2002-11-11 - Finance Committee - Minutes Board or Commission: ❑ Finance Committee
Document Type: ❑A e
g nda 0 Minutes
Meeting ate: 11/11/2002
Type of Meeting: ❑ Regular Meeting
The following attended the November 11, 2002 Finance Committee meeting:
Elliott Hartstein, Jeff Braiman, DeAnn Glover, Jeff Berman, Chuck Johnson and Steve Trilling. From staff,
Bill Balling, Ghida Neukirch, Scott Anderson, Art Malinowski and Bill Brimm. Also attending was Jan
Sirabian and Joe Tenerelli. (As a note, Bruce Kahn met with Bill Balling prior to formal meeting date on
agenda matters).
Overview on Structure of Municipal Services :
Bill Balling provided an overview of the Village's financial planning and strategy planning that will be a
basis for the FY 2003-2004 budget cycle. Discussion centered around Core Values, Team One, Synergy
Team initiatives and planning challenges. There was discussion at this point about whether or how some
of the financial messages and/or concerns of the Village should be related to the public. The matter was
discussed and a major concern was how information of a financial nature is perceived and used by the
casual to serious reviewer of that information. Financial matters which objective in nature tend to be
viewed subjectively based on the bias or opinion of the individual. It was believed that how information is
presented at present, via the give and take as a component of a Board Meeting is sufficient to distribute
matters of interest and to solicit questions should they be necessary.
Budget Status Report-FY 2002-2003
The Six-Month Report was presented, which will be followed up with the public presentation on November
18th. Several of the pressing revenue issues were discusses, most specifically in the area of shared state
revenue as well as the continuing struggle with local sales based taxes. In addition, a review of the
current expense trends was noted. The Board discussed the impact on the current budget based on the
inclusion of the Arboretum project on the total budget and expenses to date. A request was made to
distribute mid-year results without the impact of the Arboretum reflected as budget or expense. Staff was
also asked to review certain development based fees (Building & Zoning based)to make certain that they
are both fair and reflective of the costs intended to be covered by the permit(s) paid. There were some
comments and questions which were addressed at the time of the presentation.
Capital Improvement Plan Development/Status:
A status on the development of the next 5-year cycle was given by Scott Anderson. It was noted that the
project scope will be lower than the current year's plan due to fewer projects coming forward along with
the completion of the Arboretum. Several comments:
-An underlying theme for the CIP will be to defer those projects that are not essential or value driven.
The highest level of evaluation should accompany suggested projects before included in the Plan.
-A thorough review should be done to make certain that anticipated transportation projects are well
thought out, presented and funded properly. It was suggested that as the anticipated MFT related work
over the next several years is clarified that it might be advantageous to bond for a higher level of work and
address debt service and minimal maintenance with the anticipated annual MFT allotments.
-All projects should be evaluated based on the benefit they return to the community as a higher priority
over the benefit to staff.
Update on Arboretum Project:
An update of the Arboretum development project was given. It was noted that the project should be
substantially completed within the next 120-150 days. At present, it appears that there might be a slight
project shortfall, funding versus budget. There might be opportunities to reduce the amount presented
(approximately$26 thousand) although the final amount will not be known until final retainage is released,
probably in FY 2003-2004. Those attending asked that while all opportunities are reviewed to reduce any
deficit that they are not from those elements that are important to the final form and finish of the facility.
As part of the presentation, the two key variables to the project were discussed. Those included less than
anticipated interest income on invested bond proceeds due to low prevailing rates along with
unanticipated environmental and soils issues encountered throughout this project. Those will be further
identified in closing reports on the project.
In addition to reviewing project status, the acquisition of a GPS for the Arboretum golf carts was
discussed. Several options are available and after discussion, the consensus was to pursue the "player's
choice" option to use rather than have use mandatory for cart rentals. This leaves the use a consumer
based choice and will not add to the cost of play other than on a selected, optional basis. Staff was
directed to obtain the appropriate implementation contracts, which will be presented in the next several
weeks for consideration. The go ahead was granted to pursue the course set up and survey required to
implement the system with the 2003 season. The fee is an advance and refundable against subsequent
billings due Uplink.
One additional issue raised by the Board was to confirm about the smoking policies for the new
clubhouse. Correspondence will be sent to Progressive asking for clarification.
Golf Budget Development-FY 2003:
Scott reviewed the current status of the budget development for both BGGC and AGC for FY 2003 as well
as noting the current presentation calendar. In addition, a short overview of FY 2002 results going into
the close of the fiscal period was provided. Two additional issues were requested of staff:
- Information was requested on what appears to be a preferred marketing firm for both Progressive
Management as well as golf, that being Nielsen Associates, Incorporated. A proforma or proposal will be
sought and reviewed prior to presentation of the budgets.
-Staff was asked to consider adding a "flip" book on the golf carts, most likely to be applied at BGGC that
would include local advertising as well as provide a guide to the course. This is a product similar to what
is used at Highland Park CC, a facility familiar to staff and Board due to NWMC outings.
Health Insurance:
Art Malinowski reviewed his memos on proposals to modify the health insurance plans of the Village
beginning with the 2003-2004 claim year. While several initial options and scenarios were offered, it was
the staff opinion that multiple PPO and HMO choices were not viable as early as 2003-2004 and that
another course of action better suited to implementing a multi-year approach. To that end, an option was
noted that maintains the status quo PPO and HMO programs with minor changes relative to up-front cost
exposures that are based on use, relies on a higher contribution by PPO members (to 15% from 10% of
premium), would institute a new contribution by HMO members (10% of premium) and would apply a
small share of prior accumulation of reserves to freeze rates. This would apply to 2003-2004. For
2004-2005,the concept of a defined contribution would be instituted whereby the Village as employer
contributes a set amount to overall premium growth and any program shortfall(s) must be made up from
either higher employee contributions, plan design and options or a combination of both. The objective is
to approach cost control and management and to introduce a role for the employee as consumer of
benefits to be offered.
There was considerable discussion with the following questions/comments:
-Can some incentives be offered to employees to leave our plan in cases of double (spouse) coverage?
-Should consideration be given to establishing a true cafeteria plan for benefits?
- Is there a tie in presenting the value of pension benefits to health benefits. Note-pension benefits are
tied to statute and are non-negotiable or subject to collective bargaining.
-Should higher deductibles and coinsurance limits be put in place in a manner similar to how auto and
home insurance coverages are purchased on a consumer basis?
The matters will continue to be reviewed and become part of the instructional guidelines for FY
2003-2004. Further, the multi-year approach toward health care cost sharing (freeze to defined
contribution) as recommended in Art's memos will continue to be pursued.
Collective Bargaining:
The collective bargaining strategy and planning memos were reviewed. Staff will continue to establish a
negotiations calendar with the Fire union with reporting back to the Village Board as necessary. Some
conceptual matters were discussed but mostly along the line of the perception of issue impact and what
impressions can be offered as to what noneconomic issues will be of importance to the union and what
may be recommended as "given away" in terms of balancing against economic demands.