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HomeMy WebLinkAboutMinutes - 3/4/1996 - Finance and Personnel Committee FINANCE COMMITTEE MINUTES � March 4 , 1996 Members Present : Chairman Lawson, Bill Baird Greg Bates arrived at 7 : 25 PM Others Present : Mayor Cuda, City Clerk Althoff, Senior Clerk Susan Christenson, Alderman Locke, City Auditor John Eder Alderman Lawson called the meeting to order at 7 : 06 P.M. Lawson stated that the purpose of the meeting is to continue the review of various department requests and recommendations for the 1996- 97 budget year and to review those funds with projected deficit balances and determine the appropriate remedies . John Eder of Eder, Riedel & Co. , the City' s auditing firm was in attendance . Chairman Lawson explained Mr. Eder was in attendance to review the deficit funds and make some recommendations on how to remedy the deficit . Police Pension Fund Chairman Lawson noted he, Mr. Eder, and Paul Adamczyk from the police actuarial firm, the Wyatt Company, had met with the Police Pension Board members to review the actuarial study and review the Police Pension Fund' s financial health. Mr. Eder noted the actuarial study was being conducted every two years as opposed to � every year. This every other year approach causes some inconsistencies, particularly with the assumptions . An alternative solution would be to use the State of Illinois figures every year. After a lengthy discussion it was the committee' s consensus to budget for an actuarial study every year and if feasible to increase next year' s levy to erase the deficit balance . The committee also directed staff to require the actuarial study be conducted and completed in coordination with the year end audit . Retirement Fund Mr. Eder noted the IMRF retirement fund was also projecting a deficit balance at the fiscal year end and explained the simpliest remedy would be to levy a higher amount next year if the fund had not reached it' s capped level . If the fund is capped, Mr. Eder suggested shifting funds from the general fund and replacement tax area. He also recommended staff investigate the water/sewer department' s contribution and determine if this is the correct amount . Alderman Bates arrived at 7 : 25 PM It was the committee' s consensus to levy higher for this fund next year, however funds from the general fund should be transfered to correct the deficit balance this fiscal year. � Finance Committee Meeting March 4 , 1996 �. Page Two Employee Insurance Fund Mr. Eder noted this fund also was projecting a significant deficit balance and should, as it was a "pass through" fund, reflect more of a zero balance. It was noted during discussion that this fiscal year was a particularly bad year for the city with regard to insurance claims which for the most part accounted for the deficit balance. Mr. Eder was excused at 7 :30 PM. ADMINISTRATIVE/GENER.AL FUND City Clerk Althoff noted several personnel changes reflected in the General Office regular salaries account . Suggested changes reflected a fulltime personnel clerk, a parttime job share receptionist position, the possibility of removing the legislative action clerk, the addition of a finance director or planning coordinator, and the addition of an administrative assistant position. After some discussion it was determined that all these personnel changes be discussed further at a later date with all other personnel recommendations . � Some discussion occured with regard to the $15, 000 carryover for the Beautification Committee line item under Account 455, Boards and Commission Expenses . It was the consensus of the committee to budget monies for Beautification however the specifics would be determined at a later meeting during the Capital Projects discussion. Althoff noted the newsletter expenses were moved from the contractual account, #510, to the printing account #500 and postage account #501 . After some discussion the usage line item in the Telephone account, #502 , was increased from $1, 500 to $3 , 000 to reflect the actual 1995-96 expense . Some discussion occurred regarding the retirement of Deputy Clerk Marth and the feasibility of contracting codification services . Althoff had budgeted $8, 000 startup costs for this service . It was the consensus of council to discuss the contracting of codification services after personnel issues had been determined. Some discussion followed regarding the amount to be budgeted for the trans�er of general funds to the Recreation Fund. It was the consensus of the committee to budget $200 , 000 at this time . Some further discussion focused on the merits of creating a park district as opposed to a parks department . � Finance Committee Minutes March 4 , 1996 `.- Page Three City Clerk Althoff was directed to provide the cost of the Fort McHenry parking lot to the finance committee before the next scheduled meeting. Chairman Lawson explained that the next two meetings would be devoted to reviewing all the Capital Projects and determining which projects need to be included in the 1996-97 budget figures . Motion by Baird, seconded by Bates to adjourn the meeting at 8 : 55 PM. Voting Aye : Bates, Lawson, Baird Voting Nay: None Absent : None Motion carried. The meeting adjourned at 8 : 55 PM. Respectfully submitted, � David Lawson, hairman �