Minutes - 09/10/2001 - Committee of the WholeMINUTES OF THE SEPTEMBER 10, 2001 COMMITTEE OF THE
WHOLE MEETING OF THE PRESIDENT AND BOARD OF
TRUSTEES OF THE VILLAGE OF OAK BROOK APPROVED
AS WRITTEN BY VILLAGE BOARD ON SEPTEMBER 25, 2001.
CALL TO ORDER:
The Committee of the Whole Meeting of the Village Board of Trustees was called to
order by President Bushy in the Samuel E. Dean Board Room of the Village Commons at
7:35 p.m. She introduced Carol Harty, the new Deputy Village Clerk.
The Deputy Village Clerk called the roll with the following persons
PRESENT: President Karen M. Bushy, Trustees Adam Butler, George T. Caleel, Susan
Korin, Elaine Miologos and Alfred P. Savino.
ABSENT: Trustee John W. Craig
IN ATTENDANCE: Stephen B. Veitch, Village Manager; Michael A. Crotty, Assistant
Village Manager; Dale L. Durfey, Jr., Village Engineer; Debra J. Jarvis, Fire Chief;
Robert L. Kallien, Jr., Director of Community Development; Bruce F. Kapff, Director of
Information Services & Purchasing; Darrell J. Langlois, Finance Director; Ruth A.
Martin, Library Director; Michael J. Meranda, Director of Public Works; Allen W.
Pisarek, Police Chief, Bonnie Sartore, Bath & Tennis Club Manager; Trey VanDyke,
Golf Club Manager; Police Lt. Sue Srch; Fire Captain Rob Cronholm; and Laurie
Adams, CEO & President, Oak Brook Area Association of Commerce & Industry.
2. REVIEW OF DRAFT OF 2002 -2006 FIVE -YEAR FINANCIAL PLAN
President Bushy introduced the evening indicating the purposes of this informal type of
meeting were to focus on one subject and discuss informally material that had been
prepared. She added that participation was welcomed from anyone in the audience, but
in order to keep the discussion orderly the trustees would have first opportunity to ask
questions or offer their comments when a section was presented. Before moving on to
another section she would take questions and comments from the audience.
President Bushy thanked Manager Veitch, Finance Director Langlois and their staff for
the amount of work involved in the preparation of the Five -Year Plan. She added that
the Five -Year Plan served as a road map to ensure that government functioned in a
smooth, reasonable and even way. She reminded that this was not the budget, but it
served as the framework to put that document together.
President Bushy reported that usually the board liaison to the Finance Department led the
discussion, but found as she arrived this evening Trustee Craig was not able to attend the
meeting and asked Manager Veitch to lead the discussion.
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Manager Veitch indicated that staff was pleased to present the draft 2002 -2006 Five -
Year Financial Plan for the Village of Oak Brook. The Five -Year Financial Plan
combines projections of anticipated revenues with estimates of the resources necessary to
meet anticipated needs, in terms of both operating and capital expenditures, to produce a
long -range picture of the financial condition of the Village. It was an extremely useful
tool for the Village Board and Staff in the budgeting process and in assessing the future
impact of current decisions. He described the materials available to the audience,
particularly the comparison of the tax burden for residents. He also emphasized that the
Five -Year Plan was not an "authorization to spend ".
He noted that two years ago, the 2000 -2004 edition of the Five -Year Financial Plan
introduced a significant change in Village financial policy with respect to the utility tax.
It reflected the establishment of a telecommunications tax, in lieu of the telephone utility
tax, in order to help support the operating and capital needs of the General Corporate
Fund over the planning period. Most significant among these needs were increased
public safety (Police and Fire) staffing and completion of the Municipal Complex
Project, the bulk of which benefits public safety services. The telephone utility tax was
repealed leaving only the electric and gas utility taxes to fund the Infrastructure Fund.
The 2001 -2005 edition of the Plan continued that course but also responded to new
challenges. The costs of the Municipal Complex Project and extensive road and drainage
work in the Timber Trails neighborhood were updated. That Plan also had to respond to
significant increases in the cost of employee benefits, specifically health insurance and
pensions, which had been experienced during 1999 and 2000. As a result, the 2001 -2005
Five -Year Financial Plan reflected a one percent increase in the telecommunications tax
in 2002.
Very late in 2000 the Village became fully aware of the nature and extent of the decline
in sales tax revenue that had been experienced in 2000 and has continued into 2001
(following six years of essentially flat revenues). This has increased the challenges faced
by the Village in development of the 2002 -2006 Five -Year Financial Plan.
Manager Veitch explained that the draft Plan for 2002 -2006 offers two options for
addressing the Village's needs in the near term while maintaining a 6 -month reserve in
the General Corporate Fund and continuing to pursue a longer -term solution through
implementation of a local option sales tax. Both options require adjustment of the
telecommunications tax by 2 percent immediately to 5 percent (4 percent plus the 1
percent temporary tax in lieu of the infrastructure maintenance fee).
The first option (Option A) forces elimination of approximately 40 percent of new
personnel scheduled. The second option (Option B) restores those cuts through
elimination of the General Corporate Fund contribution to the Equipment Replacement
Fund and returns to the prior policy of funding capital equipment replacement primarily
with utility tax revenues.
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This change in turn requires an increase in the utility tax applicable to natural gas service
from 3 percent to 4 percent and an equivalent adjustment to the schedule of electric
excise tax rates.
He noted that these options are similar conceptually, but are considerably more favorable
than the options laid out by Finance Director Langlois in his June 27, 2001 memorandum
on Financial Alternatives. The difference is accounted for by positive variances in the
Infrastructure Fund that enable that fund to absorb a substantial portion of infrastructure
maintenance expenses currently borne by the General Corporate Fund and additional
support of the annual street paving program by the Motor Fuel Tax Fund. Through these
steps, Option A permits funding of 60 percent of scheduled new personnel (rather than
none) and Option B permits funding of all scheduled personnel (rather than only the
Library positions and 50 percent of scheduled Police and Fire positions).
Manager Veitch described basic assumptions embodied in the Plan indicating general
inflation of 2.5% per year, personnel inflation 2.5% above the general rate, interest
earnings from 4 -7 'z% based on type and length of investment. With respect to sales tax
it is based on annual growth in the office sector of 0 %, which has declined substantially
and an annual growth in same store sector of 31/2% which obviously assumes some
recovery in the retail store economy.
Manager Veitch suggested that the discussion of the Corporate Fund, the Infrastructure
Fund and the Equipment Replacement Fund be combined because they all reflect an
Option A and an Option B and they relate to one another.
He commented that the Water Fund does reflect an increase in the water rate from $2.35
which has held four years longer than anticipated increasing to $2.60 for 2002 and $2.85
for 2004. He added that in a previous Five -Year Plan a rate of $3.10 was projected for
1998. He emphasized that the Village was successful in holding off the timing and size
of water rate increases.
CORPORATE FUND DISCUSSION:
Revenue:
Manager Veitch noted that there would be about a 9% decrease in the base for state -
shared revenues based on the 2000 census, which indicated that Oak Brook's population
was down although the State's population was up. He acknowledged that although staff
was looking for errors, the enrollment downtrend of School District 53 was probably
reflective of what was happening in our population. He added that in addition the grant
funding available to help fund the Municipal Complex Project was down from $1.5
million to $750,000 because less funds were available and there had been a change in
rules and procedures for accessing grants through the Illinois FIRST program.
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Operating_
Manager Veitch commented that personnel changes included are the same as those
included in the previous Plan, but had been postponed. He reiterated the changes that
were related to the Infrastructure Fund. He commented that the Library personnel
considerations were based on the benchmark adopted by the Board. Consideration of
lowering the target would limit the number of hours of operation of the Library.
He reported that in the Police Department the Plan reflected three additional police
officers to be added in May, 2002 and one additional officer each year thereafter. He
reminded the Board of an analysis that indicated justification of from 7 to I1 new
officers.
Fire Department personnel reflected the addition of three contract firefighter /paramedics
in 2002 and another three in 2004. He added that the department requested six additional
personnel over two years, not over three as recommended in the Plan. He pointed out
that even with those additions, the Oak Brook Fire Department would be nowhere near
the staffing suggested by NFPA Standard 1710.
Manager Veitch noted that the Corporate Fund had significant obligations beyond just
operations including contributions to the police and fire pension funds in lieu of property
taxes; vehicle replacement charges; an annual transfer to the Sports Core Fund which
was designed to cover the cost of general maintenance and administration of the
property, reimbursement for some community events costs and to cover debt service on
the tennis dome (which only has one more year to go). He added that in Option B the
vehicle replacement charges are funded directly to the utility tax which frees Corporate
Fund monies to fund the previously scheduled personnel initiatives.
Capital Improvement:
On the capital improvement side, the Plan reflects completion of the Library in 2002 and
the completion of the Municipal Complex in 2003. The Library costs are based on a
total General Corporate Fund Project budget of S4.2 million. He added that there were
also funds projected for the construction and relocation of Polo Road and other Library
systems. An overall construction estimate for the Library was about $5.5 million, with
about $4.36 available from the General Corporate and Infrastructure Fund, leaving about
$1.25 million to be raised by the Oak Brook Library Foundation. These figures exclude
technology and moving expenses.
The Municipal Complex Project is estimated at about $9.2 million and the current
estimates are just under S9 million so there was some flexibility built into that number.
Manager Veitch added that there were some other costs associated that are not within
those numbers such as technology and equipping the new communications center.
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He commented that they were not included in the cost projections of the projects because
they would have been made anyway, with or without the new construction.
Manager Veitch concluded his overview indicating that an essential long -term need was
gaining the statutory authority and ultimately voter approval for a local option sales tax.
He reported that the number talked about was one - quarter percent because it provided an
amount of money consistent with the Village's needs but did not raise the overall sales
tax rate to an noncompetitive level. He stated that information had been provided which
indicated evidence of what total rates are in other places. He emphasized that long term,
this was where the Village's financial future lies because of what is happening in the
business to business part of our sales tax base as a result of electronic commerce.
INFRASTRUCTURE FUND:
Manager Veitch specified that Option A would be picking up the equipment replacement
transfers, Option B would not. He stated that the rest of the Fund is basically what has
been there in the past, roadway maintenance, drainage improvements, and the program
safety pathway projects. He noted several public works items such as the street marker
project, the forestry program and beautification of right -of -way.
UIPMENT REPLACEMENT FUND:
Manager Veitch again commented that in Option A this Fund's revenues are derived
from charge backs and in Option B its revenues are derived entirely from the utility tax.
The expenditures are the same in both options based on the replacement schedules for
vehicles. He reminded the Board that during a budget period, if it was deemed
appropriate specific purchases were, on occasion, deferred.
Trustee Caleel asked what the six month operating budget reserve was and where did the
3.5% sales tax increase come from considering the fact that revenues are actually coming
down. Manager Veitch responded that the reserve varied based on the budget but ranged
from approximately $7.5 million to $9.1 million over the Five -Year Plan. Manager
Veitch responded that the reduction was based on the office sector, and the 3.5% was
based on a turn around in retail store activity. He added, that though it may be somewhat
optimistic, it was not unreasonable to think that the 0% office sector estimate was
somewhat conservative.
Trustee Savino asked what the average would be of both types of revenues. Manager
Veitch and Finance Director Langlois responded that 2% was reasonable. It was added
that an analysis had been done on various scenarios, and over the Five -Year Plan it came
to approximately $200,000, which was not considered to be an insurmountable figure.
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Trustee Caleel expressed his opinion that the increase in the utility tax should be held
back to keep as a contingency. He would consider Option A for personnel and he
expressed concern about the optimistic 3.5% sales tax increase projection. He expressed
prudence should be followed for staffing. He also asked why the projections for
comparison of tax burden were to communities much larger than Oak Brook. President
Bushy suggested that it was important to remember that although the commercial
population did not live here that the Village had to have staff and equipment to service
all of them. Manager Veitch offered that many of those communities chosen for
comparison had populations between our permanent and transient numbers. He added
that suggested staffing for police in communities that fit into that category were 51 sworn
officers. The Village currently had 41.
Trustee Savino expressed his opinion in favor of Option B because the increase cost to
our residents was not substantial, less than $100.00 a year. He added that it enabled us to
provide equipment that was up to date. He also felt that staff was responsible and would
not spend money just because it was in the budget if it was not needed. He also felt that
providing the opportunity to hire the staff that was needed was important. He added that
since it has been the policy of the Board to approve each and every staff addition staff on
their own did not do it. Manager Veitch added that each time a replacement position
became available, it was reviewed to determine if it needed to be filled and, if so,
whether the level of classification could be lowered.
Trustee Savino also commented that the Village's fire insurance rates were quite low
which was in part due to the level of equipment and staffing. He added that insurance
rates would go up if staffing levels were compromised.
Trustee Caleel emphasized that staffing carried all of the benefits required, he did not
want to see the utility tax increase right now. He would prefer to put off full staffing
until the Board had a chance to see where the economy was going.
Trustee Butler commented that there was concern that the economy was taking a longer
time to turn around, but that it might behoove the Board to get a head start by enacting
the utility tax now to add a cushion. He added that it could always be reviewed later. He
emphasized that it took time to enact the tax and receive its benefits. He agreed with
concern about going with the full complement of staffing.
Trustee Savino reminded the Board that taxes were approved annually, that the Board
had reduced taxes if they were not needed. President Bushy confirmed this and
commented that it showed the Board's sensitivity to the level of need and that funds were
not spent because they were available.
Trustee Caleel expressed a concern about keeping the commercial atmosphere attractive
and that raising two taxes at one time could be detrimental. He suggested that there
should be a Plan C.
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President Bushy responded by relaying discussions with developers that revolved around
the quality of services, not taxes. She noted that the local tax burden for an office
building in a community that levies property tax may be several times that in Oak Brook
and she recognized that developers were well aware of that fact.
Manager Veitch clarified that Plan A did not hire 60% of the staff required in the first
year of the plan, but across the whole plan which diminished the staffing plan
considerably.
Trustee Korin agreed with Trustee Caleel's suggestion that there should be a Plan C.
She commented that revenues from retail sales from January to June were stronger than
anyone expected, but they slowed in July. She felt that the truth as to what actual
revenues will be would be reflected in the last quarter of this year. She felt that as a
safety net, the Board should consider that there would not be an increase in retail sales
revenue from 2001 to 2002 based on her conversations with people and consumer
confidence. She felt that for the purposes of the Five -Year Plan a 17.5% increase of
revenues over the period was too optimistic, she would feel more comfortable with a
10% increase.
Trustee Caleel commented that when Manager Veitch explained that although the
economy may be slowing down and the demand for product was down, the demand for
services was not, he agreed. However, he asked for conservatism, provide for immediate
needs and see what happens this next year.
President Bushy reminded the Board that the Village was in the second year of deferring
staff needs. She added that public service personnel require up to a full year before they
are out on the street and that enormous lead -time was required.
Trustee Miologos agreed with Trustee Caleel indicating that she felt for the next twelve
months we should be very conservative. She agreed that the Village needed to provide
fire and police personnel for public safety, but if sales tax revenues were flat or
decreased and if there were overruns on the construction projects she had a concern as to
how it would be funded. She felt that equipment purchases should be deferred, such as
the scheduled fire pumper.
Manager Veitch commented that Trustees had suggested deferring the Corporate Fund
contribution to the Equipment Fund as a contingency.
Trustee Caleel commented on the expected rate of return on investments being high.
Finance Director Langlois responded that the 7% rate was in the pension funds and was
the actuarial assumed rate, based on a long term.
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Trustee Korin agreed that postponing public service personnel hiring was less than ideal,
but since the reason they had already been deferred was because of the sales tax revenue
it should be continued until there was evidence of an increase in revenues.
Trustee Savino reiterated that the increase in the utility tax would pay for the increased
staff. Manager Veitch confirmed that this was true based on the utility tax releasing
monies in the Corporate Fund and was the difference between Option A and Option B.
Trustee Korin suggested taking a year off of equipment purchases. Discussion ensued
related to the equipment scheduled for the Fire Department for 2002. Fire Chief Jarvis
indicated that it was an ambulance and a pumper. She explained that the schedule of
replacement allowed the department to have newer front line vehicles and bumped the
oldest to reserve status.
The Board discussed options of deciding where to place available funds, bike path
projects and the possibility of delaying unfunded projects. The Board's discussion also
included offsetting not enacting the utility tax by deferring equipment replacement or
expecting an increase in sales tax revenues amounting to 8 or 9 %. Trustee Savino did
not agree with deferring equipment replacement because it would contribute to
obsolescence.
The Board addressed the timing of receipt of revenues to determine a trend and the fact
that about a third of the Village's revenue was earned in the last quarter of the year.
Trustee Miologos suggested projecting flat revenues and no budget for additional staff
until a trend was established. Trustees Caleel and Savino did not agree with absolutely
no staff changes.
Discussion ensued related to Library staffing. Library Director Martin explained the
levels that the Board had established and indicated that currently the Library was short
six staff members. She also commented that she could not open the newly constructed
Library without additional staff. Staffing levels determine the amount of hours that the
Library could be open. Our citizen surveys indicated comments from the public of the
hours that they require.
Trustee Caleel suggested basing revenues on a 0% increase in sales tax revenues for the
first year and 2.5% for the years thereafter, making an accommodation for minimal
personnel for police, fire and the Library. Manager Veitch and Finance Director
Langlois responded that those figures would cause significant changes in expenditures,
much below the 60% level of hiring.
Trustee Butler asked whether a gradual escalation, starting at a little higher level, would
make a difference. Finance Director Langlois responded that it would be difficult.
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He added that generally when a reduction on the revenue side appeared, there was a
corresponding reduction on the expense side. He commented that in all of the years he
had worked at the Village the budget was under budget every year. Trustee Caleel asked
what percent of expenses were generally used. Finance Director Langlois responded that
as projections were improved, expenses were approximately 90% of budget. He added
that this did not include capital expenditures.
Comment was made to the effect that if sales tax revenues were decreasing, the day to
day average population would also be decreasing. President Bushy responded that
companies may have reduced a few employees when they experienced a large decrease
in sales which affected our revenue, but that the majority of their employees still needed
services. She added that one of the largest corporate customers bore virtually no tax
burden and the Village still had to provide them with services. She emphasized that the
additional burden on a $750,000 property only amounted to approximately $69 a year,
not an onerous burden.
Trustee Korin commented that the corporate customer would bear the burden. Trustee
Savino responded that they could not go anyplace cheaper. Trustee Butler commented
that the corporate customer was the largest burden on our infrastructure and services. He
understood the concern about reevaluating sales tax figures, but that revenues needed to
increase. He added that the increase in the utility tax was a way to protect us and there
was the opportunity to reduce the tax at any time that it was felt unnecessary. He felt that
it was a very small amount, the Village would still be competitive and it would provide a
shield against a bad economy and is a prudent measure.
Trustee Korin commented that her concern was more related to the sales tax revenue
projections. Finance Director Langlois expressed that other variances would affect those
numbers both in increased revenues from other sources and decreased expenses for
various reasons. President Bushy confirmed this and relayed several examples. She
emphasized that this Five -Year Plan was a road map and not a line by line itemization.
Manager Veitch made an observation that for a business entity not involved in an activity
that generated sales tax, the only contribution made to the cost of the services the Village
provides was through the telecommunication tax and the utility tax. He commented that
although these businesses may not enjoy an increase in their telecommunication taxes,
they recognize that they get good services for a small contribution.
Trustee Miologos commented that even if the utility tax was enacted, she would not
support hiring any additional staff during the next twelve months until the Board had a
better idea of what the next year would bring.
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Discussion revolved around the problems with deferring staff because of the training
lead -time. Manager Veitch reminded the Board that as a non -home rule community, the
Village does not have the authority to set entry -level qualifications that would diminish
the training lead -time. It was added that these staff additions had already been deferred a
year.
President Bushy recessed the meeting at 9:30 p.m. and reconvened at 9:45 p.m.
Trustee Savino suggested reconfiguring sales tax assumptions at a 2% initial level, use
Option B but postpone hiring until July when there was a better estimate of revenues.
The Board would review any additional staff and the Library should be staffed minimally
prior to July.
Trustee Caleel suggested configuring the budget assumptions at a flat rate for 2002 and
whatever was needed beyond that, Option A at 50% with Village Board review of
additional hires and public safety hires delayed until June and Library staffing at the
minimum.
Manager Veitch specified that Trustee Savino's suggestions would be classified as B.1
and Trustee Caleel's suggestions would be classified as A.1, since they relate to each of
those Options. He set forth that the figures would be put together for their review.
Laurie Adams of the Oak Brook Area Association of Commerce and Industry asked for
clarification of the 1% IMF versus the 1% telecommunication tax. Manager Veitch
responded that financially they were the same. She asked whether a 2% increase in the
telecommunications tax could be gradual. Manager Veitch responded that 1 % was
needed to stand still and that the 2% was needed to move forward.
Manager Veitch went on to describe the remainder of the funds.
Hotel /Motel Tax
He reported that there were a couple of new features to this Fund, the most significant of
which was the fact that there was now the ability to transfer a modest amount to the
General Corporate Fund for reimbursement of administrative services rendered to the
Hotel, Convention and Visitors Committee. Trustee Caleel questioned the fact that the
Village was restricted to a 1% tax. Manager Veitch responded that the statutory
maximum was 5% and many of the neighboring communities were at that rate. He
added that the Village was restricted as to how these revenues could be used.
MFT
Manager Veitch said that the MFT fund reflected a continuation of the current program
to offset infrastructure expenses.
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Water
Manager Veitch advised that there was a rate adjustment included. He also noted there
was another significant change in that the Village would have to find another way to read
water meters. NICOR was no longer going to provide that service. He offered that the
increased cost would be approximately $35,000. He shared that other communities were
making large capital investments for equipment that would read meters through radio
signals. He added that it had not been considered economically feasible for a system the
size of Oak Brook's to invest in the technology. President Bushy added that another
reason it was not pursued was that the technology at that time used telephone lines and
that was determined to be undesirable. Manager Veitch estimated the cost to be about
5100 per customer. Public Works Director Meranda reported that it was a staff objective
for next year to review this area again.
Sports Core Fund
Manager Veitch explained that the Fund was divided into three segments: Sports Core
Operations, the Golf Surcharge Account and the Capital Improvement Account.
Discussion ensued related to the Westchester property, the sale thereof and the estimates
of the revenues to be gained.
Additional discussion revolved around gaining membership and revenue projections for
the Sports Core. Trustee Butler and Trustee Caleel did not agree with the credit to
returning members to compensate for the reconstruction.
f- Insurance
Manager Veitch indicated that this was somewhat self - explanatory.
Gara,e
Manager Veitch indicated that this was also self - explanatory.
Pension Funds
Manager Veitch explained that this was dictated by state statute and was regulated.
Long Ranee Financial Issues
Manager Veitch emphasized those long -term goals needed to include a local option sales
tax but that it was dependent on Springfield.
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3. ADJOURNMENT:
Motion by Trustee Caleel, seconded by Trustee Miologos, to adjourn the Special
Committee -of -the -Whole Meeting at 10:37 p.m. VOICE VOTE: Motion carried.
ATTEST:
Linda K. fjonnella, CMC
Village Clerk
COW 091001.Rev 3
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