Entity Staff Report - 7/4/2021Page | 1
COUNCIL STAFF REPORT
CITY COUNCIL of SALT LAKE CITY
TO:City Council Members
FROM: Ben Luedtke and Sylvia Richards
Budget and Policy Analysts
DATE:June 1, 2021
RE: Budget Amendment Number Nine FY2021
________________________________________________________________________________
NEW INFORMATION
Administration Request for Council-added Item: $1,193,000 Reimbursement to Fund Balance with
American Rescue Plan Act (ARPA) Dollars for Some Employee Bonuses in Budget Amendment #7
The U.S. Treasury Department issued guidance on eligible uses of ARPA dollars after the Administration transmitted
Budget Amendment #9. The Department stated bonuses are an eligible use of ARPA dollars for non-teleworking duties
by “workers who have been and continue to be relied on to maintain continuity of operations of essential critical
infrastructure sectors, including those who are critical to protecting the health and wellbeing of their communities.”
In Budget Amendment #7 the Council approved a total of $4,943,048 from Fund Balance for one-time bonuses to all
City employees. After reviewing employee work statuses (remote vs in-person) with departments and legal and financial
review of Treasury’s ARPA guidance, the Administration determined that a total of $2,527,500 is eligible. However, the
Administration is recommending a lower amount of $1,193,000 to reimburse the General Fund’s Fund Balance because
that is the amount tied to general funded positions.
The Administration provided the below table showing a breakdown of the proposed reimbursement to Fund Balance
using ARPA dollars. Note that adding the two amounts highlighted in green yields the total General Fund
Reimbursement. The three other amounts under the “In Person” column for the Airport, Public Utilities and
Sustainability enterprise funds are eligible, however, the Administration is not recommending. It’s important to note
that the Airport received over $82 million directly from the Federal Aviation Administration from the CARES Act
Airport Grant Program, and additional funding is expected for the Airport from ARPA.
Policy Question: The Council may wish to ask the Administration why reimbursements to Public
Utilities and Sustainability enterprise funds are not being recommended. The Council may also wish
to discuss with the Administration pros and cons of preserving ARPA funding for General Fund
opportunities.
Row Labels In Person Remote Work Grand Total
Airport 624,000$ 624,000$
General Fund 1,185,000$ 348,500$ 1,533,500$
IMS 36,500$ 36,500$
Public Utilities 620,000$ 500$ 620,500$
RDA 8,000$ 11,000$ 19,000$
Sustainability 90,500$ 4,500$ 95,000$
Grand Total 2,527,500$ 401,000$ 2,928,500$
Total of General Fund reimbursement 1,193,000$
Project Timeline:
Set Date: May 4, 2021
1st Briefing: May 11, 2021
Public Hearing: May 18, 2021
2nd Briefing: June 1, 2021
Potential Action: June 1, 2021
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The Administration determined that the $2.5 million approved in Budget Amendment #7 to replace the Central Plant
boilers is not an allowable use of ARPA dollars under existing Treasury guidance.
$680,284 Remaining Budget for the Salt Laker Card (Raise Up SLC Program)
At the May 11 briefing, Council Members discussed the importance of spending all the remaining CARES Act funds
before the September 2021 deadline. Two options were mentioned during the discussion to change the
eligibility criteria and/or provide a second round of $500 payments. The Administration recommends the full
remaining budget be used to provide a second round of $500 payments to existing debit card holders. Newly issued
debit cards would have a $1,000 balance. Reloading existing cards would spend approximately $600,000. The
remaining approximately $80,000 would be used on new cards and program administration costs.
Changing the eligibility criteria could require contracting with other nonprofits, reaching households that would qualify
and spending the full remaining budget within less than four months. The complexity of this approach would depend on
what population(s) the Council wants to target for new criteria. Another option would be a hybrid approach of expanded
criteria and reloading existing cards (could be less than $500). Changes to the program under any of these approaches
could be a Council-added item to this budget amendment to approve the new scope of how the funds may be used.
Policy Question: The Council may wish to discuss with the Administration which approach is
preferred for the remaining budget. If changing eligibility criteria, then the Council may also wish to
identify who would qualify given the upcoming deadline.
Three Pending Updates to the City’s Impact Fees Plan (Parks, Fire and Police sections)
At the May 11 briefing, Council Members asked about the status of updating the three remaining sections of the Impact
Fees Plan. The Administration reports the consultant completed updates to the fire and parks sections. After the
proposed updates are reviewed (and any adjustments requested by the Administration), they will be transmitted to the
Council for consideration.
An update to the police section is in development. A dataset has been gathered which will serve as the basis for
calculating new police impact fees by land use type. The Administration is determining future capital needs for the
Police Departments, how those relate to population growth and what percentage of the project would be eligible for
impact fee funding. A proposal is expected to be transmitted to the Council in the summer.
Note that the Council approved an update to the transportation section last year to allow impact fees to be leveraged
with the 2018 voter-approved Streets Reconstruction Bond. This allow combining the two funding sources to
reconstruct more streets with more amenities to advance the complete streets ordinance and helps avoid expiring
transportation impact fees.
Policy Question: The Council may wish to ask the Administration to include Fire vehicles as an
eligible cost in the forthcoming update to the fire section of the Impact Fee Plan based on discussions
during the Fleet Division budget briefing.
A-9: 911-ETM Security Platform – ($41,138 – E911 Fund)
At the May 11 briefing, the Administration provided an update that this item would have ongoing costs of $25,990
annually. This includes $25,200 for monitoring services and another $790 for an extended warranty.
Budget Amendment Number Nine includes requested changes to seven funds. Total expenditures are $10,039,223
including $390,659 from Fund Balance. If this budget amendment is approved as requested by the Administration, then
the amount available in Fund Balance above the 13% minimum target would be $6,754,062. There are a total of 17 items
in this amendment, including five in Section A (note that this doesn’t count four items removed prior to transmittal).
Revenues Update
The Administration has provided the following information regarding City revenues: “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
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Permits as well as a $1.1 million over adopted budget 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 at 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.
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Fund Balance Update
Fund Balance remains above fifteen percent, after projected use of fund balance in the current amendment and
the reduction in projected revenues.
CITY COUNCIL OF SALT LAKE CITY
451 SOUTH STATE STREET, ROOM 304
P.O. BOX 145476, SALT LAKE CITY, UTAH 84114-5476
COUNCIL.SLCGOV.COM
TEL 801-535-7600 FAX 801-535-7651
Salt Laker Card Raise Up SLC Program Update
See Attachment 2 for a budget update through March 2021
In budget amendments #2 and #4 the Council approved a total of $1,426,264 for this program. The program has
received $178,184 in donations from other organizations and individuals for a total budget of $1,604,448.
The Community Foundation of Utah provides $500 pre-paid debit cards to other community-based organizations
working with undocumented populations. The recipients are at or below the federal poverty line and mostly
undocumented or mixed-status households where one family member is undocumented. Funding is targeted to City
residents on a first come first served basis.
When the Council approved funding last year the program expected to provide $500 cards to approximately 2,700
households that were ineligible for federal stimulus payments. Since then the Federal Government under a new
administration changed the eligibility criteria for stimulus payments. The criteria were expanded to include mixed-
status households. As a result, the number of Salt Lake City households eligible for the Salt Laker Card was
significantly reduced; a household may only receive the federal stimulus or a Salt Laker Card. Approximately 1,000
households have received a pre-paid debit card under the program.
As of March 31, 2021, the program spent nearly $500,000 on the pre-paid debit cards, another $349,000 is
currently available but not distributed pre-paid debit cards and $75,164 was spent on administration and
promotion expenses. This leaves a remaining unused budget of $680,284.
Policy Questions:
Deadline to Use CARES Funds – The Council may wish to ask the Administration if unused funds will need
to be returned to the Federal Government at a certain date.
Alternative Uses for $680,284 Remaining Budget – The Council may wish to ask if the Administration has
a recommendation for how to use the remaining budget or may wish to discuss other CARES-eligible
Council priorities. The Council may also wish to ask the Administration if the City has expenses eligible
under the CARES Act which did not receive funding in earlier budget amendments and could use the
funding this fiscal year.
Amending Appointed Pay Plan
On April 20 the Council amended the Appointed Pay Plan. The Administration is requesting another amendment to
recognize an existing Deputy Chief of Staff in the Mayor’s Office. The position is already listed on the staffing
document and was funded in the Council-adopted FY21 annual budget. The position has been vacant this fiscal
year. Amending the Appointed Pay Plan to recognize the existing position is a housekeeping correction. If the
Council supports this amendment, then it could be scheduled for a vote as soon as May 18.
Impact Fees Update
The Administration provided a summary of impact fee tracking, details on refunding amounts and dates and lists of
unfinished projects with impact fee funding. The information is current as of April 1, 2021. $1,718 of police impact
fees are scheduled to expire in April. The Administration reports work is nearing completion to update the fire and
parks sections of the impact fee plan. Eligible projects for police impact fees are being identified.
Type Unallocated Cash
“Available to Spend”Next Refund Trigger Date Amount of Expiring
Impact Fees
Fire $930,142 More than a year away -
Parks $7,097,114 More than a year away -
Police $395,285 April 2021 $1,718
Transportation $5,013,594 More than a year away -
Note: Encumbrances are an administrative function when impact fees are held under a contract
Section A: New Items
(note: to expedite the processing of this staff report, staff has included the Administration’s descriptions from the
transmittal for some of these items)
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A-1: Withdrawn Prior to Transmittal
A-2: Withdrawn Prior to Transmittal
A-3: Withdrawn Prior to Transmittal
A-4: Withdrawn Prior to Transmittal
A-5: Budgeting for Inland Port Tax Revenue ($ - 0 - Budget Neutral)
As part of the City's annual financial audit, the City was informed it needs to budget and account for City tax
revenue within 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 expenditure account recognizing the pass-through, 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 $483,242 in anticipated revenue. At the time of writing Budget Amendment #7, the
City did not know when actual tax revenue would be determined. The final revenue allocation was received on
March 30.
A-6: Budgeting for Convention Hotel Tax Revenue ($ - 0 - Budget Neutral)
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 expenditure account, so City revenue is not overstated. This amendment is for the $10,116 in
anticipated revenue.
The hotel is being built on County-owned property. This means the property was tax-exempt and became taxable
with the hotel construction. The GOED Development Board adopted a motion on November 6, 2018 which
approved the following incentive package under authority of Utah Code 63N-2-503.5. Approve Salt Lake City CH,
LLC for a post-performance, New Convention Facility Development, Incentive consisting of:
Up to 100% of the new incremental State Sales Tax not to exceed $75,000,000 over 20 years
Up to 100% of local (city and county) sales tax and property tax over 25 years
Including conveyance of land from Salt Lake County to Salt Lake City CH, LLC
State law includes language to hold the Redevelopment Agency (RDA) harmless for existing debt obligations
(bonds). Some hotel increment could be used to meet RDA bond payments if needed in the future. The County is
required to provide an annual report identifying tax increment generated by the hotel property. See Attachment 1
for a letter from the Salt Lake County Auditor that provides a breakdown of tax increment revenues being diverted
by taxing entity.
A-7: Presumption for CARES Act Funding – ($-293,067 – General Fund)
The Council approved the use of unspent CARES funds for Fire personnel expenses. This amendment removes
personnel expenses in Fire that were used for this method and passes the eligible budget from previously budgeted
line items to Fire. Note that this item is related to items A-8 and E-2 below. The Administration provided the
following accounting summary:
1. Salt Lake City received a 3rd bucket of federal money in December. This needed to be spent by the 21st of
December and reported to Salt Lake County. This amount was $150,000.
2. Once all the actuals had been expensed for both the internet allowance and the hazard pay there was
remaining budget. This amount needs to also be accounted for by December 21st, 2020 to Salt Lake County,
and those remaining dollars were accounted for through Fire personnel expenses.
3. The Fire personnel services were used for both totals above.
4. Since these the expenses were reduced in the Fire Department the General Fund budget needs to be
reduced as well
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5. This funding then becomes available to use for a General Fund use. The administration is requesting to use
this funding to accommodate the Emergency Management Division relocating to the Fire Department.
A-8: Fire Emergency Management Office Build Out – ($293,067 – General Fund)
The Administration is proposing to use the third round of CARES Act funding ($150,000) and the remaining
unspent amounts from the first two round ($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.
A-9: 911-ETM Security Platform – ($41,138 – E911 Fund)
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
Additional information such as whether or not there is an annual cost was forthcoming at the time of publishing
this staff report.
Section B: Grants for Existing Staff Resources Section
(None)
Section C: Grants for New Staff Resources Section
(None)
Section D: Housekeeping
D-1: Police Impact Fee Refund – ($510,828 – Police Impact Fees)
The City Council set aside funding for the purchase of property for an East Side Precinct using Police Impact Fees.
The intended property did not work for an eastside police precinct and refunds of the impact fees are now required.
These refunds will be funded primarily with previous unclaimed refunds. The Council may wish to inquire if the
Administration is continuing to pursue an East Side Precinct given evolving conversations about the overall Public
Safety service delivery model.
D-2: Moving Transportation CIP Projects to CIP Fund – ($8,695,770 – CIP Fund)
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.
Note that all these funds are from the County quarter cent sales tax for transportation.
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D-3: Transfer CIP Funds to Refuse Fund – ($46,982 – CIP Fund)
The Department of Sustainability is requesting a budget amendment to transfer $46,982 from CIP to the
Environment and Energy Fund, reflecting the closing out of a previously funded project. During FY19 the
Department of Sustainability transferred $240,000 to CIP to be used in conjunction with a Rocky Mountain Power
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).
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 – ($917,854 – CIP
Fund)
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 an overall fund for bond contingencies. 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 funds so the bond funds can
be expended on upcoming bond road projects.
D-5: Corrections for Debt Transfer Errors in Original Adopted Budget – ($78,291 – Fund Balance
for Debt Service)
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 – ($200,000 – Donation Fund)
There is a strong possibility that before the year-end the City 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 underbudget 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, the City 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.
D-7: Fire Department – Reimbursement for Wildland/Search & Rescue Deployments – ($230,683 –
General Fund)
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.
Expenses
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
Revenues/Reimbursements Received
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Hurricane Laura 2/24/2021 $59,328.56
Oregon Search & Rescue 2/24/2021 $167,688.39
Utah County Ridge Fire 3/2/2021 $3,666.00
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 – ($59,126 – General Fund)
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
D-9: Fire Department COVID Costs – ($605,435 – General Fund)
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 – ($55,365 – CIP Fund)
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.
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E-2: CARES ACT Third Tranche – ($150,000 – Grant Fund)
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.
Section F: Donations
(None)
Section G: Council Consent Agenda No. 3 – Grant Awards
G-1: Utah State Department of Public Safety, Bureau of Forensic Services, FY20 Paul Coverdell
Forensic Science Improvement Grant Program ($19,500 – Grant Fund)
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
(None)
ATTACHMENTS
1. County Auditor Letter on Convention Hotel 2020 Tax Increment Diversion
2. Salt Laker Card Budget Update through March 2021
ACRONYMS
CARES Act – Coronavirus Aid, Relief, and Economic Security Act
CATNIP Fund – (formerly) County Active Transportation Fund
CIP – Capital Improvement Program
CIT – Crisis Intervention Team
ERPL – Emergency Response Pandemic Leave
FEMA – Federal Emergency Management Agency
FOF – Funding Our Future
FY – Fiscal Year
GF – General Fund
MRT – Medical Response Team
OT – Overtime
PSB – Public Safety Building
RDA – Redevelopment Agency
UBFS – Utah Department of Public Safety’s Bureau of Forensic Services
USAR – Utah Search and Rescue
SCOTT TINGLEY
CIA, CGAP
Salt Lake County Auditor
STingley@slco.org
CHERYLANN JOHNSON
MBA, CIA, CFE
Chief Deputy Auditor
CAJohnson@slco.org
ROSWELL ROGERS
Senior Advisor
RRogers@slco.org
STUART TSAI
JD, MPA
Property Tax
Division Administrator
STsai@slco.org
SHAWNA AHLBORN
Audit Services
Division Administrator
SAhlborn@slco.org
OFFICE OF THE
SALT LAKE COUNTY
AUDITOR
2001 S State Street, N3-300
PO Box 144575
Salt Lake City, UT 84114-4575
(385) 468-7200; TTY 711
1-866-498-4955 / fax
March 29, 2021
Redevelopment Agency of Salt Lake City
Danny Walz
Chief Operating Officer
451 South State St, Room 418
Salt Lake City, UT 84114
Dear Danny Walz,
Pursuant to Utah Code Ann. § 63N-2-508 of the “New Convention Facility Development
Incentives,” Salt Lake County shall retain incremental property tax revenue (IPTR) for tax
year 2020. This reduces any tax increment financing that otherwise would have been
paid to the host agency. Incremental value and revenue from an increase in the taxable
value of hotel property are used as adjustments in the certified tax rate calculation
pursuant to UCA § 59-2-924.
For transparency of the use of taxpayer monies and to assist you with your budget
preparation, our office is providing you with IPTR information.
If you have questions on IPTR, please contact Greg Folta in the Salt Lake County Mayor’s
Office of Financial Administration at (385) 468-7076, or gfolta@slco.org.
Sincerely,
Scott Tingley, CIA, CGAP
Salt Lake County Auditor
Enclosures
INCREMENTAL PROPERTY TAX REVENUE - CONVENTION HOTEL TAX YEAR 2020
ENTITY
Incremental
Property Tax
Revenue
Central Utah Water Conservancy 1,143
County Assessing & Collecting Levy 600
Metropolitan Water District Of Salt Lake & Sandy (Slc) 757
Multi County Assessing & Collecting Levy 34
Salt Lake City 10,116
Salt Lake City Library 1,952
Salt Lake City Mosquito Abatement 349
Salt Lake City School 9,538
Salt Lake County Bond Interest & Sinking Fund 660
Salt Lake County Capital Improvement 206
Salt Lake County Clark Planetarium 74
Salt Lake County Flood Control 166
Salt Lake County General Fund 4,021
Salt Lake County Government Immunity 43
Salt Lake County Health Department 397
State Basic School Levy - Salt Lake City 4,652
Utah Charter School - Salt Lake City 231
Grand Total 34,939
Office of the Salt Lake County Auditor 3/25/2021
Income Statement 8/1/2020-3/31/2021
Fund: Salt Lake City Equity Fund
Type Account Total Notes
Revenue
Support
Donation from Salt Lake City Corporation (CARES) 1,401,264.00
Donation from Salt Lake City Corporation 25,000.00
Donation from Salt Lake City Corporation (Muslim League) 50,000.00
Donation from Salt Lake County 25,000.00
Individual/Foundation contributions (checks, Stripe) 103,184.68
Total Revenue $1,604,448.68
Expenses
Expense
Raise UP SLC Distribution 849,000.00
Utah Community Action 283,000.00 Card funds
Comunidades Unidas 283,000.00 Card funds
University Neighborhood Partners 283,000.00 Card funds
Raise Up SLC Admin Grant 14,865.00
Utah Community Action 5,000.00
Comunidades Unidas 9,865.00
Accounts Payable 17,064.31
Love Communication 15,006.00 Initiative promotion
Goodworld 1,148.31 Donation portal management
Inlingua Utah 910.00 Translation services
Bank/CC Fees 272.03
Community Foundation of Utah Admin Fee Expense 42,962.85
Total Expenses $924,164.19
Change in Net Assets $680,284.49