10/08/2019 - MinutesRole of the Finance Committee
The finance committee provides oversight of city budgeting, financial planning, and financial reporting. The committee recommends long-range
financial goals along with funding strategies for the operating and capital budgets. Human resource issues requiring policy direction are brought
before the committee. The committee serves as the advisory forum for transportation and street maintenance funding, and funding relating to the
transportation benefit district.
City of Port Orchard
Council Finance Committee
A meeting of the Council Finance Committee was held in the Mayor Conference Meeting
Room at City Hall on October 08, 2019 at 5:00 p.m.
PRESENT: Council members John Clauson, Beck Ashby and Shawn Cucciardi, Mayor
Rob Putaansuu, Director of Finance Noah Crocker, Human Resource Coordinator,
Debbie Lund,
The meeting was audio recorded.
Finance Report
The Finance Director discussed the Monthly Budget Status report was previously
provided to the full council and as such the finance Committee currently has all the
Financial Status reports for the City.
Mid-Biennial Review
The Finance Department has asked department to review their current budget status
reports during the month of September and respond to the Mid-Biennial Review and
Modifications request.
The City has focused its criteria for mid-year modification to those items that materially
affect the budget in one of 3 ways:
• Changes that reduce expenditures
• Major increases to current budgeted expenditures.
• Modifications/Requests for new mission critical, unforeseen major expenditures
All departments have responded and provided their proposed modifications for
consideration to the finance department. The Mayor and the Finance Department met
and reviewed all requests and have prepared the Mayor’s proposed adjustments for
consideration.
The Finance Committee will discuss and review the proposed modifications to the
budget and provide any suggested changes. The Finance Committee recommendations
will then be brought to council work study session for full council discussion.
The City Council will review the proposed modifications to the city budget at the work
study session and provide additional direction. The public hearing on the budget
modifications will be held on Oct. 22, 2019 with possible action on a budget amendment
to take place during the business meeting of the Council Meeting later that night.
Role of the Finance Committee
The finance committee provides oversight of city budgeting, financial planning, and financial reporting. The committee recommends long-range
financial goals along with funding strategies for the operating and capital budgets. Human resource issues requiring policy direction are brought
before the committee. The committee serves as the advisory forum for transportation and street maintenance funding, and funding relating to the
transportation benefit district.
The finance committee walk through the Mayor’s proposed modifications.
The Highlights include:
1. All beginning fund balances are adjusted to reflect actual beginning fund balance
as of January 1, 2019
2. All ending fund balances are adjusted to incorporate changes in beginning fund
balance, and proposed revenues, and expense adjustments
3. Fund 001-Current Expense increase expenditure authority by $922,000
4. Fund 002-City Street Operations increase expenditure authority by $285,000
5. Fund 111-Impact Fee reduced expenditure authority by $72,000
6. Fund 302-Capital Construction increased expenditure authority by $248,715
7. Fund 304-Street Capital Construction increased expenditure authority by
$1,210,000
8. Fund 401-Water Sewer Operations increased expenditure authority by
$1,435,558 and will be closed before year end
9. Fund 403-Water Sewer Capital increased expenditure authority by $732,427 and
will be closed before year end
10. Fund 411-Water Operations increased expenditure authority by $502,400
11. Fund 413-Water Capital increased expenditure authority by $300,000
12. Fund 421-Storm Operations increased expenditure authority by $266,840
13. Fund 423- Storm Capital increased expenditure authority by $531,200
The Finance Committee reviewed the proposed modifications and the financial impact
to the City. Of importance the committee discussed the additional transfer authority
needed to meet the 2020 stabilization goal, the additional monies requested by the
Health District and a new transfer to the ER&R fund to fund the Court Software system
purchase in the future. The committee asked that these three items be added to the
Mayor’s proposal.
Personnel Updates
The Mayor discussed the need to add an additional IT Full Time FTE, a re-alignment
with the current PW labor position. The PW labor position will be strictly for water
reading and parks and then the community service program will be re-assigned to more
senior public works employees. Debbie Lund discussed the proposal to offer a high
deductible health saving account plan for employees. It appears to be a saving for city as
well as a tool to save for health care. There was discussion regarding the police chief
requesting is current unfilled FTE be broken up and hours assigned to current
employees. The mayor announced that the city was made aware that we will be losing
our assistant city engineer to another entity which will encourage the city to do an
organizational assessment. Lastly, the Mayor shared with the Finance Committee that
our current general legal counsel contract is coming due and she has requested an
Role of the Finance Committee
The finance committee provides oversight of city budgeting, financial planning, and financial reporting. The committee recommends long-range
financial goals along with funding strategies for the operating and capital budgets. Human resource issues requiring policy direction are brought
before the committee. The committee serves as the advisory forum for transportation and street maintenance funding, and funding relating to the
transportation benefit district.
increase in her contract by about $20 more per hour. The committee discussed and
recommended that city put an RFQ on the street for legal services.
Health District
This was discussed during the mid-biennial review. Health District is requesting the city
contribute $2 per capita. The City currently contributes $1 per capita. All other
neighboring cities are contributing $3 per capita. The Finance committee values the
health districts efforts and requested that the City contribute $3 per capita.
Study Session Preview
The Finance Director discussed the mid-Biennial review presentation to come study
session, a revenue and sources hearing will be brought forth to the Oct. 22,2019 council
meeting as well as the property tax ordinance.
The meeting adjourned at 6:20 pm.