HomeMy WebLinkAboutApproval of Joint Village Board and Finance Commission Workshop Minutes 08/14/2018
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MeetingSep 11, 2018 - COMMITTEE OF THE WHOLE AGENDA
Category2. APPROVAL OF COMMITTEE OF THE WHOLE MINUTES
Subject2.2 APPROVAL OF JOINT VILLAGE BOARD AND FINANCE COMMISSION WORKSHOP MINUTES
OF August 14, 2018.
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8-14-2018_Joint_VB_FC_Workshop_Minutes.pdf (30 KB)
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https://www.boarddocs.com/il/vomp/Board.nsf/Private?open&login10/11/2018
JOINT VILLAGE BOARD AND FINANCE COMMISSION
WORKSHOP MINUTES
-August 14, 2018 -
rd
3 Floor, Village Board Room
Village Hall, 50 S. Emerson Street
1. ROLL CALL– CALL TO ORDER
The meeting was called to order at 6:00 p.m. in the Village Board Room of the Village Hall,
50 South Emerson Street, by Mayor Arlene Juracek. Trustees present included William
Grossi, Eleni Hatzis, Paul Hoefert, Colleen Saccotelli and Michael Zadel.
Finance Commission members present included Chair John Kellerhals, Pam Bazan,
Trisha Chokshi, Vince Grochocinski, Don Ocwieja, Thomas Pekras and Mary Rath.
Staff present included Village Manager Michael Cassady, Assistant Village Manager Nellie
Beckner, Village Clerk Karen Agoranos, Communications Director Howard Kleinstein,
Community Development Director William Cooney, Community Development Deputy
Director Consuelo Arguilles, Building & Inspection Services Director William Schroeder,
Human Service Director Julie Kane, Human Services Deputy Director Esther Martinez,
Fire Chief Brian Lambel, Police Chief John Koziol, Police Deputy Chief Timothy Griffin,
Public Works Director Sean Dorsey, Public Works Deputy Director Jason Leib, Finance
Director David Erb and Management Analyst Alexander Bertolucci.
2. CITIZENS TO BE HEARD
None.
3. FINANCE COMMISSION WORKSHOP
3.1 2018 Mid-Year Budget Review and Preliminary 2018 Property Tax Levy
1) Mid-Year Review – 2018
Finance Director David Erb stated the Village’s financial position remains strong.
There was one amendment to-date that increased total budgeted expenses from
$123.7 million to $126.2 million for primarily carry-over items across multiple funds.
While projected revenue receipts were reduced $1.6 million to adjust for investment
income related to pensions, sales and use taxes and other revenues. Mr. Erb stated
revenues account for five percent loss of Local Government Distributive Fund
revenues starting July 1 and fee reduction in sales tax administration fee. He stated
expenditures increased $7.8 million from the current amended budgeted for expenses
related to the new police and fire headquarters relocations and increased pension
amounts due to mid-year retirements. He stated sufficient funds are on hand to cover
additional spending from budgeted amounts.
Finance Director David Erb stated the General Fund also received one amendment
to-date increasing total budgeted expenses from $54.8 million to $55.0 million. This
increase includes capital costs related to an intersection study, other commodity and
contractual service line items, and anticipated drawdown of $1.4 million. He stated
projected receipts increased $1.1 million to a total of $54.5 million. Staff will be refining
year-end estimates during the budget process for 2019.
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2) 2018 Projected Property Tax Levy
Finance Director David Erb stated the annual levy is used to pay public safety, debt
service and pension obligations. The final 2017 levy ($19.1 million) was a 1.92%
increase over the 2016 levy. The initial 2018 levy was $19.8 million, a 3.92% increase
over 2017. The revised 2018 levy totals $19,405,016 and reflects an increase of
$317,751 or 1.66%. Mr. Erb stated that increases to the police and fire pensions
portions of the levy are planned to receive General Fund subsides to smooth
necessary pension levy increases. The subsidy in 2018 is $420,000. He stated for a
home valued at $350,000 the estimated tax bill increase from 2017 would be $18.
The following responses from staff were provided to questions from the Village Board and
Finance Commission:
The police and fire pensions funding variations are due to different requirements
for payouts every year and the fire pension has greater requirements.
The projected decrease in property tax levy increase is related to police and fire
pension profiles.
Projected property tax levy assumes a good and growing economy.
4. FINANCING DISCUSSION
4.1 New Police and Fire Headquarters Revised Financing Plan Discussion.
Finance Director David Erb provided opening comments regarding the revised financing
plan and introduced Andrew Kim and Bob Lewis from PMA Financial. PMA Financial also
presented the original financing plan back in April. Discussion at the April 3, 2018 Village
Board meeting included the bond issue (Series 2018A) to finance the purchase of the new
police headquarters property and fire headquarters property. Bonds were sold April 18,
2018.
Also discussed at that meeting was the proposed construction financing for both the police
and fire headquarters buildings. The financing plan consisted of two additional bond
issues; $21.9 million dated October 1, 2018 and $15.9 million dated May 1, 2019. Both
issues anticipated the use of capitalized interest to cover the first 36 months of interest
payments.
Mr. Erb stated comments received during the March 27 open house, as well as by the
Village Board and Finance Commission, suggested staff consider using available funds
on hand to minimize the use of capitalized interest.
He stated the revised financing increased the use of available funds on hand from
$750,000 to $3.5 million and reduced the bond issues from two to a single issue planned
for October of 2018. The $3.5 million in General Fund reserves used to support this project
would be drawn down over a four-year period. Even if no savings are realized during the
draw down period, General Fund reserves would remain above the 25% benchmark
entering 2023.
Mr. Erb stated there are a number of benefits of going to a single bond issue:
Avoiding market risk from potential rate increases,
Reducing total issuance costs by not having two separate bond sales, and
Lowering the overall principal amount of the issue.
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Andrew Kim provided an updated on the municipal bond market and Bob Lewis reviewed
the changes in plan of finance.
The following responses from staff were provided to questions from the Village Board and
Finance Commission:
The average cost of issuance goes down as issue size gets larger. $32 million sale
would cost more than a $20 million sale, but when the two financings are added
together it would total more than a $32 million issue. Only paying fix cost
components once. Estimated difference between one and two sales is $50,000 to
$75,000.
The winning bidder has the lowest true interest costs which is a composite of their
interest component and proposed fee. Average fee would be lower for a larger
financing than smaller financing.
Assuming a 25 year issuance as it fits within the current bond levy so there would
be no increase.
The two side by side scenarios both fit into the funding plan and do not increase
the debt service portion of the property tax levy. Total cost is less expensive using
reserves over a four year period. It is anticipated that operating surpluses will
additionally support reserves to fund the $3.5 million.
One bond issuance eliminates the risk of not being able to get a second issuance
if economy changes or other significant events occur.
Anticipate to have rating calls around September 4. The Village has a Standard &
Poor’s rating. Normally a municipality would only need one rating but as bond
issues get larger it is best to attract as many investors as possible and some
investors have criteria for two bond ratings. PMA advised receiving a second bond
rating through Fitch Rating.
This week the municipal bond market has been its highest all year ($11 billion
dollars’ worth of supply). Advance refunding were eliminated by the federal tax
reform bill. Call dates for bond issues that were maturing over the last two or three
years are no longer there or they were already advance refunded. In 2020 the
refunding activity will normalize. PMA does not anticipate a significant uptick in
supply.
Mr. Erb closed the presentation and stated the first reading of a parameters ordinance will
be held at the August 21 Village Board meeting, with a second and final reading on
September 4. Bonds would then be sold by competitive bid on September 24, with final
closing and receipt of funds on October 16.
4.2 LEED Certification Discussion of New Police Headquarters and Fire
Headquarters/Station 13.
Building & Inspection Services Director William Schroeder provided background on the
US Green Building Council (USGBC) LEED Certification program. He explained how the
program has evolved since 1993 with certification benchmarks increasing as energy
conservation codes become more stringent. For example, Fire Station 14 was built in
2009 with a LEED Gold certification. Those standards would now only meet LEED
Certified criteria which is two tiers below the gold level. Also Station 14 provided the
experience that not all energy conservation techniques are practical for 24/7 buildings. He
provided examples of recycled grey water, sensor lighting controls and automated facets.
He stated LEED certified buildings increase construction costs and the hope is that
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throughout the building’s life cycle enough money will be saved to offset the initial rise in
construction, commissioning and oversight costs.
The general range for construction cost increase related to LEED certification is 2-5%
of construction cost. Some examples of impacted materials are: certified wood and its
proximity to the jobsite, special adhesives, additional insulation products, extremely
efficient mechanical systems, and water collection/reuse systems.
The documentation and duplicative design processes that are required to achieve a
certification in the LEED program is costly to perform adding as much as 1% to the
cost of hard construction.
The final cost increase due to LEED to any project is in the form of enhanced
commission which are generally about 1% of construction cost.
Mr. Schroeder stated increases to construction cost will be similar from the requirements
of the Illinois Energy Codes to the LEED certification process; however, the oversight,
enhanced commissioning costs and recertification maintenance costs associated with
LEED certification can be saved. The end result will be extremely efficient buildings for the
foreseeable future, regardless of actual LEED certification.
Mr. Schroeder stated staff requests permission to move forward with the design and
construction of the new Police and Fire projects with no LEED certification being pursued.
The following responses from staff were provided to questions from the Village Board and
Finance Commission:
Construction would follow current code.
Staff will review the Net Zero Energy Building Program from the Illinois Clean
Energy Community Foundation.
There was general agreement to not pursue USGBC LEED Certification for the new Police
and Fire headquarters.
5. ANY OTHER BUSINESS
None.
6. ADJOURNMENT
The meeting adjourned at 7:59 p.m.
Alexander Bertolucci
Management Analyst
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