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, 2018. 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 801-763-3000 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.
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, 2018. 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)
FISCAL YEAR 2018 BUDGET CARRYOVER DETAIL General Fund Spent Budget Funds Justification/Explanation 10-4410-277 Traffic Signal Maintenance 1,341 10,000 8,659 5,000 3,659 Signal upgrade engineering not completed in 2018 (Class C road money). 10-4410-710 Pavement Markings/Signs 64,432 90,000 25,568 25,568 - road striping was partially completed at year-end (Class C road money). 10-4410-410 Communications 25,986 32,000 6,014 6,000 14 Branding initiative not completed in 2018. 10-4210-650 K-9 Program 3,918 26,161 22,243 22,212 31 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 30-3800-770 PARC Tax Grant - 350,000 350,000 350,000 - 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 42-5610-680 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. 42-5610-900 Bond Cost of Issuance X 21,750 26,000 4,250-4,250 See Above- cost of issuance moved to project. 43-5610-060 Pavement Management Plan 364,904 2,150,000 1,785,096 1,785,096 - Majority of projects being completed in FY2019. 43-5610-070 200 E Betterments (UDOT) X 213,205 140,965 (72,240) - (72,240) 43-5610-421 Fitness Center Rooftop HVAC Unit - 16,000 16,000 16,000 - Rooftop units being purchased in FY2019. 43-5610-424 Fitness Center Roof Replacement X 24,900 25,000 100-100 43-5610-425 Fitness Center Feasibility Study - 30,000 30,000 30,000 - Feasibility study will be started in FY2019. 43-5610-630 Cemetery-Expansion X 17,388 180,926 163,538 174,738 (11,200) $10,000 budgeted for concrete replacement; lot sales over budget by $1,200 (additional revenue offsets difference). 43-5610-641 Admin Building Security Improvements - 15,000 15,000 15,000-43-5610-642 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. 43-5610-750 PARC-Miller & Evergreen Restrooms X - 17,402 17,402 17,402-43-5610-751 State-Boat Harbor Grant 7,300 9,142 1,842 1,842-43-5610-754 PARC-Quail Hollow Parking 37,773 58,000 20,227 20,227-43-5610-755 PARC-Art Dye Park 463,212 656,467 193,255 193,255 (0) 43-5610-756 PARC-Daughters of Utah Pioneers 1,874 7,225 5,351 5,351-43-5610-757 PARC-Sculpture X 20,000 23,000 3,000 3,000-43-5610-758 PARC-North-South Park 6,040 53,000 46,960 46,960-43-5610-759 PARC-Miller Park Parking Lot 48,606 55,000 6,394 6,394-43-5610-760 PARC-Picnic Tables, Trees, Garbage Cans - 18,100 18,100 18,100-43-5610-761 PARC-Meadow View Playground - 66,000 66,000 66,000-43-5610-762 PARC-Rotary Park Pavillion - 96,947 96,947 96,947-43-5610-763 PARC-Swing Set Replacements - 10,000 10,000 10,000-43-5610-764 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.
FISCAL YEAR 2018 BUDGET CARRYOVER DETAIL Capital Equipment Fund Spent Budget Funds Justification/Explanation 44-5610-101 Cascade Air System X 65,693 70,000 4,307-4,307 44-5610-102 Tech/Rescue Specialized Equipment X 18,412 20,000 1,588-1,588 Fire Department receives yearly budget for this equipment. 44-5610-150 Fire Burn Prop X 49,722 50,000 278-278 44-5610-401 Parks-Bleacher Replacement X 9,595 10,000 405-405 44-5610-402 Parks-PARC Match Funds 36,008 50,000 13,992 13,992 - Unused match funds will be moved to Art Dye project when awarded. 44-5610-403 Parks-Excavator Lease X 7,250 8,200 950-950 44-5610-404 Parks-Mower Lease X 4,527 15,100 10,573-10,573 44-5610-405 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. 44-5610-412 Fit Center-Cardio Equipment X 24,856 24,200 (656) - (656) 44-5610-501 Cemetery-Backhoe Lease X 3,792 6,500 2,708-2,708 44-5610-610 Library Furniture X 9,914 10,000 86-86 TOTAL CAPITAL EQUIPMENT: $ 229,768 $ 269,000 $ 39,232 $ 18,992 $ 20,240 Park Impact Fee Fund Spent Budget Funds Justification/Explanation 45-5610-692 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 60-5110-721 Chlorinator Replacement 195,709 438,552 242,843 283,295 (40,452) Engineering/project management not included in original budget 60-5110-750 Water Line Replacement-CDBG (Through Phase 6) X 574,330 545,000 (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.
FY2019 BUDGET AMENDMENTS Budget Amendments (Not ) 10-4520-100 General Fund-Parks-Regular Pay 54,647 10-4520-130 General Fund-Parks-Employee Benefits 36,876 Move Horticulture Specialist from Cemetery Department to Parks Department 10-4590-100 General Fund-Cemetery-Regular Pay (54,647) 10-4590-130 General Fund-Cemetery-Employee Benefits (36,876) 10-4590-270 City-Wide Horticulture (10,000) 10-4520-715 City-Wide Horticulture 10,000 10-3300-225 General Fund-Grants-Police-Federal (813) 10-4210-402 General Fund-Police-DOJ Vest Grant 813 10-3300-226 General Fund-Grants-Police-State (1,956) 10-4210-110 General Fund-Police-Overtime 1,750 10-4210-120 General Fund-Police-Benefits 206 10-3400-450 General Fund-Development Inspection (19,449) 10-4400-321 General Fund-Engineering-Development Inspection 19,449 10-4900-944 General Fund-Transfer to Capital Equipment 621 44-3900-910 Capital Equipment Fund-Transfer From General Fund (621) 44-5610-405 Capital Equipment-Parks-UTV 621 10-4520-740 General Fund-Parks-Equipment Purchases (621) 45-5610-800 Park Impact Fee Fund-Developer Reimbursement 25,980 45-5610-999 Park Impact Fee Fund-Contribution to Fund Balance (25,980) 45-5610-100 Road Impact Fee Fund-Impact Fee & Master Plan Update 8,700 Budget Impact Fee and Road Master Plan updates 45-5610-111 Road Impact Fee Fund-200 S Design & Engineering 361,260 Budget contract for 200 South design & engineering and appraisal 46-5610-999 Road Impact Fee Fund-Contribution to Fund Balance (369,960) Reduce contribution to Impact Fee Fund balance for expenditures 60-3710-610 Culinary Water Fund-Developer Reimbursement (641) 60-5110-312 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
FY2019 BUDGET AMENDMENTS Budget Amendments (s) 10-4410-277 General Fund-Traffic Signal Maintenance 5,000 10-4410-710 General Fund-Pavement Markings/Signs 25,568 10-4410-410 General Fund-Communications 6,000 10-4210-650 General Fund-K-9 Program 22,212 10-3800-700 Use of Fund Balance (58,780) 30-3800-770 Debt Service-PARC Tax Grant 350,000 30-3800-999 Debt Service-Use of Fund Balance (350,000) 42-5610-680 Bond Capital Projects-Art Dye Park-Phase I and II 3,073,966 42-3900-999 Bond Capital Projects-Use of Fund Balance (3,073,966) 43-5610-060 Capital Projects-Pavement Management Plan 1,785,096 43-5610-421 Capital Projects-Fitness Center Rooftop HVAC Unit 16,000 43-5610-425 Capital Projects-Fitness Center Feasibility Study 30,000 43-5610-630 Capital Projects-Cemetery-Expansion 174,738 43-5610-641 Capital Projects-Admin Building Security Improvements 15,000 44-5610-205 Capital Projects-Police Storage Shed 20,000 43-5610-750 Capital Projects-PARC-Miller & Evergreen Restrooms 17,402 43-5610-751 Capital Projects-State-Boat Harbor Grant 1,842 43-5610-754 Capital Projects-PARC-Quail Hollow Parking 20,227 43-5610-755 Capital Projects-PARC-Art Dye Park 193,255 43-5610-756 Capital Projects-PARC-Daughters of Utah Pioneers 5,351 See carryover detail for more information 43-5610-757 Capital Projects-PARC-Sculpture 3,000 43-5610-758 Capital Projects-PARC-North-South Park 46,960 43-5610-759 Capital Projects-PARC-Miller Park Parking Lot 6,394 43-5610-760 Capital Projects-PARC-Picnic Tables, Trees, Garbage Cans 18,100 43-5610-761 Capital Projects-PARC-Meadow View Playground 66,000 43-5610-762 Capital Projects-PARC-Rotary Park Pavillion 96,947 43-5610-763 Capital Projects-PARC-Swing Set Replacements 10,000 43-5610-764 Capital Projects-PARC-Easton Dog Park 34,309 43-5610-944 Transfer Out to Capital Equipment (Storage Shed) 20,000 44-3900-943 Transfer In From Capital Projects (Storage Shed) (20,000) 43-3900-999 Capital Projects-Use of Fund Balance (2,560,622) 44-5610-402 Capital Equipment-Parks-PARC Match Funds 13,992 44-5610-405 Capital Equipment-Parks-UTV 5,000 44-3900-999 Capital Equipment-Use of Fund Balance (18,992) 45-5610-692 Park Impact Fee Fund-Parking Lots 47,091 45-3900-999 Park Impact Fee Fund-Use of Fund Balance (47,091) 60-5110-721 Culinary Water Fund-Chlorinator Replacement 283,295 60-5110-750 Culinary Water Fund-Water Line Replacement-CDBG 7,632 60-3710-999 Culinary Water-Use of Fund Balance (290,927)
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 58,780-2,878,137 12.40% 12.97% 2 Building Authority 1,014 - (10) (10) 1,004-200 804 Fitness Center - 2,318,140 (2,318,140) - - - - - Downtown Redevelopment 103,254 27,332-27,332 130,586 - - 130,586 Celebration 88,605 108,440 (118,020) (9,580) 79,025-48,500 30,525 Debt Service 943,430 3,525,593 (3,164,976) 360,617 1,304,047 350,000-954,047 Meadows 128,566 - - - 128,566 - - 128,566 General Capital Projects 1,952,915 3,637,053 (1,660,298) 1,976,755 3,929,670 2,560,622 325,661 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 1,110,954 892,436 (1,885,623) (993,187) 117,767 - - 117,767 Perpetual Care 686,809 44,803 (1,753) 43,050 729,859 - - 729,859 Note: Loan Balance $462,604 RDA Funds West Side RDA 17,994 - (13) (13) 17,981 - - 17,981 East Side RDA (226) 96,901 (96,675) 226 - - - - Business Park RDA 1,117,775 651,094 (449,622) 201,472 1,319,248 - - 1,319,248 Egg Farm EDA 840,034 751,138 (487,175) 263,962 1,103,996 - - 1,103,996 Egg Farm EDA-Housing 825,704 180,327 (50,000) 130,327 956,031 - - 956,031 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 3,073,966 - - 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 3,509,670 - - 3,509,670 Fire Impact Fee 567,378 291,940 (5,974) 285,966 853,344 - - 853,344 Police Impact Fee 813,134 272,555 (5,434) 267,121 1,080,255 - - 1,080,255
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 11,722,001 290,927 2,809,440 8,621,635 Culinary Water Impact Fee (58,616) - - (58,616) Secondary Water 12,455,919-987,738 11,468,181 Secondary Water Impact Fee (16,209,017) - - (16,209,017) Water Funds Total 7,910,288 290,927 3,797,178 3,822,184 Other Enterprise Funds Sewer Fund 3,881,537 - - 3,881,537 Sewer Impact Fee 889,735 - - 889,735 Storm Drain 1,097,236 - - 1,097,236 Storm Drain Impact Fee 1,152,885 - - 1,152,885 Sanitation & Recycling Fund 211,500 - - 211,500 Broadband Fund (3,172,271) - - (3,172,271) Internal Service Funds Fleet Operations 94,887 - - 94,887 Fleet Capital 200,747 200,000-747