Agenda Date: 11/03/2026
Subject:
Title
Ordinance 23-2026: An ordinance on first reading appropriating funds for the 2027 annual budget for all municipal purposes of the City of Littleton, Counties of Arapahoe, Douglas, and Jefferson, State of Colorado, adopting budgets for the enterprise funds of the City of Littleton for the fiscal year beginning January 1, 2027 and ending December 31, 2027, and amending the 2026 budget
Body
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From: |
James L. Becklenberg, City Manager |
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Prepared by: |
Kevin Orton, Budget Manager |
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Presentations: |
N/A |
PURPOSE:
Council consideration of the 2027 annual budget for all municipal purposes of the City of Littleton, Counties of Arapahoe, Douglas, and Jefferson, State of Colorado, adopting budgets for the enterprise funds of the City of Littleton for the fiscal year beginning January 1, 2027 and ending December 31, 2027, and amending the 2026 budget.
LONG-TERM OUTCOME(S) SERVED:
High-Quality Governance
DISCUSSION:
The 2027 Proposed Budget was transmitted to City Council of September 15, 2026 and a City Council Budget Workshop was held on October 9, 2026 at the South Platte Renew Administration Building. City Council received an additional briefing during a City Council Meeting on October 20, 2026. During these meetings, City Council agreed to amend the proposed budget. The proposed budget as amended is being presented for adoption.
BACKGROUND:
The Charter of the City of Littleton Article X, Part I, Sec. 70-72 requires the City Manager to present a Proposed Operating and Capital Budget not later than September 15th for the subsequent fiscal year. The Budget is required to be adopted 30 days prior to the start of the fiscal year (December 1st). The State of Colorado requires the budget adopted, and mill level by certified, by December 15th.
The 2027 Proposed Budget was transmitted to City Council of September 15, 2026 and a City Council Budget Workshop was held on October 9, 2026 at the South Platte Renew Administration Building.
During these meetings, City Council agreed to amend the General Fund proposed budget by supporting four additional policy questions, and by reducing the City Council travel budget. The following amendments are included in the 2027 annual budget for consideration
• Funding for the Littleton Leadership Academy
• Municipal Court Level of Service Assessment
• Adding one (1) additional planner in Community Development
• Reducing the Open Rewards program by $30,000 for one year
• Reducing the City Council Budget
The total amendments increased the General Fund proposed budget by $202,707
The 2027 fiscal year is from January 1, 2027 through December 31, 2027 and the total city budget, inclusive of interfund transfers, is $159.0 million and of that amount the total General Fund 2027 proposed budget is $65.1 million. The 2027 Proposed Budget includes funding for 349 full-time positions and 44 part time positions.
The budget is balanced, maintains healthy reserves, and preserves existing service levels while adding resources in alignment with City Council policy direction and the Horizon 2027 strategic plan’s strategic outcomes: Vibrant Community with Rich Culture, Sustainable Community with Natural Beauty, Robust and Resilient Economy, Safe Community, and High-Quality Governance.
2026 Estimate
As part of the 2027 proposed budget, the 2026 estimates are provided to develop the estimated available funds for the 2027 budget. The following funds will need to revise their 2026 budgets since the estimate is higher than appropriations. All estimates were included in the 2027 proposed budget document.
|
Fund |
2026 Budget |
Adj. |
2026 Revised Budget |
|
Open Space |
$3,759,743 |
$305,000 |
$4,064,743 |
|
Capital Improvement Sales Tax |
$29,873,230 |
$31,686,894 |
$61,560,124 |
|
Geneva Village |
$61,055 |
$11,303 |
$72,358 |
|
Employee Insurance |
$10,053,589 |
$313,216 |
$10,366,805 |
Prior Actions or Discussions
• A preliminary 2027 budget planning forecast was presented at the June 16, 2026 City Council Meeting
• The 2027 Proposed Budget was discussed at the October 9, 2026 budget workshop.
• A summary of the proposed budget and additional follow up was discussed at the October 20, 2026 City Council meeting.
FISCAL IMPACTS:
The policy questions and budget were reviewed by council during two study sessions and information is available at the Bemis Public Library, the City Clerk’s Office, and the City of Littleton website for public review.
The following is a 2027 budget summary for all funds in this appropriation ordinance:
|
Fund |
2027 Adopted Budget |
|
General Fund |
$65,079,892 |
|
Affordable Housing Fund |
500,000 |
|
Conservation Trust Fund |
375,352 |
|
Consolidated Special Revenue Fund |
759,368 |
|
Grants Fund |
7,536,710 |
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Open Space Fund |
2,945,099 |
|
Impact Fees Fund |
4,543,640 |
|
Lodgers Tax Fund |
873,532 |
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Capital Projects Fund |
10,442,495 |
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Capital Improvement Sales Tax Fund |
16,599,472 |
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Employee Insurance Fund |
11,102,702 |
|
Fleet Maintenance Fund |
3,283,026 |
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Information Technology/Equipment Fund |
1,620,000 |
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Property & Liability Fund |
1,475,000 |
|
Sewer Utility Enterprise Fund |
27,126,710 |
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Storm Drainage Utility Enterprise Fund |
4,768,187 |
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Total |
$159,031,185 |
The following 2026 budgets are being adjusted in alignment with the 2026 estimate as included in the 2027 Proposed Budget document:
|
Fund |
2025 Revised Budget |
|
Open Space |
$4,064,743 |
|
Capital Improvement Sales Tax |
61,560,124 |
|
Geneva Village |
72,358 |
|
Employee Insurance |
10,366,805 |
|
Open Space |
4,064,743 |
STAFF RECOMMENDATION:
Staff recommends approval of this ordinance and to schedule second reading adopting the 2027 budget on November 17, 2026.
ALTERNATIVES:
City Council may choose to adjust the proposed budget or reschedule 1st and 2nd reading, however the City Charter requires the budget be adopted 30 days prior to the start of the fiscal year (December 1st). And the State of Colorado requires the budget adopted, and mill level by certified, by December 15th. If the budget is not adopted by certification deadline, then 90 percent of the amounts appropriated in the current year for operations and maintenance expenses shall be deemed re-appropriated for the purposes specified in such last appropriation (CRS 29-1-108(2) and (3)).
PROPOSED MOTION:
Proposed Motion
I move to approve Ordinance 23-2026 on first reading appropriating funds for the 2027 annual budget for all municipal purposes of the City of Littleton, Counties of Arapahoe, Douglas, and Jefferson, State of Colorado, adopting budgets for the enterprise funds of the City of Littleton for the fiscal year beginning January 1, 2027 and ending December 31, 2027, and amending the 2026 budget, and to set the second reading and public hearing for November 17, 2026.