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HomeMy WebLinkAboutCouncil Provided Information - 1/13/2026Budget Amendment #4 Revenue Forecast FINANCE DEPARTMENT Revenue FY26 Annual Budget FY26 Amended Budget Projection Amended Variance Favorable/(Unfavorable) Property Taxes 148,580,334 148,580,334 148,580,334 - Sales, Use & Excise Taxes 126,026,000 126,026,000 126,000,000 (26,000) Franchise Taxes 17,220,000 17,220,000 17,339,305 119,305 Total Taxes 291,826,334 291,826,334 291,919,639 93,305 Charges For Services 6,821,820 6,821,820 5,056,754 (1,765,066) Fines & Forfeitures 3,085,827 3,085,827 3,074,937 (10,890) Interest Income 9,000,000 9,000,000 9,000,000 - Interfund Service Charges 34,569,169 34,569,169 34,574,395 5,226 Intergovernmental Revenue 6,205,000 6,205,000 6,073,983 (131,017) Licenses 21,847,694 21,847,694 22,024,495 176,801 Miscellaneous Revenue 3,838,663 3,838,663 3,808,672 (29,991) Parking Meter Revenue 3,273,255 3,273,255 3,956,050 682,795 Parking Tickets 2,200,000 2,200,000 2,200,000 - Permits 18,981,859 18,981,859 20,235,322 1,253,463 Property Sale Proceeds - - 24,741 24,741 Gain on Property Dispositions - - 272 272 Rental & Other Income 1,201,460 1,201,460 1,270,554 69,094 Operating Transfers In 24,780,192 24,780,192 24,780,192 - Total W/O Special Tax 135,804,939 135,804,939 136,080,367 275,428 Sales Tax Addition 1/2%58,000,000 58,000,000 58,000,000 - Total General Fund 485,631,273 485,631,273 486,000,006 368,733 Budget Amendment #4 FINANCE DEPARTMENT REVENUE EXPENSE GENERAL FUND $0.00 $8,650,923.00 FLEET FUND 1,581,719.00 1,581,719.00 CIP FUND 5,798,741.00 6,298,741.00 REFUSE FUND 8,918,482.00 0.00 GOLF FUND 250,000.00 250,000.00 IMS FUND 9,000.00 9,000.00 MISC GRANTS FUND 57,000.00 57,000.00 TOTAL $16,614,942 $16,847,383 $8,650,923 IN EXPENSES IN THE GENERAL FUND. CHANGES IN SEVEN (7) FUNDS, WITH A TOTAL REVENUE INCREASE OF $16,614,942 AND A CORRESPONDING EXPENDITURE INCREASE OF $16,847,383. THE PROPOSAL INCLUDES THE ADDITION OF EIGHT (8) GENERAL FUND-FUNDED POSITIONS. Fund Balance FINANCE DEPARTMENT FOF GF Only TOTAL FOF GF Only TOTAL Beginning Fund Balance 27,841,978 146,448,554 174,290,532 22,746,360 120,121,319 142,867,679 Prior Year Encumbrances (3,547,119) (18,657,815) (22,204,934) - - (18,919,920) Estimated Beginning Fund Balance 24,294,859$ 127,790,739$ 152,085,598$ 22,746,360$ 120,121,319$ 123,947,759$ Beginning Fund Balance Percent 39.57% 30.50% 31.66% 38.72% 26.47% 24.19%Year End ACFR AdjustmentsRevenue ChangesExpense Changes (Prepaids, Receivable, Etc.) (3,188,435) (3,188,435) 15,024 15,024 Fund Balance w/ ACFR Changes 24,294,859 124,602,304 148,897,163 22,746,360 120,136,343 123,962,783 Final Fund Balance Percent 39.57% 29.74% 30.99% 38.72% 26.48% 24.19%Budgeted Change in Fund Balance (4,162,906) (36,664,442) (40,827,348) - (27,392,780) (27,392,780) Budget Amendment Use of Fund BalanceBA#1 Revenue Adjustment 469,408 469,408 BA#1 Expense Adjustment (2,468,933) (2,468,933) (358,000) (358,000) BA#2 Revenue Adjustment 102,000 102,000 BA#2 Expense Adjustment (3,407,524) (3,407,524) (913,000) (913,000) BA#3 Revenue Adjustment 3,904,861 3,904,861 BA#3 Expense Adjustment (3,959,861) (3,959,861) - BA#4 Revenue Adjustment - - BA#4 Expense Adjustment - - (8,650,923) (8,650,923) BA#5 Revenue Adjustment 1,013,067 1,013,067 BA#5 Expense Adjustment (5,200,000) (4,736,688) (9,936,688) BA#6 Revenue Adjustment - BA#6 Expense AdjustmentChange in RevenueChange in ExpenseFund Balance Budgeted Increase Adjusted Fund Balance 22,746,360 120,121,319 142,867,679 22,746,360 82,821,640 86,648,080 Adjusted Fund Balance Percent 37.05% 28.67% 29.74% 38.72% 18.25% 16.91% Projected Revenue 61,397,384 419,006,975 480,404,359 58,749,999 453,721,525 512,471,524 Salt Lake City General Fund TOTAL Fund Balance Projections FY2026 BudgetFY2025 Budget Budget Amendment #4 FINANCE DEPARTMENT Section A: New Items: 20 Items (3 Removed) Section D: Housekeeping: Seven (7) Items Section E: Grants Requiring No New Staff Resources: One (1) Item New Items FINANCE DEPARTMENT A-1: Vehicle Replacement for Urban Services: GF/Fleet, $37k A-2: Trailer for Facilities: GF/Fleet, $30k A-3: Wildland Firefighting Expansion Funding: GF, $88k A-4: Public Lands One-time Personal Services Budget Rescope: GF, Fleet, $163,900 A-5: Park Land Acquisition: CIP, $405k A-6: Pedestrian Bridge Over the Surplus Canal at Glendale Golf Course: CIP/Golf, $250k A-9: Public Services Facilities Division: Old Library Immediate Facility Needs: GF, $195k A-10: Backhoe for Public Services Streets Division & Public Lands Parks Division: GF/Fleet, $292,819 New Items FINANCE DEPARTMENT A-11: Old Library, Plaza 349 and Justice Courts Capital Improvements, CIP/GF: $5,498,741 A-12: Trailer for Public Services Streets Division: CIP/Fleet, $58k A-13: Funding for Gap in Homeless Resource Center Grant Funding for Salaries: GF, $292,833 A-14: Police Overtime Funding: GF, $3,810,941 A-15: police Retirement Costs: GF, $977,286 A-16: Police Mobile Command Center: GF/Fleet, $1,000,000 A-17: Justice Court, City Prosecutor's Office and Legal Defenders Association (LDA) Staffing Increases: GF/IMS, $189,749 A-18: Parking Way-finding Signage: GF, $548,495 A-20: Funding for Fisher Mansion: CIP, $500,000 Housekeeping Items FINANCE DEPARTMENT D-1: Legislative Affairs Operating Budget, GF, $80k D-2: Engineering Planning and Design Housekeeping and Expansion: GF, Budget Neutral D-3: Refuse Fund Carry Revenue Budget for Lease Agreement: Refuse, $0 D-4: Community Events – Rescope, GF, Budget Neutral D-5: Streets GO Bonds Interest Reallocation for FY 2025-26, CIP, Budget Neutral D-6: California Avenue Safety Improvements Rescope, CIP, Budget Neutral D-7: CPTED Streetlighting – GF to CIP Transfer, $300k Grant Items FINANCE DEPARTMENT E-1: Trail Maintenance for Salt Lake City Portion of the Jordan River Trail: Misc Grants, $57k Questions CITY COUNCIL OF SALT LAKE CITY 451 SOUTH STATE STREET, ROOM 304 P.O. BOX 145476, SALT LAKE CITY, UTAH 84114-5476 SLCCOUNCIL.COM TEL 801-535-7600 FAX 801-535-7651 COUNCIL STAFF REPORT CITY COUNCIL of SALT LAKE CITY TO:City Council Members FROM: Jennifer Bruno, Lehua Weaver, Austin Kimmel, Kira Luke, Allison Rowland, Sylvia Richards, Michael Sanders, and Kate Werrett DATE: January 13, 2026 RE: FY2026 Budget Amendment 4 PROJECT TIMELINE: Briefing: January 13, 2026 Set Date: January 13, 2026 Public Hearing: February 3, 2026 Potential Action: February 3, 2026 ISSUE AT-A-GLANCE Budget Amendment 4 includes 27 proposed amendments, including $16,614,942 in revenues and $16,847,383 in expenditures, including $8,650,923 from the General Fund. The amendment proposes changes in seven funds and adds 8.0 FTE’s for the Justice Court. With the adoption of Budget Amendment 4, the available fund balance will be 16.91% of the FY2026 adopted budget. If the items are adopted as proposed, then the Fund Balance would be 3.91%, or $20,026,782, above the 13% minimum Council policy target. Updated Fund Balance numbers and percentages can be found in the table on page 2 of this report. STRAW POLL REQUESTS The Administration has requested straw polls for the following items: 1. A-10: Backhoe for Public Services Streets Division & Tractor for Public Lands Parks Division 2. A-17: Council support to proceed with the appointment process for a sixth Justice Court Judge 3. D-5: Streets GO Bonds Interest Reallocation for FY 2025-26 UPDATED FUND BALANCE CHART The Administration provided the following fund balance and revenue chart reflecting the proposed changes included in Budget Amendment 4. If the proposed budget amendment items are approved, the fund balance is projected to be 16.91%, which is 3.91% - or $20,026,782- above the target fund balance of 13% of projected General Fund revenue. Page | 2 IMPACT FEE UNALLOCATED “AVAILABLE TO SPEND” BALANCES AND REFUND TRACKING The table below is current as of June 30, 2025. Impact fees must be encumbered or spent within six years of the City receiving them. Expired impact fees must be returned to the entity that paid them with interest over the intervening six years. Type Unallocated Cash “Available to Spend” Next Refund Trigger Date $ Expiring in FY2028 Fire $685,449 More than two years away - Parks $12,723,823 More than two years away - Police $1,697,464 More than two years away - Transportation $1,615,373 More than two years away - Note: Encumbrances are an administrative function when impact fees are held under a contract Page | 2 Page | 3 REVENUE UPDATE The Administration provided the table below with updated revenue details. ADDITIONAL & BACKGROUND INFORMATION Section A: New Items The Administration is requesting $37,000 to replace an Urban Services compliance vehicle that was totaled in April 2025. In June 2025, the totaled vehicle was auctioned for $142.50, and those funds were placed in the Fleet Replacement Fund. To offset the loss of the vehicle, the division has been using Fleet loaner vehicles and a bicycle; however, a designated vehicle is essential to Urban Services’ operations. The division has proposed transferring $37,000 from its operational budget to Fleet for the replacement electric vehicle. The Administration is requesting $30,000 to purchase a drop-down trailer to support Clean City Team work. The trailer will primarily be used to carry sidewalk scrubbing equipment. The Clean City Team has been borrowing a Facilities trailer, however, the use for both functions has grown such that it is impractical for the teams to split trailer usage. The formation of Clean City has generated efficiencies that have reduced the need for contract labor; supporting them with the requested trailer will continue to increase call response capacity. Page | 4 A-3: Wildland Firefighting Expansion Funding. (General Fund: One-time - $13,000 & General Fund: Ongoing - $75,000) The Fire Department is requesting $88,000 in General Fund funding to strengthen wildland fire preparedness and response capabilities. This funding request will include $75,000 ongoing in the FY2027 budget. This funding will support: Increased staffing during red flag days Expanded wildland fire training opportunities Acquisition of wildland personal protective equipment (PPE) and tools Replacement of aging wildland operation radios Below is a line-item budget summary of the request. $25,000 $40,000 $28,000 $25,000 $35,000 $10,000 Wildfire risk is increasing both statewide and within the City, particularly in the wildland-urban interface (WUI). In 2025, approximately 160,000 acres burned statewide, nearly double the acreage burned in 2024. This growing risk underscores the importance of preparedness and rapid response. Goal 1 of the Fire Department’s Strategic Plan “provide unparalleled public safety service” calls for expanding WUI capabilities. The requested funding will support increased staffing during periods of elevated fire risk. On red flag days, additional personnel will patrol the WUI and wildland areas to conduct prevention, detection, and initial suppression activities, to improve the City’s ability to respond quickly before fires escalate. The department is requesting funding for wildland PPE and tools, including hoses, nozzles, and hand tools. Currently, this equipment is primarily housed at stations closest to the WUI. This proposal would make wildland PPE and tools available at all fire stations, for potential “all-hands-on-deck” wildfire events. The department is also proposing to replace its existing 10-year-old Bendix King radios, which are no longer manufactured. These radios are critical for wildland firefighting operations and are the standard radios used by state and regional partners. Replacing them will ensure reliable communication and interoperability during multi-agency wildfire incidents. The Council may wish to ask the Administration if this request could be delayed to the FY2027 annual budget. One-time transfer from GF to Fleet, $163,900. To fund new capital equipment purchases, the Department of Public Lands (DPL) proposes to use $163,900 in FY2026 personnel funding from attrition and vacancy savings in the past six months. The equipment includes: Page | 5 One Kubota RTV Utility Vehicle ($50,300) to water newly planted trees in maintenance district 2, freeing up a one-ton dump truck to be used by the Restrooms and Garbage crew, which provides daily restroom cleaning, pulls trash cans to the curb and back into the parks, and picks up trash in parks. One Toro Dingo trencher ($47,500) to replace a unit that was stolen sometime in Fall 2024. The theft was reported to the Police Department as soon as it was discovered missing, but it has not been recovered. The City’s insurance does not cover the theft or damage of non-real estate assets worth less than $100,000; therefore, the Department must pay for the replacement. Aerator ($15,600) for use exclusively at the Regional Athletic Complex rather than borrowing the Parks Division’s existing unit. Caterpillar model 302 C3 small excavator ($50,500) to allow the new, highly experienced machine operator on the Trails Team to perform in-house trail construction and maintenance. This would save $4,000 per month on rentals and provide improved consistency and results. In addition, the excavator would be used for restoration projects, fire mitigation efforts, and vegetation management on other Department properties. Policy Question: The Council may wish to ask whether this excavator will be used on Foothills Trails construction, and if so, what the planned timeline is for this work. A-5: Park Land Acquisition. (Parks Impact Fees: One-time - $405,000) The Department of Public Lands (DPL) would use this amount to purchase 1.09 acres of open space land. Note: the December 23, 2025, transmittal erroneously lists CIP as the funding source, it is instead Parks Impact Fees. A-6: Pedestrian Bridge Over the Surplus Canal at Glendale Golf Course. (General Fund: One- time - $250,000) This amount would cover construction costs associated with SLC Engineering installing improvements under an existing pedestrian bridge, which spans the Surplus Levee, at the Glendale Golf Course. This structure was flagged by the United States Army Corps of Engineers several years ago as an unpermitted encroachment and the Corps recently issued approvals for City permitting and erosion control at this site. The improvements would treat existing erosion and prevent further erosion around the pedestrian bridge piles that support the structure, as well as protect the structural integrity of the Surplus Canal banks. Project bidding and construction is considered urgent, so the Administration prefers funding this in a budget amendment rather than waiting for the next Capital Asset Planning process. The Federal Emergency Management Agency (FEMA) updates their Flood Insurance Rate Maps based on levee conditions reported by the Corps, so levee deficiencies—like the ones that will be rectified by the proposed project—can lead to increased flood insurance rates for homes and businesses protected by the levee. A-9: Public Services Facilities Division: Old Library Immediate Facility Needs (General Fund: One-time - $195,000) The Administration is requesting $195,000 for several maintenance and security items associated with the Old Library, the former location of the Leonardo. $130,000 will be used to replace the defunct access control system and install security cameras. $65,000 will be used for: Grounds maintenance Security Repairs to doors, plumbing, electrical and mechanical systems Janitorial Services Moving services Funding will come from the General Fund. Grounds maintenance, security, and janitorial services will be incorporated into the FY2027 budget as ongoing expenses. Page | 6 A-10: Backhoe for Public Services Streets Division & Tractor for Public Lands Parks Division. (General Fund: One-time - $292,819) The Administration is requesting $292,819 to replace a Streets Division backhoe and a Parks Division tractor. Both pieces of equipment have suffered catastrophic failures, and the estimated repair costs significantly exceed their remaining value. These assets were originally scheduled for replacement in FY2027. Upon replacement, both assets will be auctioned, with estimated sale proceeds ranging from $9,700 to $17,900 per unit. The proceeds will be deposited into the Fleet Replacement Fund and used toward future vehicle replacements in accordance with the annual budget process. The FY2026 Fleet Replacement Fund has been fully allocated to other purchases and is not available to offset the cost of these replacements. Additionally, neither division has sufficient funding within their current budgets to absorb the replacement costs; therefore, a transfer from the General Fund is requested. The Administration is requesting a straw poll which, if affirmative, would authorize staff to proceed with ordering the replacement equipment in order to receive it in time to support late spring and summer projects. The Council may wish to consider straw polling this item. Sample language: "I propose a straw poll to allocate funds from the General Fund in the amount of $292,819, for the purchase of replacement equipment for the Streets and Parks Divisions." To address personnel space constraints, the Administration is proposing capital improvements at the Old Library, and Plaza 349 to support the Justice Courts and other city staff. These improvements are intended to meet the space needs of the Justice Court and certain General Fund departments for several years. The requested funding will support the following projects: Old Library Improvements: Infrastructure upgrades, including elevators, HVAC, and related systems Conversion of existing galleries and classrooms into mixed-use space, including offices and meeting rooms Plaza 349 Improvements: Upgrades to aging building systems Relocation of a portion of Justice Court staff Capital construction costs will be funded using accrued interest from tax-exempt bonds. Because furniture, fixtures, and equipment (FF&E) are not an eligible use of this bond interest, $889,800 from the General Fund Balance is requested to cover FF&E expenses. The Administration is requesting $58,000 to replace a Streets Division trailer that has experienced a permanent failure. This trailer is used by the asphalt crew to transport equipment for overlay work and larger pothole repair projects. Although the trailer was originally scheduled for replacement in FY2027, heavy utilization and higher- than-anticipated wear and tear have necessitated an earlier replacement. The Streets Division proposes transferring $58,000 from the Streets budget to the Fleet budget to fund the trailer replacement. Page | 7 A-13: Funding for Gap in Homeless Resource Center Grant Funding for Salaries. (General Fund: Ongoing - $292,833) The Police Department is requesting $292,833 ongoing from the General Fund to fund a Homeless Resource Center (HRC) mitigation officer. This position was previously funded through the State Homeless Mitigation Grant; however, the grant award for FY2026 was reduced. This request would allow the Police Department to maintain existing HRC mitigation staffing levels of 19 FTEs, consisting of three squads and a supervising Lieutenant. If State funding were to decline further and City funding were not available to backfill the reduction, the Department indicated it would need to consider reducing the size of the HRC teams. An alternative option identified would be to reduce internal overtime funding currently used for camp mitigation and redirect those funds to cover squad costs; however, this approach would limit the Department’s ability to deploy overtime resources for emerging mitigation needs. The Department noted that either option would have a significant operational impact and could undermine recent progress achieved through the HRC squads. The Department is actively communicating with state officials regarding the importance of maintaining/increasing resources for cities providing public safety and homeless services and is continuing to explore internal staffing efficiencies where possible. The Police Department is requesting $3,810,941 in ongoing funding to cover overtime expenses. Overtime is primarily used to: Maintain minimum shift coverage, particularly during high-demand summer months Support mitigation and proactive enforcement efforts Staff special events and large-scale community activities For FY2026, the Police Department’s adopted overtime budget totals $3,993,611. As of year-to-date, the Department has expended approximately $3,301,926, or 83% of the annual overtime budget, and is trending toward approximately $7.8 million in total overtime expenditures by year-end. Rather than fully funding projected overtime needs upfront, the FY2026 budget assumed overtime would be funded proportionally throughout the year while the availability of vacancy savings was evaluated. The overtime FY2026 estimate was based on year-to-date expenditure data at the time of budget submission, forecasted across the remainder of the fiscal year. Unlike prior years, the Department does not anticipate vacancy savings in FY2026. The reduction in vacancy savings is attributable to a higher sworn officer fill rate and lower attrition. In FY2025, the Department incurred $8,244,009 in overtime costs, representing approximately 115,593 overtime hours. For FY2026, overtime is estimated at approximately 109,600 hours, a reduction in total hours compared to FY2025. While fewer hours are predicted, overall overtime costs are projected to increase due to higher overtime pay rates in FY2026. The Department reported it is reviewing mitigation staffing logistics and evaluating potential reductions in shifts and shift durations as part of its effort to manage overtime usage. Page | 8 The Department has undergone recent changes to its organizational structure, staffing levels, and deployment models and is actively working to rightsize operations and implement longer-term strategies to reduce reliance on overtime. The department’s stated goal regarding overtime is to reduce the number of overtime shifts while maintaining the ability to respond to emergencies and other operational demands. A-15: Police Retirements Cost. (General Fund: One-time - $977,286) Category Amount Total One-Time Request $977,286 Historical context and budget timing Current budget impacts Anticipated retirements and funding strategy Longer-term structural considerations Page | 9 A-16: Police Mobile Command Center. (General Fund – one-time - $1,000,000) The Police Department is requesting $1,000,000 in one-time funding in FY2026 to acquire a Mobile Command Center (MCC) to support on-scene command, coordination, and communications during major incidents and large-scale events. The Police Department currently does not have a functional mobile command platform. The department currently relies on neighboring jurisdictions or state agencies to provide a mobile command center. Due to an estimated one-year lead time for procurement and build-out, funding in FY2026 is necessary to ensure the MCC is operational and available for events scheduled in early 2027. Salt Lake City continues to face increasingly complex public safety threats, including: Natural disasters (earthquakes, wildfires, floods, severe weather) Mass casualty events Large public gatherings and/or civil disturbances Planned events with worldwide participation Infrastructure failures and emerging cybersecurity-related incidents According to the Administrative Transmittal, the MCC could provide: Enhanced on-scene coordination and faster decision-making Improved situational awareness during critical incidents A secure, centralized location for command-and-control operations Improved interagency coordination during multi-jurisdictional responses Increased public confidence in emergency preparedness during major events Since 2017, the Police Department has relied on mobile command posts provided by the Department of Public Safety and Fire Department during numerous incidents. The Department indicated there have also been additional incidents where a mobile command post would have been operationally beneficial but was not available due to reliance on external resources. If funded, the Department anticipates deploying the MCC approximately 50 or more times annually for complex incidents and major events, including missing persons investigations, homicides, critical incidents, citywide events, free-speech events, large-scale community gatherings, The Church of Jesus Christ of Latter-day Saints Temple open house events, and preparedness for future Olympic-related activities. The Department participates in an interlocal agreement with Salt Lake County law enforcement agencies for resource sharing. While cost recovery is not typically assessed for shared use under this agreement, reimbursement could be negotiated for exceptional circumstances. The Department does not anticipate frequent external use of the MCC, as most partner agencies maintain their own command platforms. Operation of the MCC would not require additional staffing. The Department anticipates nominal costs associated with travel for vehicle acquisition and initial operator training, which it expects to absorb within its existing budget. The Department anticipates a 10 to 15-year service life for the MCC. Long-term maintenance and replacement planning would be coordinated with Fleet Services as part of the City’s standard vehicle lifecycle management process. The Department is in the process of applying for grants which if awarded may be able to reimburse some of the cost to the General Fund. Page | 10 A-17: Justice Court, City Prosecutor's Office and Legal Defenders Association (LDA) Staffing Increases. (General Fund: Ongoing - $201,749 for FY2026 & IMS Fund: One-time - $9,000) The Administration is proposing staffing increases for the Justice Court, City Prosecutor’s Office, and Legal Defenders Association (LDA) to address growth in case filings (particularly criminal cases and hearings) which now exceed pre-pandemic levels. This proposal adds 11 FTEs across the three offices, along with operating and technology costs. Because these entities are operationally interdependent, the Administration recommends addressing staffing needs simultaneously to maintain service levels and avoid shifting bottlenecks within the justice system. FY2026 Budget Amendment $201,749 ongoing General Fund (personnel and operations) $9,000 one-time IMS Fund (computers) FY2027 Ongoing Impact $1,554,826 General Fund for fully loaded annual costs Includes staffing across all three offices and a sixth Justice Court judge While the FY2026 request is limited, Council should be aware that approval establishes a significant ongoing commitment beginning in FY2027. Justice Court Justice Court Judge (Appointment process approval only; funding deferred until FY2027) Clerk of Court Judicial Assistant (2) City Prosecutor’s Office Associate Prosecutor (3) Paralegal (1) Legal Defenders Association Attorney (2) Case Manager (1) Funding for a sixth Justice Court judge is not included in this FY2026 budget amendment due to an estimated six-month appointment process, which would extend beyond the current fiscal year. However, the Administration is requesting Council approval to proceed with the appointment process. Funding for a sixth judge would be included in the FY2027 annual budget and has an annual estimated cost of $266,447. The Council may wish to consider straw polling this item. Sample language: "I propose a straw poll to indicate Council support for the Administration to proceed with the appointment process for a sixth Justice Court Judge.” The proposal includes $103,714 ongoing in General Fund funding and $9,000 one time in IMS Fund funding to increase Justice Court staffing by 3 FTE’s and for increased operating costs to support anticipated workload growth and preparation for a sixth judge. Additions include: Clerk of Court (new supervisory position) o $50,891 ongoing (4 months) o $3,000 one-time (computer) o Fully loaded annual cost: $152,672 o For more information on this position, see Attachment 2 of this staff report Two Judicial Assistants (Level 2) Page | 11 o $46,294 ongoing (3 months) o $6,000 one-time (computers) o Fully loaded annual cost: $185,177 total o These positions would directly support the sixth judge once appointed. Operating Costs o $6,529 ongoing (3 months) o Primarily for interpreter services and minor operational expenses If all Justice Court positions (including the sixth judge) are approved, the FY2027 annual budget need would be $630,411, and total staffing would increase to 48 FTEs (approximately a 9% increase). City Prosecutor’s Office Staffing The City Prosecutor’s Office is requesting $43,920 of General Fund ongoing funding to add four FTEs to reduce attorney caseloads and improve case processing. Additions include: Three Associate Prosecutors o $33,699 ongoing (1 month) o Fully loaded annual cost: $404,383 total One Paralegal o $10,221 ongoing (1 month) o Fully loaded annual cost: $122,657 If approved, the FY2027 annual budget impact would be $527,041, increasing office staffing to 36 FTEs (a 13% increase). Legal Defenders Association The Administration is proposing $33,115 of General Fund Funding to fund to increase the City’s contract with the LDA, which provides legal defense services at the Justice Court but whose employees are not City staff. The contract increases will include: Two Attorneys o $25,467 ongoing (1 month) o Fully loaded annual cost: $305,607 total One Case Manager o $7,647 ongoing (1 month) o Fully loaded annual cost: $91,767 o Would support the Familiar Faces Court, diversion programs, and Project Rio. If approved, the FY2027 annual contract amount would increase to $2,191,184 (a 22% increase), requiring $397,374 annually for the added positions. A-18: Parking Wayfinding Signage. (General Fund: One-time, $584,495) The Administration proposes to repair or replace a total of 54 way-finding signs that were once located downtown. Of these, only 17 remain in service. Because the City does not have the equipment needed to produce these large signs, the Administration proposes the Council consider two potential options for repair or refurbishment: 1. Using a vinyl overlay to repair the 17 existing signs, at $3,100 each, totaling $52,700; or 2. Refurbish the 17 signs, at $4,900 each, totaling $83,300. This method is considered more attractive. The Administration also notes that some of the foundations of the 17 existing signs also may need refurbishment, at $1,700 each, which would cost a maximum of $28,900. The remainder of the total $584,495 requested for this item would then be used to pay for new signs to replace the 37 signs that no longer exist, at $12,400 each. Page | 12 Policy Questions: If the Council agrees to fund this item, which of the two options listed above is preferred? The Council may wish to ask whether all of the original 54 signs are needed, given the ubiquitousness of electronic way-finding methods used today. A-20: Funding for Fisher Mansion. (CIP: One-time - $500,000) The Administration is requesting $500,000 in unallocated bond interest for the Fisher Mansion rehabilitation project. Funds may be used to address repair needs for the skylight, plaster cracks, soffits and fascia, restoring sandstone porch elements, flooring, doors and windows. Additional funding requests will be required to complete stabilization efforts and other necessary repairs. Section B: Grants for Existing Staff Resources None Section C: Grants for New Staff Resources None Section D: Housekeeping D-1: Legislative Affairs Operations Funding. (General Fund: Ongoing - $80,000) This item was inadvertently omitted from the annual budget due to a processing error during the FY2026 budget development. This request restores $80,000 in funding for Legislative Affairs operating costs that were previously provided but not incorporated into the base budget. The funding would support operational expenses, including: Access and parking at the State Capitol Travel associated with legislative coordination and advocacy Professional development and training Support for legislative and intergovernmental events D-2: Engineering Planning and Design Housekeeping and Expansion. (General Fund: Ongoing - $350,000) The Finance Department intended to make an annual transfer of $350,000 from CIP to Non-departmental for Engineering Planning and Design. This housekeeping item would correct a reference mistakenly included in the FY2026 budget transferring this amount to CIP funds. The correct reference would be to transfer this amount to “an operational expense in the Non-Departmental cost center,” which would allow any unspent funds to drop to fund balance at fiscal year-end. D-3: Refuse Fund Carry Revenue Budget for Lease Agreement. (Refuse: One-Time - $8,918,482) In Budget Amendment No. 2, Sustainability requested carry-forward budget that included $8,918,482 for fleet vehicles for the Waste & Recycling Division to pay outstanding financial obligations from FY2025. However, the revenue to offset these expenses was not included in that amendment. This budget amendment realizes the financing revenue necessary to enter into lease agreements for those vehicles. Essentially, this item balances the books by adding the missing revenue piece. D-4: Community Events - Rescope. (General Fund: One-time - $400,000) The Administration is requesting a rescope of the $400,000 FY2026 Open Streets funding. Council Members will recall this funding is in the City’s Non-Departmental budget and was shifted to ongoing funding in FY2026. The Administration states the funding would be used for the following community events: $100,000 for the DTA Blocks program; Page | 13 $200,000 for a watch party; and $100,000 for America 250 events, which celebrate the 250th anniversary of the United States of America’s founding. Any unused funds will drop to fund balance. According to the Administrative Transmittal, money is being raised to support these events. Council staff has inquired about the Administration’s plans for future Open Streets events and how much it hopes to raise through fundraising. Answers have not been provided at the time this report was published, and staff will follow up with more information as it becomes available. D-5: Streets GO Bonds Interest Reallocation for FY 2025-26. (CIP Fund: One-time - $1,735,515.83) In Budget Amendment 2 of FY2026, over $6 million in interest from unspent proceeds of multiple bonds, including the 2018 Street Reconstruction General Obligation Bonds (2018 GO Bonds), was accounted for and added to the CIP budget. For General Obligation bonds, the interest revenue may only be spent on the project types the voters approved – in this case, street reconstruction. Accordingly, in the present budget amendment, the Administration is proposing to spend the $1,735,515.83 interest from the 2018 GO bonds on street reconstruction projects, including a long-planned segment on 1700 East from 1700 to 2100 South. According to the Administration, "When the City borrows at a low tax-exempt interest rate and does not spend the bond proceeds within three years, any interest earned at a rate higher than the bond’s issuance rate is considered 'excess' and must be repaid to the U.S. Treasury to preserve the bond’s tax-exempt status." Because of this time sensitivity, the Administration has requested a straw poll for this item. Projects using the 2018 GO bonds are chosen according to the values reflected in Engineering's 2022 Six-Year Plan, which prioritizes streets with the worst pavement condition (the "worst-first" approach) for reconstruction. The proposed segment of 1700 East is currently shown in "poor" condition on the City's pavement condition map. The administrative description notes that the project will be coordinated with other agencies, like Public Utilities, to upgrade infrastructure and minimize disruptions in the near future. Note: the budget request anticipates additional interest accruing in FY2026 from the same bonds, which could generate approximately $560,000, to be accounted for in a future budget amendment. If funding permits, the Administration proposes adding 2100 to 2700 South to the reconstruction on 1700 East, which was in the original project plan. The Council may wish to consider straw polling this item. Sample language: "I propose a straw poll to allocate the interest from FY2025 BA#2 for Streets GO bonds in the amount of $1,735,515.83, for rebuilds of city streets as determined by the Engineering Division's Six Year Pavement Plan and the Roadway Selection Committee." D-6: California Avenue Safety Improvements Rescope. (CIP: One-time - $0) The Transportation Division proposes to rescope this funding, which was initially a constituent request funded by the Council in Fall 2024. The rescope would use existing funds to provide additional improvements and expand the project area to include two nearby schools. Potential improvements include landscaping, lighting, traffic calming, pedestrian safety improvements and/or school crosswalks. D-7: CPTED Streetlighting– GF to CIP Transfer. (CIP: One-time - $300,000) As part of the FY2026 budget, the Mayor’s Recommended Budget included a proposed $300,000 transfer to the Capital Improvement Program (CIP) within the Non-Departmental section to fund CPTED lighting along the Jordan River Trail. This transfer was not reflected in the Key Changes document or the CIP Funding Log. To allow the Administration to proceed with the project, the City Council approved the $300,000 CPTED funding request at its July 8, 2025 meeting and agreed to update the Key Changes document through a future budget amendment. Page | 14 Section E: Grants Requiring No New Staff Resources E-1: Trail Maintenance for Salt Lake City Portion of the Jordan River Trail. (Misc. Grants: One- time - $57,600) This item recognizes the City's funding availability grant award in the amount of $57,600 for the purpose of removing dead and dying trees and other woody vegetation to improve navigability, safety and beautification of the Jordan River between 1700 South and 900 South. The Public Hearing for this grant was held November 21, 2025. Section F: Donations None Section G: Council Consent Agenda – Grant Awards None Section I: Council Added Items None ATTACHMENTS New Ongoing Costs to the General Fund Clerk of Court Job Description ACRONYMS ACFR – Annual Comprehensive Financial Report BEMS – Bureau of Emergency Service CIP – Capital Improvement Program FTE – Full-time Employee / Equivalent FY – Fiscal Year GF – General Fund IMS – Information Management Services MCC – Mobile Command Center Page | 14 Page | 15 Attachment 1: New Ongoing Costs to the General Fund Council staff has provided the following list of potential new ongoing costs to the General Fund. Many of these are new FTE’s approved during this fiscal year’s budget amendments, noting that each new FTE increases the City’s annual budget costs if positions are added to the staffing document. Note that some items in the table below are partially or fully funded by grants. If a grant continues to be awarded to the City in future years, then there may not be a cost to the General Fund but grant funding is not guaranteed year-over-year. BAM#2 D-3 IMS Fund Budget Carry Forward $159,414 Ongoing -0- CCAC recommended funding for multiple departments to address compensation for positions lagging behind market rate. Changes & funding weren’t included in annual budget. BAM#2 D-4 Language Access Transfer from Mayor’s Office $50,000 Ongoing -0- Contract language access services funding was inadvertently left out of IMS budget when it was transferred from Mayor’s to IMS during the annual budget. BAM#3 None. BAM#4 A-3: Wildland Firefighting Expansion Funding $88,000 One-Time, $75,000 Ongoing -0- Reflects additional resources needed for red flag days. A-13: Funding for Gap in Homeless Resource Center Grant Funding for Salaries $292,833 Ongoing -0- The State HRC grant funding was reduced by $292,833. Funding to maintain the HRC functionality levels matches the reduction. A-17: Justice Court, City Prosecutor's Office and Legal Defenders Association (LDA) Staffing Increases $1,554,826 Ongoing 8 Annualized, the additional FY2027 staffing costs are $1,554,826. NOTE: Council staff is working with the Administration on clarifications. Page | 15 Page | 16 Attachment 2: Clerk of Court Job Description Page | 17 CITY COUNCIL OF SALT LAKE CITY 451 SOUTH STATE STREET, ROOM 304 P.O. BOX 145476, SALT LAKE CITY, UTAH 84114-5476 SLCCOUNCIL.COM TEL 801-535-7600 FAX 801-535-7651 Straw Poll Request CITY COUNCIL of SALT LAKE CITY TO:City Council Members FROM: Jennifer Bruno, Lehua Weaver, Austin Kimmel, Kira Luke, Allison Rowland, Sylvia Richards, Michael Sanders, and Kate Werrett DATE:January 13, 2026 RE:Budget Amendment #4 Straw Polls STRAW POLL REQUESTS The Administration has requested straw polls for the following items: 1. A-10: Backhoe for Public Services Streets Division & Tractor for Public Lands Parks Division 2. A-17: Council support to proceed with the appointment process for a sixth Justice Court Judge 3. D-5: Streets GO Bonds Interest Reallocation for FY 2025-26 Sample language for the straw poll: 1. A-10: Backhoe for Public Services Streets Division & Tractor for Public Lands Parks Division "I propose a straw poll to allocate funds from the General Fund in the amount of $292,819, for the purchase of replacement equipment for the Streets and Parks Divisions." 2. A-17: Council support to proceed with the appointment process for a sixth Justice Court Judge "I propose a straw poll to indicate Council support for the Administration to proceed with the appointment process for a sixth Justice Court Judge.” 3. D-5: Streets GO Bonds Interest Reallocation for FY 2025-26 "I propose a straw poll to allocate the interest from FY2025 BA#2 for Streets GO bonds in the amount of $1,735,515.83, for rebuilds of city streets as determined by the Engineering Division's Six Year Pavement Plan and the Roadway Selection Committee."