HomeMy WebLinkAbout03/25/2004 FC minutes
FINANCE COMMISSION
DRAFT
MINUTES OF THE MEETING
MARCH 25, 2004
VILLAGE HALL BmLDING
DRAFT
I.
CALL TO ORDER
The meeting was called to order at 7:00 p.m. Those present included Chairman John Korn and Commissioners
Charles Bennett, Vince Grochocinski, Ann Hull and Ann Smilanic. Also present were Finance Director David
Erb, Deputy Director of Finance Carol Widmer and Finance Administrative Assistant Lisa Burkemper.
Commissioner Brian McPartlin arrived at 7: 10 and Commissioner Tom Pekras was absent.
II.
ApPROVAL OF MINUTES
Before the approval of the minutes it was noted that the March 25,2004 agenda incorrectly stated the approval
of minutes was for the January 22, 2004 meeting instead of the February 26, 2004 meeting.
Commissioner Charles Bennett motioned to approve the minutes of February 26,2004. Commissioner Ann
Hull seconded the motion and the minutes were accepted with the correction of two typographical errors.
III. DISCUSSION ON REVENUE OPTIONS AND LONG RANGE FINANCIAL PLAN II
Long Range Financial Plan II
Finance Director David Erb distributed copies of the Long Range Financial Plan II to the commission
members. Mr. Erb then provided an overview of the plan and outlined several items of special focus.
One item discussed was the Capital Improvements Plan, which has had no transfer from the general fund since
2002. A total of $1.6 million in projects have been deferred since 2002. Mr. Erb stated the fund would have a
deficit balance by 2005.
Another item discussed was the Street Improvement Construction Fund that is currently being funded by the
food and beverage tax and utility taxes. However, the first quarter cent of home rule sales tax will be available
to fund projects in 2005. Also discussed was the Risk Management Fund, which has a $400,000 shortfall in
2004. The shortfall is due to the volume of liability/workman's comp claims as well as increases in health,
liability and other insurance premiums. Mr. Erb mentioned that the village is self insured up to $250,000, has
excess insurance for $251,000 to $2,000,000 and anything over $2,000,000 is covered through the High Excess
Liability Pool. Commissioner Ann Smilanic asked where the money comes from to pay the self-insurance
amount up to $250,000. Finance Director David Erb stated that the amount is funded and a reserve is set up
within the financials.
There was a discussion on the 2005 General Fund. Currently the projected deficit for 2005 is $1.0 million and
the deficit is projected to grow to $4.63 million by 2009. Commissioner Ann Smilanic asked ifthe village was
being conservative in projecting state revenue assumptions. Mr. Erb stated that we are taking a very
conservative approach to the state revenues. Mr. Erb stated that at the mid year budget review the village
should have a more definite picture of the upcoming budget. Commissioner Ann Smilanic also asked what the
significance of a 25% reserve on fund balance is. Mr. Erb stated that 25% allows for significant cash flow
through the two installments of tax bills. Furthermore, GFOA recommends 25 % or 3 - 6 months of operative
revenues, which is the norm.
Revenue Alternatives
Finance Director David Erb outlined several alternate revenue options such as direct billing of refuse,
changes/increases in ambulance billing, adjusting the property tax levy for pensions and refuse, increases in
local taxes and increases in business license fees. Chairman John Korn asked what the limitations were for
increasing the home rule sales tax since it was just increased for the year beginning 2004. Mr. Erb stated that
there are no limitations except that the tax must be raised in \4 % increments.
Commissioner Ann Hull asked if it is necessary to look for revenue alternatives for the 2005 Budget that would
start generating money sooner than needed or should the village wait to implement the increases. Mr. Erb
stated that it would be fine to start now and plan for future potential deficits.
Commissioner Ann Hull stated she was interested in a discussion on where the commission members stand on
the refuse/property tax direct billing issue. Commissioner Brian McPartlin and Charles Bennett agree that a
graduated refuse program starting now through 2009 would be more palatable. With the direct bill program
evolving through 2009 as a cost share program the village could build a percentage for the first year another for
the second, etc. This would allow the cost share to increase slowly.
Finance Director David Erb stated that currently $167,000 is generated from business licensing and that there
has not been a rate since 1986. Mr. Erb mentioned that we could discuss changing the fee structure if business
license fees are to be increased.
Commissioner Ann Hull stated that if the village is looking at increasing revenues maybe they should also make
sure there aren't expenditures that should be looked at. She gave the example of funding for Capital
Improvements.
Commissioner Ann Smilanic asked if some properties are taken off the TIP what happens to the money that was
previously going to the TIF. Mr. Erb stated that the money would be divided among all the taxing districts
once the properties were no longer in the TIF.
In conclusion the members came up with a list of priorities they would like to see accomplished:
1.
2.
3.
Balance the Budget
Fund the Capital Improvements Plan
Increase Fund Balance to the 25 % level.
Commissioner Brian McPartlin stated that he thought all salaries and positions were frozen until further notice.
Deputy Director of Finance Carol Widmer stated that salaries were not frozen; however, certain positions have
remained open and unfilled.
IV. CHAIRMAN'S REPORT
There was nothing to report
V. FINANCE DIRECTOR'S REpORT
There was nothing to report.
VI. NEW BUSINESS
There was nothing to report.
VII. Next Meeting: April 22, 2004
Commissioner Charles Bennett motioned to adjourn which Commissioner Brian McPartlin seconded. The
meeting was adjourned at 9:59 p.m. The next meeting is scheduled for April 22, 2004.
Respectfully submitted,
Lisa Burkemper
Administrative Assistant
Finance Department
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