Annual Operating & Capital Improvement Budget
Transcript of Annual Operating & Capital Improvement Budget
City of Northglenn, Colorado
Annual Operating & Capital Improvement
Budget
2013
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Table of Contents
Introduction Distinguished Budget Presentation Award ................................................ 1 Reader’s Guide ......................................................................................... 2 Community Profile ..................................................................................... 3 List of Officials ........................................................................................... 7 Organizational Chart ................................................................................. 8
Budget Summary Budget Overview ....................................................................................... 9 Goals & Priorities ..................................................................................... 13 Challenges & Opportunities ..................................................................... 15 Revenue Assessment ............................................................................. 16 Expenditure Assessment ......................................................................... 21 Other Sources/Uses ................................................................................ 25 Fund Balance Analysis ............................................................................ 26 City-Wide Summary ................................................................................ 28 City-Wide Revenue Detail ....................................................................... 30 City-Wide Expenditure Detail .................................................................. 33
Fund Summaries General Fund .......................................................................................... 36
Conservation Trust Fund ......................................................................... 38 CDBG Fund ............................................................................................. 40
Capital Projects Fund .............................................................................. 42 Water & Wastewater Fund ...................................................................... 46 Stormwater Fund ..................................................................................... 52 Sanitation Fund ....................................................................................... 54
Department Summaries Department Funding Matrix ..................................................................... 57 Legislative ............................................................................................... 58 City Manager ........................................................................................... 68 City Clerk ................................................................................................. 76 Management Services ............................................................................. 82 Technology .............................................................................................. 94 Finance .................................................................................................. 104 Planning & Development ....................................................................... 114 Parks, Recreation, & Culture ................................................................. 124 Police ..................................................................................................... 136 Public Works ......................................................................................... 144 Capital Improvement Program Program Overview ................................................................................. 179 Conservation Trust Fund ....................................................................... 181 CDBG Fund ........................................................................................... 187 Capital Projects Fund ............................................................................ 190 Water & Wastewater Fund .................................................................... 216 Stormwater Fund ................................................................................... 236
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Appendix Financial Policies ................................................................................... 241 Personnel Summary .............................................................................. 247 Glossary of Terms ................................................................................. 251 Resolution No. 12-125 ........................................................................... 259 Resolution No. 12-126 ........................................................................... 260
The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Northglenn for its annual budget for the fiscal year beginning January 1, 2012. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. The award is valid for a period of one year only. The City of Northglenn believes the 2013 budget document continues to conform to the provisions set forth by the program and will be submitting it to GFOA for determination.
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Reader’s Guide This budget document is prepared in a format that strives to reduce the level of difficulty for readers not familiar with public budgeting systems, yet still provide comprehensive information useful in communicating the overall financial direction and policy of the City. Each section of the budget document and its contents are described below: Introduction – Provides a profile and brief history of the City including information regarding the local population, climate, and economy. In addition, this section describes the operating structure of the local government, identifies key municipal facilities, and provides a list of current City Officials, as well as a city-wide organizational chart. Budget Summary – Describes the budget process, fund structure, and basis of accounting used in the budget document. It also provides information regarding the goals and challenges facing the organization, an assessment of the major revenues and expenditures, and various city-wide budgetary statements. Fund Summaries – The City operates a number of individual funds, each with its own appropriated budget. This section provides a budgetary statement for each of the City’s funds and when applicable provides summary statements of the restricted funding elements within those funds. Department Summaries – The City is organized by department, and as such each department has an authorized expenditure budget, which it must follow. A department funding matrix as well as detail regarding each department including departmental statements, descriptive narratives, goals, activity measures, and Full Time Equivalency (FTE) levels are presented in this section. Capital Improvements – This section provides a detailed account of each capital improvement project including a program summary, descriptions, estimated costs, and information regarding the impacts of the projects on future operations and maintenance. Appendix – This section contains miscellaneous information that may be of interest to readers and includes financial policies, personnel summaries, the City’s adopted pay plan, and a glossary of terms. The resolution adopting/appropriating the budget and certifying the mill levy are included at the end of this section.
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Community Profile Introduction The City of Northglenn is located approximately 9 miles north of downtown Denver in both Adams and Weld Counties. The City occupies approximately 7.5 square miles made up of two geographically separated areas. The primary portion of the City contains approximately 6.5 square miles which serves as the city center and according to the US Census Bureau, is home to an estimated 36,588 residents. In 1990, the City annexed an additional square mile of property located approximately 5.5 miles north of the former City border which includes the City’s wastewater treatment plant as well as several hundred acres of undeveloped land. US Interstate 25 bisects the City in a North-South direction, and serves as the area’s primary arterial along the foothills and Front Range cities. The City lies at an elevation of 5,377 feet above sea level, and is surrounded on all sides by other municipalities. History First used by the Kiowa and Arapahoe Indians, the area surrounding the City of Northglenn has a rich heritage and includes early pioneers, mining, farming, ranching, and the railroad. Although the first settlers began to arrive in the region in the early 1800’s, it was not until some 100 years later that the construction of the Union Pacific Railroad gave rise to several small communities in the area. In 1959, the Perl-Mack Company began construction of a large subdivision in unincorporated Adams County known as North Glen. The homes were a success, and by the fall of 1962 the development had grown to approximately 3,000 homes and almost 10,000 residents. That same year the community was named “The Most Perfectly Planned Community in America” by Life Magazine. The community continued to grow and in 1968 the Northglenn Mall opened and quickly became the primary retail center for the area. The City of Northglenn officially incorporated on April 19, 1969. Six years later on April 29, 1975, the City adopted its Charter and became a self-governing, Colorado Home Rule Municipality. Climate The climate of Northglenn is considered semi-arid with very low humidity and relatively little precipitation. The area is well-known for its abundant sunshine, as it averages over 275 sunny days per year. During the summer it is not uncommon to have temperatures in excess of 90°; however days for which temperatures reach 100° are unusual. Thunderstorms are common during the growing season between April and September and supply approximately 75% of the annual precipitation to the area. Winters are normally mild, however snowstorms measured in feet, do occur on occasion. The information below as compiled by the Western Regional Climate Center provides additional information regarding the City’s climate:
Average High/Low Temperature in January 46.5°/19.2° Average High/Low Temperature in July 89.6°/57.6° Average Annual Precipitation 14.3” Average Annual Snowfall 42.7” Average Wind Speed 9.8 mph
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Population & Demographics According to the US Census Bureau, the estimated population of the City of Northglenn is 36,588. In addition, there were an estimated 14,274 housing units within the City and an average household size of 2.64 individuals. Approximately 94.5% of the housing units in Northglenn are occupied, and of those, 41.5% are categorized as renter-occupied. Additional information regarding the demographics of the City compared to that of Adams County and the State is provided in the following table: Northglenn Adams County Colorado
Male 49.8% 50.3% 50.1% Female 50.2% 49.7% 49.9% Median Age 33.1 32.4 36.1 Under 18 Years 25.5% 28.6% 24.4% Between 18-64 Years 63.2% 63.1% 64.7% Over 65 Years 11.3% 8.3% 10.9% High School Graduate or higher 83.3% 79.7% 89.6% Bachelor’s degree or higher 16.1% 20.6% 36.4% Graduate degree 4.4% 6.0% 13.0%
Labor & Employment According to the U.S. Census Bureau, Northglenn’s workforce accounts for 73.6% of its total population. Occupations in sales and service make up the largest category, followed by professional positions, production, transportation, and construction. The City’s median household income is estimated at $54,364. Approximately 690 store-front businesses operate in the City offering a wide variety of goods and services. A 125-acre industrial park located on the east side of the City and comprised of 140 businesses involved in manufacturing, transportation, warehousing, automotive, and other services provides many of the primary jobs within the community. The City is also home to a number of “big box” commercial retail establishments including Lowes, Best Buy, and Bed, Bath & Beyond. The Northglenn Marketplace located at I-25 and 104th Avenue is the primary retail center within the City and is made up of approximately 142 establishments. The chart below provides additional information regarding local employment by industry:
Construction 16%
Manufacturing/ Warehouse 18%
Retail 20%
Real Estate/Leasing 3%
Professional/ Scientific 7%
Education 9%
Health Care 11%
Accommodation/ Food Service 8%
Other 4%
Public Administration 4%
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Growth & Development The City of Northglenn is a mature community, bordered on all sides by other municipalities with limited land available for new development. As such, redevelopment plays an important role in the local economy. In 1990, the Northglenn Urban Renewal Authority (NURA) was created to actively eliminate blight, assist with private redevelopment projects, as well as plan and develop public-related improvements in an effort to develop and maintain a sustainable economy. While limited, opportunities for infill development within the City do exist. Vacant land along 120th Avenue near Interstate 25 offers a desirable business location for a wide variety of commercial uses. In addition, two future mass-transit light rail stations are planned in or near Northglenn as part of the Regional Transportation District’s (RTD) FasTrack program. The first station is planned to be built on vacant property between Irma and York Street on 112th Avenue, while the other is planned to go in just north of the city limits, at 124th Avenue and Claude Court. Government The City of Northglenn is a home rule community consisting of a council-manager form of government with power vested in an elected, nine-member City Council. Policy-making and legislative authority remains the responsibility of the City Council. The Council adopts the budget, appoints the boards and commissions, and hires the City Manager, City Attorney, City Clerk, and Municipal Judge. The City Manager is responsible for carrying out the policies and ordinances approved by Council, for overseeing the day-to-day operations of the City, and for appointing the heads of various departments. Elected by ward on a non-partisan basis, Council Members serve four-year staggered terms. The Mayor is elected at-large every four years. The Council may take action through ordinances, resolutions, and motions. The Home Rule Charter establishes procedures to promote the expeditious and efficient handling of City matters. The City provides a full range of services including police protection, municipal court services, street and road maintenance, parks and recreation, sanitation services, water treatment, sewer and stormwater services, as well as planning and general administration. City Facilities
City Hall & Police Department 11701 Community Center Drive
Northglenn, Colorado 80233 303.451.8326
Water Treatment Facility 2350 West 112th Avenue
Northglenn, Colorado 80234 303.450.4061
Recreation Center
11801 Community Center Drive Northglenn, Colorado 80233
303.450.8800
Wastewater Treatment Facility 5445 Weld County Road 2 Brighton, Colorado 80603
303.457.0931
Maintenance & Operations Facility 12301 Claude Court
Northglenn, Colorado 80241 303.450.4004
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City Map City Hall Recreation Center Maintenance & Operations Facility Water Treatment Facility Wastewater Treatment Facility located on annexed parcel in Weld County (not shown)
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List of Officials 2012 City Council
Mayor Joyce Downing
Mayor Pro Tem, Ward III Susan Clyne
Ward I Wayne Dodge
Ward I Carol Dodge
Ward II Joe Brown
Ward II Leslie Carrico
Ward III Marci Whitman
Ward IV Kim Snetzinger
Ward IV Gene Wieneke
Administration
City Manager William Simmons
City Attorney Corey Hoffmann
City Clerk Johanna Small
Director of Management Services Paula Jensen
Director of Technology Bob Lehr
Director of Finance Jason Loveland
Director of Planning & Development Brook Svoboda
Director of Parks, Recreation, & Culture Amanda Peterson
Chief of Police James May
Director of Public Works David Willett
Boards & Commissions
Board of Adjustments Northglenn Urban Renewal Authority (NURA)
Citizens’ Affairs Board Parks & Recreation Advisory Board
Charter Review Committee Planning Commission
Election Commission Victim Assistance & Law Enforcement Board (VALE)
Historic Preservation Commission Youth Commission
Liquor Licensing Authority
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Organizational Chart
City Attorney Municipal Judge City Manager City Clerk Boards & Commissions
Management Services Technology
Planning & Development
Communication Services
Municipal Court Human Resources Community Engagement
Administration/Operations
Administration/Operations Utility Billing
Administration Operations Neighborhood Services
Parks, Recreation, & Culture
Park Operations Recreation Operations
Police
Administration Support Operations Patrol Division Animal Control
Administration/Operations Facilities Fleet Streets Engineering Water Operations Lab Operations Electrical & Mechanical Distribution & Collection Water Resources Operations Wastewater Operations Industrial Pre-Treatment Stormwater Operations Sanitation Operations Capital Improvements
Economic Development
Risk Management
Finance
VALE
City Council
CITIZENS OF NORTHGLENN
Public Works
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Budget Overview
Pursuant to Article VIII of the City Charter, I am pleased to present the 2013 Annual Operating Budget & 2013-2017 Capital Improvement Plan for the City of Northglenn. The budget identifies the allocation of available resources and acts as an operations guide in an effort to meet the service needs of the community.
Budget Process
The City’s fiscal year begins on January 1st and ends on December 31st of each year. Although the City legally appropriates its budget on an annual basis, the budgeting process includes discussions regarding multi-year financial planning, specifically as it relates to the City’s five-year Capital Improvement Program. The individual departments prepare budgets using a line-item method, providing detailed documentation for revenues and expenditures. Service levels, as approved by the City Council during the annual retreat, assist the departments in determining projected expenditures. In order to present a balanced budget, the City Manager works closely with departments to coordinate funding levels. Article VIII, Section 4e of the City Charter defines a balanced budget as, “The total of proposed expenditures shall not exceed the total of estimated revenues.” Per the Home Rule Charter, the proposed budget must be presented to City Council at a study session on or before September 20th, followed by a public hearing which must be held on or before November 30th. During the public hearing, City Council may adopt the budget with or without amendment. If City Council fails to adopt the budget by December 31st, the amounts appropriated for the current operation for the current fiscal year shall be deemed adopted for the ensuing fiscal year on a month-to-month basis. Adoption of the budget by City Council shall constitute appropriations of the amounts specified at the fund and department level. The City encourages citizen participation by publishing notices of the hearing in the local newspaper. Copies of the budget document are also available for citizen review.
Budget Flowchart
REVENUE FORECASTS
Early July
EXPENDITURE FORECASTS Mid August
ADOPTED BUDGET
DOCUMENT AVAILABLE TO
PUBLIC Early January
BUDGET STUDY SESSIONS
October
BUDGET PRESENTATION Mid September
BUDGET PUBLIC HEARING
Mid November
Major Elements
ADOPTION OF THE ANNUAL
BUDGET Mid December
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Budget Calendar
Date Activity
January 30,2012 File the Adopted Budget with the Colorado Division of Local GovernmentsDue By: January 30th (C.R.S. 29-1-113(1))
May 21 Present 2013 Budget Calendar to City Council June 18 Development/Communication of 2013 Organizational Goals & Priorities June 25 Preliminary Executive Team Budgetary Meeting July 5 – 8 Develop Preliminary Projections, and Budget Worksheets July 9 Distribute Projections, Preparation Manual, and Worksheets to Departments July 9 – 27 Departments Complete Budget Worksheets and Package Requests July 27 Departments Submit Budget Worksheets/Requests to Finance August 1 – 3 Develop Preliminary Budget Reports August 6 Distribute Preliminary Budget to City Manager August 6 – 17 Executive Level Review of the Preliminary Budget August 20 – 24 Develop & Compile Proposed Budget Document
August 25 Receive Preliminary Abstract of Assessments from County Assessor Due By: August 25th (C.R.S. 39-5-121(2)(b))
August 27 Calculate Preliminary Mill Levy Rate August 27 – 31 City Manager Review of the Proposed Budget September 3 – 7 Proposed Budget Development & Analysis September 12 Submit Proposed Budget to City Council (Work Session scheduled for 09/17) September 17 Formal Presentation of Proposed Budget Document to City Council October 1 & 15 Departmental Budget Presentations To Council November 5 Departmental Budget Presentations To Council November 6 Election Day November 12 Public Hearing on the Proposed Budget and Capital Improvement Program November 19 Legislative Level Review & Instruction November 20 – 30 Develop & Compile Recommended Budget Document December 5 Submit Recommended Budget to City Council (Meeting scheduled for 12/10) December 10 Adoption of the Annual Operating & Capital Improvement Budget/Mill Levy
December 10 Receive Certified Final Assessed Valuation from County Assessor Due By: December 10th (C.R.S. 39-1-111(5))
December 15 Certification of the Annual Mill LevyDue By: December 15th (C.R.S. 39-5-128(1))
December 16 – 31 Compile and Format Adopted Budget, CIP, and Budget-In-Brief Documents for Print and Distribution
Budgetary Control Once adopted, it becomes the responsibility of the Finance Department to monitor and report on the financial activity of the organization and condition of the annual budget. The City incorporates the use of financial software, policies, and procedures to provide an adequate level of control over expenditures. Each department is responsible for controlling expenditures within budgetary allowances; however, ultimate budgetary responsibility is retained at the legislative level. As allowed by the City’s Charter, requests for amended, supplemental, or reduction appropriations to the budget will be issued in a public notice and subject to the approval of City Council by ordinance.
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Budgetary Basis of Accounting Basis of Accounting refers to the specific time at which revenues and expenditures are recognized in the accounts and reported in the financial statements. The method of accounting used often depends on the purpose for which the fund has been established. Proprietary funds utilize the accrual basis of accounting while all other funds utilize the modified accrual basis. In the budgetary process however, all funds are prepared on the modified accrual basis of accounting. Thus, capital expenditures, debt and lease payments, as well as interfund loan repayments are recorded as expenditures in the year in which they occur. Furthermore, depreciation and amortization costs are not budgeted since these costs represent non-cash transactions. Fund Structure The City of Northglenn, like other local governments, utilizes funds to account for the activity of specific operations, programs, and/or functions. Each fund maintains an independent, self-balancing ledger and budget subject to appropriation. In accordance with State statute, no fund may overspend the appropriation established by City Council. The funds established by City Council and appropriated in this budget are as follows: General Fund – This fund is used to account for resources traditionally associated with government, which are not required legally or by sound financial management to be accounted for in another fund. The functions accounted for in this fund account for most of the day-to-day operations of the City that are financed via sales tax, property tax, and other general revenues. Activities in the General Fund include general administration, economic development, public safety, development review, parks, and public works. Special Revenue Funds – Such funds are used to account for the proceeds of specific revenue sources that are legally or otherwise restricted to expenditures for specified purposes and which therefore cannot be diverted to other uses. The City of Northglenn currently operates two Special Revenue Funds.
Conservation Trust Fund – The City receives an annual distribution from the State of Colorado from the proceeds collected via the State Lottery. State law mandates that a Conservation Trust Fund be established to record revenues and expenditures and that the funds received are restricted for the use in the acquisition, development, and maintenance of new conservation sites, or for capital improvements or maintenance for recreation purposes on any public site.
Community Development Block Grant (CDBG) Fund – The City receives an annual distribution
from Adams County from the proceeds collected by the Department of Housing and Urban Development (HUD). These funds have been established to benefit low and moderate income areas within the City.
Debt Service Fund – This fund is used to account for the accumulation of resources for, and the payment of general long-term debt principal, interest, and related costs. Colorado State Statute limits the total amount of General Obligation debt to three percent of the jurisdiction’s actual value of all the taxable property in the City, as determined by the County Assessor. The City of Northglenn currently does not carry any general obligation debt outside of the enterprise funds and therefore does not report a Debt Service Fund.
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Capital Projects Fund – This fund is used to account for the construction of major capital projects other than those financed by Enterprise or Internal Service Funds. The City of Northglenn currently operates one Capital Projects Fund. The revenues in the Capital Projects Fund are derived from various restricted and non-restricted sources including county-shared sales tax revenues, grants, and transfers from the General Fund. Enterprise Funds – Such funds are used to account for operations that are financed and operated in a manner similar to private business enterprises, where the intent of the governing body is that the costs of providing these services to the general public on a continuing basis be financed or recovered primarily through user charges. All activities necessary to provide such services are accounted for in this fund, including administration, operations, maintenance, finance, and related debt service. The City of Northglenn currently operates three enterprise funds.
Water & Wastewater Fund – The City of Northglenn provides water and wastewater services to approximately 10,200 residential and commercial customers, and supplies over 1.6 billion gallons of water annually. Revenues are derived primarily from user charges; however restricted sales tax collections are used to support water rights purchases, as well as the debt obligations of the fund.
Stormwater Fund – The fund is used to account for the resources generated and costs
associated with providing stormwater services. Revenues are collected through user charges collected in the utility billing process.
Sanitation Fund – The City of Northglenn provides trash collection and curbside recycling
services to approximately 9,500 customers, and hauls over 15,000 tons of garbage annually. Revenues are collected through user charges collected in the utility billing process.
Internal Service Funds – These funds are used to account for goods and/or services provided by one department to other departments within the City and to other government units on a cost reimbursement basis. The City of Northglenn currently does not operate any Internal Service Funds.
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Goals & Priorities Strategic Goals The City Council serves as the legislative body of the City of Northglenn and is responsible for establishing the goals and priorities of the organization. The goals provide direction to staff and determine the actions which are taken to meet the ongoing service needs of the community. The City must continue to redefine its goals and set objectives as to how they can be achieved in both the short and long term. The strategic goals which have been set forth by City Council include:
1. Upgraded city infrastructure and facilities 2. Fiscally responsible city government
3. Strong, competitive businesses
4. Community governance with civic partnerships
5. Clean and beautiful city
Business Principles In support of the above goals City Council has developed a set of business principles to guide the organization’s operations and decision making process. The business principles are as follows:
1. Strive to “break even” financially on all programs, but understand the social, political and economic repercussions.
2. Develop infrastructure plans that maintain asset value and improve long-term service
capabilities. Infrastructure plans should be developed on a “working smarter” concept rather than simply “working harder”.
3. Plans and programs should be built for the future and should include regional impacts and
regional strategies that utilize neighboring community growth to Northglenn’s advantage.
4. If programs do not add value to the community or cannot be justified from a financial standpoint, consolidate or eliminate those programs. In other words, give the customers what they want.
5. Correlate abilities to offer programs with overall costs including personnel, training,
communication, and required skills.
6. Don’t add new programs without ensuring that funding is available and that funding levels will not detract from or diminish other relevant programs.
7. Make sure that programs and capital projects are evenly spread throughout the City of
Northglenn.
8. Conduct analysis of needs and develop a master plan of facilities and programs. The master plan should be based on demographics, stated interest and feedback from citizens that might be impacted by the program or project.
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Other Planning Processes In developing the annual budget, the City utilizes other planning processes including the City’s Capital Improvement Plan, the Comprehensive Plan, the Economic Development Strategic Plan, the Parks & Recreation Master Plan, the Water Treatment Plant Master Plan, the Wastewater Utility Plan, the Water Conservation Plan, the Integrated Resources Plan, and the Water & Wastewater Rate Study. Such plans have either been developed, or are in the process of being developed to assess the City of Northglenn’s short and long-term infrastructure needs and strategic priorities. Where appropriate, the recommendations and initiatives provided in these plans have been incorporated into the planning and development of the annual budget. Capital expenditures for the upcoming year are directly linked to the City’s Capital Improvement Plan. Priorities The City of Northglenn is committed to providing its residents, businesses, and visitors with dependable municipal services while ensuring the long-term financial health of the community. In recent years the establishment of priorities has been difficult given the economic climate and resulting loss in revenues. During that time the priority of reducing expenditures while attempting to minimize service level reductions remained the primary focus of the organization. Despite enduring economic uncertainty, the City’s financial outlook has improved considerably as a result of proactive cost cutting measures as well as the stabilization of tax revenues. As such, 2012 represented a turning point whereby the organization was able to refocus on the long-term direction and development of the community while remaining attentive to changes in the local economy. This continues for the 2013 budget. The 2013 budget continues to control operating expenditures, while taking the necessary steps to reinstate the commitment of investing in the community’s assets and infrastructure. City-wide, the 2013 non-grant revenue forecasts represent a decrease of 2.3% under the 2012 year-end estimates. In response, the City has decreased its planned, non-grant funded capital spending in 2013 by approximately 17.8% or $1.4 million. Projects such as the expansion of East 112th Avenue, rehabilitation of residential streets, and improvements to the water treatment plant’s chemical building are just a few of the 26 capital improvement projects planned for in 2013. Despite the lingering economic uncertainties, services for residents have been maintained at current levels and the City has been moving forward on many strategic fronts including economic development. The City recognizes that in order to continue providing the services the community has come to expect, it is imperative to broaden and diversify the organization’s revenue base. As such, an Economic Development Division was created and placed under the direct supervision of the City Manager in 2010. The division and its staff proactively focus on the attraction, retention, and expansion of local business, while promoting a cooperative civic partnership environment. To control operating expenditures to the greatest extent possible, the City has placed significant emphasis on improved efficiencies and value-based operations. In 2008, the City implemented a pay and hiring freeze thereby eliminating increases in salaries of any kind. In mid-2011, the City repealed the freezes, and adopted an updated salary schedule. Market adjustments and step increases were then reinstated in 2012. The 2013 budget includes a maximum 2% market adjustment for all positions surveyed below current industry levels, as well as a maximum 2% step increase for all non-sworn employees and a 6% step increase for all sworn police personnel.
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Challenges & Opportunities An ongoing challenge the City faces now as well as into the foreseeable future is its dependency on sales and use tax revenues. Historically, approximately 40% of the City’s total revenues are derived through sales and use taxes, making it especially reliant upon, and vulnerable to, patterns in consumer and business spending. Of all the major revenue sources municipal government collects, sales tax is the most sensitive to the economic climate. By 2009, the ‘Great Recession’ (December ’07 – June ’09) had resulted in a collective 8.8% decrease in annual sales and use tax collections when compared to 2007. As the economy began its slow recovery in 2010, annual sales and use tax collections rebounded 1.6%. Fortunately, the trend has not only continued but also gained additional momentum as 2011 sales and use tax revenues were 5.4% above those of 2010, and 2012 sales and use tax revenues are currently 4.3% above those from last year . Although sales and use tax collections are expected to finally reach their pre-recession levels in 2013, the City has continued to support ongoing operating costs without the use of fund balance. By implementing cost reduction and containment efforts, the City has been able to implement numerous efficiencies, thereby cutting expenditures without significant reductions in service levels. As is the case with many local government organizations, there are limited opportunities to increase revenues, therefore, in an effort to maintain the City’s financial viability it will be imperative that the organization continue efforts which maximize service delivery in the most efficient and effective manner possible. The City of Northglenn is a mature community, bordered on all sides by other municipalities with limited land available for new development. As such, redevelopment plays an important role in the local economy. In 1990, the Northglenn Urban Renewal Authority (NURA) was created to actively eliminate blight, assist with private redevelopment projects, as well as plan and develop public-related improvements. In 2010, the Economic Development Division was created and placed under the direct supervision of the City Manager. Working in partnership with NURA, the economic development division is responsible for the attraction, retention, rehabilitation and expansion of local business. While limited, opportunities for infill development within the City do exist. Vacant land along 120th Avenue near Interstate 25 offers a desirable business location for a wide variety of commercial uses. In order to be considered sustainable, the City must maintain a level of reinvestment within the community. Due to years of deferred maintenance, the City’s equipment, facilities, and infrastructure are in need of substantial replacement/renovation or improvement. In response, the City continues to focus on its planned, non-grant funded capital spending in 2013. In an effort to help meet these needs, the City received voter support of two significant tax extensions. In 2009, voters approved the extension of a 4.000 mill property tax for the purposes of reconstruction and rehabilitation of City streets. In 2013, these funds will provide for approximately $380,000 in projects such as designing the expansion of 112h Avenue from Washington Street to York Street. In 2010, voters again approved the extension of an expiring tax. This ½% sales and use tax on non-food items is used to meet the capital improvement needs of the community. The sales and use tax is anticipated to generate an additional $1.9 million in 2013, resulting in approximately $5.6 million in restricted fund balance. At this time the City has not allocated the use of the funds, however planning is in progress. In an effort to provide the best services possible to its citizens, the City actively seeks out additional funding opportunities. In 2012, a $477,931 grant award from Adams County was awarded to replace the HVAC system at the City’s recreation facility. In addition to capital-related grants, the 2013 fiscal year represents the third and final year of a COPS grant which funds the addition of three police officers (approximately $126,000 annually).
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Revenue Assessment City-Wide Revenues In an effort to simplify financial reporting, the City of Northglenn has organized its revenues into six categories: Taxes, Intergovernmental, Licenses & Permits, User Charges & Fees, Fines & Forfeits, and Other Revenue. The following table and chart illustrate the City’s total revenue (all funds, not including Other Sources or use of fund balance).
Revenue Category
2011Audited
Amounts
2012Year-EndForecast
2013AdoptedBudget
Taxes 19,288,101$ 18,743,911$ 19,110,650$
Intergovernmental 4,392,770 4,751,024 3,339,250
Licenses & Permits 446,766 482,968 482,968
User Charges & Fees 12,513,914 15,647,952 14,270,534
Fines & Forfeitures 1,284,662 839,505 929,260
Other Revenue 298,726 210,281 210,000
Total 38,224,939$ 40,675,641$ 38,342,662$
Taxes50% Intergovernmental
9%
Licenses & Permits1%
User Charges & Fees37%
Fines & Forfeitures2%
Other Revenue1%
Operating Revenue Budget By Category
As shown in the above table, city-wide 2013 budgeted revenue is estimated at $38,342,662 compared to estimated collections of $40,675,641 in 2012. This comparison illustrates the Intergovernmental category reports an overall reduction of 29.5%. Two large projects, Grange Hall Creek and the Recreation Center HVAC project, were funded by grants in 2012. Revenue associated with any grants the City may receive in 2013 is unknown and therefore not included in any forecasts. The decrease in user charges and fees represents collections for water services, which increased in 2012 because of the dry and hot conditions this past summer. As a more normal precipitation rate is anticipated, these revenues should return to budgeted levels. Additional detail regarding the forecasting methods for several of the major revenue sources of the City, as well as the associated impacts of the current economic environment is presented in the following sections.
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Tax Revenue Category Taxes represent by far the largest revenue category of the 2013 budgeted revenues, accounting for approximately 50% of the City’s total revenue. Property, specific ownership, sales, use, accommodation, and occupational taxes comprise this category. Due to the material nature of the property, sales, and use tax collections, each revenue source is discussed in more detail below. Property Tax – Property taxes are generated through an 11.597 mill levy on the assessed real and personal property valuation of $242,279,510. In 2013, the City has estimated property tax collections of $2,777,855, which makes up approximately 7% of the City’s total revenue. The mill levy is made up of perpetual 7.597 mills used to support general operating activities and is recorded in the General Fund, while a voter-approved 4.000 mills, scheduled to expire on December 31, 2019, is restricted for purposes of major road and street reconstruction projects and accounted for in the Capital Projects Fund. While property tax remains one of the most dependable revenue streams for the City, it also remains one of the most regulated under State law. The residential assessment rate, which determines the amount of residential assessed value the mill levy is applied to, is expected to remain unchanged through 2013. The assessment rate is based on a statewide calculation, which keeps the total value of residential properties at 45% of the total assessed valuation. The assessment rate for nonresidential properties is fixed at 29% of market value, while residential rates remain variable. Pursuant to the requirements of the Gallagher Amendment to the State Constitution, the State of Colorado established the residential assessment rate at 7.96%. The table below shows the assessed valuation of the City and percent changes from year to year.
Year Assessed Valuation % Change
2003 242,491,600 8.0%2004 240,921,920 -0.6%2005 251,009,200 4.2%2006 248,812,920 -0.9%2007 253,297,030 1.8%2008 250,837,050 -1.0%2009 239,829,910 -4.4%2010 240,509,600 0.3%2011 238,969,630 -0.6%2012 242,279,510 1.4%
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Sales/Use Taxes – The City of Northglenn currently levies a 4.0% sales/use tax on the purchase price of non-food goods and materials and a separate 3.0% sales tax on food items. While non-food sales taxes are primarily used to support the general operations of the City, 25% of the collections (which is equal to a 1.0% tax rate) have been restricted exclusively for the purposes of increasing the City’s water supply (0.5%) and funding of capital improvement projects (0.5%). The restrictions are a result of two voter-approved 0.5% interim sales/use taxes which expire on December 31, 2015 and December 31, 2025, respectively. The food-related sales tax is restricted for the exclusive purpose of reducing water and sewer capital charges and is made up of a 3.0% perpetual tax. The proceeds are used to pay water/wastewater-related debt service. For 2013, sales and use tax collections comprise approximately 41% of the City’s annual revenue, making it the largest single source of income for the City. The City collects its own sales and use taxes, closely monitoring collections through a self-collection program. Projections of sales and use taxes are based on detailed analysis of historical trends, economic forecasts, and anticipated changes in the local commercial environment, as well as, consumer spending, and development activity. The following chart illustrates the historical sales/use tax trends and forecasts.
15,722,074
15,869,697
14,336,529
14,566,239
15,284,948
15,605,911
15,932,326
10,000,00011,000,00012,000,00013,000,00014,000,00015,000,00016,000,00017,000,000
Sales & Use Tax Trends
Due to a slowdown in the national economy, the City of Northglenn began to experience decreases in sales and use tax collections throughout the fall of 2008. By 2009, sales and use tax collections showed signs of further weakening as rising unemployment rates coupled with the continuous economic and financial turmoil began to impact consumer confidence. During 2010, sales and use tax collections began to stabilize and in several cases reported modest increases. As the economy slowly imroved, 2011 sales and use tax collections increased 4.9% above those of 2010. In light of continued talk of slow economic recovery trends, 2012 sales and use tax collections are expected to increase another 2.1% over 2011. In the absence of any significant changes anticipated in the local commercial environment, sales and use tax collections are projected to increase a modest 2.1% in 2013 when compared to the prior year. While annual inflation would typically impact sales tax collections, such assumptions were omitted from the analysis as to remain conservative given the uncertainty of the economy.
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Intergovernmental Revenue Category The intergovernmental revenue category represents approximately 9% of the 2013 budget revenues. The category is made up of revenues which are collected on behalf of the City by other governments. Revenues which fall under this category typically represent share backs or grants from the Federal, State, or County governments and include motor vehicle registrations, highway user taxes, road and bridge taxes, and state lottery proceeds. Also included in this category is revenue derived from the reimbursement of costs associated with the Northglenn Urban Renewal Authority and the Church Ditch Water Authority.
Licenses & Permits Revenue Category The City issues various licenses and permits which grant the holder specific use privileges (i.e. the ability to sell liquor within the City, etc.). The fees, which account for approximately 1% of the 2013 budgeted revenues, are intended to offset some of the administration, recording, and regulation costs associated with those activities. Currently the City issues and collects fees for business and liquor licenses, as well as building, electrical, sign, special use, and park use permits. User Charges & Fees Revenue Category User charges and fees are intended to offset some or all of the costs associated with specific services provided to identifiable recipients. The revenue category represents approximately 37% of the 2013 organization-wide revenue, making it the second largest revenue category for the City. Approximately 83% of the dollars collected through user charges are associated with water, wastewater, and sanitation services. Due to the material nature of these revenue sources additional information has been provided below. Water Usage Charges – Charges for water services are based on a tiered rate structure and offset the operating costs associated with providing clean and safe drinking water to the City’s inhabitants. In 2013, the estimated collections associated with such services account for approximately 17% of the City’s total annual revenue. In 2009, City Council approved a rate increase as well as modified the tier structure of the water rates schedule. Additional rate increases were approved and implemented in both 2010 and 2011 to meet the ongoing capital needs of the operation. No rate increases were implemented in 2012 and are none are planned for 2013. Revenue forecasts are based on customer trends, changes to the rate structure, and estimates regarding annual precipitation. Sewer Usage Charges – The City currently provides wastewater utility services to its residents. Charges for wastewater services are based on scheduled rate structures and offset the operating costs associated with providing the services. In 2013, the estimated collections associated with these services comprise approximately 9% of the City’s total annual revenue. In 2010, City Council approved a rate increase and slight modification of the wastewater rate schedule. Just as with the water rates, sewer rates were also increased in 2011 to meet ongoing funding needs. No rate increases were made in 2012 and are none are planned for 2013. Revenue forecasts closely match those of the water usage charges and are based on historical trends. Trash Collection Charges – The City provides sanitation utility services for its residents through garbage collection and recycling programs. Charges for trash collection services are based on a set rate structure intended to offset the operating costs associated with providing the service. In 2013, the forecasted trash collection charge represents almost 4% of the City’s annual revenue. Due to the nature of the service, revenue collections are relatively immune from external variables such as the local economy or weather. Customer trends and anticipated changes to the rate structure are used when forecasting future collections.
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The following chart illustrates and compares the historical water, wastewater, and sanitation collection trends and forecasts.
2007 2008 2009 2010 20112012
Estimate2013 Budget
Water Usage $5,188,314 $5,473,909 $5,325,758 $5,641,735 $5,972,799 $8,022,166 $6,622,964
Sewer Usage $2,331,896 $2,808,202 $2,201,020 $2,862,340 $3,142,624 $3,320,405 $3,320,405
Sanitation Collection $1,207,549 $1,439,168 $1,382,350 $1,373,496 $1,372,148 $1,410,659 $1,410,659
0
750,000
1,500,000
2,250,000
3,000,000
3,750,000
4,500,000
5,250,000
6,000,000
6,750,000
7,500,000
8,250,000
9,000,000
Utility User Charges Trends
Fines & Forfeits Revenue Category Fines and forfeits include court costs, violation fines, and police surcharges and comprise approximately 2% of the City’s total 2013 anticipated revenue. The funds received are intended as a financial punishment for the commission of minor crimes, code violations, or the settlement of a claim. Monies are used to help offset the day-to-day operations of various patrolling, enforcement, and municipal court activities. Other Revenue Revenue sources categorized as other revenue includes the investment earnings, miscellaneous reimbursements, and grants/contributions from local sources and account for less than 1% of the City’s total revenue.
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Expenditure Assessment City-Wide Expenditures In an effort to simplify financial reporting, the City of Northglenn has organized its expenditures into six categories: Personnel, Purchased Services, Supplies/Non-Capital Equipment, Capital Outlay, Miscellaneous, and Contingencies. The following table and chart illustrate the City’s total expenditures (all funds, not including Other Uses or internal fund transfers).
Expenditure Category
2011Audited
Amounts
2012Year-EndForecast
2013AdoptedBudget
Personnel 16,750,442$ 17,015,815$ 18,595,060$
Purchased Services 3,493,302 4,046,334 4,556,619
Supplies/Non-Capital Equipmen 3,946,287 3,779,485 3,723,370
Capital Outlay 5,330,691 9,395,065 6,982,901
Miscellaneous 274,164 369,162 306,600
Contingency - - 100,000
Total 29,794,886$ 34,605,861$ 34,264,550$
Personnel54%
Purchased Services13%
Supplies/Non-Capital Equipment
11%
Capital Outlay21%
Miscellaneous1%
Contingency0%
Operating Expenditure Budget By Category
In response to the ongoing economic uncertainty and continued slow recovery at both the national and local levels, the City has continued to control costs, while at the same time increasing reinvestment within the community via capital improvement projects. The expenditure categories, as well as some of the more significant changes in spending authorization are discussed in more detail below. Personnel Category Salaries, wages, and benefits represent approximately 54% of the 2013 city-wide budgeted expenditures. The category includes all costs associated with personnel including regular and seasonal staff, payroll taxes, and all clothing, tool, or vehicle allowances. Significant changes for 2013 include:
Following a pay and hiring freeze from 2008 until mid-2011, the City adopted an updated salary schedule. The 2013 budget includes a maximum 2% market adjustment for all positions which are considered below current industry levels, as well as a maximum 2% step increase for all
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non-sworn employees and a maximum 6% step increase for all sworn police personnel. The market and step adjustments account for a city-wide increase of $477,913.
Medical benefits were increased $89,323 or 4.5% to accommodate an anticipated employer
paid premium increase associated with health and dental insurance contributions during the mid-year renewal process.
Workers’ Compensation Insurance premiums increased approximately $81,347 due to the
recent occurrence of several infrequent, yet significant injuries.
The Retirement Agreement between the City and the on-the-job City Manager is expected to cause a one-time increase to 2013 personnel costs of approximately $77,000.
Changes in FTE include the transfer of the Risk Manager position from the Finance Department
to the Management Services Department to enhance job efficiencies; elimination of the Abatement Coordinator, the Engineering Technician and an Administrative Technician; and subsequent increase of a Neighborhood Services Officer, a Civil Engineer, and an Accounting Specialist; elimination of a Court Clerk and a 0.5 Head Lifeguard FTE due to underutilization; an increase of a 0.18 FTE Recreation Assistant and a 0.28 FTE Guest Relations Specialist; an increase of 0.20 Lab Technician FTE to accommodate increasing regulatory requirements; and addition of the Economic Development Coordinator FTE.
Purchased Services Category The purchased services category represents approximately 13% of the 2013 budgeted expenditures. This category is made up of expenditures which by their nature are performed by persons or firms external to the organization. While a product may or may not result from the transaction, the primary reason for the purchase is the service provided. Expenditures which fall under this category include administrative services, technical services, travel, training, repairs/maintenance, rentals/leases, and non-personnel related insurance premiums. Significant changes for 2013 include:
Property, casualty, and liability insurance premiums are expected to increase approximately $29,863 due to a combination of inflationary pressures and claim history.
Property services increased $315,835 due to the need for biosolid removal from the wastewater treatment plant lagoons, mowing of the right-of-ways along I-25, and contractor services.
Technical services increased $121,967 due to programming costs for the upgrade of the municipal court software system and the annual maintenance contracts for the City’s financial management system and meter reading software.
Supplies/Non-Capital Equipment Category The supplies and non-capital equipment category accounts for about 11% of the 2013 budgeted expenditures. Expenditures in this category are for items that are consumed, worn out, or deteriorated through use, and do not meet the requirements of the City’s definition of capital assets. Supplies, natural gas, electricity, fuel, as well as non-capital equipment such as file cabinets, desks, and personal computers are included in this category. Significant changes in 2013 include:
The 2013 budget includes a decrease of $150,000 to inventory supplies because the sale of poly cart used in trash collection have tapered off.
Chemicals/Compounds is anticipated to increase by $300,000 to cover an increase in pricing
and heavier usage of bioxide for wastewater system odor control.
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Capital Outlay Category The capital outlay category makes up close to 21% of the 2013 budgeted expenditures. This category includes capital assets and capital improvement projects such as the acquisition of land, water, buildings, and improvements thereof. Expenditures in this category tend to vary substantially from year to year based on the needs of the organization and community. Additional detail regarding the capital improvement projects can be found in the “Capital Improvements” section of the budget document. A listing of the planned capital asset purchases for 2013 is shown below:
Item Description
2013Adopted Budget
General FundFullCourt Software Upgrade 55,773$ Vehicle Replacement - Unit 227 2002 Ford Expedition 15,245 Vehicle Replacement - Unit 274 2002 Ford E150 Van 15,245 Vehicle Replacement - Unit 275 2002 Ford E150 Van 15,245 Vehicle Replacement - Unit 116 2002 Ford E150 Van 15,245 Vehicle Replacement - Unit 534 Parks Division Truck 35,000 Vehicle Replacement - Unit 232 2007 Crown Victoria 50,000 Vehicle Replacement - Unit 234 2007 Crown Victoria 50,000 Vehicle Replacement - Unit 244 2005 Crown Victoria 50,000 Equipment - 5 Enterprise Scanners for FullCourt Software 5,000 Equipment - Parks Division Overseeder 8,200 Equipment - Parks Division Chipper 31,746 Recreation - NRC Operations Gym Curtain Replacement 6,000 Equipment Replacement - Server (75% GF & 25% WWWF) 24,000 Equipment Replacement - Fleet Services Roof and Evaporative Cooler 80,000 Equipment Replacement - Unit 140 Air Compressor 17,000 Equipment Replacement - Fleet Services Vehicle Lift 10,000 Equipment Replacement - Unit 749 Snow Plow 17,000 Equipment Replacement - M&O South Gate Operator replacement 2,500 Equipment Replacement - Facilities Maintenance Roof Top HVAC 7,000 Subtotal 510,199$
Water & Wastewater FundEquipment Replacement - Server (75% GF & 25% WWWF) 8,000$ Equipment Replacement - M&O South Gate Operator replacement 2,500 Equipment Replacement - Facilities Maintenance Roof Top HVAC 7,000 Equipment Replacement - Booster Motor Variable Frequency Drive 15,000 Equipment Replacement - Booster Pump and Motor 40,000 Equipment Replacement - Motor Control Valve at the Booster Station 11,000 Equipment Replacement - Drainage Pump Station Pump 12,000 Equipment Replacement - Station E Pump 17,000 Equipment Replacement - Lift Station G Backup Generator/Automatic Transfer Switch 38,500 Equipment Replacement - Ultraviolet (UV) Disinfection Lamp 24,000 Subtotal 175,000$
Sanitation FundVehicle Replacement - Unit 170 Roll-off Trash Truck 2004 Int'l 125,000$ Vehicle Replacement - Unit 132 Rear Load Trash Truck 2007 Mack LE 230,000 Equipment Replacement - Automated Trash Truck Arm 15,000 Subtotal 370,000$
City-Wide Total 1,055,199$
Capital Outlay Item List
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Miscellaneous Category The other expenditures category accounts for approximately 1% of the 2013 budgeted expenditures. Expenditures in this category include dues and fees to professional organizations, as well as the community grants and contributions program. The grants and contributions program makes up a significant portion of this category and includes incentive programs such as those associated with the water conservation and education program, as well as a contribution to the Northglenn Historical Preservation Commission. The category changes each year based on the needs of the community and financial ability of the organization. Contingency Category The contingency category accounts for less than 1% of the 2013 expenditure budget. The category is provided for budget purposes only as actual expenditures are to be charged to the appropriate program and object classification. The allocation provides for unforeseen expenditures or overruns in other categories throughout the year.
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Other Sources/Uses Interfund Transfers In order to accommodate the changing needs of the community, the City is often required to transfer non-restricted revenues from one fund to another. In 2013, the City has planned for a single interfund transfer from the General Fund to the Capital Projects Fund in the amount of $200,000 to continue the development of an adequate fund balance and further support the capital improvement efforts of the City. Debt Proceeds & Payments Colorado State Statute limits the total amount of General Obligation debt to three percent of the jurisdiction’s actual value of the taxable property within the City, as determined by the County Assessor. The City’s current legal debt limit and debt margin are as follows:
Calculation of Legal Debt Limit & Debt Margin
2012 Actual Value $ 2,432,011,928
Debt Limit – 3% of Net Assessed Value 72,960,358
Outstanding Debt Applicable to Debt Limit -
Debt Margin $ 72,960,358
While the City currently does not carry any debt which is applicable to the debt limit, other obligations do exist. The following tables highlight the City’s current debt obligations as identified in the 2013 budget:
Outstanding Interest
Principal Balance
Interest Payment
Principal Payments
Ending Balance
Maturity Date
2002 Standley Reservoir Certif icates of Participation 2,989,240$ 8,420,000$ 495,576$ 645,000$ 10,268,664$ 12/01/22
2010 Church Ditch Water Lease Purchase Agreement 353,398 4,705,649 174,580 1,511,770 3,372,697 12/01/15
Total Debt Obligations 3,342,638$ 13,125,649$ 670,156$ 2,156,770$ 13,641,361$
2013 ActivityAs of December 31, 2012
Economic Incentives Economic development is imperative to establishing and maintaining a sustainable local economy. As such, the City of Northglenn provides economic incentives (often in the form of sales tax rebates) to attract development and/or redevelopment by private enterprise with the intent to provide beneficial impacts on the local economy and enhance the services and products available to citizens. Awards & Claims The City currently operates under a $25,000 and a $100,000 per incident deductible for property and liability insurance respectively. Based on historical trending, an estimate of $113,500 has been included in the budget document.
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Fund Balance Analysis Changes In Fund Balance Following sound financial management, the City confines the use of fund balance to items which are commonly regarded as one-time or limited-duration expenditures. By maintaining appropriate fund balances in each of its funds, the City is able to adapt to changing market conditions, take advantage of unforeseen opportunities, and maintain adequate cash balances given the cyclical nature of the local retail economy. In addition, several of the City’s funds are designed to accumulate fund balances in order to finance future projects and/or purchases. In 2013, the city-wide fund balance is anticipated to increase approximately 3.2% or $1,093,686. A listing of changes in fund balances for fiscal year 2013 is presented below:
2013 Beginning Fund Balance
2013Revenues &
Other Sources
2013Expenditures & Other Uses
2013 Surplus/(Deficit)
2013 Projected Ending Fund
Balance
General Fund 10,984,308$ 19,220,275$ 19,410,024$ (189,749)$ 10,794,559$
Conservation Trust Fund 332,099 374,512 340,000 34,512 366,611
CDBG Fund - - - - -
Capital Projects Fund 5,194,366 4,210,769 1,341,455 2,869,314 8,063,680
Water & Wastew ater Fund 15,712,616 12,761,547 14,429,768 (1,668,221) 14,044,395
Stormw ater Fund 142,491 420,659 225,190 195,469 337,960
Sanitation Fund 1,913,408 1,554,900 1,702,539 (147,639) 1,765,769
Total 34,279,288$ 38,542,662$ 37,448,976$ 1,093,686$ 35,372,974$
General Fund – Fund balance is anticipated to decrease by 1.7%. The General Fund is responsible for supporting the majority of the ongoing operating costs of the government. Conservation Trust Fund – Fund balance is expected to increase by approximately 10.4%. CDBG Fund – As a reimbursable grant fund, the CDBG fund’s fund balance is expected to remain unchanged. This is due to the nature of the fund which is intended to receive reimbursement for all qualified expenditures made throughout the course of the year. Capital Projects Fund – Fund balance is forecasted to increase by 55.2%. The fund accounts for revenue sources restricted for capital improvement such as sales tax shared by Adams County for open space and transportation projects. Fund balances are often accumulated over a period of time and spent on planned future projects. Water & Wastewater Fund – Fund balance is anticipated to decrease approximately 10.6%. The decrease in fund balance is due to the initialization of several planned capital improvement projects in 2013. Stormwater Fund – Fund balance is expected to increase by almost 137.2%. Sanitation Fund – Fund balance is anticipated to decrease 7.7%. The decrease is the result of capital asset purchases in association with the curbside recycling and trash collection programs.
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Fund Balance Restrictions, Commitments, & Assignments Due to limitations placed on the purposes for which all or portions of the City’s financial resources may be used, it is necessary to classify various components of fund balance. The components are developed in such a manner as to identify the extent to which the City is bound to the constraints and specific purposes for which amounts in the fund can be spent. Restricted Fund Balance – Describes the portion of fund balance which reflects resources that are subject to externally enforceable legal restrictions. Such restrictions are typically imposed by parties outside of the City. Examples include the 3% emergency reserve established by the Taxpayers’ Bill of Rights (a.k.a. TABOR). Committed Fund Balance – Describes the portion of fund balance which represents resources that are constrained by self-imposed limitations. Commitments of this type are made at the highest level of decision-making (normally the governing body) and can only be removed in the same manner. Examples include the 25% minimum operating reserve in the General Fund. Assigned Fund Balance – Describes the portion of fund balance which reflects the governments intended use of resources. Assignments are often made by the governing body, committee, or executive of the organization. Unassigned Fund Balance – If funds are not restricted, committed, or assigned, they could not properly be reported in a fund other that the General Fund. Therefore, only the General Fund can technically report a positive amount of unassigned fund balance. However, to simplify the decision-making process and fund summary statements within the budget document, each fund reports an unassigned fund balance. It is important to note that resources deemed “unassigned” in the statements other than those reported in the General Fund are in fact assigned in conjunction with the overall, non-specific purposes of the funds themselves.
2013 Beginning Fund Balance
2013Revenues &
Other Sources
2013Expenditures & Other Uses
Restrictions, Commitments, & Assignments
2013 UnassignedFund Balance
General Fund 10,984,308$ 19,220,275$ 19,410,024$ 4,852,506$ 5,942,053$
Conservation Trust Fund 332,099 374,512 340,000 - 366,611
CDBG Fund - - - - -
Capital Projects Fund 5,194,366 4,210,769 1,341,455 7,208,247 855,433
Water & Wastew ater Fund 15,712,616 12,761,547 14,429,768 5,784,911 8,259,484
Stormw ater Fund 142,491 420,659 225,190 - 337,960
Sanitation Fund 1,913,408 1,554,900 1,702,539 - 1,765,769
Total 34,279,288$ 38,542,662$ 37,448,976$ 17,845,664$ 17,527,310$
I would like to recognize and thank all of the City staff for their hard work and commitment to provide a workable, realistic budget and also their continued commitment to control costs in these economic challenging times. I want to also express my appreciation to the City Council for their leadership and partnership in the budget process. Respectfully Submitted,
William A. Simmons City Manager
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2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Revenue:
Taxes 19,288,101$ 18,087,014$ 18,743,911$ 19,110,650$
Intergovernmental 4,392,770 4,496,894 4,751,024 3,339,250
Licenses & Permits 446,766 426,724 482,968 482,968
User Charges & Fees 12,513,914 14,015,403 15,647,952 14,270,534
Fines & Forfeitures 1,284,662 1,691,587 839,505 929,260
Other Revenue 298,726 165,099 210,281 210,000
Total Revenue 38,224,939 38,882,721 40,675,641 38,342,662
Expenditures:
Personnel 16,750,442$ 17,728,707$ 17,015,815$ 18,595,060$
Purchased Services 3,493,302 3,942,978 4,046,334 4,556,619
Supplies/Non-Capital Equipment 3,946,287 3,843,942 3,779,485 3,723,370
Capital Outlay 5,330,691 12,256,860 9,395,065 6,982,901
Miscellaneous 274,164 509,527 369,162 306,600
Contingency - 85,753 - 100,000
Total Expenditures 29,794,886 38,367,767 34,605,861 34,264,550
8,430,053 514,954 6,069,780 4,078,112
Other Financing Sources/(Uses):
Transfers In/(Out) 100,000 - - -
Debt Issuance/(Payments) (3,032,514) (2,827,613) (2,827,613) (2,826,926)
Sale of Assets 33,278 - - -
City-Wide Summary
Excess/(Deficiency) of RevenuesOver Expenditures
Sale of Assets 33,278
Insurance Recovery/(Claims) (38,553) (88,500) (88,500) (113,500)
Economic Incentives (35,631) (42,000) (44,000) (44,000)
Claims/Awards - - - -
Total Other Financing Sources/(Uses) (2,973,420) (2,958,113) (2,960,113) (2,984,426)
Net Change In Fund Balance: 5,456,633 (2,443,159) 3,109,667 1,093,686
Cumulative Fund Balance
Beginning Fund Balance 25,712,988 29,595,729 31,169,621 34,279,288
Ending Fund Balance 31,169,621 27,152,570 34,279,288 35,372,974
Less Restrictions, Commitments, & Assignments:
Fund Balance Restrictions 6,505,362 5,920,323 7,198,706 9,761,532
Fund Balance Commitments 5,843,363 7,776,826 7,623,353 8,084,132
Unassigned Fund Balance 18,820,896$ 13,455,421$ 19,457,229$ 17,527,310$
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-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
40,000,000
45,000,000
2011Audited
Amounts
2012Year-EndForecast
2013AdoptedBudget
Revenue, Expenditures & Unassigned Fund Balance
Total Revenue Total Expenditures
Taxes50% Intergovernmental
9%
Licenses & Permits1%
Operating Revenue Budget By Category
User Charges & Fees37%
Fines & Forfeitures2%
Other Revenue1%
Personnel54%
Purchased Services13%
Supplies/Non-Capital Equipment
11%
Capital Outlay21%
Miscellaneous1%
Contingency0%
Operating Expenditure Budget By Category
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2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Taxes
Property Tax 2,781,509 2,742,520 2,742,520 2,777,855
Penalties & Interest 4,539 2,500 5,485 5,556
Specific Ownership Tax 186,395 176,627 191,835 194,713
Sales Tax 12,649,417 12,396,946 12,811,879 13,004,057
Food Sales Tax 581,611 533,586 547,194 555,402
Penalties & Interest 62,549 25,000 38,000 38,000
Use Tax 1,728,210 1,750,640 2,000,456 2,030,463
Building Materials Use Tax 220,537 160,599 201,382 204,404
Audit Transactions 42,624 100,000 7,000 100,000
Accommodations Tax 149,514 141,596 136,000 138,040
Occupational Tax 881,196 57,000 62,160 62,160
Total Taxes 19,288,101 18,087,014 18,743,911 19,110,650
Intergovernmental
NURA IGA 82,855 120,000 120,000 150,000
School Resource Officers 140,488 127,620 126,314 100,341
North Metro Task Force 15,799 10,000 14,000 14,000
Traffic Light IGA 2,246 2,246 2,246 2,246
Berthoud Pass IGA - 3,500 3,500 3,500
Church Ditch IGA 121,600 120,000 120,000 120,000
Open Space Tax 229,717 218,684 228,150 228,150
DUI Proceeds 33,382 30,000 42,052 42,052
Uninsured Motorist Revenue 578 2,500 2,000 2,000
Seat Belt Violations 195 250 250 250
Drug Surcharge 924 1,500 621 621
628 922 618 33 32 02 32 02
City-Wide Revenue Detail
Transportation Tax 628,922 618,337 732,502 732,502
Road & Bridge Tax 155,576 163,006 142,872 142,872
Motor Vehicle Registration 108,150 108,528 110,432 110,432
Tobacco Tax 69,132 68,990 67,979 67,979
Severance Tax 22,657 12,500 12,500 12,500
Mineral Lease Proceeds 19,329 12,500 12,500 12,500
Lottery Proceeds 325,923 355,058 369,012 369,012
Highway Users Tax 957,090 990,747 930,669 939,606
County Grants 620,000 1,070,727 1,098,658 161,122
State Grants 48,007 - 9,002 -
Federal Grants 810,200 460,201 605,765 127,565
Total Intergovernmental 4,392,770 4,496,894 4,751,024 3,339,250
Licenses & Permits
Sales/Use Tax Licenses 36,197 36,850 36,000 36,000
Contractor Licenses 31,103 42,822 49,192 49,192
Liquor Licenses 14,828 22,203 15,000 15,000
Pawn Shop Licenses 15,075 5,000 15,000 15,000
Amusement Licenses 13,300 15,000 11,156 11,156
Peddlers Licenses 615 1,000 1,000 1,000
Building Permits 184,101 173,649 201,037 201,037
Electrical Permits 26,612 17,591 26,762 26,762
ROW Construction Permits 37,421 31,999 40,540 40,540
Sign Permits - 2,500 1,000 1,000
Park Use Permits 87,514 78,110 86,281 86,281
Total Licenses & Permits 446,766 426,724 482,968 482,968
30
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
User Charges & Fees
Administrative Fees 23,369 22,664 19,920 19,220
Bond Administration Fees 2,804 2,500 2,945 2,945
Pawn Slip Processing Fees 9,303 7,500 9,662 8,696
Sex Offender Registration 5,910 7,000 3,971 3,971
Passport Processing Fees 33,308 40,559 42,941 42,941
FRICO Agreement 1,600 2,400 2,400 2,400
Past Due Penalties/Interest 101,514 98,674 114,197 114,197
Plan Review Fees 26,404 19,832 35,603 35,603
Zoning & Subdivision Fees 1,850 2,500 1,849 1,849
VIN Inspection Fees 874 1,000 577 577
Participant Fees 667,411 685,081 700,463 704,588
Occupational Fees 321,246 1,117,529 1,155,440 1,155,440
Vending Machine Concessions 2,114 2,000 1,714 1,714
Advertising Revenue 8,353 5,000 3,952 3,952
Rental/Lease Income 120,680 116,214 100,239 100,239
Contracted Off-Duty Services 23,372 30,000 36,417 36,417
Fingerprinting Fees 1,154 1,000 1,927 1,927
Contracted Lab Services 19,610 21,791 4,901 20,000
Water Use Charges 5,972,799 6,622,964 8,022,166 6,622,964
Construction Water Sales 2,100 3,500 2,393 2,393
Water Lease Revenue 33,480 22,779 20,000 20,000
Sewer Use Charges 3,142,624 3,193,884 3,320,405 3,320,405
Tap Connection Fees 1,095 - - -
Stormwater Charges 417,656 420,000 417,659 417,659
Trash Collection Charges 1,372,148 1,375,000 1,410,659 1,410,659
Off/S 31 931 3 000 3 8 0 3 8 0
City-Wide Revenue Detail
Roll-Off/Special Pickup Fees 31,931 35,000 35,850 35,850
Recycling Revenue 23,097 35,000 68,963 75,859
Sale of Inventory 131,175 109,400 92,400 89,730
Documents/Photocopies 1,102 500 500 500
Passport Photographs 7,400 8,194 11,080 11,080
Police Reports 6,431 5,938 6,759 6,759
Total User Charges & Fees 12,513,914 14,015,403 15,647,952 14,270,534
Fines & Forfeits
Court Costs 107,354 127,293 81,063 81,063
General Fines 6,100 4,906 9,252 9,252
Criminal Fines 48,996 52,309 63,718 63,718
Traffic Fines 914,281 1,263,060 560,245 650,000
Parking Fines 12,821 16,340 8,386 8,386
OJW Revenue 14,895 15,611 11,470 11,470
Forfeitures 950 1,500 1,500 1,500
Victim Assistance Surcharge 76,485 104,795 48,494 48,494
Nuisance Abatement Fees 71,118 50,487 14,562 14,562
Landscaping Citations 5,338 2,123 9,600 9,600
Housing Citations 424 500 815 815
Litter Citations 3,821 2,791 5,900 5,900
Illegal Vehicle Citations 2,044 3,767 4,300 4,300
Other Citations 20,035 46,105 20,200 20,200
Total Fines & Forfeits 1,284,662 1,691,587 839,505 929,260
31
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Other Revenue
Investment Earnings 178,282 165,099 110,281 110,000
Miscellaneous 120,563 - 100,000 100,000
Total Other Revenue 298,726 165,099 210,281 210,000
Total Revenues 38,224,939$ 38,882,721$ 40,675,641$ 38,342,662$
City-Wide Revenue Detail
32
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 12,481,384 13,291,425 12,654,519 13,884,879
Seasonal/Temporary Wages 190,013 183,672 180,265 184,470
Overtime 362,920 325,338 347,418 327,055
Stipend 234,429 - - -
Allowances 128,261 126,746 136,847 122,460
Medicare 168,894 195,218 169,575 203,776
Unemployment Insurance 28,777 33,921 33,921 30,000
Workers Compensation 195,955 197,321 225,607 318,325
Retirement Contributions 1,119,273 1,170,993 1,121,591 1,245,611
Medical Benefits 1,649,100 1,979,544 1,941,024 2,061,590
Life/Disability Benefits 155,913 177,036 171,848 188,894
Post-Employment Benefits 35,523 47,493 33,200 28,000
Total Personnel 16,750,442 17,728,707 17,015,815 18,595,060
Purchased Services
Professional Services 915,781 959,799 1,041,777 1,028,869
Technical Services 490,998 424,175 449,357 546,142
General Services 293,706 366,164 370,036 367,968
Property Services 726,016 859,175 855,607 1,175,010
Repair/Maintenance Services (449) 5,000 10,200 30,000
Communication Services 695,092 843,358 879,315 918,777
Internet Services 7,961 7,800 7,700 7,750
Training/Registration 96,799 160,660 112,146 138,425
Mileage/Travel 6,258 11,908 9,246 10,750
Rentals/Leases 58,805 69,842 75,753 67,968
Insurance Premiums 202,335 235,097 235,197 264,960
City-Wide Expenditure Detail
, , , ,
Total Purchased Services 3,493,302 3,942,978 4,046,334 4,556,619
Supplies/Non-Capital Equipment
Office Supplies 39,424 50,484 50,801 46,833
Technology Supplies 52,382 43,147 53,687 44,192
Operating Supplies 1,680,244 1,366,620 1,572,981 1,270,037
Chemicals/Compounds 21,359 30,000 20,000 320,000
Maintenance Supplies (16,695) - - -
Repair Supplies 348 - - -
Construction Materials (1,190) - - -
Inventory Supplies 236,694 234,519 111,333 84,500
Uniforms/Clothing 12,423 18,500 13,050 18,300
Non-Capital Equipment 254,879 211,648 204,714 179,800
Gas/Electricity 1,339,444 1,512,035 1,407,194 1,434,384
Motor Vehicle Fuels 326,975 376,989 345,725 325,324
Total Supplies/Non-Capital Equipment 3,946,287 3,843,942 3,779,485 3,723,370
Capital Outlay
Property/Rights - 114,674 114,674 -
Capital Equipment 750,848 1,164,485 1,169,685 1,118,562
Capital Improvement Projects 4,579,843 10,977,701 8,110,706 5,864,339
Total Capital Outlay 5,330,691 12,256,860 9,395,065 6,982,901
33
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Miscellaneous
Dues/Fees 62,942 80,078 81,962 83,898
Grants/Donations 167,511 404,449 261,450 196,702
Community Incentive 28,430 25,000 25,000 25,000
Bad Debt Expense 15,281 - 750 1,000
Total Other Expenditures 274,164 509,527 369,162 306,600
Contingency
Contingency - 85,753 - 100,000
Total Contingency - 85,753 - 100,000
Total Expenditures 29,794,886$ 38,367,767$ 34,605,861$ 34,264,550$
City-Wide Expenditure Detail
34
35
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Revenue:
Taxes 14,087,989$ 13,005,441$ 13,495,346$ 13,762,387$
Intergovernmental 1,812,962 1,650,387 1,787,046 1,724,964
Licenses & Permits 446,766 426,724 482,968 482,968
User Charges & Fees 1,320,072 2,132,747 2,184,237 2,186,696
Fines & Forfeitures 1,284,662 1,691,587 839,505 929,260
Other Revenue 159,000 45,233 133,925 134,000
Total Revenue 19,111,451 18,952,119 18,923,027 19,220,275
Expenditures:
Personnel 12,413,165$ 13,202,758$ 12,588,991$ 13,864,132$
Purchased Services 1,976,483 2,237,966 2,245,723 2,536,034
Supplies/Non-Capital Equipment 1,780,138 1,864,522 1,846,614 1,800,848
Capital Outlay 544,259 547,485 553,185 487,810
Miscellaneous 219,550 365,332 272,489 277,200
Contingency - 85,753 - 100,000
Total Expenditures 16,933,595 18,303,816 17,507,002 19,066,024
2,177,856 648,303 1,416,025 154,251
Other Financing Sources/(Uses):
Transfers In/(Out) (100,000) (200,000) (200,000) (200,000)
Debt Issuance/(Payments) (186,702) - - -
Sale of Assets 23,158 - - -
General Fund Summary
Excess/(Deficiency) of RevenuesOver Expenditures
Sale of Assets 23,158
Insurance Recovery/(Claims) (36,641) (75,000) (75,000) (100,000)
Economic Incentives (35,631) (42,000) (44,000) (44,000)
Total Other Financing Sources/(Uses) (335,816) (317,000) (319,000) (344,000)
Net Change In Fund Balance: 1,842,040 331,303 1,097,025 (189,749)
Cumulative Fund Balance
Beginning Fund Balance 8,045,243 9,054,147 9,887,283 10,984,308
Ending Fund Balance 9,887,283 9,385,450 10,984,308 10,794,559
Less Restrictions, Commitments, & Assignments:
3% TABOR Reserve Restriction 571,061 558,624 534,780 582,301
Operating Reserve Commitment 3,746,292 4,096,580 3,921,721 4,270,205
Unassigned Fund Balance 5,569,930$ 4,730,246$ 6,527,807$ 5,942,053$
36
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
2011Audited
Amounts
2012Year-EndForecast
2013AdoptedBudget
Revenue, Expenditures & Unassigned Fund Balance
Total Revenue Total Expenditures Unassigned Fund Balance
Taxes72% Intergovernmental
9%
Licenses & Permits2%
U Ch & F
Operating Revenue Budget By Category
User Charges & Fees11%
Fines & Forfeitures5%Other Revenue
1%
Personnel73%
Purchased Services13%
Supplies/Non-Capital Equipment
9%
Capital Outlay3%
Miscellaneous1%
Contingency1%
Operating Expenditure Budget By Category
37
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Revenue:
Taxes -$ -$ -$ -$
Intergovernmental 325,923 355,058 369,012 369,012
Licenses & Permits - - - -
User Charges & Fees - - - -
Fines & Forfeitures - - - -
Other Revenue 7,853 7,411 5,558 5,500
Total Revenue 333,776 362,469 374,570 374,512
Expenditures:
Personnel -$ -$ -$ -$
Purchased Services - - - -
Supplies/Non-Capital Equipment - - - -
Capital Outlay 509,348 1,192,485 1,192,485 340,000
Miscellaneous - - - -
Contingency - - - -
Total Expenditures 509,348 1,192,485 1,192,485 340,000
(175,572) (830,016) (817,915) 34,512
Other Financing Sources/(Uses):
Total Other Financing Sources/(Uses) - - - -
Net Change In Fund Balance: (175,572) (830,016) (817,915) 34,512
Conservation Trust Fund Summary
Excess/(Deficiency) of RevenuesOver Expenditures
Net Change In Fund Balance: (175,572) (830,016) (817,915) 34,512
Cumulative Fund Balance
Beginning Fund Balance 1,325,586 1,028,745 1,150,014 332,099
Ending Fund Balance 1,150,014 198,729 332,099 366,611
Less Restrictions, Commitments, & Assignments:
Assigned Fund Balance - - - -
Unassigned Fund Balance 1,150,014$ 198,729$ 332,099$ 366,611$
38
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
2011Audited
Amounts
2012Year-EndForecast
2013AdoptedBudget
Revenue, Expenditures & Unassigned Fund Balance
Total Revenue Total Expenditures Unassigned Fund Balance
Intergovernmental99%
Operating Revenue Budget By Category
Other Revenue1%
Capital Outlay100%
Operating Expenditure Budget By Category
39
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Revenue:
Intergovernmental 232,743$ 460,201$ 412,156$ -$
Total Revenue 232,743 460,201 412,156 -
Expenditures:
Capital Outlay 204,844$ 345,156$ 345,156$ -$
Miscellaneous 27,899 115,045 67,000 -
Total Expenditures 232,743 460,201 412,156 -
- - - -
Net Change In Fund Balance: - - - -
Cumulative Fund Balance
Beginning Fund Balance - - - -
Ending Fund Balance - - - -
Less Restrictions, Commitments, & Assignments:
Assigned Fund Balance - - - -
Unassigned Fund Balance -$ -$ -$ -$
CDBG Fund Summary
Excess/(Deficiency) of RevenuesOver Expenditures
40
-
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
2011Audited
Amounts
2012Year-EndForecast
2013AdoptedBudget
Revenue, Expenditures & Unassigned Fund Balance
Total Revenue Total Expenditures Unassigned Fund Balance
41
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Revenue:
Taxes 2,789,061$ 2,746,964$ 2,823,656$ 2,875,495$
Intergovernmental 1,899,542 1,907,748 2,059,310 1,121,774
Licenses & Permits - - - -
User Charges & Fees - - - -
Fines & Forfeitures - - - -
Other Revenue 17,941 36,000 13,456 13,500
Total Revenue 4,706,544 4,690,712 4,896,422 4,010,769
Expenditures:
Personnel -$ -$ -$ -$
Purchased Services - - - -
Supplies/Non-Capital Equipment - - - -
Capital Outlay 3,080,423 4,150,555 3,838,830 1,341,455
Miscellaneous - - - -
Contingency - - - -
Total Expenditures 3,080,423 4,150,555 3,838,830 1,341,455
1,626,121 540,157 1,057,592 2,669,314
Other Financing Sources/(Uses):
Transfers In/(Out) 200,000 200,000 200,000 200,000
Total Other Financing Sources/(Uses) 200,000 200,000 200,000 200,000
Capital Projects Fund Summary
Excess/(Deficiency) of RevenuesOver Expenditures
Net Change In Fund Balance: 1,826,121 740,157 1,257,592 2,869,314
Cumulative Fund Balance
Beginning Fund Balance 2,110,653 3,181,796 3,936,774 5,194,366
Ending Fund Balance 3,936,774 3,921,953 5,194,366 8,063,680
Less Restrictions, Commitments, & Assignments:
4.000 Mill Restricted Fund Balance 691,723 166,687 404,259 1,046,888
1/2% Sales/Use Tax Restricted Balance 1,829,440 3,577,672 3,707,155 5,624,521
ADCOO Restricted Fund Balance 365,427 55,192 106,237 129,387
ADCOT Restricted Fund Balance 242,895 27,377 130,949 407,451
Committed For Skate Park - - - -
Unassigned Fund Balance 807,289$ 95,025$ 845,766$ 855,433$
42
-
1,000,000
2,000,000
3,000,000
4,000,000
5,000,000
6,000,000
2011Audited
Amounts
2012Year-EndForecast
2013AdoptedBudget
Revenue, Expenditures & Unassigned Fund Balance
Total Revenue Total Expenditures Unassigned Fund Balance
Taxes72%
Intergovernmental28%
Operating Revenue Budget By Category
Other Revenue0%
Capital Outlay100%
Operating Expenditure Budget By Category
43
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Revenue:
4.000 Mill Property Tax 959,621$ 945,941$ 945,941$ 958,129$
Other Revenue - - - -
Total Revenue 959,621 945,941 945,941 958,129
Expenditures:
Road Reconstruction Improvements 141,698$ 1,179,083$ 1,198,228$ 380,000$
Total Expenditures 141,698 1,179,083 1,198,228 380,000
817,923 (233,142) (252,287) 578,129
Net Change In Fund Balance: 817,923 (233,142) (252,287) 578,129
Cumulative Fund Balance
Beginning Fund Balance 913,121 441,166 1,731,044 1,478,757
Ending Fund Balance 1,731,044$ 208,024$ 1,478,757$ 2,056,886$
4.000 Mill Property Tax Restricted Revenue
Excess/(Deficiency) of RevenuesOver Expenditures
44
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Revenue:
1/2% Sales/Use Tax 1,829,440$ 1,801,023$ 1,877,715$ 1,917,366$
Other Revenue - - - -
Total Revenue 1,829,440 1,801,023 1,877,715 1,917,366
Expenditures:
Capital Improvement Projects -$ -$ -$ -$
Total Expenditures - - - -
1,829,440 1,801,023 1,877,715 1,917,366
Net Change In Fund Balance: 1,829,440 1,801,023 1,877,715 1,917,366
Cumulative Fund Balance
Beginning Fund Balance - 1,776,649 1,829,440 3,707,155
Ending Fund Balance 1,829,440$ 3,577,672$ 3,707,155$ 5,624,521$
1/2% Sales/Use Tax Restricted Revenue
Excess/(Deficiency) of RevenuesOver Expenditures
45
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Revenue:
Taxes 2,411,051$ 2,334,609$ 2,424,909$ 2,472,768$
Intergovernmental 121,600 123,500 123,500 123,500
Licenses & Permits - - - -
User Charges & Fees 9,296,698 9,987,656 11,503,882 10,119,779
Fines & Forfeitures - - - -
Other Revenue 97,207 61,343 46,008 45,500
Total Revenue 11,926,556 12,507,108 14,098,299 12,761,547
Expenditures:
Personnel 3,528,449$ 3,713,956$ 3,623,367$ 3,875,590$
Purchased Services 1,194,482 1,353,233 1,472,442 1,640,806
Supplies/Non-Capital Equipment 1,804,724 1,625,795 1,682,196 1,711,060
Capital Outlay 901,505 4,649,368 2,093,598 4,343,636
Miscellaneous 25,122 28,000 28,523 28,250
Total Expenditures 7,454,282 11,370,352 8,900,126 11,599,342
4,472,274 1,136,756 5,198,173 1,162,205
Other Financing Sources/(Uses):
Debt Issuance/(Payments) (2,845,812) (2,827,613) (2,827,613) (2,826,926)
Insurance Recovery/(Claims) (179) (3,500) (3,500) (3,500)
Total Other Financing Sources/(Uses) (2,845,991) (2,831,113) (2,831,113) (2,830,426)
Water & Wastewater Fund Summary
Excess/(Deficiency) of RevenuesOver Expenditures
Net Change In Fund Balance: 1,626,283 (1,694,357) 2,367,060 (1,668,221)
Cumulative Fund Balance
Beginning Fund Balance 11,719,273 13,222,727 13,345,556 15,712,616
Ending Fund Balance 13,345,556 11,528,370 15,712,616 14,044,395
Less Restrictions, Commitments, & Assignments:
3% TABOR Reserve Restriction 267,471 255,143 295,359 305,175
Debt Service Reserve Restriction 1,276,783 1,279,628 682,713 97,538
Water Right Purchase Restriction 1,260,562 - 1,337,254 1,568,271
Capital/Infrastructure Commitment 1,480,052 2,000,000 2,000,000 2,000,000
Operating Reserve Commitment 617,019 1,680,246 1,701,632 1,813,927
Unassigned Fund Balance 8,443,669$ 6,313,353$ 9,695,658$ 8,259,484$
46
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
2011Audited
Amounts
2012Year-EndForecast
2013AdoptedBudget
Revenue, Expenditures & Unassigned Fund Balance
Total Revenue Total Expenditures Unassigned Fund Balance
Taxes
User Charges & Fees79%
Other Revenue0%
Operating Revenue Budget By Category
Taxes20%
Intergovernmental1%
Personnel33%
Purchased Services14%
Supplies/Non-Capital Equipment
15% Capital Outlay38%
Miscellaneous0%
Operating Expenditure Budget By Category
47
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Revenue:
Taxes 2,411,051$ 2,334,609$ 2,424,909$ 2,472,768$
Intergovernmental 121,600 123,500 123,500 123,500
User Charges & Fees 6,154,074 6,793,772 8,183,477 6,799,374
Other Revenue 53,437 44,698 33,524 33,500
Total Revenue 8,740,162 9,296,579 10,765,410 9,429,142
Expenditures:
Personnel 2,493,158$ 2,609,850$ 2,514,125$ 2,712,511$
Purchased Services 1,130,819 1,191,411 1,335,770 1,236,834
Supplies/Non-Capital Equipment 652,189 693,324 689,481 826,921
Capital Outlay 743,384 3,294,058 1,532,854 2,189,935
Miscellaneous 22,183 27,650 28,173 27,900
Total Expenditures 5,041,733 7,816,293 6,100,403 6,994,101
3,698,429 1,480,286 4,665,007 2,435,041
Other Financing Sources/(Uses):
Debt Issuance/(Payments) (2,845,812) (2,827,613) (2,827,613) (2,826,926)
Insurance Recovery/(Claims) (179) (3,500) (3,500) (3,500)
Total Other Financing Sources/(Uses) (2,845,991) (2,831,113) (2,831,113) (2,830,426)
Net Change In Fund Balance: 852,438 (1,350,827) 1,833,894 (395,385)
Water Enterprise Function
Excess/(Deficiency) of RevenuesOver Expenditures
Cumulative Fund Balance
Beginning Fund Balance 7,420,892 9,258,785 8,273,330 10,107,224
Ending Fund Balance 8,273,330 7,907,958 10,107,224 9,711,839
Less Restrictions, Commitments, & Assignments:
3% TABOR Reserve Restriction 267,471 255,143 295,359 305,175
Debt Service Reserve Restriction 1,276,783 1,279,628 682,713 97,538
Water Right Purchase Restriction 1,260,562 - 1,337,254 1,568,271
Capital/Infrastructure Commitment 740,026 1,000,000 1,000,000 1,000,000
Operating Reserve Commitment 486,607 1,130,559 1,141,887 1,201,042
Unassigned Fund Balance 4,241,881$ 4,242,628$ 5,650,011$ 5,539,813$
48
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Revenue:
User Charges & Fees 3,142,624$ 3,193,884$ 3,320,405$ 3,320,405$
Other Revenue 43,770 16,645 12,484 12,000
Total Revenue 3,186,394 3,210,529 3,332,889 3,332,405
Expenditures:
Personnel 1,035,291$ 1,104,106$ 1,109,242$ 1,163,079$
Purchased Services 63,663 161,822 136,672 403,972
Supplies/Non-Capital Equipment 1,152,535 932,471 992,715 884,139
Capital Outlay 158,121 1,355,310 560,744 2,153,701
Miscellaneous 2,939 350 350 350
Total Expenditures 2,412,549 3,554,059 2,799,723 4,605,241
773,845 (343,530) 533,166 (1,272,836)
Other Financing Sources/(Uses):
Total Other Financing Sources/(Uses) - - - -
Net Change In Fund Balance: 773,845 (343,530) 533,166 (1,272,836)
Cumulative Fund Balance
Beginning Fund Balance 4,298,381 3,963,942 5,072,226 5,605,392
Ending Fund Balance 5,072,226 3,620,412 5,605,392 4,332,556
Wastewater Enterprise Function
Excess/(Deficiency) of RevenuesOver Expenditures
Less Restrictions, Commitments, & Assignments:
Capital/Infrastructure Commitment 740,026 1,000,000 1,000,000 1,000,000
Operating Reserve Commitment 130,412 549,687 559,745 612,885
Unassigned Fund Balance 4,201,788$ 2,070,725$ 4,045,647$ 2,719,671$
49
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Revenue:
Food Related Sales Tax 581,611$ 533,586$ 547,194$ 555,402$
Total Revenue 581,611 533,586 547,194 555,402
Expenditures:
Agent Fees -$ -$ -$ -$
Total Expenditures - - - -
581,611 533,586 547,194 555,402
Other Financing Sources/(Uses):
2004 G.O. W&S Refunding Bonds - - - -
Series 2002A - Certificates of Participation (1,142,981) (1,141,264) (1,141,264) (1,140,577)
Total Other Financing Sources/(Uses) (1,142,981) (1,141,264) (1,141,264) (1,140,577)
Net Change In Fund Balance: (561,370) (607,678) (594,070) (585,175)
Cumulative Fund Balance
Beginning Fund Balance 1,838,153 1,887,306 1,276,783 682,713
Ending Fund Balance 1,276,783$ 1,279,628$ 682,713$ 97,538$
Debt Service Function
Excess/(Deficiency) of RevenuesOver Expenditures
50
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Revenue:
Non-Food Sales/Use Tax 1,829,440$ 1,801,023$ 1,877,715$ 1,917,366$
Total Revenue 1,829,440 1,801,023 1,877,715 1,917,366
Expenditures:
Water Rights Purchases -$ 114,674$ 114,674$ -$
Total Expenditures - 114,674 114,674 -
1,829,440 1,686,349 1,763,041 1,917,366
Other Financing Sources/(Uses):
Debt Issuance/(Payments) (1,702,831) (1,686,349) (1,686,349) (1,686,349)
Total Other Financing Sources/(Uses) (1,702,831) (1,686,349) (1,686,349) (1,686,349)
Net Change In Fund Balance: 126,609 - 76,692 231,017
Cumulative Fund Balance
Beginning Fund Balance 1,133,953 - 1,260,562 1,337,254
Ending Fund Balance 1,260,562$ -$ 1,337,254$ 1,568,271$
Water Resources Function
Excess/(Deficiency) of RevenuesOver Expenditures
51
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Revenue:
Taxes -$ -$ -$ -$
Intergovernmental - - - -
Licenses & Permits - - - -
User Charges & Fees 417,656 420,000 417,659 417,659
Fines & Forfeitures - - - -
Other Revenue 5,135 3,833 2,875 3,000
Total Revenue 422,791 423,833 420,534 420,659
Expenditures:
Personnel 73,298$ 64,116$ 64,309$ 71,890$
Purchased Services 7,719 7,700 11,500 32,550
Supplies/Non-Capital Equipment 19,950 20,000 20,000 20,000
Capital Outlay 90,312 1,127,811 1,127,811 100,000
Miscellaneous 1,410 750 750 750
Total Expenditures 192,689 1,220,377 1,224,370 225,190
230,102 (796,544) (803,836) 195,469
Other Financing Sources/(Uses):
Total Other Financing Sources/(Uses) - - - -
Net Change In Fund Balance: 230,102 (796,544) (803,836) 195,469
Stormwater Fund Summary
Excess/(Deficiency) of RevenuesOver Expenditures
Cumulative Fund Balance
Beginning Fund Balance 716,225 943,533 946,327 142,491
Ending Fund Balance 946,327 146,989 142,491 337,960
Less Restrictions, Commitments, & Assignments:
Assigned Fund Balance - - - -
Unassigned Fund Balance 946,327$ 146,989$ 142,491$ 337,960$
52
-
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
2011Audited
Amounts
2012Year-EndForecast
2013AdoptedBudget
Revenue, Expenditures & Unassigned Fund Balance
Total Revenue Total Expenditures Unassigned Fund Balance
User Charges & Fees99%
Operating Revenue Budget By Category
Other Revenue1%
Personnel32%
Purchased Services15%
Supplies/Non-Capital Equipment
9%
Capital Outlay44%
Miscellaneous0%
Operating Expenditure Budget By Category
53
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Revenue:
Taxes -$ -$ -$ -$
Intergovernmental - - - -
Licenses & Permits - - - -
User Charges & Fees 1,479,488 1,475,000 1,542,174 1,546,400
Fines & Forfeitures - - - -
Other Revenue 11,590 11,279 8,459 8,500
Total Revenue 1,491,078 1,486,279 1,550,633 1,554,900
Expenditures:
Personnel 735,530$ 747,877$ 739,148$ 783,448$
Purchased Services 314,618 344,079 316,669 347,229
Supplies/Non-Capital Equipment 341,475 333,625 230,675 191,462
Capital Outlay - 244,000 244,000 370,000
Miscellaneous 183 400 400 400
Total Expenditures 1,391,806 1,669,981 1,530,892 1,692,539
99,272 (183,702) 19,741 (137,639)
Other Financing Sources/(Uses):
Sale of Assets 10,120 - - -
Insurance Recovery/(Claims) (1,733) (10,000) (10,000) (10,000)
Total Other Financing Sources/(Uses) 8,387 (10,000) (10,000) (10,000)
Sanitation Fund Summary
Excess/(Deficiency) of RevenuesOver Expenditures
Net Change In Fund Balance: 107,659 (193,702) 9,741 (147,639)
Cumulative Fund Balance
Beginning Fund Balance 1,796,008 2,164,781 1,903,667 1,913,408
Ending Fund Balance 1,903,667 1,971,079 1,913,408 1,765,769
Less Restrictions, Commitments, & Assignments:
Assigned Fund Balance - - - -
Unassigned Fund Balance 1,903,667$ 1,971,079$ 1,913,408$ 1,765,769$
54
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
2011Audited
Amounts
2012Year-EndForecast
2013AdoptedBudget
Revenue, Expenditures & Unassigned Fund Balance
Total Revenue Total Expenditures Unassigned Fund Balance
User Charges & Fees99%
Operating Revenue Budget By Category
Other Revenue1%
Personnel46%
Purchased Services21%
Supplies/Non-Capital Equipment
11%
Capital Outlay22%
Miscellaneous0%
Operating Expenditure Budget By Category
55
56
General FundConservation Trust
Fund CDBG FundCapital Projects
FundWater &
Wastewater Fund Stormwater Fund Sanitation Fund Total
- - - -
Departments:
Legislative 511,410$ -$ -$ -$ 83,412$ -$ -$ 594,822$
City Manager 828,420 - - - - - - 828,420$
City Clerk 307,780 - - - - - - 307,780$
Management Services 1,420,891 - - - 234,521 - 6,678 1,662,090$
Technology 818,310 - - - 197,055 - - 1,015,365$
Finance 421,520 - - - 684,904 - 4,000 1,110,424$
Planning & Development 1,205,176 - - - - - - 1,205,176$
Parks, Recreation, & Culture 3,346,554 340,000 - 286,122 - - - 3,972,676$
Police 8,076,483 - - - - - - 8,076,483$
Public Works 2,129,480 - - 1,055,333 10,399,450 225,190 1,681,861 15,491,314$
Total Expenditures 19,066,024$ 340,000$ -$ 1,341,455$ 11,599,342$ 225,190$ 1,692,539$ 34,264,550$
Department Funding Matrix
Parks, Recreation, & Culture Police
City-Wide Expenditures By Department City-Wide Expenditures By Fund
Legislative2%
City Manager2%
City Clerk1%
Management Services5%
Technology3%
Finance3%
Planning & Development
4%
Culture11%
Police24%
Public Works45%
General Fund55%
Conservation Trust Fund1%
CDBG Fund0%
Capital Projects Fund4%
Water & Wastewater Fund34%
Stormwater Fund1%
Sanitation Fund5%
57
Upgraded city infrastructure and facilities
Fiscal responsible city government
Strong, competitive businesses
Community governance with civic partnerships
Clean and beautiful city
Category/Measure2010 2011 2012
Forecast2013
Forecast
Activity Measures
LegislativeJoyce Downing, Mayor
Department Description
The Northglenn City Council is composed of the Mayor and eight council members elected by four wards. The City Council is the policymaking body of the organization. City policies are expressed in terms of Ordinances and Resolutions adopted at Council meetings andthrough the adoption of the budget.
2012 Achievements
Goals & Objectives
1.
2.
3.
4.
5.
58
Fund(s) Budget FTE
General Fund 511,410$ -
Conservation Trust Fund - -
CDBG Fund - -
Capital Projects Fund - -
Water & Wastewater Fund 83,412 -
Stormwater Fund - -
Sanitation Fund - -
Total 594,822 -
Division/Program(s) Budget FTE
City Council 368,383$ -
City Attorney 223,412 -
Boards & Authorities 3,027 -
Total 594,822 -
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Staff - Full Time Equivalency (FTE)* - - - -
Legislative
EXPENDITURE SUMMARY
2013 BUDGET SUMMARY BY DIVISION
2013 BUDGET SUMMARY BY FUND
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
2011AuditedAmounts
2012Year-EndForecast
2013AdoptedBudget
Ex
pe
nd
itu
res
EXPENDITURE
Total Expenditures
Expenditures:
Personnel 120,126$ 121,308$ 130,016$ 129,503$
Purchased Services 215,706 250,334 263,889 250,474
Supplies/Non-Capital Equipment 6,790 9,778 10,135 10,390
Capital Outlay - - - -
Miscellaneous 93,154 116,454 156,300 104,455
Contingency - 85,753 - 100,000
Total Expenditures 435,776$ 583,627$ 560,340$ 594,822$
Amount
118$
118$
2013 BUDGET PACKAGES
1. Worker's Compensation Premium Increase
59
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 72,805 72,485 79,653 80,185
Allowances 40,700 42,120 43,247 42,120
Medicare 1,634 1,662 1,771 1,773
Workers Compensation 90 160 97 215
Retirement Contributions 4,257 4,297 4,609 4,586
Life/Disability Benefits 640 584 639 624
Total Personnel 120,126 121,308 130,016 129,503
Purchased Services
Professional Services 210,741 224,089 249,587 223,912
General Services - 2,637 2,500 2,600
Communication Services 11 224 50 62
Training/Registration 3,279 23,319 11,687 23,835
Rentals/Leases - 65 65 65
Total Purchased Services 215,706 250,334 263,889 250,474
Supplies/Non-Capital Equipment
Office Supplies - 47 47 200
Operating Supplies 6,790 9,731 10,088 10,190
Total Supplies/Non-Capital Equipment 6,790 9,778 10,135 10,390
Miscellaneous
Dues/Fees 56,094 57,394 56,300 58,875
Expenditure DetailLegislative Department - All Funds
Dues/Fees 56,094 57,394 56,300 58,875
Grants/Donations 37,060 59,060 100,000 45,580
Total Other Expenditures 93,154 116,454 156,300 104,455
Contingency
Contingency - 85,753 - 100,000
Total Contingency - 85,753 - 100,000
Total Expenditures 435,776$ 583,627$ 560,340$ 594,822$
60
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 72,805 72,485 79,653 80,185
Allowances 40,700 42,120 43,247 42,120
Medicare 1,634 1,662 1,771 1,773
Workers Compensation 90 160 97 215
Retirement Contributions 4,257 4,297 4,609 4,586
Life/Disability Benefits 640 584 639 624
Total Personnel 120,126 121,308 130,016 129,503
Purchased Services
Professional Services 158,583 140,677 139,587 140,500
General Services - 2,637 2,500 2,600
Communication Services 11 224 50 62
Training/Registration 3,279 23,319 11,687 23,835
Mileage/Travel 1,675 - - -
Rentals/Leases - 65 65 65
Total Purchased Services 163,548 166,922 153,889 167,062
Supplies/Non-Capital Equipment
Office Supplies - 47 47 200
Operating Supplies 6,790 9,731 10,088 10,190
Total Supplies/Non-Capital Equipment 6,790 9,778 10,135 10,390
Miscellaneous
Expenditure DetailLegislative Department - General Fund
Miscellaneous
Dues/Fees 56,094 57,394 56,300 58,875
Grants/Donations 37,060 59,060 100,000 45,580
Total Other Expenditures 93,154 116,454 156,300 104,455
Contingency
Contingency - 85,753 - 100,000
Total Contingency - 85,753 - 100,000
Total Expenditures 383,618$ 500,215$ 450,340$ 511,410$
61
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 72,805 72,485 79,653 80,185
Allowances 40,700 42,120 43,247 42,120
Medicare 1,634 1,662 1,771 1,773
Workers Compensation 90 160 97 215
Retirement Contributions 4,257 4,297 4,609 4,586
Life/Disability Benefits 640 584 639 624
Total Personnel 120,126 121,308 130,016 129,503
Purchased Services
General Services - 2,637 2,500 2,600
Communication Services - 162 - -
Training/Registration 1,984 21,960 10,000 21,960
Mileage/Travel 1,675 - - -
Rentals/Leases - 65 65 65
Total Purchased Services 3,659 24,824 12,565 24,625
Supplies/Non-Capital Equipment
Office Supplies - 47 47 200
Operating Supplies 6,289 9,568 9,568 9,600
Total Supplies/Non-Capital Equipment 6,289 9,615 9,615 9,800
Miscellaneous
Dues/Fees 56,094 57,394 56,300 58,875
Expenditure DetailCity Council Division - General Fund
Dues/Fees 56,094 57,394 56,300 58,875
Grants/Donations 37,060 59,060 100,000 45,580
Total Other Expenditures 93,154 116,454 156,300 104,455
Contingency
Contingency - 85,753 - 100,000
Total Contingency - 85,753 - 100,000
Total Expenditures 223,228$ 357,954$ 308,496$ 368,383$
62
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Purchased Services
Professional Services 158,103 139,337 139,337 140,000
Total Purchased Services 158,103 139,337 139,337 140,000
Total Expenditures 158,103$ 139,337$ 139,337$ 140,000$
Expenditure DetailCity Attorney Division - General Fund
63
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Purchased Services
Professional Services 480 1,340 250 500
Communication Services 11 62 50 62
Training/Registration 1,295 1,359 1,687 1,875
Total Purchased Services 1,786 2,761 1,987 2,437
Supplies/Non-Capital Equipment
Operating Supplies 501 163 520 590
Total Supplies/Non-Capital Equipment 501 163 520 590
Total Expenditures 2,287$ 2,924$ 2,507$ 3,027$
Expenditure DetailBoards & Authorities Division - General Fund
64
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Purchased Services
Professional Services 52,158 83,412 110,000 83,412
Total Purchased Services 52,158 83,412 110,000 83,412
Total Expenditures 52,158$ 83,412$ 110,000$ 83,412$
Expenditure DetailLegislative Department - Water & Wastewater Fund
65
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Purchased Services
Professional Services 52,158 83,412 110,000 83,412
Total Purchased Services 52,158 83,412 110,000 83,412
Total Expenditures 52,158$ 83,412$ 110,000$ 83,412$
Expenditure DetailCity Attorney Division - Water & Wastewater Fund
66
67
- Efficiently implement council's policies and goals by working with all city departments, citizens, and community groups
(Council Goal #4).
- Encourage citizen knowledge of and participation in their local government through open and timely public communication.
- Continue with economic development activities (Council Goal #3).
- Implement capital improvement projects (Council Goal #1).
Category/Measure2010 2011 2012
Forecast2013
Forecast
# of Business Interactions 100 100 120 120
# of Channel 8 Program Hours 5,475 6,205 6,570 6,570
# of News Feeds Distributed 190 200 225 225
Activity Measures
City ManagerWilliam Simmons, City Manager
Department Description
2012 Achievements
Goals & Objectives
The City Manager’s Office oversees the daily activities, directs the operations of all city departments, and implements policy decisions made by City Council, as well as enforcing City Ordinances. Included in the city manager’s department is Public Communications and Economic Development. Communications provides public information to citizens to support transparency in government and foster an informed community through media relations, community partnerships and working with the city administration and other departments. Economic Development activities provide networking, business retention and attraction, maintains a program of business incentives, and provides support to the Northglenn Urban Renewal Authority (NURA).
68
Fund(s) Budget FTE
General Fund 828,420$ 6.00
Conservation Trust Fund - -
CDBG Fund - -
Capital Projects Fund - -
Water & Wastewater Fund - -
Stormwater Fund - -
Sanitation Fund - -
Total 828,420 6.00
Division/Program(s) Budget FTE
Administration/Operations 320,091$ 2.00
Public Communications 252,987 2.00
Economic Development 255,342 2.00
Total 828,420 6.00
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Staff - Full Time Equivalency (FTE)* 5.00 5.00 5.00 6.00
City Manager
EXPENDITURE SUMMARY
2013 BUDGET SUMMARY BY DIVISION
2013 BUDGET SUMMARY BY FUND
4.40
4.60
4.80
5.00
5.20
5.40
5.60
5.80
6.00
6.20
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
2011AuditedAmounts
2012Year-EndForecast
2013AdoptedBudget
FT
E
Exp
end
itu
res
EXPENDITURE & FULL TIME EQUIVALENCY
Total ExpendituresFull Time Equivilancy (FTE)
Expenditures:
Personnel 433,968$ 454,477$ 457,156$ 618,244$
Purchased Services 86,826 118,003 103,390 143,475
Supplies/Non-Capital Equipment 6,012 10,036 11,558 12,301
Capital Outlay 9,903 - - -
Miscellaneous 2,915 3,695 4,265 54,400
Contingency - - - -
Total Expenditures 539,624$ 586,211$ 576,369$ 828,420$
Amount
5,665$
2,772
838
1,989
8,400
52,500
50,000
10,000
10,000
142,164$
9. Economic Development Professional Services
6. Full-Time Economic Development & Marketing Specialist (1 FTE)
7. Business Assistance Program
8. Economic Development Technical Services
3. Worker's Compensation Premium Increase4. Medical/Dental Insurance Premium Increase
5. Enhancements to Northglenn Connection
2013 BUDGET PACKAGES
1. Personnel Market Adjustment (2% Maximum)2. Personnel Step Allowance (2% Maximum)
69
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 342,284 367,775 365,280 499,204
Overtime 2,046 - 1,200 -
Stipend 6,276 - - -
Allowances 1,200 1,200 1,199 1,200
Medicare 4,950 5,350 5,190 7,255
Workers Compensation 1,271 1,947 1,949 4,501
Retirement Contributions 32,943 31,973 34,303 46,631
Medical Benefits 39,946 42,927 44,465 55,659
Life/Disability Benefits 3,052 3,305 3,570 3,794
Total Personnel 433,968 454,477 457,156 618,244
Purchased Services
Professional Services 26,962 34,678 28,000 39,000
Technical Services - 18 - 10,000
General Services 31 8,700 1,500 1,500
Property Services - 290 - -
Communication Services 56,204 61,753 64,636 79,200
Training/Registration 1,233 5,754 2,454 6,500
Mileage/Travel 1,064 5,610 5,200 5,575
Rentals/Leases 1,332 1,200 1,600 1,700
Total Purchased Services 86,826 118,003 103,390 143,475
Supplies/Non Capital Equipment
Expenditure DetailCity Manager Department - All Funds
Supplies/Non-Capital Equipment
Office Supplies 168 802 650 900
Technology Supplies - - 700 800
Operating Supplies 5,494 9,001 9,782 10,200
Motor Vehicle Fuels 350 233 426 401
Total Supplies/Non-Capital Equipment 6,012 10,036 11,558 12,301
Capital Outlay
Capital Equipment 9,903 - - -
Total Capital Outlay 9,903 - - -
Miscellaneous
Dues/Fees 2,915 3,695 4,265 4,400
Grants/Donations - - - 50,000
Total Other Expenditures 2,915 3,695 4,265 54,400
Total Expenditures 539,624$ 586,211$ 576,369$ 828,420$
70
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 342,284 367,775 365,280 499,204
Overtime 2,046 - 1,200 -
Stipend 6,276 - - -
Allowances 1,200 1,200 1,199 1,200
Medicare 4,950 5,350 5,190 7,255
Workers Compensation 1,271 1,947 1,949 4,501
Retirement Contributions 32,943 31,973 34,303 46,631
Medical Benefits 39,946 42,927 44,465 55,659
Life/Disability Benefits 3,052 3,305 3,570 3,794
Total Personnel 433,968 454,477 457,156 618,244
Purchased Services
Professional Services 26,962 34,678 28,000 39,000
Technical Services - 18 - 10,000
General Services 31 8,700 1,500 1,500
Property Services - 290 - -
Communication Services 56,204 61,753 64,636 79,200
Training/Registration 1,233 5,754 2,454 6,500
Mileage/Travel 1,064 5,610 5,200 5,575
Rentals/Leases 1,332 1,200 1,600 1,700
Total Purchased Services 86,826 118,003 103,390 143,475
Supplies/Non Capital Equipment
City Manager Department - General Fund
Expenditure Detail
Supplies/Non-Capital Equipment
Office Supplies 168 802 650 900
Technology Supplies - - 700 800
Operating Supplies 5,494 9,001 9,782 10,200
Motor Vehicle Fuels 350 233 426 401
Total Supplies/Non-Capital Equipment 6,012 10,036 11,558 12,301
Capital Outlay
Capital Equipment 9,903 - - -
Total Capital Outlay 9,903 - - -
Miscellaneous
Dues/Fees 2,915 3,695 4,265 4,400
Grants/Donations - - - 50,000
Total Other Expenditures 2,915 3,695 4,265 54,400
Total Expenditures 539,624$ 586,211$ 576,369$ 828,420$
71
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 169,577 170,702 171,412 256,267
Overtime 2,046 - 1,200 -
Stipend 3,240 - - -
Medicare 2,531 2,475 2,505 3,716
Workers Compensation 207 242 210 317
Retirement Contributions 17,380 14,670 17,277 25,627
Medical Benefits 25,071 23,895 24,649 25,230
Life/Disability Benefits 1,520 1,532 1,680 1,608
Total Personnel 221,572 213,516 218,933 312,765
Purchased Services
Technical Services - 18 - -
Property Services - 290 - -
Communication Services 1,022 892 636 800
Training/Registration 662 1,454 454 1,500
Mileage/Travel 561 325 - 325
Rentals/Leases 74 - 100 200
Total Purchased Services 2,319 2,979 1,190 2,825
Supplies/Non-Capital Equipment
Office Supplies - 123 200 200
Operating Supplies 2,857 3,582 3,582 3,500
Motor Vehicle Fuels 350 233 426 401
Administration/Operations Division - General Fund
Expenditure Detail
Motor Vehicle Fuels 350 233 426 401
Total Supplies/Non-Capital Equipment 3,207 3,938 4,208 4,101
Miscellaneous
Dues/Fees 200 320 390 400
Total Other Expenditures 200 320 390 400
Total Expenditures 227,298$ 220,753$ 224,721$ 320,091$
72
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 115,091 119,070 117,283 124,334
Stipend 2,286 - - -
Allowances 1,200 1,200 1,199 1,200
Medicare 1,601 1,744 1,610 1,821
Workers Compensation 139 171 143 222
Retirement Contributions 10,894 11,063 10,899 11,526
Medical Benefits 8,204 9,284 9,606 9,815
Life/Disability Benefits 1,027 1,072 1,145 1,119
Total Personnel 140,442 143,604 141,885 150,037
Purchased Services
Professional Services 26,962 34,678 28,000 29,000
Communication Services 50,055 51,861 55,000 63,400
Training/Registration - - - 1,000
Mileage/Travel 245 285 200 250
Rentals/Leases 543 - 500 500
Total Purchased Services 77,805 86,824 83,700 94,150
Supplies/Non-Capital Equipment
Office Supplies 168 479 250 500
Technology Supplies - - 700 800
Operating Supplies 1,589 4,919 4,500 5,000
Total Supplies/Non Capital Equipment 1 757 5 398 5 450 6 300
Expenditure DetailPublic Communications Division - General Fund
Total Supplies/Non-Capital Equipment 1,757 5,398 5,450 6,300
Capital Outlay
Capital Equipment 9,903 - - -
Total Capital Outlay 9,903 - - -
Miscellaneous
Dues/Fees 2,440 2,375 2,375 2,500
Total Other Expenditures 2,440 2,375 2,375 2,500
Total Expenditures 232,347$ 238,201$ 233,410$ 252,987$
73
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 57,616 78,003 76,585 118,603
Stipend 750 - - -
Medicare 818 1,131 1,075 1,718
Workers Compensation 925 1,534 1,596 3,962
Retirement Contributions 4,669 6,240 6,127 9,478
Medical Benefits 6,671 9,748 10,210 20,614
Life/Disability Benefits 505 701 745 1,067
Total Personnel 71,954 97,357 96,338 155,442
Purchased Services
General Services 31 8,700 1,500 1,500
Communication Services 5,127 9,000 9,000 15,000
Training/Registration 571 4,300 2,000 4,000
Mileage/Travel 258 5,000 5,000 5,000
Rentals/Leases 715 1,200 1,000 1,000
Total Purchased Services 6,702 28,200 18,500 46,500
Supplies/Non-Capital Equipment
Office Supplies - 200 200 200
Operating Supplies 1,048 500 1,700 1,700
Total Supplies/Non-Capital Equipment 1,048 700 1,900 1,900
Miscellaneous
Expenditure DetailEconomic Development Division - General Fund
Miscellaneous
Dues/Fees 275 1,000 1,500 1,500
Grants/Donations - - - 50,000
Total Other Expenditures 275 1,000 1,500 51,500
Total Expenditures 79,979$ 127,257$ 118,238$ 255,342$
74
75
- Prepared agenda items/packets for distribution to City Council and staff and for posting to the website in a timely manner
- Processed numerous license/permit applications
- Processed approximately 1,600 Passport applications and 1,100 photos resulting in revenue to the General Fund of
approximately $52,400
- Re-certified all Passport Acceptance Agents and passed Acceptance Facility Audit conducted by Department of State
- Imaged and indexed City records for preservation and to provide electronic access to the records
- Continue to maintain a customer friendly environment with an efficient and exceptional level of service
- Increase public outreach efforts to promote open government, transparency, and public participation
- Provide support to the Mayor and City Council; comply with legislative, municipal, and statutory requirements
- Administer November 2013 regular election; provide information to candidates and the public regarding election requirements
and procedures
- Establish and promote citywide records management program
Category/Measure2010 2011 2012
Forecast2013
Forecast
Legislation Processed (Ordinances and Resolutions) 192 181 176 180
Public Records Requests 77 29 22 25
Licenses/Permits Issued 99 108 134 105
Passport Applications Accepted 959 1,334 1,690 1,690
Activity Measures
City ClerkJohanna Small, City Clerk
Department Description
The City Clerk serves as the official records custodian of the City of Northglenn and preserves the legislative history of the City bykeeping accurate and accessible records of City Council. The City Clerk's office administers elections, responds to records requests incompliance with the Colorado Open Records Act, and ensures the timely posting of meeting notices pursuant to the Colorado OpenMeetings Act. The City Clerk's office accepts passport applications from the public, and processes applications for liquor, medicalmarijuana, amusement, peddler/solicitor, and pawnbroker licenses. The Department is also responsible for updates to the MunicipalCode, citywide records management, and provides support to the City Council, Liquor Licensing Authority, Planning Commission, Boardof Adjustment, and Citizens' Affairs Board.
2012 Achievements
Goals & Objectives
76
Fund(s) Budget FTE
General Fund 307,780$ 3.50
Conservation Trust Fund - -
CDBG Fund - -
Capital Projects Fund - -
Water & Wastewater Fund - -
Stormwater Fund - -
Sanitation Fund - -
Total 307,780 3.50
Division/Program(s) Budget FTE
Administration/Operations 307,780$ 3.50
Total 307,780 3.50
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Staff - Full Time Equivalency (FTE)* 3.50 3.50 3.50 3.50
City Clerk
EXPENDITURE SUMMARY
2013 BUDGET SUMMARY BY DIVISION
2013 BUDGET SUMMARY BY FUND
-
0.50
1.00
1.50
2.00
2.50
3.00
3.50
4.00
$-
$70,000
$140,000
$210,000
$280,000
$350,000
$420,000
$490,000
$560,000
$630,000
$700,000
2011AuditedAmounts
2012Year-EndForecast
2013AdoptedBudget
FT
E
Exp
end
itu
res
EXPENDITURE & FULL TIME EQUIVALENCY
Total ExpendituresFull Time Equivilancy (FTE)
Expenditures:
Personnel 198,596$ 213,077$ 193,858$ 225,275$
Purchased Services 27,731 72,585 28,425 70,200
Supplies/Non-Capital Equipment 6,596 9,900 13,900 11,500
Capital Outlay - - 6,000 -
Miscellaneous 520 805 805 805
Contingency - - - -
Total Expenditures 233,443$ 296,367$ 242,988$ 307,780$
Amount
2,627$
1,865
77
1,476
6,045$
2013 BUDGET PACKAGES
1. Personnel Market Adjustment (2% Maximum)2. Personnel Step Allowance (2% Maximum)3. Worker's Compensation Premium Increase4. Medical/Dental Insurance Premium Increase
77
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 151,752 166,053 146,223 171,245
Overtime 611 - 500 500
Stipend 3,058 - - -
Medicare 2,079 2,408 1,942 2,483
Workers Compensation 184 236 179 303
Retirement Contributions 13,600 13,996 13,163 15,551
Medical Benefits 26,010 29,043 30,418 33,647
Life/Disability Benefits 1,302 1,341 1,433 1,546
Total Personnel 198,596 213,077 193,858 225,275
Purchased Services
Professional Services 5,415 40,400 400 20,400
Technical Services 499 600 600 500
General Services 6,050 6,050 3,025 4,400
Property Services - 2,775 2,500 22,000
Communication Services 4,834 6,360 5,500 5,500
Training/Registration 673 4,100 4,100 4,100
Mileage/Travel 155 800 800 800
Rentals/Leases 10,105 11,500 11,500 12,500
Total Purchased Services 27,731 72,585 28,425 70,200
Supplies/Non-Capital Equipment
Office Supplies 1 556 2 900 2 900 2 000
Expenditure DetailCity Clerk Department - All Funds
Office Supplies 1,556 2,900 2,900 2,000
Technology Supplies 626 2,400 2,400 2,400
Operating Supplies 3,721 4,600 4,600 4,600
Non-Capital Equipment 693 - 4,000 2,500
Total Supplies/Non-Capital Equipment 6,596 9,900 13,900 11,500
Capital Outlay
Capital Equipment - - 6,000 -
Total Capital Outlay - - 6,000 -
Miscellaneous
Dues/Fees 520 805 805 805
Total Other Expenditures 520 805 805 805
Total Expenditures 233,443$ 296,367$ 242,988$ 307,780$
78
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 151,752 166,053 146,223 171,245
Overtime 611 - 500 500
Stipend 3,058 - - -
Medicare 2,079 2,408 1,942 2,483
Workers Compensation 184 236 179 303
Retirement Contributions 13,600 13,996 13,163 15,551
Medical Benefits 26,010 29,043 30,418 33,647
Life/Disability Benefits 1,302 1,341 1,433 1,546
Total Personnel 198,596 213,077 193,858 225,275
Purchased Services
Professional Services 5,415 40,400 400 20,400
Technical Services 499 600 600 500
General Services 6,050 6,050 3,025 4,400
Property Services - 2,775 2,500 22,000
Communication Services 4,834 6,360 5,500 5,500
Training/Registration 673 4,100 4,100 4,100
Mileage/Travel 155 800 800 800
Rentals/Leases 10,105 11,500 11,500 12,500
Total Purchased Services 27,731 72,585 28,425 70,200
Supplies/Non-Capital Equipment
Office Supplies 1 556 2 900 2 900 2 000
City Clerk Department - General Fund
Expenditure Detail
Office Supplies 1,556 2,900 2,900 2,000
Technology Supplies 626 2,400 2,400 2,400
Operating Supplies 3,721 4,600 4,600 4,600
Non-Capital Equipment 693 - 4,000 2,500
Total Supplies/Non-Capital Equipment 6,596 9,900 13,900 11,500
Capital Outlay
Capital Equipment - - 6,000 -
Total Capital Outlay - - 6,000 -
Miscellaneous
Dues/Fees 520 805 805 805
Total Other Expenditures 520 805 805 805
Total Expenditures 233,443$ 296,367$ 242,988$ 307,780$
79
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 151,752 166,053 146,223 171,245
Overtime 611 - 500 500
Stipend 3,058 - - -
Medicare 2,079 2,408 1,942 2,483
Workers Compensation 184 236 179 303
Retirement Contributions 13,600 13,996 13,163 15,551
Medical Benefits 26,010 29,043 30,418 33,647
Life/Disability Benefits 1,302 1,341 1,433 1,546
Total Personnel 198,596 213,077 193,858 225,275
Purchased Services
Professional Services 5,415 40,400 400 20,400
Technical Services 499 600 600 500
General Services 6,050 6,050 3,025 4,400
Property Services - 2,775 2,500 22,000
Communication Services 4,834 6,360 5,500 5,500
Training/Registration 673 4,100 4,100 4,100
Mileage/Travel 155 800 800 800
Rentals/Leases 10,105 11,500 11,500 12,500
Total Purchased Services 27,731 72,585 28,425 70,200
Supplies/Non-Capital Equipment
Office Supplies 1 556 2 900 2 900 2 000
Expenditure DetailAdministration/Operations Division - General Fund
Office Supplies 1,556 2,900 2,900 2,000
Technology Supplies 626 2,400 2,400 2,400
Operating Supplies 3,721 4,600 4,600 4,600
Non-Capital Equipment 693 - 4,000 2,500
Total Supplies/Non-Capital Equipment 6,596 9,900 13,900 11,500
Capital Outlay
Capital Equipment - - 6,000 -
Total Capital Outlay - - 6,000 -
Miscellaneous
Dues/Fees 520 805 805 805
Total Other Expenditures 520 805 805 805
Total Expenditures 233,443$ 296,367$ 242,988$ 307,780$
80
81
- Successful implementation on Neo-Gov Applicant Tracking System.
- Coordinated and delivered 27 employee development training programs/classes.
- Implemented city-wide employee safety program.
- Successfully coordinated the Annual Kid's Fishing Derby, July 4th Family Festival and Noel Northglenn.
- Closed over 7500 municipal court cases.
- Attract, retain, and reward a talented & diverse workforce with the skills necessary to meet the organization's needs.
- Provide a safe working environment for employees and volunteers through comprehensive safety training and
thorough management of worker compensation incidents.
- Provide professional judicial services in a fair and impartial environment.
- Offer family friendly community events and engaging volunteer opportunities.
Category/Measure2010 2011 2012
Forecast2013
Forecast
# of Applications Screened 1,414 2,303 4,022 4,100
# of New Employee Orientations 52 77 76 75
# of Municipal Court Cases Closed 13,018 10,610 8,200 9,405
Municipal Court Collections 1,867,578$ 1,186,446$ 864,826$ 920,000$
# of Community Events Organized 5 5 5 3
# of Volunteer Events Coordinated
(not including special projects) 12 12 12 12
Activity Measures
Management ServicesPaula Jensen, Director of Management Services
Department Description
2012 Achievements
Goals & Objectives
The Management Services Department consists of the divisions of Human Resources, Municipal Court and Community Engagement.
Human Resources is responsible for recruiting, retaining, and training employees. Employees are retained through effective employee relations and competitive compensation and benefits. Risk Management will move to Human Resources as part of the 2013 Budget Process.
The Municipal Court has jurisdiction over all cases involving violations of the provisions of the City Charter, code and other ordinances of the city.
The Community Engagement division creates connections and provides involvement, interaction and problem resolution through volunteer services, community outreach, neighborhood programs, events, and proactive relations with residents.
82
Fund(s) Budget FTE
General Fund 1,420,891$ 12.35
Conservation Trust Fund - -
CDBG Fund - -
Capital Projects Fund - -
Water & Wastewater Fund 234,521 1.30
Stormwater Fund - -
Sanitation Fund 6,678 -
Total 1,662,090 13.65
Division/Program(s) Budget FTE
Municipal Court 445,155$ 4.85
Human Resources 909,082 6.80
Community Engagement 205,481 2.00
VALE 102,372 -
Total 1,662,090 13.65
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Staff - Full Time Equivalency (FTE)* 13.65 13.65 13.65 13.65
Management Services
EXPENDITURE SUMMARY
2013 BUDGET SUMMARY BY DIVISION
2013 BUDGET SUMMARY BY FUND
-
2.00
4.00
6.00
8.00
10.00
12.00
14.00
16.00
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
$1,800,000
2011AuditedAmounts
2012Year-EndForecast
2013AdoptedBudget
FT
E
Exp
end
itu
res
EXPENDITURE & FULL TIME EQUIVALENCY
Total ExpendituresFull Time Equivilancy (FTE)
Expenditures:
Personnel 946,294$ 981,567$ 901,504$ 1,037,136$
Purchased Services 153,761 153,915 161,484 435,378
Supplies/Non-Capital Equipment 38,626 41,896 29,150 47,946
Capital Outlay - - - 35,773
Miscellaneous 101,857 234,729 98,805 105,857
Contingency - - - -
Total Expenditures 1,240,538$ 1,412,107$ 1,190,943$ 1,662,090$
Amount
11,453$
4,091
896
3,952
29,713
35,773
5,000
13,338
104,216$
6. FullCourt Software Upgrade
2013 BUDGET PACKAGES
7. New Equipment - 5 Enterprise Scanners for FullCourt Software
8. July 4th Family Festival
Medical/Dental Insurance Premium Increase5. CIRSA Property, Casualty, Liability Premium Increase
1. Personnel Market Adjustment (2% Maximum)2. Personnel Step Allowance (2% Maximum)3. Worker's Compensation Premium Increase4.
83
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 713,689 729,247 679,529 791,680
Overtime 339 - 13 -
Stipend 13,649 - - -
Allowances 2,400 2,400 2,397 1,200
Medicare 8,558 10,608 7,872 11,498
Unemployment Insurance 28,777 33,921 33,921 30,000
Workers Compensation 2,698 2,198 2,066 3,410
Retirement Contributions 66,801 67,391 63,523 74,479
Medical Benefits 67,670 82,007 72,458 90,013
Life/Disability Benefits 6,190 6,302 6,525 6,856
Post-Employment Benefits 35,523 47,493 33,200 28,000
Total Personnel 946,294 981,567 901,504 1,037,136
Purchased Services
Professional Services 95,127 89,978 91,361 97,217
Technical Services 23,277 23,756 25,450 28,892
General Services 13,502 11,800 10,907 10,900
Property Services 3,015 1,650 3,400 3,600
Communication Services 12,173 16,902 20,882 20,600
Training/Registration 1,413 2,334 2,134 2,134
Mileage/Travel 30 395 250 275
Rentals/Leases 5,224 7,100 7,100 7,100
Insurance Premiums 264 660
Expenditure DetailManagement Services Department - All Funds
Insurance Premiums - - - 264,660
Total Purchased Services 153,761 153,915 161,484 435,378
Supplies/Non-Capital Equipment
Office Supplies 2,772 2,127 2,127 2,127
Operating Supplies 35,558 39,572 26,662 45,480
Motor Vehicle Fuels 296 197 361 339
Total Supplies/Non-Capital Equipment 38,626 41,896 29,150 47,946
Capital Outlay
Capital Equipment - - - 35,773
Total Capital Outlay - - - 35,773
Miscellaneous
Dues/Fees 715 5,135 5,105 5,485
Grants/Donations 101,142 229,594 93,700 100,372
Total Other Expenditures 101,857 234,729 98,805 105,857
Total Expenditures 1,240,538$ 1,412,107$ 1,190,943$ 1,662,090$
84
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 642,390 660,286 611,277 683,660
Overtime 339 - 13 -
Stipend 12,488 - - -
Allowances 1,920 1,920 1,918 1,200
Medicare 7,549 9,601 6,895 9,932
Unemployment Insurance 22,583 22,621 22,621 25,000
Workers Compensation 2,616 2,099 1,983 3,220
Retirement Contributions 60,309 60,897 57,094 64,097
Medical Benefits 63,997 78,108 69,225 82,352
Life/Disability Benefits 5,588 5,677 5,861 5,878
Post-Employment Benefits 30,214 39,681 30,000 28,000
Total Personnel 849,993 880,890 806,887 903,339
Purchased Services
Professional Services 95,127 89,978 91,361 97,217
Technical Services 23,277 23,756 25,450 28,892
General Services 13,502 11,800 10,907 10,900
Property Services 3,015 1,650 3,400 3,600
Communication Services 11,472 16,100 20,080 20,600
Training/Registration 1,413 2,334 2,134 2,134
Mileage/Travel 30 395 250 275
Rentals/Leases 5,224 7,100 7,100 7,100
Insurance Premiums 157 258
Management Services Department - General Fund
Expenditure Detail
Insurance Premiums - - - 157,258
Total Purchased Services 153,060 153,113 160,682 327,976
Supplies/Non-Capital Equipment
Office Supplies 2,772 2,127 2,127 2,127
Operating Supplies 35,558 39,572 26,662 45,480
Motor Vehicle Fuels 296 197 361 339
Total Supplies/Non-Capital Equipment 38,626 41,896 29,150 47,946
Capital Outlay
Capital Equipment - - - 35,773
Total Capital Outlay - - - 35,773
Miscellaneous
Dues/Fees 715 5,135 5,105 5,485
Grants/Donations 101,142 229,594 93,700 100,372
Total Other Expenditures 101,857 234,729 98,805 105,857
Total Expenditures 1,143,536$ 1,310,628$ 1,095,524$ 1,420,891$
85
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 262,832 277,173 231,564 248,922
Stipend 5,238 - - -
Medicare 2,578 4,019 2,057 3,611
Workers Compensation 318 394 282 440
Retirement Contributions 23,901 25,456 21,236 22,585
Medical Benefits 31,018 36,493 31,730 32,671
Life/Disability Benefits 2,139 2,226 2,065 1,963
Total Personnel 328,024 345,761 288,934 310,192
Purchased Services
Professional Services 55,800 58,217 57,000 58,217
Technical Services 8,277 7,756 8,450 8,892
General Services 6,939 10,000 10,000 10,000
Communication Services 6,405 8,520 8,520 8,520
Training/Registration - 834 834 834
Mileage/Travel 23 100 100 100
Rentals/Leases 2,425 3,000 3,000 3,000
Total Purchased Services 79,869 88,427 87,904 89,563
Supplies/Non-Capital Equipment
Office Supplies 1,946 1,277 1,277 1,277
Operating Supplies 4,317 3,200 3,200 8,200
Total Supplies/Non Capital Equipment 6 263 4 477 4 477 9 477
Expenditure DetailMunicipal Court Division - General Fund
Total Supplies/Non-Capital Equipment 6,263 4,477 4,477 9,477
Capital Outlay
Capital Equipment - - - 35,773
Total Capital Outlay - - - 35,773
Miscellaneous
Dues/Fees 140 150 120 150
Total Other Expenditures 140 150 120 150
Total Expenditures 414,296$ 438,815$ 381,435$ 445,155$
86
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 272,623 273,865 270,601 318,549
Overtime 339 - 13 -
Stipend 5,126 - - -
Allowances 720 720 719 -
Medicare 3,396 3,981 3,254 4,619
Unemployment Insurance 22,583 22,621 22,621 25,000
Workers Compensation 2,169 1,549 1,568 2,573
Retirement Contributions 26,600 25,606 26,028 30,465
Medical Benefits 27,524 36,037 31,160 43,788
Life/Disability Benefits 2,494 2,468 2,729 2,871
Post-Employment Benefits 30,214 39,681 30,000 28,000
Total Personnel 393,788 406,528 388,693 455,865
Purchased Services
Professional Services 33,698 28,961 28,961 33,000
General Services - - 7 -
Communication Services 362 - - -
Training/Registration 823 900 900 900
Mileage/Travel 7 75 50 75
Rentals/Leases 1,801 1,500 1,500 1,500
Insurance Premiums - - - 157,258
Total Purchased Services 36,691 31,436 31,418 192,733
Expenditure DetailHuman Resources Division - General Fund
Supplies/Non-Capital Equipment
Office Supplies 154 450 450 450
Operating Supplies 11,955 10,500 10,500 13,500
Total Supplies/Non-Capital Equipment 12,109 10,950 10,950 13,950
Miscellaneous
Dues/Fees 575 4,985 4,985 5,335
Total Other Expenditures 575 4,985 4,985 5,335
Total Expenditures 443,163$ 453,899$ 436,046$ 667,883$
87
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 106,935 109,248 109,112 116,189
Stipend 2,124 - - -
Allowances 1,200 1,200 1,199 1,200
Medicare 1,575 1,601 1,584 1,702
Workers Compensation 129 156 133 207
Retirement Contributions 9,808 9,835 9,830 11,047
Medical Benefits 5,455 5,578 6,335 5,893
Life/Disability Benefits 955 983 1,067 1,044
Total Personnel 128,181 128,601 129,260 137,282
Purchased Services
Professional Services 5,629 2,800 5,400 6,000
Technical Services 15,000 16,000 17,000 20,000
General Services 6,563 1,800 900 900
Property Services 3,015 1,650 3,400 3,600
Communication Services 4,705 7,580 11,560 12,080
Training/Registration 590 600 400 400
Mileage/Travel - 220 100 100
Rentals/Leases 998 2,600 2,600 2,600
Total Purchased Services 36,500 33,250 41,360 45,680
Supplies/Non-Capital Equipment
Office Supplies 672 400 400 400
Expenditure DetailCommunity Engagement - General Fund
Office Supplies 672 400 400 400
Operating Supplies 19,101 20,872 12,762 21,780
Motor Vehicle Fuels 296 197 361 339
Total Supplies/Non-Capital Equipment 20,069 21,469 13,523 22,519
Total Expenditures 184,750$ 183,320$ 184,143$ 205,481$
88
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Supplies/Non-Capital Equipment
Operating Supplies 185 5,000 200 2,000
Total Supplies/Non-Capital Equipment 185 5,000 200 2,000
Miscellaneous
Grants/Donations 101,142 229,594 93,700 100,372
Total Other Expenditures 101,142 229,594 93,700 100,372
Total Expenditures 101,327$ 234,594$ 93,900$ 102,372$
Expenditure DetailVALE Division - General Fund
89
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 71,299 68,961 68,252 108,020
Stipend 1,161 - - -
Allowances 480 480 479 -
Medicare 1,009 1,007 977 1,566
Unemployment Insurance 6,194 11,300 11,300 5,000
Workers Compensation 82 99 83 190
Retirement Contributions 6,492 6,494 6,429 10,382
Medical Benefits 3,673 3,899 3,233 7,661
Life/Disability Benefits 602 625 664 978
Post-Employment Benefits 5,309 7,812 3,200 -
Total Personnel 96,301 100,677 94,617 133,797
Purchased Services
Communication Services 701 802 802 -
Insurance Premiums - - - 100,724
Total Purchased Services 701 802 802 100,724
Total Expenditures 97,002$ 101,479$ 95,419$ 234,521$
Management Services Department - Water & Wastewater Fund
Expenditure Detail
90
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 71,299 68,961 68,252 108,020
Stipend 1,161 - - -
Allowances 480 480 479 -
Medicare 1,009 1,007 977 1,566
Unemployment Insurance 6,194 11,300 11,300 5,000
Workers Compensation 82 99 83 190
Retirement Contributions 6,492 6,494 6,429 10,382
Medical Benefits 3,673 3,899 3,233 7,661
Life/Disability Benefits 602 625 664 978
Post-Employment Benefits 5,309 7,812 3,200 -
Total Personnel 96,301 100,677 94,617 133,797
Purchased Services
Communication Services 701 802 802 -
Insurance Premiums - - - 100,724
Total Purchased Services 701 802 802 100,724
Total Expenditures 97,002$ 101,479$ 95,419$ 234,521$
Expenditure DetailHuman Resources Division - Water & Wastewater Fund
91
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Purchased Services
Insurance Premiums - - - 6,678
Total Purchased Services - - - 6,678
Total Expenditures -$ -$ -$ 6,678$
Management Services Department - Sanitation Fund
Expenditure Detail
92
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Purchased Services
Insurance Premiums - - - 6,678
Total Purchased Services - - - 6,678
Total Expenditures -$ -$ -$ 6,678$
Human Resources Division - Sanitation Fund
Expenditure Detail
93
- Implemented a new Fleet Maintenance System.
- Retired the legacy Alpha System and developed read-only applications to make the historical data available to departments.
- Expanded security system to prox card 4 more access points.
- Implemented in-house Document Imaging System in the Planning & Development Department and imported historical digital data.
- Improve network security and reliability by implementing a Windows Active Directory domain (Council Goal #2).
- Upgrade City PC operating systems to Microsoft Windows 7 (Council Goal #2).
- Provide city-wide training on Windows 7 (Council Goal #2).
-
Category/Measure2010 2011 2012
Forecast2013
Forecast
Server/network uptime 99.0% 100.0% 100.0% 100.0%
New/replaced Physical Servers 2 2 7 4
New/replaced PC's 66 71 35 62
New/replaced Printers 11 9 13 4
Support Requests Completed 1,410 1,525 1,350 1,500
Activity Measures
TechnologyBob Lehr, Director of Technology
Department Description
The Information Technology Department provides reliable, secure, and cost effective technology infrastructure, applications, and supportto the City. Services by this department include purchasing computer hardware and software, telecommunications and networkmanagement, application development, end-user support and training, and information/data security.
2012 Achievements
Goals & Objectives
Continue to manage the City's technology and information systems to support City services (Council Goal #2).
94
Fund(s) Budget FTE
General Fund 818,310$ 5.20
Conservation Trust Fund - -
CDBG Fund - -
Capital Projects Fund - -
Water & Wastewater Fund 197,055 0.80
Stormwater Fund - -
Sanitation Fund - -
Total 1,015,365 6.00
Division/Program(s) Budget FTE
Administration/Operations 1,015,365$ 6.00
Capital Improvement Projects - -
Total 1,015,365 6.00
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Staff - Full Time Equivalency (FTE)* 6.00 6.00 6.00 6.00
Technology
EXPENDITURE SUMMARY
2013 BUDGET SUMMARY BY DIVISION
2013 BUDGET SUMMARY BY FUND
-
1.00
2.00
3.00
4.00
5.00
6.00
7.00
$960,000
$970,000
$980,000
$990,000
$1,000,000
$1,010,000
$1,020,000
2011AuditedAmounts
2012Year-EndForecast
2013AdoptedBudget
FT
E
Exp
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EXPENDITURE & FULL TIME EQUIVALENCY
Total ExpendituresFull Time Equivilancy (FTE)
Expenditures:
Personnel 555,382$ 560,579$ 557,697$ 579,795$
Purchased Services 213,490 186,500 198,920 272,320
Supplies/Non-Capital Equipment 116,745 135,600 121,820 130,600
Capital Outlay 118,610 103,324 102,824 32,000
Miscellaneous 600 650 650 650
Contingency - - - -
Total Expenditures 1,004,827$ 986,653$ 981,911$ 1,015,365$
Amount
7,424$
3,919
208
3,112
50,800
32,000
20,000
30,000
147,463$
6. Equipment Replacement - Server
7. FullCourt Software Upgrade/Conversion Professional Service Costs
8. Move 25% of the $120,000 telephone and voicemail costs to WWWF
3. Worker's Compensation Premium Increase
4. Medical/Dental Insurance Premium Increase
5. Springbrook Software Maintenance
2013 BUDGET PACKAGES
1. Personnel Market Adjustment (2% Maximum)
2. Personnel Step Allowance (2% Maximum)
95
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 435,044 441,028 435,501 454,646
Stipend 7,878 - - -
Medicare 6,137 6,395 6,071 6,593
Workers Compensation 526 627 530 803
Retirement Contributions 41,581 41,410 40,872 42,675
Medical Benefits 60,337 67,153 70,484 70,991
Life/Disability Benefits 3,879 3,966 4,239 4,087
Total Personnel 555,382 560,579 557,697 579,795
Purchased Services
Professional Services 48 - - -
Technical Services 118,415 74,500 72,000 140,200
Property Services (2,900) - - -
Communication Services 79,286 101,500 116,500 121,500
Internet Services 5,687 7,000 6,900 7,000
Training/Registration 12,573 3,000 3,000 3,000
Mileage/Travel - 200 100 200
Rentals/Leases 381 300 420 420
Total Purchased Services 213,490 186,500 198,920 272,320
Supplies/Non-Capital Equipment
Office Supplies 715 600 600 600
Technology Supplies 25 505 31 000 24 400 26 000
Expenditure DetailTechnology Department - All Funds
Technology Supplies 25,505 31,000 24,400 26,000
Operating Supplies 848 - (180) -
Non-Capital Equipment 89,677 104,000 97,000 104,000
Total Supplies/Non-Capital Equipment 116,745 135,600 121,820 130,600
Capital Outlay
Capital Equipment 14,506 22,000 21,500 32,000
Capital Improvement Projects 104,104 81,324 81,324 -
Total Capital Outlay 118,610 103,324 102,824 32,000
Miscellaneous
Dues/Fees 600 650 650 650
Total Other Expenditures 600 650 650 650
Total Expenditures 1,004,827$ 986,653$ 981,911$ 1,015,365$
96
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 367,432 372,390 368,440 384,378
Stipend 6,770 - - -
Medicare 5,166 5,400 5,117 5,574
Workers Compensation 445 530 448 679
Retirement Contributions 34,709 34,546 34,166 35,648
Medical Benefits 54,912 61,208 64,150 64,708
Life/Disability Benefits 3,284 3,345 3,586 3,453
Total Personnel 472,718 477,419 475,907 494,440
Purchased Services
Professional Services 48 - - -
Technical Services 92,042 56,000 53,500 110,000
Property Services (2,900) - - -
Communication Services 77,345 100,000 115,000 90,000
Internet Services 5,687 7,000 6,900 7,000
Training/Registration 12,573 3,000 3,000 3,000
Mileage/Travel - 200 100 200
Rentals/Leases 381 300 420 420
Total Purchased Services 185,176 166,500 178,920 210,620
Supplies/Non-Capital Equipment
Office Supplies 715 600 600 600
Technology Supplies 20 025 18 000 12 700 18 000
Technology Department - General Fund
Expenditure Detail
Technology Supplies 20,025 18,000 12,700 18,000
Operating Supplies 848 - (180) -
Non-Capital Equipment 66,253 70,000 63,000 70,000
Total Supplies/Non-Capital Equipment 87,841 88,600 76,120 88,600
Capital Outlay
Capital Equipment 7,253 6,500 6,500 24,000
Total Capital Outlay 7,253 6,500 6,500 24,000
Miscellaneous
Dues/Fees 600 650 650 650
Total Other Expenditures 600 650 650 650
Total Expenditures 753,588$ 739,669$ 738,097$ 818,310$
97
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 367,432 372,390 368,440 384,378
Stipend 6,770 - - -
Medicare 5,166 5,400 5,117 5,574
Workers Compensation 445 530 448 679
Retirement Contributions 34,709 34,546 34,166 35,648
Medical Benefits 54,912 61,208 64,150 64,708
Life/Disability Benefits 3,284 3,345 3,586 3,453
Total Personnel 472,718 477,419 475,907 494,440
Purchased Services
Professional Services 48 - - -
Technical Services 92,042 56,000 53,500 110,000
Property Services (2,900) - - -
Communication Services 77,345 100,000 115,000 90,000
Internet Services 5,687 7,000 6,900 7,000
Training/Registration 12,573 3,000 3,000 3,000
Mileage/Travel - 200 100 200
Rentals/Leases 381 300 420 420
Total Purchased Services 185,176 166,500 178,920 210,620
Supplies/Non-Capital Equipment
Office Supplies 715 600 600 600
Technology Supplies 20 025 18 000 12 700 18 000
Expenditure DetailAdministration/Operations Division - General Fund
Technology Supplies 20,025 18,000 12,700 18,000
Operating Supplies 848 - (180) -
Non-Capital Equipment 66,253 70,000 63,000 70,000
Total Supplies/Non-Capital Equipment 87,841 88,600 76,120 88,600
Capital Outlay
Capital Equipment 7,253 6,500 6,500 24,000
Total Capital Outlay 7,253 6,500 6,500 24,000
Miscellaneous
Dues/Fees 600 650 650 650
Total Other Expenditures 600 650 650 650
Total Expenditures 753,588$ 739,669$ 738,097$ 818,310$
98
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Capital Outlay
Capital Improvement Projects 104,104 81,324 81,324 -
Total Capital Outlay 104,104 81,324 81,324 -
Total Expenditures 104,104$ 81,324$ 81,324$ -$
Technology Department - Capital Projects Fund
Expenditure Detail
99
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Capital Outlay
Capital Improvement Projects 104,104 81,324 81,324 -
Total Capital Outlay 104,104 81,324 81,324 -
Total Expenditures 104,104$ 81,324$ 81,324$ -$
Expenditure DetailCapital Improvement Projects Division - Capital Projects Fund
100
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 67,612 68,638 67,061 70,268
Stipend 1,108 - - -
Medicare 971 995 954 1,019
Workers Compensation 81 97 82 124
Retirement Contributions 6,872 6,864 6,706 7,027
Medical Benefits 5,425 5,945 6,334 6,283
Life/Disability Benefits 595 621 653 634
Total Personnel 82,664 83,160 81,790 85,355
Purchased Services
Technical Services 26,373 18,500 18,500 30,200
Communication Services 1,941 1,500 1,500 31,500
Total Purchased Services 28,314 20,000 20,000 61,700
Supplies/Non-Capital Equipment
Technology Supplies 5,480 13,000 11,700 8,000
Non-Capital Equipment 23,424 34,000 34,000 34,000
Total Supplies/Non-Capital Equipment 28,904 47,000 45,700 42,000
Capital Outlay
Capital Equipment 7,253 15,500 15,000 8,000
Total Capital Outlay 7,253 15,500 15,000 8,000
Technology Department - Water & Wastewater Fund
Expenditure Detail
Total Expenditures 147,135$ 165,660$ 162,490$ 197,055$
101
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 67,612 68,638 67,061 70,268
Stipend 1,108 - - -
Medicare 971 995 954 1,019
Workers Compensation 81 97 82 124
Retirement Contributions 6,872 6,864 6,706 7,027
Medical Benefits 5,425 5,945 6,334 6,283
Life/Disability Benefits 595 621 653 634
Total Personnel 82,664 83,160 81,790 85,355
Purchased Services
Technical Services 26,373 18,500 18,500 30,200
Communication Services 1,941 1,500 1,500 31,500
Total Purchased Services 28,314 20,000 20,000 61,700
Supplies/Non-Capital Equipment
Technology Supplies 5,480 13,000 11,700 8,000
Non-Capital Equipment 23,424 34,000 34,000 34,000
Total Supplies/Non-Capital Equipment 28,904 47,000 45,700 42,000
Capital Outlay
Capital Equipment 7,253 15,500 15,000 8,000
Total Capital Outlay 7,253 15,500 15,000 8,000
Administration/Operations Division - Water & Wastewater Fund
Expenditure Detail
Total Expenditures 147,135$ 165,660$ 162,490$ 197,055$
102
103
- Received the Distinguished Budget Presentation Award from the GFOA (3rd Consecutive Year).
- Received the Certificate of Achievement for Excellence in Financial Reporting from the GFOA (21st Consecutive Year).
- Enhance financial training regiment for line department staff as to improve accuracy and consistency. (Council Goal #2)
- Implement additional internal control standards and practices throughout the financial functions. (Council Goal #2)
- Improve reporting efficiencies via the financial management software. (Council Goal #2)
- Continue to maintain accurate, timely, and relevant financial records to ensure the ongoing financial health and position of the
City. (Council Goal #2)
Category/Measure2010 2011 2012
Forecast2013
Forecast
# of Utility Billing Accounts 10,242 10,176 10,179 10,179
# of Utility Delinquency Notices Issued 6,550 6,751 6,500 6,500
# of Cash Receipts Received 105,666 108,935 109,000 109,000
# of Payroll Transactions 7,900 7,495 7,650 7,650
# of Accounts Payable Checks Issued 2,728 2,727 2,800 2,850
# of Sales Tax Returns Processed 15,500 14,552 15,000 15,000
Activity Measures
FinanceJason Loveland, Director of Finance
Department Description
The Finance Department is responsible for the administration and recording of all financial activities of the City, including revenuecollection, cash management, accounts payable, payroll, utility billing, sales tax collection, as well as, general accounting and reporting.The Department oversees the procurement function of the City and is responsible for the production of the Annual Operating and CapitalImprovement Budget, and Comprehensive Annual Financial Report.
2012 Achievements
Goals & Objectives
104
Fund(s) Budget FTE
General Fund 421,520$ 4.00
Conservation Trust Fund - -
CDBG Fund - -
Capital Projects Fund - -
Water & Wastewater Fund 684,904 7.60
Stormwater Fund - -
Sanitation Fund 4,000 -
Total 1,110,424 11.60
Division/Program(s) Budget FTE
Administration/Operations 754,313$ 7.00
Utility Billing 356,111 4.60
Total 1,110,424 11.60
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Staff - Full Time Equivalency (FTE)* 13.60 12.60 12.60 11.60
Finance
EXPENDITURE SUMMARY
2013 BUDGET SUMMARY BY DIVISION
2013 BUDGET SUMMARY BY FUND
10.50
11.00
11.50
12.00
12.50
13.00
13.50
14.00
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
2011AuditedAmounts
2012Year-EndForecast
2013AdoptedBudget
FT
E
Exp
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EXPENDITURE & FULL TIME EQUIVALENCY
Total ExpendituresFull Time Equivilancy (FTE)
Expenditures:
Personnel 889,094$ 857,155$ 830,029$ 802,564$
Purchased Services 463,465 518,130 515,730 290,300
Supplies/Non-Capital Equipment 18,077 22,244 14,065 15,610
Capital Outlay - - - -
Miscellaneous 1,441 1,950 1,950 1,950
Contingency - - - -
Total Expenditures 1,372,077$ 1,399,479$ 1,361,774$ 1,110,424$
Amount
11,797$
7,544
291
3,605
23,237$
2013 BUDGET PACKAGES
1. Personnel Market Adjustment (2% Maximum)
2. Personnel Step Allowance (2% Maximum)
3. Worker's Compensation Premium Increase
4. Medical/Dental Insurance Premium Increase
105
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 702,490 689,134 652,502 639,274
Overtime 2,736 4,000 1,000 1,500
Stipend 13,342 - - -
Allowances 4,008 3,600 3,596 3,600
Medicare 10,150 10,044 9,241 9,321
Workers Compensation 1,525 932 19,543 1,135
Retirement Contributions 60,806 58,809 54,402 55,149
Medical Benefits 88,002 84,568 83,716 86,805
Life/Disability Benefits 6,035 6,068 6,029 5,780
Total Personnel 889,094 857,155 830,029 802,564
Purchased Services
Professional Services 63,091 76,250 76,250 76,250
Technical Services 11,343 - - -
General Services 72,635 69,000 69,000 69,000
Property Services 156 350 350 350
Communication Services 106,938 129,153 127,153 133,400
Training/Registration 4,229 4,850 4,850 6,850
Mileage/Travel 1,393 850 850 2,100
Rentals/Leases 1,595 2,730 2,330 2,350
Insurance Premiums 202,085 234,947 234,947 -
Total Purchased Services 463,465 518,130 515,730 290,300
Expenditure DetailFinance Department - All Funds
Supplies/Non-Capital Equipment
Office Supplies 496 1,100 1,100 1,100
Operating Supplies 14,043 16,500 9,000 9,000
Non-Capital Equipment - 4,384 500 2,250
Motor Vehicle Fuels 3,538 260 3,465 3,260
Total Supplies/Non-Capital Equipment 18,077 22,244 14,065 15,610
Miscellaneous
Dues/Fees 1,441 1,950 1,950 1,950
Total Other Expenditures 1,441 1,950 1,950 1,950
Total Expenditures 1,372,077$ 1,399,479$ 1,361,774$ 1,110,424$
106
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 265,652 271,150 253,173 238,339
Overtime - 500 500 500
Stipend 5,052 - - -
Allowances 1,200 1,200 1,199 1,200
Medicare 3,832 3,948 3,587 3,473
Unemployment Insurance - - - -
Workers Compensation 292 348 18,413 423
Retirement Contributions 22,975 23,047 21,157 19,869
Medical Benefits 27,753 30,840 28,263 34,762
Life/Disability Benefits 2,264 2,455 2,498 2,154
Total Personnel 329,020 333,488 328,790 300,720
Purchased Services
Professional Services 18,756 22,100 22,100 22,100
General Services 32,294 36,000 36,000 36,000
Property Services 162 - - -
Communication Services 39,258 47,400 47,400 47,400
Training/Registration 2,083 1,500 1,500 3,500
Mileage/Travel 1,299 500 500 1,000
Rentals/Leases 1,347 2,500 2,000 2,000
Insurance Premiums 117,282 139,603 139,603 -
Total Purchased Services 212,481 249,603 249,103 112,000
Finance Department - General Fund
Expenditure Detail
Supplies/Non-Capital Equipment
Office Supplies 1,489 1,100 1,100 1,100
Operating Supplies 4,204 11,000 5,000 5,000
Non-Capital Equipment - - - 1,500
Motor Vehicle Fuels 282 260 - -
Total Supplies/Non-Capital Equipment 5,975 12,360 6,100 7,600
Miscellaneous
Dues/Fees 821 1,200 1,200 1,200
Total Other Expenditures 821 1,200 1,200 1,200
Total Expenditures 548,297$ 596,651$ 585,193$ 421,520$
107
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 265,652 271,150 253,173 238,339
Overtime - 500 500 500
Stipend 5,052 - - -
Allowances 1,200 1,200 1,199 1,200
Medicare 3,832 3,948 3,587 3,473
Workers Compensation 292 348 18,413 423
Retirement Contributions 22,975 23,047 21,157 19,869
Medical Benefits 27,753 30,840 28,263 34,762
Life/Disability Benefits 2,264 2,455 2,498 2,154
Total Personnel 329,020 333,488 328,790 300,720
Purchased Services
Professional Services 18,756 22,100 22,100 22,100
General Services 32,294 36,000 36,000 36,000
Property Services 162 - - -
Communication Services 39,258 47,400 47,400 47,400
Training/Registration 2,083 1,500 1,500 3,500
Mileage/Travel 1,299 500 500 1,000
Rentals/Leases 1,347 2,500 2,000 2,000
Insurance Premiums 117,282 139,603 139,603 -
Total Purchased Services 212,481 249,603 249,103 112,000
Supplies/Non Capital Equipment
Expenditure DetailAdministration/Operations Division - General Fund
Supplies/Non-Capital Equipment
Office Supplies 1,489 1,100 1,100 1,100
Operating Supplies 4,204 11,000 5,000 5,000
Non-Capital Equipment - - - 1,500
Motor Vehicle Fuels 282 260 - -
Total Supplies/Non-Capital Equipment 5,975 12,360 6,100 7,600
Miscellaneous
Dues/Fees 821 1,200 1,200 1,200
Total Other Expenditures 821 1,200 1,200 1,200
Total Expenditures 548,297$ 596,651$ 585,193$ 421,520$
108
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 436,838 417,984 399,329 400,935
Overtime 2,736 3,500 500 1,000
Stipend 8,290 - - -
Allowances 2,808 2,400 2,397 2,400
Medicare 6,318 6,096 5,654 5,848
Workers Compensation 1,233 584 1,130 712
Retirement Contributions 37,831 35,762 33,245 35,280
Medical Benefits 60,249 53,728 55,453 52,043
Life/Disability Benefits 3,771 3,613 3,531 3,626
Total Personnel 560,074 523,667 501,239 501,844
Purchased Services
Professional Services 44,285 50,150 50,150 50,150
Technical Services 11,343 - - -
General Services 40,341 33,000 33,000 33,000
Property Services (6) 350 350 350
Communication Services 67,680 81,753 79,753 86,000
Training/Registration 2,146 3,350 3,350 3,350
Mileage/Travel 94 350 350 1,100
Rentals/Leases 248 230 330 350
Insurance Premiums 78,803 89,416 89,416 -
Total Purchased Services 244,934 258,599 256,699 174,300
Finance Department - Water & Wastewater Fund
Expenditure Detail
Supplies/Non-Capital Equipment
Office Supplies (993) - - -
Operating Supplies 9,839 5,500 4,000 4,000
Non-Capital Equipment - 4,384 500 750
Motor Vehicle Fuels 3,256 - 3,465 3,260
Total Supplies/Non-Capital Equipment 12,102 9,884 7,965 8,010
Miscellaneous
Dues/Fees 620 750 750 750
Total Other Expenditures 620 750 750 750
Total Expenditures 817,730$ 792,900$ 766,653$ 684,904$
109
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 219,314 224,968 217,809 196,147
Overtime - 500 - 500
Stipend 4,162 - - -
Allowances 1,200 1,200 1,198 1,200
Medicare 3,186 3,279 3,109 2,861
Workers Compensation 256 308 909 348
Retirement Contributions 18,922 19,055 18,327 16,495
Medical Benefits 17,546 19,107 19,084 17,315
Life/Disability Benefits 1,963 2,044 2,131 1,777
Total Personnel 266,549 270,461 262,567 236,643
Purchased Services
Professional Services 44,190 50,150 50,150 50,150
General Services 40,341 33,000 33,000 33,000
Communication Services 3,013 4,000 2,000 2,000
Training/Registration 1,658 2,500 2,500 2,500
Mileage/Travel - 250 250 1,000
Insurance Premiums 78,803 89,416 89,416 -
Total Purchased Services 168,005 179,316 177,316 88,650
Supplies/Non-Capital Equipment
Office Supplies (993) - - -
Operating Supplies 2 100 3 500 2 000 2 000
Expenditure DetailAdministration/Operations Division - Water & Wastewater Fund
Operating Supplies 2,100 3,500 2,000 2,000
Non-Capital Equipment - 4,384 500 750
Total Supplies/Non-Capital Equipment 1,107 7,884 2,500 2,750
Miscellaneous
Dues/Fees 620 750 750 750
Total Other Expenditures 620 750 750 750
Total Expenditures 436,281$ 458,411$ 443,133$ 328,793$
110
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 217,524 193,016 181,520 204,788
Overtime 2,736 3,000 500 500
Stipend 4,128 - - -
Allowances 1,608 1,200 1,199 1,200
Medicare 3,132 2,817 2,545 2,987
Workers Compensation 977 276 221 364
Retirement Contributions 18,909 16,707 14,918 18,785
Medical Benefits 42,703 34,621 36,369 34,728
Life/Disability Benefits 1,808 1,569 1,400 1,849
Total Personnel 293,525 253,206 238,672 265,201
Purchased Services
Professional Services 95 - - -
Technical Services 11,343 - - -
Property Services (6) 350 350 350
Communication Services 64,667 77,753 77,753 84,000
Training/Registration 488 850 850 850
Mileage/Travel 94 100 100 100
Rentals/Leases 248 230 330 350
Total Purchased Services 76,929 79,283 79,383 85,650
Supplies/Non-Capital Equipment
Operating Supplies 7 739 2 000 2 000 2 000
Expenditure DetailUtility Billing Division - Water & Wastewater Fund
Operating Supplies 7,739 2,000 2,000 2,000
Motor Vehicle Fuels 3,256 - 3,465 3,260
Total Supplies/Non-Capital Equipment 10,995 2,000 5,465 5,260
Total Expenditures 381,449$ 334,489$ 323,520$ 356,111$
111
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Purchased Services
Professional Services 50 4,000 4,000 4,000
Insurance Premiums 6,000 5,928 5,928 -
Total Purchased Services 6,050 9,928 9,928 4,000
Total Expenditures 6,050$ 9,928$ 9,928$ 4,000$
Finance Department - Sanitation Fund
Expenditure Detail
112
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Purchased Services
Professional Services 50 4,000 4,000 4,000
Insurance Premiums 6,000 5,928 5,928 -
Total Purchased Services 6,050 9,928 9,928 4,000
Total Expenditures 6,050$ 9,928$ 9,928$ 4,000$
Expenditure DetailAdministration/Operations Division - Sanitation Fund
113
- Adopted 2011 National Electric Codes
- TIGER IV Grant awarded for I-25 HOV Lanes - $15Mill Grant for $44Mil improvements to I-25
- RTD MOU on FasTracks Local Match Commitment
- Updating Sign Code
- Improved Neighborhood Services Department Operations and Performance Outcomes
- Initiate Update to Zoning and Subdivision Regulations (Council Goal 5)
- Continue to support NURA and the ED Manager in economic activities for the City (Council Goals 3 & 4)
- Continue to work with NATA on RTD FasTracks North Metro Line (Council Goal 5)
Category/Measure2010 2011 2012
Forecast2013
Forecast
# of Permits Issued 1,800 1,657 1,600 1,600
Permit Fee Collection 238,852$ 210,713$ 235,999$ 246,000$
Valuations 11,759,449$ 10,740,103$ 12,028,938$ 12,540,000$
Activity Measures
Planning & DevelopmentBrook Svoboda, Director of Planning & Development
Department Description
The Planning and Development Department is responsible for the administration of the City's land use and development functionsincluding building, planning, and neighborhood services (code enforcement). The department also guides the City's ongoingdevelopment and redevelopment activities by recruiting new investment and working to integrate new development projects into theexisting fabric of the community. The department is also responsible for the administration and enforcement of the City's building,electrical, plumbing, and mechanical codes, as well as enforcement of the City's zoning ordinance and nuisance abatement program.
2012 Achievements
Goals & Objectives
114
Fund(s) Budget FTE
General Fund 1,205,176$ 10.00
Conservation Trust Fund - -
CDBG Fund - -
Capital Projects Fund - -
Water & Wastewater Fund - -
Stormwater Fund - -
Sanitation Fund - -
Total 1,205,176 10.00
Division/Program(s) Budget FTE
Administration 121,586$ 1.00
Operations 518,124 2.00
Neighborhood Services 565,466 7.00
Total 1,205,176 10.00
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Staff - Full Time Equivalency (FTE)* 10.01 10.00 10.00 10.00
Planning & Development
EXPENDITURE SUMMARY
2013 BUDGET SUMMARY BY DIVISION
2013 BUDGET SUMMARY BY FUND
9.99
10.00
10.00
10.00
10.00
10.00
10.01
10.01
10.01
10.01
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
2011AuditedAmounts
2012Year-EndForecast
2013AdoptedBudget
FT
E
Exp
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EXPENDITURE & FULL TIME EQUIVALENCY
Total ExpendituresFull Time Equivilancy (FTE)
Expenditures:
Personnel 638,873$ 767,020$ 668,551$ 750,273$
Purchased Services 209,496 206,409 239,111 376,411
Supplies/Non-Capital Equipment 17,149 18,563 25,131 16,588
Capital Outlay 5,399 - - 60,980
Miscellaneous 27,899 115,969 69,063 924
Contingency - - - -
Total Expenditures 898,816$ 1,107,961$ 1,001,856$ 1,205,176$
Amount
6,046$
3,971
1,765
4,060
60,980
100,000
50,000
13,349
12,000
3,000
4,000
800
259,971$
2013 BUDGET PACKAGES
1. Personnel Market Adjustment (2% Maximum)
2. Personnel Step Allowance (2% Maximum)
3. Worker's Compensation Premium Increase
4. Medical/Dental Insurance Premium Increase
5. Vehicle Replacement - 4 Vehicles for Neighborhood Svc. (Units 116, 227, 274, 275)
6. Transportation Plan Professional Service Fee
7. Zoning Code Changes Professional Service Fee
8. Safebuilt Fee Increases Technical Services (Revenue Offset of $17,799)
9. Third Party General Abatement Services
10. Department Training
12. Communication Svc - Cell Phones, Notebooks
Operating Supplies for Abatement, Graffiti11.
115
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 489,740 589,651 512,343 583,889
Overtime 4,198 - 6,340 -
Stipend 9,075 - - -
Allowances 785 - 1,199 1,200
Medicare 5,906 8,549 6,114 8,483
Workers Compensation 4,073 4,464 4,150 6,734
Retirement Contributions 45,701 53,831 46,464 52,124
Medical Benefits 74,939 105,217 86,842 92,592
Life/Disability Benefits 4,456 5,308 5,099 5,251
Total Personnel 638,873 767,020 668,551 750,273
Purchased Services
Professional Services 7 - - 150,000
Technical Services 187,748 171,151 198,500 184,500
General Services 7,908 25,218 24,500 30,000
Property Services 758 53 - -
Communication Services 7,559 5,134 5,106 4,828
Training/Registration 1,670 2,961 8,005 5,961
Mileage/Travel 388 607 - -
Rentals/Leases 3,458 1,285 3,000 1,122
Total Purchased Services 209,496 206,409 239,111 376,411
Supplies/Non Capital Equipment
Expenditure DetailPlanning & Development Department - All Funds
Supplies/Non-Capital Equipment
Office Supplies 2,302 1,122 909 1,122
Technology Supplies - 320 1,200 -
Operating Supplies 7,239 9,485 10,988 8,847
Non-Capital Equipment - 14 5,000 -
Motor Vehicle Fuels 7,608 7,622 7,034 6,619
Total Supplies/Non-Capital Equipment 17,149 18,563 25,131 16,588
Capital Outlay
Capital Equipment 5,399 - - 60,980
Total Capital Outlay 5,399 - - 60,980
Miscellaneous
Dues/Fees - 924 2,063 924
Grants/Donations 27,899 115,045 67,000 -
Total Other Expenditures 27,899 115,969 69,063 924
Total Expenditures 898,816$ 1,107,961$ 1,001,856$ 1,205,176$
116
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 489,740 589,651 512,343 583,889
Overtime 4,198 - 6,340 -
Stipend 9,075 - - -
Allowances 785 - 1,199 1,200
Medicare 5,906 8,549 6,114 8,483
Workers Compensation 4,073 4,464 4,150 6,734
Retirement Contributions 45,701 53,831 46,464 52,124
Medical Benefits 74,939 105,217 86,842 92,592
Life/Disability Benefits 4,456 5,308 5,099 5,251
Total Personnel 638,873 767,020 668,551 750,273
Purchased Services
Professional Services 7 - - 150,000
Technical Services 187,748 171,151 198,500 184,500
General Services 7,908 25,218 24,500 30,000
Property Services 758 53 - -
Communication Services 7,559 5,134 5,106 4,828
Training/Registration 1,670 2,961 8,005 5,961
Mileage/Travel 388 607 - -
Rentals/Leases 3,458 1,285 3,000 1,122
Total Purchased Services 209,496 206,409 239,111 376,411
Supplies/Non Capital Equipment
Planning & Development Department - General Fund
Expenditure Detail
Supplies/Non-Capital Equipment
Office Supplies 2,302 1,122 909 1,122
Technology Supplies - 320 1,200 -
Operating Supplies 7,239 9,485 10,988 8,847
Non-Capital Equipment - 14 5,000 -
Motor Vehicle Fuels 7,608 7,622 7,034 6,619
Total Supplies/Non-Capital Equipment 17,149 18,563 25,131 16,588
Capital Outlay
Capital Equipment 5,399 - - 60,980
Total Capital Outlay 5,399 - - 60,980
Miscellaneous
Dues/Fees - 924 2,063 924
Total Other Expenditures - 924 2,063 924
Total Expenditures 870,917$ 992,916$ 934,856$ 1,205,176$
117
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 74,476 102,052 97,243 102,569
Stipend 750 - - -
Medicare 1,052 1,480 1,403 1,487
Workers Compensation 82 145 118 181
Retirement Contributions 6,018 8,164 7,779 8,206
Medical Benefits 7,879 14,181 5,841 5,893
Life/Disability Benefits 672 915 946 918
Total Personnel 90,929 126,937 113,330 119,254
Purchased Services
Professional Services 7 - - -
Communication Services 531 1,069 - 720
Training/Registration 494 957 900 1,000
Mileage/Travel 347 520 - -
Rentals/Leases 474 1,285 - -
Total Purchased Services 1,853 3,831 900 1,720
Supplies/Non-Capital Equipment
Office Supplies - 193 193 150
Operating Supplies 153 600 300 300
Non-Capital Equipment - 14 2,000 -
Total Supplies/Non-Capital Equipment 153 807 2,493 450
Expenditure DetailAdministrative Division - General Fund
Miscellaneous
Dues/Fees - 576 763 162
Total Other Expenditures - 576 763 162
Total Expenditures 92,935$ 132,151$ 117,486$ 121,586$
118
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 70,195 124,633 72,571 127,079
Stipend 1,402 - - -
Allowances 462 - - -
Medicare 939 1,807 931 1,843
Workers Compensation 85 177 88 225
Retirement Contributions 6,058 10,681 6,506 10,895
Medical Benefits 7,903 23,929 16,021 20,885
Life/Disability Benefits 631 1,121 782 1,143
Total Personnel 87,675 162,348 96,899 162,070
Purchased Services
Professional Services - - - 150,000
Technical Services 187,748 171,151 198,500 184,500
General Services 6,455 21,201 20,000 18,000
Communication Services 850 1,477 1,477 720
Training/Registration 504 1,405 1,405 1,461
Mileage/Travel 41 87 - -
Rentals/Leases 924 - 1,200 311
Total Purchased Services 196,522 195,321 222,582 354,992
Supplies/Non-Capital Equipment
Office Supplies 1,107 91 91 300
Technology Supplies 320 1 200
Expenditure DetailOperations Division - General Fund
Technology Supplies - 320 1,200 -
Operating Supplies 546 838 188 -
Non-Capital Equipment - - 3,000 -
Total Supplies/Non-Capital Equipment 1,653 1,249 4,479 300
Miscellaneous
Dues/Fees - 348 1,300 762
Total Other Expenditures - 348 1,300 762
Total Expenditures 285,850$ 359,266$ 325,260$ 518,124$
119
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 345,069 362,966 342,529 354,241
Overtime 4,198 - 6,340 -
Stipend 6,923 - - -
Allowances 323 - 1,199 1,200
Medicare 3,915 5,262 3,780 5,153
Workers Compensation 3,906 4,142 3,944 6,328
Retirement Contributions 33,625 34,986 32,179 33,023
Medical Benefits 59,157 67,107 64,980 65,814
Life/Disability Benefits 3,153 3,272 3,371 3,190
Total Personnel 460,269 477,735 458,322 468,949
Purchased Services
General Services 1,453 4,017 4,500 12,000
Property Services 758 53 - -
Communication Services 6,178 2,588 3,629 3,388
Training/Registration 672 599 5,700 3,500
Rentals/Leases 2,060 - 1,800 811
Total Purchased Services 11,121 7,257 15,629 19,699
Supplies/Non-Capital Equipment
Office Supplies 1,195 838 625 672
Operating Supplies 6,540 8,047 10,500 8,547
Motor Vehicle Fuels 7 608 7 622 7 034 6 619
Expenditure DetailNeighborhood Services Division - General Fund
Motor Vehicle Fuels 7,608 7,622 7,034 6,619
Total Supplies/Non-Capital Equipment 15,343 16,507 18,159 15,838
Capital Outlay
Capital Equipment 5,399 - - 60,980
Total Capital Outlay 5,399 - - 60,980
Total Expenditures 492,132$ 501,499$ 492,110$ 565,466$
120
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Miscellaneous
Grants/Donations 27,899 115,045 67,000 -
Total Other Expenditures 27,899 115,045 67,000 -
Total Expenditures 27,899$ 115,045$ 67,000$ -$
Expenditure DetailPlanning & Development Department - CDBG Fund
121
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Miscellaneous
Grants/Donations 27,899 115,045 67,000 -
Total Other Expenditures 27,899 115,045 67,000 -
Total Expenditures 27,899$ 115,045$ 67,000$ -$
Expenditure DetailOperations Division - CDBG Fund
122
123
- Secured grant funding for improvements at Jaycee Park and Danahy Park
- Completed Recreation Center Roof and HVAC Replacements
- Maintained or increased program participation at the Recreation Center
- Continue to make improvements to the Recreation Center facility in order to provide a better service to residents
- Utilize staff resources to best provide maintenance and service within the park system, specifically as related to
Northwest Open Space and E.B. Rains Jr. Memorial Park
Category/Measure2010 2011 2012
Forecast2013
Forecast
# of park acres maintained 337 337 337 337
# of miles of trails maintained 28 28 28 28
Recreation Center attendance 200,000 200,000 200,000 200,000
Number of registered program participants 21,500 21,500 21,500 21,500
Recreation & Cultural Services cost recovery 48% 48% 48% 48%
Activity Measures
Parks, Recreation, & CultureAmanda Peterson, Director of Parks, Recreation, & Culture
Department Description
The Department of Parks, Recreation and Cultural Services offers recreational and leisure services, and maintains parks, right-of-waysand open spaces. Divisions within Parks, Recreation and Cultural Services include Parks Maintenance & Operations, Aquatics, Youth &Marketing, Operations, Fitness & Sports, Theatre, Culture and Senior Programs.
2012 Achievements
Goals & Objectives
124
Fund(s) Budget FTE
General Fund 3,346,554$ 46.07
Conservation Trust Fund 340,000 -
CDBG Fund - -
Capital Projects Fund 286,122 -
Water & Wastewater Fund - -
Stormwater Fund - -
Sanitation Fund - -
Total 3,972,676 46.07
Division/Program(s) Budget FTE
Park Operations 1,384,716$ 16.00
Recreation Operations 1,961,838 30.07
Capital Improvement Projects 626,122 -
Total 3,972,676 46.07
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Staff - Full Time Equivalency (FTE)* 45.72 46.11 46.11 46.07
Parks, Recreation, & Culture
EXPENDITURE SUMMARY
2013 BUDGET SUMMARY BY DIVISION
2013 BUDGET SUMMARY BY FUND
45.50
45.60
45.70
45.80
45.90
46.00
46.10
46.20
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
2011AuditedAmounts
2012Year-EndForecast
2013AdoptedBudget
FT
E
Exp
end
itu
res
EXPENDITURE & FULL TIME EQUIVALENCY
Total ExpendituresFull Time Equivilancy (FTE)
Expenditures:
Personnel 2,411,968$ 2,490,078$ 2,476,592$ 2,580,609$
Purchased Services 249,695 269,643 290,897 289,440
Supplies/Non-Capital Equipment 430,990 399,219 402,235 388,939
Capital Outlay 1,582,297 2,594,841 2,609,411 709,679
Miscellaneous 17,254 1,975 3,351 4,009
Contingency - - - -
Total Expenditures 4,692,204$ 5,755,756$ 5,782,486$ 3,972,676$
125
Amount
33,609$
20,861
14,389
13,980
35,000
31,746
8,200
7,500
7,200
3,000
Theatre Stage Curtain Replacement and Maintenance 3,800
Theatre Anchor System 2,400
850
Recreation - NRC Operations Administration Gym Curtain Replacement 6,000
Recreation - Senior Services Refrigerator 2,611
Children's Programs Day Camp Supplies & Admissions Cost Increase 7,034
Aqua Zumba (Revenue Offset $4,125) 3,500
201,680$
2013 BUDGET PACKAGES
1. Personnel Market Adjustment (2% Maximum)
2. Personnel Step Allowance (2% Maximum)
3. Worker's Compensation Premium Increase
4. Medical/Dental Insurance Premium Increase
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
Theatre Riggings Maintenance
Theatre Training for Marketing Coordinator/Technical Coordinator
Theatre Sound System Overhaul (Phase II)
Vehicle Replacement - Unit 534 Parks Division Truck
Equipment - Parks Division Chipper
Equipment - Parks Division Overseeder
I-25 Right-of-Way Mowing Service
126
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 1,716,312 1,793,951 1,744,429 1,839,795
Seasonal/Temporary Wages 165,979 151,524 150,909 141,467
Overtime 21,742 8,000 23,569 24,000
Stipend 32,758 - - -
Allowances 6,152 6,180 6,561 6,180
Medicare 26,184 27,952 24,105 28,475
Workers Compensation 34,906 33,777 35,084 56,407
Retirement Contributions 128,981 141,080 129,979 150,916
Medical Benefits 266,740 315,409 348,222 319,693
Life/Disability Benefits 12,214 12,205 13,734 13,676
Post-Employment Benefits - - - -
Total Personnel 2,411,968 2,490,078 2,476,592 2,580,609
Purchased Services
Professional Services - 1,100 700 4,435
Technical Services 9,525 9,650 9,650 9,650
General Services 96,990 106,259 122,604 107,568
Property Services 79,882 92,197 88,821 92,800
Communication Services 49,161 50,182 51,498 53,992
Training/Registration 4,183 5,559 5,966 9,295
Mileage/Travel 53 196 196 200
Rentals/Leases 9,901 4,500 11,462 11,500
Total Purchased Services 249 695 269 643 290 897 289 440
Parks, Recreation, & Culture Department - All Funds
Expenditure Detail
Total Purchased Services 249,695 269,643 290,897 289,440
Supplies/Non-Capital Equipment
Office Supplies 2,374 2,862 2,744 2,860
Technology Supplies 6,312 4,427 5,000 6,500
Operating Supplies 223,103 197,109 228,475 200,626
Inventory Supplies 11,726 12,519 11,333 12,500
Non-Capital Equipment 22,863 8,800 8,000 16,400
Gas/Electricity 119,704 138,067 112,470 117,859
Motor Vehicle Fuels 44,908 35,435 34,213 32,194
Total Supplies/Non-Capital Equipment 430,990 399,219 402,235 388,939
Capital Outlay
Capital Equipment - 267,085 266,785 83,557
Capital Improvement Projects 1,582,297 2,327,756 2,342,626 626,122
Total Capital Outlay 1,582,297 2,594,841 2,609,411 709,679
Miscellaneous
Dues/Fees 1,973 1,975 2,601 3,009
Bad Debt Expense 15,281 - 750 1,000
Total Other Expenditures 17,254 1,975 3,351 4,009
Total Expenditures 4,692,204$ 5,755,756$ 5,782,486$ 3,972,676$
127
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 1,716,312 1,793,951 1,744,429 1,839,795
Seasonal/Temporary Wages 165,979 151,524 150,909 141,467
Overtime 21,742 8,000 23,569 24,000
Stipend 32,758 - - -
Allowances 6,152 6,180 6,561 6,180
Medicare 26,184 27,952 24,105 28,475
Workers Compensation 34,906 33,777 35,084 56,407
Retirement Contributions 128,981 141,080 129,979 150,916
Medical Benefits 266,740 315,409 348,222 319,693
Life/Disability Benefits 12,214 12,205 13,734 13,676
Total Personnel 2,411,968 2,490,078 2,476,592 2,580,609
Purchased Services
Professional Services - 1,100 700 4,435
Technical Services 9,525 9,650 9,650 9,650
General Services 96,990 106,259 122,604 107,568
Property Services 79,882 92,197 88,821 92,800
Communication Services 49,161 50,182 51,498 53,992
Training/Registration 4,183 5,559 5,966 9,295
Mileage/Travel 53 196 196 200
Rentals/Leases 9,901 4,500 11,462 11,500
Total Purchased Services 249,695 269,643 290,897 289,440
Parks, Recreation, & Culture Department - General Fund
Expenditure Detail
Supplies/Non-Capital Equipment
Office Supplies 2,374 2,862 2,744 2,860
Technology Supplies 6,312 4,427 5,000 6,500
Operating Supplies 223,103 197,109 228,475 200,626
Inventory Supplies 11,726 12,519 11,333 12,500
Non-Capital Equipment 22,863 8,800 8,000 16,400
Gas/Electricity 119,704 138,067 112,470 117,859
Motor Vehicle Fuels 44,908 35,435 34,213 32,194
Total Supplies/Non-Capital Equipment 430,990 399,219 402,235 388,939
Capital Outlay
Capital Equipment - 267,085 266,785 83,557
Total Capital Outlay - 267,085 266,785 83,557
Miscellaneous
Dues/Fees 1,973 1,975 2,601 3,009
Bad Debt Expense 15,281 - 750 1,000
Total Other Expenditures 17,254 1,975 3,351 4,009
Total Expenditures 3,109,907$ 3,428,000$ 3,439,860$ 3,346,554$
128
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 688,875 725,670 689,568 751,500
Seasonal/Temporary Wages 89,394 88,695 75,000 45,884
Overtime 16,323 8,000 20,507 20,800
Stipend 13,009 - - -
Allowances 5,552 5,580 5,962 5,580
Medicare 10,410 11,542 9,338 11,298
Workers Compensation 12,661 12,793 10,876 19,337
Retirement Contributions 62,085 63,879 61,688 65,277
Medical Benefits 133,816 158,177 152,050 155,517
Life/Disability Benefits 5,933 6,331 6,587 6,565
Total Personnel 1,038,058 1,080,667 1,031,576 1,081,758
Purchased Services
Professional Services - 500 250 -
Property Services 52,740 56,582 56,500 60,000
Communication Services 9,655 9,169 11,560 11,680
Training/Registration 842 1,500 1,500 1,500
Rentals/Leases 2,027 - 2,650 2,700
Total Purchased Services 65,264 67,751 72,460 75,880
Supplies/Non-Capital Equipment
Office Supplies 4 - - -
Operating Supplies 114 147 97 602 99 584 103 384
Expenditure DetailPark Operations Division - General Fund
Operating Supplies 114,147 97,602 99,584 103,384
Non-Capital Equipment 9,300 - - -
Gas/Electricity 15,759 22,007 17,102 17,359
Motor Vehicle Fuels 44,205 34,881 33,357 31,389
Total Supplies/Non-Capital Equipment 183,415 154,490 150,043 152,132
Capital Outlay
Capital Equipment - 259,085 259,085 74,946
Total Capital Outlay - 259,085 259,085 74,946
Total Expenditures 1,286,737$ 1,561,993$ 1,513,164$ 1,384,716$
129
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 1,027,437 1,068,281 1,054,861 1,088,295
Seasonal/Temporary Wages 76,585 62,829 75,909 95,583
Overtime 5,419 - 3,062 3,200
Stipend 19,749 - - -
Allowances 600 600 599 600
Medicare 15,774 16,410 14,767 17,177
Workers Compensation 22,245 20,984 24,208 37,070
Retirement Contributions 66,896 77,201 68,291 85,639
Medical Benefits 132,924 157,232 196,172 164,176
Life/Disability Benefits 6,281 5,874 7,147 7,111
Total Personnel 1,373,910 1,409,411 1,445,016 1,498,851
Purchased Services
Professional Services - 600 450 4,435
Technical Services 9,525 9,650 9,650 9,650
General Services 96,990 106,259 122,604 107,568
Property Services 27,142 35,615 32,321 32,800
Communication Services 39,506 41,013 39,938 42,312
Training/Registration 3,341 4,059 4,466 7,795
Mileage/Travel 53 196 196 200
Rentals/Leases 7,874 4,500 8,812 8,800
Total Purchased Services 184,431 201,892 218,437 213,560
Expenditure DetailRecreation Operations Division - General Fund
Supplies/Non-Capital Equipment
Office Supplies 2,370 2,862 2,744 2,860
Technology Supplies 6,312 4,427 5,000 6,500
Operating Supplies 108,956 99,507 128,891 97,242
Inventory Supplies 11,726 12,519 11,333 12,500
Non-Capital Equipment 13,563 8,800 8,000 16,400
Gas/Electricity 103,945 116,060 95,368 100,500
Motor Vehicle Fuels 703 554 856 805
Total Supplies/Non-Capital Equipment 247,575 244,729 252,192 236,807
Capital Outlay
Capital Equipment - 8,000 7,700 8,611
Total Capital Outlay - 8,000 7,700 8,611
Miscellaneous
Dues/Fees 1,973 1,975 2,601 3,009
Bad Debt Expense 15,281 - 750 1,000
Total Other Expenditures 17,254 1,975 3,351 4,009
Total Expenditures 1,823,170$ 1,866,007$ 1,926,696$ 1,961,838$
130
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Capital Outlay
Capital Improvement Projects 509,348 1,192,485 1,192,485 340,000
Total Capital Outlay 509,348 1,192,485 1,192,485 340,000
Total Expenditures 509,348$ 1,192,485$ 1,192,485$ 340,000$
Parks, Recreation, & Culture Department - Conservation Trust Fund
Expenditure Detail
131
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Capital Outlay
Capital Improvement Projects 509,348 1,192,485 1,192,485 340,000
Total Capital Outlay 509,348 1,192,485 1,192,485 340,000
Total Expenditures 509,348$ 1,192,485$ 1,192,485$ 340,000$
Expenditure DetailCapital Improvement Projects Division - Conservation Trust Fund
132
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Capital Outlay
Capital Improvement Projects 1,072,949 1,135,271 1,150,141 286,122
Total Capital Outlay 1,072,949 1,135,271 1,150,141 286,122
Total Expenditures 1,072,949$ 1,135,271$ 1,150,141$ 286,122$
Parks, Recreation, & Culture Department - Capital Projects Fund
Expenditure Detail
133
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Capital Outlay
Capital Improvement Projects 1,072,949 1,135,271 1,150,141 286,122
Total Capital Outlay 1,072,949 1,135,271 1,150,141 286,122
Total Expenditures 1,072,949$ 1,135,271$ 1,150,141$ 286,122$
Expenditure DetailCapital Improvement Projects Division - Capital Projects Fund
134
135
- Northglenn PD exposure in social and multi-media to include Facebook, Twitter and video messages.
- Northglenn PD began the LEXIPOL Policy & Procedure Dept. Manual Change
- Northglenn PD decreased excess evidence by over 20% and accounted for 100% on Evidence Audit-All Drugs and Money
- Northglenn PD Relocated Spare Equipment from current storage areas to new storage-increased officer safety
and increased efficiency at Property/Evidence Storage locations
- NPD Goal-10% Increase on Neighborhood and Business Watch Programs
- NPD Goal-Roll Out Daily Briefing Trainings on Dept. Policy & Procedures Manual to all staff
- Begin the process for State Accreditation
- Statistics on Crime Rates appear to be on Target with 2011 numbers-2013's Objective will be to stay within a target range
of + or - 5%
Category/Measure2010 2011 2012
Forecast2013
Forecast
Calls for Service 45,846 46,373 45,000 45,500
Incident Reports Processed 5,906 5,442 5,100 5,100
# of Arrests 2,877 2,574 2,600 2,600
# of Traffic Accidents Reported 1,195 1,109 1,100 1,100
Municipal Summons Issued 15,347 8,958 8,300 9,000
Activity Measures
PoliceJames May, Police Chief
Department Description
2012 Achievements
Goals & Objectives
The Northglenn Police Department is a full service municipal law enforcement agency consisting of three primary divisions: Administration, Patrol and Support. Each is managed by a Division Commander.
• The Administrative Division consists of the Office of the Chief of Police, the Training Unit, the Professional Standards Unit and the Operational Analysis and Community Impact Unit (Crime and Management Analysis). • The Patrol Division provides 24 hour per day, seven days per week uniformed officer response to emergency and non-emergency calls for service, directed patrol, crime prevention, school safety and security, traffic accident response and traffic enforcement. The Patrol Division also provides tactical intervention with a SWAT element, Community Relations Section and includes Animal Control. • The Support Division consists of the Investigations Unit, the Property/Evidence Unit, the Records Unit and the Victim Services Unit.
Enhanced 911, dispatch and records management services are provided by contract with the Adams County Communications Center.
136
Fund(s) Budget FTE
General Fund 8,076,483$ 82.50
Conservation Trust Fund - -
CDBG Fund - -
Capital Projects Fund - -
Water & Wastewater Fund - -
Stormwater Fund - -
Sanitation Fund - -
Total 8,076,483 82.50
Division/Program(s) Budget FTE
Administration 1,031,369$ 16.50
Support Operations 1,719,306 12.00
Patrol Division 5,146,490 52.00
Animal Control 179,318 2.00
Total 8,076,483 82.50
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Staff - Full Time Equivalency (FTE)* 82.00 82.50 82.50 82.50
Police
EXPENDITURE SUMMARY
2013 BUDGET SUMMARY BY DIVISION
2013 BUDGET SUMMARY BY FUND
81.70
81.80
81.90
82.00
82.10
82.20
82.30
82.40
82.50
$6,600,000
$6,800,000
$7,000,000
$7,200,000
$7,400,000
$7,600,000
$7,800,000
$8,000,000
$8,200,000
2011AuditedAmounts
2012Year-EndForecast
2013AdoptedBudget
FT
E
Exp
end
itu
res
EXPENDITURE & FULL TIME EQUIVALENCY
Total ExpendituresFull Time Equivilancy (FTE)
Expenditures:
Personnel 5,976,193$ 6,446,184$ 6,062,322$ 6,832,307$
Purchased Services 702,367 837,884 815,502 820,971
Supplies/Non-Capital Equipment 267,391 272,234 286,920 269,805
Capital Outlay 185,488 195,400 195,400 150,000
Miscellaneous 1,739 3,400 3,550 3,400
Contingency - - - -
Total Expenditures 7,133,178$ 7,755,102$ 7,363,694$ 8,076,483$
Amount
238,527$
17,367
35,782
31,571
50,000
50,000
50,000
2,500
1,300
477,047$
2013 BUDGET PACKAGES
1. Personnel Market Adjustment (6% Maximum)
2. Personnel Step Allowance (2% Maximum)
3. Worker's Compensation Premium Increase
4. Medical/Dental Insurance Premium Increase
5. Vehicle Replacement - Unit 232 Crown Victoria Patrol Car
7.
8.
9.
Vehicle Replacement - Unit 234 Crown Victoria Patrol Car
Vehicle Replacement - Unit 244 Crown Victoria Patrol Car
6.
Non-Capital Equipment Replacement - Commercial Paper Shredder
Adams County Shelter Cost Increase
137
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 4,393,135 4,827,205 4,451,648 5,056,114
Seasonal/Temporary Wages 24,034 - 29,356 -
Overtime 263,466 225,400 241,564 235,305
Stipend 82,627 - - -
Allowances 41,428 38,496 44,383 36,552
Medicare 62,756 70,202 65,402 73,490
Workers Compensation 80,242 79,389 83,533 138,849
Retirement Contributions 407,088 432,650 411,293 458,163
Medical Benefits 533,584 666,756 638,682 719,792
Life/Disability Benefits 87,833 106,086 96,461 114,042
Total Personnel 5,976,193 6,446,184 6,062,322 6,832,307
Purchased Services
Professional Services 168,681 152,429 152,674 150,755
Technical Services 68,633 65,400 65,557 65,400
General Services 38,736 42,000 42,000 43,300
Property Services 35,877 30,110 32,033 31,010
Communication Services 321,116 433,700 448,076 453,845
Training/Registration 56,464 92,033 54,250 62,500
Mileage/Travel 299 2,300 1,000 1,000
Rentals/Leases 12,561 19,912 19,912 13,161
Total Purchased Services 702,367 837,884 815,502 820,971
Expenditure DetailPolice Department - All Funds
Supplies/Non-Capital Equipment
Office Supplies 19,595 23,924 23,924 21,924
Technology Supplies 18,344 2,000 17,122 5,292
Operating Supplies 73,286 77,622 72,030 78,094
Non-Capital Equipment 46,706 57,450 59,789 54,650
Gas/Electricity 1,616 986 1,903 4,310
Motor Vehicle Fuels 107,844 110,252 112,152 105,535
Total Supplies/Non-Capital Equipment 267,391 272,234 286,920 269,805
Capital Outlay
Capital Equipment 185,488 195,400 195,400 150,000
Total Capital Outlay 185,488 195,400 195,400 150,000
Miscellaneous
Dues/Fees 1,739 3,400 3,550 3,400
Total Other Expenditures 1,739 3,400 3,550 3,400
Total Expenditures 7,133,178$ 7,755,102$ 7,363,694$ 8,076,483$
138
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 4,393,135 4,827,205 4,451,648 5,056,114
Seasonal/Temporary Wages 24,034 - 29,356 -
Overtime 263,466 225,400 241,564 235,305
Stipend 82,627 - - -
Allowances 41,428 38,496 44,383 36,552
Medicare 62,756 70,202 65,402 73,490
Workers Compensation 80,242 79,389 83,533 138,849
Retirement Contributions 407,088 432,650 411,293 458,163
Medical Benefits 533,584 666,756 638,682 719,792
Life/Disability Benefits 87,833 106,086 96,461 114,042
Total Personnel 5,976,193 6,446,184 6,062,322 6,832,307
Purchased Services
Professional Services 168,681 152,429 152,674 150,755
Technical Services 68,633 65,400 65,557 65,400
General Services 38,736 42,000 42,000 43,300
Property Services 35,877 30,110 32,033 31,010
Communication Services 321,116 433,700 448,076 453,845
Training/Registration 56,464 92,033 54,250 62,500
Mileage/Travel 299 2,300 1,000 1,000
Rentals/Leases 12,561 19,912 19,912 13,161
Total Purchased Services 702,367 837,884 815,502 820,971
Police Department - General Fund
Expenditure Detail
Supplies/Non-Capital Equipment
Office Supplies 19,595 23,924 23,924 21,924
Technology Supplies 18,344 2,000 17,122 5,292
Operating Supplies 73,286 77,622 72,030 78,094
Non-Capital Equipment 46,706 57,450 59,789 54,650
Gas/Electricity 1,616 986 1,903 4,310
Motor Vehicle Fuels 107,844 110,252 112,152 105,535
Total Supplies/Non-Capital Equipment 267,391 272,234 286,920 269,805
Capital Outlay
Capital Equipment 185,488 195,400 195,400 150,000
Total Capital Outlay 185,488 195,400 195,400 150,000
Miscellaneous
Dues/Fees 1,739 3,400 3,550 3,400
Total Other Expenditures 1,739 3,400 3,550 3,400
Total Expenditures 7,133,178$ 7,755,102$ 7,363,694$ 8,076,483$
139
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 283,815 881,205 192,481 196,737
Overtime 2,753 7,900 7,900 7,900
Stipend 4,394 - - -
Allowances 1,776 3,048 1,614 1,584
Medicare 1,533 12,823 1,506 2,876
Workers Compensation 2,756 7,545 1,769 2,890
Retirement Contributions 27,977 78,895 18,575 18,993
Medical Benefits 17,490 129,138 15,676 16,200
Life/Disability Benefits 1,754 8,712 1,366 1,769
Total Personnel 344,248 1,129,266 240,887 248,949
Purchased Services
Professional Services 23,135 147,429 147,429 143,755
Technical Services 2,004 65,400 65,400 65,400
General Services - 2,000 2,000 2,000
Property Services 1,784 30,110 30,110 31,010
Communication Services - 432,500 432,500 438,270
Training/Registration 944 68,133 32,610 61,000
Mileage/Travel 65 2,300 1,000 1,000
Rentals/Leases - 11,334 11,334 4,583
Total Purchased Services 27,932 759,206 722,383 747,018
Supplies/Non Capital Equipment
Administration Division - General Fund
Expenditure Detail
Supplies/Non-Capital Equipment
Office Supplies - 22,724 22,724 20,724
Technology Supplies - 2,000 2,000 2,000
Operating Supplies 7,998 2,978 2,978 2,978
Non-Capital Equipment - 6,500 6,500 6,500
Total Supplies/Non-Capital Equipment 7,998 34,202 34,202 32,202
Capital Outlay
Capital Equipment - 195,400 195,400 -
Total Capital Outlay - 195,400 195,400 -
Miscellaneous
Dues/Fees 392 3,200 3,200 3,200
Total Other Expenditures 392 3,200 3,200 3,200
Total Expenditures 380,570$ 2,121,274$ 1,196,072$ 1,031,369$
140
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 1,035,416 816,543 1,067,878 1,208,867
Seasonal/Temporary Wages 24,034 - 29,356 -
Overtime 65,345 66,000 66,000 66,000
Stipend 18,922 - - -
Allowances 9,894 7,536 11,127 8,040
Medicare 13,794 11,602 14,328 17,294
Workers Compensation 13,619 14,657 14,047 25,442
Retirement Contributions 92,869 75,749 97,500 109,069
Medical Benefits 124,355 98,749 156,577 167,479
Life/Disability Benefits 14,574 16,773 15,861 18,934
Total Personnel 1,412,822 1,107,609 1,472,674 1,621,125
Purchased Services
Professional Services 144,646 - 245 -
Technical Services 66,357 - 157 -
General Services 1,108 - - -
Property Services 33,779 - 1,789 -
Communication Services 320,186 - 12,476 12,476
Training/Registration 54,765 22,400 20,140 -
Mileage/Travel 234 - - -
Rentals/Leases 7,980 4,100 4,100 4,100
Total Purchased Services 629,055 26,500 38,907 16,576
Expenditure DetailSupport Operations Division - General Fund
Total Purchased Services 629,055 26,500 38,907 16,576
Supplies/Non-Capital Equipment
Office Supplies 19,569 - - -
Technology Supplies 4,490 - - -
Operating Supplies 58,635 47,592 42,000 48,064
Non-Capital Equipment 14,062 11,900 11,900 14,400
Gas/Electricity 1,616 986 1,903 4,310
Motor Vehicle Fuels 10,868 10,198 15,761 14,831
Total Supplies/Non-Capital Equipment 109,240 70,676 71,564 81,605
Capital Outlay
Property/Rights - - - -
Capital Equipment 179,828 - - -
Capital Improvement Projects - - - -
Total Capital Outlay 179,828 - - -
Miscellaneous
Dues/Fees 1,347 - 150 -
Total Other Expenditures 1,347 - 150 -
Total Expenditures 2,332,292$ 1,204,785$ 1,583,295$ 1,719,306$
141
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 2,994,113 3,038,002 3,104,722 3,560,841
Overtime 189,650 150,000 166,164 159,405
Stipend 57,556 - - -
Allowances 29,054 27,912 30,811 26,928
Medicare 46,241 44,451 48,372 52,020
Workers Compensation 62,978 56,168 66,742 108,894
Retirement Contributions 279,072 269,775 287,836 322,456
Medical Benefits 378,345 419,837 446,225 515,991
Life/Disability Benefits 70,777 79,777 78,389 92,532
Total Personnel 4,107,786 4,085,922 4,229,261 4,839,067
Purchased Services
Professional Services 190 - - -
General Services (350) - - -
Property Services 314 - 134 -
Communication Services 51 500 2,400 2,399
Training/Registration 150 1,000 1,000 1,000
Rentals/Leases 4,471 4,078 4,078 4,078
Total Purchased Services 4,826 5,578 7,612 7,477
Supplies/Non-Capital Equipment
Office Supplies 26 1,000 1,000 1,000
Technology Supplies 13 854 15 122 3 292
Expenditure DetailPatrol Division - General Fund
Technology Supplies 13,854 - 15,122 3,292
Operating Supplies 5,642 26,052 26,052 26,052
Non-Capital Equipment 31,699 38,650 40,989 33,150
Motor Vehicle Fuels 92,578 96,559 91,872 86,452
Total Supplies/Non-Capital Equipment 143,799 162,261 175,035 149,946
Capital Outlay
Capital Equipment 5,660 - - 150,000
Total Capital Outlay 5,660 - - 150,000
Total Expenditures 4,262,071$ 4,253,761$ 4,411,908$ 5,146,490$
142
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 79,791 91,455 86,567 89,669
Overtime 5,718 1,500 1,500 2,000
Stipend 1,755 - - -
Allowances 704 - 831 -
Medicare 1,188 1,326 1,196 1,300
Workers Compensation 889 1,019 975 1,623
Retirement Contributions 7,170 8,231 7,382 7,645
Medical Benefits 13,394 19,032 20,204 20,122
Life/Disability Benefits 728 824 845 807
Total Personnel 111,337 123,387 119,500 123,166
Purchased Services
Professional Services 710 5,000 5,000 7,000
Technical Services 272 - - -
General Services 37,978 40,000 40,000 41,300
Communication Services 879 700 700 700
Training/Registration 605 500 500 500
Rentals/Leases 110 400 400 400
Total Purchased Services 40,554 46,600 46,600 49,900
Supplies/Non-Capital Equipment
Office Supplies - 200 200 200
Operating Supplies 1 011 1 000 1 000 1 000
Expenditure DetailAnimal Control Division - General Fund
Operating Supplies 1,011 1,000 1,000 1,000
Non-Capital Equipment 945 400 400 600
Motor Vehicle Fuels 4,398 3,495 4,519 4,252
Total Supplies/Non-Capital Equipment 6,354 5,095 6,119 6,052
Miscellaneous
Dues/Fees - 200 200 200
Total Other Expenditures - 200 200 200
Total Expenditures 158,245$ 175,282$ 172,419$ 179,318$
143
- Utilities - Completed the Wastewater Utility Master Plan Update.
- Engineering - Implementation (75%) of City Works asset management software and in-house work order format
for tracking annual work programs.
- Sanitation - Implementation of curbside recycling completed.
- Fleet - Implement new Fleet Software management platform.
- Sanitation - Implement (pending regulations) e-waste program.
- Engineering - Complete Pavement Condition survey of City roadways.
- Operations - Complete full utilization of City Works Asset Management software platform.
Category/Measure2010 2011 2012
Forecast2013
Forecast
Water Distribution System (# of Miles) 127 127 127 127
Sewer Collection System (# of Miles) 101 101 101 101
Storm Drainage System (# of Miles) 23 23 23 23
Roadway Network (# of Miles) 105 105 105 105
Waste Hauled to Landfill (Tons) 18,000 15,500 15,250 14,500
Waste Hauled to Recycling (Tons) 500 750 1,230 1,300
Activity Measures
Public WorksDavid Willett, Director of Public Works
Department Description
The Public Works Department is responsible for the capital improvements, maintenance and repair of the City's transportation and utilityinfrastructure, public buildings and city-owned fleet and machinery. The Department also manages and operates a water treatmentplant and a wastewater treatment plant, and the City's trash collection and recycling activities.
2012 Achievements
Goals & Objectives
144
Fund(s) Budget FTE
General Fund 2,129,480$ 15.10
Conservation Trust Fund - -
CDBG Fund - -
Capital Projects Fund 1,055,333 -
Water & Wastewater Fund 10,399,450 41.70
Stormwater Fund 225,190 1.00
Sanitation Fund 1,681,861 10.20
Total 15,491,314 68.00
Division/Program(s) Budget FTE
Administration/Operations 349,636$ 2.00
Facilities 323,246 3.00
Fleet 525,491 4.00
Streets 713,077 8.00
Engineering 1,060,183 5.00
Water Operations 967,570 6.50
Lab Operations 413,404 4.00
Electrical & Mechanical 639,987 5.00
Distribution & Collection 1,110,985 9.00
Water Resources Operations 989,900 5.00
Wastewater Operations 1,420,484 4.50
Industrial Pre-Treatment 70,372 1.00
Stormwater Operations 110,190 1.00
Sanitation Operations 1,558,572 10.00
Public Works
2013 BUDGET SUMMARY BY DIVISION
2013 BUDGET SUMMARY BY FUND
67.70
67.75
67.80
67.85
67.90
67.95
68.00
68.05
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
2011AuditedAmounts
2012Year-EndForecast
2013AdoptedBudget
FT
E
Exp
end
itu
res
EXPENDITURE & FULL TIME EQUIVALENCY
Total Expenditures
Full Time Equivilancy (FTE)
Capital Improvement Projects 5,238,217 -
Total 15,491,314 68.00
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Staff - Full Time Equivalency (FTE)* 67.80 67.80 67.80 68.00
Expenditures:
Personnel 4,579,948$ 4,837,262$ 4,738,090$ 5,039,354$
Purchased Services 1,170,765 1,329,575 1,428,986 1,607,650
Supplies/Non-Capital Equipment 3,037,911 2,924,472 2,864,571 2,819,691
Capital Outlay 3,428,994 9,363,295 6,481,430 5,994,469
Miscellaneous 26,785 29,900 30,423 30,150
Contingency - - - -
Total Expenditures 12,244,403$ 18,484,504$ 15,543,500$ 15,491,314$
EXPENDITURE SUMMARY
145
Amount
68,701$
29,674
26,983
25,578
0.2 FTE Increase Laboratory Technician to Full-Time (Salary, Market, Merit Included) 9,408
Equipment Replacement - Fleet Services Roof and Evaporative Cooler 80,000
Equipment Replacement - Unit 140 Air Compressor 17,000
Equipment Replacement - Fleet Services Vehicle Lift 10,000
Equipment Replacement - Unit 749 Snow Plow 17,000
Equipment Replacement - M&O South Gate Operator replacement 5,000
Equipment Replacement - Facilities Maintenance Roof Top HVAC 14,000
Equipment Replacement - Booster Motor Variable Frequency Drive 15,000
Equipment Replacement - Booster Pump and Motor 40,000
Equipment Replacement - Motor Control Valve at the Booster Station 11,000
Equipment Replacement - Drainage Pump Station Pump 12,000
Equipment Replacement - Station E Pump 17,000
Equipment Replacement - Lift Station G Backup Generator/Automatic Transfer Switch 38,500
Equipment Replacement - Ultraviolet (UV) Disinfection Lamp 24,000
Vehicle Replacement - Unit 170 Roll-off Trash Truck 125,000
Equipment Replacement - Automate Trash Truck Arm 15,000
Vehicle Replacement - Unit 132 Rear Load Trash Truck 230,000
830,844$
16.
17.
Personnel Step Allowance (2% Maximum)
Worker's Compensation Premium Increase
Medical/Dental Insurance Premium Increase
20.
19.
21.
2013 BUDGET PACKAGES
1. Personnel Market Adjustment (2% Maximum)
18.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
146
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 3,464,133 3,614,896 3,587,411 3,768,847
Seasonal/Temporary Wages - 32,148 - 43,003
Overtime 67,782 87,938 73,232 65,750
Stipend 65,766 - - -
Allowances 31,588 32,750 34,265 30,408
Medicare 40,540 52,048 41,867 54,405
Workers Compensation 70,440 73,591 78,476 105,968
Retirement Contributions 317,515 325,556 322,983 345,337
Medical Benefits 491,872 586,464 565,737 592,398
Life/Disability Benefits 30,312 31,871 34,119 33,238
Total Personnel 4,579,948 4,837,262 4,738,090 5,039,354
Purchased Services
Professional Services 347,134 340,875 442,805 266,900
Technical Services 70,133 79,100 77,600 107,000
General Services 57,854 95,500 95,000 99,700
Property Services 611,883 735,750 736,203 1,054,250
Repair/Maintenance Services (3,104) - 1,500 -
Communication Services 60,084 39,250 40,714 46,600
Training/Registration 12,197 17,500 16,450 14,750
Mileage/Travel 86 200 100 100
Rentals/Leases 14,498 21,400 18,614 18,350
Total Purchased Services 1,170,765 1,329,575 1,428,986 1,607,650
Supplies/Non-Capital Equipment
Expenditure DetailPublic Works Department - All Funds
Office Supplies 9,452 15,000 15,800 14,000
Technology Supplies 1,589 3,000 2,865 3,200
Operating Supplies 1,330,106 1,023,000 1,221,536 923,000
Chemicals/Compounds 1,415 10,000 - 300,000
Maintenance Supplies (16,695) - - -
Repair Supplies 348 - - -
Construction Materials (1,190) - - -
Inventory Supplies 224,968 222,000 100,000 72,000
Uniforms/Clothing 12,423 18,500 13,050 18,300
Non-Capital Equipment 94,940 37,000 30,425 -
Gas/Electricity 1,218,124 1,372,982 1,292,821 1,312,215
Motor Vehicle Fuels 162,431 222,990 188,074 176,976
Total Supplies/Non-Capital Equipment 3,037,911 2,924,472 2,864,571 2,819,691
Capital Outlay
Property/Rights - 114,674 114,674 -
Capital Equipment 535,552 680,000 680,000 756,252
Capital Improvement Projects 2,893,442 8,568,621 5,686,756 5,238,217
Total Capital Outlay 3,428,994 9,363,295 6,481,430 5,994,469
Miscellaneous
Dues/Fees (1,645) 4,900 5,423 5,150
Community Incentive 28,430 25,000 25,000 25,000
Total Other Expenditures 26,785 29,900 30,423 30,150
Total Expenditures 12,244,403$ 18,484,504$ 15,543,500$ 15,491,314$
147
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 721,252 732,656 738,544 758,001
Seasonal/Temporary Wages - 16,074 - -
Overtime 16,580 15,250 15,000 12,750
Stipend 13,781 - - -
Allowances 7,705 7,500 7,925 7,500
Medicare 8,233 10,583 8,344 10,717
Workers Compensation 18,134 16,726 17,176 21,521
Retirement Contributions 63,424 63,358 63,317 67,735
Medical Benefits 126,175 150,281 131,766 144,592
Life/Disability Benefits 6,426 6,389 6,840 6,606
Total Personnel 981,710 1,018,817 988,912 1,029,422
Purchased Services
Professional Services 5,280 625 15,825 3,400
Technical Services 5,225 3,000 3,000 12,750
General Services 27 - - -
Property Services 126,384 143,750 150,250 145,750
Repair/Maintenance Services (165,213) (160,371) (158,871) (160,371)
Communication Services 12,078 6,300 12,550 12,850
Training/Registration 502 2,250 2,000 2,250
Rentals/Leases 1,820 1,750 1,050 1,250
Total Purchased Services (13,897) (2,696) 25,804 17,879
Supplies/Non-Capital Equipment
Public Works Department - General Fund
Expenditure Detail
pp p q p
Office Supplies 1,799 5,000 5,000 5,000
Technology Supplies 1,500 - 615 1,200
Operating Supplies 334,017 267,500 307,500 262,000
Maintenance Supplies (773) - - -
Repair Supplies 188 - - -
Construction Materials (1,190) - - -
Uniforms/Clothing 3,068 5,500 4,550 5,500
Non-Capital Equipment 4,174 - 1,425 -
Gas/Electricity 551,667 638,053 628,570 637,999
Motor Vehicle Fuels 18,318 85,883 37,705 35,480
Total Supplies/Non-Capital Equipment 912,768 1,001,936 985,365 947,179
Capital Outlay
Capital Equipment 336,216 78,500 78,500 133,500
Total Capital Outlay 336,216 78,500 78,500 133,500
Miscellaneous
Dues/Fees 690 1,500 1,500 1,500
Total Other Expenditures 690 1,500 1,500 1,500
Total Expenditures 2,217,487$ 2,098,057$ 2,080,081$ 2,129,480$
148
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 49,314 50,408 49,899 51,901
Stipend 788 - - -
Medicare 707 731 703 753
Workers Compensation 60 72 61 92
Retirement Contributions 4,342 4,370 4,318 4,490
Medical Benefits 5,019 5,709 5,832 6,037
Life/Disability Benefits 496 460 540 473
Total Personnel 60,726 61,750 61,353 63,746
Purchased Services
Professional Services 100 - - -
Property Services 162 250 250 250
Communication Services 376 300 300 -
Total Purchased Services 638 550 550 250
Supplies/Non-Capital Equipment
Office Supplies 684 5,000 5,000 5,000
Operating Supplies 3,186 - - -
Gas/Electricity 116,380 126,427 109,024 110,660
Total Supplies/Non-Capital Equipment 120,250 131,427 114,024 115,660
Miscellaneous
Dues/Fees - 1,000 1,000 1,000
Total Other Expenditures - 1,000 1,000 1,000
Administration/Operations Division - General Fund
Expenditure Detail
p
Total Expenditures 181,614$ 194,727$ 176,927$ 180,656$
149
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 92,990 92,391 94,067 95,738
Overtime 1,977 4,500 3,500 2,000
Stipend 1,666 - - -
Allowances 612 612 662 612
Medicare 837 1,233 838 1,281
Workers Compensation 2,446 1,672 1,791 2,954
Retirement Contributions 8,287 8,221 8,218 8,550
Medical Benefits 12,883 14,390 15,072 15,216
Life/Disability Benefits 750 765 820 795
Total Personnel 122,448 123,784 124,968 127,146
Purchased Services
Professional Services 178 125 125 200
Property Services 27,076 8,500 20,000 10,500
Repair/Maintenance Services - - 1,500 -
Communication Services 1,305 1,500 1,500 1,850
Training/Registration 267 500 250 250
Rentals/Leases 45 1,000 500 500
Total Purchased Services 28,871 11,625 23,875 13,300
Supplies/Non-Capital Equipment
Office Supplies 8 - - -
Operating Supplies 33,517 20,000 30,000 15,000
Uniforms/Clothing 730 1,000 750 1,000
Expenditure DetailFacilities Division - General Fund
g
Non-Capital Equipment 3,174 - 1,425 -
Motor Vehicle Fuels 4,870 5,098 5,264 4,954
Total Supplies/Non-Capital Equipment 42,299 26,098 37,439 20,954
Capital Outlay
Capital Equipment 24,449 17,500 17,500 9,500
Total Capital Outlay 24,449 17,500 17,500 9,500
Total Expenditures 218,067$ 179,007$ 203,782$ 170,900$
150
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 218,166 219,198 224,460 223,065
Overtime 1,586 4,000 4,000 4,000
Stipend 4,104 - - -
Allowances 2,424 2,424 2,523 2,424
Medicare 2,439 3,039 2,507 3,095
Workers Compensation 6,862 4,314 6,919 3,892
Retirement Contributions 19,356 19,828 19,756 20,189
Medical Benefits 37,990 42,543 44,557 44,976
Life/Disability Benefits 1,846 1,868 2,014 1,900
Total Personnel 294,773 297,214 306,736 303,541
Purchased Services
Professional Services 185 200 200 200
Technical Services - - - 7,500
Property Services 32,670 50,000 45,000 50,000
Repair/Maintenance Services (165,213) (160,371) (160,371) (160,371)
Communication Services 1,505 1,500 1,250 1,500
Training/Registration - - - 1,000
Rentals/Leases 261 250 250 250
Total Purchased Services (130,592) (108,421) (113,671) (99,921)
Supplies/Non-Capital Equipment
Office Supplies 54 - - -
Technology Supplies 1,500 - 615 -
Fleet Division - General Fund
Expenditure Detail
gy pp
Operating Supplies 104,400 70,000 100,000 70,000
Repair Supplies 188 - - -
Uniforms/Clothing 419 1,500 800 1,500
Motor Vehicle Fuels (26,146) 44,597 - -
Total Supplies/Non-Capital Equipment 80,415 116,097 101,415 71,500
Capital Outlay
Capital Equipment - - - 90,000
Total Capital Outlay - - - 90,000
Total Expenditures 244,596$ 304,890$ 294,480$ 365,120$
151
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 276,649 299,634 299,476 314,372
Overtime 12,947 6,750 7,500 6,750
Stipend 5,541 - - -
Allowances 4,200 4,464 4,740 4,464
Medicare 3,005 4,317 3,280 4,531
Workers Compensation 8,086 10,050 7,832 13,722
Retirement Contributions 24,574 25,257 25,014 27,943
Medical Benefits 65,284 82,061 60,464 63,371
Life/Disability Benefits 2,577 2,655 2,782 2,783
Total Personnel 402,863 435,188 411,088 437,936
Purchased Services
Professional Services 410 300 500 500
General Services 27 - - -
Property Services 7,484 15,000 10,000 15,000
Communication Services 2,503 3,000 3,000 3,000
Training/Registration - 250 250 250
Rentals/Leases 1,514 500 300 500
Total Purchased Services 11,938 19,050 14,050 19,250
Supplies/Non-Capital Equipment
Operating Supplies 192,483 175,000 175,000 175,000
Maintenance Supplies (773) - - -
Construction Materials (1,190) - - -
Expenditure DetailStreets Division - General Fund
( )
Uniforms/Clothing 1,919 3,000 3,000 3,000
Gas/Electricity - - - -
Motor Vehicle Fuels 35,987 33,315 30,703 28,891
Total Supplies/Non-Capital Equipment 229,426 211,315 208,703 206,891
Capital Outlay
Capital Equipment 311,767 61,000 61,000 34,000
Total Capital Outlay 311,767 61,000 61,000 34,000
Total Expenditures 955,994$ 726,553$ 694,841$ 698,077$
152
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 84,133 71,025 70,642 72,925
Seasonal/Temporary Wages - 16,074 - -
Overtime 70 - - -
Stipend 1,682 - - -
Allowances 469 - - -
Medicare 1,245 1,263 1,016 1,057
Workers Compensation 680 618 573 861
Retirement Contributions 6,865 5,682 6,011 6,563
Medical Benefits 4,999 5,578 5,841 14,992
Life/Disability Benefits 757 641 684 655
Total Personnel 100,900 100,881 84,767 97,053
Purchased Services
Professional Services 4,407 - 15,000 2,500
Technical Services 5,225 3,000 3,000 5,250
Property Services 58,992 70,000 75,000 70,000
Communication Services 6,389 - 6,500 6,500
Training/Registration 235 1,500 1,500 750
Total Purchased Services 75,248 74,500 101,000 85,000
Supplies/Non-Capital Equipment
Office Supplies 1,053 - - -
Technology Supplies - - - 1,200
Operating Supplies 431 2,500 2,500 2,000
Expenditure DetailEngineering Division - General Fund
p g pp
Gas/Electricity 435,287 511,626 519,546 527,339
Motor Vehicle Fuels 3,607 2,873 1,738 1,635
Total Supplies/Non-Capital Equipment 440,378 516,999 523,784 532,174
Miscellaneous
Dues/Fees 690 500 500 500
Total Other Expenditures 690 500 500 500
Total Expenditures 617,216$ 692,880$ 710,051$ 714,727$
153
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Capital Outlay
Capital Improvement Projects 204,844 345,156 345,156 -
Total Capital Outlay 204,844 345,156 345,156 -
Total Expenditures 204,844$ 345,156$ 345,156$ -$
Expenditure DetailPublic Works Department - CDBG Fund
154
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Capital Outlay
Capital Improvement Projects 204,844 345,156 345,156 -
Total Capital Outlay 204,844 345,156 345,156 -
Total Expenditures 204,844$ 345,156$ 345,156$ -$
Expenditure DetailCapital Improvement Projects Division - CDBG Fund
155
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Capital Outlay
Capital Improvement Projects 1,903,370 2,933,960 2,607,365 1,055,333
Total Capital Outlay 1,903,370 2,933,960 2,607,365 1,055,333
Total Expenditures 1,903,370$ 2,933,960$ 2,607,365$ 1,055,333$
Expenditure DetailPublic Works Department - Capital Projects Fund
156
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Capital Outlay
Capital Improvement Projects 1,903,370 2,933,960 2,607,365 1,055,333
Total Capital Outlay 1,903,370 2,933,960 2,607,365 1,055,333
Total Expenditures 1,903,370$ 2,933,960$ 2,607,365$ 1,055,333$
Expenditure DetailCapital Improvement Projects Division - Capital Projects Fund
157
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 2,133,596 2,278,264 2,245,450 2,386,377
Seasonal/Temporary Wages - 16,074 - 34,120
Overtime 37,309 54,688 40,232 35,000
Stipend 40,452 - - -
Allowances 19,397 20,378 21,590 19,644
Medicare 25,814 32,637 26,942 34,457
Workers Compensation 37,754 40,752 43,964 57,694
Retirement Contributions 195,506 203,177 201,393 216,005
Medical Benefits 281,010 340,444 344,714 350,293
Life/Disability Benefits 18,572 20,038 21,436 21,004
Total Personnel 2,789,410 3,006,452 2,945,721 3,154,594
Purchased Services
Professional Services 339,589 340,250 426,790 263,500
Technical Services 64,908 76,100 74,600 94,250
General Services 57,827 94,500 94,000 98,700
Property Services 289,861 357,000 367,253 648,500 Repair/Maintenance Services 61,338 70,570 70,570 70,570
Communication Services 33,898 23,550 23,864 24,000
Training/Registration 10,381 14,250 13,450 11,750
Mileage/Travel 86 200 100 100
Rentals/Leases 10,487 14,000 14,314 9,300
Total Purchased Services 868,375 990,420 1,084,941 1,220,670
S li /N C it l E i t
Public Works Department - Water & Wastewater Fund
Expenditure Detail
Supplies/Non-Capital Equipment
Office Supplies 7,631 9,000 9,800 8,000
Technology Supplies 89 3,000 2,250 2,000
Operating Supplies 971,218 733,000 886,536 638,500
Chemicals/Compounds 1,415 10,000 - 300,000
Maintenance Supplies (15,922) - - -
Repair Supplies 160 - - -
Uniforms/Clothing 7,905 10,000 5,500 9,800
Non-Capital Equipment 90,766 37,000 29,000 -
Gas/Electricity 660,029 726,019 653,184 662,983
Motor Vehicle Fuels 40,427 40,892 42,261 39,767
Total Supplies/Non-Capital Equipment 1,763,718 1,568,911 1,628,531 1,661,050
Capital Outlay
Property/Rights - 114,674 114,674 -
Capital Equipment 109,024 357,500 357,500 252,752
Capital Improvement Projects 785,228 4,161,694 1,606,424 4,082,884
Total Capital Outlay 894,252 4,633,868 2,078,598 4,335,636
Miscellaneous
Dues/Fees (3,928) 2,250 2,773 2,500
Community Incentive 28,430 25,000 25,000 25,000
Total Other Expenditures 24,502 27,250 27,773 27,500
Total Expenditures 6,340,257$ 10,226,901$ 7,765,564$ 10,399,450$
158
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 98,628 100,816 99,798 103,802
Stipend 1,576 - - -
Medicare 1,416 1,462 1,406 1,506
Workers Compensation 120 144 122 184
Retirement Contributions 8,684 8,740 8,636 8,980
Medical Benefits 10,038 11,418 11,664 12,074
Life/Disability Benefits 992 920 1,080 946
Total Personnel 121,454 123,500 122,706 127,492
Purchased Services
Professional Services 145 - 390 -
Property Services 162 - 253 -
Communication Services 339 - 1,014 -
Rentals/Leases 1,759 - 2,086 -
Total Purchased Services 2,405 - 3,743 -
Supplies/Non-Capital Equipment
Office Supplies - 9,000 9,800 8,000
Operating Supplies 310 - 1,536 -
Total Supplies/Non-Capital Equipment 310 9,000 11,336 8,000
Total Expenditures 124,169$ 132,500$ 137,785$ 135,492$
Expenditure DetailAdministration/Operations Division - Water & Wastewater Fund
159
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 92,890 92,391 94,066 95,738
Overtime 1,977 4,500 4,500 2,000
Stipend 1,666 - - -
Allowances 612 612 662 612
Medicare 838 1,233 838 1,281
Workers Compensation 1,762 1,672 1,791 2,954
Retirement Contributions 8,287 8,221 8,218 8,550
Medical Benefits 12,883 14,390 15,072 15,216
Life/Disability Benefits 750 765 820 795
Total Personnel 121,665 123,784 125,967 127,146
Purchased Services
Property Services 7,734 13,000 13,000 6,000
Communication Services 12,103 1,500 1,500 1,700
Rentals/Leases - 500 500 500
Total Purchased Services 19,837 15,000 15,000 8,200
Supplies/Non-Capital Equipment
Operating Supplies 4,096 7,500 7,500 7,500
Non-Capital Equipment 885 1,000 1,500 -
Total Supplies/Non-Capital Equipment 5,141 8,500 9,000 7,500
Capital Outlay
Capital Equipment 14,619 17,500 17,500 9,500
Facilities Division - Water & Wastewater Fund
Expenditure Detail
p q p
Total Capital Outlay 14,619 17,500 17,500 9,500
Total Expenditures 161,262$ 164,784$ 167,467$ 152,346$
160
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Purchased Services
Repair/Maintenance Services 61,338 70,570 70,570 70,570
Total Purchased Services 61,338 70,570 70,570 70,570
Total Expenditures 61,338$ 70,570$ 70,570$ 70,570$
Expenditure DetailFleet Division - Water & Wastewater Fund
161
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 214,247 221,492 210,021 237,386
Seasonal/Temporary Wages - 16,074 - 34,120
Overtime 232 - 232 -
Stipend 4,312 - - -
Allowances 1,763 1,200 820 -
Medicare 3,093 3,461 2,900 3,934
Workers Compensation 1,702 1,696 1,710 3,204
Retirement Contributions 19,278 18,838 17,180 19,390
Medical Benefits 21,954 25,338 29,769 32,674
Life/Disability Benefits 1,914 2,014 2,092 2,148
Total Personnel 268,495 290,113 264,724 332,856
Purchased Services
Professional Services - - - 2,500
Technical Services - 3,600 3,600 5,250
Communication Services 1,933 2,500 1,500 1,500
Training/Registration 625 1,500 1,500 750
Rentals/Leases 2,468 2,500 2,500 -
Total Purchased Services 5,026 10,100 9,100 10,000
Supplies/Non-Capital Equipment
Office Supplies 458 - - -
Operating Supplies 2,608 3,000 3,000 2,000
Total Supplies/Non-Capital Equipment 3,066 3,000 3,000 2,000
Expenditure DetailEngineering Division - Water & Wastewater Fund
pp p q p
Miscellaneous
Dues/Fees 330 600 600 600
Total Other Expenditures 330 600 600 600
Total Expenditures 276,917$ 303,813$ 277,424$ 345,456$
162
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 329,931 340,614 344,182 365,876
Overtime 5,368 12,000 4,500 7,500
Stipend 6,530 - - -
Allowances 4,848 4,848 5,047 4,848
Medicare 4,283 4,967 4,413 5,332
Workers Compensation 6,949 7,878 7,199 10,756
Retirement Contributions 31,442 31,005 32,314 35,354
Medical Benefits 47,223 52,732 55,240 55,752
Life/Disability Benefits 2,942 3,041 3,286 3,269
Total Personnel 439,516 457,085 456,181 488,687
Purchased Services
Professional Services 604 10,000 8,900 500
Technical Services 11,179 30,000 30,000 30,000
General Services 6,476 12,000 12,000 12,000
Property Services 8,546 11,500 11,500 11,500
Communication Services 3,367 2,200 3,000 3,000
Training/Registration 2,946 2,000 2,500 2,500
Rentals/Leases 564 3,000 1,400 500
Total Purchased Services 33,682 70,700 69,300 60,000
Supplies/Non-Capital Equipment
Office Supplies 5,304 - - -
Technology Supplies - 1,000 1,000 1,000
Expenditure DetailWater Operations Division - Water & Wastewater Fund
gy pp
Operating Supplies 168,566 150,000 175,000 150,000
Maintenance Supplies (15,922) - - -
Uniforms/Clothing 1,476 3,000 1,000 3,000
Non-Capital Equipment 27,262 10,000 10,000 -
Gas/Electricity 202,565 229,813 193,913 196,822
Motor Vehicle Fuels 2,050 1,366 1,659 1,561
Total Supplies/Non-Capital Equipment 391,301 395,179 382,572 352,383
Capital Outlay
Capital Equipment 23,029 104,000 104,000 66,000
Total Capital Outlay 23,029 104,000 104,000 66,000
Miscellaneous
Dues/Fees (7,924) 250 433 500
Total Other Expenditures (7,924) 250 433 500
Total Expenditures 879,604$ 1,027,214$ 1,012,486$ 967,570$
163
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 215,871 219,339 223,751 224,566
Stipend 4,305 - - -
Allowances 1,229 1,142 1,330 2,424
Medicare 3,158 3,196 3,218 3,292
Workers Compensation 3,350 3,717 3,498 4,837
Retirement Contributions 20,107 20,054 21,162 20,559
Medical Benefits 14,901 16,734 17,148 11,786
Life/Disability Benefits 1,971 1,978 2,256 2,021
Total Personnel 264,892 266,160 272,363 269,485
Purchased Services
Technical Services 19,146 18,000 12,000 18,000
General Services 42,347 65,500 65,000 67,000
Property Services 1,382 2,000 2,000 2,000
Communication Services 1,774 1,500 2,000 2,200
Training/Registration 935 2,500 2,500 2,500
Rentals/Leases 1,266 - 578 1,000
Total Purchased Services 66,850 89,500 84,078 92,700
Supplies/Non-Capital Equipment
Operating Supplies 46,352 42,000 42,000 48,000
Uniforms/Clothing 626 1,500 500 1,000
Non-Capital Equipment 3,052 500 - -
Motor Vehicle Fuels 1,513 1,220 1,508 1,419
Expenditure DetailLab Operations Division - Water & Wastewater Fund
Total Supplies/Non-Capital Equipment 52,135 45,220 44,008 50,419
Capital Outlay
Capital Equipment 5,033 35,000 35,000 -
Total Capital Outlay 5,033 35,000 35,000 -
Miscellaneous
Dues/Fees 397 800 800 800
Total Other Expenditures 397 800 800 800
Total Expenditures 389,307$ 436,680$ 436,249$ 413,404$
164
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 331,456 329,646 333,887 336,236
Overtime 6,873 12,300 7,000 7,500
Stipend 6,104 - - -
Allowances 2,058 2,040 2,227 2,040
Medicare 2,658 4,518 2,606 4,618
Workers Compensation 6,624 7,170 9,226 9,308
Retirement Contributions 31,156 30,340 30,906 30,982
Medical Benefits 49,898 57,408 58,490 60,686
Life/Disability Benefits 2,762 2,808 3,000 2,870
Total Personnel 439,589 446,230 447,342 454,240
Purchased Services
Technical Services - 2,000 2,000 1,000
Property Services 18,398 12,500 12,500 12,500
Communication Services 2,799 4,300 4,100 3,600
Training/Registration 218 1,500 1,300 1,000
Rentals/Leases 1,094 2,000 1,750 1,500
Total Purchased Services 22,509 22,300 21,650 19,600
Supplies/Non-Capital Equipment
Office Supplies 225 - - -
Operating Supplies 108,475 100,000 100,000 90,000
Chemicals/Compounds 1,415 - - -
Uniforms/Clothing 1,824 1,000 800 1,000
Expenditure DetailElectrical & Mechanical Division - Water & Wastewater Fund
g
Non-Capital Equipment 32,095 17,500 17,500 -
Motor Vehicle Fuels 8,668 9,807 8,127 7,647
Total Supplies/Non-Capital Equipment 152,702 128,307 126,427 98,647
Capital Outlay
Capital Equipment 66,343 30,000 30,000 67,500
Total Capital Outlay 66,343 30,000 30,000 67,500
Total Expenditures 681,143$ 626,837$ 625,419$ 639,987$
165
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 326,942 425,086 396,279 440,106
Overtime 17,706 14,000 18,000 14,000
Stipend 6,154 - - -
Allowances 2,893 4,872 4,368 4,872
Medicare 4,051 5,976 5,055 6,192
Workers Compensation 7,704 8,588 10,608 11,518
Retirement Contributions 29,290 36,846 34,455 38,680
Medical Benefits 63,830 87,380 90,643 92,372
Life/Disability Benefits 2,784 3,700 3,712 3,844
Total Personnel 461,354 586,448 563,120 611,584
Purchased Services
Professional Services 95 250 500 500
Technical Services - - 6,000 15,000
Property Services (4,804) 95,000 55,000 95,000
Communication Services 5,600 4,550 5,550 6,000
Training/Registration 1,485 2,000 2,000 2,000
Rentals/Leases 1,621 1,400 700 2,700
Total Purchased Services 3,997 103,200 69,750 121,200
Supplies/Non-Capital Equipment
Office Supplies 293 - - -
Technology Supplies - 1,000 250 1,000
Operating Supplies 183,546 375,000 505,000 275,000
Distribution & Collection Division - Water & Wastewater Fund
Expenditure Detail
p g pp
Uniforms/Clothing 1,931 2,500 2,500 2,500
Gas/Electricity 69,276 68,769 72,193 73,276
Motor Vehicle Fuels 24,449 25,170 27,816 26,175
Total Supplies/Non-Capital Equipment 279,495 472,439 607,759 377,951
Capital Outlay
Capital Equipment - 16,000 16,000 -
Total Capital Outlay - 16,000 16,000 -
Miscellaneous
Dues/Fees - 250 250 250
Total Other Expenditures - 250 250 250
Total Expenditures 744,846$ 1,178,337$ 1,256,879$ 1,110,985$
166
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 207,758 242,339 183,853 261,017
Overtime 3,968 - 3,000 1,000
Stipend 3,630 - - -
Allowances 1,224 1,224 1,325 1,224
Medicare 3,014 3,533 2,647 3,803
Workers Compensation 2,836 3,492 2,767 6,123
Retirement Contributions 19,700 21,923 17,209 24,859
Medical Benefits 36,966 49,266 39,444 42,486
Life/Disability Benefits 1,842 2,184 1,834 2,349
Total Personnel 280,938 323,961 252,079 342,861
Purchased Services
Professional Services 332,606 310,000 400,000 250,000
Technical Services 10,950 - - -
Property Services 244,477 200,000 250,000 250,000
Communication Services 3,233 3,000 3,000 3,000
Training/Registration 2,313 500 500 500
Mileage/Travel 86 - - -
Rentals/Leases 1,510 500 700 500
Total Purchased Services 595,175 514,000 654,200 504,000
Supplies/Non-Capital Equipment
Office Supplies 709 - - -
Operating Supplies 5,632 20,000 15,000 30,000
Expenditure DetailWater Resources Operations Division - Water & Wastewater Fund
p g pp
Chemicals/Compounds - 10,000 - -
Uniforms/Clothing 546 - 200 300
Non-Capital Equipment 2,692 1,000 - -
Gas/Electricity 2,047 1,564 1,957 1,987
Total Supplies/Non-Capital Equipment 11,626 32,564 17,157 32,287
Capital Outlay
Property/Rights - 114,674 114,674 -
Capital Equipment - - - 85,752
Total Capital Outlay - 114,674 114,674 85,752
Miscellaneous
Dues/Fees 330 - 340 -
Community Incentive 28,430 25,000 25,000 25,000
Total Other Expenditures 28,760 25,000 25,340 25,000
Total Expenditures 916,499$ 1,010,199$ 1,063,450$ 989,900$
167
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 252,431 258,508 256,982 271,930
Overtime 786 9,888 2,000 2,000
Stipend 4,742 - - -
Allowances 2,839 2,832 2,972 2,424
Medicare 2,328 3,571 2,315 3,761
Workers Compensation 5,423 5,253 4,954 7,321
Retirement Contributions 22,621 23,367 23,432 24,673
Medical Benefits 22,970 25,778 26,868 27,247
Life/Disability Benefits 2,094 2,194 2,385 2,315
Total Personnel 316,234 331,391 321,908 341,671
Purchased Services
Professional Services 5,369 15,000 12,000 5,000
Technical Services 16,332 15,000 15,000 20,000
General Services 8,902 17,000 17,000 19,700
Property Services 13,966 23,000 23,000 271,500
Communication Services 2,750 4,000 2,200 3,000
Training/Registration 1,034 4,000 2,600 2,000
Mileage/Travel - 100 - -
Rentals/Leases 138 4,000 4,000 2,500
Total Purchased Services 48,491 82,100 75,800 323,700
Supplies/Non-Capital Equipment
Technology Supplies - 1,000 1,000 -
Expenditure DetailWastewater Operations Division - Water & Wastewater Fund
gy pp
Operating Supplies 450,438 35,000 35,000 35,000
Chemicals/Compounds - - - 300,000
Uniforms/Clothing 1,502 2,000 500 2,000
Non-Capital Equipment 24,334 5,000 - -
Gas/Electricity 386,141 425,873 385,121 390,898
Motor Vehicle Fuels 3,747 3,329 3,151 2,965
Total Supplies/Non-Capital Equipment 866,162 472,202 424,772 730,863
Capital Outlay
Capital Equipment - 155,000 155,000 24,000
Total Capital Outlay - 155,000 155,000 24,000
Miscellaneous
Dues/Fees 2,904 250 250 250
Total Other Expenditures 2,904 250 250 250
Total Expenditures 1,233,791$ 1,040,943$ 977,730$ 1,420,484$
168
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 63,442 48,033 102,631 49,720
Overtime 399 2,000 1,000 1,000
Stipend 1,433 - - -
Allowances 1,931 1,608 2,839 1,200
Medicare 975 720 1,544 738
Workers Compensation 1,284 1,142 2,089 1,489
Retirement Contributions 4,941 3,843 7,881 3,978
Medical Benefits 347 - 376 -
Life/Disability Benefits 521 434 971 447
Total Personnel 75,273 57,780 119,331 58,572
Purchased Services
Professional Services 770 5,000 5,000 5,000
Technical Services 7,301 7,500 6,000 5,000
General Services 102 - - -
Training/Registration 825 250 550 500
Mileage/Travel - 100 100 100
Rentals/Leases 67 100 100 100
Total Purchased Services 9,065 12,950 11,750 10,700
Supplies/Non-Capital Equipment
Office Supplies 50 - - -
Technology Supplies 89 - - -
Operating Supplies 1,195 500 2,500 1,000
Expenditure DetailIndustrial Pre-Treatment Division - Water & Wastewater Fund
p g pp
Non-Capital Equipment 446 2,000 - -
Total Supplies/Non-Capital Equipment 1,780 2,500 2,500 1,000
Miscellaneous
Dues/Fees 35 100 100 100
Total Other Expenditures 35 100 100 100
Total Expenditures 86,153$ 73,330$ 133,681$ 70,372$
169
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Capital Outlay
Capital Improvement Projects 785,228 4,161,694 1,606,424 4,082,884
Total Capital Outlay 785,228 4,161,694 1,606,424 4,082,884
Total Expenditures 785,228$ 4,161,694$ 1,606,424$ 4,082,884$
Capital Improvement Projects Division - Water & Wastewater Fund
Expenditure Detail
170
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 61,841 56,415 56,261 58,651
Overtime 82 - - -
Stipend 1,246 - - -
Allowances 1,268 1,200 1,199 -
Medicare 854 835 791 850
Workers Compensation 192 82 69 104
Retirement Contributions 5,432 5,077 5,063 5,865
Medical Benefits 1,843 - 376 5,893
Life/Disability Benefits 540 507 550 527
Total Personnel 73,298 64,116 64,309 71,890
Purchased Services
Professional Services 1,425 - - -
General Services - 1,000 1,000 1,000
Property Services 2,655 5,000 8,700 30,000
Communication Services 2,274 800 800 750
Training/Registration 1,115 750 750 500
Rentals/Leases 250 150 250 300
Total Purchased Services 7,719 7,700 11,500 32,550
Supplies/Non-Capital Equipment
Office Supplies 6 - - -
Operating Supplies 19,944 20,000 20,000 20,000
Total Supplies/Non-Capital Equipment 19,950 20,000 20,000 20,000
Expenditure DetailPublic Works Department - Stormwater Fund
pp p q p
Capital Outlay
Capital Equipment 90,312 - - -
Capital Improvement Projects - 1,127,811 1,127,811 100,000
Total Capital Outlay 90,312 1,127,811 1,127,811 100,000
Miscellaneous
Dues/Fees 1,410 750 750 750
Total Other Expenditures 1,410 750 750 750
Total Expenditures 192,689$ 1,220,377$ 1,224,370$ 225,190$
171
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 5,716 - - -
Overtime 82 - - -
Stipend 142 - - -
Allowances 68 - - -
Medicare 62 - - -
Workers Compensation 125 - - -
Retirement Contributions 360 - - -
Medical Benefits 1,496 - - -
Life/Disability Benefits 44 - - -
Total Personnel 8,095 - - -
Purchased Services
Professional Services 1,425 - - -
Communication Services 1,645 - - -
Total Purchased Services 3,070 - - -
Supplies/Non-Capital Equipment
Operating Supplies 14,954 15,000 15,000 15,000
Total Supplies/Non-Capital Equipment 14,954 15,000 15,000 15,000
Total Expenditures 26,119$ 15,000$ 15,000$ 15,000$
Expenditure DetailStreets Division - Stormwater Fund
172
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 56,125 56,415 56,261 58,651
Stipend 1,104 - - -
Allowances 1,200 1,200 1,199 -
Medicare 792 835 791 850
Workers Compensation 67 82 69 104
Retirement Contributions 5,072 5,077 5,063 5,865
Medical Benefits 347 - 376 5,893
Life/Disability Benefits 496 507 550 527
Total Personnel 65,203 64,116 64,309 71,890
Purchased Services
General Services - 1,000 1,000 1,000
Property Services 2,655 5,000 8,700 30,000
Communication Services 629 800 800 750
Training/Registration 1,115 750 750 500
Rentals/Leases 250 150 250 300
Total Purchased Services 4,649 7,700 11,500 32,550
Supplies/Non-Capital Equipment
Office Supplies 6 - - -
Operating Supplies 4,990 5,000 5,000 5,000
Total Supplies/Non-Capital Equipment 4,996 5,000 5,000 5,000
Capital Outlay
Expenditure DetailStormwater Operations Division - Stormwater Fund
p y
Capital Equipment 90,312 - - -
Total Capital Outlay 90,312 - - -
Miscellaneous
Dues/Fees 1,410 750 750 750
Total Other Expenditures 1,410 750 750 750
Total Expenditures 166,570$ 77,566$ 81,559$ 110,190$
173
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Capital Outlay
Capital Improvement Projects - 1,127,811 1,127,811 100,000
Total Capital Outlay - 1,127,811 1,127,811 100,000
Total Expenditures -$ 1,127,811$ 1,127,811$ 100,000$
Expenditure DetailCapital Improvement Projects Division - Stormwater Fund
174
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 547,444 547,561 547,156 565,818
Seasonal/Temporary Wages - - - 8,883
Overtime 13,811 18,000 18,000 18,000
Stipend 10,287 - - -
Allowances 3,218 3,672 3,551 3,264
Medicare 5,639 7,993 5,790 8,381
Workers Compensation 14,360 16,031 17,267 26,649
Retirement Contributions 53,153 53,944 53,210 55,732
Medical Benefits 82,844 95,739 88,881 91,620
Life/Disability Benefits 4,774 4,937 5,293 5,101
Total Personnel 735,530 747,877 739,148 783,448
Purchased Services
Professional Services 840 - 190 -
Property Services 192,983 230,000 210,000 230,000
Repair/Maintenance Services 100,771 89,801 89,801 89,801
Communication Services 11,834 8,600 3,500 9,000
Training/Registration 199 250 250 250
Rentals/Leases 1,941 5,500 3,000 7,500
Total Purchased Services 308,568 334,151 306,741 336,551
Supplies/Non-Capital Equipment
Office Supplies 16 1,000 1,000 1,000
Operating Supplies 4,927 2,500 7,500 2,500
Expenditure DetailPublic Works Department - Sanitation Fund
p g pp
Inventory Supplies 224,968 222,000 100,000 72,000
Uniforms/Clothing 1,450 3,000 3,000 3,000
Gas/Electricity 6,428 8,910 11,067 11,233
Motor Vehicle Fuels 103,686 96,215 108,108 101,729
Total Supplies/Non-Capital Equipment 341,475 333,625 230,675 191,462
Capital Outlay
Capital Equipment - 244,000 244,000 370,000
Total Capital Outlay - 244,000 244,000 370,000
Miscellaneous
Dues/Fees 183 400 400 400
Total Other Expenditures 183 400 400 400
Total Expenditures 1,385,756$ 1,660,053$ 1,520,964$ 1,681,861$
175
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 30,471 16,802 16,633 17,301
Stipend 263 - - -
Medicare 236 244 234 251
Workers Compensation 20 24 20 31
Retirement Contributions 1,447 1,457 1,439 1,496
Medical Benefits 1,673 1,903 1,944 2,013
Life/Disability Benefits 165 158 180 163
Total Personnel 34,275 20,588 20,450 21,255
Purchased Services
Professional Services 745 - 190 -
Total Purchased Services 745 - 190 -
Supplies/Non-Capital Equipment
Office Supplies - 1,000 1,000 1,000
Gas/Electricity 6,428 8,910 11,067 11,233
Total Supplies/Non-Capital Equipment 6,428 9,910 12,067 12,233
Total Expenditures 41,448$ 30,498$ 32,707$ 33,488$
Expenditure DetailAdministration/Operations Division - Sanitation Fund
176
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Purchased Services
Repair/Maintenance Services 100,771 89,801 89,801 89,801
Total Purchased Services 100,771 89,801 89,801 89,801
Total Expenditures 100,771$ 89,801$ 89,801$ 89,801$
Expenditure DetailFleet Division - Sanitation Fund
177
2011Audited
Amounts
2012AdoptedBudget
2012Year-EndForecast
2013AdoptedBudget
Personnel
Regular Wages 516,973 530,759 530,523 548,517
Seasonal/Temporary Wages - - - 8,883
Overtime 13,811 18,000 18,000 18,000
Stipend 10,024 - - -
Allowances 3,218 3,672 3,551 3,264
Medicare 5,403 7,749 5,556 8,130
Workers Compensation 14,340 16,007 17,247 26,618
Retirement Contributions 51,706 52,487 51,771 54,236
Medical Benefits 81,171 93,836 86,937 89,607
Life/Disability Benefits 4,609 4,779 5,113 4,938
Total Personnel 701,255 727,289 718,698 762,193
Purchased Services
Professional Services 95 - - -
Property Services 192,983 230,000 210,000 230,000
Communication Services 11,834 8,600 3,500 9,000
Training/Registration 199 250 250 250
Rentals/Leases 1,941 5,500 3,000 7,500
Total Purchased Services 207,052 244,350 216,750 246,750
Supplies/Non-Capital Equipment
Office Supplies 16 - - -
Operating Supplies 4,927 2,500 7,500 2,500
Inventory Supplies 224,968 222,000 100,000 72,000
Expenditure DetailSanitation Operations Division - Sanitation Fund
y pp
Uniforms/Clothing 1,450 3,000 3,000 3,000
Motor Vehicle Fuels 103,686 96,215 108,108 101,729
Total Supplies/Non-Capital Equipment 335,047 323,715 218,608 179,229
Capital Outlay
Capital Equipment - 244,000 244,000 370,000
Total Capital Outlay - 244,000 244,000 370,000
Miscellaneous
Dues/Fees 183 400 400 400
Total Other Expenditures 183 400 400 400
Total Expenditures 1,243,537$ 1,539,754$ 1,398,456$ 1,558,572$
178
Program Overview Capital Improvement Program The City of Northglenn’s Capital Improvement Program (CIP) identifies and provides a summary of all planned capital projects and corresponding funding sources for the ensuing five-year period. The 2013 budget includes $5,864,339 in capital improvement projects. In order to be included in the CIP, a project must meet the following requirements:
Total costs of the project are expected to meet or exceed $5,000. The resulting project will have a useful life of more than one year. The project will result in the creation of a new asset or the extension of an
existing asset’s useful life, value, and/or operational capacity During the preparation process, staff focused on setting priorities and identifying which projects or phases of projects could reasonably be accomplished within each year. Contractual obligations as well as funding limitations and needs were also considered in setting the priorities. Capital improvement projects are funded through a variety of sources including the use of reserves, restricted and designated revenues, debt financing, grant awards, and available operating revenues. All available current and estimated future resources were considered when identifying planned capital improvements. The forecasted costs of each capital project meet, but do not exceed, the limitations of the identified funding sources. The following pages provide a summary listing of the planned capital projects by fund. Each fund summary is then followed by individual project worksheets which provide project dates, total estimated costs, a brief description of the project, as well as any ongoing operating costs or savings associated with the project. Corresponding funding sources by project year are also presented. The City uses a system for rating the impact of capital projects on the operating budget once the projects is completed. Costs related to a capital project that might have an impact on current and/or future operating budget include additional staff, maintenance, or contractor operations. The amount of the operational impact is categorized in the following terms:
Positive – The project will either generate some revenue to offset expenses or actually reduce continued operating costs.
Negligible – The impact on operating expenditures is considered immaterial. It will generate less than $5,000 annually in increased operating expenditures. Ongoing operations and maintenance can be managed with existing staff and equipment.
Slight – The impact on operating expenditures will fall between $5,001 and $20,000 annually. Additional overtime, seasonal staff, purchased services, and/or equipment upgrades may be required to operate and maintain the capital once completed.
Moderate – The impact on operating expenditures will fall between $20,001 and $50,000 annually. An additional staff member and/or a piece of equipment may be required to operate and maintain the resulting capital asset.
High – The impact on operating expenditures will exceed $50,000 annually. Multiple additional staff, large equipment, and/or contracted services may be required to operate and maintain the resulting capital asset.
179
180
2012AdoptedBudget
2012Year-End Forecast
2012EstimatedCarry Over
2013AdoptedBudget
2014Estimate
2015Estimate
2016Estimate
2017Estimate
5-YearTotal Funding Source
Beginning Fund Balance 1,028,745$ 1,150,014$ 332,099$ 366,611$ 192,979$ 21,338$ 351,744$
Revenue Projections:
Lottery Proceeds 355,058$ 369,012$ 369,012$ 372,702$ 376,429$ 380,193$ 383,995$ 1,882,331$
Investment Earnings 7,411 5,558 5,500 3,666 1,930 213 3,517 14,826
Total 362,469 374,570 374,512 376,368 378,359 380,406 387,512 1,897,157
Capital Expenditures:
Greenway Trail Replacement 50,000 50,000 - 50,000 50,000 50,000 50,000 50,000 250,000 CTF
NRC Fire Code Compliance 38,500 38,500 - - - - - - - CTF
Recreation Center HVAC 897,985 897,985 - - - - - - - CTF
Sensory Playground Repair 10,000 10,000 - 40,000 - - - - 40,000 CTF
Jaycee Park Improvements 135,000 135,000 - - - - - - - CTF
Rec Center Flooring 61,000 61,000 - - - - - - - CTF
Locker Room Renovations - - - 200,000 - - - - 200,000 CTF
Parks Barn Replacement - - - 50,000 500,000 - - - 550,000 CTF
Recreation Center Pool Liner - - - - - 500,000 - - 500,000 CTF
Total Capital Expenditures 1,192,485 1,192,485 - 340,000 550,000 550,000 50,000 50,000 1,540,000
Ending Fund Balance 198,729$ 332,099$ 366,611$ 192,979$ 21,338$ 351,744$ 689,256$
Unassigned Fund Balance 198,729$ 332,099$ 366,611$ 192,979$ 21,338$ 351,744$ 689,256$
CAPITAL IMPROVEMENT PROGRAM SUMMARYConservation Trust Fund
181
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Conservation Trust Fund 50,000 50,000 50,000 50,000 50,000 250,000$
-
-
-
-
Total Revenue 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 250,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 50,000 50,000 50,000 50,000 50,000 250,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 250,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Greenway Trail Concrete Replacement Program
Project Dates: Ongoing Ongoing
Comprehensive Project Cost: $250,000.00
Project Rationale: Maintenance Program
X
Description/Justification:This is an annual program to maintain the Greenway Trails.
Degraded trail sections are documented by the Parks Department throughout the year. The Greenway Trails Concrete Replacement program replaces thesedegraded sections to maintain a safe, accessible, and aesthetically pleasing trail system.
Source of Funding:
Expenditures:
182
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Conservation Trust Fund 40,000 40,000$
-
-
-
-
Total Revenue 40,000$ -$ -$ -$ -$ 40,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 40,000 40,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 40,000$ -$ -$ -$ -$ 40,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Sensory Playground Repair
Project Dates: Jan-2013
Comprehensive Project Cost: $40,000.00
Project Rationale: Parks and Recreation Master Plan
X
Description/Justification:Renovation of the playground equipment at Sensory Park.
The playground equipment at the City’s parks is replaced on a periodic basis due to normal wear and tear, vandalism, and unavailable replacement parts.The playground equipment at Sensory Playground was last replaced in 2006. The typical life span of a park is 10 to 12 years, however as the City’s largestplayground, this park is highly utilized causing equipment to wear out prematurely. This project includes replacement of various play structures and other parkamenities. Not all of the playground equipment is anticipated for replacement in 2013. This project will allow for replacement of only worn pieces, extendingthe useful life of the playground. The type of playground equipment and park amenities will be selected through a public input process as is discussed in theParks and Recreation Master Plan. It is anticipated that this playground will benefit from multiple renovations in the years to come, rather than one completepark replacement.
Source of Funding:
Expenditures:
183
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Conservation Trust Fund 200,000 200,000$
-
-
-
-
Total Revenue 200,000$ -$ -$ -$ -$ 200,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 200,000 200,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 200,000$ -$ -$ -$ -$ 200,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Locker Room Renovations
Project Dates:
Comprehensive Project Cost: $200,000.00
Project Rationale: Facility Maintenance
X
Description/Justification:Renovation of the existing locker rooms at the Recreation Center.
This project is one of several improvements at the existing recreation center proposed to occur in the five year CIP. This project includes removing all interiorfixtures in both the men's and women's locker rooms, and renovating those spaces within the existing footprint. This includes new floor and wall tile,additional individual shower stalls, toilet and sink fixtures, partition walls, lighting and counter tops. The existing lockers are in good shape and will be reused.
Source of Funding:
Expenditures:
184
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Conservation Trust Fund 50,000 500,000 550,000$
-
-
-
-
Total Revenue 50,000$ 500,000$ -$ -$ -$ 550,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design 50,000 50,000
Construction 500,000 500,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 50,000$ 500,000$ -$ -$ -$ 550,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Parks Barn Replacement
Project Dates: Jan-2012
Comprehensive Project Cost: $550,000.00
Project Rationale: Facility Improvement
X
Description/Justification:Removal of existing parks storage area and replace with new storage and maintenance building
The existing parks barn/storage facility was originally constructed in 1950 by the school district for school busses. In 1996, the doors were re-sized and theelectric overhead door openers were installed. In 2000, North Metro Fire suggested that the building be removed, due to the lack of appropriate fire exits, andthe building was scheduled for demolition in 2004. This never occurred, and the building remained in use. In 2008, North Metro Fire again evaluated thebuilding, and required that all ignition sources and electric openers be removed. To meet this requirement, all gas lines and furnaces were removed at thattime. In addition to the safety concerns noted, the structure does not meet the current needs of the Parks Maintenance division. It lacks functional doors, andis not large enough to store the equipment used by the division. Both the roof and the siding have significant perforations, allowing for animals and water toenter the facility. This project includes the demolition and removal of the existing facility, and the design and construction of a new facility. The new facility isproposed to be approximately 50% larger than the existing facility and would include appropriate heating, electrical, and plumbing (ie. eye wash station, utilitysink) to meet the needs of the division.
Source of Funding:
Expenditures:
185
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Conservation Trust Fund 500,000 500,000$
-
-
-
-
Total Revenue -$ -$ 500,000$ -$ -$ 500,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 500,000 500,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ -$ 500,000$ -$ -$ 500,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Recreation Center Pool Liner
Project Dates: Jan-2015 Dec-2015
Comprehensive Project Cost: $500,000.00
Project Rationale: Facility Maintenance
X
Description/Justification:Replace the pool liner at the Recreation Center
The pool liner was installed in 1999 over the existing aluminum pool shell, rather than simply re-painting the pool as had been done in the past. At the time, aliner was marginally more expensive than painting, but provided nearly double the life expectancy of paint. The liner has been relatively maintenance freesince its installation, but is nearing its life expectancy of approximately 10-12 years. It is not leaking at this time but the edges are curling up, the color hasfaded out of it and it has lost it's elasticity. In addition to replacing the liner, it is recommended to conduct a structural assessment of the aluminum shell andthoroughly clean and descale the Skimmer Chase and the Deck Drain. The pool deck surface is also in need of a cleaning and resurfacing. This project isbudgeted at $500,000 due to the unknown condition of the aluminum shell. This figure would allow for some structural repair of the existing shell. If the shellis in better or worse condition than anticipated, this figure will increase or decrease accordingly. It is difficult to determine the condition of the aluminum shelluntil the liner has been removed.
Source of Funding:
Expenditures:
186
2012AdoptedBudget
2012Year-End Forecast
2012EstimatedCarry Over
2013AdoptedBudget
2014Estimate
2015Estimate
2016Estimate
2017Estimate
5-YearTotal Funding Source
Beginning Fund Balance -$ -$ -$ -$ -$ -$ -$
Revenue Projections:
CDBG Proceeds 460,201$ 412,156$ -$ 200,000$ 200,000$ -$ -$ 400,000$
Investment Earnings - - - - - - - -
Total 460,201 412,156 - 200,000 200,000 - - 400,000
Help for Homes Program 115,045$ 67,000$ -$ -$ 150,000$ 150,000$ -$ -$ 300,000$
Capital Expenditures:
Pedestrian Mobility 45,156 45,156 - - 50,000 50,000 - - 100,000 CDBG
Grange Hall Creek 300,000 300,000 - - - - - - - CDBG
Total Capital Expenditures 345,156 345,156 - - 50,000 50,000 - - 100,000
Ending Fund Balance -$ -$ -$ -$ -$ -$ -$
Unassigned Fund Balance -$ -$ -$ -$ -$ -$ -$
CAPITAL IMPROVEMENT PROGRAM SUMMARYCDBG Fund
187
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
CDBG Funding 50,000 50,000 100,000$
-
-
-
-
Total Revenue -$ 50,000$ 50,000$ -$ -$ 100,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 50,000 50,000 100,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ 50,000$ 50,000$ -$ -$ 100,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Pedestrian Mobility Program
Project Dates:
Comprehensive Project Cost: $100,000.00
Project Rationale: CDBG Concrete Improvements
X
Description/Justification:This maintenance program will replace damaged concrete in CDBG designated areas.
Instead of replacing a few damaged concrete locations annually through the annual streets resurfacing program, this Concrete Program will allow the City tofocus their efforts on a specific area. Centralizing the concrete improvements will save on mobilization costs and will provide a greater visual impact toresidents.
Source of Funding:
Expenditures:
188
189
2012AdoptedBudget
2012Year-End Forecast
2012EstimatedCarry Over
2013AdoptedBudget
2014Estimate
2015Estimate
2016Estimate
2017Estimate
5-YearTotal Funding Source
Beginning Fund Balance 3,181,796$ 3,936,774$ 5,194,366$ 8,063,680$ 7,024,015$ 10,280,494$ 13,699,580$
Revenue:
Property Tax (4.000 Mills) 945,941$ 945,941$ 958,129$ 967,710$ 977,387$ 987,161$ 997,033$ 4,887,420$
Sales/Use Tax (1/2%) 1,801,023 1,877,715 1,917,366 1,936,540 1,955,905 1,975,464 1,995,219 9,780,494
Open Space Tax (ADCOO) 218,684 228,150 228,150 230,432 232,736 235,063 237,414 1,163,795
Transportation Tax (ADCOT) 618,337 732,502 732,502 739,827 747,225 754,697 762,244 3,736,495
County Grant 635,000 662,931 161,122 - - - - 161,122
State Grant - - - - - - - -
Federal Grant - - - - - - - -
Investment Earnings 36,000 13,456 13,500 20,159 17,560 25,701 34,249 111,169
Miscellaneous Revenue - - - - - - - -
Transfers From General Fund 200,000 200,000 200,000 200,000 200,000 200,000 200,000 1,000,000
Total 4,454,985 4,660,695 4,210,769 4,094,668 4,130,813 4,178,086 4,226,159 20,840,495
4.000 Mill Funded Projects 1,464,260 1,233,405 36,000 280,000 4,120,000 - 250,000 - 4,686,000
1/2% Sales/Use Tax Funded Projects - - - - - - - - -
ADCOO Funded Projects 487,340 522,210 - 366,122 375,000 235,000 50,000 355,000 1,381,122
ADCOT Funded Projects 924,123 844,448 - 456,000 456,000 456,000 459,000 360,000 2,187,000
General Fund Projects 226,174 190,109 20,000 183,333 183,333 183,334 - 120,000 690,000
Grant Funded Projects 1,048,658 1,048,658 - - - - - - -
Total Capital Expenditures* 4,150,555 3,838,830 56,000 1,285,455 5,134,333 874,334 759,000 835,000 8,944,122
Ending Fund Balance 3,486,226$ 4,758,639$ 8,063,680$ 7,024,015$ 10,280,494$ 13,699,580$ 17,090,739$
Restrictions, Commitments, & Assignments:
4.000 Mill Restricted Fund Balance 166,687$ 404,259$ 1,046,388$ (2,105,902)$ (1,128,515)$ (391,354)$ 605,679$
1/2% Sales/Use Tax Restricted Balance 3,577,672 3,707,155 5,624,521 7,561,061 9,516,966 11,492,430 13,487,649
ADCOO Restricted Fund Balance 55,192 71,367 (66,605) (211,173) (213,437) (28,374) (145,960)
ADCOT Restricted Fund Balance 27,377 130,949 407,451 691,278 982,503 1,278,200 1,680,444
Committed For Skate Park - - - - - - -
Assigned Fund Balance - - - - - - - Unassigned Fund Balance (340,702)$ 444,909$ 1,051,925$ 1,088,751$ 1,122,977$ 1,348,678$ 1,462,927$
*See following page for project listing
CAPITAL IMPROVEMENT PROGRAM SUMMARYCapital Projects Fund
190
2012AdoptedBudget
2012Year-End Forecast
2012EstimatedCarry Over
2013AdoptedBudget
2014Estimate
2015Estimate
2016Estimate
2017Estimate
5-YearTotal Funding Source
Capital Expenditures:
Integrated Technology Plan 81,324 81,324 - - - - - - - GENERAL
Theatre Lighting Improvements - - - - 25,000 - - - 25,000 ADCOO
Skate Park 2,326 2,326 - - - - - - - ADCOO
Recreation Center HVAC 247,985 247,985 - - - - - - - ADCOO
Recreation Center HVAC 477,931 477,931 - - - - - - - GRANT
Emergency Park Repairs 25,000 25,000 - 25,000 25,000 25,000 25,000 25,000 125,000 ADCOO
Al Thomas Playground 12,029 12,029 - - - - - - - ADCOO
Jaycee Park Improvements 135,000 135,000 - - - - - - - GRANT
Irrigation Central Control 10,000 10,000 - 10,000 10,000 10,000 - 10,000 40,000 ADCOO
Danahy Playground Replace 57,392 109,870 - - - - - - - ADCOO
Danahy Park Improvement Grant 67,608 50,000 - 61,122 - - - - 61,122 GRANT
Rec Center Interior Paint 65,000 65,000 - - - - - - - ADCOO
Webster Lake Trail Stabili 35,000 15,000 20,000 - - - - - 20,000 GENERAL
Fox Run Playground Replacement - - - 170,000 - - - - 170,000 ADCOO
Larson Park Playground Replace - - - - 80,000 - - - 80,000 ADCOO
Recreation Center Theatre Seats - - - - 45,000 - - - 45,000 ADCOO
NWOS Facilities Improvements - - - - - 200,000 - - 200,000 ADCOO
Senior Playground - - - - - - 25,000 - 25,000 ADCOO
Theatre and Rec Center Marquee Replac - - - - - - - 120,000 120,000 ADCOO
Rec Restroom Renovation - - - - 165,000 - - - 165,000 ADCOO
Rec Classroom Cabinets Replacement - - - - 25,000 - - - 25,000 ADCOO
Citywide Fence Maintenance - - - - - - - 120,000 120,000 GENERAL
Kiwanis Bath House Renovation - - - - - - - 200,000 200,000 ADCOO
Residential Street Program 457,800 457,800 - 342,000 342,000 342,000 342,000 342,000 1,710,000 ADCOT
Traffic Signal Program 13,575 13,575 - 14,000 14,000 14,000 15,000 18,000 75,000 ADCOT
West 112th Ave Widening 101,500 101,500 - - - - - - - 4.000 MILLS
Grange Hall Creek Project 435,727 435,727 - 100,000 - - - - 100,000 GRANT
Fuel Tank Removal 12,350 13,018 - - - - - - - GENERAL
Traffic Signal Improvement 50,000 50,000 - 50,000 50,000 50,000 52,000 - 202,000 ADCOT
Concrete Program 52,748 52,748 - 50,000 50,000 50,000 50,000 - 200,000 ADCOT
East 112th Ave Expansion 116,508 366,508 - 280,000 4,120,000 - - - 4,400,000 4.000 MILLS
120th Ave Rehabilitation 996,252 765,397 36,000 - - - - - 36,000 4.000 MILLS
Huron Street Rehabilitation 250,000 - - - - - 250,000 - 250,000 4.000 MILLS
Washington & Muriel Signal 350,000 270,325 - - - - - - - ADCOT
Webster Lake Fence 65,000 48,267 - - - - - - - GENERAL
Economic Development Improvements 32,500 32,500 - - - - - - - GENERAL
TIGER HOV Lane - - - 183,333 183,333 183,334 - - 550,000 GENERAL
Total 4,150,555 3,838,830 56,000 1,285,455 5,134,333 874,334 759,000 835,000 8,944,122
CAPITAL IMPROVEMENT PROGRAM SUMMARYCapital Projects Fund (Project Listing)
191
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Open Space Tax (ADCOO) 25,000 25,000$
-
-
-
-
Total Revenue -$ 25,000$ -$ -$ -$ 25,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 25,000 25,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ 25,000$ -$ -$ -$ 25,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Theatre Lighting Improvements
Project Dates: Jan-2014 Dec-2014
Comprehensive Project Cost: $25,000.00
Project Rationale: Facility Maintenance
X
Description/Justification:Replacement of the existing lights and equipment in the theatre at the recreation center.
The lighting system was originally installed in the D. L .Parsons Theatre at the Recreation Center when it was constructed in 1975. There have been periodicadditions to the lighting inventory and some routine maintenance done on the entire lighting system throughout the years. This project would be to overhaulthe current lighting system and add LED functionality to the theatre as well as upgrade the current dimmers and computerized lighting console. This project isbeing proposed due to the age of the current system, lack of available replacement parts, environmental issues, and continued functionality of the theatre.
Source of Funding:
Expenditures:
192
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Open Space Tax (ADCOO) 25,000 25,000 25,000 25,000 25,000 125,000$
-
-
-
-
Total Revenue 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 125,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 25,000 25,000 25,000 25,000 25,000 125,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 125,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Emergency Park Equipment Repairs
Project Dates: Ongoing
Comprehensive Project Cost: $125,000.00 (5 year total)
Project Rationale: Emergency Facility Maintenance
X
Description/Justification:Emergency replacement of the playground equipment throughout the City.
The playground equipment at the City’s parks is replaced on a periodic basis due to normal wear and tear, vandalism, and unavailable replacement parts.However, in some instances the damaged equipment presents an unsafe condition and requires immediate removal. In the event a piece of equipment isdamaged, it is more likely that replacement parts will still be available if that component is replaced immediately. A delay of a year or two increases thelikelihood of complete equipment replacement due to unavailable parts and leaves facilities in an undesirable condition for park patrons. Funding for theEmergency Park Repairs will only be expended on an as needed basis. In the event little or no emergency equipment replacements are necessary in aspecific year, the funds would remain in the fund balance.
Source of Funding:
Expenditures:
193
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: Positive
No
2013 2014 2015 2016 2017 5 - Year Total
Open Space Tax (ADCOO) 10,000 10,000 10,000 10,000 40,000$
-
-
-
-
Total Revenue 10,000$ 10,000$ 10,000$ -$ 10,000$ 40,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 10,000 10,000 10,000 10,000 40,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 10,000$ 10,000$ 10,000$ -$ 10,000$ 40,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Irrigation System Central Control
Project Dates: Jan-2012 Dec-2015
Comprehensive Project Cost: $40,000.00
Project Rationale: Water Conservation
X
Description/Justification:Analyze the economic impacts and practicality of installing an irrigation central control system. If determined feasible, develop implementation plans for thecity parks.
In the event of an irrigation line break or during a large storm event, staff must shut numerous valves within a park in order to turn off the irrigation system. Anirrigation central control system would automate the system, allowing staff to respond to situations more quickly, in addition to conserving water. An irrigationcentral control system consists of a master control providing a single location to open or close irrigation valves. Central Control systems also include rainsensors that detect the quantity of rainfall and reduce the duration of watering accordingly. If the design shows potential for water savings and is costeffective, the design will be implemented throughout the park system over the next 5-10 years. Funding has been identified in the long term CIP Plan(ADCOO) to allow for installation of this system if it is determined to be appropriate.
Source of Funding:
Expenditures:
194
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Open Space Grant (ADCOO) 61,122 61,122$
-
-
-
-
Total Revenue 61,122$ -$ -$ -$ -$ 61,122$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 61,122 61,122
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 61,122$ -$ -$ -$ -$ 61,122$
Comprehensive Project Cost: $213,600.00
Project Rationale: Facility Maintenance
X
Description/Justification:Improvements to Danahy Park
The existing pavilion was repaired in 2010, through a volunteer effort. Additional work is still needed throughout the area, to include cracked and unevenconcrete, picnic tables and trash can enclosures.
2013 Grant funding allows for replacement of tennis court and poured-in-place playground surfacing.
Source of Funding:
Expenditures:
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Danahy Park Improvements
Project Dates: Jan-2012 Dec-2013
195
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
General Fund 20,000 20,000$
-
-
-
-
Total Revenue 20,000$ -$ -$ -$ -$ 20,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 20,000 20,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 20,000$ -$ -$ -$ -$ 20,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Webster Lake Trail Stabilization
Project Dates: Jan-2012 Dec-2013
Comprehensive Project Cost: $35,000.00
Project Rationale: Facility Maintenance
X
Description/Justification:Restoration and stabilization of trail.
The trail on the Northeast Corner of Webster Lake has begun to undermine due to park users using the embankment as a cut through to reach the watersedge. A temporary fence has been placed by Parks staff to mitigate the drop off condition. However, as this location is considered part of the ColoradoDivision of Water Resources Jurisdictional Dam, a permanent solution, approved by the state, is required.
Source of Funding:
Expenditures:
196
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Open Space Tax (ADCOO) 170,000 170,000$
-
-
-
-
Total Revenue 170,000$ -$ -$ -$ -$ 170,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 170,000 170,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 170,000$ -$ -$ -$ -$ 170,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Fox Run Playground Replacement
Project Dates: Jan-2013 Dec-2013
Comprehensive Project Cost: $170,000.00
Project Rationale: Parks and Recreation Master Plan
X
Description/Justification:Replacement of the playground equipment at North, Central, and South Park in Fox Run .(Typical Age Range of children: 5-12 years old).
The playground equipment at the City’s parks is replaced on a regular basis due to normal wear and tear, vandalism, and unavailable replacement parts.This project includes replacement of the play structure and other park amenities. The type of playground equipment and other park amenities that areinstalled will be selected through a public input process as is discussed in the Parks and Recreation Master Plan. The playground equipment at the Fox Runparks were originally installed in 2001 and 2002. The typical life span of a park is 10 to 12 years.
This project, as with any playground replacement, will be evaluated in the years prior to the scheduled replacement. If the playground is in better or worsecondition than anticipated, it may move forward or back on the five CIP plan accordingly.
Source of Funding:
Expenditures:
197
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Open Space Tax (ADCOO) 80,000 80,000$
-
-
-
-
Total Revenue -$ 80,000$ -$ -$ -$ 80,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 80,000 80,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ 80,000$ -$ -$ -$ 80,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Larson Park Playground Replacement
Project Dates: Jan-2014 Dec-2014
Comprehensive Project Cost: $80,000.00
Project Rationale: Parks and Recreation Master Plan
X
Description/Justification:Replacement of the playground equipment at Larson Park. (Typical Age Range of children: 2-12 years old).
The playground equipment at the City’s parks is replaced on a regular basis due to normal wear and tear, vandalism, and unavailable replacement parts.This project includes replacement of the play structure and other park amenities. The type of playground equipment and other park amenities that areinstalled will be selected through a public input process as is discussed in the Parks and Recreation Master Plan. The playground equipment at Larson Parkwas last replaced in 2004 and the typical life span of a park is 10 to 12 years.
This project, as with any playground replacement, will be evaluated in the years prior to the scheduled replacement. If the playground is in better or worsecondition than anticipated, it may move forward of back on the five year CIP plan accordingly.
Source of Funding:
Expenditures:
198
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Open Space Tax (ADCOO) 45,000 45,000$
-
-
-
-
Total Revenue -$ 45,000$ -$ -$ -$ 45,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 45,000 45,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ 45,000$ -$ -$ -$ 45,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Recreation Center Theatre Seats
Project Dates: Jan-2014 Dec-2014
Comprehensive Project Cost: $45,000.00
Project Rationale: Facility Maintenance
X
Description/Justification:Replacement of the theatre seats at the recreation center.
The theatre seating was originally installed in the D.L Parsons Theatre at the Recreation Center when it was constructed in 1975. In 1996/97 the seats wereremoved and reupholstered. Because of age and amount of use, the seats have become uncomfortable and the spring mechanism has become noisy anddisruptive to performances. This project would include the complete replacement of all 300 seats.
Source of Funding:
Expenditures:
199
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Open Space Tax (ADCOO) 200,000 200,000$
-
-
-
-
Total Revenue -$ -$ 200,000$ -$ -$ 200,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 200,000 200,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ -$ 200,000$ -$ -$ 200,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: NWOS Facility Improvements
Project Dates: Jan-2015 Dec-2015
Comprehensive Project Cost: $200,000.00
Project Rationale: Facility Improvements
X
Description/Justification:Upgrade the facilities at Northwest Open Space.
This project includes the addition of a vault-style concession, restroom and storage facility at Northwest Open Space, as well as a children's playground andcovered pavilion area. The complex has no permanent structures, currently all of the structures are temporary and are in need of improvement.
Source of Funding:
Expenditures:
200
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Open Space Tax (ADCOO) 25,000 25,000$
-
-
-
-
Total Revenue -$ -$ -$ 25,000$ -$ 25,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 25,000 25,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ -$ -$ 25,000$ -$ 25,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Senior Playground
Project Dates: Jan-2016 Dec-2016
Comprehensive Project Cost: $25,000.00
Project Rationale: Parks and Recreation Master Plan
X
Description/Justification:Design and Construction of new "Playground".
At the request of the senior center staff and senior center participants, a senior "playground" is proposed to be installed behind the recreation center. Thisspace would consist of 6-8 outdoor workout stations designed specifically for the senior population. The budget includes site preparation, purchase andinstallation of the equipment.
Source of Funding:
Expenditures:
201
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: Positive
No
2013 2014 2015 2016 2017 5 - Year Total
ADCOO 120,000 120,000$
-
-
-
-
Total Revenue -$ -$ -$ -$ 120,000$ 120,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 120,000 120,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ -$ -$ -$ 120,000$ 120,000$
Comprehensive Project Cost: $120,000.00
Project Rationale: Facility Maintenance
x
Description/Justification:The recreation center marquee has deteriorated significantly and is not safe for employees to ascend.
Source of Funding:
Expenditures:
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Theater and Recreation Center Marquee Replacement
Project Dates: Jan-2017 Dec-2017
202
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
ADCOO 165,000 165,000$
-
-
-
-
Total Revenue -$ 165,000$ -$ -$ -$ 165,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design 15,000 15,000
Construction 150,000 150,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ 165,000$ -$ -$ -$ 165,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Recreation Center Restroom Renovation
Project Dates: Jan-2014 Dec-2015
Comprehensive Project Cost: $165,000.00
Project Rationale: Facility Maintenance
x
Description/Justification:The restrooms in the recreation center are original to the building and in need of renovation.
Source of Funding:
Expenditures:
203
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
ADCOO 25,000 25,000$
-
-
-
-
Total Revenue -$ 25,000$ -$ -$ -$ 25,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 25,000 25,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ 25,000$ -$ -$ -$ 25,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Recreation Center Classroom Cabinet Replacement
Project Dates: Jan-2014 Dec-2014
Comprehensive Project Cost: $25,000.00
Project Rationale: Facility Maintenance
x
Description/Justification:The cabinets in the recreation center classrooms are original to the building and are in need of replacement.
Source of Funding:
Expenditures:
204
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
General Fund 120,000 120,000$
-
-
-
-
Total Revenue -$ -$ -$ -$ 120,000$ 120,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 120,000 120,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ -$ -$ -$ 120,000$ 120,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Citywide Fence Maintenance
Project Dates: Jan-2017 Dec-2017
Comprehensive Project Cost: $120,000.00
Project Rationale: Facility Maintenance
x
Description/Justification:Cleaning and staining of citywide fences.
Source of Funding:
Expenditures:
205
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
ADCOO 200,000 200,000$
-
-
-
-
Total Revenue -$ -$ -$ -$ 200,000$ 200,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 200,000 200,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ -$ -$ -$ 200,000$ 200,000$
Comprehensive Project Cost: $200,000.00
Project Rationale: Facility Maintenance
x
Description/Justification:The existing bath house is the original structure, with minimal improvements made throughout the years. The improvements include electrical and plumbingrepairs, as well as functional and aesthetic improvements to the shower and changing areas.
Source of Funding:
Expenditures:
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Kiwanis Bath House Renovation
Project Dates: Jan-2017 Dec-2017
206
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Transportation Tax (ADCOT) 342,000 342,000 342,000 342,000 342,000 1,710,000$
-
-
-
-
Total Revenue 342,000$ 342,000$ 342,000$ 342,000$ 342,000$ 1,710,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 342,000 342,000 342,000 342,000 342,000 1,710,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 342,000$ 342,000$ 342,000$ 342,000$ 342,000$ 1,710,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Residential Street Program
Project Dates: Ongoing Ongoing
Comprehensive Project Cost: $1,710,000.00 (5-Year Total)
Project Rationale: PCI Rating - Maintenance Program
X
Description/Justification:The Residential Street Program is an annual program to maintain a minimum level of pavement condition for the residential street network.
On July 27, 2006, the City Council passed Resolution 06-92, making a City policy to maintain an average PCI rating of 70 or better. The Residential StreetProgram is an essential component in maintaining the 70 PCI rating. The Program includes resurfacing, restriping, patching, and concrete repair of selectedstreets.
Source of Funding:
Expenditures:
207
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Transportation Tax (ADCOT) 14,000 14,000 14,000 15,000 18,000 75,000$
-
-
-
-
Total Revenue 14,000$ 14,000$ 14,000$ 15,000$ 18,000$ 75,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 14,000 14,000 14,000 15,000 18,000 75,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 14,000$ 14,000$ 14,000$ 15,000$ 18,000$ 75,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Traffic Signal Cabinet Replacement Program
Project Dates: Ongoing
Comprehensive Project Cost: $75,000.00
Project Rationale: Maintenance Program
X
Description/Justification:Upgrade of traffic cabinets and controllers on a citywide basis.
The traffic signal cabinets and associated wiring are an essential part of our traffic signal system. Many of the city's traffic signal cabinets have reached theend of their useful life and pose an electrical hazard. The replacement or upgrade of existing hardware is essential in keeping our traffic signals operating onan uninterrupted basis.
Source of Funding:
Expenditures:
208
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Stormwater Fund 100,000 100,000$
CDBG Fund - -
Open Space Grant (ADCOO) 100,000 100,000
-
-
Total Revenue 200,000$ -$ -$ -$ -$ 200,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction (Stormwater & CIP Funds) 200,000 200,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 200,000$ -$ -$ -$ -$ 200,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Grange Hall Creek (Washington St. Detention) Phase 1
Project Dates: Jan-2012 Dec-2013
Comprehensive Project Cost: $2,150,000 ($2.1 Million total including UCFCD funding and pedestrian underpass)
Project Rationale: Drainage System Maintenance & Improvements
X
Description/Justification:Construct Grange Hall Creek (Washington St. Detention) Phase I improvements.
Urban Drainage and the City Northglenn are currently funding the design of the Grange Hall Creek Improvements. Phase I includes improvements to Reaches2 and 3 and is proposed as culvert enhancements under Washington Street. This includes a pedestrian underpass as part of the culverts/conveyance forlarger storm events. The 2013 project will construct the improvements included in Phase I, but the costs shown do not include the underpass. Additionalfunding must be sought, in order to construct the project in 2013 with the underpass. Potential funding sources identified include Adams County Open SpaceGrant, Community Development Block Grant (CDBG), additional Urban Drainage funding and possibly Federal Emergency Management Agency (FEMA).
Source of Funding:
Expenditures:
209
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Transportation Tax (ADCOT) 50,000 50,000 50,000 52,000 202,000$
-
-
-
-
Total Revenue 50,000$ 50,000$ 50,000$ 52,000$ -$ 202,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 50,000 50,000 50,000 52,000 202,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 50,000$ 50,000$ 50,000$ 52,000$ -$ 202,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Traffic Signal Improvements Program
Project Dates: Ongoing
Comprehensive Project Cost: $202,000.00
Project Rationale: Maintenance Program
X
Description/Justification:Traffic signal improvements to maintain City's Signal Network.
Corrosion of traffic signal poles and mast arms can shorten the useful life of traffic signals. This project includes the cleaning and painting of a portion of theCity's traffic signals. This program may also be used to fund pole replacement, LED and camera upgrades, and other costly components of the traffic signalinfrastructure.
Source of Funding:
Expenditures:
210
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Transportation Tax (ADCOT) 50,000 50,000 50,000 50,000 200,000$
-
-
-
-
Total Revenue 50,000$ 50,000$ 50,000$ 50,000$ -$ 200,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 50,000 50,000 50,000 50,000 200,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 50,000$ 50,000$ 50,000$ 50,000$ -$ 200,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Neighborhood Concrete Program
Project Dates: Ongoing
Comprehensive Project Cost: $200,000.00
Project Rationale: Maintenance Program
X
Description/Justification:Replacement of Concrete within a defined area.
The Concrete Program will replace deteriorated and hazardous concrete within the city (i.e. curb, gutter, sidewalk, cross pans, etc.)
Source of Funding:
Expenditures:
211
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: moderate
No
2013 2014 2015 2016 2017 5 - Year Total
Mill Levy 280,000 4,120,000 4,400,000$
-
-
-
-
Total Revenue 280,000$ 4,120,000$ -$ -$ -$ 4,400,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design 280,000 280,000
Construction 4,120,000 4,120,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 280,000$ 4,120,000$ -$ -$ -$ 4,400,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: East 112th Avenue Expansion
Project Dates: Jan-2013 Dec-2014
Expenditures:
Comprehensive Project Cost: $4,400,000.00
Project Rationale: Capacity and Safety Improvements
x
Description/Justification:E. 112th Avenue is a two lane arterial roadway with traffic signals at Washington Street, Irma Drive and York Street. A conceptual analysis has shownimproved traffic operation, particularly at the intersections, if a three lane section is constructed along with other traffic signal improvements.
Source of Funding:
212
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Mill Levy 36,000 36,000$
-
-
-
-
Total Revenue 36,000$ -$ -$ -$ -$ 36,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 36,000 36,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 36,000$ -$ -$ -$ -$ 36,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: E. 120th Avenue Rehabilitation
Project Dates: Jan-2011 Dec-2013
Comprehensive Project Cost: $930,420.00
Project Rationale: Roadway Rehabilitation
X
Description/Justification:Rehabilitation of E. 120th Avenue between Grant St. and the eastern city limit.
The 2012 Project includes 3" milling and resurfacing of E. 120th Avenue between Washington St. and the eastern city limit. Currently, the 2012 project doesnot include participation by the City of Thornton.
Source of Funding:
Expenditures:
213
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Mill Levy - 250,000 250,000$
-
-
-
-
Total Revenue -$ -$ -$ 250,000$ -$ 250,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction - 250,000 250,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ -$ -$ 250,000$ -$ 250,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Huron Street Rehabilitation
Project Dates: Jan-2012 Dec-2013
Comprehensive Project Cost: $250,000.00
Project Rationale: Roadway Rehabilitation
X
Description/Justification:Rehabilitation of Huron Street South of 104th.
Design and construction of the Huron Street Rehabilitation South of 104th may include drainage and cross slope improvements. The total cost shown is forpavement rehabilitation only.
Source of Funding:
Expenditures:
214
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: moderate
No
2013 2014 2015 2016 2017 5 - Year Total
General 183,333 183,333 183,334 550,000$
-
-
-
-
Total Revenue 183,333$ 183,333$ 183,334$ -$ -$ 550,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 183,333 183,333 183,334 550,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 183,333$ 183,333$ 183,334$ -$ -$ 550,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: TIGER HOV Lane Grant City Match
Project Dates: Jan-2013 Dec-2015
Comprehensive Project Cost: $550,000.00
Project Rationale: Capacity and Safety Improvements
X
Description/Justification:
Source of Funding:
Expenditures:
The I-25 Managed Lanes Project is a $44 Million CDOT project, where a $15 Million federal TIGER IV Grant was awarded. As part the grant, local jurisdictions collectively committed a $5.0 Million match, Northglenn’s portion of that match is $550,000.
The project will provide the following enhancements to the corridor.
- Provide one new HOV lane in each direction on I-25 between US 36 and 120th Avenue utilizing existing pavement and narrowing the inside shoulder. - Provide ingress and egress to the managed lanes at each major interchange.- Repave the entire six-mile stretch of I-25 within the project limits currently in “poor” condition- Build connection between proposed and current HOV lanes south of project area – US 36 to Denver Union Station- Construct a totally new one-mile-long noise wall (masonry) and repair three miles of existing deteriorated fences (noise walls)- Install tolling and Intelligent Transportation Systems (ITS) equipment and integrate it with regional traffic operations centers and a recently established NATA TMO.
215
2012AdoptedBudget
2012Year-End Forecast
2012EstimatedCarry Over
2013AdoptedBudget
2014Estimate
2015Estimate
2016Estimate
2017Estimate
5-YearTotal Funding Source
Beginning Fund Balance 13,222,727$ 13,345,556$ 15,712,616$ 14,044,395$ 14,728,725$ 10,988,033$ 10,470,671$
Revenue Projections:
Sales Tax 2,083,204$ 2,148,679$ 2,180,909$ 2,202,718$ 2,224,745$ 634,454$ 640,799$ 7,883,625$
Use Tax 251,405 276,230 291,859 294,778 297,726 - - 884,363
Berthoud Pass IGA 3,500 3,500 3,500 3,500 3,500 3,500 3,500 17,500
Church Ditch IGA 120,000 120,000 120,000 120,000 120,000 120,000 120,000 600,000
Administrative Fees 21,664 17,420 17,420 17,420 17,420 17,420 17,420 87,100
FRICO Agreement 2,400 2,400 2,400 2,400 2,400 2,400 2,400 12,000
Past Due Penalties/Interest 98,674 114,197 114,197 114,197 114,197 114,197 114,197 570,985
Contracted Lab Services 21,791 4,901 20,000 20,000 20,000 20,000 20,000 100,000
Water Use Charges 6,622,964 8,022,166 6,622,964 6,622,964 6,622,964 6,622,964 6,622,964 33,114,820
Construction Water Sales 3,500 2,393 2,393 2,393 2,393 2,393 2,393 11,965
Water Lease Revenue 22,779 20,000 20,000 20,000 20,000 20,000 20,000 100,000
Sewer Use Charges 3,193,884 3,320,405 3,320,405 3,320,405 3,320,405 3,320,405 3,320,405 16,602,025
Tap Connection Fees - - - - - - - -
Other Utility Fees - - - - - - - -
Investment Earnings 61,343 46,008 45,500 140,444 147,287 109,880 104,707 547,818
Miscellaneous Revenue - - - - - - - -
Transfer From General Fund - - - - - - - -
Total 12,507,108 14,098,299 12,761,547 12,881,219 12,913,037 10,987,613 10,988,785 60,532,201
Operating Expenditures 7,208,658$ 7,293,702$ 7,516,458$ 7,666,787$ 7,820,123$ 7,976,525$ 8,136,056$ 39,115,949$
Water Right Purchases 1,686,349 1,686,349 1,686,349 1,703,212 1,720,244 - - 5,109,805
Debt Expenditures 1,141,264 1,141,264 1,140,577 1,143,390 1,142,862 1,139,950 1,139,654 5,706,433
Other 3,500 3,500 3,500 3,500 3,500 3,500 3,500 17,500
Total Capital Expenditures* 4,161,694 1,606,424 2,049,884 2,033,000 1,680,000 5,967,000 2,385,000 600,000 14,714,884
Ending Fund Balance 11,528,370$ 15,712,616$ 14,044,395$ 14,728,725$ 10,988,033$ 10,470,671$ 11,580,246$
Restrictions, Commitments, & Assignments:
3% TABOR Reserve Restriction 255,143$ 295,359$ 305,175$ 311,512$ 311,717$ 310,595$ 310,440$
Debt Service Reserve Restriction 1,279,628 682,713 97,538 - - - -
Water Right Purchase Restriction - 1,337,254 1,568,271 - - - -
Capital/Infrastructure Commitment 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000
Operating Reserve Commitment 1,680,246 1,701,632 1,813,927 1,916,697 1,955,031 1,994,131 2,034,014
Unassigned Fund Balance 6,313,353$ 9,695,658$ 8,259,484$ 10,500,516$ 6,721,285$ 6,165,945$ 7,235,792$
*See following page for project listing
CAPITAL IMPROVEMENT PROGRAM SUMMARYWater & Wastewater Fund
216
2012AdoptedBudget
2012Year-End Forecast
2012EstimatedCarry Over
2013AdoptedBudget
2014Estimate
2015Estimate
2016Estimate
2017Estimate
5-YearTotal Funding Source
Capital Expenditures:
WWTP Master Plan 14,302 14,302 - - - - - - - WF
Water Line Replacement 50,000 5,000 - 100,000 100,000 100,000 100,000 100,000 500,000 WF
Standley Lake Pipeline 350,000 175,000 175,000 - - - - - 175,000 WF
Water Meter/Reader Replace 150,000 150,000 - - - - - - - WF
Chemical Building Impr 1,726,430 504,747 1,221,683 - - - - - 1,221,683 WF
Install PLC for SCADA 275,000 66,000 209,000 - - - - - 209,000 WF
High Zone Meter Vault 137,652 97,631 - - - - - - - WF
Terminal Reservoir Mixing 196,000 196,000 - - - - - - - WF
Croke Sandout Gates 35,000 - - - - - - - - WF
Standley Lake Bypass 35,000 - 35,000 - - - - - 35,000 WF
High Zone Storage Tank Painting - - - 280,000 - - - - 280,000 WF
Berthoud Pass Ditch Maintenance - - - - - - 350,000 - 350,000 0.5% Tax
Pump & Motor Replacement 33,298 33,298 - - - - - - - WWF
Odor Control Improve 54,811 - - - - - - - - WWF
Collection System Rehab 250,000 243,446 - 250,000 250,000 250,000 250,000 250,000 1,250,000 WWF
Bunker Hill Lift Station - - - 300,000 - - - - 300,000 WWF
Lift Station A Assessment 409,201 - 409,201 - - - - - 409,201 WWF
Lift Station B Assessment 100,000 - - - - - - 250,000 250,000 WWF
WWTP Standby Generator 224,000 - - - - - - - - WWF
WWTP BNR Improvements 121,000 121,000 - 603,000 - - - - 603,000 WWF
Terminal Reservoir Outlet Structure - - - 500,000 - - - - 500,000 WWF
WWTP Headworks & Clarifier - - - - 1,080,000 5,397,000 - - 6,477,000 WWF
Forcemain Assessment - - - - 250,000 - - - 250,000 WWF
WWTP UV Replacement - - - - - - 500,000 - 500,000 WWF
Bull Reservoir pH Control - - - - - - 84,000 - 84,000 WWF
Decommission Southern Lagoon - - - - - 220,000 1,101,000 - 1,321,000 WWF
Total 4,161,694 1,606,424 2,049,884 2,033,000 1,680,000 5,967,000 2,385,000 600,000 14,714,884
CAPITAL IMPROVEMENT PROGRAM SUMMARYWater & Wastewater Fund (Project Listing)
217
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Water & Wastewater Fund 100,000 100,000 100,000 100,000 100,000 500,000$
-
-
-
-
Total Revenue 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 500,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 100,000 100,000 100,000 100,000 100,000 500,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 500,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Water Line Replacement Program
Project Dates: Ongoing
Comprehensive Project Cost: $500,000.00 (5-Year Total)
Project Rationale: Maintenance Program
X
Description/Justification:Rehabilitation of Water Lines throughout the City.
The Water Line Replacement program includes the repair and replacement of the aging water lines throughout the City. The City's water mains arepredominately Asbestos Concrete (AC) pipe and because of the corrosive nature of the soil have a shortened life span. In order to ensure continuous waterservice to the community, the failing water lines must be replaced. In 2012, the City decided to be more proactive in finding leaks before they cause damageto streets and property. A sonic leak detection survey was performed on a small portion of the distribution system, on a trial basis. The survey found that theportion of the distribution system was generally well-maintained, but there were areas of concern that need to be monitored in the future. The City wassatisfied with the results of the survey and recommends an ongoing sonic leak detection program. The cost of the sonic leak detection program will beapproximately 10 percent of the annual appropriated funding.
Source of Funding:
Expenditures:
218
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Water & Wastewater Fund 175,000 175,000$
-
-
-
-
Total Revenue 175,000$ -$ -$ -$ -$ 175,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 175,000 175,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 175,000$ -$ -$ -$ -$ 175,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Standley Lake Pipeline Repair
Project Dates: Jan-2011 Dec-2013
Comprehensive Project Cost: $300,000.00
Project Rationale: Facility Maintenance
X
Description/Justification:Repair and/or replacement of sections of the Standley Lake Pipeline.
The Standley Lake Pipeline is a 48” pipeline that conveys the City’s raw water from Standley Lake to the City of Northglenn Water Treatment Plant. In 2010,the City completed the Standley Lake Pipeline Inspection that employed electromagnetic technology to inspect the entire length of the pipeline for wire breaksand identified areas for future repairs and/or replacement. The Standley Lake Pipeline Inspection report identified approximately 120 feet of the 48" concretepipe in critical condition and additional sections requiring repair or replacement within the next 5 to 10 years.
Source of Funding:
Expenditures:
219
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Water & Wastewater Fund 1,221,683 1,221,683$
-
-
-
-
Total Revenue 1,221,683$ -$ -$ -$ -$ 1,221,683$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 1,221,683 1,221,683
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 1,221,683$ -$ -$ -$ -$ 1,221,683$
Comprehensive Project Cost: $1,750,000.00
Project Rationale: Water Treatment Plant Master Plan Update
X
Description/Justification:Updating the Chemical Building to meet current Health and Safety requirements.
A recommendation included in the 2009 Water Treatment Plant Master Plan Update was for improvements to the Chemical Building. The recommendationincluded updating the facility to meet the current building and fire codes by: providing chemical containment, adding a fire protection system, adding additionalmeans of egress and adding emergency showers and eyewash. Two of the existing chemical storage tanks currently do not have secondary containment.Secondary containment is a safety measure that functions as a second holding tank in the event that there is a failure of the existing storage tank. This posesa significant safety hazard and water quality risk. Under the current configuration, a chemical spill would drain directly into the water. This could compromiseplant operations by potentially damaging equipment and would likely contaminate the water so that the Water Treatment Plant would not meet the ColoradoPrimary Drinking Water Regulations. The Potassium Permanganate Feed System and Alum and Polymer Feed Systems that were proposed in the 2010budget will be incorporated into the Chemical Building Improvements for a completely integrated project and eliminating the potential of the individual projectsconflicting with one another.
Source of Funding:
Expenditures:
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Chemical Building Improvements
Project Dates: Jan-2011 Dec-2013
220
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Water & Wastewater Fund 209,000 209,000$
-
-
-
-
Total Revenue 209,000$ -$ -$ -$ -$ 209,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 209,000 209,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 209,000$ -$ -$ -$ -$ 209,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: New PLC for SCADA
Project Dates: Jan-2011 Dec-2013
Comprehensive Project Cost: $275,000.00
Project Rationale: Facility Maintenance
X
Description/Justification:Replacement of the PLC for the Water Treatment Plant
SCADA(supervisory control and data acquisition) is a system that utilizes controlling equipment to automate water collection, distribution, and treatmentprocesses. A SCADA system typically consists of a programmable logic controller (PLC), communication equipment, and a Human-Machine Interface or HMI.The PLC is a program designed to keep the equipment running within certain parameters and the HMI is the computer the operator uses to monitor andmodify the treatment, distribution and collection system processes. In 2010, Staff began replacing the communication system as the existing equipment is nolonger manufactured and parts are no longer available. Although the PLC as currently configured has been in place for several years and has effectivelyaddressed the treatment process control needs, it can no longer function with the new communication equipment. This project includes the replacement of thePLC and replacement of the remaining communication system.
Source of Funding:
Expenditures:
221
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Water & Wastewater Fund 35,000 35,000$
-
-
-
-
Total Revenue 35,000$ -$ -$ -$ -$ 35,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 35,000 35,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 35,000$ -$ -$ -$ -$ 35,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Standley Lake Bypass
Project Dates: Jan-2012 Dec-2013
Comprehensive Project Cost: $35,000.00
Project Rationale: Facility Maintenance
X
Description/Justification:Install energy dissipation devices on the two 8" bypass pipelines in the Standley Lake Valve Shaft Facility to prevent damage to the Standley Lake Pipeline.
Cavitation is caused by the formation of vapor bubbles in a pipeline where there is a high pressure drop. These vapor bubbles eventually collapse, causingshock waves that can be strong enough to significantly damage equipment, valves, etc. The installation of energy dissipation devices will result in a reductionof cavitation, thereby making operations of the Bypass valve safer and extend the useful life of the pipeline. The Standley Lake Valve Shaft Facility is locatedat Standley Lake. This project will be a joint venture between the cities of Westminster, Thornton, and Northglenn.
Source of Funding:
Expenditures:
222
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Water & Wastewater Fund 280,000 280,000$
-
-
-
-
Total Revenue 280,000$ -$ -$ -$ -$ 280,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 280,000 280,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 280,000$ -$ -$ -$ -$ 280,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: High Zone Water Storage Tank Painting
Project Dates: Jan-2013 Dec-2013
Comprehensive Project Cost: $280,000.00
Project Rationale: Maintenance Program
X
Description/Justification:Painting of the High Zone Water Storage Tank.
Continuing maintenance is required in order to increase the life expectancy of the water storage tanks. This includes periodic painting of the tanks to preventcorrosion. The High Zone Tank was last painted in 1980 and the typical life span of coating for water storage tanks is approximately 10 to 15 years. Thereare also minor structural repairs that will be made during painting of the tank.
Source of Funding:
Expenditures:
223
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Water & Wastewater Fund 350,000 350,000$
-
-
-
-
Total Revenue -$ -$ -$ 350,000$ -$ 350,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design 350,000 350,000
Construction -
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ -$ -$ 350,000$ -$ 350,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Berthoud Pass Ditch Maintenance - Pipe Design Only
Project Dates: Jan-2016 Dec-2016
Comprehensive Project Cost: $350,000.00
Project Rationale: To improve deliveries of fully consumable Berthoud Pass water to the Northglenn system.
X
Description/Justification:For the design of piping the ditch from US 40 to the siphon entrance. The length of ditch to be piped is approximately 3,000 feet.
Source of Funding:
Expenditures:
224
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Water & Wastewater Fund 250,000 250,000 250,000 250,000 250,000 1,250,000$
-
-
-
-
Total Revenue 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 1,250,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 250,000 250,000 250,000 250,000 250,000 1,250,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 250,000$ 250,000$ 250,000$ 250,000$ 250,000$ 1,250,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Collection System Rehabilitation Program
Project Dates: Ongoing
Comprehensive Project Cost: $1,250,000.00
Project Rationale: Maintenance Program
X
Description/Justification:Rehabilitation of Wastewater Lines throughout the City.
The Wastewater Line Rehabilitation program includes the repair and/or replacement of the aging wastewater pipelines throughout the City. The existingwastewater lines in the collection system are predominately concrete pipe. Wastewater contains high levels of hydrogen sulfide and when exposed to theatmosphere the hydrogen sulfide converts to sulfuric acid. The typical life expectancy of concrete pipe is approximately 100 years, however due to the highlycorrosive nature of wastewater, the life expectancy of concrete pipe in a collection system is reduced to 20 to 50 years. Initially sulfuric acid will remove theouter layer of concrete, exposing the aggregate. If the corrosion is allowed to continue the sulfuric acid will continue to remove concrete until it reaches thesteel. Once the reinforcement or steel in the pipe is exposed, structural failure is eminent. In order to preserve the existing wastewater pipelines and ensurecontinuous wastewater collection, pipes must be repaired or replaced that are beginning to show signs of corrosion.
Source of Funding:
Expenditures:
225
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Water & Wastewater Fund 300,000 300,000$
-
-
-
-
Total Revenue 300,000$ -$ -$ -$ -$ 300,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 300,000 300,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 300,000$ -$ -$ -$ -$ 300,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Bunker Hill Lift Station Meter
Project Dates: Jan-2013 Dec-2013
Comprehensive Project Cost: $300,000.00
Project Rationale: Permit Requirement
X
Description/Justification:Install a flow meter and supporting structure for the Bunker Hill Lift Station.
The Colorado Department of Public Health and Environment (CDPHE) notified the City that, by not metering the flows from Bunker Hill Lift Station, they wereviolating the Wastewater Treatment Plant discharge permit. Subsequently, staff began planning for a meter vault at Bunker Hill. During the planning phase, itbecame evident that due to hydraulic concerns and location restrictions, the Wastewater Treatment Plant is a much more advantageous and conducivelocation for a meter. Although the Wastewater Treatment Plant discharge permit will be temporarily satisfied with the construction of a meter at theWastewater Treatment Plant, a meter is still required at Bunker Hill.
Source of Funding:
Expenditures:
226
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Water & Wastewater Fund 409,201 409,201$
-
-
-
-
Total Revenue 409,201$ -$ -$ -$ -$ 409,201$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 409,201 409,201
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 409,201$ -$ -$ -$ -$ 409,201$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Lift Station A Facility Assessment and Rehabilitation
Project Dates: Jan-2011 Dec-2012
Comprehensive Project Cost: $421,478.00
Project Rationale: Facility Maintenance
X
Description/Justification:Rehabilitation of Lift Station A.
Lift Station A is a critical component in the sanitary sewer system since it pumps approximately 95% of the City’s wastewater to the Wastewater TreatmentFacility. The integrity of the lift station must be maintained to provide continued service and to avoid bypassing wastewater flow to the Metro WastewaterReclamation District via the City of Thornton sewer inter-connect. This project includes replacement of the pump valves, meter, isolation valves, andmodification to the electrical system.
Source of Funding:
Expenditures:
227
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Water & Wastewater Fund 250,000 250,000$
-
-
-
-
Total Revenue -$ -$ -$ -$ 250,000$ 250,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 250,000 250,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ -$ -$ -$ 250,000$ 250,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Lift Station B Facility Rehabilitation
Project Dates: Jan-2017 Dec-2017
Comprehensive Project Cost: $250,000.00
Project Rationale: Maintenance Program
X
Description/Justification:Completing facility assessment and rehabilitation of Lift Station B.
Lift Station B is a major component in the sanitary sewer system since it is the second largest lift station in the City's collection system. Completing a facilityassessment would provide recommendation and prioritize necessary improvements to extend the life of the facility. Repairs will be made based on therecommendations of the assessment.
Source of Funding:
Expenditures:
228
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Water & Wastewater Fund 603,000 603,000$
-
-
-
-
Total Revenue 603,000$ -$ -$ -$ -$ 603,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 603,000 603,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 603,000$ -$ -$ -$ -$ 603,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: WWTP BNR Improvements
Project Dates: Jan-2012 Dec-2013
Comprehensive Project Cost: $724,000.00
Project Rationale: Wastewater Utility Plan Update
X
Description/Justification:This project includes improvements to the Biological Nutrient Removal (BNR) process with modifications to the aeration basins to meet short term ammoniaand nitrate loading requirements.
The Colorado Department of Public Health and Environment (CDPHE)is proposing future revisions to the ammonia and nitrate loading requirements. Thiscould potentially impact the City with the next discharge permit cycle. Modifications were recommended as a part of the 2010 Wastewater Utility Plan Updatein order to meet these future regulations. The recommendations include modifications to the aeration basins as a part of the Biological Nutrient Removal(BNR) process. This project includes implementing the modifications to the aeration basins by replacing the fabric baffle curtains with concrete curtains,installing additional submerged diffusers, and modifying the existing piping.
Source of Funding:
Expenditures:
229
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Water & Wastewater Fund 500,000 500,000$
-
-
-
-
Total Revenue 500,000$ -$ -$ -$ -$ 500,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design 80,000 80,000
Construction 420,000 420,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 500,000$ -$ -$ -$ -$ 500,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Terminal Reservoir Outlet Structure Repair
Project Dates: Jan-2013 Dec-2013
Comprehensive Project Cost: $500,000.00
Project Rationale: State Engineer's requirements for repairs to the Terminal Reservoir outlet.
x
Description/Justification:In order to meet the requirements/recommendations of the State Engineer, this project includes: a) installation of a valve or gate at the reservoir end of thereservoir outlet works pipeline, b) lining of the RCP outlet works pipeline through the embankment, c) lining of the RCP reservoir bypass pipeline along thedam, and d) installation of an isolation valve and access point on the reservoir outlet works pipeline.
The repairs and improvements described above will provide critical safety measures for the operation of the Terminal Reservoir and the flow of raw water tothe Water Treatment Facility.
Source of Funding:
Expenditures:
230
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: Moderate
No
2013 2014 2015 2016 2017 5 - Year Total
Water & Wastewater Fund 1,080,000 5,397,000 6,477,000$
-
-
-
-
Total Revenue -$ 1,080,000$ 5,397,000$ -$ -$ 6,477,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design 1,080,000 1,080,000
Construction 5,397,000 5,397,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ 1,080,000$ 5,397,000$ -$ -$ 6,477,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: WWTP Headworks and 3rd Secondary Clarifier
Project Dates: Jan-2014 Dec-2015
Comprehensive Project Cost: $6,477,000.00
Project Rationale: Wastewater Utility Plan Update
X
Description/Justification:Design and Construction of a new Wastewater Treatment Plant headworks and 3rd secondary clarifier.
Headworks facilities are designed for removal of solids in the wastewater stream and are the first stage of wastewater treatment systems. Typically,headworks are composed of screens to remove trash such as rags or plastics and grit chambers to remove sand, gravel or other granules. Removal of thetrash and grit prevents unnecessary and considerable wear and tear to the treatment system equipment. Staff currently spend a significant amount of timeremoving trash from the system and repairing equipment damaged by rags and grit. The headworks and 3rd secondary clarifier design is proposed for 2014,with construction in 2015. Once the headworks is in operation, the decommissioning of the existing lagoons can commence. Although there is anticipated tobe a moderate increase in the tasks associated with operating a headworks, this increase should be offset by the removal of the maintenance requirementsfor the lagoons. The existing clarifiers are the limiting factor in the overall capacity at the WWTP. Design for expansion is required by the "Colorado WaterQuality Control Act" once a facility has reached 80% of it's existing capacity. A 3rd secondary clarifier will provide redundancy in the system and increase theoverall capacity of the facility to meet the planned future flows.
Source of Funding:
Expenditures:
231
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Water & Wastewater Fund 250,000 250,000$
-
-
-
-
Total Revenue -$ 250,000$ -$ -$ -$ 250,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design 250,000 250,000
Construction -
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ 250,000$ -$ -$ -$ 250,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Forcemain Assessment
Project Dates: Jan-2014 Dec-2014
Comprehensive Project Cost: $250,000.00
Project Rationale: Facility Maintenance
X
Description/Justification:Assessment of the existing sanitary sewer forcemain.
The existing sanitary sewer forcemain delivers wastewater flow from the City to the wastewater treatment facility. Due to hydrogen sulfide from wastewaterflows and the soil materials around the pipe causes the pipe to corrode and degrade. This assessment will determine the overall condition and structuralintegrity of the pipe and provide recommendations for future repair and life expectancy of the pipe.
Source of Funding:
Expenditures:
232
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Water & Wastewater Fund 500,000 500,000$
-
-
-
-
Total Revenue -$ -$ -$ 500,000$ -$ 500,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 500,000 500,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ -$ -$ 500,000$ -$ 500,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: WWTP UV Replacement
Project Dates: Jan-2016 Dec-2016
Comprehensive Project Cost: $500,000.00
Project Rationale: Wastewater Utility Plan Update
X
Description/Justification:Replace existing UV equipment at the Wastewater Treatment Plant.
In order to comply with the Colorado Water Quality Control Act, the Colorado Department of Public Health and Environment requires disinfection forwastewater treatment systems. The City’s Wastewater Treatment Plant was designed with Ultraviolet (UV) equipment to function as the disinfection process.A second bank of UV lights is necessary to provide redundancy in the system.
Source of Funding:
Expenditures:
233
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Water & Wastewater Fund 84,000 84,000$
-
-
-
-
Total Revenue -$ -$ -$ 84,000$ -$ 84,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction 84,000 84,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ -$ -$ 84,000$ -$ 84,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Bull Reservoir pH Control
Project Dates: Jan-2016 Dec-2016
Comprehensive Project Cost: $84,000.00
Project Rationale: Wastewater Utility Plan Update
X
Description/Justification:Construction of a permanent sulfuric acid dosing system.
One of the discharge permit criteria for the Wastewater Treatment Plant is the pH level. Periodically, the pH in Bull Reservoir will rise above the range set inthe discharge permit. Currently, the City has a temporary sulfuric acid system to dose Bull Reservoir when the discharge from the plant has a high pH. Apermanent dosing system must be installed, to ensure continued compliance with the effluent pH limit.
Source of Funding:
Expenditures:
234
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Water & Wastewater Fund 220,000 1,101,000 1,321,000$
-
-
-
-
Total Revenue -$ -$ 220,000$ 1,101,000$ -$ 1,321,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design 220,000 220,000
Construction 1,101,000 1,101,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ -$ 220,000$ 1,101,000$ -$ 1,321,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Decommission Southern Lagoon
Project Dates: Jan-2015 Dec-2016
Comprehensive Project Cost: $1,321,000.00
Project Rationale: Facility Improvements
X
Description/Justification:Decommission Existing Southern Lagoon at Wastewater Treatment Facility.
As part of the design and construction of the full mechanical wastewater treatment facility in 2014 and 2015 the southern lagoon will no longer be required. In2015 the design and process of how the south lagoon will be decommissioned will take place and construction is anticipated to start In 2016.
Source of Funding:
Expenditures:
235
2012AdoptedBudget
2012Year-End Forecast
2012EstimatedCarry Over
2013AdoptedBudget
2014Estimate
2015Estimate
2016Estimate
2017Estimate
5-YearTotal Funding Source
Beginning Fund Balance 943,533$ 946,327$ 142,491$ 337,960$ 531,305$ 764,029$ 1,056,475$
Revenue Projections:
Stormwater Charges 420,000$ 417,659$ 417,659$ 417,659$ 417,659$ 417,659$ 417,659$ 2,088,295$
Investment Earnings 3,833 2,875 3,000 3,380 5,313 7,640 10,565 29,898
Total 423,833 420,534 420,659 421,039 422,972 425,299 428,224 2,118,193
Operating Expenditures 92,566$ 96,559$ 125,190$ 127,694$ 130,248$ 132,853$ 135,510$ 651,495$
Debt Expenditures - - - - - - - -
Capital Expenditures:
Grange Hall Creek 1,127,811$ 1,127,811$ -$ 100,000$ -$ -$ -$ -$ 100,000$ SWF
Grange Hall Creek MDP & FHAD - - - - 100,000 - - - 100,000 SWF
Lincoln/107th Street Regrading - - - - - 60,000 - - 60,000 SWF
Total Capital Expenditures 1,127,811 1,127,811 - 100,000 100,000 60,000 - - 260,000
Ending Fund Balance 146,989$ 142,491$ 337,960$ 531,305$ 764,029$ 1,056,475$ 1,349,189$
Unassigned Fund Balance 146,989$ 142,491$ 337,960$ 531,305$ 764,029$ 1,056,475$ 1,349,189$
CAPITAL IMPROVEMENT PROGRAM SUMMARYStormwater Fund
236
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Stormwater Fund 100,000 100,000$
CDBG Fund - -
Open Space Grant (ADCOO) 100,000 100,000
-
-
Total Revenue 200,000$ -$ -$ -$ -$ 200,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design -
Construction (Stormwater & CIP Funds) 200,000 200,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures 200,000$ -$ -$ -$ -$ 200,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Grange Hall Creek (Washington St. Detention) Phase 1
Project Dates: Jan-2012 Dec-2013
Comprehensive Project Cost: $2,150,000 ($2.1 Million total including UCFCD funding and pedestrian underpass)
Project Rationale: Drainage System Maintenance & Improvements
X
Description/Justification:Construct Grange Hall Creek (Washington St. Detention) Phase I improvements.
Urban Drainage and the City Northglenn are currently funding the design of the Grange Hall Creek Improvements. Phase I includes improvements to Reaches2 and 3 and is proposed as culvert enhancements under Washington Street. This includes a pedestrian underpass as part of the culverts/conveyance forlarger storm events. The 2013 project will construct the improvements included in Phase I, but the costs shown do not include the underpass. Additionalfunding must be sought, in order to construct the project in 2013 with the underpass. Potential funding sources identified include Adams County Open SpaceGrant, Community Development Block Grant (CDBG), additional Urban Drainage funding and possibly Federal Emergency Management Agency (FEMA).
Source of Funding:
Expenditures:
237
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Stormwater Fund 100,000 100,000$
-
-
-
-
Total Revenue -$ 100,000$ -$ -$ -$ 100,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies 100,000 100,000$
Design -
Construction -
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ 100,000$ -$ -$ -$ 100,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Grange Hall Creek and Tributaries Master Drainage Plan Update & Flood Hazard Area Delineation
Project Dates: Jan-2014 Dec-2014
Comprehensive Project Cost: $100,000.00
Project Rationale: FEMA Mapping Updates
X
Description/Justification:In conjunction with the Urban Drainage & Flood Control District, Thornton and possibly Adams County we would update the entire Grange Hall Creek &Tributaries 1978 Master Drainage Plan and Flood Hazard Area Delineation to develop documentation for application to FEMA on Letter of Map Revisions(LOMR) for areas within the City that should no longer be considered to be in the Floodplain. This would lead to obtaining approval from FEMA for the LOMRs.
Upstream development or storm sewer infrastructure upgrades completed since 1978 (and never formally documented and accepted by FEMA) havepositively impacted areas within the City that previously were mapped by FEMA as being within the 100-year floodplain. Removal of these areas from theofficial FEMA mapping would allow the property owners affected to potentially reduce or cease paying for flood insurance and reduce the City’s liabilitiesunder the National Flood Insurance Program. This action was suggested in the City-Wide Drainage Master Plan Update.
This update would help determine required drainage improvements and upgrades for the FasTracks project.
Source of Funding:
Expenditures:
238
Begin: Finish:
Future Operational Impact: Yes Operational Impact Category: N/A
No
2013 2014 2015 2016 2017 5 - Year Total
Stormwater Fund 60,000 60,000$
-
-
-
-
Total Revenue -$ -$ 60,000$ -$ -$ 60,000$
2013 2014 2015 2016 2017 5 - Year Total
Plans/Studies -$
Design 6,000 6,000
Construction 54,000 54,000
Materials -
Equipment -
Other - -
Other - -
Total Expenditures -$ -$ 60,000$ -$ -$ 60,000$
5-YEAR CAPITAL IMPROVEMENT PROGRAM
Project Name: Lincoln/107th Street Regrading
Project Dates: Jan-2015 Dec-2015
Comprehensive Project Cost: $60,000.00
Project Rationale: Drainage Improvements
X
Description/Justification:Design and construct a re-graded intersection to redirect stormwater flows away from residences and into the street.Upsize pipe at trail adjacent to I-25 to better direct storm flows into existing 42” RCP that flows to the south.
This area experiences large concentrated storm flows that are currently directed toward residences due to the grades of the street intersection. This locationwas identified as a Problem Area in the updated City-Wide Drainage Master Plan Update. This action should be coordinated with the streets improvementprogram.
Source of Funding:
Expenditures:
239
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Financial Policies
The following policies were developed to provide guidance to the City of Northglenn regarding financial matters. The City’s intent is to support a sound and efficient financial management system which best utilizes available resources and provides an acceptable level of service to the citizens of Northglenn. The following statements are not intended to restrict the City Council’s authority when determining service requirements or the activities of the City. The 2013 budget for the City of Northglenn was prepared based on these policies where applicable. Financial Goals Financial goals are broad, fairly timeless statements of the financial position the City seeks to attain. The financial goals for the City of Northglenn are:
To be a fiscally responsible City Government.
To have adequate financial reserves for uncertain economic times.
To invest to preserve or enhance our City facilities, buildings and infrastructure.
To provide services in the most cost-effective manner. Financial Policies Financial policies support the financial goals. They allow the City Council to view their present approach to financial management from an overall, long-range vantage point. They are general statements that guide decision-making in specific situations to ensure that a decision will contribute to the attainment of the financial goals. Federal and state laws, rules and regulations, the City Charter, and generally accepted accounting principles (GAAP) promulgated by the Governmental Accounting Standards Board (GASB) and the Government Finance Officers Association of the United States and Canada (GFOA) govern and guide the City of Northglenn’s financial policies and processes. Budget Policies Sound financial practices and the desire to continue to be a fiscally responsible city government dictates that budgets be balanced, constantly monitored, and responsive to changes in service demands. With these concepts in mind, the City of Northglenn has adopted the following budget policy statements:
The City will adopt an annual budget that contains operating budgets for all funds.
Annual operating budgets will be adopted on a balanced basis, where current operating revenues (estimated revenues) are used to fund ongoing operating expenditures/expenses (appropriations). Nothing in this policy shall prohibit the use of operating revenues for capital expenditures/expenses.
Unreserved and undesignated fund balance may be appropriated as part of the adopted budget to fund capital, one-time emergency expenditures/expenses, or one-time operating costs. Unreserved and undesignated fund balance should not be used to fund ongoing operating expenditures/expenses in the adopted budget.
One-time revenues that are not required by law or agreement to be expended for a particular purpose will only be used to fund capital, emergency expenditures/expenses, or one-time operating costs in the adopted budget. Examples of one-time revenues include,
241
but are not limit to, proceeds from the sale of property or other major assets, governmental grants that are not regularly received and are unlikely to recur on a regular basis, major gifts or donations, and major insurance recoveries.
Reservation and designation of fund balance will be estimated in the adopted budget for amounts of fund equity legally restricted or otherwise not available for appropriation, such as the 3% reserve requirement for TABOR.
The City’s fiscal year is the calendar year and its budget calendar shall be as provided for in Article VIII of the Charter of the City of Northglenn, Section 8.1 through 8.13.
Operating Position Policies Operating position refers to the City’s ability to balance its budget on a current basis, maintain reserves for emergencies, and maintain sufficient cash to pay its bills on a timely basis. The City of Northglenn operating position policy requires that:
The City will pay all current operating expenditures with current operating revenues. Ongoing operating costs will not be financed from fund balance.
City staff shall prepare financial reports of the financial position and results of operating for the major funds of the City or any other fund requested by the City Council. The reports will contain the revenue and expenditures of the funds with an analysis of the results for the end of each month except for the month of January.
Revenue Policies Revenues determine the capacity of a local government to provide services. Under ideal conditions, revenues would grow at a rate equal to or greater than expenditures. To ensure that our revenues are balanced and capable of supporting our desired levels of services, the City of Northglenn has adopted the following revenue policy statements:
A process to review diversified and stable revenues will be maintained to shelter the City from short-run fluctuations in any one revenue source.
Each year and whenever appropriate, existing revenues will be re-examined and possible new sources of revenues will be explored to ensure that the City is maximizing its revenue potential.
The City will strive to be informed and aware of all grants and other aid shall be carefully examined for matching requirements (dollar and level-of-effort) and restrictive covenants, to ensure that participation in such grants will be beneficial and cost-effective.
Each year and whenever appropriate, intergovernmental revenues will be reviewed to determine their short and long-term stability, to minimize the impact of any adverse changes. Intergovernmental revenues shall be used as legally prescribed or otherwise set forth by policy.
One-time revenues will be used for capital improvements, one-time expenditures or as legally restricted to a specific purpose.
The City will carefully and routinely monitor any amounts due. An assertive collection of all receivables will be followed.
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Proprietary funds will generate revenue sufficient to support the costs of their services and to remain in compliance with debt covenants or lease agreements.
Revenue forecasts shall be conservative, using generally accepted forecasting techniques and appropriate data.
Each year and whenever appropriate, the City will review its schedule of fees. Expenditure/Expense Policies Expenditure/expenses are a rough measure of a local government’s service output. While many expenditures/expenses can be easily controlled, emergencies, unfounded mandates, and unanticipated service demands may strain the City’s ability to maintain a balanced budget. To ensure the proper control of expenditures/expenses and provide for a quick and effective response to adverse financial situations, the City of Northglenn has adopted the following expenditure/expense policy statements:
Expenditures/expenses and purchase commitments will be made in a form and process that is legal, appropriate, funded, authorized, and sufficiently documented.
Expenditures/expenses and purchase commitments will be recorded in an accurate and timely fashion.
Encumbrances will be used in the City to properly show the commitment of funds against appropriations.
The balances in appropriation accounts and programs will be monitored regularly to ensure that the total of expenditures/expenses and purchase commitments in any account do not exceed the authorized budget for that program.
Requests for competitive bids, proposals, formal, and informal quotes, and other methods of seeking and encouraging vendor competition will be obtained as required by law or otherwise established by the City Council or City Manager.
The City of Northglenn will maintain an effective risk management program that provides adequate coverage, minimizes losses and reduces costs.
Appropriations for all operating funds shall lapse at the close of the fiscal year to the extent that they shall not have been expended or encumbered.
Due to the multi-year nature of many capital improvement projects budget appropriations for the Capital Improvement Funds will continue through project completion and shall not lapse at year end. City of Northglenn Municipal Code Section 5-8-11(a).
A contingency amount proposed by the City Manager and approved by the City Council may be proposed when the budget is adopted. This contingency will be used to provide for expenditures that were unknown or could not have been reasonably estimated at the time of preparation of the budget.
Capital Expenditure/Expense Policy Capital outlay is defined as the purchase of any tangible product which has a cost equal to, or greater than $5,000 and having a useful life in excess of one year.
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The cost of commissions, deliver, setup, and or accessories should be included in the final cost of the capital asset.
All capital assets shall be recorded and tracked via a perpetual inventory system. The City will perform a physical inventory of its tangible capital assets, either simultaneously or on a rotating basis, so that all of the assets are physically accounted for at least once every three years.
The City will develop capital asset replacement and maintenance schedules in accordance with accepted professional standards and best practices. The schedules will be utilized to commit adequate funding of re-investment in the City’s machinery, facilities, and infrastructure so as to prevent the deferment of required ongoing maintenance and replacement.
Capital Improvement Projects (CIP) Policies A capital improvement is defined as a non-recurring expenditure in association with the acquisition, construction, or physical improvement of land, buildings, facilities, or infrastructure, whereby such expenditure results in the creation of a new asset or the extension of an existing asset’s useful life, value, and/or operational capacity. The cost of the capital improvement is added to the basis of the asset and depreciated over time, in contrast to repairs and maintenance expenditures which are recorded as operating costs in the period in which they occur. The City of Northglenn will prepare a five-year CIP for all funds starting with the current year.
The program shall include all projects that meet the definition of a CIP project.
The program shall include the total estimated cost of the project and the potential impacts to ongoing operating costs.
The program will be compiled during annual budget preparation.
A prioritization matrix shall be used to rank CIP projects. Reserve Policies
Reserves are used to buffer the City from downturns in the economy and to provide an additional source of accumulated funding for major capital improvement projects or redevelopment.
When economic times are prosperous the City would ideally like to accumulate an unappropriated fund balance of 100% of the current operating budget.
The unappropriated fund balance in the General Fund will not be allowed to fall below 25% of the current year General Fund operating budget.
The difference between the 100% ceiling and the 25% floor may be used to: o Provide reserves for economic uncertainty o Provide a source of funds for major capital improvement undertakings and/or
redevelopment programs.
Assignments, commitments, or restrictions will be established for anticipated future needs when appropriate to act as a savings account whereby specific future provisions have been identified and aid in the management of cash flows and financial planning.
244
Cash Management and Investment Policies
The City of Northglenn shall use pooled city cash to invest in United States government, corporate, and money market instruments, assuming investments meet city standards for investment quality. Criteria for selecting investments, using the prudent investor rule, are safety, liquidity, and yield, in that order of priority.
Cash and investment proceeds will be structured to utilize all available funds for investment
purposes.
The City shall invest public funds in a manner that provides preservation of capital, meets daily liquidity needs, diversifies the City’s investments, conforms to all local and state statutes governing the investment of public funds, and generates market rates of return.
Debt Management Policies The City shall maintain a debt policy, which establishes criteria that will protect the City’s financial integrity while providing a funding mechanism to meet the City’s capital needs. The underlying approach of the City is to borrow only for capital improvements that cannot be funded on a pay-as-you-go basis. In some cases, debt can be an effective way to finance major capital improvements. Properly managed debt preserves the City’s credit rating, provides flexibility in current and future operating budgets, and provides long-term assets that maintain or improve our quality of life. To provide for the appropriate issuance and responsible use of debt, the City of Northglenn has adopted the following debt management policy statements:
Long-term debt will not be issued to finance current operations.
The maturity of the debt should not exceed 75% of the expected useful life of the resulting asset.
Certificates of Participation (COPs) should not exceed 12% of the issuing funds total expenditures. Any COP project that generates revenue should have the revenues credited against the total lease payments before calculating the limit.
General Obligation Bonds (GO) should be limited to projects with an asset life of greater than ten years. The total GO bonds issued should not exceed 5% of the actual taxable value of the property in the City. Limitations on debt shall meet all limits of Article X Section 20 of the Colorado Revised Statutes as interpreted by the City Attorney.
Sales tax bonds or notes should be no greater than 15% of the revenues of the fund supporting the debt or lease unless it is a new tax that has been approved and dedicated by the voters.
Enterprise revenue bonds, notes, or leases should be no greater than 15% of the revenues of the fund supporting the debt or lease unless it is an approved revenue source that is dedicated by the City Council or the voters to repayment of the debt.
Each annual operating budget will include the full appropriation for repayment of the principal and interest due that year on each debt or lease issue.
Debt limits established by law and policy will be calculated at least once each year, and whenever otherwise requested or appropriate.
Good communications will be maintained with bond rating agencies, bond counsel, banks, financial advisors and other involved in debt issuance and management.
245
The City’s comprehensive annual financial reports and official statements will reflect our
commitment to full and open disclosure concerning our debt. Periodic Review The Comprehensive Financial Policy Document and each of the policies contained within shall be reviewed by the City Council during even numbered years. The policy has been written to be flexible and easily amended to deal with the style of the times.
246
Personnel Summary
Full-Time Equivalency (FTE)
The following table provides a summarized history of FTE’s for each department within the City. Elected officials and/or appointed commissions are not included.
Department/Position
2011Audited Amounts
2012AdoptedBudget
2012 Year-End Estimate
2013 Adopted Budget
City ManagerCity Manager 1.00 1.00 1.00 1.00 Communications Manager 1.00 1.00 1.00 1.00 Economic Development Manager 1.00 1.00 1.00 1.00 Economic Development Coordinator - - - 1.00 Executive Asst. To City Manager 1.00 1.00 1.00 1.00 Public Communications Spec. 1.00 1.00 1.00 1.00 Total 5.00 5.00 5.00 6.00
City ClerkCity Clerk 1.00 1.00 1.00 1.00 Deputy City Clerk/Licensing Spec 1.00 1.00 1.00 1.00 Central Records Specialist 1.00 1.00 1.00 1.00 Admin (I,II,III) 0.50 0.50 0.50 0.50 Total 3.50 3.50 3.50 3.50
Management ServicesDirector Of Management Services 1.00 1.00 1.00 1.00 Municipal Court Supv 1.00 1.00 1.00 1.00 Probation Officer 0.40 0.40 0.40 0.40 Community Services Coordinator 0.15 0.15 0.15 0.15 Court Clerk 4.00 4.00 4.00 3.00 Clerical Asst 0.30 0.30 0.30 0.30 Sr. Human Resources Analyst 1.00 1.00 1.00 1.00 Human Resources Analyst 1.00 1.00 1.00 1.00 Risk Manager - - - 1.00 Neighborhood Programs Specialist 1.00 1.00 1.00 1.00 Community Outreach Coord 1.00 1.00 1.00 1.00 Human Resources Technician 1.00 1.00 1.00 1.00 Custodian 1.80 1.80 1.80 1.80 Total 13.65 13.65 13.65 13.65
TechnologyDirector Of Technology 1.00 1.00 1.00 1.00 Software Engineer 1.00 1.00 1.00 1.00 Sr. Network Administrator 1.00 1.00 1.00 1.00 Criminal Information Sys Coord 1.00 1.00 1.00 1.00 IT Resource Coordinator 1.00 1.00 1.00 1.00 Technical Support Specialist II 1.00 1.00 1.00 1.00 Total 6.00 6.00 6.00 6.00
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Department/Position
2011Audited Amounts
2012AdoptedBudget
2012 Year-End Estimate
2013 Adopted Budget
FinanceDirector Of Finance 1.00 1.00 1.00 1.00 Controller/Acct Manager 1.00 1.00 1.00 1.00 Treasury Manager 1.00 1.00 1.00 1.00 Risk Manager 1.00 1.00 1.00 - Revenue Supervisor 1.00 1.00 1.00 1.00 Accountant II 1.00 1.00 1.00 1.00 Sales Tax Auditor II 1.00 1.00 1.00 1.00 Admin (I,II,III) 1.00 1.00 1.00 - Accounting Specialist 2.00 2.00 2.00 3.00 Meter Reader II 1.00 - - - Sales Tax Specialist 1.00 1.00 1.00 1.00 Fiss Customer Service Representative 1.60 1.60 1.60 1.60 Total 13.60 12.60 12.60 11.60
Planning & DevelopmentDirector Of Planning & Development 1.00 1.00 1.00 1.00 City/Urban Planner 1.00 1.00 1.00 1.00 Planner 1.00 1.00 1.00 1.00 Abatement Coordinator 1.00 1.00 1.00 - Neighborhood Services Supervisor 1.00 1.00 1.00 1.00 Neighborhood Services Officer 4.00 4.00 4.00 5.00 Admin (I,II,III) 1.00 1.00 1.00 1.00 Hearing Officer 0.01 - - - Total 10.01 10.00 10.00 10.00
Parks, Recreation, & CultureDirector Of Parks And Recreation 1.00 1.00 1.00 1.00 Specialized Fitness Instructor 0.10 0.10 0.10 0.10 Foreman - Parks 1.00 1.00 1.00 1.00 Recreation Programs Supv. 3.00 3.00 3.00 3.00 Parks Maint Worker (I,II,III) 6.00 14.00 14.00 14.00 Customer Solutions Specialist 0.80 0.80 0.80 0.80 Recreation Specialist 5.85 5.85 5.85 5.85 Theatre Tech 1.00 1.00 1.00 1.00 Admin (I,II,III) 1.00 1.00 1.00 1.00 Parks Maint Worker II 6.00 - - - Aquasize Instructor 0.51 0.51 0.51 0.51 Fitness Instructor 0.92 0.92 0.92 0.92 Parks Maint Worker I 2.00 - - - Weight Training Instructor 0.30 0.30 0.30 0.30 Custodian 2.50 2.50 2.50 2.50 Guest Relations Specialist 3.95 3.95 3.45 3.73 Head Lifeguard 0.50 0.50 0.50 - Day Camp Asst Director 0.20 0.20 0.20 0.20 Drop-In Sports Supervisor 1.60 1.60 1.60 1.60 Lifeguard (LGI, WSI) 3.39 6.39 6.39 6.39 Tiny/Teeny Tot Instructor 0.50 0.50 0.50 1.00 Tiny/Teeny Tot Aide 0.50 0.89 0.89 0.39 Lifeguard 3.00 - - - Recreation Assistant - - 0.50 0.68 Day Camp Aide 0.10 0.10 0.10 0.10 Total 45.72 46.11 46.11 46.07
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Department/Position
2011Audited Amounts
2012AdoptedBudget
2012 Year-End Estimate
2013 Adopted Budget
PoliceChief Of Police 1.00 1.00 1.00 1.00 Division Commander 2.00 3.00 3.00 3.00 Lt. Commander 2.00 - - - Sergeant 9.00 10.00 10.00 10.00 K-9 Police Officer 1.00 1.00 1.00 - Police Officer 52.00 51.00 51.00 52.00 Crime Analyst 1.00 1.00 1.00 1.00 Criminalist 1.00 1.00 1.00 1.00 Records Unit Supervisor 1.00 1.00 1.00 1.00 Animal Control Officer 2.00 2.00 2.00 2.00 Property/Evidence Custodian 0.50 1.00 1.00 1.00 Police Services Representative 7.00 7.00 7.00 7.00 Admin (I,II,III) 1.00 1.00 1.00 1.00 Administrative Clerk 1.50 1.50 1.50 1.50 Customer Service Rep - 1.00 1.00 1.00 Total 82.00 82.50 82.50 82.50
Public WorksDirector Of Public Works/Utilities 1.00 1.00 1.00 1.00 Public Works Superintendent 2.00 2.00 2.00 2.00 Mun Svs Foreman - Streets 1.00 1.00 1.00 1.00 Civil Engineer (EIT, PE) 2.00 4.00 3.00 4.00 Electrical/Mechanical Foreman 1.00 1.00 1.00 1.00 Facilities Maintenance Foreman 1.00 1.00 1.00 1.00 Chief Plant Operator 1.00 1.00 1.00 1.00 Civil Engineer I 2.00 - - - Fleet Services Foreman 1.00 1.00 1.00 1.00 Lead Lab Analyst 1.00 1.00 1.00 1.00 Mun Svs Foreman / Sanitation 1.00 1.00 1.00 1.00 Mun Svs Foreman/Utilities 1.00 1.00 1.00 1.00 Water Quality Coordinator 1.00 1.00 1.00 1.00 GIS Specialist 1.00 1.00 1.00 1.00 Bldg/Elec/Construct Inspector 1.00 - - - Manager Of Ditch Maintenance 1.00 1.00 1.00 1.00 Electrical/Mechanical Tech I 3.00 3.00 3.00 3.00 Indust. Pretreat/Backflow Prev. Spec. 1.00 1.00 1.00 1.00 Lab Analyst 1.00 1.00 1.00 1.00 Stormwater Coordinator 1.00 1.00 1.00 1.00 Utility Plant Operator (A, B, C, D) 2.00 9.00 9.00 9.00 Admin (I,II,III) 3.00 4.00 4.00 4.00 Water Resources Technician 1.00 1.00 1.00 1.00 Water Resources Administrator - - 1.00 1.00 Fleet Services Technician 2.00 2.00 2.00 2.00 Utility Plant Operator B 2.00 - - - Facilities Maintenance Technician I 3.00 2.00 2.00 2.00 MSW/Sanitation (I, II, III) 6.00 7.00 7.00 7.00 MSW/Streets (I, II, III) 1.00 7.00 7.00 7.00 MSW/Collec & Distrib (I, II, III) 2.00 6.00 6.00 6.00 MSW III / WWTF 1.00 - - - Utility Locate & Maint Worker 1.00 1.00 1.00 1.00 Utility Technician 1.00 1.00 1.00 1.00
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Department/Position
2011Audited Amounts
2012AdoptedBudget
2012 Year-End Estimate
2013 Adopted Budget
Lab Technician 0.80 0.80 0.80 1.00 Utility Plant Operator C 3.00 - - - Administrative Assistant 1.00 - - - Engineering Technician I 1.00 1.00 1.00 - Utility Plant Operator Trainee 1.00 - - - MSW II / Sanitation 1.00 - - - MSW II /Collection & Distribution 2.00 - - - Ditch Rider 1.00 1.00 1.00 1.00 MSW I / Sanitation - - - - MSW I / Streets 6.00 - - - MSW I / Collection & Distribution 1.00 - - - Meter Reader II - 1.00 1.00 1.00 Total 67.80 67.80 67.80 68.00
City-Wide Total 247.28 247.16 247.16 247.32
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Glossary of Terms
Acronyms CAFR Comprehensive Annual Financial Report CIP Capital Improvement Program CDBG Community Development Block Grant FTE Full-Time Equivalent/Equivalency GAAP Generally Accepted Accounting Principles GFOA Government Finance Officers Association GASB Governmental Accounting Standards Board (GASB) TABOR Taxpayer’s Bill of Rights Definitions Abatement and Refunds A complete or partial cancellation of a levy. Accommodation Tax The City levies a 5.0% tax on all lodging and accommodations provided for a period of less than 30 consecutive days. Accounting Period A period at the end of which and for which financial statements are prepared. Accounting System The total structure of records and procedures which discover, record, classify, summarize, and report information on the financial position and results of operations of a government or any of its funds, balanced account groups, or organizational components. Accounts Payable Amounts owed to persons or organizations for goods and services received by the City but not yet paid for. Accounts Receivable Amounts owed from persons or organizations for goods and services furnished by the City but not yet paid for. Accrual Basis of Accounting The method of accounting under which revenues are recorded when they are earned and become measurable (whether or not cash is received at that time) and expenditures are recorded when goods and services are received (whether or not cash disbursements are made at that time or not). Accumulated Depreciation Accumulated costs associated with the expiration of the estimated service life of capital assets. Ad Valorem A tax imposed at a rate or percentage of the value of a particular good. Amortization The reduction of debt by payments of principal and interest sufficient to retire the debt by maturity.
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Appropriation A legal authorization made by the City Council, which permits the City to incur obligations and to make expenditures of resources. Assessed Valuation A valuation set upon real estate or other property by a government as a basis for levying taxes. Assets Resources owned or held by governments which have monetary value. Audit A comprehensive examination of the manner in which the government’s resources were utilized. A financial audit is a review of the accounting system and financial information to determine how government funds were spent and whether expenditures complied with the legislative body’s appropriations. A performance audit consists of a review of how well the government met its stated goals. Balanced Budget A balanced budget is defined as a budget in which proposed expenditures and provisions of contingencies in the budget do not exceed the total estimated revenues including surpluses from prior years. Bond A written promise to pay a sum of money on a specific date at a specific interest rate. The interest payments and the repayment of principal are detailed in a bond ordinance. The most common types of bonds are general obligation and revenue bonds. These are most frequently used for construction of large capital projects, such as buildings, streets, and bridges. Budget A financial plan for a specified period of time (fiscal year) that matches estimated revenues and expenditures with various municipal services. Budget Document The official published statement prepared by the Finance Department that includes all budget information as approved by City Council. It is distributed to the press and the public following approval. Budgetary Basis of Accounting The basis of accounting used to prepare the budget. Budgetary Control The control or management of a governmental unit or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. Capital Assets Assets with an initial value greater than $5,000 and a useful life which exceeds one year (a.k.a. Fixed Assets). Capital Expenditures/Outlay Money spent to add or expand property, facilities, and capital assets with the expectation that they will benefit the organization for a length of time exceeding one year (also see Capital Assets & Capital Projects).
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Capital Improvement Program (CIP) A plan of proposed capital outlays and the means of financing them for the current fiscal period. Capital Projects Projects, which purchase or construct capital assets which meet or exceed $25,000. Typically, a capital project encompasses a purchase of land and/or the construction of a building, facility, or infrastructure. Capital Projects Fund Established to account for the purchase or construction of major capital facilities that are not financed by proprietary funds or trust funds. Cash Basis of Accounting A basis of accounting in which revenues are recorded when received in cash and expenditures are recorded when cash is disbursed. Component Unit A legally separate organization for which the elected officials of the primary government are financially accountable. In addition, component units can be other organizations for which the nature and significance of their relationship with a primary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete. Comprehensive Annual Financial Report (CAFR) A government unit’s official annual financial report prepared and published as a matter of public record. Community Development Block Grant (CDBG) A financial grant program offered by the U.S. Department of Housing and Urban Development typically restricted for use in low and moderate income areas. Contingency A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted for. Debt Reserves The City’s obligation to pay the principal and interest of all bonds and other debt instruments according to a predetermined payment schedule. Debt Service Fund Established to account for the transfers of resources from other governmental type funds for the payment of principal and interest of general long-term debt. Deficit The excess of liabilities over assets for any fund or organization. Department A major administrative division of the City, which has overall management responsibility for an operation or a group of related operation within a functional area. Depreciation The process of estimating and recording the lost usefulness, expired useful life or diminution of service from a capital asset that cannot or will not be restored by repair and will be replaced. The cost of the capital asset’s lost usefulness is the depreciation or the cost to reserve in order to replace the item at the end of its useful life.
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Discrete Presentation Method of reporting financial data of component units in a column or columns separate from the financial data of the primary government. Emergency Reserves As defined in Colorado State Statutes in Article X, Section 20, “to use for declared emergencies only, each district shall reserve 3% or more of its fiscal year spending excluding bonded debt service.” Encumbrance The commitment of appropriated funds to purchase an item or service. To encumber funds means to set aside or commit funds for a future expenditure. Enterprise Fund Established to finance and account for the acquisition, operation, and maintenance of governmental facilities and services which are entirely or predominantly self-supported by user fees. All activities necessary to provide such services are accounted for in these funds. TABOR defines an Enterprise Fund as, “A government-owned business authorized to issue its own revenue bonds and receives less than 10% of its annual revenue from other government grants and/or subsidies”. Escrow A deed, bond, money, or a piece of property delivered to a third party (escrow agent) to be delivered by him/her to the grantee only upon the fulfillment of a condition. Excise Tax Selective sales taxes that are levied on specific transactions. They are levied separately from general sales taxes. Expenditure Decrease in net financial resources other than through interfund transfers. Fiduciary Funds Used to account for financial resources held or managed by the governmental entity in a trustee or agent capacity for individuals, private organizations, other governmental entities, and/or other funds. There are two types of fiduciary funds, trust and agency funds. Fiscal Year A 12-month period of time to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. Fixed Assets Assets with a value greater than $5,000 and useful life of several years (a.k.a. Capital Assets). Franchise Fee The City imposes franchise fees on utility companies that provide services within the City limits. This fee grants the company access to public streets and provides easements that enable them to supply and maintain services to City residents. Full-Time Equivalent (FTE) A standard measure of staffing. One FTE is equal to a 2,080 working hours which is the number of hours worked in a year by a full-time employee (40 hours per week x 52 weeks = 2,080 hours).
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Fund An accounting entity that has a set of self-balancing accounts and that records all financial transactions for specific activities or government functions. Eight commonly used funds in public accounting are the general fund, special revenue funds, debt service funds, capital projects funds, enterprise funds, trust and agency funds, internal service funds, and special assessment funds. Fund Balance Fund balance is the excess of assets over liabilities. A negative fund balance is referred to as a deficit. Fund Type Any one of seven types into which all funds are classified in governmental accounting. The seven fund types are general, special revenue, debt service, capital projects, enterprise, internal service, and trust/agency. General Fund The General Fund is established to account for the revenues and expenditures necessary to carry out basic governmental activities of the City such as public safety, planning, administrative services, etc., which are not required to be accounted for in another fund. General Obligation Bonds Long-term debt backed by the full faith and credit of the issuing government. Generally Accepted Accounting Principles (GAAP) Uniform minimum standards and guidelines for financial accounting and reporting that govern the form and content of financial statements. They encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. Generally accepted accounting principles are continually evolving as changes occur in the reporting environment. Government Finance Officers Association (GFOA) An organization which administers the Certificate of Achievement program, as well as others to encourage excellence in financial reporting and budgeting by state and local governments. Governmental Accounting Standards Board (GASB) The independent agency established as the official body designated to set accounting and financial reporting standards for state and local governments. Governmental Funds Used to account for general government activities which benefit the public as a whole such as administration, police protection, and maintenance of streets and roads. There are five types of governmental funds: general, special revenue, capital projects, debt service, and permanent funds. Grants Contributions or gifts of cash or other assets from another government to be used or expended for a specified purpose, activity, or facility. Impact Fees Fees imposed to fund expenditures on capital facilities needed to serve new development pursuant to CRS 29-20-104. Highway Users Tax This revenue is State collected, locally shared revenue that is distributed monthly. These funds are collected through gas taxes and motor vehicle registration fees and are earmarked specifically for the construction, maintenance or improvement of streets, roads and highways. These monies are distributed to municipalities based on a formula that includes the number of vehicles registered and
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the miles of streets in each municipality. Distribution percentages are recalculated every year in July based upon the previous year vehicle registrations and the previous year miles of open and maintained streets. A Local Highway Finance Report must be completed and returned to the Colorado Department of Transportation each year in order to receive a portion of this revenue. Infrastructure Long-lived capital assets that normally are stationary in nature and normally can be preserved for a significantly greater number of years than most capital assets. Interfund Transfers Amounts transferred from one fund to another within a single government entity. Interfund Loans Loans made from one fund to another. Intergovernmental Revenue Revenue received from other governments in the form of grants, entitlements, shared revenues, or payments in lieu of taxes. Internal Service Fund A fund used to account for the financing of goods or services provided by one department or agency to other departments or agencies of a government, or to other governments, on a cost-reimbursement basis. Levy To impose taxes, special assessments, or service charges for the support of governmental activities. Long Term Debt Debt with a maturity of more than one year after the date of issuance. Mill The rate of tax which results in one dollar of taxes on each $1,000 of assessed valuation. Modified Accrual Accounting A basis of accounting in which expenditures are accrued but revenues are accounted for on a cash basis. This accounting technique is a combination of cash and accrual accounting since expenditures are immediately incurred as a liability while revenues are not recorded until they are actually received or are “measurable” and “available for expenditure”. Since this type of accounting basis is a conservative financial approach, it is recommended as the standard for most governmental funds. Operating Budget The portion of the budget that pertains to daily operations that provide basic governmental services. The operating budget contains appropriations for expenditures such as personnel, materials, supplies, capital assets, and debt service. Ordinance A formal legislative enactment by the governing body of a municipality. If it is not in conflict with any higher form of law, it has the full force and effect of law within the boundaries of the municipality. Property Tax Taxes levied against both residential and commercial real property located within the City limits. Taxes are levied in the current year and due in the following year, i.e. 2009 receipts are for taxes
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levied in 2008. Property taxes are restricted by the “TABOR” Amendment and State Statutes. Currently all property taxes are reported in the General Fund. Proprietary Funds Account for a government’s business-type or commercial activities such as goods or services that are sold to the public, to other governments, or to other departments within the government. There are two types of proprietary funds, enterprise and internal services. Refunding Bonds Bonds issued to retire bonds already outstanding. The refunding bonds may be sold for cash and outstanding bonds redeemed in cash, or the refunding bonds may be exchanged with holders of outstanding bonds. Resolution A special or temporary order of legislative body requiring less legal formality than an ordinance or statute; used by governing boards for taking formal action. Revenue Funds that are received as income. It includes such items as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, and interest earnings. Revenue Bonds Bonds whose principal and interest are payable exclusively from earnings of a public enterprise. Road and Bridge Tax This revenue is a portion of the highway user taxes which are distributed to the counties. The County shares a portion of the taxes it receives to support City roads and bridges within the county. Sales Tax The City levies a 4.0% tax for all local retail sales. Sales taxes on the sale of all non-food items are allocated between funds as follows: General Fund receives 75%, and 25% of the collections (which is equal to a 1% tax rate) have been restricted exclusively for the purposes of increasing the City’s water supply (0.5%) and funding of capital improvement projects (0.5%). The food-related sales tax is restricted for the exclusive purpose of reducing water and sewer capital charges and is made up of a 3% tax. The proceeds are used to pay water/wastewater-related debt service. Special Assessment A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. Special Revenue Fund Established to account for the proceeds of specific revenue sources (other than special assessments, pension trusts, proprietary fund operations and revenues received for major capital projects) that are legally restricted for specified purposes. GAAP only requires the use of special revenue funds when legally mandated. Specific Ownership Tax The County Department of Motor Vehicles collects specific ownership tax when a vehicle is licensed. This tax is collected based on the value of the vehicle when it was new. This taxable value does not change throughout the life of the vehicle; however the tax rate charged on the taxable value continues to decrease until the vehicle is 10 or more years old at which time the taxes paid are $3.00 per year. The Adams County Treasurer’s Office distributes 29% of this tax to various local districts (including the City) based on their mill levy.
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Supplemental Appropriation An appropriation by the City Council when there is a need to transfer budgeted and appropriated monies from one fund to another fund or, if during the fiscal year, the governing body or any spending agency of such local government received unanticipated revenue or revenues not assured at the time of the adoption of the budget. Tax A compulsory charge levied by a government to finance services performed for the common benefit. Taxpayer’s Bill of Rights (TABOR) An amendment to the Colorado State Constitution passed by Colorado voters in November 1992 which limits the growth of local government revenues equal to that of the rate of inflation plus local growth (assessed valuation). Tobacco Tax A $0.01 tax is levied by the State of Colorado on each cigarette sold. Approximately 27% of this tax is distributed to municipalities based on the percentage of state sales taxes collected in the jurisdiction compared with the statewide collection. The City receives these taxes on or near the 15th of the month; two months after the vendor collects the taxes. Useful Life An estimation of the period of time over which machinery, equipment, property, facility, or other capital asset will be of value or use to its owner. User Fees Charged to the benefiting party for the direct receipt of a public service. Working Capital The amount of current assets that exceeds current liabilities.
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