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Council Study Session Minutes—August 9, 2010
At 7:48 p.m. Mayor Maxwell called the regularly scheduled Anacortes City Council study session of
August 9, 2010 to order. Councilors Kevin McKeown, Nick Petrish, Erica Pickett, Brad Adams, Bill Turner
and Cynthia Richardson were present. Brian Geer was absent.
Finance Update
Finance Director Steve Hoglund presented a financial update for the year to date through July.
Mr. Hoglund began with the July 15, 2010 Compliance Report showing that the City's investments were in
compliance with its investment policy with the exception of cash in the bank which was 12% rather than
10%. Mr. Hoglund explained that was a temporary situation due to a maturing instrument and said that all
holdings are now back in compliance. He added that that currently the interest bearing bank account
earns a better rate than the LGIP. Mrs. Pickett asked for an explanation of"LGIP." Mr. Hoglund explained
this is the Local Government Investment Pool which is managed by the State Treasurer to the same
standards as City investment policy: very secure, very stable and highly liquid.
Mr. Hoglund then reviewed revenue streams. He said sales tax revenues are up vs. last year on a
monthly and YTD basis. He said Anacortes is the only city in the county that can say that but warned
sales tax may taper off as several large construction projects finish up. Mr. Turner asked what the
numbers would look like without those projects. Mr. Hoglund replied that revenue would be about at
budget. He said real estate excise tax (REET), which is used exclusively for public works projects, is also
up over last year YTD. Mr. Petrish asked the difference between REET I and REET II. Mr. Hoglund said
these are two portions of the tax, the second portion only being allowed for jurisdictions that meet the
statutory requirements of the Growth Management Act. Mrs. Richardson asked if REET is collected on
commercial properties or only residential. Mayor Maxwell said both, but not on publicly owned properties.
Mr. Hoglund concluded that impact fees from building permits (including street, parks and recreation and
fire impact fees) are also trending up vs. last year.
Mr. Hoglund then reviewed General Fund Revenues by category as compared to budget. He said sales
taxes are ahead of budget for reasons already discussed, utility tax is slightly behind because Comcast is
now submitting a portion of its payment as a franchise fee instead of a tax, building permit fees are
slightly below budget but still up over last year, grants are ahead of budget due to the Shoreline Master
Program grant, liquor/beer excise tax is ahead of budget, Liquor Control Board profits are right at budget,
overhead from enterprise funds and interfund charges are right at budget, fines and forfeits are ahead of
budget, and interest is below budget due to very low rates in the market. Mr. McKeown asked if the
current interest rates are the lowest Mr. Hoglund had ever seen and Mr. Hoglund agreed. Mr. Turner
noted other cities are dipping into cash reserves and asked if Anacortes will have to do that this year. Mr.
Hoglund said as of mid-year the City is trending to break even.
Mr. Hoglund then reviewed General Fund expenditures by category compared to budget. He explained
that legislative expense is ahead of budget because election costs are paid as a lump sum at the
beginning of the year, Parks and Recreation is ahead of budget due to summer being the high activity
part of the year, and non-departmental expenditures are ahead of budget because insurance premiums
are paid early in the year. Mrs. Richardson noted judicial expense is slightly ahead of budget and asked
why. Mayor Maxwell explained the new contracts for public defender and prosecutor issued at the
beginning of the year came in slightly higher than budget after the budget was set.
Mr. Hoglund then provided a snapshot view of all funds compared to budget. He said Fund 105 (Arterial
Street) expenditures are ahead of budget because the budget amendment for 6th Street has not yet
occurred. Fund 110 (Ambulance) revenue is under budget because sales tax revenue on March Point is
down. Mayor Maxwell pointed out that the Emergency Medical Services Commission is now considering
the balance of fire vs. medical reimbursement to this fund which could help the balance. Fund 401
(Water) expenditures are ahead of budget due to the treatment plant project design and revenue is under
budget because the budget anticipated using cash reserves; when the water revenue bonds are issued
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these reserve funds will be reimbursed. Mr. Turner asked when the bonds will be issued. Mr. Hoglund
said towards the end of the year. Mrs. Pickett asked what is the revenue source for Fund 109 (police
substance abuse). Mr. Hoglund said property tax. Finally, Mr. Hoglund explained that Fund 501
(Equipment Rental) expenditures are ahead of budget because all equipment is typically purchased early
in the year out of cash reserves including the fire truck purchased this year. Mr. Adams asked what Fund
180 (Community Development) is used for. The Mayor listed the urban renewal area, boat launch, DNR
lease, CDBG, and so on.
Mr. Hoglund then provided a preview of upcoming financial events. He said the General Fund will likely
loan the Water Fund money for design of the treatment plant and when the water revenue bonds are
issued the General Fund will be paid back with interest. Mrs. Richardson asked how the Tesoro shut
down has affected water sales. Mr. Hoglund said they are down some but Tesoro is still using water. The
Mayor said they are using about one third of normal. Mrs. Richardson asked if that will influence the bond
issue. Mr. Hoglund said no, Tesoro has given all indications that they will be coming back on line so the
temporary shut down should not affect bonds. The Mayor said Tesoro anticipates being back on line in
September. Mr. Hoglund said the Solid Waste fund, which has a strong cash balance, may also loan
money to the Storm Drain fund for the dredging project using the same five year payback schedule as
the utility payments. Mrs. Pickett asked why there are different interest benchmarks for the two loans
discussed. Mr. Hoglund said it depends on the duration of the loan: the loan to the Water Fund will be
less than six months and the loan to the Storm Drain fund will be for five years. Mr. Turner pointed out the
City is providing staffing for the dredging project at no charge. The Mayor agreed and noted dredging
clients would never get such a favorable interest rate at a bank.
Mr. Hoglund advised that a budget amendment will come before Council in the near future to update
Fund 105 for the 6th Street project and that an ordinance will come before Council in the near future for
the utility tax change discussed at the last Council meeting. Mr. Hoglund provided an expanded list of
governmental customers who will be affected by the utility tax. The Mayor and Council thanked
Mr. Hoglund for his presentation.
There being no further business, at approximately 8:20 p.m. Mayor Maxwell adjourned the regularly
scheduled study session of August 9, 2010.
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