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HomeMy WebLinkAbout09/26/2011~~-----·--~-~ BAKERSFIELD A G E N DA SUMMARY REPORT REGULAR MEETING OF THE BUDGET AND FINANCE COMMITTEE Monday , Septe mber 26 , 2 011 12:00 p .m . City Hall North -Conference Room A 1600 Truxtun Avenue Bakersfield , CA 93301 The meeting was called to orde r at 12 :01 PM 1. ROLL CALL Committee Members: Russell Johnson , Chair Sue Benham Ken Weir Committee members present : Councilmember Russell Johnson, Chair Council member Sue Benham Councilmember Ken Weir Staff present : Alan Tandy , City Manager Rhonda Smiley , Asst . t o the C i ty Manager Steven Teglia, Asst . to the City Manager Chris Huot Administrative Analyst Joshua Rudnick , Deputy City A tt orney Jessalee Talley , Deputy C i ty Attorney Nelson Smith, Finance Director Sandra J i menez , Asst. Finance D i rector Najir Nur i dan , Police Captain Georgina Lorenzi, Asst. to the PW Director Joe Navarro, Rec & Park Bus i ness Manager 2. ADOPT JULY 25, 2011 AGENDA SUMMARY REPORT Adopted as submitted. AGENDA SUMMARY REPORT Budget and Finance Committee Meeting Monday , September 26 , 2011 Page 2 3. PUBLIC STATEMENTS None 4. NEW BUSINESS A. D i scussion and Committee Recommendation Regarding Review of Auditor Rotation Policy -Smith Finance Director Nelson Smith provided a brief summary of the City Council Resolution # 040 -05 , adopted in 2005 , which required a change of auditors no less than every five years and that the current auditor firm be excluded from the competitive process for the upcoming audit term. Finance Director Sm i th also stated that in a recent review of the Government Finance Officers Association (GFOA) best practices, the GFOA no longer recommends the exclusion of the current auditor firm from the competitive selection process; especially when the availability of qualified public sector auditor firms may be limited . Staff will soon begin a new Request for Proposal (RFP) selection process as the City is currently in year five of a five year auditor contract commitment. In an effort to provide a competitive bidd i ng element and not limit the Committee 's options when selecting a qualified firm for the next auditor cycle, amending the City 's policy regarding the inclusion or exclusion of the current auditor firm is necessary . Committeemember Ken Weir asked how many responses are usually received in r esponse to the RFP and how many notifications are distributed. Finance Director Smith stated there were two responses received in each of the last two selection processes since the policy was enacted. There are a total of approximately 15 to 20 notices sent out to various sized firms in Kern County , Los Angeles, Fresno , and Sacramento areas . Committeemember Sue Benham stated that due to the small number of f i rms who participate in the RFP process it would be wise to allow the current firm to be i ncluded in the upcoming process. Committeemember Benham made a motion to amend the current policy to allow the current auditor firm to be included in the upcoming competitive p r ocess . The motion was unanimously approved. B. Discussion and Committee Recommendation Regarding Wastewater Revenue Bond Variable Rate Debt -Smith F i nance Director Nelson Smith stated Dexia , the City 's liquidity provider , is causing a rate increase on the City's Wastewater Revenue Variable Rate Bond because the Belgian-French bank has significant exposure to the governmental debt with the country of Greece which will possibly be downgraded by the Standard & Poor 's rating agency which has resu l ted i n lack of interest by investors to hold any AGENDA SUMMARY REPORT Budget and Finance Committee Meeting Monday , September 26, 2011 Page 3 type of bond(s) associated with Dex i a. The bonds have been remarketed, but at a higher interest rate , from 0 .5% to about 3.0 %. It is a significant difference and t he additional costs will continue to compound . Finance Director Smith said there is an option to alleviate the increase in rate to the bond; buy down a portion of the bond to lower the interest rate on the rema i ning bond and change the liquidity provider. There is a fund balance in the sewer fund which can be used to do so . Committeemember Sue Benham made a motion to have staff prepare a proposed budgetary act i on to facilitate both the bond call and the change in liquidity provider for approval by the full City Council The mot i on was unanimously approved . 5. COMMITTEE COMMENTS None 6. ADJOURNMENT T he meeting adjourned at 12 : 14 PM c c : Honorable Mayor and Cit y Counci l