HomeMy WebLinkAboutMinutes - Finance Committee - 12/13/2013 -_____C .Finance Administration____I 0—a I I 2~FloorI-Ort CoLLins Fort Collins,CO 80522
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Council Audit &Finance Committee
Minutes
12/16/13
10:00 to 12:00
CIC Room
Council Attendees:Mayor Karen Weitkunat,Bob Overbeck,Ross Cunniff
Staff:Darin Atteberry,Mike Beckstead,Josh Birks,Chris Donegon,
Susie Gordon,Bruce Hendee,Tom Leeson,Mindy Pfleiger,
Lucinda Smith,John Voss,Katie Wiggett
Others:Dale Adamy,Kevin Jones (Chamber of Commerce)
Approval of the Minutes
Mayor Karen Weitkunat moved to approve the revised minutes from the October21 meeting and the
minutes from the November 18 meeting.Bob Overbeck seconded the motion.Minutes approved
unanimously.
Rescheduling January’s Meeting
Mike Beckstead asked the Committee to consider moving the meeting scheduled for January13 to
January27 due to a conflict on the 13th~Darin Atteberry said that he will not be able to make the
January27 meeting,however,the committee could move forward with the planned topics without him.
Council Finance will meet at 10a.m.on January 27,2014.
Road to Zero Waste —How Much Will it Cost?
Bruce Hendee explained that Staff brought the “Road to Zero”project to council at the November26
work session.Since then,Staff has worked with a consulting team to prepare a pro forma that shows an
annualized budget through 2025.Though still a work in progress,Staff brought the pro forma and plan
to the Finance Committee for feedback before the December17 council meeting.
Lucinda Smith noted that several ideas expressed in the Road to Zero Waste Plan have financial impacts
to the community,including both new City programs that would be funded through BFO or a new fee
and private sector projects such as a regional composting facility,regional construction and demolition
(C&D)facility,and a glass sorting plant.At the work session,Council asked for a projection of cost for
the Plan.The pro-forma projects cost using an 11-12 year implementation timeframe.It is based on
charging a $.65/month fee to households and businesses ($7.80/year).While a fee is staffs preferred
mechanism,other possible funding sources are being looked at.
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The capital costs for the necessary facilities are estimated to be:
•Composting $7 9 million
•Construction and demolition (C&D)-$5-7 million
•Reuse -$500,000
TOTAL:$12.5 -$16.5 million
These investments,along with the rest of the policies and programs recommended in this Plan,would
contribute significantly to recovering the $6.5 million value of materials from the Fort Collins community
that gets buried in regional landfills every year.Lucinda explained that the alternative to these
investments is spending $20 $80 million on a new landfill once the Larimer County landfill closes in
approximately 12 to 15 years.In Summary,Lucinda noted that the estimated cost per household and
businesses in the 11-12 years would be $69/year.This is a very low cost compared to the cost of not
implementing the program.
Darin Atteberry said that,from Council feedback,it is clear that we deeply support the “Road to Zero
Waste”initiative.However,the “how to”still needs more work.Staff should be very direct about the
fact that the Larimer County landfill will close in the near future.We also need to know what are local
partners are doing in anticipation of future landfill needs.Finally,Darin emphasized the importance of
communicating to the private sector that the City is not planning to complete with them;we appreciate
their work and want to help them continue to grow.
Lucinda said that one of staffs major strategies is to create a regional plan.Also,the City’s major role in
implementing “Zero Waste”will be to create interest and provide incentive—not to complete with
services currently offered by private businesses.
Bob Overbeck asked,since the City will always need a landfill,what will the City’s options be once
Larimer’s is closed.Susie answered that there is another nearby landfill that the City could use.Larimer
County could also create a new one.Bob asked if staff has contacted any secondary market people
about the possibilities if we move forward with this plan.Susie answered that they have not yet,but
they know who the major players are.
The Mayor asked Staff to get more concrete numbers on what the cost of a new County landfill would
be to the City and what the cost would be to existing private companies and give Council a comparison
of current costs to the Plan’s cost.
The Mayor also asked Staff to highlight a 2020 goal;the current plan goes out into the 2030s.It would
help to see an inter-term goal.Lucinda said that the Plan would be entirely implemented by 2020,
making a 2020 goal easy to outline.Ross Cunniff asked that Staff give a clearer picture of how this plan
will affect the individual in Fort Collins.If the City or County has to build a new landfill,some of that
cost will probably be passed off to the individual through such things as curbside pickup fees.There is
no doubt of the plan’s benefit to the environment,but we still need to see the cost.
Darin asked Staff to work on creating a graphic for the data that the average citizen can relate to,a
graphic that can communicate at a glance the benefit and cost of the plan.Bob Overbeck noted that it
would also be informative to look at how much waste was added to the landfill due to recent natural
disasters.
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Audit Findings and Recommendations:Status of Corrective Actions
John Voss said that in McGladrey’s July 2013 Report to City Council,McGladrey identified a few
deficiencies in internal control and compliance.Staff has since prepared responses to all items listed in
each of the reports.Only two items remain unresolved:
1.Administering Federal Awards—this is related to reporting in the CDBG program.The City
agrees with Mccladrey’s recommendation.Discussions are in process between HUD and the
Sustainability Service Area Director on how to resolve this.Though not yet completely resolved,
Staff anticipates its complete resolve before the next audit.
2.Community Development Block Grant —The City charges payroll costs to the grant based on
estimated allocations determined during the budget process—OMB Circular A-87 requires at a
minimum that the City perform a budget to actual comparison on an annual basis to ensure
actual time spent working on the grant.The City has not been performing the comparison.
Staff agrees with the recommendation,but is still considering how to do the time
reporting/budget comparison.
Ross asked if Staff had an estimate time on when they would have a process for payroll time tracking.
John Voss answered that it will definitely be resolved in 2014.Ross also noted that Staff has done a lot
of work in grants compliance.Mike agreed,explaining that in 2012,Staff rewrote the Procurement
Manual to ensure compliance with Federal purchases.Staff also filled a Grants Compliance position in
April 2013.The Grants Compliance Coordinator has created a Policy and Process for grants,worked with
ELT and SIT,and has created several trainings for Staff in 2014.The process for getting grants has been
centralized and has become very prescriptive.
Financial Management Policy Overview
Mike Beckstead explained that Staff has been reengineering our Finance policies to improve
transparency,to ensure ongoing fiscal stability and consistency,and to provide guidance and direction in
decision making.Staff has prepared a webpage on CityNet for City employees to have easy access to
the policies and procedures listed with their last modified date.The policies are divided into “Financial
Management Policies —Approved by City Council,”“URA Financial Management Policies —Approved by
City Council/URA Board,”and “Financial Management Policies Approved by City Manager or CFO.”
Mike said that the Finance Committee will review one or two policies a quarter until all have been
updated.Then each will be reviewed every 3 years in a cycle.
Ross asked that the information on the internal mock up webpage be put on fcgov.com so it can be
open to the public.Staff will have this information put on the external webpage.