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Council Provided Information - 4/11/2023CITY 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 COUNCIL STAFF REPORT CITY COUNCIL of SALT LAKE CITY TO:RDA Board Members FROM: Ben Luedtke Budget and Policy Analyst DATE:April 11, 2023 RE: Redevelopment Agency (RDA) Budget Amendment Number Three Fiscal Year (FY) 2023 ________________________________________________________________________________ RDA Budget Amendment Number Two includes requested changes to 15 project areas and funds. Total expenditures are $10,312,004 for 46 items in this amendment. Total revenues across all funding sources are $6.1 million more than budgeted. Two significant revenue decreases below budget are a $1.5 million drop in the Central Business District and a $1.3 million drop in the Housing Trust Fund. Most of the proposed items are true-up adjustments based on preliminary property tax increment numbers from Salt Lake County. The actual tax increment received could be adjusted up or down. An updated transmittal will be sent later this month or next when the final numbers are available. Note that in this staff report the amounts in red font are negative numbers. The annual budget uses a conservative forecasting of property tax increment which results in an end of fiscal year “true-up” budget amendment to recognize and adjust budgets based on actual tax increment revenues. The “Amended Budget Totals by Fund” section on pages 13-19 of the transmittal provides line-item detail of revenue and expense changes by project area and fund. The additional and background information section near the end of this staff report includes project area expiration dates, allowable uses of RDA funds per state law, and an update on the Board’s FY2023 legislative intent to review all RDA accounts. The Board may wish to reference Attachment 1 – The RDA’s Guiding Framework for evaluating and prioritizing budget requests. LEGALLY REQUIRED ITEMS Many items in the budget amendment are legal requirements for the RDA which mostly fall into three categories listed below. Detailed breakouts of the individual obligations within these line items can be requested from the Administration if Board Members would like additional information. Taxing entity payments which are pass throughs from the RDA to the School District or Salt Lake County as required by interlocal agreements. Property tax increment reimbursements to property owners that have agreements with the RDA. If certain conditions are met, then a portion of their property taxes is reimbursed. This is called post-performance because reimbursement is only provided after the property owner has met the conditions and the County Assessor confirms higher property values. State law affordable housing set aside which is required only for some project areas which mostly goes to the primary housing fund (can be used citywide for units with rent affordable to 80% AMI and below). Project Timeline: Set Date & 1st Briefing: April 11, 2023 Public Hearing & 2nd Briefing: May 9, 2023 Potential Action: May 9, or June 13, 2023 Page | 2 DISCRETIONARY ITEMS The items below are not legal requirements of the RDA. If desired, the Board could decide to take additional time to consider some or all the items below or could decline to fund any of the items. In recent years the Board’s preference has been to limit duplication of funding requests for items in the last budget amendment of the year and the proposed annual budget. This approach can provide the Board with greater flexibility to consider all competing needs and funding sources together. The Administration is working to implement this approach while transitioning to a new financial system. Holding accounts are typically for capital projects so the funding does not lapse to cash reserves at the end of the fiscal year, and the Board would need to approve specific uses at a future meeting. Transitioning between Financial Systems The City is transitioning to a new financial system as part of the WorkDay Enterprise Resource Planning software platform. The transition is expected to go live on July 1, 2023 to coincide with the start of FY2024. The RDA and Finance Department are working to reconcile and convert accounts between the old and new financial systems. As part this process, there are five transition holding accounts proposed in this budget amendment. The transition holding accounts reflect remaining property tax increment revenues above budget after meeting legally required expenses and anticipated obligations this fiscal year. This approach will be reflected in an updated transmittal. The Administration plans to return to the Board for a comprehensive review of all RDA accounts once the new financial system is implemented (per the Board’s FY2023 legislative intent in the Additional Info section for reference). The new system is expected to include improved tracking such as whether an account is for housing, commercial, or infrastructure so these categories can be easily shown across all project areas and funds. Administration Budget (All project areas contribute to the Administration budget. There is no policy guiding how the costs are shared between the project areas.) A. $360,000 increase to a new balance of $660,000 for the Operating and Maintenance budget. B. $288,671 increase to a new balance of $507,231 for the Charges and Services budget. Policy Questions: 1. Does the Board want to provide policy guidance for a) how RDA Administrative transfers are calculated from each project area, and b) how the RDA Administration budget should adjust when revenue is significantly different than expected? For example, administrative expenses may fluctuate unrelated to the activity and revenue from project areas. Because RDA revenues are estimated and can come in either higher or lower than projected, the Board may wish to discuss how those overages or shortfalls should be applied. A little more than half of the RDA Administration budget is for ongoing personnel costs (salary and benefits). The rest is used for property maintenance, operations, equipment, administrative fees, and charges and services. The CBD provides more than half of the revenue for the RDA Administration budget as shown in the table below. Overview of Revenues from Project Areas to the RDA Administration Budget Pro je c t A rea T ran sfer t o RDA A dm in ist rat i o n Bu d get Bu dg e t A m e n dm e n t #3 Fo re c ast V arian c e Pro je c t A rea T ran sfe r % o f T o t al 9 -Line 1 1 8,2 1 8$ 3 1 0 ,6 7 3$ 1 9 2 ,4 5 5$ 7 % Ce ntr al Bu sine ss Distr ic t 2 ,7 5 7 ,3 1 5$ 2 ,6 0 2 ,9 3 1$ (1 5 4 ,3 84 )$5 6 % De p o t Dist r ic t 5 9 9 ,9 3 8$ 83 5 ,5 4 0$ 2 3 5 ,6 0 2$ 1 8% Gr a nar y Distr ic t 9 5 ,0 3 2$ 1 6 3 ,0 9 9$ 6 8,0 6 7$ 4 % No r th Te m p le 4 4 ,4 0 5$ 9 9 ,5 83$ 5 5 ,1 7 8$ 2 % No r th Te m p le V iaduc t 1 8,0 7 7$ 4 2 ,884$ 2 4 ,80 7$ 1 % No r thw e st Quad r a nt 9 0 ,3 1 0$ 1 4 5 ,0 2 6$ 5 4 ,7 1 6$ 3 % Stadle r Ra il 7 ,2 4 2$ 7 ,4 2 6$ 1 84$ 0 % Stat e St r e e t 2 6 3 ,1 1 8$ 4 3 5 ,1 6 4$ 1 7 2 ,0 4 6$ 9 % We st Te m p le Ga te way *5 ,0 0 0$ 5 ,0 0 0$ -$ 0 % TOTA LS 3 ,9 9 8,6 5 5$ 4 ,6 4 7 ,3 2 6$ 6 4 8,6 7 1$ 1 0 0 % *Th is pro je c t a re a no lo ng e r c o lle c t s p ro pe rt y tax inc re m e nt. I nte re s t inc o m e is g e ne rat e d fro m u ns p e nt Page | 3 2. The Board may wish to ask for additional information about the $200,000 for a remodel of the RDA and Economic Development Department office space such as the project scope and cost breakout. Central Business District (CBD) C. (-$1,543,844) decrease in revenue from the adopted budget. As a result, there are three proposed corresponding reductions in expense budgets. A (-$929,306) decrease to a new balance of $12,357,345 for legally required taxing entity payments is based on the terms of those interlocal agreements. The other two proposed reductions are up to the Board’s determination: (-$154,384) decrease to a new balance of $2,602,931 for the CBD transfer to RDA Administration expenses which is available, and (-$463,153) decrease to a new balance of $270,908 for the property acquisition holding account. Policy Questions: 1. What is causing the $1.5 million or 6% decrease in CBD property tax increment revenue? The Administration mentions in the transmittal that the reduced property value assessments are potentially driven by hotels and shopping centers. There could also be an increase of property tax appeals. 2. What is the funding target to purchase property downtown? The Board may wish to discuss with the Administration how much funding would be needed to acquire property in the CBD and what policy goals could be advanced by such purchases. Block 70 (Eccles Theater and Regent Street between 100 and 200 South, and Main and State Streets) D. $2,594 of additional funding for the Regent Street Parking Structure Capital Reserve holding account. If approved, then the new total budget would be $366,275. Policy Question: 1. Regent Street Parking Structure Responsibility – The Board may wish to ask the Administration to what extent is the RDA and other entities responsible for maintenance of the parking structure. Note that the agreement for maintenance is related to the guarantee of a certain number of parking spaces to serve the Eccles Theater. Depot District (2024 is the last year for property tax increment collection. Note a tax increment reimbursement agreement expired last year which resulted in a $1 million reduction in that legal obligation. This frees up funding that can be used on discretionary items.) E. $235,602 increase to a new balance of $835,540 for the Depot District transfer to RDA Administration. See policy question #1 in the Administration Budget section above about the Board providing policy guidance for how the RDA Administration budget should be adjusted when revenue is significantly different than expected. F. $1,970,671 for a new transition holding account. See the transitioning between financial systems at the start of the discretionary items section above for more. As the funds are going into a holding account, the Board would need to approve specific uses of the funds at a future meeting. G. $25,000 increase to a new balance of $150,000 for miscellaneous property expenses which includes costs such as utilities, maintenance, and minor repairs. H. $25,268 increase to a new balance of $550,000 to fully repay the Revolving Loan Fund for a Central Station property acquisition transfer last fiscal year. Page | 4 Granary District (2025 is the last year for property tax increment collection) I. $68,067 increase to a new balance of $163,099 for the Granary District transfer to RDA Administration. See policy question #1 in the Administration Budget section above about the Board providing policy guidance for how the RDA Administration budget should be adjusted when revenue is significantly different than expected. J. $294,955 increase to a new transition holding account. See the transitioning between financial systems at the start of the discretionary items section above for more. As the funds are going into a holding account, the Board would need to approve specific uses of the funds at a future meeting. Note that the $421,805 existing property acquisition holding account remains available. North Temple K. $55,178 increase to a new balance of $99,583 for the North Temple transfer to RDA Administration. See policy question #1 in the Administration Budget section above about the Board providing policy guidance for how the RDA Administration budget should be adjusted when revenue is significantly different than expected. L. $347,616 for a new transition holding account. See the transitioning between financial systems at the start of the discretionary items section above for more. As the funds are going into a holding account, the Board would need to approve specific uses of the funds at a future meeting. North Temple Viaduct M. $24,807 increase to a new balance of $42,884 for the North Temple Viaduct transfer to RDA Administration. See policy question #1 in the Administration Budget section above about the Board providing policy guidance for how the RDA Administration budget should be adjusted when revenue is significantly different than expected. N. $1,629,018 increase to a new balance of $2,817,550 for the annual bond debt service payment to the General Fund. This is an ongoing annual payment to reimburse the General Fund for fronting annual bond payments when the property tax increment revenues were insufficient to cover the debt service. Note that the General Fund carries the responsibility to cover the debt service each year, but when the debt was issued, the understanding was that the RDA would eventually fully cover those payments. Policy Question: 1. The Board may wish to ask the Administration when is the General Fund projected to be fully reimbursed for all bond payments? The Board may also wish to have a discussion with the Administration about policy goals for these funds. For example, in the FY2022 annual budget the Council transferred $1 million from that year’s reimbursement to the General Fund to the North Temple Strategic Intervention Fund, as it was more than what was needed to cover the General Fund’s bond obligation. 2. The Board may also wish to ask has the Administration evaluated whether the City could repay the bond early? Northwest Quadrant (NWQ) O. $54,716 increase to a new balance of $145,026 for the Northwest Quadrant transfer to RDA Administration. See policy question #1 in the Administration Budget section above about the Board providing policy guidance for how the RDA Administration budget should be adjusted when revenue is significantly different than expected. P. $54,716 increase to a new balance of $150,026 for the shared costs holding account. This account is intended to be used for projects that benefit the entire project area or multiple properties. No specific projects are currently identified for use. Note this is the second year the RDA budgeted revenues from the Northwest Quadrant. Policy Question: 1. The Board may wish to discuss with the Administration what kinds of projects would be eligible for these funds. There may be opportunities to plan for these kinds of projects in the upcoming Capital Asset Plan (five-year CIP plan) to leverage multiple funding sources with the Northwest Quadrant Page | 5 shared costs holding account. For example, public infrastructure improvements in the area might be eligible to use transportation impact fees in combination with the NWQ shared costs funds. State Street Q. $172,046 increase to a new balance of $435,164 for the State Street transfer to RDA Administration. See policy question #1 in the Administration Budget section above about the Board providing policy guidance for how the RDA Administration budget should be adjusted when revenue is significantly different than expected. R. $1,373,365 for a new transition holding account. See the transitioning between financial systems at the start of the discretionary items section above for more. As the funds are going into a holding account, the Board would need to approve specific uses of the funds at a future meeting. Note that the $2,107,974 existing property acquisition holding account remains available. 9-Line S. $192,455 increase to a new balance of $310,673 for the 9-Line transfer to RDA Administration. See policy question #1 in the Administration Budget section above about the Board providing policy guidance for how the RDA Administration budget should be adjusted when revenue is significantly different than expected. T. $770,952 for a new transition holding account. See the transitioning between financial systems at the start of the discretionary items section above for more. As the funds are going into a holding account, the Board would need to approve specific uses of the funds at a future meeting. Note that the $959,774 existing property acquisition holding account remains available. Primary Housing (state law allows the RDA to fund housing at 80% or below AMI citywide – not just in project areas) U. (-$635,647) decrease to a new balance of $964,223 for the property acquisition holding account. Policy Question: 1. How does the Primary Housing property acquisition holding account relate to the Housing Development Fund Affordable Housing property acquisition holding account? The Board adopted a legislative intent with the FY2023 annual budget (see Additional Info Section) to review all RDA accounts to see whether they still align with the Board’s priorities. The Board could identify potential streamlining of multiple holding accounts for the same purpose. V. $1,124,053 for additional funding to the Housing Development Loan Program. W. $375,947 for a new School District Family & Workforce Housing account. The interlocal agreement between the RDA and the School District limits a portion of that taxing entity’s property tax increment for family-sized (three bedrooms or more) and workforce housing. Placing the funds into a separate account would allow for better tracking and reporting. Housing Development Fund X. (-$1,382,000) decrease to a new balance of $2,848,000 for the Housing Development Loan Program. Policy Question: 1. Details of Housing Trust Fund Portfolio – The Board may wish to ask the Administration for details on the funds’ portfolio such as how many loans exist, what is the total future repayments, is an aging report being developed so the agency knows how much revenue to budget each year from repayments, etc. Page | 6 ADDITIONAL & BACKGROUND INFORMATION FY2023 Legislative Intent Update The legislative intent below was adopted by the Board along with the FY2023 annual budget. The review of all RDA accounts is pending implementation of the new Work Day Enterprise Resource Planning financial system which is expected to go live on July 1, 2023 (first day of FY2024). There are several new holding accounts and additional funding to existing holding accounts proposed in this budget amendment. Those accounts can be included in the comprehensive review of all RDA financial accounts next fiscal year. New Program Funding Allocations. It is the intent of the RDA Board in the current budget year, and in future budget years, to consolidate the budgeting and policy development steps for new programs so that funding is allocated after the Board has had the opportunity to get a full understanding of the proposal and to exercise their policy making discretion. It is further the intent of the Council to review by December 2022 all RDA accounts that contain balances to determine whether the appropriations still align with the goals of the Board. Gallivan Utah Center Owners Association (GUCOA) GUCOA is the managing agency for the entire block through Covenants, Conditions & Restrictions (CCRs) and is responsible for maintenance and programming. The RDA is the majority owner (over 51%). The CCRs originally contemplated a contractor to provide maintenance and programming which has been provided by the Public Services Department after an RFP process. An assessment is levied on the first floor of adjacent commercial properties to contribute funding to administration, programming, and events. The programming contract has requirements for a set number of events that must be open to the public annually. Gallivan also provides many free events to activate the space consistent with the Council/Board’s public policy goals for downtown. Project Area Expiration Dates Project areas have a designated expiration (aka sunset) date. State law allows RDAs to continue spending tax increment already collected in expired project areas such as Sugar House. Sometimes project areas can be extended/renewed for a longer length which happened to the Central Business District. The table below summarizes project area timeframes from creation to expiration. Project Area Initial Collection Year Last Collection Year Central Business District*†1983 2042 West Capitol Hill**1998 2022 Depot District†1999 2024 Granary District†2000 2025 North Temple†2012 2039 North Temple Viaduct CDA 2012 2037 Northwest Quadrant 2019 2038 Block 70 CDA 2016 2040 Stadler Rail 2019 2038 Block 67 2021 2040 9-Line 2021 2040 State Street 2021 2040 NOTE: Only project areas that generate tax increment are listed in the table *The RDA Board extended the CBD from the original expiration year of 2007 ** The RDA Board extended the original expiration year to focus on 300 West streetscape improvements †In October 2021 the Board approved two-year extensions for these project areas. State law was changed to allow extensions for projects areas negatively impacted by the COVID-19 pandemic Page | 7 Statutory Definition of Project Area Development (Utah Code 17C-1-102(48)) The section of Utah Code below is a key list of allowable uses of RDA funds. The Utah Legislature updated this statute in the 2016 General Session. (47)"Project area development" means activity within a project area that, as determined by the board, encourages, promotes, or provides development or redevelopment for the purpose of implementing a project area plan, including: (a)promoting, creating, or retaining public or private jobs within the state or a community; (b)providing office, manufacturing, warehousing, distribution, parking, or other facilities or improvements; (c)planning, designing, demolishing, clearing, constructing, rehabilitating, or remediating environmental issues; (d)providing residential, commercial, industrial, public, or other structures or spaces, including recreational and other facilities incidental or appurtenant to the structures or spaces; (e)altering, improving, modernizing, demolishing, reconstructing, or rehabilitating existing structures; (f)providing open space, including streets or other public grounds or space around buildings; (g)providing public or private buildings, infrastructure, structures, or improvements; (h)relocating a business; (i)improving public or private recreation areas or other public grounds; (j)eliminating blight or the causes of blight; (k)redevelopment as defined under the law in effect before May 1, 2006; or (l)any activity described in Subsections (48)(a) through (k) outside of a project area that the board determines to be a benefit to the project area. ATTACHMENTS 1. RDA Guiding Framework ACRONYMS CBD – Central Business District CCR - Covenants, Conditions & Restrictions CDA – Community Development Area FY – Fiscal Year GUCOA – Gallivan Utah Center Owners Association NWQ – Northwest Quadrant PIF – Program Income Fund RDA – Redevelopment Agency RFP – Request for Proposals TBD – To Be Determined Exhibit A to the Resolution Guiding Framework This Guiding Framework is a strategic operational document outlining the methodology for evaluating and prioritizing projects requesting RDA financial assistance. The RDA’s Mission and Values form the foundation of the Guiding Framework, declaring the RDA’s purpose and the intended economic, social, and physical outcomes expected of RDA projects and partnerships. MISSION:The Redevelopment Agency of Salt Lake City strengthens neighborhoods and business districts to improve livability, create economic opportunity and foster authentic, equitable communities, serving as a catalyst for strategic development projects that enhance the City’s housing opportunities, commercial vitality, public spaces, and environmental sustainability. VALUES:Economic Opportunity-Equity & Inclusion-Neighborhood Vibrancy- We invest in the long-term prosperity and growth We prioritize people-focused projects and We cultivate distinct and livable places that are contextually sensitive, durable, connected, and sustainable. of our local economy.programs that encourage everyone to participate in and benefit from development decisions that shape their communities. PROJECT EVALUATION PROCESS: The RDA prioritizes projects that demonstrate a commitment to the Mission and Values, evaluating projects via three steps, which answer the following questions: 1.) Does the project meet the minimum THRESHOLDS required for RDA participation? 2.) To what degree does the project benefit the public by achieving defined LIVABILITY BENCHMARKS, thereby warranting RDA assistance? 3.) Does the project meet the CRITERIA outlined in existing RDA programs and policies, such as the RDA Loan Program or Tax Increment Reimbursement Program? ˜ ˜ ˜ Alignment with adopted City policies & plans Alignment with RDA Project Area Work Plans* Financial viability with a demonstrated and reasonable need for public assistance Step 1: THRESHOLDS Economic Opportunity Equity & Inclusion Transit Opportunities Mixed-Income Neighborhoods Neighborhood Safety Community Engagement & Support Housing for Everyone Displacement Mitigation Neighborhood Vibrancy Public Space Public Art Architecture & Urban Design Sustainability Walkability Building Preservation, rehabilitation, or adaptive reuse ˜ ˜ ˜ ˜ ˜ ˜ Leveraging Timeliness Return of Investment Permanent Job Creation & Retention Affordable Commercial Spaces Ownership ˜ ˜ ˜ ˜ ˜ ˜ ˜ ˜ ˜ ˜ ˜ ˜ ˜ Step 2: LIVABILITY BENCHMARKS Affordable Housing Preservation ˜Missing Middle & Unique Building Types Step 3: PROGRAM CRITERIA Evaluation of project according to respective RDA policies, programs and procedures *Spanning a 1-3 year time frame, Project Area Work Plans identify redevelopment objectives and strategic redevelopment projects for each project area, along with a corresponding schedule & budget for each project. The Project Area Work Plans will be based on relevant City policies and plans and the Project Area Plans that were adopted when the project area was created and will provide direction for the annual RDA budget process. 11.24.21 Redevelopment Agency FY22-23 Preliminary Budget Amendment #3 BB 1,477,727 2,631,183 72,420 903,100 1,205,109 444,053 633,546 3,999,587 1,922,323 27,573,150 2,635,067 4,351,640 138,527 1,450,261 2,858,934 995,825 1,087,324 5,570,264 1,926,029 26,029,306 9L SS SR NWQ NTV NT GD DD B70 CBD 1 0 9 8 7 6 5 4 3 2 1 Tax Increment Revenue Changes by Project Area Project Area Revenue Changes 47,043,17740,862,198 6,180,979 Budget Forecast Variance Tax Increment Revenue Change Project Area Funds Expense Changes 1,803,588 6,180,979 4,377,391 Ti Revenue Increase Obligations Discretionary Total Project Area Fund Changes Line Description Budget Forecast Variance Transfer to Primary Housing Fund 1,523,880 2,012,286 488,406 Transfer to Primary Housing -School District Family & Workforce Housing 0 375,947 375,947 Transfer to Administration 3,993,655 4,642,326 648,671 TI Reimbursements 4,090,606 3,532,931 (557,675) Taxing Entity Payments 14,085,314 13,229,940 (855,374) Miscellaneous Property Expense 1,430,000 1,455,000 25,000 Debt Service Payment to Salt Lake City 1,188,532 2,817,550 1,629,018 County Administration Fee 26,996 35,374 8,378 Capital Reserves -School Construction Fund (10%)*31,084 69,708 38,624 Capital Reserves -Regent Street Parking Structure 100,000 102,594 2,594 Total 26,470,067 28,273,655 1,803,588 Total Obligations Total Discretionary Line Description Budget Forecast Variance Capital Reserves -Property Acquisition 3,064,721 0 (3,064,721) Capital Reserves -Housing Property Acquisition 734,061 270,908 (463,153) Capital Reserves -Shared Costs 95,310 150,026 54,716 Capital Reserves -Strategic Intervention 421,805 3,834,142 3,412,337 Revolving Loan Fund Repayment 524,732 550,000 25,268 Capital Reserves –Transition Holding Account 0 4,412,943 4,412,943 Total 4,840,629 9,218,020 4,377,391 =+ Project Area Funds Expense Changes Discretionary Expenses by Project Area Fund Line Description Budget Forecast Variance Comments Central Business District Capital Reserves –Housing Property Acquisition 734,061 270,908 (463,153)Decrease in tax increment revenue requires a decreased contribution Depot District Capital Reserves –Transition Holding Account 0 1,970,671 1,970,671 Add remaining tax increment revenue to Transition Holding Account Revolving Loan Fund Repayment 524,732 550,000 25,268 Return the entire $550K to the Revolving Loan Fund Granary District Capital Reserves –Strategic Intervention 421,805 421,805 0 No change from FY23 Budget Capital Reserves –Transition Holding Account 294,955 294,955 Add increased tax increment revenue to Transition Holding Account North Temple Capital Reserves –Transition Holding Account 0 347,616 347,616 Add increased tax increment revenue to Transition Holding Account Northwest Quadrant Capital Reserves -Shared Costs 95,310 150,026 54,716 Increase contribution to Shared Costs State Street Capital Reserves -Property Acquisition 2,104,947 0 (2,104,947)Reallocate non-specific Property Acquisition to Strategic InterventionCapital Reserves -Strategic Intervention 0 2,104,947 2,104,947 Capital Reserves –Transition Holding Account 1,373,365 1,373,365 Add increased tax increment revenue to Transition Holding Account 9 Line Capital Reserves -Property Acquisition 959,774 0 (959,774)Reallocate non-specific Property Acquisition to Strategic InterventionCapital Reserves -Strategic Intervention 0 959,774 959,774 Capital Reserves –Transition Holding Account 770,952 770,952 Add increased tax increment revenue to Transition Holding Account Total 4,840,629 9,218,020 4,377,391 Housing Funds Changes Fund Line Description Budget Forecast Variance Primary Housing Capital Reserves -Property Acquisition 1,599,880 964,233 (635,647) Housing Development Loan Program 0 1,124,053 1,124,053 School District Family & Workforce Housing 0 375,947 375,947 Housing Development Fund Housing Development Loan Program 4,230,000 2,848,000 (1,382,000) Total 5,829,880 5,312,233 (517,647) Discretionary Expenses by Housing Fund 6,822,2337,339,880 (517,647) Budget Forecast Variance Housing Funds Revenue Change 10,000 500,000 1,599,880 5,230,000 10,000 500,000 2,464,233 3,848,000 Secondary Housing Westside Community Initiative Primary Housing Housing Development Fund 1 6 1 8 1 5 1 7 Revenue Changes by Housing Funds - 1,599,880 4,230,000 375,947 964,233 3,972,053 School District Family & Workforce Housing Capital Reserves - Housing Property Acquisition Housing Development Loan Program Housing Funds Expense Changes by Line Description Administration Fund Changes Administration Fund Expense Changes Line Description Budget Forecast Variance Operating & Maintenance 300,000 660,000 360,000 Charges and Services 218,560 507,231 288,671 518,560 1,167,231 648,671 300,000 218,560 660,000 507,231 Operating & Maintenance Charges and Services Administration Fund Expense Changes 4,647,3263,998,655 648,671 Budget Forecast Variance Administration Fund Revenue Change