AMERICAN FORK CITY COUNCIL SEPTEMBER 18, 2018 WORK SESSION AGENDA

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1 COUNCIL SEPTEMBER 18, 2018 WORK SESSION AGENDA WORK SESSION The purpose of City Work Sessions is to prepare the City Council for upcoming agenda items on future City Council Meetings. The Work Session is not an action item meeting. No one attending the meeting should rely on any discussion or any perceived consensus as action or authorization. These come only from the City Council Meeting. The American Fork City Council will meet in a work session on Tuesday, September 18, 2018, in the City Administration Office Conference Room, located at 51 East Main Street, commencing at 4:00 p.m. The agenda shall be as follows: 1. UDOT presentation on Hwy 89 road widening project between American Fork and Pleasant Grove. 2. Discussion on proposed amendments to the fiscal year ending June 30, 2019, city budget. 3. Discussion on the TOD Ordinance update. 4. Adjournment. Dated this 13 day of September, Terilyn Lurker City Recorder In accordance with the Americans with Disabilities Act, American Fork City will make reasonable accommodations to participate in the meeting. s for assistance can be made by contacting the City Recorder at at least 48 hours in advance of the meeting. The order of agenda items may change to accommodate the needs of the City Council, the staff, and the public.

2 CITY COUNCIL STUDY ITEM City of American Fork COUNCIL WORK SESSION SEPTEMBER 18, 2018 Department Finance Department Kyle Maurer STUDY ITEM Review of s to FY2019 and Fund Balances SUMMARY RECOMMENDATION This item is for discussion only. However, budget amendments are scheduled to be presented for approval on September 25, 2018, for the items discussed. BACKGROUND Due to the nature of capital projects, many projects were not completed as of June 30, It is proposed to "carry over" budgets approved in to FY2019 to complete these projects. In addition, a tentative review of the fund balances and funds available for appropriation will be discussed. It is important to note, however, that the audit is not complete, and the balances will be tentative. BUDGET IMPACT A number of funds will be impacted when the amendments are brought forward for approval and is attached. SUPPORTING DOCUMENTS and Fund Balance Attachments (PDF)

3 FISCAL YEAR 2018 BUDGET CARRYOVER DETAIL General Fund Spent Budget Funds Justification/Explanation Traffic Signal Maintenance 1,341 10,000 8,659 5,000 3,659 Signal upgrade engineering not completed in 2018 (Class C road money) Pavement Markings/Signs 64,432 90,000 25,568 25,568 - road striping was partially completed at year-end (Class C road money) Communications 25,986 32,000 6,014 6, Branding initiative not completed in K-9 Program 3,918 26,161 22,243 22, Donations made for K-9 program (restricted funds). TOTAL GENERAL FUND: $ 95,677 $ 158,161 $ 62,484 $ 58,780 $ 3,704 Spent Budget Debt Service Funds PARC Tax Grant - 350, , ,000 - Justification/Explanation PARC Grants were awarded in May 2018 and were accrued per Generally Accepted Accounting Principles. Need to carry over revenue to current year. Spent Budget Capital Projects Funds Justification/Explanation Art Dye Park-Phase I and II - 3,071,716 3,071,716 3,073,966 (2,250) Bond proceeds not spent in ; will carry over unspent bond cost of issuance budget. Interest income budgeted of $2,000 not realized due to timing of bond proceeds Bond Cost of Issuance X 21,750 26,000 4,250-4,250 See Above- cost of issuance moved to project Pavement Management Plan 364,904 2,150,000 1,785,096 1,785,096 - Majority of projects being completed in FY E Betterments (UDOT) X 213, ,965 (72,240) - (72,240) Fitness Center Rooftop HVAC Unit - 16,000 16,000 16,000 - Rooftop units being purchased in FY Fitness Center Roof Replacement X 24,900 25, Fitness Center Feasibility Study - 30,000 30,000 30,000 - Feasibility study will be started in FY Cemetery-Expansion X 17, , , ,738 (11,200) $10,000 budgeted for concrete replacement; lot sales over budget by $1,200 (additional revenue offsets difference) Admin Building Security Improvements - 15,000 15,000 15, Police Building Security Improvements - 20,000 20,000 20,000 - Police building security improvements proposed to be transferred to police storage shed; bids received were substantially more than original budget PARC-Miller & Evergreen Restrooms X - 17,402 17,402 17, State-Boat Harbor Grant 7,300 9,142 1,842 1, PARC-Quail Hollow Parking 37,773 58,000 20,227 20, PARC-Art Dye Park 463, , , ,255 (0) PARC-Daughters of Utah Pioneers 1,874 7,225 5,351 5, PARC-Sculpture X 20,000 23,000 3,000 3, PARC-North-South Park 6,040 53,000 46,960 46, PARC-Miller Park Parking Lot 48,606 55,000 6,394 6, PARC-Picnic Tables, Trees, Garbage Cans - 18,100 18,100 18, PARC-Meadow View Playground - 66,000 66,000 66, PARC-Rotary Park Pavillion - 96,947 96,947 96, PARC-Swing Set Replacements - 10,000 10,000 10, PARC-Easton Dog Park - 34,309 34,309 34,309 - TOTAL CAPITAL PROJECTS: $ 1,226,951 $ 6,780,199 $ 5,553,248 $ 5,634,588 $ (81,340) All PARC tax funds will roll over to applicable project awarded, even if project is finished. Formal action by the City Council is required to transfer funds to different projects. Once formal action is complete, will propose budget amendments to move the budget.

4 FISCAL YEAR 2018 BUDGET CARRYOVER DETAIL Capital Equipment Fund Spent Budget Funds Justification/Explanation Cascade Air System X 65,693 70,000 4,307-4, Tech/Rescue Specialized Equipment X 18,412 20,000 1,588-1,588 Fire Department receives yearly budget for this equipment Fire Burn Prop X 49,722 50, Parks-Bleacher Replacement X 9,595 10, Parks-PARC Match Funds 36,008 50,000 13,992 13,992 - Unused match funds will be moved to Art Dye project when awarded Parks-Excavator Lease X 7,250 8, Parks-Mower Lease X 4,527 15,100 10,573-10, Parks-UTV X - 5,000 5,000 5,000 - FY2019 budget stipulated $5,000 would be carried over to fund purchase of UTV for Art Dye maintenance Fit Center-Cardio Equipment X 24,856 24,200 (656) - (656) Cemetery-Backhoe Lease X 3,792 6,500 2,708-2, Library Furniture X 9,914 10, TOTAL CAPITAL EQUIPMENT: $ 229,768 $ 269,000 $ 39,232 $ 18,992 $ 20,240 Park Impact Fee Fund Spent Budget Funds Justification/Explanation Parking Lots 2,909 50,000 47,091 47,091 - Funds being used for Miller and Quail Hollow Park parking lots. Culinary Water Fund Spent Budget Funds Justification/Explanation Chlorinator Replacement 195, , , ,295 (40,452) Engineering/project management not included in original budget Water Line Replacement-CDBG (Through Phase 6) X 574, ,000 (29,330) 7,632 (36,962) Prior phases did not have a "cut off," was budgeting multiple phases simultaneously. ed funds is for final project management.

5 FY2019 BUDGET AMENDMENTS Budget Amendments (Not ) General Fund-Parks-Regular Pay 54, General Fund-Parks-Employee Benefits 36,876 Move Horticulture Specialist from Cemetery Department to Parks Department General Fund-Cemetery-Regular Pay (54,647) General Fund-Cemetery-Employee Benefits (36,876) City-Wide Horticulture (10,000) City-Wide Horticulture 10, General Fund-Grants-Police-Federal (813) General Fund-Police-DOJ Vest Grant General Fund-Grants-Police-State (1,956) General Fund-Police-Overtime 1, General Fund-Police-Benefits General Fund-Development Inspection (19,449) General Fund-Engineering-Development Inspection 19, General Fund-Transfer to Capital Equipment Capital Equipment Fund-Transfer From General Fund (621) Capital Equipment-Parks-UTV General Fund-Parks-Equipment Purchases (621) Park Impact Fee Fund-Developer Reimbursement 25, Park Impact Fee Fund-Contribution to Fund Balance (25,980) Road Impact Fee Fund-Impact Fee & Master Plan Update 8,700 Budget Impact Fee and Road Master Plan updates Road Impact Fee Fund-200 S Design & Engineering 361,260 Budget contract for 200 South design & engineering and appraisal Road Impact Fee Fund-Contribution to Fund Balance (369,960) Reduce contribution to Impact Fee Fund balance for expenditures Culinary Water Fund-Developer Reimbursement (641) Culinary Water Fund-Professional Svcs-Developer Reimb 641 Move City-Wide Horticulture line From Cemetery Department to Parks Department Bulletproof Vest Grant reimbursement from Department of Justice DUI Overtime reimbursement from State of Utah Recognize development inspections billings (Offset Invoices Received) Cover expenditure in excess of budget for Parks department mule Developer fee reimbursement agreement approved by Council to Smart Cadence LLC Recognize services billed to developers

6 FY2019 BUDGET AMENDMENTS Budget Amendments (s) General Fund-Traffic Signal Maintenance 5, General Fund-Pavement Markings/Signs 25, General Fund-Communications 6, General Fund-K-9 Program 22, Use of Fund Balance (58,780) Debt Service-PARC Tax Grant 350, Debt Service-Use of Fund Balance (350,000) Bond Capital Projects-Art Dye Park-Phase I and II 3,073, Bond Capital Projects-Use of Fund Balance (3,073,966) Capital Projects-Pavement Management Plan 1,785, Capital Projects-Fitness Center Rooftop HVAC Unit 16, Capital Projects-Fitness Center Feasibility Study 30, Capital Projects-Cemetery-Expansion 174, Capital Projects-Admin Building Security Improvements 15, Capital Projects-Police Storage Shed 20, Capital Projects-PARC-Miller & Evergreen Restrooms 17, Capital Projects-State-Boat Harbor Grant 1, Capital Projects-PARC-Quail Hollow Parking 20, Capital Projects-PARC-Art Dye Park 193, Capital Projects-PARC-Daughters of Utah Pioneers 5,351 See carryover detail for more information Capital Projects-PARC-Sculpture 3, Capital Projects-PARC-North-South Park 46, Capital Projects-PARC-Miller Park Parking Lot 6, Capital Projects-PARC-Picnic Tables, Trees, Garbage Cans 18, Capital Projects-PARC-Meadow View Playground 66, Capital Projects-PARC-Rotary Park Pavillion 96, Capital Projects-PARC-Swing Set Replacements 10, Capital Projects-PARC-Easton Dog Park 34, Transfer Out to Capital Equipment (Storage Shed) 20, Transfer In From Capital Projects (Storage Shed) (20,000) Capital Projects-Use of Fund Balance (2,560,622) Capital Equipment-Parks-PARC Match Funds 13, Capital Equipment-Parks-UTV 5, Capital Equipment-Use of Fund Balance (18,992) Park Impact Fee Fund-Parking Lots 47, Park Impact Fee Fund-Use of Fund Balance (47,091) Culinary Water Fund-Chlorinator Replacement 283, Culinary Water Fund-Water Line Replacement-CDBG 7, Culinary Water-Use of Fund Balance (290,927)

7 FISCAL YEAR 2018 ENDING FUND BALANCES FY2017 Ending Balance Governmental Funds (Unrestricted) Increase (Decrease) FY2019 Use of Fund Balance Fund Balance Available for Appropriation % of Revenue % of FY2019 Revenue Months of General Fund Expenditures Revenue/ Expenses/ Ending Fund Fund Transfers In Transfers Out Balance s General 4,054,669 23,277,863 (24,395,615) (1,117,752) 2,936,917 58,780-2,878, % 12.97% 2 Building Authority 1,014 - (10) (10) 1, Fitness Center - 2,318,140 (2,318,140) Downtown Redevelopment 103,254 27,332-27, , ,586 Celebration 88, ,440 (118,020) (9,580) 79,025-48,500 30,525 Debt Service 943,430 3,525,593 (3,164,976) 360,617 1,304, , ,047 Meadows 128, , ,566 General Capital Projects 1,952,915 3,637,053 (1,660,298) 1,976,755 3,929,670 2,560, ,661 1,043,387 Capital Equipment - 397,819 (358,388) 39,432 39,432 18,992-20,440 Governmental Funds Totals $ 7,272,453 $ 33,292,240 $ (32,015,446) $ 1,276,794 $ 8,549,247 $ 2,988,394 $ 374,361 $ 5,186,492 FY2017 Ending Balance Other Governmental Restricted Funds Increase (Decrease) FY2019 Use of Fund Balance Fund Balance Available for Appropriation Revenue/ Expenses/ Ending Fund Fund Transfers In Transfers Out Balance s Notes PARC Tax 1,110, ,436 (1,885,623) (993,187) 117, ,767 Perpetual Care 686,809 44,803 (1,753) 43, , ,859 Note: Loan Balance $462,604 RDA Funds West Side RDA 17,994 - (13) (13) 17, ,981 East Side RDA (226) 96,901 (96,675) Business Park RDA 1,117, ,094 (449,622) 201,472 1,319, ,319,248 Egg Farm EDA 840, ,138 (487,175) 263,962 1,103, ,103,996 Egg Farm EDA-Housing 825, ,327 (50,000) 130, , ,031 TOD CRA (55,754) - (24,509) (24,509) (80,263) - - (80,263) Main Street CRA (13,007) (13,007) - - (13,007) Restricted Capital Projects Bond Capital Projects - 4,000,000 (926,034) 3,073,966 3,073,966 3,073, Impact Fee Funds Park Impact Fee 2,185,736 2,110,277 (387,902) 1,722,375 3,908,111 47,091-3,861,020 Road Impact Fee 1,578,478 1,992,300 (61,108) 1,931,192 3,509, ,509,670 Fire Impact Fee 567, ,940 (5,974) 285, , ,344 Police Impact Fee 813, ,555 (5,434) 267,121 1,080, ,080,255

8 FISCAL YEAR 2018 ENDING FUND BALANCES 6/30/18 Cash on Hand Proprietary Funds s FY2019 Use of Fund Balance Fund Balance Available for Appropriation Fund Water Enterprise Funds Culinary Water 11,722, ,927 2,809,440 8,621,635 Culinary Water Impact Fee (58,616) - - (58,616) Secondary Water 12,455, ,738 11,468,181 Secondary Water Impact Fee (16,209,017) - - (16,209,017) Water Funds Total 7,910, ,927 3,797,178 3,822,184 Other Enterprise Funds Sewer Fund 3,881, ,881,537 Sewer Impact Fee 889, ,735 Storm Drain 1,097, ,097,236 Storm Drain Impact Fee 1,152, ,152,885 Sanitation & Recycling Fund 211, ,500 Broadband Fund (3,172,271) - - (3,172,271) Internal Service Funds Fleet Operations 94, ,887 Fleet Capital 200, ,