HomeMy WebLinkAbout02.23.2004•
COUNCIL WORK SESSION
February 23, 2004
3:00 p.m.
Council Chambers
Members present: Mayor Hurley, Kincaid, Cole, Greenwood, Clark, Schmitt, Gunderson,
Welper.
Moved by Welper, seconded by Kincaid that the Agenda, as proposed, be approved. Ayes:
Seven. Motion carried.
The purpose of the work session was to review the proposed FYE2005 Budget. Mayor Hurley
stated that budget is the result of the budget process that has been in placed, but this is probably
the last time we will use this process. Mayor Hurley explained that he has met twice with
Department Heads; once by himself to have a general discussion and discuss budget needs. The
second round of meetings with the Department Heads was with the Chief Financial Officer to
review the budget requests from the departments, and they reviewed each budget line item by
line item. No decisions were made at these meetings, and any changes mutually agreed were
loaded into the data base and are on the budget sheets to be presented today.
Mayor Hurley stated that today the council will be looking at the uncut Department Heads
askings. There is a shortfall of $1.1 million in requested expenditures and anticipated revenues.
In addition, we anticipate $1.4 million shortfall due to loss of property tax credit reimbursement
from the State of Iowa. Mayor Hurley explained that the property tax credit shortfall is being
included in the budget, and if the State of Iowa does not eliminate it, the council will come back
and allocate that $1.4 million back to the departments.
Mayor Hurley explained that the notice of public hearing will be published with a property tax
levy of $18.93, and it will include an emergency levy of $0.27. Mayor Hurley stated that this
week he will go through each department's request and make his adjustments based on
discussions he had with the Department Heads. Mayor Hurley stated that his basic theme is to
hold onto current programs and services.
Michelle Weidner, Chief Financial Officer, reviewed the assessed values for FYE04 and FYE05.
There is a growth of $20.6 million for FYE05. The state's equalization order increased
residential property by 12 percent and commercial property by 18 percent, creating a shift from
who pays more taxes in Waterloo and Black Hawk County. Last time the shift was to residential
property. The percent of new growth was 0.83 of the total tax base, and 16.6 percent of that is
from the TIF. Moneys collected in the TIF have to stay in the TIF to pay off indebtedness.
Residential property saw a growth of 0.96 percent, commercial -0.41 percent and industrial 1.06
percent.
Ms. Weidner reviewed the taxable values for FYE04 and FYE05. The equalization order
increase/decrease for residential, commercial, industrial, utilities, TIF, and agland was reviewed.
The percentage of new growth for all these is 0.59 percent. The rollback factor for FYE05 is
0.484588 and for FYE04 the rollback factor was 0.51374.
Ms. Weidner reviewed the tax levy limitation for FYE05. The maximum amount of revenue the
city can collect for FYE2005 is $25,653,293, including property taxes and additional revenue.
Departments requested $23,878,007, Police & Fire Pension is $2,805,986 and unemployment
costs are $70,000 for a total of $26,753,993, which is a $1,100,700 shortfall. In addition we
anticipate a shortfall of $1,376,283 due to the loss of property tax credit reimbursement. We
anticipate a total shortfall is $2,476,983 even with the 18.93 levy rate.
Ms. Weidner reviewed the budget certification to be filed by March 15, 2004. Each levy rate
was reviewed, including the 8.10 general levy, transit levy, Aviation Authority levy, liability and
property insurance costs levy, emergency management levy, public library levy, emergency levy,
police and fire retirement levy, FICA & IPERS levy, and other employee benefits levy.
Ms. Weidner reviewed FYE2005 change in cost sheet. Mayor Hurley suggested that the Police
Department's request for purchase of CJIS equipment and Building Department's request for
Council Work Session
February 23, 2004
Page 2
radio purchase could be included in the Capital Equipment Program and purchased with bond
money. Mayor Hurley stated he will propose that the Mayor's Youth Initiative fund be
suspended and the net dollars be put in the Cultural & Arts Commission budget, Leisure Services
program. The Jr. ROTC program will be allocated $15,000, which is $15,000 less than FYE04.
The Jr. ROTC program will have a separate line item.
Ned DeBerg, Fire Chief, explained his request for overtime. Chief DeBerg stated the additional
overtime is necessary to keep all trucks in service. Chief DeBerg stated that the department is at
the point where it may be cheaper to hire additional firefighters rather than pay the overtime.
Chief DeBerg reported he is down a total of eight firefighters.
Councilperson Welper stated that the Police Department has received a great deal of funding
from grants for overtime. Captain John Beckman explained that the increase in overtime is
because the LLBG has been reduced and due to the upcoming presidential election and the
anticipated campaigning by the candidates. Captain Beckman stated that the grants the Police
Department receives for overtime are specific to alcohol, tobacco, etc. and can only be used for
specific activities.
Councilperson Clark stated he does not feel the discretionary hotel/motel funds should be used
for city personnel costs.
Lou Cutwright, Building Official, explained why his budget show a reduction in expected
revenues. Mr. Cutwright stated he looked at the building permits projected for the past three
years, and the fact that they have not met those projections. Mr. Cutwright stated he was being
conservative for FYE05 because he will only receives the fees if building permits are taken out.
Mayor Hurley stated that he feels the $500,000 for frozen sick pay could be funded with bond
money. Ms. Weidner stated that it has been suggested that we would not fund the frozen sick
pay with bond money, and that is a decision that will have to be made.
Paul Huting, Leisure Services Director, explained his proposed reduction in expected golf
revenue. Mr. Huting stated that the golf fees have not been increased for the past two years. Mr.
Huting stated that in the past an optimistic revenue amount was projected, and the one proposed
is more conservative. Mayor Hurley stated that most departments go back three years, but the
Leisure Services Board went back nine years.
Ms. Weidner reviewed the FYE2004 Amended and FYE2005 Proposed Budget Comparison.
The levy requested is $3.3 million higher than FYE2004 for a 16.27 percent increase.
Chief DeBerg discussed the Regional Training Center and the proposed expected revenue. Chief
DeBerg discussed the new hiring of the new director at the Center. They are working with
Hawkeye Community College to schedule classes together.
In answer to a question, Ms. Weidner stated she does not anticipate any extra cash balance at the
end of FYE2004, and that a lot of revenue estimates for FYE2004 are not on target to reach the
budgeted amounts. Ms. Weidner stated that the city used $160,000 of cash reserves to meet the
state cut in revenues.
Councilperson Gunderson stated that he feels some equipment purchases and frozen sick pay
could be paid with bond money. Councilperson Gunderson stated he would like two proposed
budgets, one with the loss of property tax credit reimbursement and one with the $1.4 million
revenue included in the budget.
Mayor Hurley stated he may propose some suggestions to reduce the budget by $1.1 million.
The hearing notice will be published using the $18.93 tax levy.
Councilperson Greenwood stated that the projected revenues bother him. In his business when
he hires an employee, that employee has to be paid with revenues. Councilperson Greenwood
stated he would like to look at revenues and the number of employees generated by revenues.
Councilperson Greenwood state he feels the city has great people and we provide a quality
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Council Work Session
February 23, 2004
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service. Councilperson Greenwood stated the city has a great opportunity at the Regional
Training Center to increase revenues. The Regional Training Center needs to be marketed, and
maybe look at the fees as it is a specialized product. Chief DeBerg commented that Fire Service
is not about revenue, but Fire Rescue does rental and life safety inspections, charges for
accidents, etc. and already charges more fees than a lot of cities. Mayor Hurley commented that
the Fire Department is down a number of people and Chief DeBerg is telling him it is in the
dangerous area.
In response to a question, Ms. Weidner stated that if the city continues to use its cash reserves,
that will affect Moody's bond rating. Moody's likes to have a healthy cash balance and short
debt payments. Moody's always asks if the city is using the emergency levy. Ms. Weidner
stated she feels the city needs to at least budget cash in and cash out to keep our bond rating.
Council members discussed across-the-board cuts to reach the $2.5 million shortfall, using a
ratio cut based on each department's asking.
With no further business before the council, it was moved by Welper, seconded by Gunderson
that the meeting be adjourned at 4:25 p.m. Ayes: Seven. Motion carried.
Nancy Eckert
City Clerk