Minutes 08-09-10
MINUTES OF THE FINANCIAL ADVISORY COMMITTEE MEETING
HELD IN THE LIBRARY CONFERENCE ROOM “A”
AT 6:30 P.M. ON MONDAY, AUGUST 9, 2010
PRESENT
George Feldman Kurt Bressner, City Manager
Michael Madalena
David Madigan
Don Scantlan
William Shulman
Merline Pamplona ()
Present by Phone
Terry Lonergan, Alternate
ABSENT
Glenn Jergensen
Victoria Castello, Alternate
1. ROLL CALL
City Manager Bressner called the meeting to order at 6:32 p.m. and announced the Chair and
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Vice Chair appointments would be made by the City Commission at their August 17 meeting.
Mr. Bressner called the roll and attendance is noted above.
2. CONFIRMATION OF TELEPHONE PARTICIPATION BY ONE MEMBER OF THE
FINANCIAL ADVISORY COMMITTEE
Mr. Bressner reported to the Committee that Merline Pamplona was unable to be present, but
was willing to participate by telephone with the consent of the Committee.
Motion
Mr. Scantlan moved to allow Ms. Pamplona to participate. Mr. Shulman seconded the motion
that carried unanimously.
Mr. Bressner made the telephone call and Ms. Pamplona began her participation in the meeting.
3. INTRODUCTIONS AND BACKGROUNDS
Self-introductions were made as follows:
Ms. Pamplona is a 20-year resident. She has a business in accounting, finance and taxes and
her goal is to have a business center encompassing everything with respect to business plans.
Ms. Pamplona volunteers at church and school and is a substitute teacher at Trinity Christian
Academy.
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Ms. Lonergan has been President of her homeowners’ association in the Meadows for five
years. She is a retired bank teller and for 25 years she worked for Off-Track Betting.
Mr. Scantlan has been a resident of Boynton Beach for more than 12 years and is a
community activist for District 4. He spent 23 years in the Army and has a Master’s Degree in
Logistics Management from an Air Force School and a Graduate Degree in Strategic Studies. He
is the Vice President of Operations for Workforce Alliance.
Mr. Madalena is a resident of Boynton Beach for three years. He is the first homeowners’
association President in Knollwood. He graduated from Stetson University with a Bachelor’s
Degree in Business Management and has worked for the last 11 years for VALIC Financial
Advisors, Inc. as a Financial Advisor. For the last four years he has managed the assets of the
employees of the 33 financial advisors in Palm Beach and Broward Counties where more than
$1 billion of assets are managed.
Mr. Shulman has been a CPA for 38 years and is a Certified Financial Forensic Accountant. He
began his career with Ernst & Ernst many years ago and had his own firm in New Jersey where
he specialized in forensic accounting. He presently works in Boca Raton as Director of Litigation
Support Services. He has been a resident of Boynton Beach for 22 years.
Mr. Feldman came to Boynton Beach in 1995. He is a graduate of Lynn University with a
degree in Business Management. Mr. Feldman has his own company and website. He
represents large companies as a trade partner. He is geared toward the construction industry.
Mr. Feldman served on the Green Task Force. He enjoyed that involvement so much that he
decided he wants to contribute again.
Mr. Madigan moved here 12 years ago. He attended the University of Nebraska in Business
Administration and Pre-Law and then attended Duke - The Sanford School of Public Policy. He
began his career with GMAC and then went into banking in North Carolina. He was appointed
to the North Carolina Department of Revenue. Mr. Madigan became involved with EFT
(electronic funds transfer) and began establishing ATM networks statewide and regionally. He
then moved to form the first POS (Point of Service) firm. Because of his background in
banking, he became the State Administrator of Savings and Loans. Mr. Madigan wants to be
involved in Boynton Beach.
Mr. Bressner came to Boynton Beach as City Manager in 2000 and had been a City Manager in
Illinois for 25 years, managing three communities during that time prior to coming here. When
he came here, Boynton Beach had a reputation as being a tough town with some missed
opportunities and challenges.
Mr. Bressner explained the City will be facing a challenge over the next three years. In an
article in last Saturday’s New York Times, the challenges of three communities were detailed.
Some communities are shutting off streetlights and in other communities, the Police
Department is responding when an active crime is in progress. Mr. Bressner does not want that
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to happen here. Boynton Beach has a fragile tax base compared to West Palm, Boca Raton and
Delray Beach and it is very expensive to offer some basic programs.
4. PRELIMINARY DISCUSSION OF THE DUTIES AND FUNCTIONS OF THE
FINANCIAL ADVISORY COMMITTEE AS CONTAINED IN ORDINANCE 10-009
Mr. Bressner distributed copies of Ordinance 10-009 and some additional information that would
be helpful. The Ordinance was adopted in April. It details the members’ broad-based duties
and responsibilities in Section 2-241 on Page 2. Mr. Bressner requested the members look at
how things inter-relate and come up with ideas and suggestions. He will provide Delray’s
Financial Advisory Committee report.
There are eight areas of significant concern:
1.The City’s proposed annual operating and capital budget;
2.Budget development systems and procedures;
3.Analyzing and recommending sources of revenue;
4.Employee salaries and benefits;
5.Pension and retirement systems for City employees;
6.Operating expenses and controls;
7.Reducing debt service expenses; and
8.Inter-fund transfers and loans.
For the past three years, there have been inter-fund transfers that have assisted in balancing
the budget. This cannot be done again since there are limited options remaining in this area.
Further, the proportionate cost of Police and Fire compared to other services is a significant cost
factor for providing governmental services.
The City of Boynton Beach has a four-minute response time that is excellent, but there is a high
cost associated with that response time. The Police Department is ready when needed, but it is
expensive and the amount of police activity in this City is significant. At this time, the Police
Department is proactive; however, this is expensive. Some issues to be addressed would be,
what is an appropriate level of service? Is a four-minute response time realistic in this economy
or do we go to six or eight-minute response times? Public health issues such as stroke and
heart attacks are associated with degrading that level of service.
Mr. Scantlan questioned whether there was a way to model the cost of a one minute response
time. Mr. Bressner responded affirmatively. Three years ago every program in the City was
evaluated and the cost of each program is known.
Mr. Madalena asked if the three-year challenge had arrived. Mr. Bressner said it is a five-year
cycle and the City is two years into that cycle. In his opinion, the economy will not turn around
for another three years. There have been significant declines that will continue and next fiscal
year will be the crucial point where the City will witness some extreme stress. This year’s
budget is substantially completed. The General Fund is balanced; however, it is based on inter-
fund transfers. That option will not be available next year. Staff has been told that on October
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1, our budget is balanced. On October 2, the budget is not balanced. Mr. Bressner is hoping
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this Committee will have some framework of recommendations for next fiscal year by
Thanksgiving or Christmas.
Mr. Feldman acknowledged the forensic members of the Committee and questioned if Mr.
Bressner wanted ideas now or forensics. Mr. Bressner advised the Committee needed to look at
big systemic issues and make sure everyone understands the City's financial position, where the
potential is and where there are problems on the revenue side. This does not mean raising the
millage rate. He wants to look at the realities of the revenue streams and if they are lacking,
are there streams that can be made up from non - property tax sources. Staff is looking at fee
structures and permit fees to come up with a menu of ideas as well as cutting expenses. Lay-
offs will continue. The lay -offs this year were classified into two categories, lack of work and
lack of funds. Mr. Bressner is reluctant to put people out of work in this economy.
Mr. Feldman asked if Mr. Bressner would like the Committee to look at the forensic side to find
out if adjustments are needed, or whether the Committee should go to the revenue side. Mr.
Bressner feels a forensic review would be helpful to ensure good stewardship of the public
dollars. Mr. Bressner would like to set the stage for next fiscal year and beyond. He would like
the Committee to look at the budget financially and whether programs /services /activities should
be continued or furloughed. This Committee will assist the Commission in making difficult
decisions. Every time there is a program scheduled to be terminated, that constituency appears
before the Commission. This Committee can assist the Commission with recommendations why
those programs should be eliminated.
Mr. Bressner referred to "legacy" programs that worked their way into the budget in good times
and they now have a constituency and support base. Are they efficient and do they provide a
service to a broad base of the community? The answer to those questions is no, but they are
visible and popular. Mr. Bressner referred to a number of programs, one of which was Animal
Control. This is a duplicate service, but the City of Boynton Beach has a great deal of dog
fighting. The other part of Animal Control is dealing with issues of animal abuse. That activity
may be easier to continue under some program other than the City's program.
Mr. Scantlan asked if the County gives any consideration when their services are not used by a
municipality. Mr. Bressner advised that there has been discussion for the last five years with no
success. There are very convoluted arrangements between the counties and cities. What is
foremost is to ensure Boynton Beach is a place where people want to live, work and play. If
everything is eliminated, will the City continue as an entity or do we become unincorporated
and cease to exist? The past two Commissions have refused to do a citizen survey. Mr.
Bressner' advised that in Illinois, there were annual surveys with comparative benchmarks.
Mr. Shulman questioned how the Committee would operate. Mr. Bressner advised that because
of the Sunshine Law, two or more members could not talk about or work together on issues.
The meeting of the Committee is the only opportunity to talk about the business of the
Committee.
Mr. Scantlan Mike Madalena reported that his background is in pensions and retirement;
therefore, he asked if he could take on that issue and then bring his research back to the
group. Mr. Bressner responded affirmatively and confirmed that each of the members could do
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areas of expertise. The Committee must meet at a public place with minutes taken and an
agenda posted. The Committee may wish to have a guest speaker who is an expert on an
issue or the members may want to speak with a department head. Mr. Bressner offered to
provide information on the Sunshine Law.
Mr. Madigan asked about outside attempts to influence one member of the Committee. Mr.
Bressner suggested that the members bring to his attention anyone who is attempting to
influence them. The Commission ultimately makes the decisions. Mr. Scantlan suggested
everyone be prepared in case they are approached by someone attempting to influence their
recommendations.
Mr. Bressner also reminded the members that if they or their businesses had any business
interest with the City, they must disclose that information and if there is a situation that would
affect their conduct on the Committee, they would have to step off the Committee or recuse
themselves of that particular item.
Mr. Feldman disclosed that he has a business in the City of Boynton Beach, but he does not do
business with the City of Boynton Beach. Mr. Scantlan explained that there are relationships
between the City and Workforce Alliance and when those subjects come up, Mr. Scantlan will
recuse himself.
Mr. Bressner recommended that the members go through the material provided and select
areas of interest and concern. Messrs. Bressner and Atwood will begin going through
documentation to make certain the members have everything they need to make an informed
review.
5. REVIEW OF THE CURRENT BUDGET PROCESS – STAFF
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The current budget will end on September 30 and the new fiscal year begins on October 1.
The budget has been preliminarily reviewed by the Commission. Included in the packet of
materials were copies of the budget transmittal memo which contains background information
on the City’s taxable value, fund information looking historically and forward to the next year,
and benchmarking data with other municipalities on core services. Boynton Beach was
compared with West Palm Beach, Boca Raton, Delray Beach, Palm Beach Gardens, Riviera
Beach and Lantana for some operations. Boynton Beach is the third largest municipality in
Palm Beach County and eighth or ninth in terms of tax base. The City’s population is
approximately 65,000 and it service approximately 110,000 for water and sewer.
The members were also given a follow-up to the budget detail reviewed by the City Commission
in July. The budget is substantially balanced and on a $68 million budget, there is a surplus of
$38,000. That figure assumes some cuts to programs and services. When the Commission
reviewed the material, they added some items. Revenue streams will have to be identified to
pay for those items. There was a public safety fund in which there was approximately
$600,000 of revenue for which there were no planned expenditures. The Commission has
tentatively considered allocating some of that funding. The Commission also increased the
millage rate from 6.7 to 7.2 and this would generate about $1.4 million. Those dollars would go
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into reserves for next year. Mr. Bressner anticipates discussion at the budget hearings about
cutting taxes.
In response to a question, Mr. Bressner advised the four-day work week will continue. The
savings from that program have been built into the budget. Mr. Scantlan asked if the cost
savings in energy is 100% attributable to the four-day work week. Mr. Bressner attributed the
cost savings to the four-day work week and good habits. Mr. Bressner reminded the members
the question would be, is the service equal, better or worse than on the five-day work week?
Mr. Feldman remarked the City is not picking up garbage in his neighborhood on the same
schedule as before. Mr. Bressner explained that operation was not affected by the four-day
work week. It is a six-day operation. Mr. Feldman inquired if this service could be reduced to
an incoming call basis service. Mr. Scantlan pointed out that could be a recommendation. Mr.
Bressner explained that for Solid Waste, a task system was used. The routes were modified
and staff was cut back. Solid Waste is a good example of some of the modifications that have
been made. Outsourcing has also been considered, but the City’s bid was better than those
submitted from the outside.
Mr. Feldman asked if using the Sheriff’s Office had been considered. The response was
negative, but it is a possibility. This City is looking at sharing some support services with some
neighboring communities. Back office operations, crime scene investigations, and evidence
processing could possibly be shared and it would result in cost savings for all involved. There is
additional discussion in progress regarding sharing Dispatching with Boca Raton and Delray
Beach and potentially going to Boca Raton which has a Category 5 facility.
The volunteer service within the City of Boynton Beach is huge. There are 1,200 volunteers
and approximately 25 automobiles. This service is very popular but the deliverables require
investigation.
Mr. Scantlan pointed out that it is difficult to know the community value of these services
without a survey. Without that information, it is difficult to compare the costs of the different
programs. Comparing cost against cost does not compare value. It is important to look at cost
and value.
When Mr. Shulman asked if there were statistics available for the Shopper Hopper, Mr. Bressner
responded affirmatively and explained where the statistical information appeared in the review
documents.
Mr. Madalena asked what happened before the ramp up of real estate. What did the budget
look like then and what were the expenses when there was a problem going on in real estate?
Mr. Bressner explained that the State Legislature forced a reduction in taxes. The City’s best
comparison would be 2004. That information will be provided to the members. Even with the
reduction in 2007/08, the increase in expenditures was significant. Mr. Bressner explained the
City added 35 Police Officers and 24 Firefighters and built new fire stations. Mr. Feldman
noticed there was a lag time between when the stations were going to be built, but there was
the commitment to add staff. Mr. Bressner said staff was added before the buildings were
completed because of response time.
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Mr. Madalena realized that the City took a fixed cost and turned it into a legacy cost by adding
those employees and then building on their pension benefits and health benefits.
6. ESTABLISHMENT OF THE FAC’s DESIRED PERMANENT MEETING TIME, DATES
AND FREQUENCY
At Mr. Bressner’s suggestion, the Committee agreed to meet every two weeks and then move
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to monthly meetings after October 1. Mr. Bressner suggested targeting some areas and then
working toward developing recommendations. Forward any information gathered to Mr.
Bressner and he will circulate it without attribution.
Ms. Lonergan questioned what her responsibilities were as an alternate member of the
Committee. Mr. Bressner explained if all of the members were present, she could participate in
the conversation, but she would not be able to vote. Ms. Lonergan expressed she was
somewhat overwhelmed after this evening’s discussion. Mr. Bressner explained she brings
history, expectations for services and background that is very valuable. He urged her to bring
those things to the table and participate at that level.
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There was consensus for the Committee to meet on August 23 at 6:30 p.m. in the Library
Conference Room A.
Mr. Bressner asked the members to review the materials that were provided with a focus on
creating a list of questions and a request for any other additional documentation the City should
share with the members of the Committee.
Mr. Scantlan requested Mr. Atwood provide him with the documents he used during the budget
review in a digitized format. Mr. Bressner will check to see if that information is available.
When Mr. Bressner reiterated that the Commission would appoint the Chair and Vice Chair, Mr.
Madigan requested that he not be considered for either of those positions.
7. ADJOURNMENT
Mr. Shulman moved to adjourn. Mr. Madalena seconded the motion that carried unanimously.
The meeting properly adjourned at 7:50 p.m.
Janet M. Prainito, MMC
City Clerk
08/12/10
08/16/10
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