HomeMy WebLinkAboutBudget Advisory Commission - 10/27/2009 APPROVED MINUTES
BUDGET ADVISORY COMMISSION MEETING
TUESDAY, OCTOBER 27, 2009 6:00 P.M., CITY CENTER
Heritage Room
8080 Mitchell Road
COMMISSION MEMBERS: Chair Don Uram, Vice-Chair Rick King;
Commissioners: Annette Agner, Eapen Chacko, Jon
Muilenburg, Richard Proops, Gwen Schultz
CITY STAFF: Sue Kotchevar, Finance Manager; Scott Neal, City
Manager; Tammy Wilson, Finance Supervisor;
Angie Perschnick, Recorder
I. CALL TO ORDER/ROLL CALL
Vice-Chair King called the meeting to order at 6:02 p.m. Commissioners Schultz and
Muilenburg were not able to attend the meeting, and Chair Uram contacted Kotchevar to
state he would arrive late.
II. MINUTES
A. BAC MEETING HELD TUESDAY, SEPTEMBER 22nd
Vice-Chair King asked for any additions or corrections to the minutes. There
were none.
MOTION: Chacko moved and Agner seconded to approve the minutes from the
September 22nd meeting. The minutes were approved 4-0.
III. STAFF UPDATES
A. COMMUNICATION
Joyce Lorenz presented information relating to the Communications Department.
They currently have three staff members, including Lorenz, the Communications
Manager. Communications is responsible for marketing products and services
(Parks & Recreation brochures and facilities, Wine Club and liquor stores, etc.);
in addition, they handle internal and external communications, media relations
and crisis communications, and City branding and image management (including
the Life in the Prairie newsletter, edenprairie.org, City news and City TV, EPTV
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October 27, 2009
Page 2
16 on cable, the employee intranet, and Facebook). 94% of City residents read
Life in the Prairie, and 97%rate it as "good" or"excellent." The recent addition
of the City on Facebook has allowed the City to reach a younger demographic,
and the site has 1140 fans currently. The Communications Department has
implemented an integrated communications effort, and its goals include reaching
the broadest audience, encouraging two-way communication, and fostering an
open government.
Proops asked about the printing expenses in the 2010 and 2011 budgets. Lorenz
responded the majority of those expenses are for Life in the Prairie. Proops
inquired as to the amount of duplication in copies of Life in the Prairie that are
mailed to all City residents and included in Eden Prairie News. Lorenz clarified
only two issues of Life in the Prairie are mailed to all City residents (one in
January and one in July; these are required to be mailed to City residents since
they contain financial and water reports). The other ten issues of Life in the
Prairie are only included in Eden Prairie News. King asked if printing the
Communications Department does for other departments is charged back to those
departments, and Lorenz verified this is correct.
Proops asked about the $74,700 in the Communications budget that goes to "other
contracted services." Lorenz clarified the Communications Department hires
outside graphic design services, and most of this money pays the main contractor
they work with; he receives a retainer and payment for services, but Lorenz
confirmed the cost is still cheaper than hiring a full-time staff person with benefits
and office space.
B. FACILITY INTERNAL SERVICE FUND CHARGES
Kotchevar explained the purpose of the internal service fund charges include
measuring the full costs of goods and services provided, more accurately
measuring the cost of government, and using a common tool that is used by other
local metro cities and recommended by the GFOA. Internal service fund
advantages include giving staff more awareness of the costs of providing services,
consistent charging to the general fund, and providing flexibility in decision-
making (resources can be "saved" for later use). Disadvantages to the internal
service fund include taking additional time to develop and implement cost
allocation plans (this has been minimal), increasing audit costs slightly, and
trusting staff responsible for internal service funds to manage resources
appropriately.
Chacko asked where the charges are within each division for the general fund
expenditures. Kotchevar replied the charges are rolled up into each line item in
the overall budget. Proops asked about number differences in the budget, and
Kotchevar clarified the budget is always off somewhat between projections and
actual numbers. Proops asked if the City brings heat pump replacement to the
City Council, and Scott Neal explained he can approve any replacements or
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October 27, 2009
Page 3
maintenance costs under $15,000. Many items end up on the consent agenda for
the City Council if they are minor repairs or replacements but somewhat more
than that amount. The City Council members discuss projects that are very costly
or out of the ordinary. Revenue is charged to departments to pay for projects. All
divisions are charged to take care of the outside building (all divisions city-wide,
not just in the City Center building).
Scott Neal summarized the City is trying to emulate what private companies do
regarding cost allocation. King agreed the internal service fund idea is a good
idea, and it has been implemented in a way that generally makes sense; however,
the mixing of capital and operating budgets is confusing to both King and
Chacko. Expenses are ongoing, and capital is a one-time expense, so King and
Chacko would like to see them separated out. Since department managers are
held responsible for budgets, including capital expenses takes away a degree of
control from the managers. Kotchevar clarified, although department managers
do not have control over some expenses, they do have input. Kotchevar noted
managers request budget items each budget cycle such as furniture which will
impact their budget.
Kotchevar explained fire trucks and other financed items are not allocated in this
way. Neal noted the City could break out the debt aspect for fire trucks and other
financed items separately from the main operating budget if the information was
needed. Proops and King agreed capital and expense make sense to them as two
separate funds, and then depreciation can be allocated (where money comes
from). King added the all-in cost for items is clearer now that it was when the
BAC started meeting a few years ago. The Internal Service Funds make actual
costs clearer. Kotchevar noted the capital piece is all together in quarterly CIP
reports in case that information is needed.
IV. BAC PREPARATION FOR 11/17/2009 CITY COUNCIL WORKSHOP
Proops asked when the BAC's formal recommendations will be made, and King
responded the November 17th budget meeting with City Council is when the
recommendations will be made. The BAC does not have any meetings scheduled before
then. King asked what form the BAC would like for recommendations to take. Chacko
mentioned that there were items to do from the BAC's last workshop with the City
Council, and the group recalled the IT and Communications areas were the main ones the
Council suggested the BAC review. Agner also recalled Kathy Nelson mentioned
looking at areas to add to the budget if it was beneficial or could save money in the long
term. King stated revisiting the August 18th memorandum to the City Council seemed
appropriate as a place to start in preparing an updated memorandum for the City Council
with the BAC's recommendations. The updated memorandum will be included with the
Council packet that is sent out the Friday before the meeting.
Proops handed out a yellow page with ideas for the types of suggestions the BAC could
make. Neal mentioned a new legal prosecutor will be signed before the City Council
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October 27, 2009
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meeting on November 17a', and the contract is for a fixed fee of$180,000. The City's
civil legal contract stayed the same. Although it is not in the budget yet, this will be a
significant savings from the previous prosecutor contract.
In response to Proops' concern about expenses relating to the Community Center
($281,000), Kotchevar noted most of the cost is wages and 2009 only reflects a partial
year of data. King recalls revenue and costs were both increasing similarly (costs were
driven by more classes with part-time staff hired), and most classes paid for themselves.
King was satisfied with the explanations the BAC received, so he does not favor putting
possible cost reductions for the Community Center in the memo. If Proops would like to
look into the Community Center numbers more specifically, there may be something
useful to add in the memorandum regarding specific expenses at the Community Center;
Proops said he will do this. Neal noted the Community Center is revenue-driven, so
reducing wages would most likely reduce revenue. Proops said there was a shortfall in
revenue going into the budget cycle for the Community Center because of the $800,000
spent on renovations from previous years. King explained he expected costs to be upside
down relative to revenue for a number of years after the renovation, and over time, the
Community Center's revenues will likely increase to cover more of the $800,000.
Agner asked if anyone looked into membership at the Community Center or Wine Club
outside the City. Neal clarified Eden Prairie markets the Community Center to local
businesses and in other cities in some ways (employees of local businesses receive
resident rates and some employee discounts). King suggested the City could give free
Community Center membership for one month for people who join the Wine Club. Neal
is looking into the possibility of offering reciprocity agreements with other cities.
King asked if the duty crew idea was approved by the City Council, and Neal responded
it was not approved. Although the duty crew was budgeted for early on, City Council
members have indicated they prefer not to approve it for the upcoming year. Proops said
he would like for the Fire Chief to prepare a specific job description of what the duty
crew will do for future consideration.
Proops suggested looking at several options for decreasing the amount of funding needed
in the short-term for the fire relief pension fund. Kotchevar clarified the City does not
have an option to switch the amortization period to have a longer time period available to
fully fund the pension. Neal added several local cities, including Eden Prairie, are
requesting relief regarding pension funding from the state legislature in January 2010.
Proops wondered if the rate of growth used in the fund (currently 5%) could be changed,
and Kotchevar responded it cannot be changed. Proops asked about the mix of equities
vs. bonds in the fund, and that is reviewed by the Fire Pension Board. The Board
includes three elected City officials or employees, including the Mayor. Uram asked if
Kotchevar was a non-voting member of the Board, and she replied she is actually a
voting member. Uram was involved in some of the decisions regarding pension fund
mixes years ago, and members do weigh options for what is most appropriate for the
pension, which is a perpetual fund.
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October 27, 2009
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Proops and King inquired if the City had considered moving from a defined or fixed
benefit plan to a defined contribution plan. Neal explained plan design is largely spelled
out in state code;however, the City has a few plan options, including a defined
contribution plan that officials could consider at some point. Chacko stated he is not
comfortable recommending changing the pension benefit plan for a volunteer fire
department. King said the City could look into the possibility of switching pension plans
in the future as was done for PTO recently. It could be noted some members of the BAC
wondered if a different mix of equities and bonds could be more useful. Losing less
money on investments could help decrease the amount the City has to pay going forward.
Neal suggested the more general the point can be made (regarding evaluating different
pension fund options), the better. Simply exploring the change from a defined benefit to
a defined contribution plan would be disruptive. Neal added the City has a low level of
unionization currently.
There are approximately 90 volunteer firefighters in the fire department currently. The
City has started an aggressive program for firefighters to receive regular physicals and to
work with personal trainers. King considers the $3,000 increase in fitness and health
costs for the fire department to be justified based on Fire Chief Esbensen's presentation.
Proops decided he is fine with leaving a review of these health care costs out of the
recommendations too. King is okay with Proops' suggestion to question the significant
tuition reimbursement increases ($24,000 increase).
In response to Proops' question regarding the cost of severance, Neal responded the new
severance program is expense neutral. New employees will not receive the deferred
compensation match, so savings related to severance plan changes will be realized over
time as employee turnover occurs.
Proops would like to see more specifics used in place of the term"other contracted
services." In the Community Center, it typically refers to referees, so he would like to
see that term used instead. Kotchevar expressed concern the management of more codes
in the system would be challenging. She also clarified the term"other contracted
services" is used to reflect different types of contracted services in different departments,
so it does not refer exclusively to referees.
Neal said the City Council is looking for input from the BAC regarding the franchise fee.
Proops and Agner stated they are against it because it seems to be another tax that is less
obvious than other taxes. Uram stated he thought the franchise fee needs to be
considered, and it could be made as transparent as the City wants it to be. Three BAC
members stated they are in favor of keeping the utility franchise fee recommendation in
the memorandum to the City Council (Uram, King, and Chacko), and two BAC members
recommended removing the suggestion (Proops and Agner).
King asked if the City has a hiring freeze currently, and Neal responded it does not.
There was a hiring freeze from January through May 2009 when the City engaged in
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reductions in headcount. One Community Services position was reduced from full-time
to half-time.
For revising the memorandum to the City Council, King suggested the BAC could
recommend the Council consider: (1) looking into possible reductions in Council dues
and subscriptions, (2) possible wage holding or reductions for Community Center
employees, (3) reducing tuition reimbursement, and (4) implementing a hiring freeze.
Neal added the City would most likely need to reduce services if an employee left at this
point since some staff reductions have already taken place. Uram stated he does not
know enough about the specific items in the City Council's subscriptions and
memberships to recommend reducing those expenses. This amount of money is peanuts
in a budget as large as the City's. Uram would favor suggesting that City staff find 1.5%
or whatever percent from wherever it makes sense to remove from the budget. Chacko
agrees with Uram that it makes sense to let Neal and the managers look into and decide
where to make reductions. Neal said he will take a look at the City Council
subscriptions.
Proops expressed concern that the budget has increased. Proops stated the changes put
into the budget so far are monumental, and it is late in the budget approval process now.
Proops said he thinks the BAC is not doing its job if decisions regarding further budget
reductions are just put back on Neal now. Chacko noted the BAC has more time to
review the 2011 budget going forward. Proops wondered why the BAC members did not
define recommendations and do more research into issues as the year went on based on
thoughts Proops raised to the group in January.
Further work was done to amend the memorandum for the City Council. The 2011
Proposed Budget section could include a target for budget reduction, and the duty crew
would count as one reduction in the budget that was initially proposed. Proops would
like to see the City continue with first class service but not include enhancements. This
includes removing the two additional police officers that were requested and initially in
the budget. King suggested a statement about opening the dialogue regarding the benefits
structure since the City bears a great risk with the current pension plans. The BAC is
pleased the City Council capitalized on negotiating for a significant reduction in the cost
for the legal prosecutor.
King suggested Kotchevar could send out the revised memorandum first to Uram to
review and then to BAC members individually. Next BAC members will have an
opportunity to review the memorandum and send their recommended revisions back to
Kotchevar. Then Kotchevar can compile the final recommendations for Uram to verbally
present to the BAC at the November 17th meeting. The meeting will start at 5:30 with
food served at 5 pm.
MOTION: Proops moved and Uram seconded a motion to approve the format of the
letter as defined at the meeting subject to compilation by Kotchevar and revisions
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suggested by group members individually. Proops moved and Uram seconded the
motion, and the motion passed 5-0.
V. CHAIR AND STAFF ADMINISTRATIVE ITEMS
Kotchevar stated there is no regularly scheduled BAC meeting in November, but the third
quarter financials are available if the group would like to meet to discuss them. The
group decided not to add a regular meeting in November. BAC members decided
December would be a good time to meet for the purpose of putting together the BAC's
2010 calendar. The BAC would likely go to the City Council in February with their work
plan for the year. Kotchevar will follow up by email with BAC members and appropriate
staff to determine a good date for the December BAC meeting.
Neal said there is a public hearing on December lst, and the budget could be approved
then or at the December 15th City Council meeting.
VI. ADJOURNMENT
The meeting ended at approximately 8:25 p.m. Chacko moved and Proops seconded the
motion to adjourn.