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01/26/2017 - MinutesCity of Port Orchard Council Finance Committee A meeting of the Council Finance Committee was held at City Hall on January 26, 2017 at 7:30 p.m. PRESENT: Members John Clauson, Beck Ashby, Shawn Cucciardi, Mayor Putaansuu, City Clerk Brandy Rinearson, Treasurer Martin, Public Works Director Mark Dorsey, and Thomas Hunter, public works. Chairman Clauson called the meeting to order at 7:35 a.m. Finance Report The sales tax revenue report was presented that captured 2016 collections. Total collection for 2016 were $4,536,117 or 7.87% above projects for the year. A general discussion on sales tax, collection periods, and projections ensued. Mr. Martin noted that a preliminary review of fiscal year 2016 appears to be consistent with past year’s experience where revenues exceed expectations, and expense is below budget. An actual calculation will be performed and presented in the 2016 Annual Financial Report that will set the percentage of actual revenue and expense to budgeted amounts. Fund Balance Cash and Investments of the City’s major fund accounts were reviewed by the committee members. City funds are held at the Washington State Investment Pool (LGIP), Kitsap County Treasurers Investment Pool, and Kitsap Bank. A fiscal year 2016 Budget report showing all department YTD budget expenditures and available remaining budget authority not used in 2016 was presented by the committee. Mr. Martin reported that the outcomes where in keeping with past years experience. The Treasurer reminded the committee that finance would undertake a review of beginning fund balance. With an eye towards “truing up” estimated beginning fund balance with actual beginning fund balance now that all of 2016 expenses have been paid. Any adjustments to fund balance will be presented to the committee and formally recognized by budget amendment. IT - Seitel, LLC upgrade Project: The information technology upgrade project is nearing completion. The project is estimated to come in under budget by $45,000. The lions share was a savings of $20,000 due to the IT department being able to perform workstation migration internally and not dependant on Seitel. Data is currently being uploaded to Cloud services with the completion of that task being the first week of February. Migration and project completion and close out is expected February 15th. A completion report will be presented at the next council finance committee meeting. Mr. Martin thanked the committee members for their support, including allowing the project to be extended into 2017. Extending the project held costs down as IT staff was able to do work, that otherwise would have been performed by the consultant. 2015 Audit Progress: The 2015 audit is drawing to a close, albeit late due to timing issues with the auditors, which included illness and holiday schedules. It is expected one issue will come forward during the Exit Conference relating to procurement. Staff is working to strengthen procurement procedures and processes going forward, with Resolution No. 86-16 being the first step, and adopted of rules and proceeds within the next 90 days. Work continues to write rules referencing RCW requirements and best practices. More will be explained at the upcoming Exit Conference with the auditors. City Clerk: Administration: 720 Building Progress: Tremont Widening: An updated Tremont Widening – Funding Partnership and funding options schematic was presented. Members inquired on the status of the Pavement Management System (PMS) study and report. Approval with a PMS consultant vendor will come before council in March. The Transportation Benefit District was discussed and the need to move forward on the topic of imposing vehicle license fees. Mr. Martin asked the members to consider what transportation discussion materials the committee may desire. Mayor Putaansuu, along with staff, will be meeting with the city bond attorney and a representative of DA Davidson in a question and answer format to discuss transportation debt financing later this month. Information will be brought back to the committee. The meeting was adjourned at 9:00 a.m. Next meeting March 28, 2016 7:30 am Council Chambers meeting room