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HomeMy WebLinkAboutCOUNCIL - AGENDA ITEM - 11/16/2004 - SECOND READING OF ORDINANCE NO. 164, 2004 RELATING ITEM NUMBER: 8 AGENDA ITEM SUMMARY DATE: November 16, 2004 FORT COLLINS CITY COUNCIL STAFF: Darin Atteberry SUBJECT Second Reading of Ordinance No. 164, 2004, Being the Annual Appropriation Ordinance Relating to the Annual Appropriations for the Fiscal Year 2005; Amending the Budget for the Fiscal Year Beginning January 1, 2005, and Ending December 31, 2005; and Fixing the Mill Levy for Fiscal Year 2005. RECOMMENDATION Staff recommends adoption of the Ordinance on Second Reading. FINANCIAL IMPACT This Ordinance amends the City Budget for fiscal year 2005 and represents the annual appropriation for fiscal year 2005 in the amount of $465,122,888. The Ordinance also sets the City mill levy at 9.797 mill, unchanged since 1991. EXECUTIVE SUMMARY State statutes and the City Charter both require an annual appropriation to cover expenses for the ensuing fiscal year (2005) based upon the adopted budget. The Second Reading must be adopted before the last day of November. On October 19, 2004, City Council reviewed and approved the recommended additions and changes. With the second reading of the Ordinance, there is an adjustment that was inadvertently left out of the Ordinance on First Reading. An additional appropriation of $2,360,820 is required in the Sales and Use Tax Fund, from the Use Tax Carryover Reserve, for transfer to the General Fund to cover the 2005 one-time expenditures approved by Council on First Reading. The $2,360,820, which was not reflected on first reading, increases the total City Appropriations to $465,122,888. The Net City Budget of $363,200,943, for 2005, which excludes transfers, remains the same as shown on the First Reading of this ordinance. November 16, 2004 -2- Item No. 8 Adopted Amended 2005 2005 Operations $300,187,477 $305,471,957 Debt Service 22,256,106 25,877,809 Capital 31,851,177 31,851,177 One final note regarding Old Town Square maintenance. Staff will continue to examine options to secure non-General Fund resources for this ongoing need as part of the planning and preparation for the 2006-2007 Budget. ORDINANCE NO . 164, 2004 OF THE COUNCIL OF THE CITY OF FORT COLLINS BEING THE ANNUAL APPROPRIATION ORDINANCE RELATING TO THE ANNUAL APPROPRIATIONS FOR THE FISCAL YEAR 2005 ; AMENDING THE BUDGET FOR THE FISCAL YEAR BEGINNING JANUARY 1 , 2005 , AND ENDING DECEMBER 31 , 2005 ; AND FIXING THE MILL LEVY FOR FISCAL YEAR 2005 WHEREAS , on November 18 , 2003 , the City Council adopted on second reading Ordinance No . 156, 2003 , thereby approving a biennial budget for the years beginning on January 1 , 2004, and January 1 , 2005 ; and WHEREAS , the City Manager has submitted to the Council proposed amendments to the 2005 budget adopted by the Council in Ordinance No . 156 , 2003 ; and WHEREAS , Article V, Section 4, of the City Charter (the "Charter") requires that, before the last day of November of each fiscal year, the Council shall appropriate on a fund basis and by individual project for capital projects and federal or state grant projects, such sums of money as it deems necessary to defray all expenditures of the City during the ensuing fiscal year based upon the budget as approved by the Council; and WHEREAS , Article V, Section 5 , of the Charter provides that the annual appropriation ordinance shall also fix the tax levy upon each dollar of the assessed valuation of all taxable property within the City, such levy representing the amount of taxes for City purposes necessary to provide for payment during the ensuing fiscal year for all properly authorized expenditures to be incurred by the City, including interest and principal of general obligation bonds ; and WHEREAS, Article XII, Section 6, of the Charter permits the Council to fix, establish, maintain, and provide for the collection of such rates, fees, or charges for water and electricity, and for other utility services furnished by the City as will produce revenues sufficient to pay into the General Fund in lieu of taxes on account of the City-owned utilities such amount as may be established by Council ; and WHEREAS , Article V, Section 10, of the Charter authorizes the Council to transfer by ordinance any unexpended and unencumbered appropriated amount or portion thereof from one fund or capital project to another fund or capital project, provided that the purpose for which the transferred funds are to be expended remains unchanged; the purpose for which the funds were initially appropriated no longer exists; or the proposed transfer is from a fund or capital project in which the amount appropriated exceeds the amount needed to accomplish the purpose specified in the appropriation ordinance. NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT COLLINS as follows : Section 1 . That the Council has reviewed the City Manager's recommended changes to the "2005 Proposed Appropriations" section of the Fort Collins 2004 and 2005 Biennial Budget (the "Biennial Budget") , as shown on pages 29 through 31 of the Operating Budget thereof, a copy of which Biennial Budget is on file with the office of the City Clerk, and hereby amends the Biennial Budget so as to reflect said changes as follows : 2005 Proposed Appropriations Amount of Existing Adjustments As Amended GENERAL FUND $ 89,9309477 $4,418 ,277 $949348 ,754 ENTERPRISE FUNDS Golf $ 21668 , 568 $ (2039797) 2AK771 Light & Power Operating 859949,424 85 , 949 ,424 Capital : Substation Improvements 1665411 166,411 Underground Conversion Program 2 ,443 ,993 2 ,443 ,993 Total Light & Power 88 ,5594828 0 8845594828 Storm Drainage Operating 99168 ,045 95168 ,045 Capital : Basin Master Planning 2005000 200,000 Developer Repays 2501000 25000 Drainage Systems Enhancements 3549000 3545000 Dry Creek Basin 313001000 31300,000 Fossil Creek Basin 4001000 40000 Spring Creek Basin 11000,000 11000,000 Total Storm Drainage 14, 672,045 0 14, 6725045 Wastewater Operating 1719229068 1719225068 Capital : Collection System Replacement 844,000 844,000 Treatment Plant Improvements 370,000 370,000 Total Wastewater 19 , 136,068 0 194136,068 Water Operating 255544,414 255544,414 Capital : Distribution System Replacement 6959000 69500 Gravel Pit Storage Ponds 1920000 1920000 Halligan Reservoir Expansion 19988 ,000 19988 ,000 Meter Conversion Program 11175 ,000 11175 ,000 Michigan Ditch Improvements 4509000 4505000 Southwest System Improvements 5700 5700 Treatment Facility Improvements 1505000 15000 Water Supply Development 1005000 100,000 Total Water 31 , 359,414 0 31 ,3595414 TOTAL ENTERPRISE FUNDS $ 156,395 ,923 $ (203 , 797) $ 1564192 , 126 INTERNAL SERVICE FUNDS Benefits $ 1917841716 $ 191784J 16 Communications 154311118 11431 J 18 Equipment 79025 ,382 71025 ,382 Self Insurance 299399615 2993 %615 Utility Customer Service & Administration 13 ,335 , 168 13 ,335 , 168 TOTAL INTERNAL SERVICE FUNDS $4455155999 $ 0 $441515 ,999 SPECIAL REVENUE & DEBT SERVICE FUNDS Capital Improvement Expansion Fund $ 1275800 $ 3985074 $ 5259874 Capital Leasing Corporation 196365049 3 ,6219703 512575752 Cemeteries 628 ,268 628 ,268 Cultural Services & Facilities 4128704 4128704 Debt Service 217831631 217839631 General Employees' Retirement 21127, 891 21127, 891 Natural Areas Fund 993779439 99377,439 Perpetual Care 701700 70J00 Recreation 850135797 41 , 828 850555625 Sales & Use Tax > > 34 Sales & Use Tax 75 ,968 ,034 2,600, 820 78 , 568 , 854 Special Assessments Debt Service 0 0 Street Oversizing 317725678 31772 ,678 Transit Services 101412,717 95000 11 ,362,717 Transportation Services 23 ,310,015 213255436 25 , 6355451 TOTAL SPECIAL REVENUE & DEBT $ 150qQ93 ,744 SERVICE FUNDS $ 141516 , 703 89 , 937 , 861 $ 1525454,564 CAPITAL IMPROVEMENT FUNDS General City Capital CSU Transit Center $2 ,3931440 $213931440 Facilities MR&R Capital 3299270 3299270 Minor Street Capital 218 ,493 218 ,493 Pedestrian Accessibility 382 ,788 382 ,788 Police Facility 2 ,049,351 796, 147 2 , 845A98 Total General City Capital $5 , 3735342 $796, 147 $6 , 169,489 1 /4 Cent Community Enhancements Administration $ 58 ,099 $ 58 ,099 Northside Aztlan Center 6,923 ,682 6,923 ,682 Total 1 /4 Cent Community Enhancements $6,981 ,781 $0 $61981 ,781 1 /4 Cent Natural Areas and Parks Administration $ 64,453 $ 64A53 Total 1 /4 Cent Natural Areas and Parks $ 649453 $ 0 $ 64,453 1 /4 Cent Streets and Transportation Administration $ 10008 $ 10008 Pedestrian Plan 342 , 857 342 , 857 Mason Street Corridor 1 ,373 ,051 1 ,373 ,051 Total 1 /4 Cent Streets and Transportation $ 1 ,8161716 $0 $ 1 , 816,716 Conservation Trust Fund Administration $ 3359849 $ 335 , 849 Fossil Creek Trail 35000 35000 Open Space Acquisition 209000 20,000 Trails Maintenance 67,665 67 ,665 Trail Acquisition, Development & Repair 3501000 3501000 Tri-City Trails 50,000 50,000 Total Conservation Trust Fund $ 1 , 173 ,514 $0 $ 1 , 173 ,514 Neighborhood Parkland Fund Administration $ 3359492 $ 335 ,492 Lee Martinez Park Addition 755000 7500 New Park Site Acquisition 1509000 15000 New Park Site Development 15000 15000 Park Site Equipment 159000 15 ,000 Provincetowne Park 1301000 13000 Registry Ridge Park 1009000 1005000 Richards Lake Park 20000 20000 Rossborough Park Improvements 509000 50,000 Staley Park 200,000 200,000 Total Neighborhood Parkland Fund $ 1 A05 ,492 $0 $ 11405 ,492 W587 > > TOTAL CITY FUNDS $450 , 174,400 $ 141948 ,488 $465 , 1221888 Section 2 . Appropriations . That there be, and hereby is, appropriated out of the revenues of the City of Fort Collins, for the fiscal year beginning January 1 , 2005 , and ending December 31 , 2005 , the sum of THOUSAND - FOUR HUNDRED SIXTY-FIVE MILLION ONE HUNDRED TWENTY-TWO THOUSAND EIGHT HUNDRED EIGHTY-EIGHT DOLLARS ($465 , 122, 888) to be raised by taxation and otherwise, which sum is deemed by the Council to be necessary to defray all expenditures of the City during said budget year, to be divided and appropriated for the purposes shown in Section 1 above. Section 3 . Mill Lew. a. That the 2005 mill levy rate for the taxation upon each dollar of the assessed valuation of all the taxable property within the City of Fort Collins as of December 31 , 2004, shall be 9 . 797 mills, which levy represents the amount of taxes for City purposes necessary to provide for payment during the aforementioned budget year of all properly authorized expenditures to be incurred by the City, including interest and principal of general obligation bonds . b . The City Clerk shall certify this levy of 9 . 797 mills to the County Assessor and the Board of Commissioners of Larimer County, Colorado, in accordance with the applicable provisions of law, as required by Article V, Section 5 , of the Charter of the City of Fort Collins . Introduced, considered favorably on first reading, and ordered published this 19th day of October, A.D. 2004, and to be presented for final passage on the 16th day of November, A.D . 2004 . Mayor ATTEST : City Clerk Passed and adopted on final reading this 16th day of November, A.D . 2004 . Mayor ATTEST : City Clerk ITEM NUMBER: 11 AGENDA ITEM SUMMARY DATE: October 19, 2004 FORT COLLINS CITY COUNCIL STAFF: Darin Atteberry SUBJECT P Y First Reading of Ordinance No. 164, 2004, Being the Annual Appropriation Ordinance Relating to the Annual Appropriations for the Fiscal Year 2005; Amending the Budget for the Fiscal Year Beginning January 1, 2005, and Ending December 31, 2005; and Fixing the Mill Levy for Fiscal Year 2005. RECOMMENDATION Staff recommends adoption of this Ordinance on First Reading. FINANCIAL IMPACT This Ordinance amends thCanged u r Y68. and represents the annual appropriation for fiscal year am t $ The Ordinance also sets the City mill levy at 9.797 mill, u ce 1 1 EXECUTIVE SUMMARY This Ordinance amends the adopted 2005 Budget and sets the amount of $462,762,068 to be appropriated for fiscal year 2005. The Net City Budget, which excludes internal transfers between City funds, is $363,200,943 for 2005. The Net City Budget, as amended, is allocated to: Adopted Amended 2005 2005 Operations $300,187,477 $305,471,957 Debt Service 22,256,106 25,877,809 Capital 31,851,177 31,851,177 This Ordinance also sets the 2 5 City 11 lev t mil unchanged since 1991. BACKGROUND City Council adopted the 2004-2005 Biennial Budget and appropriated monies for expenditure in fiscal year 2004. State statutes and the City Charter both require an annual appropriation to cover expenses for the ensuing year (2005) based upon the adopted budget. The Second Reading must be done before the last day of November and is currently scheduled for November 16, 2004. October 19, 2004 -2- Item No. 11 2005 Revenue Update Available Ongoing Revenue $ 417,000 Available One-time MoniesCcti 3op The original 2005 budget p .25 available to the General Fund anticipated collections to be apat . B on more recent data released by the Office of State Planning and Budget ("OSPB") that is the foundation for our projection model, the sales tax projection for 2005 collections has been revised. Revised projections call for collections to be approximately $47.3 million or an increase of approximately$200,000. The 2005 projection for use tax available to the General Fund remains unchanged from the originally adopted "ceiling" amount of$7.9 million, up from the $7.8 million used for 2004. Use tax is very volatile and to mitigate this volatility, the Council has, since the early 1990s, established a "ceiling" amount for use tax collections that the City is reasonably assured of meeting. Collections within the "ceiling" are used for ongoing operations and any collections over the "ceiling" fall into reserves and are available for one-time use. General Fund revenues other than sales and use tax have been revised slightly upward by approximately $200,000 based on recent projections received from departments. Other revenue includes collections from sourc u a ro rt li se d permits, intergovernmental, charges for services, fines, e gs o estm t an is neous revenues. Available One-Time General F $ni Approximately $3.5 million is available for General Fund one-time use. Of the $3.5 million, approximately $2.4 million is a result of 2003 revenues received over the TABOR limit. While current projections indicate that the City will have a surplus of revenues over expenditures for 2004, it cannot count on the use of that surplus until the 2004 audit is completed in the spring of 2005. Any 2004 surplus will be available for use in the 2006-2007 biennial budget. 2005 Additions in Originally Adopted Budget Council adopted the 2005 budget with several planned reinstatements and expansion of a few services. a. Expand Police staffing .............................................................................. $ 799,763 ongoing $ 261,998 one-time b. Resume Police Building s aside ... ........ .. .... ..... .............. $ 320,000 ongoing c. Resume Street Maintenan expand fund g ............... .................... $ 200,000 ongoing d. Resume full amount of PFA do .............. $ 594,000 ongoing Recommended 2005 Budget Additions/Chanee The recommendation for 2005 budget adjustments requiring General Fund monies comes with a caveat. If voters approve the repeal of the City's sales tax on grocery food in April 2005, new recommendations will be presented to Council that will require ongoing service cuts of approximately$2.0 million in order to balance the budget. October 19, 2004 -3- Item No. 11 After reviewing all the requests, the Interim City Manager presented recommended adjustments to the 2005 budget plan to Council during Study Sessions held on September 28 and October 12, 2004. The recommended adjustments to the 2005 budget plan based on the direction received from Council at those Study Se 'on e o r General Fund: A ping One-time A. Cultural, Library &Recreational Services 1. Maintenance of new medians $ 33,000 2. Reinstating 2004 Median Maint. Cuts 30,000 3. Old Town Square Maintenance 44,000 $ 75,000 B. Executive, Legislative, &Judicial Services 1. Police Bargaining 78,250 C. Poudre Fire Authority 1. Station#14 182,000 818,000 2. South Ladder Truck 245,000 D. Police 1. Pilot Party Project 22,000 E. Transportation Services P1. Pavement Managemen 2,152,949 2. Additional Code Enforcement Inspector 64,049 F. Non-Departmental 1. Humane Society 64,479 69,636 2. Island Grove Regional Treatment Center, Inc. 18,633 3. Health District of Northern Latimer County 50,810 Total General Fund Adjustments $ 417,528 $ 3,530,278 Non-General Fund: On oin One-time A. Community Planning &Environmental Services 1. Recycling Drop-off Fa ' it pe 11,750 2. Housing Compliance fficer 2,000 50,000 Cultural, Library &Recreationa ce P Y 1. Recreation -Facility Infrastructure Improvements, etc. 120,000 Executive, Legislative, &Judicial Services 1. Addition of Attorney 82,000 2. Economic Vitality and Sustainability 240,000 October 19, 2004 -4- Item No. 11 Transportation Services 1. De-icing Facility Bond Payment 108,438 2. Youth Fares from Bohemian Grant 50,000 3. Loveland Services 000 0 Total Non-General Fund Adjus P)054'000 $ 580,188 Productivity Savings & Equipment Replacement: Ongoing One-time Communication &Technology Services 1. Infrastructure Replacement &Maintenance $ 14,000 Community Planning &Environmental Services 1. Affordable Housing Land Bank Trust 16,300 2. Recycling Drop-off Facility Operations 1,321 Executive, Legislative, &Judicial Services City Attorney's Office 1. Telephone Costs 500 2. On-line Computerize esearc P Y 650 3. CML Conference 5,000 4. Training 500 5. Colorado Bar Association Licensing Fees &Dues 1,500 6. Periodicals &Books 1,500 7. Costs Related to Request for New Attorney 3,450 Total Productivity Or Equipment Replacement Adjustments $ 0 $ 44,721 Miscellaneous: Onizoing One-time Cultural, Library&Recreational Services 1. Golf-Reduction of Budget ($203,797) 2. Parks - Reduction of Budget (30,000) 3. Parks - Transfer Position from Recreation to Parks 78,172 4. Recreation -Transfer 172) to Parks Transportation Services C UP Y' 1. Reclassify Transportation Maintenance Worker $ 0 $ 0 Total Miscellaneous Adjustments ($ 30,000) ($203,797) October 19, 2004 -5- Item No. 11 Budget Advisory Committee Recommendations A Budget Advisory Committee ("BAC") was used for the first time by the City to develop recommendations for adjustme oere Pjustmen p ent those recommendations to Council. The recommended a stme tt f staff in almost all areas. In addition to the recommen the BAC made some general recommendations involving a critical evaluation of all City services and the financial plan (budget) related to the services. The following are examples of the areas that the BAC believes should be carefully reviewed. • Fire Services - Poudre Fire Authority f PFA") — fire operations is a critical service to the Fort Collins' community. The BAC recommends that City Council request the PFA Board to conduct an in-depth examination of how fire services are delivered. A sample of questions to address includes: Is the current shift structure the most effective and cost- efficient approach to fire suppression? What are the station/apparatus staffing levels and what are the options to make this more cost effective? Are PFA requirements and responses changing from fire service to emergency service? If so, what is the impact on future fire operations and services? Is it necessary for large fire apparatus to respond to all routine emergency medical calls? • Recreation Fee Polic is the xisti Pyro priate? Should fees cover a greater percentage of tl costs? • All City Services — conduct a re-examination of all City services — the mix and the level that is currently provided. Are all existing services still warranted? Are there services that should be eliminated, scaled back, enhanced? Are there services that are not now being provided that should be provided? As new service requests and requirements are identified, the revenues and expenditures need to be reviewed for the effect on the overall budget. For the services that we do and should provide, are we delivering those in the most cost effective manner possible? • Employee Compensation — the City should continue to examine and determine the appropriate array of public and private sector agencies and businesses against which it compares and benchmarks the compensation (salary and benefits) for employees. Similar to national trends, the City must find ways to minimize rising health care costs. Overtime costs should also be examined in relation to: what is driving the costs; are overtime costs rising if fit,, a Ytpnvate reduce or minimize overtime costs? • Outsourcine — what City vices ou ced sector? Are there other services that can or should be outsourced? What is the method by which internal services vs. outsourcing is evaluated? October 19, 2004 -6- Item No. 11 • Revenue Policies and Projections—expenditures are one side of the equation. How does Fort Collins compare with other cities related to the array or mix of revenue sources. What is the outlook fCh7es e u n rt pins — which ones are likely to diminish, remain a i and/ i re ? t actions must the City consider to ensure a healthy ree sup rt e service desired by the community? Council has recommended that the BAC continue and be involved with evaluation of City services. Staff agrees. Needless to say however, the recommended areas of study by the BAC cannot be done in one year with any justice. Staff would recommend that the evaluation of services be done over several years due to personnel resources as well as the more detailed and extended budget process in 2005 required for the 2006-2007 biennial budget.