Transmittal - 7/4/2021
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
ERIN MENDENHALL
Mayor
MARY BETH THOMPSON
Chief Financial Officer
CITY COUNCIL TRANSMITTAL
___________________________________ Date Received: ________________
Lisa Shaffer, Chief Administrative Officer Date sent to Council: ___________
______________________________________________________________________________
TO: Salt Lake City Council DATE: April 20, 2021
Amy Fowler, Chair
FROM: Mary Beth Thompson, Chief Financial Officer
SUBJECT: Budget Amendment # 9
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 2020 – 21 adopted budget.
BUDGET IMPACT:
REVENUE EXPENSE
GENERAL FUND $ 439,809.00 $ 830,467.64
CAPITAL IMPROVEMENT FUND 8,751,135.00 8,798,117.37
DEBT SERVICE FUND 78,291.00 0.00
DONATION FUND 200,000.00 200,000.00
REFUSE FUND 46,982.37 0.00
E911 FUND 0.00 41,138.00
MISCELLANEOUS GRANT FUND 169,500.00 169,500.00
TOTAL $ 9,685,717.37 $ 10,039,223.01
Lisa Shaffer (Apr 20, 2021 17:34 MDT)
BACKGROUND/DISCUSSION:
Revenue for FY 2019-20 Budget Adjustments
The Fiscal Year 2021 projections are coming in below budgeted revenues. The following chart
shows a current projection of General Fund Revenue for fiscal year 2021.
FY20-21 Variance
Annual Revised Favorable
Revenue Budget Forecast (Unfavorable)
Property Taxes 111,418,455 111,418,455 -
Sales and Use Tax 67,999,593 69,146,260 1,146,667
Franchise Tax 26,812,125 26,702,018 (110,107)
PILOT Taxes 1,508,894 1,508,894 -
TOTAL TAXES 207,739,067 208,775,627 1,036,560
License and Permits 28,601,482 30,071,777 1,470,295
Intergovernmental 4,444,400 4,146,157 (298,243)
Interest Income 1,900,682 1,700,000 (200,682)
Fines & Forfeiture 3,938,848 2,210,747 (1,728,101)
Parking Meter Collection 3,432,962 1,705,187 (1,727,775)
Charges and Services 4,428,069 4,219,771 (208,298)
Miscellaneous Revenue 4,014,037 3,036,282 (977,755)
Interfund Reimbursement 20,281,706 20,268,706 (13,000)
Transfers 9,507,812 9,507,812 -
TOTAL W/OUT SPECIAL TAX 288,289,065 285,642,067 (2,646,998)
Sales and Use Tax - 1/2 cent 32,797,506 33,547,506 750,000
Sales and Use Tax - County
Option - - -
TOTAL GENERAL FUND 321,086,571 319,189,573 (1,896,998)
The City is currently projecting a $1.9 million decrease in budgeted revenue. The largest portion
of the decrease is attributed to a $1.7 million decrease in Fines and Forfeitures, a $1.7 million
decrease in Parking Meter Revenues and a $978 thousand decrease in Miscellaneous
Revenues. These decreases are offset by a projected net increase of $1.4 million in Licenses and
Permits as well as a $1.1 million increase in Sales Tax and a $750 thousand increase in sales tax
attributable to Funding Our Future revenues.
The increase in Licenses and Permits is in spite of airport parking/license tax showing a
decrease due to decreased travel as a result of COVID. The decrease in airport parking and
licenses is $2,045,000. Innkeepers tax has also been hit hard by COVID and is projecting a
decrease of $1,717,500. According to the local news, hotels are experiencing 30% occupancy
compared to this time of year in previous years. Business license are also expected to be below
budget due to trends for apartment units, new business license and renew business licenses.
These losses are offset by gains in permits & zoning building permits (+$1.1M), plan check fees
(+$1.5M), and street excavation (+$1.96M due to a temporary boost from Google contract).
Fines and Forfeitures are projected below budget due to a decrease in parking ticket revenue of
$750k. Justice Court fines are down $185k, while moving violations are projected wat a loss of
$699k. The Justice Court is following the order of the Administrative Office of the Courts which
is resulting in fewer court cases and no orders to pay fines, which are then subsequently not sent
to collections and no warrants are being issued. Traffic school revenue is down $61k and vehicle
booting is projected to be down $19k.
Parking Meter Collection is slightly less than half of the previous fiscal year due to an overall
decrease in traffic downtown. This is driving the significant decrease of $1.7 million.
Additionally, Miscellaneous Revenue has also been affected by the pandemic with decreases in
accounts receivable collections, special event revenue, fuel reimbursement due to the Mayor’s
emergency declaration and utility reimbursement.
Given the available information fund balance would be projected as follows:
With the current use of fund balance from this budget amendment fund balance drops to 15.09%.
2019 Actual FOF GF Only TOTAL FOF GF Only TOTAL
Beginning Fund Balance 56,104,269 10,372,054 69,441,955 79,814,009 6,625,050 82,617,126 89,242,176
Budgeted Change in Fund Balance (380,025) - (1,510,094) (1,510,094) 2,924,682 (7,810,302) (4,885,620)
Prior Year Encumbrances (8,731,774) (3,105,004) (6,566,830) (9,671,834) (3,733,743) (6,165,453) (9,899,196)
Estimated Beginning Fund Balance 46,992,470 7,267,050 61,365,031 68,632,081 5,815,989 68,641,371 74,457,360
Beginning Fund Balance Percent 14.57%18.17%20.64%20.35%17.34%23.66%23.00%
Year End CAFR Adjustments
Revenue Changes - - - - - - -
Expense Changes (Prepaids, Receivable, Etc.) (3,701,982) - (4,127,838) (4,127,838) - (5,676,583) (5,676,583)
Fund Balance w/ CAFR Changes 43,290,488 7,267,050 57,237,193 64,504,243 5,815,989 62,964,788 68,780,777
Final Fund Balance Percent 13.42%18.17%19.26%19.13%17.34%21.70%21.25%
Budget Amendment Use of Fund Balance (1,858,647) (2,300,000) (13,070,734) (15,370,734)
BA#1 Revenue Adjustment - - -
BA#1 Expense Adjustment - - -
BA#2 Revenue Adjustment - - -
BA#2 Expense Adjustment - (288,488) (288,488)
BA#3 Revenue Adjustment - - -
BA#3 Expense Adjustment - (6,239,940) (6,239,940)
BA#4 Revenue Adjustment - - -
BA#4 Expense Adjustment - - -
BA#5 Revenue Adjustment - (242,788) (242,788)
BA#5 Expense Adjustment - (2,783,685) (2,783,685)
BA#6 Revenue Adjustment - - -
BA#6 Expense Adjustment - (63,673) (63,673)
BA#7 Revenue Adjustment - 540,744 540,744
BA#7 Expense Adjustment - (6,582,824) (6,582,824)
BA#8 Revenue Adjustment - - -
BA#8 Expense Adjustment (1,000,000) (1,000,000) (2,000,000)
BA#9 Revenue Adjustment - 439,809 439,809
BA#9 Expense Adjustment - (830,468) (830,468)
Change in Revenue 3,149,980 758,000 6,069,370 6,827,370 750,000 (2,646,998) (1,896,998)
Fund Balance Budgeted Increase 2,500,000 900,000 - 900,000 - - -
- Adjusted Fund Balance 47,081,821 6,625,050 50,235,829 56,860,879 5,565,989 43,266,477 48,832,466
Adjusted Fund Balance Percent 14.60%16.56%16.90%16.86%16.59%14.91%15.09%
Projected Revenue 322,562,293 40,000,000 297,251,407 337,251,407 33,547,506 290,132,520 323,680,026
2021 Projection2020 Projection
Fund Balance Projections
The Administration is requesting a budget amendment totaling $9,685,717.37 of revenue and
expense of $10,039,223.01. The amendment proposes changes in the seven funds, with
$390,658.64 from the General Fund fund balance. The proposal includes twenty-one initiatives
for Council review.
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
SALT LAKE CITY ORDINANCE
No. ______ of 2021
Ninth amendment to the Final Budget of Salt Lake City, including
the employment staffing document, for Fiscal Year 2020-2021)
An Ordinance Amending Salt Lake City Ordinance No. 27 of 2020 which adopted the
Final Budget of Salt Lake City, Utah, for the Fiscal Year Beginning July 1, 2020 and Ending
June 30, 2021.
In June of 2020, the Salt Lake City Council adopted the final budget of Salt Lake City,
Utah, including the employment staffing document, effective for the fiscal year beginning July 1,
2020 and ending June 30, 2021, in accordance with the requirements of Section 10-6-118 of the
Utah Code.
The City’s Budget Director, acting as the City’s Budget Officer, prepared and filed with
the City Recorder proposed amendments to said duly adopted budget, including the amendments
to the employment staffing document necessary to effectuate the staffing changes specifically
stated herein, copies of which are attached hereto, for consideration by the City Council and
inspection by the public.
All conditions precedent to amend said budget, including the employment staffing
document as provided above, have been accomplished.
Be it ordained by the City Council of Salt Lake City, Utah:
SECTION 1. Purpose. The purpose of this Ordinance is to amend the final budget of
Salt Lake City, including the employment staffing document, as approved, ratified and finalized
by Salt Lake City Ordinance No. 27 of 2020.
SECTION 2. Adoption of Amendments. The budget amendments, including
amendments to the employment staffing document necessary to effectuate the staffing changes
2
specifically stated herein, attached hereto and made a part of this Ordinance shall be, and the
same hereby are adopted and incorporated into the budget of Salt Lake City, Utah, including the
amendments to the employment staffing document described above, for the fiscal year beginning
July 1, 2020 and ending June 30, 2021, in accordance with the requirements of Section 10-6-128
of the Utah Code.
SECTION 3. Filing of copies of the Budget Amendments. The said Budget Officer is
authorized and directed to certify and file a copy of said budget amendments, including
amendments to the employment staffing document, in the office of said Budget Officer and in
the office of the City Recorder which amendments shall be available for public inspection.
SECTION 4. Effective Date. This Ordinance shall take effect upon adoption.
Passed by the City Council of Salt Lake City, Utah, this _____ day of __________, 2021.
________________________
CHAIRPERSON
ATTEST:
______________________________
CITY RECORDER
Transmitted to the Mayor on __________________
Mayor’s Action: ____ Approved ____ Vetoed
_________________________
MAYOR
ATTEST:
_______________________________
CITY RECORDER
(SEAL)
Bill No. _________ of 2021.
Published: ___________________.
Salt Lake City Attorney’s Office
Approved As To Form
_________________________
Jaysen Oldroyd
Initiative Number/Name Fund
Revenue
Amount
Expenditure
Amount
Revenue
Amount
Expenditure
Amount
Ongoing or
One-time FTEs
1 Withdrawn Prior to Transmittal
2 Withdrawn Prior to Transmittal
3 Withdrawn Prior to Transmittal
4 Withdrawn Prior to Transmittal
5 Inland Port Property Tax Revenue GF 483,242.00 - One-time -
5 Inland Port Property Tax Revenue GF (483,242.00) - One-time -
6 Convention Hotel Property Tax Revenue GF 10,116.00 - One-time -
6 Convention Hotel Property Tax Revenue GF (10,116.00) - One-time -
7 Presumption for CARES GF - (293,067.36)One-time -
7 Presumption for CARES Non-Departmental GF (143,067.36)One-time
7 Presumption fo CARES Fire Change from
Non-Departmental
GF 143,067.36
8 Fire Emergency Management Office
Buildout
GF 150,000.00 150,000.00 One-time -
9 911-ETM Security Platform E911 - 41,138.00 One-time -
Fiscal Year 2020-21 Budget Amendment #9
Council ApprovedAdministration Proposed
Section A: New Items
Section C: Grants for New Staff Resources
Section B: Grants for Existing Staff Resources
1
Fiscal Year 2020-21 Budget Amendment #9
Initiative Number/Name Fund
Revenue
Amount
Expenditure
Amount
Revenue
Amount
Expenditure
Amount
Ongoing or
One-time FTEs
1 Police Impact Fee Refund CIP - (510,828.00)One-time -
1 Police Impact Fee Refund CIP - 438,897.00 One-time -
1 Police Impact Fee Refund CIP - 71,931.00 One-time -
2 Move Transportation CIP Projects to CIP
Fund
Transportation - (8,695,770.00)One-time -
2 Move Transportation CIP Projects to CIP
Fund
Transportation - 8,695,770.00 One-time -
2 Move Transportation CIP Projects to CIP
Fund
CIP 8,695,770.00 8,695,770.00 One-time -
3 Transfer CIP Funds to Refuse Fund CIP - 46,982.37 One-time -
3 Transfer CIP Funds to Refuse Fund Refuse 46,982.37 - One-time -
4 Transfer Bond Funds from 700 West Cost
Center to Bond Contingency
CIP - (917,854.00)One-time -
4 Transfer Bond Funds from 700 West Cost
Center to Bond Contingency
CIP - 917,854.00 One-time -
5 Corrections for Debt Transfer Errors in
Original Adopted Budget
GF - 78,291.00 One-time -
5 Corrections for Debt Transfer Errors in
Original Adopted Budget
Debt Service 78,291.00 - One-time -
6 Donation Fund Increase Donation 200,000.00 200,000.00 One-time -
7 Fire Department - Wildland/Search &
Rescue Deployments
GF 230,683.00 230,683.00 One-time -
8 Fire Department - Other Reimbursements GF 59,126.00 59,126.00 One-time -
9 Fire Department - COVID Costs GF - 605,435.00 One-time -
1 Salt Lake County, CATNIP, Reconfigure
Gilmer Drive
CIP 55,365.00 55,365.00 One-time -
2 CARES Act, third tranche Misc Grants 150,000.00 150,000.00 One-time
-
Council Approved
Section D: Housekeeping
Section F: Donations
Section E: Grants Requiring No New Staff Resources
Administration Proposed
2
Fiscal Year 2020-21 Budget Amendment #9
Initiative Number/Name Fund
Revenue
Amount
Expenditure
Amount
Revenue
Amount
Expenditure
Amount
Ongoing or
One-time FTEs
Consent Agenda #5
1 Utah State Dept. of Public Safety, Bureau of
Forensic Services, FY 20 Paul Coverdell Forensic
Science Improvement Grant Program
Misc Grants 19,500.00 19,500.00 One-time -
Total of Budget Amendment Items 9,685,717.37 10,039,223.01 - - -
Total by Fund Class, Budget Amendment #9:
General Fund GF 439,809.00 830,467.64 - - -
Capital Improvement Program Fund CIP 8,751,135.00 8,798,117.37 - - -
Debt Service Fund Debt Service 78,291.00 - - - -
Donation Fund Donation 200,000.00 200,000.00 - - -
Refuse Fund Refuse 46,982.37 - - - -
E 911 Fund E911 - 41,138.00 - - -
Miscellaneous Grants Fund Misc Grants 169,500.00 169,500.00 - - -
- - -
Total of Budget Amendment Items 9,685,717.37 10,039,223.01 - - -
Administration Proposed Council Approved
Section I: Council Added Items
Section G: Council Consent Agenda -- Grant Awards
3
Fiscal Year 2020-21 Budget Amendment #9
Current Year Budget Summary, provided for information only
FY 2020-21 Budget, Including Budget Amendments
FY 2020-21
Adopted Budget BA #1 Total BA #2 Total BA #3 Total BA #4 Total BA #5 Total
^^ Total Through
BA#5 ^^
General Fund (FC 10)326,130,003 288,487.58 6,184,940.00 2,783,685.00 335,387,115.58
Curb and Gutter (FC 20)3,000 3,000.00
DEA Task Force Fund (FC 41)1,763,746 1,763,746.00
Misc Special Service Districts (FC 46)1,550,000 1,550,000.00
Street Lighting Enterprise (FC 48)5,379,697 1,500.00 5,381,197.00
Water Fund (FC 51)126,333,193 296,750.00 126,629,943.00
Sewer Fund (FC 52)212,638,399 108,500.00 212,746,899.00
Storm Water Fund (FC 53)17,961,860 32,650.00 17,994,510.00
Airport Fund (FC 54,55,56)302,311,600 - 520,000.00 38,956,452.00 341,788,052.00
Refuse Fund (FC 57)16,515,438 53,200.00 2,742,500.00 19,311,138.00
Golf Fund (FC 59)8,484,897 8,484,897.00
E-911 Fund (FC 60)3,789,270 3,789,270.00
Fleet Fund (FC 61)19,209,271 93,000.00 19,302,271.00
IMS Fund (FC 65)18,289,687 237,000.00 18,526,687.00
County Quarter Cent Sales Tax for
Transportation (FC 69)
7,571,945 7,571,945.00
CDBG Operating Fund (FC 71)3,509,164 3,063,849.00 6,573,013.00
Miscellaneous Grants (FC 72)8,261,044 716,764.00 5,925,738.42 5,925,738.00 7,818,505.00 28,647,789.42
Other Special Revenue (FC 73)- -
Donation Fund (FC 77)2,380,172 2,380,172.00
Housing Loans & Trust (FC 78)23,248,016 23,248,016.00
Debt Service Fund (FC 81)37,519,401 (3,858,955.00) 33,660,446.00
CIP Fund (FC 83, 84 & 86)24,420,242 36,435,000.00 60,855,242.00
Governmental Immunity (FC 85)2,855,203 2,855,203.00
Risk Fund (FC 87)51,409,025 14,350.00 51,423,375.00
Total of Budget Amendment Items 1,221,534,273 716,764.00 7,463,826.00 45,141,392.00 5,925,738.00 49,091,934.00 1,329,873,927.00
4
Fiscal Year 2020-21 Budget Amendment #9
Current Year Budget Summary, provided for information only
FY 2020-21 Budget, Including Budget Amendments
^^ FY 2020-21
Adopted Budget
through BA#5
^^ BA #6 Total BA #7 Total BA #8 Total BA #9 Total Total To-Date
General Fund (FC 10)335,387,116 63,673.00 6,582,824.00 2,000,000.00 830,467.64 344,864,080
Curb and Gutter (FC 20)3,000 3,000
DEA Task Force Fund (FC 41)1,763,746 1,763,746
Misc Special Service Districts (FC 46)1,550,000 1,550,000
Street Lighting Enterprise (FC 48)5,381,197 5,038.00 5,386,235
Water Fund (FC 51)126,629,943 1,543,238.00 128,173,181
Sewer Fund (FC 52)212,746,899 241,206.00 212,988,105
Storm Water Fund (FC 53)17,994,510 67,282.00 18,061,792
Airport Fund (FC 54,55,56)341,788,052 859,674.00 342,647,726
Refuse Fund (FC 57)19,311,138 128,084.00 19,439,222
Golf Fund (FC 59)8,484,897 23,667.00 8,508,564
E-911 Fund (FC 60)3,789,270 41,138.00 3,830,408
Fleet Fund (FC 61)19,302,271 97,612.00 19,399,883
IMS Fund (FC 65)18,526,687 453,399.00 93,766.00 19,073,852
County Quarter Cent Sales Tax for
Transportation (FC 69)
7,571,945 1,876.00 7,573,821
CDBG Operating Fund (FC 71)6,573,013 6,573,013
Miscellaneous Grants (FC 72)28,647,789 750,000.00 11,223,292.00 169,500.00 40,790,581
Other Special Revenue (FC 73)- 520,150.00 520,150
Donation Fund (FC 77)2,380,172 200,000.00 2,580,172
Housing Loans & Trust (FC 78)23,248,016 - 23,248,016
Debt Service Fund (FC 81)33,660,446 33,660,446
CIP Fund (FC 83, 84 & 86)60,855,242 1,293,732.00 1,361,866.14 8,798,117.37 72,308,958
Governmental Immunity (FC 85)2,855,203 5,296.00 2,860,499
Risk Fund (FC 87)51,423,375 3,836.00 51,427,211
Total of Budget Amendment Items 1,329,873,927 2,560,804.00 22,758,707.14 2,000,000.00 10,039,223.01 - 1,367,232,661
Budget Manager
Analyst, City Council
5
Fiscal Year 2020-21 Budget Amendment #9
Contingent Appropriation
6
Salt Lake City FY 2020-21 Budget Amendment #9
Initiative Number/Name Fund Amount
1
Section A: New Items
A-1: Withdrawn Prior to Transmittal
A-2: Withdrawn Prior to Transmittal
A-3: Withdrawn Prior to Transmittal
A-4: Withdrawn Prior to Transmittal
A-5: Inland Port Tax Revenue GF $0.00
Department: Finance Prepared By: John Vuyk
As part of the City's annual financial audit, the City was informed it needs to budget and account for City tax revenue withi n
the boundaries of the Inland Port. Because the tax revenue is dispersed directly to the inland port, the City does not receive
the tax revenue. The City will budget a line item to recognize the tax revenue and a corresponding contra account so City
revenue is not overstated. A $500,000 portion of the Inland Port revenue was accounted for in budget amendment #7 of
this fiscal year. This amendment will account for the remaining $483,242 in anticipated revenue.
A-6: Convention Hotel Tax Revenue GF $0.00
Department: Finance Prepared By: John Vuyk
As part of the City's annual financial audit, the City was informed it needs to budget and account for City tax revenue at the
Convention Center Hotel. Because the tax revenue is dispersed directly to the convention hotel, the City does not receive
the tax revenue. The City will budget a line item to recognize the tax revenue and a corresponding contra account so City
revenue is not overstated. This amendment is for the $10,116 in anticipated revenue.
A-7: Presumption for CARES GF -$293,067.36
Department: Finance Prepared By: John Vuyk
The Council approved the use of the assumption for any unspent funds from CARES. This amendment recognizes the
removes personnel expenses in Fire that were used for the assumption and passes the eligible budget from previously
budgeted line items to Fire.
A-8: Fire Emergency Management Office Buildout
GF $293,067.36
Department: Finance Prepared By: Mary Beth Thompson/
Clint Rasmussen
The Administration is proposing to use the third traunche of CARES Act funding ($150,000) and the remaining unspent
amounts from the first two traunches ($143,067.36) to build office space for Emergency Management within the Fire
Department. Emergency Management is growing and is currently limited in office space. The current staff reside on the
3rd floor of the PSB, many in spaces designed as common space or break-out rooms. Adjacent to this area, is open floor
space that can be converted to office space. This would include 2 new Division Chief offices, 2 new Captain offices, plus
cubicle space and open space. Construction budget is estimated at $275,000 plus furniture requirements of $42,000. Fire
Department funds will be used to complete any additional costs not covered in this amendment.
Salt Lake City FY 2020-21 Budget Amendment #9
Initiative Number/Name Fund Amount
2
A-9: 911-ETM Security Platform E911 $41,138.00
Department: E911 Communications Prepared By: Clint Rasmussen
SLC911 has seen an unprecedented surge of digital attacks on their 911 and administrative lines. The result has been a
telephone denial of service attack (TDoS) which means that a series of calls spoof incoming lines by merging other public
safety answering points together, or robo calling which overwhelms lines for service. While we have been fortunate to date,
we are seeing this behavior more frequently. Without this protection, our communities are at risk and it would have a
devastating impact on the ability of the center to answer emergency calls. SLC911 is requesting emergency funding to
purchase an enterprise voice network security platform. This platform includes hardware, software, and monitoring
services. The managed services will monitor 911's administrative systems for threats and respond with specific
recommendations to mitigate any attacks. This funding is requested to come from Fund 60, the E911 Tax Fund, not the
General Fund.
Hardware $9,685
Licensing $2,878
Installation/Training $3,375
Monitoring Services $25,200
Total Requested $41,138
Section B: Grants for Existing Staff Resources
Section C: Grants for New Staff Resources
Section D: Housekeeping
D-1: Police Impact Fee Refund Impact Fees -$510,828.00
Impact Fees $510,828.00
Department: Finance Prepared By: John Vuyk / Mike Atkinson
The City Council set aside funding for the purchase of property using Police Impact Fees. The intended property did not
work for the police precinct and refunds of the impact fees are now required. These refunds will be funded with proceeds
from unclaimed refunds from Cost Center 8417006. The remaining funds in 8417006 will be returned to 8484001.
D-2: Moving Transportation CIP Projects to CIP Fund Trans -$8,695,770.00
Trans $8,695,770.00
CIP $8,695,770.00
Department: Finance Prepared By: Mike Atkinson
Currently the Transportation CIP projects reside in the Transportation fund. Because the fund is a governmental fund,
assets will need to be carefully evaluated, capitalized, depreciated and reported like the regular CIP funds. This is a time
intensive project and one of the biggest bottle necks for the financial audit. To relieve some of this pressure, we request
that the Transportation capital projects be moved to the CIP fund so they can be processed like the other CIP funds. The
funds will be easily identifiable as being funded by the Transportation sales tax. No additional funding is required as this
just moves the funds from the Transportation Fund to the CIP Fund.
Salt Lake City FY 2020-21 Budget Amendment #9
Initiative Number/Name Fund Amount
3
D-3: Transfer CIP Funds to Refuse Fund CIP $46,982.37
Department: Sustainability Prepared By: Gregg Evans
The Department of Sustainability is requesting a budget amendment to transfer $46,982 from CIP to the Envi ronment and
Energy Fund 00577 within the Refuse Fund Class 57. During FY19 the Department of Sustainability transferred $240,000
to CIP (CC 8320715) to be used in conjunction with an RMP Bluesky grant toward installing rooftop solar on the Sorenson
Unity Center building. The Sorenson Rooftop Solar Project is now finished, and the department is requesting that the
remaining unused funds of $46,982 be transferred back into the Environment and Energy Fund (E&E) within the Refuse
Fund Class 57.
Due to the shrinking E&E fund balance these funds are greatly needed and will be used to fund future sustainability
projects and operations.
D-4: Transfer Bond Funds from 700 West Cost Center to Bond
Contingency
CIP -$917,854.00
CIP $917,854.00
Department: Community & Neighborhoods Prepared By: John Vuyk
The budgetary estimate of construction costs for the 700 West Road Re-Construction Bond project was $2,000,000. 10%
of these funds were assigned to the 2020 Bond Contingency Fund. The 700 West Cost Center was, therefore, $1,800,000.
700 West was also eligible for $155,000 of Impact Fees. The bids for 700 West came in well below the budgeted amount.
With the completion of construction and the application of Impact Fees, the 700 West project is $917,853.80 below the
budgeted amount. This includes the hard and soft costs.
These funds are being requested to be moved to one of the 2020 or 2021 contingency fu nds so the bond funds can be
expended on upcoming bond road projects.
D-5: Corrections for Debt Transfer Errors in Original Adopted
Budget
GF $78,291.00
Debt Service $78,291.00
Department: Finance Prepared By: Russ Sundquist
During the chaos of the COVID pandemic, the estimated savings from existing cash in the debt service fund of $22,892
(see CIP book page A6) were subtracted twice. It is necessary to add additional budget to cover sales tax bonds.
Additionally, the City also expected to realize savings from refunding the ESCO debt of $55,399 (see Budget Book page
B21). As the bonds were evaluated in preparation for the refunding, there was not the estimated savings that were
expected. The total amount needed is $78,291.
D-6: Donation Fund Increase Donation $200,000.00
Department: Finance Prepared By: Teresa Beckstrand
There is a strong possibility that before the year-end we will receive several large donations that will exceed the amount
approved in the annual budget. It is necessary to have enough budget to accommodate all the donations and be under
budget by the end of the fiscal year and be in compliance for the audit. As of December 30th, 2020 there were
approximately $80,000 in donations. If the expected donations are received, we will need approximately $200,000 in
budget. All donations are processed as required through the donation ordinance and will be reported in detail to Council
after the end of the year.
Salt Lake City FY 2020-21 Budget Amendment #9
Initiative Number/Name Fund Amount
4
D-7: Fire Department – Wildland/Search & Rescue Deployments GF $230,683.00
Department: Fire Prepared By: Clint Rasmussen
Personnel were deployed several times during Fall 2020. A team was mobilized to Hurricane Laura in August, a Search &
Rescue team assisted in Oregon in September while simultaneously another team volunteered to fight their Wildfires. The
department helped fight the California Wildfires in October. Finally, crews assisted in Utah County on the Ridge Fire. All
costs associated with these deployments will be reimbursed to Salt Lake City. We are asking the City Council to approve
this request to offset personnel costs that include overtime, benefits, and backfill. This proposal will make the fire
department whole as well as the General Fund with offsetting revenues. The request is only for the amount of revenues we
have received.
Expense
Hurricane Laura - August 2020 $ 87,572.01
Oregon Wildfire Search & Rescue - September 2020 $234,201.93
Oregon Wildfire - September 2020 $243,468.67
California Wildfire - October 2020 $ 176,218.51
Utah County Ridge Fire - October 2020 $ 3,666.00
Total Expense Incurred $745,127.12
Revenue/Reimbursement Received
Hurricane Laura $ 59,328.56 2/24/2021
Oregon Search & Rescue $167,688.39 2/24/2021
Utah County Ridge Fire $ 3,666.00 3/2/2021
Reimbursement Rec'd $230,682.95
Remainder of Reimbursement will likely be received in FY22 and will be included in the Mayor’s Recommended Budget as
a one-time revenue and expense line item.
D-8: Fire Department – Other Reimbursements GF $59,126.00
Department: Fire Prepared By: Clint Rasmussen
The Fire Department has provided several services in which it expects to receive a reimbursement including: Fire Inspector
overtime on behalf of the SLC Airport Redevelopment contractor, backfill costs caused by Utah Search and Rescue training
at their request, Fire Watch services for the Vice Presidential Debate at the University of Utah, and finally cost recovery
efforts from negligent accidents/incidents.
Airport Redevelopment Inspector OT $ 7,671.50
Utah Search and Rescue (USAR) Training/Backfill $19,006.05
Cost Recovery $28,811.15
Vice Presidential Debate Fire Watch/Standby $ 3,637.45
Budget Amendment Total $59,126.15
Salt Lake City FY 2020-21 Budget Amendment #9
Initiative Number/Name Fund Amount
5
D-9: Fire Department COVID Costs GF $605,435.00
Department: Fire Prepared By: Clint Rasmussen
COVID19 ERPL and Worker's Compensation claims caused by COVID19 have had a detrimental effect to the Fire
Department's budget. While ERPL was very much appreciated by Fire personnel, it caused a dramatic rise in the cost of
backfilling open shifts. The Fire Department has a 4-handed staffing mandate, meaning each apparatus will have 4
personnel and the department will "buy back" off duty personnel to fill any gaps. Many times, this cost is paid out at
overtime. When Emergency Responders tested positive for COVID19, it was a presumptive positive, meaning it was
assumed the infection was obtained while working on the job in their role for Salt Lake City. It is anticipated that some of
these costs will eventually be reimbursed by FEMA.
This request is for Worker's Compensation claims directly caused by COVID19, and ERPL associated backfill costs
(Buybacks, Fullstaffs, OT, MRT OT).
WC Claims $155,295
ERPL Backfill $450,140
Total $605,435
Section E: Grants Requiring No New Staff Resources
E-1: Salt Lake County, CATNIP, Reconfigure Gilmer Drive CIP $55,365.00
Department: Finance Prepared By: Melyn Osmond
The Transportation Division received a follow up grant award from Salt Lake County for $55,365 to finish up
the original 9 Line / 900 South Trail. The Gilmer Drive Intersection was not completed during the original
contract period so the funds were unspent.
The County issued a new Interlocal Agreement with the City to finish the project funding from the original
Agreement. This funding is to reconfigure the Gilmer Drive Intersection; move and curb, add a landscaped
separation between bikeway and roadway and install wayfinding signage.
In FY18 The Transportation Division applied for and received a grant from Salt Lake County for $500,000
under the Countywide Active Transportation Network Improvement Program 2017. This grant is to be used for
design and construction of the segment of the 9 Line / 900 South Trail between 900 East and 1300 East.
Construction of the trail segment would occur in conjunction with road reconstruction from Lincoln (950 East)
to 1300 East and the installation of wayfinding signs on 900 South and Gilmer Drive.
This grant has a no match requirement.
A public hearing was held on 12/12/17 on the original grant application for this award.
E-2: CARES Act, third tranche Grant $150,000.00
Department: Finance Prepared By: Melyn Osmond
Salt Lake City received $150,000 from the third tranche of CARES Act funding. In BA#4 the Council authorized
the Administration to use the presumption that any amount received in this tranche would cover costs
associated with expenses within the Fire Department. This amendment formalizes that assumption, with the
City recognizing the revenue and an expense associated with the award.
Salt Lake City FY 2020-21 Budget Amendment #9
Initiative Number/Name Fund Amount
6
The County issued a new Interlocal Agreement with the City to finish the project funding from the original
Agreement. This funding is to reconfigure the Gilmer Drive Intersection; move and curb, add a landscaped
separation between bikeway and roadway and install wayfinding signage.
In FY18 The Transportation Division applied for and received a grant from Salt Lake County for $500,000
under the Countywide Active Transportation Network Improvement Program 2017. This grant is to be used for
design and construction of the segment of the 9 Line / 900 South Trail between 900 East and 1300 East.
Construction of the trail segment would occur in conjunction with road reconstruction from Lincoln (950 East)
to 1300 East and the installation of wayfinding signs on 900 South and Gilmer Drive.
This grant has a no match requirement.
A public hearing was held on 12/12/17 on the original grant application for this award.
Section F: Donations
Section G: Consent Agenda
Consent Agenda #5
G-1: Utah State Dept. of Public Safety, Bureau of Forensic Services,
FY 20 Paul Coverdell Forensic Science Improvement Grant
Program
Misc Grants $19,500.00
Department: Police Prepared By: Jordan Smith / Melyn Osmond
The police department is proposed as a sub-awardee in the Utah Department of Public Safety’s Bureau of Forensic Services
(UBFS) application for the FY20 Paul Coverdell Forensic Science Improvement Grant Program. The state’s application
includes $19,500 for the police department’s Crime Laboratory to attain initial accreditation in 2021 through ANAB (ANSI
National Accreditation Board) under ISO 17020 for Inspection Agencies.
The Police Department received a subaward from UBFS’s FY19 Coverdell application to fund the application fee. The
anticipated remaining accreditation costs, which will be funded through this FY20 award, include the assessment fee and
the annual accreditation fee based on the laboratory’s scope of operations.
A match is not required for this award.
Section I: Council Added Items
Impact Fees ‐ Summary Confidential
Data pulled 4/01/2021
Unallocated Budget Amounts: by Major Area
Area Cost Center UnAllocated
Cash Notes:
Impact fee - Police 8484001 395,285$ A
Impact fee - Fire 8484002 930,142$ B
Impact fee - Parks 8484003 7,097,114$ C
Impact fee - Streets 8484005 5,013,594$ D
13,436,135$
Expiring Amounts: by Major Area, by Month
202007 (Jul2020)2021Q1 -$ -$ -$ -$ -$
202008 (Aug2020)2021Q1 -$ -$ -$ -$ -$
202009 (Sep2020)2021Q1 -$ -$ -$ -$ -$
202010 (Oct2020)2021Q2 -$ -$ -$ -$ -$
202011 (Nov2020)2021Q2 -$ -$ -$ -$ -$
202012 (Dec2020)2021Q2 -$ -$ -$ -$ -$
202101 (Jan2021)2021Q3 -$ -$ -$ -$ -$
202102 (Feb2021)2021Q3 16,273$ ^ 1 -$ -$ -$ 16,273$
202103 (Mar2021)2021Q3 16,105$ ^ 1 -$ -$ -$ 16,105$ Current Month
202104 (Apr2021)2021Q4 1,718$ ^ 1 -$ -$ -$ 1,718$
202105 (May2021)2021Q4 14,542$ ^ 1 -$ -$ -$ 14,542$
202106 (Jun2021)2021Q4 30,017$ ^ 1 -$ -$ -$ 30,017$
202107 (Jul2021)2022Q1 10,107$ ^ 1 -$ -$ -$ 10,107$
202108 (Aug2021)2022Q1 6,804$ ^ 1 -$ -$ -$ 6,804$
202109 (Sep2021)2022Q1 5,554$ ^ 1 -$ -$ -$ 5,554$
202110 (Oct2021)2022Q2 3,106$ ^ 1 -$ -$ -$ 3,106$
202111 (Nov2021)2022Q2 -$ -$ -$ -$ -$
202112 (Dec2021)2022Q2 -$ -$ -$ -$ -$
202201 (Jan2022)2022Q3 -$ -$ -$ -$ -$
202202 (Feb2022)2022Q3 -$ -$ -$ -$ -$
202203 (Mar2022)2022Q3 -$ -$ -$ -$ -$
202204 (Apr2022)2022Q4 -$ -$ -$ -$ -$
202205 (May2022)2022Q4 -$ -$ -$ -$ -$
202206 (Jun2022)2022Q4 -$ -$ -$ -$ -$
202207 (Jul2022)2023Q1 -$ -$ -$ -$ -$
202208 (Aug2022)2023Q1 -$ -$ -$ -$ -$
202209 (Sep2022)2023Q1 -$ -$ -$ -$ -$
202210 (Oct2022)2023Q2 -$ -$ -$ -$ -$
202211 (Nov2022)2023Q2 -$ -$ -$ -$ -$
202212 (Dec2022)2023Q2 -$ -$ -$ -$ -$
202301 (Jan2023)2023Q3 -$ -$ -$ -$ -$
202302 (Feb2023)2023Q3 -$ -$ -$ -$ -$
202303 (Mar2023)2023Q3 -$ -$ -$ -$ -$
202304 (Apr2023)2023Q4 118$ -$ -$ -$ 118$
202305 (May2023)2023Q4 469$ -$ -$ -$ 469$
202306 (Jun2023)2023Q4 276$ -$ -$ -$ 276$
Total, Currently Expiring through June 2021 78,656$ -$ -$ -$ 78,656$
Notes
^1 FY 2023Calendar
Month
1/26/21: We are currently in a refund situation. We will refund $104k in the next 9 months without offsetting expendituresFiscal Year 2021FY 2022Fiscal
Quarter
E = A + B + C + D
Police Fire Parks Streets
Total
Impact Fees Confidential
Data pulled 4/01/2021 AAA BBB CCC DDD = AAA - BBB - CCC
Police
Allocation
Budget Amended
Allocation
Encumbrances YTD Expenditures
Allocation
Remaining
Appropriation
Values
Crime lab rent 8417001 -$ 118$ -$ (118)$
Eastside Precint 8419201 21,639$ 21,639$ -$ -$
Sugarhouse Police Precinct 8417016 10,331$ 10,331$ -$ -$
Public Safety Building Replcmn 8405005 14,068$ 14,068$ -$ 0$ A
Police'sConsultant'sContract 8419205 5,520$ 3,507$ 1,955$ 58$
Police Refunds 8418013 539,687$ -$ 69,291$ 470,396$
Police impact fee refunds 8417006 510,828$ -$ -$ 510,828$
PolicePrecinctLandAquisition 8419011 1,410,243$ 239,836$ -$ 1,170,407$
Grand Total 2,512,316$ 289,499$ 71,246$ 2,151,572$
Fire
Allocation
Budget Amended
Allocation
Encumbrances YTD Expenditures
Allocation
Remaining
Appropriation
Values
Fire refunds 8416007 82,831$ -$ -$ 82,831$
Fire Station #14 8415001 6,650$ 6,083$ 567$ -$
Fire Station #14 8416006 52,040$ -$ 7,428$ 44,612$
Fire Station #3 8415002 1,568$ -$ -$ 1,568$
Fire Station #3 8416009 1,050$ 96$ 485$ 469$
Impact fee - Fire 8484002 -$ -$ -$ -$
Impact fee - Parks 8484003 -$ -$ -$ -$
Impact fee - Streets Westside 8484005 -$ -$ -$ -$ B
Study for Fire House #3 8413001 15,700$ -$ -$ 15,700$
FireTrainingCenter 8419012 46,550$ -$ 46,550$ -$
Fire'sConsultant'sContract 8419202 10,965$ 6,966$ 3,941$ 58$
FY20 FireTrainingFac. 8420431 66,546$ -$ 10,516$ 56,031$
Fire Station #3 Debt Service 8421200 541,106$ -$ 541,106$ -$
Grand Total 1,164,177$ 13,145$ 949,764$ 201,268$
Parks
Allocation
Budget Amended
Allocation
Encumbrances YTD Expenditures
Allocation
Remaining
Appropriation
Values
Three Creeks Confluence 8419101 173,017$ 39,697$ 133,320$ -$
Impact fee - Fire 8484002 -$ -$ -$ -$
Impact fee - Parks 8484003 -$ -$ -$ -$
Impact fee - Streets Westside 8484005 -$ -$ -$ -$
Park'sConsultant'sContract 8419204 7,643$ 6,388$ 1,213$ 42$
337 Community Garden, 337 S 40 8416002 277$ -$ -$ 277$
Folsom Trail/City Creek Daylig 8417010 766$ -$ 470$ 296$
Cwide Dog Lease Imp 8418002 24,056$ 23,000$ 270$ 786$ C
Rosewood Dog Park 8417013 16,087$ -$ 14,977$ 1,110$
Jordan R 3 Creeks Confluence 8417018 11,856$ -$ 10,287$ 1,570$
9line park 8416005 86,322$ 20,952$ 63,114$ 2,256$
Jordan R Trail Land Acquisitn 8417017 2,946$ -$ -$ 2,946$
Fairmont Park Lighting Impr 8418004 50,356$ 43,597$ 605$ 6,155$
Parks and Public Lands Compreh 8417008 7,500$ -$ -$ 7,500$
FY Rich Prk Comm Garden 8420138 27,478$ 4,328$ 14,683$ 8,467$
Redwood Meadows Park Dev 8417014 15,939$ -$ 6,589$ 9,350$
ImperialParkShadeAcct'g 8419103 10,830$ -$ -$ 10,830$
Park refunds 8416008 11,796$ -$ -$ 11,796$
Warm Springs Off Leash 8420132 27,000$ -$ 6,589$ 20,411$
JR Boat Ram 8420144 125,605$ 16,546$ 49,104$ 59,956$
Cnty #2 Match 3 Creek Confluen 8420426 515,245$ 407,516$ 37,648$ 70,081$
IF Prop Acquisition 3 Creeks 8420406 350,000$ -$ 257,265$ 92,736$
Parks Impact Fees 8418015 102,256$ -$ -$ 102,256$
UTGov Ph2 Foothill Trails 8420420 200,000$ 35,506$ 51,934$ 112,560$
FY20 Bridge to Backman 8420430 727,000$ 571,809$ 4,080$ 151,111$
9Line Orchard 8420136 195,045$ -$ -$ 195,045$
Waterpark Redevelopment Plan 8421402 225,000$ -$ -$ 225,000$
Trailhead Prop Acquisition 8421403 275,000$ -$ -$ 275,000$
Bridge to Backman 8418005 350,250$ 12,980$ 54,332$ 282,939$
Parley's Trail Design & Constr 8417012 327,678$ 979$ -$ 326,699$
Cnty #1 Match 3 Creek Confluen 8420424 400,000$ -$ -$ 400,000$
Jordan Prk Event Grounds 8420134 431,000$ -$ -$ 431,000$
Wasatch Hollow Improvements 8420142 490,830$ -$ -$ 490,830$
Fisher House Exploration Ctr 8421401 540,732$ -$ -$ 540,732$
Marmalade Park Block Phase II 8417011 1,145,394$ 46,474$ 33,569$ 1,065,351$
Fisher Carriage House 8420130 1,098,764$ -$ -$ 1,098,764$
Pioneer Park 8419150 3,442,199$ 274,321$ 46,898$ 3,120,981$
Grand Total 11,415,868$ 1,504,094$ 786,943$ 9,124,831$
Streets
Allocation
Budget Amended
Allocation
Encumbrances YTD Expenditures
Allocation
Remaining
Appropriation
Values
Impact fee - Streets Westside 8484005 -$ -$ -$ -$
IF Roundabout 2000 E Parleys 8420122 455,000$ -$ 455,000$ -$
500 to 700 S 8418016 575,000$ 96,637$ 478,363$ -$
LifeOnState Imp Fee 8419009 124,605$ -$ 124,605$ -$
Impact fee - Parks 8484003 -$ -$ -$ -$
700 South Reconstruction 8414001 310,032$ -$ 310,032$ -$
700 South Reconstruction 8415004 1,157,506$ 2,449$ 1,155,057$ -$
Impact fee - Fire 8484002 -$ -$ -$ -$ D
Transportation Safety Improvem 8417007 22,360$ -$ 20,821$ 1,539$
Gladiola Street 8406001 16,544$ 13,865$ 435$ 2,244$
Street'sConsultant'sContract 8419203 39,176$ 17,442$ 9,360$ 12,374$
Trans Master Plan 8419006 13,000$ -$ -$ 13,000$
500/700 S Street Reconstructio 8412001 41,027$ 21,799$ 3,319$ 15,909$
Transp Safety Improvements 8420110 250,000$ 142,326$ 69,591$ 38,083$
1300 S Bicycle Bypass (pedestr 8416004 42,833$ -$ -$ 42,833$
Complete Street Enhancements 8420120 125,000$ 6,020$ 61,182$ 57,798$
Trans Safety Improvements 8419007 210,752$ 69,002$ 56,815$ 84,935$
Indiana Ave/900 S Rehab Design 8412002 124,593$ -$ -$ 124,593$
Transportation Safety Imp 8418007 147,912$ 1,264$ 8,990$ 137,658$
9 Line Central Ninth 8418011 152,500$ -$ -$ 152,500$
Bikeway Urban Trails 8418003 200,000$ -$ -$ 200,000$
TransportationSafetyImprov IF 8421500 375,000$ 72,947$ -$ 302,053$
IF Complete Street Enhancement 8421502 625,000$ -$ -$ 625,000$
Traffic Signal Upgrades 8419008 251,316$ -$ 15,688$ 235,628$
Traffic Signal Upgrades 8420105 300,000$ -$ -$ 300,000$
Traffic Signal Upgrades 8421501 875,000$ -$ -$ 875,000$
Street Improve Reconstruc 20 8420125 2,858,090$ -$ 607,870$ 2,250,220$
Grand Total 9,292,247$ 443,752$ 3,377,127$ 5,471,368$
Total 24,384,609$ 2,250,490$ 5,185,080$ 16,949,039$
E = A + B + C + D
TRUE TRUE TRUE TRUE
7,097,114$
5,013,594$
13,436,135$
8484002
8484003
8484005
395,285$
$930,142
8484001
UnAllocated
Budget
Amount