HomeMy WebLinkAbout05/28/2009 FC minutes
FINANCE COMMISSION
MINUTES OF THE MEETING
MAY 28, 2009
VILLAGE HALL BUILDING
I. CALL TO ORDER
The meeting was called to order at 7:07 p.m. Those present included Chairman Vince Grochocinski and
Commissioners Wayne Gardner, John Kellerhals, Tom Pekras and Ann Smilanic. Also present were
Finance Director Dave Erb, Deputy Finance Director Lynn Jarog and Finance Administrative Assistant
Lisa Burkemper. Commissioners Pam Bazan and Don Ocwieja were absent.
II. ApPROVAL OF MINUTES
The minutes of January 22, 2009 were deferred for lack of a quorum.
Commissioner Tom Pekras motioned to approve the minutes of March 19,2009. Commissioner Wayne
Gardner seconded the motion and the minutes were accepted as presented.
III. FOLLOW UP DISCUSSION TO JOINT WORKSHOP
Finance Director Dave Erb provided a summary of the various topics discussed at the April 28th Joint
Workshop. Since the Joint Workshop, another month of sales tax receipts has been received. Mr. Erb
stated that sales tax figures continue to fall, partially due to the close of the Wal-Mart store for
remodeling. Home rule sales tax and the state portion have declined as well. Mr. Erb stated that he
expects the state portion will probably come back as budgeted; however, the home rule portion probably
will not.
Mr. Erb provided a copy of a spreadsheet outlining the departmental discretionary budgets for 2009.
The spreadsheet showed three different contingency plans to address shortfalls in the budget. Currently
departments have been as1\ed to cut at the contingency # 1 level which equates to a total budget reduction
of $491 ,695. The cuts must be completed by the various departments by June 1 st.
Mr. Erb stated that any changes to the 2009 budget will directly impact the 2010 budget. Mr. Erb added
that staff will have to work hard to balance the 2010 budget and will probably have to hold the 2010
budget to 2008 levels.
Mr. Erb outlined the various funding options for members of the Illinois Municipal Retirement Fund
(IMRF) as well as the Police and Fire Pension Funds. Currently there is a 10% cap per year on the
IMRF rate and there is legislation pending that would cap the Police and Fire Pension Funds at 10% for
the next two years.
Commissioner Ann Smilanic asked ifMr. Erb would provide the total amount paid to IMRF in 2008 as
well as what has been paid in 2009. Mr. Erb stated he would provide the information to the members.
IV. REVIEW OF PROPOSED DEBT SERVICE POLICY
Mr. Erb stated that staff has recommended the establishment of a Debt Service Policy. Mr. Erb outlined
the four sections ofthe policy and asked ifthe members had any suggestions or comments related to the
content of the policy.
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May 28, 2009
Commissioner John Kellerhals asked if staff would consider adding verbiage giving the Village the
ability to do an advanced refunding of debt. After some discussion among the members, Commissioner
Kellerhals motioned to add that if it is beneficial to take advantage of favorable market conditions and
the Village would realize a 2-3% savings, the Village could restructure debt. Commissioner Tom Pekras
seconded the motion and the motion carried.
Mr. Erb stated he would add the information related to advanced refunding to section 2 as line item H.
Commissioner Ann Smilanic motioned to recommend the Village Board adopt the Debt Service Policy
as amended. Commissioner John Kellerhals seconded the motion and the motion carried.
V. REVIEW OF PROPOSED MONTHLY TREASURER'S REpORT
Mr. Erb outlined the documents that make up the new monthly treasurer's report. Contained in the
report are the Cash and Investment Position Report, Summary of Cash Activity by Fund Type and the
Statement of Investments.
Commissioner Ann Smilanic suggested that the beginning of the month total be added to the cash and
investment position report. Therefore, you could easily see the beginning of the month balance, any
changes during the month and then the ending balance.
Mr. Erb stated that the Statement of Investments Report has been changed and reflect the removal of
cash type investments; therefore, only certificates of deposit are shown.
Commissioner John Kellerhals suggested that the word restricted be used for funds that can not be
touched.
VI. UPDA TE ON 2008 ANNUAL AUDIT
Mr. Erb provided a brief overview of the preparation ofthe 2008 Annual Audit. Currently the audit is in
the final review stages. The first draft was received and is currently being reviewed. The audit
committee will also review the document before the final report is prepared. The final audit document
will be presented to the Finance Commission in July.
Mr. Erb stated there were two comments from the auditors regarding the document. The first comment
was a suggestion to update the Capital Asset Policy and the second was a suggestion on tracking
prepaids.
VII. OTHER BUSINESS
Commissioner Wayne Gardner asked if Standard and Poor's made any suggestions regarding the Fund
Balance Policy. Mr. Erb stated that the Village was able to show compliance with the policy and
Standard and Poor's did not make any suggestions regarding it.
VIII. CHAIRMAN'S REpORT
There was nothing to report.
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May 28, 2009
IX. FINANCE DIRECTOR'S REpORT
There was nothing to report.
X. NEXT MEETING: JUNE 25. 2009
Commissioner Ann Smilanic motioned to adjourn which Commissioner Tom Pekras seconded. The
meeting was adjourned at 9:50 p.m. The next meeting will be Thursday, June 25, 2009.
Respectfully submitted,
Lisa Burkemper
Administrative Assistant
Finance Departmel1t
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May 28, 2009