Waterloo, Iowa June 27, 2017 

The Board of Supervisors of the County of Black Hawk, in the State of Iowa, met in regular adjourned meeting at the Courthouse in Waterloo, County Seat of said County, at nine o’clock (9:00) a.m., pursuant to law, to the rules of said Board, and to adjournment.  The meeting was called to order and on roll call there were present: Craig White, Chair pro tem; Linda Laylin, Tom Little and Chris Schwartz.  Absent:  Frank Magsamen.  Unless otherwise noted, all actions were approved unanimously.  Moved by Little, seconded by Schwartz that the AGENDA be received and place on file with the County Auditor as approved.  Motion carried.  Schwartz moved the following resolution seconded by Laylin.  BE IT HEREBY RESOLVED  by the Board of Supervisors of Black Hawk County, that the Board of Supervisors APPROVE EXPENDITURES, and that the County Auditor be authorized and directed to ISSUE CHECKS, against the various settlement of such claims as allowed:GENERAL BASIC FUND IPERS                            ipers 106,647.30COLLECTION SVC CTR oth pay 498.26IRS                               fed pay 65,896.94IA DEPT OF REV      state pay 27,040.53IPERS                             ipers 103,069.81SSA fica 94,620.90CEDAR VALLEY UNITED WAY oth pay 127.50A TECH/FREEMAN ALARM  svc 72.00AOSNC LLC maint 1,193.89BICKLEY, MARK svc 520.00CBM MANAGED SVCS food   8,964.40CDW GOVERNMENT INC eq 2,824.44CHIEF supl 244.99DUNCAN, TARA svc 175.00FULLER, ANGELA svc 665.00GBM PROPERTY MGMT rent 300.00HEKEL LAURIE reimb 119.52HERNANDEZ , JASON svc 350.00HUDSON, MICHAEL educ 188.37KRUSE DAVID rent 250.00LIND-DAHL rent 300.00MARCO INC svc 688.75MARTIN BROS DIST CO supl 355.20METRO INVESTMENTS MULTI UNIT rent 200.00NEOPOST USA INC supl 30.00NEOPOST USA INC maint 117.00PATTERSON DENTAL SUPL INC supl 172.68RED CEDAR PROPERTIES rent 250.00RITE PRICE OFFICE SUPL INC supl 700.86SMITH, KIMBERLY K svc 66.00SUPERIOR WELDING SUPL supl 40.28TEJ & TJJ svc 710.00WEBER PAPER CO supl 779.82DECKER , RYAN educ 190.74MORGAN MICHELLE mil 119.95AFLAC ins 2,197.72AFSCME IOWA COUNCIL 61 oth pay 686.34COMMUNITY HLTH CHARITIES IA oth pay 43.00FIDELITY SECURITY LIFE INS CO ins 2,382.61IUPAT DISTRICT COUNCIL 81 oth pay 608.96MADISON NATL LIFE INS ins 99.74MADISON NATL LIFE INS ins 562.50MN CHILD SUPPORT PAYMENT CTR oth pay 275.00NATIONWIDE RETIREMENT                                      def com 5,200.00NATIONWIDE RETIREMENT                                       def com 997.50NM CHILD SUPPORT oth pay 208.15PECU                           oth pay 27,052.50TEAMSTERS LOCAL UNION #238                                      oth pay 2,793.48ABD PROPERTY MGMT rent 400.00ADVANCED SYSTEMS INC                                          eq lse 639.46AMERICAN LUNG ASSOC supl 600.00BEAR, COLLEEN rent 275.00BROOKERIDGE rent 225.00C&S REAL ESTATE rent 425.00CAMPBELL SUPL WLOO supl 93.06CF UTILITIES util 48.14CF UTILITIES util 638.66CEDAR KNOLL MOBILE HOME PARK rent 500.00CEDAR VALLEY PROPERTY MGMT II rent 325.00CVSHRM dues 80.00CENTURYLINK tel 2,218.72COURIER publ 9,596.45COVENANT MED CTR svc 1,883.00CV PROPERTIES III rent 250.00DRAIN DOCTOR svc 240.00DS RENTALS rent 300.00EASTGATE ESTATES rent 225.00ECOLAB CTR supl 842.70ELLIOTT VICKIE educ 18.27ETR ASSOCIATES INC supl 121.80EVANSDALE WATER WORKS svc 95.91EVELAND JOHN rent 200.00FORBES KIM educ 21.28GRANT PROFESSIONAL ASSOC dues 209.00GRAYBILL BRETT rent 425.00HAWKEYE COMM COLLEGE educ 822.00HOTEL PRESIDENT PARTNERS rent 200.00HUFF HOLDING INC rent 225.00HY VEE ACCTS REC food 164.13IA DEPT OF PUBLIC HLTH svc 180.00ISAC educ 200.00JA KING & CO svc 135.00JONES , MICHAEL  K rent 450.00JOURNEYWORKS PUBLISHING supl 114.40KEARNS FUNERAL SVC svc 1,000.00LANE 7 rent 675.00LEAHY RENTALS rent 200.00MARLOW WHITE eq 117.95MID AMERICAN ENERGY util 11.68MID AMERICAN ENERGY/SPEC ACCT util 745.00MIDWEST SPECIAL INSTRUMENTS svc 381.55NELSON LARRY rent 500.00NORTH STAR REALTORS rent 225.00NORTHWOODS PROPERTIES rent 180.00OFFICE DEPOT supl 304.34PARAMOUNT INVESTMENTS rent 200.00PEDERSEN DOWIE CLABBY MCCAUSLAND INS ins 155.00QUALITY CONCRETE CONSTRUCTION rent 500.00RADIO COMMUNICATIONS SYSTEMS eq rpr 900.77RISING REAL ESTATE rent 225.00SAFARILAND eq 1,018.75SANDERS FUNERAL SVC svc 1,000.00SANOFI PASTEUR INC supl 663.22SCHOO, LEON J rent 275.00SCHOOL HEALTH CORP supl 39.28STAR LEASING svc 1,025.39STEW HANSEN DODGE                                     mtr veh 18,317.00TREAT AMERICA educ 8.18US POST OFFICE svc 40.14US CELLULAR svc 1,556.36US CELLULAR svc 186.68VALUATION SVCS INC svc 1,150.00VARSITY CLEANERS svc 32.40CITY OF WATERLOO fuel 8,499.33WLOO COMM SCHOOLS food 78.48WLOO WATER WORKS wr 999.45WERTJES UNIFORMS supl 394.40WINDSTREAM IA COMMUNICATIONS tel 3,033.78XPRESSIONS svc 156.75ZERMENO, JESSICA mil 53.47FLORES JUDY cell   482.01HALBACH STEVEN J educ 193.65HANKNER KATHLEEN mil 18.33HENDRICKSON, STACEY mil 80.85RIESBURG TIMMER JENNIFER cell   600.00STEINER DELORES mil 19.23WILLIAMS JANET R mil 21.84CF RECREATION CTR educ 76.00GRILL, IOWA lic 33.50GENERAL SUPPLEMENTAL FUND IPERS ipers 820.73IRS fed pay 435.84IA DEPT OF REV         state pay 240.09IPERS ipers 820.73SSA fica 804.86NATIONWIDE RETIREMENT                                         def com 275.00FOELSKE, NICOLE svc 359.88IA STATE ASSOC OF CO AUDITORS dues 150.00LINDA HALL LAW FIRM & MEDIATION SVCS svc 710.40OFFICE DEPOT supl 46.16WINDSTREAM IA COMMUNICATIONS tel 22.12COUNTY SERVICES FUND IPERS ipers 3,032.65IRS                                 fed pay 2,071.60IA DEPT OF REV         state pay 906.47IPERS ipers 3,032.66SSA fica 2,966.52CEDAR VALLEY UNITED WAY oth pay 18.00DEWITT MARTINSON JANET mil 623.22AFLAC ins 6.16FIDELITY SECURITY LIFE INS CO ins 125.08IUPAT DISTRICT COUNCIL 81 oth pay 21.03MADISON NATL LIFE INS ins 13.00NATIONWIDE RETIREMENT                                          def com 165.00PECU oth pay 25.00WINDSTREAM IA COMMUNICATIONS tel 106.59RURAL BASIC FUND IPERS ipers 9,446.66IRS                                 fed pay 5,184.59IA DEPT OF REV        state pay 2,088.24IPERS ipers 9,227.34SSA fica 7,012.14AFLAC ins 237.67FIDELITY SECURITY LIFE INS CO ins 142.97MADISON NATL LIFE INS ins 15.25NATIONWIDE RETIREMENT                                          def com 100.00NATIONWIDE RETIREMENT                                          def com 100.00PECU                             oth pay 2,499.00TEAMSTERS LOCAL UNION #238 oth pay 612.00OFFICE DEPOT supl 44.84SECONDARY ROADS FUND IPERS                              ipers 12,594.31COLLECTION SVC CTR oth pay 230.30IRS                                fed pay 8,727.64IA DEPT OF REV       state pay 3,759.20IPERS                             ipers 12,556.21SSA fica 12,522.82ACES svc 63.00ANTON SALES eq 33.16ASPRO INC supl 1,028.70BMC AGGREGATES supl 10,322.75G&K SERVICES svc 28.70IWI MOTOR PARTS prts 48.16MENARDS CF eq 194.08P&K MIDWEST eq 2,157.14RITE PRICE OFFICE SUPL INC supl 18.56SCOTS SUPL CO INC supl 13.57SCOTT VAN KEPPEL eq 35,653.25AFLAC ins 240.35COMMUNITY HLTH CHARITIES IA                                           oth pay 13.00FIDELITY SECURITY LIFE INS CO ins 442.29MADISON NATL LIFE INS ins 25.60MADISON NATL LIFE INS ins 62.70NATIONWIDE RETIREMENT                                        def com 440.00NATIONWIDE RETIREMENT def com 25.00PECU                             oth pay 3,126.50TEAMSTERS LOCAL UNION #238                                        oth pay 1,383.00ALL STATE RENTAL eq rent 211.00BENTONS READY MIXED CONCRETE INC supl 1,936.00CAMPBELL SUPL WLOO supl 40.70CENTURYLINK tel 224.34COUNTY MATERIALS CORP supl 4,689.98DONS TRUCK SALES INC  eq 259.93DUMONT IMPLEMENT CO INC prts 239.68ELECTRICAL ENG & EQUIP CO eq 155.74GIERKE ROBINSON CO eq rent 253.59K CONSTRUCTION INC svc 87,216.27MID AMERICAN ENERGY util 44.29MURPHY TRACTOR & EQUIP CO eq 2,187.36NAPA AUTO PARTS prts 214.82NORTHERN IA CONSTRUCTION svc 10,152.00OREILLY AUTO STORES eq 112.76SADLER POWER TRAIN INC eq 219.41STOKES WELDING prts 236.00CITY OF WATERLOO fuel 482.69WINDSTREAM IA COMMUNICATIONS tel 48.88JAIL COMMISSARY FUND IPERS ipers 152.26IRS fed pay 109.20IA DEPT OF REV            state pay 28.97IPERS ipers 181.00SSA fica 186.12BOB BARKER CO INC eq 450.75KEEFE SUPL CO food 3,382.86COOKS CORRECTIONAL supl 110.25LABSOURCE INC supl 1,494.00ROADS & BRIDGES-DS FUND AHLERS & COONEY     bonds 10,028.00MOODYS INVESTORS SVC                                       bonds 8,258.00SPEER FINANCIAL INC svc 11,334.00CAPITAL IMPROVEMENT PLAN FUND AHLERS & COONEY       bonds 2,352.00MOODYS INVESTORS SVC                                         bonds 1,937.00SPEER FINANCIAL INC svc 2,659.00EMA RADIO SYSTEM-CAP FUND RACOM CORP                svc 108,605.01CAPITAL IMPROVEMENT PLAN FUND AHLERS & COONEY     bonds 4,620.00MOODYS INVESTORS SVC                                        bonds 3,805.00SPEER FINANCIAL INC svc 5,222.00RURAL WATER FUND WLOO WATER WORKS svc 200.63RURAL SEWER FUND CEDAR VALLEY PUMP eq 6,399.04WLOO WATER WORKS svc 82.80INSURANCE TRUST FUND NAVITUS HLTH SOLUTIONS ` ins 3,575.60NAVITUS HLTH SOLUTIONS ins 19,284.75PREFERRED ONE INS CO ins 116,778.09FLEXIBLE SPENDING FUND ADVANTAGE ADMINISTRATORS flx sp 6,602.44SOLID WASTE ADMIN FUND PECU ipers 603.78IRS                                   fed pay 501.27IA DEPT OF REV           state pay 223.79IPERS ipers 603.78SSA fic 620.84MADISON NATL LIFE INS ins 25.50E911 SERVICE COMMISSION FUND E CENTRAL IA RURAL ELEC util 69.04MENARDS WLOO eq 61.34CENTURYLINK svc 1,475.54MID AMERICAN ENERGY util 17.23SWISHER & COHRT svc 555.00EMERGENCY MANAGEMENT FUND IPERS ipers 518.30IRS fed pay 380.60IA DEPT OF REV           state pay 156.09IPERS ipers 518.30SSA fica 526.46CEDAR VALLEY UNITED WAY oth pay 1.00INRCOG svc 579.55FIDELITY SECURITY LIFE INS CO ins 8.36NATIONWIDE RETIREMENT                                           def com 50.00BERGANKDV TECH & CONSULTING sftwr 166.67CENTURYLINK tel 172.28MEDIACOM svc 135.90US CELLULAR cell 117.02CITY OF WATERLOO tel 275.70COUNTY ASSESSOR FUND IPERS ipers 3,917.26IRS                                fed pay 2,414.16IA DEPT OF REV       state pay 1,112.55IPERS ipers 3,985.06SSA fica 3,994.28CEDAR VALLEY UNITED WAY oth pay 1.00WELLMARK ins 8,814.30FIDELITY SECURITY LIFE INS CO ins 74.41MADISON NATL LIFE INS ins 24.36MADISON NATL LIFE INS ins 51.55NATIONWIDE RETIREMENT                                       def com 1,295.00NATIONWIDE RETIREMENT                                       def com 145.00PECU                            oth pay 1,723.00COPYWORKS svc 129.98ISAC educ 200.00MARCO INC maint 171.32CITY OF WATERLOO fuel 79.74WINDSTREAM IA COMMUNICATIONS tel 59.29  AYES:  Laylin, Little, Schwartz, White.  NAYS:  None.   ABSENT:  Magsamen.  Resolution adopted.  Laylin moved the following resolution seconded by Schwartz.  BE IT HEREBY RESOLVED by the Board of Supervisors of Black Hawk County, that the Board of Supervisors APPROVE EXPENDITURES, and that Country View Care Facility be authorized and directed to ISSUE CHECKS, against the various settlements of such claims as allowed:COUNTRY VIEW ENTERPRISE FUNDA-1 CAREERS svc 374.92ALLEN MEML HOSPITAL svc 328.58ALLEN OCCUPATIONAL HLTH SVCS svc 338.00AMERICAN BOTTLING CO food 196.80ANDERSON ERICKSON DAIRY food 397.78ARJOHUNTLEIGH eq rpr 4,490.00BCG DATA SVCS svc 8,654.14BHC TREASURER svc 265,307.01CITY OF WATERLOO fuel 898.25CLARK AND ASSOCIATES supl 54.00CREST HEALTHCARE SUPL supl 353.32ROBERT S GRITTMANN svc 2,000.00EARTHGRAINS BAKING CO food 140.32FIX TIRE CO eq rpr 29.25GRP & ASSOCIATES svc 280.00HAWKEYE ALARM & SIGNAL CO svc 85.00HAWKEYE COMM COLLEGE educ 544.00HELPING HANDS HEALTHCARE SOLUTIONS svc 7,151.25HOCKENBERGS food 767.60HY-VEE ACCTS REC food 217.26LONG TERM MEDICAL SUPL supl 1,451.86MARTIN BROS         food/supl 10,980.45MARY LEONARD mile 10.92MEDLINE INDUSTRIES INC svc 7.26MENARDS CF supl 59.86NETWORK SERVICES CO supl 1,014.05PURCHASE POWER post 32.97RITE PRICE OFFICE SUPL supl 6.93SALLY BEAUTY CO supl 2.41SHERWIN-WILLIAMS supl 76.94STONERS RADIATOR SVC  eq rpr 900.00TIME MANAGEMENT SYSTEMS svc 2,311.25UNITYPOINT CLINIC PSYCHIATRY svc 120.00US BANK            svc/supl/eq rpr 2,598.46US CELLULAR util 462.42WLOO COMM SCHOOL DISTRICT svc 42.03WAYNE DENNIS SUPL CO                                  eq rpr/supl 5,533.09WBC MECHANICAL INC grd rpr 537.40  AYES:  Laylin, Little, Schwartz, White.  NAYS:  None.   ABSENT:  Magsamen.  Resolution adopted.  RECEIVE PROJECT UPDATES FROM DEPARTMENT HEADS/ELECTED OFFICIALS. Assistant Engineer Ryan Brennan said that Aspro finished paving 27th Street on June 26, and in the next couple of weeks will go back to the Poyner Road project. Continuing bridge work on Hammond and Dunkerton Roads has closed parts of those roads, and Aspro will apply a patch on Elk Run Road today.  Moved by Little, seconded by Schwartz that the MINUTES of the Board Meeting held June 20, 2017 be and are hereby approved as submitted. Motion carried.  CONSENT AGENDA   Laylin moved the following RESOLUTION seconded by Schwartz.  A. TO APPROVE, RECEIVE, PLACE ON FILE WITH THE COUNTY AUDITOR  1.  The Board of Supervisors APPROVE INTERGOVERNMENTAL JOURNAL ENTRIES, and that the County Auditor be authorized and directed to TRANSFER monies within the various funds as submitted. Transfer from Fund Amount Transfer to Fund Amount GENERAL BASIC         215,181.25 SECONDARY ROADS           215,181.25 RURAL BASIC         593,176.00 SECONDARY ROADS           593,176.00  2. The CERTIFICATE OF INSURANCE for Artisan Ceiling Systems and Acoustical Specialties, B&B Lock & Key Inc., Midwest Foam & Insulation Inc., PreferredOne Administrative Services Inc., Radio Communications Co. Inc., SuccessEHS Inc., Wilson Restaurant Supply, and Youngblut Contracting Inc.  B. TO RECEIVE AND PLACE ON FILE WITH THE COUNTY AUDITOR  1. The PROTEST ON PROPERTIES assessed for five million dollars or more as submitted by T.J. Koenigsfeld, Black Hawk County Assessor.   2. The MANURE MANAGEMENT PLAN (MMP) update submitted by Porkhaven Farm, LLP d/b/a Acker Site Facility ID #58689 located at 10451 Acker Road, Hudson, in Black Hawk County pursuant to 567 Iowa Administrative Code §455B.  3. The MANURE MANAGEMENT PLAN (MMP) update submitted by Rick Phillips d/b/a Rick Phillips Facility ID #64788 located at 10620 Indian Creek Road, Jesup, in Black Hawk County pursuant to 567 Iowa Administrative Code §455B.  4.  The MANURE MANAGEMENT PLAN (MMP) update submitted by The Frank L. Wyatt and Sons Farms Corporation d/b/a W. Quarry Road Finisher Facility ID #66050 located at 6510 West Quarry Road, Hudson, in Black Hawk County pursuant to 567 Iowa Administrative Code §455B.  C.  TO APPROVE AND DIRECT THE CHAIR TO SIGN  1.  The FIREWORKS PERMIT request by Flashing Thunder Fireworks for July 15, 2017 with no rain date to be held at Cedar Falls Motorsports Park, 7227 Waverly Road, Cedar Falls, Iowa with Pyrotechnics done by the applicant.   2. The FIREWORKS PERMIT request by Michael Kugler for July 1, 2017, with a rain date of July 29, 2017 to be held at 4248 Independence Avenue, Waterloo, Iowa with Pyrotechnics done by the applicant.   3.  The RETAIL PERMIT APPLICATION for Cigarette/Tobacco/Nicotine/Vapor products submitted by Kathy Brakebill d/b/a Kathy’s Korner, 1830 N Raymond Road, Dewar, Iowa.  4.  The RETAIL PERMIT APPLICATION for Cigarette/Tobacco/Nicotine/Vapor products submitted by Chad Hoffman d/b/a Beaver Hills Country Club, 8230 Beaver Hills Drive, Cedar Falls, Iowa.  5.  The RETAIL PERMIT APPLICATION for Cigarette/Tobacco/Nicotine/Vapor products submitted by Jerry Fratzke d/b/a Pronto BP, 7305 La Porte Road, Washburn, Iowa.  6.  The RETAIL PERMIT APPLICATION for Cigarette/Tobacco/Nicotine/Vapor products submitted by Markham Inc. d/b/a La Porte Golf Club, 9699 Bishop Road, La Porte City, Iowa.  AYES:  Laylin, Little, Schwartz, White.  NAYS:  None.   ABSENT:  Magsamen.   Resolution adopted.  CONSENT AGENDA ENDS  UPDATES-Ben Delagardelle d/b/a Urban Services, Inc. gave his monthly Washburn Sanitary Sewer System update. He gave reports for the past three months. He did schedule monitoring and reporting to the Department of Natural Resources in each month. He did air release valve preventive maintenance in March and May. He began manual discharge from cells two and three on April 15 and ended it on May 7. Utility locates:  Six in March, five in April, and nine in May. Service calls:  two in March, two in April, and three in May. He did some wildlife control in April, filling holes and trapping animals.  Schwartz moved the following resolution seconded by Laylin.  BE IT HEREBY RESOLVED that the BEST BID received from Whole Excavation, Hudson, Iowa, for snow hauling services (expiring June 30, 2020) for the hourly rate of $90 for skid loader usage, $90 for dump truck usage and $175 for end loader usage be approved and direct the Chair to sign the contract upon receipt of the Certificate of Insurance as recommended by Rory Geving, Maintenance Superintendent.  Little asked if this was an increase from the previous contract. Geving said it was a 20% increase, but it was the only bid.  He said it was the same company that had the previous contract, and this bid would still have been the low bid when they won the contract three years ago.  He said Whole Excavation was reliable and dependable and he is happy with their service.  AYES:  Laylin, Little, Schwartz, White.  NAYS:  None.   ABSENT:  Magsamen.   Resolution adopted.  Laylin moved the following resolution seconded by Schwartz.  BE IT HEREBY RESOLVED that the BEST BID received from Schimberg Co., Cedar Rapids, Iowa, for the total amount of $7,464.04 for internal sewer line replacement (material only) be approved as recommended by Rory Geving, Maintenance Superintendent.  Geving said this was the lower of the two bids received. He said all of the waste water lines in the jail are being replaced because the present ones are separating in the upper part of the lines. Laylin asked if the contract was within the amount budgeted. Geving said yes, the budget is for about $9,500.  AYES:  Laylin, Little, Schwartz, White.  NAYS:  None.   ABSENT:  Magsamen.   Resolution adopted.  Moved by Laylin, seconded by Schwartz that the REQUEST FOR PURCHASE OF CAPITAL EQUIPMENT submitted by Kim Veeder, IT Director, be approved and direct the Chair to sign for same: $6,467 for the software and setup of the interface between New World and Civic Plus.  Motion carried.  Schwartz moved the following resolution seconded by Little.  BE IT HEREBY RESOLVED that the CHANGE REQUEST between Black Hawk County and CivicHR for the creation of a custom export out of the CivicHR Onboarding modules for use with the New World payroll system be approved and direct the Chair to sign for same as recommended by Deb Bunger, Human Resources Director.  Little asked if this was covered in the purchase in the prior action.  Bunger said no, the cost would be $1,750.  AYES:  Laylin, Little, Schwartz, White.  NAYS:  None.   ABSENT:  Magsamen.   Resolution adopted.  Little moved the following resolution seconded by Laylin.  BE IT HEREBY RESOLVED that Black Hawk County collect a total of $4,358.85 from Josh Schaben (Conservation), 66.7% of $6,535.01 that Black Hawk County paid for Iowa Law Enforcement Academy training per the employment agreement between Black Hawk County and Josh Schaben.  AYES:  Laylin, Little, Schwartz, White.  NAYS:  None.   ABSENT:  Magsamen.   Resolution adopted.  Laylin moved the following resolution seconded by Schwartz.  BE IT HEREBY RESOLVED that Black Hawk County collect a total of $3,014.44 from Benjamin Garrison (County Sheriff), 52% of $5,797.00 that Black Hawk County paid for Iowa Law Enforcement Academy training per the employment agreement between Black Hawk County and Benjamin Garrison.  AYES:  Laylin, Little, Schwartz, White.  NAYS:  None.   ABSENT:  Magsamen.   Resolution adopted.  Laylin moved the following resolution seconded by Schwartz.  BE IT HEREBY RESOLVED to RESCIND the resolution from June 29, 1999 to RESERVE FUND BALANCE in the General Funds for the following:  A.  $1,000,000 Debt Service Tax Rate Stabilization  B. $200,000 Pay-Outs for Terminated and Retired Employees  Finance Director Susan Deaton said that these resolutions (and the 2008 resolution for Payouts for Terminated and Retired Employees in the following action) were passed prior to the implementation of General Accounting Standards Board (GASB) Rule 54, which changed fund balance definitions.  She said Assistant County Attorney Peter Burk recommended rescinding the old actions and to let the Board decide if it wishes to continue committing an amount for sick pay, which the county’s outside auditors recommended using the funds reserved under the 2008 resolution for).  She said with the sick pay liability being under $230,000, she didn’t think it was necessary to commit an amount at this time.  AYES:  Laylin, Little, Schwartz, White.   NAYS:  None.   ABSENT:  Magsamen.   Resolution adopted.  Laylin moved the following resolution seconded by Schwartz.  BE IT HEREBY RESOLVED to RESCIND the resolution from July 1, 2008 to designate $1,100,000 from the November 7, 2007 auction proceeds (closing date of March 18, 2008) to the RESERVE FUND BALANCE in the General Fund for “Payouts for Terminated and Retired Employees” who leave Black Hawk County employment in good standing with an effective date of June 30, 2008.  AYES:  Laylin, Schwartz, White.  NAYS:  Little.   ABSENT:  Magsamen.   Resolution adopted.  On motion and vote the meeting adjourned.  Craig White, Chair pro tem, Board of Supervisors                            Grant Veeder, County Auditor