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HomeMy WebLinkAboutAgenda - Mail Packet - 4/1/2014 - Combined Poudre Valley Fire Protection District Board And Fort Collins City Council Work Session Agenda - April 2, 2014-1 Atidhlr_ ‘_ Prompt, Skillful, Caring COMBINED PVFPD BOARD of DIRECTORS and CITY COUNCIL WORK SESSION AGENDA April 2, 2014 6:00 p.m. Reasonable accommodations will be provided upon request for persons with disabilities by notifying Poudre Fire Authority at (970) 416-2834 as soon as possible. DISCUSSION ITEM 1. Poudre Fire Authority Intergovernmental Agreement and Revenue Allocation Formula PIS a it Authority Prompt, Skillful, Caring JOINT MEETING AGENDA ITEM SUMMARY Item #: Meeting Date: PFA Staff: City Staff: 1 April 2, 2014 Tom DeMint Ann Turnquist Kirsten Howard Mike Beckstead Andres Gavaidon SUBJECT Poudre Fire Authority Intergovernmental Agreement and Revenue Allocation Formula EXECUTIVE SUMMARY The purpose of this item is to review the proposed Intergovernmental Agreement (IGA) which forms the Poudre Fire Authority and the associated Revenue Allocation Formula (RAF), which allocates revenue from the partners toward the provision of fire and rescue services within Fort Collins. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED Staff is seeking Poudre Valley Fire Protection District (PVFPD) Board and City Council feedback on the proposed Intergovernmental Agreement and Revenue Allocation Formula between the City of Fort Collins and the PVFPD. EXECUTIVE SUMMARY The purpose of this joint work session is to review the proposed changes to the IGA which forms the Poudre Fire Authority. This discussion will include the associated funding agreement for the Poudre Valley Fire Protection District (District) and the City of Fort Collins (City) contributions to the Poudre Fire Authority for the provision of fire and rescue services within the communities. Over the past six months, City staff and PFA staff have been working together to update the current IGA between the City and District. Some changes are recommended in the general terms of the IGA and the funding agreement will be updated and clarified to add details about the financial contributions of each party to the operation of the Poudre Fire Authority (PFA). Page 2 BOARD AND CITY COUNCIL REVIEW OF PROPOSED AGREEMENT On March 17, the City Council Finance Committee reviewed the proposed Intergovernmental Agreement and Revenue Allocation Formula (Attachment 1) which will determine the City's financial contribution to the PFA beginning in 2015. On March 24, the PVFPD Board of Directors reviewed the IGA and its commitment to the future of the PFA. In both cases, some suggestions were offered for further clarification on the agreement and modifications to Exhibit A, the Funding Formula and Revenue Allocation Formula. In addition, the PFA Board met on March 25 to continue these discussions. Specific changes from the March 17 version of the IGA and RAF include: • A revised Exhibit A to clarify the funding formula with the goal of using common language and simple structure; • A revised description of the impact of annexations on the funding formula; • Miscellaneous, non -substantive clarifications of terms suggested by the PVFPD Board; and • Changes in the title of Article V to reflect the inclusion of Capital Costs. Additional discussions which occurred, but did not result in specific changes to the proposed IGA included: Council Finance Committee • Additional information was requested in the agenda materials regarding the financial contributions of the Town of Timnath. • Clarification was sought on the formula for the City's contributions. PVFPD Board • Discussion was held on whether PFA staff supported the use of the City's Finance Office for investment and cash management services (Section 3.2H). Staff confirmed that this arrangement is the most efficient use of resources and expertise and avoids duplication of efforts. No changes to the agreement are suggested. • Discussion occurred on whether PFA staff supported the use of the City's Auditor (Section 5.2). Staff confirmed that this arrangement is the most efficient use of resources and expertise and avoids duplication of efforts. No changes to the agreement are suggested. In addition, it was noted that Section 5.2 provides both parties of the agreement the opportunity to inspect the books of the Authority at any time. • The Board discussed the frequency at which the PFA personnel Rules and Regulations should be reviewed. Staff noted that the current language allows them to be reviewed any time the PFA Board desires or the PFA staff recommends changes. No change was made to the draft agreement. PFA Board • The annual reporting process was discussed at length and the members agreed that PFA should report to the City and PVFPD at least twice per year on its performance under the agreement (Section 2.2 N). PFA staff will make a formal presentation, likely as a joint meeting, at the end of the 2nd quarter each year, and also provide a written update on performance in approximately November each year. These reports will focus on performance -4— Page 3 related to goals and actions directed at continuous improvement, a financial review of the prior year expenditures to budget including year-end fund balances, performance metrics associated with service levels, and future capital expansion plans associated with equipment and stations. BACKGROUND Since 1981, the City of Fort Collins and the PVFPD has had an intergovernmental agreement to provide joint fire protection and rescue services within their respective boundaries. The two "parent" entities jointly govern PFA through representation on the PFA Board of Directors. The overall purpose of the joint service model has been to consolidate two existing fire departments into one Fire Authority which would provide timely, efficient and cost-effective service within the combined boundaries of the two entities. A more detailed description of the history of the PFA relationship is included in Attachment 2. The Revenue Allocation Formula was designed to "pass through" a predictable revenue stream from each entity to the PFA for its operations and capital needs. The PFA Board of Directors is charged with administering that funding stream for the benefit of both partners. City staff and PFA staff have met regularly over the past several months to review the terms of the 1987 IGA with the goals of updating the terms of the agreement, incorporating previous amendments, and clarifying issues which have been identified in recent years. The majority of the IGA remains unchanged, but several items have been updated. Intergovernmental Agreement Updates —General Terms Key issues in the terms of the agreement have included such provisions as: • Reaffirming the process for appointment of the "5th Member" of the Board; • Appointment of a legal advisor to the Authority; • Inclusion of specific references to "Rescue" services as part of the scope of PFA's services; • Additions to the Chiefs duties including the ability to negotiate with labor groups, if necessary, and the responsibility to negotiate an ambulance services agreement; • Elimination of language which distinguishes between an "Administrative Chief and "Executive Chief;" and • Additions regarding TABOR limitations. The attached draft version of the IGA document provides details of the proposed changes (highlighted in yellow) to the terms of the agreement since the 1987 version. Legal Services: As noted in section 2.3, the City has notified PFA that it intends to stop providing legal services to PFA in 2015. PFA will be required to seek legal counsel from a private firm through a competitive bidding process. Legal services had been provided to PFA through the IGA with no charge .since the inception of the Authority. PFA staff expects that these services may cost as much as $100,000 per year, given the complexity of the issues that the Authority is currently facing. These new costs were taken into account in the discussion of the PFA's funding gap and included in the City's new funding formula. Support Services: Another significant addition to the IGA is Exhibit B, a list of support services provided to the PFA through the City. Key business functions such as accounting, Page 4 payroll, pension plan administration and other miscellaneous services have been provided by the City throughout the history of the PFA. Since PFA has a relatively small number of employees and relatively small accounting needs, the City is able to add the incremental share of PFA's needs with little marginal cost. This agreement will continue, and a detailed list of those services has been included in the IGA to ensure that all parties have a common understanding of those services. Funding Formula Updates The most significant change in the IGA between the 1987 version and the proposed version relates to the financial contributions of the District and the City for the operation of the PFA. These changes are highlighted in Section 5.1 B of the draft IGA and in detail in Exhibit A of the IGA. The basic components of both the original and the proposed 2015 funding formula include the following factors: • Cost Sharing between City and District The original formula was based on an 80%/20% split in the total costs of operating PFA between the City of Fort Collins and PVFPD. The split was calculated based on the relative share of call volume and assessed value of properties protected. The proposed formula shifts the share to 82.5% City contributions and 17.5% District contributions. This reflects the gradual shift in call volume and assessed valuation of protected properties from the District toward the City. • District Contribution Based upon the 1987 IGA, the District contributes its property tax mill levy revenue (less minimal District expenses) directly to PFA. The District's mill levy has fluctuated between 4.75 mills and 11.81 mills since 1981. The highest rate was in place in 1987 as the District raised revenues to pay off a bond for Station 7 in LaPorte. In 2010, District voters approved a mill levy increase from 9.301 to 1.0.595 mills, to provide PFA with additional funds matching the increase in revenue provided by the City in the Keep Fort Collins Great (KFCG) program. The District's increase did not include a sunset provision, as does the KFCG tax initiative. Timnath: In addition, the Town of Timnath escrows a share of its Urban Renewal Authority (URA) tax increment for PVFPD in lieu of the District property taxes the URA properties would have otherwise paid to the District. This arrangement is continued in the future, noting that the mill levy will continue at 10.595 mills. In 2014, the District is projected to contribute $4.4 million to the PFA General Fund, and $1.35 million to the Capital Fund. Capital reserves for Station 8 have accumulated over the past eight to ten years, and will be transferred when Station 8 construction begins. The Town of Timnath has also been accumulating funds for the benefit of PFA as a result of an IGA between the District, PFA, and Timnath. That IGA contains provisions for allocating Urban Renewal Authority Tax Increment Financing (TIF) funds to the District in lieu of the property taxes that would have been due to the District had a URA not been created. Timnath currently has approximately $1.2 million held in reserve for PFA's construction of Station 8. Page 5 PFA staff and Town of Timnath staff are currently working to update that IGA to reflect the ongoing revenue, which it will continue to dedicate to the District for the provision of fire service in the future. Timnath staff estimates that current District revenue from the TIF will result in over $300,000 per year, which is expected to grow as additional development takes place in the URA. o City Contribution Calculation The majority of funds coming to PFA are from the City of Fort Collins. At the inception of the PFA, the City calculated its share of the joint funding formula based on a share of its general sales and use tax revenue plus shares of its property tax revenue. This City Revenue Allocation Formula (RAF), with .303 cents of one cent of the City Sales and Use Tax and 67.09% of City Property Tax was used until approximately 2008. After that time, this formula was not used for several years in favor of a contribution based on a percentage increase over the previous year. A detailed review of the formulas and contribution practices is included in Table 1. In 2010, the City added a dedicated funding stream from its Keep Fort Collins Great voter approved sales and use tax. The City's total contribution, including Sales and Use Taxes, Property Taxes and KFCG revenue will total $20.1 million in 2014. 1 aoue 7 Poudre Fire Authority Revenue Allocation Formula History 1987-2014 City of Fort Collins PVFPD Sales and Use Property Capital Keep Fort Property Tax and Tax Tax Mill Collins other revenue Levy Great 1980-1987 Funded through City Annual Budget Process 11.81 Milis 1987 -1990 .303 cents of one cent of the City's base sales tax rate 67.09% of City Property Tax N/A N/A 11.81 Milis (varied with debt service level) 1991 — 2006 .303 cents of one cent of the City's base sales tax rate 67.09% of City Property Tax 1 mill N/A 9.301 Milis 2007 -2010 Fixed percent increase over previous year 1 mill N/A 9.301 Mills 2010 -2014 Fixed percent increase over previous year 1 mill 11% of .85% KFCG sales and use tax 10.595 Milis Proposed 2015 .29 cents of one cent of the City's base sales tax rate 64% of City Property Tax 1 mill 11 % of .85% KFCG sales and use tax 10.595 Mills plus Town of Timnath TIF revenue in lieu of property tax -7— Page 6 The proposed 2015 City contribution calculation is detailed in Exhibit A of the draft IGA. The three sources of City funds are included in developing a new proposed City RAF for 2015 and beyond. City Staff and PFA staff spent a significant amount of time over recent months determining an appropriate overall funding level for the current level of service, and then developed a proposed funding formula, which would yield that amount in a sustainable, fair way. The components of the proposed formula are calculated on a base year of 2014 and include: Total Cost Current Budget Level of Service 2014 Adequate Funding for Level of Service, 2014 $24.7 Million $27.5 Million Split (based on the 5-vear average blend of service calls & assessed value): City 82.5% $22.7 Million District 17.5% $ 4.8 Million City Funding Shortfall: Proposed 2014 City Contribution (calculated) City 2014 Contribution City Funding Shortfall City Contribution: Sales and Use Tax Property Tax Capital Mill levy KFCG District Contribution: Property Tax Timnath URA $22.7 Million $20.1 Million $ 2.6 Million .29 of one cent of the Base Sales and Use Tax 64% of Property Tax 1 Mill As defined in ballot language 10.595 Mills Tax Increment revenue in lieu of District Property Tax The proposed City RAF variables were determined based on the City's 2014 revenue forecasts and the targeted $22.7M for the City contribution. At $22.7M, the City's contribution equals 82.5% of the PFA Level of Service Budget and requires an additional $2.6M of funding over the budgeted 2014 funding of $20.1 M. The 82.5% reflects a blend of the relative share of call volume and assessed value of properties protected between the City and the District. City staff is proposing that the City's $2.6M funding gap be closed over a five-year period. Going forward, the RAF will utilize the City's Sales, Use & Property Tax revenue forecasts to develop PFA funding, and during the next five years, a declining portion of the $2.6M shortfall will be deducted from the RAF calculated PFA funding. The table below reflects how the proposed phase -in would be implemented. The City RAF calculation below assumes a 3% per year growth assumption for illustration purposes only. (Table 2) Page 7 ( City Contributions to Poudre Fire Authority Proposed Revenue Allocation Formula 5-Year Phase in Model, 2015-2019 (millions of dollars) Table 2 2014 2015 2016 2017 2018 2019 2020 City RAF Amount $18.6 $19.3 $19.9 $20.6 $21.3 $22.0 $22.8 + 1 mill Capital 1.8 1.8 1.9 2.0 2.1 2.1 2.2 + KFCG 2.3 2.4 2.5 2.6 2.6 2.7 2.8 City Calculated Contribution $22.7 $23.5 $24.3 $25.1 $26.0 $26.9 $27.8 Escalation Adjustment Years Total phase -in = 5 Less Escalation Adj Amount 80% 60% 40% 20% 0% -$1.6 - $1.0 -$0.5 $0.0 City Actual Contribution $20.1 $21.4 $22.7 $24.1 $25.5 $26.9 $27.8 District Contribution $4.6 $4.8 $5.0 $5.2 $5.4 $5.6 $5.8 Total Projected (3% growth) $24.7 $26.2 $27.7 $29.3 $30.9 $32.5 $33.6 The District contribution and Timnath URA contribution could also reasonably be expected to increase at a similar projected growth rate as the assumed 3% rate for City contributions. • Future City RAF Adjustments: The proposed funding formula in Exhibit A also includes provisions for adjustments to be made to the City's contributions as the City continues to annex portions of the District into the City limits. The IGA provides that, as property is annexed, the City's contributions to PFA will be increased to maintain service levels and adequate funding. An additional provision is included in the proposed IGA which would provide the opportunity for PFA to seek recovery of funds which may be diverted from the City's Sales and Use Tax or Property Tax revenues to fund Urban Renewal Authority Tax Increment Financing agreements. The purpose of the provision would be to allow PFA to participate in the discussions of URA TIF proposals to assess the impact of new URA development on service demands in Fort Collins and the effect on PFA service levels. PFA's goal will be to seek adjustments to the City Revenue Allocation Formula if a URA project TIF agreement causes significant increases to PFA service demand. -9— Page 8 IGA Review Process The overall schedule for consideration of the financial proposal and the IGA update is expected to be: City Council Finance Committee review (Financial issues) March 17 PVFPD Board briefing and discussion (Financial Implications and provisions of IGA) March 24 PFA Board discussion (Update to Board on PVFPD and City discussions) March 25 PVFPD and City Council Joint Meeting (Review terms of IGA and funding formula; develop consensus on terms to prepare for formal consideration) April 2 PVFPD Consideration of Resolution to Approve IGA and funding formula May 12 City Council Consideration of Resolution to Approve IGA and Funding Formula June 3 Incorporation of new Funding Formula into City Budget Process June 2014 -10— Attachment 1 DRAFT 3-12-14 #2: SUBJECT TO FURTHER REVIEW AND MODIFICATION AMENDED AND RESTA I ED INTERGOVERNMENTAL AGREEMENT ESTABLISHING THE POUDRE FIRE AUTHORITY THIS AGREEMENT, entered into this _ day of , 2014, pursuant to Section 29-1-201 et seq., C.R.S., by and between THE CITY OF FORT COLLINS, COLORADO, a municipal corporation, hereinafter referred to as the "City", and THE POUDRE VALLEY FIRE PROTECTION DISTRICT, Larimer County, State of Colorado, hereinafter referred to as the "District". WITNESSETH: WHEREAS, the parties to this Agreement have entered into a previous intergovernmental agreements providing for the formation of an independent governmental entity for the purpose of providing fire protection and related services, as noted in such previous intergovernmental agreements, within the respective territorial limits of the parties hereto, which entity is known as the POUDRE FIRE AUTHORITY; and WHEREAS, that those previous agreements, as amended, has have been mutually beneficial in providing a higher degree of protection to persons and property within the respective territorial limits of the parties hereto; and WHEREAS, the parties desire to provide for the continued existence of the POUDRE FIRE AUTHORITY. and to amend and restate in full all previous intergovernmental agreements regarding the establishment and operation of the Poudre Fire Authority. NOW, THEREFORE, in consideration of the mutual covenants and obligations herein expressed, it is agreed by and between the parties hereto as follows: ARTICLE I GENERAL PROVISIONS 1.1. Term of the Agreement. This Agreement shall be in effect from January 1, 1988 from the date first above written until terminated by the parties as herein provided. In addition to the option to terminate for non -appropriation as described in Section 5.4., below, this Agreement may be terminated by either party hereto, provided written notice of termination is given to the other party. The effective date of termination shall be on December 31 of any calendar year, provided said termination shall be no sooner than twenty-four (24) months after service of the written notice of termination. 1 -11- 1.2. Poudre Fire Authority. The existence of the independent governmental entity known as the "POUDRE FIRE AUTHORITY', hereinafter referred to as the "Authority", created by the intergovernmental agreement of the parties dated December 22, 1981, as such agreement was amended thereafter, is hereby continued. The Authority is an independent governmental entity separate and distinct from the City and the District. The Authority may provide, either directly or by contract, fire protection, emergency medical, rescue and ambulance transport services, enforcement of fire prevention codes, hazardous materials response, and other emergency services typically provided by a public fire department and that may be provided by a fire department under the City Charter and by a fire protection district organized pursuant to Article 1, Title 32, C.R.S., within the respective territorial limits of the parties (collectively, the "Fire Rescue Services"). 1.3. Nature of the Authority. The Authority is a separate legal entity organized pursuant to Section 29-1-203(4), C.R.S. In carrying out its purposes, the Authority will observe and comply with statutes and laws applicable to the District and the City, including, but not limited to Parts 1, 5, and 6 of Article 1, Title 29, C.R.S., regarding budget preparation. accounting, and auditing; and Part 4 of Article 6, and Parts 2 and 3 of Article 72 as applicable to the Authority, and Article 10 of Title 24, C.R.S., regarding open meetings, open records. criminal justice records, and governmental immunity. The parties intend that the Authority not be considered a "district" subject to Article X, Section 20 of the Colorado Constitution. The Authority boundaries shall consist of the combined territorial boundaries of the parties. 1.34. Governing Board. The Authority shall be administered by a governing Board of five (5) members, hereinafter referred to as the "Board." The City shall appoint two (2) members and the District shall appoint two (2) members. The fifth member shall be appointed annually at the first regular meeting of the Board in August of each year by majority vote of by the four other members as appointed by the City and District. A. All appointees and terms of appointment shall be at the discretion of the appointing entity. B. All vacancies on the Board shall be filled by the appointing entity. 1.45. Meetings of the Board. A. Regular Meetings. The Board shall provide for regular meetings at a time and place fixed by resolution of the Board. B. Special Meetings. The—Reard—niey conduct special —meetings —far —the Special meetings may be called by the Chair of the Board or by the Board at such times as the Chair or the Board may determine to be necessary. provided that written notice or notice by telephone or electronic mail of the time, place, and business of such meeting is given to each Board member at least twenty-four (24) hours prior to such meeting. Any Board member may sign a waiver of notice which waiver shall then be in lieu of 2 -12— any other notice requirement. A Board member attending any special meeting shall be deemed to have received the necessary notice. C. Open Meetings. All meetings of the Board shall be open to the public, except that the Board, by majority vote of members present, may go into executive session considerationf r � perry e„" sitions h�, the A „thority as permitted i by state law. D. Electronic Attendance. If approved by the Board, the Board members may participate by telephone or other technology that allows them to participate in a meaningful manner, so long as meetings are open to the public and the Board is not acting in a quasi-judicial capacity. 1.66. Minutes. The Secretary shall cause all minutes of the meetings of the Board to be kept and shall, prior to the next meeting, provide a copy draft of the minutes to each member of the Board for consideration at the next meeting. 1.67. Voting; Quorum; Required Votes. Each member of the Board shall have one (1) vote. A quorum of the Board shall consist of three (3) members, provided that the City and the District are represented by at least one of their appointees, and no official action on any matter may be taken by the Board unless a quorum is present. Unless otherwise required by law, the affirmative votes of a majority of the Board members present shall be required for the Board to take any action. 1.78. By-laws. The Board may adopt such by-laws, rules and regulations as necessary for the conduct of its meetings and affairs ARTICLE II OFFICERS AND EMPLOYEES 2.1. Chairman, Vice Chairman and Secretary. The Board shall elect a Chairman and Vice Chairman from its members, and shall appoint a Secretary who may, but need not, be a member of the Board. Said officers shall perform the duties normal for said offices, including the following: A. The Chairman shall sign all contracts on behalf of the Authority, except contracts or agreements that may be signed by the Administrative Chief or Exeeutiw Fire Chief of the Authority, as herein provided, and shall perform such other duties as may be imposed by the Board. B. The Vice Chairman shall perform all of the Chairman's duties in the absence of the Chairman. 3 -13— C. The Secretary shall attest to all contracts signed on behalf of the Authority and perform such other duties as may be imposed by the Board. 2.2. Management. The Board shall appoint an Administrative Chief and an Executive a Fire Chief to manage the Authority. The Executive Chief shall perform all the . The Fire Chief shall assume responsibilities of the Fire Chief for both parties pursuant to this Agreement. Subject to the supervision of the Board and the powers specifically reserved to the Board as described in Article III of this Agreement, the Fire Chief shall have all powers and authorities provided for a municipal fire chief and a fire chief under Section 32- 1-1002, C.R.S., and shall oversee and manage all business and affairs of the Authority, including the operation, maintenance, management, administration, and provision of all facilities, improvements, equipment, services and personnel, in the manner typically associated with a fire and emergency rescue agency for which the fire chief has been delegated authority by the governing body to manage all aspects of the agency, including the authority associated with a chief executive, administrative, and operational officer. The Fire Chief shall have the power: A. To provide for the planning, design and construction of any buildings, additions or improvements to the facilities owned by the Authority. B. To execute any contract for capital costs, costs of special services, equipment, materials, supplies, maintenance or repair that involves any expenditure by the Authority of less than Twenty Seventy -Five Thousand Dollars ($20;00075,000), providing such expenditure is within budget. C. To employee all personnel of the Authority required for the provision of Fire Rescue Services and maintenance and operation of all facilities and to make such personnel decisions as he or she deems appropriate, including without limitation, decisions as to organizations, staffing levels, deployment, promotions, demotions, discipline and, where deemed necessary by the Fire Chief, termination. D. To employ all personnel required in connection with the planning, design and construction of any buildings, additions or improvements to the facilities owned by the Authority. E. To expend funds and enter into contracts, whenever required, for the immediate preservation of the public health, safety, and welfare, provided that the amount of funds involved does not exceed one percent (1%) of the annual budget of the Authority for the year in which the funds are expended or the contract is made. F. To dispose of by sale any personal property of the Authority with a value of less than Ten Fifty Thousand Dollars ($10,000.0050,000). 4 -14— G. To approve payroll payments and other demands for payments by the Authority, provided such payments are within budget and an individual payment does not exceed Twenty Seventy -Five Thousand Dollars ($2-03000.0075,000). H. To prepare and submit to the Board an annual operating budget for the next fiscal year in accordance with the budget schedules of the City and District. I. To adopt general operating guidelines, including but not limited to non - personnel matter policies and procedures, operating policies and inspection policies, as deemed appropriate by the Fire Chief. J. £enemy , To generally supervise the acquisition, construction, management, maintenance and operation of the Authority's facilities and personnel. K. To negotiate with labor groups as may be required by state law or authorized by the Board. L. To negotiate with a provider of ambulance services within the Authority's service area, including but not limited to, an exclusive service agreement, performance standards, and other provisions as deemed appropriate. to be approved by the Board. M. To conduct procurement and purchasing processes consistent with the City's administrative procurement policies and procedures unless excepted from those policies and procedures by the Board. N. To provide an Annual Report regarding the activities and accomplishments of the Authority, including reports to the City and District for the purpose of reviewing annual performance measurements, goals, actual spending to budget, benefits to the community related to strategic outcome goals, operational efficiency, productivity improvements, and issues of concern to the Board, the District, and the City, with such report to be submitted annually in the second quarter of each year. KO. To perform such other duties as directed by the Board and report to the Board at such times and on such matters as the Board may direct. 2.3 Legal Advisor. The Board shall have the power to appoint, through a competitive selection process as determined by the Board, an attorney to provide legal services to the Authority a legal advisor of the Authority who shall perform such duties as directed by the Board. 5 '1 -15- 2.4. Other Employees. The Board shall have the power to appoint and employ such other persons, agents, and consultants for the purpose of providing professional, technical or consulting services as may be necessary for the purposes of this Agreement. ARTICLE III POWERS OF THE AUTHORITY 3.1. General Powers. The Authority shall exercise, in the manner herein provided, the" powers seen lawfully authorized to the City and the District each of the parties, as provided by the laws of the State of Colorado, and all incidental, implied, expressed or necessary powers for the accomplishment of the purposes of this Agreement as provided herein. The Authority's powers shall be exercised by the Board unless otherwise designated by this Agreement, applicable law, or delegation of the Board. The Authority shall not have the power to levy taxes. 3.2. Specific Powers. The Authority is hereby authorized, in its own name, to do all acts necessary for the exercise of the foregoing powers including, but not limited to, the following: A. To make, and enter into, and perform contracts, including thosc with the parties hereto, for goods or servicea of every kind as authorized by law with other governmental entities, the State of Colorado, or any political subdivision thereof, the United States, or any political subdivision thereof, and any individual, firm, association, partnership, corporation or any other organization of any kind. B. To employ all necessary personnel. C. To acquire, construct, manage, maintain, and operate any buildings, works, improvements or other facilities. D. To acquire, hold or dispose of property. E. To sue and be sued in its own name. F. To incur debts, liabilities, or obligations, provided that no debt, liability or or the District to the extent and in the manner permitted by law, and borrow money and, from time to time, make, accept, endorse, execute, issue and deliver bonds, notes and other obligations of the Authority for monies borrowed, or in payment for property acquired, or for any of the other purposes, services or functions of the Authority; and as provided by law, and to the extent permitted by law, to secure the payment of any such obligations by mortgage, pledge, deed, indenture, agreement, or other collateral instrument, or by other lien upon or assignment of all or any part of the properties, rights, assets, contracts, easements, revenues and 6 -16— privileges of the Authority; and providing that all debts, liabilities, and obligations of the Authority shall be limited to or secured only to the extent of the Authority's assets; and further providing that no obligation of the Authority shall be or become an obligation of either the City or the District without the express written consent of such party. G. To apply for, accept, receive and disperse grants, loans and other aid from any governmental entity or political subdivision thereof. H. To invest any unexpended funds that are not required for the immediate operation of the Authority, as the Authority determines is advisable, in accordance with the laws of the State of Colorado; provided however, that such investment management and cash management services will be provided by the City through its Finance Department. I. To administer and enforce the Fire Code adopted by the City and District. and as adopted or consented to by other municipalities and counties within the Authority's service area. J. To contract with a provider of ambulance services within the Authority's service area through any lawful means, including but not limited to an exclusive service agreement, performance standards or other provisions as deemed appropriate by the Board. K. To adopt bylaws, rules, and regulations respecting the exercise of its powers and carrying out of its purposes. L. To fix, maintain, and revise fees, rates, and charges for functions, services, or facilities provided by the Authority in the manner provided by law. M. To own, operate, and maintain real and personal property and facilities in common with others, and to conduct joint, partnership, cooperative, or operations with others, and to exercise all the powers granted herein in joint, partnership, cooperative, or other operations with others. N. To act as agent on behalf of the parties with regard to the functions and services described hereinabove and any existing contracts and agreements between either or both of the parties or any other party, to the extent permitted by law and the terms of such contracts and agreements. JO. To carry out ante all provisions of this Agreement. ARTICLE IV ORGANIZATIONAL PROCEDURE 4.1. Delegation of Powers. Duties and Responsibilities. 7 -17— A. Each of the parties hereto delegates to the Authority the power, duty and responsibility to maintain, operate, manage and control all of the fire protection Fire Rescue Services facilities, equipment, resources and property of the Authority, including without limitation, all fire stations, land, buildings and firefighting, emergency medical and rescue equipment, and to employ the necessary personnel and do any and all other things necessary or desirable to provide continued efficient and economical fire protection Fire Rescue Services to all persons and property within the respective territorial limits of the parties hereto, which area shall be considered the jurisdiction of the Authority. B. The Authority is hereby empowered to provide Fire Rescue Services to persons and property outside the jurisdiction of the Authority by agreement in exchange for payment or reciprocal services, as long as such additional services can be provided through the use of existing facilities, equipment, resources, and personnel of the Authority. 4.2. Personnel. A. The Board shall adopt the necessary rules, regulations and procedures which shall govern personnel matters. B. During the term of this Agreement, all employees transferred from the City and the District under the original Intergovernmental Agreement and all employees hired by the Authority shall be employees of the Authority subject to the terms and conditions of employment in effect as stated in Authority Personnel Rules and Regulations, as amended from time to time. C. All of the time that a transferred employee has spent as a Fire Department employee of either the City or the District shall be considered as time employed by the Authority for the purpose of determining any conditions or benefits of employment with the Authority. D. The establishment of the Authority as an independent governmental entity shall not affect in any manner the rights of City or District employees, hired prior to January 1, 1982, insofar as they relate to pension benefits provided by the laws of the State of Colorado. E. The City and the District shall be responsible for their respective unfunded FE. At the termination of this Agreement, any unfunded pension liabilities incurred by the Authority during the term of this Agreement shall be 8 -18— assumed by the City or the District in proportion to the allocation of Authority personnel to the City and the District. €F. If this Agreement is terminated, the parties agree that any employee of the Authority who was an employee of the City or the District on January 1, 1982 shall havetheght be restored to employment with the employee's original employer (City or District as applicable) or the entity which has need for additional employees. Said employment shall be subject to the terms and conditions of employment then in effect as stated in City or District personnel rules. 4.3 Authority Fund. The Board shall establish an Authority Fund to account for all financial transactions of the Authority in accordance with generally accepted accounting principles. ARTICLE V BUDGET; MAINTENANCE AND OPERATION COSTS; OTHER COSTS 5.1 Annual Budget. A. The Board shall adopt a preliminary budget for maintenance and operation costs, capital costs, and costs of Speeial other services in accordance with the budget schedules of the City and the District, which budget may be amended from time to time based on changes in revenue projections made by the City and the District. The Board shall submit the budget to the respective governing bodies of the parties hereto. The budget shall become the Authority budget only after approval of the appropriations by the respective governing bodies and final approval by the Board. B. Autbor__� a �� nil ti c hi h 1, 11 t t � ►cr�nv $Sc�--6ff-$-11cei eiici�rarAcauyrr-rvi�'H�B---i3-racn�rimz-yc--yot soles tax revenue •.hick 1 t be e t i� t\ d rt' f _ _�_ _ � ����� .. ����� rl! W)l V� JtJ�rll� Vll JrlG4i1{L�[ City's c£I M�Fbution,, determined t o tthe is 6 "• eyenue-; vivC -i@Ei Fo ,la" sh 11 b b d , n the City' o e ctio Qd d tl, .,< the rocedu, t b,, the C.t., na D:stri t The financial contributions of the parties for the funding of the Authority shall be determined by the Revenue Allocation Formula, hereafter referred to as the "RAF," as set forth in Exhibit A, attached hereto and incorporated by this reference. C. The Board shall present requests for supplemental appropriations to the respective governing bodies of the parties hereto. For the purposes of this 9 -19— Agreement, "supplemental appropriations" shall mean any appropriation made above and beyond the annual appropriation made during the budgetary process. D. The Board shall have the power to reappropriate funds in the fund balance for whatever purpose the Board deems appropriate or necessary without approval of the City or District. Such reappropriations shall be made only at meetings of the Board held after proper notice has been given, according to the bylaws of the Authority. 5 2. Records and Accounts. Through the City's Finance Department, the Authority shall provide for the keeping of accurate and correct books of account, showing in detail the capital costs, cost of special services, maintenance and operating costs and all financial transactions of the Authority which books of account shall correctly show any receipts and also any costs, expenses or charges paid to or to be paid by each of the parties hereto. Said books and records shall be open to inspection at all times during normal business hours by any representative of either party or by the accountant or other person authorized by either parry to inspect said books or records. The Board shall provide for the auditing of all books and accounts and other financial records of the Authority on an annual basis,with h dit' to be nducted-b; a utilizing the same certified public accountant as is used by the City in the auditing of its financial records. The results of said audit shall be presented to the City and the District not later than thirty (30) days after receipt by the Board. 5.3. Payment of Costs. Each of the parties agrees to pay to The City shall pay the Authority monthly and the District shall pay the Authority quarterly, in advance, its allocated share of the total estimated budgeted annual costs and expenses. The Board is authorized to approve other arrangements for payments by the City and the District, provided the financial security of the Authority is not impaired. In addition to supplemental appropriation requests, the Board is authorized to request amounts in excess of any regular payment for the costs and expenses of the Authority, provided the total annual allocation does not exceed the estimated share of costs and expenses for either party to this Agreement. The Authority shall make available to each of the agencies a final detailed statement of the final costs and expenses for the fiscal year allocated in the same manner as estimated expenses were allocated, as soon as possible after the close of each fiscal year. 5.4. Sources of Funds. Each party shall provide the funds required to be paid by it to the Authority under this Agreement from any source of funds legally available to such entity for such purpose. All financial obligations of the City and the District incurred pursuant to this Agreement are expressly contingent upon the actual appropriation of funds by each party. Upon an event of non -appropriation by one party, the party that has appropriated funds may. in its sole discretion, terminate this Agreement effective as of the last day of the year in which funds have been appropriated by both parties, or choose to continue this Agreement in effect, in which case the Authority shall adjust the level of service consistent with the revenues available from the appropriating party. If both parties fail to appropriate funds under this Agreement. unless otherwise agreed to by the parties, this Agreement shall terminate effective as of the last day of the year in which funds have been appropriated by both parties. 10 -20— ARTICLE VI SERVICES 6.1 Professional, Administrative and Support Services. The parties may provide the The City shall provide to the Authority those professional, administrative, and support services described in Exhibit B, attached hereto and incorporated herein by this reference, upon the terms and conditions set forth therein. The provision of those services shall be at no additional charge unless otherwise indicated on Exhibit B. Upon the written agreement of the City Manager and the Fire Chief, Exhibit B may be amended from time to time. 6.2. Additional Services. The City may agree to provide other additional services to the Authority, provided the Authority complies with the operating procedures of the City. ARTICLE VII OWNERSHIP OF PROPERTY 7.1. Real and Personal Property. The Authority shall continue to hold all right, title and interest in any and all real property and personal property transferred to the Authority by the City or the District or acquired by the Authority since January 1, 1982 for the purpose of providing Fire Rescue Services, unless such property is disposed of in compliance with the terms of this Agreement. 7.2. Asset Inventory Schedules. The Authority shall maintain separate asset inventory schedules for any and all property transferred from the City or the District which remains under the ownership of the Authority, as well as any and all property acquired by the Authority since January 1, 1982. ARTICLE VIII TERMINATION 8.1. Disposition of Assets. Upon termination of this Agreement pursuant to paragraphs 1.1. or 5.4., above, the assets of the Authority shall be disposed of as follows: A. All assets acquired by the Authority from contributions from the parties shall be returned to the contributing party if said assets are still owned by the Authority. B. If assets contributed to the Authority are not in existence, the contributing party shall have the option of receiving the fair market value of the asset at the time of disposal by the Authority in either cash (if available) or assets of the Authority acquired from funds provided by the parties. 11 -21- 0 C. All remaining assets acquired by the Authority after January 1, 1982, from funds provided by the parties shall be distributed to the parties on the basis of the appraised value of said assets at the time of termination and in the same proportion as the respective contributions of funds by the parties for acquisition of the assets over the life of this Agreement. D. The parties may agree to dispose of any assets of the Authority in any other acceptable manner. E. If the parties cannot agree on the disposition of certain assets of the Authority, said assets shall be subject to an independent appraisal and shall be sold at public auction with the proceeds allocated to the parties in the same proportion as the respective contributions of funds by the parties for acquisition of the asset. ARTICLE IX MISCELLANEOUS PROVISIONS 9.1 Notices. Any notice required hereunder shall be in writing and shall be sufficient if deposited in the United States mail, postage prepaid to: CITY: City Manager City of Fort Collins P.O. Box 580 Fort Collins, Colorado 80522 DISTRICT: Chainmaft Poudre Valley Fire Protection District 102 Remington Street Fort Collins, Colorado 80524 9.2. Consent. Whenever any provision of this Agreement requires consent or approval of the parties hereto, the same shall not be unreasonably withheld. 9.3 Amendments. This Agreement may only be amended in writing, as required, by the parties hereto f rt f " rp s of thi " gr nt. 9.4 Severability. In the event any provision of this Agreement is determined to be illegal or invalid for any reason, all other provisions of this Agreement shall remain in full force and effect unless and until otherwise determined. The illegality of any provision of this Agreement shall in no way affect the legality and enforceability of any other provision of the Agreement. 95. Successors. This Agreement shall be binding upon and shall inure to the benefit of the successors of the parties. 9.6 Assignment and Delegation. A party shall neither assign any of the rights nor delegate any of the duties created by this Agreement without the written consent of the other party. 12 _22_ 9.7 Effect Upon Prior Agreements. This Agreement shall extinguish and replace the intergovernmental agreement entitled Intergovernmental Agreement dated November 3, 1987, and the three addenda to that Intergovernmental Agreement referenced in the Third Addendum to the Intergovernmental Agreement Between the City of Fort Collins and Poudre Valley Fire Protection District dated May 21, 2013. 9.8 No Third Party Beneficiaries. This Agreement is made for the exclusive benefit of the parties hereto and shall not be construed to be an agreement for the benefit of any third party or parties and no third party shall have a right of action hereunder for any cause whatsoever. IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be signed on the date hereinabove written. ATTEST: City Clerk APPROVED AS TO FORM: City Attorney ATTEST: Secretary APPROVED AS TO FORM: Counsel for District CITY OF FORT COLLINS, COLORADO a municipal corporation By: Mayor POUDRE VALLEY FIRE PROTECTION DISTRICT By: President of the Board 13 0 0 0 -23- Exhibit A. Funding Formula and Revenue Allocation Formula (RAF) The City of Fort Collins and the Poudre Valley Fire Protection District will each make annual contributions to the Poudre Fire Authority according to the following contribution calculations: A. City Contribution to the Authority per RAF Subject to the adjustments described below, the City will annually contribute to the funding of the Authority the following amounts: 1. .29 of one cent of City base sales and use tax (excluding sales and use tax revenue which must be spent on specific projects and debt service); and 2. 1 mill of the City's property tax mill levy and a sum equal to 64 percent of the operating mill levy (minus the 1 mill contribution) of the City's property taxes; and 3. Sales and use tax revenue from the voter approved tax measure currently known as "Keep Fort Collins Great" (KFCG) per the tax measure provision for fire protection and other emergency services funding. "City Sales and Use Tax" and "City Property Tax" refer to forecasts per the City's Financial Services April projection as part of the City's Biennial Budget process. The RAF may be updated throughout that same year if there are material changes to the City Sales & Use Tax and City Property Tax April projections. Citv Contribution Calculations The formula for determining the City's Calculated Annual Contribution to the Authority will be calculated as the sum of: 1. A portion of Base Sales and Use tax revenue Total City Base Sales & Use Tax Revenue (per Financial Services April projection) 2.25 DIVIDE: Total 2.25 cent Base City sales and use tax to equal subtotal of 1 cent of sales and use tax x 0.29 MULTIPLY: RAF sales and use tax percentage share of total revenue Sales and use tax RAF Amount Example: If 2.25% sales tax yields $60 Million per year, then $60 million _ 2.25 = $26.66 Million per 1% of sales and use tax; then $26.66 Million x .29 = $7.733 Million is .29 cents of sales and use tax to be contributed to PFA. 2. PLUS a portion of Property Tax revenue City 9.797 Mill Property Tax Revenue (per Financial Services April projection) MINUS: 1 mill for Capital needs Subtotal = 8.797 Mill revenue x 0.64 MULTIPLY: RAF property tax percentage Property tax RAF Amount 1 -24- 3. PLUS one mill of Property Tax 1 mill City Property Tax for capital 4. PLUS tax measure revenue from Keep Fort Collins Great dedicated to fire protection and other emergency services funding The sum of which components equals the City Calculated Annual Contribution to the Authority. Escalation Adiustment: The City's current (2014) budgeted contribution to the Authority is $2.6M below the RAF calculated amount. It is the City's intent to phase in its total contribution to equal the RAF calculation over a 5 year time period beginning in 2015 as follows: City Calculated Annual Contribution MINUS: Escalation Adjustment for year Total City Contribution. Escalation Adjustment by year: 2014 = $2.6M 2015 = $2.1M 2016 = $1.6M 2017 = $1.0M 2018 = $0.5M Annexations: Annexation — primarily residential: In the event of a City approved annexation of properties included in the District that are primarily residential in nature, the RAF sales and use tax percentage and RAF property tax percentage will be adjusted to ensure no loss of revenue to PFA. Annexation — with significant commercial or industrial components: In the event of a City approved annexation of properties included in the District that include a significant commercial or industrial components, the City and District will work cooperatively to ensure that service levels will be maintained through adequate funding adjustments after the annexation has occurred. URA / TIF / Other Implications: In the event of Urban Renewal Authority (URA) implementation of tax increment financing (TIF) that materially affects the City contribution to the Authority or cost of service to the Authority, the City and District will work cooperatively to ensure that service levels will be maintained through adequate funding adjustments. 2 -25- All parties are committed to renegotiating the RAF or contribution amount in good faith in the event of "other" implications that affect the efficient implementation of the RAF or management of the Authority in a fiscally prudent manner. B. District Contribution The District will annually contribute to the funding of the Authority the following amounts: The District shall annually adopt a mill levy (minimum 10.595 mills) pursuant to state law, and 100% of the mill levy revenue, less reasonable administrative expenses for the operation of the District, shall be contributed to the funding of the Authority for maintenance, operations and capital needs of the Authority. If District or City funding of the Authority changes significantly, all parties commit to renegotiating the IGA and the City and District contribution amounts in good faith. 3 CI 0 -26- EXHIBIT B Support Services Provided to the Authority by the City of Fort Collins Department Service Description Office of Emergency Management Human Resources Coordinated OEM services Pension Administration • Work in close coordination with the Authority's designated emergency manager • Fund portion costs of the City's joint OEM in partnership with the City General Fund and Utility Services through the City's Budget process • Administer 401 Money Purchase Plans for Authority benefitted employees • Process new employee enrollment and changes in participant records • Provide GERP administration for existing participants • Deferred Compensation Plans Administration Health and Welfare Benefits Benefits Open Enrollment • Administration and support of 457 Deferred Compensation programs • Enrollment and changes processed • Administer health and welfare benefits (medical, dental, vision, life, long-term disability) within City self -insured plans and contract group insurance agreements • COBRA Administration • New Employee benefits sign-ups • Interpret plans to employees • Act as liaison between employees and insurance companies • Maintain records, files and forms • Provide access to health and welfare benefits through City sponsored plans in the same way as provided to covered City employees • Provide flexible spending accounts Training • Access to skill development courses including technology, leadership and professional development classes. Access to personal enrichment courses such as wellness classes provided on a space available basis Page 1 -27- Job Posting • Post Authority positions Pre -employment Records • Drug Testing Wellness programs Financial Services Payroll Administration Accounting • Personnel Records maintenance • Employment verifications • Annual EEOC Reporting • Provide access to City Health Fair programs • Provide annual Health Screening/Blood Draw program to benefited employees in the same manner as provided to City employees • Provide annual flu shots to benefited employees in the same manner as provided to City employees • Provide office ergonomics reviews for PFA office employees • Provide EAP services Banking and investing Risk Management • Provide payroll services though the City's accounting and payroll system • Add new employees through the same New Hire process as used for City employees • Provide employee exit processing in the same manner as provided for City employees • Administer unemployment claims and garnishments • Provide Accounts Payable, Accounts Receivable, and Purchasing Cards to Authority • Maintain files and records • Maintain Asset Inventory • Grant compliance • Cash Management • Capital projects investments (fee charged) • Provide point of contact for citizen claims • Process Worker Comp and liability claims to PFA insurance • Safety monitoring ( atmospheric testing, radon, etc) • Coordinates selection of worker's comp providers • Coordinates insurance renewals : Support and advice on Property and Page 2 _28_ 0 Casualty and Workers' Compensation Insurance contract • Liaison with insurance broker • Driver's License checks Purchasing • Purchasing advice • Issuing Purchase Orders • RFP/Bid creation and coordination • Service Agreements/Contracts Annual Financial Audit Coordination Operations Services: Fleet • Vehicle Fueling (charged) • Pool vehicle rentals (charged) • Fuel payment cards • Vehicle repair (charged) Facilities • Facility repairs (charged) • Service contacts (advice on who to call) • Preventive Maintenance on HVACs, A/Cs, furnaces (charged) • Project management for larger projects (charged) • Real estate services (charged) Police Services Dispatch • Continue to provide dispatch services to fire and rescue services Information Technology Network Administration • Work in close coordination with Authority IT in configuring, maintaining and managing the Authority's data network including network switches, routers, VPN access and wiring. • Provide Internet access • Provides access to Internet web email • Partners with the Authority in FCPS Computer Aided Dispatch (CAD) systems • Connectivity to City core switch GIS • Access to City GIS programs, data and licenses Voice/Phone system • Land -line phone system network and maintenance • Partners in Verizon wireless purchases Server/Storage Administration • Active Directory • Authority equipment in Server room • Occasional server support Page 3 O O 0 _29_ Attachment 2 Poudre Fire Authority History (Previously Provided to City Council at October 29, 2013 Joint Meeting) In 1981, the City of Fort Collins and the Poudre Valley Fire Protection District developed an intergovernmental agreement to provide joint fire protection and rescue services within their respective boundaries. The two entities entered into a "trial period" of consolidation and then entered into the current Intergovernmental Agreement (IGA) in 1987. The Poudre Fire Authority is a consolidated fire service model which combined the City Fire Department with the District Fire Department to provide service in both the District and the City. The District surrounds the City of Fort Collins, and also encompasses the Town of Timnath, LaPorte, Bellvue, and Redstone Canyon for a total of 235 square miles of Northern Colorado. It is a Special District under Colorado law, governed by a five -member Board of Directors elected by residents of the District. Prior to the consolidation, the District was serving areas on all sides of the City, and often crossing through the City to reach calls in various parts of its service area. In addition, each entity provided mutual aid within the other's boundaries. The combination of the two departments created a much more efficient service plan, saved resources by using existing and future stations to serve both urban and rural settings, and reduced overhead costs. Other service models were considered, including mutual aid contracts, contracts for service and creation of a Special District which encompassed both the City limits and the existing District boundaries. Changes in State law created an opportunity for a Fire Authority to be established which would take advantage of the assets of both existing departments, maintain the relationship between the City and the District, and provide an efficient response system. The consolidated departments brought together staff, facilities, equipment, dispatch services and administration to provide services in the PFA boundaries. At the time of consolidation, the participants estimated that the creation of the PFA would result in a cost savings of over $1 million per year for the City and the District because of shared resources and shared stations. Over the years, these savings have increased. A 2007 estimate concluded that the savings to the City alone resulting from the PFA would have been over $2 million. If the partnership with PVFPD did not exist the City would likely need to increase its O&M funding by $2,400,000 to maintain existing services, plus some portion of a capital cost to replace facilities and apparatus that now jointly serve both areas. These figures were calculated based on the cost of replacing stations and staff located in the District but with current response areas substantially within the City limits. The District would also likely see cost increases as it relocated or revised its service plan to provide services to areas on all sides of the City. Since this analysis, annual savings have continued to increase through the shared model. The joining of forces created by PFA have resulted in improved insurance ratings, lower long-term costs to the taxpayer, enhanced ability to respond to large scale emergencies, and coordinated strategic planning. Governance of the PFA was established as an independent Board of Directors. The Board was established to include two members appointed from the City Council, two members -30— appointed from the PVFPD Board, and one member appointed by the other members. This 5th member has typically been the Fort Collins City Manager. A set of Bylaws was adopted in 1987 which sets forth the structure and timing of the PFA Board meetings and the process for selection of officers of the Board. The PFA relies on the City, Town of Timnath, Larimer County or the District to adopt any policy or regulation which requires the force of law, since PFA does not have any regulatory power separate from those entities. Growth of Poudre Fire Authority When the PFA was created in 1981, the combined City and District population was approximately 91,400. It provided service from seven paid fire stations with 104 paid employees. Calls for service totaled 3,141 in 1981. As both the City and the District have grown over time, so has the PFA. The PFA population has grown to the current 187,788 residents. Employees have increased to 186 full-time employees, plus 30 volunteer firefighters. Calls for service are 5.5 times higher than in 1981, and since 1993 calls per line fire staff member have nearly doubled. This increase in demand and workload reflects both the growth of the communities and the increasing call for more types of services than were provided in the past. The addition of technical rescue services, swift water rescue, hazardous materials response and other types of services reflect the expectations of the community for emergency services response well beyond fire response alone. Other measures of growth in the PFA include the addition of six stations, additional crews for truck companies within existing stations, and the development of the Training Center. Over time, a greater percentage of growth in several measures is attributable to the City. A greater percentage of assessed valuation of protected structures is within the City, as are a larger percentage of calls. These facts are consistent with a gradual growth of the City through annexations of District properties into the City limits. Original PFA Revenue Allocation Formula The City and PVFPD have shared in the funding of PFA through a model outlined in the 1987 Intergovernmental Agreement. Each partner has its own method for providing funding for its share of operations, maintenance, and capital needs. CITY OF FORT COLLINS: The funding formula agreement for the City's share of PFA was established as a fixed sum contract each year. The formula was developed to provide a relatively stable funding source, but which would follow the growth and decline of City revenues in both sales and use taxes and property taxes. The fixed sum was to be estimated during the budget process to be the equivalent of .303 of one cent of the existing 2.25% sales and use tax, and 67.09% of the City's property tax mill levy. This amount was to be appropriated as a part of the City's annual budget. The PFA's appropriation was not to vary based on actual year end collections, whether they were higher or lower than the budget projection. Early documents from the City note that in a downturn in the economy, the City "may approach the Authority to accept a lesser amount than what has been budgeted. The City could not require the Authority to cut back." These funds were directed to the Operation and Maintenance needs of PFA. In 1993, City Council acknowledged that it needed to provide additional funding to PFA for capital needs and increased its mill levy to provide a dedicated 1 mill allocation to PFA's capital fund. In 1996 the dedicated 1 mill usage was expanded to include -31— operations and maintenance costs in addition to apparatus replacement and capital needs not funded. 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. In 2010, City voters approved the Keep Fort Collins Great sales and use tax package including dedicated funds for new fire services. POUDRE VALLEY FIRE PROTECTION DISTRICT: The District's financial commitment to the PFA for each year is based on property tax receipts as projected by Larimer County each year. The District's mill levy has fluctuated between 4.75 mills and 11.81 mills since 1981. The highest rate was in place in 1987 as the District raised revenues to pay off a bond for Station 7 in LaPorte. In 2010, District voters approved a mill levy increase from 9.301 to 10.595 mills, to provide PFA with additional funds matching the increase in revenue provided by the City in the Keep Fort Collins Great (KFCG) program. The District's increase did not include a sunset provision similar to the one included in the KFCG program. Each year, the District Board allocates most of its revenue directly to PFA, holding back enough revenue to cover the District's operating costs and projected capital needs. Over recent years, the District has built up a capital fund dedicated to the construction of Station 8 in Timnath. The District is expected to transfer $1.4 million from these funds to PFA's capital budget in either 2014 or 2015 for the planned construction of Station 8. PFA BOARD: The IGA requires the City Council and the District to annually approve their PFA budget contributions as an appropriation prior to the end of each year. After the allocation is set, the funds are turned over to PFA to be budgeted by the PFA Board. All funds are transferred to PFA, which receives its expenditure authorization from the PFA Board. Under the terms of the IGA, PFA is authorized to retain any unexpended funds in reserve, without further approval of the City or the District. O -32- 0 Project Purpose • Update terms of Intergovernmental Agreement (IGA), which formed the PFA • Update funding agreement Aw!io-ity O 3/17/2014 1 -33- History of PFA an and • Consolidated Department 1981 • Shared funding and staffing • Current IGA in 1987 • Growth in calls for service, stations, staffing • Additional services, technology and equipment 4dr F7r . 1 Authority 1G A Terms U • dated • Appointment of the "5th" Board Member • Legal advisor • Specific references to "Rescue" services • Fire Chief Instead of "Administrative Chief" and "Executive Chief" • TABOR language Rn u lonty 3/17/2014 2 0 O -34- 30,000,000 25,000,000 20,000,000 10,000,000 -- 5,000,000 0 1997 - 2014 PFA City and District Revenue Growth Rates 4.99% = City Revenue (Sales, Use, Property Tax, & KFCG) 5.03% = City Contribution to PFA 5.45% = District Contribution to PFA 5.12% = PFA Revenue .94^ 455 NO v' v6P1- 19 42P. •194' -vim ,vow 4 ' 45' le ti9yy.19:°-" Otis ■ City Contribution o District Contribution Revenue Growth from the District is Greater than from the City... City's Contribution has Grown at a Rate Greater than City Revenue District Calls for Service, Assessed Valuation and Contributions, 1993-2013 to M 1' W m O N t<1 , ✓1 l0 0. oo 01 O ~ N f.l O1 02 m mamma 0 0 0 0 0 0 0 0 0 m a 0' m 0) m a 0 0 0 0 0 0 0 0 0 0 0 0 0 0 •. ti •-1 . •-� J (`. N N N N N N N N N r r nl roLmear (District Calls for Service) Linear (District Assessed Valuation) Linear (District Contribution) 3/17/2014 3 -35- 9O.0% 88.0 % 86.0% ar�.0% 87.0% 80.0% /8.0% 76.0% 74.0% 77.0% 70.0% City Calls for Service, Assessed Valuation and Contributions, 1993-2013 rLinear (City Calls for Service) • '--Linear (City Assessed Valuation) Linear (City Contribution) 1 Calls Per Firefighter/Captain 117 n 118.04 7L32 NM71.73 74. 1993 1994 1995 19% 1997 19% 1939 2003 7001 NM MS 2001 1005 10% 7007 2001 2009 2010 2011 1012 Average 3% Annual Improvement in Productivity 3/17/2014 4 0 -36- 3/17/2014 aced B _ Analysi 2014 O&M (capital Total Current Budget (w/ofees & review) $23.8 $0.9 $24.7 Personnel Net Other Costs Legal costs Funding to restore Capital Level of Service Budget Target I PFA Level of Service Budget requires an additional $2.8M . over current 2014 budget of $24.7M 0.7 .4 .1 $25.0 1.6 $2.5 0.7 0.4 0.1 1.6 $27.5 5 -37- Funding Agreement: Split between District and City Average over 5 yrs: Calls Average over 5 yrs: Assessed Value Blended Proposed split Budget Share 2014 Current Contributions 2014 Funding Shortfall !strict City 16.1% 83.9% 18.8% 81.2% 17.5% 82.5% $4.8M $22.7M $4.6M $20.1M $0.2M $2.6M 2014 Level of Service Budget Calculates $2.6M Shortfall from City Contribution 90.0% 70.0% 753% top% 904% is L% 204% SOD% 0.0% 89.7% City 5 yr avg = 83.9% 16A% ma mm City Calls 7erServlm — District Calls forsnylo Claris lift 5 W AS Co.se.er% Contribution 80.0% 70 I00% 50.0% 9D o% 20.0% 1D.0% 7.4% 0.0% Corn 9 • rative Data 42.091 City 5 yr avg = 81.2% 22A% 18.0% EYE. Ni — City M.eu.DV.lu%bn — Dktrl¢ M....M V.N%lon Blended Contributions City Share of Call and Assessed Value has Increased... Proposed Funding Will Shift to Align Relative Contribution Share 3/17/2014 6 -38- 0 0 • Property Taxes 0.595 mills (includes increase to match City KFCG--non- sunsetting) • TIF Revenue for Station 8 from Town of Timnath City Revenue; • Proposed City Revenue Allocation Formula - .29 cents of one cent of base Sales and Use Tax revenue - 64% of City property tax revenue - 1 mill of City property tax for capital - KFCG dedicated revenue � udn R Au onty 3/17/2014 7 -39- 3/17/2014 • Net increase =- $2.6 M • Phased -in over 5-years • Approximate increase of $500 K to the base each year - -U ,o-tyniftmM j Authority Contributions, City and District. with 5-year Phase -in 2014 2015 2016 2017 2018 2019 2020 Actual IN Disisfet Property Tx City Capital PropetyTax ■ CkySalet/Use Max ■ Oty6eneraI PiopctyTax ■ iffaC SaleyliseTax v City Plnsein notinduded • CarrentYear Funding Gap Proposed New RAF Goes Into Effect in 2015 8 -40- 3/17/2014 0 L C� City RAF Amount •r 1 mill Capital + KFCG mow Contributions to Poudre Fire Authority Proposed Revenue Allocation Formula 5-Year Phase in Model, 2015-2019 $M 2014 2015 2016 2017 2018 2019 2020 $18.6 $19.3 $19.9 $20.6 $21.3 $22 0 $22 8 $1.8 $1.8 $1.9 $2.0 $2.1 $2.1 $2.2 City Calculated Contribution !Escalation Adjustment Years Total Phase -in = 5 Less Escalation Adj Amount 2.3 2.4 2.5 2.6 2.6 2.7 2.8, $22.7 $23.5 $24.3 $25.1 $26.0 $26.9 $27.8 80% 60% 40% 20% 0% - 2.6 - 2.1 - 1.6 - 1.0 - 0.5 0.0 $20.1 $21.4 $22.7 $24.1 $25.5 $26.9 $27.8 4.6 4.8 5.0 5.2 5.4 5.6 5.8 $24.7 $26.2 $27.7 $29.3 $30.9 $32.5 $33.6. 9 itk ' I 11 I I I