Oakland Cemetery Commission

K L A A N D Oakland Cemetery Commission Meeting Agenda Tuesday, February 12, 2013 at 4:00 p.m. in the Council Chambers Conference Room, 2nd Floor, 203 South Commerce, Russellville, AR 72801 Welcome Old Business: 1. Review and approve minutes of the January 8, 2013 Cemetery Regular Meeting. 2. Financial Report – Finance Director Jerry McKaughan 3. Update on the Cemetery State License – Mike Roys 4. Request approval to repair Eda Brown’s monument. (See bid) 5. Clarification (new account set up by Fin. Dir. McKaughan) for deposit of monies collected for lot sales, perpetual care at the time lot(s) are purchased, and perpetual care collected at the time of burial where the lot had been purchased but perpetual care had not been collected. Chairman Roys, Mayor Eaton a. Recommend to the City Council to place %20 in Oakland Cemetery Account and 80% into Maintenance Account (New Account). (See December 11, 2012, December 20, 2012, and January 8, 2013 minutes) b. Recommend to the City Council the percentage to be deposited in Oakland Cemetery Account and Maintenance account (New Account) for perpetual care collected at the time a lot is purchased. c. Recommend to the City Council the percentage to be deposited in the Oakland Cemetery Account and Maintenance account (New  Account) for perpetual care collected at the time of death or pre- arrangement where a lot has already been purchased. d. Recommend to City Council the percentage deposited to the Oakland Cemetery Account and Maintenance account (New Account) from donations. New Business 1. A request to discuss increasing the price on cemetery lots. – Chairman Roys 2. Discuss items not on the agenda. 3. Prepare items for handoff to City Council for February 21, 2013 Meeting. Adjourn. Next Meeting – Tuesday, March 12, 2013 at 4:00 p.m. at Russellville City Hall, 203 South Commerce.  Cemetery Commission Minutes February 12, 2013 The Russellville Oakland Cemetery Commission met on Tuesday, February 12, 2013, at 4:00 p.m., in the City Hall 2nd-Floor Conference Room at 203 South Commerce, Russellville, Arkansas. Attending were Chairman Mike Roys, Secretary Donna Eubanks, Commissioner Bill Vaughn, Commissioner Patricia Petray, Finance Director Jerry McKaughan, and Director Lequitta A Jones. Absent were: Commissioner Bill Harmon, Alderman Garland Steuber, Commissioner Fields, and Commissioner Richard Harris. The meeting was called to order by Chairman Mike Roys at 4:00 p.m. Old Business: The First Order of Business was to review and approve minutes of the January 8, 2013 Cemetery Regular Meeting. Commissioner Vaughn made the motion to approve the minutes as written. The motion was seconded by Commissioner Petray and passed unanimously. The Second Order of Business was the Financial Report by Finance Director Jerry McKaughan. Finance Director McKaughan referencing the Russellville Oakland Cemetery State of Revenue and Expenditures. Mr. McKaughan stated that $57,708.00 and the $3,996.61 had been transferred out of the City of Russellville General Fund. Cemetery Lots (4070) $7,750.00 are funds for lots that were sold and placed into Revenue. Mr. McKaughan said this account is no longer a City of Russellville General Fund Account that it is a Cemetery General Fund Account set up like the Parks and Recreation Account. Mr. McKaughan stated Revenue such as Cemetery Lots and Donation will be carried over from year to year in the Cemetery General Fund. Previously, at the end of the year, when the money was in the City of Russellville General Fund, if you didn’t use it you would lose it and it would go back into the City of Russellville General Fund. The account balance now in the Cemetery General Fund Account will be carried over from year to year. It is no longer a City of Russellville General Fund Account. Mr. McKaughan stated that was the reason he couldn’t pay the bill until the Council approved this account. 1 Director Jones said the only way she found out the bills had not been paid she received texts from a vendor. She further stated the City Council had already approved the 2013 budget and we should have been operating out of it until the Council approved a change. Secretary Eubanks asked, “So what you are saying is, for example, like at Arkansas Tech if the departments do not use the money that is budgeted it is placed back into Tech’s General Fund and is disbursed however they decide to allocate the money? You are saying this Cemetery Account will not allow money that we do not use within the physical year to be placed back into the City of Russellville’s General Fund, and that it will accumulate year after year? Mr. McKaughan’s reply was, “that is correct.” Chairman Roys asked Mr. McKaughan if the money that is collected from lot sales and perpetual care that is set up to go into “Revenue” is carried over year after year and accessible. Mr. McKaughan said, “Yes.” Chairman Roys asked if the Donation would carry over from year to year. Mr. McKaughan said, “Yes.” Mr. Roys stated he would like a separate donation account set up, should there be a personnel change, and then there would be no question as to how much money is in the Donation Account. Mr. McKaughan said he didn’t agree with him, but if that’s what he wanted him to do he would do it. Director Jones said this is a process that she wasn’t familiar with. She stated she didn’t know how the Parks and Rec. Account worked. Mrs. Jones asked Mr. McKaughan (referring to the Revenue/Cemetery Lots of $7,750.00) if this particular transaction was $5,000.00 for lot sales and $2,500 for perpetual care of 10 spaces at the cemetery, why show as only lot sales, because it is being collected as lot sales and perpetual care. Further stated there are times that only perpetual care is collected so will it be shown as Revenue/Lot Sales. Mr. McKaughan said its cemetery lots sold. Mrs. Jones asked Mr. McKaughan if Revenue/Cemetery Lots are going to be carried over from year to year? Mr. McKaughan said, “Yes, if it is not used it will carry over to the next year.” Mrs. Jones asked, “Should the amount get to be $100,000 is it going to continue to grow year to year not drawing interest. In my opinion, if $100,000 is just laying in a cemetery maintenance account, why can it not be put in the Cemetery Trust Account to be invested? I’m still not clear as to the way this account works.” Mr. McKaughan said Mayor Eaton had sent him into this meeting and he wanted this issue settled. Mr. McKaughan said, “If you guys want me to send all the $7,750.00 to the Cemetery Trust Account, I will write the check.” Chairman Roys said what he would suggest that we do leave the $2,500.00 in the Maintenance Account and send the $5,000.00 to the Cemetery Trust Account. Mr. McKaughan said he would pull the $1,750.00 (See attached #5) from the City Council Agenda and send the $5000.00 to the Trust Account. Mr. McKaughan further stated that we need to get approval from the City Council of the percentage we will be placing in these accounts. Chairman Roys said the reason he wants to put the 80% in the Trust is because of several projects such as building a pavilion and constructing the fence and the money will be coming out of the Trust. 2 Director Jones suggested thence-forth that business with the Cemetery be carried on in an orderly fashion where all that is involved can be on the same page. Further she stated,” I think everyone here knows what that process is and if it is not carried out in that manner it’s confusing to all”. Chairman Roys said all Cemetery business needs to start with this Commission and work things out and then send it through the proper channel. It’s very hard for all of us when that is not the procedure. Commissioner Vaughn made the motion to accept the Financial Report, Mr. McKaughan sending $5,000 to the Trust Account from Revenue/Cemetery Lots, and setting up a Bank Account for Donations. The motion was seconded by Commissioner Petray and passed unanimously. The Third Order of Business update on the Cemetery State License – Mike Roys Chairman Roys stated he had spoken to City Attorney Trey Smith before the meeting and Mr. Smith said he had not heard a word from the State and that he was going to draft an email inquiring. The Fourth Order of Business was a request for approval to repair of Eda Brown’s monument. Direction Jones said the quote was to replace its original marble base which is expensive. Mrs. Jones suggested that we go to a cheaper base that would match the headstone. It was decided to take no action until next month because Commissioner Fields was absent and she may have more information on the family. The Fifth Order of Business was Clarification (new account set up by Fin. Dir. McKaughan) for deposit of monies collected for lot sales, perpetual care at the time lot(s) are purchased, and perpetual care collected at the time of burial where the lot had been purchased but perpetual care had not been collected. Chairman Roys, Mayor Eaton a. Recommend to the City Council to place %20 in Oakland Cemetery Account and 80% into Maintenance Account (New Account). (See December 11, 2012, December 20, 2012, and January 8, 2013 minutes) No action was taken b. Recommend to the City Council the percentage to be deposited in Oakland Cemetery Account and Maintenance account (New Account) for perpetual care collected at the time a lot is purchased. c. Recommend to the City Council the percentage to be deposited in the Oakland Cemetery Account and Maintenance account (New Account) for perpetual care collected at the time of death or pre-arrangement where a lot has already been purchased. 3  d. Recommend to City Council the percentage deposited to the Oakland Cemetery Account and Maintenance account (New Account) from donations. Covered in Agenda Item # 2 Commissioner Vaughn made the motion to recommend to the City Council that money collected for every transaction of lot sales and perpetual care to deposit 20% into the Maintenance Account and 80% into the SCHWAB/Russellville Oakland Cemetery Trust. The motion was seconded by Commissioner Petray and passed unanimously. New Business The First Order of Business was to discuss increasing the price on cemetery lots. – Chairman Roys After a brief discussion the commissioners were in agreement that they didn’t feel right now was the time to increase the price on lots, maybe later. The Second Order of Business is to prepare items for handoff to the City Council for February 21, 2013 Meeting. Recommendation that the Oakland Cemetery has three accounts and the percentage that is to be deposited: 1. Cemetery Donation Account - 100% deposited 2. Cemetery Maintenance Account - 20% deposited 3. Russellville Oakland Cemetery Account - 80% Adjourned. Secretary Donna Eubanks 4