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File #: ID-134-24    Version: 1 Name:
Type: Resolution Status: Agenda Ready
File created: 4/3/2024 In control: City Council
On agenda: 4/16/2024 Final action:
Title: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRIGHTON, COLORADO, AMENDING CERTAIN ACCOUNTS IN THE GENERAL FUND, PARKS CAPITAL FUND, LODGING TAX FUND, CEMETERY FUND, WATER FUND, WASTEWATER FUND, STORM DRAINAGE FUND AND FLEET INTERNAL SERVICE FUND; AND APPROPRIATING MONEY FOR EXPENDITURES IN THE AMOUNT OF $49,216,682 TO SUPPORT CHANGES IN HOW FINANCIALS ARE TRACKED, SUPPORT GRANT AWARDS, ADDRESS GROWTH IN FLEET OPERATIONS, AND ADJUST FOR UPDATED PROJECT TIMELINES AND AMOUNTS
Attachments: 1. Resolution 2nd Budget Amendment to the 2024 Budget, 2. 2nd Amendment to the 2024 Budget, 3. 134 PPT
Office of the City Manager
Reference: Second Amendment to the 2024 Budget

To: Mayor Gregory Mills and Members of City Council
Through: Michael P. Martinez, City Manager

Prepared By: Kayla Barber-Perrotta, Budget and Performance Manager
Date Prepared: April 3, 2024
PURPOSE:
To amend the 2024 Budget to address changes to how items are tracked in the financial system, to accommodate grant awards, to adjust for growth in the City's fleet operations, and to address changes to existing project schedules and amounts.
STRATEGIC FOCUS AREA:
Financially Responsible

BACKGROUND:

The City Council adopted the 2024 Budget on October 17, 2023, at $265,434,894. The First Amendment to the 2024 Budget adjusted this amount to $266,382,461 to accommodate additional police officers and a grant to the Greater Brighton Chamber of Commerce. In March, as per the 2024 Budget Resolution, capital carryover was administratively adjusted to reflect final year-end amounts reducing the budget to $258,626,442.
The Second Amendment to the 2024 budget addresses several items. The first item addressed in this amendment is a rework of how items are being tracked in the financial system. In preparation for the new financial system, Finance and Budget are reviewing all processes and accounts to look for opportunities to streamline items, report better, and overall increase the functionality of our financial practices. As part of this, staff identified a Victim Services reimbursement program that was running through liability accounts. In order to improve reporting and transparency, staff is switching this to a revenue/expenditure approach. While this does not change or add any funding to the program, it does require an additional $75k be appropriated in the General Fund.
Additionally, with the switchover of how Lodging Tax dollars are being administered in 2024, staff originally planned to track all items within the Lodging Tax fund and appropriated as such. In practice, however, this is pro...

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