Board of Supervisors Minutes
December 2010
December 7, 2010:
The Fremont County Board of Supervisors met in regular session on Tuesday, December 7, 2010, in the Fremont County Courthouse Boardroom, with Hendrickson, Morgan and Larson present. A quorum was declared and the meeting officially called to order at 9:00 a.m. Minutes of the previous Board session were read and approved. The agenda was approved as posted.
At 9:00 a.m. Larson made a motion to approve the following Resolution No. 2010-41. Morgan, aye; Larson, aye; Hendrickson, aye.
BE IT HEREBY RESOLVED by the Fremont County Board of Supervisors this 7th day of December, 2010, that the following individuals shall be approved as Reserve Deputies for the Fremont County Sheriff’s Department, as requested by Fremont County Sheriff Kevin Aistrope. The effective date of employment shall be January 1, 2010:
| Steven H. MacDonald | Scott Delong | Austin Richardson |
| Ethan Johnson | Timothy Blank | Andrew Wake |
| Michael Brammer | Milton Trabal | Donald McAllister |
| Drew Bartholomew | Jeffrery Linkenhoker | Byron Sands |
| Todd Poppie | Rick Stegall | Michael Roush |
| Michael Wake | Jessica Blevins | Scott Richardson |
| Jared Johnson | Clint Wright | Rodney Umphreys |
| Trevor Mayberry | Kully Huntley | Arvid Garey |
| Joseph Linkenhoker | Steve Mather |
Motion to approve made by Larson.
ATTEST:
/s/Joan Kirk
/s/ Earl
Hendrickson, Chairman, aye
Fremont County Auditor
/s/ Cara Morgan
aye
. /s/ Chuck Larson
aye
At 9:05 a.m. Larson made a motion to approve the following Resolution No. 2010-42. Morgan, aye; Larson, aye; Hendrickson, aye.
BE IT HEREBY RESOLVED by the Fremont County Board of Supervisors this 7th day of December 2010 that the following holidays shall be observed by the Fremont County Courthouse Offices during the 2011-year.
| New Years Day | Friday | December 31, 2010 |
| Presidents Day | Monday | February 21, 2011 |
| Good Friday | Friday | April 22, 2011 |
| Memorial Day | Monday | May 30, 2011 |
| Independence Day | Monday | July 4, 2011 |
| Labor Day | Monday | September 5, 2011 |
| Veteran's Day | Friday | November 11, 2011 |
| Thanksgiving | Thursday & Friday | November 24 & 25, 2011 |
| Christmas | Friday & Monday | December 23 & 26, 2011 |
Motion to approve made by Larson.
ATTEST:
/s/Joan Kirk
/s/ Earl
Hendrickson, Chairman, aye
Fremont County Auditor
/s/ Cara Morgan
aye
. /s/ Chuck Larson
aye
At 9:15 a.m. Motion was made by Larson to approve Longevity Payroll of $9,004.16 for Road Department. Larson, aye; Morgan, aye; Hendrickson, aye.
At 9:45 a.m. Steve Whitehead, Maintenance Supervisor met with the board asking where the funds will come from to pay for Courthouse Fire Alarm System and repairs. Motion was made by Larson to pay for the Fire Alarm System and repairs using Local Option dollars. Larson, aye; Morgan, aye; Hendrickson, aye.
In other business, the County Recorder’s Monthly Report was approved.
At 10:35 a.m. there being no further business, Larson made a motion to adjourn. Morgan, aye; Larson, aye; Hendrickson, aye.
ATTEST:
Fremont County Auditor Earl Hendrickson, Chairman
December 14, 2010:
At 8:30 a.m. on Tuesday, December 14, 2010, a department head meeting was held in the Fremont County Courthouse Boardroom. Present were Earl Hendrickson, Cara Morgan, Dan Davis, Art Claiborne, Karen Berry, Steve Whitehead, Margaret Henkle, Arnold Emberton and Joan Kirk. Topics discussed were: courthouse email, Narrowbanding mandate, and Veteran’s Widow Support, ICAP Insurance.
The Fremont County Board of Supervisors met in regular session on Tuesday, December 14, 2010, in the Fremont County Courthouse Boardroom, with Hendrickson and Morgan present. A quorum was declared and the meeting officially called to order at 9:00 a.m. Minutes of the previous Board session were read and approved. The agenda was approved as posted.
Let the records show Grace Johnson with The Hamburg Reporter was present for this meeting.
Let the records show Chuck Larson was not present for this meeting.
At 9:00 a.m. M.J. Broomfield, Executive Director of Southwest Iowa Planning Council (SWIPCO) met with the Board to go over SWIPCO’s annual report for year 2009-2010. Bloomfield said SWIPCO is celebrating 35 years this year. Bloomfield also discussed current and new projects in Fremont County.
At 9:30 a.m. Fremont County Engineer, Dan Davis met with the board. Motion was made by Morgan authorizing Chairman Hendrickson to sign Cover Sheet for Project #FM-CO 36(61)—55-36 on 370th Ave. from 120th – 160th Streets. Morgan, aye; Hendrickson, aye.
Motion was made by Morgan authorizing Chairman Hendrickson sign Construction Easement for Doyle Box Project #L-4-8-2. Morgan, aye; Hendrickson, aye.
Motion was made by Morgan authorizing Chairman Hendrickson to sign Work in ROW Permit for Russell Brink to clean 100’ of ditch on 250th St. Morgan, aye; Hendrickson, aye.
Morgan made a motion to use Local Option/County Betterment to pay Land Surveying Services, Inc. for Nishnabotna Cross Sections for Basin Study. Morgan, aye; Hendrickson, aye.
At 10:00 a.m. a public hearing was held upon the proposal to assign certificate of purchase at tax sale now held by Fremont County to Larry R. Morris Jr., Independence, Missouri. Parcel Number 470470121000000 – East ˝ Lots 8 & 9 Block O, in the Original Town of Sidney, Fremont County, Iowa, according to the recorded plat thereof. No one was present to object. At 10:05 motion was made by Morgan to close the public hearing. Morgan, aye; Hendrickson, aye. Motion was made by Morgan to approve the following resolutions. Morgan, aye; Hendrickson, aye.
RESOLUTION APPROVING THE ASSIGNMENT OF CERTIFICATE OF PURCHASE AT TAX SALE TO THE FOLLOWING:
WHEREAS, Larry R. Morris, Jr., 3208 Jeffrey Circle, Independence, Missouri 64055, is desirous of obtaining a certificate of tax sale purchase for $574.00 for the following:
Parcel Number 470470121000000 – EAST 1/2 LOTS 8 & 9 BLOCK O, SIDNEY, in the original town of Sidney, Fremont County, Iowa, according to the recorded plat thereof.
WHEREAS, Fremont County is desirous of avoiding the expense of tax redemption procedure, and
WHEREAS, a public hearing on this proposal was held on the 14th of December, 2010 and,
WHEREAS, the transfer of said certificate of tax purchase to Larry R. Morris Jr. of 3208 Jeffrey Circle, Independence, Missouri 64055, is in the better interest of the County and is in the better interest of Larry R. Morris Jr., Independence, Missouri, 64055, to eliminate any form of liability to Fremont County, now
THEREFORE, it is hereby resolved that the Chairman of the Board of Supervisors is authorized and directed to execute the assignment of certificate of tax purchase of this real estate upon receipt of payment.
IT IS SO RESOLVED, this 14th day of December, 2010.
ATTEST:
/s/Joan Kirk
/s/ Earl
Hendrickson, Chairman, aye
Fremont County Auditor
/s/ Cara Morgan
aye
. /s/ Chuck Larson
absent
ASSIGNMENT OF CERTIFICATE OF TAX SALE PURCHASE
Fremont County does hereby transfer the certificate of tax sale purchase regarding the described real estate to Larry R. Morris Jr., 3208 Jeffrey Circle, Independence, Missouri 64055, as follows:
Parcel Number 470470121000000 – EAST 1/2 LOTS 8 & 9 BLOCK O, SIDNEY, in the original town of Sidney, Fremont County, Iowa, according to the recorded plat thereof.
The county shall endorse the tax sale certificate as necessary to complete this assignment upon receipt of payment of $574.00.
Dated this 14thday of December, 2010.
ATTEST:
/s/ Joan Kirk
/s/ Earl Hendrickson, Chairman aye.
Fremont County Auditor
STATE OF IOWA, FREMONT COUNTY SS:
On this 14th day of December, 2010, before me, the undersigned, a Notary Public in and for the State of Iowa, personally appeared Earl Hendrickson, to me personally known, who being by me duly sworn, did say that he is a member of the Fremont County Board of Supervisors and that said instrument was signed on behalf of the Fremont County Board of Supervisors and hereby acknowledge the execution of the foregoing instrument to be the voluntary act and deed of the Fremont County Board of Supervisors, by it and by him voluntarily executed.
/s/ Diane E. Owen
Notary Public in and for the State of Iowa
At 10:15 a.m. Motion was made by Morgan to approve the following Resolution to Transfer Funds from Rural Services Fund to Secondary Road Fund. Morgan, aye; Hendrickson, aye.
BE IT HEREBY RESOLVED by the Fremont County Board of Supervisors this 14th day of December 2010, that the following transfer of funds be approved and made: $373,000.00 from the Rural Services Basic Fund, share of Rural Services taxes, to the Secondary Road Fund and $52,000.00, property tax relief of local option taxes, from the Rural Services Basic Fund to the Secondary Road Fund.
Motion to approve transfer made by Morgan.
ATTEST:
/s/Joan Kirk
/s/ Earl
Hendrickson, Chairman, aye
Fremont County Auditor
/s/ Cara Morgan
aye
/s/ Chuck Larson
absent
Motion was made by Morgan to approve the following Resolution to Transfer Funds from TIF Rebate Fund to LMI Assistance Fund. Morgan, aye; Hendrickson, aye.
BE IT HEREBY RESOLVED by the Fremont County Board of Supervisors this 14th day of December 2010, that the following transfer of funds be approved and made: $4,021.62 from the TIF Rebate Fund, to the LMI Assistance Fund, as stated in the Waubonsie Ridge Agreement.
Motion to approve transfer made by Morgan.
ATTEST:
/s/Joan Kirk
/s/ Earl
Hendrickson, Chairman, aye
Fremont County Auditor
/s/ Cara Morgan
aye
/s/ Chuck Larson
absent
Payroll and claims were approved for December 17, 2010.
At 10:38 a.m. there being no further business, Morgan made a motion to adjourn.
Morgan, aye; Hendrickson, aye.
ATTEST:
Fremont County Auditor Earl Hendrickson, Chairman
December 21, 2010:
The Fremont County Board of Supervisors met in regular session on Tuesday, December 21, 2010, in the Fremont County Courthouse Boardroom, with Hendrickson, Morgan and Larson present. A quorum was declared and the meeting officially called to order at 9:00 a.m. Minutes of the previous Board session were read and approved. The agenda was approved as posted.
Let the records show Cara Morgan left the meeting at 8:50 a.m.
Present were Andrea Rexroth, Mark Hughes, Kate Gronstal, Steve Whitehead and John Whipple.
Grace Johnson with The Hamburg Reporter was present for the meeting.
At 9:00 a.m. Andrea Rexroth, Fremont County Extension Program Coordinator met with the board requesting approval of Fremont County Extension, Quarterly Report. Motion was made by Larson to approve the report. Larson, aye, Hendrickson, aye.
The Fremont County Auditor opened the only sealed proposal for 2010 Courthouse Repairs, and read aloud a bid presented by Mark Hughes Construction of Glenwood, IA for the amount of $78,600. The Fremont Count Board of Supervisors at its meeting on December 28, 2010, 9:00 a.m. reserves the right to reject any and all bids, readvertise for new bids, and to waive informalities that may be in the best interest of the County.
At 9:22 a.m. In order to establish terms of the Tourism Board the Board of Supervisors drew names to determine when each member’s term ended. Carl Priebe, June 2011; Dave Magel, June, 2012; Patsy Hume, June, 2013; Edna Eaton June, 2014; a Board of Supervisor will be appointed annually at the first meeting in January. Larson made a motion to approve the terms as drawn. Larson, aye; Hendrickson, aye.
At 9:45 a.m. Motion was made by Larson to authorize Chairman Hendrickson to approve Class C Liquor License for Skyline Sportsman’s Club. Larson, aye; Hendrickson, aye.
The following claims were approved for three handwritten warrants. General Basic, Fuel for Deputies and Sanitation $5,030.28, General Basic, Membership and Registration, $205.00 and Joint Disaster Service, Fuel for month, Emergency Management, $184.48.
At 9:55 a.m. there being no further business, Larson made a motion to adjourn.
Larson, aye; Hendrickson, aye.
ATTEST:
Fremont County Auditor Earl Hendrickson, Chairman
The Fremont County Board of Supervisors met in regular session on Tuesday, December 28, 2010, in the Fremont County Courthouse Boardroom, with Hendrickson, Morgan and Larson present. A quorum was declared and the meeting officially called to order at 9:00 a.m. Minutes of the previous Board session were read and approved. The agenda was approved as posted.
Let the records show Grace Johnson with The Hamburg Reporter was present for this meeting.
At 9:00 Jim Ebmeier with Ebmeier Engineering met with the board with his recommendation to approve Hughes Construction for Courthouse Attic Repairs, as long as Hughes Construction follows his specs for the repairs. Also present were Mark Hughes and Steve Whitehead. Motion was made by Morgan to approve the bid from Mark Hughes Construction, along with waiving the bond as long as all specs from Ebmeier Engineering are followed. Larson, aye; Morgan, aye; Hendrickson, aye. Ebmeier said he would serve Hughes Construction with a notice to proceed. Hughes said he is planning on getting started January 3rd, 2011.
Motion was made by Larson to approve additional report fees of not over $2,000 for Ebmeier Engineering to provide a detailed report to the county’s insurance company stating the cause for repairs were due to heavy snowfall last year. Larson, aye; Morgan, aye; Hendrickson, aye.
At 9:30 a.m. Motion was made by Morgan to adopt the following state reporting requirement GASB 51 Resolution. Larson, aye; Morgan, aye; Hendrickson, aye.
RESOLUTION APPROVING AND ADOPTING A GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) STATEMENT 51 WHICH ESTABLISHES REQUIREMENTS FOR ANNUAL FINANCIAL REPORTS OF STATE AND LOCAL GOVERNMENTS.
Identifiable
An intangible asset should be recognized in the statement of net assets only if it is identifiable which means the asset is either:
Criteria
GASB Statement 51 defines intangible assets as assets that are identifiable and possess all of the following characteristics:
Examples of intangible assets include easements, land use rights (i.e. water rights, timber rights and mineral rights), patents, trademarks and copyrights. In addition, intangible assets include computer software that is purchased, licensed or internally generated (including websites) as well as outlays associated with an internally generated modification of computer software.
Intangible assets can be purchased or licensed, acquired through nonexchange transactions or internally generated.
All intangible assets subject to the provisions of GASB Statement 51 should be classified as capital assets. Accordingly, existing authoritative guidance related to the accounting and financial reporting for capital assets (i.e. recognition, measurement, presentation, disclosure, etc.) should be applied to intangible assets as applicable.
Exclusions
GASB Statement 51 applies to all intangible assets except: (a) assets acquired or created primarily for purposes of directly obtaining income or profit (these intangible assets should be considered investments), (b) assets from capital lease transactions reported by lessees, except licensing agreements to lease commercially available computer software, and (c) goodwill created through the combination of a government and another entity.
Threshold for Capitalization
The establishment of an intangible asset capitalization threshold policy has been recommended by the County Finance Committee. The policy should be approved by the Board of Supervisors. The threshold is to be consistently applied by all departments and offices of the County for financial reporting purposes. All intangible assets at or above $50,000 must be reported for the Annual Financial Report (AFR), all other intangible assets are excluded.
Measurement/Recognition
Effective July 1, 2010, intangible assets exceeding the County’s threshold should be recorded at actual historical cost. For business-type activities and enterprise funds capitalized interest and ancillary charges, if any, should be included in the historical cost.
Only direct costs will be capitalized (indirect costs will not be included).
Intangible assets received in a nonexchange transaction (i.e. donated) are to be recorded at their estimated fair value at the time of acquisition.
► The fair value of an asset is the amount at which the asset could be exchanged
in a current transaction
between willing parties, other than in forced or liquidation sale. Therefore, it
would be inappropriate to
arbitrarily assign a nominal value to a donated intangible asset without
applying a rational technique to
estimate its fair value.
The threshold for intangible assets applies to individual assets and it is not acceptable to account for items in aggregate to meet the threshold limitations.
For internally generated intangible assets (see next page), outlays incurred by the government’s personnel, or by a third-party contractor on behalf of the government, for development of internally generated intangible assets should be capitalized.
For internally generated computer software, outlays incurred during the application development stage (see next page) will be capitalized if they exceed the threshold. These outlays include the initial purchase of the computer software/license and modifications made to the software before it is placed into operation. The initial purchase of the software/license and modifications made should be analyzed separately for capitalization purposes (do not aggregate).
► Costs incurred prior to July 1, 2009, for internally generated computer
software projects in the application
development stage will not be capitalized. However, costs incurred July 1, 2009
and beyond, for these projects
will be capitalized if exceeding the County’s threshold.
Computer software licenses purchased/renewed will not be aggregated. Each individual license purchased/renewed will be measured against the County’s threshold and the useful life must extend beyond a single reporting period in order for the license to be capitalized.
Internally Generated Intangible Assets
Internally generated intangible assets are created or produced by the government or an entity contracted by the government, or they are acquired from a third party but require more than minimal incremental effort on the part of the government to begin to achieve their expected level of service capacity.
Outlays related to the development of an internally generated intangible asset that is identifiable should be capitalized only upon the occurrence of all three of the following:
Specified-Conditions Criteria
Only outlays incurred subsequent to meeting the above criteria should be capitalized; outlays incurred prior to this point should be expensed.
Internally Generated Computer Software
Computer software is considered internally generated if it is developed in-house by the government’s personnel or by a third-party contractor on behalf of the government.
Commercially available software that is purchased or licensed by the government and modified using more than minimal incremental effort before being put into operation should be considered internally generated.
The development and installation of internally generated computer software can be grouped into three stages:
Outlays associated with an internally generated modification of computer software that is already in operation should be capitalized if the modification results in any of the following:
If the modification does not result in any of the three outcomes, the modification should be considered maintenance and expensed accordingly.
Amortization (Use Straight-Line Method)
The useful life of an intangible asset that arises from contractual or other legal rights should not exceed the period to which the service capacity of the asset is limited by those contractual or legal provisions. Contract renewal periods may be considered in determining the useful life of the intangible asset if there is evidence the government will seek and be able to achieve renewal and the anticipated outlay for renewal is nominal in relation to the level of service capacity obtained.
If there are no legal, contractual, regulatory, technological or other factors that limit the useful life of an intangible asset, then the intangible asset should be considered to have an indefinite useful life and no amortization should be recorded.
A useful life that must be estimated does not mean indefinite useful life.
Impairment
If changes in factors and conditions result in the useful life of an intangible asset no longer being indefinite, the asset should be tested for impairment because a change in the expected duration of use of the asset has occurred. The carrying value of the intangible asset, if any, following the recognition of any impairment loss should be amortized in subsequent reporting periods over the remaining estimated useful life of the asset.
A common indicator of impairment for internally generated intangible assets is development stoppage, such as stoppage of development of computer software due to changes in the priorities of management.
Retroactive Reporting
Fremont County will not retroactively report the following intangible assets:
Intangible assets (and related amortization) requiring retroactive reporting (for the period July 1, 1980 through June 30, 2010) will be reported at actual historical cost. This includes purchased software that is still in use, even if fully amortized as of June 30, 2010.
NOTE: If actual historical cost cannot be determined for these intangible assets due to lack of sufficient records, estimated historical cost will be used.
Miscellaneous
This resolution must be applied to all intangible assets. If an intangible asset that meets the threshold criteria is fully amortized, the asset must be reported at the historical cost and the applicable accumulated amortization must also be reported. It is not appropriate to "net" the intangible asset and amortization to avoid reporting.
When intangible assets are sold or disposed of, it is necessary to calculate and report a gain or loss in the statement of activities. The gain/loss is calculated by subtracting the net book value (historical cost less any accumulated amortization) from the net amount realized on the sale or disposal.
Dated this 28th date of December, 2010
Motion was made by Morgan.
ATTEST:
/s/Joan Kirk
/s/ Earl
Hendrickson, Chairman, aye
Fremont County Auditor
/s/ Cara Morgan
aye
/s/ Chuck Larson
aye
At 9:45 a.m. Jim Owen, Assistant Engineer met with the board. Motion was made by Larson to sign title sheet for Project L-4-8-2 (Doyle). Larson, aye; Morgan, aye; Hendrickson, aye.
Payroll was approved for December 30, 2010.
At 9:50 a.m. there being no further business, Morgan made a motion to adjourn.
Morgan, aye; Larson, aye; Hendrickson, aye.
ATTEST:
Fremont County Auditor Earl Hendrickson, Chairman
November 2010 Home January 2011