HomeMy WebLinkAbout01/24/2019 FC Minutesav was P.mspMta
FINANCE COMMITTEE
Minutes of the Meeting
January 24, 2019
Village Hall Building
50 South Emerson
31d Floor Executive Conference Room
CALL TO ORDER — ROLL CALL
The meeting was called to order at 7:00 p.m. by Chairman John Kellerhals.
Commissioners present included Pam Bazan, Trisha Chokshi, Vince Grochocinski, Don
Ocwieja and Thomas Pekras.
Staff present included Director of Finance Director David Erb, Deputy Director of Finance
Lynn Jarog and Management Analyst Alexander Bertolucci.
II. APPROVAL MINUTES
a. Approval of Finance Commission Meeting Minutes of October 18,
Commissioner Grochocinski, second by Commissioner Pekras
minutes. Chairman Kellerhals called a voice vote and the minutes
unanimously as amended.
b. Meeting Minutes of October 25, 2018 were deferred.
III. CITIZENS TO BE HEARD
None.
IV. OLD BUSINESS
None.
V. NEW BUSINESS
a) Selection of Vice -Chair
2018. Motion by
to approve the
were approved
Motion by Commissioner Pekras, second by Commissioner Ocwieja to nominate
Commissioner Chokshi for Vice -Chair. Chairman Kellerhals called a voice vote and
Commissioner Chokski was selected as Vice -Chair unanimously.
b) Selection of Secretary
Motion by Commissioner Chokski, second by Commissioner Bazan to nominate
Commissioner Ocwieja for Secretary. Chairman Kellerhals called a voice vote and
Commissioner Ocwieja was selected as Secretary unanimously.
c) Discussion on 2019 Work Plan
The preliminary 2019 Work Plan was developed through discussion between
Commission members and staff.
Finance Director David Erb introduced agenda items for 2019. He stated the budget
schedule was modified to accommodate additional time to vet presentations. The
months of February, March, May, June and September currently do not have any
agenda items. Staff recommended the Commission review developing a pension
funding policy which will include other post -employment benefits, since the implicit
costs of retiree health insurance will need to be included on Village Financials per
GASB 6768.
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The following responses from staff were provided to questions from the Finance
Commission:
• A Police/Fire HQ budget and an overall status update would be appropriate to
schedule on the work plan.
• Budget update, monthly financials and cash position reports would be a way to see
status of capital expenditures and tax increment financing district.
• First Quarter Review will include the most current 2018 sales tax revenue figures.
If State policies reduce municipal revenues, staff has a five step emergency
response plan.
• Community Development creates an economic development report which can be
shared with the Finance Commission.
• The Village currently does not fund other post -employment benefits. Retirees pay
the full insurance premium. The implicit cost comes from the difference between
retirees premiums and insurance premiums adjusted due to age, demand for
services, etc. This liability will continue to grow and may impact Village's bond
ratings. As of 12-31-2018 the amount was $12.5 million. The funds to cover other
post -employment benefits would be placed in a trust.
• Increasing retirees' insurance premiums would slow the growth of other post -
employment benefits liability, but the village would still need to fund it.
• An employee who accumulated sick leave may put a limited amount into a
Retirement Health Savings account at the time of retirement.
• The 2019 Work Plan has individual Community Investment Plan and Budget
meetings in addition to the joint meetings with the Village Board.
d) Vehicle Sticker Discussion
Mr. Erb provided an overview of the Village's home rule sales tax allocation of 1 % and
how the amount is quartered to fund Flood Control, Capital Improvement Fund,
General Fund and Street Improvement Construction Fund. The Street Improvement
Construction Fund receives $1,370,000 from the one-quarter cent home rule sales tax,
$715,000 from the $0.04 per gallon local motor fuel tax, $1,650,000 from vehicle
stickers, and $1,400,00 from the state motor fuel tax (per capita). He reviewed the
challenges in maintaining the Vehicle Sticker program since it is the most costly
revenue source to administer without natural growth in annual revenue. Deputy
Director of Finance Lynn Jarog presented a hard cost analysis of the issuance of
vehicle stickers.
He stated staff proposes to eliminate the Vehicle Sticker Program. The $1.65 million
in revenue generated would be replaced through reallocation of revenues from the
General Fund and growth projected in sales and road and bridges taxes. However,
the Street Improvement Construction Fund would need to be revisited in 1-3 years to
ensure adequate funding. He stated next steps would be to develop a final
recommendation from the Finance Commission, present to Village Board at first
quarter Joint Workshop in April with final approval during discussion of the 2020
budget.
The following responses from staff were provided to questions from the Finance
Commission:
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• Cost to administer the vehicle sticker program does not include enforcement
and Finance Department's time allocated to vehicle stickers.
• If a person is ticketed for not having a valid vehicle sticker and they purchase
a vehicle sticker and pay the late fee then the ticket fine is waived.
• The Police Department conducts vehicle sticker compliance checks.
• $76,700 would be real savings from eliminating the vehicle sticker program.
• Mount Prospect's vehicle sticker fee is comparable to neighboring communities
which still have a sticker.
• Fairly good level of confidence that revenues would continue to support
reallocation.
VI. ANY OTHER BUSINESS
None.
VII. CHAIRMAN'S REPORT
None.
VIII. FINANCE DIRECTOR'S REPORT
None.
IX. NEXT MEETING
Thursday, February 28, 2019 at 7:00 p.m. at Village Hall.
X. ADJOURNMENT
Motion made by Commissioner Chokshi seconded by Commissioner Pekras. The
meeting adjourned at 8:50 p.m.
Alexander Bertolucci
Management Analyst
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