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HomeMy WebLinkAboutPacket - 04/01/2019 - Finance and Personnel CommitteeFinance and Personnel Committee Meeting April 1, 2019-5:30 PM McHenry Municipal Center —Council Chambers 333 S Green Street McHenry, IL 60050 AGENDA 1. Call to Order. 2. Roll Call. 3. Public Cornment: Persons wishing to address the Committee will be asked to identify themselves for the record and will be asked but are not required to provide their address. Public comment may be restricted to three -minutes for each individual speaker. Order and decortan shall be maintained at public meetings. 4. Motion to approve the March 25, 2019 Finance and Personnel Committee meeting report. 5. Discussion/Recommendation-Draft Fiscal Year 2019/2020 Budget or an Alternative Fiscal Year 2019/2020 Budget 6. 2019/2020 Proposed Finance &Personnel Committee Schedule 7. Other Business 8. Staff Reports. 9. Motion to adjourn the meeting. Tke Cill' of :llcHwtry is dedicnled to providing its eitlzens, Lusivasses, mtd risitaa with !Ne /tigketl qurrfity of progrnnts mrd services in n cuslourer-oriented, efficient, nud frscnllp respmu•iLle nuutner. SPECIAL FINANCE AND PERSONNEL COMMITTEE Monday, March 25, 2019 Municipal Center Council Chambers, 5:30 PM Call to Order: Alderman Curry called the meeting to order at 5:30 p.m. R011 Call: Deputy Clerk Meadows called the roll. Roll call: Members present: Chairman Curry, Alderman Schaefer and Alderman Mihevc. Also in attendance: Administrator Morefield and Finance Director Lynch. Alderman Curry recognized the fact that Alderman Santi was also in attendance. Public Comment: Alderman Curry asked if anyone in attendance wished to comment on any matter listed on the agenda. Alderman Santi provided the Committee Members with a brief comment regarding the proposed FY-19/20 Budget. He noted that he was not in favor of utilizing the new sale tax and telecommunication tax revenues to fund additional personnel cost. In his opinion the new revenues streams should be used to fund Capital Improvement projects and vehicle purchases. Motion to approve the March 11, 2019 Finance and Personnel Committee meeting report Alderman Curry asked the Committee Members if they had any comments with respect to the March 11, 2019 Finance and Personnel Committee meeting report. The Committee Members offered no comments. A Motion was made by Alderman Mihevc and seconded by Alderman Schaefer to approve the March 11, 2019 Finance and Personnel Committee meeting report as presented. Roll call: Vote: 3-ayes: Alderman Mihevc, Alderman Schaefer and Alderman Curry. 0- nays, 0-abstained. Motion carried. Discussion/Recommendation-Fiscal Year 2019/2020 Budget Administrator Morefield provided the Committee Members with an overview of the revised FY- 19/20 Budget. He reported that the Committee along with Staff had recently reviewed the proposed budget on March 12 and as a result of the input provided at that meeting Staff has since amended the proposed budget and made adjustments to the General Fund Miscellaneous Revenues along with adjustments to the Fund Summary pages for the Administration, Community Development, and Street Departments. Based on these changes, the proposed revenues has decreased by $135,000 and expenses have decreased by $154,374. Administrator Morefield continued on to report that the amendment to the Administration Fund Summary reflects capital item expenditures that will be paid in full or in part through the General Fund. In addition, the Community Development, Public Works and the Enterprise Fund Summaries reflect amendments to include uniform expenses which were inadvertently omitted. Alderman Schaefer asked if the amended FY-19/20 Budget reflects the elimination of vehicle stickers. Administrator Morefield replied yes, the General Fund has been amended to reflect the decrease in anticipated revenue which were once generated from the sale of vehicle sticker in the amount of $145,000.00 along with the expenses associated with the sale of vehicle stickers in the amount of $21,484.00, Administrator Morefield went on to report that the draft budget also included the expenditure to fund the Boone Creek dredging project. However, the budget is balance and still provides funding of operational expenses for 90 days. Although the fund policy does require 180 day of operational cost on hand. The City will have to draft a plan to replenish the General Fund. However, the plan will not have to be implemented at this time. Alderman Curry distributed a handout outlining his concerns with respect to the proposed budget. He noted that Staff is proposing to increase personnel and contract service cost in the estimated amount of $1,068.517 which exceeds the newly projected revenues gains from the in the local sale tax and the telecommunication tax. In addition, this action would leave no additional funding for Capital Improvements. In his opinion the proposed budget and staffing levels is unstainable. The departmental overtime percentage does not justify an increase in staffing levels. A lengthy and lively debate ensued. Alderman Curry made a motion that directs the Committee to reject this budget and also directs Staff to provide a budget document which eliminates any new previously proposed positions and present the new document to the Committee at the April 1, 2019 Finance and Personnel Committee meeting. Alderman Mihevc stated that he would second the motion if the language was amended to state that the Committee directs Staff to draft an alternative budget which eliminates the creation of any new Staffing positions. Alderman Curry concurred with Alderman Mihevc's amended motion. A Motion was made by Alderman Curry and seconded by Alderman Mihevc to direct Staff to draft an alternative budget which eliminates the creation of any new Staffing positions. Roll call: Vote: 3-ayes: Alderman Curry, Alderman Mihevc and Alderman Schaefer. Motion carried. Staff Reports Staff offered no reports at this time. Motion to adjourn the meeting A Motion was made by Alderman Schaefer and seconded by Alderman Mihevc to adiourn from the public meeting at 6:45 p.m. Roll call: Vote: 3-ayes: Alderman Schaefer, Alderman Mihevc and Alderman Schaefer. 0-nays, 0-abstained. Motion carried. Respectfully submitted, Debra Meadows, Deputy City Clerk Reviewed and approved this day of 2019, Alderman Curry, Chairman A C D E F H J K L M N O 1 General Fund - Revenues, enditures and Fund Balance Summary 2 3 4 5 Actual i Actual Actual Acttial ACLUal Actual Budget Anticipated Bud"Ut Variance S Variance % 6 7 6,172235 7,062262 8,654,575 1%150,308 10,338,848 7,303,780 7,266,953 7266,953 71325,415 58,462 0.80% 8 9 Pro a Taxes 5,131,967 4,942,359 - 0,00% 56124,611 5,134,224 5,139,820 50103,443 4,947,812 4,942,359 409450032 10 State Sales Tax 60276,057 6,684564 6,965,782 7,039,037 7261,972 7,659,203 7,699,625 7,609203 7,879,467 179,842 2.34% 11 Local Sales Tax 1,889,994 L994,108 1,965,987 1,930,507 1,945,606 1,988,773 1,972,882 2,018,773 2,786,908 814,026 41,26% 12 State Income Tax 2,553,914 2,577574 2,719,568 2,760.806 2,544.%7 2,456,160 2,585,834 1 2,606,160 2,719,444 133,610 5,17% 13 Smte Re IacementTax 63,090 74513 70,909 74272 77,522 59,769 70,000 64,557 650000 (5,000) -7.14% 14 State TelecommunlatlonsTax 172,143 163,424 133,945 143,736 143s912 129,378 1 135,000 121,378 285,000 150,000 111.11% 15 Pull Tabs 1,313 1,729 995 U52 896 10000 1253 1,000 0.00% 16 Intertrack Wagering 82,759 65,150 64,814 63,467 56588 49,872 52,000 48242 49,000 (30000) •5.77% 17 Video Gaming 31,688 122,178 211527 272,108 431,980 522,691 430*000 592,691 560,000 130,000 3023% 18 Fancbh;c Fees 297253 295,166 306,122 324,114 351,301 344,775 345,000 329,775 320,000 (25,000) -725% 19 Licenses and Permits 312,976 317,332 323*706 427,998 411*097 i 361L219 351LD00 411,078 230,000 (128,000) •35.75% 20 Fines and Forfeitures 407230 409,760 383,932 406,452 604,871 366,411 364,3DD 337,763 332,000 (32,300) -8.87% 21 ChargcsforServices 1,209,955 1,162,2D8 10177,601 1233,119 1,168,023 1,142,382 1,215,134 1,263,470 1,270,087 54,953 4,52% 22 Reimbursement 427,300 112,911 557,855 752,987 1,327231 20127:111 2,050,606 2,133,446 2,045,962 (4,644) -023% 23 Interest Income 8,199 2,199 2218 13,508 45,543 80,010 35,000 154297 120,000 85,000 242.86% 24 Donations 14,823 1 17,772 21402 13.500 12550 17279 10,000 3250 1100000 - 0.00% 25 Miscellaneous 178,790 241,657 265,599 64212 430,729 251525 43,000 135,820 444200 401200 933.02% 26 TOTALREVENUE 19459451 19,777,155 20,306,986 20,659,643 21,918,987 221514,456 22,3091740 22,976,188 24,060,427 1,750,687 7,85% 27 28 29 Persomcl 12,359,946 1$826,464 13,223,387 13,815545 14,782,035 16,450,544 16,798,402 17255282 456,880 2.72% 16,665p33 30 Contractual 1,542,668 1,657,086 1,696261 1,910,655 1,926,080 2,170,853 1,934,364 1,930,974 2,023558 89,194 4.61% 31 Su Iles 841,898 812219 789214 764,364 861,454 896,035 I 80tL170 766,127 843,095 34,925 432% 32 Other 275,634 315,431 441,011 496,698 603299 786570 709,300 790*191 814,450 1050150 14,82% 33 Ca Ital Outia 3,415 177,462 126271 130,946 210,601 355,432 1,426,150 892,695 1,566,575 140,425 9.85% 34 Transfers 3,145,863 2,396,180 2535,109 3260,456 6,570,586 1;891,849 1,872.306 1,872506 1,620.589 (251,717)-13.44% 35 TOTALEXPENDnvm 18,169p24 18,184,842 18,811,253 20p378,664 24,954,055 225511283 23,548*692 22,9171726 24123,549 574,857 2,440A TOTAL OPERATING EXPENDITURES 17r416,009 17500,880 17,847,734 18,749,671 19,947,884 221195,851 22,122,54Z 22,025,031 22556,974 434,432 1,96% 36 37 38 39 40 890,027 1,5921313 1,495,733 2801979 L,035,068 1592513 1,495,733 280,979 3,035,068 8,654,570 5 10,150508 10,431,Z87 7203,780 36,82 1238,952 58462 6( 3,122) 63,122 7,262293 � 3( 6,827) I 1 7266,953 1,2( 38,952) 58,462 6,028,001 7525,415 41 42 43 44 75 Less Unassigned-120 days Assl cd for Co Ital 890,027 7,062,262 5,806207 1.256,D55 5,997,898 6,223,320 6,775,D24 70303,780 70350,447 j 7,450,000 7,518991 2,656,677 3,926,988 3,656263 83A94 1,421,999 193,576 A 1 B 1 E I G I I I 1 I K L M N 1 Human Resources - Fund Summ and 100, De artment 05 2 3Account 4 Account FY15/16 Description FY16/17 FY17/18 FY18/19 FY18/19 VY19/20 Variance Variance- 5 6 SaWlBene 4010 Salaries 99,140 50191 5,53% 7 93,949 95,423 8 4310 Health Insurance 90195 81866 9,423 228 2.48% 9 4320 Dental Insurance 417 398 428 11 2.64% 10 4330 Life Insurance 41 34 41 0.00°h 11 4340 Vision Insurance 70 67 73 3 4,29% 121 4410 FICA Medicare 7,187 7,200 7,585 398 5,54% 13 4420 IMRF Retirement 11,743 11,082 10,905 838 -7,14% TOTAL SALARIES/BENEFITS 122,602 123*070 127,595 4,993 4,07% 14 15 16 17 5110 Contractual 38,125 8,181 27.32% 29,944 21,408 18 5410 Dues #DN/0! 19 5420 TravelExpense - #DN/0! 20 5430 Training 4,000 4,500 500 12.50% 21 22 5450 Publications #DN/0! TOTAL CONTRACTUAL SERVICES 33,944 21,408 42,625 8,681 25,57% 23 24 6110 Materials and Supplies _ 11 #DN/O. 25 26 6210 Office Supplies TOTAL SUPPLIES - - - #DN/0. ! - #DN/0! 27 28 29 Offf fr` 30 6940 Administrative Expense #DN/0. ! 311 321 9922 Purchase of Services - Information Tech 8,237 8,237 8,581 344 4.18% TOTAL OTHER 8,237 81237 80581 344 4,18% TOTAL HUMAN RESOURCES178,801 0 8.510A 33 34 A I B I E I G I I I J I K L M N 1 1 Police Department- Fund Summary (Fund 100, Department 221 7 4010 Salaries (Includes 4030 in FY17 8 4020 Sworn Salaries 9 4030 Salaries - Part Time 10 4050 Overtime 11 4055 Sworn Overtime 12 4080 Career Ladder 13 4310 Health Insurance 14 4320 Dental Insurance 15 4330 Life Insurance 16 4340 Vision Insurance 17 4410 FICA Medicare 18 4420 IMRF Retirement 19 4430 Contribution - Police Pension 20 4510 Uniform Allowance 21 TOTAL SALARIES/BENEFITS 22 23 24 5110 25 5310 26 5320 27 5370 28 5410 29 5420 30 5430 3125450 440 32 Meter P 938,382 356,353 322,428 327,068 344,317 340,Sfi4 13,496 44130/ 4,710351 154,867 3,400/ 19,800 - 0,000/ 5,000 0.000A 244,500 0.000/ 15,000 2,000 15,380/1 1,026,643 40,368 4,090/ 39,896 1,800 4,720/ 21163 41 1,930/ 3,210 1,243 63,190/1 408,144 13,033 3.300/ 38,577 (3,550) 443(/ 2,082,421 62,718 3,110/ 29,800 - 0.000/ 8,966,069 286,016 3,300/ 4,146,478 4318,074 4,417,961 4,SSS,484 4,576,684 33,886 190800 47,009 2305 2,461 51000 1,000 234,891 241P823 231,515 244,500 267,990 15,230 71622 13,000 15,816 1,083,659 992,132 1,024,588 986,275 938,175 42,838 36,564 37,025 38,096 36,416 2,435 21089 2,078 1 21122 2,480 2,308 1,920 2,053 11967 2,274 393,039 362,641 361,913 395,111 388,307 128,547 46,504 40,376 42,127 40,1SS 1,386,205 1,S211914 1,868,798 2,019,703 2,017,100 30,084 25,318 21,622 29,800 19,031 8,469,761 71922,867 %340,440 8,680,053 81649,745 91,581 85,676 96,657 89,160 83,800 94,310 30000 30,000 60,500 21100 24,800 32,395 9,000 800 256,905 5,150 288 80000 300 4,300 4,170 - - 22,208 5.78% 0.00% 0,97% 15,24% 16,67% 20.98% 14,77% 0.00% 0.00% #DIV/0! 9,46% 3,585 21817 3,629 3,000 1,927 501650 55,687 65,836 2%712 28,103 47,987 49,927 58,554 52,500 41,459 1,325 2320 930 10800 930 111448 15,277 12,960 2%S00 8,772 17,588 34,038 26,231 28,225 31,102 7,75S 11,708 81308 %000 595 256 463 800 232,514 257,706 273,568 234,697 196,093 A B 37 SuppYes- 38 6110 Materials and Supplies 39 6210 Office Supplies 40 6250 Gasoline and Oil 41 6270 Small Equipment 421 6310 K-9 Unit 43 6340 Forfeiture Expenses TOTAL SUPPLIES 441 9920 Purchase ofServices -Risk Managemem 9922 Purchase of Services - Information Tech TOTAL OTHER 8300 Capital -Equipment 8400 Capital - Vehicles TOTAL CAPITAL OUTLAY K L M 20,603 23,900 10000 12,264 17,900 700 17 148,415 149,577 140,786 130,425 137,786 153,950 496,579 396,754 473,899 517,190 517,190 521,944 113,558 151,200 83,662 19,650 160,796 20000 4,754 1,65% 4,754 0.92% 34,575 14,925 75.95% #DIV/0! 34,575 14,925 75,95% A B E G J K L M N 1 Parks and Recreation - Fund Summa and 100, De artment 41-4 z 4 Account FYIS/16 Number Description Actual FY16/17 FY17/18 Actual Actual FY18/19 Budget FY18/19 FY19/20 Estimated ProposedAccount Variance Variance 5 6 en` 4010 Salaries 820,009 722,441 22,557 3,22% 7 693,450 744,419 699,884 706,279 8 4030 Salaries - Part Time 80,210 4,080 (76,130) 94.91% 9 4050 Overtime 15,010 14,733 16,395 17,500 14,659 17,500 - 0.00% 10 4110 Salaries -Seasonal 216,570 275,908 29%511 307,500 307,946 302,200 (5,300) 4.72% 11 4150 Overtime" Seasonal 31899 5,044 5,032 w - #DN/0! 12 4310 Health Insurance 211,179 19%841 203,191 177,035 186,116 182,104 5,069 2,86% 13 4320 Dental Insurance S,205 4,060 4,062 3,062 30129 3,062 0.00% 14 4330 Life Insurance 479 479 531 369 491 390 21 5.69°% 15 4340 Vision Insurance 399 302 308 1 192 216 1 192 0.00% 16 4410 FICA Medicare 78,435 73,767 79,537 84,S41 7%223 80,036 (4,505) -5.33% 17 4420 IMRF Retirement 108o860 92,264 94,328 89,673 84,103 81,393 (81280) -9.23% 18 4510 Uniforms 1,998 2,3681 2,228 21550 853 30150 600 23,53% TOTAL SALARIES/BENEFITS 1,458,144 1,352,071 1,44%554 1,4621516 1,38%047 1,396,548 (65,968) -4.51% 19 20 21 22 5110 Contractual 253,672 214,207 226,221 240,35O 275,245 269,950 29,600 12,32% 23 5310 Postage and Meter 6,972 1%296 6,763 61000 41985 6,000 - 0.00% 24 25 5320 5330 Telephone PrintingandPublishing 16,651 8,588 18,943 %887 14,018 22,888 17,300 85 11,471 #DIV/0! 170500 200 1,16% 26 5370 Repair and Maintenance 15,600 14,809 20,375 15,000 %014 150000 0.00% 27 5410 Dues 125,848 127,419 139,590 13%863 138,462 13%713 (150) -0.11% 28 5420 TravelExpense 283 567 162 11100 11200 100 9.09% 29 5430 Training 2,886 4,980 6,309 9,650 5,997 100550 900 9,33% 30 5440 Tuition Reimbursements w w #DIV/0! 31 5450 ,Publications 256 256 297 500 297 500 0.00% 32 5510 Utilities 34,041 45,489 27,247 21,S00 16,588 212500 - 0.00% TOTAL CONTRACTUAL SERVICES 464,797 446,853 463,870 451,263 461,974 481,913 30,650 6,79% 33 34 A 6110 Materials and Suv 6210 Office Supplies 6250 Gasoline and Oil 6270 Small Equipment TOTAL SUPPLIES L K I L 149,910 16Z,443 174,082 170,000 151,309 176,100 6,100 3.59% 3,884 8,138 4,211 5,000 1,657 5,000 0.00% 14,804 15,705 16,740 17,000 16,711 17,000 - 0.00% 13,744 11990 19,2S4 12,000 13.245 12,000 - 0.00% 182,342 18%276 214,287 204,000 182,922 210,100 6,100 2,99% 43 6920 Special Events 24,697 23,494 30,266 26,200 25,592 30,950 44 6950 Forestry (Moved to Public Works) 28,490 45 46 47 48 9902 9920 9922 Transfer- Recreation Center Purchase of Services - Risk Management Purchase of Services - Information Tech TOTAL OTHER - 81,774 42,987 177,948 67,392 53,015 143,901 87,358 66,973 55,574 240,171 66373 54,623 147,796 81,954 66,973 54,623 229,142 81,954 66,973 63,068 242,945 52 8300 Capital Expense -Equipment 15,296 � 5,4fi9 53 8400 Capital Expense - Vehicles 54 8700 Capital Expense - Park Improvements 17,388 55 8800 7 Public Improvements TOTAL CAPITAL OUTLAY 81825 81000 80,000 17,388 24,121 5,469 8,000 8%000 1 1 1 1 1 1 1 56 57 4,750 18.13% #DIV/0! 81,954 #DIV/0! 0,00% 8,445 15,46% 95,149 64,38% #DIV/0! #DIV/0! 80,000 #DIV/0! 50,000 #DIV/01 Finance Committee Schedule 2019/2020 Proposed Held on the same day as the first Council meeting of the month, except for March 23rd. All times are 5:30 PM, unless noted. Financial topics, revolving loan etc. will arise and be added to these items. May 6 Priorities discussion with the new committee. Jun 3 Tax & Economic Incentive policy review. Jul 1 Continued Jun 3 discussion, if needed. Financial policy/fund reviews. Aug 5 Open, no meeting, unless needed. Sep 3 Personnel handbook review. Oct 7 Audit presentation & discussion. Nov 4 Property Tax levy discussion. Personnel handbook review continued. Dec 2 Review of current year spending vs. budget & amendments. Adjustments needed. Jan 6 Open, no meeting unless needed. Feb 3 Discussion: 20/21 priorities. Mar 9 7 PM Budget discussion. Mar 23 7 PM Budget discussion &recommendation. This could/should he a CotW. Apr 6 Discussion and adoption of schedule for 20/21.