2005-02-14 - Finance Committee - Minutes Board or Commission: ❑ Finance Committee
Document Type: ❑A e
g nda 0 Minutes
Meeting ate: 02/14/2005
Type of Meeting: ❑ Regular Meeting
The Village of Buffalo Grove Finance Committee convened on Monday,February 14,2005,at the Village Hall
lower level conference room. Those in attendance were:Elliott Hartstein,Jeff Braiman,Jeff Berman,Bruce Kahn,
Steve Trilling,Brian Rubin,and Joe Tenerelli.From staff:Bill Balling,Bill Brimm Art Malinowski,and Scott
Anderson.
The following matters were discussed.
HEALTH INSURANCE PROJECT
Art introduced the Village's benefits consultant,Peter Wright,to summarize the progress made to date on the
redesign of the current health benefit package.Peter discussed the use of focus groups to bring affected employees
up to speed on the current condition and climate of the insurance market.Overall,participants were cognizant of the
fact the change is needed and that the Village can not alone sustain the expense growth for the current plan.
Modifications to the plan to reduce the Village's exposure included;increasing prescription co-pays,co-pays for
physician coverage and emergency care,and increases to out of pocket limits and deductibles. Changes to enhance
the plan included improvements in physician coverage,wellness,and lifetime maximums. A matrix of all the
proposed changes and the corresponding costs/savings to the Village was provided to all in attendance. The net
reduction to the village as a result of the revised plan would be around 6%.
Peter explained that the challenge in reviewing the current plan within the context of the Village's membership in
the IPBC is trying make an apples-to-apples assessment of our rates within the cooperative,versus other members,
and the evaluation of those rates against the outside market. Within the pool,the demographics of the membership
and the experience will drive the rate. As each participant in the pool has different variables,an effective
comparison is difficult at best. Comparisons made to the outside market are made difficult by trying to match
identical plan structures,equity balances,and factoring for the likely"low ball"introductory rates of another carrier.
Staff was directed to make further modifications to the plan so that realized savings next year would be 10%. In
light of the current economic conditions,it was questioned why the plan would be enhanced at all.Bill Brimm
explained that the Village is attempting to ramp up the costs peacefully so as to maintain the spirit of the fire union
agreement requirement of"substantially similar"benefits and not jeopardize positions within the pending interest
arbitration case.Bill related that the Village is taking a multiyear approach in the evaluation of the health benefit
plan and may move towards the concept of health savings accounts.
Given those comments,it was recommended that the RFP be created with enough flexibility to price not only the
proposed changes but,to allow for alternative bidding utilizing higher co-pays and deductibles.There was some
concern about the timeline and the Village Board not having to make a decision `under the gun'.Bill Brimm
explained that the Village could not solicit quotes any earlier than intended due to the volatility of the market.
Carriers would either refuse to provide a bid or would inflate the bid to be cautious as rates have not yet
materialized. Action does not need to be taken with IPBC until May 2,2005,and perhaps even later if more time is
required to review bids.
Staff was encouraged to seek an authorization to solicit quotes from the insurance market on the proposed changes
in the health plan during the Board Meeting of 02/28/05.
REVIEW OF FY 2005-2006 BUDGET ASSUMPTIONS
Bill Balling provided an overview of certain budget assumptions and an initial overview.Bill Brimm explained that
the net budget growth within the Corporate Fund,exclusive of Personal Services and Group Health Insurance is
about$2.7 million or 9.72%. Of that amount the dissolution of the TIF district with its related final payments
comprises over$3 million. There is a net reduction absent those expenditures.From a village-wide perspective,the
only real growth,budget to budget,relates to pension obligations and the annual street maintenance program. There
was some discussion about the condition of several streets including Highland Grove and Willow Parkway and the
plans related to the rehabilitation of those two streets.
Ball Balling commented that this year there was another layer of budget oversight provided by the Assistant Village
Managers prior to submission of the final product and that staff was to be commended for controlling expenditures.
As they relate to the development of the budget and an attempt to further control the cost of the Village's largest
expenditure the following were discussed:
PROPOSED EARLY RETIREMENT INCENTIVE PROGRAM
Bill Balling introduced this program as a means of reducing the workforce,or at minimum,realize a short term
budget saving over the next year or two. The Village is looking for authorization to offer up to 15 employees a
$15,000 retirement incentive to help offset a portion of post-retirement health costs. A limited window of
opportunity would be made available to any pension-eligible employee(age 55 IMRF—age 50 Police&Fire
Pension)who would like to participate. The caveat is that the Department Director must ensure that the vacancies
will not cause a service disruption and that the cost of the incentive is captured two-fold($30,000)through either
the outright elimination of the position,reclassifying the position to part-time or,if either is not possible,the
position must remain vacant until$30,000 in wages and benefits has been recovered . As a part of the incentive,all
eligible employees will receive a prorated bonus upon their retirement. Senior Staff identified in the meeting will
not be eligible for the incentive.
The Board approved of this incentive.
BENEFIT IMPROVEMENT PROGRAM FOR PART-TIME STAFF
Ghida's memorandum to Bill Balling regarding an increase in the vacation benefit for part-time employees was
discussed. The modified plan would increase those employees with a tenure of 6— 10 years by adding 2 additional
days off of work, 11-14 years would get 3 additional days,and 15+years would receive an additional 4 days.
The Board accepted this benefit improvement.
FY 2005-2006 STAFFING RECOMMENDATION
Bill Balling related Director Boysen's recommendation to replace the vacancy created by Ray Rigsby's retirement
with the promotion of both Rick Kuhl and Dave Haisma to Superintendents.Rick will oversee operations and Dave
will oversee the water utility. The base salary for both will be increased by 5 full steps.Neither one will receive an
automobile allowance.
The Board authorized these promotions.
Bill also discussed the continued effort of staff to look for opportunities to downsize the organization.For FY
05-06,two positions within Public Works have been identified as potential for elimination if the employees were to
elect to take the retirement incentive. Three positions(Finance/OVM/Police)will be reclassified to part-time
positions during the next budget year.
The Board did authorize both the replacement of the Communications Manager with a part-time Management
Assistant,and severance pay for the Communication Manager.
PROPERTY/HOME RULE SALES TAX POLICIES
Bill Balling discussed the need for future consideration of an increase in the property tax levy of about$.06. The
Village's current revenue profile was reviewed and absent any major shift in retail presence within the municipality,
neither the service profile offered to residents will be able to be sustained nor an adequate fund balance.Bill Brimm
indicated that even with a six cent increase,the Village will rank on the lower half of the comparable communities
in term of tax rate. Staff was asked to add Deerfield and Arlington Heights into the tax rate graph.
Raised in tandem with the property tax levy was a discussion of the recent increase in the home rule sales tax .5%.
Upon the passage of the increase,the Board requested a review of the increase after 24 months. Although scheduled
to be heard in December 2005, staff wanted to reiterate that one-half of that increase is used to supplement MFT
funding for the annual road maintenance program.Even with that new infusion of cash,the current road program is
forecast to operate at a deficit.Bill indicated that the Village is very reliant upon that increase in revenue and there
is no foreseeable replacement. Given the tenuous positions of the Telecommunications Tax and the Cable Franchise
Fee,it may not be prudent to reduce any current sources of revenue.
DEPLOYMENT OF CROSSING GUARDS
Bill Balling introduced Ghida's memorandum suggesting that the Village eliminate 4 of the current 10 crossing
guard locations. There is limited activity at those locations(< 10 children per day)and the costs would be borne by
the school district if they chose to redeploy a guard. Total savings would$37,200.
The Board elected to maintain current levels(10)
The meeting adjourned at 9:35 pm.