Agenda Date: 04/21/2026
Subject:
Title
Ordinance 10-2026: An ordinance on second reading amending Ordinance No. 23, Series of 2025, Appropriating Funds for the 2026 Annual Budget for all municipal purposes of the City of Littleton, Counties of Arapahoe, Douglas, and Jefferson, State of Colorado and amending budgets for the Enterprise Funds of the City of Littleton for the fiscal year beginning January 1, 2026, and ending December 31, 2026
Body
From:
James L. Becklenberg, City Manager
Prepared by:
Laurie Matta, Finance Director
Kevin Orton, Budget Manager
Presentations:
Kevin Orton, Budget Manager
PURPOSE:
Council consideration of a 2026 budget amendment for carryover encumbrances.
LONG-TERM OUTCOME(S) SERVED:
High-Quality Governance
DISCUSSION:
This ordinance will amend the 2026 Adopted Budget in the amount of $35,024,134. This budget amendment will carry forward 2025 unspent budget into 2026 to include
* 2025 open purchase orders/encumbrances - $2,207,603
* 2025 remaining capital project and grant balances - $32,240,531
* Other 2026 funding needs - $576,000
Funding for all carry forwards is available from unspent 2025 budgeted funds.
2025 Open Purchase Orders/Encumbrances and other adjustments - $2,207,603
During the year, departments encumber funds by issuing purchase orders for goods or services. The City's Principles of Sound Financial Policies last amended by City Council in April 2023 says, "Purchase orders remaining open at the end of the fiscal year will be considered for reappropriation in the subsequent fiscal year through a supplemental budget appropriation in the respective fund."
This budget amendment includes appropriating additional funds to the 2025 Budget for encumbrances in the amount of $2,207,603.
Capital Project and Grant Balance Rollover - $32,240,531
In addition to open purchases order, this ordinance includes carrying forward previously approved 2025 capital and other restricted fund project and grant fund balances.
* Capital Project and other restricted fund project balances: $23,322,025
* Grant fund balances: $8,918,506
These amounts reflect previously approved projects within the 2025 budget.
Other Operating and Capital Adjustments - $576,000
The ordinance also includes additional operating or capital adjustments.
* $19,000 - Additional city funded community grants awarded in 2025 (General Fund)
* $57,000 - Replacement of The Shepperd Gardens (2171 W. Shepperd Avenue) fence (Conservation Trust Fund)
* $500,000 - Due to a FEMA reimbursement from 2023 emergency projects, the Storm Water Operating Fund is able to increase the 2026 capital project budget from $1.5 million to $2.0 million to help address projects such as Elati and Ridge. (Stormwater Enterprise Utility Fund)
BACKGROUND:
The City has historically amended the Adopted Budget in the first quarter of the year to account for encumbrances, capital project and grant rollovers, and other small adjustments as needed.
This ordinance will amend the 2026 Adopted Budget in the amount of $35,024,134. This budget amendment will carry forward 2025 unspent budget into 2026 to include
* 2025 open purchase orders/encumbrances - $2,207,603
* 2025 remaining capital project and grant balances - $32,240,531
* Other 2026 funding needs - $576,000
A complete list of the adjustments for all funds is attached.
Prior Actions or Discussions
This is an annual process that occurs in the first quarter of each year for the previous year.
This ordinance passed on first reading on April 7, 2026.
FISCAL IMPACTS:
This ordinance amendments the FY 2026 Budget in the amount of $35,024,134. The adjustment by fund is detailed below.
Fund
Adopted Budget
Amendment
Revised Budget
General Fund
$66,059,828
$1,209,865
$67,269,693
Conservation Trust
495,725
388,285
884,010
Grants
14,290,078
8,499,552
22,789,630
Grants - ARPA
486,942
431,352
918,294
Open Space
2,667,602
1,092,141
3,759,743
Impact Fees
4,855,548
3,036,632
7,892,180
Capital Projects
8,610,223
8,014,313
16,624,536
Capital Improvement Sales Tax
18,983,351
10,889,879
29,873,230
Fleet Maintenance
3,454,449
270,062
3,724,511
Sewer Utility Enterprise
26,166,673
617,443
26,784,116
Storm Drainage Enterprise
3,398,713
568,154
3,966,867
Geneva Village Enterprise
54,599
6,456
61,055
Total
$149,523,731
$35,024,134
$184,547,865
Funding for all carry forwards is available from unspent 2025 budgeted funds.
STAFF RECOMMENDATION:
Staff recommends approval of the amendment to the 2026 budget.
ALTERNATIVES:
1. Approve the amendment to the 2026 budget amendment as presented.
2. Amend the recommended budget amendment by amounts higher or lower than presented.
3. Do not approve the amendment. Not approving the amendment may impede or delay completion of capital projects already in progress.
PROPOSED MOTION:
Proposed Motion
I move to approve Ordinance 10-2026 on second reading amending Ordinance No. 23, Series of 2025, Appropriating Funds for the 2025 Annual Budget for all municipal purposes of the City of Littleton, Counties of Arapahoe, Douglas, and Jefferson, State of Colorado and amending budgets for the Enterprise Funds of the City of Littleton for the fiscal year beginning January 1, 2026, and ending December 31, 2026.