HomeMy WebLinkAboutCOUNCIL - AGENDA ITEM - 10/02/2018 - FIRST READING OF ORDINANCE NO. 121, 2018, APPROPRIAgenda Item 5
Item # 5 Page 1
AGENDA ITEM SUMMARY October 2, 2018
City Council
STAFF
Lawrence Pollack, Budget Director
Mike Beckstead, Chief Financial Officer
John Duval, Legal
SUBJECT
First Reading of Ordinance No. 121, 2018, Appropriating Unanticipated Revenue and Prior Year Reserves in
Various City Funds.
EXECUTIVE SUMMARY
The purpose of this item 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 2018 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.
STAFF RECOMMENDATION
Staff recommends adoption of the Ordinance on First Reading.
BACKGROUND / DISCUSSION
This Ordinance appropriates unanticipated revenue and prior year reserves in various City funds as a
supplemental appropriation as authorized in the City Charter. The Charter permits the City Council, upon
recommendation of the City Manager, to appropriate unanticipated revenue received as a result of rate or fee
increases or new revenue sources, such as grants and reimbursements, and for the payment of expenses
from prior year reserves. The City Manager is recommending these appropriations. He has determined that
these appropriations are available and previously unappropriated from their respective fund described below
and each appropriation will not cause the total amount appropriated in each fund to exceed the current
estimate of actual and anticipated revenues to be received in each funds during the fiscal year.
If these appropriations 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. A table with the specific use of prior year reserves appears at the end of the AIS.
Agenda Item 5
Item # 5 Page 2
Funding
Unanticipated
Revenue
Prior Year
Reserves
TOTAL
General Fund $1,157,060 $663,154 $1,820,214
Benefits Fund 426,000 0 426,000
Capital Projects Fund 37,838 0 37,838
Equipment Fund 1,682,645 0 1,682,645
KFCG (PFA) 0 200,929 200,929
Natural Areas Fund 51,472 0 51,472
Transportation Fund 38,850 871,038 909,888
Water Fund 15,540 45,000 60,540
GRAND TOTAL $3,409,405 $1,780,121 $5,189,526
There are four changes that have been incorporated into this item since it being reviewed by the Council
Finance Committee (CFC) on September 17, 2018. They are as follows:
- Item E1 (in this document) is a $200k request from the Poudre Fire Authority (PFA) to appropriate the
2017 year-end available reserves of the Keep Fort Collins Great (KFCG) Fund that are dedicated to
Fire and Emergency Response (11%).
- The documents reviewed by CFC included a request for Opera Galleria sidewalk repair (Item E1 in the
CFC materials) for $60k. This item has been withdrawn since that work will now be completed in 2019
instead of this year.
- The CFC materials also included a request for $30k for concrete work in the Skyview South General
Improvement District (GID) #15. This was item F1 in the CFC materials and is item G3 in this
document). This is initially an appropriation request from the Transportation Fund to get the
associated work completed in 2018. These funds will be reimbursed via a transfer appropriation from
the Skyview GID #15 Fund that is scheduled for 1st Reading at the November 6, 2018 GID #15 Board
of Directors meeting.
- The last item included in the CFC materials that has changed is the withdraw of the request for the
2018 Edward Byrne Memorial Justice Assistance Grant (JAG) of $33,552 (Item # A9f in the CFC
materials). It was retracted because funds that were anticipated to be received through this grant will
not be received as expected. The grant funding has followed the financial stewardship of the Northern
Colorado Drug Task Force, and now Larimer County will be the recipient of the grant funds.
A. GENERAL FUND
1. The City received four metropolitan district applications for its review and consideration. As per City
policy, one application was accompanied by a non-refundable application fee of $2,000 and a deposit of
$10,000 and three applications were accompanied by a non-refundable application fee of $2,000 and a deposit
of $5,000 to be utilized for the reimbursement of staff, legal and consultant expenses.
FROM: Unanticipated Revenue (application fees) $33,000
FOR: Reimbursement of staff, legal and consultant expenses $33,000
2. 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 use test kit sales revenue for the purpose of
restocking radon test kits.
FROM: Unanticipated Revenue (from radon kit sales) $4,102
FOR: Radon Test Kits $4,102
Agenda Item 5
Item # 5 Page 3
3. This request is intended to cover expenses related to land bank property maintenance needs for 2018.
As expenses vary from year-to-year, funding is requested annually mid-year to cover these costs. Expenses
for 2018 include general maintenance of properties, raw water and sewer expenses, electricity and other as
applicable.
FROM: Prior Year Reserves (Land Bank reserve) $21,000
FOR: Land Bank Expenses $21,000
4. The Parks department received a donation for the 4th of July Fireworks at City Park and unanticipated
donation for the Forestry Division for trees. This request appropriates those donations.
FROM: Unanticipated Revenue (donations) $30,424
FOR: 4th of July Celebration $25,000
FOR: Tree Purchases $5,424
5. The Community and Public Involvement Office (CPIO) has received additional franchise fees from
Comcast after a mid-franchise financial audit of Comcast per Section 3.6 of the agreement between The City
and Comcast. This revenue has been received and equipment will be purchased this year.
FROM: Unanticipated Revenue (audit recovery) $28,000
FOR: Fort Collins Public Media equipment & technology $28,000
6. The City is engaging Corona Insights to conduct a research study focused on the current housing
market, neighborhood quality, and the impacts of the occupancy ordinance and received additional funding of
$10,525 from the Fort Collins Board of Realtors to fund the study.
FROM: Unanticipated Revenue (donation) $10,525
FOR: Occupancy Study $10,525
7. As required by law, Chief Judge Lane appointed defense counsel to represent certain defendants on
traffic and non-traffic misdemeanor cases at the expense of the City. She has appointed defense counsel to
151 cases from January through the end of July 2018. The fee paid by the City for such representation is billed
at the rate of $75/hour up to a maximum of $1,675 per case if the case does not go to trial, or $2,480 if the
case goes to trial. The Court's original budget for these services was $44,060, which has been exceeded to-
date. The number of appointments being made has increased significantly due to a change in state law that
occurred after our budget offers for 2017-2018 had been submitted. The Municipal Court is requesting the use
of reserves of $32,000 to meet the anticipated cost increase for this required service.
FROM: Prior Year Reserves (General Fund) $32,000
FOR: Court-Appointed Defense Counsel costs $32,000
8. On March 6, 2018, Resolutions 2018-021/022 authorized Chief Judge Lane to hire and appoint
Temporary Judges to hear civil case(s) filed into Municipal Court. No additional funding for personnel costs
was appropriated for the Court's budget at that time. On April 3, 2018, a civil case with multiple parties was
filed into Municipal Court. Chief Judge Lane appointed a Temporary Judge to hear this case. The case is
complex with 31 individual filings to date and may not be completed until Fall 2018. This request covers the
estimated personnel costs associated with Judge Hamilton-Feldman hearing this case through completion.
FROM: Prior Year Reserves (General Fund) $5,000
FOR: Personnel Costs for Temporary Judges to Hear Civil Cases $5,000
9. Fort Collins Police Services (FCPS) has received revenue from various sources and is also requesting
the use of reserves, to be appropriated to cover the related expenditures. A listing of these items follows:
Agenda Item 5
Item # 5 Page 4
a. $36,934 - 2018 Beat Auto Theft Through Law Enforcement (BATTLE) Grant - In 2018 Police Services
was awarded a Beat Auto Theft Through Law Enforcement (BATTLE) grant from the State to pay for
officers to work overtime to conduct enforcement activities.
b. $5,000 - 2018 Click It or Ticket (aka Seatbelt) Grant - In 2018 Police Services was awarded a Click it
or Ticket grant from the Colorado Department of Transportation to pay for officers to work overtime to
conduct enforcement activities.
c. $600,000 - Police Collective Bargaining Unit Costs - Since the 2018 Collective Bargaining Unit costs
are established after the 2018 budget was put in place, this adjustment requests additional funding
from unanticipated revenue in the General Fund to cover some of the additional costs agreed in the
Collective Bargaining Agreement.
d. $160,241 - As a part of the movement of the Northern Colorado Drug Task Force to Larimer County,
who is now the fiscal agent, this appropriation would allow the department to send the State Asset
Forfeiture reserve fund balance to Larimer County.
e. $11,818 - 2018 High Visibility Impaired Driving Enforcement (HVE) Grant - In 2018 Police Services
was awarded a High Visibility Impaired Driving Enforcement grant from the Colorado Department of
Transportation to pay for overtime for DUI enforcement during specific holiday time periods.
f. $75,687 - Sale of Police records and other miscellaneous revenue - FCPS received revenue from the
sale of Police reports along with other miscellaneous revenue.
g. $308,744 - Police Overtime Reimbursement - Police Services helps schedule security and traffic
control for large events. Since these events are staffed by officers outside of their normal duties,
officers are paid overtime. The organizations that request officer presence are billed for the costs of
the officers' overtime. 2018 activities included CSU football games, Tour de Fat, Brew Fest, New West
Fest and other events. Additionally, FCPS partners with Larimer County to staff events at The Ranch.
h. $2,500 - Shop with a Cop Grant - The program pairs volunteers from regional emergency services with
local children whose families are facing severe financial difficulties and limited/no housing. Children
selected by the McKinney Foundation (through the Poudre School District), are given gift cards to
purchase gifts for their immediate family members. Emergency personnel shop with them, building
bonds and providing assistance.
TOTAL APPROPRIATION
FROM: Unanticipated Revenue (2018 BATTLE Grant) $36,934
FROM: Unanticipated Revenue (2018 Click it or Ticket Grant) $5,000
FROM: Unanticipated Revenue (Police Collective Bargaining Unit Costs) $600,000
FROM: Prior Year Reserves (Northern Colorado Drug Task Force) $160,241
FROM: Unanticipated Revenue (HVE Grant) $11,818
FROM: Unanticipated Revenue (Miscellaneous) $75,687
FROM: Unanticipated Revenue (Overtime Reimbursement) $308,744
FROM: Unanticipated Revenue (Shop with a Cop Grant) $2,500
FOR: 2018 BATTLE Grant $36,934
FOR: 2018 Click it or Ticket Grant $5,000
FOR: Transfer of reserve funding to Larimer County $160,241
FOR: 2018 HVE Grant $11,818
FOR: Police Services $984,431
FOR: Shop with a Cop Grant $2,500
10. This grant was awarded from the Colorado Restorative Justice Coordinating Council to update and
translate all Restorative Justice documents from English to Spanish, and to provide a three-part training in
equity and inclusion for all Restorative Justice/Mediation staff and volunteers.
Agenda Item 5
Item # 5 Page 5
FROM: Unanticipated Revenue (grant) $10,326
FOR: Restorative Justice/Mediation expenses $10,326
11. This request is to appropriate $444,913 to cover the payment of 2017 Manufacturing Equipment Use
Tax rebates (MUTR) made in 2018. In accordance with Chapter 25, Article II, Division 5, Manufacturing
Equipment Use Tax Rebates were paid out in July 2018. The rebate program was established to encourage
investment in new manufacturing equipment by local 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) $444,913
FOR: Manufacturing Use Tax Rebates $444,913
B. BENEFITS FUND
1. The Human Resources department was awarded a Worksite Wellness grant from Tri-County Health
Department to fund fitness testing equipment for an employee fitness testing program.
FROM: Unanticipated Revenue (grant) $1,000
FOR: Fitness testing equipment for an employee fitness testing program $1,000
2. This appropriation request is to fund unanticipated expenditures for the City's 2018 Stop Loss
Insurance plan. In 2016 and a portion of 2017, the City experienced excessive high-dollar medical claims that
resulted in 40% cost increases to its Stop Loss insurance plan for 2017 and 2018. The City was able to
absorb the cost increase in 2017 from pharmaceutical savings and a favorable medical claims performance
year.
Through July 2018, medical claims performance is on par with budget and is projected to come in under
budget by year-end to once again help absorb the Stop Loss cost overage. However, medical claims activity
in 3rd and 4th quarters has historically been very volatile. This request of $425,000 from unanticipated
revenues in the Benefits Fund will aid in covering 2018 Stop Loss insurance plan costs in the event that any
underspend from medical claims cannot fully absorb the Stop Loss overage.
FROM: Unanticipated Revenue (premium fees) $425,000
FOR: Stop Loss insurance plan $425,000
C. CAPITAL PROJECTS FUND
1. As a part of recent development on North College, repayment funds were received from the developer
for their local street obligation for the improvements that were completed by the City. Generally, these funds
go back into the nearest capital project on the same corridor. The funds are necessary to complete the North
College Pedestrian Connection Project.
FROM: Unanticipated Revenue (contributions in aid) $10,444
FOR: North College Pedestrian Connection Project $10,444
2. The Gardens on Spring Creek seeks to appropriate unanticipated donations designated for capital
construction of the Visitor's Center expansion and garden expansion projects.
FROM: Unanticipated Revenue (donations) $27,394
FOR: Gardens on Spring Creek Capital Project $27,394
D. EQUIPMENT FUND
1. This revenue is from the Alt Fuels Colorado ($145,600) and Charge ahead ($11,394) grant programs
administered by the State Energy Office and the Regional Air Quality Council. Alt Fuels Colorado provides
Agenda Item 5
Item # 5 Page 6
80% reimbursement on the incremental cost of Natural Gas vehicles, while the Charge ahead provides
infrastructure for vehicle charging stations.
FROM: Unanticipated Revenue (grants) $156,994
FOR: Vehicle charging stations $156,994
2. These funds are from rebates from energy efficiency lighting projects at various City Facilities from
Fort Collins Utilities and Platte River Power Authority. This revenue will be used for additional energy
efficiency and solar projects in 2018.
FROM: Unanticipated Revenue (rebates) $25,651
FOR: Energy efficiency and solar projects $25,651
3. These funds represent the insurance proceeds from the July 2018 Hail Storm that damaged 370 City
Fleet vehicles. The repairs are all expected to be completed this year.
FROM: Unanticipated Revenue (insurance proceeds) $1,500,000
FOR: City Fleet vehicles $1,500,000
E. KEEP FORT COLLINS GREAT FUND
1. Poudre Fire Authority is requesting the Keep Fort Collins Great Reserve balance for Fire Services to
purchase software and Training Center Improvements.
FROM: Prior Year Reserves (Fires Services specific) $200,929
FOR: PFA software and Training Center improvements $200,929
F. NATURAL AREAS FUND
1. This grant from Colorado Health Foundation supports the Outdoor Club, a collaboration with City of
Fort Collins Natural Areas, the Fort Collins Boys & Girls Club, and CSU School of Social Work to connect low
income children and their families to natural areas. The funds are for transportation, outdoor gear, stipends for
partner agencies to offer activities, teacher training, and activity supplies.
FROM: Unanticipated Revenue (grant) $51,472
FOR: Programs to connect low income children and their $51,472
families to natural areas
G. TRANSPORTATION SERVICES FUND
1. The 2018 snow budget has nearly been consumed. The total annual budget is $1.4M and YTD
spending is $1.3M. Extremely cold temperatures require more deicer material to keep the roads safe, which
drives up the cost of snow operations significantly. Ice cutting can be required due to the weather pattern
where daytime thawing and nighttime freezing caused ice dams, ice potholes, and build-up in gutters causing
drain blockages. Additional funding of $800,000 is requested to provide snow removal services during the
winter months from October through December 2018.
FROM: Prior Year Reserves (Transportation Fund) $800,000
FOR: Snow & Ice Removal $800,000
2. FC Bikes received funding from the following sources: People for Bikes Big Jump Mini Grant
($25,000); Bike Share Membership and User Revenue ($41,038); and, Open Streets sponsorship and vendor
fees ($13,850). Funding from the People for Bikes grant will be used to develop concept designs and
implement a temporary demonstration project along City Park Ave. Funding from Bike Share Membership and
User fees will be used to support the City's ongoing Bike Share sponsorship contract. Open Streets
Agenda Item 5
Item # 5 Page 7
sponsorship dollars and vendor fees will be used to supplement 2018 Open Streets event costs.
FROM: Unanticipated Revenue (grant) $38,850
FROM: Prior Year Reserves (grant deposited in 2017) $41,038
FOR: FC Bike Share Program $79,888
3. The Skyview GID will be getting asphalt work done in 2019 per the current Street Maintenance
Program schedule. Historically, work has been completed to upgrade sidewalks one year in advance of
asphalt to not create a "backup" in the repair/replacement process (laying asphalt goes much faster than
concrete repairs and when done in the same year, the asphalt crews end up being stalled by the concrete work
being done in front of them). This request is to complete the concrete work in the Skyview South GID in 2018
prior to asphalt work in 2019.
FROM: Prior Year Reserves (Transportation Fund) $30,000
FOR: Concrete work in the Skyview South GID $30,000
NOTE: This amount to be reimbursed through transfer from the Skyview South General
Improvement District No. 15 under a separate Ordinance that will be submitted for Council
review on November 6, 2018
H. WATER FUND
1. The Water Supply Vulnerability Study was funded with $250,000 in 2017 and $100,000 in 2018 to
study future water supply uncertainties related to climate changes, supply disruptions, and changes in
demand. The Water Resources Division solicited our regional water supply partners to join us in the Study.
Northern Water Conservancy District, who manages the Colorado-Big Thompson Project, agreed to partner
with us and bring an additional $45,000 (after the $350,000 had been approved through the BFO process) to
help fund the study. Utilities has received these additional dollars and this Adjustment Request is to
appropriate the $45,000 to the Water Supply Vulnerability Study. $40,000 was received in 2017 and $5,000
will be received by end of year 2018. It is being requested to take all $45,000 out of reserves since the $5,000
for 2018 has not been received.
FROM: Prior Year Reserves (Water Fund) $45,000
FOR: Water Supply Vulnerability Study $45,000
2. Fort Collins Utilities was recently awarded a Public Education and Outreach Grant in the amount of
$15,540 from the Colorado Water Conservation Board to address water efficiency in the commercial,
institutional, and industrial (CII) sector. CII efforts require granular site-specific knowledge on top of traditional
billing data analysis, including information about the facility’s operations, occupancy, end uses, building age
and more. With this grant Fort Collins Utilities will collaborate with industry expert Michelle Maddaus, from
Maddaus Water Management, to provide a hands-on technical training to Fort Collins as well 15 other water
utilities across the front range. With this focused training, participants will gain skills to identify and address
efficiency opportunities and strategies in the commercial sector that will save utility customers water and
money, while contributing to the State’s larger water goals.
FROM: Unanticipated Revenue (grant) $15,540
FOR: Water Efficiency training $15,540
CITY FINANCIAL IMPACTS
This Ordinance increases total City 2018 appropriations by $5,189,526. Of that amount, this Ordinance
increases General Fund 2018 appropriations by $1,820,214 including use of $663,154 in prior year reserves.
Funding for the total City appropriations is $3,409,405 from unanticipated revenue and $1,780,121 from prior
year reserves.
The following is a summary of the items requesting prior year reserves:
Agenda Item 5
Item # 5 Page 8
Item # Fund Use Amount
A3 General Land Bank Property Maintenance $21,000
A7 General Municipal Court-Court-Appointed Defense Counsel 32,000
A8 General Municipal Court-Temporary Judges 5,000
A9d General Movement of Funds Associated with the Northern Colorado
Drug Task Force
160,241
A11 General Manufacturing Equipment Use Tax Rebates 444,913
E1 KFCG PFA Reserves 200,929
G1 Transportation Snow Removal 800,000
G2 Transportation FC Bikes - Grants and Bike Share Revenue 41,038
G3 Transportation Skyview South GID Sidewalks 30,000
H1 Water Water Supply Vulnerability Study 45,000
Total Use of Prior Year Reserves: $1,780,121
ATTACHMENTS
1. Council Finance Committee Minutes September 17, 2018 (draft) (PDF)
2. PowerPoint Presentation for Council Finance Committee September 17, 2018 (PDF)
Finance Administration
215 N. Mason
2nd Floor
PO Box 580
Fort Collins, CO 80522
970.221.6788
970.221.6782 - fax
fcgov.com
Finance Committee Meeting Minutes
09/17/2018
10 am ‐ noon
CIC Room ‐ City Hall
Council Attendees: Mayor Wade Troxell, Ross Cunniff, Ken Summers (via phone)
Staff: Darin Atteberry, Kelly DiMartino, Jeff Mihelich, Mike Beckstead, Wendy Williams, John
Duval, Ginny Sawyer, Laurie Kadrich, Noelle Currell, Tim Kemp, Kyle Lambrecht, Jennifer
Poznanovic, Lawrence Pollack, Tyler Marr, Katie Ricketts, Andres Gavaldon, Zack Mozer,
Lance Smith
Others: Fee Working Group; Diane Cohn, Will Flowers, Linda Stanley, Ragan Adams, Rebecca
Hill, Doug Braden
Dale Adamy, Citizen
____________________________________________________________________________________
Meeting called to order at 10:06 am
Approval of Minutes from the August 20th Council Finance Committee Meeting and the Special Council Finance
Committee Meeting on September 5th. Ross Cunniff move for approval of minutes from both meetings. Mayor
Troxell seconded the motions. Minutes were approved unanimously.
A. Year End Adjustment Ordinance (used to be called clean up ordinance)
Lawrence Pollack Budget Director
SUBJECT FOR DISCUSSION
First Reading of Ordinance No, 2018, Appropriating Unanticipated Revenue and Prior Year Reserves in Various
City Funds.
EXECUTIVE SUMMARY
The purpose of this Annual 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 2018 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.
GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED
• What questions or feedback does the Council Finance Committee have on the 2018 Annual Adjustment
Ordinance?
ATTACHMENT 1
2
• Does the Council Finance Committee support moving forward with bringing the 2018 Annual Adjustment
Ordinance to the full City Council?
BACKGROUND/DISCUSSION
This Ordinance appropriates unanticipated revenue and prior year reserves in various City funds, and authorizes
the transfer of appropriated amounts between funds and/or projects. The City Charter permits the City Council
to appropriate unanticipated revenue received as a result of rate or fee increases or new revenue sources, such
as grants and reimbursements. The City Charter also permits the City Council to provide, by ordinance, for
payment of any expense from prior year reserves. 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.
If these appropriations 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 transfers between funds and/or projects which do not increase net
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.
A. GENERAL FUND
1. The City received one metropolitan district application for its review and consideration. As per City
policy, one application was accompanied by a non‐refundable application fee of $2,000 and a deposit of
$10,000 and three applications were accompanied by a non‐refundable application fee of $2,000 and a
deposit of $5,000 to be utilized for the reimbursement of staff, legal and consultant expenses.
FROM: Unanticipated Revenue (application fees) $33,000
FOR: Reimbursement of staff, legal and consultant expenses $33,000
Funding Unanticipated
Revenue
Prior Year
Reserves
Transfers
between
Funds
TOTAL
General Fund $590,612 $1,263,154 $0 $1,853,766
Benefits Fund 426,000 0 0 426,000
Capital Projects Fund 37,838 0 0 37,838
Equipment Fund 1,682,645 0 0 1,682,645
GID #1 Fund 0 60,000 0 60,000
GID #15 (Skyview) Fund 0 30,000 0 30,000
Natural Areas Fund 51,472 0 0 51,472
Transportation Fund 38,850 841,038 0 879,888
Water Fund 15,540 45,000 0 60,540
GRAND TOTAL $2,842,957 $2,239,192 $0 $5,082,149
ATTACHMENT 1
3
2. 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 use test kit sales revenue for the purpose of restocking
radon test kits.
FROM: Unanticipated Revenue (from radon kit sales) $4,102
FOR: Radon Test Kits $4,102
3. This request is intended to cover expenses related to land bank property maintenance needs for 2018.
As expenses vary from year‐to‐year, funding is requested annually mid‐year to cover these costs.
Expenses for 2018 include general maintenance of properties, raw water and sewer expenses, electricity
and other as applicable.
FROM: Prior Year Reserves (Land Bank reserve) $21,000
FOR: Land Bank Expenses $21,000
4. The Parks department received a donation for the 4th of July Fireworks at City Park and unanticipated
donation for the Forestry Division for trees. This request appropriates those donations.
FROM: Unanticipated Revenue (donations) $30,424
FOR: 4th of July Celebration $25,000
FOR: Tree Purchases $5,424
5. The Community and Public Involvement Office (CPIO) has received additional franchise fees from
Comcast after a mid‐franchise financial audit of Comcast per Section 3.6 of the agreement between The
City and Comcast. This revenue has been received and equipment will be purchased this year.
FROM: Unanticipated Revenue (audit recovery) $28,000
FOR: Fort Collins Public Media equipment & technology $28,000
6. The City is engaging Corona Insights to conduct a research study focused on the current housing market,
neighborhood quality, and the impacts of the occupancy ordinance and received additional funding of
$10,525 from the Fort Collins Board of Realtors to fund the study.
FROM: Unanticipated Revenue (donation) $10,525
FOR: Occupancy Study $10,525
7. As required by law, Chief Judge Lane appointed defense counsel to represent certain defendants on
traffic and non‐traffic misdemeanor cases at the expense of the City. She has appointed defense counsel
to 151 cases from January through the end of July 2018. The fee paid by the City for such representation
is billed at the rate of $75/hour up to a maximum of $1,675 per case if the case does not go to trial, or
$2,480 if the case goes to trial. The Court's original budget for these services was $44,060, which has
been exceeded to‐date. The number of appointments being made has increased significantly due to a
change in state law that occurred after our budget offers for 2017‐2018 had been submitted. The
Municipal Court is requesting the use of reserves of $32,000 to meet the anticipated cost increase for
this required service.
ATTACHMENT 1
4
FROM: Prior Year Reserves (General Fund) $32,000
FOR: Court‐Appointed Defense Counsel costs $32,000
8. On March 6, 2018, Resolutions 2018‐021/022 authorized Chief Judge Lane to hire and appoint
Temporary Judges to hear civil case(s) filed into Municipal Court. No additional funding for personnel
costs was appropriated for the Court's budget at that time. On April 3, 2018, a civil case with multiple
parties was filed into Municipal Court. Chief Judge Lane appointed a Temporary Judge to hear this case.
The case is complex with 31 individual filings to date and may not be completed until Fall 2018. This
request covers the estimated personnel costs associated with Judge Hamilton‐Feldman hearing this case
through completion.
FROM: Prior Year Reserves (General Fund) $5,000
FOR: Personnel Costs for Temporary Judges to Hear Civil Cases $5,000
9. Fort Collins Police Services (FCPS) has received revenue from various sources and is also requesting the use
of reserves, to be appropriated to cover the related expenditures. A listing of these items follows:
a. $36,934 – 2018 Beat Auto Theft Through Law Enforcement (BATTLE) Grant ‐ In 2018 Police Services was
awarded a Beat Auto Theft Through Law Enforcement (BATTLE) grant from the State to pay for officers
to work overtime to conduct enforcement activities.
b. $5,000 – 2018 Click It or Ticket (aka Seatbelt) Grant ‐ In 2018 Police Services was awarded a Click it or
Ticket grant from the Colorado Department of Transportation to pay for officers to work overtime to
conduct enforcement activities.
c. $600,000 – Police Collective Bargaining Unit Costs ‐ Since the 2018 Collective Bargaining Unit costs are
established after the 2018 budget was put in place, this adjustment requests additional funding to cover
some of the additional costs agreed in the Collective Bargaining Agreement.
d. $160,241 ‐ As a part of the movement of the Northern Colorado Drug Task Force to Larimer County, who
is now the fiscal agent, this appropriation would allow the department to send the State Asset Forfeiture
reserve fund balance to Larimer County.
e. $11,818 – 2018 High Visibility Impaired Driving Enforcement (HVE) Grant – In 2018 Police Services was
awarded a High Visibility Impaired Driving Enforcement grant from the Colorado Department of
Transportation to pay for overtime for DUI enforcement during specific holiday time periods.
f. $33,552 – 2018 Edward Byrne Memorial Justice Assistance Grant (JAG) Grant ‐ In 2018 Police Services
was awarded a Justice Assistance Grant (JAG) grant from the Department of Justice to help offset some
of the overtime costs for officers who work at the Northern Colorado Drug Task Force. These funds are
not shared with our partners and are exclusive to the City of Fort Collins, as City of Loveland and Larimer
County have received their own respective grant awards.
g. $75,687 – Sale of Police records and other miscellaneous revenue ‐ FCPS received revenue from the sale
of Police reports along with other miscellaneous revenue.
ATTACHMENT 1
5
h. $308,744 – Police Overtime Reimbursement ‐ Police Services helps schedule security and traffic control
for large events. Since these events are staffed by officers outside of their normal duties, officers are
paid overtime. The organizations that request officer presence are billed for the costs of the officers'
overtime. 2018 activities included CSU football games, Tour de Fat, Brew Fest, New West Fest and other
events. Additionally, FCPS partners with Larimer County to staff events at The Ranch.
i. $2,500 ‐ Shop with a Cop Grant ‐ The program pairs volunteers from regional emergency services with
local children whose families are facing severe financial difficulties and limited/no housing. Children
selected by the McKinney Foundation (through the Poudre School District), are given gift cards to
purchase gifts for their immediate family members. Emergency personnel shop with them, building
bonds and providing assistance.
TOTAL APPROPRIATION
FROM: Unanticipated Revenue (2018 BATTLE Grant) $36,934
FROM: Unanticipated Revenue (2018 Click it or Ticket Grant) $5,000
FROM: Prior Year Reserves (Police Collective Bargaining Unit Costs) $600,000
FROM: Prior Year Reserves (Northern Colorado Drug Task Force) $160,241
FROM: Unanticipated Revenue (HVE Grant) $11,818
FROM: Unanticipated Revenue (JAG Grant) $33,552
FROM: Unanticipated Revenue (Miscellaneous) $75,687
FROM: Unanticipated Revenue (Overtime Reimbursement) $308,744
FROM: Unanticipated Revenue (Shop with a Cop Grant) $2,500
FOR: 2018 BATTLE Grant $36,934
FOR: 2018 Click it or Ticket Grant $5,000
FOR: Transfer of reserve funding to Larimer County $160,241
FOR: 2018 HVE Grant $11,818
FOR: 2018 JAG Grant $33,552
FOR: Police Services $984,431
FOR: Shop with a Cop Grant $2,500
10. This grant was awarded from the Colorado Restorative Justice Coordinating Council to update and
translate all Restorative Justice documents from English to Spanish, and to provide a three‐part training
in equity and inclusion for all Restorative Justice/Mediation staff and volunteers.
FROM: Unanticipated Revenue (grant) $10,326
FOR: Restorative Justice/Mediation expenses $10,326
11. This request is to appropriate $444,913 to cover the payment of 2017 Manufacturing Equipment Use
Tax rebates (MUTR) made in 2018. In accordance with Chapter 25, Article II, Division 5, Manufacturing
Equipment Use Tax Rebates were paid out in July 2018. The rebate program was established to
encourage investment in new manufacturing equipment by local 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) $444,913
ATTACHMENT 1
6
FOR: Manufacturing Use Tax Rebates $444,913
B. BENEFITS FUND
1. The Human Resources department was awarded a Worksite Wellness grant from Tri‐County Health
Department to fund fitness testing equipment for an employee fitness testing program.
FROM: Unanticipated Revenue (grant) $1,000
FOR: Fitness testing equipment for an employee fitness testing program $1,000
2. This appropriation request is to fund unanticipated expenditures for the City's 2018 Stop Loss Insurance
plan. In 2016 and a portion of 2017, the City experienced excessive high‐dollar medical claims that
resulted in 40% cost increases to its Stop Loss insurance plan for 2017 and 2018. The City was able to
absorb the cost increase in 2017 from pharmaceutical savings and a favorable medical claims
performance year.
Through July 2018, medical claims performance is on par with budget and is projected to come in under budget
by year‐end to once again help absorb the Stop Loss cost overage. However, medical claims activity in 3rd and
4th quarters has historically been very volatile. This request of $425,000 from unanticipated revenues in the
Benefits Fund will aid in covering 2018 Stop Loss insurance plan costs in the event that any underspend from
medical claims cannot fully absorb the Stop Loss overage.
FROM: Unanticipated Revenue (premium fees) $425,000
FOR: Stop Loss insurance plan $425,000
C. CAPITAL PROJECTS FUND
1. As a part of recent development on North College, repayment funds were received from the developer
for their local street obligation for the improvements that were completed by the City. Generally, these
funds go back into the nearest capital project on the same corridor. The funds are necessary to
complete the North College Pedestrian Connection Project.
FROM: Unanticipated Revenue (contributions in aid) $10,444
FOR: North College Pedestrian Connection Project $10,444
2. The Gardens on Spring Creek seeks to appropriate unanticipated donations designated for capital
construction of the Visitor's Center expansion and garden expansion projects.
FROM: Unanticipated Revenue (donations) $27,394
FOR: Gardens on Spring Creek Capital Project $27,394
D. EQUIPMENT FUND
1. This revenue is from the Alt Fuels Colorado ($145,600) and Charge ahead ($11,394) grant programs
administered by the State Energy Office and the Regional Air Quality Council. Alt Fuels Colorado
provides 80% reimbursement on the incremental cost of Natural Gas vehicles, while the Charge ahead
ATTACHMENT 1
7
provides infrastructure for vehicle charging stations.
FROM: Unanticipated Revenue (grants) $156,994
FOR: Vehicle charging stations $156,994
2. These funds are from rebates from energy efficiency lighting projects at various City Facilities from Fort
Collins Utilities and Platte River Power Authority. This revenue will be used for additional energy
efficiency and solar projects in 2018.
FROM: Unanticipated Revenue (rebates) $25,651
FOR: Energy efficiency and solar projects $25,651
3. These funds represent the insurance proceeds from the July 2018 Hail Storm that damaged 370 City
Fleet vehicles. The repairs are all expected to be completed this year.
FROM: Unanticipated Revenue (insurance proceeds) $1,500,000
FOR: City Fleet vehicles $1,500,000
E. GENERAL IMPROVEMENT DISTRICT #1 FUND
1. The Downtown GID has $25,000 allocated to sidewalk improvements annually to cover areas of sidewalk
that may need to be removed/repaired or replaced. This year the brick sidewalk in front of the Opera
Galleria was identified as a sidewalk in need of repair. Due to the length of the repair needed,
additional budget is required to fully repair/replace the sidewalk.
FROM: Prior Year Reserves (GID #1) $60,000
FOR: Opera Galleria sidewalk repair $60,000
F. GENERAL IMPROVEMENT DISTRICT #15 (SKYVIEW) FUND
1. The Skyview GID will be getting asphalt work done in 2019 per the current Street Maintenance Program
schedule. Historically, work has been completed to upgrade sidewalks one year in advance of asphalt to
not create a "backup" in the repair/replacement process (laying asphalt goes much faster than concrete
repairs and when done in the same year, the asphalt crews end up being stalled by the concrete work
being done in front of them). This request is to complete the concrete work in the Skyview South GID in
2018 prior to asphalt work in 2019.
FROM: Prior Year Reserves (GID #15) $30,000
FOR: Concrete work in the Skyview South GID $30,000
G. NATURAL AREAS FUND
1. This grant from Colorado Health Foundation supports the Outdoor Club, a collaboration with City of Fort
Collins Natural Areas, the Fort Collins Boys & Girls Club, and CSU School of Social Work to connect low
income children and their families to natural areas. The funds are for transportation, outdoor gear,
stipends for partner agencies to offer activities, teacher training, and activity supplies.
ATTACHMENT 1
8
FROM: Unanticipated Revenue (grant) $51,472
FOR: Programs to connect low income children and their $51,472
families to natural areas
H. TRANSPORTATION SERVICES FUND
1. The 2018 snow budget has nearly been consumed. The total annual budget is $1.4M and YTD spending
is $1.3M. Extremely cold temperatures require more deicer material to keep the roads safe, which
drives up the cost of snow operations significantly. Ice cutting can be required due to the weather
pattern where daytime thawing and nighttime freezing caused ice dams, ice potholes, and build‐up in
gutters causing drain blockages. Additional funding of $800,000 is requested to provide snow removal
services during the winter months from October through December 2018.
FROM: Prior Year Reserves (Transportation Fund) $800,000
FOR: Snow & Ice Removal $800,000
2. FC Bikes received funding from the following sources: People for Bikes Big Jump Mini Grant ($25,000);
Bike Share Membership and User Revenue ($41,038); and, Open Streets sponsorship and vendor fees
($13,850). Funding from the People for Bikes grant will be used to develop concept designs and
implement a temporary demonstration project along City Park Ave. Funding from Bike Share
Membership and User fees will be used to support the City's ongoing Bike Share sponsorship contract.
Open Streets sponsorship dollars and vendor fees will be used to supplement 2018 Open Streets event
costs.
FROM: Unanticipated Revenue (grant) $38,850
FROM: Prior Year Reserves (grant deposited in 2017) $41,038
FOR: FC Bike Share Program $79,888
I. WATER FUND
1. The Water Supply Vulnerability Study was funded with $250,000 in 2017 and $100,000 in 2018 to study
future water supply uncertainties related to climate changes, supply disruptions, and changes in
demand. The Water Resources Division solicited our regional water supply partners to join us in the
Study. Northern Water Conservancy District, who manages the Colorado‐Big Thompson Project, agreed
to partner with us and bring an additional $45,000 (after the $350,000 had been approved through the
BFO process) to help fund the study. Utilities has received these additional dollars and this Adjustment
Request is to appropriate the $45,000 to the Water Supply Vulnerability Study. $40,000 was received in
2017 and $5,000 will be received by end of year 2018. It is being requested to take all $45,000 out of
reserves since the $5,000 for 2018 has not been received.
FROM: Prior Year Reserves (Water Fund) $45,000
FOR: Water Supply Vulnerability Study $45,000
2. Fort Collins Utilities was recently awarded a Public Education and Outreach Grant in the amount of
$15,540 from the Colorado Water Conservation Board to address water efficiency in the commercial,
ATTACHMENT 1
9
institutional, and industrial (CII) sector. CII efforts require granular site‐specific knowledge on top of
traditional billing data analysis, including information about the facility’s operations, occupancy, end
uses, building age and more. With this grant Fort Collins Utilities will collaborate with industry expert
Michelle Maddaus, from Maddaus Water Management, to provide a hands‐on technical training to Fort
Collins as well 15 other water utilities across the front range. With this focused training, participants will
gain skills to identify and address efficiency opportunities and strategies in the commercial sector that
will save utility customers water and money, while contributing to the State’s larger water goals.
FROM: Unanticipated Revenue (grant) $15,540
FOR: Water Efficiency training $15,540
FINANCIAL / ECONOMIC IMPACTS
This Ordinance increases total City 2018 appropriations by $5,082,149. Of that amount, this Ordinance
increases General Fund 2018 appropriations by $1,853,766 including use of $1,263,154 in prior year reserves.
Funding for the total City appropriations is $2,842,957 from unanticipated revenue and $2,239,192 from prior
year reserves.
The following is a summary of the items requesting prior year reserves:
Item # Fund Use Amount
A3 General Land Bank Property Maintenance $21,000
A7 General Municipal Court-Court-Appointed Defense Counsel 32,000
A8 General Municipal Court-Temporary Judges 5,000
A9c General Police Collective Bargaining Unit Additional Costs 600,000
A9d General Movement of Funds Associated with the Northern Colorado
Drug Task Force
160,241
A11 General Manufacturing Equipment Use Tax Rebates 444,913
E1 GID #1 Opera Galleria Sidewalk Improvement 60,000
F1 GID #15 Skyview South GID Sidewalks 30,000
H1 Transportation Snow Removal 800,000
H2 Transportation FC Bikes - Grants and Bike Share Revenue 41,038
I1 Water Water Supply Vulnerability Study 45,000
Total Use of Prior Year Reserves: $2,239,192
ATTACHMENT 1
10
Discussion / Next Steps:
Ross Cunniff; I do support bringing this forward to the full Council. Brings up some other questions ‐ regarding
hail damage – this includes vehicle oriented but did we have any building damage?
Lawrence Pollack; I imagine that Operations Services will be providing a full comprehensive analysis / assessment
of city impact and will include building roofs as well.
Ross Cunniff; it feels like we have been seeing an increase in hail damage to roofs – makes me think about the
regulatory environment of roofing and what could be done to improve the durability of roofing materials ‐ quality
life ‐ Impact to our wasteshed with all of the asphalt (fiberglass) roofing shingles coming off and not being recycled
‐ being trashed.
Darin Atteberry; the end point would be to see how many roofing permits have been pulled in the last 5 years due
to hail damage
Mayor Troxell; different grades of roofing ‐ 50 year shingles ‐ more durability
Ross Cunniff; roofing ‐ impact on several of our goals ‐ maybe some incentive or waiver on the Wasteshed side
and lighter colored roofs / less energy use. What role, if any does the city have to play?
Darin Atteberry; Also, how did the solar shingles fare during some of the hail storms?
Lawrence Pollack; forgot about one walk on item that was brought to my attention after these materials were put
forward ‐ PFA requested use of their reserves from KFCG dedicated to them ‐ sometime they are included in the
next budget cycle but due to the timing, offers had already finalized clearly called so they are just requesting that
use. In the AIS going to full Council, we will make sure that this is fully called out.
Ross Cunniff; I would like some of the rationale explained in the AIS as well.
Lawrence Pollack; we can get and include that information.
Mayor Troxell; I am supportive of going forward
Ken Summers; on the roofing ‐ there is probably something we could do for areas outside of an HOA
Within HOA boards we had some stringent requirements relative to roofing products to make sure they were
more hail resistant – maybe had the 50 year guarantee ‐ We could look at how we apply that across the board ‐it
makes sense for waste diversion, insurance companies and homeowners.
Do we know in terms of anticipated reserves moving forward ‐ do we have a handle on what we
anticipate that total to be?
Mike Beckstead; we ended the year with approximately $70M of reserves in the General Fund. We used about
$3.5M of that. In new Budget, $2.2M revenue contingency which is still in that number and it will be Council’s
choice if they want to use that. We have healthy and adequate reserves based on our policies.
ATTACHMENT 1
11
Ken Summers; I concur with that ‐ $3.5M figure was maybe factored into the 19‐20 budget line item / BFO request.
Fee Discussion follow up
Ross Cunniff; for tomorrow night’s discussion – can we get relative to the fee discussion ‐ Affordable housing
To quickly call – what other cities have for their requirements for affordable housing ‐ I heard that might be some
HUD requirements around this as well
Darin Atteberry; to Jeff – may be dated but we should have that. If any updates, they can be provided.
Discovery Science Center;
at LPT meeting today, I responded briefly to the work we did around the Discovery Science Center ‐ has financial
implications. Mike ‐ can you give a quick update?
Mike Beckstead; I am not 100% landed but I think have a pretty good understanding and we have drafted a memo
regarding this topic to make sure I have my facts right.
The agreement between the non‐profit and the city that governs the way we manage the museum has
the City contributing $1.4M from BOB revenue to cover O&M costs paid between 2009 – 2015. They didn’t use it
in those years so it went into a fund and they have used it in the budget. 2018 was the last year they were planning
to use $159K of that.
In the agreement, it states that the city will fund specific operational personnel, facilities, upkeep, etc.
The non‐profit gets the revenue from the gates and the gift shop which is used to fund programming.
History ‐ when our museum was in the Carnegie Building ‐ Facilities and Parks covered costs of building
maintenance, landscaping, grounds, snow removal, etc.
In 2013 first full year of operations at the current site, new expense – they were still maintaining the Carnegie
Building, they now had a new building
An agreement was reached – expectation we would transition that back into
The Museum didn’t pay for utilities in the Carnegie Building – An agreement was reached to bill the museum
From 2013 – 2016 ‐ those costs at their peak were $130K have been transitioned back into operating
departments – as we became more energy efficient, the facility was able to pick up the cost of the utilities.
Same thing with custodial services, parks, landscaping
This has been a conversation going on since 2013 – now we are back to kind of the same place – the city’s
obligation to take care of bldg. and facility. This is consistent with the way we have handled this with other
organizations. The nuance here ‐ with a partnership; does it and should it work exactly the same? That is the
dialog.
Ross Cunniff; do we have that written down somewhere because the belief on Council – was that the costs had
transitioned over to the no‐ profit. If we could get that agreement that would be helpful. Can we find out who
actually owns the building? Is it the non‐profit or a partnership?
Mike Beckstead; we will check asset records find who owns the building.
ATTACHMENT 1
12
Kelly DiMartino; I would add – the agreement talks about sharing operations but it is not explicit and detailed as
to how that will be divided. In part because our city maintenance staff is doing that work. When we started
transitioning ‐ a portion of costs were transitioned to the non‐profit partner or things that are going away as the
BOB dollars go away. It is not being fully absorbed into the city budget.
Ross Cunniff; thinking forward to our increased use of partnerships ‐ learn from what we have done and try to
make it more explicit so the Council will know what decision they are making. We have believed on Council for
last 5 years has been that those costs were transitioning to the museum itself.
Mike Beckstead; I agree ‐ if there is a desire for more specificity of how the costs are shared ‐ that needs to be in
the agreement up front.
Darin Atteberry; that was one of our learnings – if there is shared O&M, we have a good handle on capital ‐ in
reviewing this I think it is fair to both parties ‐ it is a complicated agreement ‐ the city hasn’t been taken for a
ride – the Museum has done their fair share and we have been involved in the governance process. We are
implementing what was envisioned. To be more clear, most of our 6‐10 year O&M dollars are city projects and
are not usually with a partner ‐ so we are normally talking about O&M for a facility that is all city owned.
To Ross’ question earlier re: regional impact fees – one of the big takeaways from this is that we are going to
have a framework, a conversation is had and expectations that will be very clear. We will be prepared to talk out
it in length and in the memo first.
Mike Beckstead; when the artifact storage came to Council for budget (think it was $300‐ $350K) we didn’t fund
it ‐ ultimately the non‐profit partner funded it through gate revenues. There has also been $300K projector
enhancement and computer equipment that they have funded. My take is there is pretty good partnership to
figure it out how to use the revenues that are available. Our funding is approximately $900K from the General
Fund.
Ross Cunniff; I think some of the upgrades were funded by capital campaigns.
Mike Beckstead; the agreement specifies that the annual operating plan is the place where these costs are
spelled out. We are trying to take a broader view of the city’s ‐ including O&M, Gardens, what we build in the
future ‐ what sustainability actually means in those
Meeting adjourned at 11:35 AM
ATTACHMENT 1
Council Finance Committee – September 17, 2018
2018 Annual Adjustment Ordinance
Mike Beckstead - CFO
Attachment 2
2018 Annual Adjustment Ordinance
2
The recommended 2018 Annual Adjustment
Ordinance is intended to address:
• 2018 unanticipated revenues (e.g. grants)
• Appropriation of unassigned reserves to fund unanticipated expenditures
associated with approved 2018 appropriations
• Should be routine and non-controversial
• Items approved by the ordinance need to be spent within fiscal/calendar
year 2018
3
City-wide Ordinance No. , 2018 increases total City
2018 appropriations by $5,082k
• This Ordinance increases General Fund 2018 appropriations by $1,854k
including the use of $1,263k in prior year reserves
o $445k of that is for the Manufacturer’s Use Tax Rebate
o $600k of that is for Police Collective Bargaining Additional Costs
• Funding for the total City appropriations is:
o $2,843k from additional revenue
o $2,239k from prior year reserves
2018 Annual Adjustment Ordinance
4
Summary of 2018 Adjustments by Fund
Funding Unanticipated
Revenue
Prior Year
Reserves
Transfers
between
Funds
TOTAL
General Fund $591 $1,263 $0 $1,854
Benefits Fund $426 $0 $0 426
Capital Projects Fund $38 $0 $0 38
Equipment Fund $1,683 $0 $0 1,683
GID #1 Fund $0 $60 $0 60
GID #15 (Skyview) Fund $0 $30 $0 30
Natural Areas Fund $51 $0 $0 51
Transportation Fund $39 $841 $0 880
Water Fund $16 $45 $0 61
GRAND TOTAL $2,843 $2,239 $0 $5,082
5
Large Adjustments
General
Fund
Transpor-
tation
Fund
Other TOTAL
Manufacturing Equipment Use Tax Rebate $0.4 $0.4
Hail Damage Insurance Appropriation -
Vehicles
1.5 1.5
Police Collective Bargaining 0.6 0.6
Benefits Stop Loss Insurance Costs 0.4 0.4
Snow Removal 0.8 0.8
Sub-Total $1.0 $0.8 $1.9 $3.8
All Other Recommended Items 0.8 0.1 0.4 1.3
$1.9 $0.9 $2.3 $5.1
Offer
TOTAL
6
2018 Annual Adjustment Ordinance
Guidance Requested:
• What questions or feedback does the Council Finance Committee
have on the 2018 Annual Adjustment Ordinance?
• Does the Council Finance Committee support moving forward with
bringing the 2018 Annual Adjustment Ordinance to the full City
Council?
-1-
ORDINANCE NO. 121, 2018
OF THE COUNCIL OF THE CITY OF FORT COLLINS
APPROPRIATING PRIOR YEAR RESERVES AND
UNANTICIPATED REVENUE IN VARIOUS CITY FUNDS
WHEREAS, the City has received unanticipated revenue this fiscal year and has prior
year reserves available for appropriation; and
WHEREAS, Article V, Section 9 of the City Charter permits the City Council, upon
recommendation of the City Manager, 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, do not exceed the current
estimate of actual and anticipated revenues to be received for that fiscal year and such
appropriations may include funds available for expenditure from reserves accumulated in prior
years, notwithstanding that such reserves were not previously appropriated; and
WHEREAS, the City Manager is recommending the appropriations described herein and
has determined that these appropriations are available and previously unappropriated in the
Funds named within Section 2 of this Ordinance and that each appropriation will not cause the
total amount appropriated in each named Fund to exceed the current estimate of actual and
anticipated revenues to be received in each such Fund during the fiscal year; and
WHEREAS, the City Council finds and determines that the adoption of this Ordinance is
necessary for the public’s health, safety and welfare and, therefore, wishes to authorize the
expenditures described in this Ordinance.
NOW, THEREFORE, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF
FORT COLLINS as follows:
Section 1. That the City Council hereby makes and adopts the determinations and
findings contained in the recitals set forth above.
Section 2: That there is hereby appropriated from the following funds the amounts of
unanticipated revenue and prior year reserves set forth below to be expended for the purposes
stated below.
A. GENERAL FUND
1. FROM: Unanticipated Revenue (Application Fees) $33,000
TO: Metro Districts $33,000
2. FROM: Unanticipated Revenue (from radon kit sales) $4,102
TO: Radon Test Kits $4,102
3. FROM: Prior Year Reserves (Land Bank Reserve) $21,000
TO: Land Bank Expenses $21,000
-2-
4. FROM: Unanticipated Revenue $30,424
TO: 4th of July Celebration and Tree Purchases $30,424
5. FROM: Unanticipated Revenue (FCTV Cable Franchise Fee Audit) $28,000
TO: FCTV Cable TV $28,000
6. FROM: Unanticipated Revenue $10,525
TO: Occupancy Study $10,525
7. FROM: Prior Year Reserves $32,000
TO: Municipal Court-Court-Appointed Defense Counsel $32,000
8. FROM: Prior Year Reserves $5,000
TO: Municipal Court-Temporary Judges $5,000
9a. FROM: Unanticipated Revenue (2018 BATTLE Grant) $36,934
TO: Beat Auto Theft Through Law Enforcement (BATTLE) Grant $36,934
9b. FROM: Unanticipated Revenue (2018 Click it or Ticket Grant) $5,000
TO: 2018 Click it or Ticket Grant $5,000
9c. FROM: Unanticipated Revenue $600,000
TO: Police Collective Bargaining Unit Additional Costs $600,000
9d. FROM: Prior Year Reserves (specific to Asset Forfeiture and NCDTF) $160,241
TO: Northern Colorado Drug Task Force $160,241
9e. FROM: Unanticipated Revenue (2018-2019 HVE Grant) $11,818
TO: 2018-2019 High Visibility Impaired Driving Enforcement Grant $11,818
9f. FROM: Unanticipated Revenue (Miscellaneous Revenue) $75,687
TO: Police Services $75,687
9g. FROM: Unanticipated Revenue (Miscellaneous Revenue) $308,744
TO: Reimbursable Police Overtime $308,744
9h. FROM: Unanticipated Revenue (McKinney Foundation Shop with a Cop
Grant)
$2,500
TO: Shop with a Cop Program $2,500
10. FROM: Unanticipated Revenue (Colorado Restorative Justice
Coordinating Council Grant)
$10,326
TO: Restorative Justice Equity and Inclusion Capacity Project $10,326
11. FROM: Prior Year Reserves (Manufacturing Use Tax Rebate) $444,913
TO: Manufacturing Use Tax Rebates $444,913
-3-
B. BENEFITS FUND
1. FROM: Unanticipated Revenue (Tri-County Health Dept. Worksite
Wellness Grant)
$1,000
TO: Fitness Testing Equipment for Employee Fitness Testing Program $1,000
2. FROM: Prior Year Reserves $425,000
TO: 2018 Stop Loss Insurance Plan Costs $425,000
C. CAPITAL PROJECTS FUND
1. FROM: Unanticipated Revenue (developer repayments) $10,444
TO: North College Pedestrian Connection Project $10,444
2. FROM: Unanticipated Revenue (donations) $27,394
TO: Gardens on Spring Creek Capital Project $27,394
D. EQUIPMENT FUND
1. FROM: Unanticipated Revenue (grant) $156,994
TO: State CNG Vehicle and Electric Charging Infrastructure Grants $156,994
2. FROM: Unanticipated Revenue (Energy Efficiency Grants) $25,651
TO: Energy Efficiency Grants (MEEF) $25,651
3. FROM: Unanticipated Revenue (insurance proceeds) $1,500,000
TO: Hail Damage Insurance Appropriation - Vehicles $1,500,000
E. KEEP FORT COLLINS GREAT FUND
1. FROM: Prior Year Reserves (Fires Services specific) $200,929
TO: PFA software and Training Center improvements $200,929
F. NATURAL AREAS FUND
1. FROM: Unanticipated Revenue (grants) $51,472
TO: Boys and Girls Club Outdoor Adventure $51,472
G. TRANSPORTATION FUND
1. FROM: Prior Year Reserves $800,000
TO: Streets Department Snow & Ice Removal $800,000
2. FROM: Unanticipated Revenue (grants) $38,850
FROM: Prior Year Reserves (prior year grant revenue) $41,038
TO: FC Moves Programs $79,888
-4-
3. FROM: Prior Year Reserves $30,000
TO: Concrete work in the Skyview South GID $30,000
NOTE: This amount to be reimbursed through transfer from the Skyview South General
Improvement District No. 15 under a separate Ordinance that will be submitted
for Council review on November 6, 2018
H. WATER FUND
1. FROM: Prior Year Reserves (prior year unanticipated revenue) $45,000
TO: Water Supply Vulnerability Study $45,000
2. FROM: Unanticipated Revenue (Public Education and Outreach Grant) $15,540
TO: Water Conservation Training $15,540
Introduced, considered favorably on first reading, and ordered published this 2nd day of
October, A.D. 2018, and to be presented for final passage on the 16th day of October, A.D. 2018.
__________________________________
Mayor
ATTEST:
_______________________________
City Clerk
Passed and adopted on final reading on the 16th day of October, A.D. 2018.
__________________________________
Mayor
ATTEST:
_______________________________
City Clerk