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City Council Finance Committee <br />Meeting Minutes <br />04/22/19 <br />Page 7 of 8 <br />Incremental budgeting <br />Budgeting for Objectives (BFO) <br />Member Lipton stated that positions and priorities need to be evaluated. City <br />Manager Balser stated that she does not want to do a lot of work on this matter <br />before the November election, as there will be new Council Members with possibly <br />different objectives. <br />STAFF REPORTS/UPDATES/DISCUSSIONS <br />Finance Committee Work Plan Review <br />The Finance Committee reviewed the Work Plan. Members discussed the <br />"Review Expenditure Cost Allocations" item for Q4. Chairperson Maloney stated <br />he did not want to allocate indirect costs, noting that program budgeting is very <br />complicated as it is. City Manager Balser stated that there is no level of precision <br />to meet expectations. Director Watson added that there are too many <br />subprograms to effectively match revenue and expenses. <br />Discussion on Delinquent Sales Tax Enforcement <br />Finance Director Kevin Watson stated that the Tax Department staff would be <br />scheduling a meeting with representatives of the Municipal Court and Police <br />Department to discuss the process of citing violations of the Sales & Use Tax Code <br />into Municipal Court, stating that the process has not been as smooth and efficient <br />as was hoped. <br />Tax Manager Penney Bolte reviewed the current enforcement policies and <br />procedures for delinquent taxpayers with the Finance Committee Members. Such <br />activities currently include: <br />Missing Filer Letter Notification <br />Assessment of Taxes Notice <br />Filing Municipal Tax Liens with Boulder County Clerk & Recorder <br />Certifying Delinquent Taxes to Boulder County Treasurer (optional) <br />Requesting Louisville Municipal Court issue Summons <br />Distraint Warrant/Seizure <br />Ms. Bolte stated that the City has never seized a business for non-payment of <br />taxes, and highlighted the pros and cons of such activity, including the total loss of <br />outstanding taxes when such businesses are seized and assets auctioned by other <br />governmental authorities. <br />The Finance Committee stated that the processes in place seem appropriate, but <br />to let the Committee know if their assistance or action is needed. <br />DISCUSSION ITEMS FOR THE NEXT REGULAR MEETING <br />8 <br />