HomeMy WebLinkAboutMinutes - Finance Committee - 08/19/2013 -r
_____C .Finance Administration_____I 0 215N Mason——II 2’~FIoorI-Ort CoLLins Fort Collins,CO 80522
970.221.6788~~o~2~782-fax
Council Audit &Finance Committee
Minutes
8/19/13
10:00 to 12:00
CIC Room
Council Attendees:Mayor Karen Weitkunat,Ross Cunniff,Bob Overbeck
Staff:Darin Atteberry,Mike Beckstead,Megan Bolin,Steve
Catanach,Kevin Gertig;Brian Janonis,Diane Jones,
Mindy Pfleiger,Lawrence Pollack,Lance Smith,Jon
Haukaas,Kurt Ravenschlag;Steve Roy,John Voss,
Katie Wiggett
Others:Dale Adamy
Approval of the Minutes
Bob Overbeck moved to approve the minutes for the July 15,2013 and the August 8,2013 meetings.
Mayor Karen Weitkunat seconded the motion.Minutes were approved unanimously.
2014 Budget Revisions —in Advance of the September 10 Work Session
Lawrence Pollack presented the recommended revisions to the 2014 Budget;an Appropriations
Ordinance is scheduled to go to first reading October15 and a second reading November 5.
Lawrence went through the individual recommended changes.City-wide,supplemental appropriations
recommended total $8.1 million.The following are key objectives which the recommendations line up
with:
.Address stated Council priorities
•Cover increased costs for power
•Complete funding for North College Improvements
•Maintain fund balances and start rebuilding reserves in the General Fund to support future
needs and economic uncertainty
The recommended 2014 budget supplemental appropriations meet these goals.
City Manager Darin Atteberry noted that the City’s two year budget process encourages a conservative
approach,keeping a strong fund balance.The two year process is also an important part of Budgeting
for Outcomes (BFO),a very transparent process in which staff recommends and council decides.
C
ins
Review Utility Rates
Lance Smith noted that the 2013-14 City Budget included rate increases for the Water and Wastewater
utilities.The proposed rate increases for 2014 are necessary to fund the capital improvements and
ongoing operating expenses as outlined in the 2013 14 City Budget.Below are the 2014 Proposed Rate
Increases:
•Electric—2.0%
•Wastewater—3.0%
•Water—4.0%
A new development fee is being proposed for the Water Fund to provide sufficient funding to fully
utilize accepted water rights throughout the year.This fee,called the Water Right Utilization Fee
(WRUF),is necessary to ensure that new development not only provides water rights necessary to serve
the development but also the capital associated with developing the water storage required to fully
utilize those water rights.Currently the City of Fort Collins accepts water rights from several different
irrigation companies to meet the raw water requirements for development purposes.Some of these
water rights come with short-term storage,but most do not have any storage associated with them.In
order to fully utilize those rights to meet the demand for water throughout the year it is necessary to
have sufficient storage capacity.Because the duration and magnitude of the flows from each of the
irrigation ditch company is unique,the amount of such storage depends on the specific water rights.
Thus,the new fee will vary by the water right source.
For the Electric utility,the increase is composed of a 1.5%increase from Platte River Power Authority
and $500,000 for the second phase of the Fort Collins Solar Purchased Power Program.Electric
Development Fees are being reviewed for 2014 and will be included in the Electric Rate Ordinance on
October 15.
Staff has presented the proposed changes in rates and fees to the Energy Board on August 8 and the
Water Board on August 15 for their preliminary review.No action was requested of the Boards at these
meetings.Staff will meet with these Boards again before the First Reading of the Rate Ordinances in
October and provide the Board recommendations with the Ordinances.Staff will present the rate class
specific increases and the proposed changes to the development fees to City Council at the September
24 Work Session.
The First Reading of the 2014 Utility Rate Ordinances is scheduled for October 15.
Bob II Update
Mike Beckstead opened a discussion on the potential renewal of the current community capital
improvement tax,Building on Basics (BOB).He noted that,historically,Fort Collins has a long history of
voter approved sales tax initiatives targeted for major capital projects.The current initiative,BOB,was
approved in 2005 and is a quarter cent tax which has helped finance such projects as the Lincoln Center
renovation,the Museum of Discovery and the Senior Center expansion.BOB expires December 31,
2015.Mike presented a graph showing the other taxes that are also due to expire in 2015,noting that
the transportation/street maintenance 34 cent tax will expire at the same time as BOB While staff is
currently working on renewing BOB,they are also conducting a revenue diversification study that would
enable the Council to possibly replace the transportation 34 cent tax with a transportation fee.Staff will
r
look for direction from Council at the November26 meeting.If Council decides to continue with a
transportation tax,this effort will be combined with the BOB renewal effort.
Diane Jones continued the discussion,noting that staff hoped to find out if Council Finance supports
pursuing a renewal of BOB,and if so at which election time.Staff also hoped to learn more about the
types or categories of City capital improvements that should be considered and highlighted as staff
begins to create a potential list of community capital improvements.Staff has begun reaching out to all
departments to identify potential projects based on existing master plans and BFO initiatives.
Should the City move forward with another community capital program and tax initiative to fund the
program,we can consider the following election dates:
•November 2014—staff recommendation
•April 2015
•November2015
Historically,council has put these on the ballot at the earliest possible election.Staff is currently
scheduling the work program and outreach activities in conjunction with a November 2014 election.
Staff anticipates the following:
•Meet with Council on Sep.io (work Session)to review this information and the outcome of the
discussion with the Finance Committee.
•Work with Boards and Commissions and community groups between now and the next work
session (Dec.10)to review and add to the preliminary list.
•Utilize the December work session to agree on a project list to take to the public for feedback
and preferences in early 2014.
Darin noted that staff has worked with the assumption that Council will go through with renewing BOB,
but they are aware that Council may decide not to,erasing a large funding source.Mike Beckstead
noted that the BOB ¼-cent sales and use tax revenue brought in approximately 6.8 million dollars last
year.Bob Overbeck said that Council would want to look at the different options for projects before
making this big decision.Diane noted that staff is continuing to compile the list of potentials and will
bring it to Council in September.
Mayor Weitkunat said that the success of renewal would depend 1)on public outreach and 2)on the
universality of the improvement projects.The City must ensure that it is meeting the needs of a wide-
span of the residents,considering all the different districts.Staff should look at whether we are
currently meeting the residents’needs with our current infrastructure.Darin agreed that this would be
a big discussion for Council.Diane noted that many of the projects already on the list came from the
City’s Master Plan.Diane said that North College is a good example of a successful improvement funded
by BOB;the program has a solid history,and because the City has consistently delivered on the voter
approved improvements,the people of Fort Collins generally trust this approach taken by the City.
Debt Policy Update
John Voss brought an updated Debt Policy to Council Finance for consideration.He noted that the Debt
Policy has not been modified in many years,and Staff has developed a new framework for updating,
0
City of,EortccWn~Lins
controlling,formatting and publishing financial policies.The Debt Policy is one of first policies to use this
new format.
The major changes to the policy are as follows:
A.Changed method of limiting governmental debt from percent of General Fund revenue to
percent of governmental fund revenue.
B.Added capacity guidelines for enterprise funds,i.e.the utility funds.
C.Added information about Moral Obligation Pledge and when it may be used.
D.Added language about goal to keep the City’s overall credit rating at MA.
E.Added guidance on refinancing.
Under the new policy the governmental funds are limited to $70M more debt compared to $150M
under the existing policy.Mike Beckstead noted that adding the objective of keeping the City’s MA
rating helped Staff to better know how to set a debt limit.
Staff will make all recommended changes to wording and bring the updated policy to Council.
DDA IGA to Support Woodward Project
Mike Beckstead noted that Staff had put together a document outlining how the DDA IGA would
support the Woodward Project.The document is an administrative document not a policy.Ross
Cunniff said that he had questions about how Natural Area funds would be used to fund the project
noting that in the current document it sounded like underspend in the Natural Area funds could be used
to supplement projects such as power lines that are not Natural Area related.Mike Beckstead said that
Staff would work on rewording the document to be clear that supplemental Natural Area funds would
only be used for Natural Area purposes.
Next Steps
Staff will bring the Appropriations Ordinance to Council for first reading on October15 and for a second
reading November 5.
Staff will bring the 2014 Utility Rate Ordinance to Council for first reading on October 15.
Staff will continue to compile a list of possible projects for a renewed BOB and will bring the issue to the
Council Work Session on September 10.