JACKIE BISKUPSKI MARY BETH THOMPSON

Mayor Chief Financial Officer

CITY COUNCIL TRANSMITTAL

Date Received:O""""'·"· u , -:::V/1

Date sent to Council :()~~- ti, ~?

TO: Salt Lake City Council DATE: October 10, 2019

Charlie Luke, Chair

FROM: Mary Beth Thompson, Chief Financial Officer -1-'\J\6~\___~~~

SUBJECT: Budget Amendment #2 - Supplemental, FY 2019-20

SPONSOR: NA

STAFF CONTACT: John Vuyk, Budget Director (801) 535-6394 or

Mary Beth Thompson (801) 535-6403

DOCUMENT TYPE: Budget Amendment Ordinance

RECOMMENDATION: The Administration recommends that, subsequent to a public hearing,

the City Council adopt the following amendments to the FY 2019-20 adopted budget.

BUDGET IMPACT:

REVENUE EXPENSE
GENERAL FUND $. 135,628.00 $ 638,706.00
CIPFUND 22,306, 798.00 22, 196, 798.00
CIP IMPACT FEE FUND 0.00 455,000.00
DEBT SERVICE FUND 69,005,000.00 68,434,547.47
HOUSING FUND 1,500,000.00 1,500,000.00
REFUSE FUND 0.00 (240,000.00)
MISCELLANEOUS GRANTS FUND 1,84 7,456.00 1,847,456.00
TOTAL $ 94, 794,882.00 $ 94,832,507.47

DEPARTMENT OF FINANCE
POLICY AND BUDGET DIVISION
451 SOUTH STATE STREET. ROOM 238
PO BOX 145467, SALT LAKE CITY , UTAH 84114-5455 TEL 801-535-6394
BACKGROUND/DISCUSSION:

FY 2019-20 Budget Adjustments

The following chart shows a projection of General Fund Revenue for fiscal year 2020.

FY2020 FY2020 Variance

Annual YTD Favorable
Revenue Budget Projections (Unfavorable)
Property Taxes $ 106,226,516 $ 106,226,516 $0
Sales and Use Tax $ 75,110,000 $ 75,110,000 $0
Sales and Use Tax - 1/2 Cent $ 35,542,000 $ 35,542,000 $0
Franchise Tax $ 27,547,500 $ 27,547,500 $0
PILOT $ 1,260,925 $ 1,260,925 $0
TOTAL TAXES $ 245,686,941 $ 245,686,941 $0

Licenses and Permits $ 29,048,781 $ 29,048,781 $0

Intergovernmental $ 5,056,652 $ 5,056,652 $0
Interest Income $ 3,900,682 $ 3,900,682 $0
Fines and Forfeitures $ 5,503,465 $ 5,503,465 $0
Parking Meters $ 3,927,617 $ 3,927,617 $0
Charges and Services $ 4,709,756 $ 4,709,756 $0
Miscellaneous Revenue $ 4,423,881 $ 4,423,881 $0
Interfund $ 19,843,915 $ 19,843,915 $0
Transfers $ 7,311,581 $ 7,311,581 $0
TOTAL GENERAL FUND $ 329,413,271 $ 329,413,271 $0

Due to the timing of this budget amendment and budget adoption no further information is
available.
Given the available information fund balance would be projected as follows:

Salt Lake City

General Fund
Fund Balance Projections

2018Actual 2019 Projection 2020 Projection

Beginning Fund Balance 50,670,995 56,104,269 43,551,144
Budgeted Use of Fund Balance (287,868) (380,025) (1,510,094)
Budgeted Removal of Encumbrances 825,094
Removal of Operation Diversion costs 685,000
Prior Year Encumbrances ( 7,298,041) (8, 731,774} -
Estimated Beginning Fund Balance 43,085,086 46,992,470 43,551,144
Beginning Fund Balance Percent 15.80% 15.60% I 13.16%

Year End CAFRAdjustments

Revenue Changes - I -
Expense Changes (Prepaids, Receivable, Etc.) (3,740,627) (3,582,679) -
Fund Balance w / CAFR Changes 39,344,459 43,409,791 43,551,144
Final Fund Balance Percent
I 14.43% 14.41% . 13.16%

Budget Am~ndment Use of Fund Balance I (5,685,720) (l,858,64 7)

BA#l Revenue Adjustment -
BA#l Expense Adjustment
Council Added CIPo/o and Crossing Guards
I
I
(323,290)
(86,833)
I
BA#2 Revenue Adjustment 135,628
BA#2 Expense Adjustment (638,706)
I (500,000) -
FY 2019 UN Unfunded Liability I
Fund Balance Budgeted Increase 2,500,000 900,000
.
Adj usted Fund Balance 33,658,739 43,551,144 43,537,943
Adjusted Fund Balance Percent 12.35% 14.46% ' 13.16%

Proiected Revenue 272 616175 301-287 551 I 330 923 365

The Administration is requesting a budget amendment totaling revenue of $94,794,882.00 and
expense of $94,832,507.47. The amendment proposes changes in seven funds, including a
proposal to use $503,078.00 from the General Fund, fund balance for seven different items.

A summary spreadsheet document, outlining proposed budget changes is attached. The

Administration requests this document be modified based on the decisions of the Council.

The budget opening is separated in eight different categories:

A. New Budget Items
B. Grants for Existing Staff Resources
C. Grants for New Staff Resources
D. Housekeeping Items
E. Grants Requiring No New Staff Resources
F. Donations
G. Council Consent Agenda Grant Awards
I. Council Added Items

PUBLIC PROCESS: Public Hearing

 Fiscal Year 2019-20 Budget Anlendment #2

~on A: New Items

1 Landfill Monitoring CIP 1,250,000.00 1,250,000.00 One-time
2 Streets Impact Fees for 2000 E & Parley's [mpact Fees - 455,000.00
One-time
Canyon Blvd Roundabout
3 C & N Department Director GF - 70,230.00 Ongoing
3 C & N Department Director GF 50,000.00 One-time
4 Withdrawn Prior to Transmittal
5 Percent for Art Rescope for Maintenance CIP - (45,640.00) One-time
5 Percent for Art Rescope for Maintenance CIP (154,360.00) One-time
5 Percent for Art Rescope for Maintenance CIP 200,000.00 One-time
6 Grant Holding Account Increase Misc Grants 1,000,000.00 1,000,000.00 Ongoing
7 CIP Funds Rescope for Sorenson Solar CIP (240,000.00) One-time
7 CI P Funds Rescope for Sorenson Solar CIP 240,000.00 One-time
8 Reverse Refuse Funding for Sorenson Solar Refuse (240,000.00)
Panels One-time
9 City County Building Camera Upgrades GF - 56,000.00 One-time
10 Police Overtime GF 136,800.00 One-time
11
12
Withdrawn Prior to Transmittal
Capital Improvement Program and Impact GF 27,000.00 I
I-
Fee Administrator FTE Ongoing 1.0
!3 Transition Expenses

Sl!Ction B: Grants·for Existing StaffResoul'

GF
I 163,048.00 One-Time

Section C: Grant81for New StaffResources

Section D: Housekeepliig
GF I 135,628.00 135,628.00 I I Ongoing
Recognize Reimbursement to City for
Software Provided to Herriman and Riverton
2 Home Investment Partnerships Program Housing 1,500,000.00 1,500,000.00 I I One-time

3
Income
General Obligation Series 2019A Bonds Debt Service 6,500,000.00 I On e-time

I
6,460,446.00
3 General Obligation Series 2019A Bonds CIP 20,200,000.00 20,200,000.00 One-time
4 Sales Tax Refunding Revenue Bonds, Series Debt Service 62,505,000.00 61,974,101.47 One-time
2019A
5
6
Transportation Grants Housekeeping
Police Impact Fee Refunding
CIP
Impact Fees
- (110,000.00)
(18,912.00)
One-time
One-time
6 Police Impact Fee Refunding Impact Fees 18,912.00 One-time
7 Transfer HRC Land Funds Back to Surplus CIP (1,031,000.00) One-time
Land
7 Transfer HRC Land Funds Back to Surplus CIP I 1,031,000.00 I I One-time
Land

Section E: Grants Requiring No Ne1VStaft' I

State of Utah, Governor's Office of Economic CIP I 150,000.00 150,000.00 I I One-time
Development, Utah Outdoor Recreation
Grant, Foothills Trails Plan Phase 1

State of Utah, Governor's Office of Economic Impact Fees I (200,000.oo)I I One-time

Development, Utah Outdoor Recreation
Grant, Foothills Trails Plan Phase 2

State of Utah, Governor's Office of Economic Impact Fees I - 200,000.00 I I One-time

Development, Utah Outdoor Recreation
Grant, Foothills Trails Plan Phase 3
 Fiscal Year 2019-20 Budget Amendment #2

2 Sall Lake County, Tourism, Recreation, CIP I 606,798.00 606,798.00 I I One-time

Cultural & Convention Facilities Grant,
Three Creek Confluences

2 Salt Lake County, Tourism, Recreation, Impact Fees I ~

(1,534,206.oo)I I One-time
Cultural & Convention Facilities Grant,
Three Creek Confluences

2 Salt Lake County, Tourism, Recreation, Impact Fees I - 1,534,206.00 I I One-time

Cultural & Convention Facilities Grant,
Three Creek Confluences

3 Utah Division of Parks & Recreation, Federal CIP I 100,000.00 100,000.00 I I One-time
Highway Administration, Foothills Trail
System-Phase 1
3 Utah Division of Parks & Recreation, Federal CIP I (150 ,000.00)1 I One-time
Highway Administration, Foothills Trail
System-Phase 2
3 Utah Division of Parks & Recreation, Federal CIP I 150,000.00 I I One-time
Highway Administration, Foothills Trail
System-Phase 3

sei:tlon ll: Dona.d o"8

l
Section &.- C:OuncifConsenr i\itenda::"Gran
Mii§§IU@IQ'
FY2020 Arts Leaming Grant, Utah Division M.isc Grants I 1,800.00 1,800.00
of Arts & Museum, National Endowment for
the Arts
2 Teen Afterschool Prevention (TAP) Grant, Misc Grants I 116,550.00 116,550.00
State of Utah, Department of Workforce
Services
3 Teen Afterschool Prevention (TAP) Grant, Misc Grants I 128,024.00 128,024.00
State of Utah, Department of Workforce
Services
4 Teen Afterschool Prevention (TAP) Grant, Misc Grants I 128,024.00 128,024.00
State of Utah, Department of Workforce
Services
5 Teen Afterschool Prevention (TAP) Grant, Misc Grants I 126,424.00 126,424.00
State of Utah, Department of Workforce
Services
6 2019 Energy Ambassador Grant, Empower Misc Grants 3,000.00 3,000.00

7
SLC, Utah Clean Enel"ltY
US Department of Justice, 2016 Bureau of
Justice Assistance Grant (JAG)
Misc Grants I 8,500.00 8,500.00

8 Utah Department of Health - Bureau of Misc Grants I 12,802.00 12,802.00

Emergency Medical Services (EMS)grant,
Per Capita Allocation
9 Utah State Department of Public Safety- Misc Grants I 35,000.00 35,000.00
2019 Emergency Management Performance
Grant (EMPG)
10 Utah Commission on Criminal and Juvenile MfscGrants I 9,028.00 9,028.00
Justice (CCJJ) , State Asset Forfeiture Grant
(SAFG)
11 State of Utah, CCJJ (Commission on Misc Grants I 278,304.00 278,304.00
Criminal and Juvenile Justice),
Jurisdictions with Halfway Houses and
Parole Violator Centers Grant
 Fiscal Year 2019-20 Budget Amendment #2

get Amendment Items-I 2~.72~,882.00

Total by l'UntlQ648,. l.~udgotAmenifit!!f1l ~flJ -

General Fund GF 135,628.00 638,706.00 I I 1.00
CIPFund CIP 22,306,798.00 22,196,798.00
CIP Impact Fees Impact Fees 455,000.00
Debt Service Fund Debt Service 69,005,000.00 68,434,547.47
Housing Fund Housing 1,500,000.00 1,500,000.00
Airport Fund Airport
Refuse Fund Refuse
Miscellaneous Grants Misc Grants 1,847,456.00
Total of Bud et Amendment Items 882.00 1.00

Current Year Budget Summary, provided for information only

FY 201 -20 Budnet, Includinn 8udnet Amendments

General Fund-(FC 10) 329,524,277 I 323,290.00 638,706.00 330,486,273

Curb and Gutter (FC 20) 201,496 201,496
DEA Task Force Fund (FC 41) 1,380,173 1,380,173
Misc Special Service Districts (FC 46) 1,720,000 1,720,000
Street Lighting Enterprise (FC 48) 4,791,277 4,791,277
Water Fund (FC 51) 129,821,317 129,821,317
Sewer Fund (FC 52) 141,544,664 141,544,664
Storm Water Fund (FC 53) 21,950,5171 1,000,000.00 - 22,950,517
Airport Fund (FC 54,55,56) 1,042,908,153 1,042,908,153
Refuse Fund (FC 57) 19,372,957 (240,000.00) 19,132,957
Golf Fund (FC 59) 8,461,464 8,461,464
E-911 Fund (FC 60) 4,295,000 4,295,000
Fleet Fund (FC 61) 25,879,057 25,879,057
IMS Fund (FC 65) 17,305,306 17,305,306
CDBG Operating Fund (FC 71) 8,833,968 8,833,968
Miscellaneous Grants (FC 72) 2,764,214 I 1,525,016.54 1,847,456.00 6,136,687
Other Special Revenue (73)
Donation Fund (FC 77) 2,380,172 2,380,172
Housing Loans & Trust (FC 78} 21,020,5621 1,500,000.00 22,520,562
Debt Service Fund (FC 81) 33,656,714 68,434,547.47 102,091,261
CIP Fund (FC 83, 84 & 86} 17,719,147 1,000,000.00 22,651,798.00 41,370,945
Governmental Immunity (FC 85} 2,855,203 2,855,203
Risk Fund (FC 87) 45,916,362 45,916,362

Total of Budget Amendment Items 1,884,302,000 3,848,306.54 94,832,507.47 1.91!2 ,982.lh4

3
 Fiscal Year 2019-20 Budget Amendment #2

Budget Manager

Deputy Director, City Council

Conti n~cnt App ro priat i«>n

4
 Salt Lake City FY 2019-20 Budget Amendment #2

Initiative Nu1nber/Nan1c Fund A1nount

Section A: New Items

A-13: Transition Expenses GF $t63,048.oo
Department: Non Departmental Prepared By: John Vuyk

The Administration is recommending an increase in Non-Departmental for the costs of transitions related to the upcoming
election and City Ordinance 73 of 2015.

The City Ordinance provides for costs for newly elected officials. This amendment is to meet those costs.

Amounts are budgeted for office space and equipment, technology, furniture, a Mayoral Portrait and personnel costs. The
total amount for equipment is $71,695, with $35,000 budgeted for a Mayoral Portrait and $56,353 budgeted for personnel
costs for the newly elected mayo1·, a chief of staff, an assistant and u to three council members.