HomeMy WebLinkAboutMinutes - Finance and Bond Committee - 4/26/2010 04-26-10 Finance & Bond Committee 1
Town of Oro Valley
Finance and Bond Committee
Regular Meeting
Hopi Conference Room
11000 N. La Canada Drive
Oro Valley, Arizona
Monday, April 26, 2010
CALL TO ORDER
Meeting called to order at 6:14 p.m.
ROLL CALL
PRESENT: Dan Toth, Member
Bob Harris, Member
Peter Lamm, Vice-Chair
Bill Garner, Councilmember Liaison (via teleconference)
Stacey Lemos, Finance Director
Wendy Gomez, Management & Budget Analyst
Art Cuaron, Finance Analyst
ABSENT: Chuck Kill - Chairman
Jared Parks, Member
GUESTS/OBSERVERS: Mary Snider, Councilmember
Lyra Done, PRAB Liaison
Lou Waters
Joe Hornat
Bill Adler
Doug McKee
CALL TO AUDIENCE
No one spoke during Call to Audience.
1. APPROVAL OF MINUTES FROM THE JANUARY 25, 2010 MEETING
MOTION: A motion was made by Member Harris and seconded by Member Toth to
approve the January 25, 2010 minutes with the following correction: Page 3, Paragraph
4, the word "defuse" should be changed to "diffuse." MOTION carried 3-0.
2. DISCUSSION AND POSSIBLE ACTION - TOWN OF ORO VALLEY FY 2009/10
FINANCIAL UPDATE THROUGH MARCH, 2010
Ms. Wendy Gomez presented the financial update through March 2010.
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Vice Chair Lamm asked if the information in this update was what was presented to
Town Council. Ms. Gomez said that it was very close to what was provided to Town
Council, however, the information before the board is the most recent information.
Member Harris asked if there was any indication of what the State might cut. Ms.
Lemos said she didn't have any information on that at this time.
Guest/Observer Comment: Mr. Adler said that at last Saturday's Budget Retreat there
was no mention of any initiative to promote Economic Development. He is concerned
about the lack of interest in Economic Development and feels that there is a need to
elevate this subject. He said he feels the Finance and Bond Committee has not
advocated for this, and he feels this board needs to convince Town Council that there is
a need to stimulate economic growth.
MOTION: A motion was made by Member Harris, and seconded by Member Toth to
submit the FY 2009/10 Financial Update (through March 2010) to Town Council for
approval. MOTION carried 3-0.
3. DISCUSSION AND POSSIBLE ACTION TO RECOMMEND PROPOSED
REVISIONS TO TOWN CONTINGENCY RESERVE POLICY
Ms. Lemos distributed a chart showing three options for proposed revisions to the
Town's Contingency Reserve Policy. She explained that staff's recommendation is to
retain 25% of the General Fund in the Contingency Reserve Fund. She added that this
recommendation could be subject to interpretation, and she is looking for ways to refine
the language and provide better criteria. The Town's current contingency reserve
amount is approximately $11 M, or 43% of the General Fund expenditures
(recommended at $25.7M for FY 2010/11).
Each of the options consist of three categories of contingency reserves funds with
different designated uses:
• Economic Stabilization Fund -- Used to respond to public emergencies, natural
disasters or similar major unanticipated events and to satisfy the public and
financial community regarding the fiscal stability of the Town.
• Emergency Reserve Fund -- Used to provide for temporary funding of
unanticipated revenue shortfalls and/or unexpected expenditures increases.
• Excess — Pay-as-you-go, One-time Expenses — Used for "pay-as-you-go" capital
outlay, one-time, non-recurring expenditures or to pre-pay existing debt. May
not be used to establish or support costs that are recurring in nature.
Option 1: Emergency Reserve Fund at 25%, Economic Stabilization Fund at 10%, and
Excess above 35%.
Option 2: Emergency Reserve Fund at 20%, Economic Stabilization Fund at 10%, and
Excess above 30%.
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Option 3: Emergency Reserve Fund at 20%, Economic Stabilization Fund at 5%, and
Excess above 25%.
Ms. Lemos stated that because we do not know what the future holds, her preference is
to keep the Emergency Reserve Fund at a higher percentage, and to look at other
revenue sources.
Vice Chair Lamm commented that the options revolve around two issues: size of the
reserves and conditions under which funds can be utilized. He referred to the
progressive super majority option he had previously offered because he wants a trigger
or braking system. How do we justify part of economic stability fund? What does
minimum mean? If we can't go below it, why have it? If used, how and when do you
pay it back? If both funds are depleted, what are the mechanics?
Member Harris said the concept of replenishing the fund is good but not practical. He
said he does not understand the reasoning on the language "...to satisfy the public
financial community..." Ms. Lemos said that this was based on the bond ratings.
Vice Chair Lamm asked for a summary of the Town's gross assets. Ms. Lemos replied
that the Town's capital asset schedule includes roads, water systems, rights-of-way,
buildings and infrastructure. She added that she could return to the committee with
additional information.
Vice Chair Lamm said the idea of splitting the contingency fund into levels makes
sense, but he is more concerned about the trigger and braking mechanism than he is
about the levels. Member Harris also said that the levels make sense.
Member Harris asked how susceptible the Town was to the State's budgetary decisions
and what would happen if the State sweeps more of the Town's funds. Ms. Lemos said
that the Town would have to recalculate.
Vice Chair Lamm said he would prefer to have the issue on redefining the contingency
reserve fund discussed further, if there is not a pressing need for a decision now. Ms.
Lemos said that there isn't a pressing need now, and discussion through the following
year would be fine.
MOTION: A motion was made by Member Harris, and seconded by Member Toth, to
have the matter of redefining the contingency reserve fund tabled for further review and
analysis by the committee during the coming year. MOTION carried 3-0.
Councilmember Snider reported on a conversation she had with the Town Attorney
regarding the State's sweep of state shared revenues, where she was told that those
revenues are constitutionally protected. Ms. Lemos said that revenues from the State
lottery were also designated for distribution to cities and towns, yet those revenues were
swept.
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4. COMMITTEE MEMBER/COUNCIL MEMBER LIAISON REPORTS
Councilmember Garner thanked Finance and Bond Committee members who attended
Saturday's Town Council Budget Retreat. Councilmember Garner did not have
anything else to report or discuss, and board members did not ask any questions of
him.
5. FUTURE AGENDA ITEMS
No future agenda items brought up.
6. ADJOURNMENT
MOTION: A motion was made by Member Harris, and seconded by Member Toth, to
adjourn. MOTION carried 3-0. Meeting adjourned at 7:24 p.m.
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Prepared by: Arinda Asper
Sr. Office Specialist