MINUTES OF THE REGULAR MEETING OF THE VILLAGE OF WESTERN SPRINGS PRESIDENT AND BOARD OF TRUSTEES Monday, July 28, 2014 (Preceded by BOLI meeting)
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1 MINUTES OF THE REGULAR MEETING OF THE VILLAGE OF WESTERN SPRINGS PRESIDENT AND BOARD OF TRUSTEES Monday, July 28, 2014 (Preceded by BOLI meeting) President William T. Rodeghier, Presiding Call to Order, 7:02 p.m. Jeanine M. Jasica, Village Clerk Board Members Present Alice Gallagher Suzanne Glowiak Sheila Hansen James Horvath Edward Tymick Patrick Word Others Present Patrick Higgins, Village Manager Ingrid Velkme, Deputy Village Mgr Grace Turi, Director of Finance Pam Church, Director of Law Enforcement Martin Scott, Director of Comm Dev Tracy Alden, Director of Rec Gary Mayor, Deputy Director Fire & EMS Michael Jurusik, Village Attorney CALL TO ORDER The meeting was called to order at 7:04 p.m. ROLL CALL As noted above. Electronic attendance at meeting: None READING OF AGENDA ADDITIONS DELETIONS There were no changes to the agenda.
2 PRESENTATION OF THE 2013 COMPREHENSIVE FINANCIAL REPORT BY CARRIE DITTMAN OF SIKICH, GARDNER & COMPANY President Rodeghier welcomed Carrie Dittman from Sikich who presented the Village's Comprehensive Annual Financial Report (CAFR) for the year ending December 31, A detailed presentation of the CAFR was presented at the July 11, 2014 Finance Committee meeting. Ms. Dittman said she would be providing a summary of the key items of the audit. The CAFR is presented in three sections which are the introductory, financial and statistical sections. Within the introductory section is the Certificate of Achievement for Excellence in Financial Reporting for the year ending She noted that the Village had received this award from the Government Finance Officers Association for 19 consecutive years and it is the highest level of award. Upon the Board's acceptance of the CAFR for 2013, the Village will be applying for this award for the 2013 CAFR. The 2013 CAFR will also be placed on the Village's website after the Board's acceptance. The first page in the financial section includes Sikich's opinion on the Village's financial statements. In order to give an opinion on the financial statements, Sikich needs to follow two sets of standards. The first is the auditing standards issued by the American Institute of Certified Public Accountants which details the procedures to be followed in the audit. The second is the financial reporting standards issued by the Governmental Accounting Standards Board (GASB). GASB is the standard setting body which tells what the format of the statements should be. Once these two sets of standards are followed, Sikich presents an opinion on the financial statements. Ms. Dittman reported that Sikich is pleased to issue an unqualified audit opinion on the audit. This is the highest level of opinion that the Village can receive on its financial statements. The opinion states that the financial statements are presented fairly and in accordance with generally accepted accounting principles and that they are free of material misstatement. Less than 2% of governments in the country with less than 25,000 in population receive an unqualified opinion from their independent auditors on their financial statements. She said that the Village should be commended for that. Ms. Dittman pointed out the Management's Discussion and Analysis section which is written by Village management and is the executive summary. Sikich reviews this section to make sure it is consistent with the financial statements and the GASB standards. It can help the reader see how the financial statements are laid out and highlight some of the information on the financial statements of the Village. She would refer constituents to this section as well as the annual budget documents should they have any questions about the financial operations of the Village. She then pointed out the Statement of Revenues, Expenditures and Changes in Fund Balances and focused on the general operations (General Fund) of the Village which reflected an increase in fund balance of $191,000 for the fiscal year providing an ending fund balance of $3,786,000. That represents 42% of the Village's annual expenditures. The Village Board has adopted a fund balance policy with a targeted 30% reserve. The goal is met with this year-end balance. She directed the Board to page 60, in the required supplementary information relating to pension funds. The Village participates in IMRF, the Police Pension Fund and the Firefireghter's Pension 2
3 Fund. The funded status of these three plans is in this section. The IMRF fund is approximately 81% funded at December 31, The unfunded actuarial liability amounts located here will be presented as part of the financial statements beginning in The Police Pension fund is 59% funded as of the 2012 valuation. The Firefighters Pension Fund was approximately 141% funded as December 21, The Village annually contributed 100% or more of each of the requested actuarial contributions. She thanked Director Turi and her staff for their professional assistance and cooperation during the audit. President Rodeghier said the report indicates the Village is contributing the appropriate amounts towards pension. He noted that the report will be posted to the Village website upon approval. He thanked Sikich and Director Turi for their work on the report. Trustee Horvath moved, seconded by Tymick, to accept the Comprehensive Annual Financial Report (CAFR) for the year 2013 as presented. The motion passed on a roll call vote. Voting aye: Trustees Glowiak, Hansen, Horvath, Tymick, Word and Gallagher. Voting nay: None. CITIZENS COMMENTS Mr. Craig Wright, 4332 Wolf Road, as well as Carl and Sheryl Dzoga, 4336 Wolf Road, were in attendance at the meeting regarding a water main leak on the parkway in front of their properties on Wolf Road. Mr. Wright said this problem has been ongoing and had caused the grass parkways and sidewalk in front of their property to be filled with water. This is a hazard. He asked when the problem will be fixed. Manager Higgins said he would have staff look into this matter and someone from the Village would be in contact with Mr. Wright and the Dzogas regarding the problem. CONSIDERATION OF AND ACTION ON AGENDA ITEMS DURING THE REGULAR MEETING PORTION OF THE COMBINED MEETING EXPLANATION OF OMNIBUS VOTING PROCEDURE President Rodeghier stated the Illinois State Statutes allow a municipality to collectively vote on a group of ordinances, resolutions, and other motions, such as awards of contract, appointments, etc. This is known as an omnibus vote. All the items contained on the omnibus vote list have been previously discussed by the President and Board of Trustees on at least one occasion, and often on several occasions. By placing them on the omnibus vote list, a single vote may be taken to approve them. Prior to the onmibus vote, a Trustee may remove any item from the list and have it discussed and voted on separately. 3
4 Trustee Horvath asked that agenda item number 2 be removed from the omnibus list. CONSIDERATION OF AN OMNIBUS VOTE (Trustee Glowiak) Trustee Glowiak moved that the following ordinances, resolutions and motions as contained on the meeting agenda for July 28, 2014, be adopted and/or approved under an omnibus vote: AGENDA ITEM NO. 1 - APPROVAL OF MINUTES OF THE MEETING OF JUNE 23 AND JULY 14, 2014 AS READ AGENDA ITEM NO. 3 - MOTION TO AWARD A CONTRACT FOR THE RECREATION CENTER GYM FLOOR PROJECT TO LOWEST QUALIFIED RESPONSIBLE BIDDER, FLOORS, INC., OF WOODSTOCK, ILLINOIS IN THE AMOUNT OF $104,500 The motion was seconded by Trustee Word. The motion passed on a roll call vote. Voting aye: Trustees Word, Gallagher, Glowiak, Hansen, Horvath Tymick and President Rodeghier. Voting nay: None. 2) RESOLUTION APPROVING BUDGET AMENDMENTS AND TRANSFERS OVER $10, TO THE FISCAL YEAR 2014 OPERATING BUDGET IN THE GENERAL FUND, CAPITAL IMPROVEMENTS FUND AND SPECIAL PURPOSE FUND Trustee Horvath moved, seconded by Tymick, to approve Resolution No Approving Budget Amendments and Transfers over $10, to the Fiscal Year 2014 Operating Budget in the General Fund, Capital Improvements Fund and Special Purpose Fund. Trustee Horvath noted that the subject matter of the resolution was discussed at the July 14 Finance Committee at length. Since the committee met after the last Board workshop meeting to review the proposed budget amendments and transfers, Trustee Horvath wished to explain a few items on the resolution. As noted in the memo provided to the Board, Manager Higgins requested that the professional services line item in the Village Manager's budget be increased from $15,000 to $115,000. The increase would be funded out of the Special Reserve Fund with monies transferred into that fund from the operating surplus in FY These monies would fund two projects: 4
5 $40,000 for the creation of the downtown Burlington Avenue TIF District. $60,000 for finalization of the Streetscape Enhancement concepts for both the entire Downtown redevelopment and the remaining work enhancing the Tower Green. The $40,000 expenditure had been previously approved by the Village Board with $20,000 to Klein, Thorpe and Jenkins and $20,000 to Teska and Associates. The remaining $60,000 will be awarded to Smithgroup JJR in August or September following a review of their proposals by the Properties and Recreation Committee working in conjunction with the Planning and Zoning Committee and staff. The other two amendments relate to emergency repair work in the Village Hall basement due to a sewage backup and emergency server replacement. Emergency plumbing, electrical, sewer and tile work was required and Director Supert requested a budget amendment to the Municipal Services Building Improvements budget in the amount of $8,065. He also requested a budget amendment to the Municipal Services Machinery and Equipment budget in the amount of $13,900 to cover the cost of installing a new condenser in the server room which was needed due to a catastrophic failure of the closed HVAC system on May 2. The Finance Committee recommended approval of this resolution which includes these budget amendments and transfers. OTHER BUSINESS There was no other business. REPORTS The motion passed on a roll call vote. Voting aye: Trustees Gallagher, Glowiak, Hansen, Horvath, Tymick and Word. Voting nay: None. 4) MONTHLY FINANCIAL REPORT June 2014 (Trustee Horvath) Trustee Horvath thanked Director Turi for her memo as well as the monthly report for June on a cash basis including a recap of all funds, a list of cash and investments, and cash flow schedules for June. The June report was prepared on a year to date basis. Revenues continue to exceed expectations at 56%. Expenditures are on track at just under 50%. 5
6 Trustee Horvath moved, seconded by Tymick, to accept the June monthly financial reports as presented. The motion passed on a roll call vote. Voting aye: Trustees Glowiak, Hansen, Horvath, Tymick, Word and Gallagher. Voting nay: None. 5) VILLAGE PRESIDENT RODEGHIER A) Water Plant Grand Opening August 5, p.m. President Rodeghier invited everyone to the Water Plant Grand Opening which will be on Tuesday, August 5, from 4-7 p.m. The plant will be dedicated and tours of the plant will be offered. B) The Moving Wall August 7-10, 2014 President Rodeghier informed residents of the Village of Berwyn Park District's ceremonies in conjunction with The Moving Wall which will be held August 7-10, The Opening Ceremony is scheduled on Thursday, August 7, 2014, at 6:00 p.m. at Proksa Park, 3001 S. Wisconsin Avenue, Berwyn, Illinois. A USO Show and BBQ is scheduled for Friday, August 8, from 3-8 p.m. at the Max Center, 4750 Vernon Avenue, McCook. On Saturday, August 9, at 8:00 p.m. A Remembrance/Candle Light Vigil Ceremony will be held at Proksa Park and the Closing Ceremony is scheduled on Sunday, August 10, 2014, at 3:00 p.m. He encouraged everyone to attend these events. VILLAGE MANAGER HIGGINS No report. 7) VILLAGE ATTORNEY JURUSIK No report. With no further business to come before the Board, President Rodeghier asked for a motion to adjourn. Trustee Tymick moved, seconded by Gallagher, to adjourn the meeting. The motion passed on a unanimous voice vote. 6
7 The meeting adjourned at 7:30 p.m. Respectfully submitted, eanine M. Jasica Village Clerk 7
740 HILLGROVE AVENUE I WESTERN SPRINGS, IL l
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