FINANCE COMMITTEE 2015/11/09 Minutes
The City of Lake Forest
FINANCE COMMITTEE
Proceedings of the November 9, 2015 Meeting
5:00 p. m. – Municipal Services Training Room
I. Call to Order and Roll Call
Chairman Pandaleon called the meeting to order at 5:09 p.m. Present: Chairman Pandaleon,
Mayor Schoenheider, Aldermen Waldeck, Beidler, Newman, Reisenberg, Adelman and Moreno.
Absent: Alderman Tack. Quorum present. There were approximately 27 present in the audience.
Staff present: Robert Kiely, Jr., City Manager; Elizabeth Holleb, Finance Director; Diane Hall,
Assistant Finance Director; Cathy Czerniak, Community Development Director; Michael Thomas,
Director of Public Works; Jim Held, Police Chief; Jeff Howell, Fire Chief; Sally Swarthout, director of
Parks and Recreation
Others present: There were nineteen people in the audience.
Don Schoenheider, Mayor stated a meeting was held on November 4th to discuss Deerpath Golf
Course. A number of residents were present for the golf course discussion to be discussed later
on the agenda. Item VI was moved to the first item to be discussed.
II. Deerpath Golf Course
This item was discussed first during the meeting.
Mr. Kiely stated the City has been monitoring the golf course over the past few years. The
Recreation Department has been subsidizing the course each year, and Kemper Sports has been
brought in to manage the course.
Alderman Tack entered the meeting at 5:15 p.m.
Ms. Holleb reviewed the five year forecast of the Golf Fund. She stated the fund was in the black
until FY2011, but now is subsidized by the Recreation Fund.
The Committee discussed the decreased revenues and increased expenses. The decrease in
revenue is in part due to more visible rates on the internet. The history of the property was
discussed highlighting the land was donated 89 years ago as a recreation property and that
residents raised the funds to start the golf course.
The Committee discussed the categorization of the fund as an Enterprise Fund and the impacts if
the fund was changed to a Special Revenue Fund.
The Committee discussed the current capital needs and the idea of developing a Private/Public
Partnership similar to Forest Park. A study by Lohman can be conducted to determine what
needs to be done to improve the status of the course and operations.
Mr. Kiely stated the Lohmarn study will be completed and the results will be brought back to the
Committee at the March budget meeting.
III. Consideration of Minutes from the Finance Committee Meeting Held on October 19, 2015
Alderman Moreno made a motion to approve the minutes from the Finance Committee meeting
held on October 19, 2015. The motion was seconded by Alderman Adelman. The motion carried
unanimously by voice vote.
IV. Five Year Financial Forecasts
Ms. Elizabeth Holleb, Finance Director reviewed a timeline for the FY2017 budget process.
Finance Committee Meeting
Minutes – November 9, 2015
Ms. Holleb reviewed the state’s budget current and possible impact on the City’s revenues.
The Committee discussed the impact on other agencies within the City. The Committee
requested staff inquire into the effect on the hospital.
Ms. Holleb presented the five year forecasts for the Capital Fund, .5% Sales Tax Fund, Water
Capital Fund, Motor Fuel Tax Fund and Park and Public Land Fund.
The Committee discussed the revenue assumptions and expense projections.
V. 5 Year Capital Improvement Program
Program overview – Mr. Kiely, City Manager reviewed the five year average by category of the
Capital Improvement Program (CIP). He stated the largest area is made up of roads and bridges
and FY2016 estimated actual includes a fire truck. He reviewed the list of proposed projects for
FY2017 and requested the Committee review the non-funded priority 1 classification to see if any
projects should be moved to funded. He stated after the meeting staff will be adjusting proposed
projects to ensure a positive fund balance for all five years in each fund.
The Committee discussed smaller items listed as a request. The CIP threshold is $10,000 and the
operating budgets are unable to absorb the additional expenses.
Infrastructure report card – The Committee discussed adding the golf course to Parks and
Recreation to be rated.
Annual Street Overlay Program – Bob Ells, Superintendent of Public Works reviewed the street
selection process used to decide which streets are included in the annual resurfacing program.
He stated a review of any future City projects that may impact resurfacing is included in the
process. He reviewed the list of scheduled streets to be resurfaced. He stated the increased
patching program has assisted with the impact of the decreased resurfacing budget.
EAB Update – Chuck Myers, Superintendent of Parks and Recreation provided an update on the
status of the treatment, removal and replanting of ash trees. He reviewed the requested budget
for FY2017 as well as the trees used for replacement.
The Committee discussed the necessity of looking at the canopy of the City to determine the
replacements and how the residents are utilizing resources to assist with replacing trees.
VI. Fee Schedule
Proposed Changes in Fee Schedule – Ms. Holleb reviewed the proposed additions and changes
to the fee schedule. She reviewed the addition of city code reference to the schedule. She
stated fees have been added based on moving from the city code to the fee schedule as part of
the codification project. The estimated increase to the General Fund is $45,250.
Water Rates – Ms. Holleb reviewed the five year average pumpage for the water plant. She
reviewed the 2014 rate structure goals. A water rate study was conducted to compare rate
structures with 16 other communities. Ms. Holleb reviewed the survey results.
The Committee discussed policy questions provided by the staff to assist with developing the rate
structure to fund operating costs, capital and fund the debt associated with improvements to the
water plant. The discussion included purchasing water from other sources as well as connecting
to the JAWA water system.
The Committee requested staff combine the fixed and tiered rates using the current method of
meter size for the fixed rate; determine if the current tiered rate is appropriate and to determine if
the fixed rate can be determined based on actual use from the previous year.
Finance Committee Meeting
Minutes – November 9, 2015
VII. 2015 Property Tax Levy and Bond Abatement Ordinances
Ms. Holleb stated at the next City Council meeting the annual tax levy would be on the agenda
for consideration. She outlined 4 options, which included the following.
· 1. Maintain current practice of the tax cap plus new growth only with new method for
police and fire levies (1.48% increase)
· 2. Add capital line of $800,000 and abate bond funds $800,000. (1.48% increase)
· 3. Increase Police Pension levy to prior year method, add capital line of $800,000 and
abate bond funds $800,000 (2.78% increase and requires public hearing)
· 4. Increase Police Pension levy to prior year method, add capital line of $635,000,
Recreation and Parks/Specific line item $75,000 and abate bond funds $635,000 (2.96%
increase)
Ms. Holleb reviewed the projected increase on an average homeowner with an $800,000 valued
home.
The Committee discussed how this would impact the City’s position as the lowest rate on the
north shore.
The Committee discussed the state’s budget crisis potential impact on the City’s revenues, which
include a proposed property tax freeze and reduction of current revenues.
The Committee discussed what additional ways the City could increase revenues without
adjusting the property taxes. The proposed options would not affect the City’s ability to issue
debt, as this is calculated before abatements
The Committee’s consensus was to move forward with option 4 to be presented at the November
16, 2015 City Council meeting with the option to change the method. The Committee requested
staff prepare an option of a 7% increase to provide additional revenue to the General Fund in
anticipation of the state reducing funds and to send out prior to the City Council meeting
VIII. Other Business:
1) OpenGov Demonstration – Deferred to future City Council meeting
2) Laurel Avenue Proceeds and Potential impact of future CIP – The Property and Public Land
Committee will be meeting later in November and an Executive Session will be held in
December to discuss.
IX. Opportunity for the Public to Address the Finance Committee:
Kathy McCombs 60 Quail Dr commented on the condition of the golf course and the history of
the course.
Tim Magnuson, 619 Timber commented on the percentage of residents vs. non-residents usage of
the golf course
Charlie Kohlmeyer, 1656 Bowling Green commented on the City’s water rates
X. Adjournment
There being no further business, Alderman Reisenberg moved, seconded by Alderman Waldeck,
to adjourn the meeting at 9:50 p.m. The motion carried unanimously by voice vote.
Respectfully Submitted,
Diane Hall
Assistant Finance Director