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GLENTIV1
MINUTES OF THE
GLENDALE CITY COUNCIL
BUDGET WORKSHOP SESSION
Council Chambers - Room B3
5850 West Glendale Avenue
February 18, 2014
9:00 a.m.
PRESENT: Mayor Jerry P. Weiers,Vice Mayor Yvonne J. Knaack and Councilmembers
Norma S.Alvarez, Ian Hugh, Manuel D. Martinez, Gary D. Sherwood, and Samuel U. Chavira
ALSO PRESENT: Brenda Fischer, City Manager; Sam McAllen, Interim Assistant City
Manager; Michael Bailey, City Attorney; and Pamela Hanna, City Clerk
CALL TO ORDER
WORKSHOP SESSION
1. TEN-YEAR CAPITAL IMPROVEMENT PLAN REVIEW
PRESENTED BY: Tom Duensing, Executive Director, Financial Services
This is a request for Council to discuss and consider the ten-year Capital Improvement Plan
(CIP). Based on Council feedback, staff will incorporate the ten-year CIP into the FY14-15
budget process.
Mr. Duensing said he would present an overview of the CIP and he welcomed Council
feedback. He said they will review the capital improvement plan (CIP), how the CIP fits in
the overall city budget, note CIP highlights/reports and explore what the next steps might
be. He said they seek Council feedback on CIP projects and whether those projects should
be reduced or eliminated altogether, should projects be increased or added or moved.
Mr. Duensing explained capital improvements are publicly financed assets, including land,
buildings, streets and improvements. He said these assets have a value of$50,000 or more
with a useful life of five or more years. He said as they move through the budget process,
Council will only adopt FY14-15 portion of this CIP plan.
Mr. Duensing said the CIP process usually begins very early in the fiscal year. He said they
opened up requests to departments in October of 2013 and requests were due back in
November 2013. He said CIP operating impacts are considered when developing the
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operating fund forecasts. He also discussed carry forward appropriations. He said those
are not included in the FY14-15 plan. When they bring the tentative budget forward in
April, they will then have capital improvement projects that were approved in FY13-14 that
they estimate will not be spent in FY13-14. He said typically those projects are re-
appropriated during the budget process.
Mr. Duensing next reviewed CIP vs. operating budgets. He said CIP typically precedes the
operating budget process. He said operating impacts of CIP projects are included in the
five-year fund forecasts and the FY14-15 budget requests. He noted this is prudent
planning. He said at the time the tentative budget is adopted, the CIP budget and the
operating budget will come forward together. This usually happens in May, with a final
budget adoption in June.
Next, Mr. Duensing went over some CIP highlights. He said the ten year CIP totals $809
million. He said there are many projects in years 6 through 10. Those projects total about
$536 million of the $809 million. He said there are 176 projects, not including any carry
forward projects. He said the largest project is the $45 million Westgate parking garage.
He said this project is currently slated to be bond funded. He said the biggest piece of the
pie at this point is the bond construction funds. In the current CIP plan, $45 million of that
is the parking garage, $38 million for park reconstruction and renovation, $43 million for a
city court, $13 million for a fire station and about $40 million for flood control projects. He
said most of these projects are set for years 6 through 10 in the 10 year plan. He said
enterprise funds is the second largest portion of this and is about $276 million. The
primary projects in the enterprise fund are $43 million for a Loop 101 water treatment
plan and about $26 million in sewer line replacements. He said prudent planning calls for
evaluating and replacing the infrastructure. Mr. Duensing said the largest project in the
Transportation fund in years 6 through 10 would be light rail. He said $20 million is
scheduled for pavement management.
Mr. Duensing next discussed the FY14-15 plan highlights. He said these projects will be
evaluated and brought back as part of the FY14-15 budget adoption. The total amount for
these projects is $60.5 million and there are 86 total projects, not including any carry
forward projects. He said the largest project is $14 million for pavement management
program supported by HURF. He said other notable projects include Camelback Ranch
land purchase, Northern Avenue, additional water supply acquisition, sewer line projects,
landfill compactor replacement and sanitation vehicles. He said these capital projects are
plugged into the five year forecast, but said the last four projects mentioned were
enterprise fund projects.
Vice Mayor Knaack asked Mr. Duensing to explain the Camelback Ranch land purchase? He
said within the current agreement with the City of Phoenix is Glendale's obligation for a
land purchase in October 2014 for about$3.7 million.
Mr. Duensing said there are two reports included in the packet, a CIP project summary
report and a CIP project detail report. He said next, they anticipate bringing a CIP plan
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back for review on March 25th, on May 27th there will be a tentative budget adoption and
final budget adoption on June 10th.
Councilmember Martinez said Mr. Duensing mentioned the city has contractual obligations
and the city has to meet those. He mentioned bond construction funds and said given the
city's bond rating that has been lowered; he asked how the city stands with regard to that.
Councilmember Martinez asked will the city be able to go out into the market and get the
money.
Mr. Duensing said there are certain funds that are self-supporting and there is the general
obligation debt service fund. He said the biggest determination of a bond rating is how the
city deals with the $30 million general fund deficit. He said that is an important
consideration for them. He said even though some things can be supported with secondary
property tax, they do look at the general fund and how the city is managing the general
fund. He said the city can go to market at this point, but the sooner the city deals with the
$30 million deficit and the city is financial stabilized, the better the rates will get, and a
better bond rating means a better interest rates. He said the city can still issue bonds, but
the amount of debt service the city repays is market driven.
2. FIVE-YEAR FINANCIAL FORECASTS - OTHER OPERATING FUNDS
PRESENTED BY: Tom Duensing, Executive Director, Financial Services
The purpose of this item is to provide Council with an updated Five-Year Financial Forecast
of the City's major Operating Funds, other than the General Fund which was presented
December 17, 2013. The five-year forecasts for each fund include projected revenues,
expenditures and other financing uses, amounts set aside for annual contingency, and
ending fund balance.
Mr. Duensing provided an overview of the major operating funds, which include the
enterprise funds, including water services, sanitation and the landfill, and the special
revenue fund, which includes HURF,transportation sales tax and public safety sales tax. He
said he has no major concerns about the financial stability of these funds.
Mr. Duensing said for the non-enterprise funds, HURF and dedicated sales tax; they used
similar growth rates as the general fund forecast and similar expenditure estimations, as
well as no reductions in services. Mr. Duensing said on the enterprise funds, they did not
assume rate increases in the five year forecast period. He said they assumed rate increases
are nonexistent except for some very small increases due to assumed growth. He also said
they did assume contingency appropriation in each of the funds, similar to the general fund.
He said the contingency appropriation may not be appropriate for some of the funds. He
said sometimes contingency appropriation is to guard against large capital needs that are
not anticipated. He said for purposes of this presentation, they assumed a five percent
contingency in all funds. Mr. Duensing said the other important assumption is capital
outlay. He said capital outlay expenditures will be approved as part of the budget process.
He said they appropriate an amount for a capital outlay project and at the end of the year,
that is the maximum amount the city can legally spend, and those funds are not spent. He
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said 100 percent of the CIP that was requested is assumed approved and assumed spent.
He also said the city would rather cash finance projects if they are able to rather than
borrowing the funds. He said it saves on interest costs. If a fund is determined unable to
cash finance a project,they will look at planned bond sales.
Mr. Duensing said no significant financial issues were identified in any fund and they do not
anticipate any rate adjustments in the enterprise funds for FY14-15. He said they have
consistently analyzed financial trends, looking at both revenues and expenditures. He said
capital/debt planning can be used as an effective tool. He said if a fund cannot cash finance
projects, they can make certain assumptions on debt financing and this can smooth any
future rate increases, as well as smooth the level of debt service so there is flexibility. He
said they can work with departments to defer capital projects as well. Mr. Duensing said
they also continue to monitor funds for rates and his staff continues to ensure compliance
with bond covenant ratios.
Vice Mayor Knaack wanted to make sure the public understood that even though Mr.
Duensing is assuming no rate increase, that doesn't mean a rate increase will not happen.
Councilmember Martinez said with respect to the capital projects, the courthouse comes to
mind. He said Mr. Duensing mentioned some of the projects had to be deferred. He said
that was a good example of a project that has been deferred. He said at some point they
will need to prioritize and will need to strongly consider the impact that has had on
Centerline and get that project done. He said that would be a good kick start for Centerline
to get other projects to come in along Glendale Avenue.
Mr. Duensing went over the individual funds in more detail. He first discussed the water
and sewer funds. He provided the revised beginning fund balances and numbers for FY13-
14 through FY18-19. He discussed revenues, operating expenditures, capital outlay,
contingency amounts and ending fund balances for each fiscal year. He said there is an
adequate fund balance at least through FY15-16.
Vice Mayor Knaack said the FY18-19 shows a negative balance and asked Mr. Duensing
what will have to happen to prevent the negative fund balance that fiscal year. Mr.
Duensing said Council can decrease expenditures and increase revenues or a combination
of the two. In a fund like this, they can choose to defer capital. He wouldn't recommend
this as it is a temporary measure. He said if these projects are deferred, they could be
spending more money down the line. He said they do bring in a rate consultant who will
look at the numbers in much greater detail to assist with this.
Ms. Fischer added when looking at the revenues and operating expenses, unlike the general
fund, this does not constitute a structural deficit because the revenues are higher than the
expenditures. She said part of this is because they are assuming a pay as you go on capital
outlay. She also said the negative numbers in the out years also assume the city is spending
the entire contingency.
Mr. Duensing also said the capital outlay requests do include a level of contingency in each
of the projects. He said the contingency is about $4 million per year in each of the five
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forecast years. He said this was a conservative assumption, but wanted to make council
aware of those numbers.
Councilmember Alvarez said regarding the revised revenue or fund balance. She asked
what happened to the money that they borrowed in the past and they transferred. She
asked if that was paid back and was back in the fund.
Mr. Duensing said revenue estimates assume the water and sewer funds are getting paid
back for that inter-fund loan. He said part of the expenditures in the general fund forecast
that was presented to Council recently were repayments to the other funds. Those
repayments come back in through the revenues and it does assume the amounts loaned
from this fund to the general fund are getting repaid consistent with the terms of the inter-
fund loan.
Councilmember Alvarez asked what is still owed on the enterprise loans.
Mr. Duensing said he does not have those exact figures. He said it was it was about $45
million and about $43 million of that was left. He said the water and sewer amounts could
be about$20 million that will be repaid, plus interest, to this fund. He said those inter-fund
loans were taken for a period of about 25 years. He said they are not proposing they stop
making payments to those funds,they want to make the enterprise funds whole.
Councilmember Sherwood said he was following up with Vice Mayor Knaack on the
beginning fund balance out in FY18-19. He said Mr. Duensing had mentioned the capital
outlay, which totals about $85 million beginning in the next fiscal year throughout the five
years and he said the city has not come close to spending that. He said this will be
monitored on a year to year basis and it would be highly unlikely they would get to the
negative balance shown unless something catastrophic happened.
Mr. Duensing said that was absolutely correct and he said they certainly don't have to go to
market on any of those projects in any of the five years. He said they do this every year and
they continue to monitor the funds, they will look to see if the revenues in the funds will
support the level of capital. Also, rate adjustments and service levels will be reviewed each
year as well.
Mr. Duensing next discussed the Sanitation fund. He explained the figures presented in the
five year forecast and the capital outlay included vehicle replacements. He said these
figures maintain current service levels and options for future lease/purchase of major
equipment financing.
Councilmember Sherwood said he believed they were capping off the south end of the
landfill and asked if that fell under capital or if it was under regular expenditures.
Mr. Duensing said he will specifically discuss those projects when he presents the landfill
numbers. He also said staff continues to consistently look at revenue opportunities within
the sanitation funds.
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Mr. Duensing said they do anticipate going to market in FY15-16 and said there are two
major CIP projects in the landfill fund. Those projects include closure of the south quadrant
and construction of the north quadrant.
Mr. Duensing explained the HURF funds. He said they do anticipate going to market and
included the pavement management program previously presented by Mr. Kent. The
capital outlay for that project will be about $14 million each year for two years. He said
they have tried to minimize what they have to debt finance and utilize the fund balance to
the greatest extent possible. He said they may have to bond a little more than originally
forecasted. He also discussed the decline in operating expenditures. He said that is driven
mainly by debt service. He said the debt service is going from about $4 million to about $2
million.
Ms. Fischer asked Mr. Duensing, for the benefit of the public, to explain the term going to
market
Mr. Duensing said going to market means selling bonds. He said in this case it would
probably be revenue bonds. He said those are the debt service payments they make to the
issuer of those bonds.
Councilmember Sherwood said they might have to start bonding for Prop 400 monies for
light rail in FY18-19 time frame and asked where that might be shown at in the figures
presented.
Mr. Duensing said in the CIP, they have that programmed in for years 6 through 10, so that
will not be included in the five year forecast presented today.
Mayor Weiers referred to the Governor's recent statement on HURF funds possibly being
reinstating some of those in the coming years. He asked how that would affect the numbers
being presented today.
Mr. Stoddard said HURF funds are always the topic of conversation. He said over the past
decade, the Legislature has swept HURF funds and diverted them to the Department of
Public Safety (DPS) at the state level. He said there is a push to have the Governor restore
those funds and not divert them. The Governor did not outline a restoration of HURF funds,
so negotiations are going on now. He said he has heard they are looking at restoring the
HURF funds temporarily for a 2 year period. He said the state is facing a fiscal cliff in 2
years. He said about $37 to $38 million would go back to cities and towns. He said HURF
has a different formula than a straight population formula. He said they roughly estimate
the city will receive about $1.5 million in HURF funds a year if they were to fully restore all
the HURF funds,but that is in negotiations right now.
Mr. Duensing next explained the transportation sales tax. He said this is the only fund
they anticipate bond issuance in FY14-15. He said they assume a $1.2 million contingency
throughout the forecast period. He said they are paralleling the sales tax growth rate and
will maintain current service levels. He said the major capital projects are Northern
Avenue and the annual pavement maintenance project.
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Mr. Duensing said they are assuming a 5 percent contingency within the Police and Fire
funds, and when they get down to budget negotiations, they will certainly take a look at
that contingency figure. He said the revenues follow the same trend of the general fund
sales tax with modest increases in the five year forecast period for both Police and Fire. He
said the sales taxes percentage for Public Safety is voter approved to enhance the Police
and Fire public safety services.
Councilmember Sherwood asked if the rates for those funds were .5 and .3.
Mr. Duensing said it is .5 taking the public safety all together. When it is further broken
down into the two funds, two-thirds of the .5 goes into Police and one-third of the .5 goes to
support Fire services.
Mr. Duensing summarized that they anticipate no rate adjustments in the enterprise funds
for FY14-15 and fund balances are adequate to support the current level of services. He
said major CIP projects could require bond sales or rate adjustments in later years. He also
said plans address aging infrastructure and capital asset replacement. He said the next
steps will be budget workshops for all funds in April, tentative budget adoption in May and
final budget adoption in June.
Councilmember Sherwood said when they look at the city's liabilities, he asked if they are
covering any of those costs or if that falls under the contingency.
Mr. Duensing said they are self-funded with a Risk Management Trust Fund. He said if
there were a large lawsuit and they would charge it to whatever fund was appropriate and
that fund would bear the cost. He said if something came up that wasn't fund appropriate,
it would have to come from the general fund. This stresses the important in being
financially stable and having an adequate fund balance within the general fund as well as a
sufficient contingency.
Councilmember Sherwood asked if in the future there might be a line item under litigation
to include these costs and asked if that was something they might look at.
Mr. Duensing said they continually fund the risk management trust fund so money goes in
there every year. He also said they look at outstanding liabilities as part of the audit
process so they do have an idea of what costs might be out there. He said those costs would
be part of the budget discussions and those figures would be included in the forecast.
Vice Mayor Knaack commented and said the public needs to know that although they plan
this out ten years, a lot of the numbers are zero until the 10th year and out. She said they
have focused on the basic contractual obligations, infrastructure, public safety and health
and these are the most important things. She hoped the residents are appreciative of what
they are trying to do. She thanked Mr. Duensing for the information he provided.
Mayor Weiers asked Judge Finn to thank her staff personally for the services provided at
Stand Down event for veterans.
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ADJOURNMENT
There being no further business, the meeting was adjourned at 9:57 a.m.
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