HomeMy WebLinkAbout193 - 12/02/2025 - APPROPRIATING PRIOR YEAR RESERVES AND AUTHORIZINGORDINANCE NO.193,2025
OF THE COUNCIL OF THE CITY OF FORT COLLINS
APPROPRIATING PRIOR YEAR RESERVES AND AUTHORIZING
TRANSFERS OF APPROPRIATIONS OF KEEP FORT COLLINS
GREAT FUND RESIDUAL BALANCE
A.On November 2,2010,City voters approved Ballot Issue No.2B (“Keep Fort
Collins Great”or “KFCG”)increasing by 0.85%the City’s sales and use tax,from January
1,2011 until December 31,2020,for the purpose of raising revenue for street
maintenance and repair,street and transportation needs,police services,fire protection
and other emergencies services,parks maintenance and recreation services,and for
community priorities as determined by Council.
B.The KFCG ballot language did not expressly provide direction to the City on
how any residual amounts may be used once the temporary tax period ended.Therefore,
a residual amount of KFCG revenues of $193,938 remains in the KFCG Fund.
C.This Ordinance will effectively close the KFCG Fund by transferring these
revenues to other City funds with purposes consistent with those in the KFCG ballot
language.Therefore,this appropriation benefits the public health,safety,and welfare of
the residents of Fort Collins and serves the public purpose of efficient use of public funds,
and the provision of transportation,emergency response,and parks and recreation
services.
D.Article V,Section 9 of the City Charter permits the City Council,upon the
recommendation of the City Manager,to make supplemental appropriations by ordinance
at any time during the fiscal year from such revenues and funds for expenditure as may
be available from reserves accumulated in prior years,notwithstanding that such reserves
were not previously appropriated.
E.The City Manager has recommended the appropriation described herein
and determined that the funds to be appropriated are available and previously
unappropriated from the KFCG Fund and that this appropriation will not cause the total
amount appropriated in the KFCG Fund to exceed the current estimate of actual and
anticipated revenues and all other funds to be received in this Fund during this fiscal year.
F.Article V,Section 10 of the City Charter authorizes the City Council,upon
recommendation by the City Manager,to transfer by ordinance any unexpended and
unencumbered appropriated amount or portion thereof from one fund or capital project to
another fund or capital project,provided that the purpose for which the transferred funds
are to be expended remains unchanged,the purpose for which the funds were initially
appropriated no longer exists,or the proposed transfer is from a fund or capital project in
which the amount appropriated exceeds the amount needed to accomplish the purpose
specified in the appropriation ordinance.
G.The City Manager has recommended the transfer of $193,938 from the
KFCG Fund to the General Fund ($86,302),the Transportation Services Fund ($64,000),
the Transit Services fund ($32,969),and the Recreation Fund ($10,667)and determined
that the purpose for which the transferred funds are to be expended remains unchanged.
In light of the foregoing recitals,which the Council hereby makes and adopts as
determinations and findings,BE IT ORDAINED BY THE COUNCIL OF THE CITY OF
FORT COLLINS that there is hereby appropriated from prior year reserves in the Keep
Fort Collins Great Fund the sum of ONE HUNDRED NINETY-THREE THOUSAND NINE
HUNDRED THIRTY-EIGHT DOLLARS ($193,938)to be expended in the KFCG Fund for
transfer of fund residual to various city funds as follows:
Transportation Services Fund $64,000
Transit services fund $32,969
General Fund $86,302
Recreation Fund $10,667
Introduced,considered favorably on first reading on November 18,2025,and
approved on second reading for final passage on December 2,2025.
ATTEST:P
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Effective Date:December 12,2025
Approving Attorney:Dianne Criswell
Exhibit None