1991.07.09_FAB_Minutes_RegularTOWN OF HIGHLAND BEACH
FINANCIAL ADVISORY BOARD
REGULAR MEETING - MINUTES
Tuesday, July 9, 1991 9.30 A.M.
Chairman S. Myron Browner called this Regular Meeting of the Financial
Advisory Board to order at 9:30 A.M. in Commission Chambers.
Deputy Town Clerk Doris Trinley called the roll. Present were the
Chairman, Vice Chairman Victor P. Hadeed and Regular Members Richard
Brunton and Fred Firstenburg. Regular Member Dennie Freeman was ab-
sent.
Also present were Commissioner John F. Rand, Town Manager Mary Ann
Mariano and Finance Director Michael Seaman.
Chairman Browner also acknowledged the presence of Mayor Joseph A.
Boulay, who in turn introduced Mr. Frank Calarello, explaining that Mr.
Calarello planned to attend meetings of all Town boards in an effort to
decide where his interests lie before submitting a Talent Bank Appli-
cation.
Upon MOTION by Mr. Firstenburg/Mr. Hadeed, the Minutes of the Regular
Meeting of June 11, 1991 were approved with unanimous vote.
OLD BUSINESS
The Chairman deferred to Vice Chairman Hadeed and asked that he bring
the members up-to-date on the following issues:
Balanced Budget: Mr. Hadeed said that after meeting with Town Manager
Mariano regarding his concern that the proposed budget could be legally
considered "balanced" since approximately $175,000 was being carried
forward, he was satisfied with Mrs. Mariano's explanation, including
that this practice was not uncommon in municipal budgeting where a
" - 0 based budget was not required by law.
Contingency Reserve Funds: Mr. Hadeed noted that a standard amount was
used for budgetary purposes each year, thereby making it a "plug-in"
figure. It was his suggestion that the Board give consideration to
this in the future and make a recommendation to the Town Commission and
Town Manager that some kind of formula basis be used to determine
contingency, perhaps a percentage basis of the total budget.
State Pooled Investment Fund: The Vice Chairman explained the events
leading up to his receiving copies of correspondence from Cliff Hinkle,
Executive Director of the State Pooled Fund, regarding FDIC insurance
coverage on investments in U.S. branches of foreign -owned banks (see
Financial Advisory Board
Regular Meeting - Minutes
July 9, 1991 Page 2 of 4
j
Minutes of June 11, 1991 Meeting). He said that upon review, he was
not satisfied that the information contained therein applied to the
Pooled Fund, at which point he was referred to one of the Fund's attor-
neys. Mr. Hadeed said the attorney with whom he spoke seemed to concur
that the FDIC information contained in the correspondence did not apply
to the State Pooled Fund; also the attorney felt the institutions in
question were "U.S. banks" owned by foreign banks, whereas Mr. Hinkle
contended they were "U.S. branches" of foreign banks.
Mr. Hadeed further stated that he had read the Florida statutes which
stipulate that public deposits in institutions require separate col-
lateral set aside from the assets of the bank, but there is a question
if that is only required by Florida banks or by all banks. Mr. Hinkle,
he said, indicated that this applied to all banks, but the attorney
thought it was probably just Florida banks.
Therefore, the Vice Chairman said he thought it appropriate that a
legal opinion be sought in several areas, i.e.:
Does the FDIC insurance apply?
What type of institutions the foreign banks are:
U.S. Charter banks owned by foreign banks?
Branches of foreign banks?
State statutes re separate collateral for public deposits:
Florida banks only?
All banks?
Mr. Hadeed concluded his remarks by suggesting these discrepancies be
addressed by the Fund's attorney, after he contacts the FDIC, and an
opinion returned to the Board before any recommendations could be made
by the Board. Mrs. Mariano suggested that the specific questions
raised today be transmitted to her and she in turn would request the
Town Attorney to get in touch with the Fund's attorney.
NEW BUSINESS
Conclude Review of 1991/1992 Fiscal Year Budget (Revenues); Recommend
tentative millaae.
Before review started, Mrs. Mariano advised the members that while no
new available information on Revenues had been forthcoming since the
FAB's last meeting on June 11, on the expenditure side of the budget an
increase of approximately $200,000 had to be applied to fire/rescue
contract costs (acct. 01-10-22). She explained that this was the
result of county firefighters finally reaching contract agreement,
which included retroactive salary increases. Mrs. Mariano said it was
her recommendation that the additional monies be taken from reserves,
rather than have to levy additional taxes. This information gen-
erated substantial discussion between the members, the Town Manager and
.Finance Director regarding cash balances brought forward; questions
posed by the members were ultimately answered to their satisfaction.
However, during the discussion it was noted that use of contingency
would allow for a "deficit" budget and substantial discussion took
place regarding this assumption. It was pointed out that this proposed
Financial Advisory Board
Regular Meeting - Minutes
• July 9, 1991 Page 3 of 4
budget was consistent with past proposed budgets, but full expenditure
of contingency funds had never come to pass in the actual budgets. Re-
garding a suggestion that it might be better to either cut expenditures
or increase taxes, Mrs. Mariano said there was no way expenses could be
reduced by the approximate $380,000 contingency under discussion. She
stated that it was certainly within the pervue of the FAB to recommend
a tax increase to the Town Commission, but it would not be her recom-
mendation to the Commission, adding that the proposed budget was based
against millage to preclude a tax increase. She added that use of con-
tingency for unexpected expenses, such as the increase in fire/rescue
costs, was a way of "giving back" to the taxpayers by not having to
raise taxes.
The members then turned their attention to the proposed millage rate
and considerable discussion took place, which included the "roll back"
formula used to arrive at the proposed millage.
Concluding discussion, it was the CONSENSUS of the members to proceed
to the next agenda item before a Motion was called for regarding pro-
posed millage.
Water Rates
• Some of the factors discussed during this review were:
.the Town's mandatory water restrictions as of
June 1, 1991 would most probably have an effect
on the amount of water sold in the future.
.inverted rate schedule re "use more; pay more"
was in line with South Florida Water Management
District's conservation measures.
.Mr. Firstenburg spoke strongly against any in-
crease in unit charges, saying this measure would
be extremely unfair to condominiums.
.water rates represent a fee -oriented service
that has nothing to do with taxes.
Although there was nothing to review in the Sewer System portion of the
Enterprise Fund this fiscal year, Mr. Seaman distributed copies of the
current rate structure to the members for their information.
•
Financial Advisory Board
•Regular Meeting - Minutes
July 9, 1991 Page 4 of 4
CONCLUSION
Millage: Upon MOTION by Mr. Firstenburg/Mr. Hadeed, the following
carried with unanimous vote:
THE FINANCIAL ADVISORY BOARD RECOMMENDS TO THE TOWN
COMMISSION THAT A TENTATIVE MILLAGE RATE OF 2.5653
BE ADOPTED.
Water
Rates: Upon MOTION by Mr. Firstenburg/Mr. Browner, the
following carried with unanimous vote:
THE FINANCIAL ADVISORY BOARD RECOMMENDS TO THE TOWN
COMMISSION THAT WATER RATES BE ADOPTED AS FOLLOWS:
Rate 1st 20,000 per 1,000 gal.: 0.95
After 20,000 per 1,000 gal.: 1.35
Unit Charge per month: 3.00
Sewer
Rates: Upon MOTION by Mr. Hadeed/Mr. Firstenburg, the following
carried with unanimous vote:
• THE FINANCIAL ADVISORY BOARD ACCEPTS THE SEWER RATE
STRUCTURE AS PRESENTED.
It was agreed that no future meeting date would be set at this time and
upon MOTION by Mr. Brunton/Mr. Hadeed, this meeting was adjourned at
10:55 A.M.
NOTE: Although the meeting had officially been adjourned, before he
left the Chambers, Commissioner Rand complimented the members
on their intelligent and in-depth review of the proposed
1991/1992 Fiscal Year Budget, saying the fine work they had
done would make the Town Commission's review of same a much
easier task.
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APPROVED:
Myron rowner, Chairman
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Richard Brunton
*TEST:
DATE: _E/ / J % 7 9 f
Victor _P _.-Hadeed
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Fted Firstenb ru g