HomeMy WebLinkAbout02/05/1986 FC minutesMINUTES
FINANCE COMMISSION
February 5, 1986
Call to Order
The meeting was called to order at 7:40 PM. Commissioners
present were Richard Bachhuber, Paul Davies, Tom Pekras
and Ann Smilanic. Also present were Village Manager
Terrance Burghard and Finance Director David Jepson.
II Overview of 1986-1987 Budget
Village Manager Terrance Burghard presented an overview of
the Village's 1986-19B7 budget. The total budget at
$26,841,945 represents a 4.17% increase over the 1985-1986
budget of $25,766,975. Included in the budget is a
recommendation to add new personnel in Police, Fire and
Public Works and to provide some additional clerical
support. The budget includes the recommendation to
increase vehicle license, business license and liquor
license fees and implementing the water rate increase in
October 1986 that originally had been planned for January
1985. The Village's real estate tax rate for 1986 is
projected to be $1.0458 which represents a 2.240' increase
over 1983 and is actually 1510 below the 1975 rate.
Mr. Burghard reviewed the service areas that account for
the largest portion of the 1986-1987 budget:
Public Safety which includes Police, Fire and
Central Dispatch account for 25% of the total budget.
The new personnel that are being recommended are
primarily due to the overtime requirements of the
Fair Labor Standards Act which becomes effective in
April 1986. The addition of the new personnel will
enable the departments to maintain minimum shift
strengths at straight -time pay rather than calling
back other personnel at time and one-half.
The community service officers in the Police Depart-
ment will staff the 24-hour Police Desk and aid in
handling of the 2,000 annual Teleserve calls and
other non -emergency Police matters.
A fire pumper is being recommended to replace a 1951
pumper.
Public Works is the service area which includes
Streets, Water, Parking and Engineering as well as
certain costs in Community and Civic Services. The
total amount of the Public Works budget is $9.9
million or 370 of the total budget. The budget
anticipates the costs associated with Lake Michigan
water for the full year and provides for maintenance
of public buildings, roadways, and all public
property. Also included are forestry and beauti-
fication projects and the administration of the
refuse pick-up and disposal contract.
One new maintenance worker is being recommended. An
aggressive street resurfacing program is also
included.
Planning and Zoning includes the administration of
the CDBG Program and the Downtown Redevelopment TIF
Project as well as Planning and Zoning. Provision
for the continuation of the Facade Program and the
Residential and Multi -Family Rehab Programs are
included in the 1986-1987 budget.
Concern was expressed over the possible loss of
funding for the CDBG program. Additionally, the 1985
Tax Reform Act has raised questions over the
eligibility of TIF Projects for tax-exempt bond
financing.
Pensions account for almost 1190' of the total budget
and when added to personal services, the combined
total represents 430 of the total budget. The amount
included for Police and Fire pensions is equal to the
total amount of revenue expected. Even though the
amount will not be expended during the 1986-1987
fiscal year it will be set aside or reserved for
future pension obligations. The Village has achieved
a funding level of 11290' in the Police Pension Fund
and 19190' in the Firemen's Pension Fund.
Debt Service includes principal and interest on all
Village debt including the issues expected to be sold
in 1986-1987. In 1985, the Village's debt per
capita was $54. When compared to a national average
of over $300 for all municipalities in the 50,000 to
100,000 category, it demonstrates the excellent debt
position of the Village.
Insurance is included in the Finance budget and is
expected to total $1.3 million in 1986-1987. This
amount is some $255,000 more than in 1985-1986.
The Village has realized some meaningful achievements in
the past fiscal year including:
- A long-term supply of Lake water.
- Significantly increased road repairs.
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- Dramatic downtown facade improvements.
- An established Tax Increment District.
- The completion of a million dollar sewer repair
program.
- Modernization of our water control system.
- A computerized Police and Fire dispatch and record
system.
- Finalization of an area -wide refuse disposal plan.
- Completion of the Opus annexation.
- Establishment of an Arts Council.
- Received a Certificate of Financial Reporting.
- A continuing stable Tax Rate.
Mr. Burghard pointed out that the above achievements have
been accomplished in spite of the fact that Mount Prospect
consistently spends less on Village services than many
other communities. In a recent survey by the City of Park
Ridge, the Village of Mount Prospect was again nineteenth
out of nineteen communities in the cost per capita for
municipal services. This is the fourth year that the
Village of Mount Prospect has been lowest in this cate-
gory.
Summary Mr. Burghard summarized by pointing out the
budget as presented represents a 4.1790' increase over last
year. The revenue increases proposed are moderate and our
policy to stabilize tax rates is being maintained. The
Village should use the forthcoming year to build upon
prior achievements and anticipate the future in the same
spirit that has been used in the past.
III 1986-1987 Budget Revenues Finance Director David Jepson
presented an overview of the revenues that will be
included in the 1986-1987 budget. It is expected that
revenues will total $25,272,030 and that available fund
balances, or savings, of $1,569,915 will be used to
finance the total budget of $26,841,945.
Specific revenue sources include:
Sales Tax at $4,700,000 represents 19' of the total
budget. The increase from 1985-86 to 1986-87 is
expected to be 790'. Over the past twelve years the
increase has averaged 7.5a.
Fees include vehicle licenses, permits, business
licenses, liquor licenses and franchise fees. An
increase from $15 to $20 is being recommended for
vehicle licenses, along with increases for business
and liquor licenses.
Sale of Bonds proceeds are expected to finance the
fire pumper at $130,000 and the TIF Project at
$1,530,000. Financing for the TIF Project is
contingent upon continued progress in the Downtown
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IV
Redevelopment District and the outcome of the final
version of the 1985 Tax Reform Act.
Other Revenue includes fines, sale of property,
employee withholdings, and all other miscellaneous
sources of revenue.
Intergovernmental Revenue includes:
- State Income Tax 1,125,000
- Motor Fuel Tax 915,000
- Community Development Block Grant 646,000
- Revenue Sharing 121,000
- Other Grants 77,000
The Revenue Sharing grant is $175,000 less than last
year and is expected to be completely eliminated
before the 1987-88 budget year. The CDBG grant is
also expected to be reduced considerably in future
years.
Service Charges is made up of water and sewer
charges and parking fees. Included is a proposed
water rate increase from $2.10 to $2.27 per 1,000
gallons which is expected to be implemented around
October 1, 1986.
Special Service Area Property Taxes There are five
Special Service Areas, the largest of which is SSA
1d5. SSA #5 was established to provide for the fixed
costs associated with obtaining Lake Michigan Water.
The 1985 tax rate for SSA #5 is expected to be 31�
and the 1986 rate is projected at 3 3 � . The 1986
rate is 6� lower than the original financing plan
which projected a rate of 39� in 1986. Our most
recent calculations project a high of 35� in 1987
and 1988 and then a declining rate from that time
forward. This rate is in comparison to the original
projections of 440 for 1987, 49� for 1988 and a
peak of 53� for 1989.
Property Tax revenues are expected to provide
$4,964,700 or approximately 20o of the revenues in
the 1986-1987 budget. The estimated tax rate for
1986 is projected at $1.0458 per $100 EAV. This
compares with a rate of $1.0232 in 1983, $1.009 in
1980 and $1.232 in 1975. For a home in Mount
Prospect with an EAV of $20,000 this will be a tax
amounting to approximately $209 in 1986.
Public Representation and Village Administration
Mr. Burghard reviewed briefly the proposed budgets for
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Public Representation and Village Administration. There
is no significant change in the total amount budgeted for
Public Representation in 1986-1987 compared to 1985-1986.
Noteworthy expenditures include the annual contribution to
the Northwest Municipal Conference ($10,500), the annual
audit ($7,500), special projects ($7,500) and $20,000 for
anticipated testing for Police and Fire eligibility lists.
In Village Administration there are two areas that were
singled out for discussion. The first is the provision of
$190,000 for salary increases in the current budget that
will be redistributed after the budget is adopted. The
second is a decrease of approximately $100,000 in capital
expenditures representing the one-time purchase of Cable
TV equipment.
V Management Services
Mr. Jepson explained that the Finance Department, the
Village Clerk's Office, and the Risk Management Fund make
up Management Services. The total 1986-1987 budget is
$1,962,925 or 7.3°0' of the total budget. Insurance costs
account for 2/3 of this total.
In the Finance Department budget, the noteworthy changes
are: 1) the addition of one full-time employee in
Customer Services in place of a part-time employee; 2) the
inclusion of $10,000 in the Data Processing budget for an
evaluation of the Village's total data processing needs;
and 3) an increase in employee benefit costs of $20,000.
It was mentioned that the crisis in the availability of
liability insurance and the increase in insurance costs
has been one of the ongoing concerns of the Village.
Total insurance costs are expected to be $1,310,700, some
$255,200 or 24"10' higher than 1985-1986 totals of
$1,055,500. Excess insurance premiums for liability
insurance are expected to increase $152,000 from 1985-1986
to 1986-1987 with total coverage reduced from $10,000,000
to $750,000. Although the Village's total exposure to
insurance claims will be $850,000, only $275,000 has been
budgeted for expected claims.
During 1985-1986, the Village expects to establish an
insurance reserve of $500,000 to protect against future
uninsured claims and to provide the financial resources to
enable the Village to reduce its dependency upon insurance
providers.
Also included in the 1986-1987 Budget is an appropriation
of $6,000 to promote loss prevention safety programs.
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VI Discussion by Finance Commission
Discussion by the Commissioners focused on the Insurance
problems, property tax rates, the increase in the proposed
vehicle license fee and the various achievements during
the past year. Mr. Burghard and Mr. Jepson provided
additional information as requested. The Commissioners
expressed their satisfaction at the informtion provided.
VII Distribution of Requests From Civic Organizations
Requests for funding from Shelter, Inc. and Omni House
were distributed to the Commissioners. It was determined
that these requests would be considered at the first
Finance Commission meeting in March. The date for that
meeting was changed by mutual agreement to Thursday
March 6 . 1986 instead of March 5.
VIII Next Meeting Date
The next meeting will be Wednesday February 18, 1986 when
the Public Works budget and the Planning and Zoning budget
will be discussed.
IX Ad_lournment
There being no further business, the meeting was adjourned
at 10:05 PM.
Respectfully submitted
David C. Jepson
Finance Director