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HomeMy WebLinkAboutAgenda - Mail Packet - 1/13/2015 - Council Finance & Audit Committee Agenda - January 12, 2015Council Finance Committee & URA Finance Committee Agenda Planning Calendar 2015 RVSD 01.05.15 tg Jan. 12 TOPIC TIME WHO CFC Airport Financials 45 min J. Licon Climate Action Plan – Macro Financials 45 min J. Birks URA Feb. 9 TOPIC TIME WHO CFC Police Training Facility 45 min J. Hutto M. Beckstead Climate Action Plan – Macro Financials 30 min J. Birks GF Back-Fill Requirements – Capital Expansion Fees & Dedicated Taxes 15 min M. Beckstead URA Mar. 16 TOPIC TIME WHO CFC URA Apr. 20 TOPIC TIME WHO CFC URA May 18 TOPIC TIME WHO CFC Economic Health Policy 30 min J. Voss J. Birks 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 January 12, 2015 10:00 a.m. to Noon CIC Room – City Hall Approval of the Minutes from the December 15, 2014 meeting 1. Airport Financials 45 minutes Jason Licon 2. Climate Action Plan – Macro Financials 45 minutes Josh Birks 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 12/15/14 10:00 a.m. to 12:00 Noon CIC Room Council Attendees: Ross Cunniff, Bob Overbeck Staff: Darin Atteberry, Mike Beckstead, Josh Birks, Karen Cumbo, Carrie Daggett, Mike DeKock, John Duval, Kevin Gertig, Tauny Gilmore, Marty Heffernan, Bruce Hendee, Jessica Ping-Small, John Voss, Katie Wiggett Others: Dale Adamy, Mike Freeman, RMI; Audrey Frajo, Chamber Approval of the Minutes Bob Overbeck moved to approve the minutes from the November 17 meeting. Ross Cunniff seconded the motion. Minutes approved unanimously. 2014 Revenue Update Mike Beckstead provided details on the additional revenue that is anticipated above forecast for 2014. Mike explained that Staff last updated the revenue forecast in September and the additional revenue above budget was used in the 2015/16 budget. October and November revenue growth was exceptionally strong and an additional $6.2M of Sales and Use tax revenue (with approximately $3.7M of this within the General Fund) is anticipated by year end. Bob Overbeck asked for an update on the Police Training Facility. Darin Atteberry said that the topic will be discussed at a Council Work Session in January. Staff is currently in dialogues with potential partners. While Weld County will not be a partner, some towns within Weld County are interested. Mike outlined the following options for CFC in the use of the additional $3.7M of GF revenue: 1. Assign additional revenue to select projects eliminated from Capital Project List 2. Allow Select projects to compete with other priorities in 2015 revision or 2017/18 BFO process Council Finance discussed the merits of the projects eliminated from the Capital Project List. Marty Heffernan explained that the Southridge Irrigation System ($2.2M) project is a top priority while the Fossil Creek Synthetic Turf project ($1.3M) and the Park Conversion to Raw Water ($.8M) are less pressing projects, though important. Darin noted that each of these projects helped with water conservation. Marty added that the Southridge Irrigation System would result in 20% savings on water. Ross Cunniff said that it would be helpful to see the water cost savings in terms of average household water use. 2 Darin asked Marty to calculate the cost of a worst-case catastrophic event due to the Fossil Creek turf situation. Ross agreed that such information would be good to know on all projects so Council could set aside only the necessary funds while Staff came up with Plans for completing these projects over time. Ross said that, after the April election, the new Council should have a say on how these revenues are spent. Darin explained that the top three priorities from these projects would be Transfort Bus Fleet Replacement, Computer Aided Dispatch and the Southridge Irrigation System. Council Finance recommends setting aside $.5M from the $3.7M for each of these three projects. Staff will move forward with this recommendation and make these assignments in the 2014 year end fund balance. Review of Prior Revenue Diversification Discussions Jessica Ping-Small explained that, since 2012, Staff has been analyzing and considering various facets of revenue diversification and presenting their findings to Council in phases. This presentation is to recap past discussions and to seek direction on next steps. The City receives 45-50% of its revenue from sales and use tax which can be a volatile source of revenue. The conundrum of how to strike the balance of adequate revenue to fund current service levels without an overreliance on sales and use tax is an ongoing issue in Fort Collins and surrounding municipalities. The City’s dependence on sales and use tax is about average compared to other Colorado cities. Jessica showed a breakdown of Fort Collins tax base, noting that a significant portion of Fort Collins tax is comprised of voter approved taxes that eventually sunset. Jessica went on to address Fort Collins’ mill levy rate, pointing out that the City mill rate of 9.797 is currently slightly above the average of 8.828 mills compared to other Colorado cities. Since 2012, Staff has looked at multiple options to both diversify and stabilize revenue, using Colorado Springs comprehensive revenue diversification study as a guide. Staff came up with 7 main alternatives, 3 of which were still based on sales tax. One option is a sales tax on services, a tax that is hard to estimate potential revenue for. If adopting a tax on services, the City would have three tiers of services to explore for possibly taxing: 1) services that other surrounding cities tax; 2) personal care type services; and 3) consulting type services. Council Finance asked that Staff prepare a memo further explaining this option. Bob Overbeck asked about the possibility of taxing online sales. Jessica answered that online sales represent an estimated loss in sales tax of $3-4M annually. The possibility of state-level tax rates is being discussed nationally. Darin Atteberry pointed out that Staff’s diversity discussion is very much focused on stability rather than finding new revenue. Bob Overbeck asked if Staff has looked at Sales and Use Tax levels in the 2008 downturn to see what a base might look like in another downturn. Jessica answered that Staff has looked at the 2008 base and, while revenue from sales and use tax was down 6-7%, it was not as volatile as might be expected. Mike Beckstead added that property taxes in Fort Collins also remained relatively flat during the recession. Bob had asked Staff to examine the impact of a City Mill Level at 31.162, the mill rate at which a “three- 3 legged stool” would be achieved. Jessica showed numbers comparing a 2012 bill at the current rate of 9.797 mills with a bill at 31.162 mills, noting an increase of roughly 300%. Ross asked if the sales tax rate would be lowered if the mill levy was raised. Jessica answered that it likely would. Council Finance recommends that Council discuss the possibility of a Transportation Fee before or in conjunction with discussions on renewing the ¼ cent Street Maintenance Tax. Council Finance would also like to see more information about a potential tax on services, an admissions tax and other options. Staff will bring a presentation to Council Finance in Q3 or Q4 2015 to tie up the loose ends on potential diversification options. Rocky Mountain Innosphere (RMI) Business Update Mike Freeman of Rocky Mountain Innosphere (RMI or the Innosphere) explained that RMI is Colorado’s leading science and technology incubator. RMI is focused on supporting entrepreneurs who are building high growth potential companies in cleantech, biosciences, hardware and software. Bob Overbeck asked if Council could get a breakdown of RMI’s funding partners with their level of funding. Mike replied that each funding partner contributes $25K or more with the largest donation being $125K; however, RMI cannot release a list of each company and their donations as these are private organizations and often chose to keep their donations private. Mike explained the importance of RMI’s strategic partners, industry partners, and bank partners. Bob Overbeck noted that it would be nice to hear a deeper story on these partners work with RMI. Mike went on to discuss RMI’s economic impact in 2013, noting that the most significant number was the total capital raised: $35.3M in 2013. Mike went over RMI’s proposed major initiatives for 2015: • Further implementing Lean Launchpad (up front training program) • Better defining services delivered by staff vs. advisors, providers • Creating more definition around software program • Defining role with CSU Powerhouse • Advancing our access to capital program (focus on seed funding) • Implementing an Early Exit program. Mike then explained RMI’s Key Initiative for 2015: the Early Exit Program. This program is customized for companies with early exit potential (approximately 5 companies a year). These companies will pay RMI a 2% transaction fee (of the value of a sale) when they exit. This will be an opt-in program solely for companies with good acquisition potential. Establishing a Parking Fund in 2015 Mike DeKock explained that the City has set up a new fund to report parking revenues and expenditures that were previously reported in the Transportation Fund. The CFO has the authority to establish a new fund; however, Council approval is required to transfer the parking reserves currently reported in the Transportation Fund into the Parking Fund. An ordinance will be presented for the February 4, 2015 Council Meeting to transfer an estimate of reserves as of December 31, 2014 of approximately $1,519,485. Mike explained that this balance is an estimate because year-end accruals are still coming in. If there are any additional transactions recorded 4 altering the year-end reserve amount, an appropriation will be proposed for the year-end adjustment ordinance. Darin noted that this is not a change to parking practices, only a change in financial reporting to improve transparency. Bob Overbeck noted that it might be useful to add an asterisk stating how much money the City forfeits annually with the issuance of warnings or “oops” tickets. Ross asked that Staff look into the “oops” tickets because he believes the tickets have a statement on them saying that they are granted through the DBA or DDA. Council Finance supports the transfer of funds from the Transportation Fund to the Parking Fund. COUNCIL FINANCE COMMITTEE AGENDA ITEM SUMMARY Staff: Jason Licon Date: January 12, 2015 SUBJECT FOR DISCUSSION Airport Financial Information Presentation EXECUTIVE SUMMARY This is an informational summary of the Fort Collins – Loveland Airport’s financial history, present status, and challenges that it may face in the future. GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED This is an informational item BACKGROUND/DISCUSSION The Fort Collins – Loveland Airport is a jointly owned and operated facility that obtains funding through a variety of revenue sources. These sources include Federal and State grant funding, airport generated revenue, and contributions from the two Cities. The presentation will provide detailed information on the total financial picture at the Airport and how the reduction in future revenue sources will impact the overall health of the facility. The declassification of the Airport from a primary commercial service airport to a non-primary commercial service airport has produced a reduction in guaranteed Federal Grant resource funding from $1 million annually to $150,000 starting in 2015. ATTACHMENTS Airport Financial Information Presentation Airport Financial Information Transient General Aviation 59.0% Local General Aviation 37.0% Air Taxi 4.0% Military 0.4% Commercial 0.6% Operations by Category Airport Statistical Snapshot Activity Statistics Fort Collins-Loveland Airport Airport Size 1,073 acres Full Time Employees 4 Operations 260/day Airport Based businesses 13 Planes Based 248 Annual Fuel Flowage 1,000,000 gal Square Feet of Pavement 1.4 million Equivalent Highway Lane Miles 20 Total Jobs (Airport, Tenant, CIP) 237 Total Regional Economic Impact $121.2 million Comparable Airports Activity Statistic Fort Collins- Loveland Airport Greely Airport Rocky Mountain Metro – Jefferson County Airport Front Range Airport Cheyenne Airport Airport Classification Commercial General Reliever Reliever Commercial Based Aircraft 248 195 362 310 95 Annual Fuel Flow (gallons) 1,000,000 325,000 3,000,000 100,000 N/A Operations 260/day 220/day 330/day 122/day 151/day Transient General Aviation 59% 40% 43% 42% 12% Local General Aviation 37% 59% 51% 56% 28% Air Taxi 4% NA 5% <1% 9% Military <1% <1% 2% 2% 51% Commercial <1% NA <1% NA <1% Staff FTE 4 7 24 8 9 Airport Funding Airport Creation Federal Program Purchased Land 1962 & Cities Operate Airport must comply with Federal Grant Assurances & Regulations FAA & State Funding FAA grants 90% • Entitlement - Classification • Discretionary - Priority • Both Require Local Match State Grants 90% • Discretionary • Requires Local Match Airport Generated Land & Building Leases Fuel Flowage and Sales Tax Other Airport Investment Summary 2004-2013 Total Investment $30,680,000 • Federal Contributions $17,620,000 – 57% • Airport Revenue $7,890,000 – 26% • State Contributions $3,480,000 – 11% • City Contributions $1,690,000 – 6% [CATEGORY NAME], [VALUE] [PERCENTAGE] [CATEGORY NAME], [VALUE] [PERCENTAGE] [CATEGORY NAME], [VALUE] [PERCENTAGE] [CATEGORY NAME], [VALUE] [PERCENTAGE] Airport Financial Summary 2011 2012 2013 2014* *Through Nov 30 2015 (Budget) Operations & Maintenance Revenue $1,202,000 $1,334,000 $1,039,000 $937,000 $1,019,000 Expend $710,000 $860,000 $712,000 $684,000 $845,000 O & M Total $492,000 $474,000 $327,000 $253,000 $174,000 Capital Revenue $6,629,000 $976,000 $2,941,000 $779,000 $550,000 Expend $7,269,000 $868,000 $3,055,000 $87,000 $885,000 Capital Total ($640,000) $108,000 ($114,000) $692,000 ($335,000) Total Net ($148,000) $582,000 $213,000 $945,000 ($161,000) Operations & Maintenance Revenue Sources 2011 2012 2013 2014* *Through Nov 30 2015 (Budget) Commercial Airline Fees $462,000 $360,000 $28,000 $11,000 $14,000 Security Badging $10,000 $4,000 $13,000 $2,000 $10,000 Fuel Sales $256,000 $351,000 $364,000 $282,000 $340,000 Land & Facilities Leases $268,000 $430,000 $287,000 $273,000 $287,000 Miscellaneous/Sale $36,000 $19,000 ($8,000) $14,000 $12,000 City of Fort Collins $85,000 $85,000 $177,500 $177,500 $177,500 City of Loveland $85,000 $85,000 $177,500 $177,500 $177,500 Total O & M Revenue $1,202,000 $1,334,000 $1,039,000 $937,000 $1,018,000 Operations & Maintenance - Expenditures 2011 2012 2013 2014 *Through Nov 2015 (Budget) Personnel $401,000 $393,000 $358,000 $309,000 $389,000 Administrative $38,000 $51,000 $38,000 $34,000 $68,000 Professional Services $79,000 $64,000 $95,000 $76,000 $113,000 Maintenance $18,000 $23,000 $21,000 $25,000 $40,000 Vehicle & Equipment $73,000 $217,000 $91,000 $69,000 $111,000 Insurance $27,000 $23,000 $24,000 $23,000 $30,000 Utilities $74,000 $89,000 $85,000 $148,000 $94,000 Total O & M Expense $710,000 $860,000 $712,000 $684,000 $845,000 Capital – Expenditure Examples 2011 •Runway 15/33 Rehabilitation •General Aviation Ramp Repair •Utility Planning •Equipment Purchase 2012 •Air Service Development •General Aviation Ramp Rehabilitation & Lighting •Surplus Snow Removal Equipment Purchase •Runway Weather Sensor System 2013 • General Aviation Ramp & Connector Reconstruction 2014 • Airport Rescue and Firefighting Vehicle Acquisition • Snow Removal Equipment Building Capital Funds by Source $7,000,000 $689,500 $1,532,015 $540,000 $400,000 $512,117 $1,058,000 $433,280 $291,265 $120,677 $193,212 $104,391 $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000 2011 2012 2013 2014 CAPITAL REVENUE SOURCES 2011-2014 Federal State Local Capital Revenue & Fund Balance 2011 2012 2013 2014* *Thru Nov 30 2015 (Budget) Federal Contributions $6,517,000 $375,000 $1,812,000 $154,000 $150,000 State Contributions $113,000 $601,000 $1,130,000 $626,000 $40,000 Local (From Operation Revenue) $493,000 $474,000 $327,000 $253,000 $174,000 Total $7,123,000 $1,450,000 $3,269,000 $1,033,000 $364,000 Unreserved Capital Balance as of 12-31-2013: $1,600,000 Total Capital Assets, Net as of 12-31-2013: $22,800,000 2015 Budget Appropriation Appropriation by Cities Fort Collins 50% Loveland 50% Total City Contribution $177,500 $177,500 $355,000 Airport Revenues & Grants $687,000 $687,000 $687,000 Total Appropriation $864,500 $864,500 $1,042,000 Budget O & M Capital Total 2015 $845,000 $885,000 $1,730,000 Examples of Airport Impact Regional Business Activity •Conserves the most limited resource for businesses, time •Supports high quality employers requiring global access •Airport is the first impression for many doing area business Part of a System •Pilot training - Recreation •Diversion point for rerouted aircraft - Safety •Supports a wide range of aircraft types •Scheduled Air Service Support Emergency Services Support •Emergency medical flights – 148 inbound flights in 2014 •Hospital helicopter air ambulance •Wildfires & other Disaster related staging •Law Enforcement, Search & Rescue Airport Pavement Condition Index Airport Aerial Future Airport Financial Needs • Airside capital improvement funding necessary to maintain existing Airport facilities is approximately $700,000 annually on average • FAA entitlement is being reduced from $1 million to $150,000 in 2015 • State of Colorado Department of Transportation Division of Aeronautics just announced that they are facing a severe revenue shortfall that will reduce the airport’s planned resources by 90% in 2015 or $360,000 • In 2016 the anticipated funding levels from grant resources are as follows: • $150,000 annually from the FAA • $250,000 annually from the State • Other capital improvement considerations COUNCIL FINANCE COMMITTEE AGENDA ITEM SUMMARY Staff: Josh Birks, Economic Health Director Lucinda Smith, Director Environmental Services Department Date: January 12, 2015 SUBJECT FOR DISCUSSION Climate Action Plan – Macro Financials EXECUTIVE SUMMARY The purpose of this work session is to present progress on the Climate Action Plan (CAP) financial work. The CAP being developed for consideration at the February 17, 2015 City Council meeting will provide a high level framework plan. The framework plan will set Fort Collins on the path to achieve reduction objectives that lead to carbon neutrality (a 100 percent reduction in net greenhouse gas emissions) by 2050. A key consideration in adopting the revised CAP is understanding how to fund the strategies and tactics included in the plan. The materials included with this Agenda Item Summary provide: 1. A draft set of principles used to guide financing of the CAP strategies and tactics; 2. An understanding of the available funding tools; and 3. A preliminary understanding of what needs to be paid for GENERAL DIRECTION SOUGHT AND SPECIFIC QUESTIONS TO BE ANSWERED 1. Does the committee have comments/suggestions on the draft Climate Action Plan Financing Guiding Principles? 2. Does the committee feel that there is sufficient analysis to answer the question “Can the CAP be funded?” What additional information, if any, would be help to City Council and the committee in answering this question? BACKGROUND/DISCUSSION In April 2014, City Council initiated an effort to develop an updated Climate Action Plan (CAP) that would outline the steps necessary to reduce community greenhouse gas (GHG) emissions:  20% below 2005 levels by 2020;  80% below 2005 by 2030; and  Carbon neutrality (a 100% reduction in net greenhouse gas emission) by the year 2050. This direction was based on analysis provided from the “Stepping Up” report prepared by the Rocky Mountain Institute (RMI) to answer the question of how quickly Fort Collins could technically and cost-effectively accelerate its 80% GHG reduction goal, plus additional analysis of alternative new goals provided by The Brendle Group. When considering a policy goal and strategic plan such as this, questions that are typically considered include:  Is it possible?  What would it take?  What are the impacts of taking the action? Of not taking action?  What is the correct/logical order of steps?  Can it be funded? The conversation with the Council Finance Committee (CFC) is intended to address the last question: “Can the CAP be funded?” Not all the details of funding will be address as part of the proposed CAP framework plan to be considered by the City Council on February 17, 2015. The objective is to provide sufficient information to City Council and the CFC to allow the CAP to proceed to implementation. This first work session with the CFC focuses on macro financial information, including: 1. A draft set of principles used to guide financing of the CAP strategies and tactics; 2. An understanding of the available funding mechanisms; and 3. A preliminary understanding of what needs to be paid for Guiding Principles Recognizing that City Council will consider a framework plan in February that will set in motion a significant amount of work on implementing specific strategies and tactics, staff recommends including a set of guiding principles as part of the framework plan. These guiding principles provide a set of boundary conditions for the implementation of the plan with the goal of mitigation a portion of the risk inherent with the unknowns of a framework plan. The current draft of the Guiding Principles can be found in ATTACHMENT #1. These principles have intentionally be provided as a list of qualitative statements (excluding the adopted objectives of Platte River Power Authority relative to their long range planning) to allow for flexibility. Over time these qualitative statements could be translated into quantitative statements about. For example, the principles may eventually include specifics relative to the amount of debt the City would be willing to incur to support the carbon reduction goals. Funding Mechanisms City staff, along with support from RMI and The Brendle Group, has been researching available funding mechanisms to support the implementation of the CAP (See ATTACHMENT #2). This list of funding mechanisms is not intended to be an exhaustive list. The list does illustrate the primary methods of funding carbon reduction and climate action efforts across the United States. The financing mechanisms largely rely on entity borrowing funds, whether household, business, or government, that must be repaid. The intent is to develop business models that rely on these financing mechanisms to access the anticipated net savings from the CAP in later years to amortize the initial costs associated with the proposed strategies and tactics reducing initial costs for pursuing the CAP. The mechanisms fall into three main categories:  Individual and Business Financing – These mechanisms provide access to borrowing or funds that individuals and businesses can use to make investments in energy efficiency, distributed power, and other similar investments. In general, these financing mechanism aid individuals and businesses in amortizing initial costs in improvements over time to reduce the upfront costs. In some cases, the government, whether it is municipal, county, or state, can aggregate the investments into a larger pool to reduce borrowing costs (e.g., On-bill financing, Property Assessed Clean Energy Bonds or Tax Increment Financing).  Government Financing – These mechanisms involve the government borrowing funds, whether it is municipal, county, or state, directly to support investments in utility scale energy efficiency, solar rebates, transit infrastructure, and other similar investments. The intent is to use the borrowing power of the government to accelerate adoption of key strategies, reduce risk to private lenders of consumer lending programs, make key investments in municipal infrastructure (e.g., public transit) to support carbon reduction goals. In many cases, the borrowing still requires a funding source to justify the debt which can range from the existing revenues (e.g., taxes and/or fees) available to the government to new revenues (e.g., new taxes and/or fees).  Other Sources of Funds – The last category captures a series of potential funding sources that do not logically fall into the other two categories. These may include new governmental revenue sources (e.g. User Fees, Development Exactions, and Public Benefit Funds) or donations from private parties interested in furthering carbon reduction goals. Financing Needs ATTACHMENT #3 provides the final piece of the financial overview picture. Understanding the need for financing by type of investment helps to provide scale relative to the use of each of the funding mechanisms described above. The financing needs are outlined by major outcome area: Buildings, Electric Supply, Road to Zero Waste/Land Use, and Transportation. In addition, the document lists potential financing mechanisms for each major cost category. A few general observations are listed for each outcome area: Buildings:  Individuals and businesses bear the majority of these costs and rely on financing mechanisms designed to meet their needs (e.g., on-bill financing, PACE, traditional loans, etc.).  The one exception is Utility Program Costs to encourage energy efficiency improvements and upgrades, which relies on existing revenues, rates, or a new business model for the utility. Electric Supply  The vast majority of the cost in this category is the increment electric costs associated with the strategies and tactics in the CAP. The purchase of electricity creates revenue that offsets these costs making them self-funding.  Individuals and businesses largely bear the coast of developing and installing distributed solar. Again, financing mechanisms that address the needs of individuals and businesses are largely used to fund these costs. The government may reduce borrowing costs through tools like new business models and PACE.  Solar rebates are paid for by government with costs either recouped through revenues or rates. Borrowing may be used to accelerate the ability of government to offer rebates and encourage rapid deployment of solar installation. Road to Zero Waste/Land Use  These costs are largely self-funded as individuals make investments or funded by fees or rates. Transportation:  Public transit infrastructure is largely funded by government, whether it is local, state, or national. Financing relies on existing revenues or other revenue sources such as tax increment financing or parking revenues.  Individual Electric Vehicles and Charging Infrastructure relies on individual and business investments and occurs through traditional methods used to make current purchases of internal combustion engines and capital investments. Can the CAP be funded? The net societal costs and benefits listed in ATTACHMENT #4 shows net cumulative savings by 2050 of approximately $6.6 billion dollars. Therefore, the savings exceed the costs over the time horizon considered by the analysis. The challenge then of funding the CAP is developing business models that allow for the diverse portfolio of investments made by Fort Collins Utilities, Platte River Power Authority, third parties providing finance for energy efficiency investments, and the City itself, as well as individual businesses and homeowners to leverage these savings. Fort Collins Utilities’ proposed Integrated Utility Services model, for example, would provide a financing structure whereby homeowners would see net benefits from energy efficiency investments beginning in year one, since these investments would be financed over time rather than paid up front. The specifics of the business models that enable the leveraging of savings by individuals, businesses, Fort Collins Utilities, PRPA, third parties, and society will be developed further during implementation. ATTACHMENTS 1. Draft CAP Financing Guiding Principles 2. Potential CAP Financing Mechanisms 3. CAP Financing Needs and Potential Mechanisms 4. Current CAP Model Output – Societal Costs and Benefits 5. Staff Presentation Council Finance Committee - January 12, 2015 1 Climate Action Plan: Financing Overview Direction Sought 2 1. Does the committee have comments/suggestions on the draft Climate Action Plan Financing Guiding Principles? 2. Does the committee feel that there is enough information to indicate potential feasibility of Funding the CAP? What additional information, if any, would be help to City Council and the committee in answering this question? 3 Scenario 1 2020 2030 2040 2050 % below 2005 baseline 25% 75% 86% 92% Net Cumulative Costs/Savings $292M cost $388 savings $2.8B Savings $7B Savings Avg. monthly cost/savings per resident $28 cost $13 savings $56 savings $98 savings 4 - Includes Cost of Carbon for all fuels - Includes 2.5% discount rate Scenario 1 * *Does not indicate the cash flow impact to households or businesses 5 Financing Overview • Primary Challenge: – Current analysis shows savings from the proposed scenario by 2030; continuing to 2050 – Financing can be used to access those savings to spread out the initial incremental costs; reducing the impact • Three Broad Financing Mechanism Categories: – Individual/Business – Government – Other • All approaches (excluding philanthropy and grants) require an entity to take on debt and use anticipated savings to repay Guiding Principals – City/Utility • No significant adverse impact on the City’s balance sheet • No adverse impact on the City’s credit rating • The City’s investment should catalyze investment in strategies by end-users and the third parties • Internally the City’s priority is utility rate revenue before general fund revenue 6 Guiding Principals – Consumer • Access to affordable energy and value-added services. • Feel happy and confident in the results of services provided. • Experience a streamlined purchase process. • Experience enhanced customer service. • An understanding of benefits versus costs that allows each user to make their own determination of value. 7 8 Borrower Category Financing Mechanism Likely Borrower Capital Providers Comments Individuals and Business Financing Savings This can be both revenue and financing Traditional bank loan or consumer lending (CCs) Fort Collins Citizen Banks or finance companies Not necessarily the best at doing this kind of financing Mortgage/Home Equity Fort Collins Citizen Banks or finance companies New build will rely on this significantly Purchase Power Agreements Fort Collins Citizens Third party developers They raise their own capital Energy Efficiency Loans Fort Collins Citizen Utility, banks or finance companies Often private market, 2013 saw successful secondary market in Pennsylvania, subsidized loans typically $4- 5K to consumers MEETS Small/Mid Commercial ESCOs They raise their own capital On-bill Financing (PPP) Fort Collins Citizen Utility reserves and third party investors Attracts private capital when combined with some form of public credit enhancement Property Assessed Clean Energy State then County authorized- Municipal opt-in Institutional investors In place in Colorado for both Residential and Commercial. Property attached county backed financing (low cost to municipality, affects debt) Tax Increment Financing (PPP) Municipality (to lend to developers) Municipal bond investors Need to designate certain geographies as special districts to qualify Linked Deposit Fort Collins Citizens CRA Bank Resources Below market rate investing 9 Financing Mechanism Likely Borrower Capital Providers Comments Government Financing General Obligation Municipal Municipal bond investors Can be a part of a General Obligation bond that also funds other items, typically passed by voters Green Bonds State/ Municipal/Compan ies Government and or private sector investors Could be used to raise funds to back other loan programs. Private companies also issue green bonds. QECBs State(to Municipalities) Federal government and institutional investors Low interest specifically targeted federally backed bond that can fund Energy Efficiency loans etc. (typically $500,000 at the state level) Social Impact Bonds Municipal Used for social purpose, e.g. Denver's for homelessness Loan Loss Reserve Fund (PPP) Municipal City funds – General Obligation Bonds if necessary, Philanthropy, Government Grants Typically 10% of a Loan program backed by City expands options in market for "riskier" loans. Debt Service reserves (PPP) Municipal City funds – – General Obligation Bonds if necessary Public Sector risk mitigation fund (typically 10% of projects/funds) Loan Guarantees (PPP) Federal/State to Municipal City funds – – General Obligation Bonds if necessary Risky for public agency Pooled bond financing Regional Working with other municipalities to get better rates/ more capital. Contribute towards shared debt service reserve of 5% of the principal. 10 Financing Mechanism Likely Borrower Capital Providers Comments City Revenue Sources Philanthropic N/A unless PRIs or MRIs Foundations PRIs, Foundations, Smart Growth Funds, etc. Leverage STAR User Fees Do not have to securitize Collected via special districts, tolls, etc. Other financing mechanisms listed would securitize these (Gos, Green Bonds) Development Exactions Do not have to securitize Fees charged to developers. Other financing mechanisms listed would securitize these (Gos, Green Bonds). Do not necessarily need to securitize. Utility Government Grants Department Of Energy, State of Colorado, Housing and Urban Development, etc. Public Benefit Funds Surcharge on Utility bills; would need structure and authorization. Can then be secured in the market if necessary. 11 What needs to be paid for? • Individuals/Businesses – Energy Efficiency Measures (existing buildings) – New Energy Efficiency Standards (new buildings) – Cost of Electricity – Distributed Solar – Individual Electric Vehicles and Charging Infrastructure 12 What needs to be paid for? • Government – Efficiency Programs – to encourage adoption of new measures – Solar Rebates – Upgrades/improvements to the local distribution system to handle distributed/renewable energy loads – Public Transit Infrastructure – Community Charging Infrastructure – especially on the local electric distribution system – Involvement in Lending Programs for Individuals/Businesses (Public Private Partnership) • Private Third Parties – Lending Program Costs (e.g., underwriting, defaults, marketing, etc.) Next Month’s Discussion Potential Items for next month’s discussion: • Refinement of the CAP Analysis – Greater detail on cost impacts – Refined breakout of costs and benefits by outcome area • Financial Deep Dives – Case Studies of Other Communities and Financing Mechanisms • Potential Capacity of Financing Mechanisms compared to need for financing 13 Direction Sought 14 1. Does the committee have comments/suggestions on the draft Climate Action Plan Financing Guiding Principles? 2. Does the committee feel that there is enough information to indicate potential feasibility of Funding the CAP? What additional information, if any, would be help to City Council and the committee in answering this question? ATTACHMENT #1 D R A F T Guiding Principles for Climate Action Plan Financing January 6, 2015 City/Utility: 1. No significant adverse impact on the City’s balance sheet 2. No adverse impact on the City’s credit rating 3. The City’s investment should catalyze investment in strategies by end-users and the third parties 4. Internally the City’s priority is utility rate revenue before general fund revenue Platte River Power Authority 1. Maintain Minimum Energy Reserve Margin of 15 percent 2. Achieve Renewables of 20 percent by 2020 3. Maintain Competitive Rates (Platte River should remain the lowest cost wholesale power provider located in Colorado) 4. Achieve CO2 Reduction of 20 percent by 2020, 35 percent by 2030, and 80 percent by 2050 Consumers/End Users 1. Access to affordable energy and value-added services. 2. Feel happy and confident in the results of services provided. 3. Experience a streamlined purchase process. 4. Experience enhanced customer service. 5. An understanding of benefits versus costs that allows each user to make their own determination of value. Private/Third Party Sources of Capital 1. Earn returns commensurate with level of risk assumed. 2. Recognition of the key role of capital providers in the implementation of the CAP. 3. Honesty and transparency in setting the expectations of capital providers. 4. Recognition of the fixed costs associated with establishing financing programs, and the key role of scale in reducing the cost of capital. 5. Ensure that public sector commitments, if any, to support or scale programs are honored. 6. Cooperation on the part of local stakeholders to help address any barriers to the provision of capital or its timely repayment 7. Frameworks around the provision of capital must follow established protocols and are not subject to change from one administration to the next. ATTACHMENT #2 Potential CAP Financing Mechanisms Borrower Category Financing Mechanism Likely Borrower Capital Providers Comments Individuals and Business Financing Savings This can be both revenue and financing Traditional bank loan or consumer lending (CCs) Fort Collins Citizen Banks or finance companies Not necessarily the best at doing this kind of financing Mortgage/Home Equity Fort Collins Citizen Banks or finance companies New build will rely on this significantly Purchase Power Agreements Fort Collins Citizens Third party developers They raise their own capital Energy Efficiency Loans Fort Collins Citizen Utility, banks or finance companies Often private market, 2013 saw successful secondary market in Pennsylvania, subsidized loans typically $4- 5K to consumers MEETS Small/Mid Commercial ESCOs They raise their own capital On-bill Financing (PPP) Fort Collins Citizen Utility reserves and third party investors Attracts private capital when combined with some form of public credit enhancement Property Assessed Clean Energy State then County authorized- Municipal opt-in Institutional investors In place in Colorado for both Residential and Commercial. Property attached county backed financing (low cost to municipality, affects debt) Tax Increment Financing (PPP) Municipality (to lend to developers) Municipal bond investors Need to designate certain geographies as special districts to qualify Linked Deposit Fort Collins Citizens CRA Bank Resources Below market rate investing ATTACHMENT #2 Financing Mechanism Likely Borrower Capital Providers Comments Government Financing General Obligation Municipal Municipal bond investors Can be a part of a General Obligation bond that also funds other items, typically passed by voters Green Bonds State/ Municipal/Compan ies Government and or private sector investors Could be used to raise funds to back other loan programs. Private companies also issue green bonds. QECBs State(to Municipalities) Federal government and institutional investors Low interest specifically targeted federally backed bond that can fund Energy Efficiency loans etc. (typically $500,000 at the state level) Social Impact Bonds Municipal Used for social purpose, e.g. Denver's for homelessness Loan Loss Reserve Fund (PPP) Municipal City funds – General Obligation Bonds if necessary, Philanthropy, Government Grants Typically 10% of a Loan program backed by City expands options in market for "riskier" loans. Debt Service reserves (PPP) Municipal City funds – – General Obligation Bonds if necessary Public Sector risk mitigation fund (typically 10% of projects/funds) Loan Guarantees (PPP) Federal/State to Municipal City funds – – General Obligation Bonds if necessary Risky for public agency Pooled bond financing Regional Working with other municipalities to get better rates/ more capital. Contribute towards shared debt service reserve of 5% of the principal. ATTACHMENT #2 Financing Mechanism Likely Borrower Capital Providers Comments City Revenue Sources Philanthropic N/A unless PRIs or MRIs Foundations PRIs, Foundations, Smart Growth Funds, etc. Leverage STAR User Fees Do not have to securitize Collected via special districts, tolls, etc. Other financing mechanisms listed would securitize these (Gos, Green Bonds) Development Exactions Do not have to securitize Fees charged to developers. Other financing mechanisms listed would securitize these (Gos, Green Bonds). Do not necessarily need to securitize. Utility Government Grants Department Of Energy, State of Colorado, Housing and Urban Development, etc. Public Benefit Funds Surcharge on Utility bills; would need structure and authorization. Can then be secured in the market if necessary. ATTACHMENT #3 CAP Financing Needs and Potential Mechanisms BUILDINGS Existing Building Energy Conservation Measures New Building Energy Conservation Measures (Utility?) Program Costs Heat Pumps 2030 costs $391 Million $33 Million $130 Million $32 Million 2050 costs $682Million $40 Million $227 Million $80 Million Financing Strategies • On-Bill Financing • MEETS ( • PACE ((Property Assessed Clean Energy Bonds) • Home Equity • Traditional Loans • Mortgage • On-Bill financing • MEETS • New Utility Business Model (IUS financing spread) • Rate payers • GO’s • On-Bill financing • Mortgage • Home Equity ELECTRIC SUPPLY Utility Electric Distributed Solar Solar Rebates System Balancing 2030 costs $571 Million $458 Million $154 Million 20502 costs $2.1 Billion $692 Million $173 Million Financing Strategies • Self-funded through rate payers • Power Purchase Agreement • New Utility Business models (such as Integrated Utility Services) • PACE (Property Assessed Clean Energy Bonds) • Mortgage/Home Equity • Self-funded • GO’s ATTACHMENT #3 TRANSPORTATION Public Transit Infrastructure Individual Electric Vehicles and Charging Infrastructure Community Electric Vehicle Charging Infrastructure 2030 costs $238 Million $ 54 Million $ 13 Million 20502 costs $269 Million $ 125 Million $ 83 Million Financing Strategies • Gov. grants • Tax Increment Financing • Parking revenue • Government Financing • Traditional Car leases • Traditional Car loans • Vision Fleets (muni) • Commercial CapEx • Self-funded • Gov. grants • Government Financing • New Business Models 1 Scenario 1 - CAP Model Output and Platte River Modeling Scenario1 Scenario 1 reflects a compilation of strategies that are significantly aggressive yet potentially achievable. It generally reflects best practice tactics research by the Rocky Mountain Institute, followed by some modifications made by staff and The Brendle Group. It reflects initial preferences of the Citizen Advisory committee members, based on the results of an informal on-line survey (12/9/14) and an informal poll on 12/15/14. Population growth: Average 1.48%/year for 2050 population of 260,000 PRPA Model: FC80 (achieves a 20% reduction by 2020, and an 80% reduction by 2030 from Platte River electric system CO2 emissions from 2005) Financials: Net Present Value, using a discount rate of 2.5% Cost of carbon applied? Yes, to all fuels Figure 1 and Table 1 below provide CAP model outputs that have been updated since the results presented to Council on December 9, 2014. Figure 1. Emissions Reduction by Fuel Type (Scenario 1) The analysis revisions incorported into Scenario 1 (that have occurred since the inforamtion presnted to Counci on December 9, 2014) include the following points: 1) Airline travel has been removed from the analysis. It was a recommendation by staff, informally 0.0 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 2005 2008 2011 2014 2017 2020 2023 2026 2029 2032 2035 2038 2041 2044 2047 2050 GHG Emissions (metric tons CO2e) Millions Emissions Reduction by Focus Area Electricity Natural Gas Gasoline/Diesel Air Travel Solid Waste Other Remaining Gap BAU Forecast Adjusted BAU Forecast Emissions Reduction Goal Attachment 1 2 supported by the CAC, to remove airline travel from the community GHG inventory. Airline travel is not required according to the standard community GHG reporting protocol, is not included by a vast majority of communities, and the local community does not have significant influence over it. (Note: Emissions from airline travel will continue be tracked but now reported as “information only” in future Fort Collins community GHG inventories.) 2) Platte River Power Authority’s analysis of system-wide electric generation model runs for Fort Collins have been completed. Scenario 1 includes the FC80 run, identifying a system that achieves a 20% reduction by 2020 and an 80% reduction by 2030 from Platte River electric system CO2 emissions compared to 2005 levels. 3) Electric retails rates have been entered into the model that reflect changes in Platte River’s wholesale rates and additional changes to Fort Collins Utilities’ retail rates that include the estimated cost of Utility-offered programs and services include in the modeled strategies. Figure 2. Relative Contribution by Strategy in 2030 0.00 0.20 0.40 0.60 0.80 1.00 1.20 1.40 1.60 1.80 GHG Emissions (million metric tons) 2030 Baseline GHG Emissions Effects 3 Table 1. Key Metrics by Strategy in Scenario 1 Figure 3. Net Present Value by 2030 KEY METRICS by STRATEGY 2020 2030 2040 2050 Cumulative Energy Saved in New Construction (GBtu) 479 3,853 8,619 14,948 Cumulative VMT Reduced (millions) 264 1,822 4,185 6,779 Cumulative Energy Saved in Existing Residential Buildings (GBtu) 2,219 17,245 49,135 93,071 Cumulative Energy Saved in Existing CII Buildings (GBtu) 2,535 19,698 56,124 106,309 Cumulative VMT Reduced (millions) 90 1,294 2,962 4,793 Total FE and EV Sales 8,958 59,418 124,250 195,441 Installed Solar PV Capacity (MW) 32 135 221 256 $(3,000) $(2,500) $(2,000) $(1,500) $(1,000) $(500) $- $500 $1,000 $1,500 $2,000 $2,500 Incremental Costs Incremental Savings Net Costs/Benefits Present Value ( $ Millions) NPV of Accelerated Scenario (2015-2030) Zero Waste Transportation Electricity Buildings 4 Figure 4. Net Present Value by 2050 Platte River Modeling The Modeling Process Under an Intergovernmental Agreement with the City of Fort Collins, Platte River Power Authority has applied its in-house modeling and analysis expertise and outside consulting resources to conduct modeling to support Fort Collins CAP update. Platte River has completed its modeling of two scenarios for Fort Collins: Scenario AS-FC80 - a 20% reduction by 2020, and an 80% reduction by 2030 from Platte River electric system CO2 emissions in 2005, and Scenario AS-FC60- a 20% reduction by 2020, and a 60% reduction by 2030 from Platte River electric system CO2 emissions in 2005. Scenario AS-2 was requested by the City to provide an additional increment between the 2030 CO2 target proposed in the EPA’s Clean Power Plan and the City’s primary scenario, AS-FC1. The process for modeling is outlined in the figures below. $(6,000) $(4,000) $(2,000) $- $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 Incremental Costs Incremental Savings Net Costs/Benefits Present Value ( $ Millions) NPV of Accelerated Scenario (2015-2050) Zero Waste Transportation Electricity Buildings 5 Figure2. PR Modeling Process Flow Inputs to Platte River’s Modeling Both scenarios modeled by Plate River for Fort Collins are comprised of six main adjustments to Platte River’s generation system that were mutually agreed upon by the City , Platte River and Brendle Group. • Additional electricity demand from EV charging • Additional electricity demand from fuel switching • Reduced electricity demand from efficiency, • Reduced electricity demand from distributed solar, • Reduced electricity demand from distributed CHP • Distributed biomass is treated as a PR system resource 6 Figure 3. Modifications to Platte River Base Load for Fort Collins’ Modeling Figure 4 below shows Platte River’s Generation Mix Under FC80. - 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 2015 2017 2019 2021 2023 2025 2027 2029 2031 2033 2035 Energy (MWhs) Energy Served by Platte River Original Load Load After EVs Load After Fuel Switching Load After EE Load After Solar DG Load After CHP Load After Biomass EV Fuel Switching New EE Solar DG CHP 2015 2035 7 FC80 It contains the following changes: o Platte River’s Craig coal units 1 & 2 (approx. 155 MW) both retire at the end of 2019 o Platte River’s Rawhide coal unit capacity factor falls from about 90% to about 60% by 2029 in response to increased distributed generation o Rawhide (approx. 280 MW) would retire from the fleet in 2029 o Platte River’s surplus sales drop by approximately 60%; energy purchases increase to about 4% of energy mix o Platte River adds about 200 MW of reciprocating natural gas engines in anticipation of Rawhide retirement. Wholesale Cost Impacts Another output of Platte River’s modeling is the wholesale rate impact. The relative rate impact of is three scenarios is shown in figure 5, all with a cost of carbon applied. • RS – the Plate River base case involving no change in generation mix • FC60 –the case showing wholesale rate changes associated with PR generation achieving 60% reduction by 2030. • FC80 –the case showing wholesale rate changes associated with PR generation achieving 80% reduction by 2030. Figure 5. Wholesale Electric Rate Impacts (with a cost of carbon) The base case scenario (RS1) shows an increase of 113% above 2015 rate by 2035. The FC80 shows an increase of 197% above 2015 rate, or an additional 83% above the base case increase. Looking only at wholesale rates does not provide the full cost picture for Fort Collins. Fort Collins Utilities rates will also include the cost of programs. And ultimately, customers pay bills, not rates, so the economic impact is also be affected by the extent to which customers are able to take advantage of programs that offer increased efficiency savings. $- $20.00 $40.00 $60.00 $80.00 $100.00 $120.00 $140.00 $160.00 $180.00 1 3 5 7 9 11 13 15 17 19 21 Wholesale Rate Impacts RS: CO2 Tax FC: CO2 Tax, 80% CO2 Reduction FC: CO2 Tax, 60% CO2 Reduction 8 Platte River Modeling Analysis Caveats Platte River has identified caveats to systems that were modeled for Fort Collins. A number of these concerns will require further investigation before implementing such large levels of renewables. However, the major change in generation source does not occur until 2029, allowing over 10 years for further investigation. It is not clear that new systems meet electrical safety and reliability standards Detailed electric system modeling is needed • Wholesale level – renewables integration / reliability • City distribution level – operations / reliability / renewables integration • Analysis to date has considered only hourly increments – need to do sub-hourly • Additional modeling needed to consider integration of wholesale/retail systems City level PV solar capacity added is assumed roughly equal to the peak load • This level of renewable additions is unprecedented No storage is assumed for PV solar integration at the distribution level Uncertainties exist regarding permitting of combined heat & power sources • No emissions are currently produced in the City from electric generation • NOx emissions limits constrain the size of generation that can be added • Other permitting issues not yet considered – land, water, etc. Future wholesale wind and solar balancing costs unknown • Model assumes costs are covered by Xcel – current scenario (low renewables) • Additional new resources or electric storage may be required – at added cost All federal hydropower allocations cannot be delivered at high solar levels • Excess solar is assumed sold to the market when not needed – validity uncertain Large wholesale market purchases are required to serve load when solar not available • Amounts to nearly 20% of total deliveries to the City – unrealistic • CO2 emissions are not currently included – source evaluation needed When solar and wind are at high levels – large sales to the market are required • Such sales may not be possible – market and other constraints Transmission may not be available for large amounts of wind and solar • It is assumed that purchases are possible using transmission • More regional transmissions studies are needed to evaluate true costs Stranded fixed costs are not included for the existing system: • Decommissioning of coal units / fuel supply agreements / other factors • Need more time to evaluate these costs Construction times required for adding new resources is constrained • Financing and installation of renewable resources • Decommissioning of existing resources • Electrification infrastructure challenges – EV’s and electric appliances • Rate Payers • Value of Solar Rate Structure ROAD TO ZERO WASTE/LAND USE Private business Programs End User Fees City Programs 2030 costs $88 Million $44 Million $9 Million 2050 costs $213 Million $85 Million $21 Million Financing Strategies • • Self-funded • Rates • Government Financing