File #: ID-67-25    Version: 1 Name:
Type: Resolution Status: Agenda Ready
File created: 3/24/2025 In control: City Council
On agenda: 4/1/2025 Final action:
Title: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRIGHTON, COLORADO, AMENDING CERTAIN ACCOUNTS IN THE PARKS AND RECREATION CAPITAL IMPROVEMENT FUND, LODGING TAX FUND, CEMETERY FUND, CEMETERY PERPETUAL CARE FUND, AND STORM DRAINAGE FUND, AND APPROPRIATING MONEY FOR EXPENDITURES IN THE AMOUNT OF ONE MILLION FOUR HUNDRED THIRTY-SEVEN THOUSAND SIX HUNDRED EIGHT DOLLARS ($1,437,608) TO SUPPORT ADDITIONAL LODGING TAX ALLOCATIONS, TRANSFERS TO COVER STORM DRAINAGE IMPROVEMENTS, AND TO TRANSFER INTEREST EARNINGS TO COVER CEMETERY MAINTENANCE
Attachments: 1. Resolution 1st Budget Amendment to the 2025 Budget, 2. 1st Amendment to the 2025 Budget
Office of the City Manager
Reference: First Amendment to the 2025 Budget

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

Prepared By: Kathryn Mortensen, Budget and Performance Manager
Date Prepared: March 20, 2025

PURPOSE:
To amend the 2025 Budget to support additional lodging tax allocations, transfers to cover storm drainage improvements as part of Parks and Recreation projects, and to transfer interest earnings to cover cemetery maintenance.

BACKGROUND:
The City Council adopted the 2025 Budget on October 15, 2024, at $255,284,504. In March, per the 2025 Budget Resolution, capital carryover was administratively adjusted to reflect final year end amounts, adding an additional $54,144,083 and bringing the City's total budget to $309,428,587.

This first amendment to the 2025 budget addresses additional lodging tax allocations, transfers to cover storm drainage improvements as part of Parks and Recreation projects, and to transfer interest earnings to cover cemetery maintenance.

With the original 2025 budget, projected lodging tax revenues were split between the Communications Department and the Economic Development Corporation. This did leave a fund balance that can be utilized on additional one-time projects. The first amendment to the 2025 budget includes a total of $59,000 in additional appropriation to cover assistance to the Chamber of Commerce as well as carryover of a 2023 allocation provided to the Brighton Cultural Arts Commission.

Additionally, this amendment covers transfers from the Storm Drainage Fund to the Parks Capital Improvement Fund. This covers storm improvements that are related to projects in the Parks and Recreation Fund. These improvements are currently budgeted in the Storm Drainage Fund. As the storm improvements are a part of the overall contract for the projects, it is simpler to transfer the cash and charge the full contract cost to the Parks and Recreation Capital Improvem...

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