HomeMy WebLinkAbout07/25/2002 FC minutes RAFT
FINANCE COMMISSION
MINUTES OF THE MEETING
JULY 25, 2002
VILLAGE HALL BUILDING
DRAFT
I. CALL TO ORDER
The meeting was called to order at 7:00 p.m. Those present included Chairman John Kom and
Commissioners Charles Bennett, George Busse, Vince Grochocinski, Tom Pekras and Ann Smilanic.
Also present ~vere Village Manager Michael Janorfis, Assistant Village Manager Dave Strahl, Production
Coordinator TV Services Ross Rowe, Director of Finance Doug Ellsworth, Deputy Director of Finance
Carol Widmer and Finance Administrative Assistant Lisa Burkemper. Commissioner Ann Hull was
absent.
II. DISCUSSION REGARDING CABLE TV INTERGOVERNMENTAL AGREEMENTS
Chairman John Kom asked the commissioner's to change the order of the agenda to allow Ross Rowe to
participate in the discussion regarding Cable TV Intergovernmental Agreements since Mr. Rowe had
another meeting to attend that evening. The commissioner's agreed and the agenda was changed
accordingly.
Ross Rowe provided an overview of the village's intergovernmental programming efforts. Mr. Rowe
provided information on the various organizations currently participating in the programming as well as
a few organizations that are scheduled to be participants in the coming months. Commissioner Ann
Smilanic asked if it was our goal to get as many people or entities involved as possible. Mr. Rowe stated
the village would like to get more entities involved and sees a need in many organizations and/or groups
to get their information out to the residents. Mr. Rowe also stated that our costs are reduced as more
entities become involved. Commissioner Tom Pekras asked if the village would lose some of their
program-ming time as more entities are added. Mr. Rowe stated that currently the village averages 10 -
12 hours of programming per month and the addition of other entities would not take away any of our
time.
[[I. APPROVAL OF MINUTES
Commissioner Tom Pekras motioned to approve the minutes of May 23, 2002. Commissioner Charles
Bennett seconded the motion and the minutes were accepted as presented.
The minutes of June 27, 2002 were deferred until the August 22, 2002 meeting.
IV. REVIEW OF 2001 COMPREHENSIVE ANNUAL FINANCIAL REPORT
Finance Director Doug Ellsworth summarized the 2001 Financial Annual Report. Mr. Ellsworth stated
that the CPA firm Sikich Gardner & Co. performed the audit and gave the report an unqualified opinion.
An unqualified opinion means the auditors found the report to be presented and prepared in accordance
with generally accepted accounting principles. Mr. Ellsworth further stated that revenues were $ t 10,535
less than projected and expenditures showed a positive variance of $280,365 over the 2001 revised
budget.
Commissioner Charles Bennett asked where sales tax figures fall in the breakdown of revenue types?
Mr. Ellsworth stated the figures are included in the intergovernmental category.
V. MID-YEAR BUDGET REVIEW
Finance Director Doug Ellsworth gave a brief update of the 2002 Budget. Mr. Ellsworth stated that
including the April amendments the budget shows $28,382,315 in revenues and $28,594,265 in
expenditures. The deficit of$211,950 exists because of uncompleted projects from the 2001 Budget that
have been carried over as well as some one-time costs incurred with the temporary relocation of
Television Services and Human Services. Most recent figures show the village is now looking at a
deficit of about $700,000, which is about $500,000 more than previously anticipated.
Mr. Ellsworth stated that one of the largest positive variances in revenues is in Sales Tax, which is
projecting an $181,036 variance. Another positive variance is the Cable TV Franchise Fee, which is
showing receipts of approximately $75,000 over projections. Mr. Ellsworth further stated that the
largest shortfall in expenditures is in State Income Tax, which is showing a possible shortfall of
$530,000. Other shortfalls anticipated are $72,000 in photo processing tax and $82,000 in state use tax.
Mr. Ellsworth stated that expenditures as of June 30th total $13,272,096, w?fich represents 46.4% of the
total budgeted amount. Mr. Ellsworth then discussed in detail the Refuse Disposal Fund, which is
expected to be $165,000 below budget. This is due to the fact that the Solid Waste Agency recently sold
a balefill site and those monies will be used to reduce the agency's debt service costs therefore reducing
our debt service costs to the agency. Mr. Ellsworth also mentioned that if the Village Board approved
the savings realized by the drop in costs could be funneled to the General Fund to help offset the deficit.
Mr. Ellsworth lastly discussed the 2003 budget forecast. Mr. Ellsworth stated that originallythe village
was looking at a deficit of $639,552, however the most recent projections show a deficit orS t,232,588.
Commissioner Ann Smilanic referenced the Budget Revenue Report for period ended 6/30/02 and asked
why the General Store Lease receipts are well below the amount budgeted for the year. Village Manager
Mike Janonis stated that they were in arrears and he is working with the tenants to resolve the issue and
is reviewing their tax returns.
VI. DISCUSSION REGARDING COMPENSATED LEAVE POLICIES (SICK AND VACATION BUY-BACK)
There was a discussion regarding the compensated leave program available to village employees.
Assistant Village Manager Dave Strahl stated that the programs have been in place for quite a long time
and have been incorporated into the various union contracts. Commissioner George Busse stated that he
felt that this was an aggressive buyback program as compared to other communities. Mr. Busse stated
that he felt the program was a nice benefit but at a huge cost to the village. Mr. Busse also asked
whether the program was in place to supplement employee salaries to bring their salaries in line with
other local municipal employees. There was a brief discussion on comparing the program with other
communities. Mr. Busse stated that one could not solely compare compensated leave programs in other
communities and that one would have to take into consideration salaries and other benefits as well.
VII. REVIEW OF 2002 BUDGET TO DETERMINE NON-ESSENTIAL BUSINESS
There was a brief discussion among the commission members regarding the topic of non-essential
business. The commissioner's decided to defer the discussion until the August meeting. This would
allow the commissioner's ample time to look at the budget as well as specific programs that should be
looked at as possible items to be eliminated from the budget. Village Manager Mike Janonis also
suggested that the commissioner's look at possible revenue increases. Commissioner George Busse
agreed and stated he thought the commissioner's look first at what can be eliminated and then look at
what revenues could be raised.
III. CHAIRMAN'S REPORT
Chairman John Korn highlighted the topics discussed at the board meetings that have taken place
recently.
IX. FINANCE DIRECTOR'S REPORT
There was nothing to report.
X. OTHER BUSINESS
Commissioner George Busse handed out a draft plarming document to the other members outlining
some of their recommendations for the year 2003 Budgetl Upon further discussion, the members of the
Finance Commission drafted the attached memo (see Attachment A). Commissioner Ann Smilanic
motioned to approve their recommendations for the Proposed 2003 Budget and present them to the
Mayor and Village Board of Trustees. The motioned was seconded by Commissioner Vince
Grochocinski and carried.
XI. NEXT MEETING: AUGUST 22, 2002
Commissioner Ann Smilanic motioned to adjoum which Commissioner Charles Bennett seconded. The
meeting was adjourned at 9:45 p.m. The next meeting will be August 22, 2002.
Respectfully submitted,
Lisa Burkemper
Administrative Assistant
Finance Department