HomeMy WebLinkAboutCOUNCIL - AGENDA ITEM - 10/17/2006 - FIRST READING OF ORDINANCE NO. 177, 2006, BEING TH ITEM NUMBER: 34
AGENDA ITEM SUMMARY DATE: October 17, 2006
FORT COLLINS CITY COUNCIL STAFF: Darin Atteberry/
Diane Jones
SUBJECT
First Reading of Ordinance No. 177, 2006,Being the Annual Appropriation Ordinance Relating to
the Annual Appropriations for the Fiscal Year 2007; Amending the Budget for the Fiscal Year
Beginning January 1, 2007, and Ending December 31, 2007; and Fixing the Mill Levy for Fiscal
Year 2007.
RECOMMENDATION
Staff recommends adoption of the Ordinance on First Reading.
FINANCIAL IMPACT
This Ordinance amends the City Budget for fiscal year 2007 and represents the annual appropriation
for fiscal year 2007 in the amount of$472,620,071. The Ordinance also sets the City mill levy at
9.797 mill, unchanged since 1991.
EXECUTIVE SUMMARY
This Ordinance amends the adopted 2007 Budget and sets the amount of $472,620,071 to be
appropriated for fiscal year 2007. The Net City Budget, which excludes internal transfers between
City funds, is $379,328,212 for 2007. The Net City Budget, as amended, is allocated to:
Adopted 2007 Amended 2007
Operations $322,633,068 $322,799,201
Debt Service 24,269,655 24,269,655
Capital 26,465,106 32,259,356
This Ordinance also sets the 2007 City mill levy at 9.797 mills, unchanged since 1991.
BACKGROUND
In November 2005,City Council adopted the 2006-2007 Biennial Budget and appropriated monies
for expenditure in fiscal year 2006. State statutes and the City Charter both require an annual
appropriation to cover expenses for the ensuing year (2007) based upon the adopted budget. The
October 17, 2006 -2- Item No. 34
Second Reading of this ordinance must be completed before the last day of November and is
currently scheduled to occur on November 21, 2006.
The Appropriation Ordinance makes several changes to the adopted 2006-2007 Budget. The major
adjustments included in the ordinance are to balance the General Fund in light of the projected$5.8
Million revenue shortfall. The Appropriation Ordinance also addresses a variety of other changes
which reflect relatively minor changes in other City Funds. Finally, some housekeeping changes
are included in the ordinance to make adjustments to other funds.
A significant adjustment in the Sales Tax Fund is the addition of the revenue from the Building on
Basics (BOB) sales tax program. When the 2006-2007 Budget was being considered by Council
in 2005, the results of the November 2005 election were not yet known; therefore the receipt of
revenue from Building on Basics program was not budgeted in the Sales and Use Tax Fund budget.
These revenues are included in the amended 2007 Budget and are therefore reflected in this
Appropriation Ordinance.
2007 General Fund Gap:
In the originally adopted 2006-2007 Biennial Budget, General Fund revenues for 2007 were
projected on the assumption of implementing a proposed Transportation Maintenance Fee and sales
taxes increasing by 4% over 2006.
Based on the original $2.3 million gap that was to be covered by the Transportation Maintenance
Fee(TMF)plus underperforming sales tax collections in the amount of$3.5 million,a$5.8 million
shortfall in General Fund revenues was projected.
Strategies to Address Funding 2007 General Fund Revenue Gap:
As Council has discussed,there are three basic strategies to address the shortfall—seek operational
efficiencies throughout the City, reduce expenditure and related services or increase resources to
cover expenditures. There can also be some combination of these three approaches.
Based on discussion and direction provided by Council during six work sessions, the amended
General Fund 2007 Budget includes a"combination"strategy. The recommended strategy includes
service and expenditure cuts,organizational efficiencies and new revenues to address the projected
$5.8 million 2007 shortfall. The following table (Table 1) describes the current funding gap, the
recommended reductions,other General Fund budget issues which must be addressed in 2007,and
the recommended new revenue package.
At the October 10 Work Session,Council requested that two options to implement a Transportation
Maintenance Fee(TMF) and Park Maintenance Fee(PMF)be presented at First Reading of the fee
ordinances on November 7. The options (Alternatives 1 and 3) will be developed as two separate
ordinances for Council's consideration. In addition, staff will provide information regarding the
financial impacts of exempting private schools (k-12) and churches from the Transportation
Maintenance Fee. The Appropriation Ordinance reflects Alternative 1, the City Manager's
recommended budget. If Council chooses to alter the new revenue strategy when it considers the
fee implementation ordinances on November 7, the Appropriation Ordinance can be amended on
Second Reading to reflect that change.
October 17, 2006 -3- Item No. 34
In accordance with Council direction at the October 10 Work Session, staff has made one
modification to the City Manager's recommended service reductions. The reduction offer from the
Senior Center was modified to eliminate the cut for the Senior Trips program. The impact of this
change is $30,000.
Recommendation Summary:
The City Manager's recommended budget amendments include the following key items:
Table 1
Recom Running
mendation Total
Revenue Shortfall $ (5,800,000)i $(5,800,000)'
(Cost Reductions
Reduce Employee Compensation $ 1,000,000
Information Technology Enciencies-C onsolidation $ 250,000 j
.......
City Manager's Recommended Reductions $ 3,075,000 r
$ 4,325,000 $(1,475,000)'!
Additlona12007 Budget Issues: - _
$(3,582,000)1
N11
ew Revenue Transportation Maintenance Fee $ 2,300,000 i
_ _
iNew Revenue Parks Maintenance Fee $„ 880,000
,New Revenue--SW Annexation Taxes and Fees $ 437,000
$ 3,617,000 BALANCED
Overview of Service and Expenditure Reductions:
The City Manager's recommended General Fund budget for 2007 includes $4.3 million in
reductions to services and expenditures. These reductions represent significant changes in several
services and significant cost cutting efforts to many other on-going services.
$1,000,000 Projected Employee Compensation Increases:
The 2007 Budget included projected increases to employee compensation for
both Cost of Living increases and for merit/skill increases. This
recommended reduction would limit salary increases to COLAs only,absent
exceptional circumstances for particular employees.The available funds are
projected to provide 2.3% cost of living increases for employees in 2007.
$250,000 Information Technology Organizational Efficiencies:
The City will undertake a consolidation of Information Technology Services
to improve efficiency and the effectiveness of the City's technology
resources.
$3,075,000 Recommended Service and Expenditure Reductions:
A summary of all recommended service and expenditure reductions in
Attachment 1.
October 17, 2006 -4- Item No. 34
Additional 2007 Budget Issues:
In developing the 2007 General Fund Budget Recommendation and the 2007 Appropriations
Ordinance, several issues must be addressed and adjustments made to the previously adopted 2007
Budget. These issues were not anticipated when the 2006-07 Budget was adopted. In previous
years, revenues that exceeded projections would likely have been available to address these issues
in the second year exceptions budget process. With the projected revenue shortfall for 2007,these
additional budget issues add to the expected budget shortfall and should be addressed in the context
of the overall General Fund budget.
Staff recommends funding the following items in the 2007 General Fund Budget.
$1,100,000 Additional Transfort Fixed Routes/Dial a Ride:
The rapidly rising cost of providing Dial-a-Ride services throughout the
Growth Management Area have created an increasingly unsustainable
program. Staff has recommended a reduction of$600,000 in current Dial-a-
Ride services, while also recommending an increase in fixed route services.
These two actions, in combination, will result in a significant change in the
community's public transportation system and improve the long-term
financial viability of the program.
$250,000 Manufactures Use Tax Rebates:
For the 2007 Amended Budget,the recommendation is to earmark$250,000
for Use Tax rebates for eligible local manufacturers.
$150,000 Natural Gas Cost Increase:
Growing costs for Natural Gas will not be accommodated under the 2007
budget funding levels and additional funds will be needed to cover these
costs. This volatile cost was recently reevaluated and an additional$150,000
in fuel costs is projected for next year.
$170,000 Employee Compensation Corrections:
Several adjustments to employee compensation are necessary in 2007 to
correct pay inequities that resulted from freezing the pay plan in 2002. Issues
include compression between some supervisors and their subordinate
employees, new hire employees who are paid at a higher rate than frozen
longer term employees,merit increases for some employees to bring them to
at least 4%over the pay range minimum,and skill based pay adjustments for
some employees are included in these corrections.
$437,122 Southwest Annexation
An enclave area of approximately 2.7 square miles was recently annexed into
the City. Because the resources needed to serve the entire enclave are limited
at this point in time, the annexation is to take effect over a period of several
years. Pending Council approval, the Phase One portion of the enclave will
be recorded and take effect in November 2006.
October 17, 2006 -5- Item No. 34
The City will be providing services to the Phase One area. While services, such as Golf, Electric
and Stormwater, are directly funded by user fees, other services are funded by a combination of
property taxes, sales taxes, and fees. Many of the City's services are currently used by enclave
residents and do not trigger additional expenditures.
Staff is recommending that all of the new revenue generated from the Phase One Southwest
Annexation be allocated toward increasing Police Services.
New Revenue Recommendation:
Staff recommends that the 2007 General Fund budget be balance by implementing two new special
services fees—Parks Maintenance Fee and Transportation Maintenance Fee,and by allocating new
revenue from the Southwest Annexation toward Police Services.
At the October 10 Work Session, City Council discussed several alternative combinations of new
revenue from the TMF and PMF. Council asked for additional information regarding two of the
options,Alternative 1 (weighted to TMF)and Alternatives 3 (balanced revenue between TMF and
PMF). This Appropriation Ordinance was developed assuming the implementation of Alternative
1, with the majority of the new revenue coming from the TMF. Council will be asked to consider
the adoption of the fee ordinances at its November 7 meeting. If Council decides to adopt the
Alternative 3 calculations of the fees, the Appropriations Ordinance can be amended to reflect that
decision prior to the Second Reading on November 21. Any changes would be reflected in the
General Fund and Transportation Fund.
Transportation Maintenance Fee
Staff recommends that a Transportation Maintenance Fee(TMF)be implemented at the full
amount possible with exemptions provided for Government and Public School parcels. The
exemptions would eliminate approximately $300,000 in potential revenue. The proposal
would also cover the projected$130,000 in administrative costs. These revenues match the
assumed TMF revenue which was included in the adopted 2006-2007 Budget.
Park Maintenance Fee
Staff recommends that the Park Maintenance Fee (PMF) be implemented at a level of$1
Million per year. After administrative costs, rebates and uncollectible delinquencies, the
yield to the Parks Maintenance Program will equal approximately$880,000. These revenues
will free-up an equal amount of General Fund revenues which are reallocated to other items
in the City Manager's Recommended Budget.
Southwest Annexation
The largest General Fund impact of the Phase One annexation is the need to extend Police
service to this area. General Fund revenues from the Phase One area are estimated to be
$437,122 in 2007. The City is committing this new revenue from the Phase One area to go
toward adding Police personnel for this new service area in Fort Collins.
2007 Budget Exceptions:
Attachment 2 provides a summary of the 2007 Budget Exceptions which are included in the
Appropriations Ordinance. These budget exceptions represent the significant changes to the 2007
October 17, 2006 -6- Item No. 34
Budget that Council has not yet reviewed as a part of the past budget work sessions. Each of these
budget exceptions have an identified funding source. None of these exceptions will affect the
overall balancing of the General Fund.
Some minor housekeeping changes are included in the ordinance to make minor adjustments to other
funds.
ATTACHMENTS
1. 2007 General Fund Recommended Budget -Recommended Service and Expenditure
Reductions (October 17, 2006)
2. 2007 Budget Adjustment Requests
Attachment 1
2007 General Fund Recommended Budget
Recommended Service and Expenditure Reductions
October 17,2006
Revised
Reduction Recommended
Offer Reduction
City-Wide Reductions
Reduce Employee Compensation Adjustments I I $ (1,0001,000)
Organizational Efficiencies Information Technology Target $ (250,000)
$ (1,250.000)
Service Area/Offer Reduction
Reduce Funding for Pavement $ (700,000) $ (700,000)
Transfort/Dial-A-Ride Dial-A-Ride reduction to FTA and
ADA mandates $ (600,000) $ (600,000)
Essential Library Services Reduce Library Hours&Services $ (363,780) $ (173,783)
Building Systems and Energy Reduced Utilities and Repair and
Management Maintenance of General Fund
Facilities $ (274,310) $ (161,331
Police 800 MHz Radio Reduce radio replacement funds $ (150,000) $ (150,000)
Maintenance of City Owned Hard Trail Maintenance
Surface Trails $ (125,000) $ (125,000)
Enterprise Resource Planning(ERP) Reduce ERP Equipment
Base Services Re lacement $ (131,686) $ (100,000)
Community Parks Maintenance Community Parks--Gateway Park $ (206,000) $ (93,910)
Senior/Adult Programs- "Ageless and Eliminate Senior/Adult Trips
Awesome" (Note: Changed per Oct 10 Work
Session) $ (77,900) $ (47,900)
Finance Administration and Financial Reduce 1 FIE&telephone
Advisory Role for the City $ (77,149) $ (77,149)
Customer Services--One Stop Shop Eliminate 1 Admin Assistant $ (69,643) $ (65,453)
Urban Renewal Authority Fund with Restricted Revenues $ (62,741) $ (61,290)
Payroll Processing Delay PC replacement&reduce
other expenses $ (52,000) $ (52,000)
Innovative Neighborhood Code Reduce Code Compliance funds
Enforcement $ (50,000) $ (50,000)
Neighborhood Parks Maintenance Neighborhood Parks $ (65,000) $ (50,000)
Northside Aztlan Conintunity Center Northside Aztlan Community $ (49,000) $ (48,990)
Lincoln Center Lincoln Center $ (102,351) $ (44,726)
Rebate Programs Reduce contractual assistance&
program funds $ (86,550) $ (43,275)
Community Parks Maintenance Community Parks--Park
Maintenance $ (40,000)
Traffic Operations FIE,electric,and traffic control
equipment reductions $ (81,921) $ (39,286)
Special Event Support 4th of Jul $ (37,000) $ (37,000)
CLRS Administration Charge CLRS Staff to Other Funds $ (33,252) $ (32,249)
100%Use of Clean Burning Bio-Diesel Eliminate Bio-Diesel Subsidy $ (30,842) $ (30,842),
Non-Camera Radar/Red Light Cases Reduce.55 FIE $ (29,600) $ (28,676)
2007 General Fund Recommended Budget
Recommended Service and Expenditure Reductions
October 17, 2006
Revised
Reduction Recommended
Offer Reduction
Operating and Maintaining City Owned Cemetery Miscellaneous
Memorial Parks Reductions $ (19,516) $ (19,516)
Regional Planning Organization Reduced UFO contribution
Contributions $ (19,500) $ (19,500)
Recreation-at-Your-Door(RAD)Van Recreation-at-Your-Door(BAD)
Program Van Program $ (19,100) $ (19,100)
EPIC: "Liquid and Frozen Assets" Reduce EPIC staff $ (63,000) $ (16,007)
Sales&Use Tax Reduce travel audits,delay PC
replacement $ (16,200) $ (16,200)
Accounts Payable Processing Delay PC replacement&reduce
other expenses $ (15,500) $ (15,500)
Human Relations Business Partners Reduce 1.0 FTE $ (88,670) $ (14,693)
Economic Vitality&Sustainability: Reduce Landmark Rehab Loan
Financial Tools Program&Design Assistance
Program $ (15,000) $ (15,000)
The YAC-Safe Place for IGds Youth Activity Center $ (15,000) $ (15,000)
Core Street Maintenance Reduce Streets front desk coverage $ (10,856) $ (10,534)
Accounting and Intemal/Extemal Reduce contractual assistance&
Financial Reporting Services telephones $ (10,400) $ (10,400)
Procurement Process Reduce various expenses $ (10,000) $ (10,000)
Harmony Transfer Center Maintenance reductions $ (9,500) $ (9,500)
Liquor Licensing Authority Reduce.05 Jude $ (7,125) $ (6,875)
Department of Transportation(DOT) Reduce FTE.I I -transfer DOT to
Compliance Program Risk M mt $ (5,630) $ (5,457)
Natural Resources Administration- Increase Director Charged to
Environmental Planning Natural Areas to 75% $ (5,282) $ (5,101)
Gardens on Spring Creek and Horticulture Center
Community Horticulture Program $ (5,000) $ (5,000)
Air Quality Improvement Increase Director Charged to
Natural Areas to 75% $ (2,366) $ (2,551)
Waste Reduction&Recycling Reduce.52 FTE and Programs $ (68,111) $ (2,042)
Camera Radar/Red Light Cases Reduce.10 Jude $ - $
Building Inspection jEhminate 1 Building Inspector $ (89,210) $ (4,245)
Recommended Service Area/Offer Reductions: $ (3,075,081)
Grand Total,All Recommended Reductions $ (4,325,081)
Attachment 2
2007 BUDGET ADJUSTMENT REQUESTS
Amount Requested
Department Adjustment Requested Ongoing One-time
GENERAL FUND REQUESTS
Economic Health $50,000
This exception is to support strategies in the Economic Action
Plan, specifically related to business communications and
implementation of the community branding initiative. Funds will
be used for outreach, document design,document printing, and
overall marketing. This will be funded from Vendor Fee revenue.
Human Resources This is to purchase integrated management system software. $52,910
This software will allow users to manage processes such as:
Performance Management,Training & Development, Succession
Planning, Recruitment&Selection, and compensation. This will
be funded from Human Resources Productivity Savings Reserve.
TOTAL $0 $102,910
CAPITAL PROJECTS FUND REQUESTS
Capital Projects Project savings in the Capital Projects Fund (from completed $806,265
programs in BCC and original 1/4 cent for Natural Areas) are
being transferred to the Natural Areas Fund for future use.
Transfers to the Natural Areas Fund could not take place until
projects were completed.
TOTAL $0 $806,265
COMMUNICATIONS FUND REQUESTS
Management Information This is a one-lime appropriation from Communications Fund $85,000
Services reserves for Information Technology. Expected uses of the funds
are acquisition of systems and process management software,
and temporary services to address peak workloads and technical
expertise.
Management Information An appropriation from Communications Fund reserves to update $650,000
Services telephone services at the new Police Facility,the Water
Treatment Plant,and all PFA sites.
Management Information Four major facilities will be completed in 2007. Additional $599,000
Services appropriations are needed for fiber infrastructure expansion,
building wiring costs, and wireless infrastructure: Police Services
-$500,000, Discovery Museum-$45,000, Spring Canyon-
$10,000,and Aztlan Center-$44,000.
TOTAL $0 $1,334,000
2007 BUDGET ADJUSTMENT REQUESTS
Amount Requested
Department Adjustment Requested Ongoing One-time
CONSERVATION TRUST FUND REQUESTS
Parks Maintenance Shifting a portion of the maintenance of City owned hard surface $125,000
trails from the General Fund Parks Maintenance budget to the
Conservation Trust Fund. These funds, from State lottery funds,
are provided to the City for open space and trail development as
well as open space and trail maintenance.
TOTAL $125,000 $0
GOLF FUND REQUESTS
Golf Appropriation from Golf Fund reserves to be used for $20,000
unanticipated increases in electricity, natural gas,water, and
fuels associated with operations at the City's three golf courses.
Golf Shifting a portion of the Administrative Aide from General Fund $8,057
programming to the Golf Fund.
Golf Appropriation from Golf Fund reserves to replace two irrigation $25,000
pump stations at the SouthRidge Golf Course. The two original
irrigation pump stations need to be replaced prior to the 2007
season.
TOTAL $53,057 $0
NATURAL AREAS FUND REQUESTS
Natural Areas This request shifts a portion of the Natural Resources Director's $7,648
salary from General Fund programming to the Natural Areas
Fund.
Natural Areas This request shifts the maintenance of Gateway Mountain Park $96,000
from the General Fund Parks Maintenance budget to the Natural
Areas Fund.
TOTAL $103,648 $0
NEIGHBORHOOD PARKLAND FUND REQUEST
Park Planning Shifting a portion of the CLRS director from General Fund $22,208
programming to the Neighborhood Parkland Fund.
TOTAL $22,208 $0
RECREATION FUND REQUEST
Recreation The cost to construct and operate the Old Town Ice Rink, $22,500
resulting from the collaborative efforts of the City and DDA,
occurred after adoption of the City's 2006-2007 Budget.
Appropriations are needed in 2007 for operation of the rink.
2007 BUDGET ADJUSTMENT REQUESTS
Amount Requested
Department Adjustment Requested Ongoing One-time
TOTAL $22,500 $0
SELF INSURANCE FUND REQUESTS
Risk Management This item shifts a portion of a position (0.11 FTE)from the $5,630
General Fund Human Resources budget to the Self Insurance
Fund to cover administration of the Department of
Transportataion certification program.
Risk Management This item shifts the Purchasing copier rental expense from $6,000
General Fund Purchasing budgett to the Self Insurance Fund.
TOTAL $11,630 $0
TRANSPORTATION SERVICES FUND REQUESTS
Parking Services The budget for building maintenance at the Civic Center Parking $150,000
Structure(CCPS)is included in an approved offer submitted by
Operations Services. In order to record and report 100% of the
operating costs of the CCPS, in accordance with the operating
agreement between the City and County,appropriations are
needed in the CCPS budget to accommodate the necessary
billing arrangement with Operations Services.
Parking Services Appropriation needed as a result of a change in an Accounting $25,000
policy regarding collection expenses.
TOTAL $175,000 $0
i
ORDINANCE NO. 177, 2006
OF THE COUNCIL OF THE CITY OF FORT COLLINS
BEING THE ANNUAL APPROPRIATION ORDINANCE
RELATING TO THE ANNUAL APPROPRIATIONS
FOR THE FISCAL YEAR 2007; AMENDING THE BUDGET FOR
THE FISCAL YEAR BEGINNING JANUARY 1, 2007, AND ENDING
DECEMBER 31, 2007; AND FDGNG THE MILL LEVY FOR FISCAL YEAR 2007
WHEREAS,on November 15,2005,the City Council adopted on second reading Ordinance
No. 132,2005, thereby approving a biennial budget for the years beginning on January 1,2006,and
January 1, 2007; and
WHEREAS, the City Manager has submitted to the Council proposed amendments to the
2007 budget adopted by the Council in Ordinance No. 132, 2005; 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 rr 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"2007 Proposed Appropriations"section of the Fort Collins 2006 and 2007 Biennial Budget(the
`Biennial Budget'), as shown on pages 33 through 34 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 the following changes:
2007 Proposed Appropriations
Amount of
Existine Adjustments As Amended
GENERAL FUND $99,712,237 $(2,302,900) $97,409,337
ENTERPRISE FUNDS
Golf $ 2,558,154 $52,812 $2,610,966
Light&Power Operating 85,237,065 85,237,065
Capital:
Substation Improvements 281,000 281,000
Total Light & Power 85,518,065 0 85,518,065
Storm Drainage Operating 9,424,557 9,424,557
Capital:
Basin Master Planning 75,000 75,000
Canal Importation Basin 5,000,000 5,000,000
Developer Repays 75,000 75,000
Drainage Systems Enhancements 365,000 365,000
Total Storm Drainage 14,939,557 0 14,939,557
Wastewater Operating 17,390,784 17,390,784
Capital:
Collection System Replacement 855,000 855,000
Collection System Study 50,000 50,000
Sludge Disposal Improvements 125,000 125,000
Water Reclamation Replacement Program 863,000 863,000
Total Wastewater 19,283,784 0 19283,784
Water Operating 25,175,934 25,175,934
Capital:
Distribution System Replacement 735,000 735,000
Halligan Reservoir Expansion 13,758,000 13,758,000
Meter Conversion Program 854,500 854,500
Southwest System Improvements 400,000 400,000
Water Production Replacement Program 500,000 500,000
Water Supply Development 100,000 100,000
Total Water 41,523,434 0 41,523,434
2
TOTAL ENTERPRISE FUNDS $163,822,994 $ 52,812 $163,875,806
INTERNAL SERVICE FUNDS
Benefits $25,987,173 $25,987,173
Communications 1,413,982 1,334,000 2,747,982
Equipment 7,060,266 (30,842) 7,029,424
Self Insurance 3,167,263 11,457 3,178,720
Utility Customer Service & Administration 11,747,114 11,747,114
TOTAL INTERNAL SERVICE FUNDS $49,375,798 $1,314,615 $50,690,413
SPECIAL REVENUE &DEBT SERVICE FUNDS
Capital Improvement Expansion Fund $ 490,507 $490,507
Capital Leasing Corporation 5,730,934 5,730,934
Cemeteries 651,677 (26,178) 625,499
Cultural Services &Facilities 4,003,963 (83,612) 3,920,351
Debt Service 1,348,081 1,348,081
General Employees'Retirement 2,602,110 2,602,110
Natural Areas Fund 10,663,044 124,189 10,787,233
Perpetual Care 73,612 73,612
Recreation 7,744,198 (168,199) 7,575,999
Sales &Use Tax 73,158,152 2,737,210 75,895,362
Special Assessments Debt Service 0 0
Street Oversizing 5,137,336 5,137,336
Transit Services 8,880,215 743,163 9,623,378
Transportation Services 26,975,620 52( 3,520) 26,452,100
TOTAL SPECIAL REVENUE&DEBT
SERVICE FUNDS $147,459,449 $2,803,053 $150,262,502
CAPITAL IMPROVEMENT FUNDS
General City Capital
City Bridge Program $300,000 $300,000
Spring Canyon Community Park 29,070 29,070
Total General City Capital $329,070 0 $329,070
1/4 Cent BCC - Streets and Transportation
Mason Transportation Corridor 1,000,000 0 1,000,000
Total 1/4 Cent BCC - Streets and Transportation $1,000,000 0 $1,000,000
1/4 Cent Natural Areas Capital
3
Transfer to Natural Areas Fund 608,171 608,171
Total 1/4 Cent Natural Areas Capital $ $608,171 $608,171
1/4 Cent BCC-Natural Areas &Parks Capital
Transfer to Natural Areas Fund 198,094 198,094
Total 1/4 Cent BCC-Natural Areas &Parks Capital $ $198,094 $198,094
1/4 Cent Building on Basics
Administration 0 $50,000 $50,000
Fort Collins Museum/Discovery Science
Center Joint Facility 0 5,433,750 5,433,750
Pedestrian Plan and ADA Improvements 0 310,500 310,500
Total 1/4 Cent Natural Areas and Parks 5 794 250 $5,794,250
Conservation Trust Fund
Administration $ 290,612 $ 290,612
Fossil Creek Trail 50,000 50,000
Open Space Acquisition 10,000 10,000
Trail Acquisition,Development &Repair 240,100 240,100
Transfer to General Fund-Parks Maintenance 521,685 125,000 646,685
Tri-City Trails 30,000 30,000
Total Conservation Trust Fund $1,142,397 $125,000 $1,267,397
Neighborhood Parkland Fund
Administration $ 343,606 21,425 $ 365,031
Golden Meadows Park 100,000 100,000
Lee Martinez Park Addition 75,000 75,000
New Park Site Acquisition 150,000 150,000
New Park Site Development 150,000 150,000
Old Fort Collins Heritage Park 50,000 50,000
Park Site Equipment 15,000 15,000
Provincetowne Park 130,000 130,000
Richards Lake Park 100,000 100,000
Trail Head Park 50,000 50,000
Total Neighborhood Parkland Fund $1,163,606 $21,425 $1,185,031
TOTAL CITY FUNDS $464,005,551 $8,614,520 $472,620,071
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Section 2. &pronriations. That there is hereby appropriated out of the revenues of the City
of Fort Collins,for the fiscal year beginning January 1,2007,and ending December 31,2007,the sum
of FOUR HUNDRED SEVENTY-TWO MILLION SIX HUNDRED TWENTY THOUSAND
SEVENTY-ONE DOLLARS ($472,620,071) 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 Levy.
a. That the 2007 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 31,2006,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 17th day of
October,A.D. 2006, and to be presented for final passage on the 21 st day of November, A.D. 2006.
Mayor
ATTEST:
City Clerk
Passed and adopted on final reading this 21st day of November, A.D. 2006.
Mayor
ATTEST:
City Clerk
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