COMMITTEE OF THE WHOLE Minutes - 9/19/2013
CITY OF MUSKEGO
COMMITTEE OF THE WHOLE AGENDA
September 19, 2013
5:30 PM
City Hall, W182 S8200 Racine Avenue
CALL TO ORDER
Mayor Chiaverotti called the meeting to order at 5:30 p.m.
PLEDGE OF ALLEGIANCE
Those present recited the Pledge of Allegiance.
ROLL CALL
Present were Ald. Madden, Kubacki, Soltysiak, Glazier, Borgman, and Hammel, Director of
Finance and Administration Mueller, and Deputy Clerk Blenski. Ald. Wolfe was absent.
STATEMENT OF PUBLICE NOTICE
The Deputy stated that the meeting was noticed in accordance with the open meeting law.
APPROVAL OF AGENDA
APPROVAL OF MINUTES - September 10, 2013
Alderman Kubacki made a motion to approve the September 10, 2013 minutes.
Alderman Glazier seconded.
Motion Passed 6 in favor<againsttext> 0 opposed</againsttext>.
NEW BUSINESS
1. Review Proposed 2013 Refundings - Paul Thompson of Hutchinson, Shockey & Erley
Mr. Paul Thompson of Hutchinson Shockey Erley Co. was present to review the proposed
2013 refinancings. (See Executive Summary.) The total net savings to refinance a 2003 CDA
Lease Revenue Bond and outstanding 2001, 2003 and 2004 debt could result in savings of
more than $915,000. Mr. Thompson is recommending that these refinancings be done in
November. In addition, it is proposed that the City refinance the short term borrowing ($14.5
million) done in 2011 for major road reconstruction projects. The amount of the long-term bond
can be reduced to $12,975,000. Mr. Thompson stated there is also a need for a new money
issue of $1,325,000 for capital projects. Ms. Mueller stated this is a carryover for Janesville
Road and other water projects. She stated the borrowing done in 2011 was to cover several
major projects. The Common Council approved a short-term borrowing at the time because
actual project costs were unknown. It did provide the City with flexibility because the project
costs were unknown. She believes the right decision was made; the excess funds will reduce
the long-term debt. Mr. Thompson clarified that none of the maturity terms are being extended.
The projected interest rates are based on today’s market and could fluctuate. All six members
expressed their support for the proposed refinancings.Final Vote Regarding Fire Department
Request for Replacement Pumper
Fire Chief Wojnowski was present. Ald. Soltysiak was not present at the previous meeting
where the consensus vote was taken regarding the replacement pumper. The vote is currently
tied. Ald. Soltysiak had several questions for Chief Wojnowski. The Chief stated that the 1996
(Freightliner) pumper proposed to be replaced has had transmission issues the last two years.
Ald. Soltysiak stated he supported the purchase, but requested to see the NFPA reports in the
future.
3. 2014 Operating Funds Budget Work
The Mayor presented her comments regarding the 2014 proposed operating budget:
During preparation of the 2014 budget, the Department Heads and I were able to achieve a
balanced budget along with maintaining a fairly flat levy. Some measures to aid in balancing
the budget include an upgraded phone system, full employee contributions to the Wisconsin
Retirement System (WRS), and the removal of the revaluation cost due to 2014 being a
maintenance year. Also contributing to the balancing of the budget is the merit pay program
that now includes former represented employees in lieu of automatic cost of living increases.
Employees are also contributing more toward their health care benefits facilitating a smaller
increase of the City’s premium that stems from experience and the National Health Care Act
fees.
The State requirement to hold the City of Muskego tax levy increase to net new growth is
0.91% for the 2014 budget. A portion of the allowable net new growth is being utilized for
Council authorized additional operating budget items including park maintenance for Park
Arthur, K-9 Unit and High School Special Events Police Officer. Also included is the full year
funding of the GIS Coordinator position that supports economic development to foster new
growth for the future.
This budget stays within the state imposed levy limit without reducing services that are
important to the citizens. Additionally, this is the third consecutive budget proposal that
reduces the use of prior years’ surplus.
Goals
My goals in the proposed 2014 budget were as follows:
1. Ensure the City’s continued sound fiscal health with not exceeding the mandated net levy
increase to taxpayers (net new growth).
2. Maintain or improve services at the current level for this year and the future.
3. Limit the use of one time funding sources while avoiding the depletion of special revenue
funds to ensure availability for emergencies.
4. Support and focus on economic growth utilizing net new growth for economic development.
5. Provide service in support of our most valuable resource, our employees.
Significant Changes from the 2013 to the 2014
Revenues
The proposed 2014 general fund revenue budget is $14,384,310, which reflects an increase of
0.52% as compared to the 2013 budget. The primary reasons for the change are the increased
interest on investments, additional revenue generated from court fines and forfeitures and
significantly less use of surplus funds generated from prior years.
Expenditures
The proposed 2014 general fund expenditure budget is in balance with the proposed revenue
budget, resulting in an equivalent increase of $73,725 or 0.52% over 2013. The slight increase
reflects additional costs resulting from maintenance of the newly created Park Arthur, K-9 Unit,
High School Special Events Police Officer and full funding for the GIS Coordinator which was
created mid-year 2013.
Contributing to expenditure reductions is an approximate $150,000 decrease in City
contributions to the WRS program due to System strides towards making the duty disability
program fully funded, a $12,000 savings in phone charges resulting from the new phone
system and $100,000 for property revaluation fees, as 2014 is a maintenance year. Additional
contributions to employee health care also contribute to a balanced budget.
In lieu of automatic cost of living adjustments (COLA), this budget reflects wage increases
based on the Pay for Performance merit pay plan up to 1% for general employees and up to
3% for managerial and specialists. The new Pay for Performance plan provides an annual
reward in lieu of compounding wage increases for all employees that have reached the top of
their wage scale.
This budget does not reflect $106,000 in the Volunteer Fire Service Operations account for the
vehicle debt retirement costs of the requested pumper fire truck should the Council not
approve the replacement as part of the capital budget. Also to be noted is Transportation Aid
estimates have not yet been provided and are subject to change for this year as well as future
years.
LEVY
The net tax levy is comprised of two components, being the general levy and debt service levy.
The 2014 proposed General Fund levy includes an increase of 0.91% along with no increase
to the Debt Service Fund levy, for a total net levy increase of 0.748% which is well within the
allowable State levy limit requirement of 0.91% net new growth for the City of Muskego.
The tax rate is based off of assessed property values and is necessary to raise sufficient funds
to meet the levy. As a result of the recent revaluation, the total City assessed value established
was reduced significantly and the tax rate must be adjusted accordingly as communicated in
the State of Wisconsin Guide for Property Owners. All considered for the 2014 budget, the City
tax rate is estimated to be $4.91, which is an increase of $0.51 or 11.52% as compared to the
prior year.
To maintain the 2013 tax rate of $4.40, the levy would need to be reduced by approximately
$1,159,000. This is a significant sum that would impact services and quality of life for the
residents of Muskego. The use of Landfill Reserves could be considered to achieve an easing
of the tax rate over the next four years until the next city-wide revaluation.
DISCUSSION/COMMENTS
Ald. Soltysiak stated he believed the Court Fines and Forfeitures revenue would be greater as
a result of the part time clerk position being made full time.
Ald. Borgman asked about Compensated Absences. Ms. Mueller stated the City has
designated all the money needed to fund the Compensated Absences. This has been
recommended by the City’s financial consultants and does affect the bond rating.
Ald. Soltysiak questioned the increase of $27,000 for Computer Replacements as well as the
new category, Mobile Devices, which reflects an $8,000 expenditure. Ms. Mueller stated that
mobile devices are proposed for some department heads. The department head will be able to
take the device in the field or any other location. This transition would be phased in. Ald.
Soltysiak requested more information.
Ald. Glazier requested more information regarding Programming and Consulting for the IT
Department. He would like John Wisniewski to highlight what his department is doing.
Ms. Mueller stated that the amount for state transportation aids will be available in October.
4. Establish a Segregated Fund for Park & Rec Maintenance/Repairs Funded by Landfill for
Use after Landfill is Closed (Ald. Soltysiak)
Ald. Soltysiak stated amenities continue to be added to the park and recreation system. All of
these items require continuous maintenance. Landfill funds have been used to pay for the
maintenance. There will be a point in time when revenue from the landfill ends. He proposes
that money from the landfill be set aside annually in a segregated account to be used for future
park and recreation maintenance (capital items). The Mayor agrees with the concept;
however, the existing agreement must be followed. She will proceed to do the necessary
research. Ald. Glazier agrees with putting funds aside, but is not sure it should be designated
for any specific purpose. He noted that if people want parks, they have to realize that there will
be a cost to maintain
COMMUNICATIONS AND MISCELLANEOUS BUISNESS AS AUTHORIZED BY LAW
Ald. Glazier stated Dr. Jodie will sponsor an event to support the K-9 unit. He encouraged
people to continue to donate.
ADJOURNMENT
Possible reconvening of the Committee of the Whole immediately following Common Council
Meeting of the same date to continue work on agenda items
Alderman Glazier made a motion to adjourn at 7:08 pm. Alderman Kubacki seconded.
Motion Passed 6 in favor<againsttext> 0 opposed</againsttext>.
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