HomeMy WebLinkAbout03222011BUDCommittee Members Present:
Adrina Davis
William Flaherty
Ed Herlihy
Jerry Klenck
Harry Marshall
Christine Vicars
Brad White (absent unexcused)
Al Alvarez, Alt (absent)
CITY of
HOME OF PELICAN ISLAND
SEBASTIAN BUDGET REVIEW ADVISORY BOARD
MINUTES
TUESDAY, MARCH 22, 2011 6:00 P.M.
SEBASTIAN CITY HALL
1225 MAIN STREET
1. Chairman Ed Herlihy called the meeting to order at 6:05 p.m.
2. The Pledge of Allegiance was recited.
3. Roll Call:
Staff Present:
City Manager, Al Minner (Ex- Officio Member)
Administrative Services Director, Debra Krueger
Finance Director, Ken Killgore
City Clerk, Sally Maio
4. Introduction of Members
Each Board and Staff member introduced him /herself and gave a brief background.
Chairman Herlihy said the Committee needs to select a Chairman and Vice Chairman.
MOTION by Mr. Davis and SECOND by Mr. Klenck to appoint Ed Herlihy as Chairman
passed on a unanimous voice vote.
MOTION by Mr. Herlihy and SECOND by Mr. Klenck to appoint Chris Vicars as Vice
Chairman passed on a unanimous voice vote.
5. Approval of Minutes:
A. Meeting of July 12, 2010
B. Meeting of August 18, 2010
MOTION by Mr. Marshall and SECOND by Mr. Davis to approve the minutes passed
unanimously on a voice vote.
Citizen Budget Review Advisory Board
March 22, 2011
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C. Comments by City Manager
The City Manager said if anyone on staff can do anything to help members they are
always welcome, said this is a kickoff meeting for FY 2012 and for the 1 quarter 2011
budget amendment, and gave brief highlights on the good audit report just received and
some of the minor adjustments made as recommended by GASB, which makes the
books more open.
He said staff has started on some FY 2012 issues, and two things discussed this
morning among staff were that they are developing a plan, and while assessed values
may continue to decrease, other revenues may be up, which are not quite balancing but
helping, and the budget could be offset by those slight increases. He said this year's big
worries are where ad valorem is going and personnel health insurance costs, and those
issues will not be known until summer when the valuation comes in, insurances are bid
and we deal with union negotiations.
Mr. Klenck said last year the Board made a motion to have Council take a look at the
additional one cent gas tax available to the County and asked whether Council had
considered it and what was the outcome. The City Manager said he didn't think the
Council picked that up and would ask the Clerk to research it, but the answer was
probably no, noting we may not be able to tap into it. Mr. Klenck said we are one of only
18 counties that don't use it and he did not understand why. The City Manager said our
elected officials have shied from any tax increases and it is a political issue. The
Administrative Services Director said she would look into it.
Mr. Klenck asked if there had been any further action on police officers taking cars
home. The City Manager responded that during negotiations on the PD CBA last
summer, management did not press hard on that issue due to other concessions being
requested, i.e., furloughs, merit, COLA and health insurance issues. He said the PBA
argued the furlough days, so in FY 10 they filed a grievance on that issue, and in FY 11
we bogged down on continuance of furlough, no merit and no COLA and also tried to
decrease the City's contribution for health insurance. He said for FY 11 the City asked
for a $25 contribution from employees for health insurance, which helped the City pick
up $25,000 from both unions, so they did not get to the take home policy which will be
discussed for FY 12. Mr. Klenck said the Press Journal noted that the cost of the take
home policy was $53,707.
The Administrative Services Director said staff calculates the cost at $25,000, and that
the newspaper editorial was probably based on the IRS mileage estimate. The City
Manager said there is a benefit of having vehicles in the neighborhoods, noting most
agencies utilize this and it is a show of force, that the City had not enforced their 20 mile
radius, and reiterated they have shown the actual cost to be closer to $25,000. Mr.
Klenck asked if this is a taxable income issue. The City Manager said the Police
Department is exempt from that. Mr. Klenck said the article says 19 cars are going out.
Mr. Klenck then asked about the huge jump in cash reserves, and Mr. Killgore said this
was simply reflective of projects that have not yet been completed.
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Citizen Budget Review Advisory Board
March 22, 2011
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Mr. Davis asked if the City Manager intended to continue with the 25% contribution from
employees for health care. The City Manager said it was actually a $25 employee
contribution, and explained that one of the problems with early budgeting is that in these
conversations we go in eighty directions and then we use three of them. He said staff
has really taken it on the chin, has kept a positive attitude, is accomplishing things, but
as we continue to get tighter, there are few things we can look at to balance the budget
and it may not appropriate to talk about that nine months out. He said he thinks there is
a plan, staffs know where the financial blocks are, and he wanted to avoid the trepidation
that employees feel as they hear and read about these issues.
Mr. Herlihy agreed with him, saying until you know what the revenue figures are, you can
only speculate. He read from an article which notes nearly 20% of all Florida homes are
vacant and questioned what that will do to assessed valuation, and questioned will this
year be even tighter than last year and have we seen the bottom.
Mr. Klenck asked what the second of two police vehicles listed in the documents was.
The Finance Director responded that this shows projects carried forward from the last
fiscal year, noting one vehicle was not delivered and paid for from the previous year, and
when it is, it can be closed out. The Administrative Services Director said actually the
Police vehicle replacement budget decreased from $385,000 to $276,500 for current FY
2011.
The City Manager briefly addressed the airport issues, noting the airport fund is currently
$750,000 in the hole, owes the general fund $200K loaned to pay off a settlement, and
owes about $500K to DST for grant match for Hangar A and Hangar B projects, noting
the other monies for those projects were FDOT grant funded. He said conceptually
where they are going is really positive, citing the airports' use as an economic
development tool, such as LoPresti and V- Raptor which have and will bring in 28 and
20 -25 new jobs respectively. He said staff has been successful with marketing office
space in the Airport Administration building at a cost of $8 per square foot,
improvements and infrastructure have been completed on the Airport Industrial Road on
the east side and attempts are being made to do the same on the west side.
Mr. Flaherty asked if management looks at what other cities are doing with employee
issues. The City Manager responded the City obtains data from like cities, with similar
populations and services. He listed some of the cities and said we like to try to stay in
the middle of all of them when it comes to salary and health care. He also added the
City's health care provider also provides a good market basket of benefits and we also
throw in the school district.
D. Review First Quarterly Report FY 2011
The Finance Director gave a brief overview of the first quarter budget amendment,
noting that every quarter a budget amendment resolution is brought before City Council
reflecting necessary changes to the adopted budget, citing in Exhibit "A" the changes
reflected in this amendment are minor general fund adjustments which have already
been approved by the City Manager under his authority, and the carry forward balances
in various other funds previously noted.
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Citizen Budget Review Advisory Board
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He reviewed the General Fund Summary, citing the decrease in carry forward cash
reserves to $4.9M, stating that if you look at the FY 2010 CAFR, staff took the lead in
changing its governmental accounting practice which required us to present the fund
balances differently than had been done in the past. He said under the new practices,
the overall fund balance of $4.9M as one number won't be found in the financial
statements, but is now broken into categories which will add up to the total available
funds which aren't tied up in things such as inventory, prepaid insurance, or loans or
advances, and what is shown in committed is money to be spent but was not spent by
year end. Mr. Killgore noted on the spending side the departments overall are at about
22 which is better than in prior years for the first quarter.
Mr. Flaherty said coming from the private side and as a novice to municipal budgeting,
he is curious to know what percentage of revenues are expected in the first quarter and
are we getting what we are supposed to be getting. Mr. Killgore said there are more
detailed excel sheets in the Finance that show a clearer picture of revenues received.
He noted local option gas tax and discretionary sales tax revenues only reflect two
months of receipts due to their accrual process.
He continued with a brief detail of the other miscellaneous revenue funds on page two,
and enterprise funds on page three, noting the Golf Course fund is showing a negative,
but that they had paid off their bond and no longer have debt service which hopefully will
erase the negative numbers. He said Building revenues came in slightly higher than
expected.
Mr. Killgore said, on the spending side, department expenses came in overall at
approximately 22 and there were no significant issues.
He then went on to the Capital Project Status Report and Mr. Flaherty, using police
vehicles as the example, noting the difference in the original budget of $385,000 and
total expenditure of $210,981 and its difference with the balance to complete number of
$174,018, asked if we are on target. Mr. Killgore said there will be an additional $20K to
$25K coming in for final payment and that they will be able to see a clearer picture in the
2 quarter budget amendment.
In response to Mr. Davis, Mr. Killgore reiterated that the carry forward amount reflects
funds approved in this fiscal year but not received or paid for.
Mr. Killgore went on to briefly explain the City's investments in the total amount of
$10,563,232 as set out in the Quarterly Investment Report in the agenda packet, noting
that the City recently employed a new investment advisor, cited the breakdown of the
City's investments in SBA, CDs, and US Treasury and Agency Bonds, further detailed in
the report.
He closed by briefly describing the individual department accomplishments' report.
Mr. Flaherty noted in the original budget we list goals and objectives for each
department and said he was trying to correlate those with the listed accomplishments in
this report to ascertain if those goals were either accomplished or still on the radar.
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Citizen Budget Review Advisory Board
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The City Manager said staff tries to have a program performance based line item
budget, but we don't keep up with those goals every year, there may be some
collaboration and sometimes we do, but we have not been aggressive in updating the
goals that get repeated. He said we try to keep goals broad, Council does a good job of
letting staff know what they want to do, and staff does a good job of getting those things
done. He said some of the reports are micro and perhaps someone could correlate the
goals to them, and maybe we need to do a better job of setting goals.
Mr. Flaherty said it is all good stuff, there is tremendous of amount happening and its
good to know. The City Manager said the Clerk, Council and Finance Department goals
are concise, but as you get into some of the other departments they are so busy trying to
get things done, the last thing you look at is their goals and objectives, and he looks at
this as constructive criticism and perhaps needs to be tightened up.
In response to Mr. Klenck, the City Manager said the City Garage is consolidated under
Public Works. The Administrative Services Director said her office can provide an up to
date budget report and then explained recent changes including the hiring of a new
Garage Superintendent, Greg Schmidt, the new oil and gas company offer, new
inventory, elimination of excess some which is going to auction, and cited Mr. Schmidt's
organization and efficiency skills.
Mr. Herlihy asked if there is any upward trend for the Golf Course. The City Manager
said he thinks the first quarter report shows signs of coming back, the two recent months
have been very strong, and he did not see a problem with them hitting their estimate, the
negative being the low threshold.
Mr. Herlihy asked about the Building Fund and the City Manager said staff budgeted
extremely low at $355,650 but the department is already at 40% of budgeted revenues.
He did note that building development will slow down in the summer, while Golf Course
activity will increase.
Mr. Klenck asked if we are still working on annexation. The City Manager said he did
not see Council making an aggressive push on annexation, said we had kept in touch
with Ansen in regard to the property at CR 510 and CR 512 which they ultimately
decided not to annex at least for the near future.
Mr. Herlihy said this budget amendment will be presented to Council tomorrow night,
said sometimes someone from this Board comments to Council, and asked if the
members would like him to make brief comments on what occurred at this meeting. He
noted that in the recent 2010 audit report no problems were found, and this is something
the public needs to know. There were no objections to his making a report.
E. Discussion Regarding Committee Functions and Meetings for 2011
F. Set Meeting Schedule
He said the next meeting is scheduled for May 9, departments submit their budgets the
middle of May, estimated property value is available June 1, and the Committee will get
the budget on June 17. He said if the Board needs an additional meeting between June
17 and June 28 it can schedule that at a later time, he cited the Board's report to Council
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Chairman Ed Herlihy
scheduled for July 19. The City Manager asked if they could keep the schedule as it is
for now, noting they will have contact with him and staff.
Mr. Flaherty said it is a formidable document, and when the Board meets on June 28
there will be a lot, and might we need more time. The City Manager said we could break
it down into funds, and talk about the schedule a little more at the May meeting.
Mr. Herlihy said there is more and more participation and it may need to be broken down
and agreed we can see where we are at the May meeting. He encouraged members to
meet individually with the City Manager. The City Manager said there are other
committees that need to see the budget, citing Parks and Recreation and Planning and
Zoning input on the CIP.
Mr. Herlihy said this Board has not spent much time discussing the Capital budgets in
the past, and that needs to be discussed.
In response to Mr. Flaherty, the City Manager said his time is available to anyone even if
there is duplication in questions, and he is never too busy to speak with them.
Mr. Herlihy expressed concern about the Sunshine Law and its effect on their ability to
speak to one another.
The City Manager said he and the Administrative Services Director and Finance Director
are interchangeable on the budget, and if the members talk to one, they have talked to
all.
10. Being no further business, Chairman Herlihy adjourned the meeting at 7:19 p.m.
Approved at the May 24, 2011 meeting.
Sally A. Mai., MMC City Clerk
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