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COMMON COUNCIL Minutes 20091109-Budget COMMON COUNCIL - CITY OF MUSKEGO Approved: 12/08/2009 MINUTES OF SPECIAL MEETING HELD NOVEMBER 9, 2009 Mayor Johnson called the meeting to order at 6:30 p.m. Present were Ald. Schaumberg, Schneider, Werner, Borgman, Harenda, Snead and Finance Director Mueller. Those present recited the Pledge of Allegiance. Ald. Fiedler was absent. The Mayor stated that the meeting was noticed in accordance with the open meeting law. PUBLIC HEARING To hear any citizen on the proposed 2010 City budget. Finance Director Mueller presented the 2010 City operating budget. She stated that in preparing the budget, Mayor Johnson had the following goals:  to maintain City services at the current level  to limit the use of one time funding sources  to plan long term  to create additional efficiencies The 2010 budget as recommended by the Committee of the Whole majority reflects a $0.07 or 1.6% increase to the mill rate. This equates to a City tax rate of $4.41 per $1,000 of assessed value. Ms. Mueller stated that this means the City portion of this year’s tax bill will increase by less than 2% unless improvements were made that would add to the assessed value. As an example, a property owner with a home valued at $291,200 will pay an estimated $21 for City services compared to last year. Ms. Mueller stated that the City will continue to face ongoing challenges in the years to come. These include: Funding Source Reductions, such as  State shared revenues  Transportation aids  Interest earnings  In addition, the City has continued to experience a much lower growth rate with net new construction, which affects the revenues received from building permits and licenses. It is anticipated that this will continue for the next few years. Expenditure Considerations include  Increase in the road program and related maintenance costs.  Increase in employee benefits, such as health insurance and pension contributions. Actions Taken The Finance Director identified the actions taken to accomplish the Mayor’s goals, which included the following:  Departmental merging and shared staffing responsibilities  Position eliminations  Reductions in staff hours  Use of the landfill special revenue funding for public works related capital outlay costs Common Council Minutes Page 2 November 9, 2009 The total expenditure reductions amounted to approximately $394,000. Ms. Mueller stated the following were the effects of the City’s efforts:  Total operating budget, not including debt service, is proposed at $13,449,251, which is an increase of $815 or .01% over the 2009 budget.  Total tax levy for 2010 includes the following:  $9.6 million to fund expenditures for basic City operations in the General Fund and $2.2 million for principal & interest payments of general obligation debt for a combined total of $11,828,119.  As compared to the prior year, this is a levy increase of $307,065 or 2.67% and will be used entirely to offset revenue reductions in State aids, interest earnings and City permit fees. Ms. Mueller reviewed several graphs at this time, which concluded the presentation of the 2010 operating budget. Debt Service Ms. Mueller next reviewed debt service. She stated the fund is used to account for the principal and interest payments on all general obligation debt with the exception of debt issued for the sewer and water utility enterprise funds. For 2010, no new debt has been proposed within the City general operating budget. The City will most likely be faced with issuing new general obligation bonds the following year, as there are several major projects that are expected to exceed $10 million. Those include the Durham Drive and Janesville Road reconstruction projects. The City’s total principal outstanding balance as of the end of 2010 will be $22,145,863. Of that amount, $8 million or 36% is tax incremental district debt outstanding. Under state statutes, the City’s 2009 debt limit is projected to be $133 million, of which the current g.o. debt subject to this limit is less than $110 million or 17%. Capital Budget Ms. Mueller then noted that the 2010 capital budget is proposed at $1,620,073. Funding for the entire capital budget will come from prior year surplus funds and additional landfill transfers. The other major capital item is a request from Tess Corners Fire Department for a replacement pumper. Special Revenue Lastly, the Finance Director reviewed the special revenue funds, which are programs where expenditures are supported by specific revenue dollars generated for a specific purpose. Ms. Mueller reviewed a chart that listed various special revenue funds, their 2010 beginning balance plus incoming revenues less expenditures and other sources and uses. The projected grand total is $7.7 million. The major funds to note are the Refuse and Recycling Fund and the Landfill Fund. A rate increase for refuse and recycling is proposed for 2011. Revenues within the Landfill Fund have begun to decline because of new State imposed fees and reduction in interest earnings. In addition, expenditures are projected to increase. The net result of the changes is a decrease in fund balance of $891,000. Common Council Minutes Page 3 November 9, 2009 Summary Pending Council approval, the tax rate as presented for 2010 equates to $4.41/$1,000 of assessed value with a tax levy of $11,828,119. The following citizens spoke: Dan Pavelko, S67 W14979 Koso Drive  An increase in taxes is not the answer given the present economic situation.  City government needs to reduce spending. William Simmons, W164 S7566 Bay Lane Terrace  Does not want to see any more staff reductions.  The landfill funds should be used wisely.  The upcoming road projects will be very crucial to the City and business owners. Michael Kuwitzky, W188 S10793 Kelsey Drive  Does not believe staff reductions in the Police Department are a good idea.  He asked that the Community Resource Officer remain a full-time position. Suzi Link, W172 S7297 Lannon Drive.  Any tax increase will be difficult for many people because the economic conditions.  Why does the City subsidize the parade and Community Festival, which benefits private organizations?  Why were City employees given raises?  City employees should have to contribute more for health insurance benefits.  The City needs to understand how businesses operate if it wants to attract them to the community. The Mayor declared the hearing closed. ADJOURNMENT Ald. Snead moved to adjourn at 7:12 p.m. Ald. Harenda seconded; motion carried. Janice Moyer, MMC, CMTW Clerk-Treasurer