Financial Planning & Policy Committee
Meeting Minutes
Monday, May 23, 2016
6:30 p.m. – Village Hall Training Room


Commissioners: Chair Anderson, Abbott, Pellaton

Staff: Executive Director Wilson, Superintendents Eppelheimer, Bingham, Lambrecht, Bowen, Manager Holloway

Committee Members Absent


I. Meeting Called to Order

Meeting was called to order 6:30 p.m.

II. Approval of Minutes

A. Commissioner Abbott moved and Commissioner Pellaton seconded a motion to approve the minutes of April 25, 2016 Financial Planning & Policy Committee meeting.  All voted yes; motion carried.

III. Communication and Correspondence


IV. Recognition of Visitors

Ron Amen, Lauterbach & Amen
Park District Staff

V. Unfinished Business

A. 2015 Comprehensive Annual Financial Report (CAFR), Presentation by Lauterbach & Amen
Ron Amen presented CAFR and discussed the Management Letter for the 2015 Audit. Mr. Amen highlighted issues of Funds Over Budget, Governmental Accounting Standards Board (GASB), Accounting and Financial Reporting for Pensions, Funds not in Compliance with Fund Balance Policy, and Capital Assets Policy. Next Mr. Amen presented and discussed the Comprehensive Annual Financial Report (CAFR). The Committee discussed the analysis of the report with Mr. Amen. Commissioner Anderson asked Superintendent Eppelheimer to share the Districts’ representation letter with the Committee.

Commissioner Pellaton moved and Commissioner Abbott seconded a motion to accept the 2015 Comprehensive Annual Financial Report and recommend to the full Board to accept it as well. 

Superintendent Eppelheimer reported that the District will publish notice in the local paper of the availability of the audit at the Administration Office, on the website and provide a copy at the reference desk of the Wilmette Village Library.

B. Professional Services Review
Superintendent Eppelheimer presented and discussed the professional services the District uses and when to review their contracts. Commissioner Anderson commented on health Insurance. He would like Staff to put together a timeline if the District decides to opt out of PDRMA Health. Commissioner Anderson asked Staff to focus on the health insurance coverage at this time as the top priority for review.

VI. New Business

A. 2016 Prevailing Wage Ordinance, 2016-O-10
Superintendent Eppelheimer presented the Illinois Prevailing Wage Act requirements. The District, in June of each year, is to determine the prevailing wage rates paid to laborers, mechanics and other workers employed on public works projects.

Commissioner Pellaton moved and Commissioner Abbott seconded a motion to approve and recommend to the full Board approval of Ordinance 2016-O-10.

B. PTAB Update – Carson Pirie Scott and PTAB Efficiency
Superintendent Eppelheimer gave an update on the PTAB Consortium on the pre-hearing conferences with Carson Pirie Scott property in Edens Plaza. The current intervention is for tax years 2010-2012. The potential refund could be $57,769. The current appraisal by the New Trier Group supports a tax increase of $15,465. The settlement could be in the $20,000 range. Commissioner Anderson asked if the Consortium is the same as the New Trier Group. Superintendent Eppelheimer stated yes.

C. Drone Use Policy
Superintendent Bingham commented that Staff was recommended by the District’s attorneys to handle drones the same way they handle unmanned model aircraft. The definition has been changed to “Model Aircraft” which includes drones. Drones are not allowed without a permit similar to model airplanes. The Committee discussed different scenarios of flying drones at facilities. The Committee discussed signage in the parks regarding drones.

Commissioner Pellaton moved and Commissioner Abbott seconded a motion to recommend approval of Section 2.01 Aircraft/Model Aircraft/Drones by the full Board.

D. Discuss Comprehensive Cost Review Plan (Verbal)
Commissioner Anderson commented to the voters a referendum is not easy. Commissioner Anderson stated that healthcare is the top priority and would like to defer this discussion to a later date. The Committee agreed to defer this topic.

E. Discuss Purchasing Policy Enhancements (Verbal)

i. Include consideration of refurbished equipment and vehicles
Commissioner Anderson stated that the District has an unofficial policy to buy new when replacing items. Superintendent Eppelheimer stated that the District goes out to bid for equipment. This would not stop a bidder from bidding refurbished equipment as long as it met the specifications. Commissioner Anderson asked if this process could be formalized. Superintendent Eppelheimer commented that we can direct staff to look at refurbished or provide a business case of why not. Commissioner Anderson would like to see a side by side comparison and make a decision based on those results. Superintendent Eppelheimer stated he will review and provide a purchasing policy including refurbished equipment.

ii. Inclusion of alternatives to potential single bidders or sole source providers

Commissioner Pellaton commented on the current process and how to get more than one bidder. Commissioner Anderson recommends Staff go out and find other bidders. Director Wilson commented that Staff will research this but that the District is not set up with a purchasing agent and maybe that is a position to consider. Commissioner Anderson commented to focus on the areas that are seeing the most problems with not getting more than one bidder. Director Wilson commented that the District utilizes a lot of the federal and state purchase contracts for which the bid process has already been done. Superintendent Lambrecht commented that the State of Illinois has a cooperative purchasing program for all governmental agencies. The Committee confirmed this was an acceptable practice.

F. Restatement of 1st Quarter 2016 Financial Statements (Taxes and Salaries)
The Committee deferred this topic until next month.

VII. Next Meeting

The next meeting is scheduled for June 27, 2016 at 6:30 p.m.

VIII. Adjournment

There being no further business to conduct, the meeting was adjourned at 8:21 p.m.