HomeMy WebLinkAboutDocumentation_Regular_Tab 14A_4/13/2000 q 04/06/2000 15:00 4076941591
1.13)__ /I-
4
1111)14
VILLAGE OF TEQUESTA
Putt Office Box 3273 • 250 Tequesta Drive •Suite 300 •
--• Tequesra, Florida 33469-0273 •• (561) 575-6200
`► ��!' Far(561)575-6203
VILLAGE OF TEQUESTA
• FINANCE AND ADMINISTRATION COMMITTEE
MEETING MINUTES
MARCH 22, 2000
I. CALL TO ORDER AND ROLL. CALL
The Tequesta Finance and Administration Committee held a
regularly scheduled meeting in the Village Hall Council
Chambers, 357 Tequesta Drive, Tequesta, Florida, on
Wednesday, March 22, 2000. The meeting was called to order
at 3:00 p.m. by Chair Joseph Capretta. A roll call was
taken by Village Manager Bradford_ In attendance were the .
following Committee members: Chair Joseph Capretta, Co-Chair
Basil E. Dalack, and Co-Chair Sharon Walker. Also in
attendance were Village Manager Thomas G. Bradford, Village
Clerk Joann Manganiello, and Department Heads_
II. APPROVAL OF AGENDA
Co-Chair Walker made a motion to approve the agenda as
amended. Co-Chair Dalack seconded the motion. The vote on
the motion was:
Joseph N. Capretta - for
Basil E. Dalack - for
Sharon Walker - for
The motion was therefore passed and adopted and the agenda
was approved as submitted.
III. CMJNICATIONS FROM CITIZENS (NON-AGENDA ITEMS)
There ware no communications from citizens.
Recycled Pages
04/06/2000 15:00 4076941591 PAGE 02
FINANCE AND ADMINISTRATION COMMITTEE
MEETING MINUTES
March 22, 2000
Paget 2
IV. REVIEW OF AUDIT REPORT FOR FISCAL YEAR ENDING 9/30/99.
EDiWARD T. HOLT, C.P.A. ; N NLEN, HALT AND MINER.
Mr. Edward T_ Holt, partner in the firm of Nowlen, Holt and
Miner, and Danielle Russell, Manager, were present to review
the audit report. Mr_ Holt explained that the audit was a
financial and a compliance audit, and was formatted so that
it could be submitted to the GFQA for a certificate of
financial reporting award. Chair Capretta questioned
whether the problems discussed at last year's review had
been solved, to which Mr. Holt responded he believed those
problems had all been resolved. Mr. Holt explained that the
objective of an audit was to have independent auditors audit
the financial records of the Village and render an opinion
as to whether they were in conformance with generally
accepted accounting principles, and stated he was happy to
report that was the case. Mr. Holt referred to total equity
and other credits of which the undesignated fund balance was
approximately $1,340, 000, which was a healthy position, and
represented a couple of months operating costs. Chair
Capretta discussed borrowing from undesignated funds to pay
for capital improvement projects.
Mr. Holt referred to pages 23 and 24, which showed revenues
had been budgeted at $4.5 million while actual revenues
taken in had been almost $4.8 million; expenses had been
budgeted at $4.7 while actual was $4. 3; general government
had gone from $951, 000 budgeted to $839, 000, all of which
reflected an effort to spend less. Public Safety was also
less than budgeted. Mr. Holt explained that the Village was
trying to get as close as possible to actual budget figures,
and had actually spent less than budgeted.
Mr. Holt commented on a note to the financial statements
which addressed the situation with an insurance company and
the fact that the liability could not be estimated. Village
Manager Bradford explained that the Village's former workers
compensation insurance provider, which was a self insured
pool of governmental entities, had became financially
insolvent approximately a year ago, and had informed the
Village they would be responsible for two claims, for which
the total liability was unknown_ The insurance provider was
•
04/06/2000 15:00 4076941591 PAGE 03
FINAR= AND ADMINISTRATION COMMITTEE
MEETING MIINVT$8
March 22, 2000
Page 3
now filing for Chapter 7 bankruptcy. Village Manager
Bradford reported that the City of Pala Beach Gardens and
Seacoast Utility Authority were interested in taking legal
action on this matter and he had notified Village Attorney
Randolph of that and had put the Village Attorney in touch
with the City of Palm Beach Gardens' attorneys. Village
Manager Bradford explained the loss prevention specialist
had estimated the total claims at $30,000 to $35, 000.
Mr. Holt referred to the statistical section, required by
the GFOA, which contained reports and information not
received in a strictly financial audit. Mr. Holt noted bond
debt had gone down significantly each year, and in 1999 was
$188. 00, which was very positive.
Mr. Holt explained that the section of the audit on internal
control and compliance called to attention any non-
compliance or weakness in internal control, and that there
were degrees of seriousness as to whether a condition was
required to be reported. Mr. Holt stated segregation of
duties was a reportable condition, further described in the
management letter. This item had been noted for several
years, because with such a small staff it was very difficult
to segregate duties_ Mr. Holt suggested the possibility of
someone to come in periodically to do testing. Weaknesses
noted were in the area of bank reconciliations, which were
done by the same person who participated in receipt and
disbursement of cash; and recordkeeping for investment
income, which was done by the same person who initiated
investment transactions and had access to cash. Mr. Holt
noted that some areas addressed in the past few years had
been eliminated, but control cycles still existed that could
be improved. Mr. Holt commented that presently the
Community Development Department Manually recorded
transactions and collections, then remitted the funds to the
Finance Department for deposit, and that a computer program
was available which should be utilized for efficiency
purposes. In the area of grants, Mr. Holt explained someone
needed to be primarily responsible who had financial
background. Mr. Holt explained that the Fire Pension Plan
contribution had been overfunded and in the current period
it should be underfunded to correct this; and the actuarial
study would indicate the proper amount to be paid.
04/06/2000 15:00 4076941591 PAGE 04
FINANCE AND ADMINISTRATION COMMITTEE
STING MINUTES
March 22, 2000
Page 4
Statements were included that the financial statements
required to be sent in were in substantial agreement with
the audit and that the Village was not in a state of
financial emergency. The only oversight unit waa the
pension plan, which was included in the statements. In
response to the management letter, Village staff had stated
if additional staff was requested and authorized then
efforts would be made to segregate duties; that software had
been purchased and conversion to automated collection
procedures was continuing; that work was in progress to
establish procedures to assure that the Village planner in
conjunction with the grant consultant was involved in the
application and administration; and that staff was reviewing
the pension contribution procedures.
Chair Capretta requested a guideline as to how much debt the
Village should have, to which Mr. Holt responded any
municipality which was expanding would have more debt than
those which were not expanding. Chair Capretta explained
how he would calculate how much debt could be afforded, and
indicated he believed the Public Safety facility could be
constructed but was not quite sure whether there was enough
to also build a Village Hall. Debt limitation was
discussed. Mr. Holt explained that the Village had a low
tax base compared to other cities, and the numbers clearly
indicated the Village did not have much debt. Chair
Capretta commented that the Water Department made enough
profit that only half the profit would be used for debt
service for the new reverse osmosis plant.- Chair Capretta
commented that for the rest of the Village, when it was
known how much additional tax base would be created by new
construction then projections could be made to see what the
Village could afford. Chair Capretta commented that many
people in the Village were confused regarding the village's
$5 million line of credit, and considered that amount to be
debt even though it had not been used. Village Manager
Bradford explained that people also distorted the $1 million
in actual debt by adding the Water Department debt which did
not count toward the Charter cap, and also double counted
the debt, making it look like a bad picture when in reality
it was not.
Co-Chair Walker referred to page 118 which listed taxable
04/06/2000 15:00 4076941591 PAGE a5
FIB AND ADMINISTRATION CC**IITTSS
MEETING IUNUTBs
March 22, 2000
Fags 5
value from 1991 to 1996 as the same, with a huge increase in
the subsequent four years, which she commented indicated the
Village was doing something right. Chair Capretta
commented on debt that had been paid. Village Manager
Bradford commented that on the subject of automated
collection procedures he knew Mr. Ladd had purchased the
software and someone should make sure it was installed. The
Village Manager commented that on the subject of grant
compliance, at the next Village Council meeting a contract
would be presented to acquire the services of a company who
did grant administration and acquisition services, to be
paid out of the Community Development fund. Village Manager
Bradford advised that staff knew they were overfunding the
pension plan but did not make any adjustments because
negotiations were in progress with the employees regarding
whether to go from a defined benefit plan to a defined
contribution plan. Village Manager Bradford gave an example
that if the firefighters did not go with a defined
contribution plan, the Village could go to them and tell
them their pension plan was overfunded, and instead of the
Village taking 100% of the savings, the difference could be
split and each would save a little. Village Manager
Bradford explained that idea was on hold because of the
union activities, and this situation would work itself out
over the next six months. Co-Chair Walker reviewed
population increases over the past few years. Co-Chair
Walker requested a short version of the transmittal letter,
and especially the second paragraph whic'. explained the low
Village debt, as well as the section regarding award to the
Village of a financial award certificate for the past 16
years, be included in the next edition of Smoke Signals.
Further discussion regarding commitments made by the Village
ensued.
Village Manager Bradford questioned the duties of the Audit
Committee under the law, to which Mr. Holt responded there
was no State statute regarding Audit Committee duties, but
that their function was normally to review the audit report
and make a recommendation to the full Council whether to
approve the report. The requirement in the State statute
was only to establish an Audit Committee, and did not
address their duties. Village Manager Bradford explained
that the Committee's function today was to recommend to the
04/06/2000 15:00 4076941591 PAGE 06
FINS AND ADMINISTRATION COMM2TTFE
MEETING MINUTES
March 22, 2000
Page 6
full Village Council whether to accept the audit report and
the full Council had to vote to accept the report in order
to transmit it to the proper parties within the required
time frame.
Co-Chair Walker mad. a motion to recommend to the Village
Council ecceptence of the audit report. Councilammber
Maack seconded the motion. The vote on the motion was:
Joseph N. Capretta - for
Basil E. Dalack - for
Sharon Walker for
The motion was therefore passed and adopted.
V. CONSIDERATION OF SPRINT PCS WIRELESS T=LEC * jNICATIONS
TOWER ON TEQOE8Th WATER TREATMENT PLANT PROPERTY
Village Manager Bradford explained that Mr. Joe O'Hagen from
Sprint PCS had requested the Village's position on allowing
Sprint PCS to lease property from the Tequesta Water
Department at the water treatment plant to provide for a
wireless telecommunications tower. Village Manager Bradford
noted that the Village ordinance on this matter encouraged
telecommunications companies to utilize public property for
telecommunications towers, discouraged proliferation of the
towers, and encouraged co-location so that others could use
the same tower. Village Manager Bradford explained that
Sprint was willing to comply with the ordinance and to pay
the Village to lease the property, and had requested a entry
and testing agreement to physically review the site and
ascertain if the site was actually useable.
Joe O'Hagen provided an overview of Sprint PCS operations,
and presented the request from Sprint PC3 to erect a tower_
Different types of towers were described. A tower built for
co-location would benefit the Village by cutting down on
proliferation of towers and providing additional rental
revenue to the Village. Mr_ O'Hagen explained that towers
were needed every 2-4 miles for optimum signal at the high
frequency used. Mr. O'Hagen explained that Sprint PCS would
04/06/2000 15:00 4076941591 PAGE 07
FINANCE AND AL*IINISTRATION CCIIMITTEE
MEETING MINUTES
March 22, 2000
Fags 7
charge co-locators a rental fee but they would need to get
a ground lease from the Village. The amount of money from
each carrier was estimated at $300, 000 - $400, 000 over a 25-
year period with 5-year renewals. Mr. O'Hagen presented
pictures of monopole and lattice towers. Mr. O'Hagen
requested a 150' tower, and indicated the location on the
site_ Co-Chair Dalack questioned whether the tower would
conflict with the water department operations. Staff
reported no problem so long as the fall zone was outside all
tanks and wells. Co-Chair Dalack stated any approval would
be contingent upon not affecting water department
operations. Co--Chair Dalack questioned whether another
carrier would have their own equipment, to which the
response was affirmative. Mr. O'Hagen explained in response
to questions from Co-Chair Dalack, that Sprint had a master
lease with each carrier, and explained how the Village could
receive rents. The proposed site as indicated by Mr. Fallon
was discussed. Mr. O'Hagen explained that some carriers
required a one-story shelter, that a standby power generator
was desirable but not necessary, and that each carrier
required 200-amp service, a T-1 telephone line and a regular
telephone line. Village Manager Bradford commented the
Village would make $20, 000 to $25,000 per year from Sprint
alone. Aesthetics were discussed_ Co-Chair Walker
questioned whether other locations were available. Mr.
O'Hagen explained that there were other Village-owned
properties but this location was considered best. Martin
County locations were not an option because they limited
tower height to 100' . Mr. O'Hagen commented there were
condos that might accommodate Sprint, and it was desirable
to use existing structures when possible; however, if a
tower was built it needed to accommodate several carriers as
well as the Village's telecommunications needs for fire,
police, and emergencies. A study would be done to assure
that frequencies did not conflict with any frequencies used
by the Village.
Joe Hall asked what problems might exist with people and
buildings nearby, to which Mr. O'Hagen responded towers were
built to Broward and Dade County standards to withstand
hurricane winds. Mr. O'Hagen explained that with a tower on
the proposed site, there was sufficient fall area without
impacting any buildings, and health concerns should not be
04/06/2000 15:00 4076941591 PAGE 08
FINANCE AND ADMINISTRATION COMMITTEE
MEETING MINUTES
March 22, 2000
Page 8
a problem.. Village Manager Bradford explained that the
request at this time was to authorize the Village Manager to
sign an entry and testing agreement to determine that the
soils were not corrosive and that radio frequencies would
not be a problem.
Co-Chair Dalack made a motion to recommend to the Village
Council authorization for the Village Manager to sign an
entry and testing agreement with Sprint PCS. Chair Capretta
seconded the motion. During discussion of the motion, it
was pointed out that if this authorization was approved and
the request proceeded through the application process, if
there was a special exception then surrounding property
owners would be notified and a public hearing •ould be held,
however, the apartment houses to the north were not in the
Village, so those people would not be notified. If there
was no special exception, there would be no requirement to
notify anyone. The vote on the motion was:
Joseph N. Capretta - for
Basil E. Dalack - for
Sharon Walker - against
The motion was therefore passed and adopted.
VI. REVIEW OF PROPOSED REORGANIZATION OF PORTIONS OF TEQUESTA
WORKFORCE
Village Manager Bradford explained he had provided several
different work charts, a copy of current and proposed job
titles and salary ranges, and some job descriptions. Mr.
Bradford described a work chart for the Utilities Department
broken into two functions, Water and Stormwater, under which
were Administration, Pumping and Storage, and Distribution.
The Village Manager pointed out four service technicians
whose duties were maintenance and were limited to the Water
Department and specifically Distribution, listed under
Facilities Supervisor. Also under Pumping and Storage (the
treatment plant) was a proposed position Utilities Services
Coordinator_ This person would be a technician to monitor
and maintain the devices in the water plants and would
04/06/2000 15:00 4076941591 PAGE 09
FINANCE AND ADMJISTRATION CommIITTEE
MEETING MINUTES
Marsh 22, 2000
Page 9
required to have a plant certificate but not necessarily at
the level of the other plant operators.
The next chart was for Public Works and Recreation, and the
Village Manager pointed out that the Park Foreman was
limited to recreation, and the equipment operators were
limited to Public Works. Village Manager Bradford stated
he wanted to have more flexibility, he would like Gary
Preston to be strictly in charge of Public Works and have
reporting to him a Public Services Supervisor who would
oversee public service technicians who would be multi-
faceted and could be used where needed, and not be limited
to strictly public works or recreation or water.
A chart of a revised Recreation Department was presented.
Village Manager Bradford explained that if a solution could
not be worked out regarding the YMCA's funding concerns,
staff would recommend to the Committee creation of a
separate a Recreation Department, with a separate Department
Head that would oversee Tequesta Park, Constitution Park,
Village Green, all parks and pathways within the Village, as
well as recreational services. The Recreation Department
would include at least one multi-face-;ed public service
technician who could be used where needed.
The last work chart showed new field services organization,
and the three departments, Public Wor:cs, Utilities, and
Parks and Recreation. These people would submit work orders
for whatever needed to be done to the Public Services
Supervisor, who would then have seven public services
technicians, all of which were already budgeted in various
departments. The workers would benefit because their pay
would be increased from 2-1/2% to 5% and they would be in
control of obtaining additional certifications to increase
their salary, ultimately being able to increase their salary
up to 15% . Chair Capretta commented complete flexibility
was not really necessary, and some workers would not want to
learn new jobs; however, at least one flexible position was
needed in each department. Village Manager Bradford agreed
that not all employees would want this; and explained that
currently these were all union positions. If this plan were
adopted, the union might oppose it, although it could be
entered as a point of contract negotiation's which would be
04/06/2000 15:00 4076941591 PAGE 10
FINANCg AND ADMINISTRATION =WITT=$
MEETING MINUTES
March 22, 2000
Page 10
coming up in approximately two weeks, and might get approved
by the union because all the other items they wanted would
be tied up with this one. In any case, if this plan was
adopted by the Village, and if the union did not approve it,
it would eventually become effective through attrition.
Village Manager Bradford reported that two of the workers
were out on workers compensation and the Village had been
told by the workers compensation specialist that they were
never coming back, so if this plan were approved,
immediately two job openings of Public Services Technicians
would be announced, and two of the seven technicians would
be gained. Some of the others would want the new positions,
so slowly the program would go into effect. Chair Capretta
commented if only two more wanted to do it, the Village
would still be better off. Village Manager Bradford
explained that even if some workers liked the idea but could
never get the certificates, the Village would still pay them
more just to have the flexibility. Mr_ Preston commented
the people who reported to him had complained to him that
they did not have the opportunity to get certificates in
order to make more money. Mr. Grusauskas commented he had
had experience in a similar system which had worked well.
Co-Chair Walker made a motion to rec osm nd to the Village
Council approval of the proposed reorganisation of portions
of the Tequesta Workforce. Co-Chair Dalack seconded the
motion. The vote on the motion was:
Joseph N. Capretta - for
Basil. E. Dalack - for
Sharon Walker - for
The motion was therefore passed and adopted.
Wade Griest asked who would head the Recreation Department,
to which Village Manager Bradford responded the YMCA had
indicated they needed more money to continue with the
Village and it was as yet unknown whether they would stay;
however, if they did not stay then a Parks and Recreation
Department would be established if approved by the Village
Council. Mr. Bradford clarified other points regarding
employees and the new organization plan for Mr. Griest.
04/06/2000 15:00 4076941591 PAGE 11
FINANCE AND ADMINISTRATION CCYr4XTTEE
MEETING MINUTES
March 22, 2000
Page 11
V. ANY OTHER MATTERS
Chair Capretta asked the other members of the Committee to
begin thinking about how to hire a replacement for Village
Manager Bradford. Chair Capretta commented there were two
ways the replacement could be found, either through efforts
of the Village or by hiring a recruiting firm who would
present the best candidates for interview. Chair Capretta
asked the other members of the Committee to think about
whether they wanted to interview the applicants one-on-one,
or at a Village Council meeting, or at a Finance and
Administration Committee meeting. Village Manager Bradford
commented that 14 years ago a special Village Council
meeting was held and the candidates sat at the table with
all the Village Councilmembers. Chair Capretta questioned
how public or how private the committee wanted the process
to be, and asked them to think about it before the next
Village Council meeting when he planned to bring it up.
Village Manager Bradford commented either a head hunter
could be hired or it could be done in-house. The head
hunter would cost money, probably around $15,000, and it
would take time. Village Manager Bradford recommended an
in-house process, which would be faster and save money.
Village Manager Bradford commented if the Committee voted
today approving a recommendation to the full Council to
proceed with an in-house process, he would place the ads,
and if the full Council did not agree then the ads would be
terminated and a head hunter would be hired.
Co-Chair Dalack made a motion for the village Manager to
proceed with advertising for a new Village Manager. Co-
Chair Walker seconded the motion_ The vote on the motion
was:
Joseph N. Capretta - for
Basil E. Dalack - for
Sharon Walker - for
The motion was therefore passed and adopted.
•
04/06/2000 15:00 4076941591 PAGE 12
FINANCE AND ADMINISTRATION COWMITTEE
MEETING MINUTES
March 22, 2000
Page 12
VI. ADJOORZe ENT
Co-Chair Dalack made a motion to adjourn the meeting. Co-
Chair Walker seconded the motion. The vote on the motion
was:
Joseph N. Capretta - for
Basil E. Dalack - for
Sharon Walker - for
The motion was therefore passed and adopted and the meeting
was adjourned at 4:55 p.m.
Respectfully submitted,
Betty our
Recording Secretary
ATTEST:
Joann Manganiello
Village Clerk
DATE APPROVED_