A SPECIAL JOINT MEETING OF THE BOARD OF COUNTY COMMISSIONERS

 THE LAKE COUNTY SCHOOL BOARD AND THE LAKE COUNTY MUNICIPALITIES

OCTOBER 26, 2004

            The Lake County Board of County Commissioners met in special session on Tuesday, October 26, 2004, at 8:30 a.m., in the Board of County Commissioner’s Meeting Room, on the second floor of the Lake County Administration Building, Tavares, Florida. Commissioners present at the meeting were: Debbie Stivender, Chairman; Jennifer Hill, Vice Chairman; Catherine C. Hanson; Welton G. Cadwell; and Robert A. Pool. Present from the Lake County Schools were: Pam Saylor, Superintendent; and Jim Drake, Finance Director. Present from Lake County Municipalities were: Dolly Miller, City of Groveland; Jim Myers, League of Cities, City of Eustis; and Maria Montalvo, Town of Astatula. Others present were: Sanford A. “Sandy” Minkoff, County Attorney; William “Bill” Neron, County Manager; Wendy Taylor, Executive Office Manager, Board of County Commissioner’s Office; Ms. Barbara Lehman, Chief Deputy Clerk, County Finance; Grace Watson, Administrative Office Associate II; Yvonne Heitzner, Lake County Facilities Financial Coordinator; and Toni M. Riggs, Deputy Clerk.

            CALL TO ORDER

            Commr. Stivender called the meeting to order at 8:30 a.m. and turned it over to Ms. Barbara Lehman, Chief Deputy Clerk, County Finance, and member of the Sales Surtax Oversight Advisory Committee, who would be presenting the report.

            REPORT - SALES SURTAX OVERSIGHT ADVISORY COMMITTEE

            Ms. Lehman explained that, in 2001, the voters extended the sales tax for a another 15 years and, at that time, they created a committee called the Sales Surtax Oversight Advisory Committee (Committee), to review the expenses of the cities, the County, and the School Board for appropriateness and compliance with the Florida Statutes. The Statutes require that they spend the sales tax on infrastructure, capital expenses, and certain equipment with a life of more than five years. In September, the Committee received reports from all of the cities, the School Board, and the County, Fiscal Year 2005, which is the basis of the Committee’s report today. After the audits are completed sometime around March, 2005, the Committee will look at the actual 2004 expenses. Because the Committee had a few questions about some of the expenses, they asked the cities for further clarification. They have received that information, and it is enclosed in the report.

            Ms. Lehman referred to Tab 3 noting that this is the Summary Report of revenue and expenses for the 2005 budget year. She pointed out the Revenue Receipts in the amount of $63,778,243, which is the total anticipated amount and explained that it includes the beginning fund balance from every city, the County and the School Board. The expenses reflect $57,818,165 and are shown by category, and the Committee was satisfied that the expenses were according to the Statutes.

            On a motion by Ms. Saylor, seconded by Ms. Lehman and carried unanimously, the report was approved, as presented by the Sales Surtax Oversight Advisory Committee.

            SCHEDULED MEETINGS

            Commr. Stivender informed everyone that the Sales Tax Advisory Oversight Committee will meet again on March 21, 2005, at 2 p.m., at the County Administration Building, and the meeting will be advertised.

             ADJOURNMENT

            There being no further business to be brought to the attention of the Sales Surtax Oversight Advisory Committee, the meeting was adjourned at 8:40 a.m.

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                                                                                    DEBBIE STIVENDER, CHAIRMAN

ATTEST:

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JAMES C. WATKINS, CLERK