WILMETTE PARK DISTRICT
Financial Planning & Policy Committee
Date: October 30, 2013
Location: Village Training Room
Time: 6:30 p.m.
Committee: G. Benz, J. Brault, and Chair J. Olvany
Board Members: J. Crowley
Staff: S. Wilson, K. Bingham, J. Bowen, K. Eppelheimer, B. Lambrecht
1. Call to Order
2. Approval of Minutes
3. Communications and Correspondence
4. Recognition of Visitors
5. Old Business
6. New Business
7. Next Meeting
1) The Meeting was called to order at 6:30 p.m.
2) The Committee approved the minutes of September 23, 2013 as presented.
3) Communications and Correspondence – None.
4) Recognition of Visitors – Chair Olvany recognized Commissioner Crowley and staff in attendance.
5) Old Business
a. Personnel Policy Manual – Superintendent Bowen briefed the Committee on the last review and stated that there will be continued discussion on the pension impact of unused/unpaid paid sick-time and the concern of proper funding of the plan given the anticipated retirements over the near term. Discussion of a transition plan to include sick time in the paid time off rather than a separate grouping of sick time is still a part of the follow-up, and the Committee asked staff to continue research of options. Superintendent Bowen then reviewed the seven appendices of Non-Discrimination and Anti-Harassment, Pre-Placement Medical Examination, Criminal Background Checks, Alcohol and Drug Abuse, Modified Duty Program, Controlled Substance and Alcohol Testing and Bloodborne Pathogens. There was discussion and clarification on each of the appendices with examples of how the polices were implemented. There was no action taken by the Committee but at the next meeting the Committee would like to complete the follow-up items of sick time and pension.
Financial Planning & Policy Committee
October 30, 2013
6) New Business
a. 3rd Quarter Financial Results and 2013 Capital Plan Update – Superintendent Eppelheimer briefed the Committee on the results through the end of September 2013. The District continues in good financial condition in spite of large capital expenditures. There was a comment to review the overall shrinking margins of our programs and increasing expenses along with a slower growth of revenue. It was suggested that an item under Old Business should be added within the February timeframe to look at this impact and the result to cash flow. There were questions on whether we will receive the insurance settlement before year-end and will we know more after a meeting on November 14 of what the impact of the deferred items would be to the 2014 capital plan since many items were deferred for more than one year. Also, where does staff project the capital expenditures will be at year-end and what items do we project to be slightly below budget after reimbursements.
b. Proposed FY 2014 Administration Budget – Superintendent Eppelheimer presented the Administration budget which contained tax levy revenue and expenses for the Administration, Finance and Communications Departments. This budget also accounts for the special funds of the District including the Debt Service, Liability Insurance, Retirement, Audit, Security, Special Recreation and Capital. There were questions on the increase in the salaries and a decrease in contract services (moving a contract employee to full-time). There was discussion on the capital line and the impact to the net surplus or deficit. The Committee recommended approval of the 2014 Administration Budget.
c. Truth-in-Taxation Resolution 2013-R-15 – Superintendent Eppelheimer presented the proposed 2013 tax levy and explained staff’s thought process in arriving at the amount. There was discussion on residents not receiving the benefit of the retirement of debt; on the increase in the Special Recreation levy (to fund the much needed ADA improvements mandated by Federal law and the longer term capital plan proposed by NSSRA); and on the controlling of some expenses such as IMRF and Social Security through controlling personnel. The final 2013 tax levy compared to 2012 is a reduction of 0.6% after the addition by Cook County for loss and costs for an increase of 1.38% or below the 2012 cost of living of 1.7%. The Committee recommended approval of the Truth-in-Taxation Resolution 2013-R-15 by the full Board.
7) Next Meeting – No meeting was scheduled. It was recommended that the Committee-of-the-Whole discuss the 2013 Tax Levy along with the Five Year Capital Improvement Plan on November 12, 2013.
8) Adjournment – With no further business to discuss, the Committee adjourned at 8:00 p.m.
MINUTES APPROVED ON JANUARY 27, 2014.