1994.10.14_FAB_Minutes_Regularr
• TOWN OF HIGHLAND BEACH, FLORIDA
FINANCIAL ADVISORY BOARD
REGULAR MEETING MINUTES
October 14, 1994 9:30 a.m.
Chairman S. Myron Browner called the Regular Meeting of the
Financial Advisory Board to order at 9:30 a.m. in the Commission
Chambers. Others present were Vice Chairman Victor P. Hadeed,
Members Thomas J. Reid, John R. Demarco, and Werner Wm. Rothenberg.
Also in attendance were Town Manager Mary Ann Mariano, Town Clerk
Anne M. Kowals, CMC, and Finance Director Michael Seaman.
APPROVAL OF MINUTES
During discussion of the July 19, 1994, Regular Meeting Minutes,
Mr. Reid noted he would like the record to reflect that had he be
in attendance at said meeting, he would have voted in favor of the
millage increase.
MOTION by MR. HADEED/MR. ROTHENBERG to approve the July 19, 1994,
Regular Meeting Minutes with the addition of a footnote indicating
Mr. Reid's statement cited above. The MOTION received unanimous
• approval.
At this time, Mr. Demarco read into the minutes (a copy of which is
attached to and made a part of these minutes) a statement regarding
his votes cast at the July 19, 1994, Regular Meeting.
Mr. Reid stated it is personally his understanding that the
Committee work should be both nonpolitical and nonpartisan, that
anybody has an absolute right to stand on their own individual and
citizen credentials, and he therefore could not stand up, as a
member of this Board, and criticize, nor comment, nor alter or
imply correction of an activity that's done on this Board; I think
that's out of order. And, to criticize another member is simply
out of order.
The Chairman directed that Mr. Reid's statement be included in the
Minutes of this Financial Advisory Board Meeting.
OLD BUSINESS/CORRESPONDENCE
None.
NEW BUSINESS
Review Budget Transfers
• During discussion of the 'Budget Transfers', Mr. Reid noted he
would have thought that the transfers and the adjustments would
• Financial Advisory Board
Regular Meeting Minutes
October 14 1994 Page 2 of 4
have been appropriate before establishing the proposed budget or
voting on the proposed budget for the new calendar year inasmuch as
he feels that would reflect the actual activity of the year and
that information should have been presented as part of the discus-
sion on any given new year's budget.
The Town Manager advised that a lot of this data is unknown until
the end of the year which is well after the new budget is adopted.
The Finance Department has to wait for a lot of the final numbers
before it is really known where the transfers will be. This is
merely bookkeeping --it does not increase or decrease the total
budget --it puts money where it is really needed so payments can be
made out of the department that funds are actually spent in. As
the budget review commences in May, the Finance Department has no
idea what budget transfers will be necessitated.
Mr. Rothenberg noted when the books are closed at the end of
September ( the end of the fiscal year) , then you have the final
figures; what is probably needed (possibly the end of June) is some
sort of a projection covering these items (even if they have not as
yet been approved or expended) so that, if it affects the new
• budget, it can be considered by the Board.
The Town Manager stated more work is need on 'Column 6' of the
'Budget Summary - Expenditures' for any up -coming budget. It was
recommended the Board look at the monthly statements, right at the
time, because they should show the encumbrances that are coming up.
Mr. Hadeed suggested the "Budget vs. Actual" Summary, prepared by
the Finance Director and submitted to the Members at this Meeting
be made available to the FAB on a monthly basis. It was further
suggested that another column (PROJECTED) be included in said
Summary; and, if monthly "Projection" is not feasible, perhaps that
column can be done on a quarterly basis, with emphasis on June 30
which is when the new budget process begins. It was noted that
would coincide with the fact that the FAB should meet bi-monthly.
In discussion regarding an over -expenditure relating to the sewer
system operations, the Town Manager advised there had been a faulty
meter where the Town pays Delray for sewer services. The meter has
been replaced and the Town will be getting credits to recoup the
funds that were over -expended this year.
Mr. Hadeed noted that, on a 3.3 million dollar budget to project
within two to three per cent is not bad.
The Town Manager suggested that the FAB meet at least every other
• month and the meeting before the meeting that the budget process is
begun, we get very specific with regard to what information we want
• Financial Advisory Board
Regular Meeting Minutes
October 14, 1994 Page 3 of 4
and we will give the Finance Department time to prepare whatever
information is required to help you through your budget
deliberations.
At this point, MR. ROTHENBERG presented a MOTION that the Chairman
can call bi-monthly meetings in conjunction and in coordination
with the Town Manager so as to create a joint agenda.
Mr. Reid stated that perhaps, after April of each year, the FAB
should meet more frequently because of the budget process.
MR. HADEED SECONDED the above MOTION proposed by Mr. Rothenberg.
During discussion of the MOTION, it was noted that it may be neces-
sary for the FAB to meet more often during the budget process
therefore, said MOTION was amended as follows:
"Beginning in January, the Chairman can call bi-monthly
meetings in conjunction and in coordination with the Town
Manager so as to create a joint agenda."
• The MOTION received unanimous approval.
At this point, discussion regarding the budget transfers continued
and the Town Manager, citing the 'Budget Transfer and Amendment
Policy' that has been in effect since 1988, noted certain transfers
are done administratively and certain transfers need to go through
the FAB and then through the Town Commission. Based on today's
discussions, the Town Manager requested the FAB Agenda for the
January, 1995, Meeting include the review of the 'Budget Transfer
and Amendment Policy'.
At the conclusion of substantial deliberation, MR. HADEED/MR. REID
made a MOTION to approve the budget transfers as presented. The
Members unanimously approved the MOTION.
Noting more than 20 rafts came ashore in Town, the Town Manager
advised she is putting data together and will attempt to obtain
Federal reimbursement for the cost of removing (from the beach)
and properly disposing/dismantling the rafts.
At this point, Chairman Browner, alluding to data from Liberty
National Leasing Company regarding the financing of a fire truck as
well as an increase in garbage rates, requested any action required
on these matters be deferred to another meeting to allow Members to
study the information distributed by the Finance Director to the
FAB at today's meeting. It was the consensus the Members should
not be asked to take action on something that is presented to them
on the day of the meeting.
•
9
0
Financial Advisory Board
Regular Meeting Minutes
October 14, 1994 Page 4 of_4
The Town Manager advised the FAB is not being asked to act on the
two issues presented this date.
Noting the matter of garbage fees is addressed each year at this
time, the Town Manager advised that page one of the submittal (a
copy of which is attached to and made a part of the Minutes)
indicates the current rates and the proposed rates that are
required to pay the garbage costs; page two of that submittal
breaks out the fees and shows the County Sanitation rates for
curbside unites, etc.
Town Manager Mariano advised the Liberty National Leasing Company
information (a copy of which is attached to and made a part of the
Minutes) relates to our fire truck; the bid has been awarded and we
know what the cost is. The Town Commission has to enter into the
purchase agreement on November 01. The Town Manager stated she
feels the FAB will have to meet with regard to this matter.
Further, the Town Manager noted all the information regarding the
truck that has been approved is included and the FAB is requested
to review the matter prior to the execution of the contract. It
was the consensus to schedule a meeting on Friday, October 28,
1994, at 9:30 a.m.
For the record, Vice Chairman Victor Hadeed left the meeting at
10:15 a.m.
Further discussion ensued with regard to the proposed garbage rate
increase and it was noted that, if the current rate is not
increased, a deficit will result. The Town Manager noted that,
with regard to the fire truck issue, a recommendation from the FAB
is requested as the Town Commission will have to take action on the
matter on November 01, 1994.
There being no further business -
Advisory Board at this time, upon
MR. ROTHENBERG, Chairman Browner
a.m.
APPROVED:
to come before the Financial
proper MOTION by MR. REID/
adjourn d the meeting at 10:35
. Myron Browner, Cha' an
Ihomas J f2e Vic r P . Tac]�eed, ce irman
Ii//i
ohn R. D rc _; Werner Wm. Rot enberg I
ATTEST : Date : ( ��%�= s c /
AMK
•
COMMENTS BY: JOHN R. DEMARCO
FINANCIAL ADVISORY BOARD
PRESENTED AT: FINANCIAL ADVISORY BOARD MEETING OF 10/14/94
I wish to make a few comments relative to my integrity and
competence to serve on the Financial Advisory Board.
we just unanimously approved the Minutes of July 19, 1994, Regular
Meeting. Relative to the two motions approved pertaining to
(A) the increase of the millage .6338 to a total of 4 mils, and,
(B) to amend the budget and to accept same with increases as noted.
I hereby state that I voted "AYE" for the two motions in good
conscience and self -deliberation without outside influence.
I feel that my forty years experience in accounting, finance,
administration, and managerial positions is prime background to
• serve as a member of the Financial Advisory Board. I have been a
member of the Board of Directors of the Coronado Ocean Club Condo
Assn. for the past four years in which I have been active in the
financial and budgetary aspects of the association, in addition to
other duties.
In retrospect, my past experiences,' background, and present
affiliation did provide me with an insight on the two
aforementioned motions in which I voted in the affirmative.
•