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10.b Tennis Court Reconstruction Project Payment Plan Staff Report Date of Meeting: August 20, 2024 For: Honorable Mayor and Council From: Kyle Morell, City Administrator Subject: Tennis Court Reconstruction Project Payment Plan Background: At our August 7 Work Session, the Council approved the reconstruction and expansion of the community center's tennis courts. The motion did not include any approval to spend the fund balance or transfer money from the 401 Fund to the 404 Fund. I have detailed the required transfers below. Financial Impact: The project's cost exceeds the available funds within the 404 CIP. To move forward with any improvements to the courts, funds will need to be transferred into 404. Staff recommends using excess fund balance and surplus funds in the 401 CIP Fund to fund the tennis court renovation. Using $125,000 of excess fund balance for the tennis court project would still leave the City with over 55% fund balance, above the 35% to 50% mandated in the City’s Fund Balance Policy. An additional funding source can be found in the 401 CIP Fund, which has sufficient funds to pay for its budget projects through 2031, even with a significant reduction in the annual levy amount. Transferring $150,000 from the 401 CIP Fund to the Park CIP Fund would not change the ability of the 401 Fund to pay for its budgeted projects through 2031. Request: Options: 1) Approve the use of $125,000 in excess fund balance and transfer $150,000 from the 401 CIP Fund into the 404 CIP Fund to pay for the tennis court reconstruction. 2) Seek alternate funding Recommendation: Option 1