It is estimated the City will have an excess of funds from the original 2004-2016 Countywide Half-Cent Sales Tax because it is anticipated all original projects will be completed prior to the end of May 2017. These excess funds are unallocated – meaning there is no explicit guidance or restrictions contained in the 2004 interlocal agreement related to the manner in which the excess funds are to be used following distribution; aside from specific restrictions contained in the Kansas statutes, which do not apply to this particular situation. K.S.A. 12-187 12-192(b), (d)(1)(2)(3) and (h); and 12-195.
Attached is the 2004 interlocal agreement (City of Topeka Contract No. 34790) with the County. Subsection 3(a) addresses excess sales tax funds:
“Upon the later of the expiration or termination of the sales tax and the completion of and payment for the projects described/listed in Attachment A and the Topeka Boulevard Bridge project, the committee shall inform the City and County of any money remaining in the account. Unless otherwise agreed to by the parties, these excesses monies, less any economic development (as provided by paragraph five of this agreement) or county bridge (as provided by paragraph six of this agreement) commitments, shall be distributed to the City and County in the proportional rates as provided by Kansas law at the time of the excess monies determination.”
Shawnee County has opted to use its portion of the unallocated funds from the 2004-2016 Citywide Half-Cent Sales Tax for the replacement of the NW Carlson Road Bridge over the Kansas River. (See Shawnee County Resolution No. 2015-12).
The Governing Body has discussed use of these funds on multiple occasions, most recently as part of the Pavement Management discussion that occurred in February 2017 and as part of the CIP discussions that occurred throughout March and April 2017.
The revised resolution proposes the excess funds be dedicated completely to pavement management. Staff will work on plan development for affordable housing over the next few months, including funding sources. This plan can then be presented to the Governing Body for both plan and funding consideration.