Fire, Fire, False Alarm

How dare the voters challenge our decision to raise property taxes 80% ?  

We'll show them:

"PUBLIC NOTICE is herby (sic) given that the County Council of Wasatch County will (sic) Special Meeting in the Council Chambers, at the County Administration Building, 25 N. Main St. Heber City, Utah, commencing at 4:30 P.M., Thursday August 29th, 2013."   (posted ca 4:10 PM 28 Aug)  

Purpose:  "Consideration of Resolution to call a special election on November 5, 2013 to place the Wasatch County Fire District certified tax rate increase for public vote." 

Meeting (unofficial) minutes (the Special meeting wasn't so special):

 I move we go into the WCFD board meeting.

 Chair Capson:  We just called the meeting to see if it was possible to put this on the ballot.  It wasn't.

    Someone?   You mean it's not on the agenda 
Capson:  Yes
    I move we go into executive session.
End of public meeting.

Has HL & P raised Board Pay to Cover Fake Insurance

Heber City, Wasatch County:    On July 16, the Utah Attorney General's Civic Review Committee issued an opinion and directive that the fake retroactive Board pay taken by the directors must be returned or face possible "formal enforcement actions."

Today, 652 days after approving this action, a year and half after terminating it and a month and a half since the AG letter, it still has not been effectively determine whether compliance in returning the tens of thousands of dollars has been completed.  In fact, other than a response letter from HL&P declaring the money WILL be returned, it can not even be determined if any action has been taken to accomplish this.

However, in the July warrant list (pg 6 payments) for HL&P this item is found:

This INDICATES is that HLP paid Heber City  $950.64 for the  two councilmen on the Board ($475.32/month/man) for "JULY BOARD STIPEND" to share with all councilmen per their internal city agreement.    HL&P then paid an additional  $1,901.28 for  "BOARD STIPEND JULY & EXTR"   as July Bonus pay (perhaps for all those extra meetings?)

It may be coincidental that these "extra" payments were listed as paid two weeks AFTER the AG letter.  As the warrants do not delineate individual payments to the other board members, it can only be assumed that similar TRIPLE payments were made to the entire Board.

At this time it is unknown if similar payments have been made in the past or are planned for the future.  If repayments of fake pay of, say, $10,000 were required, an extra $1,000 per month were certainly soften the blow.

In April, a smaller bonus was also given (only double pay)
601000 SALARIES ADMINISTRATIVE
601000 480 HEBER CITY CORPORATION BOARD STIPEND APR 13 EXTR 04/13 04/01/2013 950.64
601000 480 HEBER CITY CORPORATION BOARD STIPEND APR 13 04/13A 04/25/2013 950.64
Total 601000 SALARIES ADMINISTRATIVE: 1,901.28

Who knows how many more payments have been (will be) made. 

(for more history on this issue click on "H L & P" in the column on the left or here for a slightly different list.)

Pool Bond election Doesn't Float

While the County Council felt they acceded to the wishes of the minority by a 4 to 3 margin, they apparently failed to read the fine print.

Utah Code requires a 2/3 majority for a Special Bond Election.    The logic is, if you are going to ask the voters, you should wait until there is an election.

Caution:   Of course, you must realize that 4/7 = 2/3 may be correct in the new Common  Core  math  because 4 = 2x2 and 2x3 = 6  and 7 is greater than 6. 

So the whole 2013 Bond Election has gone down in FLAMES, wait that's for another post.

Fire TAX approved at 80%

After hearing (but apparent not listening) to the public, the Fire Board approved the 80% TAX INCREASE.    Despite their promise to answer the question posed two weeks earlier, they failed to do so.

A people's referendum to allow the voters to weigh in on the issue is 

ready for signatures (1500 needed by October 5)

Gentlemen,

I'm afraid that a many questions from the public were left unanswered at the continuation of the "truth" hearing Wednesday.   I would also suggest that while Steve Capson gave an excellent overview of websites that can provide a great deal of information, there may have been a few, shall we say, inconsistencies with the declaration that the Fire Department SSD is "transparent."

• Transparent Utah is not optional;
•  "Participating state entities shall submit detail revenue and expense transactions from their general ledger accounting system to the UPFW at least quarterly and within one month after the end of the fiscal quarter."
• Employee wages ARE required
  
•  "Participating state entities will submit employee compensation detail information on a basis consistent with its fiscal year to the UPFW at least once per year" 
• Wasatch County Fire district IS listed as a participant, but gives this result for 2013:
  
• "We're sorry, but we did not find any transactions that met your criteria.
  Please revise your search above, or visit this entity's profile page for more information:"
• AND the same for 2012
• 2011 does have some figures, but NO names on salaries.
• http://wasatchcountyfire.com/  is a very nice website and provides quite a bit of information
  
• It does NOT, however include wages and salaries after 2011
• The 2013 budget is not the same as posted on the SAO website, and shows a deficit.
  
• Although Utah law requires posting minutes and recordings shortly (3 days?) after meetings, the only one seen today under http://wasatchcountyfire.com/public-information/fire-board-minutes/audio-recordings/  is the Aug 7, 2013 TnT Hearing   (which  might be helpful for you all to listen to so you can again hear the question which were asked in public comments.)
• While most minutes may be posted, the 11/29/12 meeting, wherein the Tax increase hearing was approved, required several GRAMA requests and the aid of the ombudsman to finally get a couple of days before the August 2013 hearing.

I could continue, but I hope the point is made - this is NOT transparency, either that required by law or that openness which fosters communication and trust.

It has been repeatedly pointed out that there are MANY well qualified, competent and available people who are, or would be if asked or considered, in this county who would be more than happy to serve.   

As noted in the county code mentioned below, this is what your rules and direction are - The council is encouraged to cooperate with and fully utilize the county's special service districts and special service areas elected administrative control boards, appointed boards and commissions, and to give full consideration to information and recommendations communicated by such boards and commissions, in order to maximize citizen participation in county government.
I fail to understand why this is seems so difficult to understand or to put into place.   The more citizen involvement, the better the government, while we also include the standard that "That government is best, which governs least."

Regards, in transparency and openness, still looking forward to answers,

Say NO to 80% Fire TAX increase

An Open Letter to the Wasatch County Council aka Fire SSD Board:

Thank for listening at the Fire Tax Truth in Taxation Hearing.  I look forward to hearing the answers to the many excellent questions that were asked by the public.

As you contemplate your decision on whether to raise taxes or not, I hope that you continue with your historical fiscal conservative principles of avoiding tax increases and continue to seek alternatives for economic balance.   (For example, reducing expenditures, cutting redundant services, greater efficiency).

A few specific points:

• Any tax increase tends to be permanent.  Past experience shows that many entities will spend the maximum that can be garnered through taxes received.
• Tax increases should (must) be fully justified by a proper budget.
•  The budget includes a capital expenditure of $86K, while there is a Capital Project Fund of over $500K - an amount which was somehow added to "balance" the budget after approval.
• The proposed budget includes such items as:
•  Litigation $300K, one would hope that this would NOT continue to be an expense at this level as it has been for the last few years ($1 Million)
•  If that previous litigation is successful an amount of $900K should come to the county (according to statements made at the Dec tax hearing)
•  Director Fees, which were rescinded in 2013, remain in the budget ($17K)
•     If those fees were, in fact, illegal, the funds should be returned from prior years. ($70K+ to offset the budget)
•  Salaries were all increased by 5%, a virtual stealth increase with little explanation or justification, in the near nonexistent budget hearings
  

Wasatch County modified Fire Impact fees on new dwellings in 2011, where are those funds accounted for in the budget?

We have all the appearance of another SSD that is NOT 'well controlled,' as we had in the SSD Legislative Audit in 2001

If I may, let me repeat some suggestions I made at the Hearing:

• Insure that the County Auditor AND County Manager have full oversight control over the Fire SSD budget, we can't budget properly without coordination.
  

• Establish an Administrative Control Board to manage the Fire SSD    The COUNCIL is legislative – NOT administrative
• Wasatch Co Code: A primary purpose of this plan is to provide a greater separation of executive and legislative powers than exists with the current commission form of government. Where the plan is silent on the distribution or placement of a particular power, it hereby authorized the allocation of powers according to an executive-legislative distinction.
• .1.03(2) It is preferred that special service districts (SSDs) and special service areas (SSAs) shall be governed by administrative control boards or trustees elected as provided for in state statute
• Consistent with this plan's provisions increasing the size and reducing the compensation of the council, it is the intent of this plan to establish the council as a citizen body whose members serve on a part time basis in a legislative, policy making role, and membership on the council is not intended to be a full time position involving day to day oversight of county operations and functions. The council is encouraged to cooperate with and fully utilize the county's special service districts and special service areas elected administrative control boards, appointed boards and commissions, and to give full consideration to information and recommendations communicated by such boards and commissions, in order to maximize citizen participation in county government.
• Consider control boards over ALL SSD's or decommission at least county wide SSD's unless real justification can be be given for their usefulness.   Wasatch County continues to have more than nearly any other county in Utah.
  

• If it is necessary to increase the Fire Capital Project Fund for appropriate expenditures and to avoid future lending costs, then present a proper plan and put limits on the use of the funds.  If there are proper capital needs,  a BOND at least is not open ended, but has a specific time limit and is specific to the NEED.  Property taxes become eternal.    Where are the Fire IMPACT fees?
• If ANY tax increase at all, it should be minimal, perhaps 10% - (unless the county is admitting that the Jordanelle assessment area isdead.)  Then a series of NECESSARY, and justified, tax increases could be considered, with each increase requiring a TRUTH hearing, NOT a mil rate or 'neighbor' county and pretty picture presentation.

From my viewpoint, other than 'less than optimal' planning, fiscal efficiency and overblown litigation, little has been produced to justify anything near an 80% increase in property taxes.

Regards,
Robert Wren
435 654-4667
More questions and comments can be found here

HL & P Board agrees to RETURN money

1 August 2013, 624 days after approving a retroactive in-lieu-of "health insurance" payment scam, the final few elected officials on the Heber Light and Power Board have reluctantly agreed to return their ill-gotten gains, totaling about $40,000 of taxpayer or ratepayer money.   (BTW, the increase was 362% - not 262% as the faux pay was ADDED to their ~$500 monthly directors' pay) (CRC = Civil Review Committee in the Utah Attorney General's Office)

The full 11 page report from the Utah Attorney General can be found here.     Here's an excerpt from the response from Heber Light:     Full letter found here

HL&P Board - AG says Return the Money at Once

As a result of follow-up to the State Auditor's Office report on the citizens' filed complaint, the AG's office has issued a letter on the faux health pay asking for HL&P Board members  to "return the funds at once."      A more detailed report should be out soon.
(see HL& P link to left for more history)

Heber City Race websites

Heber City Mayoral Candidate Websites.

Alan McDonald       “My mission is to provide local government leadership that improves the quality of life of Heber City residents by reducing the financial and regulatory burden imposed by the city, promoting economic growth and the success of local businesses, and preserving the character and heritage of the city."

Mike Bardole       "Accountability and Transparency"

Erik Rowland      (Resigned)    "Thank you everyone…"


Heber City Council 

Anissa Wardell    "As I make my way around the city and talk to people I have noticed that one of the top issues with most residents is what is happening at Heber Light & Power. It’s not a surprise that this is at the top of the list of concerns as Heber City residents we have the right to be concerned. "

Danny Goode      " If elected I will launch a new era of full transparency and accountability at City Hall. After every City Council meeting I will post to this website the agenda, minutes, and tell you my thoughts and explain my votes regarding city issues. You may not always agree with me, but you will always know where I stand."

Joe Chenworth       "He is a fiscal conservative.  His primary goal is to give a voice in local government back to the citizens of Heber City. "

Kelleen Potter     " I believe in good government.  Like a good recipe, good government requires some specific ingredients.    The beauty of local government is that it requires a certain level of consensus to accomplish anything."

Rod Hopkins     "I believe Heber City is a well-managed corporation due in large part to sound fiscal practices and a city staff that are very dedicated.  As a new member of the City Council, I would be in favor of continuing this conservative fiscal approach to the management of our city."

Heidi Franco     "Protecting Open space, clean air. . . your property rights.  Fiscal Conservative  Ethical Principles."

Mike Thurber

Is Perpetual Forever?

Special Heber Council Meeting MONDAY, 8 July, 7:30 PM, to "Discuss Awarding of the Bid for the Veteran’s Memorial Project"

Update: The City Council cancelled the Memorial by a 5-0 vote at the meeting Perpetual Care will remain intact, reportedly the lack of donations ($2,026 total) was the straw that broke the mackerel's back.  That, and two bids way over estimates.

Heber City's FY 2014 budget allocates $88,000 from the Heber Cemetery Perpetual Care Fund  to the construction of the proposed Veterans' Memorial.   According to Heber Code, these funds are in a Trust Fund  for the purpose of "essential perpetual care" of the cemetery.

This money basically comes from 67% of the 'purchase' price of burial plots.  Reallocation of the funds raises several questions:

• As only the "net income" of the Trust Fund is used for that care, at the current low interest rates, are there currently sufficient funds to maintain the cemetery?  
•  Is the fund is so large that it can be "invaded" for $88K for the Veterans Memorial?  (the code appears to say the Trust Fund can only be "invaded" for care and maintenance) 
• Does this indicate that the burial plot fees may be TOO high? 
• How are the Perpetual Care funds invested (and how much is the fund value?). 
• How, and when, will that money be returned?
• Who audits the perpetual Care Fund?
• Does perpetual mean forever?
• Was there a SPECIFIC vote by 4/5ths of the Council to reallocate the money?
• The 2014 budget did not appear to designate the entire $300K  that was mentioned, what is the source of the remaining funds?

 It appears from Heber Code, diverting funds to the memorial is, at best, inappropriate.    " A trust fund is a fund comprised of a variety of assets intended to provide benefits to an individual or organization."    These Perpetual Care Trust funds are there for the CARE of the cemetery - for the benefit of those who purchased burial plots.  

A few more question specific to the Memorial:
What's the rush?   With an election coming up, why saddle the new Council with more spending/debt?

It will be as much a memorial in 2014, as it will be in 2013, it just may not memorialize the perpetrator who will not be in office.

Does the proposal contain a plaque with the names of the elected officials who authorized the project? 

If so, eliminating such a distraction from what the memorial is supposed to represent would be a cost savings.  

If asked, do you believe that each and every man, woman and child in Heber (15,000) would voluntarily donate $20 to $30 to this project? (or about $60 to $100 per family?  (because that is what it will cost them.)

Why not ask the mayor for a donation of $15K, especially if his name would be on the plaque?   

In fact, if this is such an important project, why doesn't the council each kick in $5k to show how much it really means to them.  One councilman received $4k from HL&P for not even being on the board.  

Regards,

Another veteran, agreeing with the Iraqi  Freedom Veteran & Soldier that all we want from the government is the Liberty we stood for as veterans

From the May 16 Heber City minutes:

Excerpts from Heber Code:  
Perpetual Care Fund
Section 12.24.050   B. No sale of any lot or portion shall be made thereof unless the purchaser thereof contracts for perpetual care in accordance with the terms and conditions as the City Council may from time to time require.
C.  The City Council shall from time to time establish by resolution, the cost schedule  governing the cost of lots or burial privileges and of perpetual care required with each lot purchased.    Of the cost of lots or portions thereof 67% is to be allocated to the perpetual care fund.
F. The investment of perpetual care funds shall be governed by the City Council.   Only net income shall be used for the care and maintenance of the cemetery except upon a vote of four-fifths of the City Council, the principal may then be invaded. Net income is defined as all revenue returned from the investment of the perpetual care fund less any costs of administering this fund.
Section 12.24.300   There is hereby established a Perpetual Care Trust Fund into which shall be deposited all trust funds previously established for care of cemeteries and that portion of the sale price designed for perpetual care of the City cemetery or parts thereof, together with any other gifts, grants, devises or bequests made for the purpose of assisting in the maintenance of cemeteries.
Section 12.24.310 Work Included in Perpetual Care.
The essential perpetual care that the City agrees to give shall consist of care of the cemetery generally, and shall include, but is not limited to, mowing of all lots and graves at reasonable intervals, resodding, seeding and filling in sunken graves, sodding of the surface of the graves to the lot level, raising sunken markers, removing dead flowers and trimming trees and shrubbery when necessary, raking and cleaning the lots and straightening of tilting stones or markers, but shall not include repair or replacement of markers or memorial structures of any nature, except when the need for repair or replacement is directly caused by the City.

School District Budget UP UP UP again

Budget Hearing   18 June

WSD found they took in an extra $1 Million in this current fiscal year AND that they are forecasting an increase in revenue for FY 14 of $2.5 Million.  Result: Expenditures will increase next year by $3.5 million or 6.6%       Total Salaries increase 5.6% and benefits are double that at 11.7%;  In 2011 benefits were 50% of salary, next year nearly 60%. 

Taxpayers asked for a tax cut last year.      (note the comment from the Supt:   ""We've been very fiscally conservative;  In my mind, over the last four years we've been in a rainy day."   


If you missed it here's a little WSD finance history          There could be more, but would anyone listen?    At least anyone in authority to decide?

Here's a nutshell overview.

	FY 2011	Increase	FY 2012	Increase	FY 2013	Increase	FY 2014	3 yr Inc
General Fund		2011/12		2012/13		2013/14	Proposal	2011/14
Salaries	$19,894,882	3.2%	$20,531,220	3.1%	$21,165,440	5.6%	$22,353,366	12.4%
Benefits	$9,950,833	5.6%	$10,510,402	11.8%	$11,752,859	11.7%	$13,126,153	31.9%
	50.0%	2.3%	51.2%	8.5%	55.5%	5.7%	58.7%
Contracted Services	$723,296	7.8%	$780,069	8.0%	$842,153	-21.2%	$663,662	-8.2%
Eqpt -CapProj	$1,021,355	3.3%	$1,055,411	56.0%	$1,646,523	31.7%	$2,168,229	112.3%
Supp – CapProj	$27,579	20.3%	$33,170	1104.6%	$399,578	110.7%	$841,921	2952.8%
Revenues
Local	$30,832,202	4.4%	$32,181,894	0.0%	$32,190,597	1.8%	$32,760,568	6.3%
State	$15,813,888	6.0%	$16,757,354	13.3%	$18,993,744	10.3%	$20,953,507	32.5%
Federal	$3,700,226	-23.5%	$2,830,463	2.5%	$2,900,997	-1.3%	$2,862,818	-22.6%
Total	$50,346,316	2.8%	$51,769,711	4.5%	$54,085,338	4.6%	$56,576,893	12.4%
Expenditures	$50,991,791	1.9%	$51,940,584	2.2%	$53,061,453	6.6%	$56,576,893	11.0%
	-$645,475		-$170,873		$1,023,885		$0
Tot Gen Fund	$34,852,145	0.7%	$35,103,306	5.4%	$36,999,626	5.7%	$39,111,295	12.2%
Genl Fund Bal	$5,669,842	-9.9%	$5,109,812	6.3%	$5,429,799	0.0%	$5,429,799	-4.2%
	16.3%		14.6%		14.7%		13.9%

Heber City Budget (?)

From the financial audit back room.  

An Adventurer's Guide to The Heber City Budget  

a lot of questions, and a couple of answers.

 (It appears many of the answers may be Memorial)   

FY 2011 Increase FY 2012 Increase 2012 actual Budg v. Act FY 2013 2 yr Inc % of 2011/12 2012/13 2012 Proposal 2011/13 Budget Salaries $2,173,515 3.6% $2,251,750 9.1% $2,375,000 5.5% $2,456,170 13.0% 44.4% Benefits $887,956 29.1% $1,146,150 12.5% $1,025,000 -10.6% $1,289,350 45.2% 23.3% Improvements $0 $2,000 18990.0% $10,000 400.0% $381,800 6.9% Eqpt $109,857 218.9% $350,330 -32.2% $324,600 -7.3% $237,515 116.2% 4.3% Spec Supplies $153,510 0.0% $153,500 -11.1% $127,900 -16.7% $136,500 -11.1% 2.5% Insurance $112,667 4.7% $117,950 3.8% $118,929 0.8% $122,400 8.6% 2.2% Prof Tech Serv $114,509 12.2% $128,500 -3.5% $108,000 -16.0% $124,000 8.3% 2.2% Eqpt supp & mtce $12,303 768.1% $106,800 3.9% $98,000 -8.2% $111,000 802.2% 2.0% Jail & Disp $87,412 20.7% $105,500 1.7% $105,500 0.0% $107,325 22.8% 1.9% Gasoline $82,164 14.4% $94,000 3.6% $91,750 -2.4% $97,400 18.5% 1.8% Other $516,406 10.2% $569,000 -18.6% $623,359 9.6% $462,940 -10.4% 8.4% Transfers $660,000 $225,000 $100,000 Total (less txfr) $4,250,299 18.2% $5,025,480 10.0% $5,008,038 -0.3% $5,526,400 30.0% (By Dept) Police $1,719,922 16.3% $1,999,600 6.1% $2,046,143 2.3% $2,121,950 23.4% 38.4% Roads $468,716 30.8% $612,850 6.1% $505,800 -17.5% $650,275 38.7% 11.8% Cemetery $204,247 30.8% $267,100 141.5% $267,503 0.2% $645,000 215.8% 11.7% Admin $366,463 13.3% $415,050 -3.2% $394,116 -5.0% $401,800 9.6% 7.3% Animal Service $186,703 45.3% $271,200 17.0% $266,519 -1.7% $317,365 70.0% 5.7% Other $1,304,248 11.9% $1,459,680 -4.8% $1,527,957 4.7% $1,390,010 6.6% 25.2%

HC Budget questions, comments, highlights and lowlights. Pg references to online budget Surely, all the council members could explain this.

pg 2 Veterans Memorial $75K Donations, $88K fm Perpetual Care, $100K fm Cap Proj - where is the remaining $112K to make $300K?? From 2012? When was it approved? (See Cemetery pg 33 $380K)

Discretionary funds $58K Legislative, $25K Admin

pg 3 $4.3 MILLION on airport 4.5% HC ($193,612) (How much revenue did the airport actually produce? = see pg 37 etc) Extrapolate that expenditure per capita to 330 million people, that's $95 Billion No wonder the Federal Govt is $1 Trillion in deficit. At least Heber is doing/taking their fair (?) share. And consider that the "sequester" required cut backs in air traffic controllers. - Which is more important - blacktop on Heber airport or air traffic controllers?

pg 4 Hangars, two sold in 2012 - How much and where did the money go? (see pg 13, $60K 2012, $61.5 2013 - rentals??) Wait, pg 47 = $496K 2012 and $248K in2013 (what was the cost?) Hold on again - Cost of Sale $425K 2012 and $220K in 2013

pg 5 1.7% salary increase AND a 2% merit increase Total salaries up 9.1% from 2012 to 13 (up 13% in two years) New employees??? Benefits up 12.5% 1 yr and 45% 2 yr

City needed $273K from Surplus fund to balance 2012??? (NO, 2013, see pg 12) (Is this the $225K txfr, NO )

pg 8 HC has no other debt??? (Compare to pg 36)

pg 10 Assessed Property values down 25% since 2009 and 4% 2011 to 12 (of course the tax rate will be adjusted to offset for tax revenues)

pg 9 Golly Gee, the school tax rate is 7 times the city

pg 13 HL&P Dividend $225K in 2012/13 $174K in 2011 ? (Director FAUX Payin 2011 was $50K)

You gotta love "Contributions" from general funds (= txfr from rainy day?)

pg 2 4 Elections $13,700 - can you run two elections for that?

pg 26 Planning employee benefits doubled from 2012 to 13

pg 29 Animal Benefits up 72% this year ???

pg 37 Airport see Pig Book

pg 45 WATER Revenue $1.7 Million + $1.3 bond Expenses $1.8 Million (including $600K 'depreciation'

pg 46 SEWER $1 Million in $1/3 out (incl $350K depreciation)

pg 47 Hangar Revenue net 2012 $86K 2013 $28K $496K 2012 and $248K 2013 (what was the cost?) Hold on again Cost of Sale $425K 2012 and $220 in 2013 (that's a pretty big commission?)

pg 48 Hangar Utility Revenue 2012 $100K 2013 $69K (with salary benefits of $80K 2012 and $110 in 2013 (Who is the Ut. man, what does he do?)

pg 49 What in the world is "Internal Service Revenue?" Is that like the IRS, partying and spying? (see pg 4)

Where is the accounting of the various FUND balances? How much is there? (see pg 1 =$924,425 surplus rainy day fund)