Transmittal - 4/2/2024
DEPARTMENT OF FINANCE
POLICY AND BUDGET DIVISION
451 SOUTH STATE STREET
PO BOX 145467, SALT LAKE CITY, UTAH 84114-5455
ERIN MENDENHALL
Mayor
MARY BETH THOMPSON
Chief Financial Officer
CITY COUNCIL TRANSMITTAL
___________________________________ Date Received: _______________
Rachel Otto, Chief of Staff Date sent to Council: __________
______________________________________________________________________________
TO: Salt Lake City Council DATE: April 2, 2024
Victoria Petro, Chair
FROM: Mary Beth Thompson, Chief Financial Officer
SUBJECT: FY24 Budget Amendment #5
SPONSOR: NA
STAFF CONTACT: Greg Cleary (801) 535-6394 or Mary Beth Thompson (801) 535-6403
DOCUMENT TYPE: Budget Amendment Ordinance
RECOMMENDATION: The Administration recommends that subsequent to a public hearing,
the City Council adopt the following amendments to the FY 2024 adopted budget.
BUDGET IMPACT:
REVENUE EXPENSE
GENERAL FUND $5,513,448.00 $32,816,721.73
AIRPORT FUND 0.00 21,933,876.00
CIP FUND 18,450,000.00 3,527,775.33
LOAN FUND 7,000,000.00 7,000,000.00
IMS FUND 3,000.00 3,000.00
CDBG FUND 0.00 (46,643.00)
MISC GRANTS FUND 1,667,480.10 5,116,628.33
TOTAL $32,633,928.10 $70,351,358.39
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BACKGROUND/DISCUSSION:
Revenue for FY 2024 Budget Adjustments
The chart below presents General Fund Projected Revenues for FY 2024.
To date, revenues are trending slightly above initial budget. At this time, Finance staff are
projecting revenues to remaining consistent with current estimates for the remainder of FY 2024.
Modifications have been made primarily to Sales Tax, resulting in a decrease of approximately
$2.6 million, while an increase in revenue is projected in the Sales Tax Additional ½ % by an
estimated $3.7 million.
Revenue FY23-FY24 Annual Budget
FY23-24 Amended
Budget New Projection
Amended Variance
Favorable/(Unfavorable)
Revenue
Property Taxes 131,752,713 131,752,713 131,752,713 0
Sales, Use & Excise Taxes 117,129,000 117,129,000 114,465,900 (2,663,100)
Franchise Taxes 12,348,127 12,348,127 13,273,330 925,203
Total Taxes 261,229,840 261,229,840 259,491,943 (1,737,897)
Revenue
Charges For Services 4,745,443 4,745,443 5,938,036 1,192,593
Fines & Forfeitures 2,561,547 2,571,547 2,607,446 35,899
Interest Income 8,000,000 8,000,000 8,000,000 0
Interfund Service Charges 26,131,213 26,131,213 26,041,511 (89,702)
Intergovernmental Revenue 5,134,621 5,134,621 5,159,621 25,000
Licenses 18,434,301 18,434,301 18,438,665 4,364
Miscellaneous Revenue 2,958,012 2,948,012 2,966,118 18,106
Parking Meter Revenue 2,801,089 2,801,089 2,801,089 0
Parking Tickets 1,500,000 1,500,000 1,499,955 (45)
Permits 22,445,026 22,445,026 22,487,608 42,582
Property Sale Proceeds - - - 0
Rental & Other Income 681,604 681,604 1,101,203 419,599
Gain on Property Dispositions - - - 0
Operating Transfers In 9,938,944 10,130,410 10,130,410 0
Total W/O Special Tax 105,331,800 105,523,266 107,171,662 1,648,396
ObjectCodeDescription
Sales Tax Addition 1/2%49,084,479 49,084,479 52,800,000 3,715,521
Total General Fund 415,646,119 415,837,585 419,463,605 3,626,020
The table below presents updated Fund Balance numbers and percentages, based on the proposed changes
included in Budget Amendment #5.
With the complete adoption of Budget Amendment #5, the available fund balance will adjust to 28.12 percent
of the FY 2024 Adopted Budget.
FOF GF Only TOTAL FOF GF Only TOTAL
Beginning Fund Balance 18,395,660 141,728,022 160,123,682 24,825,461 178,695,454 202,575,741
Budgeted Change in Fund Balance (2,100,608) (20,736,262) (22,836,870) (3,657,641) (29,211,158) (32,868,799)
Prior Year Encumbrances (3,162,300) (17,260,909) (20,423,209) (2,592,884) (18,663,765) (21,157,931)
Estimated Beginning Fund Balance 13,132,752 103,730,851 116,863,603 18,574,936 130,820,531 148,549,011
Beginning Fund Balance Percent 22.79%25.00%24.85%35.49%33.36%33.42%
Year End CAFR Adjustments
Revenue Changes - - - - - -
Expense Changes (Prepaids, Receivable, Etc.) (2,257,746) (2,257,746) (2,484,423) (2,484,423)
Fund Balance w/ CAFR Changes 13,132,752 101,473,105 114,605,857 18,574,936 128,336,108 146,064,588
Final Fund Balance Percent 22.79%24.46%24.37%35.49%32.72%32.86%
Budget Amendment Use of Fund Balance
BA#1 Revenue Adjustment - (475,000) (475,000) - - -
BA#1 Expense Adjustment - - - (204,200) (204,200)
BA#2 Revenue Adjustment - - - - - -
BA#2 Expense Adjustment - - - - 763,950 763,950
BA#3 Revenue Adjustment - 6,000,000 6,000,000 - - -
BA#3 Expense Adjustment - (6,538,000) (6,538,000) - (1,434,220) (1,434,220)
BA#4 Revenue Adjustment - 194,600 194,600 - - -
BA#4 Expense Adjustment - (7,584,328) (7,584,328) - (2,890,480) (2,890,480)
BA#5 Revenue Adjustment - - - - - 5,513,448
BA#5 Expense Adjustment - (5,940,349) (5,940,349) - - (32,816,722)
BA#6 Revenue Adjustment - 19,120,198 19,120,198 - - -
BA#6 Expense Adjustment - (11,719,731) (12,219,731) - -
Change in Revenue - - - - 10,000,000
Change in Expense
Fund Balance Budgeted Increase - - - - -
- - - Adjusted Fund Balance 21,928,113 157,840,137 178,933,386 18,574,936 124,571,157 124,996,364
Adjusted Fund Balance Percent 38.05%38.05%38.05%35.49%31.76%28.12%
Projected Revenue 57,634,742 414,859,025 470,299,454 52,338,120 392,166,803 444,504,923
Salt Lake City
General Fund
TOTAL
Fund Balance Projections
FY2024 BudgetFY2023 Budget Projected
The Administration is requesting a budget amendment totaling $32,633,928.10 in revenue and
$70,351,358.39 in expenses. The amendment proposes changes in seven (7) funds, with no
change to FTEs in the city. The proposal includes ten (10) initiatives for Council review and
additional housekeeping and grant related items.
A summary spreadsheet outlining proposed budget changes is attached. The Administration
requests this document be modified based on the decisions of the Council.
The budget amendment is separated in eight different categories:
A. New Budget Items
B. Grants for Existing Staff Resources
C. Grants for New Staff Resources
D. Housekeeping Items
E. Grants Requiring No New Staff Resources
F. Donations
G. Council Consent Agenda Grant Awards
I. Council Added Items
PUBLIC PROCESS: Public Hearing
SALT LAKE CITY ORDINANCE
No. ______ of 2024
(Fifth amendment to the Final Budget of Salt Lake City, including
the employment staffing document, for Fiscal Year 2023-2024)
An Ordinance Amending Salt Lake City Ordinance No. 29 of 2023 which adopted the
Final Budget of Salt Lake City, Utah, for the Fiscal Year Beginning July 1, 2023, and Ending
June 30, 2024.
In June of 2023, the Salt Lake City Council adopted the final budget of Salt Lake City,
Utah, including the employment staffing document, effective for the fiscal year beginning July 1,
2023, and ending June 30, 2024, in accordance with the requirements of Section 10-6-118 of the
Utah Code.
The City’s Budget Director, 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 necessary to effectuate any staffing changes specifically
stated herein, copies of which are attached hereto, for consideration by the City Council and
inspection by the public.
All conditions precedent to amend said budget, including the employment staffing
document as provided above, 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 final budget of
Salt Lake City, including the employment staffing document, as approved, ratified and finalized
by Salt Lake City Ordinance No. 29 of 2023.
SECTION 2. Adoption of Amendments. The budget amendments, including any
amendments to the employment staffing document necessary to effectuate staffing changes
2
specifically stated herein, 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 any
amendments to the employment staffing document described above, for the fiscal year beginning
July 1, 2023 and ending June 30, 2024, in accordance with the requirements of Section 10-6-128
of the Utah Code.
SECTION 3. 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 any
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 4. Effective Date. This Ordinance shall take effect upon adoption.
Passed by the City Council of Salt Lake City, Utah, this _____ day of __________, 2024.
________________________
CHAIRPERSON
ATTEST:
______________________________
CITY RECORDER
Transmitted to the Mayor on __________________
Mayor’s Action: ____ Approved ____ Vetoed
_________________________
MAYOR
ATTEST:
_______________________________
CITY RECORDER
(SEAL)
Bill No. _________ of 2024.
Published: ___________________.
Salt Lake City Attorney’s Office
Approved As To Form
___ _______
Jaysen Oldroyd
Initiative Number/Name Fund Revenue Amount
Expenditure
Amount Revenue Amount
Expenditure
Amount
Ongoing or One-
time FTEs
1 Fire Department Public Utilities Cost Increases GF - 133,250.00 One-time -
2 Police Recruitment and Retention GF - 1,423,875.00 One-time -
3 2100 South Infrastructure Loan GF - 7,000,000.00 One-time -
3 2100 South Infrastructure Loan Loan Fund 7,000,000.00 7,000,000.00 One-time
4 State Funding for Cemetery Roads and Irrigation GF - 3,000,000.00 One-time -
4 State Funding for Cemetery Roads and Irrigation CIP 3,000,000.00 3,000,000.00 One-time -
5 Traffic Signal Improvement - 2200W/2100 N GF - 450,000.00 One-time -
5 Traffic Signal Improvement - 2200W/2100 N CIP 450,000.00 450,000.00 One-time -
6 Police Impact Fee Refunds CIP - 47,592.00 One-time -
7 Update of the Streets IFFP CIP - (29,816.67)One-time -
7 Update of the Streets IFFP CIP - 29,816.67 One-time -
7 Update of the Streets IFFP CIP - 30,183.33 One-time -
8 North Temple Jordan River Bridge - Riverbank
Deterrent Rock Replacement GF - 165,500.00 One-time -
9 Salt Lake City Public Cleaning Contract GF - 130,648.73 One-time -
10 Fund Balance Allocation to CIP GF 15,000,000.00
10 Fund Balance Allocation to CIP CIP 15,000,000.00 -
1 Adding Budget for Finance Grant Positions -
Correction GF 61,191.00 58,191.00 Ongoing -
1 Adding Budget for Finance Grant Positions -
Correction GF - 3,000.00 One-time -
1 Adding Budget for Finance Grant Positions -
Correction IMS 3,000.00 3,000.00 One-time -
1 Adding Budget for Finance Grant Positions -
Correction CDBG - (46,643.00)One-time -
1 Adding Budget for Finance Grant Positions -
Correction Misc Grants - (14,548.00)One-time -
2 Recognize Overtime Revenue in Budget GF 1,736,505.00 1,736,505.00 One-time -
3 Reallocate CAN CRAG Funds (Rape Recovery Center)GF - (100,000.00)One-time -
3 Reallocate CAN CRAG Funds (Housing Connect)GF - 27,800.00 One-time -
3 Reallocate CAN CRAG Funds (Neighborhood House)GF - 72,200.00 One-time -
4 HOME Dormant Income Housing - (3,463,696.23)
4 HOME Dormant Income Housing - 3,463,696.23 One-time -
4 HOME Dormant Income Misc Grants - 3,463,696.23 One-time -
5 Housing Authority PILOT Check GF 40,000.00 40,000.00 One-time -
6 Airport Interest Budget Adjustment Airport - 21,933,876.00 One-time -
7 Open Streets Funding Rescope GF - - One-time -
8 Community Reinvestment Agency Act True Up GF 3,675,752.00 3,675,752.00 One-time -
Section E: Grants Requiring No New Staff Resources
-
Fiscal Year 2023-24 Budget Amendment #5
Council ApprovedAdministration Proposed
Section A: New Items
Section D: Housekeeping
Section F: Donations
Section C: Grants for New Staff Resources
Section B: Grants for Existing Staff Resources
1
Fiscal Year 2023-24 Budget Amendment #5
Consent Agenda #4
1 Department of Environmental Quality - State of Utah Misc Grants 100,000.00 100,000.00 One-time -
1 Safe Streets for All Misc Grants 953,600.00 953,600.00 One Time -
2 Marathon Petroleum Misc Grants 4,532.10 4,532.10 One Time -
3 Rocky Mountain High Intensity Drug Trafficking Misc Grants 600,068.00 600,068.00 One Time -
4 Paul Coverdell Forensic Science Improvement Grant Misc Grants 9,280.00 9,280.00 One Time -
Total of Budget Amendment
Items
32,633,928.10 70,351,358.39 - - -
27,303,273.73
Initiative Number/Name Fund Revenue Amount
Expenditure
Amount Revenue Amount
Expenditure
Amount
Ongoing or One-
time FTEs
Total by Fund, Budget Amendment #4:
General Fund GF 5,513,448.00 32,816,721.73 - - -
Airport Fund Airport - 21,933,876.00 - - -
CIP Fund CIP 18,450,000.00 3,527,775.33 - - -
Loan Fund Loan Fund 7,000,000.00 7,000,000.00 - - -
IMS Fund IMS 3,000.00 3,000.00 - - -
CDBG Fund CDBG - (46,643.00) - - -
Miscellaneous Grants Fund Misc Grants 1,667,480.10 5,116,628.33 - - -
Total of Budget Amendment Items 32,633,928.10 70,351,358.39 - - -
- -
Administration Proposed Council Approved
Section I: Council Added Items
Section G: Council Consent Agenda -- Grant Awards
Consent Agenda #5
2
Fiscal Year 2023-24 Budget Amendment #5
Current Year Budget Summary, provided for information only
FY 2023-24 Budget, Including Budget Amendments
Revenue FY 2023-24 Adopted Budget
- Revenue BA #1 Total BA #2 Total BA #3 Total BA #4 Total BA #5 Total Total Revenue
General Fund (Fund 1000)448,514,918 0.00 0.00 0.00 130,275.00 5,513,448.00 454,158,641.00
Curb and Gutter (FC 20)3,000 3,000.00
DEA Task Force Fund (FC 41)1,397,355 1,397,355.00
Misc Special Service Districts (FC 46)1,700,000 - 0.00 1,700,000.00
Street Lighting Enterprise (FC 48)4,681,185 4,681,185.00
Water Fund (FC 51)176,637,288 176,637,288.00
Sewer Fund (FC 52)289,941,178 289,941,178.00
Storm Water Fund (FC 53)19,865,892 19,865,892.00
Airport Fund (FC 54,55,56)403,513,000 403,513,000.00
Refuse Fund (FC 57)25,240,459 230,000.00 25,470,459.00
Golf Fund (FC 59)12,710,067 12,710,067.00
E-911 Fund (FC 60)3,925,000 - 3,925,000.00
Fleet Fund (FC 61)32,108,969 36,800.00 975,177.00 732,909.00 33,853,855.00
IMS Fund (FC 65)36,254,357 9,000.00 6,000.00 12,000.00 9,000.00 3,000.00 36,293,357.00
County Quarter Cent Sales Tax for
Transportation (FC 69)9,700,000 9,700,000.00
CDBG Operating Fund (FC 71)5,597,763 - 5,597,763.00
Miscellaneous Grants (FC 72)8,919,917 16,197,423.00 1,705,700.79 7,349,950.66 1,667,480.10 35,840,471.55
Other Special Revenue (FC 73)400,000 62,416.00 462,416.00
Donation Fund (FC 77)500,000 500,000.00
Housing Loans & Trust (FC 78)14,659,043 14,659,043.00
Debt Service Fund (FC 81)32,341,586 1,100,000.00 33,441,586.00
CIP Fund (FC 83, 84 & 86)30,199,756 218,000.00 25,485,893.25 410,177.00 1,415,400.00 18,450,000.00 76,179,226.25
Governmental Immunity (FC 85)3,888,581 3,888,581.00
Risk Fund (FC 87)60,932,137 60,932,137.00
Loan Fund - 7,000,000.00 7,000,000.00
Total of Budget Amendment Items 1,623,631,451 263,800.00 41,751,732.25 3,103,054.79 10,967,534.66 32,633,928.10 1,712,351,500.80
3
Fiscal Year 2023-24 Budget Amendment #5
Expenditure FY 2023-24 Adopted
Budgetg - Expense BA #1 Total BA #2 Total BA #3 Total BA #4 Total BA #5 Total Total Expense
General Fund (FC 10)448,514,918 204,200.00 (763,950.00)1,730,731.89 2,890,480.00 32,816,721.73 485,393,101.62
Curb and Gutter (FC 20)3,000 3,000.00
DEA Task Force Fund (FC 41)1,397,355 1,397,355.00
Misc Special Service Districts (FC 46)1,700,000 664,293.70 2,364,293.70
Street Lighting Enterprise (FC 48)6,044,119 6,044,119.00
Water Fund (FC 51)177,953,787 177,953,787.00
Sewer Fund (FC 52)301,832,622 301,832,622.00
Storm Water Fund (FC 53)22,947,474 22,947,474.00
Airport Fund (FC 54,55,56)520,438,997 21,933,876.00 542,372,873.00
Refuse Fund (FC 57)28,263,792 230,000.00 28,493,792.00
Golf Fund (FC 59)17,938,984 17,938,984.00
E-911 Fund (FC 60)3,800,385 165,793.00 3,966,178.00
Fleet Fund (FC 61)32,498,750 14,461,793.00 975,177.00 732,909.00 48,668,629.00
IMS Fund (FC 65)38,702,171 9,000.00 6,000.00 4,531,083.00 406,688.00 3,000.00 43,657,942.00
County Quarter Cent Sales Tax for
Transportation (FC 69)9,700,000 (205,177.00) 1,100,000.00 10,594,823.00
CDBG Operating Fund (FC 71)5,597,763 46,642.50 (46,643.00) 5,597,762.50
Miscellaneous Grants (FC 72)8,919,917 16,197,423.00 2,234,473.29 7,349,950.66 5,116,628.33 39,818,392.28
Other Special Revenue (FC 73)400,000 65,472.00 465,472.00
Donation Fund (FC 77)500,000 500,000.00
Housing Loans & Trust (FC 78)10,212,043 6,133,511.00 16,345,554.00
Debt Service Fund (FC 81)34,894,979 5,777,784.00 1,100,000.00 41,772,763.00
CIP Fund (FC 83, 84 & 86)29,708,286 218,000.00 25,485,893.25 1,545,675.00 3,527,775.33 60,485,629.58
Governmental Immunity (FC 85)3,370,012 3,370,012.00
Risk Fund (FC 87)63,574,655 63,574,655.00
Loan Fund - 7,000,000.00 7,000,000.00
- Total of Budget Amendment Items 1,768,914,009 14,892,993.00 41,655,131.95 15,090,714.68 21,655,006.66 70,351,358.39 1,932,559,213.68
Budget Manager
Analyst, City Council
Contingent Appropriation
4
Salt Lake City FY 2023-24 Budget Amendment #5
Initiative Number/Name Fund Amount
1
Section A: New Items
A-1: Fire Department Public
Utilities Cost Increases –
Fire Hydrant Rentals
GF One-time $133,250.00
Department: Fire Prepared By: Clint Rasmussen
For questions, please include Clint Rasmussen and Chief Karl Lieb
Public Utilities has increased the rates the Fire Department and other municipalities must pay for fire hydrant rentals.
This increase was overlooked during the annual budget creation cycle. Unfortunately, this adjustment cannot wait or be
absorbed in the existing budget because of the size of the increase. Utilizing existing department funds to cover the
increase would potentially delay or jeopardize public safety services. The request is for $133,250 to account for the
increased expense. As part of the Fiscal Year 2025 Budget, staff will factor in new rates and associated expenses. At this
time, the difference between the two required payments is $133,250 for Fiscal Year 2023-24 (One-Time).
Public Utilities Costs (FY2023-24)
Hydrant Rentals $9,000 per month, or $108,000 annually
Public Utilities Costs (FY2024-25) - Ongoing
Hydrant Rentals $20,104.18 per month, or $241,250 annually
A-2: Police Recruitment and
Retention GF One-time $1,423,875.00
Department: Police Prepared By: Shellie Dietrich
For questions, please include Shellie Dietrich, Laura Nygaard and Chief Brown
In Fiscal Year 2023 the Police Department proposed a multifaceted approach to improving staffing while utilizing
overtime to provide and maintain operational readiness, employing a proposed lateral hiring bonus and a retention
bonus for current employees. The hiring bonus would provide additional sworn lateral staffing as a compliment to the
new hire recruit classes and allow the department to bolster the staffing numbers on an accelerated timeline. Providing a
retention bonus to existing sworn employees has provided incentives to retain staff at a higher level than is currently
being experienced, while also providing a commitment from the city to the sworn staffing to maintain their pay at a level
commensurate with their jobs and surrounding agencies.
In March of 2023 the police department had 34 funded vacancies and 2 pending vacancies as well as the 20 unfunded
positions. The department currently has a hiring class in May of 20 officers and 10 lateral applicants. It’s estimated that
those applicants will fill all funded officer positions a s well as hiring 3 officers into unfunded positions by the end of the
fiscal year.
An ongoing amount of $264,500 is being requested to continue lateral hiring retention bonuses in order to maintain
necessary staffing levels.
A-3: 2100 South
Infrastructure Loan
GF One-time $7,000,000
Department: Finance Prepared By: Rachel Otto
For questions, please include Mary Beth Thompson, Rachel Otto, and Jill Love
In order to facilitate a faster, less disruptive, and less costly reconstruction of 2100 S from 700 E to 1100 E, the
Administration proposes negotiating a market-rate loan of up to $7 million to The Thackeray Co. as the representative of
several entities in the area that are or will be developing property adjacent to 2100 S. This funding would be put toward
needed water and sewer upgrades in Sugarhouse, and allow the City’s contractor to replace the infrastructure in
conjunction with the road upgrades instead of in su bsequent phases that would necessitate re-opening the road over the
next several years. Release of the funds will be contingent on the City negotiating a loan agreement with the developer
that would include a market-rate interest rate and adequate collateral.
Salt Lake City FY 2023-24 Budget Amendment #5
Initiative Number/Name Fund Amount
2
Additional information and a fact sheet will be shared with the council in the coming days.
A-4: State Funding for
Cemetery Roads and
Irrigation
GF One-time $3,000,0000
CIP One-time $3,000,000
Department: Public Lands Prepared By: Kristin Riker
For questions, please include Kristin Riker, Gregg Evans, Amy Dorsey, Mike Atkinson, Jordan Smith,
Mary Beth Thompson
This budget amendment is requesting approval to receive additional $3,000,000 in State appropriated funds to be spent
on the Cemetery Roadways and Irrigation CIP bond project. This request will permit the Summer 2024 bidding and
contracting to proceed without delays for the construction of the Cemetery Roadways and Irrigation project. Funding any
later than June 30 may delay bidding and contracting or add cost to the project PRJ -230007 8323213 - BD Cemetery.
The project is funded by three sources: City's 2022 Sales Tax Revenue Bond (approx.$11,200,000); a state legislative
appropriation ($3,000,000, this request); and by a private donor ($1,000,000, received through a donation agreement
and budget amendment). Bond and donation amounts are combined in Row 20 of "Grant Information". The legislative
appropriation can be given to the City in no fewer than two separate issuances once money is spent down (i.e., a
reimbursement). However, the City needs the funds upfront to bid and award the construction contract. This funding
will be reimbursed by the State once the City spends it (even partially) and reports on performance outcome
measurements (likely FY 26/27).
The funding allocation for the $3,000,000 from the state will not be recognized until the contract is complete, which is
anticipated to happen by April 16th.
The final “Historic Salt Lake City Cemetery Preservation” request for appropriation (RFA) from the legislature is also
attached.
A-5: Traffic Signal
Improvement – 2200 W /
2100 N
GF One-time $450,000.00
CIP One-time $450,000.00
Department: CAN Prepared By: Jon Larsen
For questions, please include Jon Larsen, Blake Thomas and Brent Beck
$450,000 is being requested for a new traffic signal at the 2200 W /2100 N intersection. This is currently a 2-way stop
controlled intersection in a high growth area of the City. There is a growing safety concern at this intersection that a
traffic signal would address. Traffic at this intersection has increased dramatically in recent years, and drivers turning off
2200 West onto 2100 North are finding it challenging to find safe gaps in traffic. This has resulted in an increase in
traffic accidents at this location. This issue is exacerbated by the relatively high speeds on 2100 North, making it harder
to judge gaps in traffic, making crashes more severe.
A-6: Police Impact Fee
Refunds
CIP One-time $47,592.00
Department: Finance Prepared By: Mike Atkinson
For questions, please include Mike Atkinson, Jordan Smith and Mary Beth Thompson
The City Council set aside funding for the purchase of property using Police Impact Fees. The intended property did not
work to be used for the police precinct. The ensuing disencumbrance of these funds has resulted in the required refund of
Salt Lake City FY 2023-24 Budget Amendment #5
Initiative Number/Name Fund Amount
3
impact fees plus actual interest earned on the funds due to their expirationThis refund will be funded with proceeds from
unappropriated Police Impact Fees. $38,464 (principal)+ Approximate Interest $9,128 = Total $47,592.
A-7: Update of the Streets
IFFP
CIP One-time ($29,816.67)
CIP One-time $29,816.67
CIP One-time $30,183.33
Department: Finance Prepared By: Mike Atkinson
For questions, please include Mike Atkinson, Jordan Smith and Mary Beth Thompson
The city is in the process of updating the Impact Fee Facilities Plan (IFFP) for Police, Fire and Parks. Updating the
Streets IFFP at the same time will not only be cost efficient but is needed for the efficient CIP planning of Streets and
Transportation. The Transportation bond is nearly complete and updating the Streets IFFP will aid Capital Asset
Planning (CAP) in the preparation of the CAP 10-year Plan. One hundred percent of the cost is impact fee eligible and the
scope includes Streets/Transportation Study and Preparation of the IFFP. The full request of $60,000 is to be funded by
a rescope of the remaining $29,816.67 from the 2020 IFFP appropriation, with the remainder to come from unallocated
Streets Impact Fees.
A-8: North Temple Jordan
River Bridge – Riverbank
Deterrent Rock Replacement
GF One-time $165,500.00
Department: Public Services Prepared By: Andrew Johnston / Mark Stephens
For questions, please include Andrew Johnston and Mark Stephens
SLC Engineering has been working with the SLC PD, HEART, and the Mayor’s Office to find an intervention to decrease
the use of the riverbanks underneath the bridge to use and deal drugs and avoid law enforcement. They have a plan to
work with the State and replace the current rocks lining the banks on both sides, underneath the bridge with more
deterrent rocks and landscaping to deter use of that location. Due to the limited window of time in the winter to do the
work, the mayor’s office has been pulling together existing funds from departments and this budget amendment
allocation would mostly function to reimburse those funds.
The $165,500 would be to remove silt and existing rocks that allow for the unsheltered population to congregate and
camp under the bridge, and to replace with larger rocks/boulders of size and type that are ‘uninviting’ and greatly deter
the activities that are currently taking place. This is something that is an industry standard for communities across the
nation encountering challenges with the unsheltered population under bridges . By excavating down and putting back
these new rocks/boulders, the existing cross section of the river and hydraulic capacity remain the sa me and won’t
require extensive hydraulic studies to ensure the hydraulic capacity is not decreased. This has been discussed with the
State stream alteration division staff and they are in concurrence with the approach and don’t see any major difficulties
getting the permit reviewed and approved.
What this also serves as is erosion control on the banks of the Jordan River as well as eliminating scour around the
bridge supports. This effort would check a few other boxes in addition to the deterrence of u nfavorable activities by the
unsheltered population in, under, and around the N. Temple Bridge over the Jordan River. UDOT, as part of their bridge
inspections every other year (on even numbered years) measures and monitors scour so this would be an addit ional
measure that would also be beneficial for the bridge structure itself.”
A-9: Salt Lake City Public
Cleaning Contract
GF One-time $130,648.73
Department: CAN Prepared By: Andrew Johnston
For questions, please include Andrew Johnston
SLC Homeless Engagement and Response Team administers a contract with Advantage Services (AS), a private non-
profit, to provide cleaning of public streets, sidewalks and other locations, mostly in response to unsheltered
homelessness. Their work includes power washing of hardscapes, cleaning of biowaste, trash pickup, coordinating with
Salt Lake City FY 2023-24 Budget Amendment #5
Initiative Number/Name Fund Amount
4
Police when they are enforcing no camping situations, and working with SL County and on Encampment Impact
Mitigations and City Rapid Intervention Team on other cleanings.
This fiscal year, a change that was made to the services that Advantage provides the city was to offer the police
department immediate access to Clean Team services. Dedicated AS workers now accompany PD's Camp Mitigation
squad as they respond to camp locations throughout the city. This change was made because the HEART team was
processing an unusually high number of clean-up requests coming from the police department via SLC Mobile. PD would
have camps move or would come across an abandoned camp while on patrol and would submit a cleanup request to
HEART via the app, creating a duplication of efforts and delay in cleaning time that was remedied quickly by this change.
Several months ago, PD requested that AS’s services be expanded to provide 7-day coverage from 5 days, to match the
Camp Mitigation squads 7-day coverage. This is a key factor in the rate of spend down outpacing the awarded budget.
Without additional funds, AS will need to decrease the frequency of this work from 7 to 4 -5 days/week, among other
potential changes to their service delivery model. In lieu of reducing service, the total amount is being requested to
ensure the current level of services will continue through the end of June.
A-10: Fund Balance Allocation to CIP (One
Time)
GF $15,000,000
CIP $15,000,000
Department: Finance Prepared By: Mary Beth Thompson, Greg Cleary
For questions, please include Mary Beth Thompson and Greg Cleary
The Finance Department is requesting the transfer of $15 million from general fund fund balance to CIP to address
capital maintenance. This item is to ensure adequate fund balance levels, while also focusing on the financial need for
capital maintenance across the city, as outlined in the City Council and Mayoral goals. As the FY 2025 Capital Plan is
developed, staff will return to the City Council with proposed projects and/or funding uses: for authorization of the
funds. At this time, no direct expense is identified.
Section B: Grants for Existing Staff Resources
Section C: Grants for New Staff Resources
Section D: Housekeeping
D-1: Adding Budget for
Finance Grant Position -
Correction
GF Ongoing $58,191.00
GF One-time $3,000.00
IMS One-time $3,000.00
CDBG One-time ($46,643.00)
Misc Grants One-time ($14,548.00)
Department: Finance Prepared By: Randy Hillier
For questions, please include Randy Hillier, Greg Cleary and Mary Beth Thompson
In Budget Amendment #3 of this fiscal year, budget was added to CDBG and Miscellaneous Grants funds for a Grants
related position within the Finance department. However, there was a miscommunication, and the budget should not
have been added to CDBG and Misc Grants. Both of those fund classes already have the maximum amount of budget
added for personnel at the beginning of each fiscal year. What should have happened is the budget and FTE should have
been added within the Finance department as a general fund funded FTE. The expenditures for this position would be
periodically reimbursed by the CDBG and Misc Grant funds after a time-tracking report is submitted justifying a
reimbursement.
Salt Lake City FY 2023-24 Budget Amendment #5
Initiative Number/Name Fund Amount
5
A$3,000 amount has also been included to cover the cost of the position’s technology related needs.
D-2: Recognizing Overtime
Revenue in Budget GF One-time $1,736,505.00
Department: Police Prepared By: Shellie Dietrich
For questions, please include Shellie Dietrich, Laura Nygaard and Chief Brown
The Police Department is requesting a budget appropriation for overtime that has associated revenues from special
events, overtime staffing, contracts and task force reimbursements. The amount being requested is based on what has
been received through February conservatively projected through the remainder of the fiscal year.
D-3: Reallocate CAN CRAG
Funds GF One-time ($100,000.00)
GF One-time $27,800.00
GF One-time $72,200.00
Department: CAN Prepared By: Tony Milner
For questions, please include Tony Milner, Brent Beck and Blake Thomas
On March 19, 2024, during their review of the annual HUD grant awards for FY 2025, Council asked the administration
to evaluate other existing City rental assistance funding sources and return to the Council with options in relation to a
funding gap for Housing Connect's HUD HOPWA program.
This item provides recommendations and potential adjustments to reallocate the unused CAN CRAG funds to address
Housing Connect's funding gap, and to fund another HUD applicant that was ineligible for FY 2025 HUD funds.
- Housing Connect/The Housing Authority of Salt Lake County, HOPWA Program: $27,800
- Neighborhood House, Early Childhood Education Program : $72,200
Both recommendations are eligible activities per City Code 2.20, Community Recovery Committee: Eviction Assistance &
Rent Relief and Expanded Educational Opportunities.
Note: Per City Code 2.20, Community Recovery Committee, all CAN CRAG funds need to be spent by December 31,
2024.
D-4: HOME Dormant Income Housing One-time ($3,463,696.23)
Housing One-time $3,463,696.23
Misc Grants One-time $3,463,696.23
Department: CAN Prepared By: Tony Milner
For questions, please include Tony Milner, Brent Beck and Suzanne Swanson
This housekeeping item moves the remaining HUD HOME dormant program income in the amount of $3,463,696.23 to
the correct fund. Budget is currently posted to the Housing fund. Due to federal grant tracking purposes, as well as
Finance wanting like to consolidate all grants in the grant fund, the department is requesting to move the HOME
dormant program funds to the grant fund. This budget amendment would move existing budget/funds and will have a
zero-sum budgetary impact.
D-5: Housing Authority
PILOT Check GF One-time $40,000.00
Department: CAN Prepared By: Suzanne Swanson
Salt Lake City FY 2023-24 Budget Amendment #5
Initiative Number/Name Fund Amount
6
For question, please contact Tony Milner, Brent Beck and Suzanne Swanson
The expenditure budget in the Non-Departmental Housing cost center currently sits at $85,000 while a total of
$125,000 in expenditures is expected. This amendment will increase the budget to the appropriate level.
D-6: Airport Interest Budget
Adjustment Airport One-time $21,933,876.00
Department: Airport Prepared by: Shaun Anderson
For questions, please include Brian Butler, Shaun Anderson and Lorin Rollins
The Airport initially budgeted $121,528,000 in interest expense based on the gross amount rather than the net value.
The actual forecast amount of interest expense is $142,900,000. This will adjust the Airport’s interest expense budget to
match interest in our debt service schedules rather than net debt service (interest less capitalized interest ). This
amendment will budget the $21,933,876 difference from the Airport fund.
D-7: Open Streets Funding
Rescope GF One-time $0.00
Department: Economic Development Prepared By: Lorena Riffo-Jenson
For questions, please include Lorena Riffo-Jenson, Roberta Reichgelt and Jacob Maxwell
The Department of Economic Development is requesting a rescope of funds totaling $250,287.60 to extend the Open
Streets effort into the 2024 season. This amount will be derived from three sources; The first is $57,000 remaining from
$500,000 allocated in budget amendment #5 of FY 2023, which was meant for the 2023 Open Streets program. This
$57,000 was remaining after the City contracted with the Salt Lake City Downtown Alliance for Open Street 2023. The
second source of funding is the $69,128 that remains following the completion of the Open Streets 2023 event. The third
source of funds is $124,159.60 that remains from the $250,000 budgeted in budget amendment #1 of FY 2024. The
$250,000 budgeted in BA #1 was to cover costs related to the Open Streets 2023 effort.
D-8: Community
Reinvestment Agency Act
True Up
GF One-time $3,675,752.00
Department: Finance Prepared By: Lisa Hunt / Greg Cleary
For questions, please contact Mary Beth Thompson, Greg Cleary, and Danny Walz
In late March, staff received an updated memo from the Salt Lake County Auditor. After receiving this memo (Pursuant
to Utah Code Ann. § 17C-1-606 of the “Community Reinvestment Agency Act”) staff are increasing the Revenues and
Expenses by $3,675,752 accordingly to account for the final annual distribution. The corresponding memo is attached for
additional detail.
Section E: Grants Requiring No Staff Resources
Section F: Donations
Salt Lake City FY 2023-24 Budget Amendment #5
Initiative Number/Name Fund Amount
7
Section G: Consent Agenda
Consent Agenda #4
G-1: Department of Environmental Quality –
State of Utah Misc Grants $100,000.00
Department: Public Utilities Prepared By: Amy Dorsey / Holly Lopez
Department of Public Utilities (DPU) received $100,000 to conduct a service line inventory and produce a lead service
line replacement (LSLR) plan for an estimated 13,894 water line connections in qualifying disadvantage census blocks
meeting the Hardship Funding Criteria of Utah Department of Environmental Quality. On December 16, 2020, the U.S.
Environmental Protection Agency adopted the Lead and Copper Rule Revisions (LCRR) Act that went into effect on
January 16, 2021, and has a compliance date of October 16, 2024. DPU must complete a service line inventory that
includes publicly owned and customer-owned portions of the service line and develop a lead service line replacement
plan between 2023 and the LCRR compliance date.
A public hearing was held on May 16, 2023.
Consent Agenda #5
G-1: Safe Streets for All Misc Grants $953,600.00
Department: Mayor’s Office Prepared By: Amy Dorsey / Joe Taylor / Jennifer
Newell
The Office of the Mayor requested $953,600 for the TravelWell Schools demonstration project on behalf of the non -
profit Children’s Media Workshop.
The project tests and refines a multi-media and digital mapping tool augmented with an educational campaign to deliver
multi-disciplinary messaging aligned with the Safe System Approach targeting underserved populations, citizen
behavioral activities, and community engagement and empowerment.
The anticipated outcome is transformational change t hrough real-time identification of travel behaviors, problems, and
solutions resulting in zero deaths on Salt Lake City roadways.
Children’s Media Workshop and MappsLab LLC developed the TravelWell Schools digital mapping tool that the project
will test on a small-scale to gauge effectiveness and assess for inclusion in the Safe Streets for All Action Plan under
development by Wasatch Front Regional Council.
Children’s Media Workshop has committed to providing the full $238,400 worth in non-federal match, which is often
required for grants. This amount is strictly for the City’s grant match, however, it will not pass through or need to be
budgeted for by the City.
Public Hearing was held November 7, 2023.
G-2: Marathon Petroleum Misc Grants $4,532.10
Department: Police Prepared By: Amy Dorsey / Laura Nygaard
Funding for a drone to train first responders and prepare for an emergency response .
Public hearing was held January 19, 2024.
G-3: Rocky Mountain High
Intensity Drug Trafficking Misc Grants $600,068.00
Department: Police Prepared By: Amy Dorsey / Laura Nygaard
This funding is for the Salt Lake Metro Narcotics Task Force. This contract is for salaries and fringe for existing Salt
Lake City PD K9 officer and Task Force Finance Manager/Grant Administrator. Funding will also support overtime for
outside agencies that participate in the task force. Other expenses: travel, K9 contracts, supplies, equipment and other
administrative costs.
Public Hearing is scheduled to be held February 20, 2024.
Salt Lake City FY 2023-24 Budget Amendment #5
Initiative Number/Name Fund Amount
8
G-4: Paul Coverdell Forensic
Science Improvement Grant Misc Grants $9,280.00
Department: Police Prepared By: Amy Dorsey / Laura Nygaard
The Salt Lake City Police Department is proposed as a sub-awardee in the Utah Department of Public Safety, Bureau of
Forensic Services (UBFS) application for the FY 2022 Paul Coverdell Forensic Science Improvement Grant Program. The
state’s application includes $9,280 for the Salt Lake City Police Department Crime Lab 2023 Annual Ac creditation Fee
through ANAB (ANSI National Accreditation Board) under ISO/IEC 17020.
Public Hearing was held June 6, 2023.
Section I: Council Added Items
Attachments
A-4
Attachments
D-8
CHRIS HARDING
CPA, CFE, CIA
Salt Lake County Auditor
RICHARD JAUSSI
Chief Deputy Auditor
ROSWELL ROGERS
Policy Advisor
OFFICE OF THE
SALT LAKE COUNTY
AUDITOR
2001 S State Street, N3-300
PO Box 144575
Salt Lake City, UT 84114-4575
385-468-7200 | TTY 711
RMarch 31, 2024
Salt Lake City
Mary Beth Thompson, Chief Financial Officer
451 South State Street Room 304
Salt Lake City, UT 84114
Dear Mary Beth Thompson,
Pursuant to Utah Code Ann. § 17C-1-606 of the “Community Reinvestment Agency
Act,” the Office of the Salt Lake County Auditor has prepared the enclosed reports
which include:
[1] The total assessed property value within each project area for the previous tax
year.
[2] The base taxable value of each project area for the previous tax year.
[3] The tax increment available to be paid to the agency for the previous tax year.
[4] The tax increment requested by the agency for the previous tax year.
[5] The tax increment paid to the agency for the previous tax year.
[6] Sufficient detail on the calculations performed by the county auditor.
For any questions or if you require further information, please reach out to
Brandon Grable at bgrable@slco.org or call 385-468-7194.
Sincerely,
Chris Harding, CPA, CFE, CIA
Salt Lake County Auditor
Enclosures
County Auditor Report
on Community Reinvestment Agency Act Project Areas
Salt Lake County Tax Year 2023
Community Reinvestment Agency Salt Lake City
Project Area
Assessed Property
Value Base Taxable Value
Available Tax
Increment
Tax Increment
Estimate on
Agency's Annual
Report
Tax Increment
(Entitled Amount)
Current Year
1 SLC CBD In
2,919,440,724 136,894,100 27,265,707 24,644,694 27,265,707
2 SLC CBD Out
926,676,340 0000
3 Baseball Stadium
6,043,536 0000
4 Depot District
867,431,325 27,476,425 6,071,665 5,422,435 6,071,665
5 Depot District - Non Collection Area
54,642,819 0000
6 Granary
237,204,525 48,813,397 1,357,286 1,103,309 1,357,286
7 North Temple Viaduct Cmty Dev't
406,039,024 36,499,680 3,058,618 2,774,419 3,058,618
8 North Temple
294,046,112 84,073,572 1,513,475 1,008,715 1,513,475
9 Block 70 Cmty Dev't
329,362,729 58,757,937 2,133,992 1,829,228 2,133,992
10 Stadler Rail Cmty Dev't
59,174,218 3,710 157,991 141,298 157,991
11 State Street CRA
1,999,382,096 889,305,536 5,753,783 4,423,811 5,753,783
12 9 Line CRA
678,478,961 228,048,136 2,971,289 2,653,781 2,971,289
13 Northwest Quadrant CRA
1,104,786,297 735,791 2,451,087 1,398,548 2,451,087
14 Block 67 CRA
120,971,080 11,531,400 358,599 1 358,599
15
16
17
18
19
20
Totals 10,003,679,786 1,522,139,684 53,093,492 45,400,239 53,093,492
Report and Payment Notes:
Base taxable values of inactive projects are unavailable or have not been updated
Base taxable values of Community Dev't Areas vary for each participating Taxing Entity. Highest base value is shown on this report.
If there is no estimated Tax Increment Financing amount for a listed project in the Agency report, $ 1 is placed for an eligible tax area or tax entity
Final distributed amount determined by County Treasurer
Agency & Tax Entities are responsible for monitoring performance benchmarks & rebate terms
Office of the Salt Lake County Auditor 3/18/2024