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HomeMy WebLinkAboutBudget Committee Minutes 2-14-22 1 BUDGET COMMITTEE Meeting Minutes - February 14, 2022 Committee present: Eric Levine - Chairman, Pam Bleiwas, Rod Howe Staff present: Donna Shaw, Judy Drake, Joe Slater, Marty Mosely, Dan Thaete, Debby Kelley, Paulette Rosa Meeting was called to order at 12:02 p.m. AGENDA ITEMS: • Review and approve meeting minutes from September 13, 2021 and January 10, 2022. Moved: Pam Bleiwas Second: Rod Howe Motion Passed • Update/discussion on projected Fund Balance for 2021. Projected Fund Balance Report attached. The report used data through 2/7/2022 and is not final. All four of the major governmental funds has unassigned fund balance of more than 40% of 2022 budgeted expenditures. Some projects have been identified from the 2022-2026 Capital Improvement Program (CIP) to use fund balance in 2023. The Committee discussed paying down road improvement debt in 2022. The recent energy audit has identified facility improvements that may be a good use of fund balance. These projects will likely be part of a multiyear plan and will be incorporated into the 2023-2027 CIP. The committee will work to establish a thoughtful, fiscally responsible plan for its use over the next couple months to present to the Town Board. • Review of Town’s Long-Term Debt and Initial Discussion on possible 2022 Bond Issue. The committee reviewed the report on the Town’s Outstanding Debt by Fund as of January 1, 2022. The 2015 bond is callable later this year. It is possible to payoff $461,000 in road improvement debt from Highway Part-Town fund balance. The remaining $1,239,000 balance is water debt and could potentially be refinanced with the next bond issue. The 2021 water projects to be funded with bonds: Campbell Hopkins - $500,000 King Road East - $1,050,000 The King Road East project was delayed and is expected to pick up again this spring and be completed later this year. The 2022 Ridgecrest Booster Pump project for $1,100,000 will be funded with ARPA. At this point, the bonded projects total approximately $1,550,000. Plus, the possible refunding of 2015 water debt of $1,239,000 gives us $2,789,000 in potential bonding. We typically try to bond for $4 – 5 million because of the staff time and fees involved (fiscal advisors, bond counsel, etc). The committee discussed waiting to bond until 2023 to include any potential projects from the 2023-2027 CIP. Bond anticipation notes may be sought later this year if cash flow becomes an issue. 2 Staff will contact Fiscal Advisors to discuss timing, options, and the costs involved with issuing BANs prior to the bond issue. • Energy Audit Recommendations. Taitem Engineering prepared an energy audit for the Town. There are lighting improvements identified in the report that could be implemented this year. Other smaller projects would include air sealing and insulation and water heating at Town Hall. Most of the report involved large projects that would require further review by an engineer and/or architect to develop a multiyear implementation plan. There may be grant opportunities to fund improvements at Town Hall since the building is on the federal historic registry. These recommendations will be discussed further as the 2023-2027 CIP is developed. • Review Common Property Tax Exemptions. Preliminary information was received by Jay Franklin and shared with the Committee. The committee discussed options and expressed interest in looking at details more closely in the coming months. Jay Franklin is also willing to attend a future meeting to go into greater detail. • Other Items. Staff met with Tompkins Trust Company representatives for a periodic relationship meeting to review the banking relationship. The Town currently has 39 bank accounts, and it was decided to streamline our processes and close 20 of those accounts. Most of the Town’s cash has been in a super municipal savings to maximize interest earnings for a few years. We would be closing the lesser used accounts that have been consolidated into the short-term investment account. The Town has implemented dual controls to approve ACH and wire transfers. The Town is pursuing a new credit card with increased cash back possibilities. We will also increase the credit limit to accommodate paying utility bills and avoiding late fees. Mail delivery has been an issue that resulted in recent late fees. Mail delivery has also been an issue for tax bills. Debby sent out second notices earlier this year as a courtesy and that seemed to prompt people to pay. And prompted many complaints about not receiving the original tax bill. This also resulted in requests to waive late fees, that we are prohibited from doing. The meeting was adjourned at 12:55 p.m. Next Meeting: Monday, March 14, 2022 at 12:00 p.m., Town Hall - Aurora Room or Zoom