Columbia Association Budget Committee Minutes (September 26, 2007)

In attendance:
* Committee: Mary Chiu, James Howard, Roger Hultgren, Dan Woodruff
* Others: Phil Kirsch, Gail Broida and Joel Broida (CA Bd reps), Michelle Miller, and Rob Goldman

The meeting began at approximately 7:35pm. The agenda was approved and no other residents were in attendance (for resident speak-out). The minutes from Aug 22nd were approved.

Rob Goldman and Michelle Miller were present to discuss their recommendations for changes to the budget format (BAC Charge # 2).

The first recommended change is to have an Aquatics Summary budget page (roll-up). This would include the Swim Center (existing page), the Outdoor Pools (existing page), and the Indoor Pools which are now part of the fitness center budget pages. Rob stated that although the fitness clubs include the pools, the fitness center managers are not accountable for the pool operation. The management of all the indoor pools has been consolidated (for likeness of operation aspects such as safety and personnel requirements). This was a recommendation by the Aquatics committee some time ago, and has worked well. However it is difficult to track to expenses of the Aquatics in the current format. A template for the budget sheets (summary roll up and individual) was provided to the BAC. Michelle and Rob are working within CA to make sure that all the data are available and can be allocated accurately and fairly among the functions within the fitness centers.

The second recommended change is to have a Youth Services Summary budget page (roll-up). This would include the Camps, KidSpace (currently within the Fitness Clubs), School Age Services, and Teen Center/Teen Outreach Programs. Again, this is to better reflect the operating expenses more in line with management responsibility and accountability.

A third recommendation was to incorporate the Family Life budget pages (142-4) into the City-wide grants page (146-8). Family Life leases a building in Wilde Lake Village Center. It is a 5-year lease. This would be reflected as rental income in the City-wide grants page.

The next topic of discussion was a follow-up to the village assessment share charge. The general indication was that there was general satisfaction with the allocation and its “fairness”, but that there should be tweaks in the following areas: contingency fund complexity, salary compensation, utilization reports (no value), and the limitations on the reserve of 15%. Roger provided the BAC members with a summary of the population, leasable square footage, and total square footage for each village. The committee then split up the villages among the 4 members to analyze and re-compute the base year for each village as follows: James – DS, HR; Roger – WL, OM, TC; Dan – RH, OB, KC; Mary – LR, HC. With this assignment, further discussion of the allocation methodology was deferred until next meeting.

The medical benefits issue discussion was deferred until a later date, pending the negotiations between CA and the villages scheduled for later in the week.

The meeting was adjourned at approximately 9:30pm.