department budget.
Commissioner Leland Seconded the motion.
Motion Unanimously Approved.
Meeting recessed at 11:05 p.m. and was scheduled to continue to Tuesday, February 16, 1999, at 3:00 p.m. at the M. V. Airport ARFF Building.
Complete text of meeting is available on tape at the County Commissioner’s office.
__________________________________
JOSEPH E. SOLLITTO, JR.
CLERK OF THE COURTS
| 
