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Council Provided Information - 4/26/2024MAYOR ERIN MENDENHALL Executive Director REDEVELOPMENT AGENCY of SALT LAKE CITY STAFF MEMO DANNY WALZ Director DATE: April 26, 2024 PREPARED BY: Erin Cunningham, Financial Analyst RE: RDA Budget Amendment #4, FY 2023-2024 REQUESTED ACTION: Discuss and consider the adoption of the proposed Fourth Amendment to the Annual RDA Budget for Fiscal Year 2024. BUDGET IMPACTS: The Fourth Amendment identifies appropriations for Agency operations and projects across multiple funds. EXECUTIVE SUMMARY: The purpose of the briefing is to provide final budget proposals for the Fourth Amendment (“Amendment”). Mostly driven by a $7.7 million revenue increase in tax increment received over budget, the proposed budget expenditure changes are fall into two categories: 1. Obligated expenses that are often percentages of Tax Increment as defined by statutory or contractual obligations or other expenses related to Agency operations: a. Taxing Entity Payments increased by $1,588,111. b. Tax Increment Reimbursements increased by $1,019,916. c. Primary Housing Contributions (not including School District Family & Workforce Housing Requirements) increased by $589,124. d. Agency Operations Fund Contributions increased by $790,676. e. Debt Service and Other Contractual Obligations increased by $530,435. f. Agency Operations Expenses increased by $228,117. 2. Discretionary expenses that may fall into the following types: a. Transition Holding Account program funds to be allocated to the next fiscal year’s budget would total $3,056,265. b. Appropriations for programs and projects recommended by the Agency: i. State Street Fund | Infrastructure and Studies Program 1. Ballpark NEXT Redevelopment Strategy project would increase by $415,000. 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 ANALYSIS & ISSUES: This Budget Amendment outlines changes to multiple funds within the Agency's budget for Fiscal Year 2024. The final tax increment distribution from the County totaled $53,093,492, surpassing our initial budget by $7,693,255. As a result, adjustments are necessary for legally mandated expenses, including payments to taxing entities and contributions from Project Area funds to the Primary Housing and Agency Operations funds, as well as other contractual obligations. While Agency Operations expenses are not legally mandated, they are necessary to maintain Agency operations. Beyond these obligated expenses, Staff is proposing discretionary appropriations. If this budget amendment is approved, it would allocate $3,056,265 across various funds to the Transition Holding Account program for use in the Fiscal Year 2025 Budget. Additionally, Staff recommends adding $415,000 to the Infrastructure Studies and Planning program, within the State Street project area fund for the Ballpark NEXT Redevelopment Strategy project. Revenue & Other Sources Adjustments Revenue & Other Source Changes by Project Area Funds All project areas have experienced higher than anticipated tax increment revenues. Notably, the Central Business District, State Street, and Northwest Quadrant have led this increase. The Central Business District alone saw an increase of $2,621,013 over the projected budget, signaling a rebound from the decline experienced over the past few years. State Street and Northwest Quadrant also contributed significant amounts with increases of $1,329,972 and $1,052,539 respectively. Collectively, these three areas have driven a substantial portion of the overall increase, contributing to the total tax increment rise of $7,693,255, which represents about 65% of the increase. In prior years, funds were transferred from the Central Business District Fund to the Block 70 Fund to serve as reserves for debt service. With the tax increment revenue for Block 70 above the budgeted amount, there is less need to draw upon these reserves for debt payments. Revenue Description Fund FY24 Budget Change FY24 BA4 Tax Increment Central Business District 24,644,694 2,621,013 27,265,707 Block 70 1,829,228 304,764 2,133,992 Depot District 5,422,435 649,230 6,071,665 Granary District 1,103,309 253,977 1,357,286 North Temple 1,008,715 504,760 1,513,475 North Temple Viaduct 2,774,419 284,199 3,058,618 Stadler Rail 141,297 16,694 157,991 9 Line 2,653,781 317,508 2,971,289 State Street 4,423,811 1,329,972 5,753,783 Northwest Quadrant 1,398,548 1,052,539 2,451,087 Block 67 North 0 358,599 358,599 Tax Increment Total 45,400,237 7,693,255 53,093,492 Transfer from CBD Eccles Debt Service Reserve Block 70 747,501 (292,852)454,649 Account Total 46,147,738 7,400,403 53,548,141 Revenue & Other Source Changes by Housing & Agency Operations Funds The Primary Housing and Agency Operations funds are supported by revenue from project area funds. The Primary Housing Fund is used to manage the Agency's legally required affordable housing contributions. Contributions to the Agency Operations Fund are largely determined by set percentages in agreements with taxing entities. Due to the increase in tax increment received from the project areas, there have been increased allocations to these two funds. The Primary Housing Fund revenue budget will increase by $589,124, bringing the new total to $2,957,760. Similarly, the Agency Operations Fund experienced an addition of $790,676, resulting in a revised revenue budget of $5,219,338. Fund Revenue Description FY24 Budget Change FY24 BA4 Primary Housing Transfer In from Depot District 1,084,487 129,846 1,214,333 Transfer In from Granary District 220,662 50,795 271,457 Transfer In from North Temple 201,743 100,952 302,695 Transfer In from Stadler Rail 14,130 1,669 15,799 Transfer In from 9-Line 265,378 31,751 297,129 Transfer In from Block 67 North 0 35,860 35,860 Transfer In from State Street 442,381 132,997 575,378 Transfer In from Northwest Quadrant 139,855 105,254 245,109 Primary Housing Total 2,368,636 589,124 2,957,760 Agency Operations Transfer In from Central Business District 2,464,469 262,102 2,726,571 Transfer In from Depot District 813,365 97,385 910,750 Transfer In from Granary District 165,496 38,096 203,592 Transfer In from North Temple 100,872 126,150 227,022 Transfer In from North Temple Viaduct 41,616 4,263 45,879 Transfer In from Stadler Rail 7,065 835 7,900 Transfer In from 9-Line 253,543 5,663 259,206 Transfer In from State Street 442,381 132,998 575,379 Transfer In from Northwest Quadrant 139,855 105,254 245,109 Transfer In from Block 67 North 0 17,930 17,930 Agency Operations Total 4,428,662 790,676 5,219,338 Total 6,797,298 1,379,800 8,177,098 Obligated Expenses & Other Uses Adjustments Taxing Entity Payments The Agency receives 100% of the tax increment from certain project areas and is obligated to reimburse specific percentages back to the taxing entities based on interlocal agreements or initial project setups. Reflecting these requirements, the budget amendment for Fiscal Year 2024 shows a combined increase of $1,588,111, which adjusts the total appropriations for tax entity payments from the initial $10,501,863 to $12,089,974. Fund FY24 Appropriation FY24 Budget Change FY24 BA4 Central Business RDA-FY24-CBD-Taxing Entity Payments-CBD 9,621,707 1,572,608 11,194,315 District Block 70 RDA-FY24-B70-Taxing Entity Payments-B70 548,768 11,912 560,680 9 Line RDA-FY24-9L-Taxing Entity Payments-9L 331,388 3,591 334,979 Total 10,501,863 1,588,111 12,089,974 Tax Increment Reimbursement Agreements The Agency has entered into tax increment reimbursement agreements in some project areas, wherein developers are reimbursed for certain improvement costs through the tax increment resulting from increased property values Fund FY24 Appropriation FY24 Budget Change FY24 BA4 tied to their projects. The budget adjustments in the table result in a total change of $1,019,916, updating the combined budget for tax increment reimbursements to $2,119,002 across the listed project areas. Quadrant North Primary Housing Fund Contributions In compliance with Utah Code 17C, the Agency sets aside a minimum of 10% of the tax increment from most project area funds specifically for affordable housing. Furthermore, for the 9 Line and State Street project areas, the interlocal agreements with the School District stipulate that these contributions must be directed specifically towards family and workforce housing. The required budget for these allocations has changed, as shown in the provided image, with an increase of $589,124, adjusting the total budget to $2,957,760. District Fund-DD District Fund-GD Temple Fund-NT Fund-SR Fund-9L Required Family & Workforce Housing-9L Fund-SS Required Family & Workforce Housing-SS Quadrant Fund-NWQ North Fund-B67N Agency Operations Expenses The Agency Operations Fund receives a specified percentage of the tax increment from each project area, determined by interlocal agreements with the taxing entities involved. This year, the fund has seen an increase in contributions totaling $790,676. However, the Staff recommends increasing expenses by only $228,117 to address rising operating costs. The surplus of $562,559 would be added to the fund balance to act as a financial buffer to help bridge the gap between the expiration of the Depot District and Granary District project areas and the ramp- up of tax increment collection in newer project areas. The Depot District will expire after Fiscal Year 2025 (Tax Year 2024), and the Granary District will follow a year later. Agency Operations RDA-FY24-OPS-Administrative Fees-NPA 1,000,000 0 1,000,000 RDA-FY24-OPS-Charges & Services-NPA 296,883 153,117 450,000 Fund FY24 Appropriation FY24 Budget Change FY24 BA4 Fund FY24 Appropriation FY24 Budget Change FY24 BA4 Stadler Rail RDA-FY24-SR-TI Reimbursements-SR 120,102 14,190 134,292 Northwest RDA-FY24-NWQ-TI Reimbursements-NWQ 978,984 736,777 1,715,761 Block 67 RDA-FY24-B67N-TI Reimbursements-B67N 0 268,949 268,949 Total 1,099,086 1,019,916 2,119,002 Depot RDA-FY24-DD-Internal Transfers - Primary Housing 1,084,487 129,846 1,214,333 Granary RDA-FY24-GD-Internal Transfers - Primary Housing 220,662 50,795 271,457 North RDA-FY24-NT-Internal Transfers - Primary Housing 201,743 100,952 302,695 Stadler Rail RDA-FY24-SR-Internal Transfers - Primary Housing 14,130 1,669 15,799 9 Line RDA-FY24-9L-Internal Transfers - Primary Housing 144,592 18,642 163,234 RDA-FY24-9L-Internal Transfers - School District 120,786 13,109 133,895 State Street RDA-FY24-SS-Internal Transfers - Primary Housing 182,405 64,487 246,892 RDA-FY24-SS-Internal Transfers - School District 259,976 68,510 328,486 Northwest RDA-FY24-NWQ-Internal Transfers - Primary Housing 139,855 105,254 245,109 Block 67 RDA-FY24-B67N-Internal Transfers - Primary Housing 0 35,860 35,860 Total 2,368,636 589,124 2,957,760 Fund FY24 Appropriation Project FY24 Budget Change FY24 BA4 RDA-FY24-OPS-Operating & Maintenance-NPA 375,000 75,000 450,000 RDA-FY24-OPS-RDA Personnel-NPA 2,756,779 0 2,756,779 Total 4,428,662 228,117 4,656,779 Debt Service and Other Contractual Obligations In addition to the obligated expenses above, the Agency has debt service and other contractual obligations that are impacted by the increased tax increment revenue as follows: North Temple School Construction Reserves: A project has been established as a reserve fund per an interlocal agreement with the School District, mandating the Agency to earmark portions of tax increment for the construction of a prospective school. The total change of $27,766 will result in an amended budget of $98,376. North Temple Viaduct Debt Service: The Agency created the North Temple Viaduct project area to mitigate the debt incurred by the City from bond issuance for infrastructure improvements in 2012. Initially, the tax increment wasn't enough to cover debt service, requiring General Fund assistance. Apart from a small percentage of increment transferred to the Agency Operations Fund, the remainder of the increment is transferred to the City’s General Fund to facilitate debt service payments. The total change of $279,936 will result in an amended budget of $3,012,739. Northwest Quadrant Shared Costs Reserve: A project has been established as a reserve fund per the interlocal agreement with the City to cover shared costs. This project will utilize tax increment financing for redevelopment activities that benefit the entire project area, are system-wide, or that advantage multiple property owners or parcels. The increase of $105,254 will result in a total of $245,108 added to the reserve this fiscal year. Japantown & the Block 67 North Interlocal Agreement: Per the interlocal agreement with the City, the Agency is obliged to direct 10% of the tax increment toward the Japantown neighborhood. Although the agreement mandates support for Japantown, it does not require a specific project. Agency staff recommends these funds be designated to the RDA Arts & Culture Program, earmarking $35,860 for a new Japantown Art project. The Agency also expects to request additional funding for this project in the coming budget cycle. School District Required Family & Workforce Housing: As previously mentioned, the funds from the 9 Line and State Street contributions are transferred into the Primary Housing Fund and expended from there. These funds can be used with other allocations, such as the Housing Development Loan Program's Notice of Funding Availability (NOFA) but are tracked separately to comply with the interlocal agreement with the School District. The recent increase in contributions from these project area funds totals $81,619, bringing the overall amount to $462,381. Improvements-NT Construction Reserves Improvements-NWQ B67N North RDA-FY24-NT- PRJ-000086 North Temple Infrastructure Temple School 70,610 27,766 98,376 North RDA-FY24-NTV-Salt Temple Lake City Debt Service- 2,732,803 Viaduct NTV 279,936 3,012,739 Northwest RDA-FY24-NWQ-PRJ-000087 NWQ Quadrant Infrastructure Shared Costs Reserve 139,854 105,254 245,108 Block 67 RDA-FY24-B67N-RDA New Project: Japantown North Arts & Culture Program-Art 0 35,860 35,860 Fund FY24 Appropriation FY24 Budget Change FY24 BA4 Primary Housing RDA-FY24-1H-School District Required Family & Workforce Housing-NPA 380,762 81,619 462,381 Discretionary Expenses & Other Uses Adjustments Transition Holding Accounts During the last fiscal year, the Agency established the Transition Holding Account program to manage surplus revenue not earmarked for obligated expenses. Rather than allocating these funds within this amendment, the Agency carries them over to the next fiscal year’s budget for simpler reconciliation by the Board. This timing aligns with the simultaneous presentation of the Fiscal Year 2025 budget and the final amendment for the current year. Staff recommends appropriating the additional $3,056,265 expected in the following funds in the next fiscal year. Central District District Temple Housing Ballpark NEXT Redevelopment Strategy Project Following the 2024 baseball season, the Salt Lake Bees baseball team will be moving to a new park in South Jordan. This has created an opportunity for the Ballpark site and adjacent parking lot, located at 1300 South and West Temple (approx. 13.5 acres) to be re-envisioned and potentially redeveloped. The Agency facilitated the Ballpark NEXT Design Competition and followed up with a Community Visioning Process which elevated a set of Guiding Principles to integrate into the next steps. With the Fiscal Year 2024 Budget, the Board approved $300,000 for Ballpark Planning within the Ballpark NEXT Redevelopment Strategy project. An initial $150,000 was used to hire a consultant to create a Design Framework, leaving $150,000 remaining in the project budget. Upon the approval of a straw poll in the December 2023 Board meeting, the Agency released a Request for Proposals (RFP) for a specialized Ballpark NEXT Design Consultant Team to develop preferred concepts and an overall implementation plan for the Ballpark Site. The consultant's proposed total for the scope of work was $537,150, prompting the Agency to request an additional $415,000 to cover the scope and maintain a contingency of $27,850 for potential change orders. Initially, funds were to come from the Strategic Intervention program, but given the increase in tax increment received in the State Street project area, Staff is now recommending appropriating $415,000 of those funds to add to the Infrastructure Studies and Planning program to fund this project. Note that that the Ballpark Site is located outside the State Street Project Area however any activity outside a project area determined by the board to benefit the State Street Project Area is an allowable use of agency funds per Sections: 17C-1-409 and 17C-1-102. Total 3,324,029 530,435 3,854,464 Business RDA-FY24-CBD-Transition Holding Account-CBD District 0 786,303 786,303 Depot RDA-FY24-DD-Transition Holding Account-DD 0 421,999 421,999 Granary RDA-FY24-GD-Transition Holding Account-GD 0 165,086 165,086 North RDA-FY24-NT-Transition Holding Account-NT 0 249,892 249,892 9 Line RDA-FY24-9L-Transition Holding Account-9L 0 276,503 276,503 State Street RDA-FY24-SS-Transition Holding Account-SS 0 648,977 648,977 Primary RDA-FY24-1H-Transition Holding Account-NPA 0 507,505 507,505 Total 0 3,056,265 3,056,265 Deliverables will include a comprehensive site plan that identifies recommended right-of-way alignments, development pads, building massing and scale, land use mix, and programming to support residents (“Design Framework”). Primary goals of the Design Consultant RFP are to: Ensure that the community’s Ballpark NEXT Guiding Principles are incorporated as a foundational element of the Design Framework. Utilize a team of specialists to advise the Agency on the implementation of human centered design and programming, impact investment opportunities available through the Legacy Fund, and how to best incorporate these opportunities into the Project. Incorporate additional community representative input checkpoints along the way to inform key design and programming decisions. Incorporate the multiple moving pieces of the Project into a thoughtful Design Framework that includes existing conditions, neighborhood opportunities, and aligns with existing engagement efforts. Create a collaborative concept to inform the future RFP for a development team (or teams) to implement the project. Approval of this request will result in a total project budget of $715,000, as outlined in the table below. Should the Board not approve the additional appropriation to this project, Staff recommends increasing the Transition Holding Account program appropriation. Fund FY24 Appropriation Project FY24 Budget Change FY24 BA4 State Street RDA-FY24-SS- Infrastructure Studies and PRJ-000051 RDA - Ballpark Next 300,000 415,000 715,000 Planning-SS Redevelopment Strategy 300,000 415,000 715,000 PREVIOUS BOARD ACTION: 1. Approval of the Fiscal Year 2023-2024 Budget. 2. Approval of the Fiscal Year 2023-2024 Budget Amendment #1. 3. Approval of the Fiscal Year 2023-2024 Budget Amendment #2. 4. *Pending* Approval of the Fiscal Year 2023-2024 Budget Amendment #3. ATTACHMENTS: 1. Supplemental Slides of Expenditures Key Changes by Fund R E D E V E L O P M E N T A G E N C Y 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 # 4 Total Increase in Tax Increment Revenue $7,693,255 Central Business District 2,621,013 State Street 1,329,972 Northwest Quadrant 1,052,539 Depot District 649,230 North Temple 504,760 Block 67 North 358,599 9 Line 317,508 Block 70 304,764 North Temple Viaduct 284,199 Granary District 253,977 Stadler Rail 16,694 Tax Increment Revenue Changes Summary of Expense Changes Total Project Area Funds Changes 292,852 415,000 Tax Incrment Increase Eccles Bond Debt Service Reserves Reduction Remaining Tax Increment Revenue Obligated Project Area Expenses Ballpark NEXT Redevelopment Strategy Transition Holding Accounts Agency Operations Fund Changes 790,676 16 53 37 ,,15 15 79 57652,,050509 562,559 Incoming Transfers Charges & Services Operating & Maintenance Fund Balance Note: Obligated Internal Transfers are the required transfers from Project Area Funds to Primary Housing and Agency Operations, which are based on a percentage of tax increment. Obligated Internal Transfers Transition Holding Account School District Required Family & Workforce Housing Incoming Transfers 507,50581,619589,124 Primary Housing Fund Changes 2,548,760 7,400,4037,693,255 4,436,643 Central Business District State Street Primary Housing Depot District 9 Line North Temple Granary District Transition Holding Account Program Total Transition Holding Account Funds Included in Fiscal Year 2025 Budget $3,056,265 786,303 648,977 507,505 421,999 276,503 249,892 165,086 Project: Ballpark NEXT Redevelopment Strategy Total Increase in Tax Increment Revenue in the State Street Project Area $1,329,972 Remaining to Transition Holding Account $648,977 Additional Project Funding Request $415,000 Changes in Obligated Expenses $265,995 E x p e n s e k e y c h a n g e s b y F u n d Note: The "Change" column totals all amendments, and the "BA 4" column shows the overall amended budget. If BA 3 is not approved, its changes will not be included in BA 4. Programs Administration Assessment-CBD Programming-CBD Administration Fund-CBD Debt Service-CBD Payments-CBD CBD Project CBD Planning Programs Account-CBD Expense Type Appropriation Type FY24 Appropriation Project Adopted Budget BA 1 BA 2 BA 3 Change BA 4 Key Changes: Central Business District Obligation RDA Operations RDA-FY24-CBD-Gallivan -372,775 0 0 0 0 372,775 RDA-FY24-CBD-Gallivan - Management & Maintenance Assessment-CBD 573,975 0 0 0 0 573,975 RDA-FY24-CBD-Gallivan -250,000 0 0 0 0 250,000 RDA-FY24-CBD-Internal Transfers -2,464,469 0 0 0 262,102 2,726,571 RDA-FY24-CBD-Internal Transfers -8,477,030 0 0 0 0 8,477,030 RDA-FY24-CBD-Property Management and Maintenance-CBD 1,075,000 0 0 0 0 1,075,000 RDA-FY24-CBD-Taxing Entity 9,621,707 0 0 0 1,572,608 11,194,315 RDA-FY24-CBD-TI Reimbursements-1,300,000 0 0 0 0 1,300,000 Discretionary Capital Reserves RDA-FY24-CBD-Gallivan - Planning-PRJ-000061 RDA - Gallivan Plaza 509,738 0 0 0 0 509,738 RDA Operations RDA-FY24-CBD-Transition Holding 0 0 0 0 786,303 786,303 24,644,694 0 0 0 2,621,013 27,265,707 Note: The "Change" column totals all amendments, and the "BA 4" column shows the overall amended budget. If BA 3 is not approved, its changes will not be included in BA 4. Expense Type Appropriation Type FY24 Appropriation Project Adopted Budget BA 1 BA 2 BA 3 Change BA 4 Obligation Capital Reserves Project RDA-FY24-B70-Commercial Relocation-B70 PRJ-000080 Bennion Jewelers Relocation 100,000 0 0 0 0 100,000 RDA-FY24-B70-Eccles - Maintenance & PRJ-000084 Regent Street Repairs-B70 Parking Structure Reserves 100,000 0 0 0 0 100,000 PRJ-000085 Regent Street Maintenance 80,000 0 0 0 0 80,000 RDA-FY24-B70-RDA Arts & Culture Program-B70 PRJ-000082 Eccles Fundraising Fulfillment 125,000 0 0 0 0 125,000 PRJ-000083 Eccles Theater- Operating Reserve for Ancillary Spaces 475,000 0 0 0 0 475,000 RDA Operations Programs RDA-FY24-B70-Eccles Debt Service- B70 9,599,991 0 0 0 0 9,599,991 RDA-FY24-B70-Taxing Entity Payments- B70 548,768 0 0 0 11,912 560,680 Discretionary Capital Reserves Project RDA-FY24-B70-RDA Arts & Culture Program-B70 PRJ-000081 Regent Street Event Programming 25,000 0 0 0 0 25,000 11,053,759 0 0 0 11,912 11,065,671 Key Changes: Block 70 Note: The "Change" column totals all amendments, and the "BA 4" column shows the overall amended budget. If BA 3 is not approved, its changes will not be included in BA 4. Expense Type Appropriation Type FY24 Appropriation Project Adopted Budget BA 1 BA 2 BA 3 Change BA 4 Obligation RDA Operations Programs RDA-FY24-DD-Internal Transfers - Administration Fund-DD 813,365 0 0 0 97,385 910,750 RDA-FY24-DD-Internal Transfers - Primary Housing Fund-DD 1,084,487 0 0 0 129,846 1,214,333 RDA-FY24-DD-Property Management and Maintenance-DD 150,000 0 0 0 0 150,000 Discretionary RDA Capital Reserves Programs RDA-FY24-DD-Commercial Assistance Reserves-DD 500,000 0 0 0 0 500,000 RDA-FY24-DD-Infrastructure Improvements-DD 3,680,056 0 (3,680,056)0 (3,680,056)0 Capital Reserves Project RDA-FY24-DD-Infrastructure Improvements-DD New Project: Depot District Infrastructure, Design, Construction, & Site Work 0 0 3,680,056 0 3,680,056 3,680,056 RDA Operations Programs RDA-FY24-DD-Internal Transfers - Secondary Housing Fund-DD 1,000,000 0 0 0 0 1,000,000 RDA-FY24-DD-Transition Holding Account-DD 0 0 0 0 421,999 421,999 7,227,908 0 0 0 649,230 7,877,138 Key Changes: Depot District Note: The "Change" column totals all amendments, and the "BA 4" column shows the overall amended budget. If BA 3 is not approved, its changes will not be included in BA 4. Expense Type Appropriation Type FY24 Appropriation Project Adopted Budget BA 1 BA 2 BA 3 Change BA 4 Obligation RDA Operations Programs RDA-FY24-GD-Internal Transfers - Administration Fund-GD 165,496 0 0 0 38,096 203,592 RDA-FY24-GD-Internal Transfers - Primary Housing Fund-GD 220,662 0 0 0 50,795 271,457 RDA-FY24-GD-Property Management and Maintenance-GD 5,000 0 0 0 0 5,000 Discretionary RDA Capital Reserves Programs RDA-FY24-GD-Commercial Assistance Reserves-GD 1,003,435 0 0 0 0 1,003,435 RDA Operations Programs RDA-FY24-GD-Transition Holding Account-GD 0 0 0 0 165,086 165,086 1,394,593 0 0 0 253,977 1,648,570 Key Changes: Granary District Note: The "Change" column totals all amendments, and the "BA 4" column shows the overall amended budget. If BA 3 is not approved, its changes will not be included in BA 4. Expense Type Appropriation Type FY24 Appropriation Project Adopted Budget BA 1 BA 2 BA 3 Change BA 4 Obligation Capital Reserves RDA-FY24-NT-Infrastructure PRJ-000086 North Temple Project Improvements-NT School Construction Reserves 70,610 0 0 0 27,766 98,376 RDA Operations RDA-FY24-NT-Internal Transfers - Programs Administration Fund-NT 100,872 0 0 0 126,150 227,022 RDA-FY24-NT-Internal Transfers - Primary Housing Fund-NT 201,743 0 0 0 100,952 302,695 Discretionary RDA Capital Reserves RDA-FY24-NT-Commercial Assistance Programs Reserves-NT 543,277 0 0 (325,959)(325,959)217,318 RDA-FY24-NT-Infrastructure Improvements-NT 100,000 0 0 0 0 100,000 RDA-FY24-NT-Strategic Intervention-NT 285,490 0 0 (285,490)(285,490)0 Capital Reserves RDA-FY24-NT-Infrastructure PRJ-000022 RDA - City Creek Project Improvements-NT Daylighting Design Plan Budget 50,000 0 0 0 0 50,000 RDA-FY24-NT-Strategic Intervention-NT New Project: Whipple Property Acquisition 0 0 0 611,449 611,449 611,449 RDA Operations RDA-FY24-NT-Transition Holding Programs Account-NT 0 0 0 0 249,892 249,892 1,351,992 0 0 0 504,760 1,856,752 Key Changes: North Temple Note: The "Change" column totals all amendments, and the "BA 4" column shows the overall amended budget. If BA 3 is not approved, its changes will not be included in BA 4. Expense Type Appropriation Type FY24 Appropriation Project Adopted Budget BA 1 BA 2 BA 3 Change BA 4 Obligation RDA Operations Programs RDA-FY24-NTV-Internal Transfers - Administration Fund-NTV 41,616 0 0 0 4,263 45,879 RDA-FY24-NTV-Salt Lake City Debt Service-NTV 2,732,803 0 0 0 279,936 3,012,739 2,774,419 0 0 0 284,199 3,058,618 Key Changes: North Temple Viaduct Note: The "Change" column totals all amendments, and the "BA 4" column shows the overall amended budget. If BA 3 is not approved, its changes will not be included in BA 4. Expense Type Appropriation Type FY24 Appropriation Project Adopted Budget BA 1 BA 2 BA 3 Change BA 4 Obligation RDA Operations Programs RDA-FY24-SR-Internal Transfers - Administration Fund-SR 7,065 0 0 0 835 7,900 RDA-FY24-SR-Internal Transfers - Primary Housing Fund-SR 14,130 0 0 0 1,669 15,799 RDA-FY24-SR-TI Reimbursements-SR 120,102 0 0 0 14,190 134,292 141,297 0 0 0 16,694 157,991 Key Changes: Stadler Rail Note: The "Change" column totals all amendments, and the "BA 4" column shows the overall amended budget. If BA 3 is not approved, its changes will not be included in BA 4. Expense Type Appropriation Type FY24 Appropriation Project Adopted Budget BA 1 BA 2 BA 3 Change BA 4 Obligation RDA Operations Programs RDA-FY24-9L-Internal Transfers - Administration Fund-9L 253,543 0 0 0 5,663 259,206 RDA-FY24-9L-Internal Transfers - Primary Housing Fund-9L 144,592 0 0 0 18,642 163,234 RDA-FY24-9L-Internal Transfers - School District Required Family & Workforce Housing-9L 120,786 0 0 0 13,109 133,895 RDA-FY24-9L-Taxing Entity Payments- 9L 331,388 0 0 0 3,591 334,979 Discretionary Capital Reserves Project RDA-FY24-9L-RDA Arts & Culture Program-9L New Project: 9-Line Public Art Project 150,000 0 0 0 0 150,000 RDA Capital Reserves Programs RDA-FY24-9L-Accessory Dwelling Unit Program-9L 1,455,680 0 0 0 0 1,455,680 RDA-FY24-9L-Commercial Assistance Reserves-9L 500,000 0 0 0 0 500,000 RDA-FY24-9L-Strategic Intervention-9L 500,000 0 0 0 0 500,000 RDA Operations Programs RDA-FY24-9L-Transition Holding Account-9L 0 0 0 0 276,503 276,503 3,455,989 0 0 0 317,508 3,773,497 Key Changes: 9 Line Note: The "Change" column totals all amendments, and the "BA 4" column shows the overall amended budget. If BA 3 is not approved, its changes will not be included in BA 4. Expense Type Appropriation Type FY24 Appropriation Project Adopted Budget BA 1 BA 2 BA 3 Change BA 4 Obligation RDA Operations Programs RDA-FY24-SS-Internal Transfers - Administration Fund-SS 442,381 0 0 0 132,998 575,379 RDA-FY24-SS-Internal Transfers - Primary Housing Fund-SS 182,405 0 0 0 64,487 246,892 RDA-FY24-SS-Internal Transfers - School District Required Family & Workforce Housing-SS 259,976 0 0 0 68,510 328,486 Discretionary Capital Reserves Project RDA-FY24-SS-Infrastructure Studies and Planning-SS PRJ-000051 RDA - Ballpark Next Redevelopment Strategy 300,000 0 0 0 415,000 715,000 RDA Capital Reserves Programs RDA-FY24-SS-Commercial Assistance Reserves-SS 1,239,049 0 0 0 0 1,239,049 RDA-FY24-SS-Strategic Intervention-SS 3,364,709 0 0 0 0 3,364,709 RDA Operations Programs RDA-FY24-SS-Transition Holding Account-SS 0 0 0 0 648,977 648,977 5,788,520 0 0 0 1,329,972 7,118,492 Key Changes: State Street Note: The "Change" column totals all amendments, and the "BA 4" column shows the overall amended budget. If BA 3 is not approved, its changes will not be included in BA 4. Expense Type Appropriation Type FY24 Appropriation Project Adopted Budget BA 1 BA 2 BA 3 Change BA 4 Obligation Capital Reserves Project RDA-FY24-NWQ-Infrastructure Improvements-NWQ PRJ-000087 NWQ Shared Costs Reserve 139,854 0 0 0 105,254 245,108 RDA Operations Programs RDA-FY24-NWQ-Internal Transfers - Administration Fund-NWQ 139,855 0 0 0 105,254 245,109 RDA-FY24-NWQ-Internal Transfers - Primary Housing Fund-NWQ 139,855 0 0 0 105,254 245,109 RDA-FY24-NWQ-TI Reimbursements- NWQ 978,984 0 0 0 736,777 1,715,761 1,398,548 0 0 0 1,052,539 2,451,087 Key Changes: Northwest Quadrant Note: The "Change" column totals all amendments, and the "BA 4" column shows the overall amended budget. If BA 3 is not approved, its changes will not be included in BA 4. Program-B67N Expense Type Appropriation Type FY24 Appropriation Project Adopted Budget BA 1 BA 2 BA 3 Change BA 4 Key Changes: Block 67 North Obligation Capital Reserves Project RDA-FY24-B67N-RDA Arts & Culture New Project: Japantown Art 0 0 0 0 35,860 35,860 RDA Operations Programs RDA-FY24-B67N-Internal Transfers - Administration Fund-B67N 0 0 0 0 17,930 17,930 RDA-FY24-B67N-Internal Transfers - Primary Housing Fund-B67N 0 0 0 0 35,860 35,860 RDA-FY24-B67N-TI Reimbursements- B67N 0 0 0 0 268,949 268,949 0 0 0 0 358,599 358,599 Note: The "Change" column totals all amendments, and the "BA 4" column shows the overall amended budget. If BA 3 is not approved, its changes will not be included in BA 4. Expense Type Appropriation Type FY24 Appropriation Project Adopted Budget BA 1 BA 2 BA 3 Change BA 4 Obligation RDA Capital Reserves Programs RDA-FY24-1H-School District Required Family & Workforce Housing-NPA 380,762 0 0 0 81,619 462,381 Discretionary Capital Reserves Project RDA-FY24-1H-Other Housing-NPA PRJ-000088 Sunday-Anderson Senior Center - SLCO Partnership 1,013,820 0 0 0 0 1,013,820 RDA Capital Reserves Programs RDA-FY24-1H-HDLP - Competitive-NPA 1,000,000 0 0 0 0 1,000,000 RDA Operations Programs RDA-FY24-1H-Transition Holding Account-NPA 0 0 0 0 507,505 507,505 2,394,582 0 0 0 589,124 2,983,706 Key Changes: Primary Housing Fund Note: The "Change" column totals all amendments, and the "BA 4" column shows the overall amended budget. If BA 3 is not approved, its changes will not be included in BA 4. Discretionary Capital Reserves Project RDA-FY24-2H-Other Housing-NPA PRJ-000088 Sunday-Anderson Senior Center - SLCO Partnership 1,000,000 0 0 0 0 1,000,000 1,000,000 0 0 0 0 1,000,000 Expense Type Appropriation Type FY24 Appropriation Project Adopted Budget BA 1 BA 2 BA 3 Change BA 4 Key Changes: Secondary Housing Fund Note: The "Change" column totals all amendments, and the "BA 4" column shows the overall amended budget. If BA 3 is not approved, its changes will not be included in BA 4. Expense Type Appropriation Type FY24 Appropriation Project Adopted Budget BA 1 BA 2 BA 3 Change BA 4 Discretionary Capital Reserves Project RDA-FY24-HDF-Shared Equity Housing- NPA PRJ-000089 Neighborworks for Shared Equity Workforce 1,400,000 0 0 0 0 1,400,000 RDA Capital Reserves Programs RDA-FY24-HDF-Accessory Dwelling Unit Program-NPA 1,000,000 0 0 0 0 1,000,000 RDA-FY24-HDF-HDLP - Competitive- NPA 7,836,967 (6,476,014)0 0 (6,476,014)1,360,953 10,236,967 (6,476,014)0 0 (6,476,014)3,760,953 Key Changes: Housing Development Fund Note: The "Change" column totals all amendments, and the "BA 4" column shows the overall amended budget. If BA 3 is not approved, its changes will not be included in BA 4. Expense Type Appropriation Type FY24 Appropriation Project Adopted Budget BA 1 BA 2 BA 3 Change BA 4 Discretionary Capital Reserves Project RDA-FY24-WCI-Shared Equity Housing- NPA PRJ-000089 Neighborworks for Shared Equity Workforce 700,000 0 0 0 0 700,000 RDA Capital Reserves Programs RDA-FY24-WCI-Wealth Building Housing Opportunities-NPA 1,135,469 0 0 0 0 1,135,469 1,835,469 0 0 0 0 1,835,469 Key Changes: Westside Community Initiative Note: The "Change" column totals all amendments, and the "BA 4" column shows the overall amended budget. If BA 3 is not approved, its changes will not be included in BA 4. Obligation RDA Operations Programs RDA-FY24-PIF-Operating & Maintenance-NPA 330,000 0 0 0 0 330,000 Expense Type Appropriation Type FY24 Appropriation Project Adopted Budget BA 1 BA 2 BA 3 Change BA 4 Key Changes: Program Income Fund Discretionary Capital Reserves Project RDA-FY24-PIF-Gallivan - Maintenance & Repairs-NPA PRJ-000057 Gallivan Repairs 214,692 0 0 0 0 214,692 RDA-FY24-PIF-Infrastructure Improvements-NPA PRJ-000078 Sugar House DI Demolition 550,000 0 0 0 0 550,000 RDA Operations Programs RDA-FY24-PIF-Charges & Services-NPA 355,000 0 0 0 0 355,000 1,449,692 0 0 0 0 1,449,692 Note: The "Change" column totals all amendments, and the "BA 4" column shows the overall amended budget. If BA 3 is not approved, its changes will not be included in BA 4. Discretionary RDA Capital Reserves RDA-FY24-RLF-Commercial Revolving Programs Loans-NPA 226,750 0 0 0 0 226,750 226,750 0 0 0 0 226,750 Expense Type Appropriation Type FY24 Appropriation Project Adopted Budget BA 1 BA 2 BA 3 Change BA 4 Key Changes: Revolving Loan Fund Note: The "Change" column totals all amendments, and the "BA 4" column shows the overall amended budget. If BA 3 is not approved, its changes will not be included in BA 4. Expense Type Appropriation Type FY24 Appropriation Project Adopted Budget BA 1 BA 2 BA 3 Change BA 4 Obligation RDA Operations Programs RDA-FY24-OPS-Administrative Fees- NPA 1,000,000 0 0 0 0 1,000,000 RDA-FY24-OPS-Charges & Services- NPA 296,883 0 0 0 153,117 450,000 RDA-FY24-OPS-Operating & Maintenance-NPA 375,000 0 0 0 75,000 450,000 RDA-FY24-OPS-RDA Personnel-NPA 2,756,779 0 0 0 0 2,756,779 4,428,662 0 0 0 228,117 4,656,779 Key Changes: Agency Operations Fund A d d i t i o n a l i n f o r m a t i o n 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 All project budgets must pull from appropriations. Once project budgets have been approved by the Board, the Agency can move forward with spending. Project budgets may have multiple appropriations. Project Budgets 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. Capital Reserves 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). Operations Appropriations 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