►
From YouTube: Finance & Budget Committee Meeting 8-9-2022
Description
No description was provided for this meeting.
If this is YOUR meeting, an easy way to fix this is to add a description to your video, wherever mtngs.io found it (probably YouTube).
A
She
is
not
there
council,
member
bonds
here,
council,
member
kelly
here,
councilmember
nielsen-
it's
not
there.
Council
member,
read
here
chad,
livingston
here,
member
macmillan,.
A
Okay
and
remember
rikers,
here:
okay,
so
we
have
a
quorum
established.
C
D
And
we
have
six
people,
may
I
also
since
we
have,
I
see
we
have
the
president
of
the
firefighters
union
and
others?
Is
there
any
chance?
We
could
just
move
those
first
two
items
out,
so
we
can
spend
the
rest
of
time.
Looking
at
the
audit
without
making
public
stand
around,
could
I
could
I
move
to
the
or
would
that
be
all
right?
Those
other.
E
C
Right,
I
would
yeah
I
was,
I
would
second,
so
they
would.
F
C
To
put
it
after
the
approval
of
the
myths
make
it.
The
first
item.
C
Okay,
yeah:
let's
go
ahead
because
we
do
have
quite
a
few
items
on
the
on
the
agenda
for
this
for
this
time.
So
that's
that's!
Fine!
It's
fine
with
me
that
we
go
ahead
and
do
it
do.
D
I
see
billy
lynch.
G
D
E
I
also
think
it's
fair
to
bring
if
there
are
questions
relating
to
the
request
to
bring
mr
lynch
in
at
that
time.
As
as
a
representative
of
the
firefighters.
B
C
Okay,
so
I
was
just
why
don't
we
approve
the
minutes
and
then
we'll
make
it
the
first
discussion
item
then
right.
So
I
guess
we
have
no
public
comment
then,
for
this
evening,
there's
anyone
else,
one
saying:
okay,.
C
All
right,
okay,
good-
and
I
guess
hopefully,
everyone's
had
an
opportunity
to
review
the
minutes
from
the
last
meeting
on
july
12th.
Is
there
a
motion
to
accept
those
minutes.
E
C
B
Yes,
council
member,
we
right
here-
council
member
newsma,
not
here
council
member
burn.
E
C
I
C
A
Yeah,
okay
and
your
permission,
let
me
just
get
a
minute
to
introduce
our
new
budget
manager
before
we
get
into
business.
Clayton
black
is
in
the
frame
here
and
he
has
just
joined
us
on
monday,
as
a
budget
manager
he's
coming
from
a
chamber
with
a
almost
seven
to
eight
years
of
experience
in
the
annual
budget
and
the
capital
improvement
plan.
So
we
are
really
excited
to
have
him
with
us,
and
you
know
would
be
a
great
addition
to
the
city
of
evanston
staff.
C
Great
welcome.
Thank
you.
Thank
you.
It's
nice
to
meet
you
all
look
forward
to
working
with
you.
Thank
you.
Yeah!
That's
good!
Go
ahead,
glad
to
have
that
position
filled
and
that
you've
joined
us,
so,
okay,
so
so
very
good.
So,
as
we
just
discussed,
I
think
we
want
to
go
immediately
into
what
was
item
e,
the
arpa
wage
reimbursement,
revenue
replacement
for
the
firefighters-
and
this
is
a
discussion
item
correct.
It
is
not
an
action
item.
It's
a
discussion
item
as
I,
as
I
understand
it.
That's.
D
Correct,
I
may
be
asking
that
we
move
this,
that
we
vote
to
move
this
to
council
because
of
the
timing
involved.
So
we
have
that
option
to
vote
to
move
it
on
to
council
after
discussion
there
is,
there
are
some
timing
questions
involved,
given
the
form
of
the
reimbursement,
so
I,
if
you
want,
I
can
do
a
quick
overview
and
then
and
then
billy
lynch
can
chime
in
and
that's.
C
D
It's
like
a
four
or
five
page
explanation
of
how
this
works,
but
in
essence
what
happened
is
the
firefighters
and
again
billy
you'll
clarify
anything
that
I
leave
out
had
negotiated
a
four-year
contract
that
ended
at
the
end
of
22
and
in
the
years
21
and
22
they
had
negotiated
signed,
agreed
upon
a
2.5
raise
for
each
of
those
two
years
and
during
the
period
of
covid
they
essentially
forfeited
or
sacrificed.
D
Those
raises
for
the
years
21
and
22,
based
on
a
projected
shortfall
in
revenue
due
to
covid,
so
other
all
the
other.
My
understanding
is
that
all
of
the
other
non-exempt
groups
have
been
made
whole
since
then,
for
example,
afscme
workers
had
were
furloughed,
they
were
reimbursed,
policemen
were
didn't,
take
a
hit,
a
financial
hit,
but
were
given
a
bonus,
a
retention
bonus.
So
it's
just
to
say
that,
but
the
firefighters
have
yet
to
be
made
whole
from
sacrificing
this
raise
during
this
period
of
time
from
21
and
22.
D
it
amounted
to.
This
is
very
much
on
average,
a
ballpark
figure,
maybe
around
5
000
total.
What
would
be
lost
in
the
income
that
the
firefighters
would
have
made
during
that
time
and-
and
we
just
have
to
think
we-
we
then
received
some-
you
know
about
43
was
43
million
dollars
in
arpa
money,
and
yet
they
still
have
not
been
made
whole.
Now
they
did
negotiate
with
former
interim
city
manager
kelly
gandurski,
and
they
received
part
of
that
back.
D
D
I
think
I
don't
need
to
go
on
about
the
value
of
our
incredibly
wonderful
evanston
fire
department
and
our
firefighter.
So
so
what
so?
I
am
what
is
proposed
here
in
this
referral,
because
this
is
an
essence
expenditures
that
would
have
been
made,
but
were
not
due
to
projected
revenue
shortfall
and
in
the
arpa
budget
there
is
a
fund
or
category
called
revenue
replacement,
and
so
what
I
am-
and
I
think
at
this
point-
we
have
2.5
million
dollars
left.
D
So
what
I
am
saying
is
that
suggesting
is
that
we
put
money
into
the
general
fund
from
it's
the
same
way.
We
would
put
it
in
if
we
say
couldn't
fill
potholes,
because
you
know
we,
we
didn't.
You
know
fulfill
some
expenditure
that
we're
planning
on
because
of
revenue
shortfall.
We
would
take
it
from
the
from
the
arpa
revenue
replacement
fund
and
put
it
into
the
general
fund.
D
I'm
saying
we
do
this
now
for
our
firefighters,
we
take
the
revenue,
some
the
money
from
the
revenue
replacement
fund
and
put
it
into
the
general
fund
so
that
we
can
then
pay
the
firefighters
in
order
to
make
them
whole
for
the
sac
for
this
wage.
The
salary
sacrifice
that
they
gave
up
in
order
to
help
the
city
get
through
covid.
D
The
way
it's
been
proposed
and
I'll,
let
billy
speak
a
little
bit
more
to
this-
is
in
the
form
of
floating
holidays
and
I'll.
Let
billy
talk
about
this,
but
this
is
in
fact
the
city
will
end
up
even
saving
a
little
more
because
firefighters
will
have
the
option
to
either
take
a
day
and
a
half
floating
holiday
one
per
year.
D
This
year
next
year
in
year,
23
year,
24
or
cash
out
now,
most
will
probably
take
based
on
serving
most
will
probably
take
this
floating
holiday
and
very
frequently
there's
enough
coverage
that
it
doesn't
even
have
to
be
subbed
out.
Sometimes
it
will,
but
it's
just
to
say
that
the
city
will
still
have
ended
up
making
money
on
this
deal
so
to
speak
when
they
forfeited
their
salary,
their
wage
increases
so
billy,
I'm
going
to
turn
it
over
to
you
to
fill
in
on
any
part
that
I
missed.
G
Sure,
thank
you
very
much
council
member
kelly
again,
my
name
is
billy
lynch,
president
of
local
742.
I
rise
to
speak
in
strong
support
of
this
referral.
That's
been
made,
and
I
respectfully
ask
that
this
committee
considered
the
same.
I'm
not
going
to
dive
too
deep
into.
G
You
know
how
covet
played
out
for
for
the
fire
departments,
but
I
can
say
that
throughout
the
onset
of
covet
and
the
last
two
years
up
until
now,
the
fire
department
in
a
number
of
ways
has
been
proven
to
be
very
resilient
for
the
city
of
evanston,
at,
of
course,
the
onset
of
of
the
pandemic.
G
When
none
of
us
really
knew
what
covid
was
or
how
it
would
affect
us,
the
fire
department
was
there
and
they
stepped
up,
and
they
answered
the
call,
as
the
city
expected
them
to
do,
not
knowing
what
that
meant
for
themselves,
not
knowing
that
meant
that
meant
for
their
families.
G
Several
members
staying
in
hotels,
not
seeing
their
families
for
weeks
on
end
because
they
were
hesitant
concerned
to
bring
something
home
to
a
loved
one.
God
forbid
a
child
and
those
are
some
very,
very
tough
days
for
our
department
and
for
the
union
at
that
time.
Two
years
ago
we
were
as
short
staffed
as
we've
been
as
a
department.
In
a
long
long
time
we
were
more
than
we're.
Almost
15
percent
of
our
department
was
short
staffed,
not
having
not
able
to
hire
anybody.
G
Given
us
the
timing
of
covid
and
and
not
being
able
to
offer
new
eligibility
to
test
the
candidates,
we
were
about
15
members
short,
that
meant
that
all
of
our
current
firefighters
were
working
extra
extra
hours
in
person,
I'm
sure
all
of
you
are
very
well
aware
from
the
workforce
perspective
of
these
concepts,
these
issues
of
fatigue
burnout,
just
mental
health
training.
G
All
of
those
issues
were
very
real
within
the
fire
department
and,
quite
frankly,
still
are
today
when
the
city
asked
the
respective
bargaining
units
to
make
financial
concessions
during
covid
again
once
again,
the
fire
department,
the
fire
union,
stepped
up
in
good
faith
to
to
do
that
on
behalf
of
the
city
as
as
council
member
kelly
said,
relinquishing
two
years
worth
of
previously
negotiated
raises
to
help
offset
what
was
at
the
time
a
projected
multi-million
dollar
budget
shortfall.
G
G
We
understood
at
the
time
of
of
the
of
when
kobet
hit,
that
the
city
had
to
take
a
more
gloom
and
doom
perspective
of
what
covet
might
do
to
revenue
shortfalls,
but,
of
course,
the
infusion
of
43
million
dollars
to
the
city's
budget
from
the
federal
government
couple,
coupled
with
what
turned
out
to
be
better
than
projected
revenue
shortfalls.
G
All
those
things
considered,
I
respectfully
offered
the
opinion
that
those
wages,
those
concessions
which
were
made
in
good
faith,
should
be
returned
to
our
union,
just
as
other
members
within
the
city,
other
employees
within
the
city
were
made
whole
as
well
and
again.
The
the
concept
of
this
proposal
is
to
offer
basically
a
floating
holiday,
which
is
in
layman's
terms
for
fire
department
members
just
a
day
off
one
day
off
each
year
for
the
next
three
years,
and
the
reason
why
it
was
three
years
is
councilmember.
G
Kelly
again
had
alluded
to
this
partial
two
and
a
half
percent
raise
that
we
had
previously
negotiated
with
the
former
interim
city
manager.
Gandursky
that
particular
raise,
coupled
with
this
projected
three
years
of
floating
holidays,
will
more
or
less
equate
to
the
concessions
financially
that
each
member
gave
up
to
the
city
as
part
of
coba
negotiations.
G
So
I
would.
I
would
strongly
urge
this
committee
to
consider
that
proposal
in
good
faith,
understanding
that
yes,
every
employee
within
the
city
has
had
to
step
up
during
the
pandemic
to
do
more
with
less.
G
Public
health
starts
with
the
fire
department,
and
I
can
say
that,
on
behalf
of
my
members,
they've
proven
to
be
very
resilient
during
the
pandemic,
but
we
also
have
to
be
very
honest
that
those
issues
of
fatigue
burnout,
mental
health.
Those
are
very
real
issues
that
still
exist
and
they
haven't
gone
away.
And
this
proposal,
as
as
offered
if
voted
on
and
approved,
will
be
a
good
good
faith
gesture
by
the
city
to
validate
a
lot
of
that
work.
G
That
has
been
done
by
members
of
local
742
to
keep
the
city
safe,
to
keep
the
residents
safe
and
to
maintain
an
excellent
level
of
service
that
our
residents
deserve
for
for
being
an
evident
resident.
So
with
that,
I
will
be
happy
to
answer
any
questions
or
provide
clarification
on
exactly
what
this
proposal
is
and
why
it's,
why
it's
worth
considering?
J
C
Okay,
thank
you
very
much.
So
a
council
member
reed.
I
think
if
you
first
and
I
saw
if
you'd
like
to
comment.
E
Yes,
I
just
want
to
jump
in
and
say
that
I
am
fully
supportive
of
this
measure,
as
as,
as
mr
lynch
said,
the
fire
department
and
many
other
folks.
I
think
we
we
need
to
do
right
by
our
city
staff.
E
We
need
to
do
right
by
our
front
line
employees,
whether
the
city
staff
or
not,
so
I
think,
given
you
know,
as
was
said,
I
think
the
really
the
key
factor
here
is
that
the
fire
department
gave
up
this
raise
in
order
to
help
the
city,
whether
it's
financial,
you
know
what
was
seen
as
a
potential
financial
storm
with
kovid
that
did
not
take
place.
Just
yesterday
during
council,
the
audit
was
presented
and
right
now
our
general
fund
balance
is
sitting
at
47
million.
E
Of
our
general
fund
annual
general
fund
expenditures
in
reserve,
that
number
is
19
million.
Tesh
is
probably
thinking
to
correct
me
a
little
bit.
We
don't
just
because
we
have
the
47
million.
Now
it
doesn't
mean
that's
where
we're
gonna
end,
but
we
do
anticipate
ending
the
year
even
this
year,
with
with
the
surplus
and
given
those
facts,
I
think
you
know
this
committee
should
show
its
support
for
our
staff,
our
firefighters
and
move
this
forward
to
council
for
council
to
to
to
vote,
to
give
this
increase.
C
Very
good,
mr
stoneback,
I
think
you
have
your
hand
up.
J
Thank
you
good
evening.
Everyone
dave
stomach
interim
deputy
city
manager
on
behalf
of
the
city
manager's
office.
We
would
respectfully
request
that
the
negotiations
with
the
unions
and
the
employees
of
the
city
stay
with
the
city
manager's
office.
As
mr
woods
indicated,
the
original
negotiations
were
completed
with
the
city
manager.
The
city
manager
is
the
one
that
also
negotiates
with
ask
me
with
the
police
and
and
also
works
on
behalf
of
the
non-union
representatives
as
well.
J
I
think
that
this
would
set
a
bad
president's
that
a
union
goes
to
a
council
member
and
seeks
assistance
in
negotiating
through
the
city
council.
J
Maybe
next
year,
ashby
will
feel
slighted
and
do
they
go
to
a
different
council
member
and
ask
the
cat
that
council
member
to
do
something
through
the
finance
and
budget
committee
to
try
to
make
them
correct.
So
really
the
the
person
that
has
the
knowledge
of
of
all
the
negotiations
and
what
goes
on
between
all
the
different
unions
and
with
negotiations
starting
next
year.
J
This
was
not
anything
that
has
ever
been
done
in
the
past
with
you
know,
a
union
going
to
a
council
member
and
asking
for
assistance
to
adjust
their
wages
or
compensate
or
benefit
program.
So
I
just
respectfully
request
that
you
take
that
into
consideration
as
you
make
your
decision.
Thank
you.
C
Thank
you,
council,
member
kelly.
I
think.
E
Just
really
just
point
of
order
chair,
I
just
will
say
that,
as
a
point
of
order,
typically
folks
who
have
not
spoken
first,
would
have
a
chance
to
speak
at
least
once
before.
Someone
speaks
twice.
C
I'm
sorry
it
was
sherry.
I
couldn't
understand
what
you
said.
C
B
C
C
Okay
right
so
thank
you.
So
I
think
sorry,
so
I
think
that
given
council
member
reed's
point,
I
think
that
should
we
go
to,
does
anyone
object
if
we
go
to
councilmember
burns
next
for
a
comment.
H
I'm
I'm
just
trying
to
understand
how
so
we
we've
had
you
know
and
granted.
All
of
these
employees
aren't
necessarily
represented
by
a
union,
so
maybe
that's
the
difference,
but
we've
had
other
city
staff,
bring
forward
arpa
requests,
which
is
what
makes
it
seem
a
little
different
and
and
the
you
know,
billy
and
the
pleaching,
and
have
reached
out
to
me
about
this
in
the
past
and
and
have
never
framed
it
as
something
that
they
would
even
necessarily
want
to
negotiate
as
part
of
their
collective
bargaining
negotiations.
H
I
always
saw
this
as
as
any
other.
You
know
you
know,
staff
or
city,
employee
or
group.
That's
representing
those
employees
coming
before
us
to
say
hey,
you
know
there
is
a
this
is
an
eligible
use
of
how
we
can
use
arbor
funds
which
which
this
is
this
is
considered.
What
do
they
call
premium?
Pay,
I
believe,
is
what
it's
called
in.
Well,.
H
I
would
be
using
this
as
rebel
place.
Okay,
but
same
thing
is
that
I
it
just
it
felt
like
the
process
has
has
been
that
this
is
not
necessarily
something
that's
negotiated
in
collective
bargaining,
but
that
you
know
city
employees
have
the
ability,
whether
it's
through
the
and
maybe
that
is
how
it
works
through
the
city
manager's
office,
but
in
some
way
to
to
submit
a
request
for
arpa
funds
that
wouldn't
necessarily
need
to
happen
through
negotiations.
H
So
I'm
just
trying
to
reconcile
the
difference
between
what
what
is
being
requested
of
us
here
versus
anyone
else.
Any
other
department
that
will
come
to
us
to
for
us
to
consider
an
arbor
request.
J
H
Okay,
just
as
a
final
note
and
then
I'm
I'm
looking
forward
to
continuing
the
discussion,
but
I
think
that
the
difference
is
is
that
this
is
an
eligible
use
like
it
literally
calls
out.
Well,
I
know
we're
doing
this
to
revenue
replacement,
which
maybe
makes
it
a
little
different.
But
I
know
premium
pay
was,
was
a
eligible
use
that
that
was
called
out.
H
J
D
So,
that's
absolutely
not
why
it's
not
coming
from
premium
it's
because
they
took
us.
This
was
money
that
was
already
budgeted
to
be
spent,
and
that's
why
it's
coming
from
revenue
replacement
the
same
way
we
would
budget
to
fill
potholes
on
the
street,
and
we
said
you
know
what
we're
going
to
have
to
let
those
three
blocks
go
because
we're
not
getting
the
revenue.
D
Because
of
you
know
this
coveted
situation,
we're
not
going
to
get
enough,
so
we're
going
to
let
it
go
until
we
have
the
money
and
lo
and
behold
we
got
the
money,
that's
why
this
is
coming
premium.
Pay
would
be
acknowledging,
above
and
beyond
frontline
workers
or
others
essential
workers
for
the
work
that
they
carried
out
during
that
time
or.
But
this
is
exactly
replacing
money
that
was
already
budgeted,
and
this
is,
you
know
again,
a
sacrifice
they
made
so
now
we're
making
them
whole.
This
is
very
distinct
from
premium
pay.
D
That's
a
whole
other
conversation
that
we
need
to
have
at
our
city
about
how
we're
going
to
allocate
and
award
the
premium
pay,
which
is
at
half
a
million
that
we
have
currently
allocated
in
the
arpa
fund.
So
again,
this
has
been
going
on
for
a
long
time.
With
all
due
respect.
Mr
stoneback
conversations
began
a
long
time
ago.
This
is
we
want
to
honor
city
council
wants
to
honor
our
firemen
and
say
you
made
a
sacrifice.
D
We
want
to
make
you
whole
the
work
you
did
was
incredibly
valuable
to
the
city,
and
I
would
like
to
see
us
tonight
on
this
committee
move
this
forward
to
council.
Let
council
finish
this
debate
if
we
want
to,
but
I
think
this
needs
to
be
moved
forward
because
of
the
timing
of
it
and
because
of
the
days
spread
out
over
three
years,
the
one,
the
floating
holiday
form
of
reimbursement,
which
is
a
really
wonderful
way
to
make
it
relatively
easy,
as
opposed
to
calculating
everybody's
out
again,
it's
it's
reduced.
D
Originally,
it
would
have
been
about
650
000,
with
the
amount
that
was
negotiated
with
the
city,
former
interim
city
manager.
It's
down
to
about,
440
is
what's
listed
in
the
the
top
potential
cost
of
it
again.
It'll
probably
be
less
than
that
because
and
billy
you
can
address
this,
but
not
every
time
when
someone
takes
the
floating
holidays,
they're
necessarily
backup
needed.
Sometimes
there's
not
a
sub
needed,
because
there's
enough
coverage
so
in
the
end,
it'll
probably
be
less
than
that.
D
I
Yes,
I
do,
I
actually
have
more
questions
than
answers.
So,
first
of
all
I
just
want
to
thank
the
firefighters.
You
guys
have
just
been
amazing,
and
I
know
it's
been
such
a
very
difficult
period
so
definitely
wanted
to
thank
you,
but
I
just
want
to
make
sure
I
have
all
the
information
correct.
It's
we're
looking
at
about
440
000,
correct,
okay
and
there's
about
2.5
million
in
the
fund.
Right
now,.
I
D
E
Well,
if
I
can
just
jump
in
they're
negotiated
by
the
city
manager's
office,
but
at
the
end
of
the
day
the
funding
is
always
approved
by
the
city
council.
It's
the
city
council's
responsibility
to
approve
the
funding,
and
this
is
really
just
the
city
council
approving
funding
for
something
that
our
firefighters
fought
for,
went.
I
E
Yeah,
and
the
only
reason
I
say
is
because
I
think
we
can
drop
the
the
arpa
it
the
this
isn't
coming
from
arbor.
This
is
coming
from
general
fund
reserves,
and
so
we
have,
as
I
stated
up
at
the
top,
we
have
a
very
healthy
general.
We
have
about
47
million
as
of
last
month
in
our
general
fund.
We
anticipate
ending
the
year.
You
know,
let's
say
you
know:
hatasha
can
correct
me
if
he
thinks
I'm
way
off,
but
35
million
30
to
35
million.
E
Our
goal
is
to
have
right
now,
19,
you
know
almost
20
million
in
reserves
and
so
we're
we're
gonna,
be
you
know
five
to
ten
million
dollars
over
what
we
you
know
even
more
than
that,
potentially
but
five
at
least
five
from
what
hitach
will
say.
Maybe
10
million
over
our
reserve
goals.
D
Thank
you
and
I
want
to
add
one
more
thing,
sherry
just
so
you're
clear.
I
agree.
I
would
ask
that
next,
our
next
finance
and
budget
to
test,
if
we
could,
you
could
bring
us
the
balance.
2.5
is
just
in
one
tiny
slice
of
what
remains
called
the
the
revenue
replacement
fund.
Just
to
be
clear:
it's
not
the
whole,
so
devon's
point.
If
we
could
just
move
this
to
council,
we
can
talk
about
it
there,
whether
or
not
assuming.
D
I
think
this
will
receive
unanimous
support,
whether
it
comes
as
to
javon's
point
whether
I'm
sorry
council
member
reed's
point
whether
we
take
it
just
from
the
surplus
that
currently
exists
or
we
transfer
it
from
revenue
replacement
and,
and
that
can
be
amended
at
council.
So.
G
Yes,
thank
you,
mr
ladies
and
gentlemen.
I
just
wanted
to
go
on
the
record
very
clearly
and
say
that
I
do
not
consider
this.
Nor
does
the
union
consider
this
a
formal
negotiation,
I'm
very
cognizant
of
how
wages
and
benefits
and
salaries
have
to
be
negotiated,
and
that
is
directly
through
whoever
the
city
appoints
to
negotiate
contracts,
and
it's
definitely
not
the
intention
of
the
union
to
subvert
that
process.
G
G
This
was
again,
and
it's
not
certainly
not
within
the
purview
of
the
union
here
to
decide
where
the
money
comes
from,
but
this
is
not
negotiating
wages.
This
is
the
concept
behind
this
proposal
was
to
tap
into
arpa
funding
and
whether
that
came
through
premium
pay
or
revenue
replacement,
again,
not
the
per
purview
of
the
union
to
decide
where
that
comes
from
that's
the
council's
discretion.
G
Knowing
that
the
federal
government
provided
the
city
of
edison
with
43
million
dollars
and
somewhere
within
that
43
million
dollars,
there
was
an
eligible
use
for
disbursement
of
those
funds.
Those
funds
to
firefighters.
G
I
do
not
believe
respectfully
do
not
believe
that
we
undermine
that
process
by
going
to
a
council
member
and
having
a
conversation
with
multiple
council
members
about
this
particular
idea
so
I'll
just
I'll.
I
want
to
make
that
point
very
clearly
and
another
point,
as
well
as
firefighters,
based
upon
our
salaries
are
not
ineligible
for
premium
pay.
G
The
us
treasury
came
out
with
a
interim
final
interim
rule
and
then
a
final
rule
back
in
january
of
this
year
that,
given
our
non-exempt
flsa
status,
we
are
very
much
eligible
for
premium
pay
based
upon
the
discretion
of
how
the
decision
makers,
in
this
case,
the
city
council,
decides
how
to
spend
arpa
funding.
So
I
just
want
to
make
that
very
clear
to
all
the
members
on
this
call
from
from
the
union's
perspective
that
there
was
not
any
intent
to
undermine
or
back
door
the
the
negotiation
process.
G
By
bringing
this
to
a
council
member,
we
had
those
we
had,
those
conversations
which
we
are
very
much
allowed
to
do
with
individual
council
members
and
it's
ultimately
the
discretion
of
this
committee
or
the
city
council
in
general
to
decide
what
to
do
with
the
proposal.
Thanks.
Okay,.
C
So
maybe
I
haven't
really
talked
on
this,
maybe
if
I
could
and
then
we'll
we
do
have
a
lot
to
get
through
tonight,
and
so
maybe
we
can
try
to
get
this
to
a
conclusion.
Although
we'll
go
back
quickly
to
council
member
burns
and
reid,
but
absolutely
I
think
everyone
would
agree,
we
want
the
firefighters
to
be
treated
fairly.
C
You
know
to
be
compensated
for
for
what
they
gave
up.
If
you
know,
assuming
that
is
appropriate
relative
to
what
other
city,
employees
and
union
members
did
and
there's
some,
you
know,
there's
some
statements
in
here
that
that
make
it
sound
like
this
would
put
them
at
parity
with
with
with
others.
So
I
think
probably
no
one
disagrees
with
with
with
that,
and
then
also
that
we
would
want
to
make
sure
that
I've
heard
a
couple
of
things
here.
Is
it
arpa
money?
Is
it
revenue
replacement?
C
Is
it
you
know
bringing
in
other
dollars
and
bringing
in
opera
dollars
and
really
having
this
be
some
sort
of
offset?
I
think
we
also
want
to
make
absolutely
certain
that
the
mode
at
which
this
were
to
be
funded
is
appropriate,
and
that
is
probably
a
legal
determination
that
that
you
know,
maybe
someone
in
in
the
in
the
city
could
could
make
that
determination
as
to
what
is
the
appropriate
use
of
arpa
funds
and
how
they
would
be
used
here
and
then.
C
Finally,
mr
mr
stoneback
is
it
you
know
it
seems
like
it
would
be.
Your
preference
to
just
you
know
have
this
be
negotiated
with
with
with
yourself.
Is
that
something
that
that
could
be
done?
You
know
on
on
a
on
a
expedient
basis
to
sort
of
resolve
the
issue
under
a
way
that
you
feel
is
is
more
the
more
customary
way
for
this
to
get
resolved.
C
I
think,
ultimately,
we
just
want
to
make
sure
that
the
the
firefighters
are
are
compensated
equitably
and
fairly
as
they
as
they
should
be,
and
it
sounds
like
you
know
this.
This
proposal
likely
does
that
that
the
funding
is
correct,
but
also,
if
we
don't
have
to
go
outside
of
normal
channels,
then
then
you
know
instead
of
precedent.
Why
do
that?
So?
I
guess
that's
a
question
for
mr
stoneback:
is
there
a
way
to
just
have
it?
C
You
know,
have
it
be
discussed
with
you
and
have
it
agreed
in
a
way
that
that
you
believe
would
be
more
customary
if
we
get
to
the
if
we
get
to
the
same
place
and
the
city
legal
people?
I
think
we
have
an
opening
there
now
we're
to
agree
that
that
the
use
that
we're
proposing
is
appropriate.
C
Then,
is
it
just
an
expedient
way
to
get
there
that
doesn't
sort
of
set
an
odd
precedent
but
gets
people?
You
know
the
benefits
that
that
should
be
due
to
them
without
creating
a
problem
with
how
the
police
union
or
anybody
else
would
interpret
what
was
done,
which
is
probably
your
concern
right
that
who's
in
a
position
to
make
sure
everybody
believes
that
this
is
an
equitable
solution
that
everyone
would
agree
to.
J
Thank
you
for
the
opportunity.
The
our
challenge
to
doing
this
expediently
is
that
the
city
manager's
position
is
still
filled
with
an
interim
position
right
now,
so
that
makes
it
a
challenge,
and
I
would
not
be
part
of
the
negotiation
team
myself,
but
it
would
be
the
city
manager,
be
the
human
resources
director
and
potentially
an
outside
council.
That's
helping
us
with
all
the
all
the
different
union
negotiations
that
are
coming
up
next
year,
depending
on
when
the
city
manager,
if
or
when
a
city
manager
is
hired
permanently
or
announced
to
be
permanent.
J
Then
I
think
that
some
negotiations
to
resolve
this
could
occur
as
soon
as
that
position
is
filled
and
council
member
reid
is
also
correct
and
that
the
city
council
members
are
the
ones
that
ultimately
approve
the
negotiations.
J
But
again
past
history
has
been:
is
that
the
city
manager
and
their
designates
to
the
negotiation,
and
it
is
brought
to
the
city
council
for
approval.
We
all
work
for
the
city
council
and
they
are
the
ultimate
authorities
of
approving
this
again.
I
only
mentioned
what
my
concern
was
and
whatever
the
city
city
council
members
here
do
tonight.
That
is
what
staff
will
proceed
to
do.
I
don't
think
it's
an
issue
using
arpa
funds
or
general
fund
reserves.
J
I,
I
guess
my
preference
at
this
point
in
time
would
be
arpa
funds,
because
we
have
a
lot
of
uncertainty
in
other
union
negotiations
for
all
the
contracts
and
we're
having
a
class
and
comp
study
completed
that
might
indicate
we
need
more
positions
that
might
indicate
that
our
salaries
should
be
higher
than
what
they
are
to
be
competitive,
to
attract
new
employees,
to
our
municipalities.
So
in
that
dialogue
I
would
prefer
to
use
our.
E
Yeah
chair,
what
what
I
I
agree
with
david
there
with
manager
stone
back
there,
that
you
know
we
we
we
have
yes
an
interim,
but
we
have
a
city
manager
and
we
had
a
city
manager
for
my
understanding
that
you
know.
E
That
would
essentially
negotiated
this
and
agreed
to
the
400
000
that
the
payment
here-
and
so
I
think,
to
to
to
expedite
this
conversation,
I
will
move
that
we
move
this
forward
to
council
and
and
at
council,
is
where
we
will
have
the
the
necessary
legal
council
to
make
sure
that
this
is.
You
know
all
correct,
and
I
think
we
should
move
this
forward
to
our
you
know.
Next,
you
know
our
next
regular
council
meeting
so
I'll
make
that
motion.
D
I'll
second,
that
may
I
just
add
one
more
thing
too.
I
think
director
stoneback
did
just
this
will
be
much
more
expedient
in
terms
of
making
this
happen
like
this
has
been
worked
on.
This
has
been
going
over
for
a
year.
We
will
discuss
it
at
council
again
and
we'll
move
forward
and
again
I
think
everybody
who
agrees
that
firefighters
should
be
made
whole,
so
this
is
the
most
exceeding
way,
but
to
council
member
reed's
point
it
will
go
again
to
council.
There
will
be
legal
legal
counsel
there.
D
E
Though,
to
move,
the
motion
is
yeah.
To
be
clear,
the
motion
is
to
move
forward
just
like
any
other
budget
amendment
to
move
forward.
Four
hundred
and
forty
thousand
dollars
to
the
fire
department's
budget
to
allow
the
fire
chief
to
wait.
D
I'm
sorry,
but
it
divine
it's
very
explicitly
stated
their
director
stoneback.
It's
clearly
stated
to
take
440
thousand
dollars.
We
can
amend
it
that
my
referral
is
very,
very
detailed
to
take
440
from
the
revenue
replacement
fund,
put
it
to
the
general
fund,
and
it
explains
it
all
in
the
quoting.
So
we
would
take
that
referral,
as
councilman
reid
said,
essentially
440
000
into
into
into
the
general
fund,
in
order
to
reimburse
the
firefighters
in
the
form
of
floating
holidays
over
the
next
one
per
year.
Over
this
year,.
J
D
B
D
B
J
D
C
And
does
our
referral
need
to
be
that
specific?
I
mean
this
does
seem
to
me
like
a
look,
we
want
to
get
the
firefighters
paid
for
amounts
that
are
the
amounts
that
are
due.
Do
we
have
to
refer
it
with
that
level
of
specificity
or
just
say
we
would
like
to
refer
it
back
to
the
city
council
to
review
a
you
know,
discuss
the
funding,
the
formula,
the
the
mechanism
that
it
gets
paid.
D
Potential,
but
it
can
be
amended,
also,
there's
a
lot
of
time.
We
can
look
over.
I
say
we
just
refer
this.
This
is
there's
been
a
lot
of
thought
into
this
to
make
it
the
easiest
for
the
city
to
make
it
the
most
equitable
across
for
all
firefighters.
I
would
recommend
that
we
just
move
this.
It
can
be
amended
in
many
different
ways.
We
can
you
know
so.
H
If
I
can
jump
in
real
quick
so
so
I
just
want
to
be
clear,
is
this?
Is
this
a
request
or
not,
because
I
mentioned
that
earlier.
E
As
I'm
viewing
it,
this
is
a
this
is
money
that
would
come
from
a
general
fund.
The
funding
may
have
come
from
arpa
in
that
it
was.
You
know,
revenue
replacement
that
went
to
the
general
fund,
but
this
is
really
just
a
general
fund
reserve
request.
B
H
On
real
quick
hold
on
because
we
still
have
right
now,
as
far
as
I
understand
and
sarah
flax
is
on
the
call,
maybe
she
is
the
best
person
to
talk
about
arbor
funds.
My
understanding
is
that
we
have
unallocated
money
in
as
part
of
our
revenue
replacement,
arpa
bucket,
that
we
have
not
yet
done
anything
with.
You
know,
transfer
to
general
fund
or
anything
else.
We
have
it
in
this
bucket
wherever
it
it
is,
and
we
could
take
money
from
there,
for
this
purpose
is
my
understanding
so.
H
F
F
So
it's
not
a
question
of
the
funds
being
available,
but
please,
let's
not,
we
can
say
an
up
to
amount
and
it
can
be
paid
out
of
something,
but
I
really
do
not
want
it
to
be
transferred
into
the
general
fund
that
creates
a
tracking
nightmare
for
us.
We
have
to
identify
the
expenditures
we
journal
entry
them
to
a
when
it's
personnel
to
an
arpa
expense
line
and
track
it.
That
way.
I
So
is
there
a
oh?
Can
I
just?
Is
there
a
way
for
us
to
say
we
would
like
to
bring
the
440
000
to
city
council
based
on
legal
and
accounting?
They
figure
out
the
best
way.
If
it's
coming
from
the
general
like
I
I
would
like
to
get
the
firefighters
paid.
I
think,
because
we
don't
have
a
city
manager.
This
could
drag
on,
but
I
don't
know
if
I
have
the
depth
of
knowing
where
which
entry
should
be
and
legally
so,
is
there
some
kind
of
motion
we
can
make
like
that.
D
E
Yeah
the
the
motion
is
to
to
we
have
a
bunch
of
documentation
before
us.
We
understand
that
the
request
is
to
allocate
440
000.
E
You
know
wherever
that
comes
from
whether
it's
forward
and
the
council
can
work
out
those
details
on
on
as
we
move
forward
and
if
you
know
it
comes
to
council
at
the
first
meeting
in
september,
and
we
need
more
information.
The
council
has
the
ability
to
table
it
or
to
hold
it
to
allow
staff
more
time.
But
I
think
moving
this
forward
to
council
is
is
the
right
way
to
to
flesh
all
of
this
out
and
if.
H
I
don't
even
want
to
take
premium
pay
off
the
table.
I
need
to
better
understand
the
floating
holidays,
but
to
me
that
type
of
language
structuring
it
in
that
way
is
what
feels
like
something
that
would
be
discussed
during
collective
bargaining.
But
if
we
were
to
just
say
premium
pay
right
that
to
me
does
not
feel
like
something
that
needs
to
be
negotiated
through
the
collective
bargaining
process.
And
so
again
I
and
councilman
kelly
understand.
H
You
may
not
agree
with
me,
but
I
think
just
forwarding
this
along
as
the
dollar
amount,
so
that
we
can
continue,
because
what
I
would
want
to
know
is
from
from
our
corporation
council
is:
are:
is
the
fire
department
ineligible
for
premium
pay,
which
would
help
me
determine
you
know
with
my
vote,
whether
I
supported
it
through
premium
pay
or
through
revenue
replacement,
but
the
dollar
amount?
I
feel
you
know
comfortable
about
at
this
point
for
sure.
I
Okay
and
that's
what
what
my
point
is,
if
we
just
say,
move
the
440
to
the
council
and
that
the
the
city,
manager,
finance
and
legal
should
come
back
and
say
this
is
how
we're
gonna
get
there.
I
think
that
would
be
much
more.
Then
we
can
get
it
done
or
you
can
get
it
done
if
you
guys
agree,
but
I
think
if
we
just
keep
it
open-ended,
then
there's
going
to
be
that
whole.
D
I
D
I'm
not
saying
that
I
just
want
to
say
I'm
not
saying
I'm,
I'm
fine
with
you
know
changing
it,
however,
it
gets
paid,
but
I
also
would
like
that
to
follow
it
so
that
people
so
because
even
chief
polyp
and
I
spoke,
he
also
thought
this
was
a
really
good,
creative
way
to
address
it.
So
this
has
been
vetted
with
chief
polyp
with
fireman's
union,
so
I
just
asked
that
that
out
that
at
least
go
along
with
it
so
that
it
can
be
considered.
I
don't
I'm
not
wedded
to
it.
D
I
I
again,
I
think
this
motion's
been
seconded.
I
would
so
I
agree
we
can
move
it
forward
just
so
just
so.
This
long
worked
on
document.
C
C
I
think
I'm
not
I'm
still
not
clear
as
to
what
exactly
is.
Is
it
because
it
sounds
like?
Is
it
the
whole
plan
we're
voting
on
or
is
it
we?
We,
as
a
as
a
committee,
agree
that
we
would
like
to
have
the
fire
the
fire
department
members
made
whole
for
their,
for
you
know
for
for
the
amount
of
of
money
that
they
voluntarily
gave
up
and
that
the
city,
legal
staff
and
city.
C
And
finance
come
up
with
an
agreed
and
appropriate
under
arpa
or
an
appropriate
funding
mechanism.
Just
I
don't
I
don't
see
in
here
in
in
this,
and
I
did
read
it.
You
know
where's
the
two
sentence
thing
that
we're
actually
forwarding
are:
we
forwarding
the
entire.
E
Committee
to
council-
and
then
you
know,
I
got
asked
for
more
specificity,
so
I
moved
what
was
in
the
packet,
but
my
original
motion
was
just
to
move
forward.
The
dollar
amount
of
440
000
for
the
firefighters
for
two
council.
H
And
to
be
clear,
we're
not
we
don't
we
don't
we're,
not
moving!
That's
what's
in
the
packing,
I
was
saying
that
that
that
should
appear
in
the
packet
at
the
next
level.
Okay,
so
that
the
the
council
members
who
are
on
that
committee
can
review
it.
I
would
imagine
this
will
go
to
a
standing
committee,
or
maybe
the
council.
I
don't
know.
H
Okay,
so
this
will
go
to
council
so
that
all
I
was
saying
is
that
the
work
that
the
the
the
plan
that
is
outlined
in
the
packet
that
was
worked
on
by
councilman,
mckelly
and
others
should
be
included
in
the
packet
that
the
council
reviews
ahead
of
this
meeting.
And
but
what
is
being
moved?
And
maybe
it
would
it's
it's.
It
makes
sense,
councilman
reid,
just
one
more
time
for
you
to
restate
your
motion,
so
we're
clear
and
then
we
can
move
forward.
E
Yeah
again,
the
motion
is
to
move
forward
440
thousand
dollars
to
counsel
for
the
firefighters.
E
You
know
the
council
can
determine
with
our
legal
counsel
whether
it's
this
floating
holiday
plan,
which
I
like,
which
I
think
could
save
us
money,
whether
it's
premium
pay,
whether
it's
whatever
it
is,
but
moving
forward
for
an
amount,
not
60
40
000
to
council
for
their
approval
for
the
fire
department.
C
Fair
thing,
and
so
then
I
think
we
we
give
ourselves
enough
flexibility,
that
what
is
in
here
does
not
exactly
have
to
be
what
it
is,
if
there's
a
more
efficient
way
and
also
the
city
legal
staff
can
review
it
and
make
sure
that
the
source
of
those
funds
is
absolutely
appropriate.
We
want
to
get
the
firefighters
paid,
absolutely
approximately
440
000,
someone,
I'm
sure,
will
review
that
calculation,
but
the
mechanism
of
that
still
can
be
discussed
by
council
and
agreed.
I
think
that's
our
that's
our
motion.
Okay,
so.
C
Question,
if
you
want
all
right
so,
let's
vote
so
I
think
jess
would
do
a
roll
call
on
on
that.
C
E
C
B
D
C
And
I
think
I
am
sensitive
mr
stoneback
said
as
well
that
we
want
to
make
sure
that
this
doesn't
become
something
that
that
is
beyond
solving
this
individual
sort
of
sort
of
problem
and
that
negotiations
and
all
those
sort
of
technical
issues
follow
the
path
that
they
normally
that
they
only
would.
But
we
want
to
get
the
firefighters
funded
here,
for
there.
I
But
I'll
just
say
one
last
time
that
is
as
long
as
you
know
that
this
is
coming
and
going
to
be
discussed
to
council.
If
there
can
be
the
exact
plan
of
how,
where
legally
all
the
I's
done
and
t's
across
the
council
can
make
a
decision,
because
I
feel,
like
they've,
been
waiting
long
enough
and
it
should
be
resolved.
C
On
to
the
next
point,
it
seems
like
this
is
a
complicated
issue,
and-
and
so
anyway,
we
want
to
get
the
firefighters
paid
in
a
mechanism
that
is
legal,
legally
appropriate
and
discussed
by
the
council.
Okay.
B
C
So
the
the
next
item
that
I
think
we
wanted
to
talk
about
was
was
pilot
right
and
then
we
can
go
into
the
financials.
Is
that
correct
that
we
would
go
to
the
public.
D
C
Right,
that's.
The
proposal
is
just
to
have
the
task
force
correct,
and
I
do
think
that
it
is
is
such
a
complex
issue
that
it
does
need
some
separate
focus
and
not
sort
of
within
this
committee.
It's
a
complex
issue
that
needs
a
lot
of
outside
stakeholder
involvement,
so
we
probably
don't
need
to
discuss
it
much
much
more
unless
anybody
wants
to.
I
think
we
just
need
to
create
the
task
force
well,.
D
E
C
E
C
G
E
C
E
I
just
want
to
note
you
know
that
you
can
maybe
put
that
in
the
minutes,
but
someone
can't
vote
if
they're
not
here.
You.
D
E
B
F
B
E
C
We
would
all
agree
that
creation
of
the
task
force
doesn't
necessarily
you
know,
endorse
the
entirety
of
the
program
or
legally,
how
it
works
or
any
of
that,
but
I
think
it's
something
that
needs
to
be
separately.
It's
a
complex
issue.
Many
stakeholders
will
and
that
separate
task
force
needs
to
get
into
all
of
those
all
of
those
individual
issues.
Okay,
all
right,
so
I
think
we
got
those
those
items
off.
So
I
think
it's
time
to
go
over
the
the
annual
comprehensive
financial
report.
A
L
Thank
you
thank
you,
council
members
for
having
us
here
tonight,
so
we
have
present
previously
presented
to
council
the
annual,
comprehensive
financial
report
and
I
believe,
we're
here
tonight
to
present
once
again
to
the
budget
and
finance
committee
and
to
answer
any
questions
on
the
annual
comprehensive
financial
report
that
you
may
have.
I
believe
I
can
share
my
screen
for
you
to
help.
H
L
Okay
yeah,
so
the
annual
comprehensive
financial
report
was
issued
upon
the
completion
of
our
audit
of
the
city's
financial
statements
for
the
fiscal
year
ended
december
31st
2021.
L
I
will
present
to
you
the
key
items
of
the
report
and
the
assist
with
reading
through
the
financial
statements,
and
you
can
ask
us
any
questions
upon
the
completion.
I'll
try
to
be
brief.
L
It
is
quite
a
large
document,
so
I'll
highlight
the
key
financial
items
for
you.
First,
I
wanted
to
point
out
and
and.
H
E
No
there's
a
way
typically
to
enter
into
a
presentation
mode
to
make
your
because
right
now
we're
seeing
not
only
the
document
but
we're
seeing
kind
of
the
your
full
screen.
Yeah.
I
B
I
K
Also
make
the
plus
right
at
the
middle
would
make
each
page
bigger,
yeah.
L
H
L
Right
there
we
go.
Thank
you,
so
the
included
within
the
annual
comprehensive
financial
report
is
the
certificate
of
achievement
for
excellence
and
financial
reporting
issued
for
the
city's
prior
year.
Annual
comprehensive
financial
report,
and
we
anticipate
the
city,
has
submitted
the
financial
statements
to
the
gfoa
for
review
and
anticipate
that
the
city
will
once
again
be
awarded
this
certificate
of
achievement
for
the
2021
audit
as
well.
This
is
the
high.
This
is
a
an
award
that's
issued
by
the
government
finance
officers
association
for
excellence
in
financial
reporting.
L
Additional
information
in
the
report
beyond
what
is
required
just
by
gasby,
so
a
thorough,
comprehensive
financial
report
is
presented
to
you
with
information,
statistical
information
and
introductory
section
that
meets
the
government
finance
officers
requirements
within
the
annual
comprehensive
financial
report.
The
letter
of
transmittal,
which
is
on
pages
roman
numeral,
the
pages
with
roman
numeral
numbering
this
is
prepared
by
the
city's
finance
and
accounting
department
and
provides
information
in
how
to
read
through
the
annual
comprehensive
financial
report,
as
well
as
some
additional
information.
As
to
the
general
profile
of
the
city.
L
Information
regarding
the
budget
process
and
some
background
information
into
how
the
reporting
of
the
financial
statements
following
the
letter
of
transmittal
is
the
independent
auditors
report.
And
this
is
where
you'll
find
the
opinion
that
we
have
issued
on
the
annual
comprehensive
financial
report.
And
we
are
pleased
to
be
able
to.
L
L
So
once
again,
just
to
reiterate
thank
you
to
finance
and
accounting
for
all
the
preparation
and
hard
work
and
for
providing
us
with
with
balances
which
we
were
able
to
based
on
our
testing
and
based
on
government
auditing
standards
as
well
as
generally
accepted
accounting
standards.
We
were
able
to
issue
the
highest
level
of
opinion
on
the
financial
statements.
L
It
does
take
quite
a
bit
of
preparation
and
we
do
have
a
lot
of
requests
as
part
of
our
audit
procedures,
so
we're
very
appreciative
of
the
information
provided
to
us
and
all
the
work
that's
put
into
preparing
for
the
audit.
L
Another
piece
of
the
annual
comprehensive
financial
report,
which
is
a
great
piece
of
information
to
read
through,
is
the
management,
discussion
and
analysis.
This
piece
is
also
presented
prepared
for
you
by
the
the
accounting
and
finance
department,
and
what
this
does
is.
It
provides
an
executive
summary
of
the
annual
comprehensive
financial
report.
It
summarizes
some
of
the
significant
changes
and
fluctuations
of
the
balances
for
different
opinion
or
reporting
units,
and
also
provides
a
little
bit
of
context
as
to
some
current
year
versus
prior
year.
L
Changes
and
what
led
to
those
fluctuations
more
so
than
just
the
balances
themselves
would
provide.
So
this
provides
a
little
bit
more
context
to
the
reason
for
and
a
little
bit
of
analysis
as
to
why
balance
has
changed
the
way
they
did
so.
The
management,
discussion
and
analysis
can
be
found
on
pages
one
through
eight,
and
this
is
page
number
mdna
one
through
eight,
and
this
is
a
as
you
see
here.
L
There
are
tables
which
provide
you
with
current
year
versus
prior
year
and
change
information
and
there's
analysis
as
to
what
led
to
those
changes.
So
this
is
a
very
thorough
document
included
within
the
annual
comprehensive
financial
report
and
a
great
summary
of
the
overall
changes
of
the
city's
activities.
L
L
L
This
information
is
presented
to
you
on
a
full
accrual
basis
of
accounting,
which
means
that
you'll
have
the
long-term
assets
and
liabilities
included
in
these
balances,
which
are
not
necessarily
presented
to
you
on
a
budget
first
actual
monthly
review
so,
for
instance,
net
pension
assets,
long
term
capital
assets,
not
of
accumulated
depreciation.
L
Your
deferred
outflows
and
inflows
of
resources,
which
are
essentially
timing,
differences
mostly
related
to
the
various
net
pension
liabilities
for
police
punch
and
fire
pension,
imrf
and
opeb
liabilities,
including
long-term
liabilities.
So
the
city's
current
or
due
within
one
year,
debt
obligations,
as
well
as
those
balances
due
within
in
in
total
for
all
the
villages
or
sorry.
L
And
that
brings
us
to
the
net
position
for
the
city's
governmental
activities,
business
type
activities
and
library
component
unit
as
you'll
see
here.
The
total
net
position
for
the
governmental
activity
is
a
deficit
of
71.
750..
L
Of
that
balance,
69
million
635
is
is
net
position
that
is
related
to
net
investment
in
capital
assets.
So
those
are
the
city's
capital
assets
not
of
any
related
debt.
The
business
type
or
enterprise
fund
activity
has
a
net
position
of
309
hundred
three
hundred
nine
million
four
hundred
seventy
nine.
Once
again,
the
net
position
balances
include
those
long
term
assets
and
liabilities.
So
your
pension
liabilities,
op
obligations,
are
included
within
the
calculation
of
the
net
position.
L
Statement
of
activities
which
follows
the
statement
of
net
position
provides
the
program
revenues
compared
to
the
functional
expenses
for
the
city
once
again
presented
to
you
for
governmental
activities
and
business
type
activities
or
your
enterprise
funds,
and
this
is
where
you
see
what
drove
the
changes
in
your
net
position.
So
there
was
an
increase
in
that
position
from
the
prior
year
in
governmental
activities
of
42
million,
an
increase
in
enterprise
or
business
type
activities
of
8.8
million
on
the
full
accrual
basis
of
accounting.
L
The
governmental
funds
balance
sheet
follows
the
statement
of
activities,
and
this
is
the
city's
governmental
funds
presented
to
you
on
a
modified
accrual
basis
of
accounting.
So
this
is
presented
to
you
more
in
line
with
what
you're,
seeing
on
a
monthly
basis
and
does
not
include
those
long-term
assets
and
liabilities.
L
There
is
much
more
detailed
information
on
the
non-major
aggregate
funds
or
non-major
governmental
funds
further
in
the
report,
as
well
as
individual
fund
statements
for
the
general
fund,
the
debt
service
fund
and
each
non-major
fund
on
a
budget
versus
actual
basis.
Further
in
the
report,
this
summarizes
the
activity
itself
as
you'll
see
the
general
fund
fund
balance
ending
on
december
31st
of
33.6
million
and
overall
governmental
funds
fund
balance,
ending
december
31st
of
73.5
million.
L
The
statement
of
revenues,
expenses,
expenditures
and
changes
in
fund
balance
for
the
governmental
funds
presents
to
you
the
revenues
versus
expenditures
and,
in
addition
to
any
other
financing
sources
or
uses
which
includes
issuance
of
any
debt
premium,
payments
to
escrow
agents
and
then
transfers
between
funds.
This
is
where
you'll
see
the
changes
in
fund
balance,
so
the
general
fund
increase
fund
balance
of
14.9
million
for
the
fiscal
year
and
that
does
include
9.1
million
of
transfers
in.
Ultimately,
the
governmental
funds
in
total
had
an
increase
in
fund
balance
of
22.2
million.
L
L
L
Also
included
in
the
basic
financial
statements
are
the
summarized
fiduciary
funds,
so
this
is
the
city's
police
pension
fund
and
firefighters
pension
fund
balances
in
total
footnotes
to
the
financial
statements
include
much
information
regarding
the
significant
accounting
policies
of
the
city,
I'll
just
note
that
there
have
been
no
changes
to
or
no
no
pronouncements
implemented
in
this
fiscal
year.
That
impacted
the
presentation
of
the
footnotes.
L
Pages
24
through
78
is
where
you'll
find
the
footnotes.
It's
quite
a
bit
of
information.
You
will
find
some
very
detailed
information
as
to
the
city's
debt
roll
forward,
so
you'll
see
beginning
balances
of
debt,
issuances
and
and
reductions
of
debt.
Any
payments
made,
as
well
as
the
ending
balances
by
for
both
governmental
activities
and
enterprise
funds
or
business
type
activities,
as
well
as
capital
asset
information
of
the
same
detail
in
the
footnotes.
So
that's
some
great
information
to
look
to,
as
well
as
some
information
on
regarding
the
various
retirement
funds.
L
So
the
imraf
police
pension,
firefighters
pension,
as
well
as
the
other
post-employment
benefits
following
the
footnotes,
is
where
you'll
find
some
of
the
combining
and
individual
fund
financial
statements.
So,
as
I
noted
previously,
there
is
a
lot
of
detailed
information
for
budget
versus
actual
for
each
of
the
individual
funds
within
the
the
city's
annual
comprehensive
financial
report.
L
Here
is
where
you
can
find
original
original
and
final
budget
numbers,
as
well
as
actual
audited
balances
for
each
of
the
individual
funds,
so
you'll,
if
you're,
looking
to
see
how
each
fund
performed
as
compared
to
the
the
budgeted
amounts.
This
is
where
you'll
find
that
information.
So
you
have
that
information
for
the
general
fund,
the
debt
service
fund
and
then
further
for
all
of
those
individual
non-major
funds,
as
well
as
the
enterprise
funds
and
fiduciary
trust
funds.
L
And
then,
finally,
there
is
a
section
of
the
report
called
the
statistical
section,
and
this
is
pages
134
through
159
and
what's
within
this
section
is
a
lot
of
historical
information.
Many
of
these
tables
are
presented
on
a
10-year
historical
basis
and
there
are
certain
certain
tables
that
are
presenting
current
year
compared
to
nine
years
prior.
So
here's
where
you'll
find
some
very
valuable
information
as
to
how
the
city's
financials
have
trended
over
the
past
10
years.
L
You
can
take
into
consideration
the
the
years
that
were
mostly
impacted
by
covet
and
look
back
to
prior
to
2019
to
see
how
how
the
city's
current
year
has
come
in
terms
in
comparison
to
what
would
be
considered
more
normal
times.
So
this
historical
10-year
information
is
also
presented
to
you
on
a
variety
of
key
factors.
Your
you'll
find
your
net
position
changes
fund
balances
for
the
governmental
funds,
as
well
as
revenue.
L
So
that's
a
a
summary
of
how
to
read
through
the
annual
comprehensive
financial
report.
As
I
noted
it
has
quite
a
bit
of
information
and
I
I
believe
the
report
should
have
been
made
available
to
you,
so
hopefully
you've
had
a
chance
to
review
it.
Otherwise,
if
you
have
any
questions
for
us
at
this
time,
I
can
answer
those.
B
C
C
I
I
I'm,
as
the
group
knows,
I'm
trying
to
get
to
sort
of
an
excel
based
historical
and
projection
model
and
there's
a
detail
file
that
I've
been
given
that,
I
think,
comes
from
from
your
firm,
not
sure
where
maybe
it's
from
the
finance
department,
but
I've
been
using
that
as
well.
So
I'm
about
ready
to
talk
to
hitachi
about
that
in
more
detail.
C
So
I
one
question
I
have
and-
and
I
come
from
a
corporate
environment
where
the
timing
is
much
much
faster-
is
the
in
your
experience
and-
and
I
I
know
that
we
are
completely
in
line
with
what
we've
historically
done
with
the
issuances
report
is
which,
with
evans
issuance
of
this
report,
but
is
the
timing
of
the
issuance
of
this
audit
typical
of
of
your
city
and
village
clients?
Is
it?
Is
it
normally
sort
of
a
summer
after
or
six
months
after
the
the
year
end
closed
sort
of
activity?.
L
Yes,
so
the
six,
actually,
the
the
requirement
for
the
state
is
to
file
within
six
months
of
the
fiscal
year
and
for
a
city
with
the
amount
of
operations
such
as
the
city
of
evanston.
There's
a
lot
of
information
that
isn't
available
immediately
upon
the
end
of
the
fiscal
year.
There
are
a
lot
of
receivables
that
balances
that
are
not
able
to
be
calculated
until
60
or
90
days,
post
fiscal
year
end.
So
in
order
to
have
the
fully
adjusted
trial,
balances
available
and
eliminate
as
much
estimation
as
possible.
L
There
is
definitely
a
lot
of
time.
That's
required
to
fully
close
the
fiscal
year
on
books
and
filing
by
that
june.
30
deadline
is
what
is
required
by
the
state,
so
that
is
pretty
common
for
especially
a
larger
municipality,
with
such
significant
operations,
where
it
takes
a
lot
of
work
on
finance
and
accounting
side
to
adjust
the
balances
to
provide
to
us
in
order
for
us
to
perform
our
testing
and
be
able
to
compile
and
issue
the
financial
statements
that
you
have
in
front
of
you.
A
A
Just
quickly,
I
would
add
one
thing
where
what
martha
said
like
a
typical
example
is
our
big
revenue
sales
tax
use,
tax
home
rule
sales
tax.
They
are
three
months
behind
so
december.
Actual
numbers
come
in
march
and
that's
when
we
can
poke
actual
numbers
for
the
december
so
and
that's
not
going
to
happen.
K
Complication
is
the
actuary
reports
we
need
for
the
police
and
fire
which
we
they
generally
want
audited
financial
statements
to
work
off
of
so
we
hit
those
first
get
those
off
to
the
actuary
and
that
sometimes
delays
the
report
as
well.
We
shoot
to
have
it
done
before
june
30
and
did
last
year
this
year,
we're
a
week
later,
but
the
goal
is
to
present
at
the
june
city
council
meeting
every
year.
C
L
L
If
we
weren't
to
note
any
areas
where
we
found
issues
needing
improvement
over
the
controls,
any
what
we
consider
to
be
material
weaknesses
or
significant
deficiencies
based
on
the
test,
the
the
review
that
we
perform.
K
K
C
K
There
should
have
been
the
council
communications
sent
to
the
to
the
board
is.
L
I
can
add
that
there
were
no
material
weaknesses
or
significant
deficiencies
that
were
related
to
internal
controls
that
we
noted
otherwise
those
would
have
been
addressed
in
those
communications,
correct.
B
C
Okay,
all
right
good.
Thank
you
and
I'll
look
for
that.
I'll!
Look!
I'll!
Look
for
that
report!
One
other
point,
and
I've
talked
about
this
in
multiple
meetings.
I
I
sort
of
would
really
like
us
to
try
to
find
a
way
to
focus
on
some.
C
You
know:
where
do
we
have
unnecessary
complexity
and
are
there
ways
to
simplify
things-
and
maybe
you
know
at
some
point
if,
if
you
notice
that
we
could
even
discuss
it,
but
how
do
we
look
at
the
number
of
funds
and
other
things
are
there
things
that
the
city
has
done
that
have
just
evolved
over
time
that
are
that
are
making
the
closed
process
the
reporting
process?
C
The
management
of
the
city
may
be
more
difficult
than
it
needs
to
be
sort
of
non-value-added
complexity
right
and
don't
expect
to
answer
now.
But
maybe
we
could
talk
about
that
at
some
point.
If
you
have
thoughts
is,
is
our
underlying
systems
and
structure?
Number
of
funds,
for
example,
number
of
account
classifications?
Are
there
things
that
that
maybe
you
could
bet
you
know,
help
us
understand?
Are
there
simpler
ways
to
get
to
that?
You
know
a
reliable
set
of
financial
statements
that
would
you
know
would
would
be
simpler
and
faster
and
easier.
C
K
As
we
go
through
our
audit
annually,
if
we
see
anywhere
that
the
city
can
be
more
efficient
or
get
us
information
more
efficiently,
we
certainly
talk
to
staff
about
that,
concurrent
with
our
testing
and
pulling
information
and
over
time
there
are
some
efficiencies
built
into
the
audit
process,
a
city,
the
size
of
evanston
with
the
number
of
departments
and
revenue
sources,
and
it's
it's
a
huge
organization,
that's
very
complicated.
K
So
I'm
sure,
especially
since
the
economic
downturns
of
2008
and
the
recession,
things
things
got
a
little
more
tight
personnel,
wise,
etc,
and
there
were
certain
efficiencies
made
then,
and
they
are
consistently
throughout
the
year.
We
would
certainly
bring
that
to
your
attention
if
we
found
more.
B
C
C
Thank
you,
council,
council,
member
kelly.
D
K
So
the
I'm
sorry,
the
major
funds
were,
as
martha
said
in
the
very
front
of
the
report
on
page
10
is
the
balance
sheet
fund
balances
on
page
101.
K
Of
the
act
of
the
report
is
the
beginning
of
the
non-major
funds
and
it
it
shows
all
of
the.
D
K
B
D
K
The
only
the
only
funds
that
are
unassigned
will
be
in
your
general
fund
unless
there's
a
deficit,
any
positive
fund
balances
outside
the
general
fund
need
to
be
as
restricted,
committed
or
assigned.
K
D
L
You
in
that
detail
the
detail
regarding
the
restricted,
committed
and
assigned
balances,
as
dan
mentions
page
100
101,
and
it
continues
there's
quite
a
few
funds
so,
but
around
the
100
page
mark
the
individual
fund
fund
balances.
K
You
have
more
than
than
many
of
our
villages
the
more
complicated
the
entity,
the
more
funds,
often
times,
and
one
of
the
things
that
complicates
that,
for
you
is
the
number
of
tif
districts
which
require
separate
fund
accounting
to
be
accountable
to
the
joint
review
boards
and
your
special
service
areas
as
well.
They
each
require
separate
funds
to
account
for
them
separate
individually
in
order
to
be
transparent
for
those,
I
think
that
lends
itself
to
significantly
more
funds
than
in
a
smaller
village
or
a
smaller
entity.
C
Thank
you.
Okay,
councilmember
reid,.
E
Yes,
thank
you.
Thank
you,
chair.
Thank
you,
everyone
from
the
team
for
always
thorough
work
for
on
this.
I
do
have
one
question
since
we're
speaking
about
the
the
the
great
number
of
funds
that
the
city
of
evanston
has
I'm
wondering
about
your
thoughts
or
if
this
has
come
up
in
any
other
municipality
that
you
have
worked
with
you're
talking
about,
you
know
a
special
fund
or
I'm
sorry,
I
should
say
a
separate
fund
for
ssas
a
separate
fund
for
tiffs.
E
Have
you
all
dealt
with
not
expecting
you
guys,
maybe
to
know
this
but
state
law.
A
recent
court
determination
says
that
municipalities
must
there's
a
there's:
a
transportation,
lock
box
amendment
passed
at
the
state
level
a
a
a
few
years
ago.
I
think
it's
2016
and
2017..
E
E
This
is
the
illinois
road
workers,
association
versus
cook,
county
and
so
cook.
County
is
now
in
the
process
of
creating
a
transportation
fund
for
their
280
million
dollars
that
they
receive
from
transportation
revenue.
The
city
of
evanston
does
not
have
a
transportation
lock
box,
yet
I
think
it's
you
know
really
important
for
us
for
just
accounting
standards
to
comply
comport
with
the
state
constitution
and
its
recent
court
decision.
So
sorry
for
that
long
introduction,
but
do
you
know
of
any
other
municipalities
that
have
a
transportation
fund?
K
The
only
the
only
fund
that
every
village
city
and
county
have
is
as
martha
just
flipped
to
is
the
motor
fuel
tax
fund
correct
and
that's
that's
coming
from
idot,
I
be
honest
with
you.
I
I'm
not
aware
of
that
legislation,
but
I'll
definitely
be
looking
into
it
in
the
very
very
near
future.
E
Yeah,
it's
the
illinois.
I
think
it's
illinois
road
workers
or
illinois
something
workers
versus
cook
counties,
just
decided
this
year.
It
that
says
that
that
the
transportation
lock
box
amendment
also
applies
to
units
of
local
government.
So
just
just
throwing
that
out
there.
E
A
C
Thank
you
great.
Thank
you
very
much,
okay.
So,
mr
jose,
I
think
we
sort
of
we
have.
We
have
two
remaining
items
here
right.
A
If
you
don't
mind,
dave
stoneberg
has
been
there
and
sarah.
Obviously
we
have
that
or
not
the
sarah,
but
particularly
dave
stone
like
the
transfer
of
funds.
Let's
see.
C
C
J
I'm
yeah
hi
again
dave
stoneback
interim
deputy
city
manager,
but
my
previous
job
was
to
be
the
public
works
director
and
as
part
of
that,
the
solid
waste
fund
falls
under
public
works
and
I
sent
there's
a
memo
attached
to
the
packet
that
talks
about
a
current
status.
And
then
I'm
gonna
attempt
to
share
my
screen
as
well
and
hope
that
this
works.
C
No
wonder
if
you
want
to
should
we
have
jess
try
to
bring
it
up.
Would
that
be.
J
I
just
doesn't.
J
Okay,
it's
starting
to
get
there
now.
J
C
E
H
E
Look
right
in
the
middle:
it's
next
to
the
hand
icon
right
under
the
tab.
That
says
swff01b
pdf.
E
E
Just
an
icon:
that's
on
the
oh
sorry.
E
J
J
The
the
solid
waste
fund
was
like
1.8
million
dollars
in
the
negative
fund
balance
when
I
started
in
2016
or
17
in
public
works,
and
we
have
really
worked
hard
to
try
to
get
up
into
a
positive
fund
balance,
and
you
can
see
that
at
the
end
of
22
we're
we're
projecting
to
be
232
thousand
dollars
in
the
negative.
Yet
so
this
particular
slide
shows
an
11
rate
increase
for
our
services.
J
So
you
can
see
here
that
we've
right
now
we're
bringing
in
3.36
million
dollars.
If
we
impose
the
11
rate
increase,
we
would
bring
in
3
million
nine
729
dollars
and
apartment
would
go
up
a
little
bit
and
condo
refuge
would
go
up
a
little
bit
as
well.
J
So
that
would
allow
us
to
increase
our
fund
balance
by
two
hundred
and
eighty
nine
thousand
five
hundred
dollars.
We'd
have
a
positive
balance
of
fifty
seven
thousand
and
then
the
following
year.
No
rate
increase
we're
still
doing.
Okay,
we're
bringing
the
fun
balance
up
a
little
bit
more,
but
in
2025
we
start
going
in
the
negative
again
and
we're.
J
We
still
have
a
positive
fund
balance
of
80
000
and
again
we're
supposed
to
have
a
16.67
percent
fund
balance
and
we'll
strive
to
get
there
this
at
some
point,
but
for
right
now
we
just
want
to
try
to
get
in
the
in
the
in
the
black
instead
of
the
the
red.
J
If
we
impose
the
11
rate
increase,
they
would
pay
305
dollars
a
year
or
30
dollars
more
a
year
than
what
they
currently
are.
J
Another
option
to
look
at
and
only
involving
rate
increases
again
is
instead
of
having
an
11
rate
increase
in
one
year
we
could
have
a
six
ma
six
and
a
half
one
year
and
another
six
and
a
half
to
the
second
year,
and
you
can
see
that
the
the
charges
go
up
here
again
and
our
fund
balance
winds
up
pretty
much
the
same.
J
It
does
because
you
do
the
two
separate
ones.
The
95
goes
from
274
275
up
to
312.
and
I'll
stop
there.
I
see
council
member
reed
has
a
question.
E
Oh
yeah,
I'm
sorry
I
was
just
getting
getting
in
the
line,
but
I
guess
I'll
just
ask
now
or
just
state
now
that
I
would
love
to
see
that
rate
increase
spread
out
over
as
many
years
as
we
can.
So
if
we
I
mean
heck,
if
this
is
where
we
the
projection
that
we
see,
let's
make
a
small
increase
this
year.
Small
increase
next
year
is
what
I'd
much
rather
see
than
you
know,
a
large
jump
at
once.
But
let's
spread
to
spread
it.
J
Out:
okay,
thank
you
for
that.
I'd
still
like
to
show
some
other
options.
Yet,
if
I
could
sorry
the
two
options
that
I
showed
right
now
only
deal
with
rate
increases.
The
the
next
option
that
is
coming
up
on
the
screen
now
shows
a
property
tax
increase
of
one
percent
property
tax
increase.
That
would
be.
We
would
increase
the
property
tax
in
2022,
so
we
realized
the
revenue
in
2023
and
we
show
that
property
tax
staying
for
2023
and
2024
and
then
again
reducing
it
in
2025.
J
Taking
that
increase
away
and
we're
showing
a
two
and
a
half,
2.2
percent
rate
increase
up
here,
so
everybody
sees
a
property
tax
increase,
and
then
you
see
a
a
small
rate
increase
and
we're
the
projection
is
only
through
2025
at
a
three-year
look
ahead.
That's
all
we're
trying
it
to
get
at
right
now
and
then
down
here,
you'll
see
the
the
charge
goes
to
280,
so
it's
only
six
dollars
more
than
what
they're
paying
on
the
service
charge,
but
not
a
big
jump
and
I'm
sorry,
council,
member.
E
And
and
if
you
see
my
hand
go
up
while
you're
speaking,
don't
feel
obligated,
you
can
get
get
through,
but
again
I'm
just
gonna.
I
I
want
to
let
you
finish
all
of
your
options,
but
you
know
many
of
the
council
members.
You
know
I
wasn't
alive
then,
but
you
know:
there's
the
george
bush
senior
read
my
lips.
No
new
taxes,
many
of
us
said
read
our
lips,
no
new
property
taxes.
E
So
I
think
that
option
is
going
to
be
a
very
difficult
one
for
this
council
and,
unlike
george
bush
senior,
I
think
we
we
plan
to
stick
to
that.
So
I
think
that
one's
going
to
be
a
hard
one
to
get
through
this
council.
J
Okay
and
again
it's
just,
I
have
to
present
them
and
and
yep
I'm
seeking
direction.
Tonight
is
all
I'm
doing
so.
I
appreciate
that
and
then
the
last
option
I
I
show
is
a
one
million
dollar
transfer
from
the
general
fund
reserve
and
then
a
one-time
three
percent
rate
increase
in
2023,
which
again
gets
us
to
right
around
the
same
fund
balance
at
the
end
of
25,
and
we
go
from
274
to
283,
and
so
it's
only
eight
dollars
more
a
year
put
on
the
through
to
customers.
J
J
Just
do
everything
by
rate
increases
is
the
first
option
and
then
there's
an
option:
a
and
an
option
b.
You
do
it
all
in
one
year
or
you
spread
it
out
over
several
years
option
two
was
to
to
raise
property
taxes
and
have
minor
rate
increases
and
then
option.
Three
was
no
property.
Tax
increase,
a
million
dollar
transfer,
a
one-time
million
dollar
transfer
from
the
general
fund
reserves
into
the
solid
waste
fund
in
22
and
then
again
a
lot
less
a
lot
lower.
J
I
should
say
service
rate
increases
to
the
to
the
residents,
so
those
are
three
options.
I'd
I'd
like
to
hear
the
committee's
opinion,
so
that
I
could
I
I'm
not
sure
if
I
have
to
write
a
referral
or
what,
but
I
to
determine
how
we
would
go
about
it
because
in
23
some
action
needs
to
take
place
or
we
would
wind
up
going
negative
further
negative
into
the
fund
balance.
J
So
that's
what
I
have
and
I'd
be
glad
to
try
to
answer
questions
or
preferably
seek
direction
from
the
committee
as
to
which
option
they
would
like
to
pursue
council
member
kelly.
D
Yeah
so
I'd
say,
there's
a
lot
of
information
we
still
don't
have,
so
we
know
that
we're
saving
enormous
amounts
of
money.
Unfortunately,
in
staffing
every
year
we
do
every
year
we
have
probably
two
at
least
two
million,
probably
in
lag
pay.
Normally
this
year
is
going
to
be
a
lot
more
so
in
terms
of,
and-
and
I
know,
even
at
the
end
of
last
year-
we
didn't
figure
this
in.
When
we
did
our
budget
calculations,
we
ended
up
with
double
the
amount
in
our
transfer
tax.
We
budgeted
for
three.
D
We
end
up
with
six,
so
there's
a
lot
of
surplus
monies
at
the
end
of
the
year
that
I
think
we'll
be
able
to
offset
23
and
24..
I
would
ask
that
we
do
everything
and
I
think
we're
going
to
have
the
funds
to
be
able
to
keep
those
taxes
flat
everybody's
suffering
this
year
with
inflation,
I
asked
and
everybody's
tightened
their
belts
in
the
city.
I
think
we
need
to
do
the
same
and
we
need
to
consider
again
an
incredible
surplus
that
we're
going
to
have
as
a
result
of
staffing
numbers
this
year.
D
That
was
we're
all
budgeted
for
that
surplus
fund,
so
I'm
going
to
strongly
advocate
that
that
23
remain
flat
again
even
to
try
and
decrease
it,
given
that
we
do
have
had
arpa
funding
as
well.
All
of
that
should
help
us
to
offset
costs,
so
I
think
we
absolutely
shouldn't
be
advocating
at
this
point
for
any
increase
in
23.,
and
I
think
with
that
in
mind,
we
we
we
assess
what
we're
spending
money
on.
J
Do
we
only
raise
the
rates
to
the
users
of
the
solid
waste
fund,
or
do
we
include
a
transfer
of
the
general
fund
reserves
which
would
then
minimize
the
rate
increases
on
garbage
collection
from
the
solid
waste
fund?
So
the
solid
waste
fund
does
not
have
excess
money
in
it.
You
know
it.
It's
it's
fun.
Balance
is
in
the
negative
now
and
we're
trying
to
bring
it
to
the
positive
in
it
or,
if
you
want,
we
can
have
it
go
further
back
into
the
negative
again
and
not
take
any
action
at
all.
J
J
A
C
A
C
So
it
would
seem
that
we
would
at
least
want
to
raise
the
user
fees,
and
I
realize
we
have
to
continue
to
you
know
be
as
efficient
as
we
can
on
cost,
but
but
that
we
would
want
to
raise
the
user
fees
enough,
that
we
are
at
least
reinstating
a
break-even
sort
of
funding
mechanism.
So
you
can
see
the
1.8
we're
still
negative
about
100
grand
a
year
or
so
so
I
would
I
would.
C
I
would
propose
that
we,
you
know
if,
if
we
think
that
those
are
the
correct
projected
expenses
and
they
they,
you
know,
there's
going
to
be
some
degree
of
personnel
of
raises,
and
and
all
I
don't
know
if
things
like
pension
are
in
here,
but
that
we
will
at
least
want
to
make
sure
that
we're
generating
enough
revenue
to
have.
C
You
know
a
great
break,
even
sort
of
operation
and.
J
We
did
not
adjust
them
in
22
it
just
again,
knowing
that
there
is
a
fair
amount
of
money
in
the
general
fund
reserve
and
part
of
the
reason
that
it's
so
far
in
the
negative
was
at
one
time
there
was
an
annual
transfer
of
funds
from
the
general
fund
to
the
solid
waste
fund
and
we've
been
trying
to
avoid
that
and
raise
our
rates
appropriately.
J
One
of
the
biggest
challenges
that
we
have
is
is
yard.
Waste
collection
and
previous
councils
have
not
wanted
to
charge
the
the
actual
cost
of
operating
a
yard
waste
collection,
and
that
is
something
that's
very
hard
for
staff
to
calculate
because
we
sell
the
stickers
that
get
put
on
bags.
Well,
we
sell
the
stickers
to
stores
that
then
resell
them
to
the
public.
So
we
aren't,
we
don't
have
the
actual,
we'll
sell,
500
stickers
or
packets
of
500
stickers
to
joule.
J
B
J
Previous
city
council
did
not
want
to
increase
that
cost
for
yard
waste,
so.
J
D
May
I
just
ask,
did
we
did
you
was
this
in
our
on
our
agenda.
C
And
primarily,
it's
the
I
think.
It's
the
discussion
of
the
potential.
J
B
J
It
absolutely
is
we,
we
have
a
separate
contract
for
yard
waste
collections
and
it's
not
shown
out
here
specifically
it's
buried
in
the
contractual
cost,
because
we
hire
an
outside
vendor
to
pick
up
the
yard
away
stores,
but
our
revenue
between
selling
the
stickers
and
the
25
annually
for
picking
up
yard
waste
bins
for
eight
months
out
of
the
year.
For
those
that
have
them,
not
everybody
in
evanston
has
the
hardware
spent
a
lot
of
people?
Still
they
don't.
J
You
know
they
only
collect
leaves
in
the
fall,
so
they
get
bags
and
they
put
stickers
on
other
residents
are
mowing
their
grass
and
and
bagging
the
grass
or
they
have
a
outside
landscape
or
come
and
take
care
of
it
for
them.
But
our
our
challenge
is
is
we
are
not
making.
We
are
not
breaking
even
on
our
cost
for
yard
waste
charges,
okay-
and
that
was
previous
city
council's
opinion-
was
that's
something
that
the
city
has
to
provide
and
that's
why
the
property
taxes
is
kind
of
in
there.
J
That's
why
we're
getting
the
one
milli
1.3
million
dollars
a
year,
all
kind
of
offsets,
the
yard
waste
charges,
but
our
contracts
with
our
haulers,
it
spilled
into
their
contract
that
they'll
get
an
annual
rate
increase
of
a
minimum
of
1.5
and
a
maximum
of
3.5
based
on
the
consumer
price
index
in
the
chicagoland
area.
So
if
it's
between
those
they
get
what
it
is
a
couple
years
ago,
it
was
less
than
1.5.
They
were
getting
1.5,
I'm
assuming
this
year.
It's
going
to
be
well
over
3.5,
but
they'll
get
3.5.
D
So
I
would
agree
with
chair
livingston
to
either
assess
rates
so
that
it
funds
itself,
but
I
would
be
even
more
inclined
to
to
look
at
our
various
funds
and
to
bring
to
council
to
have
council
prove
a
transfer
where
we
have
that
surplus
like
some
of
those
surpluses
that
I
mentioned,
but
certainly
not
to
raise
the
levy
overall.
J
Okay,
so
if
I'm
understanding,
what's
being
so,
I'm
recommending
in
the
option,
that's
up
on
the
screen
right
now
is
that
we
would
transfer
one
million
dollars
from
the
general
fund
reserve,
which
we
talked
about,
having
a
lot
of
funds
in
it
and
even
in
the
presentation
that
that's
just
going
to
show.
Yet
now
and
already
did
it
city
council,
where
he
was
showing
potential
uses
of
that
reserve.
J
It
won't
get
us
to
the
16.67
fund
reserve
that
we
should
have
for
the
budget
policy.
E
Yeah,
I
I
actually
I
I
fully
support
that
dave
I
and
both
both
dave's.
I
I
support
the
million
dollar
transfer
support
the
two
point,
I'm
sorry,
whatever
percent
raise
over
the
next
few
years.
E
I
do
think
that
all
of
these,
I
really
think
that's
the
point
of
having
enterprise
funds,
essentially
is
to
try
to
make
them
as
self-sufficient
as
possible,
and
so
you
know
that
I
I'm
certainly
supportive
of
of
trying
to
get
this
this
both
build
that
reserve
and
make
sure
that
we're
actually
recouping
the
cost
for
providing
the
service
or
figuring
out
ways
to
bring
down
the
cost
for
the
service.
E
I'm
certainly
interested
in
reviewing
some
european
models
of
trash
collection
that
could
bring
down
cost,
but
you
know,
however,
we
do
that,
whether
it's
rate
increases
or
you
know,
working
bring
down
cost
overall,
that's
happy
to
get
there.
J
J
So
we're
it's
it's
in
the
works
within
the
next
couple
years,
and
it
will
be
something
that
brian
zimmerman
has
already
begun
discussions
with
the
environment
board
about
this
and
laying
out
some
proposals,
and
it's
will
slowly
work
its
way
up
through
for
through
the
environment
board,
to
I
believe
they
report
to
human
services
and
then
the
city
council.
So
but
that's
another.
It's
a
carp
goal
to
reduce
solid
waste
and
providing
yard
carts
to
everybody,
which
would
be
a
new
model.
J
Changing
all
of
our
our
work
here
would
be
something
that
we'd
have
to
look
at
as
well.
So
that's
right
again,
while
I'm
just
kind
of
focusing
on
the
23
and
24
and
trying
to
make
sure
that
we're
floating
staying
in
the
in
the
positive
through
25.
J
J
C
J
Well,
and
also
everybody
that
uses
the
bag
as
well.
I
I
forget
what
the
sticker
is,
but
that's
yeah
between
collecting
bags
and
the
yard
waste
cards
we
aren't,
making
it
and-
and
the
number
of
bags
collected
is
hard
to
do
because
again,
it's
not
city
staff
collecting
it
and
it's
our
vendor
and
they're,
not
really
counting
how
many
bags
they
pick
up.
They
just
pick
them
up
and
gone
and
then
the
stickers
are
are
being
sold
by.
You
know,
I
think
we
sell
them.
H
H
And
I
just
want
to
quickly
chime
in
actually
that
this
this
last
part
of
the
discussion
is
something
I'm
really
interested
in,
because
we
talk
a
lot
with
our
sustainability
work
having
incentive
programs.
So
I
think
for
the
community
members
that
can
that
can
burden
more
of
the
cost.
H
For
for
that
program,
you
know,
should
pay
it,
and
if
people
express
hardship
and
again
we
can,
we
need
to
at
some
point
figure
out
what
those
incentive
programs
are,
but
if
they
express
hardship,
then
we
have
the
ability
to
to
provide
discounts
to
those
individuals,
but
I
would
be
really
interested
to
see
what
we
could
do
to
to
raise
that
cost.
H
Seeing
is
how
it's
it's
something
that
we
need
to
do
more
of
in
order
to,
or
I'm
assuming
we
need
to
do
more
of
it
in
order
to
keep
up
with
our
climate
action
and
resiliency
work
and
then
also
in
an
upcoming
council
discussion.
I
believe
we're
going
to
be
talking
about
how
we
would
like
to
commit
general
fund
reserve
money
as
well.
H
As
you
know,
surplus
money,
which
is
probably
the
same
thing
but
above
that
that
fun
balance
that
we
want
to
keep
of
16
or
whatever
it
is
so
again,
I'm
generally
supportive,
but
also
want
to
you
know,
reserve
this
conversation
for
that
discussion.
Whenever
we're
going
to
have
it-
and
this
obviously
can
be
one
of
the
items
that
we
consider,
but
my
understanding
was
again
on
on
the
12th
or
at
some
future
meeting.
We
were
going
to
discuss
this
so.
J
J
It
was
fairly
well
discussed
last
night
or
monday
night,
yeah
last
night
last
night
in
the
presentation
that
hitach
did
after
six
months,
so
that
last
shy
slide,
showed
the
general
fund
fund
balance
and
what
has
already
been
allocated
and
what
we,
what
staff
believes,
is
going
to
be
necessary
moving
forward
in
the
into
20.,
okay.
C
So
it
is,
it
is
after
eight
I
mean
mr
stoneback,
do
you
have
the
guidance
you
think
you
need?
I.
J
C
F
A
C
Not
here,
if
anyone
else
has
ever
been
through
it,
I
am
very
interested
in
it.
I
want
to
talk
to
you
more
about
this
multi-year
analysis.
I've
been
working
on.
I
want
to
integrate
that
in
there,
but
sherry
if
you're,
okay
with
that
that
maybe
we
could
talk
separately
about
it
and
not
have
other
people
go
through
it
again,.
I
H
C
C
A
Thing,
I
think
I
don't
know,
is
it
in
the
agenda.
I
guess
about
that
update
what
a
call,
let
me
see
the
line
of
credit.
I
mean
oh.
A
I
briefly
touched
on
this
subject
and
told
the
council
last
night
about
the
line
of
credit
requirement,
not
just
because
they're
okay,
you
guys
felt
that
yeah.
We
should
not
issue
the
bond
in
the
current
environment,
but
the
second
thing
is
the
cook
county.
Second,
installment
of
property
tax
is
delayed,
and
that's
where
I
might
need
the
money.
Some
of
the
funds
like
that
service
fund.
You
know.
A
Without
that
funding
we
would
have
a
tough
time
but
kind
of
where,
unless
I
transfer
the
funds
from
other
fund
to
pay
off
our
december
first
debt
service.
So
obviously
that
is
one
of
the
thing
in
terms
of
like
I
got
the
response.
One
response
I
just
got
from
one
of
the
bank
and
without
saying
the
names
of
the
two
local
banks.
The
rate
is
right:
around
370
to
380
for
a
15
million
dollar
line
of
credit.
One
of
the
bank.
A
Both
the
banks
said
we
won't
charge
the
unused
fee.
You
know,
but
one
of
the
banks
says
we
might
charge
at
least
they've
proposed
fifteen
thousand
dollars.
I
haven't
kind
of
just
I
just
looked
at
it
received
it
today.
Fifteen
thousand
dollar
closing
fee,
but
they
are
charging
the
rate
at
100
basis,
point
plus
30
day.
So
for
tom.
A
Bank
is
charging
30
days
so
far,
plus
150
basis
point,
but
no
closing
cost.
So
it
depends
yeah
if
we
use
the
funds
line
of
credit,
5
million
10
million.
Whatever
any
piece
of
that,
then
it
might
be
better
to
go
with
the
lower
rate.
If
we
just
kind
of
keep
it
open
yeah,
we
don't
need
it.
You
know
if
in
case,
but
particularly
with
the
property
tax
delay
and
looks
like
the
cook
county,
has
sent
the
email
offering
the
funding
to
some
of
the
distressed
communities.
A
It
looks
like
it
could
be
a
four
to
six
month
delay
and
particularly,
as
I
mentioned
in
debt
service
principle
and
interest
due
december
1st,
I'm
roughly
short,
five
to
six
million
in
debt
service.
The
other
funds
which
received
the
funding
from
the
tax
levy,
police,
pension,
fire
pension
library
library,
is
cutting
and
too
close.
A
They
have
around
three
million
in
fund
balance
and
cash
balance,
and
if
they
don't
get
any
second
installment
by
the
december
end,
they
must
have
used
their
entire
cash
balance
so
and
the
at
the
same
time
I
reach
out
to
our
financial
advisor
again
that
okay,
what
kind
of
a
market
is
that?
And
what
is
your
experience
in
the
last
week
about
the
market
and
that
rate
he
says
that
they
issued
just
one
a
level
20
year
bond
with
around
3.2
percent.
So
he
said
the
market
has
really
improved.
A
There
are
a
lot
of
transactions
versus
the
couple
of
months
back
in
june
when
we
got
the
premium
numbers.
So
I
just
wanted
to
share
this
kind
of
bigger
scenario.
Obviously
I
talked
to
the
council
last
night
and
what
are
your
feelings?
Real,
quick.
C
C
It's
an
interim
cash
flow
sort
of
mechanism.
If
you
can
avoid
a
long-term
bond
and
again
rates
still
are
relatively
high
high
council
member
kelly.
D
So
I
agree
to
take
the
line
of
credit
instead,
but
firstly,
look
at
please
look
at
surplus
again
I
we
weren't
able
to
get
the
total
balance
on
savings
from
staffing
this
year,
but
where
we
can,
I
would
say,
even
better
than
the
short
term
right
now.
Look
at
our
surplus
balances.
A
Okay,
so
I
mean
I,
I
see
here
that
about
the
line
of
credit,
because
it's
more
like
a
breach,
you're
right
yeah,
we
will
get
that
property
tax.
So
it's
a
matter
of
time.
You
know
four
months.
Five
months,
do
we
guys
have
any
opinion
on
the
capital
projects
funding
for
22,
which
were
approved
by
the
council
last
fall
as
a
part
of
22
budget,
as
the
rates
have
improved
and
it's
better
than
even
line
of
credit
rate.
You
know,
as
of
now.
C
A
I
A
I
mean
here's
the
thing:
yes,
we
can
continue
to
do
what
I
don't
know.
What's
the
kind
of
play,
the
game
where
okay,
if
the
money
comes,
you
will
pay,
but
this
10
million
dollar
or
whatever
the
fund
balance
8
million
in
the
cip
form
it's
all
identified
for
the
projects
which
were
approved
by
the
council
and
they
are
in
some
state
whether
it's
in
initial
design
architecture,
whatever
engineering
service,
sometimes,
as
I
said,
some
of
the
projects
like
I
dot
is
notorious
for
delayed
billing,
sometimes
by
years.
A
So
that's
why
we
are
sitting
on
cash.
You
know,
so
we
have
to
look
at
that.
Yes,
whether
we
want
to
kind
of
play
the
gate
and
wait
and
use
the
line
of
credit
in
the
worst
scenario.
If
I
that
comes
the
next
day
and
say,
yep
page
is
five
million
dollar
and
yeah.
We
kind
of
drop
on
this
thing.
Instead
of
issuing
the
part.
A
I
mean
my
recommendation
is
here's
the
thing
you
know
I
mean
yes
and
I
yeah
I
mean
seen
this
thing
that
okay
yeah.
We
have
some
front
balance
at
some
point
and
particularly
I'm
talking
about
projects.
Okay,
it
even
if
we
go
with
a
line
of
credit.
You
know
at
some
point.
A
We
have
to
have
it
that,
because
these
are
a
long
term,
you
know
the
other
thing
which
I
realized,
that
if
we
I
don't
issue
the
bond,
because
whenever
I
issue
the
bonds,
we
send
the
bond
order
and
bond
ordinance
to
the
cook
county,
so
the
levy
for
it.
Now,
if
I
don't
do
that,
it
has
to
be
funded
that
like,
if
I
take
a
line
of
credit,
the
interest
and
principle
has
to
come
out
of
our
own
fund
balances
our
own
cash,
because
the
county
won't
levy
that.
A
I
A
A
I
Know,
well
from
all
that
I
know,
and
I
don't
have
a
wall,
I
mean
rates
could
go
up
and
we
could.
I
A
And
I'm
sorry
yeah,
I
mean.
Let's
keep
that
in
mind.
I
propose
to
use
that
line
of
credit
mainly
for
my
property
tax
delay,
because
there
are
certain
payments
which
I
like
to
make.
You
know
so
like,
as
I
said,
debt
service
payment
coming
due
so
right
now
I
was
putting
the
numbers
together
and
the
debt
service
fund
is
short
around
five
and
a
half
to
six
million
dollars,
which
is
generally
a
second
installment.
A
You
know,
and
if
it
doesn't
come
by
december
first,
I
have
to
make
the
payment
now
either
I
find
the
money
in
three
different
funds
where
I
can
legally
take
it
as
a
loan
and
then
give
it
back
as
soon
as
I
you
know,
get
the
property
tax
money
or
I
use
a
line
of
credit
to
have
a
kind
of
a
clean
accounting
wise.
You
know
that
okay,
I
draw
upon
5
million
for
that
service.
Put
it
there
as
soon
as
a
month
or
2
months
later
I
get
the
money.
I
pay
off.
C
It
does
seem
that
there
should
be
some
element
of
a
line
of
credit
in
our
capital
structure
to
deal
with
exactly
what
you're
talking
about
temporary
liquidity
needs
and
not
play
games
with
other
funds
right.
So
I
agree
with
that.
I
think
you
know,
what's
the
right
number
to
cover
short-term
needs
for
situations
like
the
property
tax
delay,
okay
and.
A
C
And
then
for
the
capital,
I
think
we
could.
You
know
we
should
probably
look
at
yeah.
The
rates
have
improved.
Maybe
the
market
has
improved
somewhat.
It
probably
is
better
than
a
month
ago,
when
we
talked
about
it.
I
think
at
that
time
it
would
be
uncertain
if
we
could
have
even
gotten
a
bond
deal
done.
So,
if
we're
more
confident
now
that
there
is
it's
a
robust
market
and
the
rates
have
normalized,
then
we
could.
A
So
we
want
to
until
the
next,
at
least
so
that's
why?
Because
if
we
want
to
have
a
kind
of
move
forward,
obviously
I
have
to
go
to
the
council
with
the
ordinance
yeah.
The
committee
feels
that
yeah.
It
says,
let's
wait
at
least
one
more
month
to
see
the
trend.
I
mean
I'm
just
like
trying
to
get
the
yeah
interest
of
the
committee
members
and
the
thoughts
about
the
council.
A
A
No,
no,
no
I'm
good
hold
on
sorry.
The
total
jio
bond
proposed
amount
was,
I
think,
15
million.
The
9
million
number
is
what
we
call
a
tech
supported.
I
mean
we
have
to
levy
for
it
that
it's
paid
for
by
the
property
tax.
The
other
6
million
is
paid
for
by
the
other
funds
like
waterfront
revenues,
parking
for
revenue,
tip
fund
revenue.
So
it's
not
a
tax
levy
increase
because
of
that
bond
issue.
A
F
A
Thing
that,
because,
as
I
said,
I
just
got
the
proposal
one
of
the
proposals
today
and
obviously
I
I
will
have
to
come
down.
That's
fine
yeah.
H
A
month,
so
I
have
time
to
review
it
thoroughly
and
ask
questions
in
between
meetings
that
would
that
would
be.
That's
would
be
my
preference,
okay.
A
A
H
A
A
And
potentially
I
see
that
line
of
credit,
but
I
guess
the
members
and
the
councilmen
want
to
know
more
about
the
bond
issue
for
cip
side
right.
Okay
makes
sense.
I.
C
I
agree:
what's
the
right
amount
of
the
line
of
credit
to
deal
with
with
some
safety
in
there
for
temporary
cash
flow
needs,
and
so
I
think
we
can
look
for
a
recommendation
for
you.
What's
that
and
then
on
the
on
the
capitol,
it
seems
like
the
markets
have
improved,
but
let's
wait
and
see
where
you
recommend
it.
What
the
amount
should
be.
Okay,.
A
Try
to
keep
tax
supported
debt
under
10
million,
and
we
try
to
one
of
the
reason
is
we
generally
pay
off
10
million
in
principle
every
year,
so
we
try
to
kind
of
before
we
add
the
new
debt,
you
don't
kind
of
liquidate
the
same
amount
of
debt,
yeah.
C
C
I
C
B
C
Is
there
anything
else
in
the
group?
Otherwise
I
guess
we
can
move
to
adjourn.