HomeMy WebLinkAboutCOUNCIL - AGENDA ITEM - 10/06/2015 - FIRST READING OF ORDINANCE NO. 123, 2015, APPROPRIAgenda Item 8
Item # 8 Page 1
AGENDA ITEM SUMMARY October 6, 2015
City Council
STAFF
Lawrence Pollack, Budget & Performance Measurement Manager
Darin Atteberry, City Manager
Mike Beckstead, Chief Financial Officer
SUBJECT
First Reading of Ordinance No. 123, 2015, Appropriating Prior Year Reserves and Unanticipated Revenue in
Various City Funds and Authorizing the Transfer of Appropriated Amounts between Funds or Projects.
EXECUTIVE SUMMARY
The purpose of this annual budget adjustment ordinance is to combine dedicated and unanticipated revenues
or reserves that need to be appropriated before the end of the year to cover the related expenses that were not
anticipated and, therefore, not included in the 2015 annual budget appropriation. The unanticipated revenue is
primarily from fees, charges, rents, contributions and grants that have been paid to City departments to offset
specific expenses.
BACKGROUND / DISCUSSION
This Ordinance appropriates prior year reserves and unanticipated revenue in various City funds, and
authorizes the transfer of appropriated amounts between funds. The City Charter permits the City Council to
provide, by ordinance, for payment of any expense from prior year reserves. The Charter also permits the
City Council to appropriate unanticipated revenue received as a result of rate or fee increases or new revenue
sources. Additionally, it authorizes the City Council to transfer any unexpended appropriated amounts from
one fund to another upon recommendation of the City Manager, provided that the purpose for which the
transferred funds are to be expended remains unchanged; the purpose for which they were initially
appropriated no longer exists; or the proposed transfer is from a fund or capital project account in which the
amount appropriated exceeds the amount needed to accomplish the purpose specified in the appropriation
ordinance.
The following changes have been made since these requests were reviewed by the City Council Finance
Committee:
$700,000 – added for needed transfer from the General Fund to the Self Insurance Fund (this is a
requirement of governmental fund accounting, and no additional expenses are associated with this
transfer).
$39,089 – items D3 ($5,225) and D4 ($33,864) below were inadvertently left out of the City Council
Finance Committee review.
If any of the appropriations included in this AIS are not approved, the City will have to reduce expenditures
even though revenue and reimbursements have been received to cover those expenditures.
The table below is a summary of the expenses in each fund that make up the increase in requested
appropriations. Also included are intra-fund transfers which do not increase total appropriations, but per the
City Charter require City Council approval to make the transfer. A table with the specific use of prior year
reserves appears at the end of the AIS.
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Funding Unanticipated
Revenue
Prior Year
Reserves
Transfers
between Funds
TOTAL
General Fund $1,256,224 $1,142,913 $0 $2,399,137
Sales & Use Tax Fund $0 $2,678,088 $0 $2,678,088
Benefits Fund $0 $1,900,000 $0 $1,900,000
Capital Projects Fund $135,884 $0 $373,157 $509,041
Equipment Fund $82,485 $0 $0 $82,485
Golf Fund $149,000 $0 $0 $149,000
Natural Areas Fund $64,209 $0 $1,339,044 $1,403,253
Recreation Fund $202,709 $17,000 $0 $219,709
Street Oversizing $0 $34,157 $0 $34,157
Self Insurance Fund $0 $0 $700,000 $700,000
Transit Services Fund $1,295,220 $0 $0 $1,295,220
Transportation Fund $553,000 $1,525,667 $0 $2,078,667
Transportation Fund (Snow Removal) $0 $500,000 $0 $500,000
GRAND TOTAL $3,738,731 $7,797,825 $2,412,201 $13,948,757
A. GENERAL FUND
1. Fort Collins Police Services (FCPS) has received revenue from various sources which need to be
appropriated to cover the related expenditures. A listing of these items follows:
a. $34,711 – In 2015 Police received an additional award from the Rocky Mountain High Drug Trafficking
Area for $34,711. The funding was used to offset some of the costs for a case worked by the Northern
Colorado Drug Task Force.
b. $6,660 – 2015 Seatbelt Grant - In 2015, Fort Collins Police received a grant from the Colorado
Department of Transportation for two waves of Seatbelt Enforcement. The grant paid for officers to
work overtime to conduct enforcement activities.
c. $16,544 – 2015 High Visibility DUI Grant – In 2015, Fort Collins Police received $16,544 in grant funds
from the Colorado Department of Transportation to pay for overtime for DUI enforcement.
d. $7,027 – 2014 Law Enforcement Assistance Funds (LEAF) DUI Grant - For the January through June
2015 timeframe, Fort Collins Police received $7,027 in grant funding from the Colorado Department of
Transportation to pay for overtime for DUI enforcement through June 30, 2015.
e. $143,750 – Police Overtime and Straight Time Reimbursement - In 2015, Police Services received
reimbursement from various entities for overtime expenses. The different activities include: CSU
football traffic control, Tour De Fat, Brew Fest, New West Fest, regional auto theft case investigations,
Poudre School District school board meetings, MAX implementation, and noise ordinance violation
workshops. Additionally, in 2015 FCPS partnered with Larimer County to staff events at The Ranch.
Additionally, Police Services implemented a new CAD system in conjunction with Larimer County
where a significant amount of overtime was incurred to install the system, troubleshoot problems and
train staff.
f. $54,875 – Police Report Fees - Police reports purchased by the public and insurance agencies
generate revenue of approximately $7.50 a report. For 2015, it is estimated that $54,875 will be
collected. The revenue from this fee is used to subsidize the cost of copy machine rental expenses.
g. $23,640 – Poudre Valley Hospital Dispatch Contract Revenue (PVH) - This request is to appropriate
revenue received from PVH that is in excess of what was estimated. Every year the hospital contracts
with FCPS to provide dispatch service. The contracted amount is based on the total budget multiplied
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by the percentage of calls received for ambulance service. The revenue was used in 2015 to pay for
Fort Collins 911 Center maintenance expenses.
h. $174,963 - Larimer County Share of CRISP Maintenance Costs - The IGA between The City of Fort
Collins and Larimer County states that Larimer County will pay for 50% of the annual maintenance
agreement for the Tiburon/CAD system. In prior years, the City only expensed half the contract cost,
as that was the net expense to the City. Starting with 2015, the City will recognize the full expense for
the contract as well as the revenue from the county. This change was made after the adoption of the
2015 budget, therefore additional appropriation needs to be made to allow the City to pay the full
amount.
FROM: Unanticipated Revenue (Miscellaneous Police) $397,228
FROM: Unanticipated Revenue (High Intensity Drug Traffic Grant) $34,711
FROM: Unanticipated Revenue (2015 Seatbelt Grant) $6,660
FROM: Unanticipated Revenue (2015 High Visibility DUI Grant) $16,544
FROM: Unanticipated Revenue (2014 LEAF DUI Grant) $7,027
FOR: Police Services $198,625
FOR: Fort Collins 911 Center Maintenance expenses $23,640
FOR: Tiburon/CAD system $174,963
FOR: High Intensity Drug Traffic Grant $34,711
FOR: Seatbelt Grant $6,660
FOR: High Visibility DUI Grant $16,544
FOR: LEAF DUI Grant $7,027
2. Operation Services is requesting funds for:
a. $23,451 - Investigation Replacement Unit - Police Investigation totaled a unit this spring (not a patrol
vehicle). We are requesting a budget increase for the cost of a Nissan Leaf that replaced the vehicle.
We will be using insurance money to pay for the Leaf.
b. $37,853 - Police Patrol Replacement Unit - Police Patrol totaled a unit this spring. We are requesting
a budget increase for the cost of a new patrol vehicle that replaced the totaled vehicle. We will be
using insurance money to pay the expense of the new vehicle and equipment.
c. $75,000 - Building Repair and Maintenance (BRM) Additional Revenue and Expense - Unanticipated
revenue from work that was not planned in non-general fund departments. We are requesting $75,000
appropriation for this additional revenue.
FROM: Unanticipated Revenue (insurance proceeds) $61,304
FROM: Unanticipated Revenue (WFO) $75,000
FOR: Police Vehicle Purchases $61,304
FOR: WFO Building Repair and Maintenance $75,000
3. This request is to appropriate $389,913 to cover the payment of rebates made in 2015. In accordance
with Chapter 25, Article II, Division 5, Manufacturing Equipment Use Tax Rebates were paid out in August
2015 for the 2013 rebate program. The rebate program was established to encourage investment in new
manufacturing equipment by local manufacturing firms. Vendors have until December 31st of the following
year to file for the rebate. This item appropriates the use tax funds to cover the payment of the rebates.
FROM: Prior Year Reserves (Manufacturing Use Tax Rebate) $389,913
FOR: Manufacturing Use Tax Rebates $389,913
4. This request is to appropriate $700,000 from General Fund reserves for payouts on claims incurred over
this and previous years that resulted in payments of substantial legal fees and claims settlements. The
budgeted amount of $1,200,000 in 2015, based upon our experience in previous years, will not be
adequate to cover 2015 expenses and all claim payments incurred in 2015 regardless of their year of
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occurrence. The projection is based upon a review of five prior years plus current year to date claims
information as well as external actuarial reports. As an internal services department, revenue in the form
of department allocations is not adequate to cover claim payments which will be addressed in the next
budget cycle. A supplemental appropriation of $700,000 is being requested for 2015.
FROM: Prior Year Reserves $700,000
FOR: Transfer to Self Insurance Fund $700,000
5. Environmental Services sells radon test kits at cost as part of its program to reduce lung cancer risk from
in-home radon exposure. This appropriation would recover kit sales revenue for the purpose of restocking
radon test kits.
FROM: Unanticipated Revenue (from radon kit sales) $4,276
FOR: Radon Test Kits $4,276
6. The City of Fort Collins received the David R. Keller Prize for Innovation in Sustainability for adopting
updated, ambitious community greenhouse gas goals in March 2015. The $5,000 cash award will be used
to support the work being done by A-Train Marketing Communications Inc. to develop messaging to inspire
community action to reduce greenhouse gas emissions.
FROM: Unanticipated Revenue (grants) $5,000
FOR: Reduction of Greenhouse Gas Emissions projects $5,000
7. In 2015, the City of Fort Collins received $500,000 in Brownsfield grant funds from the Environmental
Protection Agency to conduct environmental assessments of property within the City and County. These
funds have been targeted for assessments in the North College Urban Renewal Area and River District
portion of Old Town. Partners on the grant include the Downtown Development Authority and Larimer
County. This is a reimbursable grant.
FROM: Unanticipated Revenue (grants) $500,000
FOR: Environmental assessments in the North College Urban Renewal $500,000
Area and River District portion of Old Town
8. The Forestry Department requests to appropriate unanticipated revenue from reimbursement claims for
damages to trees caused by accidents.
FROM: Unanticipated Revenue $2,809
FOR: Forestry Maintenance $2,809
9. The Gardens on Spring Creek request appropriations of unanticipated revenues. Revenues increased
beyond projections due to increased programs such as the Spring Plant Sale and Youth Summer Camps
and increased donations due to the popularity of the Gardens. Appropriations are needed for the
additional cost of expanded programs including staffing, supplies, credit card fees, etc.
FROM: Unanticipated Revenue $49,000
FOR: Gardens on Spring Creek Programs and Operations $49,000
10. Pursuant to state law, District 6 candidate Carl Wangsvick requested and paid for a recount of the votes
cast in the District 6 Council race. The actual cost of that recount was $8,902. This appropriates those
funds into the City Clerk's Election budget to offset the recount expenses.
FROM: Unanticipated Revenue $8,902
FOR: Election Recount Expenses $8,902
11. This request is intended to cover expenses related to land bank property maintenance needs for 2015. As
expenses vary from year-to-year, funding is requested annually mid-year to cover these costs. Expenses
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for 2015 include general maintenance of properties, raw water and sewer expenses, market analysis and
property appraisals. In addition, substantial deferred maintenance must be completed before a land bank
property can be rented out again. This land bank parcel is being held for future development, which is not
likely to occur for at least two years.
FROM: Prior Year Reserves (Land Bank Reserve) $53,000
FOR: Land Bank Expenses $53,000
12. The Fort Collins Convention and Visitors Bureau (FCCVB) has been awarded an $87,764 grant from the
Colorado Welcome Center through the State of Colorado. These funds will be disbursed by the State of
Colorado and directed through the City of Fort Collins, pursuant to State of Colorado requirements, then
paid to the FCCVB. The grant period will run from July 1, 2015 through June 30, 2016.
FROM: Unanticipated Revenue (grant) $87,764
FOR: Fort Collins Convention and Visitors Bureau $87,764
B. SALES AND USE TAX FUND
1. The sales and use tax revenue received in 2014 was higher than projected and existing appropriations
were not adequate to make the full transfer from the Sales and Use Tax Fund to the Capital Projects Fund
for the one quarter cent Building on Basics tax, and to the Natural Areas Fund for the one quarter cent
Natural Areas tax. Adjustments to other funds are not needed because the tax revenues are recorded
directly into those funds. This item appropriates additional funds in the amount of $2,678,088 from prior
year reserves for transfer from the Sales and Use Tax Fund to the Capital Projects Fund for the Building
on Basics tax of $1,339,044, and for transfer to the Natural Areas Fund for the Natural Areas tax of
$1,339,044.
FROM: Prior Year Reserves (Sales & Use Tax Fund) $2,678,088
FOR: Transfer to Capital Projects - Building on Basics $1,339,044
FOR: Transfer to Natural Areas Fund $1,339,044
C. BENEFITS FUND
1. An additional appropriation of approximately $1.9M is requested from reserves in the Benefits Fund.
Benefit costs are increasing greater than anticipated, driven by both additional staff covered by the
Affordable Health Care Act in 2015/16 and claims costs continuing to grow at a greater rate than
forecasted. On average, medical claims grew approximately 5.5% per year from 2009 through 2012. In
2013 and 2014, claims increased 9% and 7.5% respectively. In looking at the first eight months of 2015,
the growth in medical claims is trending toward an increase in excess of 8% or more, compared to 2014.
Claims expenditures are projected to exceed budgeted appropriations by $1.7M. Additional appropriations
of approximately $200,000 are also needed to cover estimated fees associated with the Affordable Care
Act (“ACA”). It is anticipated that the additional request of $1.9M will not adversely affect the minimum
fund balance requirement necessary at the end of 2015.
FROM: Prior Year Reserves $1,900,000
FOR: Benefits Fund Expenses $1,900,000
D. CAPITAL PROJECTS FUND
1. As part of the Lincoln Avenue Improvements Project, additional funds have been received from 2
developers, Odell Brewing Co. and McKee Brothers, Inc., as payment to construct the local street
improvements for Lincoln Avenue adjacent to Odell Brewing Co. and In-Situ Subdivision. (See Street
Oversizing Fund Item #I1)
FROM: Unanticipated Revenue (Contributions in Aid) $96,795
FROM: Transfer from the Street Oversizing Fund $34,157
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FOR: Construction of local street improvements for Lincoln Ave. $130,952
adjacent to Odell Brewing Co. and In-Situ Subdivision.
2. This item is related to the EPIC water quality and bulkhead improvements. Currently $339,000 resides in
the Facilities operating budget. Since this is a capital project, we are requesting it to be transferred to the
Capital Projects Fund. This allows us to have the entire cost of the project budgeted in one Capital
Project. There is no increase to the Citywide appropriation. (See General Fund Item #2a).
FROM: Transfer from General Fund (Op Svcs) $339,000
FOR: EPIC Water Quality and Bulkhead Improvements $339,000
3. As part of the Willow Street River District Improvements Project, additional funds have been received from
the developer as payment to construct the local street improvements adjacent to the site that were
completed by the City at 400 Linden Street.
FROM: Unanticipated Revenue (developer payment) $5,225
FOR: Willow Street River District Improvements Project $5,225
4. As part of the North College Avenue, Phase III, Conifer to Willox Project, additional funds have been
received from the property owner at 900 North College Avenue for right-of-way purchase and the cost for
the local street obligation.
FROM: Unanticipated Revenue (property owner funds) $33,864
FOR: N. College Ave., Phase III, Conifer to Willox Project $33,864
E. EQUIPMENT FUND
1. Appropriation of unanticipated grant revenue from the Regional Air Quality Council to purchase
Compressed Natural Gas (CNG) vehicles: One semi-tractor, four tandem dump trucks, and two Utility Line
trucks. The total amount of grant funding is $82,485 with a 20% match covered by the departments’
existing appropriations. This is a reimbursable grant.
FROM: Unanticipated Revenue (grant) $82,485
FROM: CNG Vehicles $82,485
F. GOLF FUND
1. This item is to appropriate unanticipated revenue in the Golf Fund to replace the three range ball machines
that are 15 to 20 years old. New technology in range ball machines will allow interfacing with the City's
GolfTrac System, provide reports on use, improve overall accountability and internal controls over the
driving range revenue, and improve customer service. With improved accountability and internal controls,
revenue increases should provide a full return of this investment within the next five years. The current
machines are not reliable and any issues with the machines will impact customer service. This is an
immediate unanticipated issue that needs to be address by year end. This request includes electrical
work that needs to be done at each course to accommodate the machines and the cost of the machines.
FROM: Unanticipated Revenue $58,000
FOR: Golf Driving Range Ball Machines $58,000
2. During 2014 all golf pro contracts and the Collindale restaurant concessionaire contract were renegotiated.
Several unanticipated expenses have occurred due to these contract negotiations and the Golf Division’s
assuming full responsibility and control over the three driving ranges. Unanticipated projects included
carpet at Collindale as part of the negotiation with Potts - $26,000, renovation of the SouthRidge driving
range, which was a necessary improvement for the City to maximize its revenues and improve customer
service - $19,000, and replacement of the rangeball picker machine at Collindale - $11,000. It was also
determined this summer that the kitchen floor and drain at the Collindale Clubhouse has been leaking into
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the basement ceiling. The drain and the tile floor need to be resealed to eliminate the leaking. This work
needs to occur during warm weather for proper ventilation and the clubhouse will need to be closed to the
public for approximately one week during this time. It is the least impactful to the golfing community if the
clubhouse is closed this fall instead of next spring. This issue is unanticipated and needs to be mitigated
as soon as possible. The cost is estimated to be $35,000. Unanticipated 2015 revenue in the Golf Fund
will be used to cover these costs.
FROM: Unanticipated Revenue $91,000
FOR: Carpet at Collindale $26,000
FOR: Renovation of Southridge Driving Range $19,000
FOR: Replacement of Rangeball Picker Machine at Collindale $11,000
FOR: Kitchen Drain and Tile Floor Resealing at Collindale Clubhouse $35,000
G. NATURAL AREAS FUND
1. The sales and use tax revenue received in 2014 was higher than projected and existing appropriations
were not adequate to make the full transfer from the Sales and Use Tax Fund to the Natural Areas Fund
for the one quarter cent Natural Areas tax. (See Sales & Use Tax Fund Item #1) This item appropriates
funds in the amount of $1,339,044 transferred from the Sales and Use Tax Fund to the Natural Areas Fund
for Land Conservation expenses.
FROM: Unanticipated Revenue (Transfer In) $1,339,044
FOR: Natural Areas Expenses $1,339,044
2. The City of Fort Collins Natural Areas Department has been awarded a grant of $10,000 from the History
Colorado State Historical Fund. The grant will be used to fund a Historic Structure Assessment of the
Great Western Sugar Company Effluent Flume and Bridge, which spans the Cache la Poudre River on
Kingfisher Point Natural Area. The Historic Structure Assessment will be performed by an engineering firm
with experience in restoration of historic structures and will take approximately 6 months to complete.
FROM: Unanticipated Revenue (grant) $10,000
FOR: Historic Structure Assessment of the Great Western $10,000
Sugar Company Effluent Flume and Bridge
3. Grant from Rocky Mountain Bird Observatory for revegetation of Sterling Natural Area for the purposes of
grading important bird habitat.
FROM: Unanticipated Revenue (grant) $4,209
FOR: Revegetation of Sterling Natural Area $4,209
4. Wetlands for Wildlife Grant for work done at the Shields Pit Restoration project.
FROM: Unanticipated Revenue (grant) $50,000
FOR: Shields Pit Restoration Project $50,000
H. RECREATION FUND
1. The purpose of this item is to appropriate sub-grant funds from the Colorado Department of Public Health
and Environment through Poudre Valley Health Foundation and the Coalition for Activity and Nutrition to
Defeat Obesity (CANDO). The Vida Sana Program addresses health disparities among community
members in Fort Collins. Specific interventions include providing culturally congruent exercise
programming through the Northside Aztlan Community Center. The grant is reimbursable upon
expenditure by Recreation.
FROM: Unanticipated Revenue (grant) $64,709
FOR: Vida Sana Recreation Programs $64,709
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2. Fitness programs at Northside Aztlan and the newly expanded Senior Center have been very successful
this year which increased revenues and created related increases in expenses. The Trips and Travel
program geared to the 50+ population has also been successful. The additional expenses are offset by an
increase in revenue through participation fees.
FROM: Unanticipated Revenue $138,000
FOR: Recreation Programs $138,000
3. The purpose of this item is to appropriate $17,000 in interest earnings received in December 2014 from the
Community Foundation of Northern Colorado - Senior Center Endowment Fund to replace chairs at the
Senior Center.
FROM: Prior Year Reserves $17,000
FOR: Chair Replacement at Senior Center $17,000
I. STREET OVERSIZING FUND
1. As part of the Lincoln Avenue Improvements Project, additional funds have been received from 2
developers, Odell Brewing Co. and McKee Brothers, Inc., as payment to construct the local street
improvements for Lincoln Ave. adjacent to Odell Brewing Co. and In-Situ Subdivision. This appropriation
is for the transfer of previously received funds from the Street Oversizing Fund to the Capital Projects fund
to be used for Lincoln Avenue improvements. (See Sales & Use Tax Fund Item #1)
FROM: Prior Year Reserves $34,157
FOR: Transfer to the Capital Projects Fund $34,157
J. TRANSIT SERVICES FUND
1. The City of Fort Collins has entered into agreements with each of its three Transportation Management
Area (TMA) partners (Loveland, Berthoud, and the North Front Range Metropolitan Planning Organization
(NFRMPO)) to transfer local funds to the partners in exchange for the partner's allocation of federal
formula funding. These agreements are specific to Federal Fiscal Year (FFY) 2015 FTA Section 5307 and
Section 5339 formula grants. This request for additional appropriations to match the sum of the agreed-
upon local funds exchange is fully funded with additional federal funding.
FROM: Unanticipated Revenue (grant) $1,230,505
FOR: Pass-Thru Funding to Transportation Management Area $1,230,505
2. The City of Fort Collins is the recipient of $40,000 in unanticipated 2015 FTA Section 5304 funds
administered by CDOT. The funding was awarded to the City, in a competitive grant award process by
CDOT, to fund, at an 80% capital match ratio, a comprehensive route improvement study.
FROM: Unanticipated Revenue (grant) $40,000
FOR: Comprehensive Route Improvement Study $40,000
3. Transfort has entered into an agreement with Colorado State University (CSU) to provide additional
service for the HORN bus route. This request will fund the first half of the 2015-2016 school year with a
further request due in 2016 for the entirety of additional service in 2016.
FROM: Unanticipated Revenue (CSU) $24,715
FOR: HORN Bus Route Service $24,715
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K. TRANSPORTATION SERVICES FUND
1. The PVH and MCR Foundation provided $3,000 to be used to support the FC Bikes Bicycle Ambassador
Program. This funding will support bicycle education and outreach initiatives to advance bicycle safety in
Fort Collins.
FROM: Unanticipated Revenue (grant) $3,000
FOR: FC Bikes Bicycle Ambassador Program $3,000
2. The Planning, Development and Transportation Work for Others is a self-supported program for all “Work
for Others” (WFO) activities within Streets, Traffic and Engineering. Expenses are tracked and billed out to
other City departments, Poudre School District, CSU, CDOT, Larimer County, developers and other public
agencies. The original budget of $2,943,000 was an estimate based on scheduled projects. Additional
unanticipated projects were added in 2015. In addition, the Streets Department is anticipating traffic
control and patching projects for other departments similar to 2014. Additional appropriations of $550,000
are needed to cover labor, material and equipment costs that will be recovered upon completion of the
various projects.
FROM: Unanticipated Revenue (WFO) $550,000
FOR: Traffic Construction $250,000
FOR: Streets WFO $300,000
3. The Parking Fund was created in 2015 to segregate parking revenues and expenditures that were
previously reported in the Transportation Fund. This provides greater transparency for Parking activities.
This action transfers prior year reserves previously identified for Parking from the Transportation Fund to
the Parking Fund in the amount of $1,525,667.
FROM: Prior Year Reserves (Parking) $1,525,667
FOR: Transfer to the Parking Fund $1,525,667
4. Due to the number of storms in January and February 2015, the 2015 snow budget has been depleted.
There were ten storms and approximately 20” of snow in this timeframe. February 2015 had the heaviest
snowfall since 1923. Extensive ice cutting was required because of the weather pattern. Warmer days,
bitter cold nights, and waves of freezing rain or snow every few days caused ice to build up in gutters
blocking drainage and causing ice dams and ice potholes. Clearing sidewalks and pedestrian access
ramps also significantly impacted the snow removal budget. Additional funding of $500,000 is needed to
provide snow removal services during the winter months of October through December 2015. This will
cover labor, equipment and materials.
FROM: Prior Year Reserves $500,000
FOR: Snow Removal $500,000
L. SELF INSURANCE FUND
1. This request is to appropriate $700,000, transferred from General Fund reserves, for payouts on claims
incurred over this and previous years that resulted in payments of substantial legal fees and claims
settlements. The budgeted amount of $1,200,000 in 2015, based upon our experience in previous years,
will not be adequate to cover 2015 expenses and all claim payments incurred in 2015 regardless of their
year of occurrence. The projection is based upon a review of five prior years plus current year to date
claims information as well as external actuarial reports. As an internal services department, revenue in the
form of department allocations is not adequate to cover claim payments which will be addressed in the
next budget cycle. A supplemental appropriation of $700,000 is being requested for 2015.
FROM: Transfer from the General Fund $700,000
FOR: Settlement and Claims $700,000
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FINANCIAL / ECONOMIC IMPACTS
This Ordinance increases total City 2015 appropriations by $13,948,757. Of that amount, this Ordinance
increases General Fund 2015 appropriations by $2,399,137 including use of $1,142,913 in prior year reserves.
Funding for the total City appropriations is $3,738,731 from unanticipated revenue, $7,797,825 from prior year
reserves, and $2,412,201 transferred from other funds.
The following is a summary of the items requesting prior year reserves:
Item # Fund Use Amount
A3 General Manufacturing Equipment Use Tax Rebate $389,913
A4 General 2015 higher than anticipated payouts on claims incurred over this
and previous years
700,000
A11 General Land Bank Property Maintenance 53,000
B1 Sales & Use Tax Transfer of 2014 sales tax revenue for BOB and Natural Areas 2,678,088
C1 Benefits Additional Benefits costs 1,900,000
H3 Recreation Appropriate interest earnings from the Community Foundation of
Northern Colorado - Senior Center Endowment Fund to replace
chairs at the Senior Center
17,000
I1 Street Oversizing Lincoln Ave. Improvements, 1st to Lemay Project - additional funds
from developers transfer to Capital Projects Fund
34,157
K3 Transportation Parking Fund - transfers prior year reserves previously identified for
Parking from the Transportation Fund to the Parking Fund
1,525,667
K4 Transportation Snow Removal 500,000
Total Use of Prior Year Reserves: $7,797,825
- 1 -
ORDINANCE NO. 123, 2015
OF THE COUNCIL OF THE CITY OF FORT COLLINS
APPROPRIATING PRIOR YEAR RESERVES AND UNANTICIPATED REVENUE IN
VARIOUS CITY FUNDS AND AUTHORIZING THE TRANSFER OF APPROPRIATED
AMOUNTS BETWEEN FUNDS OR PROJECTS
WHEREAS, the City has unanticipated revenue and prior year reserves available to
appropriate; and
WHEREAS, in accordance with Article V, Section 8(b) of the City Charter, any expense
or liability entered into by an agent of the City, on behalf of the City, shall not be made unless an
appropriation therefor shall have been made by the City Council; and
WHEREAS, Article V, Section 9 of the City Charter permits the City Council to
appropriate by ordinance at any time during the fiscal year such funds for expenditure as may be
available from reserves accumulated in prior years, notwithstanding that such reserves were not
previously appropriated; and
WHEREAS, Article V, Section 9, of the City Charter also permits the City Council to
make supplemental appropriations by ordinance at any time during the fiscal year, provided that
the total amount of such supplemental appropriations, in combination with all previous
appropriations for that fiscal year, does not exceed the current estimate of actual and anticipated
revenues to be received during the fiscal year; and
WHEREAS, Article V, Section 10, of the City Charter authorizes the City Council to
transfer by ordinance any unexpended and unencumbered amount or portion thereof from one
fund or capital project to another fund or capital project, provided the purpose for which the
transferred funds are to be expended remains unchanged; and
WHEREAS, the City wishes to provide for the expenditures listed below and the City
Manager recommends that these expenditures be made.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF
FORT COLLINS that the following funds are hereby authorized for transfer and appropriated for
expenditure for the purposes stated below:
A. GENERAL FUND
1. APP. FROM: Unanticipated Revenue (Miscellaneous Police) $397,228
APP. FROM: Unanticipated Revenue (High Intensity Drug Traffic Grant) $34,711
APP. FROM: Unanticipated Revenue (2015 Seatbelt Grant) $6,660
APP. FROM: Unanticipated Revenue (2015 High Visibility DUI Grant) $16,544
APP. FROM: Unanticipated Revenue (2014 LEAF DUI Grant) $7,027
FOR: Police Services $198,625
FOR: Fort Collins 911 Center Maintenance expenses $23,640
FOR: Tiburon/CAD system $174,963
FOR: High Intensity Drug Traffic Grant $34,711
FOR: Seatbelt Grant $6,660
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FOR: High Visibility DUI Grant $16,544
FOR: LEAF DUI Grant $7,027
2. APP. FROM: Unanticipated Revenue (insurance proceeds) $61,304
APP. FROM: Unanticipated Revenue (Work for Others “WFO”) $75,000
FOR: Police Vehicle Purchases $61,304
FOR: WFO Building Repair and Maintenance $75,000
3. APP. FROM: Prior Year Reserves (Manufacturing Use Tax Rebate) $389,913
FOR: Manufacturing Use Tax Rebates $389,913
4. APP. FROM: Prior Year Reserves $700,000
FOR: Transfer to the Self Insurance Fund $700,000
5. APP. FROM: Unanticipated Revenue (from radon kit sales) $4,276
FOR: Radon Test Kits $4,276
6. APP. FROM: Unanticipated Revenue (grants) $5,000
FOR: Reduction of Greenhouse Gas Emissions projects $5,000
7. APP. FROM: Unanticipated Revenue (grants) $500,000
FOR: Environmental assessments in the North College Urban Renewal $500,000
Area and River District portion of Old Town
8. APP. FROM: Unanticipated Revenue $2,809
FOR: Forestry Maintenance $2,809
9. APP. FROM: Unanticipated Revenue $49,000
FOR: Gardens on Spring Creek Programs and Operations $49,000
10. APP. FROM: Unanticipated Revenue $8,902
FOR: Election Recount Expenses $8,902
11. APP. FROM: Prior Year Reserves (Land Bank Reserve) $53,000
FOR: Land Bank Expenses $53,000
12. APP. FROM: Unanticipated Revenue (grant) $87,764
FOR: Fort Collins Convention and Visitors Bureau $87,764
B. SALES & USE TAX FUND
1. APP. FROM: Prior Year Reserves (Sales & Use Tax Fund) $2,678,088
FOR: Transfer to Capital Projects - Building on Basics $1,339,044
FOR: Transfer to Natural Areas Fund $1,339,044
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C. BENEFITS FUND
1. APP. FROM: Prior Year Reserves $1,900,000
FOR: Benefits Fund Expenses $1,900,000
D. CAPITAL PROJECTS FUND
1. APP. FROM: Unanticipated Revenue (Contributions in Aid) $96,795
APP. FROM: Transfer from the Street Oversizing Fund $34,157
FOR: Construction of local street improvements for Lincoln Ave. $130,952
adjacent to Odell Brewing Co. and In-Situ Subdivision
2. APP. FROM: Transfer from General Fund (Op Svcs) $339,000
FOR: EPIC Water Quality and Bulkhead Improvements $339,000
3. APP. FROM: Unanticipated Revenue (developer payment) $5,225
FOR: Willow Street River District Improvements Project $5,225
4. APP. FROM: Unanticipated Revenue (property owner funds) $33,864
FOR: N. College Ave., Phase III, Conifer to Willox Project $33,864
E. EQUIPMENT FUND
1. APP. FROM: Unanticipated Revenue (grant) $82,485
APP. FROM: Compressed Natural Gas Vehicles $82,485
F. GOLF FUND
1. APP. FROM: Unanticipated Revenue $58,000
FOR: Golf Driving Range Ball Machines $58,000
2. APP. FROM: Unanticipated Revenue $91,000
FOR: Carpet at Collindale $26,000
FOR: Renovation of Southridge Driving Range $19,000
FOR: Replacement of Rangeball Picker Machine at Collindale $11,000
FOR: Kitchen Drain and Tile Floor Resealing at Collindale Clubhouse $35,000
G. NATURAL AREAS FUND
1. APP. FROM: Unanticipated Revenue (Transfer In) $1,339,044
FOR: Natural Areas Expenses $1,339,044
2. APP. FROM: Unanticipated Revenue (grant) $10,000
FOR: Historic Structure Assessment of the Great Western $10,000
Sugar Company Effluent Flume and Bridge
3. APP. FROM: Unanticipated Revenue (grant) $4,209
FOR: Revegetation of Sterling Natural Area $4,209
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4. APP. FROM: Unanticipated Revenue (grant) $50,000
FOR: Shields Pit Restoration Project $50,000
H. RECREATION FUND
1. APP. FROM: Unanticipated Revenue (grant) $64,709
FOR: Vida Sana Recreation Programs $64,709
2. APP. FROM: Unanticipated Revenue $138,000
FOR: Recreation Programs $138,000
3. APP. FROM: Prior Year Reserves $17,000
FOR: Chair Replacement at Senior Center $17,000
I. STREET OVERSIZING FUND
1. APP. FROM: Prior Year Reserves $34,157
FOR: Transfer to the Capital Projects Fund $34,157
J. TRANSIT SERVICES FUND
1. APP. FROM: Unanticipated Revenue (grant) $1,230,505
FOR: Pass-Thru Funding to Transportation Management Area $1,230,505
2. APP. FROM: Unanticipated Revenue (grant) $40,000
FOR: Comprehensive Route Improvement Study $40,000
3. APP. FROM: Unanticipated Revenue (Colorado State University) $24,715
FOR: HORN Bus Route Service $24,715
K. TRANSPORTATION SERVICES FUND
1. APP. FROM: Unanticipated Revenue (grant) $3,000
FOR: FC Bikes Bicycle Ambassador Program $3,000
2. APP. FROM: Unanticipated Revenue (Work for Others “WFO”) $550,000
FOR: Traffic Construction $250,000
FOR: Streets WFO $300,000
3. APP. FROM: Prior Year Reserves (Parking) $1,525,667
FOR: Transfer to the Parking Fund $1,525,667
4. APP. FROM: Prior Year Reserves $500,000
FOR: Snow Removal $500,000
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L. SELF INSURANCE FUND
1. APP. FROM: Transfer from the General Fund $700,000
FOR: Settlement and Claims $700,000
Introduced, considered favorably on first reading, and ordered published this 6th day of
October, A.D. 2015, and to be presented for final passage on the 20th day of October, A.D. 2015.
__________________________________
Mayor
ATTEST:
_______________________________
City Clerk
Passed and adopted on final reading on the 20th day of October, A.D. 2015.
__________________________________
Mayor
ATTEST:
_______________________________
City Clerk