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016 of 1995 - Amending Salt Lake City Ordinance No. 46 of 1994 which adopted the Final Budget of Salt Lake City, i0 95-1 B 94-1 SALT LAKE CITY ORDINANCE No. 16 of 1995 (Amending Salt Lake City Ordinance No. 46 of 1994 which adopted the Final Budget of Salt Lake City, including the employment staffing document, for Fiscal Year 1994-95) AN ORDINANCE AMENDING SALT LAKE CITY ORDINANCE NO. 46 OF 1994 WHICH APPROVED, RATIFIED AND FINALIZED THE BUDGET OF SALT LAKE CITY, UTAH, INCLUDING THE EMPLOYMENT STAFFING DOCUMENT, FOR THE FISCAL YEAR BEGINNING JULY 1, 1994 AND ENDING JUNE 30, 1995. PREAMBLE On June 14, 1994, the Salt Lake City Council approved, ratified and finalized the budget of Salt Lake City, Utah, including the employment staffing document, for the fiscal year beginning July 1, 1994 and ending June 30, 1995, in accordance with the requirements of Section 118, Chapter 6, Title 10 of the Utah Code Annotated, and said budget, including the employment staffing document, was approved by the Mayor of Salt Lake City, Utah. The Director of Management Services, 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, copies of which are attached hereto, for consideration by the City Council and inspection by the public. The City Council fixed a time and place for a public hearing to be held on February 21, 1995 to consider the attached proposed amendments to the budget, including the employment staffing document, and ordered notice thereof be published as required by law. Notice of said public hearing to consider the amendments to said budget, including the employment staffing document, was duly published and a public hearing to consider the attached amendments to said budget, including the employment staffing document, was held on February 21, 1995, in accordance with said notice at which hearing all interested parties for and against the budget amendment proposals were heard and all comments were duly considered by the City Council. All conditions precedent to amend said budget, including the employment staffing document, 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 budget of Salt Lake City, including the employment staffing document, as approved, ratified and finalized by Salt Lake City Ordinance No. 46 of 1994. SECTION 2. Adoption of Amendments. The budget amendments, including amendments to the employment staffing document, 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 employment staffing document, for the fiscal year beginning July 1, 1994 and ending June 30, 1995, in accordance with the requirements of Section 128, Chapter 6, Title 10, of the Utah Code Annotated. 2 SECTION 3. Certification to Utah State Auditor. The Director of the City's Management Services Department, acting as the City's Budget Officer, is authorized and directed to certify and file a copy of said budget amendments, including amendments to the employment staffing document, with the Utah State Auditor. SECTION 4. 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 5. Effective Date. This Ordinance shall take effect on its first publication. Passed by the City Council of Salt Lake City, Utah, this 21 day of ATTEST: FPhrnary i • tk p 6144 e-,.._ Chief Deput RECORDER 3 , 1995. APPRQVEn AS TO FORM Sait Lake City Attarney's Ot iet3 Date ? ,C Transmitted to the Mayor on February 21, 1995 Mayor's Action: ATTEST: Publish XX Approveoed PUTY CIT R CORDER MAYOR of 1995. 1995 4 Issues in Budget Amendment #4 Policy & Budget 1-Comprehensive Communities Program Grant -$897,378 2-Veterans Retraining Funds Reimbursement $27,000 3-Police Overtime/Court Time/Drug Screening $263,000 4-Hogle Zoo Building Fee Rebate $1,748 5-Moving Expenses for City Engineering $151,181 6-Correction of Truck Inspection Enforcement Grant $4,564 7-Recreation Program Adjustments $480,395 General Fund Reimbursement to Golf $860,608 8-G.R.E.A.T Program $10,000 9-Refuse Collection Encumbrances $18,000 10-Airport Capital Improvements $10,631,200 11-Accounting System Maintenance Agreement $49,901 12-Asset Forfeiture Explorer Scout Post Program $7,000 13-E911 $203,500 14-Downtown Economic District Prior Year Expense $36,000 15-Information Management Services Contributed Capital $543,765 16-Information Management Services Mainframe Migration $200,000 Capital Planning and Programming New Funding Projects: National Performance Review Lab $50,000 HOPWA Grant $389,000 Central Business District Beautification $1,200,000 Program Income Projects: HED/CDBG Rehabilitation Loan Program $191,288 Housing Trust Fund $86,112 Economic Development RLF Loan Repayment Program $8,254 Sidewalk SID Rose Park $600,000 2 KATHY RICCI S1 , `+y I.. % TlY GORRIO. DEEDEE CORRADINI DIRECTOR MAYOR COMMUNITY AND ECONOMIC DEVELOPMENT CAPITAL PLANNING AND PROGRAMMING February 10, 1995 To: Steve Fawcett From: Kathy Ricci Re: February 1995 Budget Opening Recommendation: That you transmit the requested budget amendments to the Mayor and the Salt Lake City Council for their consideration at the February 1995 Budget Opening. Issue #1 - Establishing New Projects 1. The following action establishes the budget for the National Performance Review Lab (NPR). The NPR Lab will develop and demonstrate an approach for enhancing the delivery of Federal support designed to help troubled neighborhoods. The local administration of the NPR Lab program for Salt Lake City is a joint effort of the Mayor's Office, Department of Community and Economic Development, Police Department, and the Health Education Department of the University of Utah. The program targets the Weed & Seed application neighborhoods: Fairpark, Poplar Grove, and Glendale. SOURCE of FUNDS PROJECTS DECREASE INCREASE U.S Dept of Justice National Performance Review $ 50,000(E) (New Project) Lab (NPR) 50,000(R) TOTALS $ 50,000(E) 50, 000(R) 2. The following establishes a budget for the HOPWA Grant, Housing Opportunities for Persons With Aids. Salt Lake City, the State of Utah and two non -profits received a $389,000 Grant to provide housing for persons with aids. These funds will provide for the purchase and rehabilitation of four two bedroom apartments, as well as supportive services for 3 years. The funds are initially allocated to the State who will then pass them through to the City. The City will administer and monitor the grant. 451 SOUTH STATE STREET, ROOM 406, SALT LAKE CITY, UTAH 1341 1 1 TELEPHONE: 601 -535-7902 TDD: 601 -535-6021 RECYCLED PAPER Page 2 SOURCE o f FUNDS PROJECTS :::DECREASE INCREASE State of Utah HOPWA Grant $ 389,000(E) (New Project) 389,000(R) TOTALS $ 389,000(E) 389,000(R) 3. A budget is being established for the 1995 Central Business District Beautification projects. The locations are as follows: 200 West - 200 South to 300 South 200 West - 300 South to 400 South 400 South - 200 West to West Temple 400 West - 200 South to 300 South 400 West - 300 South to 400 South 200 South - 200 West to 300 West The project will consist of construction of beautification improvements. Funding will come from the Redevelopment Agency and property owner assessments. SOURCE of FUNDS PROJECTS . DECREASE INCREASE Redevelopment Agency Central Bus. Dist. $ 625,000(E) (New Project) Beautification - RDA 625,000(R) Property Owners Central Bus. Dist. 525,000(E) (New Project) Beautification - Private 525,000(R) TOTALS $ 1,150,000(E) 1,150,000(R) 4. This action establishes a budget for CBD Beautification. The location of the work is as follows: 200 South to 300 South and 300 West to 400 West. The work will include whatever beautification needs to be done on the 4 faces and on Pierpont Avenue. It will also include a walkway element connecting Pierpont Avenue to 200 South. The Redevelopment Agency will fund this project. SOURCE of FUNDS PROJECTS DECREASE INCREASE Redevelopment Agency CBD Beautification - RDA $ 50,000(E) (New Project) Job 106004 50,000(R) TOTALS $ 50,000(E) 50, 000(R) Page 3 Issue #2 - Program Income 1. The following projects have received or will receive program income from repayments of loans or reimbursement of costs. We are now reallocating these funds back to the individual programs from which they were received. The specific budget revision necessary to implement this recommendation is as follows: SOURCE of FUNDS PROJECTS DECREASE INCREASE >. Loan Repayment HED CDBG Rehabilitation $ 191,288.00(E) (78-20010) Loan Repayments 191,288.00(R) Loan Repayments Housing Trust Fund 86,112.00(E) (72-17004) Loan Repayments 86,112.00(R) Loan Repayments Economic Development RLF 8,253.96(E) (72-15607) Loan Repayments 8,253.96(R) TOTALS $ 285,653.96(E) 285,653.96(R) 2. The sale of Fire Station # 1 has now occurred and the City is receiving the $600,000 from Zion Securities. These anticipated funds were approved to pay for the Sidewalk SID in Rose Park. The following action establishes a budget for the $600,000 in CIP Sidewalk account. The final allocation of funds will occur when the property adjacent to the new Fire Station # 1 is sold. SOURCE of FUNDS PROJECTS DECREASE INCREASE Proceeds from Sale of Sidewalk SID Rose Park $ 600,000(E) Old Fire Station #1 600,000(R) (83-93001) TOTALS $ 600,000(E) 600,000(R) General Fund Items: Issue #1-Comprehensive Communities Program Grant Adjustment to Original Appropriation -$897,378 Grant Funds $255,000 Fleet Fund Revenue The Comprehensive Communities Program Grant budget was added in the December budget opening. The total grant amount approved was $2,193,000. This grant covers two Fiscal Years. The total first year funding is $687,872 and the second year funding is $1,505,128. The current Fiscal Year is the first year of funding. The budget is allocated in total between the Police Department at $1,195,900, the City Prosecutors Office at $192,200, the Mayor's Office for grant administration at $126,566, the Salt Lake City School District at $125,000, the Boys and Girls Club at $250,000, and the Juvenile Court at $303,334. In December the exact allocation for Police and the Prosecutors was not known but we did know that the grant had been approved and needed to begin some preliminary expensing for hiring, etc. Instead of allocating just the current year amount of the grant the entire two Fiscal Years were added. This adjustment will correct those appropriations and allocate the funds based on the final program plan. The total amount will be reduced, thus reflecting the adjustment from two years to one, from $1,453,000 to $555,622 for a difference of -$897,378. The Fleet Management Fund will increase by $225,000 for the purchase of the vehicles. That amount is in the total allocated to Police. We will not allocate the amounts held and distributed to the non Salt Lake City entities participating in the grant. 3 The adjustment necessary to amend the budget is as follows: Fund Department/Category Decrease Increase General Police Department $1,233,000(R) Fund $1,233,000(E) General Police Department: Fund Personal Services $204,468(E) Transfer to Fleet $225,000(E) Equipment $41,214(E) General City Attorney/Prosecutor $220,000(R) Fund $220,000(E) General City Attorney/Prosecutor: Fund Personal Services $22,140(E) Equipment $12, 750(E) Other Expenses $5,000(E) General Mayor's Office: Fund Personal Services $29,150(E) Equipment $6,000(E) Other Expenses $9,900(E) General Grant Revenue $555,622(R) Fund Fleet Transfer from General Fund $225,000(R) Fund Capital Outlay $225,000(E) Totals General Fund $1,453,000(E) $555,622(E) $1,453,000(R) $555,622(R) Issue #2-Veterans Retraining Funds Reimbursement $27,000 Federal Reimbursement The Police Department has received veterans retraining program funds of $27,000. Three police recruits hired in June 1994 are eligible for this program. The amount will partially offset the cost of the officers' training. The adjustment necessary to amend the budget is as follows: Fund Department/Category Decrease Increase General Police Department: Fund Other Expenses $27,000(E) General Intergovernmental Reimb. rev. $27,000(E) Fund Totals General Fund $27,000(E) $27,000(R) 4 Issue #3-Police Overtime/Court Time/Drug Screening $263,000 General Fund Asset Forfeiture Fund An error in the salary projection system created a shortfall of $209,000 in the Police Departments' budget. The Department feels it would be able to cover this shortfall but has expended other funds for overtime enforcement efforts in target areas and is experiencing more court time appearances of officers which has increased the amount needed for this beyond the amount increased in the budget originally. Additionally, the obligation to pay for pre employment physicals, drug screening, annual police officer health physicals, and hepatitis vaccinations was transferred from Human Resources to the Police Department. The existing budget transferred from Human Resources was inadequate to cover the entire cost of these medical procedures. The Police Department does not have adequate remaining funds to absorb the estimated cost of this program. Because of these additional items it is necessary to budget the amount shorted to prevent the Department from experiencing an unfavorable expense to budget variance at the end of the fiscal year. It is requested that $209,000 of anticipated additional revenue from property tax be added to the budget to offset this increase. Further, an additional $54,000 will be used from the Asset Forfeiture Fund for overtime use related to narcotics activity in Pioneer Park and the area of west North Temple. The adjustment necessary to amend the budget is as follows: Fund Department/Category Decrease Increase _ General Police Department: $263,000(E) Fund Personal Services General Property Tax revenue $209,000(R) Fund Fund Transfer from Asset Forfeiture General Fund $54,000(R) Asset Transfer to General Fund $54,000(E) Forfeiture Fund Totals General Fund $263,000(E) $263,000(R) Asset Forfeiture Fund $54,000(E) 5 Issue #4-Hogle Zoo Building Fee Rebate $1,748 General Fund Hogle Zoo is constructing a greenhouse/butterfly exhibit building. Because the Zoo is located on City property they have requested that building permit fees be waived. It is City policy not to waive building permit fees. However, the City can rebate the fees paid to public entities, such as the Zoo. It is requested that the permit fee revenue paid by the Zoo in January and an expenditure budget for rebating the value of this fee be amended to allow this transaction to occur. The adjustment necessary to amend the budget is as follows: Fund Department/Category Decrease Increase General Refunds $1,748(E) Fund General Permit Fees $1,748(R) Fund Totals General Fund $1,748(E) $1,748(R) Issue #5-Moving Expenses for City Engineering $151,181 General Fund During budget discussions a request was made to allocate funds to pay for moving costs for IMS and Engineering because the State would displace those agencies when demolition began on their rented buildings in preparation for the new court complex. The funds were not approved because there was some discussion about whether or not the State would allow us to stay in the facilities until July 1, 1995. We are not going to be able to do this so the appropriation to cover the relocation cost for moving expenses of $34,427, computer of $41,950, data communication lines of $26,700, equipment (which is currently not feasible to to be moved because of age or because adequate ventilation is not available in the new facility for the type of chemical used in the old machine process) of $38,000, and higher rent of $10,104, is necessary at this time. The amount requested of $151,181 is the amount estimated to move engineering. It is recommended to increase our estimate of property tax revenue based on our final numbers from the tax commission in June and use this to fund the move. 6 . The adjustment necessary to amend the budget is as follows: Fund Department/Category Decrease Increase General Moving Expenses, etc. $151,181(E) Fund General Property Tax revenue $151,181(R) Fund Totals General Fund $151,181(E) $151,181(R) Issue #6-Correction of Truck Inspection Enforcement Grant $4,564 Grant Fund When this grant was budgeted for in December, the amount was for $33,910 and should have been for $38,474. This adjustment will correct the error. The adjustment necessary to amend the budget is as follows: Fund Department/Category Decrease Increase General Police Department: Fund operating expenses $4,564(E) General Grant revenue $4,564(R) Fund Totals General Fund $4,564(E) $4,564(R) Issue #7-Recreation Program Adjustments $480,395 General Fund Revenue $860,608 General Fund Balance In Fiscal Year 1992-93 recreation programs were combined with golf programs and funded from revenue in the newly created Recreation Fund. Since then the golf funding sources have supported recreation programs as follows: FY 1992-93 $456,390 FY 1993-94 $404,218 Total $860,608 . Current data demonstrate assumptions made in the Golf Strategic Plan were premature concerning golf profitability, therefore it is proposed to recreate the Golf Fund and pay back $860,608 from General Fund balance. It is further proposed to separate recreation programs from the golf fund and once again make them general fund programs supported by general fund revenue. The impact on the current fiscal year budget is as follows: Golf Fund Revenue Golf Fund Expense General Fund Revenue General Fund Expense - $1,542,616 - $2,069,695 $1,589,300 $2,069,695 Allowing for adjustments in personal services, Risk Management premiums and recreation program revenue, the needed additional budget from the general fund is $480,395. The adjustment necessary to amend the budget is as follows: Fund Department/Category Decrease Increase Recreation Non Golf Expenditures $2,069,695(E) Fund Non Golf Revenue $1,542,616(R) General Recreation Program Exp. $2,069,695(E) Fund Recreation Program Rev. $1,589,300(R) Property Tax Revenue $480,395(R) Golf Fund Transfer from General Fund $860,608(R) Totals Recreation Fund $2,069,695(E) $1,542,616(R) General Fund $2,069,695(E) $2,069,695(R) Golf Fund $860,608(R) Issue #8-G.R.E.A.T Program $10,000 Private Donation The Gang Resistance Education and Training Program received $10,000 for training supplies. this adjustment will allow those purchases. 8 ' . The adjustment necessary to amend the budget is as follows: Fund Department/Category Decrease Increase General Police Dept. supplies $10,000(E) Fund General Private Donations $10,000(R) Fund Totals General Fund $10,000(E) $10,000(R) Other Funds Items: Issue #9-Refuse Collection Encumbrances $18,000 Refuse Collection Fund Balance Refuse containers ordered in fiscal year 1994 were not received and paid for until this fiscal year. By accounting rule the appropriation lapsed last fiscal year and therefore to cover this expense the amount must be appropriated again. Revenue collected to cover this expenditure originally is part of fund balance and therefore fund balance is sufficient to cover this appropriation. The adjustment necessary to amend the budget is as follows: Fund Department/Category Decrease Increase Refuse Fund Capital Outlay $18,000(E) Totals Refuse Fund $18,000(E) Issue #10-Airport Capital Improvements $10,631,200 Airport Fund Reserves The Airport Authority is requesting an additional appropriation for capital construction projects. New projects needed will require $3,667,000. Adjustments to 10 existing project budgets will require $6,964,200. Funding for these projects is expected from passenger facility charges and Series 1994A Airport Revenue bonds. A copy of the project detail is attached. The adjustment necessary to amend the budget is as follows: 9 Fund Department/Category Decrease Increase Airport Fund Capital Improvements $10,631,200(E) Totals Airport Fund $10,631,200(E) Issue #11-Accounting System Maintenance Agreement $49,901 Various City Funds $2,601 General Fund The annual maintenance agreement for the Hardware and Software applicable to the accounting system needs to be paid. The budget for this expense is in various funds set aside to make the payment. The CIP fund will make the payment so the budget needs to be increased to cover the expenditures. The total needed is $49,901. It is necessary for the General Fund to contribute an additional $2,601, which is difference between the current General Fund amount budgeted and the amount actually needed. It is proposed to take this additional amount from contingency. 10 The adjustment necessary to amend the budget is as follows: Fund Department/Category Decrease Increase Capital Capital Improvements $49,901(E) Projects Fund Capital Transfer In from: Projects Water Fund $8,475(R) Fund Sewer Fund $6,580(R) Storm Water Fund $420(R) Airport Fund $14,990(R) Refuse Collection Fund $810(R) Golf Fund $3,540(R) Data Processing Fund $2,215(R) Telephone Fund $710(R) Fleet Fund $5,920(R) Risk Management Fund $2,200(R) Redevelopment Agency $1,440(R) General Fund Contingency $2,601(R) General Non Dept./Contingency $2,601(E) Fund Transfer to CIP $2,601(E) Totals Capital Projects Fund $49,901(E) $49,901(R) General Fund $2,601(E) $2,601(E) Issue #12-Asset Forfeiture Explorer Scout Post Program $7,000 Asset Forfeiture Fund Reserves The Police Department is proposing to spend $7,000 to support a community sponsored Explorer Scout post. This program of community involvement continues the Department's efforts to provide alternatives for involvement by youth in narcotics and gang associations. Funding for the program will come from the Asset Forfeiture Fund which derives its proceeds from seizures of properties, etc. used in illegal drug activities. The adjustment necessary to amend the budget is as follows: Fund Department/Category Decrease Increase Asset Forfeiture Fund Donations $7,000(E) Totals Asset Forfeiture Fund $7,000(E) 11 Issue #13-E911 $203,500 E-911 Fund Balance $81,500 General Fund Revenue The E-911 Fund has been reserving funds to replace equipment as it depreciates and needs $122,000 to do so. This will come from reserves. Additionally, in fiscal 1994 the General Fund incurred dispatch expenses that were reimbursable but not paid at year end. An appropriation of $81,500 needs approved to allow this transfer to take place this fiscal year to pay this expense. There is sufficient reserves to do this. The adjustment necessary to amend the budget is as follows: Fund Department/Category Decrease Increase E-911 Capital Outlay $122,000(E) Fund Transfer to General Fund $81,500(E) General Transfer in $81,500(R) Fund Totals E-911 Fund $203,500(E) General Fund $81,500(R) Issue #14-Downtown Economic District Prior Year Expense $36,000 D.E.D. Fund Reserves During Fiscal Year 1994 the Downtown Economic District Fund total billings exceeded the amount appropriated by $36,000. This increase this Fiscal Year will allow that fund to cover those additional billings. There is sufficient cash reserves to cover this request and will have no negative impact on the condition of the fund. The adjustment necessary to amend the budget is as follows: Fund J Department/Category Decrease Increase D.E.D. Fund Operating Expenses $36,000(E) Totals D.E.D. Fund $36,000(E) 12 • Issue #15-Information Management Services Contributed Capital $543,765 I.M.S. Fund Balance The net result of this request is to move part of the Information Management Services Fund contributed capital to retained earnings. The technical reason for this change results from the Fund having some assets whose original cost is shown on the Comprehensive Annual Financial Report in the contributed capital section of fund equity, while depreciation of those same assets affects retained earnings. This results in the Fund's retained earnings being unfairly burdened with depreciation expense and appears in worse condition than it could be. In order to correct this appearance it is necessary to increase the General Fund revenue by $543,765, which reflects the return or repayment of contributed capital from IMS and an offsetting transfer from the General Fund of $543,765 to IMS, which reflects the amount needed to purchase the assets rather than have them contributed. The adjustment necessary to amend the budget is as follows: Fund Department/Category Decrease Increase IMS Transfer from General Fund $543,765(R) Fund General Interfund Revenue $543,765(R) Fund Transfer to IMS $543,765(E) Totals IMS Fund $543,765(R) General Fund $543,765(E) $543,765(R) Issue #16-Information Management Services Mainframe Migration $200,000 I.M.S. Fund Reserves In 1989 Salt Lake City embarked on s six year Master Plan which was the largest data processing project in the City's history. The major goal of this project was to remove all old mainframe computers and replace them with newer, more cost effective and efficient technology, utilizing networks and personal computers. In July 1992, completion the Master Plan accomplishments was shortened by one year and rescheduled for completion by July 1995. During that "migration" period many major accomplishments have occurred. New system development for mainframe computers was halted, one of the two mainframes was removed, a citywide network called "CITYNET" was installed, many systems have been migrated to the new network, the new accounting system (IFAS) was purchased and implemented, and new payroll/personnel system was implemented. Plans are to remove the last mainframe computer by July 1, 1995. We want to avoid any last minute surprises or problems, therefore it is necessary to appropriate $200,000 of the IMS Fund cash surplus for 13 temporary hourly staff and overtime funds for existing full time staff to assist with last minute programming changes necessary to complete the migration of systems from the mainframe to the network. No ongoing costs for this type of activity is required or expected. The adjustment necessary to amend the budget is as follows: Fund Department/Category Decrease Increase IMS Fund Personal Services $200,000(E) Totals IMS Fund $200,000(R) 14