09/29/2017 - 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 Council Chamber Meeting
Room at City Hall on September 29, 2017 at 7:30 p.m.
PRESENT: Chairman John Clauson, members Beck Ashby and Shawn Cucciardi, Mayor
Putaansuu, Treasurer Martin, Finance Director Noah Crocker, Public Works Director
Mark Dorsey, PE, and assistant Engineer Mike Pleasants, PE.
The meeting was audio recorded.
Other Item
Mayor Putaansuu presented and asked that the committee review a modification change
to the newly adopted procurement policies. The change is to clarify when Council
approval is required. The language provides for contracts or purchases exceeding
$7,500 that are not consistent with the adopted budget to have council approval. The
committee supported the new language
Finance Report
Treasurer Martin stated that this is his 96th plus finance committee meeting and last
meeting as Treasurer, as he noted his upcoming retirement date. He thanked the
Committee members for their support over the years and wished the City the best in the
years ahead. He then presented the sales tax collection report that reflects an additional
2.5% collection over projection for revenue received in September. Total collection for
the month $403,185. For the year sales tax collected is over projection by $163,476, a
4.69% increase over projected collection.
Real Estate Excise Tax has remained strong throughout the year with total year-to-date
collections at $691,611. This amount exceeds the 2017 budgeted REET revenue by
$91,611.
The committee reviewed cash reports. Mr. Martin called attention to the Stabilization
Fund current balance of $842,970, stating that he was proud that during his tenure that
the City Council authorized the fund. He noted that the city continues to put money into
the fund with the ultimate goal of maintaining a fund balance of two months
expenditures or approximately $1.4 million. The City budgeting practices, with strong
council support, maintains a discipline of funding the Stabilization Fund.
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.
Tremont Widening Project
Finance Director Noah Crocker provided members the Tremont Widening Project
Construction Finance Plan. Misters Dorsey and Pleasants attended to add information
and status of the project and to answer any questions posed by the committee.
Mr. Crocker explained that the contingency of $1 million was displayed as a separate
line item, outside of the project costs. This is being done to manage and recognize that
any unspent contingency funding will be available for other capital projects within the
city. The city’s desire is to use project contingency only when necessary so that
remaining balance may be applied to additional future capital projects.
The plan will be updated monthly and as the project progresses, expenditure trends will
become more apparent.
Mid-Biennial Review
The Committee was provided Biennial Review Narratives prepared by the various
department heads. The Mayor, along with finance staff, previously studied the
narratives and adjusted the requests that meet the criteria of changes to the budget,
versus what where otherwise additional requests to the approved biennial budget. A
draft of the staff and Mayor’s review was discussed.
Staff noted the need to provide $70,000 to the jail budget in recognition of increased
incarceration costs associated with the new county jail contract. The water sewer utility
is impacted by $500,000 as the city continues to purchase water from the City of
Bremerton. The Department of Community Development is adjusted to reflect a budget
correction that resulted in lowering of budget authority of $40,000. Additional
adjustments were noted.
Finance will provide materials and information at the upcoming Work Study Session on
the budget review. The full council will be provided review results and
recommendations leading to the Revenue Hearing (RCW 35.34.130) to be held later in
the year. The Revenue Sources Hearing (RCW 84.55.120) is scheduled for October 24th.
Changes to revenue will be discussed at that time.
The meeting adjourned at 8:52 am.
Next meeting October 20, 2017 7:30 am.