HomeMy WebLinkAboutMay 16Minutes of Finance and Investment Committee
Monday, May 16, 2005
Bullis School Multi-Purpose Room
25890 Fremont Road, Los Altos Hills, CA
The meeting convened at 6:05 p.m.
Members present: Chair Lalla Carsten, Frank Lloyd, Karl Kneip, Doug Norby and Jim Lai
Members absent: Wilf Corrigan
Councilmembers
present: Jean Mordo
Staff present: Administrative Services Director Sarah Joiner, Accountant/Office
Manager Cindy Higby
Approval of minutes
Minutes of the meeting of November 30, 2004 were approved as written.
Review of Draft Operating and Capital Improvement Program Budgets for 2005 - 2006
Joiner presented an overview of the budget, including an analysis of General Fund revenues,
expenditures and capital improvements, new expenditures, such as increased building
maintenance and annual debt service, and requests that were not included pending City Council
direction. In general, the Committee agreed to recommend the draft budget to Council with the
following comments:
• City Council should establish criteria for grants to various Community Service groups
and review all requests each year. The Council should not automatically provide funding
to past recipients.
• The budget should include pathway capital improvement projects as identified by the
Pathway Committee. The combined reserve projected for June 30, 2006 for the Pathway
in-Lieu Fee Fund and Pathway Capital Improvement Project Fund is $466,959.
• Only one year of debt service should be budgeted and transferred to the Debt Service
Fund, rather than the two years of service budgeted in the draft.
• Councilmember Mordo stated that he wanted an appropriation in the amount of $50,000
added to the budget for an employee compensation study. There was discussion about
the amount that should be budgeted and no clear consensus reached other than to propose
the item to the City Council.
Minutes of Finance and Investment Committee
May 16, 2005
2
Updates from Administrative Services Director
Joiner presented information on the following topics:
• Legal expenditures
• Listing of Town-owned properties
Discussion of Staff Report to City Council on Salaries, Benefits and Post-Retirement Health
Insurance Costs
Joiner provided copies of this staff report that was presented at two City Council meetings.
Joiner stated that the data shows that employee compensation costs are neither out of control nor
threatening the fiscal health of the Town. Compensation is a combination of salaries and
benefits. If either component is adjusted, there may be an impact on the Town’s ability to retain
and recruit staff. Mordo spoke of accounting standards which will require the Town to book the
present value of future post-retirement health benefits. (This is a reference to Statement No. 45 of
the Governmental Accounting Standards Board, commonly referred to as GASB 45. The
statement is effective in three phases based on a government’s total revenues. The Town would
need to implement GASB 45 beginning in fiscal year 2009 – 2010.)
Presentations from the Floor
Stark requested that the following items be added to the next agenda: discussion of general law
vs. charter city, no/low property tax status, follow-up on sale of Town-owned properties.
Selection of Next Meeting Date
The Committee scheduled the next meeting for Monday, June 13, 2005 and for the second
Monday of each month thereafter.
Adjournment
The meeting adjourned at 8:30 p.m.
Meeting minutes were approved as presented at the June 14, 2005 FIC meeting.