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Capital improvement sales tax board finds 3A spending in compliance, asks council to add environmental board member
Summary
At a June 10 study session, the City of Littleton’s Capital Improvement Sales Tax Board reported that expenditures of the 3A sales tax are consistent with the ballot language, noted project pipeline and balances, and recommended adding an Environmental Stewardship Board member to the oversight board.
City of Littleton officials and citizens heard an update June 10 from the Capital Improvement Sales Tax Board on the city’s voter-approved 3A sales tax program and the board’s review of 2024 activity.
The board reported it reviewed the staff-prepared annual report (due March 31), met in April and May, and concluded it “didn’t find any issues with how the 3A funds were spent in accordance with the charter language,” Julie Radulovich, a citizen member of the board, said. The memo the board prepared was presented to City Council during the study session.
The board’s review covered accounting and program questions and the schedule for upcoming projects. Kevin Orton, Littleton budget manager, told council that “staff is required to prepare a report by March 31 for the board to review and that report was prepared by March 31 and was presented to the board.” He also explained how project management costs are allocated: “we allocate the portion of the project manager salary that is spent on 3A projects to the 3A fund.”
Board members and staff recapped figures from the 2024 year-end report. The board cited roughly $12,800,000 in 3A sales tax receipts in 2024, approximately $8,800,000 in 3A expenditures for 2024, and an available balance of about $21,700,000 at year end. The board said many projects remain in planning and that cumulative balances have built up while projects advance to construction.
Committee members asked for clearer public communication about the schedule and outcomes of major projects. The board praised staff for information provided during the review and said more outreach — both online and through the Littleton Report — helps residents understand project timing and trade-offs. The board also highlighted environmental stewardship questions raised during its meetings and asked council to consider adding a representative from the Environmental Stewardship Board to the Capital Improvement Sales Tax Board to provide subject-matter input.
Council members and board members also discussed overhead and project-management accounting. Some council members observed the project-management allocation represented a relatively low percentage of project dollars (discussion referenced about an 11% figure), and staff explained that salaries are allocated to the funds based on hours worked on 3A projects and that other city work is paid from other accounts.
The board said it had no formal recommendations to change how 3A funds are being spent but asked for continued transparency as the project pipeline moves into implementation. The board’s memo was entered into the council packet and will remain part of the council’s oversight record.
The board’s update closed with council thanks to the citizen members and staff for the review and continued oversight.
