Audit Committee - Regular Meeting

Good evening, and welcome to the 2526 budget hearing for the tax, rate to be set at this time. Members, if you would please register your presence. Chairman Anderson.

Thank you, madam clerk. In the mayor's absence, I request unanimous consent that Brian Baldwin chair this public hearing.

K. With unanimous consent, is there any objection? Okay. Mister Baldwin.

Could could we play the emergency announcement?

Mr chairman, just for the record, you have four budget committee members present and one absent.

Thank you. The purpose of this meeting is to receive, public input for the fiscal year twenty five twenty six budget, which includes three resolutions for consideration. Before we before we get started, I I just want to, let this committee know how much, I appreciate, all the effort that has gone into this process, the the committee, our mayor, my staff, and all the hard work that went into this budget to this point. I know mayor Mitchell greatly appreciate your time and dedication as well. As we always do, every meeting has been chronicled and included on our county website, including all workshops, budget committee meetings, resolutions, work papers, any that have been recommended by this committee.

All the details have been in one location for the convenience of our citizens so that this budget process is as easy to follow as possible. Also, the proposed budget was published as required by state law in the daily times on 05/08/2025. As a reminder, this is not a question and answer session. We're here today to hear public input on these three resolutions. If anybody wishes to speak on either of these items, you will have an opportunity to do so here in a moment. Tonight's public hearing is the fiscal year twenty five twenty six tax levy resolution, the appropriation resolution, and capital outlay outlay prioritization resolution as proposed by the May budget committee meetings. Amy, if you would please read the resolution captions.

Sure. First up, we have res resolution twenty five six zero zero one resolution fixing tax levy in Blount County, Tennessee for the year beginning 07/01/2025. Next, resolution twenty five six zero zero two, a resolution making appropriations for the various funds, departments, institutions, offices, and agencies of Blount County, Tennessee for the year beginning 07/01/2025 and ending 06/30/2026. And thirdly, we have resolution numbers twenty five six zero zero three, a resolution establishing capital outlay priorities in Blount County, Tennessee for the year beginning 07/01/2025 and ending 06/30/2026.

Thank you. Are there any members of the public who wish to speak to any of the three resolutions as recommended? I'm seeing none with no further items on the agenda. I declare this public meeting, closed. We'll have a short five minute recess to switch meetings in our system, and then we will begin our regular June agenda. Thank you.

Welcome

again to the June budget committee meeting, 06/12/2025.

Madam clerk, in the mayor's absence, I request unanimous consent that Brian Baldwin serve as chair of this meeting.

Is there any objection to mister Baldwin serving as the chair of this meeting? With unanimous consent, mister Baldwin.

Alright. Thank you. Thank you, miss Hasty. Thank you, budget committee, for your confidence to allow me to serve as chair tonight. These are awfully big shoes to fill, but I will do my best to keep us moving. As a quick a quick note before, we ask for the roll call, the budget, items, are the same. They are ordered the same, but there has been a numbering renumbering sequence, as a part of some some last minute adjustments. And so just wanted to point that out that the the numbering on the resolutions is slightly different from the original posting, but none of the content has changed on those resolutions.

Mister chair, for the record, you have four budget committee members present.

Thank you. We did the emergency announcement at the last meeting, and so I will move to item c, public input on items on the agenda. Is there anyone in the public who would like to make comment on items on the agenda? Seeing none, we'll move to item d, approval of the minutes, from 05/08/2025. These are in your packet. Do I have a motion to approve the minutes?

Second.

Well, I have a I have a motion by miss Hannah, a second by commissioner Anderson. Seeing no discussion, please register your vote.

Mister chair, you have four yeses.

Thank you. Item e, finance, transfers increases and decreases.

E one resolution twenty five six zero zero four, budget increase, essential services, 510,000. Appropriate general county capital funds to modernize courthouse elevators.

Alright. Do I have a motion to forward this item to commission workshop?

So moved. Second.

Motion by commissioner Anderson, a second by miss Hannam. Is there any discussion on this item? Seeing none, I'd ask you to register your vote.

Mister chair, you have four yeses.

Thank you. This resolution will move to the commission workshop agenda with a favorable recommendation. Next item.

Item e two, resolution twenty five six zero zero five, budget increase central services, $49,005.56 20. Appropriate general capital county county capital funds to upgrade courthouse security cameras.

Do I have a motion to forward this to the commission workshop? So moved. I have a first by commissioner Taylor, a second by commissioner Bright. Any discussion? Seeing none, I'd ask you to register your vote.

Mister chairman, you have four yeses.

Right. Our next item.

Alright. Item e three, resolution twenty five six zero zero six, budget increase schools, $2,449,384.34 to appropriate education capital funds for capitalized expenses incurred in the current fiscal year.

Do I have a motion to move this forward to the commission workshop? I've got a motion by commissioner Anderson, a second by commissioner Bright. If there's no objection for clarification, I'd like to make a couple of comments on this. Is that okay. Just for the for the committees, for the committee, these are all of these items are items that have been, expended in the current fiscal year.

They are capital items, in consult and they have been funded, prior priorly out of fund January. In consultation with the the mayor, the school board chair, mister Pass, and the school superintendent, mister Ridge, along with the comptroller's office, and and input from our county attorney, these these items are all capital eligible. They all meet the definition of capital under fund one seventy seven, and this would this would adhere to currently approved comptroller policy, in how to, account for these funds. So, essentially, they're already capital items. What we're doing is we're changing the fund from one forty one to one seventy seven given that they are capital.

Are there any any questions related to any of these items?

I don't have a question, but I do have a phone in yet. So sorry. I don't have a question. I understand clearly what you are are saying, but I do have a comment that, do we, or can we, or should we develop some guidelines for future reference so that we don't miss we don't put things in the wrong category and vote on them that way to begin with because these really should have been, I thought one of them was a part of our capital, budget to begin with.

A very quick answer to that is yes. And what I will tell you is we have the the partnership with the school leadership, with the mayor and myself, with guidance from the comptroller. We have already started that process. We have a document that we plan to bring. It is no different than what is currently in policy, but, hopefully, it will bring some clarity, and it'll be an addendum to our financial policy approved by the controller. Mhmm. Any other comment? Seeing none, I'd ask you to register your vote.

Mister chair, you have four yeses.

This resolution will move the commission workshop agenda with a favorable recommendation. Next item.

E four resolution twenty five six zero zero seven, budget increase schools, $1,343,290.21 to appropriate Tennessee state grant funds for the 2025 summer school program.

Alright. I have a motion or motion from commissioner Bright, a second by commissioner Anderson. Any discussion? Seeing none, I'd ask you to register your vote.

Mister chair, you have four yeses.

This resolution will move to the commission workshop agenda with a favorable favorable recommendation. Next item.

E five resolution twenty five six zero zero eight, budget increase schools, $15,500 appropriate education capital funds to construct a new office space and central office due to increased staff.

I have a motion by commissioner Anderson. I have a second by commissioner Bright. Any discussion on this item? Seeing none, I'd ask you to register your vote.

Mister chair, you have four yeses.

Alright. This resolution will move to the commission workshop agenda with a favorable recommendation. Next item.

Item e six, resolution twenty five six zero zero nine, budget increase schools, 44,420 thousand dollars, appropriate education capital funds to install new fencing at William Blunt High School CTE and around the new retention pond.

I have a motion by commissioner Anderson and a second by commissioner Bright. Any discussion on this item?

Again, I thought we had already dealt with the fencing around William Blunt High School. Am I in in error about that?

We we personally checked it out. Says we have

If if if you mister Dukes, if will you come up to the podium, please?

Go ahead. Good evening, mister chairman, members of the board. Well, we purposely kept the fencing, replacement out of this CTE contract because the county has a fencing contract that we can get it cheaper through them as opposed to going to the GC, and then they subcontract out and take their overhead and profit. So this this portion is actually two parts. One is the the replace the the fencing around the vehicle and welding shops to replace that fencing. The other one was due to a request from the county risk management to encircle the retention pond so that students don't accidentally fall into it. That was not part of the contract.

Alright. Thank you. You're welcome.

Thank you. Any other discussion? Seeing none, I'd ask you to register your vote.

Mister chair, you have four yeses.

Alright. This resolution will move to the commission workshop agenda with a favorable recommendation. Next item.

E seven resolution twenty five six zero zero ten, budget increase schools, $9,380 to appropriate education capital funds to repair the roof on Fairview Elementary School's portable building.

Alright. I have a motion by commissioner Anderson, a second by commissioner Bright. Any discussion on this item?

Miss Sorry, mister Duke, but I do have another question. Is this the only portable building in question, or do we have others?

This is the only portable building that we have any concerns with, right now. So I I can't tell you if there's gonna be any leaks in the far future, but for right now, in my plans, this is the only one.

Have they been evaluated? Have they been evaluated? You've looked

into been evaluated. The portables haven't been evaluated like we do the the the proper structures. They're so small on the scale. Like, this is $9,000. We tend to to focus on the bigger buildings for the evaluation by a bigger contract.

What's happening in these portable buildings? Are they storage? Are they being used for something

They're being used for friends program. So they have a wind will pick up the shingles and and leak in. There's different leak spots throughout this portable, so we just wanna replace the roof for $9,380.

Alright.

Thank you. Any further discussion on this item? Seeing none, I'd ask you to register your vote.

Mister chair, you have four yeses.

Alright. This resolution will move to the commission workshop agenda with a favorable favorable recommendation. Next item.

Item e eight, resolution twenty five six zero one five, budget increase schools, $1,499.15 to appropriate general purpose school funds to cover loan payments to general county.

I have a motion by commissioner Anderson, a second by commissioner Bright. Any discussion on this item? Seeing none, I'd ask you to register your vote.

Mister Chair, you have four yeses.

Alright. This resolution will move to the commission workshop agenda with a favorable recommendation. Next item, section f.

F one, resolution twenty five six zero one six, information technology request approval for a three year contract with Cogent Communications LLC for primary Internet services. This contract contract provides savings of $24,480 over the three year term.

I have a motion by commissioner Anderson, a second by commissioner Bright. Any discussion on this item? Seeing none, I'd ask you to register your vote.

Mister chair, you have four yeses.

Alright. This resolution will move to the commission workshop agenda with a favorable recommendation. Next item.

Item f two, resolution twenty five six zero one seven, information technology, request approval for a three year contract with Iris Networks for backup Internet services. This contract will provide savings of $8,100 over the three year term.

I have a motion from commissioner Anderson, a second by commissioner Bright. Any discussion on this item? Seeing none, I'd ask you to register your vote.

Mister chair, you have four yeses.

Right. This resolution will move to the commission workshop agenda with a favorable recommendation. These, the next three items are our, three budget resolutions for fiscal year 2526. Just wanna remind everyone that these recommended resolutions haven't changed since you approved them in May. We've now had the public hearing as required, and these resolutions are now ready for your final recommendation to move to be moved forward to the commission's consideration in their June meetings. Again, these have no changes from what you've already recommended in May. And let me emphasize, they include no tax increase, no new debt being incurred, and reflects another year of a balanced budget for Blount County. Amy, if you would read the f three.

F three is our f y twenty five twenty six tax rate resolution. Resolution fixing the tax levy in Blount County, Tennessee for the year beginning 07/01/2025.

Alright. I have a motion from commissioner Anderson, a second by miss Hannem. Any discussion on this item? Seeing none, I'd ask that you'd register your vote.

Mister chair, you have four yeses.

Alright. This resolution will move forward to the commission workshop agenda with a favorable recommendation. Next item.

Item f four, fiscal year twenty five twenty six appropriation resolution. A resolution making appropriations for the various funds, departments, institutions, offices, and agencies of Blount County, Tennessee for the year beginning 07/01/2025 and ending 06/30/2026.

I have a, motion from commissioner Bright, a second by miss Hannah. Any discussion? Seeing none, I'd ask that you'd register your vote.

Mister chair, you have four yeses.

Alright. This resolution will move to the commission workshop agenda with a favorable recommendation. Next item.

Five, f y twenty five twenty six, a resolution establishing capital outlay priorities in Blount County, Tennessee for the year beginning 07/01/2025 and ending 06/30/2026.

Alright. I have a motion from commissioner Bright, a second by miss Hannam. Any discussion on this resolution? Seeing none, I'd ask that you'd register your vote.

Mister chair, you have four yeses.

Alright. And this this resolution will also move to the commission workshop agenda with a favorable recommendation. Our next item is, g financial reports. These are the May 2025 financial reports. They're for information only and with no other business. Do I have a motion to adjourn? Adjourn.