HomeMy WebLinkAbout8-2-23 Agenda Documents
Finance Department
City Hall, 215 Church Avenue P.O. Box 1130 Oshkosh, WI 54903-1130 920.236.5005 http://www.ci.oshkosh.wi.us
LONG RANGE FINANCE COMMITTEE AGENDA (Revised)
August 2, 2023
5:15 PM
To Whom It May Concern:
PLEASE NOTE the City of Oshkosh Long Range Finance Committee will meet on Wednesday,
August 2, 2023, at 5:15 pm, in Room 404 at the Oshkosh City Hall, 215 Church Avenue.
ROLL CALL
I. Citizen Input - (Up to the first 15 minutes of meeting – can be regarding any City Finance
topic)
II. Approval of June 7, 2023 Minutes
III. Special Assessment Rates
IV. Direction on Future Policies
V. Next Meeting Date & Agenda Items – October 4, 2023
VI. Adjournment
If you have any questions, please call the Finance Office at (920) 236-5005 between 8:00 am – 4:30 pm
Monday – Friday.
Finance Department
City Hall, 215 Church Avenue P.O. Box 1130 Oshkosh, WI 54903-1130 920.236.5005 http://www.ci.oshkosh.wi.us
MINUTES FOR THE LONG RANGE FINANCE COMMITTEE
June 7, 2023
The Long Range Finance Committee meeting was held on Wednesday, June 7, 2023, at 5:15pm in Room
404 at City Hall.
The meeting was called to order by Russ Van Gompel at 5:15pm.
Members Present: John Zarbano, Adam BellCorelli, Todd Hutchison, Koby Schellenger
Members Absent: Andrew Kramp, Mike Ford
Staff Present: Russ Van Gompel – Director of Finance, Hailey Palmquist - Assistant Director of
Finance, Denise Edwards – Finance Management Analyst, Kelly Nieforth –
Director of Community Development
GOEDC Present: Tricia Rathermel – President & CEO, Kathy Griese – Director of Economic
Development
ROLL CALL
I. Citizen Input
None
II. Approval of April 5, 2023 Minutes
MOTION TO APPROVE: Adam BellCorelli; 2nd John Zarbano
CARRIED: Approved unanimously, no added comments
III. Elect Chair and Vice-Chair
City Council reviewed the committees, decided on 5 Members and up to 2
alternates
Andrew Kramp is an alternate and if you know of someone that wants to be an
additional alternate, submit their name to council
o MOTION TO NOMINATE MIKE FORD TO CHAIR: Adam BellCorelli;
2nd Jon Zarbano, carried unanimously.
o After 3 Calls for other nominations, no other candidates were nominated.
Finance Department
City Hall, 215 Church Avenue P.O. Box 1130 Oshkosh, WI 54903-1130 920.236.5005 http://www.ci.oshkosh.wi.us
o MOTION TO APPOINT MIKE FORD TO CHAIR: Adam BellCorelli;
2nd Jon Zarbano, carried unanimously.
o MOTION TO NOMINATE ADAM BELLCORELLI TO VICE CHAIR:
Adam BellCorelli; 2nd Jon Zarbano, carried unanimously.
o After 3 Calls for other nominations, no other candidates were nominated.
o MOTION TO APPOINT ADAM BELLCORELLI TO VICE CHAIR: John
Zarbano; 2nd Koby Schellenger
o CARRIED: Approved unanimously
IV. Update from GOEDC (Greater Oshkosh Economic Development Corporation)
Tricia Rathermel and Kathy Griese, with the help of Kelly Nieforth, presented on
the history, purpose and objectives of GOEDC.
They are a funding entity that assists in funding the gaps in finance for community
businesses for expansion or relocation in Oshkosh. They are both Public and
Private. They receive funds and are still able to be confidential with their clients.
They shared success stories and partner that have come along the way for their
efforts.
Greater Oshkosh Revolving Loan Fund: Supports existing businesses of at least 2
years of operation for economic development purposes
Grater Oshkosh Capital Catalyst Fund: Supports entrepreneurship, early growth,
and start-up businesses and assists in consulting
Greater Oshkosh Emergency Response Loan Fund: Supports clients in need
Winnebago County Rapid Recovery Loan Fund: Funds are available to help
V. Allocation of funds to Capital Catalyst Round 4
GOEDC will cover 60K and the Revolving Loan Fund will cover the other 65k to
equal 125k. Consensus Agreed
VI. Cash Handling Policy
Transfer of cash handling to the bank from PD confirmed, cash is in a locked bank
bag, video cams and logs are kept on transactions
Cashiers are trained on how to detect counterfeit cash
MOTION TO RECOMMEND TO COUNCIL: John Zarbano;
2nd Koby Schellenger
VII. Next Meeting Date & Agenda Items
Meeting set for August 2, 2023 at 5:15pm
Next Agenda:
o Update on policies
o Discuss interest rates on Special Assessments
VIII. Adjournment
MOTION TO ADJOURN: John Zarbano; 2nd Koby Schellenger
CARRIED: Approved unanimously
Meeting adjourned at 6:19pm
Potential Policy Handbook
Created July, 2023
General Operations Policy ………………………………………………………3 - 4
Purchasing Policy (2021)…………………………………………………………5 - 10
City Issued Purchasing Card Policy ……………………………………….…..11 - 13
Capitalized Fixed Assets Policy ………………………………………………..14 - 15
Capital Improvement Plan Process and Policy (2021)……………………….16 - 17
Capital Improvement Budget Policy (2021)…………………………………...18 - 19
Cash Handling (2023)
Budget Development Policy (2023) ..………………………………………….20 - 21
Operating Budget Policy ………………………………………………………..22 - 23
Revenue Policy ………………………………………………………………….24 - 25
Fund Balance Policy (2023)…………………………………………………….26 - 27
Gift - Donations
Investment Policy (2020)………………………………………………………..28 - 32
Debt Management Policy (2019, 2022)……………………………………….33 - 35
TIF Policy
Policy in place
Recently reviewed by Long Range Finance
CHAPTER 21
PUBLIC CONSTRUCTION AND SERVICES / METHODS OF PAYMENT /
SPECIAL CHARGES / SPECIAL ASSESSMENTS
The City of Oshkosh finds that it is necessary to protect the health, safety, welfare and
property of its residents and business owners through the installation, construction,
reconstruction and maintenance of public works and facilities including but not limited
to water mains, services, and appurtenances; sanitary sewer mains, services and
appurtenances; storm sewers mains, services and appurtenances; public streets and
sidewalk; bike and pedestrian ways; landscaping; street lighting and associated
amenities.
The City of Oshkosh also finds that it is necessary to provide reasonable, equitable and
sustainable funding sources for these purposes which may include public financing
through bonding or other means, special assessments, special charges and financing
through utilities. The City has created and maintains separate utilities for water (Chapter
28 of this Municipal Code), wastewater (Chapter 24 of this Municipal Code), and storm
water (Chapter 14 of this Municipal Code).
ARTICLE I. SPECIAL CHARGES
SECTION 21-1 SPECIAL CHARGES
Special Charges may be imposed against real property for current services rendered by
allocating all or part of the cost of the service, together with an administrative fee as may
be adopted by Resolution of the Council, to the property benefited as provided in Sec.
66.0627 of the Wisconsin Statutes. Where such charge is specifically authorized by a
specific provision within this Municipal Code, such provision shall constitute notice of
the special charge, except as additional notice may be required by statute or ordinance.
ARTICLE II. SPECIAL ASSESSMENTS
SECTION 21-2 SPECIAL ASSESSMENTS POLICY
The City of Oshkosh “Policy for Special Assessments” as adopted by the Common
Council shall be kept on file in the Office of the City Clerk, the Finance Department and
in the Office of the City Engineer within the Department of Public Works for the City of
Oshkosh. Copies of the Policy shall be available for public inspection during usual
business hours.
SECTION 21-3 SPECIAL ASSESSMENTS AUTHORIZED
(A) In addition to any other methods provided by law, the cost of installing,
constructing or maintaining any public improvement or providing any current
service may be charged in whole or in part to properties benefitting from the
installation, construction or maintenance of the public improvements or current
service and special assessments may be levied against the properties benefited in
accordance with Subchapter VII of Chapter 66 of the Wisconsin Statutes and the
City’s Special Assessment Policy. Any assessments not provided for within the
policy or deviations from the provisions of the Special Assessment Policy shall be
specifically approved by the Common Council. Upon certification, property
owners may pay the assessment in accordance with the following sections.
(B) Any special assessment levied under this ordinance shall be a lien against the
property assessed from the date of the final resolution determining the amount of
the levy.
(C) Any person against whose property a special assessment is levied may appeal
therefrom in the manner prescribed by Section 66.0703 of the Wisconsin Statutes
within ninety (90) days of the date of the final resolution.
SECTION 21-4 CERTIFICATION OF FINAL ASSESSMENTS / NOTICE OF
ELECTION OF INSTALLMENT PAYMENTS
(A) Upon acceptance of the particular public improvement involved, the Board of
Public Works shall issue a Certification of Final Levy of Special Assessments
similar to the Certificate specified in Section 66.0713 of the Wisconsin Statutes.
(B) Upon certification of the project by the Board of Public Works:
(1) The City Clerk shall publish as a Class 1 Notice, an Installment Assessment
Notice similar to the notice specified in Section 66.0715(3)(e) of the Wisconsin
Statutes stating that the City has determined to permit collection of the same
in annual installments as specified in this Article and the initial and final
resolutions of Council.
(2) The Finance Director shall notify all property owners who are eligible to make
an election for payment under the provisions of this Article that they shall have
thirty (30) days from the date of the notification to select a payment option.
(C) The election to utilize an installment plan as provided in Sections 21-6 through 21-
8 below shall be made in writing by the property owner on forms supplied by the
Finance Department.
SECTION 21-5 PAYMENT IN FULL
Upon notification by the Finance Director pursuant to Section 21-4 above, an owner may
pay the special assessments in full prior to November 1st; elect to pay the entire
assessment on that year’s property tax bill or may select one of the installment plans
provided below.
SECTION 21-6 FIVE-YEAR INSTALLMENT PLAN
The first installment shall include a one-fifth (1/5) portion of the principal of the
assessment. Each subsequent installment shall include a like portion of the principal and
one (1) year's interest at the rate of four (4) percent per year upon the unpaid portion of
such assessment.
SECTION 21-7 TEN-YEAR INSTALLMENT PLAN
(A) The property owner shall be deemed to accept this plan unless the property owner
pays the amounts due by November 1st in accordance with section 21-5 or files
with the Finance Director an election to pay the special assessments in accordance
with section 21-6 or section 21-8.
(B) The first installment shall include a one-tenth (1/10) portion of the principal of the
assessment. Each subsequent installment shall include a like portion of the
principal and one (1) year's interest at the rate of four (4) percent per year upon
the unpaid portion of such assessment.
SECTION 21-8 FIFTEEN-YEAR INSTALLMENT PLAN
The first installment shall include a one-fifteenth (1/15) portion of the principal of the
assessment. Each subsequent installment shall include a like portion of the principal and
one (1) year’s interest at the rate of four (4) percent per year upon the unpaid portion of
such assessment.
SECTION 21-9 PRORATED INTEREST
Any property owner on an installment basis may pay all remaining installments, or any
part thereof, together with interest at the rate of four (4) percent per year through the day
of receipt of payment, provided, however, that between November 1 and December 31
of each year, the one (1) installment with interest which is placed on the current tax roll
must be paid as shown on the tax roll.
SECTION 21-10 PAYMENT OF CONNECTION CHARGES
(A) Except as may otherwise be prohibited by Wisconsin Statutes or Rules of the
Public Service Commission, property annexing to the City shall pay a connection
charge, which is calculated at rates equal to the special assessments previously
levied against benefiting properties located within the City limits for public storm
sewer, public sanitary sewer main and/or public water main, at such time as the
annexation procedure is officially completed.
(A) Within the first ten (10) years after an assessment is levied, a connection charge
may be prorated upon request of the property owner. The total amount of the
connection charge shall be divided by the number of years remaining under the
original ten (10) year installment plan available to other property owners and that
proportional amount of the principal of the assessment together with interest
thereto at the rate of four (4) percent per year shall be paid each year for the
remaining number of years. The Finance Director shall maintain a schedule of all
ten (10) year installment assessment plans and the payments made thereon.
Connection charges from any period greater than ten (10) years must be paid in
full.
SECTION 21-11 SPECIAL ASSESSMENTS - DEFERRED PAYMENT
The Common Council may by resolution direct the Finance Director to pay all, or any
portion of special assessments or special charges extended upon the current or next tax
roll for any property the Council determines shall be eligible for deferment for payment.
The Council may provide for annual interest upon any amounts deferred under this
provision.
SECTION 21-12 SEVERABILITY
In the event any section, subsection, clause, phrase or portion of this ordinance is for any
reason held illegal, invalid or unconstitutional by any court of competent jurisdiction,
such portion shall be deemed a separate, distinct and independent provision, and such
holding shall not affect the validity of the remainder of this ordinance. It is the legislative
intent of the Common Council that this ordinance would have been adopted if such
illegal provision had not been included or any illegal application had not been made.