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HomeMy WebLinkAboutAgenda - Mail Packet - 9/16/2014 - Council Finance Committee & Ura Finance Committee Agenda - Sept. 15, 2014Council Finance Committee & URA Finance Committee Agenda Planning Calendar 2014 RVSD 9/5/14 mnb Sept. 15 TOPIC TIME WHO CFC Community Financial Report 15 min M. Beckstead C. Donegon Year End Appropriations 15 min M. Beckstead Status of Auditor Findings 30 min M. DeKock URA TIF Assistance Proposal 30 min M. Bolin Oct. 20 TOPIC TIME WHO CFC Long Term Financial Plan 60 min A. Gavaldon Comprehensive Fee Study 30 min J. Ping-Small Annual Budget Adjustment Ordinance 30 min L. Pollack URA Nov. 17 TOPIC TIME WHO CFC New Financial Operating Policy 45 min J. Voss Economic Health Policy 30 min J. Voss J. Birks URA Dec. 15 TOPIC TIME WHO CFC URA Future Council Finance Committee Topics: • Review Special Improvement Districts Future URA Committee Topics: • No Topics in Queue Finance Administration 215 N. Mason 2nd Floor PO Box 580 Fort Collins, CO 80522 970.221.6788 970.221.6782 - fax fcgov.com AGENDA Council Finance & Audit Committee September 15, 2014 10:00 a.m. to 11:00 a.m. CIC Room – City Hall Approval of the Minutes from the August 18, 2014 meeting 1. Community Financial Report 15 minutes M. Beckstead C. Donegon 2. Year End Appropriations 15 minutes M. Beckstead 3. Status of Auditor Findings 30 minutes M. Bolin Finance Administration 215 N. Mason 2nd Floor PO Box 580 Fort Collins, CO 80522 970.221.6788 970.221.6782 - fax fcgov.com Council Audit & Finance Committee Minutes 8/18/14 10:00 a.m. to 12:00 noon CIC Room Council Attendees: Ross Cunniff, Bob Overbeck, Mayor Karen Weitkunat Staff: Darin Atteberry, Mike Beckstead, Kelly DiMartino, John Duval, Jeff Mihelich, Lawrence Pollack, Lance Smith, John Voss, Katie Wiggett, Wendy Williams Others: Dale Adamy; Kevin Jones, Chamber of Commerce Approval of the Minutes Ross Cunniff moved to approve the minutes from the July 21 meeting. Bob Overbeck seconded the motion. Minutes approved unanimously. Recommended Budget Overview Mike outlined several improvements made to the Budget process. The 2015-2016 Budget process, called Budgeting for Outcomes (BFO), began with the completion of the City Strategic Plan in March. The strategic plan replaced the Request for Results and Outcome maps previously completed by the BFO Teams. Other improvements included significant citizen outreach, increased citizen participation on the BFO teams, and the use of the City’s financial software system to create metrics for offers. City staff also modified offers to On-Going and Enhancements which significantly reduced the total number of offers and allowed for year to year cost comparison by the budget teams. As always, the budgeting process involves many challenging choices due to cost issues and funding priorities. The City Manager’s 2015-2016 Recommended Budget reflects community priorities and seeks to continue the high level of service expected by the community. Mike walked through the revenue assumptions used in developing the 2015-2016 budget. Staff is assuming moderate Sales and Use Tax revenue growth, including additional mall revenue in 2016. The budget takes into account the fact that the quarter cent taxes may not be renewed in 2016. Ross asked if the mall assumption relies on the original square footage projection. Mike answered that it does. Mike also walked through Funding Opportunities included in the Budget, noting that unanticipated or volatile revenues are included in the Budget, but are conservatively budgeted for one-time expenses rather than on-going expenses. Anticipated Utility rate increases of 2.0% for Light and Power and 3.0% for Wastewater are included in both 2015 and 2016. The increase in Light and Power is driven by PRPA pass through, and the increase 2 in Waste Water is driven by capital improvements. Wage adjustments assume an overall 2.0% increase each year, which is below initial market data for the Front Range. Benefit cost inflation is forecasted at 11.5% and 3.7% in 2015 and 2016, respectively, which includes the financial impact from national health care reform (the Affordable Care Act). There are no changes planned for pension contributions. Bob asked which inflation numbers Staff looks at to make their assumption. Mike answered that Staff looks at national trends from the last 10 years as well as local experience to make projections. Mike presented the following significant cost increases included in the 2015-2016 budget: Total Salary Costs $ 2.0 Health Care Reform $ 0.9 Benefits Cost $ 1.4 PFA Contribution per IGA $ 1.5 IT Equipment Replacement & Lease $ 2.0 Transit Service Annualize (including $.7M CSU funded) $ 2.4 General Fund Impact from Cons Trust Fund to Trails $ 0.7 Total $10.9 Darin explained that these costs are ones that the City does not necessarily choose, but costs that must be taken care of. Lawrence noted that some of these costs are imbedded in other budget offers while some have offers of their own. The City Manager’s Recommended Budget is in the process of being finalized and published. It will reflect a balance of ongoing programs and services with enhancements that directly address the strategic objectives in the City Strategic Plan. The City Manager’s 2015-2016 Recommended Budget will be delivered to City Council and be available to the public on August 29, 2014. Building on Basics (BOB) – Update John Voss explained that Council Finance had requested an updated on the status of Building on Basics (BOB). This dedicated quarter cent sales and use tax was approved by voters on November 2, 2005 and expires on December 31, 2015. In 2005, voters approved 13 specific projects with an estimated value of $56.2M. Karen asked why no inflation was assumed in 2005. John answered that, while Staff does not have data on why inflation was not included with all projects in 2005, policy does include inflation now. In 2006, Staff did apply an estimated inflation of 3.5% to construction projects. John noted that this was the first dedicated revenue project that included O&M and O&M was set for 7 years. John provided detailed summaries of each of the 13 projects, emphasizing that revenue is expected to exceed the forecast made in 2005 and all project commitments will be completed by 2016. Operating and maintenance (O&M) commitments will be provided through 2022. Though there was a shortfall in revenue in 2006 and 2009, this shortfall was mitigated by economic growth and interest earned. 3 Ross asked why the O&M on the Senior Center Improvements was committed at 315M, but disbursed at 350M. John Voss answered that he is looking into that change. The Mayor asked how City staff ensures that O&M is used correctly when it is appropriated but not used within the calendar year. John answered that this money is tracked and placed in a fund allocated to O&M. These funds are audited by McGladrey or by the City. Darin said that the story of these 13 projects should be told to the community. The Mayor agreed that messaging how these projects have been completed is important. She also asked that the rationale behind O&M be made clearer in BOB 2.0. General/Fund/Capital Improvement Policies Mike explained that staff is proposing a method for updating the remaining three financial policies. Staff seeks Council Finance’s concurrence on the recommended direction. Staff recommends combining the three policies into a single General Financial Policy, incorporating parts of these policies into other administratively approved policies (e.g. HR Administrative Policy) and moving some elements to a new CFO Finance Operating Policy. Mike explained that these policies as originally written were meant to be part of a budget policy, but were later adopted as the City’s Financial Management policies. In the updating these policies to be true Financial Management policies, Staff recommends categorizing the policies as 1) Financial Management Policies – Approved by Council, 2) URA Financial Management Policies – Approved by Council/URA Board, and Financial Management Policies – Approved by City Manager or CFO. John Voss went through the General Policies, Fund Policies, and Capital Improvement Funds Policy, explaining staff’s recommendations for each. Mike asked if council was philosophically aligned with the proposed changes. Ross answered that he approves the method of change generally, but will appreciate more details after the changes are made. Staff will bring the updated policies to Council Finance later in 2014. Ross also asked that the policies that are not council approved be made public on the City’s webpage to ensure transparency. Darin and Mike agreed that, once finalized, these policies will be made public. Other Business Bob asked that Council Finance review the updates on the mall agreement. Darin explained that he will sign an amendment to the mall agreement with four minor changes. Mike explained that, of these four changes, two were minor changes and the other two were changes in wording for transparency and acknowledgement. The changes are as follows: 1. Approval for a 7.25 foot underpass rather than the originally planned for 8 foot underpass 2. Agreement that Alberta shall put $300k in construction savings into the activity center 3. Acknowledgement that the City manager will approve the agreed to tenant mix 4. Acknowledgement that Alberta has the discretion to move around unrestricted funds from the $50M of bond money Darin will sign the agreement, which will allow Alberta to move forward with the bonding process. Alberta expects to close on the bonds by late September. Mike noted that the bonds are expected to close at 6.5%. With such a good interest rate, there will be a reduction in total debt service and the bonds will be paid off sooner. September 15, 2014 COUNCIL FINANCE COMMITTEE AGENDA ITEM SUMMARY Staff: Mike Beckstead Chris Donegon Date: September 15, 2014 SUBJECT FOR DISCUSSION: Community Financial Report EXECUTIVE SUMMARY: Financial Services has historically produced a “General Fund Finance Report” on a monthly basis. The current report is primarily focused on General Fund Revenue with a high level expenditure summary and does not include any other data on City operations beyond the General Fund Activity. Financial Services has developed a Community Financial Report that is comprehensive of revenue and expenditures across the entire City. The new report is organized by Governmental Activities and Enterprise (Utility) activities and includes revenue, expenditures and capital plus a recap of various economic activity indicators. The objective is to provide Council and the community a more holistic view of the finances across the City. The current general fund report is produced monthly and it is proposed the new report would be produced on a quarterly basis. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED Does the Council Finance Committee agree to the replacement of the current General Fund Finance Report with the new Community Financial Report. BACKGROUND/DISCUSSION: ATTACHMENTS: 1: New Community Financial Report (DRAFT) 2: Current General Fund Finance Report All dollar values are presented in thousands. 1 September 11, 2014 3rd Quarter 2014 REPORT FINANCIAL DESCRIPTION CURRENT QUARTER YEAR TO DATE PAGE Governmental Activity Revenue POSITIVE POSITIVE 2 Governmental Activity Expenditures POSITIVE POSITIVE 3 Major Activity Expenditures POSITIVE POSITIVE 4 General Fund Revenue POSITIVE POSITIVE 5 Governmental Capital Projects POSITIVE POSITIVE 6 Enterprise Activity Revenue POSITIVE POSITIVE 7 Enterprise Activity Expenditures POSITIVE POSITIVE 8 Enterprise Capital Projects POSITIVE POSITIVE 9 Activity Measures POSITIVE POSITIVE 10 PERFORMANCE AT A GLANCE COMMUNITY POSITIVE WARNING NEGATIVE = No concerns noted = Staff monitoring current variance = Staff currently taking action on variance PERFORMANCE INDICATORS ACTUALS vs. BUDGET Governmental Definition: (Will get this for October Report) Enterprise Definition: (Will get this for October Report) NEW REPORT DRAFT DRAFT All dollar values are presented in thousands. 2 September 11, 2014 GOVERNMENT ACTIVITIES: 0 4,000 8,000 12,000 16,000 20,000 24,000 28,000 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 2014 Revenue 2014 Budget Monthly Revenue Collections vs. Budget Comments: Revenues Current Month Over/(Under) 2014 Bud YTD Actual YTD Over/(Under) 2014 Bud Inc/(Dec) 2013 Sales & Use Tax $ 10,812 $ 1,206 $ 69,881 $ 6,250 $ 6,219 Use Tax Incentives 80 (286) 189 (2,376) (499) Property Taxes 4,053 (102) 18,705 640 773 Intergovt. Shared Revenues 1,223 86 5,653 466 319 Culture, Parks, Rec & Env Fees 1,380 (108) 8,636 886 338 Payment in Lieu of Taxes 903 (28) 5,156 (13) 105 General Government Fees 4,129 (243) 25,172 781 2,306 Transportation Fees 766 158 4,695 1,692 1,143 Interest Revenue 92 22 841 319 182 Unrealized Invst. Gains/Losses (71) (71) 461 461 1,452 Other Miscellaneous 1,581 194 9,320 2,508 (830) TOTAL $ 24,949 $ 828 $ 148,709 $ 11,615 $ 11,508 NEW REPORT DRAFT DRAFT All dollar values are presented in thousands. 3 September 11, 2014 GOVERNMENT ACTIVITIES: Monthly Expenditures vs. Budget 0 4,000 8,000 12,000 16,000 20,000 24,000 28,000 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 2014 Expenditures 2014 Budget Expenses by Service Area Current Month (Over)/Under 2014 Bud YTD Actual YTD (Over)/Under 2014 Bud (Inc)/Dec 2013 Police Services $ 3,298 $ (513) $ 20,654 $ 524 $ (1,672) Financial Services 483 358 3,930 176 (678) Community & Operation Services 5,460 215 34,068 6,586 800 Planning, Dev & Trans Services 4,440 187 19,904 3,929 (487) ELJS 388 (18) 3,506 85 (265) Employee & Comm Services 1,803 173 15,250 (415) (1,243) Sustainability Services 998 (432) 3,891 51 (255) Other 182 (210) 5,527 444 72 Poudre Fire Authority 1,493 (67) 12,417 161 (713) TOTAL $ 18,545 $ (307) $ 119,147 $ 11,542 $ (4,441) Comments: NEW REPORT DRAFT DRAFT All dollar values are presented in thousands. 4 September 11, 2014 MAJOR FUNDS ACTIVITIES: Expenses by Major Fund July 2014 Expenses by Major Fund Current Month (Over)/Under 2014 Bud YTD Actual YTD (Over)/Under 2014 Bud (Inc)/Dec 2013 General Fund $ 10,187 $ (1,390) $ 70,230 $ 5,523 $ (6,682) Keep Fort Collins Great 2,346 (679) 9,658 2,914 157 Natural Areas 661 130 5,677 1,414 1,239 Cultural Services 144 55 1,855 348 28 Recreation 538 29 3,160 182 76 Transportation 2,321 332 13,043 492 (1,888) Golf 266 (62) 2,183 (40) (385) Benefits Fund 1,521 165 13,457 (627) (958) Other Funds 3,569 1,105 28,036 2,648 (370) SubTotal $ 21,553 $ (314) $ 147,298 $ 12,853 $ (8,782) Transfers (3,008) 8 (28,151) (1,311) 4,341 Total 18,545 (307) 119,147 11,542 (4,441) 47% 11% 1% 3% 2% 11% 1% 7% 17% Expenses Before Transfers General Fund Keep Fort Collins Great Natural Areas Cultural Services Recreation Transportation Golf Benefits Fund Comments: NEW REPORT DRAFT DRAFT All dollar values are presented in thousands. 5 September 11, 2014 GENERAL FUND REVENUE ACTIVITY: General Fund Revenue vs. Budget Comments: 0 4,000 8,000 12,000 16,000 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 2014 Revenue 2014 Budget Revenues Current Month Over/(Under) 2014 Bud YTD Actual YTD Over/(Under) 2014 Bud Inc/(Dec) 2013 Sales & Use Tax $ 6,664 $ 709 $ 43,264 $ 3,830 $ 4,072 Use Tax Incentives 48 (319) 129 (2,437) (387) Property Taxes 3,753 (84) 17,301 667 888 Intergovt. Shared Revenues 30 1 190 34 24 Culture, Parks, Rec & Env Fees 59 (17) 289 16 14 Payment in Lieu of Taxes 903 (28) 5,156 (13) 105 General Government Fees 713 213 3,667 297 335 Interest Revenue 33 15 293 154 77 Unrealized Invst. Gains/Losses (24) (24) 188 188 526 Other Miscellaneous 1,239 18 7,278 1,006 1,034 TOTAL $ 13,416 $ 484 $ 77,754 $ 3,744 $ 6,688 NEW REPORT DRAFT DRAFT All dollar values are presented in thousands. 6 September 11, 2014 Project YTD Actual LTD Actual LTD Budget PO's Commited Available Waters Way Park $ 12 $ 1,852 $ 1,875 $ 16 $ 7 Registry Park 30 1,676 1,712 27 8 Staley Neighborhood Park 1 1,970 2,151 12 169 Maple Hill Park 0 533 2,671 - 2,138 Tri-City Trails 63 740 1,028 - 288 NA Office Building 1,180 1,615 1,841 19 207 Southeast Community Park 34 3,813 4,343 265 265 East Community Park - 176 1,700 - 1,524 BOB-Sr Center Expansion 4,556 5,632 6,675 746 297 114 - Trail Acq/Dev-Special Funds 6 6 1,741 33 1,702 186 - New Park Site Acquisition 7 1,995 2,461 - 466 187 - New Park Site Development 24 1,561 2,575 28 986 188 - Open Space Acquisition - 1,106 1,162 1 55 190 - Trail Acquisition/Development 37 7,602 7,762 157 3 191 - Fossil Creek Trail 170 3,874 4,214 203 137 311 - FC Museum/DSC 25 2,586 2,586 - 0 Community & Operation Services 6,145 36,739 46,497 1,506 8,253 Transit Operating 6,689 55,968 65,280 623 8,689 Transit Capital 2,205 8,456 13,100 421 4,223 106 - I-25/SH392 Interchange 4 4,333 4,740 50 356 107 - N College Imprv-Conifer/W illox 1,701 2,394 14,625 709 11,522 160 - Mason St Transp Corridor 6,470 83,462 96,709 9,820 3,427 166 - BOB Ped Plan/ADA Improv 102 3,208 3,840 56 576 169 - Street Oversizing Projects 35 8,059 12,317 441 3,817 170 - BOB-Int Imp & Traffic Sign 526 6,675 14,323 909 6,739 172 - City Bridge Program 632 4,114 5,767 166 1,487 305 - N College Improv-Vine/Conifer 39 9,382 9,615 3 231 312 - City Bridge Prog-KFCG 2,120 3,522 6,135 790 1,823 Planning, Dev & Trans Services 20,523 189,574 246,450 13,988 42,889 CDBG FY 10-11 34 928 1,042 - 114 CDBG FY 11-12 (0) 1,186 1,186 - - CDBG FY 12-13 (1) 985 1,013 28 0 CDBG FY 13-14 556 591 1,692 104 998 CDBG FY 14-15 - - 1,235 - 1,235 HOME FY 13-14 2 19 1,339 601 720 111 - WW Public Improvements 2,341 2,740 6,547 1,477 2,331 Sustainability Services 2,932 6,447 14,054 2,210 5,398 29,600 232,760 307,002 17,703 56,539 Projects less than $1.0 M 1,496 12,687 30,952 894 17,372 TOTAL $ 31,095 $ 245,446 $ 337,954 $ 18,597 $ 73,911 GOVERNMENT CAPITAL PROJECTS: Government Capital Projects over $1 million NEW REPORT DRAFT DRAFT All dollar values are presented in thousands. 7 September 11, 2014 ENTERPRISE ACTIVITES: Monthly Revenue Collections vs. Budget Comments: 0 4,000 8,000 12,000 16,000 20,000 24,000 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 2014 Revenues 2014 Budget Revenues Current Month Over/(Under) 2014 Bud YTD Actual YTD Over/(Under) 2014 Bud Inc/(Dec ) 2013 Electric Charges for Svcs $11,046 $(458) $64,805 $(441) $542 Water Charges for Svcs 3,188 199 14,970 738 1,484 Wastewater Charges for Svcs 1,850 156 12,251 1,065 618 Stormwater Charges for Svcs 1,218 54 8,540 392 185 Cust Srv & Admin Fund Chgs 1,128 (22) 7,894 (848) 249 Interest Revenue 102 (22) 987 85 168 Unrealized Invst. Gains/Losses (89) (91) 374 362 1,613 Devlpmnt Fees/PIFS/Contrib 3,289 2,674 15,465 12,021 7,992 Financing Sources 0 0 23 23 364 Other Miscellaneous 343 72 1,868 354 (410) TOTAL $22,076 $2,563 $127,177 $13,752 $12,806 NEW REPORT DRAFT DRAFT All dollar values are presented in thousands. 8 September 11, 2014 ENTERPRISE ACTIVITIES: Monthly Expenditures vs. Budget 0 4,000 8,000 12,000 16,000 20,000 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 2014 Expenditures 2014 Budget Expenses by Department Current Month (Over)/Under 2014 Bud YTD Actual YTD (Over)/Unde r 2014 Bud (Inc)/Dec 2013 Purchase Power $8,400 $1,112 $47,115 $3,099 $336 Other Light & Power Fund 3,071 8 19,262 702 (564) Water Fund 1,405 788 11,522 2,073 (704) Wastewater Fund 893 204 7,194 970 168 Stormwater Fund 693 (177) 4,011 391 (155) Customer Service & Admin 892 154 6,681 1,225 (200) Climate Wise KFCG 3 (3) 54 24 (22) TOTAL $15,356 $2,086 $95,839 $8,485 $(1,142) Comments: NEW REPORT DRAFT DRAFT All dollar values are presented in thousands. 9 September 11, 2014 Capital Projects: Enterprise Capital Projects Over $1 Million Project YTD Actual LTD Actual Budget PO's Commited Available 108 - ARRA DOE Grant-RDSI $ 6,901 $ 7,370 $ 175 $ 293 117 - Substation Cap Proj 28 6,442 8,763 5 2,316 130 - SW Enclave Sys Purchases 0 0 1,303 0 1,303 133 - Underground Conversion 228 332 1,759 0 1,427 304 - Service Center-L&P Parent 509 770 4,620 1,410 2,439 307 - Smart Grid Invest Grant 2,759 30,080 34,890 3,721 1,089 Projects less than $1.0 717 854 1,702 210 638 Light & Power 4,241 45,379 60,406 5,522 9,505 Halligan Res Enlargement Proj 275 12,598 37,377 579 24,201 Water Prod Replace Summary 0 0 3,421 0 3,421 101 - Water Meter Replace & Rehab 253 5,669 7,100 230 1,201 105 - High Park Fire 0 1,845 2,238 0 393 196 - Distribution Sys Replcmnts 1,391 2,882 6,864 1,677 2,305 198 - Wtr Svc Ctr Improvements 0 1,000 1,343 11 332 206 - Water Supply Development 0 1,005 2,137 6 1,125 207 - Southwest Sys Improvmnts 0 1,072 1,487 6 409 211 - Water Prod Replcmnt Prgm 1,327 4,004 6,246 785 1,458 303 - Gravel Pit Storage Ponds 3,070 4,321 11,577 6,599 657 308 - Wtr Eng Distrib Sys Rplcmn 348 2,996 4,653 494 1,162 313 - Wtr Cathodic Protection 141 678 973 106 189 Projects less than $1.0 545 3,047 4,520 187 1,286 Water 7,350 41,118 89,937 10,681 38,138 North Sheilds Sewer Interceptor 2 2 2,000 76 1,921 WRF Replacement Projects 0 0 2,967 0 2,967 BRT-Mason Str Sewer Main Rep 6 283 1,150 25 842 102 - DWRF CIP Summary 20 20 1,811 439 1,352 212 - WW Collection Sys Replcmnt 927 2,587 6,853 1,078 3,188 214 - WW Svc Ctr Improvements 0 2,080 2,579 2 498 215 - DWRF Improvements 24 26,748 27,053 6 299 216 - Sludge Disposal Improv 6 5,762 6,444 5 676 220 - MWRF Improvements 18 36,300 36,785 25 460 221 - Wtr Reclam Replcmnt Prgm 783 7,087 8,207 496 624 Projects less than $1.0 333 1,326 2,552 51 1,174 Wastewater 2,119 82,197 98,401 2,203 14,001 103 - SW Basin Improvements 1,502 1,983 5,013 925 2,105 222 - SW Drainage Sys Replcmnt 77 753 1,296 67 475 227 - Dry Crk Basin Improv 32 540 1,680 178 962 229 - W Vine Basin Improv #2 153 705 1,852 136 1,011 232 - Canal Importation Bas Impr 103 20,489 21,231 4 739 233 - Cooper Slough Bas Improv 12 1,430 5,871 0 4,441 235 - Poudre Drainageway Pl 93 307 1,117 266 544 236 - SW Master Planning 227 5,149 5,327 43 136 238 - SW Developer Repays 74 1,659 2,180 15 506 Projects less than $1.0 137 1,768 3,417 224 1,425 Stormwater 2,409 34,784 48,985 1,857 12,344 TOTAL 16,119 203,478 297,728 20,263 73,988 NEW REPORT DRAFT DRAFT All dollar values are presented in thousands. 10 September 11, 2014 Activity Measures (Data reflects a one quarter lag) Overall Comments: Measure 2nd Qtr 2014 2nd Qtr 2013 2nd Qtr 2012 YTD 2014 YTD 2013 YTD 2012 Volume 643 254 155 826 618 255 New Commercial Permit Dollar Volume per Capita $123.30 $22.00 $13.00 $487.80 $31.00 $135.00 Lodging Occupancy Rates 74.60% 78.40% 69.70% 66.30% 65.12% 61.65% Community Energy Use (% Change form 2005 baseline) -12.60% -8.60% -5.70% -10.80 -8.60% -7.10% Recordable Accident Frequency (RAF) Rate YTD 6.6 7.2 5.7 7.3 7.3 6.3 Days Away Restricted or Trans- ferred (DART) Rate YTD 3.9 3.8 2.6 4.0 3.8 2.4 Part 1 Crimes per Capita Com- 5.68 6.77 8.33 5.31 6.59 7.55 Number of Noise Complaints 147 136 127 227 213 223 Transfort Fixed Route Ridership 604,180 599,291 500,858 1,224,834 1,230,497 1,158,584 New Sales Tax Licenses 349 265 276 872 564 585 Terminated Sales Tax Licenses 281 140 110 434 604 398 NEW REPORT DRAFT DRAFT All values are presented in thousands. 1 September 11, 2014 July 2014 POSITIVE WARNING NEGATIVE = No concerns noted = Staff monitoring current variance = Staff currently taking action on variance CURRENT MONTH YEAR TO DATE REFERENCE GENERAL FUND Revenue vs. Expenditures POSITIVE POSITIVE Page 2 Total Revenue POSITIVE POSITIVE Page 2 Sales Tax Revenue (prior month activity) POSITIVE POSITIVE Page 3 Use Tax Revenue (prior month activity) POSITIVE POSITIVE Page 3 Property Tax Revenue POSITIVE POSITIVE Page 4 Other Revenues POSITIVE POSITIVE Page 4 Fees and Charges POSITIVE POSITIVE Page 5 Expenditures POSITIVE POSITIVE Page 5 PERFORMANCE AT A GLANCE PERFORMANCE INDICATORS ACTUALS vs. BUDGET *Numbers in this report are subject to change as items are posted into the period they occurred. REPORT FINANCIAL MONTHLY GENERAL FUND OLD REPORT All values are presented in thousands. 2 September 11, 2014 2014* Rev 2014* Exp Var. JAN $9,441 $7,966 $1,475 FEB 8,440 8,930 -489 MAR 12,689 14,273 -1,584 APR 10,282 8,645 1,636 MAY 14,389 13,710 679 JUN 11,001 6,430 4,571 JUL 13,460 10,201 3,259 AUG SEP OCT NOV DEC Totals $79,702 $70,155 $9,547 *Actuals REVENUE VS EXPENDITURES (Excludes Use Tax Economic Incentive Revenues and Expenditures) OVERALL FUND PERFORMANCE: July 2014 General Fund revenue collections were higher than July 2013 by 5.4% . Collections were up when compared to the monthly budget by $731 (5.7%). A majority of the difference is due to higher sales and use tax collections (a total of $676). Year to date collections are up $6,366 (8.7%) compared to the budget. POSITIVE TOTAL REVENUE (Excludes Use Tax Economic Incentive Revenues) 0 2,000 4,000 6,000 8,000 10,000 12,000 14,000 16,000 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 2014 Revenue 2014 Expenditures July 2014 generated a positive cash flow month with revenues higher than expenditures by $3,259. During the month revenues were 31.9% higher than expenditures. Revenues are typically higher than expenditures in July because the second coupon payment for property taxes are due in June and remitted to the City in July. POSITIVE 2014 Actual 2014 Budget Var. JAN $9,441 $9,243 $197 FEB 8,440 7,518 922 MAR 12,689 11,292 1,397 APR 10,282 9,813 469 MAY 14,389 12,835 1,554 JUN 11,001 9,906 1,096 JUL 13,460 12,729 731 AUG SEP OCT NOV DEC All values are presented in thousands. 3 September 11, 2014 2014 Actual 2014 Budget Var. JAN $990 $711 $279 FEB 886 711 174 MAR 1,194 711 482 APR 871 711 160 MAY 1,235 711 523 JUN 1,231 711 520 JUL 1,181 711 470 AUG SEP OCT NOV DEC TOTALS $7,588 $4,979 $2,608 Use Tax Collections are for Sales in prior m onth. 2014 Actual 2014 Budget Var. JAN $6,345 $6,117 $228 FEB 4,427 4,430 -3 MAR 4,294 4,296 -2 APR 5,163 4,940 223 MAY 4,812 4,594 217 JUN 5,126 4,834 292 JUL 5,450 5,244 206 AUG SEP OCT NOV DEC TOTALS $35,616 $34,454 $1,162 Sales Tax collections are for Sales in prior month. Sales Tax represents just over 50% of the General Fund Budget and serves as the primary funding source for the general government. The General Fund allocation of sales tax remitted to the City in July and collected by merchants in June experienced an increase of 7.9% compared to sales tax remitted in July 2013. Monthly collections by merchants were higher than the budget by $206 (3.9%) and year to date collections are up $1,162 (3.4%) compared to budget. GENERAL FUND REVENUE ANALYSIS: SALES TAX REVENUE POSITIVE Use Tax represents approximately 10% of the General Fund Budget. Use tax is volatile because it is heavily dependent on building activity and vehicle sales. Use Tax collections in July 2014 were up 19.3% compared to 2013 and were 66.1% higher than the budget. Year to date collections are up $2,608 (52.4%) due to increased collections in building permit use tax. USE TAX REVENUE (Excludes Use Tax Economic Incentive Revenues) POSITIVE 0 1,000 2,000 3,000 4,000 5,000 6,000 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC All values are presented in thousands. 4 September 11, 2014 2014 Actual 2014 Budget Var. JAN $ - $ - $ - FEB 436 451 -15 MAR 5,110 4,121 989 APR 1,491 1,700 -209 MAY 4,494 4,438 55 JUN 2,017 2,088 -71 JUL 3,753 3,836 -84 AUG SEP OCT NOV DEC TOTALS $17,301 $16,634 $667 Property taxes represent 15% of the overall General Fund Budget. They are remitted in two installments due on February 28 and June 16 or they are paid in full by April 30. Whether paid by installment or in full by the April deadline, over 95% of the levy has typically been remitted to the City by the end of July each year. Property tax collections for July 2014 were higher than 2013 by 4.6%, but were lower than the monthly budget by less than 1%. Year to date collections are higher than the budget by $667 (4.0%). PROPERTY TAX REVEUNE REVENUE ANALYSIS (continued): GENERAL FUND POSITIVE 2014 Actual 2014 Budget Var. JAN $920 $928 -$9 FEB 1,568 807 761 MAR 953 1,037 -83 APR 1,656 908 748 MAY 2,250 2,067 183 JUN 1,427 1,086 341 JUL 1,619 1,185 434 AUG SEP OCT NOV DEC TOTALS $10,393 $8,019 $2,375 Other revenue consists of licenses (e.g., contractor license, liquor license), permits (e.g., building permits, street cut permits), fines (e.g., court fines, camera radar fines), earnings on investments and miscellaneous. The volume of activity (i.e., building permits and fines) will fluctuate month to month. Other revenue collections for July 2014 were higher than 2013 by 27.1% and were higher than the budget by 36.6%. Year to date collections are higher than the budget by $2,375 (29.6%). OTHER REVENUE POSITIVE 0 1,000 2,000 3,000 4,000 5,000 6,000 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 2014 Actual 2014 Budget 2013 All values are presented in thousands. 5 September 11, 2014 2014 Actual 2014 Budget Var. JAN $1,186 $1,471 -$285 FEB 1,124 1,136 -13 MAR 1,138 1,127 11 APR 1,101 1,554 -453 MAY 1,599 1,024 575 JUN 1,201 1,187 14 JUL 1,457 1,752 -295 AUG SEP OCT NOV DEC TOTALS $8,804 $9,250 -$446 REVENUE ANALYSIS (continued): FEES AND CHARGES REVENUE Fees and charges for services include the following: payments in lieu of taxes (“Pilot”) paid by the Utilities to the General Fund, administrative charges, plan checking fees, PUD Subdivision & zoning fees, real estate service fees, custodial service fees, project management service fees, and cable franchise fees. July 2014 Fees and Charges were higher than July 2013 by 7.8%, but were 16.8% lower than the budget. Year to date collections are lower than the budget by $446 (4.8%). GENERAL FUND POSITIVE Expenditures for July 2014 were higher than July 2013 by 13.6% and were higher than the budget by 16.0%. Year to date POSITIVE expenditures are lower than the budget by $5,150 (6.8%). 0 500 1,000 1,500 2,000 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 2014 Actual 2014 Budget 2013 EXPENDITURES (Excludes Use Tax Economic Incentive Expenditures) 2014 Actual 2014 Budget Var. JAN $7,966 $9,008 $1,042 FEB 8,930 8,600 -330 MAR 14,273 14,912 640 APR 8,645 9,475 830 MAY 13,710 12,189 -1,521 JUN 6,430 12,323 5,893 JUL 10,201 8,797 -1,404 AUG SEP OCT NOV DEC TOTALS $70,155 $75,305 $5,150 0 2,000 4,000 6,000 8,000 10,000 1 Year End Appropriations September 15, 2014 2 Snow Removal Year 2008 2009 2010 2011 2012 2013 2014 spent 2014 estimated Cost per year $ 1,249,150 $ 1,757,387 $ 1,378,468 $ 1,386,401 $ 1,150,806 $ 1,833,274 $ 1,330,273 $ 2,083,841 Total Cost per calendar year for snow operations 3 Benefits Medical Claims Trends 4 Property & Liability Claim Payments 5 Workers Compensation Claim Payments September 15, 2014 COUNCIL FINANCE COMMITTEE AGENDA ITEM SUMMARY Staff: Mike Beckstead, CFO Mike DeKock, Accounting Manager Date: September 15, 2014 SUBJECT FOR DISCUSSION Status of auditor findings from 2013 financial and compliance audit. EXECUTIVE SUMMARY In connection with the City’s annual audit of its financial statements and compliance performed by McGladrey LLP we receive a report on the financial statements, internal control and compliance over financial reporting and internal control and compliance over Federal Awards as required by Government Auditing Standards and OMB Circular A-133. Each report provided by McGladrey LLP included an unmodified or “clean” opinion which they presented at the July 21, 2014 Council Audit and Finance Committee Meeting. The purpose of this agenda item is to summarize the status of findings that were reported by the auditors. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED Is there additional action that should be taken by management to respond to the findings and/or is their additional information that can be provided in regard to the annual financial and compliance audit process. BACKGROUND/DISCUSSION The following summarizes management’s responses to the findings provided by McGladrey in each report issued. Report on the Financial Statements • The financial statement audit report did not include any findings, however the report issued to the City Council did include three audit misstatements. All three of the misstatements involved the cut-off of revenue recognition and none were deemed to be significant by the auditors. o Management Response: The 2014 year-end process will soon be communicated to the City Financial Liaisons which will include new procedures requiring the reconciliation and invoicing of all significant revenue sources in December which will alleviate cut-off errors in the future. September 15, 2014 Report on Internal Control and Compliance over Financial Reporting • No findings reported Report on Internal Control and Compliance over Federal Awards • CDBG Program Significant Deficiency: The City does not have an adequate system for ensuring certain program income requirements are being met including performing a timely reconciliation of applicable grant-related general ledger accounts and the U.S. Department of Housing and Urban Development (HUD) Integrated Disbursement Information System (IDIS). o Management Response: This is a previous finding from the 2012 audit and management’s response in 2013 was deemed inadequate. In 2014 the Social Sustainability and Accounting Departments met with HUD to better understand the compliance requirements for program income and timely reconciliation of IDIS. Using that information the two departments developed a system for monthly reconciliation of IDIS and the general ledger. The auditors viewed this as an acceptable response and the issue is considered resolved as of 3/31/14. ATTACHMENTS None Finance Administration 215 N. Mason 2nd Floor PO Box 580 Fort Collins, CO 80522 970.221.6788 970.221.6782 - fax fcgov.com AGENDA Urban Renewal Authority Board Finance Committee September 15, 2014 11:00 a.m. to 12:00 noon CIC Room – City Hall Approval of the Minutes from the April 21, 2014 Meeting 1. TIF Assistance Proposal 30 minutes M. Bolin Finance Administration 215 N. Mason 2nd Floor PO Box 580 Fort Collins, CO 80522 970.221.6788 970.221.6782 - fax fcgov.com URA Finance Committee Meeting Minutes 4/21/14 11:00 to 11:30 CIC Room Council Attendees: Bob Overbeck, Ross Cunniff Staff: Darin Atteberry, Mike Beckstead, Megan Bolin, Carrie Daggett, John Duval, Harold Hall; Bruce Hendee, Tom Leeson, Jeff Mihelich, Lawrence Pollack, John Voss, Katie Wiggett Others: Rob Kauffmann, Alberta; Ron Lautzenheiser, CAG; Neil McCaffrey, CAG; Tim Kenney, CAG; Kevin Jones, Chamber; Bob Brown, CAG; Dean Hoag, CAG Approval of the Minutes of February 10, 2014 Bob Overbeck moved to approve the minutes for the February 10, 2014 meeting. Ross Cunniff seconded the motion. Minutes approved unanimously. North College Citizen’s Advisory Group (CAG) A joint meeting between the North College Citizen’s Advisory Group (CAG) and the Urban Renewal Finance Committee was requested by members of the CAG to discuss Urban Renewal Authority Policies and the North College TIF District. The CAG, which is a sub-group of the North Fort Collins Business Association, is a self-appointed, ad-hoc City committee made up of business owners and property owners in the North College area. The CAG was formed in 2004 when the North College Urban Renewal Area was created, and includes many of the original members that requested and initiated the North College Urban Renewal Plan. Their purpose is to provide the URA Board with feedback regarding proposed URA funded projects and URA policies. The CAG meets monthly and Councilmember Overbeck is the URA liaison. CAG members brought up several concerns: • Need for better communication between the URA board and CAG • Unfunded North College projects • The funding of City staff jobs through the North College URA • How the project Revive was handled • The importance of housing projects Ron Lautzenheiser explained that the funding of certain jobs in Economic Health was originally taken on by the North College URA with the understanding that the cost would eventually be shared. Ron said that the URA would like to be more proactive in its projects. 2 Bruce Hendee said that he appreciated CAG’s design to be more proactive. The economic development team has sat down and discussed how to get more projects moving in the URA. Neil explained that the issue with Revive was that they were asked to vote on the project on the day that it was presented to them, which goes against policy for them. They did approve the project in principal; however, they did not approve the 72% limit. Ross Cunniff noted that Revive is a bad example because it was a unique, “need immediately” project; it is not representative of the majority of the URA’s projects. Tim Kenney agreed, but said that Revive did reveal that there is room to clean up the process. Ross asked for CAG’s opinion on the 75% cap on TIF deals. The CAG is divided in opinion on where to set a cap. Ron said that they used to recommend a 50/50 share as a rule; however, he doesn’t want to be too restrictive with a cap—any cap set should be flexible. Neil believes that there should be a cap lower than 75% and that Council should be slow to make exceptions. Ross suggested that CAG write a memo to the URA commission outlining the commission’s opinion about setting parameters. Darin said that he was identifying 3 major trends: 1. A need for better communication 2. A sense of urgency to be more proactive 3. A desire for URA contribution to developers to be as low as possible Darin suggested that Council and Staff should set up clear standards of communication with CAG. Bruce noted that Sustainability does attend CAG’s monthly meetings, and is willing to increase communication with CAG. Tom Leeson noted that much of the communication frustration came out of the Revive project and can be avoided in the future. Tim agreed that Staff generally does do a good job communicating with CAG regularly; the revive project was unusual. Dean Hoag pointed out that the communication gap isn’t just with the City, it’s often with the Developer. CAG has a practice not to vote on a project on the same day it comes to them and would encourage Council to adopt the same practice to ensure they have enough time to consider each project. Dean also said that the URA would benefit from a strategic plan for these final days. Tom replied that Staff is working on a strategic Plan. Staff is also looking into other funding options for URA Staff, looking at other districts and the General Fund as potential funding sources. Mike Beckstead offered to come to a future CAG meeting to discuss the financials. Tom Leeson also noted that the formality of the CAG must be considered. CAG is not an official City board or commission. It doesn’t follow the City’s rules concerning conflicts of interest. Neil responded that the group is comfortable remaining an informal group and they are very aware of conflicts of interest. Darin thanked CAG for their candor in this discussion and said that he will debrief Council on the discussion and look for ways to continue to improve this relationship. September 15, 2014 COUNCIL FINANCE COMMITTEE AGENDA ITEM SUMMARY Staff: Tom Leeson, Megan Bolin Date: September 15, 2014 SUBJECT FOR DISCUSSION Tax Increment Financing Proposal for Northern Colorado Feeders Supply EXECUTIVE SUMMARY Approximately $61,550 of tax increment financing (TIF) assistance is proposed for the redevelopment of Northern Colorado Feeders Supply’s new location at 300 Hickory Street in the North College Urban Renewal area. TIF would be provided as a reimbursement and paid over time based on actual increment collected from the project. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED 1. Are there any concerns with the proposed TIF assistance amount and/or structure of the reimbursement? 2. Should the project proceed with consideration of a Redevelopment Agreement by the full URA Board on September 30, 2014? BACKGROUND/DISCUSSION Since 1972, Northern Colorado Feeders Supply, Inc. (property owner) has operated a high quality feed and animal supply manufacturing and retail business in Fort Collins. In early 2014, the property owner sold the original business’ property at 359 Linden Street in the River District to be redeveloped. After evaluating several sites, the property owner purchased 300 Hickory Street within the North College Urban Renewal Plan area to relocate the business. The new site had been vacant for almost a year prior to the property owner’s purchase and had homeless persons living in the buildings (existing site images attached). The property owner cleaned up the site and has been operating there since June, although additional improvements are planned. Most notably, a new 2,100 sq. ft. retail/office building will replace an existing, severely deteriorated office building, in addition to the installation of a new fence and improved public sidewalk and landscaping (site plan and renderings attached). Financial Information URA staff have worked with the property owner to understand costs associated with the project and the potential for tax increment financing (TIF). The table below provides pertinent financial information that serves as the basis for the proposed assistance. Estimated Annual Property Tax Increment* $10,556.80 Total Increment Generated over Remaining Life of the N. College Plan Area $158,352.00 Total Project Cost $1,119,318.00 Developer Equity $1,040,017.59 September 15, 2014 Project Cost Gap $79,300.41 * Estimate of valuation from Larimer County attached Public Benefit URA projects are also evaluated according to the public benefits they achieve. This project compliments several community policy goals in addition to achieving statutory obligations for blight remediation.  City Plan, Principle EH 3 – The City will support local, unique, and creative businesses.  North College Urban Renewal Plan – this project will address the following blight factors: o Slum, deteriorated, or deteriorating structures; o Unsanitary or unsafe conditions; o Deterioration of site or other improvements; o Environmental contamination of buildings or property; and o Substantial physical underutilization or vacancy of sites, buildings, or other improvements.  North College Corridor Plan, Goal LU 1.1 – Zoning, City actions, URA, and business association efforts will assist with “high multiplier” uses that bring people and economic activity, and add synergy with surrounding properties. Examples include 1) dwellings, 2) stable living-wage jobs, 3) retail sales, and 4) attractions.  Economic Health Strategic Plan, Goal 1 – Business Support: Facilitate a stronger support network for existing employers, new businesses, and small businesses. In addition to achieving targeted redevelopment goals, this project is also a classic business retention effort. Feeders Supply has operated in Fort Collins for 42 years and currently has six full-time and 2 part-time employees. After this project is complete, they anticipate hiring one- two additional employees. Proposed Terms After reviewing project costs submitted by the property owner, URA staff determined several improvements that will assist with the remediation of blighted conditions on the property and are eligible for TIF according to Colorado Urban Renewal Law, Colo. Rev. Stat. § 31-25-101 et seq. The table below lists such costs and is followed by a summary of the proposed reimbursement structure. Eligible Cost Amount % of Total Increment Site work/miscellaneous clean-up $3,600 2.3% Abatement/demolition of existing building $8,750 5.5% Site preparation (excavation/trenching) for new office building $10,350 6.5% Landscape improvements $19,950 12.6% Sidewalk improvements $18,900 11.9% Total $61,550 38.9% In accordance with recent URA financial parameters, the following TIF assistance structure is proposed: September 15, 2014  Assistance will be provided as a reimbursement upon project completion for $61,550 of eligible costs.  The reimbursement will be paid over time based on actual tax increment collected from the project.  The URA will pay 39% of the annual increment collected to the Developer each year, until the $61,550 reimbursement obligation is paid in full or 2030, whichever occurs first (proposed reimbursement schedule attached).  The Developer is required to design the new retail/office building to be eligible for Designed to Earn the Energy Star (DEES) certification.  If the completed, operating building earns an Environmental Protection Agency (EPA) rating of 75 or higher, the Developer will receive 1% of the total increment generated ($1,583.52) as a reward. This amount would be paid to the Developer in a lump sum, provided the URA receives appropriate verification within two years after the project is complete. Next Steps Based on input from the North College Citizen Advisory Group and the URA Finance Committee, a Redevelopment Agreement would be drafted and finalized between the Developer and URA. The full URA Board is currently scheduled to consider approval of the Redevelopment Agreement on September 20, 2014. ATTACHMENTS 1. Feeders Supply URA application 2. Estimate of value from Larimer County 3. Photos of existing site conditions 4. Site plan and renderings 5. Proposed reimbursement schedule Executive Summary: 1) Please see attachment (Location Map) 2) Please see attachment (Site Plans/Drawings BEFORE and AFTER) 3) We propose continued use of 300 Hickory property as a light manufacturing/retail space that we believe is relatively consistent with the previous tenant, Barton Supply. We plan to expand and improve the existing facilities; including building on to the retail office, as well as resurfacing and possibly adding on to the warehouse. We plan on adding trees, light landscaping putting up an improved fence around the property and generally enhancing the curb appeal and overall property appearance. Since the entire property is paved, we plan on simply repairing the cracks and making the property as presentable as possible. We will do our best (and plan on) having all storage inside and not viewable to the general public. Most functions and activities currently conducted at Northern Colorado Feeders Supply, Inc. at 359 Linden St., Fort Collins, CO 80524 will be carried out at 300 Hickory. We plan on being good neighbors and a positive feature to Fort Collins and the area. 4) See attachment 5) See Below a. The nature of this project is summarized by the proposal above, but we are a long standing business in the Fort Collins area and would like to continue. We plan on improving the area significantly as it was abandoned and mistreated for a while. b. TIF assistance is needed because much of the expense that is coming to us is in order to get the property functional, including the abatement of the interior of the current retail building, getting power to the entire property (getting rid of the old Delta 3 transformers and putting in the city desired transformers) and possibly improving storm water retention if needed. As well as the sidewalk improvements if necessary. c. We have some funds available from the 1031 Exchange we used from the sale of our other building, however we would like to use as much of those funds as possible for the improvements of the other buildings. d. The project will help improve public infrastructure by the improvements to the electric, and any storm water improvements that need to be made. e. Since our customer base is quite large, we will be bringing multiple new people to the area therefore increasing the sales tax in this area. f. We g. When we came to look at the property, it had been abandoned for almost a year and was an absolute mess. The homeless had been living in the warehouse for the duration of that time and it had become so disgusting we had to have it professionally cleaned by SERVPRO. With the warehouse cleaned we are also resurfacing the exterior in order for it to match the new retail office. We are also planning on demolishing the current retail office (with asbestos) and re-erecting a brand new building. The fences will also all be repaired and will no longer be in pieces. We are planning on significantly cleaning up this property specifically, and get our area as clean and perfected as Valley Steel and Wire. h. The time table depends on what we need to do with the storm water and sidewalks, as well as the power, however we are replacing the transformers in order to best cooperate with the city preferences. The building and all other plans are scheduled to be finished by Fall (hopefully mid to late July) 2014. Feeder's Supply Estimate Actual Cost Office/Showroom New Building (Pole, 2100 sq ft): 71,812 71,812 Interior: Drywall 6,720 Concrete (Interior Slab+Exterior Slab/Sidewalk) 11,050 Plumbing 13,560 Electric/Power (Includes Fixtures) 26,000 Doors (Interior) 2,925 Carpentry (Labor) 21,000 Tile (Bathrooms, Counters, Wanescott) 2,600 Flooring (Carpet/Concrete Staining) 400 Cabinets (Retail Counter/Breakroom) 1,700 Insulation 10,350 Misc. (Allowance for Materials) 1,300 Mobillization 1,500 Rentals (Allowance: Sxr Lift/Materials) 2,000 Materials (Int. Walls/Mezzanane/Wanescott/Ladder) 13,000 Lighting Fixtures/Fans 2,500 Painting 8,500 Shower Enclosure Heating/Air/Venting 35,200 Counter Tops 2,450 Exterior/Area: Site Work (Misc. Clean Up) 3,600 Gutters 1,260 Excavation/Trenching/Backfill 10,350 Dump/Material Disposal (3 Large Containers) 4,040 Supervision 28,800 Old Building: Abatement/Demo 8,750 Inspection for Aesbestos 1,480 Temporary Trailer Rental (3 months set up/take down) 5,015 Contractors Fee 33,116 Total 330,978 71,812 Warehouse Gutters 1,710 Interior Clean Up (ServPro Hazardous Waste) 2,151 Interior Structual Improvements 41,422 Power to Lean-To 2,500 New Siding/Doors 23,216 Mill Concrete 2,600 New Mixer/Storage Bins/Augers 91,824 Electrical 6,500 Floor Scale 3,108 Total 175,031 0 Property Improvement Fencing 10,978 Landscaping: Landscaping (Detailed) 19,950 Landscaping Arch Fees 4,650 Power (City) Replace Delta 3 Phase) 8,625 Power to Entire Property (Chadwick Service Charge) 20,000 Water Sidewalk (City Sidewalk/Curb & Gutter) 18,900 Gas Total 83,103 0 Total Assets 589,112 71,812 Northern Colorado Feeders Supply, Inc. Existing Conditions at 300 Hickory Street water vent 4" water vent "fort collins water" "fort collins water" "gas riser" "RR x-ing" "RR x-ing" open air structure on 4' stem wall wood frame building on concrete concrete canopy over concrete canopy over asphalt center line union pacific railroad 53.51' Utility easement per Exception Item No. 11 50.0' Waterline Easement per Exception No. 20 20.0' Waterline Easement per Exception No. 17 30.0' Approx.Track Easement per Exception No. 14 concrete asphalt asphalt asphalt asphalt asphalt edge of asphalt edge of gravel edge of asphalt REVISIONS SHEET CONTENTS DRAWN CHECKED DATE SHEET NO. REUSE OF DOCUMENTS: THE IDEAS AND DESIGN INCORPORATED HEREON, AS AN INSTRUMENT OF PROFESSIONAL SERVICE, IS THE PROPERTY OF ARCHITECTURE PLUS AND IS NOT TO BE USED FOR ANY OTHER PROJECT WITHOUT PRIOR WRITTEN AUTHORIZATION OF ARCHITECTURE PLUS 318 East Oak Street + Fort Collins 80524 1531 West 29th Street + Loveland 80538 970.493.1220 + 888.698.7897 + www.aplusarch.com NORTHERN COLORADO FEEDERS SUPPLY 08/26/14 KRB BJC ISSUE FOR PERMIT 300 HICKORY STREET FORT COLLINS, COLORADO 80524 NO. BY DESCRIPTION DATE 1 SITE PLAN Larimer County Estimation of Increment $10,556.80 Actual TIF @ Comp $10,556.80 Current Asking Amount $61,550.00 % of total TIF ask 38.9% % of TIF Paid per year 39% Total Amount to URA $ 96,802.00 TIF Collected Paid Amount Balance to Pay 2015 2016 $61,550.00 2017 $10,556.80 $4,106.60 $57,443.40 2018 10,556.80 4,106.60 53,336.81 2019 10,556.80 4,106.60 49,230.21 2020 10,556.80 4,106.60 45,123.62 2021 10,556.80 4,106.60 41,017.02 2022 10,556.80 4,106.60 36,910.43 2023 10,556.80 4,106.60 32,803.83 2024 10,556.80 4,106.60 28,697.24 2025 10,556.80 4,106.60 24,590.64 2026 10,556.80 4,106.60 20,484.05 2027 10,556.80 4,106.60 16,377.45 2028 10,556.80 4,106.60 12,270.86 2029 10,556.80 4,106.60 8,164.26 2030 10,556.80 4,106.60 4,057.67 2031 10,556.80 4,057.67 0.00 TOTAL $ 158,352.00 $61,550.00 Feeder Supply TIF Reimbursement Schedule Total 0 0 Initial Property Purchase Actaul Property Cost 467,500 Fees Associated with Purchase 7,000 Total 474,500 0 Fees.Permits.Drawings JVA Civil Engineering Services 16,200 CAD Drawings (Arch Plus) 6,056 6,056 Arch Plans/Drawings for New Building 8,000 3,145 CTL Thompson (Soil Testing) 1,500 1,500 Beaudin Ganze One-Line Electrical Diag. 2,500 2,500 Property Apprasial 2,000 Permits & Fees (New Bdg, Mill, Misc.) 11,600 PLAT Survey/Topographic 7,850 7,850 Total 55,706 21,051 Grand Total Estimate: 1,119,318 12,000 14,000 16,000 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 2014 Actual 2014 Budget 2013 EXPENDITURE ANALYSIS: OLD REPORT 0 500 1,000 1,500 2,000 2,500 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 2014 Actual 2014 Budget 2013 OLD REPORT 2014 Actual 2014 Budget 2013 0 200 400 600 800 1,000 1,200 1,400 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 2014 Actual 2014 Budget 2013 OLD REPORT TOTALS $79,702 $73,336 $6,366 0 2,000 4,000 6,000 8,000 10,000 12,000 14,000 16,000 JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC 2014 Actual 2014 Budget 2013 OLD REPORT