FINANCE COMMITTEE 2010/03/15 Minutes
The City of Lake Forest
FINANCE COMMITTEE
FY2011 Budget Meeting
Proceedings of the March 15, 2010 Meeting
2:45 p.m. – City Hall Council Chambers
I. Call to Order and Roll Call
Chairman Grumhaus called the meeting to order at 2:45 p.m. Present: Mayor Cowhey, Chairman
Grumhaus, Aldermen Novit, Widman, Goltra, Morsch, and Looby. Absent: Aldermen Hanrahan and
Palmer. Quorum present. There were approximately 22 present in the audience of which 21 were city
staff.
Staff present: Robert Kiely, Jr., City Manager; Kathleen Reinertsen, Finance Director; Louise Breckan,
Assistant Finance Director; Mary Van Arsdale, Director of Parks and Recreation; Ken Magnus, City
Engineer; Ken Leone, Superintendent of Public Works; Michael Thomas, Superintendent of Public
Works; Ramesh Kanapareddy, Assistant City Engineer; Carina Walters, Assistant to the City Manager
and Diane Hall, Senior Accountant.
Others: Alderman-elect David Moore.
II. Consideration of Minutes from the Finance Committee Meeting Held on February 16, 2010
Alderman Looby made a motion to approve the minutes from the Finance Committee meeting held on
February 16, 2010. The motion was seconded by Alderman Novit. The motion carried unanimously by
voice vote.
III. Overview of FY2011 Budget
Mr. Robert Kiely, City Manager thanked Finance Director Kathy Reinertsen, Finance staff and all city
staff that worked on this year’s budget. He said it was difficult this year as $525,000 needed to be cut
from the FY2011 Budget. He asked that the Finance Committee hold their questions on personnel as
personnel will be discussed in the executive session which follows this meeting. Mr. Kiely told the
committee if they needed additional information about the FY2011 Budget to please let him know.
Monthly Flash Report - Ms. Reinertsen believes that the revenue and expense forecasts are good
estimates for the General Fund. However, there is continued concern with the revenues that are tied to
the economy. The Water and Sewer Fund will meet the bond coverage requirements even though there
is a $220,000 projected decrease in revenue.
At 2:55 p.m., Alderman Hanrahan entered the meeting.
General Fund
Ms. Reinertsen reviewed the Five Year Fund Balance Forecast for the General Fund.
Ms. Reinertsen reviewed the FY2010 Estimated Actual Revenues as compared to the FY2011 Revenue
Budget schedule. She stated that after the pass throughs are eliminated, revenue is decreasing by .7%.
However, the 30% reduction in the local share of the income tax revenue proposed by the State of
Illinois has not been deducted from this schedule. Ms. Reinertsen reviewed the FY10 Budget to FY11
Budget for Revenues. The decrease is almost $1.5 million for various revenues.
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Minutes – March 15, 2010
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Ms. Reinertsen reviewed the Five Year Payroll Forecast schedule for the General Fund. She stated that
the medical and dental numbers were from the City’s consultant and the IMRF numbers were
confirmed from a recent IMRF email. Chairman Grumhaus worked with Ms. Reinertsen to project the
Police and Fire Pension future cost. Ms. Reinertsen added that they used projected investment returns
to determine the Police and Fire Pension future cost. The General Fund total salary and benefit
expenditures decreased .2% from FY2010. The Parks Department was transferred to the Parks and
Recreation Fund to increase operational efficiencies but the increase in pensions offseted that decrease.
At 3:07 p.m., Alderman Palmer entered the meeting.
IV. Review of Operating Expenditures - General Fund
Mr. Kiely reviewed the operating expenditure budget forecasts for FY2011 and FY2012. Mr. Kiely
stated that the change in personnel made in FY2011 should level off the need to make cuts in FY2012,
however pension and medical cost increases will have an impact. He stated that the core/elective
exercise helped staff this year. He said that he will periodically update to align the priorities of the
community to the dollars.
Mr. Kiely stated that for the FY2011 Budget, there will be a new item, Performance Management
standards, in the budget book. This program will provide the City Council and other stakeholders with
reliable and pertinent information to make objective resource-allocation decisions and related strategic
policy decisions. This program will also provide valuable data that department managers can use to
effectively address community expectations and efficiently utilize all available resources. Staff was
asked to identify three to five performance standards for FY2011. By November 1, 2010, the
departments will be asked to expand to five to ten measurement standards.
Mr. Kiely stated that this will be better understood in executive session but the City is always willing to
partner with others.
Mr. Kiely stated that the City must continue to live within our means. The credit goes to City Council
and staff. FY2011 Budget cuts are painful and significant to us, but other communities are much
worse. Going forward, we will need to ask if needed new services will have sustainable funding. This
will be a struggle.
Mr. Kiely mentioned the memorandum about building permit activity in the meeting packet from Cathy
Czerniak, Director of Community Development. The decline in building permits has had a ripple effect
in the city. Mr. Kiely stated: does the City Council need to make developments easier by changing
building codes and possibly assisting developers.
Mr. Kiely stated that the State of Illinois has very serious financial problems. He believes that
municipalities for the next three to five years will need to be less reliant on the State.
V. Review of Capital Expenditures (CIP)
FY2011 Capital Improvement Projects – Mr. Kiely stated that projects that were not on the listing in
November 2009 will be presented today.
South Beach Access Road – Mr. Ken Magnus, City Engineer gave a power point presentation of the
two areas of the bluff settling which will eventually lead to roadway failure. He is recommending an
engineering study be done in FY2011. He stated that the City can shore up this area, pay for the
engineering study and discuss again in November 2010.
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Minutes – March 15, 2010
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Ring Road Intercept – Mr. Magnus showed the Committee a diagram of the slope intercepting the
roadway. The road needs to be moved back from the slope per city code. He is proposing that an
engineering study be done.
Waukegan/Westleigh Intersection Improvements (left turn lanes on Waukegan Road and new
signal) – Mr. Kiely stated that the plans have been finished for this project. The City has an IOU from
the State of Illinois for $500,000 but it is unknown when the State will be able to pay the City. The
remaining cost of the project of $1,100,000 is being shared 50/50 with the School Districts. However,
the School Districts do not have the money at this time. The consensus of the Committee was to have
staff report back on accidents at the intersection, investigate signage and see if the City could apply for
additional grant money.
Ad Hoc Parks & Recreation Report – Ms. Mary Van Arsdale, Director of Parks and Recreation stated
that staff has been working together with the Parks and Recreation Board members on initiatives
outlined in the October 2009 Ad Hoc report on operations and capital. She stated that together they are
developing a framework to use to make decisions. Neighborhood meetings are being planned. She
stated that in May, she plans to report back to the City Council on the direction they are heading.
Other CIP – Mr. Kiely reported that the FY2011 $150,000 CBD train depot repair that was originally
for painting is now planned for the roof.
Ms. Reinertsen showed the Committee the Five Year Fund Balance Forecast for the Motor Fuel Tax
Fund, Capital Improvement Fund, and the Park and Public Land Fund. She noted that the annual
paving program listed in the MFT fund as a FY2011 expenditure is now included in the 2010 Bond
issue. For the Park and Public Land Fund, impact fee revenue which was expected in FY2011 to pay
for capital improvements may not be received until FY2012. However, the $510,000 of needed capital
improvements will be funded by the 2010 Bond issue. The 2010 Bond issue will also be funding $1.5
million of the $2.8 million in priority #1 projects in the Capital Improvement Fund.
2010 Bond Issuance – Ms. Reinertsen showed the draft schedule for the bond issuance. The first
reading of the bond ordinance will be at the City Council’s April 7 meeting. The bond issues are as
follows: $10,000,000 general obligation bonds, $3,000,000 in taxable general obligation bonds
(Recovery Zone Economic Development Bonds- direct payment) and $ 5,425,000 taxable general
obligation bonds (Build America Bonds- direct payment). These bonds are funding the Western
Avenue Improvements, various capital improvement projects, park and recreation improvements, CBD
train station repairs, the annual payment overlay project and Municipal Services building.
Mr. Ken Leone, Superintendent of Public Works briefly reviewed the Fleet Study Committee draft
Report. He stated that the committee was created in September 2009. The Committee determined a
vehicle utilization standard and created vehicle replacement guidelines. These were applied to the
FY2011 equipment requests. The Mayor will be appointing citizens to a committee to review and
validate this draft report.
Tentative Capital Equipment Program – Mr. Michael Thomas, Superintendent of Public Works,
reviewed the proposed list of $655,000 of capital equipment being purchased from the Capital
Improvements Fund and the proposed $80,000 of Parks and Recreation capital equipment. For each
vehicle being replaced, a Capital Equipment Replacement Form was completed. He reviewed the data
on the form with the Committee.
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VI. Other Funds
Water Fund - Five-Year Fund Balance Forecast – Ms. Reinertsen stated that the revenues for FY2010
may drop more but she believes that the City will still maintain the 1.25 debt coverage. The excess
revenue from FY2011 will be transferred into the Water and Sewer Capital Improvement Fund to fund
the priority #1 projects.
Proposed Rate Adjustment – Ms. Reinertsen stated that the water rate increase of 5% is planned for
each of the next three fiscal years. First reading of the water rate increase by the City Council will be at
the April 7, 2010 meeting.
Membranes – Mr. Thomas stated that representatives from Aquasource came to the water plant. The
representatives believe that air is causing the breakage of the membranes and not the cold water. When
the water plant is turned off, air enters the valves and fills the pipes. A low lift pump would prevent the
air from entering the valves and filling the pipes. The pump cost $160,000 and it is included in the
FY2011 Budget. Another option is purchasing another membrane skid which would cost
approximately $1 million. This has not been budgeted.
Service line leak detection survey - Mr. Thomas stated that one of the final areas that staff is
proposing to investigate is possible service line leaks. More specifically, these are leaks on a property
owner’s water service line before the water is metered. The repair of a service line leak would be the
responsibility of the property owner. Staff is recommending that those service lines that are not 100%
copper be tested for leaks. This includes service lines that are constructed of iron, lead, brass, or any
combination thereof. Staff is recommending that these lines be tested not only due to their age, but
lines made of iron and lead will begin to fail sooner than those constructed of copper. The program
would test 594 water services at a cost of $8,700. Mr. Kiely added that staff will work with the Public
Works Committee because the cost to repair these service line leaks may be high so staff may be
contacted by the property owner.
TIF Fund - Close-Out Date – Ms. Reinertsen stated that the TIF will be ending December 31, 2011.
Letters will be going out shortly to the taxing districts notifying them in advance of the TIF’s ending
date so that they can capture the increase in assessment.
VII. Future Studies/Considerations
FY2010
Mr. Kiely reported that:
East Side Train Station Renovation – The City is close to working out items with Union Pacific and
Metra.
IT Service Consolidation – The City is working on partnering with School Districts 67 and 115.
Fleet Service Study – Please forward names to the Mayor.
Grounds & Forestry Consolidation – This has been completed and it was a smooth transition.
Senior and Youth Advocate Positions – United Way/Family Services – Over time, funding from United
Way and Family Services will most likely decrease or cease. A decision will need to be made by the City
Council regarding these positions.
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Minutes – March 15, 2010
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FY2011
Train Station Enhancements (CBD & Telegraph) – The Committee held its first meeting. A grant has
been filed by the City to pay for the underground pedestrian pathway.
Refuse Collection / Compost – During FY2011, the Public Works Committee and city staff will
investigate the potential of using 65 gallon wheel carts to further expand the City’s curbside recycling
program. Also, the possibility of going to a once a week refuse pickup will be discussed.
Storm – Sanitary Sewer System Status Report – The memorandum in the packet was for information
only. There needs to be a decision made in November 2010 whether to continue using the ½% additional
sales tax for storm sewer projects or use this money for other capital improvements.
Chairman Grumhaus and Committee members expressed their appreciation to the staff for all of their hard
work.
VIII. Executive Session for Purposes of Discussing Personnel
Alderman Looby moved, seconded by Alderman Morsch to adjourn the meeting at 6:15 p.m. and to go
into Executive Session for the purpose of discussing personnel issues. The following voted “aye”:
Cowhey, Grumhaus, Novit, Widman, Goltra, Morsch, Hanrahan, Looby, Palmer. The following voted
“nay”: none. The motion carried unanimously.
Following the Executive Session discussion, Alderman Looby moved, seconded by Alderman Goltra to
adjourn the Executive Session at 7:22 p.m. and to reconvene back into Open Session. The following
voted “aye”: Cowhey, Grumhaus, Novit, Widman, Goltra, Morsch, Hanrahan, Looby, Palmer. The
following voted “nay”: none. The motion carried unanimously.
IX. Other Business
Alderman Morsch moved, seconded by Alderman Palmer to recommend a general pay plan adjustment
of 1%. The motion carried unanimously by voice vote.
X. Adjournment
There being no further business, Alderman Morsch moved, seconded by Alderman Goltra to adjourn
the meeting at 7:25 p.m. The motion carried unanimously by voice vote.
Respectfully submitted,
Louise Breckan
Assistant Finance Director