12/19/2017 - 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 d irection 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 December 19, 2017 at 5:00 p.m.
PRESENT: Chairman John Clauson, members Beck Ashby and Shawn Cucciardi, Mayor
Putaansuu, Finance Director Noah Crocker, Public Works Water & Sewer Manager,
Thomas Hunter
The meeting was audio recorded.
Finance Report
Finance Director Crocker presented the sales tax collection report that reflects an
additional 5.9% collection over projection for revenue received in November. Total
collection for the month of November is $427,840. December data was not included as
the month is not yet complete. For the year, sales tax collected is over projection by
$197,973, a 4.57% increase over projected collection.
Real Estate Excise Tax has remained strong throughout the year with total year -to-date
collections at $919,355. December data was not included as the month is not yet
complete. There was some discussion about the difference uses of funds from REET 1
and REET 2.
The committee reviewed cash reports and identified that the city has healthy fund
balances at this time.
Tremont Widening Project
Finance Director Crocker provided members the Tremont Widening Project
Construction Finance Plan. The committee walked through the expenditure plan and
compared year-to-date budget to year-to-date actuals. Mr. Crocker pointed out the
planned expenses year-to-date were lower than the actual expenditure paid year-to-
date. The difference was due to a stall in project construction, due to some
discrepancies in the design work. It took a month to work through those issues and the
construction is anticipated to resume in December subject to weather conditions. It was
noted that thus far the contractor has not requested any timeline extension and
anticipates being able to complete the project on the contract project timeline.
The plan will be updated monthly and as the project progress es, expenditure trends will
become more apparent.
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 d irection 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.
Transportation Benefit District:
The Finance director presented the current balance of the Transportation Benefit
District revenues. The City has received $167,923 year-to-date in TBD revenues. The
biennial budget has a total expenditure authority of $351,600. The City currently has a
contract for Paving-Roadway Repair of $151,703 anticipated to start in spring of 2018.
Further road repair projects will be discussed in the spring.
Salary Survey Completion:
Mr. Crocker provided the committee information regarding the salary survey report
status. It was discussed that to complete the work started from the Salary Survey re-
alignment the anticipated total fiscal impact in 2018 would be $55,039. This would
impact 18 employees throughout the City and would impact the Storm, Water Sewer,
City Streets and General Fund. Mr. Crocker acknowledged the City has the resources
and budget authority to carry-out and complete the Salary Survey re-alignment in 2018.
Chairman Clauson stated he would support moving forward and complete the project
and he would make a motion at the upcoming council meeting directing the finance
department to make the adjustments starting January 1, 2018.
Union Negotiations:
There was a brief update that at the next council meeting HR would bring forward the
MOU involving the police guild to complete those negotiations. The City has been
negotiating the impact from changing medical plans and have come to an agreement.
Additionally, HR would provide an update on the Teamsters negotiations in an
executive session as those are still ongoing.
CFC Update (Dev Agreement):
Mr. Crocker discussed that city staff are working on analyzing and reviewing the current
developer proposal. The discussion today would focus on reviewing the current state of
the Capital Improvement Plan and cashflows and not details of the agreement. It is
intended to review the current state of the City.
He reviewed the following:
1) The current estimates on project costs that have been identified in the 2017-2018
Budget.
2) The total Capital Budget program for 2017-2018
3) The 2017 YTD Capital Expenses
4) The 2018 anticipated Budget & Expenses
5) The 2019 anticipated Budget and expenses to complete the project list
6) The Total Project Cash flows from 2016-2019
7) The sources of funding identified in the CFC calculations for the current budget
project list
8) The total amount of cash needed in 2018 and 2019 to complete the current
project list
9) The remaining projects on the comp plan after the 2019 completion
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 d irection 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.
10) The total estimated project costs on the comp plan after the 2019 completion
11) The identified funding sources for those project costs on the comp plan after the
2019 completion
12) Historical Connection Fee Charges received from 2010-2017
13) Revenue projections using the CFC values and forecast identified in the CFC plan
14) Alternatives projections of CFC revenues
15) Impact of McCormick Specific Projects on the project cost list
16) Impact of an alternative CFC value
The finance committee discussed meeting again in the future for further discussion and
consideration.
The meeting adjourned at 6:25 pm.
Next meeting January XX, 2018 at 5:00 p.m.