HomeMy WebLinkAboutCouncil Workshop Minutes 01.24.2006 MINUTES
COUNCIL WORKSHOP
JANUARY 24, 2006 6:30 P.M.
COUNCIL CHAMBERS
A Council Workshop was held in the Council Chambers and called to order by Mayor Ken Olson at
6:30 p.m. on January 24, 2006.
COUNCIL MEMBERS PRESENT:
x Dick Fritzler _x_ Doug Poehls
Kate Hart x Mark Mace
_x_ Gay Easton _x_ Chuck Dickerson
x Jennifer Johnson Norm Stamper
OTHERS PRESENT:
Mary Embleton
Steve Klotz
Jan Faught (6:43 p.m.)
Sam Painter
Scott Wilm
Dan Koch
Public Input (three-minute limiO:
Citizens may address the Council regarding any item of CiO' business not on the agenda. The duration for an individual
speakingunderPubliclnputislimitedtothreeminutes. Whileallcommentsarewelcome, theCouncilwillnottakeaction
on any item not on the agenda. · Nolle
Budget revenue nroiections: Solution for Ambulance Service snace issues: Comnuter system
Perry Asher distributed copies of the information in his PowerPoint presentation to the council, and a
copy is attached to these minutes.
Now that revenue has been received, particularly property taxes, Perry wanted to review his
November budgeting prognostications to update and to determine the direction for next year's budget.
This agenda included: a review of what was discussed in November; the citfs current condition and
what Perry thinks the revenue and cost projections are now; the ambulance space issue and some of
the proposed solutions, including advantages and disadvantages for each; the recommendation for
computer technology; and Perry's recommendations for each of the items.
In November, he used averages to det~ntdne revenue figures for this year. He acknowledged that it
looks like he was wrong, but he thinks the city will still be better than the budget estimated. Perry
projected that revenue will be about $33,000 over the estimated 2006 year end budget. He also
projected that expenditures would be about $62,000 less than anticipated. The projections are based
on the revenues (51 percent of budget) and expenses (47 percent of budget) at this point.
In municipal budgeting cash reserves are necessary as a hedge against unexpected expenses or
downturns in the revenue stream. The city should keep the cash reserves at about twenty (20) percent.
The city should have had $538,000 in the cash reserves at the end of last year; however, cash reserves
Coune'fl Workshop Minutes of January 24, 2006
ended with $1,008,694. Perry had overlooked the fact that for this fiscal year, about $144,000 of cash
reserves were used to balance this year's budget. That must be subtracted from the total, which leaves
$864,298 remaining. In addition, the budget for this year was $2,838,833, which means there should
be $567,767 in cash reserves at year end. Perry estimates that the city will probably add about
$96,000 to the cash reserves at the end of this year, leaving a total of about $400,000 a~er subtracting
the $144,000. Therefore, Perry anticipates that the excess cash would be about $400,000. He is
certain about the $300,000, and the additional $96,000 is an estimate. Perry averaged the four
percentages (2003-2005 percent change in actual revenues and 2006 estimated), which gives an
average of 6.52 percent. The percentages for 2003, 2004, and 2005 percent change in actual
expenditures and 2006 estimated produces an average of 6.23 percent. Each additional year adds up
to more cash reserves. Two actual percentages, 10.85 percent and 11.77 percent, are really huge and
there must be a unique reason why that happened. So in the chart, Perry lowered them 3 percent,
making the 2004 Actual Revenue percent change at 8.00% and the 2005 Actual Expenditure percent
change at 9.00%. His calculations produced a yearly revenue increase of 5.8 percent and an actual
expenditure increase of 5.54 percent, which he recommended be limited to 4 percent when the
budgeting is done. The percentages are averages of the previous four years which are projected into
the future.
Jenny expressed concern over estimating revenues at 5.8 percent increase, as proposed by Perry. In
her opinion, 2 to 3 percent revenue increases are a better way to estimate, based on past history
information she received from the Local Government Center and her preference for a more
conservative approach for revenues.
There was lengthy discussion regarding: Jennifer's conversations with Ken Weaver and Judy Mathre
at the Local Government Center: averaging thre~-year revenues to predict future revenues; the option
to provide a ten-year revenue average; the history and future trend of the mill levy; fees for services;
an increased tax base; and the Wal-Mart that will be built in Laurel.
Perry stated that the budgeting numbers are not in any way absolute, but it is a way to get some idea
of where the city might be headed. The mill levy provides only about 40 percent of the budget.
Jennifer reiterated her desire for more background information and her preference for a more
conservative approach, to budgeting.
Mayor Olson mentioned that the mill value decreased in 2001 and 2002, but it has increased for the
last three years. The 2002 mill value was $6,067; the 2003 mill value was $5,819; the 2004 mill value
was $5,615; the 2005 mill value was $5,696; and the 2006 mill value is $5,885.
This presentation was regarding the General Fund, which does not include sewer and water rates.
Mary explained that the mount of dollars that the city can actually collect in taxes has increased
because Laurel is a growing community and 3 percent increases are guaranteed by HB124. For
budgeting purposes, everything is estimated and things are not always certain.
There was discussion regarding fiber optics infrastructure that was included in Laurel's mill value in
the early 2000's.
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Council Workshop Minutes of January 24, 2006
Mary explained that only about 25 percent of the General Fund revenue is affected by taxes and 25
percent is charges for services.
There was a lengthy discussion regarding a previous council retreat when Ken Weaver questioned the
amount of the city's cash reserves. Cities are encouraged to have cash reserves ofhetween 25 and 50
percent. Since there will be approximately $1 million in the city's cash reserves, a certain amount of
money could be used for one-time expenditures for projects that need to be done.
Mayor Olson encouraged the council to allow Perry to complete the presentation.
Jennifer recalled that Nathan Tubergen projected two and three percent increases, which is more
conservative. She stated that the amount of cash reserves can be evaluated yearly and the projects can
be determined, but to predict very aggressive percent increases would behoove us to move away from
a conservative financial man's 2 and 3 percent increases to say that the city is rolling in money. One
thing Ken Weaver said to her was that, if you project that much percentage in revenue, he guaranteed
that expenditures would go sky high. The trouble is that it is easy to get into trouble without
conservative projections. It concerns Jenny that these percent increases are higher than the cost of
living. She stated that these are very aggressive projections, and she is considering the long range
effects.
There was further council discussion regarding the projections. The council reviews the figures every
year and adjustments can be made. The City of Laurel is allowed a 3 percent increase through the
legislature. Atter subtracting the allowed 3 percent, the projected percentage is lowered to 2.8
percent, which is in the 3 percent area that Ken Weaver and Nathan Tubergen suggest.
Jennifer stated her disagreement and frustration with the way this is done.
Perry explained that another reason he proposed the 4 percent for expenditures is that the union
contract requires a 3',6 percent increase for the union employees. Past practice has been to extend that
to all non-union employees, and the labor force makes up half of the General Fund budget. Since 4
percent is only IA percent more than that, it seemed like a good number. In order for the city to make
its commitments under the contract, it will need to look at 3IA or 4 percent increases.
There was discussion regarding new commercial businesses and subdivisions that will provide a
bigger tax base and will not need a lot of maintenance for a few years.
Mayor Olson asked the council to allow Perry to complete his presentation.
Perry explained six alternatives regarding space issues for the Laurel Ambulance Service:
2.
3.
4.
5.
6.
Do absolutely nothing right now and do something later
Rearrange space in the existing FAP building
Purchase and remodel a building
Coustruet an addition on the east side of the FAP building
Construct a free-standing structure to the east of the FPP building
Construct a scaled down free-standing structure
Jennifer stated that a seventh alternative has been discussed at the Community Wildfire Plan
meetings. The proposal is to build a fire substation in the vicinity of Airport Road, which would
Council Workshop Minutes of January 24, 2006
alleviate the space issues for the ambulance. The proposal is in the Yellowstone County Community
Wildfire Plan, which Jenny asked to be scheduled on the next council workshop to be presented for
the council's approval. With this proposal, there should be more than enough room for the
ambulance.
?,rty expla'med that the proposal would not address the need for a locker room with showers and a
lounge room for the ambulance attendants to use while on duty. It might be poss~le to do some
remodeling in the FAP building once such a structure was built, but it would provide more space but
very little else of what is needed.
Gay asked Scott if there would be any advantage to building a substation at the airport.
Scott expla'med that the fire department needs to go north or the coverage area will be lost to Billings
as it grows westward. The department can cover about 85 percent of the new subdivisions within the
5-mile radius. The subdivision on the east side of 72no Street is talking about petitioning to use the
LVFD. Additional equipment would be needed. Only two or three firemen live on the east end of
Laurel, so there would be considerations regarding manning a substation. If the department cannot
cover everything within a 5-mile radius at the present depamuent, a substation is needed.
Discussion followed regarding the space pressures at the FAP, the city shop, steel buildings, possible
locations for a fire substation, and new subdivisions.
Perry then reviewed the advantages and disadvantages of each alternative.
· Alternative One: Do Nothing
o Advantages:
· Virtually no cost
· Would allow to deal with Ambulance space issues in the wider context of all of
the public safety space considerations
o Disadvantages:
· Leaves the Ambulance Service with the current space problems for three or
four years
· Alternative Two: Rearranging current building
o Advantages:
· Inexpensive- approximately $50,000 to $75,000
o Disadvantages:
· Can only be a short-term solution
· Does not create any net increase in space
· Probably will not work because we already tried to shuffle the ambulances
around and they do not fit the way they would need to in order to work
· Alternative Three: Purchase and remodel existing building
o Advantages:
· Could be a great long-term solution
o Disadvantages:
· Cost - both of building and remodeling
· Availability of building that can be used by the Ambulance
· Potential for inheriting building problems
· Alternative Four: Construct addition on east side ofFAl?
o Advantages:
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Council Workshop Minutes of January 24, 2006
· Could be a good long-term solution
· Could save some money on construction
o Disadvantages:
· Construction costs
· Additional costs of upgrading the FAP could be more than the cost of a free-
standing building
· According to Gary, there is c~tly no place in the FAP building for a
handicap accessible bathroom, so it may not be possible to upgrade the building
to ADA requirements.
Alternative Five: Construct a f~ee-standing building east of FAP
o Advantages:
· Would be a long-term solution
· Would provide Ambulance with almost everything they need to function
o Disadvantages:
· Construction costs ($300,000 to $400,000) would nse nearly all of the City's
extra cash reserves
Alternative Six: Construct a scaled down flee-standing building
o Advantages:
· Would provide Ambulance with much better work area than currently
· May need some additional space in the future
o Disadvantages:
· Construction costs (about $180,000) is still an issue, but would be manageable
Perry explained the other pressing needs, including a new ambulance, which would cost about
$90,000. There is about $45,000 in the CIP for an ambulance, so an additional $50,000 would be
needed. The second need is the computer upgrades and website development, which would cost
about $18,000. However, Perry thinks the city could get by with $6,000 to $7,000 now and wait and
do the rest later. The third need is the improvements in the city hall lobby~ The costs total about
$7,000 more than is currently budgeted for building. The bids for the work will be presented to the
council.
Perry explained his recommendation for distr~ution of the excess cash reserves. This includes: For
the Ambulance Service, a scaled down building for between $120,000 and $150,000; a new
ambulance at $50,000; the firewall ($3,000) and website development ($4,000) for $7,000; and the
city hall lobby remodel for about $7,000. The total would be about $214,000. Perry is confident the
city will end the year with $300,000 in reserves, and if he is correct in his projections for the rest of
this year, it will be more like $200,000. The $200,000 is in addition to the 20 percent that is needed
to have a good, solid conservative cash reserve, and the city should end the year with $400,000 in
excess of that.
Perry explained the proposed directives for budget preparation for stalE. Limit total General Fund
increases to four percent of last year's budget; Ensure that the use of any excess cash reserves are
limited exclusively to one-time capital expenditures and not use them to balance the budget like was
done last year; and complete Cost Allocation System prior to submitting Preliminary Budget,
something that has been recommended for several years by the auditors.
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Council Workshop Minutes of ~anuary 24, 2006
Perry expla'med his proposal to divide all departments into two groups -- line departments and
overhead departments. He is working on this now and should have it ready by the time the
Preliminary Budget is ready for the council's perusal.
There was further discussion regarding the following: building a substation on land on Valley Drive
by the water reservoir; the five-mile radius for fire protection; the next Billings substation locations at
56* and Grand and the Zoo exit; the completed upgrades to the city's water and sewer systems; the
future upgrade to the storm drain system; the concerns that services offered by the City of Laurel can
adequately keep up with the city's growth; the new subdivisions in progress or in the planning stages;
requesting space for fire protection in lieu of park land from new subdivisions; the expansion of the
Laurel Airport; the prospects for new commercial businesses in the City of Laurel; and impact fees.
Perry will present information regarding impact fees to the council soon.
Mayor Olson stated that the issue is where to locate the ambulance service, and he encouraged the
council to consider authorizing expenditures to explore the options presented.
There was discussion regarding the value of the needs assessment and the need to review the Capital
Improvements Plan prepared by the department beads in 2003.
At this point, Jennifer stated that she was unable to hear all of the council discussion and she
expressed her frustration with the situation. She requested that hearing enhanced devices be installed
in the council chambers.
Mayor Olson stated that improvements need to be made to the sound system.
The council workshop adjourned at 8:03 p.m.
Respectfully submitted,
Cindy Allen
Council Secretary
NOTE: This meeting is open to the public. This meeting is for information and discussion of
the Council for the listed workshop agenda items.
City of Laurel
Financial Analysis
Budget Retreat
January 24, 2006
Agenda
* The City's Current cond/lion and new revenue
and cost projec~ons
· Disoassic~ of possible Ambulance Service space
* Computer Technology Recommendation and
Costs
· AA reccanu:'~endalions
city of Lau~e~
Revenue Trend .~ma. lysis
Revenue Analys~s
Budgeting Trend
$2,~55,273 ! $L234,14~ : $78373
$2,255,667 $2A26,109 $170,442
$2337,8~3 $~8L703 $243,870
Spendln~ Trend
20O2-20O3 $2.27L5~ $~.45,57~ -,~8,04~
2003-2~4 $2~494A71 $2,4~9,977 $74A94
Cash Reserve Analysis
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Cash Reserve Analysis
* The City ended FY 2004-2005 with cash reserve
balance of $1,008,694
* To bahnce the 2005-2006 Budget $143,7(12 of cash
reserves was appropriated, leaving $864,298.
· The 2005-2006 Budget ts $2,838,833.
· To maintain a 20% cash reserve, the City should
end the 2006/iscal year with $567,767 in reserve.
Cash Reserve Analysis (~a)
· However, I estimate that the Fiscal 2006
Budget will end with an additional $96,000
· This will result in a cash reserve of
approximately $960,298 or an excess of
$392,531
3
Ambulance Space Alternatives
Rearraage space i~ exisling FAP h,ildtl~g
Paecbase and remodel a building
Const~ an addition on the ~side of the PAP
Alternative One: Do Nothing
Advantages:
· Virtually no Cost
· Would allow to deal with Ambulance space
issues in the wider context of all of the public
safety space consideralions
D~advantages:
· Leaves the Ambulance Service with the current
space problems for three or fo~t years
4
Alternative Two: Rearranging
Current Building
Advantages:
· Inexpensive - Approximately $50000 te
Disadvantages:
· Can only be a short-term solu~/on
· Doesn't create any net/ncrease/n space
· Probably won't work
Alternative Three: Purchase and
Remodel Existing Building
Advantages:
· Could be a good long-term solution
Disadvantages:
· Cost- both of building and remodeling
· Availability of building that can be used by
Ambulance
· Potential for inheriting building problems
Alternative Four: Construct
Addition on ~.~Side of FAP
Advantages:
· Could be a good long-term solution
· Could save some $$ on construction
Disadvantages:
· Consffuction costs
* Additional costs of upgrading FAP - could
be more than the cost of a free standing
building
5
Alternative Five: Construct a Free -
Standing Building ~.', of FAP
Advantages:
· Would be a long-term solution
· Would provide Ambulance with almost
everything they need to function
Disadvantages:
· Construction costs ($3130,000 to $400~00)
would use nearly all of the City's exlxa case
Alternative Six: Construct a Scaled
Down Free-Standing Building
Advantages:
· Would provide Ambulance with much
bettor work area than currently
· May need some additional space in the
Disadvantages:
· Construction costs (about $180,000) is still
an issue, but would be manageable
Other Pressing City Needs
* New Ambulance
o Cost wifl~ current CIP Budget $50,000
· Computer Upgrades and Website
Development
~ Total Cost - up ~o $15,0~0
· City Hall Lobby Improvements
o Total Cost- Appro~mately $7,000
One Possible Distribution of
Excess Cash Reserves