HomeMy WebLinkAboutBudget/Finance Committee Minutes 03.21.2006 MINUTES
BUDGET/FINANCE COMMITTEE
MARCH 21, 2006 5:30 P.M.
COUNCIL CONFERENCE ROOM
MEMBERS PRESENT:
Chairman Mark Mace
Doug Poehls
Ken Olson
Gay Easton
Kate Hart
OTHERS PRESENT:
Mary Embleton
Chairman Mark Mace called the regular meeting of the Budget/Finance Committee to
order at 5:32 p.m. There was no public in atteagtance.
The minutes of the March 7, 2006 Budget/Finance regular meeting were approved as
presented, via motion by Kate, seconded by Doug, and passed unanimously.
February Journal Vouchers #531-534 were reviewed by the mayor, and Mary reported
they are all typical entries. Utility Billing adjustments for February 2006 were
reviewed by the committee. They also were typical entries. Motion by Kate, seconded
by Doug to approve the journal vouchers and utility billing adjustments as presented.
Motion passed unanimously.
The February 2006 Financial Statements were reviewed by the committee. With 66% of
the year expired, the General Fund expenditures are at 67%, which causes some concern due
to the fact that if the trend continues, the General Fund could go into the reserves by year-
end. The police officer's wages are beginning to show the impact of the union contract, as
Mary predicted. General Fund revenues are at 66% for the year, which is a very good sign.
Doug mentioned the negative cash balance for the Comprehensive Insurance fund, and Mary
explained that since the insurance premiums are paid in one payment at the beginning of the,
it is typical for the fund to show the negative cash balance, until the end of the year when the
second half of the tax revenues are collected. The HOME fund also shows the payment
expenditure first, then a reimbursement aRerwards. The negative cash balance in Fund
04001 for the East First Street project is due to the fact that there was no cash transferred
from the water, sewer, and street funds. There will be more activity in March, and funds will
be transferred at that time. Motion by Kate, seconded by Doug to recommend approval of
the February Financial Statements to the council. Motion passed unanimously.
The following purchase requisition was presented for approval:
SOLID WASTE FUND:
34 300-gallon containers- collection
$ 8,426.00
Perry explained that these were more expensive, but that the labor savings for
maintaining them would offset the costs in time.
The committee reviewed the Comp/OT reports for PPE 3/12/06.
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March 21, 2006
Page 2.
The Payroll Register for PPE 3/12/06 totaling $130,862.02 was reviewed by the committee.
Motion by Doug, seconded by Gay to recommend council approval of the payroll register.
Motion passed unanimously.
The committee was updated on the following projects: Park Maintenance District -
Ken reported that he would like the council to try to determine a direction for the parks
and pool, and put that information on the new kiosk at Thomson Park. He would like to
form a group, and suggested Mark, Kate and Jenny, and this group would go forward
with the parks and pools projects. SID #111/East First Street- the resolution awarding
the sale of the bonds for the sidewalk SID #111 is on tonight's council agenda. Mary
received 4 bids bom two bidders: Montana Municipal Cooperative from Bozeman, and
Yellowstone Bank, which submitted 3 bids (options). The bids were faxed to Dorsey &
Whitney for review, and Mae Nan Ellingson recommended the bid bom Montana
Municipal Cooperative at 5.48% interest. Mary further explained that this bid also best
fit the intent to keep the assessment payments bom the property owners as consistent as
possible over the life of the bond. This will keep it wore affordable for the property
owners. Construction work was scheduled to begin on Monday on the East First Street
project, but the weather didn't cooperate.
CIP - Ken reported that it is in the works.
Impact fees - Perry stated that he hasn't made any progress. Mark asked if there has
been any formal council discussion. There has been some discussion, mostly in relation
to subdivisions. Perry stated that it is not that hard to create these fees. Other
communities will be contacted to see how they have implemented these fees.
Intereap loans - Mary distributed copies of payment schedules for a $330,000 loan for the
paving portion of the East First Street project. The schedules were for 3 years and 5 years.
She recommended that the 5-year schedule would probably work better by tying up less
money each year for debt service. Discussion followed. Mary asked for guidance, and Ken
stated that a meeting will be set up soon with the appropriate departments to determine the
amount that should be applied for, and then an application can be submitted.
Draft of Response to Audit - Mary distributed copies of Judge Kent's response to the audit,
which was very similar to past responses. Discussion followed. The auditors were waiting
for a letter bom the city attorney, which was done on Monday. They will then issue the final
audit. The city will then publish notice in the newspapers making the audit available for the
public to view. After the final audit is received, then the city will send in the response.
Budget Process - Mary reported that she has begun entering the budget data. Perry has been
working on the allocation system, and has nearly completed it. He and the mayor will meet
with Norm Klein on Monday to review the proposed system Perry is also working on the
fee schedule. Mayor Olson gave credit to Perry for working on these two big projects, which
have needed to be done for some time. Once these are finished up, then the budget process
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March 21, 2006
Page 3.
can get back on track, so then the Budget Calendar will need to be revised to reflect new
dates.
Other issues: Mary presented information on GASB 45 which is a new accounting standard
issued in 2004. It requires that state and local government account for and report the annual
cost of OPEB (other post-e~aployment benefits). Discussion followed. Kate stated that the
City/County Health Department is dealing with this issue. Mary will research and bring
more information to future meetings. Mary also reminded the committee of the Clerk's
Institute May %12 in Billings. She is on a panel for a session on office technologies, and
will team up with Marita Herald, the City Clerk of Billings. The Elected Officials portion of
the Institute is May 10-12, and Mary encouraged attendance. Mayor Olson informed the
committee ora letter from a company that submitted an RFQ for the Performance Contract,
but the submittal was late by and hour and 20 minutes. Therefore, it was returned, unopened.
The company is requesting the council to reconsider. It was the consensus of the committee
that the city should not consider the request to open up the bidding for another two weeks.
The BFQ was adequately advertised, and the ad was clear regarding late submittals.
The next regular Budget/Finance meeting will be held on Tuesday, April 4th, 2006 at 5:30
p.ra.
The next agenda will include an item for Administrative Assistant Comments. The same
items will be on the next agenda, with the exception of the response to the audit.
The meeting adjourned at 6:12 p.m.
Respectfully Submitted,
Clerk/Treasurer