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HomeMy WebLinkAboutMemo - Read Before Packet - 10/29/2013 - Memorandum From Tom Demint Re: Additional Information For The Poudre Fire Authority Joint Board Meeting (Agenda Item # 2)Memorandum Date: October 29, 2013 To: City Councilmembers Poudre Valley Fire Protection District Board Members From: Tom DeMint, Fire Chief Ann Turnquist, Administrative Services Director CC: Darin Atteberry, City Manager Re: Council Work Session Agenda Item #2: Joint Board Meeting Additional Information At the October 28, 2013 City Council Leadership Team meeting, Council asked for some additional information regarding PFA revenues. 1. What have been the overall contributions that PFA receives from both the City of Fort Collins and the Poudre Valley Fire Protection District from all sources? Attachments 1 and 2 provide details about the contributions of the City and the PVFPD since 1993. Contributions from the City have included the following components:  City O & M contribution from General Fund sources  City Capital contributions based on 1 mill of City property tax (1993‐ present)  City Keep Fort Collins Great contributions (11% of total KFCG revenue, 2011 – present)  PVFPD unrestricted contributions based on property tax within the District, currently set at 10.595 mills (all revenue except minimal cost of operating the District)  PVFPD Capital contribution to construction of Station 8 in Timnath (dedicated and projected to be transferred in 2014) 2. What would the City’s general fund contribution have been if its 1987‐ 2008 Revenue Allocation Formula had been used to calculate the City’s O&M contribution in recent years? In the 1990’s, the City applied TABOR limits to its allocations to PFA and made adjustments (increases or decreases) for items such as annexations, economic downturns, etc. After 2008, the City began to allocate funds to PFA based on a percentage increase over previous years, rather than a calculation of the previous Revenue Allocation Formula. City staff has reviewed the calculations that were used prior to 2008, which included adjustments for TABOR limits, and those used after that time, which made some adjustments for annexations and budgetary factors. Based on this review, several key assumptions surfaced that City staff believes need to be reviewed, the most significant assumption concerns how TABOR is applied and how the base is reset during an economic downturn. Adjustments to these assumptions results in a different contribution amount. The amount of the additional contribution in 2013 would range from a low of $1M to a high of $2.8M depending on the assumptions agreed to. 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 City O & M Contributions $243 6,629,$917 6,665,$259 6,882,$914 7,519,$509 8,028,$440 8,436,$989 8,979,$887 9,487,$325 10,654,$059 11,522,$924 11,540,$078 11,303,$658 13,146,$409 13,773,$102 14,085,$734 14,811,$145 15,535,$085 15,472,$720 14,948,$546 15,145,$167 15,525,$050 15,844, City Capital Contributions (1 mill) $072 632,$713 644,$449 652,$873 693,$304 740,$218 783,$715 806,$165 887,$056 1,042,$769 1,097,$680 1,141,$219 1,322,$497 1,368,$602 1,385,$242 1,420,$366 1,571,$651 1,688,$557 1,751,$598 1,753,$261 1,786,$276 1,745,$802 1,771, PVFPD Contributions (O & M and Capital) $545 1,969,$914 1,904,$739 2,005,$060 2,508,$488 2,338,$202 2,738,$060 2,586,$564 2,910,$136 3,118,$086 3,365,$075 3,493,$075 3,462,$075 3,618,$864 3,779,$864 3,970,$844 4,109,$299 4,090,$555 4,143,$296 4,466,$450 4,314,$450 4,314,$ 4,382,474 PVFPD Capital Station 8 (dedicated, projected) $ 1,400,000 Keep Fort Collins Great Revenue $000 2,057,$653 2,116,$573 2,418,$680 2,341, $860 9,230,$544 9,215,$447 9,540,$847 10,721,$301 11,107,$860 11,957,$764 12,372,$616 13,285,$517 14,814,$914 15,984,$679 16,175,$372 16,087,$230 18,133,$875 18,938,$208 19,476,$944 20,492,$095 21,314,$197 21,367,$614 23,225,$910 23,362,$466 24,003,$006 25,740, Poudre Fire Authority City and District Contributions, 1993‐2013 Attachment 1 $‐ $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Total PFA Contributions, Actual, All Sources, 1993‐2013 City O & M Contributions (Actual) City Capital Contributions (1 mill) Keep Fort Collins Great Revenue PVFPD Contributions (O & M and Capital) PVFPD Capital Station 8 (dedicated, projected) Gap‐‐City RAF Calculation less Actual Estimated difference: City Actual v. RAF Calculation, $1 ‐ 3 million / year, 2011‐ current Attachment 2