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5.4. SR 11-09-2009~lk~`~ River its ~uncil MEMORANDUM L®ri ~hns®n, ity rninistrat®r a ®venlber , 249 `To Z I ud~ I~ern 5.4. There ate several 2010 budget items on Monday's worl~session agenda. None of these items require action at this time. All of the budgets and the tax levy will be adopted on December 7 after the public has had an opportunity to comment, First, staff will present the proposed Liquor and wastewater budgets. See the attached memo from frnance director Tim Simon for additional detail on these budgets, The next item is setting the flexible benefits plan amount for next year. The proposed 2010 budget includes a five percent increase in the City's contribution to the flexible benefits plan. Traditionally, the inc~.•ease is applied to each monthly contribution amount. However, the first year the City implemented a high deductible plan with a health savings account tHSA}, the flexible benefit increase was distributed in part to an increase yin the monthly contribution and in part as a contribution to the HSA of employees selecting the high deductible plan. This year, because the insurance renewal is decreasing premiums for the two deductible plans and increasing very slightly for the co-pay plan, staff is proposing that the City's contribution be allocated differently than an across the board increase. The cost to the City remains the same under either proposal. The proposal is outlined in the attached memo from Lauren wipper, human resource representative. She and Z will be prepared to answer questions about the proposal at the meeting. The thud budget item is to review possible additional reductions to the General Fund budget. At the September S meeting, the Council requested that possible budget adjustments be identified to allow for a levy reduction of X141,420. A list of possible reductions will be presented to the Council at the worksession. ~f the Council approves these additional adjustments, the levy for the General Fund would be the same as last year's levy. The total levy adopted by the Council in September is already slightly less than one percent lower than last year's levy. The levy would decrease almost two percent or $219,72 if these additional reductions are approved. The additional reduction of $41,420 spread over the preliminary estimated net tax capacity of 25,055,9(9 results in a tax rate decrease of .0056, or around $10 for an average value residential property. Finally, Tien Simon will distribute the revised Capital improvement Plan document with the Council's adjus~xnents included so the Council has time to review it before it is adopted in December.