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Council Provided Information - 3/29/2024 MAYOR ERIN MENDENHALL Executive Director REDEVELOPMENT AGENCY of SALT LAKE CITY DANNY WALZ Director STAFF MEMO DATE: March 29, 2024 PREPARED BY: Erin Cunningham, Financial Analyst RE: RDA Budget Amendment #3, FY 2023-2024 REQUESTED ACTION: Discussion and approval of Budget Amendment #3 BUDGET IMPACTS: The Third Amendment will not affect the Agency's overall budget total. Its purpose is to reallocate multiple program appropriations to fund a $4,250,000 property acquisition in the North Temple project area. EXECUTIVE SUMMARY: This amendment proposes using the existing $1,721,227 in the Strategic Intervention program within the North Temple and Program Income Funds. In addition, Staff recommends the reallocation of $1,925,329 from the Commercial Assistance Reserves program and $603,444 from the Housing Property Acquisition program to the Strategic Intervention program, also in the North Temple and Program Income funds. In total, $4,250,000 would be appropriated in the Strategic Intervention program between these two funds and allocated to a new property acquisition project. ANALYSIS & ISSUES: Project Description: Whipple Property Acquisition The Agency is interested in purchasing approximately 0.53 acres of property located at 961-965 West Folsom Avenue, 47 South 1000 West, and 51 South 1000 West in Salt Lake City. The property is located within the Agency's designated North Temple Project Area and is directly adjacent to the Folsom Corridor, where UTA and Salt Lake City recently completed construction of a multi-use trail. The Agency’s acquisition of this property presents an opportunity to facilitate community-serving redevelopment projects along the Folsom Trail that preserve existing small-scale commercial spaces and adaptively reuse the existing structure to create space for local, independent businesses. Funding of the Project When acquiring property, the Agency strives to use Housing, Commercial, or Infrastructure Property Acquisition programs to keep track of how its funds have been used. However, when the end use of the property has not been determined at the time of the acquisition, the Strategic Intervention program is used. This program’s approved uses include property acquisition, site development costs, and community SALT LAKE CITY CORPORATION 451 SOUTH STATE STREET, ROOM 118 WWW.SLC.GOV · WWW.SLCRDA.COM P.O. BOX 145518, SALT LAKE CITY, UTAH 84114-5518 TEL 801-535-7240 · FAX 801-535-7245 benefits. Since the use of this property acquisition has not been determined yet, Staff recommends utilizing Strategic Intervention program for this project. Existing Strategic Intervention Funds The table below outlines the current appropriations within the Strategic Intervention program, specifically in the North Temple and Program Income funds. While no changes to the appropriations are necessary, the Agency is requesting to allocate the full $1,721,227 to this project. Fund Program Appropriation Project Current Budget Change Proposed Budget North Temple Strategic Intervention RDA-FY23- NT-Strategic Intervention- NT {Capital Reserves Program - Holding Account} 1,397,327 0 1,397,327 RDA-FY24- NT-Strategic Intervention- NT {Capital Reserves Program - Holding Account} 285,490 0 285,490 Program Income Fund Strategic Intervention RDA-FY23- PIF-Strategic Intervention- NT {Capital Reserves Program - Holding Account} 38,410 0 38,410 Total 1,721,227 0 1,721,227 Reallocation of Commercial Assistance Funds to the Strategic Intervention Program The Agency has been restructuring its Commercial Assistance programs and the Board has approved the following appropriations in the North Temple and Program Income funds to a Commercial Assistance Reserves program. As the Commercial Assistance program is being finalized, these funds have not yet been allocated to any projects. The proposal involves using $1,925,329 from these appropriations for this project, leaving $217,318 remaining in the North Temple appropriation. Fund Program Appropriation Project Current Budget Change Proposed Budget North Temple Commercial Assistance Reserves RDA-FY24- NT- Commercial Assistance Reserves-NT {Capital Reserves Program - Holding Account} 543,277 (325,959) 217,318 Program Income Fund Commercial Assistance Reserves RDA-FY23- PIF- Commercial Assistance Reserves-NPA {Capital Reserves Program - Holding Account} 1,599,370 (1,599,370) 0 Total 2,142,647 (1,925,329) 217,318 Reallocation of Housing Property Acquisition Funds / 9-Line Property Acquisition With the Fiscal Year 2022-2023 Budget Amendment #3, the Board approved a property acquisition in the 9-Line project area, using $4,000,000 transferred from the City’s General Fund to the Agency’s Program Income Fund in the Housing Property Acquisition Program. This acquisition is happening in phases consisting of three separate assemblages. The first assemblage has been acquired and the third phase is still being negotiated. The second phase negotiations have been completed at a lower price than anticipated, and $603,444 remains from what was originally estimated. This amendment proposes reappropriating the remaining amount to the Strategic Intervention program within the same fund.. Fund Program Appropriation Project Current Budget Change Proposed Budget Program Housing RDA-FY23-PIF- PRJ-000011 RDA Income Property Housing Property - 400 S/900W 4,000,000 (603,444) 3,396,556 Fund Acquisition Acquisition-9L Acquisition New Project Appropriations The proposed amendment aims to consolidate a project budget of $4,250,000 by allocating the available Strategic Intervention program funds, along with reallocating funds from both the Commercial Assistance Reserves and the Housing Property Acquisition appropriations to the Strategic Intervention program. These reallocations will occur within the North Temple and Program Income funds and would result in the following appropriations. Fund Program Appropriation Project Current Budget Change Proposed Budget North Temple Strategic Intervention RDA-FY23-NT- Strategic Intervention-NT New Project: Whipple Property Acquisition 1,397,327 0 1,397,327 RDA-FY24-NT- Strategic Intervention-NT New Project: Whipple Property Acquisition 285,490 325,959 611,449 Program Income Fund Strategic Intervention RDA-FY23-PIF- Strategic Intervention-NPA New Project: Whipple Property Acquisition 0 2,202,814 2,202,814 RDA-FY23-PIF- Strategic Intervention-NT New Project: Whipple Property Acquisition 38,410 0 38,410 Total 1,721,227 2,528,773 4,250,000 PREVIOUS BOARD ACTION: 1. Approval of the Fiscal Year 2023-2024 Budget. 2. Approval of the Fiscal Year 2023-2024 Budget Amendment #1. ATTACHMENTS: 1. Supplemental Slides. REDEVELOPMENT AGENCY F I S C A L Y E A R 2 0 2 3 - 2 0 2 4 B U D G E T A M E N D M E N T # 3 Commercial Assistance Reserves: $1,925,329 RDA-FY24-NT-Commercial Assistance Reserves-NT: $325,959 RDA-FY23-PIF-Commercial Assistance Reserves-NPA: $1,599,370 Strategic Intervention: $4,250,000 RDA-FY23-NT-Strategic Intervention-NT: $1,397,327 RDA-FY24-NT-Strategic Intervention-NT: $611,449 RDA-FY23-PIF-Strategic Intervention-NPA: $2,202,814 RDA-FY23-PIF-Strategic Intervention-NT: $38,410 North Temple Fund New Project: Whipple Property Acquisition Legend: New Project Appropriations Strategic Intervention: $1,721,227 RDA-FY23-NT-Strategic Intervention-NT: $1,397,327 RDA-FY24-NT-Strategic Intervention-NT: $285,490 RDA-FY23-PIF-Strategic Intervention-NT: $38,410 Housing Property Acquisition: $ 603,444 RDA-FY23-PIF-Housing Property Acquisition-9L Project: PRJ-000011 RDA - 400 S/900W Acquisition: $603,444 $2,528,773 shifts from Commercial Assistance Reserves and Housing Property Acquisition to Strategic Intervention Project Program Fund Appropriation Current Budget Change Proposed Budget Available to allocate to projects Commercial Assistance Reserves North Temple RDA-FY24-NT-Commercial Assistance Reserves- NT 543,277 (325,959) 217,318 Program Income Fund RDA-FY23-PIF-Commercial Assistance Reserves- NPA 1,599,370 (1,599,370) 0 Available to allocate to projects Total 2,142,647 (1,925,329) 217,318 PRJ-000011 RDA - 400 S/900W Acquisition Housing Property Acquisition Program Income Fund RDA-FY23-PIF-Housing Property Acquisition-9L 4,000,000 (603,444) 3,396,556 PRJ-000011 RDA - 400 S/900W Acquisition Total 4,000,000 (603,444) 3,396,556 Total 6,142,647 (2,528,773) 3,613,874 $4,250,000 New and Existing Strategic Intervention Program allocated to New Project: Whipple Property Acquisition Project Program Fund Appropriation Current Budget Change Proposed Budget New Project: Whipple Property Acquisition Strategic Intervention North Temple RDA-FY23-NT-Strategic Intervention-NT 0 1,397,327 1,397,327 RDA-FY24-NT-Strategic Intervention-NT 0 611,449 611,449 Program Income Fund RDA-FY23-PIF-Strategic Intervention-9L 0 603,444 603,444 RDA-FY23-PIF-Strategic Intervention-NPA 0 1,599,370 1,599,370 RDA-FY23-PIF-Strategic Intervention-NT 0 38,410 38,410 New Project: Whipple Property Acquisition Total 0 4,250,000 4,250,000 Total 0 4,250,000 4,250,000 Appropriation Changes Impact Appropriation Cost Center Fiscal Year Fund Program Region Worktags allow for tracking of costs, revenues, and other operational metrics across different dimensions like departments, projects, or geographic locations. The Redevelopment Agency’s budget utilizes the following Worktags: Cost Center: Represents a specific department, unit, or division within an organization that is responsible for certain costs. The RDA is a cost center. Fiscal Year: The original year the funds were appropriated. Fund: Used to categorize and segregate financial transactions based on the origin of the funds, which is crucial for accurate financial reporting and compliance. The RDA has Project Area, Housing, Multi-Use, and Operations funds, with various legal and policy-related requirements that need to be monitored. Program: Enables the segregation and monitoring of financial data, which represents a specific pool of money that needs to be tracked for various legal, policy, or Board-directed initiatives related to RDA programs. The Program Worktags are designed to fit within program hierarchies such as Housing, Commercial, Infrastructure, and Operations programs. Region: Segments expenses based on location, which for the RDA is usually a Project Area. Not all expenses will be associated with a project area, which means this Worktag may not always be used. Appropriation: Combines the elements of Cost Center, Fund, Program, and Region into a single, comprehensive identifier, with the fiscal year as a prefix. Workday Worktags & the RDA Budget Operations Appropriations Annual appropriations for operational expenses. Considered approved to spend when appropriated. If not spent or encumbered by the end of the fiscal year, drops to fund balance. Typically, these would be for RDA operating expenses. Occasionally may be associated with a project budget (for example, an office remodel). Capital Reserves Appropriations Appropriations for programs that carry forward each year. For instance, in the Housing Development Loan Program, a set amount is allocated for loans. Staff will request additional Board approval to use these funds for specific loan projects. Funds not awarded to projects roll forward to the next year, unless reappropriated by the Board. Each appropriation supports either the operations of the Agency or projects associated with its various programs. Appropriations & Project Budgets Project Area Funds Must be used within the boundaries of the project area, except for money transferred to Primary Housing (legally required), Secondary Housing (supplemental), Agency Operations (defined by interlocal agreements), or other legally obligated reasons. • Central Business District (CBD) • Block 70 (B70) • Depot District (DD) • Granary District (GD) • North Temple (NT) • North Temple Viaduct (NTV) • Stadler Rail (SR) • Northwest Quadrant (NWQ) • State Street (SS) • 9 Line (9L) • Block 67 North (B67N) • West Capitol Hill (WCH) Note: Region acronyms are the same as project area acronyms. If there is “NPA” noted in an appropriation, it stands for “Non-Project Area.” Housing Funds May be used anywhere in the City, unless otherwise directed by the Board, except for the WCI, which must be used west of I-15. • Primary Housing (1H) • Secondary Housing (2H) • Housing Development Fund (HDF) • West Side Community Initiative (WCI) Multi-Use Funds Can be used across project areas (and potentially city-wide), unless otherwise directed by the Board. • Program Income Fund (PIF) • Revolving Loan Fund (RLF) Agency Operations Fund (OPS) • Received transfers in from other funds to fund the Agency’s operational expenses. Redevelopment Agency Funds Fiscal Year 2023-24 RDA Budget Amendment #3 Administration Proposed Board Approved Initiative Number/Name Project Area Revenue Amount Expenditure Amount Revenue Amount Expenditure Amount Ongoing or One- time FTEs Section A: New Items Section B: Grants for Existing Staff Resources Section C: Grants for New Staff Resources Section D: Housekeeping 1 RDA: Reallocate Multiple Program Appropriations to Commercial Assist Fund Property Acquisition in the N Temple Project Area Reserves 1 RDA: Reallocate Multiple Program Appropriations to PIF Housing Prop Fund Property Acquisition in the N Temple Project Area Acquisition 1 RDA: Reallocate Multiple Program Appropriations to N. Temple Strategic Fund Property Acquisition in the N Temple Project Area Intervention - - - (1,925,329.00) (603,444.00) 2,528,773.00 One-time One-time One-time - - - Section E: Grants Requiring No New Staff Resources Section F: Donations - Section G: Board Consent Agenda -- Grant Awards Section I: Board Added Items Total of Budget Amendment Items - 0.00 - - Total by Fund, Budget Amendment #3: Redevelopment Agency Commercial Assist - (1,925,329.00) Reserves Redevelopment Agency PIF Housing Prop - (603,444.00) Acquisition Redevelopment Agency N Temple Strategic - 2,528,773.00 Intervention Total of Budget Amendment Items - - - - - 1 Contingent Appropriation and Notes Fiscal Year 2023-24 RDA Budget Amendment #3 Administration Proposed Board Approved Initiative Number/Name Project Area Revenue Amount Expenditure Amount Revenue Amount Expenditure Amount Ongoing or One- time FTEs Current Year Budget Summary, provided for information only FY 2023-24 Budget, Including Budget Amendments Total Revenue RDA BA #1 Total RDA BA #2 Total RDA BA #3 Total Total To-Date Redevelopment Agency 80,803,841 (6,476,014) - - 74,327,827 Total of Budget Amendment Items 80,803,841 (6,476,014) - - 74,327,827 Total Expense RDA BA #1 Total RDA BA #2 Total RDA BA #3 Total Total To-Date Redevelopment Agency 80,803,841 (6,476,014) - - 74,327,827 Total of Budget Amendment Items 80,803,841 (6,476,014) - - 74,327,827 Certification Budget Manager Deputy Director, City Council/RDA Board 2