HomeMy WebLinkAboutCOUNCIL - AGENDA ITEM - 11/02/2010 - FIRST READING OF ORDINANCE NO. 111, 2010, BEING TH DATE: November 2, 2010
STAFF: Darin Atteberry
Mike Freeman
First Reading of Ordinance No. 111, 2010, being the,Annual Appropriation Ordinance Relating to the Annual
Appropriations for the Fiscal Year 2011 and Adopting the Budget for the Fiscal Years Beginning January 1, 2011 and
Ending December 31, 2012, and Fixing the Mill Levy for Fiscal Year 2011.
EXECUTIVE SUMMARY
The Annual Appropriation Ordinance is presented for First Reading. This Ordinance sets the City Budget for the two
year period (2011-2012). The approved Budget becomes the City's financial plan for the next two fiscal years.
BACKGROUND / DISCUSSION
This biennial Budget represents the work of many dedicated individuals who came together to participate in the budget
process. Since 2005, the City has used the Budgeting for Outcomes (BFO) process. BFO has a number of
advantages over traditional budgeting approaches and helps the City meet several important goals, including:
• Create clarity about the overall budget process for the community;
• Allocate revenues to the highest priorities and outcomes citizens want and need;
• Understand the choices for funding programs and services; and
• Emphasize staff accountability, efficiency, innovation and partnership.
Using this approach, City Council and staff worked in close collaboration over the past two months to build a financial
plan,based on revenue available,thatwill achieve service outcomeswhich matter most to the citizens and community.
This work has resulted in the development of the Final 2011-2012 Budget. The approval of the Appropriation
Ordinance on First Reading represents a major milestone in this process.
As the budget development process began in February 2010, City Council and staff met on several occasions to
outline goals and assumptions for developing the recommended budget. Council was actively engaged in the
development and approval of the seven key outcomes that have shaped this budget.
Result Area/Outcome Description
Culture, Parks and Recreation Fort Collins provides diverse parks, cultural, and recreational
amenities.
Economic Health Fort Collins has a healthy, sustainable economy reflecting the
values of our unique community in a changing world.
Environmental Health Fort Collins promotes, protects and enhances a healthy and
sustainable environment.
High Performing Government Fort Collins exemplifies an efficient, innovative, transparent,
effective and collaborative city government.
Neighborhood Livability Fort Collins fosters and supports a variety of quality
neighborhoods.
Safe Community Fort Collins provides a safe place to live, work, learn and play.
Transportation Fort Collins provides for safe and reliable multi-modal travel to,
from, and throughout the City.
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Budget Highlights
The 2011-12 Final Budget is a financial and service plan linked to the seven key outcomes and results that matter
most to our citizens. Some key highlights of the City Budget include:
1. The total Budget for all City funds for 2011 is $425.8 million and $426.4 million for 2012.
2. The Budget includes no tax increase.
3. Sales and Use tax revenue accounts for approximately 55%of the General Fund revenue collected annually.
This tax revenue is projected to increase by 1.5% in 2011 with a slightly larger increase in 2012 of 2.9%.
4. The projected Utility rate increases for 2011 to fund operations and maintain minimum reserves are a 9%
increase for Wastewater, a 6.5% increase for Electric, a 3% increase for Water and no increase for
Stormwater. For 2012, the projected Utility rate increases are an 8% increase for Wastewater, a 6.23%
increase for Electric and no increases for Water and Stormwater.
5. In 2011 the Budget will reduce classified, unclassified, and contractual City staff by a net of 13.28 full-time
equivalent(FTE) positions. The estimated reduction in hourly staff in 2011 is 25 FTE positions. For 2012,
the net change is an additional decrease of 5.75 FTE for classified, unclassified,and contractual City staff and
a decrease of approximately 10 hourly FTE.
Budget Assumptions
2010 2011 % Change 2012 % Change
Operating 448.7 $379.7 -15.4% $386.9 1.9%
Debt $21.3 $22.8 7.0% $23.2 1.8%
Capital $28.0 $25.0 -10.7% $18.1 -27.6%
Total City Appropriations 498.0 427.5 -14.2% $428.2 0.2%
Less Internal Service Funds - 58.1 - 55.2 -5.0% 57.0 3.3%
Less Transfers to Other Funds - 95.4 39.9 -58.2% 38.5 3.5%
Net City Budget $344.5 $332.4 -3.5% $332.7 0.1
Note: This includes GID and URA which will be appropriated in separate ordinances.
Some of the key assumptions used in developing the Final Budget include:
1. Limited revenue growth for 2010 and 2011 i
Despite the stabilization of the economic conditions in 2010,most experts agree that the recovery will continue
to occur gradually with sectors of the economy enduring a lasting reduction in output and employment. The
2011-2012 Budget,therefore,employs conservative assumptions of growth that reflect a cautiously optimistic
outlook for the next two years.
2. Use of reserves
Approximately $4.2 million in General Fund reserves were used to balance the 2011 budget and $712,000
in the 2012 Budget. Reserves are used primarily for one-time projects.
3. Employee salary adjustments
No merit-based pay increases are budgeted for City employees in 2011, and any adjustments in 2012 (not
to exceed 2%)will be based on the market conditions. The budget also includes two unpaid furlough days
for all City employees in 2011.
November 2, 2010 -3- ITEM 15
4. Focus on City Council and community priorities and adjust to changing revenues
This Budget continues to place a high priority on the services identified by citizens and City Council as most
important. Due to significant decreases in revenue,this Budget includes reductions in several areas,including
parks and recreation and general government.
Adjustments to the City Manager's Recommended Budget
During previous Budget work sessions, Council did not provide any collective change in direction on the Budget.
Accordingly, there are no changes for First Reading on the City Manager's Recommended Budget. An additional
Budget discussion is scheduled for the November 9 Work Session.
Conclusion
The 2011-2012 Final Budget is a sound financial plan to deliver the services the citizens value most. Due to limited
resources, it does not, however, fully meet the demand for services that citizens need and expect. However, the
Budgeting for Outcomes process has enabled staff to focus and apply the resources available to key community
outcomes. Citizens will receive excellent value for their tax dollars.
Any final amendments agreed to by Council will be included in the Second Reading of the Budget Ordinance on
November 16, 2010. By Charter, the Budget must be adopted and appropriations for the 2011 fiscal year must be
adopted by November 30, 2010.
FINANCIAL/ ECONOMIC IMPACTS
This Ordinance represents the annual appropriation for fiscal year 2011, and adopts the total City budget for fiscal
year 2011 at$425.8 million and for fiscal year 2012 at$426.4 million. This Ordinance also sets the City mill levy at
9.797 mills, unchanged since 1991, for fiscal year 2011.
STAFF RECOMMENDATION
Staff recommends adoption of the Ordinance on First Reading.
ORDINANCE NO. 111, 2010
OF THE COUNCIL OF THE CITY OF FORT COLLINS
BEING THE ANNUAL APPROPRIATION ORDINANCE
RELATING TO THE ANNUAL APPROPRIATIONS
FOR THE FISCAL YEAR 2011; ADOPTING THE BUDGET
FOR THE FISCAL YEARS BEGINNING JANUARY 1, 2011,
AND ENDING DECEMBER 31, 2012; AND FIXING THE MILL
LEVY FOR FISCAL YEAR 2011
WHEREAS,the City Manager has,prior to the first Monday in September,2010,submitted
to the City Council a proposed budget for the next ensuing budget term, along with an explanatory
and complete financial plan for each fund of the City, pursuant to the provisions of Article V,
Section 2, of the City Charter; and
WHEREAS, within ten days after the filing of said budget estimate, the City Council set
September 21 and October 5, 2010, as the dates for the public hearings thereon and caused notice
of such public hearings to be given by publication pursuant'to Article V, Section 3, of the City
Charter; and
WHEREAS, the public hearings were held on those dates and persons were given the
opportunity to appear and object to any or all items and estimates in the proposed budget; and
WHEREAS, Article V, Section 4, of the City Charter requires that, before the last day of
November of each fiscal year, the City Council adopt the budget for the ensuing term by ordinance
and appropriate such sums of money as the Council deems necessary to defray all expenditures of
the City during the ensuing fiscal year; and
WHEREAS,Article V, Section 5,of the City 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; and
WHEREAS, Article XII, Section 6, of the City Charter permits the City 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 City Council.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF FORT
COLLINS as follows:
Section 1. Budget
a. That the City Council has reviewed the City Manager's 2011-2012
Recommended Budget, a copy of which is on file with the office of the City Clerk,
and has approved certain amendments thereto.
b. That the City Manager's 2011-2012 Recommended Budget, as
amended by the Council, is hereby adopted, in accordance with the provisions of
Article V, Section 4, of the City Charter and incorporated herein by reference;
provided,however,that the comparative figures contained in the adopted budget may
be subsequently revised as deemed necessary by the City Manager to reflect actual
revenues and expenditures for the fiscal year 2010.
C. That the adopted budget,as amended,shall be maintained in the office
of the City Clerk and identified as "The Budget for the City of Fort Collins for the
Fiscal Years Ending December 31,2011,and December 31,2012,as Adopted by the
City Council on November 16, 2010."
Section 2. Appropriations. That there is hereby appropriated out of the revenues of the
City of Fort Collins, for the fiscal year beginning January 1, 2011, and ending December 31, 2011,
the sum of FOUR HUNDRED TWENTY FIVE MILLION SEVEN HUNDRED NINETY
THOUSAND SEVEN HUNDRED ELEVEN DOLLARS ($425,790,711) to be raised by taxation
and otherwise, which sum is deemed by the City Council to be necessary to defray all expenditures
of the City during said budget year,to be divided and appropriated for the following purposes,to wit:
GENERAL FUND $103,482,975
ENTERPRISE FUNDS
Golf $2,879,387
Light & Power
Operating Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104,907,193
Capital:
Electric Substations 315,000
Southwest Annexation Electric System 1,755,000
Capital Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,070,000
Total Light& Power . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106,977,193
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Storm Drainage
Operating Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,746,019
Capital:
Asset Management 83,333
Canal Importation Basin 2,840,000
Drainage & Detention System 370,000
Stormwater Developer Repays 95,000
Stormwater Master Planning 95,000
Capital Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,483,333
0
Total Storm Drainage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,229,352
Wastewater
Operating Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18,073,294
Capital:
Asset Management 83,334
Collection System Replacement 1,230,000
Collection System Study 170,000
DWRF Improvements 100,000
Engineering Collection System Replacements 700,000
Flow Monitoring Stations 100,000
North College Sewer 900,000
Sludge Disposal Program 100,000
Water Reclamation Replacement 975,000
Capital Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,358,334
Total Wastewater . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22,431,628
Water
Operating Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,767,591
Capital:
Asset Management 83,333
Cathodic Protection 170,000
Distribution System Replacement 975,000
Engineering Distribution System Replacements 1,910,000
Halligan Reservoir Enlargement 190,000
Water Production Replacement Program 1,175,000
Water Supply Development 100,000
Capital Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,603,333
Total Water . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30,370,924
TOTAL ENTERPRISE FUNDS $176,888,484
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INTERNAL SERVICE FUNDS
Benefits $21,702,110
Data& Communications 7,410,443
Equipment 9,457,218
Self Insurance 3,247,228
Utility Customer Service & Administration 15,462,965
TOTAL INTERNAL SERVICE FUNDS $ 57,279,964
SPECIAL REVENUE FUNDS
Capital Improvement Expansion Fund $ 619,354
Capital Leasing Corporation Fund 5,290,795
Cemeteries 587,558
Cultural Services 3,223,584
Debt Service 359,820
General Employees' Retirement 3,043,926
Natural Areas Fund 8,447,731
Perpetual Care 45,395
Recreation 6,400,152
Sales and Use Tax 11,098,000
Street Oversizing 2,978,079
Timberline/Prospect SID 106,885
Transit Services 9,989,823
Transportation Services 25,422,387
TOTAL SPECIAL REVENUE & DEBT SERVICE FUNDS $77,613,489
CAPITAL IMPROVEMENT FUNDS
General City Capital
City Bridge Program $ 300,000
I-25 & SH 392 Interchange and Improvements 2,640,000
Police Facility 750,000
Railroad Crossing Replacement 100,000
TOTAL GENERAL CITY CAPITAL $ 3,790,000
1/4 Cent - Building on Basics
Administrative Charge $ 34,914
Bicycle Program Plan Implementation 125,000
Museum/Discovery Science Center 115,113
North College Avenue Improvements 4,275,671
Pedestrian Plan and ADA Improvements 300,000
TOTAL 1/4 CENT - BUILDING ON BASICS $ 4,850,698
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Conservation Trust Fund
Administration $ 198,918
Trail Acquisition / Development 350,000
Open Space Acquisition 10,000
Fossil Creek Trail 50,000
Transfer to General Fund-Parks Maintenance 923,704
TOTAL CONSERVATION TRUST FUND $1,532,622
Neighborhood Parkland Fund
Administration $ 187,679
Equipment Replacement 15,000
New Park Site Acquisition 150,000
TOTAL NEIGHBORHOOD PARKLAND FUND $ 352,679
TOTAL CITY FUNDS $425,790,911
Section 3. Mill Levy
a. That the 2011 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 31,2010,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.
b. That the City Clerk shall certify this levy of 9.797 mills to the County
Assessor and the Board of Commissioners of Latimer 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.
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Introduced, considered favorably on first reading, and ordered published this 2nd day of
November,A.D. 2010,and to be presented for final passage on the 16th day of November,A.D.2010.
Mayor
ATTEST:
City Clerk
Passed and adopted on final reading on the I6th day of November, A.D. 2010.
Mayor
ATTEST:
City Clerk
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