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2024 Approved Budget2024 Approved Budget City of Boulder 2024 Approved Budget Page 1 BUDGET HIGHLIGHTS BUDGET IN BRIEF The 2024 Budget proposes $21.1 million in total enhancements. Overall, the budget is making permanent investments in critical areas, such as wildfire resilience, behavioral health response programs, day services center operations, and housing support. Highlights of these investments and others can be found on the Budget Highlights page and the Budget by Goal Area page. The total 2024 Approved Budget is $515.4 million across all funds. This budget includes a change in budgeting practice for capital bond proceeds, which impacts Utilities-related capital projects in 2024. Excluding Utilities, the total 2024 Approved Budget is a 5.5% change from the 2023 Approved Budget. This includes a 2024 Operating Budget of $374.2 million, representing an annual increase of 5.5%, and a 2024 Capital Budget of $141.2 million. The 2024 Approved General Fund Budget is $196.1 million, a 4.1% increase over 2023. The Budget in Brief and Budget in Brief Continued sections provides a breakdown of the sources, or revenues, and uses, or expenditures, within the city's 2024 Approved Budget. OPERATING & CAPITAL BUDGET BY THE NUMBERS $515.4M TOTAL 2024 APPROVED BUDGET 1509.13 FULL-TIME EQUIVALENTS (EMPLOYEES) CITY OF BOULDER ANNUAL BUDGETCITY OF BOULDER ANNUAL BUDGET FISCAL YEAR 2024FISCAL YEAR 2024 City of Boulder 2024 Approved Budget Page 2 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0M 200.0M 300.0M 400.0M 500.0M DollarsUtilities Transportation & Mobility Police Housing & Human Services Parks & Recreation Open Space & Mountain Pa… Fire-Rescue General Government More (13 grouped) Sort Large to Small  FY24-29 CAPITAL IMPROVEMENT PROGRAM $141.2M 2024 CAPITAL BUDGET $903.7M 2024-29 PLANNED CAPITAL SPENDING Visualization 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Fiscal Year 0.0 50.0M 100.0M 150.0M 200.0M DollarsUtilities Facilities & Fleet Transportation & Mobility Parks & Recreation Open Space & Mountain Pa… General Government Community Vitality Innovation & Technology Fire-Rescue Sort Large to Small  City of Boulder 2024 Approved Budget Page 3 TABLE OF CONTENTS INTRODUCTION AND SUMMARY City Manager's 2024 Budget Message Budget in Brief Budget in Brief - Continued Budget Highlights Budget by Goal Area Citywide Context, Strategic Planning & Budget Process Transparency Portal DEPARTMENT OVERVIEWS DEPARTMENT & PROGRAM BUDGETS City Attorney's Office City Council City Manager's Office Climate Initiatives Communication & Engagement Community Vitality Facilities & Fleet Finance Fire-Rescue Housing & Human Services Human Resources Innovation & Technology Municipal Court Open Space & Mountain Parks Parks & Recreation Planning & Development Services Police Transportation & Mobility Utilities CAPITAL IMPROVEMENT PROGRAM Capital Improvement Program (CIP) Summary CIP BY DEPARTMENT Community Vitality Facilities & Fleet Fire-Rescue Innovation & Technology Open Space & Mountain Parks Parks & Recreation Transportation & Mobility Utilities Community, Culture, Resilience, & Safety (CCRS) Tax APPENDIX Adopted Budget Reconciliation & Ordinance Budget Policies Budget Terms Codified Fees, Rates & Charges Debt Service Fund Definitions and Fund Financial GFOA Awards CITY OF BOULDER MAIN WEBSITE Powered by OpenGov City of Boulder 2024 Approved Budget Page 4 PRESENTED TO City of Boulder Colorado For the Fiscal Year Beginning January 01, 2023 Executive Director GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award City of Boulder 2024 Approved Budget Page 5 Message from City Manager Dear council and community members, I carry many responsibilities as city manager but none, perhaps, as important as ensuring that money entrusted to us by taxpayers is spent wisely, strategically, and in response to community needs. Today, I present you with a 2024 Recommended Budget that strives to do just that. Its theme is: Honoring Our Commitments. In the year ahead, honoring our commitments means sustaining investments that we have already made in response to some of the biggest challenges of our time: behavioral health; homelessness; ongoing financial stressors for vulnerable populations; climate change and wildfire risk; unsanctioned camping; and a lack of affordable housing. This proposed spending plan recognizes that our community looks to their local government to be an innovator and leader on these issues. It supports this powerful work by giving these programs renewed, and in many cases, ongoing, funding. Whenever possible, it also seeks to address disparities and enhance equity in our community. In short, this budget makes good on our promise to do better, to be better – in service to all. Tough choices As proud as I am of this proposal, its creation was not easy. The 2024 Recommended Budget represents a deep and collaborative effort to understand financial forecasts, assess community needs, weigh sometimes competing priorities, and make difficult choices. The decisions are challenging because we’re blessed with a workforce and highly engaged community who continually generate creative and enticing ideas to make local government even better. While the possibilities for enhancing our services are endless, funding is not. This is certainly true as we look to 2024. The availability of library budget resources and additional property tax revenues are balanced by slowing sales and use tax revenue growth, uncertainty around overall economic conditions, and our responsibility to fulfill many existing commitments. These commitments include continued funding for programs we started in 2022 and 2023 as we confronted the urgent needs of a post-pandemic world. We’ve also pledged to further the transformation of the old Boulder Community Hospital site on Broadway, between Alpine and Balsam, into a hub for affordable housing and consolidated city services. We’re acutely aware of the importance of maintaining and, in some cases, replacing, facilities that serve our community already, like recreation centers and fire stations. And we must continue to support our most valuable asset – our workforce. This list alone requires us to be especially prudent in the upcoming year – and likely for the next couple of years. City Manager's Budget Message FY2024 Budget City of Boulder 2024 Approved Budget Page 6 On top of this, as we enter election season, we face uncertainty around a critical source of revenue. In November, Boulder voters will be asked to decide whether to renew at 0.15% sales tax that is set to expire in 2024. The item on the ballot commits to allocating 50 percent of this funding, if approved, to arts and the other 50 percent to the General Fund. If this measure is not approved, the city will need to make up the difference in funding to continue key service areas. Even if it is approved, current financial projections show the city will be limited to an average of $500,000 for any new ongoing programs or services within the General Fund over the next six years. What this means is that we are making choices in a constrained environment, and we must be strategic. We should, of course, explore new sources of funding, but we cannot simply hope that revenues increase or that taxpayers will bless us with more. We need to examine all our work with a critical eye and continue the approaches we started last year to budget for resilience. And as we gain better insights into programmatic outcomes, we must be willing to make courageous decisions to stop programs or services that are not meeting our expectations or are no longer necessary. The 2024 Recommended Budget is a step in this direction. Numbers, at a glance The total 2024 Recommended Budget is $514.8 million across all funds. This budget includes a change in budgeting practice related to bond proceeds, primarily impacting Utilities, which makes the overall budget number seem lower than last year. Excluding this adjustment, the total 2024 Recommended Budget is 4.7% higher than the 2023 Approved Budget. The total includes a 2024 Operating Budget of $374.1 million, representing a 5.5% increase over 2023, and a 2024 Capital Budget of $140.7 million. It’s important to understand that the overall budget includes voter-earmarked revenues for specific city services and assets, including utilities, open space, climate initiatives, and capital projects promised through the 2021 Community, Culture, Resilience and Safety (CCRS) tax, for example. This revenue must be used for these purposes. It also includes money set aside in reserves. Reserves create a safety net in case of emergencies or other unforeseen circumstances. The General Fund is the portion of the budget that covers many of the city’s other function areas, including the maintenance of facilities, paths and parks, housing and human service programs, public safety, communications and more. This fund is largely driven by sales and use tax and property tax revenue, so the total amount can fluctuate from year to year. Because the city has more discretion about how to allocate General Fund dollars, it can be helpful to focus most on the choices made in this area of spending. The recommended General Fund budget for 2024 is $196.1 million. The total amount represents a 4.1% increase over last year’s General Fund. More detailed information, including proposed spending by department, can be found on the city’s Online Budget Book. Department expenses and other budget overview items can be found in the Budget in Brief section. The impact of the newly approved library district There has been much anticipation around the dollars the city could have available now that voters have decided to form a library district. City of Boulder 2024 Approved Budget Page 7 The 2024 Recommended Budget estimates that the transition to a library district will result in an additional $9.2 million a year in the city’s General Fund. While it may be tempting to see this as a windfall, reality requires a measured approach. The creation of the district is still underway, and the city remains responsible for providing services at the Main Library and all its branches until the transition is complete. The district is expected to reimburse the city for post-election operating expenses, but the total amount, estimated to be $13 million, and timing are still being negotiated. Most of these resources will be necessary for obligations we have already made. Significant portions of this revenue are designated for the Community Assistance Response and Engagement (CARE) program, which will dispatch mental health clinicians and paramedics instead of police officers to certain types of calls ($2.1 million); a homelessness day services center ($1.6 million); and additional debt service for the development of the campus at Alpine-Balsam ($2.5 million). The remaining amount ($3 million) is being set aside pending the result of the ballot initiative related to the expiration of the 0.15 sales and use tax. If the tax is not renewed or dedicated as the initiative proposes, the General Fund will need to utilize all or some of these funds to cover operations currently supported by the tax under its current structure. These operations include public safety services, homelessness programs, urban parks maintenance and more. A decision-making framework The 2024 Recommended Budget represents the second full year of implementation of Budgeting for Resilience, or outcome-based budgeting. It leans heavily into the city’s the Sustainability, Equity, and Resilience (SER) framework, which seeks to support actions that ensure Boulder is: Safe Healthy and Socially Thriving Livable Accessible and Connected Environmentally Sustainable Responsibly Governed Economically Vital In preparing their budget proposals, departments were required to connect their work to this model and describe desired outcomes, as well as ways to measure whether the outcomes are being achieved. The Budget by Goal Area page shows the city’s 2023 and proposed 2024 financial commitment by SER Framework area. This year, the city also piloted a new approach for community engagement, partnering with community connectors-in-residence, a group of trusted residents who understand the needs of many of the historically excluded communities in Boulder. These community connectors spent considerable time learning about the city’s budget and providing carefully considered recommendations about the types of work the city should prioritize. I am grateful for their participation and thoughtful insights and believe this proposed budget reflects their feedback. Support for community priorities Residents rely on local government for important day-to-day services, including clean drinking water, public safety, transportation, affordable housing, parks and outdoor spaces to enjoy, recreation facilities, and more. This recommended budget supports the basic continuation of these core services, while also seeking to address many complex issues. City of Boulder 2024 Approved Budget Page 8 Overall, the budget includes $21.1 million in proposed enhancements in service to community. The following is a summary, by topic, of some of the most significant expenditures: Behavioral Health Response - As previously mentioned, the 2024 Recommended Budget supports the implementation and evolution of the CARE alternative response program. The city is also continuing to fund the Crisis Intervention and Response Team (CIRT), which pairs mental health clinicians with officers for calls that may be higher risk and require a dual approach. Homelessness/Day Services Center Implementation - In January 2022, City Council established a two-year priority of creating space for day services for individuals experiencing homelessness. The goal is to provide support and resources during hours when the shelter is not open and to increase opportunities for individuals to transition to housing. Significant work was completed in 2023 to understand the need, identify a location and secure an operating partner. The 2024 Recommended Budget includes a total of $6.6 million: $1.6 million of that will support center operations; the remaining $5 million is for construction, tentatively slated for the fall. Ongoing Financial Stresses for Lower-Income Community Members - While much of the Boulder community is regaining stability after the pandemic, lower-income residents continue to struggle to cover basic needs. In recognition of this, the budget seeks to address disparities. A few examples include increases in health equity grants ($415,000); support for the Emergency Family Assistance Association’s (EFAA) Keep Families Housed Program ($137,000); money for critical home improvement and problem- solving efforts in manufactured housing communities ($525,000); and ongoing funding for community connectors ($50,000). Climate and Wildfire Resilience Work - In 2022, Boulder voters demonstrated ongoing support for vital work related to climate change, passing a $6.5 million tax that includes $1.5 million to enhance the city’s wildfire resilience initiatives. Revenue collected in 2024 will advance some of the highest priorities related to this topic. Commitments include the creation of a Community Wildfire Protection Plan, the creation of a community mitigation grants program, and the implementation of risk assessment software. Safe and Managed Public Spaces - Like many other communities across the country, Boulder continues to experience negative impacts related to unsanctioned camping, particularly along critical waterways and in shared public spaces. In April 2021, council approved a pilot program that sought to balance accountability with compassion in managing encampments. Between October 2021 and July 2023, a cross-departmental team cleaned up 1,185 unsanctioned camping sites and removed 240.2 tons of debris while connecting community members to critical services. The 2024 Recommended Budget calls for a $945,000 increase, and a total program budget of $2.4 million, to advance critical goals and outcomes, collect meaningful measurements, and make a full recommendation on the future of the program during the 2025 Budget development. Affordable Housing Initiatives - The affordability, or lack thereof, of housing continues to be one of the biggest challenges in Boulder. As such, innovative work in this area warrants significant investment. The 2024 Recommended Budget allocates $31.2 million to advance key initiatives that include the development of housing at Alpine-Balsam, a middle-income down payment assistance program, additional funding for permanently supportive housing vouchers, and staffing resources to facilitate code changes designed to provide more housing options. Investments in employees and infrastructure To serve community successfully, local government requires talented people and well-maintained infrastructure. The 2024 Recommended Budget allocates more than $21.1 million in enhancements, many of which provide direct support to city staff. An additional $8.3 million is proposed to cover living wage increases for City of Boulder employees and contractors, using the criteria defined in a council resolution; salary increases for City of Boulder 2024 Approved Budget Page 9 public safety and union personnel as required by renegotiated and approved contracts; and performance- based merits raises for non-union staff. While we applied a critical eye to requests for new positions, the proposed enhancements include 33.5 new FTEs to meet the most urgent needs, primarily in Climate Initiatives, Open Space & Mountain Parks, Parks & Recreation, and Utilities. We will also continue to allocate resources for recruitment and retention, as well as increased professional and leadership development opportunities. Turning to infrastructure, the 2024 Recommended Budget will make several necessary – and exciting – projects possible. These include: 19th Street multi-modal improvements Design and implementation of vision at East Mapleton, Violet and East Boulder Community parks Potable Water Transmission System maintenance Barker Dam outlet rehabilitation and replacement Implementation of gateless parking infrastructure Thanks to the additional CCRS funding approved by voters in 2021, the city will be able to provide grant funding to organizations that advance the goals of the tax while also supporting the following capital projects: Retrofits and renovations at the East Boulder Community Center Replacement of Fire Stations #2 and #4 Completion of construction for Fire Station #3 Streetlight acquisition and retrofits Planning, design, and construction for the Civic Area Phase 2 project Pearl Street Mall refresh Central Avenue bridge replacement Pavement management program support Conclusion In closing, I invite you to dive deeper into the 2024 Recommended Budget. I hope you will join me in feeling proud about the important work we have committed to, together, while also understanding the limited financial capacity the near future will hold. This spending plan holds both these truths in one hand. Regards, Nuria City of Boulder 2024 Approved Budget Page 10 The 2024 Approved Budget totals $515.4 million across all funds, including Governmental, Enterprise, Internal Service, and Capital Improvement funds. The 2024 Operating Budget of $374.2 million represents a 5.5% increase compared to 2023, mainly due to key year-over-year changes, including: the voter creation of a Boulder Library District that reduces operating costs, the subsequent programming of available resources to meet our commitments in service expansions, and continued investment in city employees to ensure a competitive and effective workforce. The 2024 Capital Budget of $141.2 million represents a 12.2% decrease compared to 2023, primarily due to the realignment and timing adjustments of several Utilities capital projects and existing capital projects continuing to expend from current appropriation. The 2024 General Fund Budget totals $196.1 million, representing a 4.1% increase from the 2023 Approved Budget. The 2024 Recommended Budget proposes $21.1 million in total enhancements, including making permanent investments in critical areas, such as wildfire resilience, behavioral health response programs, day services center operations, and housing support. A summary of budget enhancements can be found on the 2024 Budget Highlights page. In addition, the 2024 Budget includes a change in budgeting practice for capital bond proceeds, which impacts Utilities-related capital projects in 2024. Taking this into account and excluding Utilities, the total 2024 Recommended Budget is a 5.5% change from the 2023 Approved Budget. The Budget in Brief provides a breakdown of citywide sources, or revenues, and uses, or expenditures, within the 2024 Recommended Budget. Sources (Revenues) Citywide Sources The 2024 Approved Budget is based on projected citywide revenues of $461.9 million, representing a 6.0% decrease from the total revenues included in the 2023 Approved Budget. Revenue projections included in the 2024 Approved Budget represent a moderate economic outlook, including reduced sales and use tax projections and a decline in collection on development and impact fees. In addition, a reduction in one-time project-specific grant revenues represent one of the primary drivers of the year-to-year decrease. Several economic factors were considered during 2024 budget development, including: inflation slowing and the subsequent impact on sales and use tax revenues, national and regional slowdown in retail sales, and the State of Colorado experiencing a tight labor market compared to the rest of the nation. A significant upcoming tax expiration is the 0.15% General Fund sales tax, which is planned to expire by December 31, 2024 unless renewed by voters. This is a critical tax to fund core General Fund operations, and staff is currently in the planning phase of seeking voter renewal of the tax. Budget projections for sales and use tax always exclude revenues tied to future voter action, therefore, the 0.15% General Fund sales tax has significant impact on the 2025 budget and beyond. Voters will consider a ballot question in November 2023 seeking to extend the tax with 50% of the total revenues dedicated to arts, culture, and heritage. Additional detail on the City's primary funding sources, sales & use taxes and property tax, can be found on the 2024 Budget in Brief - Continued page. 2024 Budget in Brief City of Boulder 2024 Approved Budget Page 11 Visualization Sales and Use Tax $176,867,104 (38.3%) Utility Revenues $89,583,983 (19.4%) Property Tax $61,217,023 (13.3%) Investment Earnings & Bonds $6,613,981 (1.4%) Other Revenues $44,060,940 (9.5%) Intergovernmental Revenues $13,403,789 (2.9%) Development & Impact Fees $11,527,498 (2.5%) Licenses, Permits & Fines $15,435,078 (3.3%) More (7 grouped) $43,182,982 (9.3%) 2024 Adopted Budget2024 Adopted Budget   Sales and Use Tax Utility Revenues Property Tax Investment Earnings & Bon… Other Revenues Intergovernmental Revenues Development & Impact Fees Licenses, Permits & Fines More (7 grouped) Sort Large to Small  Combined Budget Summary - Sources The total revenue budget of for 2024 is $461.9 million, which differs with the total sources within the below Combined Budget Summary table because the total revenue budget of $461.9 million excludes Internal Services funds and transfers between funds, with the exception of the transfer to the Medical Insurance Fund. Internal Service funds and transfers are excluded to avoid double-counting revenues in originating and receiving funds. Thus, the total revenue budget figure of $461.9 million reflects the total anticipated revenues to perform city services for the 2024 fiscal year. ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,, ,,,,,, ,,,,,, Sales and Use Tax Utility Revenues Property Tax Intragovernmental Charges Investment Earnings & Bonds Other Revenues Transfers In Intergovernmental Revenues Development & Impact Fees Licenses, Permits & Fines Accommodation-Admission Taxes Leases, Rents & Royalties Cost Allocation Charges for Services Grant Revenues Misc. Sales of Materials & Goods Franchise Fees Specific Ownership & Tobacco Tax Total 2022 Actual 2023 Adopted Budget 2024 Adopted BudgetExpandAll Citywide Sources excluding UtilitiesCity of Boulder 2024 Approved Budget Page 12 Citywide Sources, excluding Utilities, represents a total of $362.9 million. The chart below represents citywide revenue sources without Water, Wastewater, or Stormwater and Flood Management Utilities Funds. These three funds are excluded in this total because utility rates are based on direct usage of the water, wastewater, and stormwater systems and are not reflective of economic conditions. Excluding Utilities, the two largest revenue sources for the city are sales and use taxes and property tax, representing 65.6% of total revenues for the 2024 Approved Budget. Visualization Sales and Use Tax $176,867,104 (48.7%) Property Tax $61,217,023 (16.9%)Other Revenues $43,957,435 (12.1%) Licenses, Permits & Fines $15,435,078 (4.3%) Intergovernmental Revenues $12,003,789 (3.3%) Development & Impact Fees $6,489,498 (1.8%) Accommodation-Admission Taxes $11,415,188 (3.1%) Charges for Services $7,959,411 (2.2%) More (6 grouped) $27,584,872 (7.6%) 2024 Adopted Budget2024 Adopted Budget   Sales and Use Tax Property Tax Other Revenues Licenses, Permits & Fines Intergovernmental Revenues Development & Impact Fees Accommodation-Admissio… Charges for Services More (6 grouped) Sort Large to Small  General Fund Sources The 2024 Approved Budget is based on projected General Fund revenues of $200.5 million, which represents an 20.1% increase from total revenues approved in the 2023 Budget. This increase is largely due to the anticipated increase in property tax, with an increase of 32% in valuations of real property. Property tax continues to be a stabilizing force in 2024 that provides a steady stream of revenue for the city, which comprises 25% of all General Fund revenues. Visualization Sales and Use Tax $82,728,947 (41.3%) Property Tax $50,170,710 (25.0%)Other Revenues $23,634,994 (11.8%) Accommodation-Admission Taxes $11,415,188 (5.7%) Cost Allocation $13,112,845 (6.5%) Licenses, Permits & Fines $6,396,519 (3.2%) Franchise Fees $6,000,981 (3.0%) Specific Ownership & Tobacco Tax $2,445,248 (1.2%) More (7 grouped) $4,563,613 (2.3%) 2024 Adopted Budget2024 Adopted Budget   Sales and Use Tax Property Tax Other Revenues Accommodation-Admissio… Cost Allocation Licenses, Permits & Fines Franchise Fees Specific Ownership & Toba… More (7 grouped) Sort Large to Small  Uses (Expenditures) Citywide Uses City of Boulder 2024 Approved Budget Page 13 The total 2024 Approved Budget is $515.4 million across all funds which represents a less than one percent change from the 2023 Approved Budget. There are several structural changes that are reflected in the way that the city calculates expenses from previous years, including the following: As a continuation of an enhanced budget process, the Budget Office worked with departments to analyze base budgets in greater detail to ensure adequate resources to maintain current services. A few factors drive the increase of the base budget, including the impact of inflation, insurance cost increases, and strategic investments in city staff and staffing capacity. While there is a positive impact on revenues from high inflation, certain projects and services are also experiencing increased costs. In 2024, the budget includes an increase to support higher contractual obligations in maintenance and other contracted services. Additionally, this year departments submitted outcomes that were in alignment with the City’s Sustainability, Equity, and Resiliency Framework and identified potential measurements to demonstrate success. This is an ongoing process for the improvement and transparency of the prioritization of use of City funds. The voter creation of a Boulder Library District that reduced operating costs and resulted in the repeal of the .333 mill levy beginning January 1, 2023. This change is reflected in the reduction of the Library Department from the operating and capital budget. The subsequent programming of available resources were used to meet city commitments in service expansions in 2023 mid-year adjustments and therefore incorporated into the 2024 budget, such as funding to support the Homelessness Day Services Center, behavioral health programming, and anticipated debt service for the Western City Campus at Alpine Balsam capital project. 1. The city continues to demonstrate commitment to staff through several important investments, including living wage increases for City of Boulder employees as well as contractors, salary increases for public safety and union personnel through renegotiated and approved contracts, and building upon annual increases budgeted for performance merits for non-union staff in the organization. 2. In addition to 2023 mid-year investments, the 2024 Approved Budget includes additional investments in supportive programming for the city's most vulnerable residents through prioritizing behavioral health, the new Day Services Center, and funding for affordable housing. 3. Visualization Utilities $115,688,345 (22.4%) Transportation & Mobility $55,122,009 (10.7%) Police $43,678,913 (8.5%) Housing & Human Services $43,543,299 (8.4%) Parks & Recreation $40,597,887 (7.9%) Open Space & Mountain Parks $37,602,273 (7.3%)Fire-Rescue $27,572,658 (5.3%) General Government $29,482,028 (5.7%) More (13 grouped) $122,118,707 (23.7%) 2024 Adopted Budget2024 Adopted Budget   Utilities Transportation & Mobility Police Housing & Human Services Parks & Recreation Open Space & Mountain Pa… Fire-Rescue General Government More (13 grouped) Sort Large to Small  Combined Budget Summary - Uses The total budget of $515.4 million, referenced above, differs with the total uses within the below Combined Budget Summary - Uses table, totaling $618.1 million, because the total budget figures exclude Internal Services funds and transfers between funds. Internal Service funds and transfers are excluded to avoid double-counting expenditures in originating and receiving funds. Thus, the total budget referenced above of $515.4 million reflects the true cost of the organization's operations by excluding double-counted expenses between funds, and reflects total anticipated expenses of performing city services for the 2024 fiscal year. City of Boulder 2024 Approved Budget Page 14 Additional detail on the City's key budget assumptions and a summary of all funds subject to appropriation can be found on the 2024 Budget in Brief - Continued page. ,, ,, ,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,,,,,, ,, ,, ,, Personnel Operating Capital Internal Services Transfers Debt Service Total 2022 Actual 2023 Adopted Budget 2024 Adopted BudgetExpand All Citywide Uses, Excluding Utilities Funds The 2024 Approved Budget, excluding the three Utilities Funds, totals $400.4 million, representing a 5.5% increase from the 2023 Budget. The figure below represents citywide expenditures without Water, Wastewater, or Stormwater and Flood Management Utilities Funds, which are supported through user fees. The below graph does include some expenditures aligned to the Utilities department but not funded out of the department's three enterprise funds. Visualization Transportation & Mobility $55,122,009 (13.8%) Police $43,678,913 (10.9%) Housing & Human Services $43,543,299 (10.9%) Parks & Recreation $40,597,887 (10.1%) Open Space & Mountain Parks $37,602,273 (9.4%) Fire-Rescue $27,572,658 (6.9%) General Government $29,482,028 (7.4%) Facilities & Fleet $37,342,521 (9.3%) More (13 grouped) $85,423,997 (21.3%) 2024 Adopted Budget2024 Adopted Budget   Transportation & Mobility Police Housing & Human Services Parks & Recreation Open Space & Mountain Pa… Fire-Rescue General Government Facilities & Fleet More (13 grouped) Sort Large to Small  General Fund Uses (Expenditures) The 2024 Approved Budget is based on projected General Fund expenditures of $196.1 million, representing a 4.1% increase from total 2023 General Fund Approved Budget. This increase is attributed to strategic investments in organizational and community priorities such as Homelessness Services, Behavioral Health Response, Safe & Managed Public Spaces, continued investments in city staff, and community funding for underrepresented populations. Largest year-over-year increases in the General Fund include the Housing & Human Services Department, Facilities & Fleet Department, and the General Government program. New and enhanced investments in the Housing & Human Services Department include supporting additional community grants funding and behavioral health programming. Increased capital maintenance enhancements are included in the Facilities & Fleet Department to support additional staffing and critical maintenance needs. The General Government program supports citywide expenses, primarily comprising General Fund debt service payments, interfund City of Boulder 2024 Approved Budget Page 15 transfers, as well as base cost rentals across multiple funds supporting leases associated with the Boulder Municipal Property Authority Fund. Visualization Police $43,609,853 (22.2%) General Government $48,847,615 (24.9%) Fire-Rescue $26,008,129 (13.3%) Housing & Human Services $14,207,228 (7.2%) Innovation & Technology $9,791,841 (5.0%) City Manager's Office $8,676,393 (4.4%) Finance $6,884,578 (3.5%) Parks & Recreation $6,458,407 (3.3%) More (12 grouped) $31,671,950 (16.1%) 2024 Adopted Budget2024 Adopted Budget   Police General Government Fire-Rescue Housing & Human Services Innovation & Technology City Manager's Office Finance Parks & Recreation More (12 grouped) Sort Large to Small  Staffing Levels by Department The 2024 Approved Budget includes a total city staffing level of 1,509.13 full-time equivalents (FTEs), an decrease of 3.4% from 2023 Revised staffing levels; this includes a total decrease of 86 FTEs from the Library, which will now reside in the Library District. There are also additions of 31.50 FTEs across 10 departments. These staffing increases reflect strategic staffing capacity increases for new and enhanced community investments and programs. A calculated estimate of 190.93 non-standard staff, or seasonal and temporary employees, is included in the 2024 Approved Budget, mostly within the Open Space and Parks & Recreation Departments. Non-standard staff provide a needed supplement to standard staff on a seasonal basis, largely in the summer. Historical Staffing One measure of personnel cost pressure is the size of city staff, which is measured by standard full-time equivalents (FTEs). The 2024 Approved Budget includes a citywide staffing level of 1,509.13 FTEs. As seen in the chart below, the city manages staffing levels in connection with changing economic conditions and City of Boulder 2024 Approved Budget Page 16 revenue projections. The overall net decrease in 2024 is due to the removal of 86 FTEs related to the Library District. Additional information can be found on the 2024 Budget in Brief - Continued page. City of Boulder 2024 Approved Budget Page 17 The below summary provides additional information on the City's primary revenue sources, including sales & use taxes and property taxes, key budget assumptions used to develop the 2024 budget, as well as a summary of all funds subject to appropriation. Sales & Use Tax Revenue Sales and use taxes comprise 38.3% of the city’s total revenues, including utility revenues. Sales and use taxes are transaction taxes levied on all sales, purchases, and leases of tangible personal property and taxable services sold or leased by persons engaged in business in the city. The tax is collected by the vendor or lessor and remitted to the city. For every retail tax dollar collected in Boulder, the city retains 43 cents, which is distributed across the city’s General Fund, Open Space Fund, Transportation Fund, .25 Cent Sales Tax Fund (which supports Parks & Recreation), and the Community, Culture, Resilience and Safety Tax Fund (which supports capital infrastructure). Projected sales and use tax revenues total $176.9 million in the 2024 Approved Budget, including revenues within the General Fund, Open Space Fund, Transportation Fund, and .25 Cent Sales Tax Fund. In addition, the General Fund total includes revenues received from the 3.50% recreational marijuana sales and use tax. Projected sales and use tax revenues in the 2024 Approved Budget exceed 2023 projected revenues, though the city is seeing signs of an economic slowdown. The 2024 sales and use tax rate for the City of Boulder totals 3.86%. As shown in the Sales & Use Tax Components table below, 0.15% of the General Fund sales and use tax is planned to expire in December 2024 unless renewed through voter approval. 2024 Budget in Brief - Continued Overview of Primary Revenue Sources & Citywide All Funds Summary City of Boulder 2024 Approved Budget Page 18 Over the next 15 years, the projected sales and use tax rate will include several changes, including: 2025: Overall sales and use tax rate declines due to expiration of a portion of General Fund tax. 2030: Portion of transportation tax shifts to General Fund. 2035: Portion of open space tax shifts to General Fund. 2036: Overall sales and use tax rate declines due to expiration of the .25 cent tax supporting Parks & Recreation. 2037: Community, Culture, Resilience, and Safety Tax expires. City of Boulder 2024 Approved Budget Page 19 Property Tax Revenue Property values are reassessed in odd years, and are collected at their new assessed rate the following even year. 2023 was a reassessment year, and Boulder will collect property taxes based off the updated property value assessment in 2024. The calculation for property tax is: Market Value of Property x Assessment Rate x Mill Levy = Property Tax The Assessment Rate is set by State legislation, and the mill levy is determined by the individual taxing authority. As set by SB-238, for property taxes payable in 2024, the residential assessment rate is 6.765% and the commercial assessment rate for most sub-classes is 27.9%. For property taxes payable in 2025, multi-family residential property will increase to an assessment rate of 6.8% and the commercial assessment rate for most sub-classes will increase to 29%. Subclasses of commercial property used for agricultural or renewable energy production will continue to be assessed at a 26.4% rate. These assessment rates make no assumption on the possibility of voter action in November 2023. SB-238 has also prescribed that the state treasurer will backfill cities meeting Boulder ’s criteria at 65% of the decreased revenue from the impacts of SB-238 as one-time in 2024. For example: Residential: For every $100,000 of home value, home owners pay $78.80 in property tax to the City of Boulder. $100,000 Assessed Value x 6.765% Assessed Value for Residential Property x .011648 mill levy = $78.80 Commercial: For every $100,000 in commercial value, business owners pay $324.98 in property tax to the City of Boulder. $100,000 Assessed Value x 27.9% Assessed Value for Commercial Property x .011648 mill levy = $324,98 Overall, the citywide assessed value increased 32% over the 2021 Assessment. For every dollar of property tax collected in Boulder through the general citywide tax rate, the city receives 13 cents. Of these 13 cents, 9 cents goes towards general city operations, 2 cents goes towards Public Safety, 1 cent goes towards Parks & Recreation and 1 cent goes towards the Community Housing Assistance Program. City of Boulder 2024 Approved Budget Page 20 In addition to the general citywide property tax, which is paid by every taxable property in the city, there are several special districts within the community that levy a separate mill rate. The revenue received from the Downtown Commercial District and the University Hill Comercial District are still restricted to the Denver- Boulder Consumer Price Index (CPI) and a local growth factor, as provided by the Taxpayers' Bill of Rights (TABOR) Amendment to the Colorado Constitution. In the November 4, 2008 election, city voters approved the removal of the remaining TABOR restriction on the general property tax with a phase-in period and without any specific restriction on the use of the "de-Bruced" funds. Forest Glen Special District supports Eco Passes for residents of that district and collects only enough to pay for that program. The property tax chart below shows the past 3 years as well as the current year and next-year projected property tax collections. City of Boulder 2024 Approved Budget Page 21 Key Budget Assumptions The summary of key assumptions table documents global budget assumptions that govern cost estimates provided by each department. For Police and Fire employees, the 3.5% increase represents an average of negotiated increases for 2024, which include 4% general salary increase and a 3% market rate increase. Citywide Summary of Sources & Uses, by Fund City of Boulder 2024 Approved Budget Page 22 City of Boulder 2024 Approved Budget Page 23 Updated On 1 Nov, 2023 Reset Broken down by Org Program*Expenses History  Visualization Responsibly Governed $103,264,933 (26.3%) Safe $90,184,400 (23.0%) Environmentally Sustainable $63,081,408 (16.1%)Healthy & Socially Thriving $38,439,389 (9.8%) Livable $46,285,946 (11.8%) Accessible & Connected $39,437,402 (10.1%) Economically Vital $11,554,157 (2.9%) Back 2024 Adopted Budget2024 Adopted Budget   Responsibly Governed Safe Environmentally Sustainable Healthy & Socially Thriving Livable Accessible & Connected Economically Vital Sort Large to Small   Help Share  2024 Budget Highlights The new and improved budgeting process better aligns our investments with our community goals, reflected in our Sustainability, Equity, and Resilience Framework. Below is the 2024 Budget represented by goal area and highlights of significant investments in several key areas. City of Boulder 2024 Approved Budget Page 24 Behavioral Health Response (CARE Program) Basic Community Needs & Other Equitable Community Funding Housing Affordability In 2023, the City created the Community Assistance Response Engagement (CARE) pilot program, which was created to serve as a non-law enforcement alternative behavioral health response program for response to low-acuity behavioral health, human services, and medical calls that do not present safety concerns. The 2024 Approved Budget further invests in behavioral health response by adding $774,000 in funding to support mental health services and paramedic equipment for the CARE program. The specific increase in investments include: - $471,000 for a State of Colorado HHS Behavioral Health Administration Grant for intensive staff training to better serve community members - $200,000 in ongoing support for behavioral health services, such as substance use disorder treatment, through community- based mental health providers. - $63,500 in ongoing funding for program staff equipment and supplies . - $39,000 in ongoing enhancements for CARE paramedic personal protective equipment and emergency vehicle supplies. Many community members require access to basic services including health, human services, and housing assistance. In addition, the City is prioritizing other equitable investments in unrepresented populations. Investment highlights: Home Repairs and Improvements for Manufactured Home Communities - $525,000 to support manufactured home communities through community engagement efforts and energy efficiency upgrades, such as energy-related home repairs and weatherization improvements. Human Equity Fund Increase - $415,000 increase for Health Equity Fund community grant funding to support Boulder community members experiencing health disparities. Family Homelessness Prevention - EFAA's Keep Families Housed Program - $137,000 for the Emergency Family Assistance Association (EFAA) Keep Families Housed Program to help prevent family homelessness in Boulder. Community Connectors in Residence Stipends and Partnership Funding In the 2024 Approved Budget, $31.8 million is included in the Affordable Housing Fund and General Fund to support housing affordability. Projects include: Alpine-Balsam Development - A total of $18.3 million to support infrastructure development at Alpine-Balsam which support the largest affordable housing development in the city. Additional Funding for Permanently Supportive Housing Vouchers - A total ongoing increase of $100,000 to meet demand related to housing vouchers. Ponderosa Stabilization Project - A total of $2.3M to reduce climate risk, update infrastructure, and ensure long-term affordability. Hilltop Senior Living Center - $2.0M from the Affordable Housing Fund to support construction of 60 permanently affordable apartment homes. Code Amendment Staffing Increase - An additional Code Amendment Planner (1.0 FTE, $122,000) to increase capacity to address code changes that focus on increased housing options.City of Boulder 2024 Approved Budget Page 25 - $50,000 ongoing budget approved for stipends and partnership funding for Community Connectors in Residence, and a one-time $10,000 increase for the CC-in-R program, focusing on health and well-being of Community Connectors. City of Boulder 2024 Approved Budget Page 26 Community Wildfire Resiliency Safe & Managed Public Spaces Community, Culture, Resilience, & Safety (CCRS) Capital Investments Given the urgency of wildfire resilience and preparedness, the city continues to invest across many areas to address community risk, planning, and emergency response. Supporting these efforts, voters approved an expanded Climate Tax in November 2022, which included $1.5 million in additional funding to support wildfire resilience efforts. The 2024 Budget includes investments in: - $456,000 to support implementation of the Community Wildfire Protection Plan (CWPP), including the reduction of fuels and community outreach and preparedness. - $682,000 to support a new community grant program which will use an equity-based approach to fund community to reduce fire risk. In April 2021, Council approved an 18-month pilot program to expand the City’s approach to managing public spaces across the community with a focus on the legal and compassionate management of encampments. For 2024, staff is recommending the one-time expanded budget for an additional year of $0.9 million. The SAMPS work is guided by an action plan that outlines several goals of the program: 1.No unsanctioned camping. 2.Individuals experiencing homelessness are connected to services. 3.Access to public space and public infrastructure is not impeded. 4.Reduce crime and disorder in designated areas of emphasis. 5.Visitors have access to knowledgeable resources or city services. 6.Maintenance crews can safely access critical infrastructure in public spaces. 7.Waterways are free of contamination. 8.Users of public spaces report feeling safe and welcome. Boulder voters approved the renewal of the 0.3% Community, Culture, Resilience, and Safety (CCRS) sales & use tax in November 2021 to support citywide capital infrastructure investments. The Budget includes $123.7 million over the six-year CIP for CCRS, which includes an anticipated debt issuance in 2026 of $62 million. These key community projects include: - Civic Area Phase II: $18.0 million in planned spending is included in the 2024-2029 CIP to support schematic design and scoping -East Boulder Community Center (EBCC) Retrofit & Renovations: A total of $51.5 million in planned spending is included in the six-year CIP for a full energy efficiency and infrastructure retrofit of the EBCC. -Pearl Street Mall Refresh: A total of $1.2 million in CCRS funding to support capital maintenance and transformative enhancements on the Pearl Street Mall ahead of the 50th Anniversary celebration in 2027. This project will be further supported with a funding from the Downtown Commercial District (CAGID) Fund. -Fire Station #2 and #4: A total of $37.0 million is included in the 2024-2029 CIP to support theCity of Boulder 2024 Approved Budget Page 27 acquisition, design, and construction of replacements of fire stations #2 and #4, which will help support the Fire-Rescue department’s current and future operational needs. City of Boulder 2024 Approved Budget Page 28 Responsibly Governed $103,264,933 (26.3%) Safe $90,184,400 (23.0%) Environmentally Sustainable $63,081,408 (16.1%)Healthy & Socially Thriving $38,439,389 (9.8%) Livable $46,285,946 (11.8%) Accessible & Connected $39,437,402 (10.1%) Economically Vital $11,554,157 (2.9%) 2024 Adopted Budget2024 Adopted Budget   Responsibly Governed Safe Environmentally Sustainable Healthy & Socially Thriving Livable Accessible & Connected Economically Vital 2024 Budget - By Goal Area The new and improved budgeting process better aligns our investments with our community goals, reflected in our Sustainability, Equity, and Resilience Framework. Below is the 2024 Budget represented by goal area and highlights of new and continuing significant investments. City of Boulder 2024 Approved Budget Page 29 Environmentally Sustainable Livable Accessible & Connected Environmentally Sustainable ($63.1 million budget) -Resources & Stewardship ($8.4 million). The Resources & Stewardship division enhances Boulder’s natural environment by protecting its ecological, agricultural, cultural, and water assets. -Planning & Ecological Services ($4.8 million). This program area of Parks and Recreation manages capital project planning, design, and construction, and twelve historic and cultural resources. This team leads asset management and park renovation projects, and community engagement related to planning efforts. In advancement of this SER goal, this program’s outcomes include accessibility to well-maintained parks, maintenance of the health of the urban tree canopy and natural land areas, as well as providing an environment in which staff work can occur safely and effectively. -Energy Management ($0.6 million). This program focuses on coordinating a strategic approach to the city’s energy portfolio, aiming to reduce the city’s carbon emissions and spur the transition Livable ($46.3 million budget) -Community Investments (Affordable Housing) & Compliance ($29.7 million). Programs invest in affordable housing development projects, Community Development Block Grant (CDBG) projects and programs, housing assistance, and human services fund grants. -Homelessness Services ($3.4 million). Continued outreach through the existing Municipal Court community court program, BThere, and other contracted outreach providers. -Behavioral Health Response ($2.5 million). Programs include the new Community Assistance Response Program (CARE) and the co-response Crisis Intervention Response Team (CIRT). -Community Mediation & Resolution ($1.4 million). The program invests in eviction protection and rental assistance through the EPRAS Fund. Accessible & Connected ($39.4 million budget) -Transportation Planning & Operations ($13.2 million). The base budget includes meeting the increased costs for providing HOP transit service operations and transportation demand management (TDM) programming and planning. These programs aim to increase the safety and connectivity along the city’s multimodal street network, especially among underserved communities and neighborhoods, in advancement of the Accessible & Connected SER objective. -Creative Services & External Communications ($2.9 million). These programs provide external communications and other services such as Channel 8. $63,081,407.72 Expenses in 2024 Administ... Resource... OSMP Com... Water Tr... Other Wastewat... $46,285,946.01 Expenses in 2024 Communit... Other Developm... Communit... Behavior... Homeless... $39,437,402.02 Expenses in 2024 Transpor... Transpor... Transpor... Other Parking ... Administ... Environmentally Sustainable Livable Accessible & Connected City of Boulder 2024 Approved Budget Page 30 to renewable energy sources where available, in advance of the Environmentally Sustainable SER objective. City of Boulder 2024 Approved Budget Page 31 Safe Healthy & Socially Thriving Economically Vital Safe ($87.6 million budget) -Emergency Operations ($18.1 million). Fire-Rescue emergency operations provide critical life- safety response across the community. -Patrol Services ($16.6 million). Police patrol services contribute to the safety of the community through proactive and engaging policing. This program’s services include patrol, traffic enforcement, and neighborhood impact team with oversight by the Deputy Chief of Operations. Outcomes for this program include improved police services delivery to the community, improved proactive policing and traffic enforcement, faster response to calls for service resulting in safer resolution of incidents, and management of more complex multi-officer calls for service safely and effectively. Healthy & Socially Thriving ($38.4 million budget) -Recreation & Parks Operations ($20.6 million). The Operations team performs the day-to-day management of facilities and public spaces. Within the program, there are three service areas which includes Urban Parks, Recreation and Regional Facilities. Urban Parks is responsible for the operations and maintenance of urban park land. In advancement of the Healthy & Socially Thriving goal, this program’s outcomes include providing equitable access to all recreation facilities, parks, services, and community benefit programs, delivering services and programs that the community has deemed most important, community access to safe, well- maintained, and usable close-to- home parks & facilities, as well as youth and teen focused programming. -Trails & Facilities ($7.0 million). The Trails & Facilities division supports the design, construction, and maintenance of OSMP’s physical assets which include trail networks, signs, trailheads, office buildings and other structures across the open space system. A large portion of Economically Vital ($11.5 million budget) -Economic Vitality & District Management ($2.9 million). These programs support a healthy and sustainable local business environment and the complementary services and programs within special general improvement districts. -Taxpayer Services & Compliance ($1.2 million). This program promotes a fair and equitable tax collection system while providing proactive and responsible customer services. $90,184,400.09 Expenses in 2024 Emergenc... Patrol S... Other Investig... Alternat... Utilitie... $38,439,389.37 Expenses in 2024 Recreati... Other Arts & C... Family S... Administ... Trails &... $11,554,157.47 Expenses in 2024 Economic... Administ... Other CMO - Ec... Capital ... Budget Safe Healthy & Socially Thriving Economically Vital City of Boulder 2024 Approved Budget Page 32 the 2024 budget increase includes a shift in CIP to operating budget to support trail maintenance, signs maintenance, hiring of youth corps and contracted crews for trails projects, and road and parking area repairs in order to advance the objective of supporting the physical and mental well-being of its community members by providing public gathering places and programs to encourage social connection and prevent isolation. -Older Adult and Family Services ($2.5 million). Older Adult Services (OAS) provides programs and services to adults age 60+ at the East and West Age Well Centers which include program content such as health and wellness, fitness, lifelong learning and social programs, day trips, and educational programs. Outcomes include increasing opportunities for older adults to participate in cultural, social, and educational activities and overall well-being. City of Boulder 2024 Approved Budget Page 33 Responsibly Governed Responsibly Governed ($105.8 million budget) -Fleet Services ($11.2 million). This includes the planned capital replacement of city vehicles that are reaching the end of their useful life and replacing these units with all-electric or plug-in hybrid electric vehicles whenever possible to meet the city’s climate goals. -Risk Management ($9.1 million). The Risk Management program minimizes risk exposure for city employees, residents and visitors, and the city’s fleet and facilities. The division works closely with departments, providing training, guidance, and recommendations to safely meet objectives. This program also manages the city’s insurance programs, including workers’ compensation insurance and liability insurance. The program works to proactively reduce the likelihood and severity of claims by proactively addressing known risks and reducing the likelihood they would occur. By way of best practices and intentionally managing the risk profile of the city the division reduces the impact on the city, its residents, visitors, and employees allowing them to focus on their own mission, vision, and values. -IT Infrastructure Services ($8.6 million). The Infrastructure $103,264,933.31 Expenses in 2024 Citywide... Fleet Risk Man... Other PD Depar... IT Infra... Responsibly Governed City of Boulder 2024 Approved Budget Page 34 Services group provides a reliable and robust data, voice, and fiber optic communications infrastructure supporting over 1,600 city employees. Outcomes for this program include ensuring digital access to government services for both internal customers and community members, timely and responsive support, regular monitoring and evaluation of hardware and cloud services, continuous exploration of emerging technologies and best practices, uninterrupted access to services, equitable availability and usability of digital platforms, and continuous improvement and optimization of solutions. -Facility Operational Maintenance ($3.2 million). This program is the primary maintenance function for city facilities, which aims to create a welcoming, inclusive, safe, and resilient environment for both members of the public and city staff. City of Boulder 2024 Approved Budget Page 35 ABOUT BOULDER Boulder has over 300 miles of public hiking and biking trails, and its mountain parks and open space holdings receive well over five million visits per year. Boulder was one of the first cities in the nation to offer curbside recycling, a dedicated sales tax to preserve and maintain open space, and to mandate a residential green building code. The city is currently home to major federal labs, a world-class research university, iconic cultural institutions, a highly educated population, and a strong entrepreneurial force that creates a vibrant and sustainable economy. Major industries include aerospace, bioscience, software, natural products, renewable energy, and tourism. This diversity has contributed to Boulder’s robust local economy with a population just over 100,000. Boulder’s unemployment rate trends lower than the state and national rates and local real estate values are particularly strong in the current market. The city has received numerous awards including, but not limited to: • #2 Best Place to Live for Quality of Life in the U.S. – U.S. News & World Report, 2022-2023 • #4 Best Place to Live in the U.S. - U.S. News & World Report, 2022-2023 • #3 America’s Best Bike Networks for a Midsize City - People for Bikes, 2022 • Outstanding Achievement in Local Government Innovation - Alliance for Innovation, July 2020 • What Works Cities Silver Certification 2020 - What Works Cities, June 2020 • Gold-level Walk Friendly Community - Walk Friendly Communities, May 2020 Boulder's History The Boulder Valley was first the home of Native Americans, primarily the Southern Arapaho tribe who maintained a village near Haystack Mountain north of Boulder. Ute, Cheyenne, Comanche, and Sioux were occasional visitors to the area. In 1858, gold seekers established the first non-native settlement in Boulder County at Red Rocks, now named The People’s Crossing, near the entrance to Boulder Canyon. Throughout the 1860s and 1870s, Boulder became a supply base for miners in search of gold and silver, and railroad tracks were laid to provide service south to Golden, southeast to Denver, and west to the mining camps, 2024 Citywide Context, Strategic Planning & Budget Process City of Boulder 2024 Approved Budget Page 36 expanding the city’s economic and social reach. In the 1890s, Boulder was a site for a Chautauqua, a traveling show providing education and entertainment, and Boulder residents voted to issue bonds to buy the land around what is now the historic Chautauqua Park. Between 1920-1950, Boulder’s population grew from approximately 11,000 to 20,000. By 1950, Boulder leaders were actively recruiting new "clean" industry and improved transportation, securing a new highway, the Boulder-Denver Turnpike, and the National Bureau of Standards in 1952. In 1959, Boulder voters approved the “Blue Line” city-charter amendment, which restricted city water service to altitudes below 5,750 feet to protect the mountain backdrop from development. In 1967, Boulder became the first city in the nation to institute a dedicated sales tax to purchase open space lands. With the adoption of the Boulder Valley Comprehensive Plan in 1970, passage of the building height restriction ordinance in 1972, historic preservation code in 1974, and the residential growth management ordinance in 1977, Boulder began a period of infill and re-use of its past architectural development which continues to present. In 1999, an inclusionary zoning ordinance was adopted, requiring 20 percent of new residential development to be permanently affordable for low to moderate income households. The city adopted Zero Waste principles in 2005 and passed a municipal carbon tax in 2008 to counteract climate change. Most recently, in 2021, Boulder voters approved the renewal of the 0.3% dedicated sales tax, the Community, Culture, Resilience, and Safety Tax, to fund critical city infrastructure projects and a grant pool to support non-profits serving the people of Boulder. City of Boulder Government The City of Boulder has a Council-Manager form of government. Under this form of government, the elected nine-member City Council sets the policies for the operations of the Boulder government while the administrative responsibilities of the city rest with the council-appointed City Manager. The City Council also appoints the City Attorney and the Municipal Judge. The City Council selects both a Mayor and a Mayor Pro Tem from among the council members, both of whom serve two-year terms. Council members are elected at- large and are non-partisan. The City’s organization chart is presented below. STRATEGIC PLANNING & BUDGET PROCESSCity of Boulder 2024 Approved Budget Page 37 Strategic Planning & Budgeting for Resilience The City of Boulder developed a Sustainability, Equity, & Resilience Framework and a Boulder Valley Comprehensive Plan that aligns with this framework. Through the adoption of a Sustainability, Equity, & Resilience (SER) Framework, the city has identified several outcomes necessary for Boulder’s vision of a great community. The City is in the second year of a three-year plan to implement an enhanced approach to outcome-based budgeting, called Budgeting for Resilience and Equity, to incorporate better performance metrics and identify outcomes, advance cross-department and -program collaboration, and increase the transparency of the development of the annual budget and our investments as they align with community goals. During the 2023 budget development cycle, city departments, in partnership with the Central Budget Office, performed a citywide program and project inventory and aligned identified programs to the SER Framework. In conjunction with these efforts, the City implemented a new budgeting and transparency tool, OpenGov, to enhance the identification and articulation around the City’s intended outcomes and to better understand how the City’s existing and future investments align with these goals. These enhancements provided ease for cross-departmental collaboration and an improved decision-making process during budget proposal review. In 2023, the City identified outcomes associated with department programs and aligned these outcomes to the SER Framework. In 2024, the City will identify measurements and key performance indicators (KPIs) for program areas and ultimately use this data to guide budget decisions. In addition, the Boulder Valley Comprehensive Plan, Department Master Plans and Strategic Plans, and Subcommunity or Area Plans are developed to align with and support the achievement of the outcomes of the SER Framework. Together, they inform development standards, financial policies, and resource allocation through the annual budget process. Recent adopted or approved master plans include Facilities, Parks & Recreation, Library, Transportation, Open Space & Mountain Parks, and Fire-Rescue. Management is committed to incorporating future financial impacts of adopted goals and strategies during the planning process to ensure plans align with available and future resources. Long-Term Financial Strategy & Planning The City of Boulder emphasizes the need for long-term financial strategies and planning, and implementing financial policy changes that positively impact long-term financial sustainability. In 2022, the city began implementation of outcome-based budgeting, called Budgeting for Resilience and Equity, to utilize data to make better informed decisions related to resource allocation, recent financial lessons learned from the pandemic, emerging budget policy issues, and implications relating to the upcoming expiration of the 0.15% general fund sales and use tax, which is set to expire at the end of 2024. These items point to the need to articulate a coherent, long-term, sustainable financial strategic plan. Policy guidance related to sustainable funding is not new to the organization. The city commissioned a Blue- Ribbon Commission on Revenue Stabilization in 2008 that developed a comprehensive report related to sustainable revenue and budgeting approaches. The Blue-Ribbon Commission issued reports in 2008 and 2010, which called for a comprehensive financial plan, suggested realigning resources to better meet community goals, cautioned on the over-reliance on retail sales tax and dedicated funding sources, and encouraged the city to pursue a performance measurement system related to budget. In addition to the 2008 and 2010 recommendations, more recent policy guidance includes the work of consultants in 2018 to develop recommendations related to Budgeting for Resilience, which provided a blueprint for a data-based approach to budgeting. The adaptation of previous reports to the budget process improvements begun in 2022, has outlined a specific timeline to outcome-based budgeting and an alignment to citywide goals. The city has begun this work to implement this recommendation by implementing Many action steps will help lay a foundation for the development of a long-term financial strategy. Strategy elements may include: City of Boulder 2024 Approved Budget Page 38 1. Confirmation of fiscal philosophy (e.g. sales/property tax balance, dedicated funding appropriateness, etc.). 2. Memorialization of outcome-based approach to budgeting and other expenditure best practices. 3. General parameters to overall taxing levels and any shifts over time in revenue sources and dedicated resources. 4. Alignment of budgeting practices and processes to long-term strategy. To continue to provide a sound financial future, the city: Created the Financial Strategy Committee, comprising four appointed members of City Council, who assist to study and make recommendations on the City’s annual budget and financial policies. Approved robust financial management policies including: Developing and adhering to specific reserve policies and targets for all funds to help fund core services during economic downturns and recovery from natural disasters; Developing and adhering to a policy to ensure ongoing expenses are funded with ongoing revenues and not one-time revenues; and Ensuring ongoing operating costs associated with new capital projects can be absorbed with current revenues, or if significant, a new source of revenue is secured to fund the ongoing costs. Asked for and received voter approval to: Remove Taxpayer Bill of Rights (TABOR) limitations on all general city revenue (General Improvement Districts continue to have this limitation); Renew expiring taxes. In November 2021, voters approved of the renewal of the expiring 0.3% Community, Culture and Safety tax as the Community, Culture, Resilience, and Safety tax for a period of 15 years through 2036; Implement new taxes dedicated to high priority capital needs and projects; Leverage existing revenue streams and issue debt to fund high-priority capital needs. Assessed and adjusted development taxes and fees to ensure growth pays its own way. Strategically redesigned employee benefits plans, with an increased emphasis on employee wellness and employee cost sharing. Dedicated resources to resiliency and process improvement efforts. Staff will continue to work with Council’s Financial Strategy Committee to review components of a long-term strategy. Several likely components include: • Overall Fiscal Philosophy • Sales/Property Tax Balance • Diversification of Revenue Targets • Property Tax Maximum • Sales Tax Maximum • Fund Management Principles • Core Service/Infrastructure Definition • Revenue Policies • Fees Policy Guidelines • Tax Renewal Approach • Approach to Dedicated Funding Sources • Reserve Policies • Fund Reserve Targets • Emergency Reserves • Use of Investment Portfolio • Performance Budgeting • Memorialize Budgeting for Resilience (Outcome-Based Budgeting) • Internal Service Delivery Efficiencies • Use of KPIs and Measurements to Support Decision-Making • Structures & Processes • Guidelines for Community & Council Engagement • Prioritization Approach in Alignment with Performance Budgeting • Fund Management Structures City of Boulder 2024 Approved Budget Page 39 The goal of the long-term financial strategy is to guide future decision making, both within the budget and as we approach major policy issues that implicate the city’s long-term financial health. This will guide future councils and staff as we seek long-term financial stability to meet our most pressing challenges as a community. Budget Development Process The City operates on an annual budget process with the fiscal year aligned with the calendar year. The coming year’s budget is adopted by December 1, as provided by the City Charter. Once adopted, within the parameters of policy guidelines, departments are given full spending authority for their approved budget appropriation. The City of Boulder Charter establishes the budget process timeline. The budget development schedule is designed to fit within the charter mandate and to allow for active and early participation by the City Council and the community. As shown in the chart below, the City’s budget is developed throughout the year, with the most concentrated effort spent between March and October. In January, the City Council and City Management perform an annual retreat to discuss and set priorities. From January through May, departments perform budget planning and development in preparation for budget request submittals in May. In June, the Central Budget Office receives budget requests from departments, then reviews and develops analyses on submittals, and provides summaries and recommendations to the Executive Budget Team. The Executive Budget Team comprises the City Manager, Deputy City Manager, Chief Financial Officer, Human Resources Director, and two rotating department directors. In July, the Executive Budget Team performs a review and approval of budget submittals and the annual budget package. In September, the City Manager’s Recommended Budget, including the six-year Capital Improvement Program, is publicly released and presented to the City Council during a council study session. In October, the budget and annual appropriation ordinances for the upcoming fiscal year are considered by City Council and adopted during budget readings. Public hearings are held during Council budget readings, which provides the opportunity for the community to comment on the Recommended Budget. Once approved by City Council, the Central Budget Office compiles the Approved Budget document and publishes the document before the beginning of the new fiscal year. Budget Amendments The City uses the annual comprehensive budget development process to craft the annual recommended budget submitted for City Council consideration and approval each October. However, there are opportunities City of Boulder 2024 Approved Budget Page 40 during the fiscal year for changes to the annual appropriation approved by City Council, such as unanticipated expenses or new mid-year initiatives. The City schedules two budget supplementals, or adjustments-to-base, in May and November of each fiscal year for Council consideration to incorporate these appropriation changes to the approved budget. Budget Philosophy Municipal budgets serve several important functions. In addition to laying out a basic spending plan for the city and allocating resources to meet the diverse needs of the community, Boulder’s budget: Is a principal policy and management tool for the city’s administration, reflecting and defining the annual work program; Provides a framework for the city to accomplish its vision: “service excellence for an inspired future”; and Reflects core city values of customer service, respect, integrity, collaboration, and innovation. The city takes seriously its responsibility to the community as a steward of public funds, which is likewise reflected in its philosophy and approach to the budget process. The City of Boulder holds itself to the standard of providing high-quality services at reasonable cost. City staff have accepted these interrelated challenges, developing the budget within the context of searching for creative solutions for the efficient and effective delivery of city services. As such, the budget: Is based on timely, consistent, and clearly articulated policies; Is realistic and includes adequate resources to meet assigned work programs; Is a cooperative, citywide effort grounded in teamwork, excellent communication, community outreach, Emphasizes measures to improve the productivity and effectiveness of service delivery to residents. Budget Basis Budgets are prepared on a modified accrual basis except for outstanding encumbrances, which are budgeted as expenditures. Simply, this means obligations of the city are budgeted as expenditures, but revenues are recognized only when they are measurable and available. “Measurable” means the amount of the transaction can be determined and “available” means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are generally recorded when a liability is incurred. The Annual Comprehensive Financial Report (ACFR) shows the status of the city’s finances on the basis of generally accepted accounting principles (GAAP). In most cases, the ACFR conforms to the way the city also prepares the budget. One exception is compensated absences (accrued but unused vacation or sick leave), which are treated slightly different in the budget and in the ACFR. Fund Financials & Fund Accounting The City of Boulder has 41 funds subject to appropriation. The City's fund accounting is designed to demonstrate legal compliance and to aid financial management by separating transactions related to certain government functions. Funds are classified into three categories: governmental, proprietary, and fiduciary. Each category, in turn, is divided into separate fund types. Governmental funds are used to account for all or most of a government’s general activities, including the collection and disbursement of earmarked monies (special revenue funds), the acquisition or construction of general fixed assets (capital project funds), and the servicing of general long-term debt (debt service funds). The General Fund is used to account for all activities of the general government, not accounted for in another fund. Proprietary funds are used to account for activities like those found in the private sector and where the determination of net income is necessary or useful to sound financial administration. Goods or services from such activities can be provided either to outside parties (enterprise funds) or to other departments or agencies primarily within the government (internal service funds). The city applies all applicable Financial Accounting Standards Board (FASB) pronouncements, issued prior to November 30, 1989, and General Accounting Standards Board (GASB) statements since that date in accounting and reporting for its proprietary operations. City of Boulder 2024 Approved Budget Page 41 Fiduciary funds are used to account for assets held on behalf of outside parties, including other governments, or on behalf of other funds within the government. When these assets are held under the terms of a formal trust agreement, a pension trust fund must be used. Agency funds are generally used to account for assets the government holds on behalf of others as their agent. City of Boulder 2024 Approved Budget Page 42 2024 Budget $4,733,844 26 FTE Department Overview: The City Attorney’s Office is the legal advisor to City Council, the city’s boards and commissions, and all city officials. The City Attorney’s Office also represents the city in civil litigation and prosecutes violations of the municipal code. The City Attorney’s Office reviews and approves the form of all city contracts, works with Risk Management on insurance and claims and provides legal advice to all city departments. In 2024, the City Attorney's Office will increase funding for employee training, professional development, and equipment to support the office's needs. Department Programs: Administration (Responsibly Governed) Consultation & Advisory Prosecution & Civil Litigation Operating Budget (FY2022-2024) City Attorney's Office 2024 Budget City of Boulder 2024 Approved Budget Page 43 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  Expenditure by Program Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M DollarsAdministration (Responsibl… Consultation & Advisory Prosecution & Civil Litigation Sort A to Z  Program Overview Administration (Responsibly Governed) Provides supervisory, secretarial, administrative, and budget support for the Consultation and Advisory Services area and the Prosecution and Litigation Service area, including file maintenance and reporting, updating the municipal code, and development of the department budget. Consultation & Advisory This program provides legal support for City Council, the city’s advisory boards and commissions, and general legal support for the operating departments, including but not limited to, compliance with the Colorado Open Records Act, elections law, council agenda support, bond finance and tax matters, water rights defense, conflict of interest advice, the city’s legislative agenda, and legal maintenance of the city’s real estate and affordable housing portfolios. Prosecution & Civil Litigation Defends the city in civil litigation matters and challenges the actions of other persons and entities when those actions are contrary to the city's interests. Prosecuting violations of the Boulder Municipal Code is also a City of Boulder 2024 Approved Budget Page 44 primary duty of this workgroup, as well as working closely with enforcement and other city staff to implement and enhance the city’s enforcement strategies. Department Staffing Expenditure by Fund Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M Dollars(1100) General (7110) Property & Casualty … Sort Large to Small  City of Boulder 2024 Approved Budget Page 45 Program Budget Overview Description The City Attorney's Office (CAO) Administration program supervises and supports the administration of other CAO programs. It provides supervisory, secretarial, and administrative support for the department's Consultation and Advisory program and the Prosecution and Litigation program, including file maintenance, reporting, and updating the municipal code. This area also funds required continuing legal education, bar license fees, and bar dues fees for staff attorneys, all equipment replacement, and the law library and electronic legal research resources. The purpose of this program aligns with two of the Responsibly Governed frameworks. Sustainability, Equity and Resilience (SER) Goals & Objectives: Responsibly Governed Objectives Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Ensures that the city is a safe, equitable, and inclusive workplace. Program Outcomes Program supervises and supports the administration of all other CAO programs effectively. Funds all the resources necessary for CAO sustainability effectively. Measurements Required certifications and continuing legal educational hours met. Municipal Code updated timely. CAO program needs are met and funded appropriately. Administration Responsibly Governed City Attorney's Office FY2024 Budget City of Boulder 2024 Approved Budget Page 46 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K 600.0K DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 47 Program Budget Overview Description Defends the city in civil litigation matters and challenges the actions of other persons and entities when those actions are contrary to the city's interests. Prosecuting violations of the Boulder Municipal Code is also a primary duty of this workgroup, as well as working closely with enforcement and other city staff to implement and enhance the city’s enforcement strategies. Sustainability, Equity and Resilience (SER) Goals & Objectives: Safe Objectives Fosters a climate of safety for individuals in homes, businesses, neighborhoods, and public spaces. Prevent crime, alleviate harm, and improve quality of life for community members and visitors while minimizing disparate impacts on community members of color and considering the needs of different cultures, individuals, and community values. Program Outcomes Defend all litigation brought against the city. Enforcement of the Boulder Municipal Code. Prosecute violations of the Boulder Municipal Code. Measurements # of litigations prosecuted or defended. Successful % of defending litigations brought against the city. Successful % of prosecuting litigations brought by the city. Prosecution & Civil Litigation Safe City Attorney's Office FY2024 Budget City of Boulder 2024 Approved Budget Page 48 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 200.0K 400.0K 600.0K 800.0K 1.0M 1.2M DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 49 Program Budget Overview Description This program provides legal support for City Council, the city’s advisory boards and commissions, and general legal support for the operating departments, including but not limited to, compliance with the Colorado Open Records Act, elections law, Council agenda support, bond finance and tax matters, water rights defense, conflict of interest advice, the city’s legislative agenda, and legal maintenance of the city’s real estate and affordable housing portfolios. Sustainability, Equity and Resilience (SER) Goals & Objectives: Safe Objectives Leverages partnerships and encourages shared community responsibility to keep Boulder safe. Program Outcomes Support City Council Initiatives. Support Boards and Commissions. Support department working groups and plans. Coordinate and respond to CORA requests. Measurements # and hours of meetings attended. # of CORA requests responded. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  Consultation & Advisory Safe City Attorney's Office FY2024 Budget City of Boulder 2024 Approved Budget Page 50 2024 Budget $480,399 1.0 FTE Department Overview: The City of Boulder has a council-manager form of government where the elected City Council sets policies and the council-appointed city manager administers them. Regular City Council meetings are held in Council Chambers located in the Penfield Tate II Municipal Building, 1777 Broadway St. Operating Budget (FY2022-24) Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  Overview City Council 2024 Budget City of Boulder 2024 Approved Budget Page 51 City Council serves as the governing body for the City of Boulder, providing policy direction to the city organization and hires and supervises the following employees: City Attorney City Manager Municipal Judge Current Council Priorities: Accessory Dwelling Unit Updates Inclusionary Housing Zoning for Affordable Housing Middle Income Housing Homelessness Day Center Transportation - Core Arterial Network Occupancy Reform Review Transit Village Area Plan (TVAP) Area III Planning Reserve Elections Department Staffing Expenditure by Fund City of Boulder 2024 Approved Budget Page 52 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K Dollars(1100) General Sort Large to Small  Expenditure by Program Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K DollarsCity Council Sort A to Z  City of Boulder 2024 Approved Budget Page 53 2024 Budget $8,676,393 19.73 FTE Department Overview: The City Manager's Office provides professional leadership in the administration and execution of policies and objectives formulated by City Council; develops and recommends alternative solutions to community problems for council consideration; plans and develops new programs to meet future needs of the city; and fosters community pride in city government through excellent customer service. In 2024, the General Governance budget was moved to the City Manager's Office budget to better support a variety of community and cross departmental needs. Since these budgets have been combined, 2024 reflects that realignment with an increase in the City Manager's department budget and the elimination of the General Governance's department budget. The total overall budget for both departments remains the same but is located in one department. Department Programs: Administration & Operations (Responsibly Governed) City Clerk Administration & Support Services Economic Vitality Equity & Belonging Independent Police Monitor Policy & Intergovernmental Relations Operating Budget (FY2022-24) City Manager's Office 2024 Budget City of Boulder 2024 Approved Budget Page 54 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 2.0M 4.0M 6.0M 8.0M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  Expenditure by Program Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 2.0M 4.0M 6.0M 8.0M DollarsCMO - Economic Vitality City Clerk Administration & … City Manager's Office Admi… Equity Independent Police Monitor Policy Advisor & Intergover… Sort A to Z  Program Overview Administration & Operations The City Manager's Office provides professional leadership in the administration and implementation of policies and objectives formulated by City Council; develops and recommends alternative solutions to community problems for council consideration; plans and develops new programs to meet future needs of the city; supports all city departments and the council body; and fosters community pride in city government through excellent customer service. City Clerk Administration & Support Services The City Clerk's Office administers municipal elections and supports City Council through the development of comprehensive meeting agenda materials, action summaries and minutes. The department also manages the annual board and commissions recruitment process, oversees the Domestic Partnership Registry, and serves as the liaison to ten Sister City organizations. The records section oversees records management for the city, including online public access, retention and coordinates Colorado Open Records Act requests. Economic Vitality City of Boulder 2024 Approved Budget Page 55 The Economic Vitality Program reflects the city’s commitment to an accessible, diverse, and sustainable economy based on innovation, collaboration, and entrepreneurship that benefits all residents, businesses, and visitors. The program develops and implements strategies through public-private collaboration to build a healthy and resilient economy while preserving the community’s character and quality of life. Equity and Belonging The city is committed to advancing racial equity to ensure all Boulder residents, business owners and visitors enjoy high levels of physical and mental well-being with abundant recreational, cultural and educational opportunities in an environment where all human rights are respected. The Office of Equity and Belonging aligns resources, applies tools and employs best practices when implementing programs, policies or making purchasing and budgetary decisions to ensure a person's race or ethnicity does not negatively impact any community member's experience. Independent Police Monitor The Office of the Independent Police Monitor classifies all community complaints against Boulder Police Department employees, reviews internal affairs investigations in real time, provides disposition and disciplinary recommendations to the Chief of Police, and offers policy and training recommendations to the police department. This office also supports the Police Oversight Panel whose role is to review internal affairs investigations, conduct community engagement and evaluate the Independent Police Monitor. Policy & Intergovernmental Relations The Policy and Intergovernmental Relations program ensures that the city's interests are furthered through strategic alliances and informed engagement with other local, regional, state and federal governmental entities. The program works in coordination with council and staff to develop and implement the city's Policy Statement on Regional, State and Federal Issues. This program also convenes, coordinates and leads complex cross-departmental staff efforts resulting in new policies, guidelines and agreements. Department Staffing Expenditure by Fund City of Boulder 2024 Approved Budget Page 56 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 2.0M 4.0M 6.0M 8.0M Dollars(1100) General Sort Large to Small  City of Boulder 2024 Approved Budget Page 57 Program Budget Overview Description The City Manager's Office provides professional leadership in the administration and implementation of policies and objectives formulated by City Council; develops and recommends alternative solutions to community problems for council consideration; plans and develops new programs to meet future needs of the city; supports all city departments and the council body; and fosters community pride in city government through excellent customer service. The 2024 budget shows a realignment of budget for the Volunteer Cooperative funding of $64,500. In 2023, the Communications & Engagement Department started overseeing this program so the work can be done in collaboration with citywide and department engagement and educational outreach to understand where volunteers may be utilized. Sustainability, Equity and Resilience (SER) Goal area: Responsibly Governed Objectives Furthers the city's interests through the development and enhancement of strategic alliances and informed engagement with community partners and local, regional, state, and federal government entities. Supports strategic decision-making with opportunities for accessible community engagement in multiple languages and timely and reliable data and analysis Program Outcomes Coordination of cross-departmental projects, implementation of citywide initiatives and guidance/support provided to achieve progress on City Council's priorities. Advancement of efficient, effective and transparent government by promoting innovation and continuous improvements to programs and services. Measurements We are or will be measuring progress towards outcomes in the following ways, with examples of such measurements listed where currently available: % of priorities that are either on track or completed. This is currently measured and updated as needed on Council Priorities 2022-2023 website dashboard. Satisfaction results with city programs and services from bi-annual community survey. The city has not done the community survey since prior to the COVID-19 pandemic. 2023's survey will be the start of a new bi-annual survey so we can measure this data on a bi-annual basis. Subprogram - General Governance Description The General Governance budget serves a variety of community and cross-departmental needs. These include contingency funds set aside for unforeseen matters that may arise during the fiscal year, the Administration and Operations Responsibly Governed City Manager's Office FY2024 Budget City of Boulder 2024 Approved Budget Page 58 partnership with Boulder County to operate the Office of Disaster Management, annual contracts that promote and benefit the city, memberships in organizations for city departments and council that assist the city in influencing regional and national decision-making and for programs with an associated time frame or for planning and development of new programs to meet future needs of the city. 2024's budget realignments were made to transfer budget funds to the department that most closely works on projects or programs. Funding was moved to Climate Initiatives for the Mosquito and West Nile program, to Community Vitality for the March 22 Day of Remembrance, to Communication & Engagement for the bi-annual community survey and to Human Resources for Labor Contract Negotiations. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M 5.0M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 59 Program Budget Overview Description The Policy & Intergovernmental Relations program ensures that the city's interests are furthered through strategic alliances and informed engagement with other local, regional, state and federal governmental entities. The program works in coordination with council and staff to develop and implement the city's Policy Statement on Regional, State and Federal Issues. This program also convenes, coordinates and leads complex cross-departmental staff efforts resulting in new policies, guidelines and agreements. The 2024 budget changes are a one-time increase of $48,000 to cover the increased expenses of lobbying fees, specifically, $38,000 for a federal lobbying contract and $10,000 for a state lobbying contract. These increases were also previously approved in 2022 and 2023 as a one-time expense. Sustainability, Equity and Resilience (SER) Goal area: Responsibly Governed Objectives Provides assurance of regulatory and policy compliance and seeks to influence other levels of government to ensure policy and regulations are equitable. Furthers the city's interests through the development and enhancement of strategic alliances and informed engagement with community partners and local, regional, state, and federal government entities. Models stewardship, resilience, and sustainability of the city's financial, human, information, and physical assets. Program Outcomes Preparing council to consider the Policy Statement on Regional, State and Federal Issues which results in uniform, transparent and documented establishment of city's policy interest. Advocacy resulting in favorable external policy environment that furthers the city's interest. Monitoring, analyzing and reporting of relevant external policymaking which results in city officials informed of relevant external policy making. Engagement with external policymakers while informing them of city information and interests thus increasing their interest in promoting these policy interests. Sharing information about, and supporting application of, state and federal grants resulting in additional resources for city programs and services. Measurements We are or will be measuring progress toward outcomes in the following ways, with examples of such measurements listed where currently available: Increase in use, reliance and accessibility of city's Regional, State and Federal Policy Statement Increase city awareness of external issues impacting city interests measured through # and % openings of Intergovernmental Affairs Emma newsletters. Increase in amount of information sought by outside policy makers, local government partners and/or advocates to promote city policy interests. Policy & Intergovernmental Relations Responsibly Governed City Manager's Office FY2024 Budget City of Boulder 2024 Approved Budget Page 60 # of council policy positions advanced at state and national level. # of grants/earmarks received that were lobbied for. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 50.0K 100.0K 150.0K 200.0K 250.0K 300.0K DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 61 Program Budget Overview Description The Office of the Independent Police Monitor classifies all community complaints against Boulder Police Department employees, reviews internal affairs investigations in real time, provides disposition and disciplinary recommendations to the Chief of Police, and offers policy and training recommendations to the police department. This office also supports the Police Oversight Panel whose role is to review internal affairs investigations, conduct community engagement and evaluate the Independent Police Monitor. The 2024 Budget includes an ongoing increase to the base budget of $2,460 for Evidence.com licenses for the Independent Police Monitor and Police Oversight Panel Members so they can view body worn camera footage. When reviewing a complaint, it is imperative that the panel and the monitor have all the information necessary to make an informed decision. Having access to the body worn camera footage ensures the review of the actual event and not people's testimony of what happened which allows for a fairer process. Sustainability, Equity and Resilience (SER) Goal area: Safe Objectives Prevent crime, alleviate harm, and improve quality of life for community members and visitors while minimizing disparate impacts on community members of color and considering the needs of different cultures, individuals, and community values. Program Outcomes Increased accessibility for panelists from historically excluded populations who are most often negatively impacted by traditional policing practices by providing financial compensation (stipend for participation) as Police Oversight Panelists. An increased community trust with Boulder Police Department officers and practices when Boulder Police Oversight Panel Co-Chairs attend the annual National Association for Civilian Oversight of Law Enforcement (NACOLE) Conference. A higher level of community trust in the Boulder Police Department and increased levels of community safety by having both the panel and monitor reviewing complaints, making policy recommendations and having BPD adopt training suggestions regarding officer conduct. Measurements We are or will be measuring progress toward outcomes in the following ways, with examples of such measurements listed where currently available: Increased participation of historically excluded participants as members of the panel. Increased understanding of civilian oversight in law enforced as evidenced by broader adoption of BPD policy and training recommendations to the chief and increased community engagement forums sharing purpose and efficacy of civilian oversight functions. This is not currently measured as the Independent Police Monitor position is vacant. Independent Police Monitor Safe City Manager's Office FY2024 Budget City of Boulder 2024 Approved Budget Page 62 Increased number of policy recommendations sustained by and/or aligned with Independent Police Monitor and BPD. The 2023 Community Survey results will provide baseline measurement for future year. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 50.0K 100.0K 150.0K 200.0K 250.0K DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 63 Program Budget Overview Description The city is committed to advancing racial equity to ensure all Boulder residents, business owners and visitors enjoy high levels of physical and mental well-being with abundant recreational, cultural and educational opportunities in an environment where all human rights are respected. The Office of Equity and Belonging aligns resources, applies tools and employs best practices when implementing programs, policies or making purchasing and budgetary decisions to ensure a person's race or ethnicity does not negatively impact any community member's experience. The current resources in this program budget allow it to meet the outcomes and objectives. In 2023 the Business Equity Program and Project Manager position was transitioned from Finance to the Office of Equity and Belonging and while needs are being assessed for that position, there are not additional funding needs at this time. Sustainability, Equity and Resilience (SER) Goal area: Healthy & Socially Thriving Objectives Fosters racial equity, inclusion, and diversity communitywide. Supports the physical and mental well-being of its community members by providing public gathering places and programs to encourage social connection and prevent isolation. Program Outcomes Normalize and operationalize the understanding of institutional and structural racism among people who work for or represent the city, including city staff, City Council, boards and commissions and committees, and ongoing program volunteers by providing racial equity trainings to city staff, boards, commissions and committees. Develop equity focused leadership at all levels of the organization by utilizing a train-the-trainer model to build bridges among departments and support implementation of strategies and learning opportunities. Achieve our commitment to address disparities at the department level in city services and understand existing gaps across departments by creating department level JEDI teams and plans. Ensure all our community members have access to accurate information and create a sense of belonging by partnering with CU Law Clinic in hosting community information sessions around immigration law and providing financial assistance for covering legal fees associated with community member's immigration process. Measurements We are or will be measuring progress toward outcomes in the following ways, with examples of such measurements listed where currently available: Increased understanding of equity work based on results from the "equity perspective survey." This survey is currently open and will be the baseline for future employee engagement. % of satisfaction with ambassadors and facilitation requests based on survey results. Also, # of departments with equity ambassadors across the enterprise. Survey results will allow us to measure this. Equity & Belonging Healthy & Socially Thriving City Manager's Office FY2024 Budget City of Boulder 2024 Approved Budget Page 64 % of employee contributions; % of policies evaluated and refined; # of staff - departmental assessments and % of issues identified being addressed as these assessments are happening now. % of responses through survey that state information was beneficial to their case; # of families and/or individuals support with direct financial assistance; average monetary assistance provided to cover immigration fees. Survey not created yet. % of participants who feel they benefit from these groups and/or future % of participants that note the EAG as a positive factor in their employment. Possible future pulse survey. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K 600.0K DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 65 Program Budget Overview Description The Economic Vitality Program reflects the city’s commitment to an accessible, diverse, and sustainable economy based on innovation, collaboration, and entrepreneurship that benefits all residents, businesses, and visitors. The program develops and implements strategies through public-private collaboration to build a healthy and resilient economy while preserving the community’s character and quality of life. The current resources in this budget allow it to meet the outcomes and objectives so there are no changes for the 2024 budget. Sustainability, Equity and Resilience (SER) Goal area: Economically Vital Objectives Fosters a collaborative, resource-rich, and thriving regional environment for business, educational, and public institutions. Attracts, sustains, and retains a broad mix of businesses, entrepreneurs, and jobs, and supports a diverse and skilled workforce. Seeks to enhance the affordability of goods, services, and real estate that support the needs of all community members. Supports financial security, economic opportunity, and social mobility for all people regardless of their race, ethnicity, age, gender, ability, or socioeconomic status. Promotes creativity, innovation, and entrepreneurship and provides support for small businesses and community-based organizations. Program Outcomes Strong, collaborative relationships with industry and business organizations to leverage resources and create an environment where businesses and nonprofits thrive, resulting in enhanced economic vitality and resilience. Technical, financial, and other assistance for businesses in a wide range of industries and workforce development programs resulting in continued growth in businesses and employment in a wide range of industries and occupations that meet community needs and support economic health. Studies to better understand issues and community needs and inform program development will result in the development of affordable commercial, retail, and other programs to help address affordability, meet community needs, and enhance economic vitality. Targeted outreach and technical, financial, and other business assistance resulting in increased diversity of businesses and employment and expanded economic, business, and employment opportunities for historically underserved communities. Financial and other support for research, innovation, commercialization, and startup activity, including specialized assistance for advanced technology businesses, resulting in continued strength as an innovation hub in multiple disciplines and industries. Measurements Economic Vitality Economically Vital City Manager's Office FY2024 Budget City of Boulder 2024 Approved Budget Page 66 Economic vitality will be measured using published economic data, and perceptions about the availability of resources and business climate will be tracked through periodic surveys. Business and employment growth will be measured using economic studies and published data. The availability of goods, services, and real estate to meet community needs will be measured using published economic data and periodic surveys. Increased economic opportunity and business diversity will be measured using published economic data and periodic surveys. Continued strength in innovation and entrepreneurship will be measured using data from published sources and economic partner reports. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 67 Program Budget Overview Description The City Clerk's Office administers municipal elections and supports City Council through the development of comprehensive meeting agenda materials, action summaries and minutes. The Department also manages the annual board and commissions recruitment process, oversees the Domestic Partnership Registry, and serves as the liaison to ten Sister City organizations. The records division oversees records management for the city, including online public access, retention and coordinates Colorado Open Records Act requests. The current resources in this budget allow it to meet the outcomes and objectives so no additional requests were made. There is a one-time reduction in 2024 because it not a council election year election year. This does decrease the Campaign Finance Matching Funds budget by $120,000. This money is needed every council election year. Due to council switching to even year elections starting in 2026, these funds will be needed in both 2025 (last odd year election) and 2026. Sustainability, Equity and Resilience (SER) Goal area: Responsibly Governed Objectives Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business by ensuring agenda management software is maintained and updated and the public has access to materials and video that promotes transparency in government. Provides assurance of regulatory and policy compliance and seeks to influence other levels of government to ensure policy and regulations are equitable by ensuring election training materials are reviewed annually for completeness and the website is periodically revised and maintained to ensure information is up to date. Models stewardship, resilience, and sustainability of the city's financial, human, information, and physical assets by managing the recruitments of boards and commissions' vacancies that provides equity and availability to all members of the community. Furthers the city's interests through the development and enhancement of strategic alliances and informed engagement with community partners and local, regional, state, and federal government entities. Program Outcomes Uniform and consistent information on council actions and agendas that are easily accessed by council and community. Clear and consistent training, forms and instructions on elections for campaigns and constituents that are accessible and easy to understand. A boards and commissions' recruitment process that reflects broad community interest in serving community and provides access to diverse and traditionally underrepresented communities. City Clerk Administration & Support Services Responsibly Governed City Manager's Office FY2024 Budget City of Boulder 2024 Approved Budget Page 68 Expansion of the public records archive that includes historical and permanent information for research and build relationships with Boulder's Sister Cities to promote the mission of expanding peace through personal connection and increase awareness of global issues. Measurements Increased accessibility to current and archived council materials resulting in a decrease in constituent requests for the same. Increase trust in election results that could be measured by survey and/or # of contested ballot initiatives based on process concerns. Increase in # of diversity of applicants to board and commissions. The Boards and Commissions application has been updated to collect data that will allow this to be more easily tracked. Improved Sister City partnership to strengthen global partnerships and enhance our desire to create a culture for learning about Boulder's Sister Cities. Increased amount of city records available for use internally and externally providing increasing accessibility/% reduction in CORA requests. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 69 Climate Initiatives 2024 Budget City of Boulder 2024 Approved Budget Page 70 2024 Budget $10,949,963 20.0 FTE Department Overview Climate Initiatives takes bold, innovative and collaborative actions to create systemic change that equitably addresses the global climate crisis and ensures quality of life in Boulder and beyond. The City of Boulder is deeply committed to addressing challenges of climate change and has been taking meaningful action since our community’s first Climate Action Plan was approved in 2006. Boulder continues to be a recognized leader in climate action, and our efforts to respond to the challenges associated with climate change gives us an opportunity to come together to create a community that is healthier, safer, equitable and resilient. The Climate Initiatives Department supports our community’s values and adopted policy goals by: Prioritizing equity in climate action planning; Developing and implementing climate action programs and strategies; Conducting ongoing assessment, monitoring and reporting of Greenhouse Gas (GHG) emissions and other pollutants; Increasing the recapture of atmospheric carbon dioxide in living systems; Reducing material consumption and associated emissions through increased recycling and waste diversion; Coordinating and supporting other municipal and community sustainability activities; Advocating for progressive climate, resilience and sustainability-related policies at the local, state and federal levels; and Supporting city and community-led efforts that increase resilience, social justice and sustain a healthy local environment. Climate Initiatives primarily focuses on local and regional climate action strategies guided by the city’s Climate Targets. These targets were adopted in October 2021: Reduce emissions by 70% by 2030 when compared against a 2018 baseline; Become a net-zero city by 2035; and Become a carbon-positive city by 2040. Since 2005 (based on 2021 data), the city has reduced its GHG emissions by 30% and diverted City of Boulder 2024 Approved Budget Page 71 44% of its waste from landfills. Data from 2022 will be available on Boulder Measures in Fall 2023. Climate Initiatives realizes its mission through strategic investment in a combination of regulatory and voluntary programs and by facilitating broad community and stakeholder engagement. The department’s work calls for transformational changes, partnerships and bold climate policies that recognize the importance of systems-level changes while continuing to support individual actions and behavior change. This increases the city’s effectiveness in climate, sustainability and resilience-related efforts within our local community and across our region. These efforts are supported by many strategic partnerships that inform climate and sustainability policy and programs. Partners include Colorado Communities for Climate Action (CC4CA), University of Colorado, Boulder Valley School District (BVSD), Boulder County, Colorado Recycles, other cities, and state and federal agencies and legislators. Regional efforts help set the city’s state and federal policy agenda related to climate and sustainability, which in turn supports changes to legislation and regulations. The city also partners with national and international organizations – such as the Carbon Neutral Cities Alliance (CNCA), the Urban Sustainability Directors Network (USDN), the Resilient Cities Network and others – to advance the community’s goals. In 2024, Climate Initiatives will continue to work with the community to center equity, build resilience and expand our focus to improve our public lands. The goals and strategies identified in the 2024 workplan are designed to address the accelerated urgency of a changing climate, as detailed in the city’s 2019 Declaration on the Climate Crisis and supported by the most recent reports from the International Panel on Climate Change (IPCC). Despite our efforts to reduce carbon pollution, we need to ensure Boulder is prepared for the impacts of a changing global climate. Therefore, departmental workplan items focus more explicitly on resilience, equity and climate justice. Funding sources for the Climate Initiatives department include the Climate Tax Fund and a dedicated portion of the General Fund. The Climate Tax Fund is supported through a voter-approved Climate Tax. This new tax was authorized by voters in 2022 and replaced the previous Climate Action Plan and Utility Occupation taxes beginning in 2023. The General Fund portion is comprised of one voter- approved funding source, the Trash Tax. City of Boulder 2024 Approved Budget Page 72 Department Programs Administration (Environmentally Sustainable) Circular Economy Community Wildfire Resilience Cross-Cutting Climate Programs Energy Systems Nature-based Climate Solutions Operating Budget (FY2022-24) Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 2.0M 4.0M 6.0M 8.0M 10.0M DollarsPersonnel Operating Internal Services Transfers Sort By Chart of Accounts  Program Overview Administration (Environmentally Sustainable) Climate Initiatives’ Administration program supports the department’s work groups with administrative tasks including budget development and tracking, scheduling of department items to be presented to council, processing deconstruction documentation, contract development and payments. The administrative needs of the Environmental Advisory Board are also supported through this program. Circular Economy The Circular Economy (CE) team works with key partners, the Boulder community and city departments to accelerate the transition to a circular economy, reducing the generation of waste from the beginning and keeping materials circulating at their highest value for as long as possible. This is done through a combination of policy development, education, pilot programs, incentives, investments in zero-waste facilities and technical assistance. Key focus areas include building deconstruction waste recycling and reuse, accelerating consumer reuse systems, improving the circularity of the organics economy, supporting materials end market development, and bringing zero-waste services to manufactured and affordable housing communities in Boulder. Community Wildfire Resilience While the city has long prioritized hazard mitigation and wildfire response, the climate crises and the numerous fire-related events over the past ten years have prioritized the need to expand community planning, preparedness, response and recovery efforts. The issue of climate-related resilience, especially in the context of wildfire, has become an urgent citywide need and priority. The new and expanded Climate Tax includes an annual appropriation for wildfire related efforts which affords the opportunity to implement identified enhancements in the city’s wildfire resilience efforts related to Resilient Landscapes, Fire-Adapted Communities and Safe and Effective Wildfire Response. A cross-departmental team is responsible for City of Boulder 2024 Approved Budget Page 73 evaluating annual program enhancements related to wildfire resilience for out years and creates recommendations as part of annual city budget process. Cross-Cutting Climate Programs In Climate Initiatives, the design principles of equity and resilience guide the development of existing and future programming. Some of the departmental efforts do not fit squarely in the focus areas of energy systems, nature-based climate solutions and circular economy. These “cross-cutting” climate programs and projects that tend to be more fluid and respond to the needs of the community and key partners. Many of these programs center around engaging with key climate justice and equity-based community partners such as the Climate Justice Collaborative (CJC), Boulder Housing Partners (BHP), and the FLOWS program based out of the University of Colorado. Additionally, the department plays a strong supporting role to other city departments in departmental and citywide climate and sustainability-related efforts in the form of funding or staff support. Data management and tracking the impact of the departmental efforts falls into the cross-cutting climate programs as well. Energy Systems Energy Systems efforts entail working with Boulder businesses, residents and key partners to reduce greenhouse gas emissions and improve resilience through energy efciency, local renewable energy development, and building and transportation electrification. This is done through a combination of education, incentives, technical assistance and regulatory requirements. Existing strategies are designed to support residents’ and businesses’ ability to reduce environmental impact, reduce costs, become more resilient to the impacts felt from a changing climate, and become more inclusive and equitable. Nature-based Climate Solutions The Nature-based Climate Solutions (NbCS) team works with both public and private sector landowners and managers to develop and implement actions that capture and cycle carbon into living ecosystems in ways that contribute to climate stabilization and enhance critical ecosystem services that increase resilience to climate change. Key focus areas include utilizing urban forestry and other urban landscape management strategies to reduce urban heat extremes, particularly in historically marginalized and vulnerable segments of the community; reducing wildfire risk, improving the ability of terrestrial systems to store water and carbon; and managing habitats to improve biodiversity, overall ecological health and resilience, and as a natural means to pest control. Expenditure by Program Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 2.0M 4.0M 6.0M 8.0M 10.0M DollarsAdministration (Environme… Circular Economy Community Wildfire Resilie… Cross-Cutting Climate Prog… Energy Systems Nature-Based Climate Solu… Transfers & Cost Allocation Sort A to Z  City of Boulder 2024 Approved Budget Page 74 Department Staffing Expenditure by Fund Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 2.0M 4.0M 6.0M 8.0M 10.0M Dollars(2400) Climate Tax (1100) General Sort Large to Small  City of Boulder 2024 Approved Budget Page 75 Program Budget Overview Description Climate Initiatives’ Administration program is responsible for much of the behind the scenes work necessary to ensure the department runs smoothly. From budget development and tracking, to supporting contract development and payments, this program is responsible for completing many of the administrative tasks of each work group so those workgroups can focus on their program areas. Climate Initiatives’ activities are designed with a clear connection between annual council priorities and the Sustainability, Equity and Resilience Framework, using high-level citywide outcome indicators. Climate Initiatives’ key focus areas, respective strategies and outcomes are intended to align with these guiding frameworks. The Administration program works to support this alignment in all activities, and budget for this program is primarily for personnel-related expenses dedicated to staffing this work. Summary of 2024 Budget Enhancements/Realignments: Ongoing realignment of $259,000 to transfer the management of the Mosquito and West Nile Virus Program from the City Manager’s Office to the Climate Initiatives department. Ongoing realignment of $250,000 to move each department program’s administrative functions into one program. Sustainability, Equity and Resilience (SER) Goals & Objectives: Environmentally Sustainable Objectives Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Models stewardship, resilience, and sustainability of the city’s financial, human, information, and physical assets. Supports strategic decision-making with opportunities for accessible community engagement in multiple languages and timely and reliable data and analysis. Program Outcomes Internal and city processes are streamlined so all department staff work with maximum effectiveness. All department program managers have access to spend monitoring reports and projection data to guide team decisions and ensure spending is directly impacting key performance measures. The Environmental Advisory Board (EAB) is supported in their technology needs, requirements and meeting logistics. The EAB is comprised of volunteers who are appointed to advise City Council on environmental issues, including solid waste disposal, recycling, pollution prevention, energy, green building, integrated pest management and air quality. Measurements # of department administrative processes automated or improved by providing clear guidelines and process steps. # of months that spend and projection reports are updated. Administration Environmentally Sustainable Climate Initiatives FY2024 Budget City of Boulder 2024 Approved Budget Page 76 A measure for the program outcome related to the EAB will be developed in 2024. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 200.0K 400.0K 600.0K 800.0K 1.0M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 77 Program Budget Overview Description The Circular Economy (CE) team works with key partners, the Boulder community and city departments to reduce the generation of waste and change the system of consumption. This is done through a combination of policy development, education, pilot programs, incentives, investments in zero waste facilities and technical assistance. In addition, the CE team completed the Circular Boulder study, an urban metabolism analysis that quantified materials flowing into and out of the Boulder region. The study helped develop a vision for moving toward a more circular materials economy, quantified the impacts of consumption and identified hotspots, opportunities and other strategies to create a more comprehensive and data-informed approach to materials use and re-use. The overall objective of the CE team is to accelerate the transition of our local and global economies from linear to circular - meaning that waste and pollution are designed out, materials are kept in use as long as possible and natural systems are regenerated. In addition to the established goal of diverting 85% of the waste stream away from landfill, new targets include minimizing waste production per capita, enabling more repair and reuse, increasing circular practices in building construction and demolition and reducing the carbon footprint of production cycles we have the greatest ability to influence. Current communitywide waste diversion is 53% (2020 data). Data from 2022 will be available in Fall 2023. Summary of 2024 Budget Enhancements/Realignments: One time reduction of $258,000 in operating expenses to save for anticipated reduced collection of bag fee revenues in 2024. Beginning in 2024, large retail stores may provide paper bags only. The department anticipates a decrease in revenue collection from the bag fee because of this change and would like to budget conservatively in 2024 to offset anticipated reductions. Sustainability, Equity and Resilience (SER) Goals & Objectives: Environmentally Sustainable Objectives Ensures the efficient use of natural resources in a manner that does not deplete them over time while reducing the proliferation of non-reusable materials, toxins, and hazardous products. Supports the natural environment and its ecosystems so they are better able to resist damage and recover quickly. Program Outcomes Reduce and ultimately eliminate the community’s waste sent to landfill. Drive systemic changes and increased adoption of circular solutions through policy and regulation. Make circular, reuse and sharing solutions available to all. Keep materials recirculating at the highest value possible for as long as possible. Ensure natural systems are regenerated via innovative techniques with organic waste streams. Measurements Annual tons of waste diverted from landfill. Circular Economy Environmentally Sustainable Climate Initiatives FY2024 Budget City of Boulder 2024 Approved Budget Page 78 Annual pounds/person of total waste created. # of community members directly engaged in circular solutions. A measure related to the outcome of keeping materials recirculating at the highest value possible for as long as possible will be developed in 2024. Tons of waste material diverted to regenerative uses. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M 1.5M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 79 Program Budget Overview Description The Community Wildfire Resilience program is a cross-departmental effort funded by the Climate Tax. $1.5 million is set aside each year to prioritize community planning, preparedness, response and recovery efforts. Summary of 2024 Budget Enhancements/Realignments: Ongoing enhancement of $570,000 to support community wildfire mitigation and resilience grant programs. Ongoing enhancement of $455,566 to implement the Community Wildfire Protection Plan. Ongoing enhancement of $15,000 for home assessment software to measure wildfire risk. Ongoing enhancement of $112,000 for 1.0 new FTE of a Grant Program Administrator to administer the wildfire mitigation and resilience grants program. Sustainability, Equity and Resilience (SER) Goals & Objectives: Environmentally Sustainable Objectives Builds and maintains resilient infrastructure, landscapes and neighborhoods to mitigate existing and future hazards and risks. Leverages partnerships and encourages shared community responsibility to keep Boulder safe. Plans for and provides equitable, timely and effective response and recovery to emergencies and natural disasters. Program Outcomes Resilient Landscapes - Landscapes are resilient to fire-related disturbances in accordance with management objectives. Fire-Adapted Communities - Human populations and infrastructure can withstand wildfire without loss of life and property. Safe & Effective Wildfire Response - All jurisdictions participate in making and implementing safe, effective, efficient risk-based wildfire management decisions. Measurements Increased understanding of wildfire risk across the planning area and steps are taken to reduce risk. Decreased risk of loss of mature ponderosa pine forest because, even if fire occurs, the forest is resilient. Promoted community awareness, action and resilience to enhance the self-efficacy of the community when it comes to wildfire risk. Increased mosaic of fire history across the landscape supporting species with different fire adaptations (pyrodiversity). Reduced risk of spread, severity and negative impacts of wildfire. Increased protection of life and safety, increased incident stabilization and decreased loss of property. Prescribed fire is supported by community and regularly used. Community Wildfire Resilience Environmentally Sustainable Climate Initiatives FY2024 Budget City of Boulder 2024 Approved Budget Page 80 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 81 Program Budget Overview Description Climate equity work and climate resilience is happening across the department and the city organization. Looking forward, emissions reductions, climate justice and climate resilience cannot be addressed through siloed efforts. Equity and resilience must be centered throughout all efforts, not as an isolated program. The cross-cutting climate programs area attempts to house efforts that cannot and should not simply fit in one of our department’s focus areas as they span all areas and multiple citywide efforts. Similarly, climate efforts span all aspects of our economy, from our use of energy to our food systems, to our use of material goods, to the way we interact with our natural systems. For this reason, addressing the revenue needs of the city organization to advance the community’s climate goals cannot be addressed through a single revenue source. It will be built through refinement and prioritization within existing budgets and through additional revenues as opportunities and needs are identified. Unifying climate and resilience strategies across the organization will support an integrated approach to address the greatest needs. The cross-cutting climate programs are important to call out separately from our traditional focus areas as they span all the focus areas in Climate Initiatives, but also leverage partnerships across the city organization and the community. These programs intend to build engagement opportunities, support partnerships that serve our disproportionately impacted community members, and engage in innovative ways to better serve our community. Additionally, cross-cutting programs help us track and measure the impact of the efforts. With the recent passage of the Inflation Reduction Act (IRA) and other federal funding, the White House declared the goal that 40 percent of the overall benefits of certain federal investments flow to disadvantaged communities that are marginalized, underserved, and overburdened by pollution, called the Justice 40 Initiative (J40). Climate Initiatives sees this as the floor or baseline, meaning more than 40% should benefit these parts of our community. The department hopes to leverage this cross-cutting area to implement this important guideline. Summary of 2024 Budget Enhancements/Realignments: Ongoing realignment of $580,000 for programs that have impact across multiple program areas. The cross-cutting climate programs are important to call out separately from our traditional focus areas as they span all focus areas in Climate Initiatives, but also leverage partnerships across the city organization and the community. These programs intend to build engagement opportunities, support partnerships that serve our disproportionately impacted community members and engage in innovative ways to better serve our community. Additionally, cross-cutting programs help us track and measure the impact of the efforts. Sustainability, Equity and Resilience (SER) Goals & Objectives: Environmentally Sustainable Objectives Accelerates progress towards the community's ambitious climate and energy goals through a culture of shared environmental stewardship across Boulder. Provides affordable programming to diverse populations to increase access to and participation in local climate actions. Cross-Cutting Climate Programs Environmentally Sustainable Climate Initiatives FY2024 Budget City of Boulder 2024 Approved Budget Page 82 Program Outcomes Frontline community-led solutions for climate justice and resilience. Justice 40 actualized in planning and implementation. Community awareness of progress and impact of climate work. Measurements # of increased economic opportunities and resources for frontline community members. % of Justice 40 implementation in budgets and grants. Increased awareness of impact in the community, relative to the city’s GHG inventory and impact assessment. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K 600.0K DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 83 Program Budget Overview Description Since 2010, the city has focused on decarbonizing its electricity supply, which continues to rely on fossil fuels as the primary source of energy. For ten years, the city pursued a strategy of creating a locally owned and controlled electric utility (Local Power Initiative). On Nov. 3, 2020, after many months of negotiations between the city and Xcel Energy, voters approved a settlement agreement, signaling the community’s desire to pause municipalization efforts and instead focus on partnering with Xcel Energy to advance Boulder’s clean energy and climate goals to reduce greenhouse gas emissions associated with gas and electricity consumption, transition to electric and boost resilience and equity in Boulder. Energy Systems efforts entail working with Boulder businesses, residents and key partners to improve building performance through energy efciency and electrification. The work also supports local renewable energy development and transportation electrification. Strategies include education, incentives, technical assistance and regulatory requirements. Existing strategies are designed to support residents’ and businesses’ ability to reduce environmental impact, reduce costs, become more resilient to the impacts felt from a changing climate and become more inclusive and equitable. Priorities include programs and services that provide weatherization, electrification and renewable energy access to lower-income, historically under-served and disproportionately energy cost burdened community members and businesses. Summary of 2024 Budget Enhancements/Realignments: Ongoing request for $304,000 for 2.0 new FTEs, a Policy Advisor and Senior Policy Advisor, to support accelerating equity programs and ongoing state policy and regulatory efforts. Ongoing enhancement of $1,635,000 within Energy Community Programs for grants, rebates, weatherization, heat pump adoption and consulting services related to these programs. One-time request for a realignment of $800,000 for investments that support low-income households in meeting their energy needs. One-time request for a realignment of $25,000 for outside policy and legal consulting services to advance the city’s energy policy efforts. Sustainability, Equity and Resilience (SER) Goals & Objectives: Environmentally Sustainable Objectives Accelerates progress towards the community's ambitious climate and energy goals through a culture of shared environmental stewardship across Boulder. Provides affordable programming to diverse populations to increase access to and participation in local climate actions. Program Outcomes Reduce and ultimately eliminate the community’s energy sector related greenhouse gas emissions (GHG). Effect policy efforts to drive systemic changes and increase adoption of clean technologies. Ensure clean mobility solutions are available and accessible for all. All buildings are high performing, eliminating GHG emissions from the building sector. Energy Systems Environmentally Sustainable Climate Initiatives FY2024 Budget City of Boulder 2024 Approved Budget Page 84 Reduced risk of climate-related disruptions, disasters, economic impacts and vulnerability. Utility bills are considered affordable for all residents. Homeowners and residents benefit from healthy, comfortable and efficient homes. Higher earning potential for BIPOC and low-income workforce, and for small business. Measurements % change in community GHG emissions and in statewide electricity grid-derived GHG emissions. % of community members with access to clean mobility solutions. % reduction in building sector emissions. # and percent of buildings ranked high performing based on EPA standards. % reduction in households that are energy burdened. # of homes weatherized and/or heat pumps installed. Reduction in respiratory-related illness and death. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 85 Program Budget Overview Description The Nature-based Climate Solutions (NbCS) team works with both public and private sector landowners and managers to develop and implement actions that capture and cycle carbon into living ecosystems in ways that contribute to climate stabilization and enhance critical ecosystem services that increase resilience to climate change. Key focus areas include utilizing urban forestry and other urban landscape management strategies to reduce urban heat extremes, particularly in historically marginalized and vulnerable segments of the community; reducing wildfire risk, improving the ability of terrestrial systems to store water and carbon; and managing habitats to improve biodiversity, overall ecological health and resilience, and as a natural means to pest control. The NbCS team collaborates with community partners to address these focus areas in a way that is driven by data and community input. Cross-departmental collaboration with Open Space and Mountain Parks (OSMP), Parks and Recreation's Urban Forestry Division, Transportation and Utilities departments provide ways to scale up the city’s efforts to meet climate goals adopted in October 2021 while supporting each departments’ operations and goals. In 2024 the NbCS team will utilize both Climate Tax funds, matching funds from other city departments, matching funds from other public jurisdictions and funding secured through grants and outside partners to initiate a number of ecosystems-based climate actions. NbCS staff is coordinating efforts with both city and community partners to expand urban and peri-urban tree planting in targeted areas identified as at risk for extreme heat conditions to provide natural cooling. The NbCS team is working with other departments and community partners to develop a biochar pilot program which will provide materials for soil improvement. NbCS partners will also develop a pollinator protection/biodiversity habitats expansion initiative that will link to “cool corridors” development. Additionally, the NbCS Team and partners will develop new strategies for enhancing the retention of water in natural and working lands to reduce the impacts of drought, reduce wildfire risk and increase local cooling. Another focus of the NbCS team in 2024 will be “green job” development efforts around the types of projects described. These efforts will use green waste in a way that requires minimum transportation and provides maximum benefit, while providing job skills to historically underserved populations. All this work will be integrated through the “Cool Boulder” Campaign and its three primary action areas: “Sheltering Canopies,” “Pollinator Corridors” and “Absorbent Landscapes.” Summary of 2024 Budget Enhancements/Realignments: Ongoing enhancement of $50,000 to support the Cool Boulder program. Ongoing enhancement of $122,000 for 1.0 new FTE of a Sustainability Senior Program Manager. Ongoing enhancement of $305,000 to increase community outreach and education related to Nature- based Climate Solutions. Ongoing enhancement of $141,000 for policy and analysis work focused on improving the land’s ability to absorb precipitation. Ongoing enhancement of $330,000 for consulting services and miscellaneous purchased services related to the city’s programs designed to increase landscape resilience, increase biodiversity, assess heat vulnerability, increase natural cooling and to reverse desertification. Nature-based Climate Solutions Environmentally Sustainable Climate Initiatives FY2024 Budget City of Boulder 2024 Approved Budget Page 86 Sustainability, Equity and Resilience (SER) Goals & Objectives: Environmentally Sustainable Objectives Supports the natural environment and its ecosystems so they are better able to resist damage and recover quickly. Accelerates progress towards the community's ambitious climate and energy goals through a culture of shared environmental stewardship across Boulder. Ensures the efficient use of natural resources in a manner that does not deplete them over time while reducing the proliferation of non-reusable materials, toxins and hazardous products. Program Outcomes Temperatures in targeted areas are reduced through increasing tree canopy. Multiple biodiversity indicators are increasing across the community. Households have reduced fire risk and increased biodiversity. Trees are planted in increased numbers in neighborhoods and across the region. Properties at high risk of desertification are identified and risks are quantified. Measurements % increased canopy cover and associated temperature reduction. Increased incidence of biodiversity target species. Number of households adopting climate resilient landscape practices/designs. Number of trees planted in targeted areas. Number of properties implementing desertification risk reduction actions. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 87 2024 Budget $4,555,829 29.35 FTE Department Overview: Guided by a North Star of “Creating Connections for a Thriving Community and Democracy,” the Communication & Engagement Department provides both strategic and tactical communication and engagement support to the City Manager, City Council, the organization as a whole, and the city’s more than 20 diverse departments. The department is centralized to foster consistency in best practices, continuous learning and innovation, better collaboration among professionals in similar fields, and flexibility to support the city’s greatest needs. Several members, however, are embedded within the department they support to promote close relationships with subject matter experts and the development of specialized areas of knowledge. Department Programs: Administration (Accessible & Connected) External Communication Internal Communication Creative Services Community Engagement Community & Neighborhood Services Volunteer Cooperative Operating Budget (FY2022-24) Communication & Engagement 2024 Budget City of Boulder 2024 Approved Budget Page 88 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  Expenditure by Program Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M 3.0M 3.5M 4.0M DollarsAdministration (Accessible … Community Engagement Internal Communication Media/External Communic… Neighborhood Services Video Services/Multimedia Sort A to Z  Program Overview Administration (Accessible & Connected) This program area supports general department-wide operations. These operations include budget and fiscal tracking and management; ensuring staff has an appropriate workplace environment, equipment and supplies; providing clarity around city policies and requirements; supporting internal communication and enhanced collaboration within the department; and fostering a thriving and healthy organizational culture. Community & Neighborhood Services This program serves residents by helping them find and utilize city resources, address issues and ideas in partnership with city departments, achieve collective empowerment, and build community in the places individuals feel most at home. This program includes direct training and services, which include grant funding for neighborhood-based projects. An emphasis is placed on equity, with additional focus and prioritization given to communities that have fewer resources and have been historically excluded from local government services. Community Engagement City of Boulder 2024 Approved Budget Page 89 This program area fosters inclusive and meaningful public participation and relationship-building between the Boulder community and local government. The team supports departments in creating and implementing transparent and inspiring opportunities for the public to provide input; seeks to build trust, increase civic confidence and co-create effective engagement strategies with historically excluded populations; champions innovation, equity and language access; and promotes productive dialogue and participation. Internal Communication This program area is responsible for providing timely, accurate and relevant information to city employees and fostering healthy engagement and alignment across the workforce. Sample topics include the city’s vision, values and strategic objectives; compensation and benefits; city policies; equipment and technology; office space availability and practices; professional development and training; workplace safety; significant city projects; and celebration of exemplary performance. Internal Communications leverages a city Intraweb as the primary platform for employee information, which is disseminated through a variety of channels and techniques designed to reach office-based and field-based colleagues. External Communication This program area is responsible for sharing timely, accurate and relevant information to the public from the city, City Council and the organization’s many departments. The team distills sometimes complex information to reach a large and diverse audience through a variety of communication platforms, including the city website and social media channels, as well as a bi-annual print edition and frequent electronic newsletters. The team also cultivates positive working relationships with media and coordinates responses to inquiries. Creative Services This program area, previously known as Multimedia/Video Services or Channel 8, is responsible for creating visually based information, content and stories through video production, podcasts, graphic design, animation, brand guidance, and other techniques and specialties that foster effective external and internal communications. The team is also responsible for providing live and/or on-demand video coverage for City Council and boards and commissions. Volunteer Cooperative This program area, newly created in 2023, works to coordinate and promote volunteerism across the city organization. This work is guided by a senior program manager who develops consistent practices, shares best practices, administers organization/tracking resources, and supports a decentralized volunteer coordination team. This program area recognizes that volunteerism is perhaps the greatest form of community engagement and strives to support the generous individuals who donate their skills, time and energy to local government. Department Staffing City of Boulder 2024 Approved Budget Page 90 Expenditure by Fund Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M Dollars(1100) General Sort Large to Small  City of Boulder 2024 Approved Budget Page 91 Program Budget Overview Description This program area supports general department-wide operations for the Communication & Engagement Department. These operations include budget and fiscal tracking and management; ensuring staff has an appropriate workplace environment, equipment and supplies; providing clarity around city policies and requirements; assisting with vital onboarding and trainings; planning monthly department gatherings and other meetings; supporting internal communication and collaboration within the department; and fostering a thriving and healthy organizational culture. It consists of one FTE. Summary of 2024 Budget Enhancements/Realignments: The 2024 Budget includes a budget-neutral realignment of $50,000 from other programs within the Communication and Engagement Department to accurately reflect administrative costs associated with the department. Sustainability, Equity and Resilience (SER) Goals & Objectives: Responsibly Governed Objectives Models stewardship, resilience, and sustainability of the city's financial, human, information, and physical assets. Ensures that the city is a safe, equitable, and inclusive workplace. Provides assurance of regulatory and policy compliance and seeks to influence other levels of government to ensure policy and regulations are equitable. Program Outcomes Responsible use of taxpayer funding to achieve department objectives. Improved health, well-being and organizational alignment with team members. Clearer understanding of and adherence to city policies and procedures. Measurements Monthly programmatic budget reports indicate where money is being spent and the pace at which it is being spent to ensure funding is going towards the efforts that most impact the intended programmatic outcomes. Administration Responsibly Governed Communication & Engagement FY2024 Budget City of Boulder 2024 Approved Budget Page 92 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 25.0K 50.0K 75.0K 125.0K 150.0K 175.0K DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 93 Program Budget Overview Description The External Communications program area is responsible for sharing timely, accurate and relevant information to the public from the city, City Council and the organization’s many departments. The team distills sometimes complex information to reach a large and diverse audience through a variety of communication platforms, including the city website and social media channels, as well as a bi-annual print edition and frequent electronic newsletters. This team plays a 24/7 on-call role in providing crisis response support and communications. The team also cultivates positive working relationships with media and coordinates responses to inquiries. This program is the largest in the Communication and Engagement Department and includes FTEs for managers, centralized staff with specialized skills sets in digital communication, and strategic and implementation communication professionals embedded in departments across the organization. Summary of 2024 Budget Enhancements/Realignments: The 2024 budget includes two realignments, reducing this program’s budget by $50,000 to reallocate $25,000 each to accurately track administrative operational costs and to support language access work that occurs as part of the Community Engagement program. Sustainability, Equity and Resilience (SER) Goals & Objectives: Accessible & Connected Objectives Ensures physical and digital access to government services and public spaces. Enhances digital equity by investing in broadband infrastructure and providing relevant content on a variety of platforms to support democratic participation. Program Outcomes Community members have a variety of options for finding timely, relevant and engaging information about the city. Media coverage includes accurate representation of the city's position and for complex topics includes more than one department's perspective. Social media posts from the city are considered reliable and valuable to community members who choose to get their information this way. Measurements 75% or more of users on the city’s website report that they found what they were looking for. # of total followers across city main social media accounts (FB, LinkedIn, Instagram, X, formerly known as Twitter, and YouTube) from June-to-June year-over-year remains steady or increases, suggesting that followers see value in content. Total in June 2023 was 169,557. External Communication Accessible & Connected Communication & Engagement FY2024 Budget City of Boulder 2024 Approved Budget Page 94 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 95 Program Budget Overview Description The Internal Communications program is responsible for providing timely, accurate and relevant information to city employees and fostering healthy engagement and alignment across the workforce. Sample topics include the city’s vision, values and strategic objectives; compensation and benefits; city policies; equipment and technology; office space availability and practices; professional development and training; workplace safety; significant city projects; and celebration of exemplary performance. Internal Communications leverages a city Intraweb as the primary platform for employee information, which is disseminated through a variety of channels and techniques designed to reach office-based and field-based colleagues. This program consists of 1 FTE. Summary of 2024 Budget Enhancements/Realignments: The 2024 Budget includes a budget-neutral realignment of $3,000, transferred from another program area within the Communication & Engagement Department to reflect the department’s commitment to professional development for this key position. Sustainability, Equity and Resilience (SER) Goals & Objectives: Responsibly Governed Objectives Models stewardship, resilience, and sustainability of the city’s financial, human, information, and physical assets. Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Builds organizational capacity for advancing racial equity by normalizing conversations about race, developing a shared understanding of institutional and structural racism, confronting oppression, and operationalizing equity strategies. Ensures that the city is a safe, equitable, and inclusive workplace. Program Outcomes Increased trust and a shared understanding of city information and values exists across the city workforce. Managers and supervisors have access to accurate and consistent info that improve their leadership. Employees know where to go for accurate information about issues that matter to them. Measurements More than 50 percent of employees report feeling informed and engaged. The city is currently developing an annual survey to measure this. Internal Communication Responsibly Governed Communication & Engagement FY2024 Budget City of Boulder 2024 Approved Budget Page 96 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 20.0K 40.0K 60.0K 80.0K 100.0K 120.0K DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 97 Program Budget Overview Description The Creative Services program, previously known as Multimedia/Video Services or Channel 8, is responsible for creating visually based information, content and stories through video production, podcasts, graphic design, animation, brand guidance, and other techniques that foster effective external and internal communications. The team is also responsible for providing live and/or on-demand video coverage for City Council, as well as most of the city’s boards and commissions. Although it is not its core function, the team has also experienced a surprising increase in post-pandemic requests to support non-meeting livestreams and audio/visual needs for increasingly complex live events post-pandemic. Summary of 2024 Budget Enhancements/Realignments: The 2024 Budget includes a one-year continuation of one-time funding, totaling $25,000, to support a part- time coordinator position that is critical to meeting the video production needs for City Council and boards and commissions. Sustainability, Equity and Resilience (SER) Goals & Objectives: Accessible and Connected Objectives Ensures physical and digital access to government services and public spaces. Enhances digital equity by investing in broadband infrastructure and providing relevant content on a variety of platforms to support democratic participation. Program Outcomes Community members have timely and reliable access to meetings at which key decisions are made. More engagement with city-produced content. Community members and internal customers can obtain information and participate virtually in key events and press conferences in real time. Measurements Sustain or increase the # of broadcast and livestream viewers of City Council meetings. Increase the # of video and graphics views. Creative Services Accessible & Connected Communication & Engagement FY2024 Budget City of Boulder 2024 Approved Budget Page 98 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K 600.0K 700.0K 800.0K DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 99 Program Budget Overview Description The Community Engagement program area fosters inclusive and meaningful public participation and relationship-building between the Boulder community and local government. The team supports departments in creating and implementing transparent and inspiring opportunities for the public to provide input; seeks to build trust, increase civic confidence and co-create effective engagement strategies with historically excluded populations; champions innovation, equity and language access; and promotes productive dialogue and participation that leads to informed decision-making. Summary of 2024 Budget Enhancements/Realignments: The 2024 Budget converts $50,000 in one-time funding in 2023 to ongoing annual funding to support Community Connectors-in-Residence stipends and programming. Community Connectors-in-Residence elevate the voices and build the power of historically excluded communities by reducing barriers to community engagement, advancing racial equity, and surfacing the ideas, concerns, and dreams of community members. Additionally, a one-time increase of $10,000 will support the Community Connectors-in-Residence program, primarily utilized to focus on health and well-being of CC-in-Rs. The 2024 Budget also includes a budget-neutral realignment of $25,000 for Language Access funds internally, with a transfer from the External Communication program, to foster accurate tracking of all language access associated costs and support strategic decision-making with opportunities for accessible community engagement in multiple languages. Sustainability, Equity and Resilience (SER) Goals & Objectives: Accessible and Connected Objectives Supports strategic decision-making with opportunities for accessible community engagement in multiple languages and timely and reliable data and analysis. Builds organizational capacity for advancing racial equity by normalizing conversations about race, developing a shared understanding of institutional and structural racism, confronting oppression, and operationalizing equity strategies. Disaggregates data by race and ethnicity to ensure programs, policies, and financial decisions do not have a disparate impact on historically excluded community members. Program Outcomes Engagement for projects that are supported with counsel from centralized team members align with best practices and approaches outlined in the city’s Engagement Strategic Framework. Trust in city government and confidence in participating in engagement opportunities continues to grow, especially within historically excluded communities. Limited language access resources are used appropriately to achieve bilingual communication goals for the most important and relevant content, as described by the city’s Language Access Strategic Plan. Measurements Community Engagement Accessible & Connected Communication & Engagement FY2024 Budget City of Boulder 2024 Approved Budget Page 100 Feedback after high-profile projects reflect that more than 50 percent of participants who respond report having a very high or high confidence in the integrity of the engagement process, regardless of whether they agree with the outcome. Surveys after capacity-building programming with historically excluded community members continue to demonstrate that participants are more likely to participate in civic events and decision-making. Views of bilingual materials and/or social media remain constant or grow as compared to the previous year. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K 600.0K DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 101 Program Budget Overview Description The Neighborhood Services program helps community members who live in Boulder find and utilize city resources, address place-based issues and ideas in partnership with city departments, achieve collective empowerment, and build community in the places individuals feel most at home. This program includes direct training and services, which include grant funding for neighborhood-based projects. An emphasis is placed on equity, with additional focus and prioritization given to communities that have fewer resources and have been historically excluded from local government services. This program consists of one FTE. Summary of 2024 Budget Enhancements/Realignments: The 2024 Budget reinstates ongoing investment of $50,000 towards Neighborhood Connection Grants. These grants, paused during the pandemic and re-introduced in 2023 with one-time funding, encourage neighbors to gather in fun, relaxing and positive ways, creating pathways for communication, collaboration and resilience. This program provides an opportunity for local government to build trust and connections with community members across the city, while also contributing to equity goals. This program was also awarded one-time funding of a contract with 9 to 5, a nonprofit partner that supports Neighborhood Services’ and Climate Initiatives’ community engagement efforts in manufactured home communities and other neighborhoods with a concentration of people with low-income and people of color. Sustainability, Equity and Resilience (SER) Goals & Objectives: Healthy and Socially Thriving Objectives Supports the physical and mental well-being of its community members by providing public gathering places and programs to encourage social connection and prevent isolation. Cultivates a wide range of recreational, cultural, educational, civic, and social opportunities for all people regardless of their race, ethnicity, age, gender, sexual identity, ability, or socioeconomic status. Program Outcomes Building trusting relationships between local government and neighborhood leaders, formal and informal, across the city. Supporting the empowerment, collective voice and leadership for manufactured home community residents. Measurements Community members report a high level of trust in information and engagement efforts produced by the City of Boulder. Manufactured home community residents advocate for their quality of life in their own neighborhood and in formal leadership roles throughout the city. Community & Neighborhood Services Healthy & Socially Thriving Communication & Engagement FY2024 Budget City of Boulder 2024 Approved Budget Page 102 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 103 Program Budget Overview Description The Volunteer Cooperative program, newly created in summer 2023, works to coordinate and promote volunteerism across the city organization. The goal is to create consistent practices, share and form a decentralized volunteer coordination team. This program area recognizes that volunteerism is perhaps the greatest form of community engagement and strives to support the generous individuals who donate their skills, time and energy to local government. It consists of one FTE. Summary of 2024 Budget Enhancements/Realignments: The 2024 budget includes realignment of the non-personnel Volunteer Cooperative budget from the City Manager's Office. This budget-neutral realignment ensures that funding to support the newly created Volunteer Cooperative Sr. Program Manager and the cross-departmental team is assigned and managed within the Communication and Engagement Department. Sustainability, Equity and Resilience (SER) Goals & Objectives: Healthy and Socially Thriving Objectives Supports the physical and mental well-being of its community members by providing public gathering places and programs to encourage social connection and prevent isolation. Cultivates a wide range of recreational, cultural, educational, civic, and social opportunities for all people regardless of their race, ethnicity, age, gender, sexual identity, ability, or socioeconomic status. Program Outcomes Diverse volunteers experience high-quality and inclusive service experiences regardless of department or project. Measurements At least 50 percent of volunteers return to City of Boulder within one year to offer their time and skills in service of city goals. Volunteer Cooperative Healthy & Socially Thriving Communication & Engagement FY2024 Budget City of Boulder 2024 Approved Budget Page 104 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0K 20.0K 30.0K 40.0K 50.0K 60.0K Dollars(12025070) Communicatio… Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 105 2024 Budget $17,540,076 46.25 FTE Department Overview: Community Vitality is built on the pillars of Cultural Vibrancy, District Vitality, and Access for All. These pillars work together to create a virtuous cycle of investment in the community. Arts and Culture and Special Events enhance the city’s vibrancy and encourage visitation to special districts. These special districts are key economic centers that enhance district vitality by attracting diverse businesses and visitors. By providing access for all through parking and mobility options, the city empowers diverse participation in cultural opportunities and commerce in key economic centers. Community Vitality is committed to ensuring our key community assets are vibrant, welcoming, inclusive, and safe. Department Programs: Administration (Economically Vital) Arts and Culture Community Building & Partnerships Economic Vitality & District Management Parking & Access Capital and Operating Budget (FY2022-24) Community Vitality 2024 Budget City of Boulder 2024 Approved Budget Page 106 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 2.5M 5.0M 7.5M 12.5M 15.0M 17.5M DollarsPersonnel Operating Internal Services Debt Service Capital Transfers Sort By Chart of Accounts  Expenditure by Program Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 2.5M 5.0M 7.5M 12.5M 15.0M 17.5M DollarsAdministration (Economica… Arts & Culture Capital Improvement Progr… Community Building & Part… Debt Service Economic Vitality & District… Parking & Access Transfers & Cost Allocation Sort A to Z  Program Overview Administration (Economically Vital) The Community Vitality Administration provides oversight, support, and strategic direction to the department and fosters partnerships with key stakeholders, both externally and throughout the city organization. Administrative staff also provide liaison support to four advisory boards including the Downtown Management Commission; University Hill Commercial Area Management Commission; Boulder Junction Access District – Parking; and Boulder Junction Access District - Transportation Demand Management, as well as the Arts Commission. The Business Services team seeks to provide exceptional customer service to the department through the delivery of business and financial services, including financial modeling and analysis, information technology support, staff training and development programming, process improvement programming and support, and departmental data analytics in the support of strategic decision-making and operations. Further the Business Services team provides external customer services in selling parking products and assisting visitors and residents with access and parking needs. City of Boulder 2024 Approved Budget Page 107 Arts & Culture The Office of Arts and Culture serves as the Local Arts Agency for the City of Boulder including nonprofit grants, public art, programs for artists, creative economy initiatives, and more. Now implementing the 2015 Community Cultural Plan, the mission of the office is to facilitate an alignment in the community around the Shared Vision for Culture: together, we will craft Boulder’s social, physical, and cultural environment to include creativity as an essential ingredient for the well-being, prosperity, and joy of everyone in the community. Community Building & Partnerships The mission of the Office of Special Events is to lead, manage, and expand special events across the city organization. To accomplish this, the Office of Special Events provides a portfolio of services designed to support the Boulder community, as well as the city's special event, filming, business, and tourism industries. Core services include civic engagement, economic development, special initiatives, major event and film support services, permitting, and promoting Boulder as a film and special event destination. Economic Vitality & District Management The District Management work group facilitates a diverse and dynamic economy where residents and businesses grow and succeed together through strategic partnerships (internal and external), policies, and programs. District Vitality further supports the special districts on University Hill, in Boulder Junction and Downtown Boulder, which are key economic centers that enhance economic vitality by attracting diverse businesses and visitors. District Management supports an environment for innovation and cultivating a skilled and diverse workforce through sponsorships, outreach, education, and planning in advancement of financial security, economic opportunity, and social mobility for all. Parking & Access The Parking and Access work group maintains and operates downtown, Boulder Junction, and University Hill automobile and bicycle parking infrastructure, including two surface lots and six garages, totaling more than 2,240 auto parking spaces and more than 1,300 bike racks. Additionally, this work group provides operations and enforcement for the on-street parking and Neighborhood Parking Program. The Parking and Access work group uses education and enforcement to manage parking in the downtown, Boulder Junction and University Hill commercial areas, in twelve Neighborhood Parking Permit (NPP) zones, and citywide. Six Year CIP Visualization 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M 5.0M DollarsDowntown Commercial Dis… University Hill Comm Dist Capital Improvement CCS Bldr Junction GID- Parking Bldr Junction GID-TDM Sort Large to Small  Department Staffing City of Boulder 2024 Approved Budget Page 108 Expenditure by Fund Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 2.5M 5.0M 7.5M 12.5M 15.0M 17.5M Dollars(6400) Downtown Commer… (1100) General (6500) University Hill Com… (6800) Bldr Junction GID- … (2830) Bldr Junction GID-T… (1300) Governmental Capit… (3700) Capital Improvemen… Sort Large to Small  City of Boulder 2024 Approved Budget Page 109 Program Budget Overview Description The Community Vitality Administration provides oversight, support, and strategic direction to the department and fosters partnerships with key stakeholders, both externally and throughout the city organization. Administrative staff also provide liaison support to four advisory boards including the Downtown Management Commission; University Hill Commercial Area Management Commission; Boulder Junction Access District – Parking; and Boulder Junction Access District - Transportation Demand Management, as well as the Arts Commission. The Business Services team seeks to provide exceptional customer service to the department through the delivery of business and financial services, including financial modeling and analysis, information technology support, staff training and development programming, process improvement programming and support, and departmental data analytics in the support of strategic decision-making and operations. Further the Business Services team provides external customer services in selling parking products and assisting visitors and residents with access and parking needs. Summary of 2024 Budget Enhancements/Realignments: The 2024 budget reflects an overall realignment. As the downtown garages transition to a gateless system, the customer service team will gain capacity which allows for an Access Services Coordinator position to be converted to a Board Specialist. The Board Specialist will support the Arts Commission, University Hill Commercial Area Management Commission, Downtown Management Commission and the Boulder Junction Parking and Transportation Demand Management Commissions. Program Outcomes Staff are properly trained and have the tools they need to execute the strategic plan. Effective department process improvements implemented. Utilization of performance outputs used to strategically define department goals. Department budget resources managed efficiently. Measurements % staff who feel successful in their job, # of staff trained. % time saved year over year. # strategic initiatives tied to data. Appropriate fund balances and positive five-year outlook. Administration Economically Vital Community Vitality FY2024 Budget City of Boulder 2024 Approved Budget Page 110 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M DollarsPersonnel Operating Internal Services Transfers Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 111 Program Budget Overview Description The Office of Arts and Culture serves as the Local Arts Agency for the City of Boulder including nonprofit grants, public art, programs for artists, creative economy initiatives, and more. Now implementing the 2015 Community Cultural Plan, the mission of the office is to facilitate an alignment in the community around the Shared Vision for Culture: together, we will craft Boulder’s social, physical, and cultural environment to include creativity as an essential ingredient for the well-being, prosperity, and joy of everyone in the community. Sustainability, Equity and Resilience (SER) Goals and Objectives: Healthy and Socially Thriving Objectives Cultivates a wide range of recreational, cultural, educational, civic, and social opportunities for all people regardless of their race, ethnicity, age, gender, sexual identity, ability, or socioeconomic status. Supports the physical and mental well-being of its community members by providing public gathering places and programs to encourage social connection and prevent isolation. Fosters racial equity, inclusion, and diversity community wide. Program Outcomes Support a wide variety of nonprofits and arts venues to fulfill their missions. Provide residents with public art, access to arts experiences, and opportunities for creative expression. Increased attraction of artists/creative professionals, creative businesses, cultural nonprofits. Improve Boulder’s standing as a creative center for the region. Measurements Improved nonprofit and venue financial and audience measures. Increased community art vs government art creation, year over year comparison of community perception. Longevity and success of artists as small business owners. Year over year comparison of community perception of the arts. Subprograms Support for Cultural Organizations and Cultural Grants Anchored by the long-standing Cultural Grants Program, the Community Vitality Department deploys a responsive set of tools in support of the resiliency of our city’s many cultural nonprofits and their ability to fulfil their missions in the community. Outcomes Have a substantial and positive effect on the ability of Boulder’s many cultural organizations to advance their operational capacity, promote organizational resiliency, and encourage innovation for the benefit of Arts and Culture Healthy and Socially Thriving Community Vitality FY2024 Budget City of Boulder 2024 Approved Budget Page 112 the community. Public Art The addition of arts experiences of enduring value across the city through new creative additions to city buildings and infrastructure, murals, the maintenance and celebration of the permanent collection of public artworks, Experiments in Public Art temporary experiences, and the encouragement of arts investments by businesses, developers, and residents. Outcomes Improvements to public spaces, the value of capital projects, pride / attachment to the city, and social cohesion through the addition of meaningful, innovative, and quality works of art. Support for Artists and Creative Workers Building on Boulder’s identity as a home for artists, and keystone industry concentrations of fine artists, authors, performers, photographers, designers, and more, a set of support programs will help keep our artists competitive as small business owners who have an outsized impact on our community. Outcomes Boulder will increasingly attract artists and creative professionals for all it has to offer, not only in beautiful surroundings and quality of life, but also in the ability to thrive in the creative sector. Venues and Cultural Destinations Amplify the vibrancy of Boulder’s cultural destinations: the museums, performance venues, events, districts, studios, maker spaces, and other facilities. Work to fill in the gaps and address issues of access and affordability. Outcomes Contribute to the resiliency of visual and performing arts organizations, and the experience of their audiences, which are currently challenged by gaps in studio, rehearsal, performance, and exhibition space. Mitigate the barriers to innovation and sustainability that are encountered due to these challenges. Creative Neighborhoods A set of program and support tools focused on the expression of culture and creativity in the public realm through public art, the urban landscape, culture in the neighborhoods, and serendipitous encounters with the arts. This includes not only community-led art, but also supporting the consideration of culture in comprehensive planning, the leadership pipeline, and Justice, Equity, Diversity, and Inclusion initiatives. Outcomes Every resident of Boulder finds ways to creatively impact their neighborhood and social community, with an emphasis on those who have historically faced systemic barriers to creative expression. Boulder residents will have easy access to cultural experiences in the places that are most important to their everyday lives. Civic Dialog about the Arts A set of engagement tools position the arts to positively contribute to the economy, social offerings, the environment, and racial equity. These programs include Boulder Arts Week, newsletters and online resources, social media, and public events. Those same tools can serve to celebrate and advance Boulder’s creative identity and project our artistic character to the rest of the world. Outcomes Every person in Boulder will understand their role in the culture of the community, feel that access to information about culture is readily at hand, and will feel invited into the conversation. Programs and partnerships will improve Boulder’s standing as a creative center for the region. Enhance the Vitality of the Creative Economy The supportive environment for creative businesses, the experience economy, and arts entrepreneurship will flourish with a program of targeted sponsorships, professional development opportunities, industry convening, partnership, and support of cultural activity in the city’s activity centers, with special attention for the NoBo Art District.City of Boulder 2024 Approved Budget Page 113 Outcomes Enhance Boulder’s leading position as a home for creative businesses, cultural nonprofits, and small business. Support for the Next Generation of Artists Attention to early experiences with the arts and the leadership pipeline of young artists will contribute to social well-being and the long-term resilience. Programs such as scholarships, mentorship for grants and public art, support for youth activity in the community, and collaborations with schools and districts such as the Field Trip Fund for Title One schools. Outcomes Young people will increasingly see a future for their arts career in Boulder and the area, with special emphasis on those from communities that have historically faced barriers to participation. Most of the population of school-age children will have access to early, formative experiences with the arts. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M 1.5M 1.8M DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 114 Program Budget Overview Description The mission of the Office of Special Events is to lead, manage, and expand special events across the city organization. To accomplish this, the Office of Special Events provides a portfolio of services designed to support the Boulder community, as well as the city's special event, filming, business, and tourism industries. Core services include civic engagement, economic development, special initiatives, major event and film support services, permitting, and promoting Boulder as a film and special event destination. Summary of 2024 Budget Enhancements/Realignments: The 2024 Special Events budget includes one-time funding to support the Boulder Social Streets initiative to promote activation in public spaces throughout the community. Sustainability, Equity and Resilience (SER) Goal area: Healthy and Socially Thriving Objectives Supports the physical and mental well-being of its community members by providing public gathering places and programs to encourage social connection and prevent isolation. Cultivates a wide range of recreational, cultural, educational, civic, and social opportunities for all people regardless of their race, ethnicity, age, gender, sexual identity, ability, or socioeconomic status. Fosters racial equity, inclusion, and diversity community wide. Program Outcomes Bring people together to enhance community well-being. Activate public space through cultural, educational, civic engagement and social activities. Promote equity and inclusion by increasing access to event services and prioritizing diversity. Draw people to key economic centers to promote economic sustainability. Measurements Increased public satisfaction rating, % diversity participation. Increased public awareness, increased public space utilization, decreased safety concerns. Increased diversity of events, % public satisfaction. Increased economic sustainability. Community Building & Partnerships Healthy and Socially Thriving Community Vitality FY2024 Budget City of Boulder 2024 Approved Budget Page 115 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 116 Program Budget Overview Description The District Vitality work group facilitates a diverse and dynamic economy where residents and businesses grow and succeed together through strategic partnerships (internal and external), policies, and programs. District Vitality further supports the special districts on University Hill, in Boulder Junction and Downtown Boulder, which are key economic centers that enhance economic vitality by attracting diverse businesses and visitors. District Vitality supports an environment for innovation and cultivating a skilled and diverse workforce through sponsorships, outreach, education, and planning in advancement of financial security, economic opportunity, and social mobility for all. Summary of 2024 Budget Enhancements/Realignments: The 2024 Budget includes the extension of the ambassador program as a part of the city's efforts in Safe & Managed Public Spaces. Through an 18-month pilot phase from 2021-2022 and an extended year of one- time funding in the 2023, the Downtown Ambassador program has been providing hospitality, cleaning and safety services in the Downtown Business District, the Civic Area and on University Hill. The program has been very well received by downtown stakeholders and resulted in additional collaboration and funding allocation through the University of Colorado to provide enhanced service on University Hill. The program has proven to be invaluable to providing an exceptional quality of life and attracting employees and visitors to Downtown Boulder, University Hill and to the Civic Area. Sustainability, Equity and Resilience (SER) Goals & Objectives: Economically Vital Objectives Seeks to enhance the affordability of goods, services, and real estate that support the needs of all community members. Invests in amenities, infrastructure, and services that contribute to an exceptional quality of life and attract employees and visitors. Program Outcomes Strategic partnerships support retailers and small businesses within commercial districts. Multimodal transportation options are available to and from districts. Responsibly, well-maintained assets within the districts. Culturally vibrant sense of place within special districts. Measurements # of new/existing businesses, % commercial vacancy, $ invested in commercial associations. % decrease in single occupancy vehicle trips, % of district visitors/residents utilizing mobility options. Year over year comparison of emergency vs annual repair expense. % public approval of district offerings. Economic Vitality & District Management Economically Vital Community Vitality FY2024 Budget City of Boulder 2024 Approved Budget Page 117 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M 3.0M DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 118 Program Budget Overview Description The Parking and Access work group maintains and operates downtown, Boulder Junction, and University Hill automobile and bicycle parking infrastructure, including two surface lots and six garages, totaling more than 2,240 auto parking spaces and more than 1,300 bike racks. Additionally, this work group provides operations and enforcement for the on-street parking and Neighborhood Parking Program. The Parking and Access work group uses education and enforcement to manage parking in the downtown, Boulder Junction and University Hill commercial areas, in twelve Neighborhood Parking Permit (NPP) zones, and citywide. Summary of 2024 Budget Enhancements/Realignments: The 2024 budget reflects an operating cost decrease due to efficiencies realized through the use of a gateless technology platform in the five downtown garages. This system will reduce the need for multiple contract services while providing a seamless parking experience. Sustainability, Equity and Resilience (SER) Goal area: Accessible and Connected Objectives Supports a balanced transportation system that reflects effective land use, manages congestion, and facilitates strong regional multimodal connections. Offers and encourages a variety of safe, comfortable, affordable, reliable, convenient, and clean mobility options. Program Outcomes Leverage new technologies to provide a seamless customer experience. Assets are functional, maintained, and safe for use. Provide equitable access to key activity centers. Measurements % garage utilization, % increase in customer satisfaction. % decrease in emergency maintenance cost, % increase in asset utilization. % decrease in parking citations, % public awareness of access options, increased garages/surface parking lot utilization. Parking & Access Accessible & Connected Community Vitality FY2024 Budget City of Boulder 2024 Approved Budget Page 119 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M 3.0M 3.5M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 120 Facilities & Fleet 2024 Budget City of Boulder 2024 Approved Budget Page 121 2024 Budget $55,403,420 52.9 FTE Department Overview: The Facilities & Fleet Department provides expertise and strategic stewardship of city buildings, vehicles, and radio assets in alignment with city goals and community values. The department consists of three divisions: Facilities, Fleet and Radio Services. The Facilities Division provides new construction, major maintenance, renovation and replacement, and operation and maintenance services for over 70 city- owned buildings and structures. The Fleet Division maintains over 500 vehicles and over 600 pieces of equipment such as fire trucks, police vehicles, snowplows, and dump trucks, and operates a fuel station and electric charging infrastructure. Radio Services ensures comprehensive coverage and redundancy all the time (24/7, 365) for public safety and emergency first responders through 900 portable and mobile radios and stationary communications equipment, including five radio towers. The Facilities & Fleet Department manages the Capital Development, Facility Renovation and Replacement, and Equipment Replacement funds, which is inclusive of radio infrastructure replacement. The department also manages the Fleet Replacement Fund, by actively working with internal customers to replace vehicles with those that are electric or alternatively fueled and providing a variety of fuel types for the city’s fleet. Department Programs: Administration (Responsibly Governed) Capital Equipment Replacement Citywide Building and Site Projects Custodial Operations Energy Management Facility Operational Maintenance Fleet Operations & Replacement Radio System Management Capital and Operating Budget (FY2022-24) City of Boulder 2024 Approved Budget Page 122 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 20.0M 30.0M 40.0M 50.0M DollarsPersonnel Operating Internal Services Debt Service Capital Transfers Sort By Chart of Accounts  Program Overview Administration (Responsibly Governed) Administrative, including financial and payroll support for the department. Capital Equipment Replacement Supports department capital equipment replacement needs. Departments transfer replacement contributions each year to support the future replacement of capital equipment. Citywide Building and Site Projects The staff and resources needed to support the Facilities Capital Improvement Program (CIP), as well as smaller facility projects that fall outside of the scope of the CIP. Custodial Operations The in-house staff and contracted custodial services to keep city buildings safe, welcoming, and inclusive. This includes surface cleaning, snow removal, window washing, etc. Energy Management The strategic management of citywide energy needs, including the electrification of buildings to reduce Boulder's carbon emissions and the transition to renewable energy sources where available. Facility Operational Maintenance The operational maintenance of over 70+ buildings in the city's asset portfolio, including preventative maintenance, corrective maintenance, access control, and security. Fleet Operations & Replacement Fleet Services maintains and manages the replacement of over 1,200 vehicles and fleet equipment units. This program includes fleet repairs, preventative maintenance, new vehicle outfitting, and fuel expenses that are needed to keep the city's fleet operating safely and efficiently, as well as projected replacement expenses. Radio System Management The maintenance and management of the city's recently upgraded radio system, including radio tower infrastructure, radio unit maintenance and replacement, and specialized support for the city's public safety departments which rely on the radio system during regular operations and emergency response calls. Expenditure by Program City of Boulder 2024 Approved Budget Page 123 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 20.0M 30.0M 40.0M 50.0M DollarsAdministration (Responsibl… Capital Equipment Replac… Capital Improvement Progr… Citywide Building and Site … Custodial Operations Debt Service Facility Operational Mainte… Fleet More (4 grouped) Sort A to Z  Six Year CIP Visualization 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Fiscal Year 0.0 100.0M 25.0M 50.0M 75.0M 125.0M 150.0M DollarsGovernmental Capital Fund Capital Improvement CCS Facility Renovation & Repla… Sort Large to Small  Department Staffing City of Boulder 2024 Approved Budget Page 124 Expenditure by Fund Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 20.0M 30.0M 40.0M 50.0M Dollars(7210) Fleet (1300) Governmental Capit… (1100) General (3700) Capital Improvemen… (7500) Facility Renovation … (7400) Equipment Replace… (2180) .25 Cent Sales Tax (2100) Capital Development Sort Large to Small  City of Boulder 2024 Approved Budget Page 125 Program Budget Overview Description Overview language pulled from department main page Include summary of 2024 budget approvals, including 2024 enhancements, realignments Sustainability, Equity and Resilience (SER) Goal area Objectives SER Objectives – 3-5 objectives aligned to program area Outcomes List any outcomes associated with the above SER objective(s) for this program Measurements (if measurements are not established) KPI(s) - Subprograms (if applicable) If incorporating additional subprogram information, work with your Central Budget Liaison to incorporate and adjust Program Page template Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 200.0K 400.0K 600.0K 800.0K DollarsPersonnel Operating Internal Services Transfers Sort By Chart of Accounts  Administration (Responsibly Governed) Responsibly Governed Facilities & Fleet FY2024 Budget City of Boulder 2024 Approved Budget Page 126 Program Budget Overview Description In keeping aligned with the city's goal of taking care of what we already have, the Facilities & Fleet Department manages Boulder's capital equipment replacement program, which ensures that departments save each year for future equipment needs in excess of $5,000. Departments work with the Facilities & Fleet Department in keeping track of their capital equipment inventory and contribute funding each year commensurate with the lifecycle of the equipment. Funding can then be used for capital outlay as equipment reaches the end of its useful life. The Equipment Replacement Fund also collects contributions for future replacement of the city's radio infrastructure. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M DollarsOperating Capital Sort By Chart of Accounts  Capital Equipment Replacement Economically Vital Facilities & Fleet FY2024 Budget City of Boulder 2024 Approved Budget Page 127 Program Budget Overview Description This program's goal is to plan and implement projects for city buildings and sites that align with longer term key initiatives identified in the Facilities Master Plan (FMP). The FMP, accepted by City Council in 2021, established three pillars of asset management: Environmental Sustainability and Resilience, Social Responsibility and Equity, and Financial Stewardship which directly align with the Boulder Valley Comprehensive Plan and SER objectives. A small Facilities Capital Projects Team executes these goals through planning, management and implementation of infrastructure replacements, renovations, and new construction projects. The team also conducts building forensics investigations and provides strategic assessments on more than 70 facilities, just under 2 million square feet. Summary of 2024 Budget Enhancements/Realignments: The 2024 Budget includes funding for a new Facilities Project Manager FTE ($133,000) to support the increase in new capital construction projects the city is implementing. Sustainability, Equity and Resilience (SER) Goals & Objectives: Responsibly Governed Objectives Model stewardship, resilience and sustainability of city's physical assets. Ensures that the city is a safe, equitable, and inclusive workplace. Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Program Outcomes Provide high-performing buildings to maximize energy, operational and maintenance efficiency. Improved safety in and around city buildings for the community and staff. Provision of equitable access to sites and buildings. Inclusivity in workplace design to help staff and the community thrive in new or renovated buildings. Reduction in carbon emissions across city building portfolio. Measurements Improved Facility Condition Index (FCI) scores in buildings as measured in Asset Planner software. Reduction of deferred maintenance backlog as measured in Asset Planner software. Reduction in carbon emissions as measured through energy management software. Improved access and accessibility to facilities meeting regulatory compliance requirements. Citywide Building & Site Projects Responsibly Governed Facilities & Fleet FY2024 Budget City of Boulder 2024 Approved Budget Page 128 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 129 Program Budget Overview Description The Facilities and Fleet Department provides custodial operations utilizing both city staff and contracted custodial services to keep city buildings safe, welcoming, and inclusive. This includes surface and carpet cleaning, snow removal, window washing, and pest control to ensure comfortable and sanitary spaces for both city staff and the community. Services are provided to over 450,000 square feet of office and public facing spaces. The custodial team also provides services around the exterior of the downtown buildings including trash and debris removal and power washing surfaces. This serves to enhance the experience for all who visit the downtown spaces. Sustainability, Equity and Resilience (SER) Goals & Objectives: Livable Objectives Encourages sustainable and well-regulated development of buildings supported by reliable and affordable city services and public infrastructure. Program Outcomes Provide a standardization of services to create a safe, welcoming and inclusive, high-quality space for city staff and the community. Measurements Site inspections performed. Analyzing data collected through Cleantellegent software program. Special requests submitted versus special requests completed. # of customer complaints received. Custodial Operations Livable Facilities & Fleet FY2024 Budget City of Boulder 2024 Approved Budget Page 130 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 200.0K 400.0K 600.0K 800.0K DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 131 Program Budget Overview Description The city’s Climate Action Plan calls for an 80% reduction in emissions in city buildings by 2030. The Energy Management program focuses on becoming more energy efficient with a coordinated and strategic approach to the city’s energy portfolio. The overall objective is to reduce Boulder’s carbon emissions and the transition to renewable energy sources where available. Currently the city measures Building Energy Use Intensity (EUI), electric and gas usage for buildings greater than 5,000 square feet using the Energy Star Portfolio Manager software. This is required as part of the Boulder Building Performance Ordinance (BPO). Short-term data shows a general increase in energy consumption mainly due to increased operation since COVID. The near-term goal for the Energy Management Program is to assure industry best practices are in place across the building portfolio. The city is developing a dashboard/visualization tool to ensure an accurate and reliable data stream for utility data. In addition to Carbon Footprint, EUI and usage, the city is planning to track cost, renewable energy production and demand (kW) across the building portfolio. In 2024 and 2025 the city will begin to track real time data (currently the city only measures monthly data) with the goal of using that data to generate fault diagnostics. Summary of 2024 Budget Enhancements/Realignments: As part of centralization efforts, most direct energy expenses that were previously included as part of other department budgets have been realigned to the Facilities & Fleet Department. Sustainability, Equity and Resilience (SER) Goals & Objectives: Environmentally Sustainable Objectives Accelerates progress towards the community’s ambitious climate and energy goals through a culture of shared environmental stewardship across Boulder. Program Outcomes Reduce carbon emissions and support the transition to renewable energy sources where available. Measurements Carbon footprint. Building energy use intensity (EUI). Citywide electrical and gas usage. Energy Management Environmentally Sustainable Facilities & Fleet FY2024 Budget City of Boulder 2024 Approved Budget Page 132 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K 600.0K 700.0K DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 133 Program Budget Overview Description The Facility Operational Maintenance program is part of the Facilities & Fleet Department. This program includes all corrective and preventative facility maintenance that is less than $50,000 for over 70+ buildings in the city. Access control and security are also included in this program. The Facilities Operational Maintenance program utilizes nine in-house staff and many contractors to deliver these services across city buildings. The program focuses on achieving operational excellence by transitioning from a more reactive maintenance response in buildings to more proactive and preventative maintenance model. The Facilities Operational Maintenance program seeks to lower total cost of ownership of city buildings while providing a consistent, equitable and comfortable environment across all buildings. Lowering costs of operating and maintaining buildings frees funding to be directed towards other community programs that are now being used to fund emergency repairs in buildings. This program’s team currently responds to a high volume of service requests that typically indicate a reactive maintenance response. The team is working hard to implement more preventative maintenance measures, such as annual roof inspections and repairs that prevent emergencies in buildings. Emergency repairs cost two to four times as much as proactive or preventative measures. Increasing preventative maintenance by implementing preventative maintenance programs will lower costs to maintain buildings and extend the life of systems and equipment inside thus supporting the intended outcome to lower total cost of ownership and provide better environment for staff and the community. Summary of 2024 Budget Enhancements/Realignments As part of centralization efforts, operational facility maintenance expenses and personnel that were previously included as part of other department budgets have been realigned to the Facilities & Fleet Department. Sustainability, Equity and Resilience (SER) Goals & Objectives: Responsibly Governed Objectives Models stewardship, resilience, and sustainability of the city’s financial, human, information and physical assets. Ensures that the city is a safe, equitable, and inclusive workplace. Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Program Outcomes Lower the total costs of ownership of city buildings. Provide consistent, equitable and comfortable environment across all city buildings. Measurements Operating costs per square foot. Facility Operational Maintenance Responsibly Governed Facilities & Fleet FY2024 Budget City of Boulder 2024 Approved Budget Page 134 Facility condition index (FCI) which is the total cost of needed building repairs and renewal divided by the current cost of replacing the building. Each building's FCI. score reflects the current condition of the building: good, fair, poor, or critical. Work order service request response time. # of corrective work orders performed. # of preventative maintenance work orders performed. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M 3.0M 3.5M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 135 Program Budget Overview Description The Fleet Division is responsible for the maintenance and repair of 1,100 internal units as well as 150 outside agency’s units, such as Boulder Housing Partners and mountain fire districts. This includes all vehicles and equipment ranging from small mowers to fire apparatus and everything in between. Additionally, the division upfits all new vehicles to put them into service for the city and decommissions and sends them to auction at the end of life. Fleet strives to keep all maintenance and repairs internal for quicker repair turn arounds for all city vehicles, but the division also coordinates external commercial repairs done through dealers, as needed. The Fleet Division also is responsible for managing the strategic replacement of city-owned vehicles. Each year, dozens of units reach the end of their useful lives; the Fleet Replacement Program ensures that departments put aside enough money each year so that a new unit can be seamlessly ordered without having to identify a new funding source. The Fleet Division actively pursues opportunities to electrify the fleet through its replacement program to reduce the city’s greenhouse gas emissions while also maintaining the highest quality service to inter-departmental customers. Sustainability, Equity and Resilience (SER) Goal area: Responsibly Governed Objectives Models stewardship, resilience, and sustainability of the city’s financial and physical assets including vehicles and equipment. Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Ensures that the city is a safe, equitable, and inclusive workplace. Program Outcomes Stewardship of taxpayer dollars by trying to complete repairs in house to keep costs lower. Supporting departments with the necessary vehicles and equipment which allows for continued services to the community. Measurements Technician Scorecard for monthly production. Monthly operations and maintenance revenues and expenses. # of repairs performed. # of preventative maintenance services performed. Fuel usage. Fleet Operations & Replacement Responsibly Governed Facilities & Fleet FY2024 Budget City of Boulder 2024 Approved Budget Page 136 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 2.0M 4.0M 6.0M 8.0M 10.0M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 137 Program Budget Overview Description The Radio Services Division has the responsibility of purchasing, installing, and maintaining all of the communications equipment for city departments. This includes but is not limited to Police, Fire, Open Space and Mountain Parks Rangers, Transportation, Utilities, Parks & Recreation and Airport. Currently, the division manages over 850+ radios and 7 radio sites in addition to all fire station alerting throughout the city. As the equipment is mission critical, the division provides preventative and corrective maintenance on all mobile and stationary communications equipment such as portable and mobile radios as well as radio towers. In this capacity Radio Services is responsible for maintaining the infrastructure for the new city- owned and operated radio communication system including all sub systems such as audio recorders and dispatch consoles. The overall objective of the division is to ensure comprehensive (24/7, 365) emergent support alongside coverage and system redundancy. As a sub function the Radio Services Division responds to all large-scale incidents and natural disasters within the city in a support capacity providing communications and technical services in the field for multiple requests that range from radio cache deployments, video transmission, tactical internet, phone and satellite communications and deployment of command posts to support operations. Additionally, Radio Services is responsible for spectrum management, external partner agency frequency/channel coordination and bi-directional amplifier (BDA) certification within the city limits. Sustainability, Equity and Resilience (SER) Goals & Objectives: Responsibly Governed Objectives Models stewardship, resilience, and sustainability of the city’s financial, human, information, and physical assets, including radio communications equipment. Furthers the city’s interests through the development and enhancement of strategic alliances and informed engagement with community partners and local, regional, state, and federal government entities. Ensures that the city is a safe, equitable, and inclusive workplace. Program Outcomes Ensures comprehensive 24/7, 365 emergent support alongside coverage and system redundancy to equitably serve all community members, in partnership with outside agencies when necessary. Provides communication support in all large-scale incidents and natural disasters for the surrounding area. Measurements System reliability (amount of time system is down each year). # of radio users served. Turnaround time for corrective service requests. # of incidents responded. Radio System Management Responsibly Governed Facilities & Fleet FY2024 Budget City of Boulder 2024 Approved Budget Page 138 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K 600.0K DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 139 2024 Budget $16,245,211 48.15 FTE Department Overview: The Finance Department is an innovative leader and partner in fiscal stewardship. The empowered and knowledgeable finance team provides timely support and consistent guidance to fulfill our customers’ needs. The department manages, protects and reports on the City of Boulder's financial resources to enhance the city's financial condition and, in partnership, develops financial strategies to meet community priorities, and build greater financial transparency and trust in government. Department Programs: Accounting, Treasury, AP/AR Administration & Payroll (Responsibly Governed) Budget Purchasing Regulatory Licensing Risk Management Self-Insurance Fund Tax Audit Taxpayer Services & Compliance Operating Budget (FY2022-24) Finance 2024 Budget City of Boulder 2024 Approved Budget Page 140 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 5.0M 10.0M 15.0M 20.0M 25.0M 30.0M DollarsPersonnel Operating Internal Services Transfers Sort By Chart of Accounts  Expenditure by Program Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 5.0M 10.0M 15.0M 20.0M 25.0M 30.0M DollarsAccounting, Treasury, AP/AR Administration (Responsibl… Budget Medical Self-Insurance Fund Purchasing Regulatory Licensing Risk Management Taxpayer Services & Compl… Transfers & Cost Allocation Sort A to Z  Department Overview Accounting, Treasury, AP/AR Responsible for the daily fiscal operations that include accounts payable, accounts receivable, fixed asset reporting, cash receipting, collections, general ledger maintenance, project tracking, purchasing card administration and all financial reporting needs. Administration & Payroll (Responsibly Governed) Directs activities and ensures communication and collaboration with city departments related to city financial matters including the Dental and Compensated Absences funds. Budget Coordinates citywide operating budget development activities, collaborates with the Planning Department and other departments to create the Capital Improvement Program (CIP), provides budgetary support and guidance to city departments, performs budgetary forecasting and analysis, engages in long-range financial planning, and performs policy analysis at the request of the City Manager. City of Boulder 2024 Approved Budget Page 141 Purchasing The Purchasing Department assists project managers in all departments to help ensure purchases of goods and services are compliant with procurement rules and provide the best overall value to the city. Regulatory Licensing Includes compliance and issuances or renewal of regulatory licenses such as liquor licenses, medical and recreational marijuana business licenses, hemp licenses, special event licenses and other miscellaneous licenses. Risk Management The Division of Risk Management oversees the city’s general liability and workers compensation programs. This includes insurance procurement, claims management, safety, Americans with Disabilities Act and Title VI compliance. Self-Insurance Fund Accounts for employee and city premium contributions and claim payments; and facilitates the monitoring of the city’s self-insured employee medical plan. Tax Audit The Tax Audit Division went through a restructuring that merged the budgets within Regulatory Licensing and Taxpayer Services & Compliance. Taxpayer Services & Compliance Provides business licensing (sales tax licensing), tax collection, reporting, education, and compliance functions for sales and use taxes, accommodation taxes, admission taxes, and other city transactional taxes for over 13,000 licensed businesses. Department Staffing Expenditure by Fund City of Boulder 2024 Approved Budget Page 142 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 5.0M 10.0M 15.0M 20.0M 25.0M 30.0M Dollars(7140) Medical - Self Insura… (1100) General (7110) Property & Casualty … (7120) Workers Compensati… (7130) Dental - Self Insuran… (7190) Compensated Abse… (2600) Sugar Tax Fund Sort Large to Small  City of Boulder 2024 Approved Budget Page 143 Program Budget Overview Description The Accounting, Treasury and AP/AR program provides accurate and timely financial management and reporting to ensure the city is properly accounting for taxpayer dollars and other resources. The team is responsible for general accounting, external financial reporting, internal audit, daily cash management, debt management, bond disclosures, other compliance requirements, finance enterprise resource program (ERP), accounts payable and accounts receivable functions including vendor tax documentation; and other functions such as financial document imaging, records retention, and centralized mail coordination. Summary of 2024 Budget Enhancement/Realignments: Realignment of $14,000 as courier service needs for treasury services have decreased since the city has implemented new streamlined processes for the receipt and deposit of funds. A realignment of those funds was used to support the Visual Lease Software license subscription to support the preparation of the annual financial statements and achieving our outcome of a "clean" or unmodified opinion on our annual audit. Realignment of $8,000 across all Finance Department programs to be more equitable in budgeting training across the departments on a per position basis. Sustainability, Equity and Resilience (SER) Goals & Objectives: Responsibly Governed Models stewardship, resilience and sustainability of the city's financial, human, information, and physical assets. Program Outcomes Ensuring compliance with the city’s Investment Ordinance. The primary objective is preservation and protection of capital, the second objective is to maintain adequate liquidity to meet the daily cash needs of the city and the third objective is yielded to maximize return while minimizing the risks of the market. Receiving a “clean” or unmodified audit opinion of our Annual Comprehensive Financial Report and continuing to receive the Government Finance Officer’s Association Certificate of Achievement for Excellence in Financial Reporting. Providing excellent customer service support to departments to create vendors in a timely manner to ensure timely payment of invoices. Trust in governance by residents that the city is managing taxpayer dollars wisely. Administration of the Munis Enterprise Resource Planning System. Measurements Meeting all three objectives as noted in quarterly reports provided by the city’s investment advisor. Address tickets in a timely manner, first response within 24 hours of receiving Service Depot ticket. Trust in government as measured by community surveys (exact questions and target measures TBD). Receiving minimal # of findings (0-3) in the annual external audit of the financial statements. Accounting, Treasury, AP/AR Responsibly Governed Finance FY2024 Budget City of Boulder 2024 Approved Budget Page 144 First contact with new vendor within 48 hours of receiving request from department. Provide trainings on a quarterly basis for staff to ensure well trained staff. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 200.0K 400.0K 600.0K 800.0K 1.0M DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 145 Program Budget Overview Description Finance Administration includes senior finance leadership and special projects and planning including disaster response and recovery and support of citywide strategic initiatives. Senior finance leadership partners with the City Manager's Office, the Financial Strategy Committee, and other department leaders to develop financial strategies to meet community priorities, build greater financial transparency and trust, ensure the city has effective financial systems and controls in place, and provide overall direction for the Finance Department and its activities. Payroll provides accurate bi-weekly payroll, employment tax compliance, and pension and benefit plan remittances. Summary of 2024 Budget Enhancements/Realignments: One-time enhancement of $93,000 for fixed-term Munis Administrator. With the Workday Financials implementation and the transition to the Workday Product Owner support model, moved ongoing 1 FTE to IT for an IT Business Analyst - Senior (Financials). To continue to support Munis through the end-of- use/go-live of December 31, 2024, requested a fixed-term Finance IT Administrator position (currently filled), retaining this position will ensure we continue support of our current financial system until the transition. The request supports us achieving our outcome of sound stewardship of public funds through financial policies, systems and procedures by continuing to support our active financial enterprise resource program (ERP). One-time realignment of $9,000 across all Finance programs to be more equitable in budgeting training on a per position basis. Sustainability, Equity and Resilience (SER) Goal & Objectives Responsibly Governed Furthers the city’s interests through the development and enhancement of strategic alliances and informed engagement with community partners and local, regional, state, and federal government entities. Provides assurance of regulatory and policy compliance and seeks to influence other levels of government to ensure policy and regulations are equitable. Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Models stewardship, resilience, and sustainability of the city’s financial, human, information, and physical assets. Objectives Provides support and guidance to regulatory licensing and sales tax and business licensing to support business community, ensure a level playing field with respect to compliance, and support traditionally underserved businesses. Provides support and guidance to executive leadership and City Council regarding revenue and fund management strategies which ensure fiscal sustainability of the city. Administration & Payroll Responsibly Governed Finance FY2024 Budget City of Boulder 2024 Approved Budget Page 146 Ensure employees are accurately and timely paid and mandatory and voluntary deductions are remitted to the appropriate authority or vendor. Ensures sound stewardship of public funds through the development and implementation of financial policies, systems and procedures. Provides financial analysis and advice to support effective decision-making on citywide programs and policies. Program Outcomes Employees that feel confident in their compensation and can focus on their core responsibilities. Efficient service delivery that supports departments’ functional strengths. More informed decision-making with a focus on key policy issues. Policies and procedures support sound fiscal management. Fund reserves at or above industry best practices. Measurements Executive Budget Team and Financial Strategy Committee report year-over-year increase in satisfied or very satisfied rating as measured by an annual survey. Policies and procedures documented, easily available to employees, and training of key staff is provided upon hire and annually thereafter. Department leadership and finance staff report year-over-year increase satisfied or very satisfied rating as measured by an annual survey. Credit ratings remain at the current level of AAA Standard & Poor ’s Global Ratings and AAA for Moody’s Investors Services, Inc. Fund reserves within 90% of recommended best practices for communities with similar risk factors. Paychecks are accurate and timely. Updated On 1 Nov, 2023 Reset Broken down by Expenses Finance Administration History  Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M 3.0M 3.5M DollarsBack Personnel Operating Internal Services Sort By Chart of Accounts   Help Share  City of Boulder 2024 Approved Budget Page 147 Program Budget Overview Description The Budget Program includes all citywide budget development activities, including collaboration with departments in the monitoring, reporting, and policy direction associated with budgeting across the organization. The division supports the annual development of the budget, including operations, the Capital Improvement Program (CIP), provides budgetary support and guidance to city departments, performs budgetary forecasting and analysis, engages in long-range financial planning, and performs policy analysis at the request of the City Manager. The Budget Division, as established in the 2023 Budget, also includes the Citywide Grants Division which provides organization-wide support in pursuing and managing grant resources from federal, state, and private sources, and management of the Community, Culture, Resilience, and Safety (CCRS) Tax Nonprofit Grant Program. The Budget Program supports the entire organization pursuit of citywide goals and objectives articulated in the City's Sustainability, Equity, and Resilience (SER) Framework. Specifically, the Budget Program is aligned with the Economically Vital goal area of the SER Framework and seeks to advance the SER objectives of "Fosters a collaborative, resource-rich, and thriving regional environment for business, educational, and public institutions" and "Promotes creativity, innovation, and entrepreneurship, and provides support for small businesses and community-based organizations." Summary of 2024 Budget Enhancement/Realignments: Ongoing $19,000 request for additional licenses for a grants management system and ongoing non- personnel costs to support new employees. The grants management system is an expansion of an existing licensing agreement with the city through Housing and Human Services. This will allow the new citywide grants team to more effectively manage resources. The better tracking and management of grants dollars will ensure that city dollars can be invested directly in organizations, leveraged through matching grant requirements, and increase organizational sustainability through those investments. One-time request of $82,000 for expanded contractual services based on a planned update of the cost allocation model and internal service fund studies. These studies will ensure the fiscal stewardship of our resources, including maximizing the use of dedicated funding sources for core central services. This will increase the availability of General Fund dollars and create better fund resilience by relying less on the General Fund to cover true organization-wide administrative costs. Additional dollars are requested in anticipation of consulting assistance in the realm of financial and/or management performance. The most recent example was the use of PFM to conduct a fire staffing and management analysis. This work (~$40,000) produced a series of recommendations that will lead to greater efficiency in fire operations - ultimately reducing response times and community outcomes. This contribution from Budget can contribute directly to fiscal responsibility (ensuring budget decisions are well-informed) while also benefiting other citywide outcomes. Sustainability, Equity and Resiliency Goal - (SER) Goals & Objectives: Budget Economically Vital Finance FY2024 Budget City of Boulder 2024 Approved Budget Page 148 Economically Vital Fosters a collaborative, resource-rich, and thriving regional environment for business, educational, and public institutions" and "Promotes creativity, innovation, and entrepreneurship, and provides support for small businesses and community-based organizations. Program Outcomes Fiscally responsible and resilient city funds (including General Fund and other special revenue and enterprise funds) Increased organizational commercial sustainability through investments. Leveraged city investments in nonprofit organizations. Community members engaged with the budget. Engaged and educated community on budget. Measurements Short-Term: Positive feedback from Community Connectors-in-Residence from budget engagement. Short-Term: General Fund emergency reserves equal or greater than 20%. Short-Term: Direct contacts with potential organizational applicants. Short-Term: # of unique contacts from budget engagement. Short-Term: # of grant dollars issued. Medium-Term: Other funds - operating reserves equal or greater than 16.7%. Medium-Term: All investments are tied to specific outcomes. Medium-Term: Measurements developed for all outcomes. Long-Term: Financial condition of organizations in grant programs improved. Long-Term: Less reliance on sales tax and dedicated revenues. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 149 Program Budget Overview Description Coordinates citywide procurement activities, collaborates with all departments in the development and review of their solicitation activities to promote compliant awards that align with city values and objectives. Develops and performs data analysis to provide oversight and guidance to city departments for purchase of goods and services. The Purchasing Department will also lead contracting processes to help ensure program objectives are met and risk is minimized. The Purchasing Department researches market conditions and provides input on the impact of the procurement landscape on the city’s purchases and performs policy analysis at the request of the City Manager. The Purchasing Department’s outcomes include demonstrating progress towards goals articulated in the city's Sustainability, Equity, and Resilience framework and ensure high-quality procurement activities. Summary of 2024 Budget Enhancements/Realignments: One-time realignment of $4,000 for NPE budget associated with an Underserved Business Program position that was transferred to the City Manager's Office. One-time realignment of $1,000 across all Finance Department programs to be more equitable in budgeting training across the departments on a per position basis. Sustainability, Equity and Resilience (SER) Goals & Objectives: Responsibly Governed Models stewardship, resilience, and sustainability of the city’s financial, human, information, and physical assets. Objectives Promotes use of existing and new procurement tools to ensure the city awards represent best-value purchasing decisions that are in alignment with goals and values of the organization. Fosters a collaborative and compliant culture to ensure procurement procedures are embraced in the purchase of goods and services. Program Outcomes Contracting activities that are transparent, timely, and protect city interests. Deployment of procurement tools promoting timely and efficient awards. Timely review and input into pending purchases. Regular training available to city staff. Measurements Schedule and hold two (2) overview sessions annually with major departments. # of purchase requisitions reviewed/converted in financial system. Purchasing Responsibly Governed Finance FY2024 Budget City of Boulder 2024 Approved Budget Page 150 # of contracts initiated and/or managed by Purchasing Team. 97% or greater compliance with procurement procedures. Updated On 1 Nov, 2023 Reset Broken down by Expenses Finance Purchasing History  Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K DollarsBack Personnel Operating Sort By Chart of Accounts   Help Share  City of Boulder 2024 Approved Budget Page 151 Program Budget Overview Description The Regulatory Licensing program is in place to protect the public health, safety, and welfare. The program licenses and regulates the activities of the sale of alcoholic beverages, the growing, processing, and sale of marijuana, the sale of tobacco, hemp extraction, mobile food vehicles, itinerant merchants (door-to-door sales), secondhand dealers, carnivals, circus or menageries, and auctions. The program also supports the Beverage Licensing Authority (BLA) and the Cannabis Licensing and Advisory Board (CLAB) and their business meetings. Summary of 2024 Budget Enhancements/Realignments: One-time request for a realignment of $3,000 to equitably distribute training dollars across the department on a per position basis. One-time request for a realignment of $33,000 to consolidate non-personnel budget to one organization within the program to increase efficiency. In late 2022, the Tax Audit Division and Tax Operations Division went through a restructuring that merged the budgets within Regulatory Licensing and Taxpayer Services & Compliance. The decision was based upon the interrelated nature of work whereby tax administration, education, and compliance are all part of a robust local tax program for the financial and operational benefit of the city in the provision of services. Sustainability, Equity and Resilience (SER) Goals & Objectives: Safe & Economically Vital Fosters a climate of safety for individuals in homes, businesses, neighborhoods and public spaces. The Regulatory Licensing program is economically vital and helps support a healthy, accessible, resilient, and sustainable economy by creating a regulatory environment that protects the public health, safety, and welfare of the Boulder community. The program also supports local businesses in obtaining regulatory licenses to operate and helps ensure that these businesses are operating compliantly. Program Outcomes Assist the licensing team in conducting additional outreach for businesses (workshops, clinics, online tutorials, etc.). Conduct license inspections in coordination with city departments. Monitor regulatory compliance for licensed businesses. Support quasi-judicial functions of BLA and CLAB. Reduce application processing times. Measurements # of outreach events such as workshops, tutorials, etc. # of applications processed/licenses issued. # of enforcement actions taken. Regulatory Licensing Safe/Economically Vital Finance FY2024 Budget City of Boulder 2024 Approved Budget Page 152 Application processing time. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 153 Program Budget Overview Description The Risk Management program minimizes risk exposure for city employees, residents and visitors, and the city’s fleet and facilities. The division works closely with departments, providing training, guidance, and recommendations to safely meet objectives. This program also manages the city’s insurance programs, including workers’ compensation insurance and liability insurance. The program works to proactively reduce the likelihood and severity of claims by proactively addressing known risks and reducing the likelihood they would occur. By way of best practices and intentionally managing the risk profile of the city the division reduces the impact on the city, its residents, visitors, and employees allowing them to focus on their own mission, vision, and values. In 2023, Risk added a new FTE focusing on creating an internal auditing program for the city. Summary of 2024 Budget Enhancements/Realignments: Ongoing increase of $822,000 for premium increases to Airport liability, General Liability, Boiler, Property and Flood coverage in the Property and Casualty Fund. Ongoing increase of $113,000 for premium increases to Workers Compensation insurance and administrative costs in the Workers Compensation Fund. Realignment of $8,000 across all Finance department programs to be more equitable in budgeting training across the departments on a per position basis. Sustainability, Equity and Resilience (SER) Goals & Objectives Safe Plans for and provides equitable, timely, and effective response and recovery to emergencies and natural disasters. Fosters a climate of safety for individuals in homes, businesses, neighborhoods, and public spaces. Leverages partnerships and encourages shared community responsibility to keep Boulder safe. Responsibly Governed Models stewardship, resilience, and sustainability of the city’s financial, human, information, and physical assets. Accessible & Connected Ensures physical and digital access to government services and public spaces. Program Outcomes Employees are safe in the workplace - both from traditional workplace injuries as well as workplace violence. Review of ADA compliance with the city's programs and services. Lowering and monitoring workers’ compensation claims. Creation of an internal auditing program. Risk Management Safe Finance FY2024 Budget City of Boulder 2024 Approved Budget Page 154 Improved claim management. Well trained employees. Measurements Number of internal audits completed and measure the levels of compliance and scores within each audit for further improvement. Develop trainings and safety manuals to aid in lowering the amount of worker’s compensation claims and average cost per claim. Track the main causes of vehicle accidents that are related to city employees and city vehicles to provide better driving training. Track and measure the progress that is made following the completion of the ADA Self-Assessment & Transition Plan. Number of General Liability claims and average payout that are preventable - not caused by nature/climate change. As internal audit program is in early stage - track the number of internal audits completed. Number of Workers' Compensation claims and costs - target to decrease x% each year. Progress toward ADA compliance plan. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 2.0M 4.0M 6.0M 8.0M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 155 Program Budget Overview Description Accounts for employee and city premium contributions and claim payments and facilitates the monitoring of the city’s self-insured employee medical plan which was created in 2022. Summary of 2024 Budget Enhancements/Realignments: Moving self-insurance, compensated absence, and other centralized budget items out of Finance and into citywide expenses. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 2.5M 5.0M 7.5M 12.5M 15.0M DollarsInternal Services Sort By Chart of Accounts  Self-Insurance Fund Responsibly Governed Finance FY2024 Budget City of Boulder 2024 Approved Budget Page 156 Program Budget Overview Description In late 2022, the Tax Audit Division and Tax Operations Division went through a restructuring that merged the budgets within Regulatory Licensing and Taxpayer Services & Compliance. The decision was based upon the interrelated nature of work whereby tax administration, education, and compliance are all part of a robust local tax program for the financial and operational benefit of the city in the provision of services. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K 600.0K DollarsPersonnel Operating Sort By Chart of Accounts  Tax Audit Responsibly Governed Finance FY2024 Budget City of Boulder 2024 Approved Budget Page 157 Description The Tax Division is responsible for business licensing as well as tax reporting, collection, education, and compliance functions in the city of Boulder. Sales and Use tax comprises approximately half of the city’s revenues when excluding utilities, and funds core government services, such as public safety, parks, and open space. The division accomplishes its duties through two functional sections, Taxpayer Services & Compliance and Tax Audit. The division provides taxpayer education, issues business licenses, and engages with businesses to review licensing and tax reporting and payment requirements involving over 13,000 active licensees. The tax and fee types included in the division’s oversight include sales and use taxes, admissions taxes, accommodation taxes, recreational marijuana and sugar-sweetened beverage excise taxes, and other transaction taxes and fees. Additionally, staff conduct compliance audits of taxpayer operations to identify improvement areas and take corrective action to ensure taxes and fees are remitted as required by the Boulder Revised Code. Summary of 2024 Budget Enhancements/Realignments: One-time $30,000 office expense realignment to improve efficiency and simplicity by consolidating office related expenses. In late 2022, the Tax Audit Division and Tax Operations Division went through a restructuring that merged these into a single operating unit. The decision was based upon the interrelated nature of work whereby tax administration, education, and compliance are all part of a robust local tax program for the financial and operational benefit of the city in the provision of services. One-time $13,000 training realignment across all Finance Department programs to be more equitable in budgeting training on a per position basis. Sustainability, Equity and Resilience (SER) Goals & Objectives Economically Vital Fosters a collaborative, resource-rich, and thriving regional environment for business, educational, and public institutions. Responsibly Governed Provides assurance of regulatory and policy compliance and seeks to influence other levels of government to ensure policy and regulations are equitable. Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Models stewardship, resilience, and sustainability of the city’s financial, human, information, and physical assets. Objectives Supports financial security, economic opportunity, and social mobility for all people regardless of their race, ethnicity, age, gender, ability, or socioeconomic status. Taxpayer Services & Compliance Economically Vital Finance FY2024 Budget City of Boulder 2024 Approved Budget Page 158 Invests in amenities, infrastructure, and services that contribute to an exceptional quality of life and attract employees and visitors. Program Outcomes Educated taxpayer base related to business licensing, tax collection, reporting, and payment responsibilities. Reduced unlicensed business activity creating a level playing field for businesses in the community. Increased tax reporting and remittance compliance/increased tax revenues. Fewer staff compliance hours/increased education hours. Measurements Changes in volume of tax returns and tax revenue from all reporting channels. Quantified compliance hours for licensing, audit, and collections work. Nature of repeated identified errors in compliance reviews. # of unlicensed businesses operating in the city. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 200.0K 400.0K 600.0K 800.0K 1.0M 1.2M DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 159 2024 Budget $27,572,658 142.0 FTE Department Overview: The Boulder Fire-Rescue Department protects lives and property from harm through effective risk reduction, emergency response, and recovery assistance. Department Programs: Administration (Safe) Emergency Operations Fire Support Services Capital and Operating Budget (FY2022-24) Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 5.0M 10.0M 15.0M 20.0M 25.0M 30.0M 35.0M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  Program Overview Administration (Safe) Administrative Office of the Chief Human Resources / Workplace Development Fire-Rescue 2024 Budget City of Boulder 2024 Approved Budget Page 160 External Relationships & Contracts Emergency Operations Community Risk Reduction, including Code Enforcement, Investigations, and Public Education Emergency Medical Services Hazmat Technical Rescue Wildland Response Fire Support Services Facilities Fire Business Services / Finance Fleet Internal Services Occupational Health Safety Equipment Strategic Planning Supplies Equipment Technology Training Expenditure by Program Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 5.0M 10.0M 15.0M 20.0M 25.0M 30.0M 35.0M DollarsAdministration (Safe) Capital Improvement Progr… Emergency Operations Fire Support Services Sort A to Z  Six Year CIP City of Boulder 2024 Approved Budget Page 161 Visualization 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K DollarsGovernmental Capital Fund Sort Large to Small  Department Staffing Expenditure by Fund Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 5.0M 10.0M 15.0M 20.0M 25.0M 30.0M 35.0M Dollars(1100) General (3700) Capital Improvemen… (1300) Governmental Capit… Sort Large to Small  City of Boulder 2024 Approved Budget Page 162 Program Budget Overview Description The Administration program within the Fire-Rescue Department comprises the Administrative Office of the Chief, Human Resources / Workplace Development, and External Relationships and Contracts subprogram areas. In 2024, a one-time enhancement of $100,000 will help support diversity in recruitment in alignment with the Fire-Rescue Master Plan, as well as annual awards and recognition and Honor Guard program implementation. Summary of 2024 Budget Enhancements/Realignments: The 2024 Budget includes a one-time enhancement of $100,000 for the extension of the Workforce Development efforts the department began in 2023 for our Hiring Academy, which allowed for a vastly increased interview pool. Next steps include using the funding to support a series of evaluations that for financial and other reasons can be a barrier to entry for many. This change to the department's hiring process should lead to greater diversity within the department, provide a more equitable approach to a career in the fire service, and foster better connections within the community. Sustainability, Equity and Resilience (SER) Goals and Objectives: Safe Objectives Cultivates a wide range of recreational, cultural, educational, civic, and social opportunities for all people regardless of their race, ethnicity, age, gender, sexual identity, ability, or socioeconomic status. Fosters racial equity, inclusion, and diversity community wide. Program Outcomes Broader diversity in hiring pool (including but not limited to racial, gender, socio-economic, and neurodiversity). Work to create a more diverse workforce will allow for a greater connection with the community. Measurements 2023 funding is being utilized for our Fall Academy; Workday-guided identifiers will be reviewed. Intention to work with Community Connectors-in-Residence members to determine perception and comfort with the department. Administration Safe Fire-Rescue FY2024 Budget City of Boulder 2024 Approved Budget Page 163 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K 600.0K DollarsPersonnel Operating Sort By Chart of Accounts  Administrative Office of the Chief Administrative Office of the Chief provides leadership and human resources support for the department, as well as regional networking to develop interdepartmental relationships and agreements. Administrative Office of the Chief Human Resources / Workplace Development has an intended outcome of insuring 25% of the firefighting workforce will be comprised of female firefighters by 2030. Human Resources / Workplace Development Workforce Development works to promote and foster an environment of employee engagement that reflects dedication to high performance and city values. City of Boulder 2024 Approved Budget Page 164 External Relationships and Contracts The External Relationships and Contracts Program manages and expands the department's external relationships, in an operationally efficient and fiscally responsible manner, to enhance the department's response capabilities. City of Boulder 2024 Approved Budget Page 165 Program Budget Overview Description The Emergency Operations program provides a full range of emergency response services as noted in the City Charter, Boulder Valley Comprehensive Plan and Department Master Plan. These services are carried out by Emergency Operations personnel stationed at eight strategically located fire stations throughout the city. In addition, several emergency response contracts with cooperative entities ensure resiliency and cost-effective service provision. Boulder Fire-Rescue will continue to focus on community resilience throughout 2024 with an All-Hazards response team, including improving cardiac outcomes with the continued growth and implementation of Advanced Life Support (ALS) within Emergency Medical Services, increased firefighter training and equipment throughout Emergency Operations (Fire Rescue), and enhancement of the Water Rescue team within Technical Rescue. Summary of 2024 Budget Enhancements/Realignments: In 2024, a total of $929,000 in increased funding for Emergency Operations will support several key areas of this program, including $360,000 in funding for Advanced Life Support (ALS) equipment and training that will be resourced across the department. Emergency Operations roster staffing support will be funded with a one-time $494,000 enhancement as well as an ongoing funding commitment of $26,000 for Water Rescue training. Fire-Rescue also received support of $49,000 for vehicle and equipment funding for the Fire-sponsored paramedic component of the behavioral health alternative response pilot CARE. Sustainability, Equity and Resilience (SER) Goals and Objectives: Safe Objectives Plans for and provides equitable, timely, and effective response and recovery to emergencies and natural disasters. Prevent crime, alleviate harm, and improve quality of life for community members and visitors while minimizing disparate impacts on community members of color and considering the needs of different cultures, individuals, and community values. Program Outcomes As volume of call area left vacant by new build of Fire Station (FS) #3 is too large for Fire Station #2, the Light Response Vehicle (LRV) allows for improvement of call response time instead of negative impact. Cardiac event survivability rate increases for the community. Specialized programs (EMS and Water Rescue) will be able to equip and train at necessary levels. Stress due to unclear chain of command will be alleviated; career paths will be more clearly defined. Measurements # of call types A - E (D and E = high acuity) with LRV response; call response times for LRV and all central stations (FS#s 1, 2, & 3). Intention for data-sharing outpatient results with local hospitals. Measures related to response (and patient) outcomes can be tracked with the outfitting of the programs. Emergency Operations Safe Fire-Rescue FY2024 Budget City of Boulder 2024 Approved Budget Page 166 Interest and promotion to the Battalion Chief role may increase. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 2.5M 5.0M 7.5M 10.0M 12.5M 15.0M 17.5M 20.0M DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 167 Community Risk Reduction The Community Risk Reduction subprogram provides fire prevention services through coordinated engineering, education, and enforcement initiatives. The public education program targets specific groups based on risk and key demographics. The workgroup also offers evaluation and intervention for children ages 3 to 18 who have been involved in a fire-setting incident. Community Risk Reduction also provides inspection and enforcement services to ensure existing buildings and new construction meet fire and safety code requirements, as well as providing fire cause and origin determination on all fires. Community Risk Reduction Investigations has an outcome goal of having investigators on scene within 60 minutes 90% of the time. Community Risk Reduction Public Education has outcome goals of: 1) Increasing the percentage of student contact vs. Boulder student population 5% year-over-year. 2) Increasing interactions with juvenile fire setters by any percentage year-over-year. The Community Risk Reduction subprogram comprises the Code Enforcement, Investigations, and Public Education divisions. Code Enforcement provides services to ensure existing buildings and new construction meet fire and safety code requirements. Investigations provides information regarding the cause, origin and circumstances related to fires, explosions, or other hazardous conditions. Public Education provides fire and life safety education to the individuals or groups who live and work in the city of Boulder. City of Boulder 2024 Approved Budget Page 168 Emergency Medical Services Emergency Medical Services program provides prompt and effective emergency medical response within the city of Boulder. The Emergency Medical Services subprogram intends to initiate Advanced Life Support (ALS) with the following three intended outcomes: 1) Fire-Rescue will reduce response times of the first- arriving Advanced Life Support (ALS) provider from 10 minutes 46 seconds to 8 minutes at the 90th percentile. 2) Fire-Rescue will divert 20 percent of non- emergency 911 calls to alternative response methods. 3) Fire-Rescue will identify and pursue opportunities with regional partners (i.e., neighboring fire/rescue agencies) for mutual and/or shared response models. Hazmat Hazmat provides all hazardous material response services in the city of Boulder and beyond through mutual aid agreements with regional partners. The Hazmat subprogram has the following two intended outcomes: 1) Contribute 3 hazmat technicians on scene within 90 minutes of the time per Intergovernmental Agreement (IGA). Hazmat Authority is responsible for 13. 2) Hazmat team members to participate in 70% of annual trainings to maintain certifications; increase participation rate on per employee basis by 10% year over year until standard is met. City of Boulder 2024 Approved Budget Page 169 Technical Rescue Technical Rescue provides all technical rescue response services in the city of Boulder and beyond through mutual aid agreements with regional partners. Water Rescue is a response area within Technical Rescue that provides all water rescue operations and recovery services in the city of Boulder and beyond through direct response and mutual aid agreements with regional partners. The Technical Rescue subprogram has two intended outcomes: 1) Technical Rescue Units to be at arrival and operational within 60 minutes of full response request for each of the identified technical rescue disciplines; Rope Rescue, Confined Space Rescue, Trench Rescue, Structural Collapse Rescue, Dive and Swift Water Rescue, Heavy Vehicle Extrication, and In- Shaft Elevator Rescue. 2) Deployment of a Rapid Extraction Module Support (REMS) team would be within two hours of dispatch, as is normal operating procedure for a Wildland incident resource request. Deployment for a local incident would remain at the 60-minute response to the Incident Command Post. Initial arriving units to be working at the operations level within 15 minutes of dispatch. City of Boulder 2024 Approved Budget Page 170 Wildland Response Wildland Response provides initial fire attack for wildland fires on city-owned open space. In addition, the division conducts forest thinning services, pre- planning and coordination of wildfire response with neighboring fire districts. The Wildland Response subprogram has the following six intended outcomes: 1) Fire-Rescue Wildland Response will reduce first- arriving total response time from 9 minutes 3 seconds to 8 minutes 6 seconds at the 90th percentile for wildland fires. 2) Fire-Rescue Wildland Response will keep 90% of fire starts (non-management ignited) to 1 acre or less on an annual basis within the municipal boundary. 3) Fire-Rescue Wildland Response will keep 90% of fire starts (non-management ignited) to 1 acre or less on an annual basis for city owned and managed land outside the municipal boundary utilizing cooperating agency partners. 4) Fire-Rescue Wildland Response will increase prescribed burns by 10% year over year (conditions permitting). 5) Fire-Rescue Wildland Response will increase wildfire home assessments by 10% year over year. 6) Fire-Rescue Wildland Response will increase education / outreach sessions (detailed assessments/ HOA preparedness talks) by 5% year over year. City of Boulder 2024 Approved Budget Page 171 Program Budget Overview Description Support Services provides support and training for the department, including personnel management, accounting, budget, basic payroll, purchasing and general management of the department. The Support Services program comprises Facilities, Fire Business Services/Finance, Fleet, Internal Services, Occupational Health, Safety Equipment, Strategic Planning, Data and Analytics, Supplies Equipment, Technology, and Training subprogram areas. Summary of 2024 Budget Enhancements/Realignments: In 2024, a total of $718,000 in one-time enhancements will support the Fire Support Services program, including $150,000 to supplement the department's existing funding for continuation and expansion of the Wellness-Fitness Initiative and $68,000 to support increased All Hazards training across the department, and a $500,000 increased enhancement to support the department’s fleet replacement funding. Fire-Rescue reinstated funding to reintroduce the Wellness-Fitness Initiative (WFI) in 2022, which is a critical service for Fire personnel and serves as a full physical and behavioral umbrella for the entire department with 150+ indicators, such as Fit for Duty Physical and Behavioral Screening, Oncology Screening, Infectious Disease Screening and Immunizations, Abnormal Cardiac Follow-up, Sleep Disturbance, and Occupational Stress Awareness. In 2024, the department will utilize funding for an additional enhancement of Self-Contained Breathing Apparatus (SCBA) fit testing for personnel. The Training Division continues to grow and support the training of the entire department, ranging from required certifications, specialty training, and our New Recruit training academy. The 2024 funding addresses the result of internal analysis determining the needs of the Division as it supports the department. Fire-Rescue has an aging fleet of apparatus, with a replacement schedule based on a multivariate model that includes industry best practice life cycle, repair expense total over the life of the vehicle, and changing resource allocation needs based on the risk profile of the community. These variables all factor into replacement decisions, as well as the production time, which due to supply-chain issues, can now take as long as 36+ months for delivery. To address current critical needs as well as city climate goals, the department has begun the process to obtain Colorado’s first electric fire apparatus and has also submitted a grant to obtain a second one with 60% grant support. These purchases, which should significantly reduce repair costs over time, as well as re-modeling a multi-year apparatus funding model, is being supported with funding for 2024. Sustainability, Equity and Resilience (SER) Goals and Objectives: Safe Objectives Plans for and provides equitable, timely, and effective response and recovery to emergencies and natural disasters. Program Outcomes Support Services Safe Fire-Rescue FY2024 Budget City of Boulder 2024 Approved Budget Page 172 Per the International Association of Fire Fighters Wellness-Fitness Initiative (IAFF-WFI): "Fire fighters must continue to respond to emergency incidents that require extreme physical output and often result in physiological and psychological outcomes. Such situations, over time, can and do effect the overall wellness of the fire fighting and emergency response system. Tomorrow’s fire service requires that we face our destiny of keeping our fire fighters fit today. The ultimate goal of the Fire Service Joint Labor Management Wellness/Fitness Initiative is to improve the quality of life for all fire fighters. The project seeks to prove the value of investing wellness resources over time to maintain a fit, healthy, and capable fire fighter throughout his/her 25-30 + year career and beyond. An effective program should realize significant cost savings in lost work time, workers compensation and disability." The department will be well trained in all critical and community risk-relevant areas and the community will be better served with emergency responses. Updating the Fire apparatus fleet will decrease Operational and Maintenance expenses (warranty and not aged parts/systems). Updating the Fire apparatus fleet will reduce time spent in heavy mechanic repair, freeing up resources for the rest of the city's fleet services. Updating the oldest of the fleet apparatus will serve to positively impact climate initiatives with more modern diesel processing systems. Adding a second electric apparatus to the fleet will further enhance firefighter occupational health and safety concerns, per its original design purpose, as well as contribute to the city's climate initiative goals in a progressive and ground-breaking way. Measurements Fire will work collaboratively with Risk to determine the impact to Worker's Compensation (cancer, cardiac, mental/emotional, injury) claims and will also continue to review Sick Leave / Injury Leave. Assessment and certification statistics based on successful completion will be measured. Fire Fleet service expenses will decrease with each new fleet replacement. Fleet services will see an increase in heavy mechanic availability with each new fleet replacement. Clean Fleet Enterprise (CDPHE) strongly encourages (grant) applicants to scrap pre-2010 fleet vehicles where possible. Pre-2010 vehicles are typically associated with higher contributions to poor air quality. Fire will track the reduction of our fleet with apparatus built prior to 2010. Fire will collaborate with Risk as well as monitor staffing roster impact related to injury and illness (electric apparatus are "clean cab" capable, reducing/eliminating carcinogen exposure in the cab). Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M 3.0M 3.5M 4.0M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 173 Facilities Facilities operates and maintains all department facilities to ensure safety and functionality. Support Services Facilities has two intended outcomes: 1) 35% of BFR stations will incorporate community space and appropriate facilities for the delivery of emergency services. 2) 35% of the department’s stations will be ADA- compliant and achieve a net-zero energy profile. Fire Business Services / Finance Finance is responsible for establishing and maintaining sound financial control and strategic direction for the department in alignment with city guidelines and policies as well as industry best practices. These strategic and operational initiatives involve budgeting, procurement, revenue recognition, contracting, timekeeping and departmental policy development. City of Boulder 2024 Approved Budget Page 174 Fleet Fleet manages the maintenance, repair and replacement processes needed to ensure that the department's fleet is able to reliably, safely and efficiently meet response metrics and environmental objectives. Support Services Fleet has three intended outcomes: 1) Fire-Rescue’s fleet will meet all performance directives regarding downtime, most notably evidenced by front line engine availability at 95% of the time. 2) 99% of capital safety equipment will pass standard annual safety inspections. 3) 75% of capital emergency response equipment will be replaced prior to its prescribed life cycle. Internal Services Internal Services provides support and training for the department, including personnel management, accounting, budget, basic payroll, purchasing and general management of the department. Occupational Health Occupational Health is responsible for minimizing the frequency and severity of job-related injury, illness, and psychological stress through prevention, early detection, and quality treatment. Support Services Occupational Health has three intended outcomes: 1) Reduce number of shift days lost to injury by 15% year over year. 2) Increase fitness evaluation participation rate by 20% year over year until 90% achieved. 3) Reduce annual injury related costs (overtime, worker's compensation) by 5% year over year. City of Boulder 2024 Approved Budget Page 175 Safety Equipment Safety Equipment provides, inspects, and maintains all Research and Development approved and National Fire Protection Association (NFPA) compliant safety equipment to all members of the department. Support Services Safety Equipment has three intended outcomes: 1) Ensure 100% of department personnel are provided prescribed PPE. 2) Ensure 100% of department Self Contained Breathing Apparatus (SCBA) remains within three versions of the National Fire Protection Association (NFPA) standard. 3) Ensure 100% of SCBA inventory receive annual flow tests. Strategic Planning Strategic Planning establishes and directs the implementation of department goals and objectives especially as they relate to the Fire Master Plan, Sustainability Framework, and other city goals and objectives. Supplies Equipment Supplies Equipment maintains an effective and safe inventory of supplies and equipment needed to fulfill the daily response capability of the department. City of Boulder 2024 Approved Budget Page 176 Technology Technology maintains and evaluates technologies that ensure the continuity and advancement of data and technology solutions within the department. Training Training provides training for fire fighters, helping them maintain and expand the skills needed to handle the wide variety of demands based on community risk. This includes emergency medical skills training for fire fighters and associated certifications based on national standards. Support Services Training has three intended outcomes: 1) Increase proportion of employees certified to NFPA standards by 15% year over year until 100% achieved. 2) Increase certification compliance by 15% year over year until 100% achieved. 3) Achieve 10% year over year increase in workforce participation in elective professional development (measured as number of hours offered/attended). City of Boulder 2024 Approved Budget Page 177 Housing & Human Services 2024 Budget City of Boulder 2024 Approved Budget Page 178 2024 Budget $44,293,835 66.0 FTE Department Overview: The Housing & Human Services Department (HHS) strives to enable all Boulder community members to thrive. HHS provides services and investments in community projects so everyone can experience Boulder as a just, inclusive, and equitable community. HHS commits to achieving this mission by building relationships with those served, fostering collaborative partnerships, addressing systemic inequities, investing in and implementing effective, sustainable and solution-based policies and programs, and by creating and preserving a diversity of housing options. HHS strategic goals are: 1) affordability, enabling diverse community members to be able to afford to live in Boulder; and 2) inclusivity, fostering a safe and welcoming environment for all Boulder community members. Throughout the past few years, HHS has deepened and expanded its services and investments to meet the unique needs of low-income community members and others who have experienced socio-economic and health disparities. Key activities include direct assistance and programming for older adults, youth and families, mental and behavioral health services, rental assistance and eviction prevention, community mediation, support for a wide variety of sheltering, case management and housing programs for people experiencing homelessness, affordable housing and homeownership programs, and investments in a wide range of health equity, human services and substance use prevention programs. Department Programs: Administration (Healthy and Socially Thriving) Affordable Housing Policy and Planning Behavioral Health Response Community Investments and Compliance Community Mediation and Resolution Community Relations Family Services Homelessness Services Older Adult Services Operating Budget (FY2022-24)City of Boulder 2024 Approved Budget Page 179 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 20.0M 30.0M 40.0M DollarsPersonnel Operating Internal Services Capital Transfers Sort By Chart of Accounts  Program Overview Administration (Healthy & Socially Thriving) Provides oversight of the department work programs, policy development and implementation, strategic and community planning, implementation of Housing initiatives, Human Services and Homelessness Strategies, regional partnership development and coordination, finance and budget oversight, data management, and public communications. Affordable Housing Policy and Planning Leads initiatives to address community housing needs, social policy and equity issues through: community and stakeholder engagement; supportive policy, market and data analysis; development of effective policies and programs; identification and creation of effective social response systems, and oversees development and implementation of Housing Strategies. Coordinates with other city departments, community organizations and partners to implement city programs, policies and regulations including the Inclusionary Housing Ordinance, and the Boulder County Regional Housing Partnership. The team establishes and monitors appropriate metrics to measure program success and effectiveness. The team also staffs the Housing Advisory Board. Behavioral Health Response The Behavioral Health Response program is comprised of Behavioral Health Strategy Partnerships including the county-wide Behavioral Health Roadmap and support for the Regional Opioid Council; the Crisis Intervention and Response Team (CIRT); and a new pilot program for 2023 to support non-law enforcement alternative response, called Community Assistance Response and Engagement (CARE), for a subset of low- level emergency and non-emergency calls. Collectively, these strategies and services are designed to decrease trauma and unnecessary engagement with the criminal justice system and to increase mental well- being among Boulder community members in need. Community Investments and Compliance Community Investment and Compliance staff work to provide millions of dollars annually, technical assistance, and compliance monitoring to housing partners and community-serving agencies. Staff manage all US Department of Housing and Urban Development (HUD) regulatory compliance, reporting, planning, and Annual Action Plan submittal. This team works with the Home Investment Partnerships Grant (HOME) local Consortium to allocate annual HOME funding across Boulder and Broomfield counties and is also charged with ensuring all environmental review is completed for all projects funded through federal funding. Local and federal funds including the Affordable Housing Fund help create and preserve affordable housing; federal community development funding facilitates capital improvements to community facilities and supports programs serving low- and moderate-income community members. Grants from the Human Services Fund, City of Boulder 2024 Approved Budget Page 180 Health Equity Fund, Substance Education and Awareness Fund and Human Relations Fund collectively support roughly 100 community programs including those providing health and wellness services, increasing food security and nutrition, childcare and academic assistance, cultural engagement and education, and substance use prevention. Community Mediation and Resolution Community Mediation and Resolution assists community members with a range of conflict resolution services with special emphasis on housing-related matters. Services include the Eviction Prevention and Rental Assistance Services program (EPRAS), mediation, restorative justice, meeting facilitation, and landlord-tenant information and resources. In addition to direct services by staff, this team collaborates with nonprofit legal consultants and restorative justice volunteers, and coordinates and serves a Tenant Advisory Committee. Staff also administer the Food Tax Rebate program; a rebate on municipal sales tax on food items to income- qualified individuals and families living in the city. Community Relations Community Relations staff provide resources, guidance and assistance to community members experiencing discrimination or otherwise concerned with human rights. This includes enforcement of the municipal Human Rights Ordinance and the Failure to Pay Wages Ordinance, and collaborating closely with the Community Mediation and Resolution program and other HHS staff to help low-income and diverse community members resolve conflict. Staff also support to the Human Relations Commission, charged with identifying and addressing human relations issues and social problems, fostering positive community relations and protecting human rights, and making social policy recommendations to City Council. Family Services Family Services includes the Child Care Subsidy Program (CCS), subsidies to support childcare providers in offering financial assistance to low- and lower- middle-income families for quality, affordable childcare, and Family Resource Schools (FRS), a partnership with the Boulder Valley School District (BVSD) to provide outreach, direct services and referrals for families and children to remove academic and non-academic barriers to success in five Boulder elementary schools. Family Services promotes youth leadership development and civic engagement through the Youth Opportunities Program (YOP) and the Youth Opportunities Advisory Board (YOAB), which advises the city on youth-related issues in the community. Homelessness Services Homelessness Services supports a variety of interventions to transition community members from homelessness to housing. Homelessness Services creates programming and partners with other city, regional and nonprofit agencies to provide programs addressing the needs of underserved and vulnerable community members experiencing homelessness. These activities include targeted and coordinated outreach and engagement, finding unique housing solutions for high system utilizers, mitigating of the impacts of encampments within public spaces, providing critical weather sheltering, and connecting unhoused persons with mental and behavioral health treatment. Key initiatives include support of sheltering options for people experiencing homelessness; management of a local vouchering program; creation of coordinated service hubs including a Homelessness Day Services Center and a respite center; and providing housing retention and peer support services to recently housed formerly unhoused community members. Older Adult Services Older Adult Services (OAS) provides programs and services to adults age 60+ at the East and West Age Well Centers which include program content such as health and wellness, fitness, lifelong learning and social programs, day trips, and educational programs. Other services are resource and referral to community services, and short-term case management with financial assistance for basic needs to older adults with lower incomes. OAS is part of the Regional Aging Network which is a countywide collaboration with other governmental older adult services to plan, coordinate and evaluate services for older adults. OAS has an Age Well Advisory Committee that advises OAS staff on programs related to older adults. The West Age Well Center is the location for the congregate meal site for Boulder through Meals on Wheels Boulder’s Eat Well Café. City of Boulder 2024 Approved Budget Page 181 Expenditure by Program Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 20.0M 30.0M 40.0M DollarsAdministration (Healthy & … Affordable Housing Policy &… Behavioral Health Response Community Investments Community Mediation & Re… Family Services HHS Community Relations Homelessness Services Older Adult Services Transfers & Cost Allocation Sort A to Z  Department Staffing Expenditure by Fund City of Boulder 2024 Approved Budget Page 182 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 20.0M 30.0M 40.0M Dollars(2140) Affordable Housing (1100) General (1150) Community Housing … (2600) Sugar Tax Fund (2920) HOME (2910) Comm Development… (2610) EPRAS Tax Fund Sort Large to Small  City of Boulder 2024 Approved Budget Page 183 Program Budget Overview Description Provides oversight of the department work programs, policy development and implementation, strategic and community planning, implementation of Housing initiatives, Human Services and Homelessness Strategies, regional partnership development and coordination, finance and budget oversight, data management, and public communications. Summary of 2024 Budget Enhancements/Realignments: The 2024 Budget for HHS' Administration Program includes a total realignment of $42,000 from other department programs into the centralized Administration Program, including funding for data analytics services and boards and commissions management. Sustainability, Equity and Resilience (SER) Goals & Objectives: Healthy & Socially Thriving Objectives Cultivates a wide range of recreational, cultural, educational, civic, and social opportunities for all people regardless of their race, ethnicity, age, gender, sexual identity, ability, or socioeconomic status. Models stewardship, resilience, and sustainability of the city’s financial, human, information, and physical assets. Supports strategic decision-making with opportunities for accessible community engagement in multiple languages and timely and reliable data and analysis. Supports financial security, economic opportunity, and social mobility for all people regardless of their race, ethnicity, age, gender, ability, or socioeconomic status. Supports community members who are unhoused or underhoused to navigate systems, programs, and services to achieve housing security. Program Outcomes The Operations Administration program supports all HHS Strategic Goals including those for Affordability and for Inclusion. Administration Healthy & Socially Thriving Housing & Human Services FY2024 Budget City of Boulder 2024 Approved Budget Page 184 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M 1.5M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 185 Program Budget Overview Description Leads initiatives to address community housing needs, social policy and equity issues through: community and stakeholder engagement; supportive policy, market and data analysis; development of effective policies and programs; identification and creation of effective social response systems, and oversees development and implementation of Housing Strategies. Coordinates with other city departments, community organizations and partners to implement city programs, policies and regulations including the Inclusionary Housing Ordinance, and the Boulder County Regional Housing Partnership. The team establishes and monitors appropriate metrics to measure program success and effectiveness. The team also staffs the Housing Advisory Board. Summary of 2024 Budget Enhancements/Realignments: The Affordable Housing Policy & Planning program has a total realignment in funding of $23,000 to the Administration program to centralize funding that supports the Housing Advisory Board and Homeowners Association Pilot Program. Sustainability, Equity and Resilience (SER) Goals & Objectives: Livable Objectives Provides a variety of housing types with a full range of affordability. Supports community members who are unhoused or underhoused to navigate systems, programs, and services to achieve housing security. Encourages sustainable and well-regulated development of buildings supported by reliable and affordable city services and public infrastructure. Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Seeks to enhance the affordability of goods, services, and real estate that support the needs of all community members. Program Outcomes The Affordable Housing Policy and Planning program is aligned with HHS Strategic Outcomes including: Increased percentage of homes that are permanently affordable. Reduced outward migration from the city due to cost. Increased percentage of homes that are permanently affordable. Reduced percentage of households cost-burdened by housing. Increased housing security. Measurements The Affordable Housing Dashboard tracks progress toward meeting the city's goal of 15% of all housing units in the city are permanently affordable by 2035. Affordable Housing Policy & Planning Livable Housing & Human Services FY2024 Budget City of Boulder 2024 Approved Budget Page 186 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 200.0K 400.0K 600.0K 800.0K 1.0M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 187 Program Budget Overview Description The Behavioral Health Response program is comprised of Behavioral Health Strategy Partnerships including the county-wide Behavioral Health Roadmap and support for the Regional Opioid Council; the Crisis Intervention and Response Team (CIRT); and a new pilot program for 2023 to support non-law enforcement alternative response, called Community Assistance Response and Engagement (CARE), for a subset of low-level emergency and non-emergency calls. Collectively, these strategies and services are designed to decrease trauma and unnecessary engagement with the criminal justice system and to increase mental well-being among Boulder community members in need. Summary of 2024 Budget Enhancements/Realignments: The Behavioral Health Response program enhancements total $735,000 in 2024, including the following investments: $471,000 for a one-time enhancement of a State of Colorado HHS Behavioral Health Administration Grant to support staff training and administrative costs associated with the program. $200,000 in ongoing funding for community-based mental health and behavioral health services, such as residential substance use disorder treatment, through Boulder mental health providers. $64,000 for additional non-personnel expenses, such as computer equipment and supplies, for 5.0 new FTE added mid-year in 2023 to the CARE program. Sustainability, Equity and Resilience (SER) Goals & Objectives: Livable Objectives Supports the physical and mental well-being of its community members by providing public gathering places and programs to encourage social connection and prevent isolation. Prevent crime, alleviate harm, and improve quality of life for community members and visitors while minimizing disparate impacts on community members of color and considering the needs of different cultures, individuals, and community values. Fosters a climate of safety for individuals in homes, businesses, neighborhoods, and public spaces. Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Program Outcomes: The Behavioral Health Response program aligns with HHS Strategic Goals including: Increased positive health outcomes and fewer negative health impacts. Reduced health disparities. Measurements CIRT/CARE metrics: Reducing the % of encounters involving use of force by an officer. Behavioral Health Response Livable Housing & Human Services FY2024 Budget City of Boulder 2024 Approved Budget Page 188 Reducing the % of persons assisted through the program who were involved in an arrest. Increasing the # of people served compared to previous program periods. Effective match of program hours with high-volume demand hours. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 189 Program Budget Overview Description Community Investment and Compliance staff work to provide millions of dollars annually through technical assistance and compliance monitoring to housing partners and community-serving agencies. Staff manage all US Department of Housing and Urban Development (HUD) regulatory compliance, reporting, planning, and Annual Action Plan submittal. This team works with the Home Investment Partnerships Grant (HOME) local Consortium to allocate annual HOME funding across Boulder and Broomfield counties and is also charged with ensuring that all environmental review is completed for all projects funded through federal funding. Local and federal funds including the Affordable Housing Fund help create and preserve affordable housing. Federal community development funding facilitates capital improvements to community facilities and supports programs serving low- and moderate-income community members. Grants from the Human Services Fund, Health Equity Fund, Substance Education and Awareness Fund and Human Relations Fund collectively support roughly 100 community programs including those providing health and wellness services, increasing food security and nutrition, childcare and academic assistance, cultural engagement and education, and substance use prevention. Summary of 2024 Budget Enhancements/Realignments: $415,000 in ongoing enhancements for community grant funding through the Health Equity Fund to support community members with health disparities. $137,000 in ongoing funding to help address family homelessness prevention through the Emergency Family Assistance Association's (EFAA) Keep Families Housed program. $25,000 in increased funding for community-initiated activities focused on raising awareness of civil rights, human rights, or equity issues in Boulder, funded through the newly restructured Human Relations Fund. Sustainability, Equity and Resilience (SER) Goals & Objectives: Livable Objectives Cultivates a wide range of recreational, cultural and social opportunities for all people regardless of their race, ethnicity, age, gender, sexual identity, ability, or socioeconomic status. Supports the physical and mental well-being of its community members by providing public gathering places and programs to encourage social connection and prevent isolation. Fosters racial equity, inclusion, and diversity community wide. Supports community members who are unhoused or underhoused to navigate systems, programs, and services to achieve housing security. Provides assurance of regulatory and policy compliance and seeks to influence other levels of government to ensure policy and regulations are equitable. Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Program Outcomes The Community Investments program is aligned with HHS Strategic Goals including: Community Investments Livable Housing & Human Services FY2024 Budget City of Boulder 2024 Approved Budget Page 190 All caregiving, food, health care, transportation, and housing short-term outcomes. Increased housing security (long-term). Sustained or increased service capacity among community-based programs and activities led by and for people with diverse identities. Increased cultural competency among HHS staff. Increased percentage of city residents who report feeling that Boulder is open/accepting of them (long- term). Measurements HHS staff collects regular performance reports from grantees. This data is collected to gauge community need (increasing or decreasing) and if the funds are having the desired long-term outcomes outlined in the Human Services Fund, Human Relations Fund, Health Equity Fund, and Substance Education and Awareness Fund. The # and diversity of households that report increased economic stability, mobility and resilience. Program participants who have obtained or maintained housing. Program participants who were able to access childcare or health care services. # of constituent-led organizations applying for and receiving Human Relations funding. Range of diverse events offered and supported through the Human Relations Fund. Increased food security. Increased access to health and wellness services, increased consumption of fresh fruits and vegetables, and increased physical fitness and well-being. Connections to public benefits such as the Supplemental Nutrition Assistance Program (SNAP), Social Security, Medicaid, Medicare. Compliance Measures Reduced HUD findings. % successful agency monitoring sessions. Increased participation in public hearing and engagement opportunities. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 5.0M 10.0M 15.0M 20.0M 25.0M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 191 Program Budget Overview Description Community Mediation and Resolution assists community members with a range of conflict resolution services with special emphasis on housing-related matters. Services include the Eviction Prevention and Rental Assistance Services program (EPRAS), mediation, restorative justice, meeting facilitation, and landlord-tenant information and resources. In addition to direct services by staff, this team collaborates with nonprofit legal consultants and restorative justice volunteers, and coordinates and serves a Tenant Advisory Committee. Staff also administer the Food Tax Rebate program; a rebate on municipal sales tax on food items to income-qualified individuals and families living in the city. Sustainability, Equity and Resilience (SER) Goals & Objectives: Livable Objectives Prevent crime, alleviate harm, and improve quality of life for community members and visitors while minimizing disparate impacts on community members of color and considering the need of different cultures, individuals, and community values. Cultivates a wide range of recreational, cultural, educational, civic, and social opportunities for all people regardless of their race, ethnicity, age, gender, sexual identity, ability, or socioeconomic status. Supports community members who are unhoused or underhoused to navigate systems, programs, and services to achieve housing security. Furthers the city’s interests through the development and enhancement of strategic alliances and informed engagement with community partners and local, regional, state, and federal government entities. Program Outcomes The Community Mediation and Resolution program is aligned with HHS Strategic Goals including: Reduced percentage of Boulder residents who experience foreclosure/eviction. Reduced percentage of Boulder residents who report health care as a significant barrier. Increased number of people eligible for accessing services, who use services. Measurements # of referrals. # of individuals accessing services. Participant satisfaction surveys. Community Mediation & Resolution Livable Housing & Human Services FY2024 Budget City of Boulder 2024 Approved Budget Page 192 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 193 Program Budget Overview Description Community Relations staff provide resources, guidance and assistance to community members experiencing discrimination or otherwise concerned with human rights. This includes enforcement of the municipal Human Rights Ordinance and the Failure to Pay Wages Ordinance, and collaborating closely with the Community Mediation and Resolution program and other HHS staff to help low-income and diverse community members resolve conflict. Staff also support the Human Relations Commission, charged with identifying and addressing human relations issues and social problems, fostering positive community relations and protecting human rights, and making social policy recommendations to City Council. Sustainability, Equity and Resilience (SER) Goals & Objectives: Healthy & Socially Thriving Objectives Prevent crime, alleviate harm, and improve quality of life for community members and visitors while minimizing disparate impacts on community members of color and considering the needs of different cultures, individuals, and community values. Fosters racial equity, inclusion, and diversity community wide. Ensures that the city is a safe, equitable, and inclusive workplace. Program Outcomes: The Community Relations Program is aligned with HHS Strategic Goals including: Increased number of people eligible for accessing services, who utilize services. Increased knowledge of human rights and equity policies. Increased knowledge among board, commission and committee members about HHS programs and impacts. Sustain or increase service capacity among community-based programs for activities for and led by people with diverse identities. Increased diversity of individuals engaging with HHS communications, on social media and other platforms. Increased percentage of public events, trainings and materials provided in a language other than English. Community Relations Healthy & Socially Thriving Housing & Human Services FY2024 Budget City of Boulder 2024 Approved Budget Page 194 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 50.0K 100.0K 150.0K 200.0K 250.0K 300.0K DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 195 Program Budget Overview Description Family Services includes the Child Care Subsidy Program (CCS), subsidies to support childcare providers in offering financial assistance to low- and lower- middle-income families for quality, affordable childcare, and Family Resource Schools (FRS), a partnership with the Boulder Valley School District (BVSD) to provide outreach, direct services and referrals for families and children to remove academic and non- academic barriers to success in five Boulder elementary schools. Family Services promotes youth leadership development and civic engagement through the Youth Opportunities Program (YOP) and the Youth Opportunities Advisory Board (YOAB), which advises the city on youth-related issues in the community. Sustainability, Equity and Resilience (SER) Goals & Objectives: Healthy & Socially Thriving Objectives Cultivates a wide range of recreational, cultural, educational, civic, and social opportunities for all people regardless of their race, ethnicity, age, gender, sexual identity, ability, or socioeconomic status. Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Fosters a collaborative, resource-rich, and thriving regional environment for business, educational, and public institutions. Program Outcomes The Family Services program is aligned with HHS Strategic Goals including: Caregiving: Reduced percentage of Boulder residents who report caregiving as a significant barrier. Employment: Increased percentage of eligible individuals who are enrolled in benefits. Inclusivity outcomes of public engagement, community safety, and belonging. Affordability outcomes regarding job knowledge and skills, increased financial knowledge and skills. Public Engagement: increased percentage of public events, trainings, and materials provided in a language other than English. Measurements Youth perspective - types and levels of engagement satisfaction with engagement. Program/organizational perspective - % increase in youth participation in leadership and engagement offerings Development of policies focused on serving youths. Youth participation in development of policies and planning. Feedback from parents, BVSD, and other youth-serving organizations. Measures associated with Keep Families Housed (as reported under Community Investments). Family Services Healthy & Socially Thriving Housing & Human Services FY2024 Budget City of Boulder 2024 Approved Budget Page 196 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M 1.5M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 197 Program Budget Overview Description Homelessness Services supports a variety of interventions to transition community members from homelessness to housing. Homelessness Services creates programming and partners with other city, regional and nonprofit agencies to provide programs addressing the needs of underserved and vulnerable community members experiencing homelessness. These activities include targeted and coordinated outreach and engagement, finding unique housing solutions for high system utilizers, mitigating of the impacts of encampments within public spaces, providing critical weather sheltering, and connecting unhoused persons with mental and behavioral health treatment. Key initiatives include support of sheltering options for people experiencing homelessness; management of a local vouchering program; creation of coordinated service hubs including a Homelessness Day Services Center and a respite center; and providing housing retention and peer support services to recently housed formerly unhoused community members. Summary of 2024 Budget Enhancements/Realignments: The 2024 Budget includes the continued investment in a new Day Services Center, including $5 million in the Governmental Capital Fund for capital contribution and $1.6 million from the General Fund in ongoing operational costs, to support daytime resource navigation and service provision to assist individuals experiencing homelessness,. Increased ongoing funding of $100,000 for targeted permanently supportive housing vouchers. These vouchers are generally used in housing high system utilizers. The local voucher program is comprised of supportive services and monthly rental assistance. There has been increased community demand to find housing solutions for people camping in public spaces, and rental costs have increased significantly. There are currently 391 people on the countywide list of people in the housing queue. Sustainability, Equity and Resilience (SER) Goals & Objectives: Livable Objectives Provides a variety of housing types with a full range of affordability. Supports community members who are unhoused or underhoused to navigate systems, programs, and services to achieve housing security. Program Outcomes Reduced returns to homelessness. Increased transition from homelessness to housing. Measurements The Adult Homelessness Dashboard tracks progress along designated outcomes, specifically including exits from housing. Progress data is also measured, including shelter bed capacity, turn-aways, etc. Regular analysis of program effectiveness, with respect to high system utilizers and other key initiatives, is regularly performed in partnership with other city departments and county partnerships. Homelessness Services Livable Housing & Human Services FY2024 Budget City of Boulder 2024 Approved Budget Page 198 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M 3.0M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 199 Program Budget Overview Description Older Adult Services (OAS) provides programs and services to adults age 60+ at the East and West Age Well Centers which include program content such as health and wellness, fitness, lifelong learning and social programs, day trips, and educational programs. Other services are resource and referral to community services, and short-term case management with financial assistance for basic needs to older adults with lower incomes. OAS is part of the Regional Aging Network which is a countywide collaboration with other governmental older adult services to plan, coordinate and evaluate services for older adults. OAS has an Age Well Advisory Committee that advises OAS staff on programs related to older adults. The West Age Well Center is the location for the congregate meal site for Boulder through Meals on Wheels Boulder’s Eat Well Café. Summary of 2024 Budget Enhancements/Realignments: $10,000 in additional grant funding for Frasier Meadows, a Boulder-based nonprofit retirement community, will support basic needs assistance and social and educational program offerings administered by the Older Adult Services program. Sustainability, Equity and Resilience (SER) Goals & Objectives: Healthy & Socially Thriving Objectives Supports the physical and mental well-being of its community members by providing public gathering places and programs to encourage social connection and prevent isolation. Supports community members who are unhoused or underhoused to navigate systems, programs, and services to achieve housing security. Supports financial security, economic opportunity, and social mobility for all people regardless of their race, ethnicity, age, gender, ability, or socioeconomic status. Program Outcomes The Older Adult Services program is aligned with HHS Strategic Goals including: Older adults experience an increase in opportunities to participate in cultural, social, and educational activities (Community Safety and Belonging). Older adults experience opportunities to increase levels of social, physical, and mental well-being (Healthcare, Food, Transportation). Older adults experience opportunities to decrease social isolation (Community Safety and Belonging, Healthcare). Measurements Unduplicated customer count. Customer satisfaction survey. # of programs offered. Older Adult Services Healthy & Socially Thriving Housing & Human Services FY2024 Budget City of Boulder 2024 Approved Budget Page 200 Program data is collected for both online and in-person programs. Data is collected through ActiveNet recreation software and surveys from Formstack, HHS has created a Dashboard that captures enrollment by activity (with associated revenue), demographics, unduplicated customer count, number of online programs, number of onsite programs, enrollment by center. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 201 2024 Budget $4,509,808 27.0 FTE Department Overview: The Human Resources (HR) Department seeks to maximize the city’s significant investment in people by fostering a culture and brand that embody our core values, and by aligning our workforce to best meet desired citywide business outcomes. This is done by providing services focused on improving the employee experience to attract, retain, and reward high performing staff at all levels of the city organization. Department Programs: Business Partnership & Operations Diversity, Equity, Inclusion HR Operations & Learning HR Technology Human Resources Strategy Payroll Talent Acquisition Total Rewards Operating Budget (FY2022-24) Human Resources 2024 Budget City of Boulder 2024 Approved Budget Page 202 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  Expenditure by Program Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M DollarsBusiness Partnership & Op… Diversity, Equity, & Inclusion HR Operations & Learning HR Technology Human Resources Strategy Payroll Talent Acquisition Total Rewards Sort A to Z  Program Overview Business Partnership & Operations Business Partnership & Operations comprises the HR Business Partners (HRBPs) team, who work collaboratively with the city’s leadership to provide people-oriented solutions based on expertise in human resources and broad-based knowledge of the city operations. HRBPs assist in strategy development for the clients they support in areas such as hiring and selection, compensation and classification, retention and talent development, and employee/labor relations. Diversity, Equity, Inclusion HR's Diversity, Equity, and Inclusion program efforts include surveying and assessing organizational awareness of equity; establishing an Inclusiveness and Diversity Plan and Toolkit; and providing training and resources on equity-related topics. HR Operations & Learning HR Operations & Learning supports employees and managers across the city and executes foundational HR transactions ensuring timely and accurate workforce administration, onboarding, and offboarding. Learning City of Boulder 2024 Approved Budget Page 203 delivers training solutions to city employees is aligned to the city’s organizational effectiveness framework. HR Technology Manages the department’s applications portfolio and the HR Information System (HRIS), provides people analytics services, and partners with Innovation & Technology to best enable HR services with technology. Human Resources Strategy HR Strategy is the HR leadership team that collaborates with employees and managers across the city to execute foundational HR transactions ensuring timely and accurate payroll, benefits, recruiting, onboarding, and offboarding. The team provides frontline customer service and triages employee issues to resolve appropriately. Payroll HR Payroll collaborates with employees and managers across the city to execute foundational HR transactions ensuring timely and accurate payroll, benefits, onboarding, and offboarding. Talent Acquisition Talent Acquisition supports all departments in attracting and hiring the best talent to meet their business objectives. Talent Acquisition partners with Total Rewards to attract talent by promoting the city’s competitive compensation, benefits, and lifestyle perks and by establishing strong employer brand awareness. Total Rewards The Total Rewards team manages the City of Boulder employee compensation and benefit programs, including benefits selection and renewal strategies, open enrollment administration, benefits, Well-Being @ Work, and compensation and classification strategies and management. Department Staffing Expenditure by Fund City of Boulder 2024 Approved Budget Page 204 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M Dollars(1100) General Sort Large to Small  City of Boulder 2024 Approved Budget Page 205 Program Budget Overview Description Business Partnership & Operations comprises the HR Business Partners (HRBPs) team, who work collaboratively with the city’s leadership to provide people-oriented solutions based on expertise in human resources and broad-based knowledge of the city operations. HRBPs assist in strategy development for the clients they support in areas such as hiring and selection, compensation and classification, retention and talent development, and employee/labor relations. This team manages the city’s negotiation strategies and processes to create union contracts with collective bargaining units: Boulder Municipal Employees Association (BMEA), International Association of Fire Fighters (IAFF) and Boulder Police Officers Association (BPOA). The team also advises employees and supervisors on contract interpretation and application. Summary of 2024 Budget Enhancements/Realignments: Budget realignment request of $46,000 from CMO General Governance to HR Business Partnership and Operations that allows for the budgeted funds to be placed in the appropriate departmental budgets which will make it easier to process contracts and invoices and increase the transparency in the available budget for all programs. Sustainability, Equity and Resilience (SER) Goals & Objectives Responsibly Governed Supports strategic decision-making with opportunities for accessible community engagement in multiple languages and timely and reliable data and analysis. Models stewardship, resilience, and sustainability of the city’s financial, human, information, and physical assets. Ensures that the city is a safe, equitable, and inclusive workplace. Program Outcomes This budget and activity will be converted to other human resources budgets and activities, beginning in 2025. Measurements This budget and activity will be converted to other human resources budgets and activities, beginning in 2025. Business Partnership & Operations Responsibly Governed Human Resources FY2024 Budget City of Boulder 2024 Approved Budget Page 206 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0K 20.0K 30.0K 40.0K 50.0K DollarsOperating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 207 Program Budget Overview Description Since 2005, the city has been committed to advancing equity within our organization and community. Today, the city's goals are achieved through HR's Diversity, Equity, and Inclusion program. The programs efforts include surveying and assessing organizational awareness of equity; establishing an Inclusiveness and Diversity Plan and Toolkit; and providing training and resources on equity-related topics. Staff also has formed partnerships with entities focusing on similar efforts to understand issues being experienced locally and to inform the city’s work. The HR program is becoming more strategic by leveraging more resources to operationalize and further advance equity into our culture. This budget for Diversity, Equity and Inclusion activities will be layered into activity and work of the various existing human resources teams. In future years (beginning 2025), the inputs, outputs and outcomes will be more clearly identified in the other budget line items and proposals. Sustainability, Equity and Resilience (SER) Goals & Objectives Responsibly Governed Builds organizational capacity for advancing racial equity by normalizing conversations about race, developing a shared understanding of institutional and structural racism, confronting oppression, and operationalizing equity strategies. Disaggregates data by race and ethnicity to ensure programs, policies, and financial decisions do not have disparate impact on historically excluded community members. Program Outcomes This budget for Diversity, Equity and Inclusion activities will be layered into activity and work of the various existing human resources teams. In future years (beginning 2025), the inputs, outputs and outcomes will be more clearly identified in the other budget line items and proposals. Measurements This budget for Diversity, Equity and Inclusion activities will be layered into activity and work of the various existing human resources teams. In future years (beginning 2025), the inputs, outputs and outcomes will be more clearly identified in the other budget line items and proposals. Diversity, Equity, Inclusion Responsibly Governed Human Resources FY2024 Budget City of Boulder 2024 Approved Budget Page 208 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0K 20.0K 2.5K 5.0K 7.5K 12.5K 15.0K 17.5K DollarsOperating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 209 Program Budget Overview Description The HR Operations & Learning team supports employees and managers across the city and executes foundational HR transactions ensuring timely and accurate workforce administration, onboarding, and offboarding. Learning delivers training solutions to city employees which are aligned with the city’s organizational effectiveness framework. The team provides customer service and triages employee issues to escalate appropriately. The team provides specific support to department leaders regarding the full spectrum of HR services, with deepest focus on manager support and development, manager foundation training support, employee performance issues, performance review and employee grievance and discipline. Sustainability, Equity and Resilience (SER) Goals & Objectives Responsibly Governed Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Models stewardship, resilience, and sustainability of the city’s financial, human, information, and physical assets. Program Outcomes Reduction in employee issues due to clarity of expectations and tools for intervention to improve employee performance Low number of need for employee data updates by managers re: structure or org, job titles, etc. (data quality) Survey new employees re: access, setup, new employee learning Employee training survey ratings (impact) Measurements # of employee transactions in system, all types and specific types (analysis). Volume of union and manager interactions related to employee performance. # of training courses, number of courses/sessions delivered, by type. Functional data reports provided within HR and to other city users. HR Operations & Learning Responsibly Governed Human Resources FY2024 Budget City of Boulder 2024 Approved Budget Page 210 Program Budget Overview Description The HR Technology team is generally focused on efficient and accurate access to systems and information for city employees. The structures of HR systems and data are built based on subject matter expertise translating business process/needs to systems setups, inputs and outputs. Through this work the city and Human Resources can create data, reports and dashboards with pertinent decision-making information related to employees and employment. This team is a core component in the partnership with Innovation & Technology/Workday Product team in development and utilization of the Workday features to best serve city employees. The team also provides expertise to planned integration to multiple systems, etc. Summary of 2024 Budget Enhancements/Realignments: One year extension of fixed-term subject matter experts - 1 FTE (Workday learning module, Workday performance review module) and reporting - 1 FTE (dashboards, static reporting, ad hoc reporting) - in 2024. This will allow the continued development of critical functions in the Workday technology and delivery of outputs related to key initiatives in the business of HR and the city. Realignment of personnel from HR Technology to IT under Workday Centralization. Sustainability, Equity and Resilience (SER) Goals & Objectives Responsibly Governed Models stewardship, resilience, and sustainability of the city’s financial, human, information, and physical assets. Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Program Outcomes Reduction in data corrections, report corrections, as related to aggregate reported data Reduction in service requests, by making self-service more robust Employee efficiency and self-sufficiency in system, via survey Measurements On-time project planning and accomplishment for city needs and system supports/functionality. # of access options for city employees to access city information, as appropriate to role. Integration to other city systems. HR Technology Responsibly Governed Human Resources FY2024 Budget City of Boulder 2024 Approved Budget Page 211 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 200.0K 400.0K 600.0K 800.0K DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 212 Program Budget Overview Description HR Strategy is the HR leadership team that collaborates with employees and managers across the city organization to lead the strategic vision of Human Resources. The HR leadership team: This decision-making group is the primary interface to leaders in the organization. Sustainability, Equity and Resilience (SER) Goals & Objectives Responsibly Governed Models stewardship, resilience, and sustainability of the city’s financial, human, information, and physical assets. Provides assurance of regulatory and policy compliance and seeks to influence other levels of government to ensure policy and regulations are equitable. Program Outcomes Manager empowerment in decision-making related to employee issues. Employee ownership of job/career growth Measurements Program expectations and tools for manager learning (toolkit and training structures for manager foundational skills). Support and engagement in employee performance, grievance (volume, outcomes). Base-line expectations for employee training/growth (updated job requirements). Provides oversight to every area and aspect of human resources program development, implementation, improvement, and response. 1. Responds to all critical issues within the city related to changes in the employee environment and unexpected concerns. 2. Acts to support culture development and consistency of employee/manager behaviors and outcomes.3. Directs labor relations and negotiations activity and support.4. Human Resources Strategy Responsibly Governed Human Resources FY2024 Budget City of Boulder 2024 Approved Budget Page 213 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 200.0K 400.0K 600.0K 800.0K 1.0M 1.2M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 214 Program Budget Overview Description HR Payroll collaborates with employees and managers across the city to execute foundational HR transactions ensuring timely and accurate payroll, benefits, onboarding, and offboarding. The team provides: Frontline customer service and triages employee issues to resolve appropriately. Outcomes of specific job classification processes and work, and support training of managers regarding good compensation practices and City of Boulder structures. Compensation structure expertise to all city positions, through market review/analysis, position review and classification, collective bargaining agreement interpretation and application. Sustainability, Equity and Resilience (SER) Goals & Objectives Responsibly Governed Provides assurance of regulatory and policy compliance and seeks to influence other levels of government to ensure policy and regulations are equitable. Models stewardship, resilience, and sustainability of the city’s financial, human, information, and physical assets. Program Outcomes Engagement and participation with finance and negotiations teams, related to compensation changes. Less frequent job description updates, due to late shifts in work/classification. Task-related training surveys, service surveys, completion surveys. Measurements Volume of job reviews to supports organization growth, change, reorganization. Quality of Structure measured by appropriate updates (error free). Frequency of analysis and application of recommendations. Payroll Responsibly Governed Human Resources FY2024 Budget City of Boulder 2024 Approved Budget Page 215 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 216 Program Budget Overview Description Beginning in late 2021, the Talent Acquisition (TA) team supports all departments in attracting and hiring the best talent to meet their business objectives. Talent Acquisition partners with Total Rewards to attract talent by promoting the city’s competitive compensation, benefits, and lifestyle perks and by establishing strong employer brand awareness. This team will assist hiring managers in determining an advertising strategy for open positions, provide the appropriate tools and resources to select the best candidates for the position, and assisting those individuals in successfully onboarding with the organization. Additionally, the TA team will be building talent pipelines by partnering with local schools and community organizations, participating in career fairs, and tracking our success rate with various recruitment websites and sources. The TA team continues to build support systems and become proactive in recruitment process step definition/standards, advance quality recruitment processes through communication, direct participation in processes, and direct candidate recruitment and sourcing. Sustainability, Equity and Resilience (SER) Goals & Objectives Responsibly Governed Models stewardship, resilience, and sustainability of the city’s financial, human, information, and physical assets. Program Outcomes Reduced short-term turnover, due to clarity in position/description/hiring. Candidate engagement in positions, candidate understanding of roles. Reduced time to fill positions, especially high-volume positions. Measurements Timeliness of supports as related to timing of vacancy (time to fill, time to engage HR to Dept). Use of recruiting tools by department leaders/hiring managers. Candidate counts, stage in recruitment process. Talent Acquisition Responsibly Governed Human Resources FY2024 Budget City of Boulder 2024 Approved Budget Page 217 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 218 Program Budget Overview Description The Total Rewards team is primarily focused on benefits and well-being, supporting all benefit plans, leaves of absence, wellness/well-being functions for the city. This is work which has potential to impact every employee, and effective process improvement and delivery is critical. The team advances specific employee supports and runs case management/personal service as issues brought to this team are personal and specific. Sustainability, Equity and Resilience (SER) Goals & Objectives Responsibly Governed Models stewardship, resilience, and sustainability of the city’s financial, human, information, and physical assets. Program Outcomes Long-term cost control of health insurance claims, other claims. Perception of a culture of health for the City of Boulder (survey). Measurements Benefit program participation #/enrollment #. Well-Being events by type (count of events, count of participation). Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K DollarsPersonnel Operating Sort By Chart of Accounts  Total Rewards Responsibly Governed Human Resources FY2024 Budget City of Boulder 2024 Approved Budget Page 219 $16,206,943 57.2 FTE Department Overview: The Innovation & Technology (IT) department enables impactful, efficient, and high-quality services for constituents and employees through operational effectiveness, innovation, and technology systems. Department Programs: Administration (Accessible & Connected) Application Support Cybersecurity and Privacy Data and Analytic Services Innovation and Digital Transformation IT Infrastructure Services IT Project Management Capital and Operating Budget (FY2022-24) Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 2.5M 5.0M 7.5M 12.5M 15.0M 17.5M DollarsPersonnel Operating Internal Services Capital Transfers Sort By Chart of Accounts  Expenditure by Program Innovation & Technology 2024 Budget City of Boulder 2024 Approved Budget Page 220 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 2.5M 5.0M 7.5M 12.5M 15.0M 17.5M DollarsAdministration (Accessible … Application Support Capital Improvement Progr… Cybersecurity & Privacy Data and Analytics Services IT Infrastructure Services IT Project Management Innovation and Digital Trans… Transfers & Cost Allocation Sort A to Z  Program Overview Administration (Accessible & Connected) Program provides overall leadership, strategic planning, and management support to IT, including financial management and administration of citywide technology funds. Application Support The Application Services program provides software support, application development, application data management, software implementation, and reporting support to both the city’s customer-facing municipal services and internal business operations. Cybersecurity & Privacy The Cyber Security group provides technology risk management, data governance and data loss prevention, security incident handling and recovery, vendor and application security assessments, enterprise-wide technology and process hardening, business continuity planning, policy development, contract assessment, and staff education. Data and Analytics Services This program provides leadership and execution of data initiatives pertaining to data governance, data infrastructure and data analytics. This program works to improve citywide data assets and to support informed decision-making. Innovation and Digital Transformation The Innovation Center of Excellence and the Digital Transformation group provides enterprise thought leadership in human-centered service design, smart city technologies, and performance management that drive new services and solutions that fundamentally improve how the organization serves the community. IT Infrastructure Services The Infrastructure Services group provides a reliable and robust data, voice, and fiber optic communications infrastructure supporting over 1,600 city employees, telephones, workstations, mobile devices, and over 350 physical and virtual servers providing voice, web, email, GIS, database, and office productivity services. IT Project Management The IT Project Management Office (PMO) specializes in meeting the city's project management, business analysis, and process improvement needs in the technology space. Six Year CIP City of Boulder 2024 Approved Budget Page 221 Visualization 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M 1.5M 1.8M DollarsComputer Replacement Governmental Capital Fund Sort Large to Small  Department Staffing Expenditure by Fund Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 2.5M 5.0M 7.5M 12.5M 15.0M 17.5M Dollars(1100) General (1300) Governmental Capit… (7300) Computer Replace… (7100) Telecommunications (3700) Capital Improvemen… Sort Large to Small  City of Boulder 2024 Approved Budget Page 222 Program Budget Overview Description Program provides overall leadership, strategic planning, and management support to IT, including financial management and administration of citywide technology funds. Sustainability, Equity and Resilience (SER) Goal area: Accessible and Connected Objectives Encourages diverse populations to connect through places of work, educational opportunities, retail, and nature to strengthen the larger community. Ensures physical and digital access to government services and public spaces. Enhances digital equity by investing in broadband infrastructure and providing relevant content on a variety of platforms to support democratic participation. Program Outcomes Management of citywide financial model to support the hardware, software, and technical services of the city. Development and implementation of multiyear IT and Innovation roadmap to support citywide needs. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  Administration Accessible & Connected Innovation & Technology FY2024 Budget City of Boulder 2024 Approved Budget Page 223 Program Budget Overview Description The Application Services program provides software support, application development, application data management, software implementation, and reporting support to both the city’s customer-facing municipal services and internal business operations. Summary of 2024 Budget Enhancements/Realignments: Staff resources have been added to form the workday product support team, including a Workday product manager and two HRIS analyst positions (3 FTEs). Sustainability, Equity and Resilience (SER) Goal area: Accessible & Connected Objectives Encourages diverse populations to connect through places of work, educational opportunities, retail, and nature to strengthen the larger community. Ensures physical and digital access to government services and public spaces. Enhances digital equity by investing in broadband infrastructure and providing relevant content on a variety of platforms to support democratic participation. Program Outcomes Digital access to government services for both internal customers and community members. Timely and responsive software support, addressing technical issues and inquiries promptly. Regular monitoring and evaluation of application usage and user feedback. Continuous exploration of emerging technologies and best practices. Uninterrupted access to services. Equitable availability and usability of digital platforms. Continuous improvement and optimization of software solutions. Accessible and connected solutions. Measurements User satisfaction ratings with applications. Efficient execution of business functions requiring technology. Reduction in the # of recurring application support issues. Adherence to Security and Compliance Standards. Reduction in support requests. Application Support Accessible & Connected Innovation & Technology FY2024 Budget City of Boulder 2024 Approved Budget Page 224 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M 3.0M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 225 Program Overview Description The Cyber Security group provides technology risk management, data governance and data loss prevention, security incident handling and recovery, vendor and application security assessments, enterprise-wide technology and process hardening, business continuity planning, policy development, contract assessment, and staff education. Sustainability, Equity and Resilience (SER) Goal area: Responsibly Governed Objectives Models stewardship, resilience, and sustainability of the city’s financial, human, information, and physical assets. Supports strategic decision-making with opportunities for accessible community engagement in multiple languages and timely and reliable data and analysis. Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Program Outcomes Robust cybersecurity measures to protect sensitive data. Compliance with privacy regulations and standards. Proactive threat detection and incident response capabilities. Training and awareness programs to promote responsible cybersecurity practices. Continual assessment and improvement of cybersecurity posture. Measurements # of cybersecurity incidents detected and resolved. Time taken to detect and respond to security incidents. % of systems and applications with up-to-date security patches and configurations. Cybersecurity & Privacy Responsibly Governed Innovation & Technology FY2024 Budget City of Boulder 2024 Approved Budget Page 226 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K 600.0K 700.0K DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 227 Program Overview Description This program provides leadership and execution of data initiatives pertaining to data governance, data infrastructure and data analytics. This program works to improve citywide data assets and to support informed decision-making. Summary of 2024 Budget Enhancements/Realignments: The 2024 Budget includes the extension of a fixed-term Public Safety Data Analyst through the end of 2024. Sustainability, Equity and Resilience (SER) Goal area: Responsibly Governed Objectives Models stewardship, resilience, and sustainability of the city’s financial, human, information, and physical assets. Supports strategic decision-making with opportunities for accessible community engagement in multiple languages and timely and reliable data and analysis. Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Program Outcomes Increased data-driven decision-making within the organization. Improved accuracy and relevance of business insights derived from data analytics. Cost savings or revenue growth achieved through data-driven initiatives. Measurements # of data analytics projects or initiatives undertaken. Data quality and completeness metrics. % of data governance and data management processes implemented. Data and Analytics Services Responsibly Governed Innovation & Technology FY2024 Budget City of Boulder 2024 Approved Budget Page 228 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M 1.5M 1.8M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 229 Program Budget Overview Description The Innovation Center of Excellence and the Digital Transformation group provides enterprise thought leadership in human-centered service design, smart city technologies, and performance management that drive new services and solutions that fundamentally improve how the organization serves the community. Sustainability, Equity and Resilience (SER) Goal area: Accessible & Connected Objectives Encourages diverse populations to connect through places of work, educational opportunities, retail, and nature to strengthen the larger community. Ensures physical and digital access to government services and public spaces. Enhances digital equity by investing in broadband infrastructure and providing relevant content on a variety of platforms to support democratic participation. Program Outcomes Promote innovation through the adoption of emerging technologies. Foster digital transformation to enhance government services. Collaboration and partnership with external stakeholders for innovative solutions. Continuous improvement and adaptation of digital platforms to meet evolving needs. Measurements # of innovative projects initiated and completed. % of implemented digital transformation initiatives across the organization. Adoption rates of new digital tools or technologies. Cost savings or revenue generation achieved through digital transformation initiatives. Improved customer experience and satisfaction. Innovation & Digital Transformation Accessible & Connected Innovation & Technology FY2024 Budget City of Boulder 2024 Approved Budget Page 230 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K 600.0K DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 231 Program Budget Overview Description The Infrastructure Services group provides a reliable and robust data, voice, and fiber optic communications infrastructure supporting over 1,600 city employees, telephones, workstations, mobile devices, and over 350 physical and virtual servers providing voice, web, email, GIS, database, and office productivity services. Infrastructure Services also takes a leadership role in the research, selection, and implementation of new devices, Internet of Things, server, storage, managed cloud services, and telecommunication technologies to help improve city services now and in the future. Summary of 2024 Budget Enhancements/Realignments: Ongoing funding for Software Maintenance has been added for Service Now, the city’s internal service management tool. Sustainability, Equity and Resilience (SER) Goal area: Responsibly Governed Objectives Provides highly reliable infrastructure. Ensures physical and digital access to government services and public spaces. Enhances digital equity by investing in broadband infrastructure. Program Outcomes Digital access to government services for both internal customers and community members. Timely and responsive support, addressing technical issues and inquiries promptly. Regular monitoring and evaluation of hardware and cloud services. Continuous exploration of emerging technologies and best practices. Uninterrupted access to services. Equitable availability and usability of digital platforms. Continuous improvement and optimization of solutions. Measurements Reliable connectivity. Reduced downtime. Incident resolution time. Customer satisfaction. Mean Time Between Failures. Infrastructure Services Responsibly Governed Innovation & Technology FY2024 Budget City of Boulder 2024 Approved Budget Page 232 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M 5.0M 6.0M 7.0M 8.0M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 233 Program Budget Overview Description The IT Project Management Office (PMO) specializes in meeting the city's project management, business analysis, and process improvement needs in the technology space. Sustainability, Equity and Resilience (SER) Goal area: Responsibly Governed Objectives Models stewardship, resilience, and sustainability of the city’s financial, human, information, and physical assets. Supports strategic decision-making with opportunities for accessible community engagement in multiple languages and timely and reliable data and analysis. Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Program Outcomes Effective governance and oversight of IT projects. Adherence to project timelines, budgets, and quality standards. Stakeholder engagement and collaboration throughout the project lifecycle. Risk management and mitigation strategies. Transparent communication and reporting on project progress. Measurements # of projects successfully completed within budget and on schedule. Increased project success rates. Improved project governance and risk management. Enhanced organizational agility and adaptability to change through effective project management practices. IT Project Management Responsibly Governed Innovation & Technology FY2024 Budget City of Boulder 2024 Approved Budget Page 234 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K 600.0K 700.0K DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 235 2024 Budget $2,650,215 18.35 FTE Department Overview: The Municipal Court Department provides an accessible, efficient, and impartial forum for all participants in cases involving municipal ordinance violations; adjudicates cases consistent with the law, the needs of the individual, and the community’s values; and promotes public trust in both the justice system and local government. Department Programs: Administration (Safe) Adjudication Case Management Operating Budget (FY2022-24) Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  Expenditure by Program Municipal Court 2024 Budget City of Boulder 2024 Approved Budget Page 236 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M DollarsAdjudication Administration (Safe) Case Management Sort A to Z  Program Overview Administration (Safe) Court Administration is responsible for achieving department goals and objectives; managing budgetary and financial information; assuring adherence to policies and regulations; and leading, developing, and supervising court staff. Adjudication Adjudication consists of judges presiding over court sessions with animal, general, parking, photo radar, photo red light, traffic violations, administrative and civil hearings. Staff manage case flow in and out of the courtroom and set court dates. Case Management Includes scheduling, payment processing, database management, collections, and other non-compliance actions. Probation staff monitor compliance with court orders and process cases for defendants at Boulder County jail. Department Staffing Expenditure by Fund City of Boulder 2024 Approved Budget Page 237 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M Dollars(1100) General Sort Large to Small  City of Boulder 2024 Approved Budget Page 238 Program Budget Overview Description Court Administration is responsible for achieving department goals and objectives, managing budgetary and financial information, assuring adherence to policies and regulations, and leading, developing, and supervising court staff. Staffing includes the court administrator, a deputy court administrator, a court data analyst, a budget analyst, and administrative support. The Administration program leverages partnerships and encourages shared community responsibility to keep Boulder safe by meeting regularly with internal and external partners to coordinate approaches to address various community concerns. An example is Boulder Municipal Court partnership with Colorado University. At the beginning of each academic year, the court works closely with Boulder Police, Colorado University Police, and Colorado University Restorative Justice to coordinate to deter underage drinking and marijuana use through increased enforcement and education. The Administration program provides physical and digital access to government services and public spaces by ensuring all court transactions are available in both English and Spanish, by providing both in-person and virtual options for hearings, providing access to view all court proceedings on YouTube, by ensuring the public space is compliant with the Americans with Disabilities Act, and by providing clear signage to help direct customers in court areas. The Administration program assures regulatory and policy compliance and seeks to influence other levels of government to ensure policy and regulations are equitable by regularly meeting with local, state, and national professional court groups. Administrative team members have been presenters and panel participants in national meetings and conferences. The Administration will use the National Association of Court Management’s CORE® curriculum to promote practices in court management. Summary of 2024 Budget Enhancements/Realignments: One-time realignment of $9,000 of non-personnel expenses. The realignment of the programs structure will support the strategic leadership plan. In 2023, the court was restructured to build the capacity for leadership to participate in strategic planning and to provide direct technical aid for frontline staff. The court identified a need for internal technical support and centralized administrative support. We filled the technical support need by moving 1 FTE from Adjudication to Administration. This change was timely since three of the four legal databases are new to the court. The Nonpersonnel Expenses (NPE) of these transfers is reflected in the line-item realignments for 2024, with some realignments also including base increases and contract increases. In 2024, we will address the need for administrative support by moving 1 FTE from Case Management to Administration. We expect this position to aid the court’s strategic plans by coordinating meetings, tracking strategic goals, following up with those assigned action items, and providing general office support. We will also provide leadership training and subsequent travel to new supervisors. These adjustments will allow the Administration to develop one-year, three-year, and five-year Administration Safe Municipal Court FY2024 Budget City of Boulder 2024 Approved Budget Page 239 strategic plan with the intended outcome of better personnel management and financial management of resources. Sustainability, Equity and Resilience (SER) Goals & Objectives Safe Leverages partnerships and encourages shared community responsibility to keep Boulder safe. Program Outcomes Assures regulatory and policy compliance and seeks to influence other levels of government to ensure policy and regulations are equitable by regularly meeting with local, state, and national professional court groups Measurements # of meetings with partnering agencies centered on CU students. # of number of Americans with Disabilities Act requests. # of community court hearings. # of Zoom hearings held. # of jail sessions held. # of translators used. # of texts sent. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 240 Program Budget Overview Description Adjudication consists of all court functions that occur in the courtroom. Judges preside over court sessions with animal, general, parking, photo radar, photo red light, traffic violations, and selected administrative and civil hearings. The Adjudication program leverages partnerships and encourages shared community responsibility to keep Boulder safe. The Minor in Possession program and Colorado University Restorative Justice program work in coordination to use education to deter the underage use of marijuana and alcohol by directing sanctions for criminal behavior. The sanctions encourage the participants to engage in conversation and instruction on how their behaviors impact themselves and the community in which they live. The Community Court program uses sanctions to encourage unhoused community members to engage in services for housing, mental health treatment, and substance abuse treatment. To accomplish this, the Boulder Municipal Court has partnered with Naropa University and several community nonprofits such as Harvest of Hope, Coordinated Entry, the Boulder Shelter for the Homeless, and Focus Reentry, in addition to others. The Adjudication program furthers the city's interests by developing and enhancing strategic alliances and informed engagement with community partners and local, regional, state, and federal government entities. The judges participate in local, state and national associations that keep them informed of current trends in the criminal justice system. The presiding judge works closely with local non-profits to ensure resources that match the needs of those sanctioned in the court. Summary of 2024 Budget Enhancements/Realignments: One-time realignment of $33,000 of non-personnel expenses. The realignment of the programs structure will support the strategic leadership plan. In 2023, the court was restructured to build leadership capacity, create a layer of supervisors, and provide aid for frontline staff. In that process, we recognized the type of work performed by 2 FTEs in Adjudication would more appropriately fit into our other programs. Therefore, we moved one FTE from Adjudication to Case Management and the other FTE from Adjudication to Administration. The NPE of these transfers is reflected in the line-item realignments for 2024, with some realignments also including base increases and contract increases. Mid-year 2023, the presiding judge retired. The newly appointed interim judge will keep existing partnerships and processes in place until the city hires the new presiding judge. The National Association for Court Management has provided CORE® values that will aid the new judge in directing adjudication toward best practices. Ongoing reduction of $2,000 due to favorable contract expense changes. Sustainability, Equity and Resilience (SER) Goals & Objectives: Safe Leverages partnerships and encourages shared community responsibility to keep Boulder safe. Adjudication Safe Municipal Court FY2024 Budget City of Boulder 2024 Approved Budget Page 241 Program Outcomes Develops and enhances strategic alliances and informed engagement with community partners and local, regional, state, and federal government entities. Measurements # of cases with community court sanctions and their compliance rate. # of cases referred to Colorado University Restorative Justice. # of cases referred for treatment with Minor in Possession. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 242 Program Budget Overview Description The Case Management program enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. The court provides phone, in-person, and digital information on navigating the municipal court system in English and Spanish. Court processes are evaluated and refined to ensure efficiency in case flow. Customer service and procedural fairness are central to all court/public interactions. The Case Management program leverages partnerships and encourages shared community responsibility to keep Boulder safe. Probation and navigation staff partner with local nonprofits to provide support and services designed to discourage continued criminal activity through education and assistance with basic needs. The Case Management program supports community members who are unhoused or under-housed to navigate systems, programs, and services to achieve housing security. Community Court conducts hearing at the places that unhoused community members often go, such as Harvest of Hope. The mobile court style helps to resolve current municipal court cases and assists in connecting participants with housing resources. Navigators work with unhoused individuals to get them document ready for housing by using court sanctions to encourage participants. In addition, they advocate for participants within the social service system by attending meetings, case conferencing for housing resources, and supporting them through the housing process and beyond. Summary of 2024 Budget Enhancements/Realignments: One-time $34,000 realignment of non-personnel expenses (NPE). In 2023, the court was restructured to build leadership capacity, create a layer of supervisors, and provide aid for frontline staff. We removed one FTE from the Case Management program to the Administration program. This change addressed the technical support needs of the court. Two new supervisor positions were added to the Case Management program. The supervisors will coach and encourage frontline staff and monitor processes to ensure efficiency and compliance with procedural fairness standards. The NPE of all transfers is reflected in the line-item realignments for 2024. In September 2023, a federal grant will no longer fund the Community Court program. City Council was aware of the end of the funding and approved city funds to continue its financing as ongoing. However, for budgetary reasons, the funds were added as one-time funding. For 2024, we transferred one FTE from Adjudication to Case Management. This change better supports frontline staff. The NPE of this transfer is reflected in the line-item realignments for 2024. One-time $46,000 enhancement for Community Court expenses. The court is re-requesting ongoing funding for the Community Court program. The amount requested is less than in previous years. This is due to changes in the program direction and for better-negotiated contracts. The intended outcome of the Community Court program is to increase the community’s feeling of safety and security. The program’s design is to increase compliance with alternative judicial sanctions and promote individual accountability. The most important performance indicator will be how well we assist the most vulnerable and service- resistant violators in preparing for, accessing, and maintaining housing. Finally, the program reduces barriers to attending court and, as a result, will decrease warrants issued for failure to appear. For 2024, Case Management Safe Municipal Court FY2024 Budget City of Boulder 2024 Approved Budget Page 243 we transferred one FTE from Adjudication to Case Management. This change will better support frontline staff. The Nonpersonnel Expense (NPE) of this transfer is reflected in the line-item realignments for 2024. The new supervisors will receive training to provide a solid foundation for managing staff and workflow. In addition, there are base contract increases to maintain continued Municipal Court operations including credit card processing charges and building rent. Ongoing reduction of $18,000 in Case Management operating expenses due to favorable contract changes. Sustainability, Equity and Resilience (SER) Goals & Objectives Safe Leverages partnerships and encourages shared community responsibility to keep Boulder safe. Program Outcomes Provide support and services designed to discourage continued criminal activity through education and assistance with basic needs. Measurements # of meetings participants attended with partnering agencies. Homeless and non-homeless compliance rates. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M 1.5M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 244 2024 Budget $40,395,547 145.6 FTE Department Overview: The Open Space & Mountain Parks Department (OSMP) preserves and protects the natural environment and land resources that characterize Boulder. The department fosters appreciation and uses that to sustain the natural values of the land for current and future generations. Department Programs: Administration (Environmentally Sustainable) Community & Partnerships Resources & Stewardship Trails & Facilities Capital and Operating Budget (FY2022-24) Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 5.0M 10.0M 15.0M 20.0M 25.0M 30.0M 35.0M 40.0M DollarsPersonnel Operating Internal Services Debt Service Capital Transfers Sort By Chart of Accounts  Expenditure by Program Open Space & Mountain Parks 2024 Budget City of Boulder 2024 Approved Budget Page 245 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 5.0M 10.0M 15.0M 20.0M 25.0M 30.0M 35.0M 40.0M DollarsAdministration (Environme… Capital Improvement Progr… Debt Service OSMP Community & Partn… Resources & Stewardship Trails & Facilities Transfers & Cost Allocation Sort A to Z  Program Overview Administration (Environmentally Sustainable) Administration in Open Space and Mountain Parks consists of the Office of the Director and Central Services division. The OSMP Director’s Team ensures strategic alignment of OSMP projects with the department’s mission and priorities, including implementation of the Master Plan and focus on strategic enhancements like equity, climate resilience, and presence on the land. This workgroup includes the director, deputy directors, the Science and Climate Resilience manager, and the community relations coordinator. The Central Services division supports the daily internal operations of the department. This division offers real estate, information resources, and business services, including acquisition of land interests, addressing real-estate related matters, and management of easement requests; management of data, geographic information systems, and web content; and preparation, analysis, and management of the OSMP budget and related financial systems. Community & Partnerships The Community Connections & Partnerships division engages community members around the mission and vision of OSMP. This division coordinates public-facing community efforts in planning, education and outreach, and Ranger services, including development of the OSMP Master Plan; Trail Study Area and other system plans; volunteer projects and services, as well as the Junior Ranger Program; and visitor engagement, emergency response, and law enforcement. Resources & Stewardship The Resources & Stewardship division enhances Boulder’s natural environment by protecting its ecological, agricultural, cultural, and water assets. This workgroup contains expertise in natural resource management, ecological systems, and recreation and cultural stewardship, including preservation and restoration of ecological, agricultural, water, historical, and cultural resources; tracking and monitoring of the variety of systems across OSMP; and research around visitor use and impacts. Trails & Facilities The Trails & Facilities division supports the design, construction, and maintenance of OSMP’s physical assets. This workgroup is responsible for maintaining OSMP’s trails network, signs, trailheads, and other access points; office buildings and other structures across the open space system; and the department’s equipment and vehicle assets. Six Year CIP City of Boulder 2024 Approved Budget Page 246 Visualization 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M 5.0M 6.0M 7.0M DollarsOpen Space Sort Large to Small  Department Staffing Expenditure by Fund Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 5.0M 10.0M 15.0M 20.0M 25.0M 30.0M 35.0M 40.0M Dollars(2500) Open Space (2110) Lottery Sort Large to Small  City of Boulder 2024 Approved Budget Page 247 Program Budget Overview Description Administration in Open Space and Mountain Parks consists of the Office of the Director and Central Services division. The OSMP Director’s Team ensures strategic alignment of OSMP projects with the department’s mission and priorities, including implementation of the Master Plan and focus on strategic enhancements like equity, climate resilience, and presence on the land. This workgroup includes the director, deputy directors, the Science and Climate Resilience manager, and the community relations coordinator. The Central Services division supports the daily internal operations of the department. This division offers real estate, information resources, and business services, including acquisition of land interests, addressing real-estate related matters, and management of easement requests; management of data, geographic information systems, and web content; and preparation, analysis, and management of the OSMP budget and related financial systems. Summary of 2024 Budget Enhancements/Realignments: The 2024 Budget includes the restoration of funding for strategic enhancements across the department, including climate projects, racial equity initiatives, and staff training and development. Budget increases in this program predominantly support the appropriation from reserves for pay period 27 expenses. This covers the salary and benefits cost for all OSMP staff. Sustainability, Equity and Resilience (SER) Goal area: Environmentally Sustainable Objectives Accelerates progress towards the community's ambitious climate and energy goals through a culture of shared environmental stewardship across Boulder. Provides affordable programming to diverse populations to increase access to and participation in local climate actions. Supports the natural environment and its ecosystems so they are better able to resist damage and recover quickly. Program Outcomes Implement the OSMP Master Plan's 46 strategies. Enhance communication with visitors. Address the global climate crisis here and now. Understand total cost of system management. Take care of what we have. Invest in workforce development and operational needs. Measurements Measurements for the program incorporate guidance from the OSMP Master Plan and continue to be evaluated for alignment with program outcomes and SER objectives. Administration Environmentally Sustainable Open Space & Mountain Parks FY 2024 Budget City of Boulder 2024 Approved Budget Page 248 Foster discovery, enjoyment and stewardship through a coordinated effort to enhance signs, communications and media that incorporate effective design, messaging and languages for a range of audiences as well as increasing ranger and volunteer presence on the system to welcome and inform visitors. For the benefit of natural ecosystems and future generations, exhibit environmental leadership by taking immediate, targeted and unified action in response to ecosystem changes that the global climate crisis will bring about. Adopt or create models to understand the total value and cost of managing the OSMP system and its many diverse assets, including impact and investment tracking for upfront and ongoing costs regarding land management, agriculture, trails and other infrastructure. Focus capital investments on retaining the health of ecosystems on OSMP properties, as well as maintenance of existing trails, amenities and agricultural infrastructure. To provide effective management of the OSMP system over time, maintain a team-oriented workforce that benefits from experience and ongoing training and is equipped with adequate resources to meet the expectations of the community. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M 5.0M 6.0M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 249 Program Budget Overview Description The OSMP Community & Partnerships division engages community members around the mission and vision of OSMP. This division coordinates public-facing community efforts in planning, education and outreach, and Ranger services, including development of the OSMP Master Plan; Trail Study Area and other system plans; volunteer projects and services, as well as the Junior Ranger Program; and visitor engagement, emergency response, and law enforcement. Summary of 2024 Budget Enhancements/Realignments: The 2024 Budget includes the conversion of six positions from temporary to standard year-round roles. The seasonal and temporary workforce is critical to work plan accomplishment and service delivery across land management functions, and some seasonal and temporary positions have shifted over time to become standard FTE as business needs shift. Three of the six position conversions support the Ranger program and will help the department accomplish its priority of increasing Ranger presence on the land. Two of the positions support OSMP and city equity initiatives and focus on increased bilingual programming in the Education and Outreach workgroup and accelerated equity programming and recruitment of Latinx youth in the Junior Ranger workgroup. Non-personnel dollars support community partnership initiatives, including increased funding for the Bridge House Ready to Work and Growing Up Boulder partnerships. Sustainability, Equity and Resilience (SER) Goal area: Environmentally Sustainable Objectives Accelerates progress towards the community’s ambitious climate and energy goals through a culture of shared environmental stewardship across Boulder. Provides affordable programming to diverse populations to increase access to and participation in local climate actions. Program Outcomes Heighten community understanding of land management efforts. Cultivate leaders in stewardship. Connect youth to the outdoors. Welcome diverse backgrounds and abilities. Update planning framework. Enhance communication with visitors. Measurements Measurements for the program incorporate guidance from the OSMP Master Plan and continue to be evaluated for alignment with program outcomes and SER objectives. Connect communities and neighbors to the land and heighten understanding of OSMP management, inspiring involvement and stewardship. OSMP Community & Partnerships Environmentally Sustainable Open Space & Mountain Parks FY 2024 Budget City of Boulder 2024 Approved Budget Page 250 Advance skill-building and training for volunteers and stewards through expanded mentorship and leadership opportunities that increase OSMP’s capacity to address needs and support career development in open space management. Measures also include volunteer participation rates and satisfaction feedback. Job skills development and ensure youth get outside more by offering a continuum of educational and service-learning opportunities that fosters youth interest, competence and confidence in enjoying and conserving nature. Foster discovery, enjoyment, safety and stewardship though a coordinated outreach effort including programming and presence on the system to welcome, engage and inform visitors across the system. Refine OSMP planning methods and products to better inform and prioritize the efficient use of limited funding. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 250.0K 500.0K 750.0K 1.0M 1.3M 1.5M 1.8M 2.0M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 251 Program Budget Overview Description The Resources & Stewardship division enhances Boulder’s natural environment by protecting its ecological, agricultural, cultural, and water assets. This workgroup contains expertise in natural resource management, ecological systems, and recreation and cultural stewardship, including preservation and restoration of ecological, agricultural, water, historical, and cultural resources; tracking and monitoring of the variety of systems across OSMP; and research around visitor use and impacts. Summary of 2024 Budget Enhancements/Realignments: The 2024 Budget includes enhancements to make progress on several Tier One Master Plan priorities for the department. The Climate Tax funded positions in 2023 with a focus on fire mitigation strategies and fuel mitigation will become part of the ongoing budget in the Open Space Fund to support climate goals. Enhancements will support the shift of the Preferred Alternative for Prairie Dog Management and Soil Health on Irrigated Agricultural Land from a pilot program to an ongoing part of the department’s budget, which involves moving funding for agricultural land restoration positions tied to the program from the CIP to the operating budget. Positions in this program work across the system on both leased and unleased agricultural lands to improve soil health, restore vegetation, increase irrigation efficiency, and address deferred maintenance. Finally, enhanced projects will fund weed management and wetland restoration to support critical ecology work in the department. Beginning in 2024, several project costs will shift from the Capital Improvement Program (CIP) to ongoing parts of the department’s budget. The CIP typically funds discrete, short-term projects. Work that will shift from the CIP to operating budget supports the important ongoing work required to protect and maintain the open space system. These projects include ecological monitoring and maintenance, restoration of native vegetation along South Boulder and Boulder Creeks, and construction and maintenance of agricultural fencing. Sustainability, Equity and Resilience (SER) Goal area: Environmentally Sustainable Objectives Supports the natural environment and its ecosystems so they are better able to resist damage and recover quickly. Accelerates progress towards the community's ambitious climate and energy goals through a culture of shared environmental stewardship across Boulder. Ensures the efficient use of natural resources in a manner that does not deplete them over time while reducing the proliferation of non-reusable materials, toxins, and hazardous products. Provides affordable programming to diverse populations to increase access to and participation in local climate actions. Program Outcomes Reduce maintenance backlog for agriculture and water infrastructure. Preserve and protect Boulder's cultural heritage. Resources & Stewardship Environmentally Sustainable Open Space & Mountain Parks FY 2024 Budget City of Boulder 2024 Approved Budget Page 252 Preserve and restore important habitat blocks and corridors. Assess and manage increasing visitation. Control invasive species. Measurements Measurements for the program incorporate guidance from the OSMP Master Plan and continue to be evaluated for alignment with program outcomes and SER objectives. Focus investments on maintaining and improving existing agricultural infrastructure to standards – both water-related and structural. Complete and maintain a cultural resource inventory and management plan to improve the protection of cultural resources and landscapes and to connect all people with Boulder’s past. Sustain, enhance, connect and restore habitat blocks with high ecological value and potential through conservation practices. Continue to honor a diverse range of passive recreation opportunities that respect the unique character and history of the Boulder community and its surrounding open space lands, providing fun and memorable experiences. Continue implementing measures from approved plans to mitigate impacts of increasing visitation in specific locations, while also updating the systemwide visitor use management plan to generate and implement ideas for understanding and addressing visitation growth throughout the system and to nurture stewardship and enjoyable visitor experiences. Prioritize management and control of species that have severe and/or widespread impacts, particularly those that are non-native and most likely to be controlled. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M 5.0M 6.0M 7.0M 8.0M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 253 Program Budget Overview Description The Trails & Facilities division supports the design, construction, and maintenance of OSMP’s physical assets. This workgroup is responsible for maintaining OSMP’s trails network, signs, trailheads, and other access points; office buildings and other structures across the open space system; and the department’s equipment and vehicle assets. Summary of 2024 Budget Enhancements/Realignments: The 2024 Budget includes enhancements to make progress on several Tier One Master Plan priorities for the department. First, additional dollars will support the shift of the Undesignated Trail Program from a pilot to an ongoing part of the department’s budget. Positions in this program support trail maintenance and ecological restoration related to undesignated trails on the open space system. Next, enhancements will make progress on reducing the trail maintenance backlog. Funding to convert signs and trail maintenance positions from temporary to standard year-round roles will address the need for ongoing maintenance support across the system. Beginning in 2024, several project costs will shift from the Capital Improvement Program (CIP) to ongoing parts of the department’s budget. The CIP typically funds discrete, short-term projects. Work that will shift from the CIP to operating budget supports the important ongoing work required to protect and maintain the open space system. These projects include trail maintenance, signs maintenance, hiring of youth corps and contracted crews for trails projects, and road and parking area repairs. Sustainability, Equity and Resilience (SER) Goal area: Healthy & Socially Thriving Objectives Cultivates a wide range of recreational, cultural, educational, civic, and social opportunities for all people regardless of their race, ethnicity, age, gender, sexual identity, ability, or socioeconomic status. Supports the physical and mental well-being of its community members by providing public gathering places and programs to encourage social connection and prevent isolation. Program Outcomes Take care of what we have. Provide welcoming and inspiring visitor facilities and services. Enhance communication with visitors. Reduce trail maintenance backlog. Measurements Measurements for the program incorporate guidance from the OSMP Master Plan and continue to be evaluated for alignment with program outcomes and SER objectives. Focus capital investments on retaining the health of ecosystems on OSMP properties, as well as maintenance of existing trails, amenities and agricultural infrastructure. Trails & Facilities Healthy & Socially Thriving Open Space & Mountain Parks FY 2024 Budget City of Boulder 2024 Approved Budget Page 254 For a range of visitor demographics, continue to provide and improve welcoming, sustainable and accessible trailheads and facilities that lay lightly on the land and inspire understanding of the surrounding landscape, such as the Ranger Cottage, Flagstaff Nature Center, Panorama Point, and other gathering areas or viewpoints. Foster discovery, enjoyment and stewardship through a coordinated effort to enhance signs, communications and media that incorporate effective design, messaging and languages for a range of audiences as well as increasing ranger and volunteer presence on the system to welcome and inform visitors. Using a prioritized, life-cycle approach to improving the condition of OSMP’s diverse portfolio of historic and modern trails, develop and implement a maintenance approach to fix immediate needs and identify what is needed to manage the trail network long-term. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M 5.0M 6.0M 7.0M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 255 Parks & Recreation 2024 Budget City of Boulder 2024 Approved Budget Page 256 2024 Budget $44,719,257 151.5 FTE Department Overview: Boulder Parks and Recreation (BPR) promotes the health and well-being of the entire Boulder community by collaboratively providing high-quality parks, facilities, and programs. This mission will be accomplished through sustainable practices, partnerships, continuous improvement and a focus on the common good, service excellence and with health at the core of all we do. BPR staff manage over 1,800 acres of urban parkland. They also oversee three recreation centers, five pools, the Boulder Reservoir, Flatirons Golf Course, and the Pearl Street Mall. A sampling of programming includes aquatics, art, sports, therapeutic recreation, wellness, camps, and youth outreach. The adopted 2022 BPR Plan guides operations for the next 5-7 years. 2024 will focus on implementing key initiatives and goals identified within the 2022 BPR Plan and in alignment with citywide goals outlined in the Sustainability, Resilience and Equity (SER) Framework. The 2024 budget focuses money where it will have the most impact. It supports program growth for recreation in growing areas, addresses cost escalation and provides funding for prioritized maintenance projects and equipment replacement across the system to support ‘Taking Care of What We Have’. The budget creates more clear connections to citywide goals to achieve a Healthy and Socially Thriving Community - with a focus on advancing equity by responding to input from Community Connectors-in-Residence and utilizing the Racial Equity Instrument to understand who benefits and who is impacted by funding and policy decisions. BPR's budget supports: Access to safe and welcoming parks and facilities. Promotes access for historically excluded community members. Higher investment in taking care of parks and facilities so that they last longer and can support more play. Department Programs: Administration (Responsibly Governed) Community Building & Partnership Planning & Ecological Services City of Boulder 2024 Approved Budget Page 257 Recreation & Park Operations Capital and Operating Budget (FY2022-24) Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 20.0M 30.0M 40.0M DollarsPersonnel Operating Internal Services Capital Transfers Sort By Chart of Accounts  Expenditure by Program Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 20.0M 30.0M 40.0M DollarsAdministration (Healthy & … Capital Improvement Progr… Community Building & Part… Planning & Ecological Servi… Recreation & Park Operatio… Transfers & Cost Allocation Sort A to Z  Program Overview The department programs include seven service areas organized to achieve the department’s mission of promoting health and well-being most effectively. These service areas are described within each program. Administration (Responsibly Governed) Administration for the department includes the department leadership, department-wide finance, marketing, communications, information technology, staff training and development, business planning and process improvement analysis. These teams work closely with city Finance, Human Resources and IT staff to support operations. Community Building & Partnership City of Boulder 2024 Approved Budget Page 258 The Community Building & Partnership team provides camps, EXPAND, Youth Services Initiative (YSI) and other recreation programming for people with disabilities and low-income families and volunteer efforts. This includes: targeted outreach to increase awareness of public recreation programming for those from underrepresented communities as well as individuals with disabilities and coordinating system-wide volunteer efforts; and partnerships to build alternate funding to achieve community goals. Planning & Ecological Services The Planning program area manages capital project planning, design and construction, and twelve historic and cultural resources. This team leads asset management and park renovation projects, and community engagement related to planning efforts. The Natural Resources team manages urban forestry, natural lands and leads the Urban Park Ranger Program. Recreation & Park Operations The Operations team performs the day-to-day management of facilities and public spaces. Within the program, there are three service areas which includes Urban Parks, Recreation and Regional Facilities. Urban Parks is responsible for the operations and maintenance of urban park land (including 55 developed parks). Recreation focuses on the operations of recreation centers and outdoor pools along with sports operations, health and wellness, aquatics and general recreation programming. Regional Facilities operates and programs the Boulder Reservoir, Flatirons Golf Course and Valmont City Park. Six Year CIP Visualization 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Fiscal Year 0.0 10.0M 2.5M 5.0M 7.5M 12.5M 15.0M 17.5M DollarsCapital Improvement CCS Permanent Parks & Recrea… .25 Cent Sales Tax Lottery Capital Development Bldr Junction Cap Imprvmt Sort Large to Small  Department Staffing City of Boulder 2024 Approved Budget Page 259 Expenditure by Fund Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 20.0M 30.0M 40.0M Dollars(2300) Recreation Activity (2180) .25 Cent Sales Tax (1100) General (3300) Permanent Parks & … (2110) Lottery (3500) Bldr Junction Cap I… (2100) Capital Development (3700) Capital Improvemen… (1300) Governmental Capit… Sort Large to Small  City of Boulder 2024 Approved Budget Page 260 Program Budget Overview Description Administration for the department includes the department leadership. administration also includes department-wide finance, marketing, communications, information technology, staff training and development, business planning and process improvement analysis. These teams work closely with city Finance, Human Resources and IT staff to support operations. Summary of 2024 Budget Enhancements/Realignments: The 2024 Budget supports desired outcomes and objectives and allows for staff to attend beneficial training to pursue the Commission for Accreditation of Park and Recreation Agencies (CAPRA) national accreditation. Enhanced one-time funding of $65,000 in 2024 provides the resources to strategically support the department’s efforts towards accreditation. Sustainability, Equity and Resilience (SER) Goals & Objectives: Responsibly Governed Objectives Models stewardship, resilience, and sustainability of the city's financial, human, information, and physical assets. Ensures that the city is a safe, equitable, and inclusive workplace. Builds organizational capacity for advancing racial equity by normalizing conversations about race, developing a shared understanding of institutional and structural racism, confronting oppression, and operationalizing equity strategies. Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Program Outcomes Qualified staff provide leadership to achieve 2022 BPR Plan initiatives and goals and incorporate strategic city-wide initiatives such as of the Sustainability, Equity and Resilience (SER) Framework and Racial Equity Tool into daily work. Demonstrate a commitment to employee recruitment and retention that produces an expert, informed workforce with institutional knowledge; make the City of Boulder an employer of choice. Deliver consistent operations and procedures as promised to staff and the public with a Parks & Recreation agency that is accredited in accordance with national industry standards. Measurements We are or will be measuring progress toward outcome in the following ways, with examples of such measurements listed where currently available: Completion of the goals and initiatives identified in the 2022 BPR Plan indicates progress on strategic priorities, above and beyond the day-to-day operational work completed by the department. Administration Responsibly Governed Parks and Recreation FY2024 Budget City of Boulder 2024 Approved Budget Page 261 Percentage of staff turnover/average tenure indicates a positive work culture and sustainable staffing. Participation in facilities and registered programs with inclusion across demographics reflects sufficient capacity of operational staff, as well as the alignment of programs and spaces with the needs and desires of our community. CAPRA standards met indicates the department’s progress on achieving accreditation, which recognizes thoughtful policies and procedures implemented by a high-performing organization. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 262 Program Budget Overview Description The Community Building & Partnership team provides camps, EXPAND, Youth Services Initiative (YSI) and other recreation programming for people with disabilities and low-income families and volunteer efforts. This includes: targeted outreach to increase awareness of public recreation programming for those from underrepresented communities as well as individuals with disabilities, and coordinating system-wide volunteer efforts; and partnerships to build alternate funding to achieve community goals. Summary of 2024 Budget Enhancements/Realignments: The 2024 Budget provides adequate resources for non-standard staffing levels for the department’s community programs. The increased funding of approximately $63,000 allows for BPR to create and maintain programming for our youth, teens, and those with disabilities. It also allows for enhanced community connections through volunteerism and activate parks through art, cultural and social community events. Sustainability, Equity and Resilience (SER) Goals & Objectives: Healthy & Socially Thriving Objectives Cultivates a wide range of recreational, cultural, educational, civic, and social opportunities for all people regardless of their race, ethnicity, age, gender, sexual identity, ability, or socioeconomic status. Supports the physical and mental well-being of its community members by providing public gathering places and programs to encourage social connection and prevent isolation. Fosters racial equity, inclusion, and diversity community wide. Program Outcomes Secure alternate funding sources to close funding gaps minimizing impacts to providing services and community benefit programming. Community members are included and have a sense of belonging across the recreational, cultural, and social spheres. There is increased volunteerism, interest and sense of ownership and engagement within the community which will allow for sufficient staff capacity to address other needs. A strong foundation of self-esteem, social skills, health, and well-being for people with disabilities. Youth and teen will have physical and mental health and spiritual benefits throughout life and display positive behavior in their community. Measurements We are or will be measuring progress toward outcome in the following ways, with examples of such measurements listed where currently available: Total financial contributions from donations, philanthropy and grants indicates the offset provided against traditional funding sources (and thus greater resilience and sustainability). Community Building & Partnership Healthy & Socially Thriving Parks and Recreation FY2024 Budget City of Boulder 2024 Approved Budget Page 263 Participation in special events, as well as the total number of events offered, help to measure activation of public spaces. The number, frequency, and dollar value of volunteer contributions show savings of city staff time as well as additional work completed beyond what staff can achieve. Total participation in community benefit programming and visits to our facilities indicate engagement from the community and use of these beneficial services. The ability to continue offering age, residency, and income-based subsidy indicate sustainability and the continued impact of our programs to remove barriers to participation. Decreases in youth/teen crime and misbehavior show benefits of positive activities and opportunities and their impact on behavior and health. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M 1.5M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 264 Program Budget Overview Description The Planning program area manages capital project planning, design and construction, and twelve historic and cultural resources. This team leads asset management and park renovation projects, and community engagement related to planning efforts. The Natural Resources team manages urban forestry, natural lands and leads the Urban Park Ranger Program. Summary of 2024 Budget Enhancements/Realignments: The 2024 Budget allows BPR to intentionally plan and manage maintenance that improves our facilities, assets, and natural spaces. The budget provides funding for a new Asset Management position (1 FTE) to lead Asset Management processes and practices for BPR and would plan, direct and coordinate a variety of advanced technical work including routine and non-routine maintenance standards, identifying maintenance tasks and frequencies and projecting personnel needs. BPR Urban Rangers help foster safe and welcoming parks and facilities, providing security to visitors and staff by enforcing rules and regulations, creatively solving problems, building relationships, and engaging community members to experience nature close to home. The need for public safety support and natural resource management continues beyond 2023, and the extension of the Ranger pilot program through 2024 is aimed at providing safe and welcoming public spaces for the Boulder community to recreate throughout the city. Sustainability, Equity and Resilience (SER) Goals & Objectives: Environmentally Sustainable Objectives Accelerates progress towards the community's ambitious climate goals through a culture of shared environmental stewardship across Boulder. Supports the natural environment and its ecosystems so they are better able to resist damage and recover quickly. Provides affordable programming to diverse populations to increase access to and participation in local climate actions. Ensures the efficient use of natural resources in a manner that does not deplete them over time while reducing the proliferation of non-reusable materials, toxins, and hazardous products. Program Outcomes Ensure accessibility to well-maintained parks and facilities that can be enjoyed by all community members. Maintain the health of the urban tree canopy and natural land areas which improves public safety & human health. Provide an environment in which staff work can occur safely and effectively. Measurements Planning & Ecological Services Environmentally Sustainable Parks and Recreation FY2024 Budget City of Boulder 2024 Approved Budget Page 265 We are or will be measuring progress toward outcome in the following ways, with examples of such measurements listed where currently available: Community feedback through engagement and surveys combined with tracked levels of usage/ participation indicates the attractiveness and accessibility of our facilities and parks to local Boulder residents. Completed annual maintenance based upon prioritization and asset condition with work orders being completed on-time and within budget indicates the efficiency and dedication of the teams maintaining both our natural and built environments. Updated equity mapping, including households within a 15-minute walk of a park or recreational facility, tracks progress on providing nurturing natural spaces and parks that are accessible by foot or other sustainable transport. SAMPS- Urban Park Rangers Sustainability, Equity and Resilience (SER) Goals & Objective: Safe Objectives Prevent crime, alleviate harm, and improve quality of life for community members and visitors while minimizing disparate impacts on community members of color and considering the needs of different cultures, individuals, and community values. Fosters a climate of safety for individuals in homes, businesses, neighborhoods, and public spaces. Leverages partnerships and encourages shared community responsibility to keep Boulder safe. Plans for and provides equitable, timely, and effective response and recovery to emergencies and natural disasters. Program Outcomes: Foster a climate of safety while minimizing disparate impacts in public spaces. Observe a change in behavior of users of public spaces, increased knowledge of and following appropriate rules and regulations. Successful activation of park and public spaces though special events and redevelopment, with ongoing monitoring and enforcement improving quality of life. Increased stewardship of urban park spaces by visitors and community members; sense of pride and ownership. Measurements We are or will be measuring progress toward outcome in the following ways, with examples of such measurements listed where currently available: Measurement of both enforcement and non-enforcement contacts indicate the direct impact being delivered by the Urban Rangers. The proportional balance between the two illustrates whether rangers can educate members of the public or are needing to focus on formal citations to ensure safety in public spaces. Eventually, a decrease in citations would indicate progress on promoting positive behaviors in public spaces. Calls for service indicate adoption and awareness of this relatively new program: initially an increase will indicate that members of the public know that the rangers are a resource, and over time, a successful ranger program would hope to see a decrease in calls as problematic behavior is reduced. Calls and engagement with the ranger program can divert calls and service demands to 911 and other law enforcement staff, further reducing risks to underserved communities. Geographic correlations between enforcement calls and ranger presence would further indicate successful de-escalation and an experience of safety. Decreases in costs and/or work orders related to vandalism and property destruction would indicate successful presence and intervention by Urban Rangers in parks. City of Boulder 2024 Approved Budget Page 266 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 267 Program Budget Overview Description The Operations team performs the day-to-day management of facilities and public spaces. Within the program, there are three service areas which includes Urban Parks, Recreation and Regional Facilities. Urban Parks is responsible for the operations and maintenance of urban park land (including 55 developed parks). Recreation focuses on the operations of recreation centers and outdoor pools along with sports operations, health and wellness, aquatics and general recreation programming. Regional Facilities operates the Boulder Reservoir, Flatirons Golf Course and Valmont City Park. Summary of 2024 Budget Enhancements/Realignments: The 2024 Budget improves the quality and resilience of our parks, facilities and programming to support community well-being while equitably delivering services and removing barriers in the way of those that need them most by: Supporting adjusted staffing levels to support increased recreation areas, long-term sustainability and provide quality services. The 2024 budget includes 2 new FTEs, a Program Lead and Program Coordinator. Maintaining core service levels and essential maintenance across our parks and recreation system by addressing cost escalation experienced with inflationary and contractual increases. Transferring approximately $3.2 million in funding from the .25 Cent Sales Tax Fund to the Recreation Activity Fund to support athletic field and sports complex maintenance and community benefit services. Sustainability, Equity and Resilience (SER) Goals & Objectives: Healthy & Socially Thriving Objectives Cultivates a wide range of recreational, cultural, educational, civic, and social opportunities for all people regardless of their race, ethnicity, age, gender, sexual identity, ability, or socioeconomic status. Supports the physical and mental well-being of its community members by providing public gathering places and programs to encourage social connection and prevent isolation. Fosters racial equity, inclusion, and diversity community wide. Program Outcomes Provide equitable access to all recreation facilities, parks, services, and community benefit programs. Deliver services and programs that the community has deemed most important and promote physical, social, mental, and emotional wellness across all age groups and inclusion amongst demographics. Community members can access safe, well-maintained, and usable close-to-home parks and facilities (increasing the prevalence of 15-minute neighborhoods). Youth and teens will have physical and mental health and spiritual benefits throughout life and display positive behavior in their community. Measurements Recreation & Park Operations Healthy & Socially Thriving Parks and Recreation FY2024 Budget City of Boulder 2024 Approved Budget Page 268 We are or will be measuring progress toward outcome in the following ways, with examples of such measurements listed where currently available: Scholarship awards and financial aid participation indicates usage of services and subsidies by disadvantaged populations: each user is engaging with our programs and services absent from barriers that would otherwise stand in their way. This will be measured by the total number of participants and financial aid awarded on an annual basis. BPR will continue to evaluate and adjust subsidy levels as funding allows to ensure we can continue to address financial barriers to access. Total visitation and hours of community benefit programming measure the experiences provided to members of the Boulder community. Each marks a positive impact on physical, social, mental, and spiritual health. Park maintenance work orders completed on-time and within funding allocation indicate our commitment to safe, attractive, accessible public spaces for the community to connect and thrive. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 20.0M 2.5M 5.0M 7.5M 12.5M 15.0M 17.5M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 269 2024 Budget $16,623,295 97.65 FTE Department Overview: The Planning and Development Services Department collaborates with our community to define and implement an inclusive vision for the city’s future while providing consistent and equitable administration of codes and policies to ensure the health, safety and well-being of the community. Department Programs: •Administration (Livable) •Building Services •Business & Support Services •Code Compliance •Comprehensive Planning •Development Review Planning •Engineering Review & Inspection •Information Resources Operating Budget (FY2022-24) Planning & Development Services 2024 Budget City of Boulder 2024 Approved Budget Page 270 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 2.5M 5.0M 7.5M 12.5M 15.0M DollarsPersonnel Operating Internal Services Transfers Sort By Chart of Accounts  Expenditure by Program Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 2.5M 5.0M 7.5M 12.5M 15.0M DollarsAdministration (Livable) Building Services Code Enforcement Comprehensive Planning Development Review Engineering Review P&DS Business & Support … P&DS Information Resources Transfers & Cost Allocation Sort A to Z  Program Overview Administration (Livable) Department Administration includes management of the department through the Director and Deputy Director. Also included in this program is financial workgroup including budgeting, fee setting, financial transactions and payroll. Support provided to P&DS through the Center for Project Excellence is also funded here. Building Services Building Services includes plan review functions and building inspection services to verify code compliance to ensure health, safety and general welfare related to buildings. Code Compliance The Code Compliance team in Building Services is responsible for enforcing city regulations involving land use, building code, and residential rental property maintenance. Comprehensive Planning City of Boulder 2024 Approved Budget Page 271 Comprehensive Planning leads planning and policy development projects and programs, and develops and implements the Boulder Valley Comprehensive Plan, subcommunity plans, and manages the historical preservation and urban wildlife programs. Development Review Planning Development Review coordinates the review of development applications and makes recommendations to the Planning Board and City Council on development projects, and is responsible for zoning administration and updates to the city's land use code. Engineering Review & Inspection Engineering Review is responsible for review, permitting and inspection of work by private parties within or impacting public rights-of-way and public easements. This includes utility and transportation infrastructure, and administering floodplain and wetland protection ordinances. Business and Support Services Business and Support Services administers P&DS operations, including customer service, reception, and permit support. This program also provides advisory board support and administers licensing programs. Information Resources Information Resources provides support for Planning and Development Services department’s business systems, including the land management, permitting, and licensing system - EnerGov, and provides geographic information system (GIS) and records support. Department Staffing Expenditure by Fund City of Boulder 2024 Approved Budget Page 272 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 2.5M 5.0M 7.5M 12.5M 15.0M Dollars(2120) Planning and Develo… (1100) General (2610) EPRAS Tax Fund Sort Large to Small  City of Boulder 2024 Approved Budget Page 273 Program Budget Overview Description Department Administration includes management of the department through the Director and Deputy Director. Also included in this program is the financial workgroup including budgeting, fee setting, and financial transactions. Support provided to P&DS through the Center for Project Excellence is also funded here. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  Administration Livable Planning & Development Services FY2024 Budget City of Boulder 2024 Approved Budget Page 274 Program Budget Overview Description Building Services establishes minimum requirements to safeguard public health, safety, general welfare, and the environment through the effective application of city building codes, which determine standards for how buildings may be built, modified, occupied, and maintained. Plan review and inspection services include verification of code compliance for structural, mechanical, electrical, plumbing, and energy conservation components of buildings. Building Services coordinates with other city divisions to develop code amendments to meet Boulder’s Climate Commitment goals and collaborates with customers to gather feedback and ensure construction codes and regulations are well understood. 2024 Enhancements An additional $250,000 of ongoing funding is recommended for contracted building permit support services. This would be largely self-funded since it would be utilized either when short-staffed (implying staff savings) or if submittals are more than anticipated (implying more revenue than budgeted). This request is for contracted services to support building permit application plan review and inspection services to supplement existing city staff at times of peak workload. Building permit review and inspection are primary tools used to ensure construction meeting city budlings codes that provide for safe and resilient buildings. The use of contracted services to supplement staff will provide more efficient and effective government by allowing permit and inspection services to be completed within the departments service goals. Sustainability, Equity and Resilience (SER) Goal area: Safe Objectives Builds and maintains resilient infrastructure, landscapes and neighborhoods to mitigate existing and future hazards and risks. Fosters a climate of safety for individuals in homes, businesses, neighborhoods, and public spaces. Program Outcomes Buildings are safe and protect public health, safety and welfare. New and altered buildings are energy efficient and reduce greenhouse gas emissions. Measurements % of permit reviews completed within department service standard. % of inspections completed within department service standard. Building Services Safe Planning & Development Services FY2024 Budget City of Boulder 2024 Approved Budget Page 275 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 250.0K 500.0K 750.0K 1.3M 1.5M 1.8M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 276 Program Budget Overview Description Business and Support Services administers all Planning and Development Services operations, including internal and external customer service. It also provides support to four advisory boards; administers the licensing program, including contractor licensing, rental housing licensing, and short-term rental housing licensing; and provides administrative, programmatic and project support to the department. Sustainability, Equity and Resilience (SER) Goal area: Responsibly Governed Objectives Supports strategic decision-making with opportunities for accessible community engagement in multiple languages and timely and reliable data and analysis. Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Provides assurance of regulatory and policy compliance and seeks to influence other levels of government to ensure policy and regulations are equitable. Ensures that the city is a safe, equitable, and inclusive workplace. Supports strategic decision-making with opportunities for accessible community engagement in multiple languages and timely and reliable data and analysis. Provides assurance of regulatory and policy compliance and seeks to influence other levels of government to ensure policy and regulations are equitable. Builds organizational capacity for advancing racial equity by normalizing conversations about race, developing a shared understanding of institutional and structural racism, confronting oppression, and operationalizing equity strategies. Program Outcomes Efficient and effective service that connects the community to the right planning and development subject- matter expert or process the first time. Timely and reliable information about codes and regulations, permits, inspections, plans, licensing, enforcement, and development processes delivered to the community. Regulatory and policy compliance for short-term and long-term rental and contractor licensing. Business & Support Services Responsibly Governed Planning & Development Services FY2024 Budget City of Boulder 2024 Approved Budget Page 277 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 278 Program Budget Overview Description The Code Compliance team is responsible for enforcing city regulations involving land use, building code, and residential rental property maintenance. It works in partnership with all divisions within Planning & Development Services, as well as the Code Enforcement Unit within the Police Department, which is responsible for property nuisance matters such as trash and weeds. 2024 Enhancements: The recommended budget includes additional funding of $36,000 in ongoing funding for Short-Term Rental Discovery (Granicus) software which is used to identify unlicensed short-term rentals within the city. This work is funded with proceeds from the short-term rental accommodations tax which is intended to be used to fund enforcement and administration of this regulatory program. This work aligns with the ‘Safe’ SER goal area, which aims to prevent crime, and improve quality of life for community members, and provide regulatory compliance. Sustainability, Equity and Resilience (SER) Goal area: Safe Objectives Prevent crime, alleviate harm, and improve quality of life for community members and visitors while minimizing disparate impacts on community members of color and considering the needs of different cultures, individuals, and community values. Fosters a climate of safety for individuals in homes, businesses, neighborhoods, and public spaces. Program Outcomes Reduce the number of properties in disrepair (either rental or owner/relative occupied). Correct building- related life/safety issues citywide. Promote community-driven aging-in-place goals, legal additional dwelling units and broad adherence to zoning regulations citywide. Promote Energy Code compliance and business resilience. Code Compliance Safe Planning & Development Services FY2024 Budget City of Boulder 2024 Approved Budget Page 279 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 200.0K 400.0K 600.0K 800.0K DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 280 Program Budget Overview Description Comprehensive Planning leads the long-range land use planning and policy development programs that define the future of Boulder. The division develops and implements the Boulder Valley Comprehensive Plan, prepares subcommunity and area plans and other special planning efforts, manages the historic preservation program, acts as an urban design resource for the city, and coordinates the urban wildlife management program. The division also oversees the preparation of the annual 6-year Capital Improvement Plan and serves a critical role in our emergency response functions. City Council priorities routinely focus on planning issues and require ongoing cross-departmental coordination, data-based policies and decisions, and extensive community outreach. Comprehensive Planning is responsible for ensuring the orderly balance of future urban change with community desires and environmental systems. 2024 Enhancements: The recommended budget includes an additional consulting funds for $35,000 ongoing and $250,000 one- time. The ongoing budget restores funds previously reduced through budget cuts during the economic downturn related to the COVID pandemic. Having an annual source of consultant funding that is immediately available to staff is useful when feedback from decision-makers or the community demands swift analysis that is not within the expertise of the planning team. The $250,000 in one-time funding is requested to directly support three milestone projects: Implementation of Boulder Junction Phase 2 (an ongoing City Council priority started in 2023). CU Boulder-University Hill-Downtown Land Use and Connectivity Study. 10-year update to the Historic Preservation Plan which coincides with the 50-year anniversary of the Historic Preservation program in Boulder. Sustainability, Equity and Resilience (SER) Goal area: Livable Objectives Encourages sustainable and well-regulated development of buildings supported by reliable and affordable city services and public infrastructure. Increases the prevalence of 15-minute neighborhoods, in which individuals can access their most basic needs within a 15-minute walk from home. Provides a variety of housing types with a full range of affordability. Program Outcomes Continuous evolution and stewardship of the Boulder Valley Comprehensive Plan. Timely implementation of adopted land use policies and plan recommendations. Improved analysis and access to data to inform City Council, Planning Board, the community, and internal departments. Increased ability to gather and incorporate community input to influence city plans. Responsive and effective participation in the Emergency Operations Center. Comprehensive Planning Livable Planning & Development Services FY2024 Budget City of Boulder 2024 Approved Budget Page 281 Measurements # of planning projects in progress and/or completed each year. Improved and expanded data outputs and calculations provided by the ArcUrban land use model (eg, housing units, jobs created, water use, carbon emissions, vehicle trips, etc.). Expanded information and analysis provided in the Community Profile. Increased participation in community engagement activities by underrepresented populations. Additional staff resources available to respond to the Emergency Operations Center (EOC). Implementation of key Boulder Junction plan recommendations (eg, rezoning, form-based code updates, etc.) Completion of Historic Preservation Plan. Scoping and launch of CU Boulder-University Hill-Downtown study. Successful and timely launch of Boulder Valley Comprehensive Plan major update. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M 1.5M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 282 Program Budget Overview Description Development Review Planning reviews development projects for consistency with the city’s adopted code and policy documents and makes criteria-based decisions and recommendations to Planning Board and City Council. Additionally, the team administers the city’s zoning code and responds to zoning and process related inquiries from the community and our customers. Collaborating with other workgroups across the city organization as well as external organizations and stakeholders, the Development Review team ensures consistent application of city regulations and policies in both “by right” and discretionary review projects. The group also coordinates regular, and council directed updates to the city’s zoning code. 2024 Enhancements: The recommended budget includes $126,000 in ongoing funds for a Senior Planner position. This position would support zoning code amendments to maintain schedules related to City Council priority code changes (accessory dwelling units, permanently affordable housing, occupancy, etc.), and to support proactive code changes that simplify processes, zoning code administration, and shortens review times. Sustainability, Equity and Resilience (SER) Goal area: Livable Objectives Encourages sustainable and well-regulated development of buildings supported by reliable and affordable city services and public infrastructure. Provides a variety of housing types with a full range of affordability. Program Outcomes Accurate, timely review of development review applications with consistently applied zoning standards. Accurate, timely responses to day-to-day zoning inquiries from the public. Regular and timely completion of City Council directed amendments to the city’s zoning code. Continuous improvement of review processes for internal and external customers. Accurate, professional recommendations to Planning Board and City Council. Measurements % of on time Zoning Permit Reviews (administrative, discretionary and other zoning types). % of on time Inquire Boulder tickets for Planning / Zoning. % of on time council priority code changes completed per commitment. % of development review applications completed within three rounds of review (initial, one resubmittal, one correction). Development Review Planning Livable Planning & Development Services FY2024 Budget City of Boulder 2024 Approved Budget Page 283 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M 1.5M 1.8M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 284 Program Budget Overview Description Engineering Review and Inspection is responsible for technical development review, permitting, and inspection of work by private parties within or impacting public rights-of-way and public easements. Areas of responsibility include city-maintained infrastructure such as domestic water, wastewater, stormwater and transportation, along with improvements maintained by private service providers for electric, telecommunications and natural gas. The workgroup is also responsible for administration of floodplain and wetland protection ordinances for both public and private projects. Sustainability, Equity and Resilience (SER) Goal area: Safe Objectives Builds and maintains resilient infrastructure, landscapes and neighborhoods to mitigate existing and future hazards and risks. Fosters a climate of safety for individuals in homes, businesses, neighborhoods, and public spaces. Operates services necessary to support basic public health including safe, drinking water, removal of snow, wastewater and stormwater, and a reliable, multimodal transportation system. Program Outcomes Private development impacts to city infrastructure are mitigated with the development project. Community has access to National Flood Insurance Program, including discounts through Community Rating System. City infrastructure is protected from damage caused by private work in the right-of-way. Wetland habitat areas are protected and preserved. Measurements % of Tec Doc reviews completed within service standard. Maintenance of Community Rating System Class 5 rating. Engineering Review and Inspection Safe Planning & Development Services FY2024 Budget City of Boulder 2024 Approved Budget Page 285 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 250.0K 500.0K 750.0K 1.3M 1.5M 1.8M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 286 Program Budget Overview Description Information Resources supports the Planning and Development Services Department’s business systems. This support includes the administration and management of the land management, permitting, and licensing system EnerGov, geographic information systems (GIS), analysis services, and records and research. This division also provides information support during emergency response incidents. Sustainability, Equity and Resilience (SER) Goal area: Responsibly Governed Objectives Supports strategic decision-making with opportunities for accessible community engagement in multiple languages and timely and reliable data and analysis. Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Provides assurance of regulatory and policy compliance and seeks to influence other levels of government to ensure policy and regulations are equitable. Program Outcomes Stable business systems that facilitate an efficient permit and development review application process. Intentional analysis and information are provided to the community and decision-makers to support consistent policy recommendations and justifiable decisions. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M 1.5M 1.8M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  Information Resources Responsibly Governed Planning & Development Services FY2024 Budget City of Boulder 2024 Approved Budget Page 287 City of Boulder 2024 Approved Budget Page 288 2024 Budget: $43,678,913 282.0 FTEs Department Overview The Boulder Police Department partners with the community to provide service and safety. The mission entails a full range of services, which includes but are not limited to crime prevention, enforcement, security, investigations, management of public disorder and quality of life issues, emergency and disaster response, and training. The Boulder Police Department strives to be a premier law enforcement agency and a model of excellence in policing by creating partnerships, building trust, reducing crime, and improving the quality of life for our community. In 2024 the Boulder Police Department will be focused on delivering high quality and equitable policing utilizing modern and evidence-based programs as well as technology and advanced courses of training. Department Programs Administration (Safe) Alternative Response Investigative Services Patrol Services/Traffic Enforcement Police Departmental Support Services Police & Fire Communications Tactical Response Training Wellness Operating Budget (FY2022-24) Police 2024 Budget City of Boulder 2024 Approved Budget Page 289 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 20.0M 30.0M 40.0M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  Expenditure by Program Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 20.0M 30.0M 40.0M DollarsAdministration (Safe) Alternative Response Capital Improvement Progr… Investigative Services PD Departmental Support S… Patrol Services/Traffic Enfo… Police & Fire Communicati… Tactical Response Training Wellness Sort A to Z  Program Overview Administration (Safe) Administration includes the Police Chief and support staff. Alternative Response Consists of Crime Prevention, Animal Protection, Code Enforcement, Photo Enforcement, Homeless Outreach Team, Mall Team, Encampment Team, and Victim Services. Investigative Services Consists of the Target Crime Team, Narcotics, the Crime Lab, Crime Analysis, Major Crimes Unit, and Special Investigations. Patrol Services/Traffic Enforcement Consists of Patrol Watches, Neighborhood Impact Team, Traffic Enforcement and the Police Officer Training Program. City of Boulder 2024 Approved Budget Page 290 Police Departmental Support Services Consists of Records and Information Systems, Finance/Budget/Grants, Fleet, Facilities Maintenance, Property and Evidence, Personnel and Technology Police & Fire Communications Police and Fire Communications is the Public Safety Answering Point for all 911 calls and other non- emergency police and fire requests for service. Tactical Response Consists of Special Weapons and Tactics (SWAT), Bomb Squad, and Drone Team (UAS). Training The Training Unit organizes mandatory training and maintains records of training of all police officers and other department members. Wellness Consists of support teams and programs including the Employee Assistance Program (EAP), Peer Support Team, Wellness Programs, and gym maintenance and equipment functions. Department Staffing Expenditure by Fund City of Boulder 2024 Approved Budget Page 291 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 20.0M 30.0M 40.0M Dollars(1100) General (1300) Governmental Capit… Sort Large to Small  City of Boulder 2024 Approved Budget Page 292 Program Budget Overview Description The Police Department’s Administration program addresses the SER Responsibly Governed goal and its outcome “Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business.” This program is responsible for administrative oversight of the entire Police Department and includes the Chief’s Office, Professional Standards Unit, and all general administration not directly related to another program. Summary of 2024 Budget Enhancements/Realignments: One-time funding for a contractual accreditation manager is included in 2024 to continue implementation and maintenance of accreditation through the Commission on Accreditation for Law Enforcement Agencies (CALEA). The Police Legal Advisor (1 FTE) has been realigned to the City Attorney's Office. Sustainability, Equity and Resilience (SER) Goal area: Responsibly Governed Objectives Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Program Outcomes Improving public trust through proper management of professional standards. Improve training in leadership positions within the department. Improve cohesiveness of entire department. Improve communication with community. Ensuring compliance through accreditation and policy management. Measurements Potential KPIs include: # of professional standard complaints filed. # of professional standards complaints investigated. # of townhall meetings. Administration Responsibly Governed Police FY2024 Budget City of Boulder 2024 Approved Budget Page 293 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M 3.0M 3.5M 4.0M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 294 Program Budget Overview Description The Police Department’s Alternative Response program addresses the SER Safe goal and its outcome “Prevent crime, alleviate harm, and improve quality of life for community members and visitors while minimizing disparate impacts on community members of color and considering the needs of different cultures, individuals, and community values.” The purpose of the Alternative Response Program is to respond to community issues in a holistic and non-traditional law enforcement capacity. This will be accomplished through collaboration with other city departments and community stakeholders. The desired outcome of this program is an overall increase in the level of safety and quality of life that community members feel within both visited and lived city spaces. This program’s services include Crime Prevention, Animal Protection, Code Enforcement, Photo Enforcement, Victim Services, Homeless Outreach and Encampment teams, and the Mall unit. Summary of 2024 Budget Enhancements/Realignments: Additional funding of approximately $661,000 is included in 2024 for enhancement to Photo Enforcement to include upgrading red-light cameras with 'speed on green' technology and funding to expand photo enforcement to arterial roadways. This cost is offset by anticipated revenue of the program. This includes one FTE addition of a Photo Enforcement Officer. Sustainability, Equity and Resilience (SER) Goal area: Safe Objectives Prevent crime, alleviate harm, and improve quality of life for community members and visitors while minimizing disparate impacts on community members of color and considering the needs of different cultures, individuals, and community values. Program Outcomes Respond to community issues in a holistic and non-traditional law enforcement capacity. Improved quality of life in lived and visited spaces. More informed and engaged public. Improved connection to non-policing services. Community education. Encampment clean ups. Measurements Potential KPIs include: # of encampments addressed # of victims helped # of animal citations issued # of code enforcement citations issued Alternative Response Safe Police FY2024 Budget City of Boulder 2024 Approved Budget Page 295 Reduction in code enforcement violations # of photo enforcement citations issued Reduction in accidents in high volume intersections and arterials Reduction in encampments Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M 5.0M 6.0M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 296 Program Budget Overview Description The Police Department’s Investigative Services program addresses the SER Safe goal and its outcome “Prevent crime, alleviate harm, and improve quality of life for community members and visitors while minimizing disparate impacts on community members of color and considering the needs of different cultures, individuals, and community values.” The purpose of the investigative services program is to manage, assign, track, and complete ongoing criminal investigations in an efficient and effective manner. Summary of 2024 Budget Enhancements/Realignments: The 2024 budget includes ongoing funding for FLOCK cameras is in partnership with the Innovation & Technology Department. Sustainability, Equity and Resilience (SER) Goal area: Safe Objectives Prevent crime, alleviate harm, and improve quality of life for community members and visitors while minimizing disparate impacts on community members of color and considering the needs of different cultures, individuals, and community values. Program Outcomes Efficiently manage and complete criminal investigations. Resolve special cases impacting community outside of detective normal capabilities based on training experience and equipment. Improve crime scene investigations through expertise and equipment. Measurements Potential KPI include: # of cases assigned # of cases assigned # of cases cleared # of closed cases # of callouts Average case load Median time to resolve cases Investigative Services Safe Police FY2024 Budget City of Boulder 2024 Approved Budget Page 297 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M 5.0M DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 298 Program Budget Overview Description The Police Department’s Patrol Services/Traffic Enforcement program addresses the Safe goal and its outcome “Prevent crime, alleviate harm, and improve quality of life for community members and visitors while minimizing disparate impacts on community members of color and considering the needs of different cultures, individuals, and community values.” This program’s services include patrol, traffic enforcement, and neighborhood impact team with oversight by the Deputy Chief of Operations. Sustainability, Equity and Resilience (SER) Goal area: Safe Objectives Prevent crime, alleviate harm, and improve quality of life for community members and visitors while minimizing disparate impacts on community members of color and considering the needs of different cultures, individuals, and community values. Program Outcomes Improved police services delivery to the community. Improved proactive policing. Improved proactive traffic enforcement. Faster response to calls for service resulting in safer resolution of incidents. Manage more complex multi-officer calls for service safely and effectively. Measurements Potential KPIs include: Response time # of multi officer calls # DUI arrests # of traffic citations issued Decrease in DUI's Decrease in vehicle crashes Patrol Services/Traffic Enforcement Safe Police FY2024 Budget City of Boulder 2024 Approved Budget Page 299 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 2.5M 5.0M 7.5M 12.5M 15.0M 17.5M DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 300 Program Budget Overview Description The Police Department’s Departmental Support Services program addresses the SER Responsibly Governed goal and its outcome “Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business.” This program is comprised of a wide range of services including Police Records, Property and Evidence, Technology, Personnel, Business Services, Crime Analysis, Fleet, and Grants. Summary of 2024 Budget Enhancements/Realignments: The 2024 Budget includes additional funding of $15,000 in 2024 to support recruitment of candidates with diverse backgrounds. This request is in conjunction with departmental partners and a holistic approach to public safety recruitment activities. Police Facilities staff (4 FTEs) have been realigned to the Facilities & Fleet Department. Sustainability, Equity and Resilience (SER) Goal area: Responsibly Governed Objectives Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Program Outcomes Effective management of day-to-day operations. Ensure personnel have the proper equipment to appropriately and safely perform their jobs. Manage police records and property and evidence within legal compliance and best practices. Faster analysis of situations resulting in safer resolutions. Ensure we recruit top candidates with an emphasis in under-represented populations. Measurements Potential KPIs include: •# of recruiting fairs in under-represented areas •# of records transactions •% of under-represented staff hire annually vs all PD staff •# of P&E intake annually •% of under-represented staff vs all PD staff Departmental Support Services Responsibly Governed Police FY2024 Budget City of Boulder 2024 Approved Budget Page 301 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M 5.0M 6.0M 7.0M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 302 Program Budget Overview Description The Police and Fire Communications program addresses the SER Safe goal and its outcome “Prevent crime, alleviate harm, and improve quality of life for community members and visitors while minimizing disparate impacts on community members of color and considering the needs of different cultures, individuals, and community values.” This program is comprised of answering and processing emergency, and non-emergency, calls for service from the public and initiating public alert and warning notifications during emergencies and natural disasters. Summary of 2024 Budget Enhancements/Realignments: Police technology staff (3 FTEs) have been realigned to the Innovation & Technology Department. Sustainability, Equity and Resilience (SER) Goal area: Safe Objectives Prevent crime, alleviate harm, and improve quality of life for community members and visitors while minimizing disparate impacts on community members of color and considering the needs of different cultures, individuals, and community values. Program Outcomes Efficient response to public safety calls for service. Accurate triage of incidents resulting in appropriate resource response. Efficient and accurate transmission of emergency alerts to the public. Staff access to latest technology and equipment for job performance. Ensure equal access to emergency resources and information. Measurements Potential KPIs include: 90% of emergency, 911, calls are answered within 15 seconds. 90% of high-acuity fire and medical calls are processed within 60 seconds. # of opt-ins for alert and warning language translation app. Total # of calls for service. # of text-2-911 calls processed. Equipment and technology meet or exceeds National Emergency Number Association, NENA, standards. Police & Fire Communications Safe Police FY2024 Budget City of Boulder 2024 Approved Budget Page 303 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M 3.0M DollarsPersonnel Operating Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 304 Program Budget Overview Description The Police Department’s Tactical Response program addresses the SER Safe goal and its outcome “Prevent crime, alleviate harm, and improve quality of life for community members and visitors while minimizing disparate impacts on community members of color and considering the needs of different cultures, individuals, and community values.” The purpose of the program is to increase the department's capabilities to respond to incidents within the city which create a significant risk to life and safety above and beyond normal day to day police operations. This program’s services include SWAT, Bomb Squad Unit, Canine program (bomb-detection dog) and the Unmanned Aircraft Systems (UAS) team with oversight by the Deputy Chief of Operations. Sustainability, Equity and Resilience (SER) Goal area: Safe Objectives Prevent crime, alleviate harm, and improve quality of life for community members and visitors while minimizing disparate impacts on community members of color and considering the needs of different cultures, individuals, and community values. Program Outcomes Improved police services delivery to the community. Deploy appropriate response for high-risk incidents. Proactively provide deterrence during soft-target special events. Increase safety of community, officers, and suspects. Resolving high-risk incidents in a safe and timely manner. Increase capabilities of tactical officers through training and equipment. Measurements Potential KPIs include: # of times SWAT deployed # of times UAS team deployed # of times bomb-team deployed # of tactical training hours Response time to significant events Tactical Response Safe Police FY2024 Budget City of Boulder 2024 Approved Budget Page 305 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 50.0K 100.0K 150.0K 200.0K DollarsPersonnel Operating Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 306 Program Budget Overview Description The Police Department’s Training program addresses the SER Responsibly Governed goal and its outcome “Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business.” This program is responsible for training, acquiring training for new recruits, ensuring academies are certified to POST standards, maintaining training records, ensuring all officers maintain the POST certification annually, mentoring new police officers and researching and testing new leading-edge equipment. Sustainability, Equity and Resilience (SER) Goal area: Responsibly Governed Objectives Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Program Outcomes Maintain compliance with state-mandated training hours. Highly trained staff to meet needs of community. Train police officers in nationwide policing best practices. Improve job knowledge and education of all department staff. Highly trained staff that provide improved police services delivery to the community and that meet the needs of the community. Reduce use of force incidents. Measurements Potential KPI(s) include: # of officers training # of department-wide mandatory officer trainings # of community engagement de-escalation trainings # of use of force reports # of compliments # of complaints Training Safe Police FY2024 Budget City of Boulder 2024 Approved Budget Page 307 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M DollarsPersonnel Operating Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 308 PROGRAM BUDGET OVERVIEW Description The Police Department’s Wellness Program addresses the SER Responsibly Governed goal and its outcome “Models stewardship, resilience, and sustainability of the city's financial, human, information, and physical assets.” This program is comprised of wellness activities such as an employee assistance program geared towards police, department employees, department employee families, and volunteers, a peer support program, debriefings of critical incidents, family activities to promote engagement, support and camaraderie, and the maintenance and upkeep of the gym and the gym equipment. Summary of 2024 Budget Enhancements/Realignments: Funding in the amount of $20,000 added for 2024 is in conjunction with departmental partners and a holistic approach to public safety wellness activities. Sustainability, Equity and Resilience (SER) Goal area: Responsibly Governed Objectives Models stewardship, resilience, and sustainability of the city's financial, human, information, and physical assets. Program Outcomes Improving health and well-being of staff with a robust employee assistance program. Improving sense of community through peer support related functions. Decreasing work-related injuries by promoting physical fitness of employees. Measurements Potential measures include: # of EAP visits # of peer support functions # of attendees at family support events # of critical incident debriefs # of work-related injuries Wellness Safe Police FY2024 Budget City of Boulder 2024 Approved Budget Page 309 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 20.0K 40.0K 60.0K 80.0K 100.0K DollarsPersonnel Operating Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 310 2024 Budget $57,701,868 97.6 FTE Department Overview: The Transportation & Mobility Department is dedicated to travel safety in and around Boulder as well as maintaining existing infrastructure. The top priority of the department is improving the quality of life in Boulder by planning, maintaining, and managing public investments. Transportation & Mobility is dedicated to building a people-first transportation system where everyone of all mobility levels can get where they need to go safely and efficiently. Walking and rolling are great ways to experience Boulder’s beautiful outdoors – in fact, Boulder features more than 150 miles of bike- friendly infrastructure and is consistently rated as one of the most bike- and pedestrian-friendly cities in the country. The city strives to create a transportation system that is sustainable and reduces negative impacts on Boulder’s natural environment, whether that’s through electrifying our local bus fleet, supporting walkable neighborhoods, or building multimodal infrastructure that makes it easy and convenient to choose non-vehicular modes of travel. Boulder is also a Vision Zero city, which means it joins other cities worldwide in working to eliminate all serious injuries and fatalities caused by traffic crashes through safe street design. Department Programs: Administration (Accessible & Connected) Transportation & Mobility Planning Transportation & Mobility Operations Transportation & Mobility Maintenance Airport CIP Management Transportation & Mobility 2024 Budget City of Boulder 2024 Approved Budget Page 311 Capital and Operating Budget (FY2022-24) Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 20.0M 30.0M 40.0M 50.0M DollarsPersonnel Operating Internal Services Capital Transfers Sort By Chart of Accounts  Expenditure by Program Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 20.0M 30.0M 40.0M 50.0M DollarsAdministration (Accessible … Airport CIP Management (Transpor… Capital Improvement Progr… Cost Allocation Transfers No Program Transportation Maintenance Transportation Operations Transportation Planning Sort A to Z  Program Overview Administration (Accessible & Connected) Administration is responsible for managing divisions and providing budgetary and administrative support and assistance to the overall department. Additionally, this program provides guidance on division work processes to operate smoothly and efficiently as a department. Transportation & Mobility Planning Transportation Planning includes the planning, programming, and policy work of the department by encouraging Boulder to design and use the multimodal system, including transit and the operation of the transportation demand management system. This group also oversees the city’s progress toward meeting the goals of the 2019 Transportation Master Plan. City of Boulder 2024 Approved Budget Page 312 Transportation & Mobility Operations Transportation Operations ensures a safe and efficient multi-modal transportation system including the operating, and maintaining of appropriate infrastructure and traffic control, including signage, pavement markings and traffic signals. Transportation & Mobility Maintenance Transportation Maintenance includes the maintenance, operations, and repairs to city streets, bike paths, medians, underpasses, and contracted maintenance for state highways. This workgroup responds to emergencies and maintains mobility through weather-related events. Airport The Airport program consists of airport operations, repair and renovation of associated city buildings, grounds maintenance, pavement upkeep and repairs, fueling system maintenance, snow removal, planning and management of all CIP projects, and natural resource management at the Boulder Municipal Airport. CIP Management CIP Management is responsible for the management of capital projects from design to construction. This includes consultant management, construction project documentation, processes, and grant administration. The current focus is on council priorities such as the Core Arterial Network, Vision Zero and capital maintenance programs and projects. Six Year CIP Visualization 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Fiscal Year 0.0 5.0M 10.0M 15.0M 20.0M 25.0M DollarsTransportation Capital Improvement CCS Transportation Development Airport Sort Large to Small  Department Staffing City of Boulder 2024 Approved Budget Page 313 Expenditure by Fund Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 10.0M 20.0M 30.0M 40.0M 50.0M Dollars(2800) Transportation (3700) Capital Improvemen… (2700) Airport (2810) Transportation Devel… (3500) Bldr Junction Cap I… (1100) General (2820) Forest Glen Transit … Sort Large to Small  City of Boulder 2024 Approved Budget Page 314 Program Budget Overview Description Transportation & Mobility Administration is responsible for managing divisions and providing budgetary and administrative support and assistance to the overall department. Additionally, this program provides guidance on division work processes to operate smoothly and efficiently as a department. The Transportation & Mobility Administration Program also includes Business Services Administration, which focuses efforts on administrative, financial, project management, GIS, asset management, and system administration to the delivery of essential services. Summary of 2024 Budget Enhancements/Realignments: This program budget includes the increasing an existing project management FTE from 0.75 to 1.0 ($30,000). Sustainability, Equity and Resilience (SER) Goals & Objectives: Accessible & Connected Objectives Offers and encourages a variety of safe, comfortable, affordable, reliable, convenient, and clean mobility options. Supports a balanced transportation system that reflects effective land use, manages congestion, and facilitates strong regional multimodal connections. Program Outcomes Increased organizational capacity by supporting transportation staff with strategic leadership. Increased organizational capacity by equipping transportation staff with technology and facility needs to do their jobs. Increased training and education opportunities for transportation staff. Improved transportation planning and engineering processes and projects that respond to community goals. Measurements # of staffing vacancies Retention rate # of staff participating in trainings or earning certifications Administration Accessible & Connected Transportation FY2024 Budget City of Boulder 2024 Approved Budget Page 315 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M -1.0MDollars Personnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 316 Program Budget Overview Description Transportation & Mobility Planning includes the planning, programming, and policy work of the department by encouraging Boulder to design and use the multimodal system, including transit and the operation of the transportation demand management system. This group also oversees the city’s progress toward meeting the goals of the 2019 Transportation Master Plan. Primary focus for 2024 includes continuing planning, design, and community engagement work on the Core Arterial Network (CAN), regional transportation corridor planning, implementation of the city’s curbside management policy and internal guidebook, expansion and monitoring of the city’s shared micromobility program, citywide wayfinding and education and courtesy campaigns for multi-use paths, and ongoing multimodal planning and support of Transportation Operations and Capital Projects efforts. Summary of 2024 Budget Enhancements/Realignments: This program budget includes 1 new FTE (Transportation Planner) to support a wide range of departmental project needs and community engagement activities. ($102,000). This position is shared with the CIP Management Program. Sustainability, Equity and Resilience (SER) Goals & Objectives: Accessible & Connected Objectives Offers and encourages a variety of safe, comfortable, affordable, reliable, convenient, and clean mobility options. Supports a balanced transportation system that reflects effective land use, manages congestion, and facilitates strong regional multimodal connections. Program Outcomes Production of and reporting on longitudinal metrics reports such as the Boulder Valley Employee Survey, Resident Travel Diaries, Boulder Valley Modal Shift Report, and Greenhouse Gas Inventory report that educate city staff, elected officials, and the public on how effective city endeavors are at achieving climate and transportation goals. Development and implementation of plans, policies, and programs that increase safety and connectivity along our multimodal street network. Reliable, safe transit service that connects people to everyday destinations, work, education, services and other opportunities. Shared microbility service that safely and conveniently connects people to major destinations. Improved infrastructure to support Bus Rapid Transit (BRT) and Transit-Oriented Development (TOD). Community engagement activities and methods that honor the role of the public in shaping our transportation infrastructure in a way that does not cause undue burdens or harm to underserved communities and neighborhoods. Effective response to Emergency Operations Center (EOC) activations that provide emergency transportation to the city’s and county’s most vulnerable populations in times of need. Planning Accessible & Connected Transportation & Mobility FY2024 Budget City of Boulder 2024 Approved Budget Page 317 Measurements Progress on emission reductions. # of fatal and serious injury crashes. Share of residents living in walkable neighborhoods. Participation in community engagement activities. Annual paratransit trips. Annual service hours provided. HOP passengers/service hour. Fleet bus electrification. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M 5.0M 6.0M 7.0M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  Advance (Long-Range) and Regional Planning The program includes regional multi-modal corridor planning, pursuit of grant funding for capital projects and transit programs; CDOT, RTD, DRCOG coordination; the TMP Update, participation in the Northwest Area Mayors & Commissioners Coalition, CO119 and CO7 Coalitions; and long-range land use transportation planning. Performance measures utilized include the measuring of total vehicle miles of travel (VMT). Subprogram objectives include the reduction of VMT by 20% by 2030. City of Boulder 2024 Approved Budget Page 318 Bicycle/Pedestrian Planning This program works to implement the Transportation Master Plan, and specifically, the Low Stress Walk and Bike Network Plan and Vision Zero Action Plans. The program provides the funding for staff to lead these efforts as well as the resources to contract with community organizations to provide walk and bike encouragement programming for the Boulder community. Performance measures utilized include number of traffic fatalities on the city's road network. This is tracked by analyzing police crash reports. Transit Planning The city's transit program oversees and manages service agreements and funding requirements for the provision of enhanced transit services in the community. Contracted services include the HOP fixed route bus service, specialized senior and paratransit services, and FLEX regional service between Fort Collins and Boulder. The program also coordinates the cleaning, maintenance, and repair of community bus stops. The program manages the grant and procurement activities for the continued electrification of the HOP bus fleet. Transportation Demand Management (TDM) The TDM program uses a variety of polices, strategies and programs to meet TMP goals including funding employer outreach through Boulder Transportation Connections, subsidizing transit and vanpool programs, and tracking performance through our metrics program. The most effective TDM programs in the City of Boulder are the suite of EcoPass programs for employees, residents and university students. The city provides rebates to new employers joining the Business EcoPass Program as well as ongoing subsidies to residents participating in the Neighborhood EcoPass. EcoPass holders are six-times more likely to use transit and they also make more walking and biking trips than residents or employees without access to the EcoPass. City of Boulder 2024 Approved Budget Page 319 Program Budget Overview Description Transportation Operations carries out the legally required Boulder Revised Code duties of the City Traffic Engineer, as stated in BRC 2-2-11; core operation and maintenance activities of the traffic control device infrastructure; collects and analyzes system performance metrics; collects and analyzes traffic crash data to identify and implement Vision Zero travel safety strategies; supports the technical implementation of multimodal infrastructure, community planning, master planning, area planning, development review, work zone traffic control oversight, special events permitting support and response to community member concerns and requests related to transportation system operations in the areas of signs, markings, traffic signals, streetlights, parking regulation, and pedestrian crossing treatments. Summary of 2024 Budget Enhancements/Realignments: This program budget includes 1 new FTE (Senior GIS Analyst/Asset Manager) to support the Street Lights acquisition effort ($122,000). Sustainability, Equity and Resilience (SER) Goals & Objectives: Accessible & Connected Objectives Supports a balanced transportation system that reflects effective land use, manages congestion, and facilitates strong regional multimodal connections. Program Outcomes Reduction of serious injury and fatal crashes. Fiscally responsible management of transportation system assets, including GIS-based asset records of all maintenance activities. Technical oversight of capital projects to maintain and enhance the transportation system. Review of traffic control plans for special events and work zones to facilitate safe multimodal operations. Timely response to community member concerns related to maintenance or enhancement of the transportation system. Measurements Timely completion of Vision Zero Action Plan items – refer to the 2023-2027 Vision Zero Action Plan. More work needed and help from CBO/IT to further define KPIs from VZ Action Plan. # of signs replaced per year. Stencil markings made each year. Line striping applied each year. Response time for signal outages. Operations Accessible & Connected Transportation & Mobility FY2024 Budget City of Boulder 2024 Approved Budget Page 320 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M 5.0M 6.0M -1.0MDollars Personnel Operating Internal Services Capital Sort By Chart of Accounts  Signs and Markings The Signs and Markings program installs and maintains traffic signs and pavement markings across the city’s transportation system. The program provides response-based, routine and preventative maintenance in compliance with national standards and best practices. Provides technical oversight of projects to enhance the transportation system and ensure consistency of signs and markings across the city. Provides oversight of work zone traffic control signs and markings and assist with review of special events. Sign assets include 33,115 signs of all types, including regulatory, warning, guide, information and other, such as temporary traffic control. Pavement marking assets include nearly 12,000 unique markings totaling approximately 1 million square feet, including lane lines, edge lines, stop bars, crosswalks, bike lanes, bike symbols, green conflict markings, lane arrows, word messages, chevrons, and others. Performance measures utilized include the number of signs replaced each year to meet the department's goal of replacing all signs after a 20-year lifecycle duration. City of Boulder 2024 Approved Budget Page 321 Vision Zero The Vision Zero's main focus is to review and analyze crash data and conduct crash analyses. Based on crash data trends, crash patterns, and identification of risk factors along the transportation system, this program develops and implements countermeasures and projects focused on reducing serious injury and fatal crashes to work toward the city’s Vision Zero goal – zero serious injuries or fatal crashes. Signals and Lighting Signals and Lighting installs, maintains, and operates the city’s traffic signal system and city-owned streetlights. The program provides oversight and coordination related to the operation and maintenance of Xcel Energy owned streetlights. Provides response-based, routine and preventative maintenance in compliance with national standards and best practices. Provides technical oversight of projects to enhance transportation system and ensure consistency of signals and lighting across the city. Provides utility location services for underground city signal infrastructure. Periodically reviews signal timing and phasing and implement changes to improve operational efficiency or safety. City of Boulder 2024 Approved Budget Page 322 Traffic Engineering Traffic Engineering completes traffic engineering studies to review, assess, and evaluate conditions across the transportation system related to such things as: Vehicular, pedestrian and bicycle daily and peak hour volumes. Vehicle speeds, travel times, pedestrian and bicycle crossing activity, and traffic operations. Traffic Engineering applies analysis and engineering judgment to determine recommended changes to traffic control, pedestrian crossing treatments, speed limits, and other operational concerns related to signs, markings, traffic signals, and street lighting. City of Boulder 2024 Approved Budget Page 323 Program Budget Overview Description Transportation Maintenance includes the maintenance, operations, and repairs to city streets, bike paths, medians, underpasses, and contracted maintenance for state highways. This workgroup responds to emergencies and maintains mobility through weather-related events. Summary of 2024 Budget Enhancements/Realignments: Additional equipment to support weather forecasting and to increase de-icing liquid storage capacity to enhance the Snow & Ice Program ($25,000). Addresses the significant cost increases related to the purchase of new vehicles and the maintenance of existing vehicles ($970,000). Sustainability, Equity and Resilience (SER) Goals & Objectives: Accessible & Connected Objectives Offers and encourages a variety of safe, comfortable, affordable, reliable, convenient, and clean mobility options. Supports a balanced transportation system that reflects effective land use, manages congestion, and facilitates strong regional multimodal connections. Program Outcomes Ensuring the safe movement of people and goods throughout the community. Measurements Currently measure snow and ice program performance with the storm recovery index. The data comes from an existing weather station and will improve with additional location inputs. Maintenance Accessible & Connected Transportation & Mobility FY2024 Budget City of Boulder 2024 Approved Budget Page 324 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M 5.0M 6.0M 7.0M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  Snow and Ice The Snow and Ice subprogram supports safe travel for all modes of transportation during snow events. Snow and ice control focuses on efficiency, effectiveness and safety in alignment with Transportation, Boulder Police Department, and Boulder Fire Department master plans by providing timely response and communication. Pavement Maintenance and Potholes Pavement maintenance and pothole repairs focus on extending the lifespan of streets and reducing capital maintenance costs. This is achieved through small and medium sized restorations and mill and overlay projects. Patch sizes rarely encompass the full width of a street and never include full width blocks of streets. Pothole repairs extend the life of pavement sections by removing and replacing small damaged areas by hand. This process reduces water infiltration into the sub grade and prevents damaged areas from growing larger. City of Boulder 2024 Approved Budget Page 325 Bikeways and Path Maintenance This subprogram performs maintenance on multi-use paths to provide safe surfaces for users, clears debris and vegetation from path edges to reduce entanglements and hidden hazards, and performs graffiti removal. Medians and Irrigation Medians serve an important role in public safety by limiting conflict points along busy street arterials and have a calming effect on travel speeds. Further, medians provide an opportunity to enhance the city tree canopy, providing a cooling effect which is consistent with climate action and GHG goals. This program manages this important asset by maintaining vegetation within code compliance heights, repairs and adjusts irrigation infrastructure, removes and reduces noxious weed populations in public areas, and maintains sight lines at roadway crossings and entrances. Street Sweeping This subprogram manages the sweeping operations along city streets to prevent debris flowing into storm water systems and to reduce broken glass hazards for pedestrian and bicycle users. City of Boulder 2024 Approved Budget Page 326 Alley and Unpaved Road Maintenance The core function of this subprogram is to smooth the driving surface in unpaved alleys to provide safe access to emergency response vehicles and general multi-modal public use City of Boulder 2024 Approved Budget Page 327 Program Budget Overview Description The Airport Program Budget consists of airport operations, repair and renovation of associated city buildings, grounds maintenance, pavement upkeep and repairs, fueling system maintenance, snow removal, planning and management of all CIP projects, and natural resource management at the Boulder Municipal Airport. Summary of 2024 Budget Enhancements/Realignments: The most significant Airport Program Budget request includes 1 new FTE for a City Project Analyst to add capacity to continue to refine and deliver the Voluntary Noise Abatement Program, improve community relations with tenants, improve community relations with the broader community, and conduct additional airport business to plan for, operate, and maintain a safe and compliant airport. ($112,000). Sustainability, Equity and Resilience (SER) Goals & Objectives: Accessible & Connected Objectives Supports a balanced transportation system that reflects effective land use, manages congestion, and facilitates strong regional multimodal connections. Encourages diverse populations to connect through places of work, educational opportunities, retail, and nature to strengthen the larger community. Leverages partnerships and encourages shared community responsibility to keep Boulder safe. Program Outcomes Delivery of a safe system through Pavement Preservation, Wildlife Management, and Winter Operations including snow clearing. Meet Federal Aviation Administration (FAA) grant obligations by delivering safe and compliant operations. Provide safety and compliance activities related to Lease Management and Runway Operations. Measurements % of on-time collected tenant rental revenues # of out of compliant hangars Compliance score for the FAA's Annual Safety Inspection # of liability claims for unsafe facility conditions in Winter Operations and/or Wildlife Management Airport Accessible & Connected Transportation FY2024 Budget City of Boulder 2024 Approved Budget Page 328 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 200.0K 400.0K 600.0K 800.0K 1.0M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 329 Program Budget Overview Description CIP Management is responsible for the management of capital projects from design to construction. This includes consultant management, construction project documentation, processes, and grant administration. The current focus is on council priorities such as the Core Arterial Network, Vision Zero and capital maintenance programs and projects. Summary of 2024 Budget Enhancements/Realignments: This program budget includes 1 new FTE (Transportation Planner) to support construction project documentation, processes and grant administration ($102,000). This FTE is shared with the Transportation Planning program. Sustainability, Equity and Resilience (SER) Goals & Objectives: Accessible and Connected Objectives Offers and encourages a variety of safe, comfortable, affordable, reliable, convenient, and clean mobility options. Program Outcomes Manage and deliver projects efficiently and effectively. Efficiently manage construction project documentation, processes and grant administration. Focus construction on council priorities such as the Core Arterial Network, Vision Zero and capital maintenance programs and projects. Measurements Scope Schedule Budget CIP Management Accessible & Connected Transportation FY2024 Budget City of Boulder 2024 Approved Budget Page 330 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 200.0K 400.0K 600.0K 800.0K DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 331 2024 Budget $121,341,393 180.85 FTE Department Overview: The Utilities Department provides water, wastewater, and stormwater and flood management services to protect human and environmental health through efficient management of fiscal and natural resources. Department Programs: Administration (Environmentally Sustainable) Wastewater Treatment Utilities Maintenance Water Quality Utilities Engineering Water Treatment Water Resources Capital and Operating Budget (FY2022-24) Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0M 25.0M 50.0M 75.0M 125.0M DollarsPersonnel Operating Internal Services Debt Service Capital Transfers Sort By Chart of Accounts  Utilities 2024 Budget City of Boulder 2024 Approved Budget Page 332 Expenditure by Program Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0M 25.0M 50.0M 75.0M 125.0M DollarsAdministration (Environme… Capital Improvement Progr… Debt Service No Program Transfers & Cost Allocation Utilities Engineering Utilities Maintenance Wastewater Treatment Water Quality Water Resources Water Treatment Sort A to Z  Program Overview Administration (Environmentally Sustainable) The Administrative team is responsible for planning and executing a comprehensive range of administrative services which support operations. These services encompass the areas of human resource management, financial management, systems and information management, project management and support services. In these areas, the support provided by the Administrative team is critical to the effective and efficient operations of the Utilities department. Utilities Engineering Utilities Engineering protects public health and the economic vitality of our city through quality utility system management. This team provides planning, public engagement, project management, engineering, construction, and asset management for water, wastewater, and stormwater/flood management infrastructure. Utilities Maintenance Utilities Maintenance operates, maintains, and provides emergency response for the water distribution, wastewater collection, flood control facilities and stormwater conveyance systems of the city. This workgroup also performs all water meter reading, maintenance, and repair along with all underground utility locates. There is also a team that handles the Public Space Management for all Utility corridors including Boulder Creek and adjacent properties. Water Resources Water Resources manages the city’s municipal raw water supplies and hydroelectric facilities. This group manages the diversion, storage, and delivery of raw water and completes water rights accounting. This workgroup also manages the water conservation program, leasing of raw water supplies to agricultural users, protects the city’s water rights in water court proceedings, acts as a liaison with ditch companies, and manages the instream flow program for Boulder Creek. Water Treatment City of Boulder 2024 Approved Budget Page 333 Water Treatment operates and maintains the two water treatment plants responsible for providing the Boulder community with potable water for public health and fire response. This team is responsible for ensuring compliance with federal and state regulations including the Safe Drinking Water Act. Wastewater Treatment Wastewater Treatment operates and maintains the Boulder Water Resource Recovery Facility (WRRF) and the Boulder Lift Station. At the WRRF, raw wastewater from city residents and businesses is processed into clean water that is discharged into Boulder Creek according to the city's National Pollutant Discharge Elimination System permit. In addition to clean water, biosolids fertilizer and renewable natural gas are recovered at the WRRF. Water Quality Water Quality serves as a technical resource and provides regulatory support for Utilities and other city departments. Services include implementation of and support for regulatory permits, monitoring to meet regulations, evaluating performance of wastewater and drinking water treatment processes, and implementation of programs to protect public and environmental health, including the city’s source water and stormwater systems. The group also provides project management services in support of integrating water quality enhancement and regulatory compliance into the city’s capital projects. Six Year CIP Visualization 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Fiscal Year 0.0 20.0M 40.0M 60.0M 80.0M 100.0M 120.0M DollarsWater Utility Wastewater Utility Stormwater & Flood Mgt Ut… Sort Large to Small  Department Staffing City of Boulder 2024 Approved Budget Page 334 Expenditure by Fund Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 100.0M 25.0M 50.0M 75.0M 125.0M Dollars(6100) Water Utility (6200) Wastewater Utility (6300) Stormwater & Flood… (1100) General (2110) Lottery Sort Large to Small  City of Boulder 2024 Approved Budget Page 335 Program Budget Overview Description The Administrative team of Utilities is responsible for planning and executing a comprehensive range of administrative services which support operations. These services encompass the areas of human resource management, financial management, systems and information management, project management and support services. In these areas, the support provided by the Administrative team is critical to the effective and efficient operations of the department. Another specific workgroup is the Utility Billing team. The Utility Billing (UTB) staff are responsible for customer calls, inquiries, CRM management, water budget adjustments, leak adjustments and customer hardship issues as well as accurate billing and collection. Performance metrics tracked and evaluated includes the number of customer calls received. Sustainability, Equity and Resilience (SER) Goals & Objectives: Environmentally Sustainable Objectives Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business. Models stewardship, resilience, and sustainability of the city’s financial, human, information, and physical assets. Program Outcomes Reinvestment in critical billing software and related meter infrastructure to ensure reliability. Increased ability to process utility billing transactions in a timely manner. Improved accuracy of billing information. Responsive customer service through efficient access to billing information. Measurements Length of time to set up new customer account. New customer backlog count. # of bill adjustments required due to inaccurate or incomplete information. Administration Environmentally Sustainable Utilities FY2024 Budget City of Boulder 2024 Approved Budget Page 336 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M 5.0M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 337 Program Budget Overview Description Wastewater Treatment operates and maintains the Boulder Water Resource Recovery Facility (WRRF) and the Boulder Lift Station. At the WRRF, raw wastewater from city residents and businesses is processed into clean water that is discharged into Boulder Creek according to the city's National Pollutant Discharge Elimination System permit. In addition to clean water, biosolids fertilizer and renewable natural gas are recovered at the WRRF. Summary of 2024 Budget Enhancements/Realignments: Plant Process Analyst Conversions (Realignment; -$56,000; Ongoing). This budget proposal addresses a realignment of funding by moving funds from non-personnel expenses to personnel. The reason for the change is modernization of staffing resources and positions, consistent with the outcomes of the classification and compensation project. Projected increased salary needs are being offset by a reduction in non-personnel expenses, avoiding the need for new funding at this time. The proposal supports staff growth and development to keep pace with the technology evolutions at the WRRF, ultimately supporting permit compliance and reliable operations. Marshall Landfill Operations - Realign to Water Quality Program (Realignment; -$45,000; Ongoing). The Marshall Landfill is a closed landfill located south of Boulder that requires ongoing city involvement due to historical use of the landfill and associated environmental concerns with the landfill and surrounding area. The duties and responsibilities of the city with the landfill are based in regulatory compliance and monitoring of the site with other obligated parties, which are functions that the city’s Water Quality team is best equipped to provide. This budget proposal effectively transfers operational funding from the Wastewater Treatment team to the Water Quality team, so that expenditures and oversight can be coordinated more efficiently. Sustainability, Equity and Resilience (SER) Goals & Objectives: Environmentally Sustainable Objectives Supports the natural environment and its ecosystems so they are better able to resist damage and recover quickly. Program Outcomes Full compliance with all permits, regulations, and reporting. Protection of public health. Increased stewardship of environmental systems and habitats. Improved recovery of resources (water, biogas, and biosolids). Modernization of staffing resources to ensure efficient operation of the treatment facility. Measurements Wastewater Treatment Environmentally Sustainable Utilities FY2024 Budget City of Boulder 2024 Approved Budget Page 338 % of electricity used that’s coming from solar PV systems (kWh solar / kWh total) as an annual average. Site Net RNG Production: [Current Year RNG production minus NG Usage] / [Last Year RNG Production minus NG Usage]. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M 5.0M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 339 Program Budget Overview Description The Utilities Maintenance work group includes maintenance crews for water, wastewater and stormwater and flood utilities. Currently, water, wastewater and stormwater crews are adequately staffed to achieve proactive maintenance on a routine basis. Current staffing levels for flood, only allow for partial maintenance of open channels and do not support completion of system-wide maintenance on a recurring basis with any regularity. As was recommended in the recently approved 2022 Comprehensive Flood and Stormwater Master Plan, this document describes proposed resources for flood maintenance to support increased frequency and proactivity of flood maintenance activities. Summary of 2024 Budget Enhancements/Realignments: Flood Control Maintenance 5FTE (Enhancement; $377,000; Ongoing). The Utilities Maintenance work group includes maintenance crews for water, wastewater and stormwater and flood utilities. Currently, water, wastewater and stormwater crews are adequately staffed to achieve proactive maintenance on a routine basis. The 2022 Comprehensive Flood and Stormwater Master Plan recommended enhanced resources for flood maintenance to support increased frequency and proactivity of flood maintenance activities. Under current staffing levels, the level of service for flood and drainageway maintenance is limited to irrigation ditch obligations and known open channel hot spot areas that may or may not be coincident with storm-driven events. The proposed staffing levels are based on analysis of resources needed to allow flood maintenance crews to cycle through proactive maintenance of the flood and drainageway system on a 10 to 20-year cycle and continue to allow for emergency response, which will result in improved protection of the community from flooding impacts during storm events. Sustainability, Equity and Resilience (SER) Goals & Objectives: Safe Objectives Operates services necessary to support basic public health including safe drinking water, removal of snow, wastewater and stormwater, and a reliable multimodal transportation system. Program Outcomes Improved level of service for the water distribution system through regular maintenance and reduced service interruptions from events such as water main breaks. Improved level of service for the wastewater collection system through regular maintenance and reduced service interruptions from events such as backups and blockages. Improved community safety resulting from proposed maintenance enhancements through more effective conveyance of flood and stormwater. Reduced flooding impacts to roadways and private property. Measurements Linear miles of open drainage total cleaned per year. # of outfalls, sumps, trash racks, weirs and detention ponds cleaned per year. Overall maintenance cycle - # of years required to cycle through various infrastructure features (channels, outfalls, sumps, trash racks, weirs and detention ponds. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 2.0M 4.0M 6.0M 8.0M 10.0M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  Maintenance Safe Utilities FY2024 Budget City of Boulder 2024 Approved Budget Page 340 Program Budget Overview Description Water Quality serves as a technical resource and provides regulatory support for Utilities and other city departments. Services include implementation of and support for regulatory permits, monitoring to meet regulations, evaluating performance of wastewater and drinking water treatment processes, and implementation of programs to protect public and environmental health, including the city’s source water and stormwater systems. The group also provides project management services in support of integrating water quality enhancement and regulatory compliance into the city’s capital projects. Performance metrics tracked and evaluated include the number of water quality compliance issues identified and corrected. Summary of 2024 Budget Enhancements/Realignments: Hazardous Materials Management Facility (Base Cost Increase; $92,000; Ongoing). The Hazardous Materials Management Facility is operated by Boulder County on behalf of the City of Boulder and surrounding communities. This facility receives hazardous materials from residents and businesses, and properly handles and disposes of the materials in accordance with best practices that support environmental and community health. This facility and program are vital to supporting a reduction in environmental pollution and ultimately a safer community. This proposal is specifically to address increasing costs to operate the facility and represents Boulder’s share of the facility use. Marshall Landfill Operations from Wastewater Treatment (Realignment; $45,000; Ongoing). The Marshall Landfill is a closed landfill and Superfund site located south of Boulder that requires ongoing city involvement due to historical use of the landfill and associated environmental concerns with the landfill and surrounding area. The duties and responsibilities of the city with the landfill are based in regulatory compliance and monitoring of the site with other obligated parties, which are functions that the city’s Water Quality team is best equipped to provide. This budget proposal effectively transfers operational funding from the Wastewater Treatment team to the Water Quality team, so that expenditures and oversight can be coordinated more efficiently. Sustainability, Equity and Resilience (SER) Goals & Objectives: Environmentally Sustainable Objectives Ensures the efficient use of natural resources in a manner that does not deplete them over time while reducing the proliferation of non-reusable materials, toxins, and hazardous products. Supports the natural environment and its ecosystems so they are better able to resist damage and recover quickly. Program Outcomes Increased protection of environmental system health. Reduction in direct pollutant discharge into waterways and ecosystems. Improved permit oversight and compliance that supports public health and community safety. Water Quality Environmentally Sustainable Utilities FY2024 Budget City of Boulder 2024 Approved Budget Page 341 Measurements Backflow device tracking and compliance. # of sanitary sewer overflows. # of days in compliance with drinking water and wastewater standards. Utilization of hazardous waste management facility. Stable water quality based on sampling at the Marshall Landfill and compliance with EPA and state regulations. Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M 3.0M 3.5M 4.0M DollarsPersonnel Operating Internal Services Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 342 Program Budget Overview Description Utilities Engineering protects public health and the economic vitality of our city through quality utility system management. This team provides planning, public engagement, project management, engineering, construction, and asset management for water, wastewater, and stormwater/flood management infrastructure. Summary of 2024 Budget Enhancements/Realignments: Source Water Transmission Pipe Inspection. Realigns $30,000 from a current capital project account to an operating account. Source water pipelines are a critical set of infrastructure assets that enable water sources to reach the water treatment facilities, and then ultimately support treated water service for the Boulder community. The important and necessary function of source water pipeline inspection is more efficiently managed and implemented from an operating account, and the inspection needs are ongoing. Administering the pipeline inspection of source water pipes is an operational program and supports several key outcomes, including reliable source water availability and reduction in level of service impacts for water customers. Sustainability, Equity and Resilience (SER) Goals & Objectives: Safe Objectives Builds and maintains resilient infrastructure, landscapes and neighborhoods to mitigate existing and future hazards and risks. Program Outcomes Reinvestment in critical infrastructure to ensure reliability. Increased ability to conduct pipeline inspections in a timely manner. Reduced unplanned outages of source water for the community. Improved overall reliability of access to the entire source water portfolio. Review condition of Lakewood Pipeline for compliance with settlement agreement. Increased protection of life and property through implementation of flood mitigation projects. Measurements Inspections completed for compliance with Lakewood Pipeline settlement agreement. % of Projects that start in the planned CIP year (Potential KPI). % of Projects that are within CIP budget (Internal). Utilities Engineering Safe Utilities FY2024 Budget City of Boulder 2024 Approved Budget Page 343 Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M 3.0M 3.5M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 344 Program Budget Overview Description Water Treatment operates and maintains the two water treatment plants responsible for providing the Boulder community with potable (treated) water for public health and fire response. This team is responsible for ensuring compliance with federal and state regulations including the Safe Drinking Water Act. Performance metrics tracked and evaluated include the number of gallons of water treated each year. Sustainability, Equity and Resilience (SER) Goals & Objectives: Environmentally Sustainable Objectives Ensures the efficient use of natural resources in a manner that does not deplete them over time. Program Outcomes Full compliance with all drinking water permits, regulations, and reporting. Maintain high level of service for water delivery to customers. Reliable treated water levels to support fire response events. Ongoing support and advancement of climate goals through generation of renewable energy with hydroelectric systems. Measurements Filtered water quality exceeds internal targets 95% of the time. % deviance from internal targets. # of violations Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M 5.0M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  Water Treatment Environmentally Sustainable Utilities FY2024 Budget City of Boulder 2024 Approved Budget Page 345 Program Budget Overview Description Water Resources manages the city’s municipal raw water supplies and hydroelectric facilities. This group manages the diversion, storage, and delivery of raw water and completes water rights accounting. This workgroup also manages the water conservation program, leasing of raw water supplies to agricultural users, protects the city’s water rights in water court proceedings, acts as a liaison with ditch companies, and manages the instream flow program for Boulder Creek. Performance metrics tracked and evaluated includes the year-over-year increase in hydro-electric power generation. Summary of 2024 Budget Enhancements/Realignments: Realignment From CIP Project Funding - Northern Water Pipeline Operations & Maintenance (O&M) Portion (Realignment; $450,000; Ongoing). This proposal is to support necessary operation and maintenance of a critical raw water supply pipeline, owned by the Northern Water Conservancy District. The City of Boulder is the major user of the pipeline, and this budget is to fund Boulder’s portion of the operation and maintenance to ensure pipeline reliability. Previously, this expense was part of the capital project budget, and this proposal is to move that funding to an operating account within water resources for improved alignment with budget allocation and type of use. Water/Ditch Assessments and Other (Base Cost Increase; $47,000; Ongoing). This proposal addresses annual increases in multiple ditch companies’ maintenance costs and other small increases in annual costs within the water resources operating budget. Adequate funding for ditch assessments supports water supply reliability for users, including the City of Boulder, and ultimately supports a safe and thriving community. Sustainability, Equity and Resilience (SER) Goals & Objectives: Environmentally Sustainable Objectives Ensures the efficient use of natural resources in a manner that does not deplete them over time while reducing the proliferation of non-reusable materials, toxins, and hazardous products. Supports the natural environment and its ecosystems so they are better able to resist damage and recover quickly. Program Outcomes Reinvestment in critical source water infrastructure to ensure reliability. Increased ability to manage water sources to optimize water supply operations and hydroelectric energy generation. Improved reliability of municipal water supply for the community. Ongoing participation and partnership with other area water users to support ditch operations, municipal needs, and leasing for agricultural uses. Continued benefit to Boulder Creek aquatic habitat. Water Resources Environmentally Sustainable Utilities FY2024 Budget City of Boulder 2024 Approved Budget Page 346 Measurements # of days of unplanned hydro outages. Projected Storage Index (PSI) value, drought response index and whether we meet reliability goal. # of days streamflows met flow targets and how much municipal water was used to meet the flow targets. Water Conservation: Annual, aggregated area of turf replacement Average reduction in water use relative to previous 5 years and standard deviation of reduction in water use # of annual program participants Visualization 2022 Actual 2023 Adopted Budget 2024 Adopted Budget Fiscal Year 0.0 500.0K 1.0M 1.5M 2.0M 2.5M 3.0M 3.5M 4.0M DollarsPersonnel Operating Internal Services Capital Sort By Chart of Accounts  City of Boulder 2024 Approved Budget Page 347 The City of Boulder’s Capital Improvement Program (CIP) is a comprehensive, six-year plan for maintaining, enhancing, and expanding public and service-delivery infrastructure. The 2024-2029 CIP identifies all planned capital improvement projects and their estimated costs over the six-year period, comprising $141.2 million in new appropriation for 2024 and $903.7 million in planned spending between 2024-2029 to support over 200 capital projects. Due to the multi-year nature of the capital budget, appropriations do not expire at the end of the fiscal year and remain in effect until the project is completed. In addition, capital appropriation from the annual CIP may significantly fluctuate between years due to timing of projects and availability of funding. This can be demonstrated by the range in annual spending in the 2024-2029 CIP, ranging between $82.5 million and $239.9 million over the six-year period. As reflected in the below chart, eight city departments have planned spending on capital projects between 2024-2029. The majority of planned spending within the 2024-29 CIP supports Utilities, Transportation, and Facilities & Fleet capital projects, which represents 84% of all projects within the CIP. Additional detail on department CIPs can be found within their respective pages included below. In addition, capital maintenance and enhancement projects typically comprise most investments within the CIP, representing 73% of capital projects across the 2024-2029 CIP. Included in the six-year CIP are significant planned investments in citywide capital infrastructure projects funded by the Community, Culture, Resilience, and Safety Tax, which received voter renewal of the 0.3% sales & use tax in 2021. Key projects included in the 2024-2029 CIP are: Civic Area Phase II, East Boulder Community Center Retrofit and Renovations, Pearl Street Mall Refresh, Fire Stations #2 and #4, and the Central Avenue Bridge Replacement. These projects will be supported by an estimated $123.7 million in funding over the 2024-2029 CIP. Visualization 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Fiscal Year 0.0 50.0M 100.0M 150.0M 200.0M DollarsUtilities Facilities & Fleet Transportation & Mobility Parks & Recreation Open Space & Mountain Pa… General Government Community Vitality Innovation & Technology Fire-Rescue Sort Large to Small  Capital Improvement Program 2024-29 Six-Year Capital Improvement Program (CIP) Summary City of Boulder 2024 Approved Budget Page 348 Utilities Transportation & Mobility Facilities & Fleet Utilities plans to spend $55.0 million on infrastructure projects in 2024, including investments in Betasso Water Treatment Plant Improvements, Barker Water System, and Main Sewer Interceptor Project. 2024 Budget: $55.0 million 2024-29 Planned Spending: $380.8 million Transportation & Mobility plans to invest $25.7 million in 2024 to support transportation projects such as the 30th St Corridor Multimodal Improvements Project and Baseline Road Phase 2 Improvements. 2024 Budget: $25.7 million 2024-29 Planned Spending: $117.3 million The Facilities & Fleet CIP includes $29.7 million in 2024 to support facilities and fleet maintenance projects as aligned with the Facilities' Master Plan. Most notably, in 2025 the department includes $70 million to support the Western City Campus Development at Alpine-Balsam. 2024 Budget: $29.7 million 2024-29 Planned Spending: $264.6 million Parks & Recreation Open Space & Mountain Parks Community Vitality The Parks & Recreation CIP includes $10.5 million to support projects such as access improvements at Pleasant View Fields and improvements at Violet Park and the North Boulder Park. 2024 Budget: $10.5 million 2024-29 Planned Spending: $60.1 million Open Space & Mountain Parks plans a total of $6.7 million in spending in 2024 to support new and enhanced trailheads to support accessibility, visitor experience and responsible recreation and capital ecosystem maintenance projects. 2024 Budget: $6.7 million 2024-29 Planned Spending: $36.3 million Community Vitality plans to invest $5.2 million in 2024 for continued Powerline Undergrounding, Affordable Commercial Program, and general repairs and improvements to the City's parking assets within special districts. 2024 Budget: $5.2 million 2024-29 Planned Spending: $17.4 million City of Boulder 2024 Approved Budget Page 349 Fire-Rescue Innovation & Technology Fire-Rescue plans to purchase a replacement of an incident command vehicle with $1.5 million in planned spending in the 2024-29 CIP. 2024 Budget: $0 2024-29 Planned Spending: $1.5 million Innovation & Technology plans to spend $575,000 in 2024 on network hardware replacement and security administration projects to support the City's existing technology systems. 2024 Budget: $575,000 2024-29 Planned Spending: $5.4 million Community, Culture, Resilience, & Safety Tax Boulder voters approved the renewal of the 0.3% Community, Culture, Resilience, and Safety (CCRS) sales & use tax in November 2021 to support citywide capital infrastructure investments as well as dedicate 10% of revenues for community non-profit grants. To kick start several shovel ready projects, Council appropriated $1.9 million mid-year in 2022 and further approved $29.6 million in the 2023 Budget to support citywide infrastructure plans. Included in the 2024-2029 CIP is $123.7 million to invest in several key community capital projects, including: Civic Area Phase II ($18.0M) capital project will support schematic design and scoping for Boulder's most central park and public space East Boulder Community Center (EBCC) Retrofit & Renovations ($51.5M) Project will provide a full energy efficiency and infrastructure retrofit of the EBCC Pearl Street Mall Refresh ($1.2M) will support capital maintenance and transformative enhancements on the Pearl Street Mall ahead of the 50th Anniversary celebration in 2027 Fire Stations #2 and #4 ($37.0M) are included in the CIP to support the acquisition, design, and construction of replacements of the two fire stations, which will help support the Fire-Rescue Department's current and future operational needs Central Avenue Bridge Replacement ($5.7M) to support the safety and reliability of mobility options in the Flatirons Business Park area Details can be found on the CCRS program summary page. 2024-2029 CIP - By Project 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Alpine Balsam Implementation $18,300,000 $150,000,000 $0 $0 $0 $0City of Boulder 2024 Approved Budget Page 350 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget East Boulder Community Center Deep Retrofit &Renovations $4,000,000 $0 $40,000,000 $0 $0 $7,500,000 Transmission System R&R Program $14,000,000 $10,000,000 $10,000,000 $1,500,000 $0 $10,000,000 Barker Dam and Reservoir $0 $0 $0 $0 $3,000,000 $30,000,000 Pavement Management Program $5,900,000 $5,562,000 $5,145,365 $5,299,726 $5,458,718 $5,622,479 Upper Goose Creek $0 $0 $25,320,000 $0 $0 $0 Sanitary Sewer Rehabilitation $3,800,000 $3,900,000 $4,100,000 $4,200,000 $4,400,000 $4,600,000 Arapahoe Trunk Sewer Replacement $0 $0 $0 $1,090,000 $1,090,000 $21,800,000 Barker Gravity Pipeline Repair $4,820,000 $3,970,000 $4,120,000 $4,280,000 $4,440,000 $0 TIP Local Match/TMP Implementation $3,465,000 $1,000,000 $4,000,000 $4,250,000 $4,250,000 $4,250,000 Fire Station #4 Replacement $0 $0 $0 $6,500,000 $0 $12,000,000 Fire Station #2 Replacement $6,000,000 $500,000 $12,000,000 $0 $0 $0 Civic Area Phase II $500,000 $2,000,000 $10,000,000 $5,500,000 $0 $0 Distribution Waterline Replacement $0 $0 $0 $5,200,000 $5,400,000 $5,600,000 WRRF Temperature Reg Compliance $0 $0 $0 $0 $1,400,000 $14,000,000 BWTF Disinfection & Corrosion $0 $0 $15,000,000 $0 $0 $0 Barker Dam Outlet $13,210,000 $0 $0 $0 $0 $0 Tanks Repair & Rehabilitation Program $0 $800,000 $800,000 $800,000 $4,800,000 $4,750,000 Gregory Creek Flood Mitigation $0 $0 $0 $1,040,000 $10,410,000 $0 General Fund Capital $6,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 10% Community Non-Profit Grants $1,364,321 $1,406,832 $1,443,193 $1,478,943 $1,515,667 $1,553,537 Boulder Creek Flood Mitigation $0 $0 $0 $0 $740,000 $7,401,221 Main Sewer Improvements $0 $0 $0 $0 $0 $8,000,000 Local Drainage Improvements $1,110,000 $1,150,000 $1,200,000 $1,250,000 $1,300,000 $1,350,708 BCH Penstock Repair $1,100,000 $1,140,000 $1,190,000 $1,230,000 $1,280,000 $1,330,000 WRRF Permit Improvements $5,500,000 $1,300,000 $80,000 $0 $0 $0 Major Capital Reconstruction $901,765 $928,818 $956,682 $985,383 $1,014,944 $1,045,393 WRRF Secondary Clarifiers $2,800,000 $0 $3,000,000 $0 $0 $0 Central Avenue Bridge Replacement $700,000 $4,000,000 $1,000,000 $0 $0 $0 Facilities Capital Maintenance $990,000 $890,000 $890,000 $890,000 $890,000 $890,000 Preflood Property Acquisition $770,000 $800,000 $830,000 $870,000 $900,000 $940,000 Transportation Coordination $740,000 $770,000 $800,000 $830,000 $870,000 $900,472 Storm Sewer Rehabilitiation $740,000 $770,000 $800,000 $830,000 $870,000 $900,472 Broadway BAT Lanes $1,500,000 $3,100,000 $0 $0 $0 $0 Valmont Park Phase II $0 $0 $0 $0 $2,500,000 $1,900,000 Silver Lake Dam $0 $400,000 $3,950,000 $0 $0 $0 TIP Local Match TMP Implementation $600,000 $750,000 $750,000 $750,000 $750,000 $750,000 WRRF Primary Clarifiers $0 $1,000,000 $0 $0 $300,000 $3,000,000 19th Street Multi-Modal Improvements $4,250,000 $0 $0 $0 $0 $0 30th St Construction (Colo to Aurora)$0 $1,200,000 $0 $3,000,000 $0 $0 Ped Facilities Repair, Replace, ADA $648,012 $657,732 $667,598 $677,612 $687,776 $698,093 BWTF Chemical Feed Systems R&R $0 $0 $0 $0 $4,000,000 $0 Baseline Road Phase 1 & 2 $860,000 $3,122,000 $0 $0 $0 $0 Lower Goose Creek Trunk Sewer Repl $0 $300,000 $3,500,000 $0 $0 $0 WRRF Rehabilitation $560,000 $580,000 $610,000 $630,000 $660,000 $680,000 Fort Chambers/Poor Farm Site Manage $26,000 $500,000 $1,500,000 $400,000 $600,000 $500,000 Capital Infrastructure Enhancements $500,000 $2,920,000 $0 $0 $0 $0 Network Hardware Replacement $500,000 $900,000 $735,000 $650,000 $310,000 $300,000 Core Arterial Network Implementation $412,000 $650,000 $1,400,000 $0 $450,000 $463,500 Sanitary Sewer Manhole Rehab $250,000 $500,000 $750,000 $750,000 $750,000 $360,000 Water Mains In House R&R Program $800,000 $350,000 $350,000 $500,000 $600,000 $600,000 61st Interceptor Replacement $0 $0 $0 $3,000,000 $0 $0 63rd WTF Chemical Feed Systems $0 $0 $0 $3,000,000 $0 $0 Ungrounding CAGID Power Lines $500,000 $500,000 $500,000 $500,000 $500,000 $500,000 Urban Forest Management $500,000 $500,000 $500,000 $500,000 $500,000 $500,000 East Arapahoe Final Design $680,000 $2,286,550 $0 $0 $0 $0 Water Resource Recovery Pumps $160,000 $166,400 $1,825,000 $750,000 $0 $0 Asset Management- General Maintenance $1,023,000 $200,000 $1,100,000 $200,000 $200,000 $100,000 Tom Watson Park $0 $0 $2,200,000 $0 $0 $550,000 Multiuse Path Capital Maintenance $433,500 $442,170 $451,013 $460,034 $469,234 $478,619 Meter Replacement Program $200,000 $200,000 $200,000 $700,000 $700,000 $700,000City of Boulder 2024 Approved Budget Page 351 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Facility Assessment Repairs $415,000 $420,000 $425,000 $430,000 $435,000 $440,000 14th St Parking Lot Redevelopment $0 $2,500,000 $0 $0 $0 $0 Boulder Reservoir South Shore $0 $0 $400,000 $1,500,000 $600,000 $0 Garage Repairs $500,000 $500,000 $500,000 $500,000 $500,000 $0 Asset Management- Play Areas $0 $500,000 $500,000 $500,000 $500,000 $500,000 Restoration of Irrigated Agricultural Fields withPrairie Dog Conflict $440,000 $440,000 $440,000 $270,000 $440,000 $440,000 R&R Courts $360,000 $400,000 $400,000 $400,000 $400,000 $400,000 East Boulder Community Park $2,200,000 $0 $0 $0 $0 $0 S. Boulder Creek Trunk Sewer Impr.$0 $500,000 $0 $0 $0 $1,600,000 Treated Water Misc. R&R $350,000 $350,000 $350,000 $350,000 $350,000 $350,000 Drainageway Maintenance/Enhancement $280,000 $300,000 $330,000 $350,000 $380,000 $410,000 Water System Master Plan & COS $0 $0 $0 $0 $0 $2,000,000 Pearl Street Mall Refresh CAGID $0 $0 $2,000,000 $0 $0 $0 East Mapleton Ballfield Enhancement $2,000,000 $0 $0 $0 $0 $0 Multiuse Path - Enhancements $500,000 $250,000 $257,500 $265,225 $273,182 $281,377 Flagstaff Site Plan: Visitor Management and EOFImplementation $25,000 $100,000 $400,000 $400,000 $400,000 $400,000 Boulder Valley Ranch Trailhead Redesign $0 $0 $0 $1,700,000 $0 $0 R & R Fields $200,000 $300,000 $300,000 $300,000 $300,000 $300,000 Climate Strategies & Solutions Projects: 2023-2028 $150,000 $300,000 $300,000 $300,000 $300,000 $300,000 Sidewalk Maintenance $258,586 $262,465 $266,402 $270,398 $274,454 $278,571 OSMP Staff Work and Operations Space Strategic Plan Implementation $400,000 $0 $400,000 $0 $400,000 $400,000 Visitation and Visitor Exp Survey $505,000 $0 $0 $190,000 $440,000 $450,000 Folsom Corridor Study $0 $1,500,000 $0 $0 $0 $0 Violet Avenue Bridge $500,000 $1,000,000 $0 $0 $0 $0 Facilities Emergency Capital Maintenance $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 R&R Access& Mobility $300,000 $300,000 $300,000 $200,000 $200,000 $200,000 Historic Agriculture Facilities Rehabilitation $75,000 $500,000 $320,000 $200,000 $200,000 $200,000 Stormwater Quality Improvements $220,000 $230,000 $240,000 $250,000 $260,000 $270,142 Incident Command Vehicle $0 $500,000 $500,000 $450,000 $0 $0 South Mesa TH Re-design $0 $1,400,000 $0 $0 $0 $0 Marshall Mesa Trailhead Renovation $800,000 $0 $0 $0 $300,000 $300,000 Restore Boulder Creek floodplain riparian habitatand wetlands $0 $500,000 $900,000 $0 $0 $0 Chautauqua Site Plan: Ranger Cottage,Restroom, Concentrated Use Areas.$350,000 $430,000 $0 $0 $300,000 $300,000 Source Water Rehabilitation Program $200,000 $210,000 $210,000 $220,000 $230,918 $240,155 Parking Garage Fire Supp. Repairs $1,000,000 $300,000 $0 $0 $0 $0 Pleasant View Park $752,000 $448,000 $0 $0 $0 $0 Local Food Farm Sites Improvements $255,000 $200,000 $180,000 $180,000 $180,000 $180,000 Silver Lake Hydroelectric/PRV $0 $0 $0 $150,000 $1,000,000 $0 Pearl Street Mall Refresh $0 $150,000 $1,000,000 $0 $0 $0 Asset Management- Aquatics Facilities $0 $100,000 $0 $1,000,000 $0 $0 WRRF Instrumentation/Control $0 $0 $100,000 $1,000,000 $0 $0 North Trail Study Area Implementation: Wonderland Lake $380,000 $0 $650,000 $60,000 $0 $0 Watershed Fire Mitigation and CR InventoryStudy $225,000 $175,000 $175,000 $150,000 $150,000 $150,000 Bluebell Road Repairs $0 $0 $100,000 $900,000 $0 $0 Sunshine Campus R&R & Improvements $1,000,000 $0 $0 $0 $0 $0 30th St Prelim Design (Arapahoe to Iris)$1,000,000 $0 $0 $0 $0 $0 CAGID Emergency Maintenance $250,000 $250,000 $250,000 $250,000 $0 $0 General Park Improvements $998,000 $0 $0 $0 $0 $0 NF 53 and 54_Foothills Trail Permitting, FinalDesign and Construction $105,209 $876,749 $0 $0 $0 $0 Major Trailhead Upgrades and Standardization- System Wide $975,000 $0 $0 $0 $0 $0 Parking Product Software Enhancement $950,000 $0 $0 $0 $0 $0 Ped Facs Enh Missing Links Crossing $125,000 $135,000 $150,000 $165,000 $175,000 $175,000 Faciliites Master Plan Updates $200,000 $200,000 $200,000 $100,000 $100,000 $100,000 Asset Management- Restrooms and PicnicShelter $150,000 $150,000 $150,000 $150,000 $150,000 $150,000 Manhattan SRTS $180,406 $707,222 $0 $0 $0 $0City of Boulder 2024 Approved Budget Page 352 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Server Hardware Replacement $0 $0 $0 $0 $0 $875,000 HSIP University - Broadway Signal $850,000 $0 $0 $0 $0 $0 Kossler Dam $100,000 $750,000 $0 $0 $0 $0 Prairie Dog Conservation and Management $250,000 $0 $0 $0 $300,000 $300,000 Improve and Maintain Irrigation Infrastructure (CIP) 2021-2025 $131,000 $133,000 $138,000 $140,000 $142,000 $144,000 System Planning $195,000 $120,000 $60,000 $50,000 $50,000 $350,000 Collection System Monitoring $75,000 $150,000 $150,000 $150,000 $150,000 $150,000 47TH/BNSF Sidewalk $300,000 $508,750 $0 $0 $0 $0 Improve Soil Heath and Restore UnleasedAgricultural Lands 2021-2025 $95,000 $100,000 $90,000 $100,000 $100,000 $316,000 1% for Public Art $122,789 $126,615 $129,887 $133,105 $136,410 $139,818 R&R Irrigation $70,000 $210,000 $125,000 $125,000 $125,000 $125,000 Regenerate Soils on Leased Properties 2021-2025 $114,000 $110,000 $115,000 $100,000 $233,000 $100,000 Traffic Signal Upgrades $210,000 $140,000 $140,000 $140,000 $140,000 $0 WRRF Redundant Strain-Press $0 $0 $0 $0 $750,000 $0 Boulder Creek Improvements Transportation $0 $350,000 $400,000 $0 $0 $0 Wittemyer Ponds $100,000 $0 $0 $650,000 $0 $0 Centennial Trailhead Redesign $0 $50,000 $600,000 $0 $0 $0 14th & Canyon Traffic Signal $100,000 $550,000 $0 $0 $0 $0 Build, Reroute & Repair Cobalt, Shale and Eagletrails $617,000 $0 $0 $0 $0 $0 Treated Water Facilities-Misc R&R $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 Garage Traffic Coating $600,000 $0 $0 $0 $0 $0 ParkingGarage Staircase Replacement $600,000 $0 $0 $0 $0 $0 Asset Management- Valmont City Park $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 Asset Management- Flatirons Golf Course $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 Asset Management- Boulder Reservoir $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 Boulder Juntion Public Improvements $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 Affordable Commercial Capital Prog $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 Greenways Program - Flood Fund $97,500 $97,500 $97,500 $97,500 $97,500 $97,500 Greenways Program Transportation $97,500 $97,500 $97,500 $97,500 $97,500 $97,500 Database Hardware Replacement $0 $0 $0 $0 $0 $575,000 Columbia Cemetery Capital Maintenan $60,000 $100,000 $100,000 $100,000 $100,000 $100,000 Barker Dam Stability Project $0 $50,000 $500,000 $0 $0 $0 Meter Replacement Program $90,000 $90,000 $90,000 $90,000 $90,000 $93,600 Boulder Junction Park $0 $500,000 $0 $0 $0 $0 Partner With Ditch Companies to ImplementBMP's, Mitigate Fuels and Remove Invasive Tree Species $100,000 $100,000 $100,000 $0 $100,000 $100,000 WRRF Electrical $250,000 $250,000 $0 $0 $0 $0 Operational Planning $0 $200,000 $0 $0 $0 $270,000 NCWCD Conv - Boulder Feeder Canal $245,000 $75,000 $75,000 $75,000 $0 $0 Hydro Faciliities Rehab Program $70,000 $70,000 $70,000 $70,000 $80,000 $80,000 Reconstruct airport entrance road Phase I and II $0 $0 $431,111 $0 $0 $0 Source Systems Condition Assessment $0 $430,000 $0 $0 $0 $0 Stockwater Project - Drought Resilience andSupport of Diversified Ag $60,000 $60,000 $70,000 $80,000 $80,000 $80,000 Design fish passage at New Dry Creek Carrier onSouth Boulder Creek $0 $400,000 $0 $0 $0 $0 Asset Management-Natural Lands $50,000 $50,000 $75,000 $75,000 $75,000 $75,000 Traffic Signal Broadband Fiber $200,000 $200,000 $0 $0 $0 $0 WRRF Hot Water Loop Replacement $400,000 $0 $0 $0 $0 $0 Signal Maintenance & Upgrade $200,000 $0 $0 $200,000 $0 $0 WRRF Activated Sludge $100,000 $0 $0 $0 $0 $280,000 Lakewood Pipeline $380,000 $0 $0 $0 $0 $0 Capital & Maint Assessment of Asset $350,000 $0 $0 $0 $25,000 $0 Vision Zero - PMP Integration $75,000 $75,000 $75,000 $75,000 $75,000 $0 Wildlife fencing Phases II and III $0 $356,000 $0 $0 $0 $0 Runway, Taxiway and Ramp PavementPreservation $333,334 $0 $0 $0 $0 $0 WRRF Digester Cleaning $0 $0 $0 $0 $300,000 $0 Create Fish Passage at Goodhue Ditch $0 $300,000 $0 $0 $0 $0 Harlow Platts Park $300,000 $0 $0 $0 $0 $0City of Boulder 2024 Approved Budget Page 353 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget 30th & Arapahoe Intersection Design $300,000 $0 $0 $0 $0 $0 Interior Tenant Space Repairs $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 Watershed Improvements $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 MIsc Development Coordination $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 Software Replacement $0 $300,000 $0 $0 $0 $0 Green Lake 2 Dam $25,000 $250,000 $0 $0 $0 $0 Four Mile Canyon Creek $0 $0 $0 $0 $270,000 $0 WRRF Building Asset Rehabilitation $50,000 $52,000 $54,000 $56,000 $58,000 $0 Foothills South Trail: Re-Route $0 $0 $264,000 $0 $0 $0 Parking Garage Exterior Brick Rehab $0 $250,000 $0 $0 $0 $0 Wetland restoration at Suitts $50,000 $50,000 $50,000 $0 $50,000 $50,000 Orodell Hydro/PRV Facility $0 $250,000 $0 $0 $0 $0 Replacement of existing weather station forpilots $200,000 $0 $0 $0 $0 $0 Renewed Transit Vision - Capital El $25,000 $30,000 $30,000 $35,000 $35,000 $35,000 Kohler Hydro/PRV Facility $0 $80,000 $0 $0 $100,000 $0 Data Backup and Disaster Recovery $0 $0 $0 $0 $0 $170,000 Lakewood Hydroelectric/PRV $0 $0 $150,000 $0 $0 $0 Farmer's Ditch $50,000 $100,000 $0 $0 $0 $0 Sunshine Hydroelectric/PRV Facility $0 $0 $150,000 $0 $0 $0 Rehabilitate East Hangar, Helicopter Apron, Taxi-lane $0 $0 $0 $140,000 $0 $0 Rehabilitate Runway 8G|26G $0 $0 $125,000 $0 $0 $0 Security Administration $75,000 $0 $0 $0 $0 $50,000 Carter Lake Hydroelectric $0 $100,000 $0 $0 $0 $0 Acquire Snow removal Equipment – Augmentexisting fleet.$100,000 $0 $0 $0 $0 $0 Barker Dam Hydroelectric $0 $0 $100,000 $0 $0 $0 Coal Creek Restoration Planning $50,000 $50,000 $0 $0 $0 $0 Crack Seal and Tie Down Apron PavementPreservation $86,666 $0 $0 $0 $0 $0 Resurface Vehicle Service Road – Airside ofairport $83,333 $0 $0 $0 $0 $0 Betasso Hydroelectric / PRF $0 $0 $80,000 $0 $0 $0 Replace Howard Ditch siphon under SouthBoulder Creek on the Gebhard property $80,000 $0 $0 $0 $0 $0 Cross-District Consulting $75,000 $0 $0 $0 $0 $0 Quantify OSMP Contribution to Human Well-being and Quality of Life $75,000 $0 $0 $0 $0 $0 Support South Boulder Creek Instream Flow $0 $60,000 $0 $0 $0 $0 Reconfigure Tiedown Apron for Group II aircraft separations $60,000 $0 $0 $0 $0 $0 Instream Flow Structures and Gaging $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 Maxwell Hydro/PRV Facility $0 $50,000 $0 $0 $0 $0 Implement SOP $0 $0 $0 $50,000 $0 $0 Wetland restoration at Axelson West $50,000 $0 $0 $0 $0 $0 O'Connor Complex Boundary and InteriorFencing $50,000 $0 $0 $0 $0 $0 Nature Discovery at Sawhill Ponds Design $30,000 $0 $0 $0 $0 $0 TOTAL $141,200,921 $239,928,303 $183,099,751 $82,481,426 $83,014,303 $173,993,157 City of Boulder 2024 Approved Budget Page 354 Spending on Projects within Community Vitality Visualization 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M 5.0M DollarsDowntown Commercial Dis… University Hill Comm Dist Capital Improvement CCS Bldr Junction GID- Parking Bldr Junction GID-TDM Sort Large to Small  Overview of Department Community Vitality The Community Vitality Capital Improvement Program is focused on building and maintaining infrastructure and art installations and investing in maintenance measures to prolong the life of these valuable assets. Community Vitality manages several general improvement districts and district-owned assets including five parking structures, two of which have leasable commercial property. The Arts and Culture work group further utilizes 1% of all qualified capital projects budgeted citywide to integrate art into those projects. Capital Improvement Program 2024-29 Community Vitality Department Capital Improvement Program (CIP) Summary City of Boulder 2024 Approved Budget Page 355 Affordable Commercial Program Assessment of Assets 1% For Public Art Beginning in 2024, Community Vitality will begin development of an Affordable Commercial pilot program. This effort may include collaboration with a community partner to formalize the program including consideration of qualified businesses, duration of participation, and leasing standards, as well as program administration. This effort will incorporate broad community engagement and the city’s racial equity instrument in the development and implementation of the Affordable Commercial pilot program. 2024-29 Planned Spending: $600,000 2024 Budget: $100,000 Community Vitality will be updating the Parking Structures Facilities Strategic Plan including an analysis of structural, mechanical, electrical and plumbing elements of the downtown parking garages. This analysis will be used to develop future capital projects through a construction manager/general contract (CMGC) project delivery method which aligns the design and construction phases of project delivery. This analysis will help ensure the parking garage assets are functional, maintained, and safe for use. 2024-29 Planned Spending: $375,000 2024 Budget: $350,000 Boulder has a long history of commissioning public artwork for the community's collection. Like many other cities, a percent for art program helps integrate works of art into many capital building projects by applying a formula of funding: 1% of the construction budget of certain capital projects will be used to integrate artwork into the building. Starting in 2024, instead of making new budget requests each year, the amount of funding for the program will be calculated as a total of six years based on 1% of current revenue projects, minus the 10% assigned to nonprofits. 1% For Public Art allocations support flexible and sustained funding for public art, which is highly beneficial for program planning and the support of the community's vision of public art. 2024-29 Planned Spending: $888,527 2024 Budget: $138,660 City of Boulder 2024 Approved Budget Page 356 Garage Repairs Parking Garage Staircase Replacement Powerline Undergrounding The garage repair project will fund recommended structural, mechanical, electric, and plumbing repairs to parking garages in the Downtown Commercial District. A construction manager/general contractor (CMGC) project delivery method will be utilized which aligns the design and construction phases for greater efficiency. 2024-29 Planned Spending: $600,000 2024 Budget : $600,000 Estimated Completion Date: 12/31/2024 The parking garage staircase project includes the replacement of the south staircase landings of the 1100 Spruce parking garage and the north stairs of the St. Julien parking garage. These repairs are critical to ensure the stairs are functional, maintained, and safe for use. 2024-29 Planned Spending: $600,000 2024 Budget: $600,000 Estimated Completion Date: 12/31/2024 Several overhead power lines exist within the Central Area General Improvement District (CAGID). These power lines can pose a threat during weather events and during redevelopment activities. Xcel currently has undergrounding funds to leverage with capital funds to complete the undergrounding work. In addition to mitigating risks associated with the overhead power lines, it will also enhance the vibrant sense of place within the district 2024-29 Planned Spending: $3,000,000 2024 Budget $500,000 Community Vitality - By Project 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Ungrounding CAGID Power Lines $500,000 $500,000 $500,000 $500,000 $500,000 $500,000 14th St Parking Lot Redevelopment $0 $2,500,000 $0 $0 $0 $0 Garage Repairs $500,000 $500,000 $500,000 $500,000 $500,000 $0 Pearl Street Mall Refresh CAGID $0 $0 $2,000,000 $0 $0 $0 Parking Garage Fire Supp. Repairs $1,000,000 $300,000 $0 $0 $0 $0 CAGID Emergency Maintenance $250,000 $250,000 $250,000 $250,000 $0 $0 Parking Product Software Enhancement $950,000 $0 $0 $0 $0 $0 1% for Public Art $122,789 $126,615 $129,887 $133,105 $136,410 $139,818 Garage Traffic Coating $600,000 $0 $0 $0 $0 $0 ParkingGarage Staircase Replacement $600,000 $0 $0 $0 $0 $0 Boulder Juntion Public Improvements $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 Affordable Commercial Capital Prog $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 Capital & Maint Assessment of Asset $350,000 $0 $0 $0 $25,000 $0 Interior Tenant Space Repairs $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 Parking Garage Exterior Brick Rehab $0 $250,000 $0 $0 $0 $0City of Boulder 2024 Approved Budget Page 357 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Cross-District Consulting $75,000 $0 $0 $0 $0 $0 TOTAL $5,197,789 $4,676,615 $3,629,887 $1,633,105 $1,411,410 $889,818 City of Boulder 2024 Approved Budget Page 358 Spending on Projects within Facilities & Fleet Visualization 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Fiscal Year 0.0 100.0M 25.0M 50.0M 75.0M 125.0M 150.0M DollarsGovernmental Capital Fund Capital Improvement CCS Facility Renovation & Repla… Sort Large to Small  Overview of Facilities & Fleet Projects Boulder’s Facilities Master Plan (FMP) established the framework to inform Capital Projects planning, development, and implementation. The three pillars of asset management and six guiding principles aid in prioritizing replacement of aging infrastructure and buildings, and serve to guide new projects that are built to last. The Facilities Master Plan sets the standard for excellence in facilities to achieve capital and operations fiscal transparency, reduction of deferred equipment replacement, and progress towards achieving department and city-wide goals in buildings. Capital Improvement Program 2024-29 Facilities & Fleet Department Capital Improvement Program (CIP) Summary City of Boulder 2024 Approved Budget Page 359 Alpine-Balsam and Western City Campus Implementation Fire Stations 2 & 4 Replacements East Boulder Community Center Deep Retrofit and Renovations The Facilities & Fleet Department is leading development of the Alpine-Balsam site which will result in construction of a new Western City Campus and a mix of housing types from market rate to affordable which is being developed by Boulder Housing Partners. The vision for the Alpine-Balsam area exemplifies Boulder’s innovative goals. This project includes overall process and project management of implementation and construction, flood infrastructure, district energy, and enhanced mobility and parking strategies that support the two primary uses on the site. In 2024 the first phase of infrastructure improvements is planned which includes construction of a new greenway along Balsam Ave. 2024-29 Planned Spending: $168,300,000 2024 Budget: $18,300,000 Estimated Completion Date: 2028 The existing Fire Stations 2 and 4 are past their operational life span and no longer accommodate the Fire Departments service needs or goals. Replacement of these Fire Stations will provide modernized emergency services to the community ensuring safety and resilience. Construction of the new facilities will be guided by the three pillars of the Facilities Master Plan to ensure sustainability and social goals are being met and buildings are well maintained. In 2024, focus is on acquisition of land in the right location to service the area and minimize response times and of the right size to accommodate the requirements of the new station. Fire Station 2: 2024-29 Planned Spending: $18,500,000 2024 Budget: $6,000,000 Estimated Completion Date: 2028 Fire Station 4: 2024-29 Planned Spending: $18,500,000 2024 Budget: $0 Estimated Completion Date: 2032 A deep energy retrofit and renovation to modernize and provide opportunities for community members to recreate and maintain a healthy and active lifestyle. The project aligns with various departmental master plans and is guided by the key pillars in putting buildings on a path towards environmental sustainability, social responsibility, and financial stewardship. In 2024 design work will include robust community engagement, energy assessments and modeling and options analysis to inform and develop a full modernization plan for the facility. Implementation and construction will follow in subsequent years. CIP outyears also include funding for synergistic upgrades to other recreation centers to address program and infrastructure needs. 2024-29 Planned Spending: $51,500,000 2024 Budget: $4,000,000 Estimated Completion Date: 2027 City of Boulder 2024 Approved Budget Page 360 Facilities & Fleet - By Project 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Alpine Balsam Implementation $18,300,000 $150,000,000 $0 $0 $0 $0 East Boulder Community Center Deep Retrofit &Renovations $4,000,000 $0 $40,000,000 $0 $0 $7,500,000 Fire Station #4 Replacement $0 $0 $0 $6,500,000 $0 $12,000,000 Fire Station #2 Replacement $6,000,000 $500,000 $12,000,000 $0 $0 $0 Facilities Capital Maintenance $990,000 $890,000 $890,000 $890,000 $890,000 $890,000 Facilities Emergency Capital Maintenance $250,000 $250,000 $250,000 $250,000 $250,000 $250,000 Faciliites Master Plan Updates $200,000 $200,000 $200,000 $100,000 $100,000 $100,000 TOTAL $29,740,000 $151,840,000 $53,340,000 $7,740,000 $1,240,000 $20,740,000 City of Boulder 2024 Approved Budget Page 361 Spending on Projects within Fire-Rescue Visualization 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Fiscal Year 0.0 100.0K 200.0K 300.0K 400.0K 500.0K DollarsGovernmental Capital Fund Sort Large to Small  Overview of Fire-Rescue Projects Fire-Rescue updated its departmental Master Plan in early 2020 and included a number capital replacement and enhancement elements that would enable the department to achieve its council-accepted strategic goals over the next 7-10 years under three funding scenarios: Fiscally Constrained, Action, and Vision. Capital Improvement Program 2024-29 Fire-Rescue Department Capital Improvement Program (CIP) Summary City of Boulder 2024 Approved Budget Page 362 Replacement of Public Safety Incident Command Vehicle A replacement of the Public Safety Incident Command Vehicle (ICV) is planned for 2025, which will serve as a shared asset with the City's public safety departments and City of Boulder regional partners. The vehicle will be used for critical incidents within the City of Boulder and regionally, and will be used as the command center for Police and Fire- Rescue Departments to strategize their response during critical incidents such as fires, floods, riots, or other emergencies. A new vehicle will replace the existing ICV. 2024-2029 Planned Spending: $1.45M 2024 Budget: $0 Estimated Purchase Date: 2025 Fire-Rescue - By Project 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Incident Command Vehicle $0 $500,000 $500,000 $450,000 $0 $0 TOTAL $0 $500,000 $500,000 $450,000 $0 $0 City of Boulder 2024 Approved Budget Page 363 Spending on Projects within Innovation & Technology Visualization 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Fiscal Year 0.0 1.0M 250.0K 500.0K 750.0K 1.3M 1.5M 1.8M DollarsComputer Replacement Governmental Capital Fund Sort Large to Small  Overview of Innovation & Technology Projects The majority of the Innovation & Technology department's projects are capital maintenance projects that involve the replacement and upgrade to existing systems and software. In the next few years, the department expects to focus significant efforts on transforming technical operations and capacity. The pace of change in technology is a significant factor to consider when planning projects and offers both new opportunities and challenging threats to mitigate. The timing of several hardware replacement projects has been shifted to reflect an anticipated confluence in technical operations, making it advantageous to plan concurrent replacement instead of staged implementations. The department will continue to assist with the replacement of the City's finance system along with continuing the phased implementation of the enterprise data platform. Additionally, the City plans to invest in upgrades to the existing network infrastructure, complete replacement of the virtual server and storage system, and replacement of the system for data backup and disaster recovery. Work also continues on the City's web site and intranet with a focus on accessibility. Capital Improvement Program 2024-29 Innovation & Technology Department Capital Improvement Program (CIP) Summary City of Boulder 2024 Approved Budget Page 364 Software Replacement Network Hardware Replacement This is an ongoing Capital Maintenance project for software and other project expenses needed to ensure timely replacement of the city's software applications. These systems are necessary to conduct day to day city business. During 2023 and 2024, the current finance software system will be replaced with a planned go live date of 1/1/2025. 2024-29 Planned Spending: $300,000 2024 Budget: $0 Estimated Completion Date: 2025 This is an ongoing Capital Maintenance project and includes the hardware and related software used to provide and support a reliable and secure high-speed data and voice communications infrastructure to connect City computing devices to internal data repositories and computing services, while supporting connectivity to the Internet and other external data resources and services. Project involves maintenance and end of life equipment replacement. 2024-29 Planned Spending: $3,395,000 2024 Budget: $500.000 Estimated Completion Date: Ongoing Innovation & Technology - By Project 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Network Hardware Replacement $500,000 $900,000 $735,000 $650,000 $310,000 $300,000 Server Hardware Replacement $0 $0 $0 $0 $0 $875,000 Database Hardware Replacement $0 $0 $0 $0 $0 $575,000 Software Replacement $0 $300,000 $0 $0 $0 $0 Data Backup and Disaster Recovery $0 $0 $0 $0 $0 $170,000 Security Administration $75,000 $0 $0 $0 $0 $50,000 TOTAL $575,000 $1,200,000 $735,000 $650,000 $310,000 $1,970,000 City of Boulder 2024 Approved Budget Page 365 Spending on Projects within Open Space & Mountain Parks Visualization 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Fiscal Year 0.0 1.0M 2.0M 3.0M 4.0M 5.0M 6.0M 7.0M DollarsOpen Space Sort Large to Small  Overview of Open Space & Mountain Parks Projects The 2024 Open Space & Mountain Parks (OSMP) Department capital budget includes projects that are a part of the department’s core mission, including capital maintenance of trailheads and trails; agricultural lands management; capital ecosystem maintenance and restoration; and strategic and resource planning. The department’s 2024 capital budget fully incorporates guidance from the OSMP Master Plan for the fourth year. Projects will align with the Master Plan focus areas, which serve as departmental work program priorities for 2024: Agriculture Today and Tomorrow Agriculture and water projects aim to improve soil health, integrate sustainable agricultural practices and resource protection, take care of existing infrastructure, and support the next generation of ranchers and farmers. Community Connections, Education, and Inclusion Interpretive and integrated planning projects support enhanced communications across the system, foster connection with nature, and engage youth corps to encourage stewardship as a career and responsible lifestyle. Ecosystem Health and Resilience Capital Improvement Program 2024-29 Open Space & Mountain Parks Department Capital Improvement Program (CIP) Summary City of Boulder 2024 Approved Budget Page 366 Ecological and restoration projects safeguard large habitat blocks and corridors, reduce undesignated trails, maintain and restore grasslands, forests, wetlands and riparian areas, control invasive species, and promote biodiversity of plants and animals. Responsible Recreation, Stewardship, and Enjoyment These projects maintain and improve trails and visitor infrastructure, support enjoyable passive recreation opportunities on OSMP lands, protect scenic resources, and address visitation levels and growth where appropriate. Financial Sustainability Capital projects across OSMP support department efforts to take care of what we have and understand total cost of system management. In 2024, OSMP will continue to invest in asset management and other systems in support of Master Plan objectives. City of Boulder 2024 Approved Budget Page 367 Climate Strategies and Solutions Implementation Fort Chambers/Poor Farm Site Management Plan: Site Evaluation High Quality Trail Network and Reducing Trail Maintenance Backlog This project provides funding for a suite of climate strategy projects to incorporate opportunities or improvements that increase OSMP’s climate resiliency and preparedness, manage its carbon footprint, and increase communications to the public to bolster climate action. Funding will pay for consulting to perform an inventory of OSMP’s emissions with the aim of identifying emissions reduction strategies and a study to create a prioritized list of natural climate solutions for further research and implementation. 2024-29 Planned Spending: $1,650,000 2024 Budget: $150,000 This site management plan will determine short- and long-term management goals and actions for the management of the Fort Chambers/Poor Farm property, including the Queen Anne house, associated outbuildings and the surrounding cultural landscape, agricultural activities, interpretive opportunities, ecological protection and restoration opportunities and the relationship of the property to Fort Chambers. The project includes site inventories, development of alternatives, selection, and finer scale planning and design of the preferred alternative (or package of management recommendations) with associated phasing and costing. OSMP staff extend their gratitude to the Cheyenne and Arapaho Tribes, the Northern Arapaho Tribe and the Northern Cheyenne Tribe providing guidance on a planned site management plan for the Fort Chambers/Poor Farm property, which has a direct, local connection to the Sand Creek Massacre. 2024-29 Planned Spending: $3,526,000 2024 Budget: $26,000 The department continues to estimate roughly $30M in maintenance needs across the more than 150 miles of trails that make up the OSMP network. Each year, staff are addressing the backlog through high priority repairs and maintenance. In 2024, this project specifically bundles the three trails that access the Boulder Valley Ranch Mesa, as called for in the North Trail Study Area (NTSA) plan, including reroute and repair of the Cobalt trail; construction of the Shale trail to protect rare plants and reduce undesignated trails; and reroute of the section of the Eagle trail that descends from the Mesa. 2024-29 Planned Spending: $3,062,958 2024 Budget: $722,209 City of Boulder 2024 Approved Budget Page 368 Local Food Farm Sites Improvements New and Enhanced Trailheads to Support Accessibility, Visitor Experience and Responsible Recreation Prairie Dog Conservation and Management This project involves constructing new or significantly enhancing existing agricultural infrastructure to provide diversified agricultural operations on OSMP irrigated and grazing land. Infrastructure to be constructed includes irrigation ponds and/or cisterns and necessary pumps, and residential or out-building construction or modifications to support these operations. OSMP has identified up to nine sites as priorities for infrastructure improvements to enhance local food sales. 2024-29 Planned Spending: $1,175,000 2024 Budget: $255,000 This project supports trailhead enhancements across the system with a focus on Coyote Trailhead, Chautauqua Trailhead, and Marshall Mesa Trailhead in 2024. The community has supported many strategies to create welcoming, accessible trailheads that provide great experiences for all visitors to OSMP while also addressing deferred maintenance of many assets. OSMP also has many opportunities to contribute to equity and resilience goals within the visitor infrastructure provided at trailheads across the system while addressing high visitation. 2024-29 Planned Spending: $9,515,000 2024 Budget: $1,655,000 This project supports prairie dog conservation and management as directed by the Grassland Ecosystem Management Plan and Prairie Dog Working Group. It includes items such as relocation and passive relocation and other conflict mitigation actions, monitoring and research around prairie dog conservation, habitat management, and protection for prairie dogs and associated species. 2024-29 Planned Spending: $850,000 2024 Budget: $250,000 City of Boulder 2024 Approved Budget Page 369 Restoration of Irrigated Agricultural Fields with Prairie Dog Conflict Restoration of Vegetation, Riparian Habitats, and Wetlands Soil Health Improvement Projects An expedited review of prairie dog management and policy alternatives was accepted by OSBT and Council in 2020. This project aims to implement these strategies over multiple years to reduce the impact of prairie dogs on irrigated agricultural land and agricultural lessees. Prairie dogs will be relocated or otherwise removed from strategic irrigated agricultural land to restore agricultural production. Installation of visual or physical barriers will also occur to prevent reoccupation by prairie dogs from removal sites. 2024-29 Planned Spending: $2,470,000 2024 Budget: $440,000 This project designs and implements the restoration of wetlands and riparian areas on the Culver and Boulder Valley Farms properties on Boulder Creek, Coal Creek, Axelson West and Suitts property (in 2024). The design will include plans and construction specifications that will guide the implementation of the plan. Design elements will vary between projects, but will include restoring riparian and floodplain wetlands that existed along Boulder, Coal Dry and South Boulder Creeks prior to irrigation infrastructure installation, gravel mining, and other human impacts. The projects will restore naturally functioning wetlands, convert formerly mined gravel pits (gravel ponds) to habitat that will support wetland and riparian dependent species, including Ute Ladies' Tresses Orchid and northern leopard frogs (a Colorado Tier 1 Species of Greatest Conservation Need), convert non-native grasslands to native grasslands, and create aquatic habitat to support several native fish species of concern. 2024-29 Planned Spending: $1,860,000 2024 Budget: $150,000 This project will improve soil health and increase resilience to climate extremes on leased and unleased agricultural properties. Funding will support systematic implementation of soil health principles: reducing tillage, integrating livestock, armoring soil, diversifying plants in time and space, and maintaining continuous live plant and root systems. Methods will include keyline plowing, cover-cropping, seeding, invasive plant species management, prairie dog barrier fence installation, field irrigation infrastructure maintenance, mob grazing, and compost application, while also experimenting with cutting-edge practices found in agricultural literature and through consultation with colleagues at partner agencies. 2024-29 Planned Spending: $1,573,000 2024 Budget: $209,000 Open Space & Mountain Parks - By Project City of Boulder 2024 Approved Budget Page 370 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Fort Chambers/Poor Farm Site Manage $26,000 $500,000 $1,500,000 $400,000 $600,000 $500,000 Facility Assessment Repairs $415,000 $420,000 $425,000 $430,000 $435,000 $440,000 Restoration of Irrigated Agricultural Fields with Prairie Dog Conflict $440,000 $440,000 $440,000 $270,000 $440,000 $440,000 Flagstaff Site Plan: Visitor Management and EOF Implementation $25,000 $100,000 $400,000 $400,000 $400,000 $400,000 Boulder Valley Ranch Trailhead Redesign $0 $0 $0 $1,700,000 $0 $0 Climate Strategies & Solutions Projects: 2023- 2028 $150,000 $300,000 $300,000 $300,000 $300,000 $300,000 OSMP Staff Work and Operations Space Strategic Plan Implementation $400,000 $0 $400,000 $0 $400,000 $400,000 Visitation and Visitor Exp Survey $505,000 $0 $0 $190,000 $440,000 $450,000 Historic Agriculture Facilities Rehabilitation $75,000 $500,000 $320,000 $200,000 $200,000 $200,000 South Mesa TH Re-design $0 $1,400,000 $0 $0 $0 $0 Marshall Mesa Trailhead Renovation $800,000 $0 $0 $0 $300,000 $300,000 Restore Boulder Creek floodplain riparian habitat and wetlands $0 $500,000 $900,000 $0 $0 $0 Chautauqua Site Plan: Ranger Cottage, Restroom, Concentrated Use Areas.$350,000 $430,000 $0 $0 $300,000 $300,000 Local Food Farm Sites Improvements $255,000 $200,000 $180,000 $180,000 $180,000 $180,000 North Trail Study Area Implementation: Wonderland Lake $380,000 $0 $650,000 $60,000 $0 $0 Bluebell Road Repairs $0 $0 $100,000 $900,000 $0 $0 NF 53 and 54_Foothills Trail Permitting, Final Design and Construction $105,209 $876,749 $0 $0 $0 $0 Major Trailhead Upgrades and Standardization- System Wide $975,000 $0 $0 $0 $0 $0 Prairie Dog Conservation and Management $250,000 $0 $0 $0 $300,000 $300,000 Improve and Maintain Irrigation Infrastructure (CIP) 2021-2025 $131,000 $133,000 $138,000 $140,000 $142,000 $144,000 Improve Soil Heath and Restore Unleased Agricultural Lands 2021-2025 $95,000 $100,000 $90,000 $100,000 $100,000 $316,000 Regenerate Soils on Leased Properties 2021-2025 $114,000 $110,000 $115,000 $100,000 $233,000 $100,000 Centennial Trailhead Redesign $0 $50,000 $600,000 $0 $0 $0 Build, Reroute & Repair Cobalt, Shale and Eagle trails $617,000 $0 $0 $0 $0 $0 Partner With Ditch Companies to Implement BMP's, Mitigate Fuels and Remove Invasive TreeSpecies $100,000 $100,000 $100,000 $0 $100,000 $100,000 Stockwater Project - Drought Resilience and Support of Diversified Ag $60,000 $60,000 $70,000 $80,000 $80,000 $80,000 Design fish passage at New Dry Creek Carrier on South Boulder Creek $0 $400,000 $0 $0 $0 $0 Create Fish Passage at Goodhue Ditch $0 $300,000 $0 $0 $0 $0 Foothills South Trail: Re-Route $0 $0 $264,000 $0 $0 $0 Wetland restoration at Suitts $50,000 $50,000 $50,000 $0 $50,000 $50,000 Coal Creek Restoration Planning $50,000 $50,000 $0 $0 $0 $0 Replace Howard Ditch siphon under South Boulder Creek on the Gebhard property $80,000 $0 $0 $0 $0 $0 Quantify OSMP Contribution to Human Well- being and Quality of Life $75,000 $0 $0 $0 $0 $0 Support South Boulder Creek Instream Flow $0 $60,000 $0 $0 $0 $0 Implement SOP $0 $0 $0 $50,000 $0 $0 Wetland restoration at Axelson West $50,000 $0 $0 $0 $0 $0 O'Connor Complex Boundary and Interior Fencing $50,000 $0 $0 $0 $0 $0 Nature Discovery at Sawhill Ponds Design $30,000 $0 $0 $0 $0 $0 TOTAL $6,653,209 $7,079,749 $7,042,000 $5,500,000 $5,000,000 $5,000,000 City of Boulder 2024 Approved Budget Page 371 Spending on Projects within Parks and Recreation Visualization 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Fiscal Year 0.0 10.0M 2.5M 5.0M 7.5M 12.5M 15.0M 17.5M DollarsCapital Improvement CCS Permanent Parks & Recrea… .25 Cent Sales Tax Lottery Capital Development Bldr Junction Cap Imprvmt Sort Large to Small  Overview of Parks and Recreation Projects The department prioritizes capital projects based on maintaining existing assets and decreasing the maintenance backlog of the department's portfolio of parks and facilities. Most projects included in the department's Capital Improvement Program will not have an impact on maintenance costs due to replacement of aging infrastructure and efficiencies associated with new and improved facilities and systems. With the accepted 2022 BPR Plan, the department is focusing increasingly on the renovation and refurbishment of existing assets as part of the theme of "Taking Care of What We Have". Capital Improvement Program 2024-29 Parks and Recreation Department Capital Improvement Program (CIP) Summary City of Boulder 2024 Approved Budget Page 372 Future Park on Violet Avenue North Boulder Park Community, Culture, Resilience and Safety Tax Projects Civic Area Phase II Reimagining Located within the North Boulder Arts District and adjacent to both the forthcoming North Boulder Branch Library and the city’s largest manufactured home community, this new 9-acre neighborhood park will be truly unique to this community and accessible to all ages and abilities. With the working title of “Violet Park,” the park’s final name will be informed by local hopes and dreams for the site. Innovative design and construction practices will also highlight the ways green infrastructure can advance floodplain management goals along Fourmile Canyon Creek while providing inclusive recreation spaces that foster community health and wellbeing. These nature-based solutions will support community identity and cultural practices, while promoting the many physical, mental, and emotional benefits of time spent outdoors. 2024-29 Planned Spending: $3,420,000 2024 Budget: $500,000 The existing playground equipment at North Boulder Park was installed in the late 1990s and has surpassed its useful life. Design for a new playground and adjacent park space at North Boulder Park will provide a variety of opportunities for children of all ages to play, interact, and learn alongside their peers. The renovation also allows the city to keep up with current playground safety standards, address changes in playground trends, and increase capacity for new multi-family housing development in the area. Alternatives for the playground renovation include gathering spaces and amenities associated with the shelter, expanding the play areas to include nature play activities, water play, teen-friendly spaces, and an outdoor fitness area. 2024-29 Planned Spending: $998,000 2024 Budget: $998,000 Estimated Completion Date: 2024 Boulder has routinely been named one of the top places in America to call home and in keeping with this charge, The Civic Area Phase II Reimagining project is critical to maintaining this way of life, with the opportunity arising at the heart of downtown to rethink urban park design to ensure the connection to nature, robust local economy, dynamic art scene and the brimming culture can continue to thrive. The project vision encompasses the makings of a beautiful recreational river park at the core, with incredible views to the celebrated Flatirons. This area is flanked by bookends that can entertain civic, cultural, and commercial development that are alive with activity, collaboration, and innovation. This will be a space for everyone - a lively and distinct destination that reflects the community's values, where people of all ages, abilities, backgrounds, and incomes feel welcome to recreate, socialize, relax and enjoy the ambience of a high-altitude urban center at the feet of the Rocky Mountains. This project focuses on the “Park at the Core”, designed around the green City of Boulder 2024 Approved Budget Page 373 Estimated Completion Date: 2026 ribbon along Boulder Creek is the unifying design that will weave metropolitan and park space into a richly diverse, sustainable, equitable, resilient, communal, recreational, artistic, cultural, educational, and social gathering space that reflects Boulder’s identity as a funky, fun and friendly place to live. 2024-29 Planned Spending: $17,500,000 2023-2024 Budget for Community Outreach and Design: $500,000 Estimated Completion Date: 2027 City of Boulder 2024 Approved Budget Page 374 Access Improvements at Pleasant View Fields Urban Forest Management Community, Culture, Resilience and Safety Tax Projects Pearl Street Revitalization As the Pleasant View Fields Sports Complex has grown in popularity, field configurations have adjusted to allow for more usage (e.g., smaller 8v8 youth fields). The amount of vehicle parking has remained the same and Transportation Demand Strategies have not been sufficient. This has resulted in facility users and event spectators frequently overwhelming parking in adjacent neighborhoods and 4 motor vehicle crashes in the parking lot between 2017 and 2022, including one that resulted in serious injuries to a cyclist. These access improvements will address safety concerns; encourage and improve multimodal access to, from, and within the site; and provide and enhance overflow parking options. 2024-29 Planned Spending: $1,200,000 2024 Budget: $752,000 Estimated Completion Date: 2025 Funding will allow the department to ensure the safety of public as well as expanded urban forest management practices. Funding will support preservation of existing trees, planting of new trees, and associated infrastructure improvements such as irrigation to ensure sustainability of trees. This project overlaps with the Cool Boulder initiative and the Urban Forest Strategic Plan. 2024-29 Planned Spending: $3,000,000 2024 Budget: $500,000 Estimated Completion Date: Ongoing Located within downtown Boulder, the iconic and nationally renowned Pearl Street Mall is a stretch of pedestrian activity, novelty retail and outdoor public space that is the heart of Boulder. The 50th anniversary of the creation of this mall from 11th to 15th Street will enhance the mall with improvements in 2026. The project will update play spaces, art programming, and redesign key spaces to better serve users and business owners with a focus on improving access to public restrooms. 2024-29 Planned Spending: $1,150,000 2024 Budget: $0 Estimated Completion Date: 2027 City of Boulder 2024 Approved Budget Page 375 Court Systems Play Areas Picnic Shelters and Restrooms The Courts System Plan will lay out a comprehensive plan for BPR courts over the next decade and inform tennis and pickleball court locations, the amount of courts, their use type, capital investment, management, and programming. The plan will provide a balanced approach and identify priorities for needs over the next ten years. The Court System Plan will need to consider interests and desires that outweigh available funding while also providing opportunities to maximize community benefit through joint-use agreements and partnerships. The outcomes will include recommendations to address and balance these community interests utilizing a 3- pronged approach that blends input from the community, analysis, and policy guidance. This project includes short term improvements in 2024 which include the replacement of 4 tennis courts with post-tension concrete courts for a higher level of resilience and lower long-term maintenance costs and 4 new pickleball courts. 2024-29 Planned Spending: $2,360,000 2024 Budget: $360,000 Located across the parks system, play areas will be updated over the coming years to incorporate the latest research in creating fun, learning and skills building opportunities for age ranges 0-5, 6-12, and teens. The range of play areas will be unique to this community and accessible to all. Innovative design and construction practices will also highlight the ways a combination of structured play (pre-fabricated play structures), and unstructured play (nature play and natural materials) promote the many physical, mental, and emotional benefits of time spent in play. The new play areas in Boulder will provide a range of benefits for youth covering: •There are infinite ways to interact with outdoor environments through unstructured nature play; letting your child choose how they play in nature means they have the power to control their own actions. •Play promotes creativity and imagination allowing kids to interact meaningfully with their surroundings. They can think more freely, design their own activities, and approach the world in inventive ways. •Play activities provides different Picnic shelters and bathrooms support and provide for public gathering spaces that encourage social connection and prevent isolation: Parks are one of the quickest and most effective ways to build a sense of community and improve quality of life. They provide places for people to connect and interact in a shared, green environment. Refreshed bathrooms and picnic shelters increase park visitation and activity which are shown to reduce crime. To quote the Bay Area parks program, ‘Sanitation facilities are important, not just for the visitor experience, but also to protect the environment. People will take care of their business one way or another.’ BPR has developed an approach to reinforce bathrooms to stand up to more intense uses installing heavy grade toilets and sinks and upgrading utilities to deal with the abuse they now receive on a regular basis. The forty picnic shelters across BPR’s system are all in relatively good condition. New funding in place for maintaining these amenities will support replacement due to weather damage of the smaller shelters and typical repair work for all shelters including painting, City of Boulder 2024 Approved Budget Page 376 Estimated Completion Date: Ongoing stimulation you can see, hear, smell, and touch outdoor environments. •Play gets kids moving. Most ways of interacting with nature involve more exercise than sitting on the couch. •Play makes kids think. Play areas create a unique sense of wonder for kids that no other environment can provide. •Play also reduces stress and fatigue. According to the Attention Restoration Theory, In play environments, youth practice an effortless type of attention known as soft fascination that creates feelings of pleasure, not fatigue. 2024-29 Planned Spending: $2,500,000 2024 Budget: Funding directed towards North Boulder Park Estimated Completion Date: Ongoing upgrading picnic tables, fixing gutters and roof. Ultimately, the goal is for Parks to be safely enjoyed by visitors who make use of high-quality shelter facilities for gatherings. In addition, restrooms throughout the system are equipped with well-maintained, durable fixtures. Staff can protect against consequences of unintended use, preserving the availability of truly free, dignified public restrooms which are becoming increasingly rare. 2024-29 Planned Spending: $900,000 2024 Budget: $150,000 Estimated Completion Date: Ongoing Parks & Recreation - By Project 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Civic Area Phase II $500,000 $2,000,000 $10,000,000 $5,500,000 $0 $0 Valmont Park Phase II $0 $0 $0 $0 $2,500,000 $1,900,000 Capital Infrastructure Enhancements $500,000 $2,920,000 $0 $0 $0 $0 Urban Forest Management $500,000 $500,000 $500,000 $500,000 $500,000 $500,000 Asset Management- General Maintenance $1,023,000 $200,000 $1,100,000 $200,000 $200,000 $100,000 Tom Watson Park $0 $0 $2,200,000 $0 $0 $550,000 Boulder Reservoir South Shore $0 $0 $400,000 $1,500,000 $600,000 $0 Asset Management- Play Areas $0 $500,000 $500,000 $500,000 $500,000 $500,000 R&R Courts $360,000 $400,000 $400,000 $400,000 $400,000 $400,000 East Boulder Community Park $2,200,000 $0 $0 $0 $0 $0 East Mapleton Ballfield Enhancement $2,000,000 $0 $0 $0 $0 $0 R & R Fields $200,000 $300,000 $300,000 $300,000 $300,000 $300,000 R&R Access& Mobility $300,000 $300,000 $300,000 $200,000 $200,000 $200,000 Pleasant View Park $752,000 $448,000 $0 $0 $0 $0 Pearl Street Mall Refresh $0 $150,000 $1,000,000 $0 $0 $0 Asset Management- Aquatics Facilities $0 $100,000 $0 $1,000,000 $0 $0 General Park Improvements $998,000 $0 $0 $0 $0 $0 Asset Management- Restrooms and Picnic Shelter $150,000 $150,000 $150,000 $150,000 $150,000 $150,000 System Planning $195,000 $120,000 $60,000 $50,000 $50,000 $350,000 R&R Irrigation $70,000 $210,000 $125,000 $125,000 $125,000 $125,000 Asset Management- Valmont City Park $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 Asset Management- Flatirons Golf Course $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 Asset Management- Boulder Reservoir $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 Columbia Cemetery Capital Maintenan $60,000 $100,000 $100,000 $100,000 $100,000 $100,000 Boulder Junction Park $0 $500,000 $0 $0 $0 $0 Operational Planning $0 $200,000 $0 $0 $0 $270,000City of Boulder 2024 Approved Budget Page 377 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Asset Management-Natural Lands $50,000 $50,000 $75,000 $75,000 $75,000 $75,000 Harlow Platts Park $300,000 $0 $0 $0 $0 $0 TOTAL $10,458,000 $9,448,000 $17,510,000 $10,900,000 $6,000,000 $5,820,000 City of Boulder 2024 Approved Budget Page 378 Spending on Projects within Transportation & Mobility Visualization 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Fiscal Year 0.0 5.0M 10.0M 15.0M 20.0M 25.0M DollarsTransportation Capital Improvement CCS Transportation Development Airport Sort Large to Small  Overview of Transportation & Mobility Projects The Transportation & Mobility Capital Improvement Program (CIP) is the primary way in which the goals of the City of Boulder 2019 Transportation Master Plan are accomplished. These goals may include design and construction projects that provide transportation infrastrure enhancements, programs that help to preserve existing infrastructure, and other efforts and inititvies that improve safety and mobiility for residents and travlers in the community. Capital Improvement Program 2024-29 Transportation & Mobility Department Capital Improvement Program (CIP) Summary City of Boulder 2024 Approved Budget Page 379 30th St Corridor Study & Preliminary Design Baseline Road Phase 2 Improvements Broadway BAT Lanes 30th St. is a vital north-south corridor in the City and the segment from Arapahoe to the Diagonal will be studied to identify ways to make biking, walking, driving and taking transit safer and more convenient. This project will produce a preliminary design that will be used to pursue future grant opportunities for funding final design and construction. Total Project Budget: $1,000,000 2024 Budget: $1,000,000 Estimated Completion Date: 2025 This project will reconstruct build upon Phase 1 improvements to Baseline Road that occurred during 2023 to enhance and expand multimodal treatments to the corridor that improve safety and mobility. Improvements include improved transit stop treatments, protected bike lanes and intersections and safer pedestrian crossings and ADA improvements. Total Project Budget: $3,980,000 2024 Budget: $860,000 Estimated Completion Date: 2026 The Broadway Business Access and Transit (BAT) Lanes project will implement modifications to the intersections at Broadway and Table/Mesa and Broadway and Regent Drive that will create the space for a continues BAT lane from Table Mesa to Regent. This will improve both regional and local transit reliability in pursuit of the community climate action goal to reduce single occupancy vehicle travel. Total Project Budget: $4,600,000 2024 Budget: $1,500,000 Estimated Completion Date: 2026 City of Boulder 2024 Approved Budget Page 380 47th St & BNSF Sidewalk Crossing Core Arterial Network Pavement Management Program 47th Street and BNSF railroad crossing lacks a sidewalk crossing and for many years has been a top priority in the missing sidewalk links needs list. This project will connect the existing sidewalks on the north and south with a new sidewalk across the BNSF railway tracks. Total Project Budget: $ 936,250 2024 Budget: $300,000 Estimated Completion Date: 2026 The city is focusing investments and resources to design and construct improvements on a “Core Arterial Network” (CAN). The CAN is the connected system of protected bicycle lanes, intersection enhancements, pedestrian facilities, and transit facility upgrades that will help reduce the potential for severe crashes and make it more comfortable and convenient for people to get where they need to go along Boulder’s main corridors. In January 2022, the Boulder City Council, in partnership with the Transportation Advisory Board (TAB), elevated work on the CAN as one of its 10 priorities for city department efforts. City Council will host a study session, tentatively slated for November 2022, to review project development progress. 2024-2029 Planned Spending: $3,375,500 2024 Budget: $412,000 Estimated Completion Date: Ongoing Through the city's Pavement Management Program (PMP), all streets in Boulder's 300-mile street system are inspected every three years to check existing conditions and guide where pavement repairs will be made. The Pavement Management Program Mobility Enhancements Initiative incorporates bicycle and pedestrian facility improvements into annual pavement resurfacing work to help make our streets safer for walking and biking. 2024-2029 Planned Spending: $32,488,288 2024 Budget: $5,400,000 Estimated Completion Date: Ongoing City of Boulder 2024 Approved Budget Page 381 Missing Sidewalk Links Program Violet Avenue Bridge East Arapahoe Final Design Construction of missing sidewalk links supports "Pedestrian Policy Plan of the TMP" (Transportation Master Plan) by eliminating breaks and discontinuities in the sidewalk system and ensuring adequate connections to transit. The Transportation and Mobility Department prioritizes the construction of small and large missing sidewalk link projects based on several factors, including existing utility and roadway conditions. 2024-2029 Planned Spending: $925,000 2024 Budget: $125,000 Estimated Completion Date: Ongoing The existing Violet Avenue bridge over Four-Mile Canyon Creek is in poor condition and one of the worst rated bridges in the City. With the adjacent Violet Park planning efforts underway by the Parks and Recreation Department, the Transportation and Mobility Department is taking the opportunity to prepare a final designs (construction funding not yet identified) for the Violet Avenue bridge and also coordinating with the Utilities Department on need improvements to the Four-Mile Canyon Creek Conveyance Channel. This is a multi- departmental effort to address infrastructure deficiencies and make enhancements to this historically underserved area. Total Project Budget: $1,500,000 2024 Budget: $500,000 Estimated Completion Date: TBD The City has partnered with CDOT to continue the design of CO 7/East Arapahoe between 28th St and Foothills Parkway. The design will advance the concepts developed in the East Arapahoe Transportation Plan and being refined in a 15% level design currently being led by CDOT. This final design effort will take place in 2024 and 2025 in close cooperation with CDOT and will set the stage for future grant funding opportunities for implementation and construction. Total Project Budget: $2,966,000 2024 Budget: $680,000 Expected Completion: Ongoing Transportation - By Project 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Pavement Management Program $5,900,000 $5,562,000 $5,145,365 $5,299,726 $5,458,718 $5,622,479 TIP Local Match/TMP Implementation $3,465,000 $1,000,000 $4,000,000 $4,250,000 $4,250,000 $4,250,000 Major Capital Reconstruction $901,765 $928,818 $956,682 $985,383 $1,014,944 $1,045,393 Central Avenue Bridge Replacement $700,000 $4,000,000 $1,000,000 $0 $0 $0 Broadway BAT Lanes $1,500,000 $3,100,000 $0 $0 $0 $0 TIP Local Match TMP Implementation $600,000 $750,000 $750,000 $750,000 $750,000 $750,000 19th Street Multi-Modal Improvements $4,250,000 $0 $0 $0 $0 $0 30th St Construction (Colo to Aurora)$0 $1,200,000 $0 $3,000,000 $0 $0 Ped Facilities Repair, Replace, ADA $648,012 $657,732 $667,598 $677,612 $687,776 $698,093 Baseline Road Phase 1 & 2 $860,000 $3,122,000 $0 $0 $0 $0 Core Arterial Network Implementation $412,000 $650,000 $1,400,000 $0 $450,000 $463,500City of Boulder 2024 Approved Budget Page 382 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget East Arapahoe Final Design $680,000 $2,286,550 $0 $0 $0 $0 Multiuse Path Capital Maintenance $433,500 $442,170 $451,013 $460,034 $469,234 $478,619 Multiuse Path - Enhancements $500,000 $250,000 $257,500 $265,225 $273,182 $281,377 Sidewalk Maintenance $258,586 $262,465 $266,402 $270,398 $274,454 $278,571 Folsom Corridor Study $0 $1,500,000 $0 $0 $0 $0 Violet Avenue Bridge $500,000 $1,000,000 $0 $0 $0 $0 30th St Prelim Design (Arapahoe to Iris)$1,000,000 $0 $0 $0 $0 $0 Ped Facs Enh Missing Links Crossing $125,000 $135,000 $150,000 $165,000 $175,000 $175,000 Manhattan SRTS $180,406 $707,222 $0 $0 $0 $0 HSIP University - Broadway Signal $850,000 $0 $0 $0 $0 $0 47TH/BNSF Sidewalk $300,000 $508,750 $0 $0 $0 $0 Traffic Signal Upgrades $210,000 $140,000 $140,000 $140,000 $140,000 $0 Boulder Creek Improvements Transportation $0 $350,000 $400,000 $0 $0 $0 14th & Canyon Traffic Signal $100,000 $550,000 $0 $0 $0 $0 Greenways Program Transportation $97,500 $97,500 $97,500 $97,500 $97,500 $97,500 Reconstruct airport entrance road Phase I and II $0 $0 $431,111 $0 $0 $0 Traffic Signal Broadband Fiber $200,000 $200,000 $0 $0 $0 $0 Signal Maintenance & Upgrade $200,000 $0 $0 $200,000 $0 $0 Vision Zero - PMP Integration $75,000 $75,000 $75,000 $75,000 $75,000 $0 Wildlife fencing Phases II and III $0 $356,000 $0 $0 $0 $0 Runway, Taxiway and Ramp Pavement Preservation $333,334 $0 $0 $0 $0 $0 30th & Arapahoe Intersection Design $300,000 $0 $0 $0 $0 $0 MIsc Development Coordination $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 Replacement of existing weather station for pilots $200,000 $0 $0 $0 $0 $0 Renewed Transit Vision - Capital El $25,000 $30,000 $30,000 $35,000 $35,000 $35,000 Rehabilitate East Hangar, Helicopter Apron, Taxi- lane $0 $0 $0 $140,000 $0 $0 Rehabilitate Runway 8G|26G $0 $0 $125,000 $0 $0 $0 Acquire Snow removal Equipment – Augment existing fleet.$100,000 $0 $0 $0 $0 $0 Crack Seal and Tie Down Apron Pavement Preservation $86,666 $0 $0 $0 $0 $0 Resurface Vehicle Service Road – Airside of airport $83,333 $0 $0 $0 $0 $0 Reconfigure Tiedown Apron for Group II aircraft separations $60,000 $0 $0 $0 $0 $0 TOTAL $26,185,102 $29,911,207 $16,393,171 $16,860,878 $14,200,808 $14,225,532 City of Boulder 2024 Approved Budget Page 383 Spending on Projects within Utilities Visualization 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Fiscal Year 0.0 20.0M 40.0M 60.0M 80.0M 100.0M 120.0M DollarsWater Utility Wastewater Utility Stormwater & Flood Mgt Ut… Sort Large to Small  Overview of Utilities Projects The key theme for the Utilities Capital Improvement Program (CIP) continues to be maintenance of existing and aging infrastructure. Maintaining existing infrastructure is critical to delivering safe and reliable services to our customers and investment into maintenance of existing infrastructure is less costly in the long run. Capital Improvement Program 2024-29 Utilities Department Capital Improvement Program (CIP) Summary City of Boulder 2024 Approved Budget Page 384 Betasso Water Treatment Plant Improvements Barker Water System Main Sewer Interceptor Project (WW) The Betasso Water Treatment Plant Disinfection & Corrosion Control System Improvements project is planned to begin construction soon. The project includes upgrades to the calcium hydroxide (lime), carbon dioxide, and disinfection systems. The project addresses aging assets, regulatory compliance, and adds redundancy to increase operational flexibility. Portions of the construction are scheduled to begin in late 2023, and proceed over four years due to complex construction sequencing. 2024-29 Planned Spending: $15,000,000 2024 Budget: $0, spend in 2026 Estimated Completion Date: 2027 Includes multiple Barker source water rehabilitation projects. The largest is the Barker Gravity line, a 12-mile long pipeline that delivers water from Barker Reservoir in Nederland to Kossler Reservoir, located up Flagstaff Road. The pipeline is over 100 years old and repair and/or replacement is critical to maintain water supply from the Middle Boulder Creek system to the city for treated water demands. The project is scheduled for approximately 1- mile of pipeline segment rehabilitation annually for 12 years, which began in 2017. 2024-29 Planned Spending: $76,510,000 2024 Budget: $19,230,000 Estimated Completion Date: 2028 The main sewer conveys most of the wastewater from the Boulder community to the city's treatment facility. Replacement of the existing pipe will address several key issues including the following: 1) provide a new pipeline with a projected useful life of 75 to 100 years, 2) it will address increased capacity needs to provide a greater level of service to the community by accommodating wet weather flows, and 3) the new pipeline will be located further from Boulder Creek representing a less vulnerable condition from flooding. 2024-29 Planned Spending: $8,000,000 2024 Budget: $0 Previous Approved Budget-to- Date: $58.5M Estimated Completion Date: Late 2024 City of Boulder 2024 Approved Budget Page 385 WRRF Phosphorus Permit Improvement Project Gregory Canyon Creek Flood Project - Phase 1 South Boulder Creek Flood Project - Phase 1 The next major capital improvements project at the city’s Water Resource Recovery Facility (WRRF) will target phosphorus removal in preparation for the Regulation 85 total phosphorus limitation that will appear in the city’s next State of Colorado Discharge Permit System (CDPS) Permit update. The city invested significantly over the last 15 years in nitrogen removal to meet current permit limits so, fortunately, the WRRF is already out-performing Regulation 85 nitrogen limitations. 2024-29 Planned Spending: $6,880,000 2024 Budget: $5,500,000 Estimated Completion Date: 2025 A flood mitigation plan for Gregory Canyon Creek identified various improvements, primarily involving replacement of culverts to increase the conveyance capacity of the channel to carry a 10-year storm event. The project has been divided into two phases, and the Phase 1 portion (downstream segment from Pennsylvania to Boulder Creek) has completed the 60% design phase and is planned for construction in 2024. 2024-29 Planned Spending: $11,450,000 2024 Budget: $0, spend in 2027/28 Estimated Completion Date: 2027 This project involves providing 100-yr flood protection to the community along the South Boulder Creek drainageway. The project is currently in the first of three phases. Phase I involves the development of a flood detention facility upstream of highway US 36. The purpose of this detention facility is to provide flood protection for areas north of Hwy 36 including the area known as the West Valley. The project had completed preliminary design and is planned for construction to begin in 2024. Utilities staff is coordinating with numerous regulatory agencies, project stakeholders, and city departments. 2024-29 Planned Spending: $63,000,000 2024 Budget: $0 ($63,000,000 in expenses for this project will be appropriated in 2024 outside of the regular budget development, at the time of debt approval for the associated municipal bond) Estimated Completion Date: 2026 Utilities - By Project 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Transmission System R&R Program $14,000,000 $10,000,000 $10,000,000 $1,500,000 $0 $10,000,000 Barker Dam and Reservoir $0 $0 $0 $0 $3,000,000 $30,000,000 Upper Goose Creek $0 $0 $25,320,000 $0 $0 $0 Sanitary Sewer Rehabilitation $3,800,000 $3,900,000 $4,100,000 $4,200,000 $4,400,000 $4,600,000 Arapahoe Trunk Sewer Replacement $0 $0 $0 $1,090,000 $1,090,000 $21,800,000City of Boulder 2024 Approved Budget Page 386 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Barker Gravity Pipeline Repair $4,820,000 $3,970,000 $4,120,000 $4,280,000 $4,440,000 $0 Distribution Waterline Replacement $0 $0 $0 $5,200,000 $5,400,000 $5,600,000 WRRF Temperature Reg Compliance $0 $0 $0 $0 $1,400,000 $14,000,000 BWTF Disinfection & Corrosion $0 $0 $15,000,000 $0 $0 $0 Barker Dam Outlet $13,210,000 $0 $0 $0 $0 $0 Tanks Repair & Rehabilitation Program $0 $800,000 $800,000 $800,000 $4,800,000 $4,750,000 Gregory Creek Flood Mitigation $0 $0 $0 $1,040,000 $10,410,000 $0 Boulder Creek Flood Mitigation $0 $0 $0 $0 $740,000 $7,401,221 Main Sewer Improvements $0 $0 $0 $0 $0 $8,000,000 Local Drainage Improvements $1,110,000 $1,150,000 $1,200,000 $1,250,000 $1,300,000 $1,350,708 BCH Penstock Repair $1,100,000 $1,140,000 $1,190,000 $1,230,000 $1,280,000 $1,330,000 WRRF Permit Improvements $5,500,000 $1,300,000 $80,000 $0 $0 $0 WRRF Secondary Clarifiers $2,800,000 $0 $3,000,000 $0 $0 $0 Preflood Property Acquisition $770,000 $800,000 $830,000 $870,000 $900,000 $940,000 Transportation Coordination $740,000 $770,000 $800,000 $830,000 $870,000 $900,472 Storm Sewer Rehabilitiation $740,000 $770,000 $800,000 $830,000 $870,000 $900,472 Silver Lake Dam $0 $400,000 $3,950,000 $0 $0 $0 WRRF Primary Clarifiers $0 $1,000,000 $0 $0 $300,000 $3,000,000 BWTF Chemical Feed Systems R&R $0 $0 $0 $0 $4,000,000 $0 Lower Goose Creek Trunk Sewer Repl $0 $300,000 $3,500,000 $0 $0 $0 WRRF Rehabilitation $560,000 $580,000 $610,000 $630,000 $660,000 $680,000 Sanitary Sewer Manhole Rehab $250,000 $500,000 $750,000 $750,000 $750,000 $360,000 Water Mains In House R&R Program $800,000 $350,000 $350,000 $500,000 $600,000 $600,000 61st Interceptor Replacement $0 $0 $0 $3,000,000 $0 $0 63rd WTF Chemical Feed Systems $0 $0 $0 $3,000,000 $0 $0 Water Resource Recovery Pumps $160,000 $166,400 $1,825,000 $750,000 $0 $0 Meter Replacement Program $200,000 $200,000 $200,000 $700,000 $700,000 $700,000 S. Boulder Creek Trunk Sewer Impr.$0 $500,000 $0 $0 $0 $1,600,000 Treated Water Misc. R&R $350,000 $350,000 $350,000 $350,000 $350,000 $350,000 Drainageway Maintenance/Enhancement $280,000 $300,000 $330,000 $350,000 $380,000 $410,000 Water System Master Plan & COS $0 $0 $0 $0 $0 $2,000,000 Stormwater Quality Improvements $220,000 $230,000 $240,000 $250,000 $260,000 $270,142 Source Water Rehabilitation Program $200,000 $210,000 $210,000 $220,000 $230,918 $240,155 Silver Lake Hydroelectric/PRV $0 $0 $0 $150,000 $1,000,000 $0 WRRF Instrumentation/Control $0 $0 $100,000 $1,000,000 $0 $0 Watershed Fire Mitigation and CR Inventory Study $225,000 $175,000 $175,000 $150,000 $150,000 $150,000 Sunshine Campus R&R & Improvements $1,000,000 $0 $0 $0 $0 $0 Kossler Dam $100,000 $750,000 $0 $0 $0 $0 Collection System Monitoring $75,000 $150,000 $150,000 $150,000 $150,000 $150,000 WRRF Redundant Strain-Press $0 $0 $0 $0 $750,000 $0 Wittemyer Ponds $100,000 $0 $0 $650,000 $0 $0 Treated Water Facilities-Misc R&R $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 Greenways Program - Flood Fund $97,500 $97,500 $97,500 $97,500 $97,500 $97,500 Barker Dam Stability Project $0 $50,000 $500,000 $0 $0 $0 Meter Replacement Program $90,000 $90,000 $90,000 $90,000 $90,000 $93,600 WRRF Electrical $250,000 $250,000 $0 $0 $0 $0 NCWCD Conv - Boulder Feeder Canal $245,000 $75,000 $75,000 $75,000 $0 $0 Hydro Faciliities Rehab Program $70,000 $70,000 $70,000 $70,000 $80,000 $80,000 Source Systems Condition Assessment $0 $430,000 $0 $0 $0 $0 WRRF Hot Water Loop Replacement $400,000 $0 $0 $0 $0 $0 WRRF Activated Sludge $100,000 $0 $0 $0 $0 $280,000 Lakewood Pipeline $380,000 $0 $0 $0 $0 $0 WRRF Digester Cleaning $0 $0 $0 $0 $300,000 $0 Watershed Improvements $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 Green Lake 2 Dam $25,000 $250,000 $0 $0 $0 $0 Four Mile Canyon Creek $0 $0 $0 $0 $270,000 $0 WRRF Building Asset Rehabilitation $50,000 $52,000 $54,000 $56,000 $58,000 $0 Orodell Hydro/PRV Facility $0 $250,000 $0 $0 $0 $0 Kohler Hydro/PRV Facility $0 $80,000 $0 $0 $100,000 $0 Lakewood Hydroelectric/PRV $0 $0 $150,000 $0 $0 $0City of Boulder 2024 Approved Budget Page 387 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Farmer's Ditch $50,000 $100,000 $0 $0 $0 $0 Sunshine Hydroelectric/PRV Facility $0 $0 $150,000 $0 $0 $0 Carter Lake Hydroelectric $0 $100,000 $0 $0 $0 $0 Barker Dam Hydroelectric $0 $0 $100,000 $0 $0 $0 Betasso Hydroelectric / PRF $0 $0 $80,000 $0 $0 $0 Instream Flow Structures and Gaging $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 Maxwell Hydro/PRV Facility $0 $50,000 $0 $0 $0 $0 TOTAL $55,027,500 $32,865,900 $81,506,500 $36,268,500 $52,336,418 $122,794,270 City of Boulder 2024 Approved Budget Page 388 CCRS Capital Improvement Program Summary Boulder's Community, Culture, Resilience & Safety (CCRS) Tax supports citywide capital infrastructure investments as well as dedicates 10% of revenues for community non-profit grants. Council approved $1.9 million mid-year in 2022 to kick-start capital projects such as multimodal transportation projects and the enterprise data platform and, with adoption of the 2023 Budget, Council approved $29.6 million in 2023 for several key CCRS infrastructure projects. The 2024-2029 Capital Improvement Program recommends an additional $13.0 million in 2024 to support several CCRS capital projects, including land acquisition for the replacement of Fire Station #2 or #4, continued planning and design for the East Boulder Community Center, and design for the replacement of the Central Avenue Bridge. Most significantly, the CIP proposes $123.7 million over the six-year time horizon for key community projects supported by CCRS, which includes an anticipated debt issuance in 2026 of $62 million. The Community, Culture, Resilience, & Safety (CCRS) Tax is a 0.3% sales and use tax that supports capital infrastructure across the community, including non-profit support. For more information on the tax and non- profit grant program, please visit this page. Visualization 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Fiscal Year 0.0 10.0M 20.0M 30.0M 40.0M 50.0M 60.0M DollarsEast Boulder Community C… Fire Station #2 Replacement Fire Station #4 Replacement Civic Area Phase II 10% Community Non-Profit… Central Avenue Bridge Repl… Pearl Street Mall Refresh 1% for Public Art Traffic Signal Upgrades Sort Large to Small  Capital Improvement Program Community, Culture, Resilience, & Safety (CCRS) Tax City of Boulder 2024 Approved Budget Page 389 East Boulder Community Center Deep Retrofit and Renovations Fire Stations 2 & 4 Replacements Civic Area Phase II A deep energy retrofit and renovation to modernize and provide opportunities for community members to recreate and maintain a healthy and active lifestyle. The project aligns with various departmental master plans and is guided by the key pillars in putting buildings on a path towards environmental sustainability, social responsibility, and financial stewardship. In 2024 design work will include robust community engagement, energy assessments and modeling and options analysis to inform and develop a full modernization plan for the facility. Implementation and construction will follow in subsequent years. CIP outyears also include funding for synergistic upgrades to other recreation centers to address program and infrastructure needs. 2024-29 Budget: $51,500,000 2024 Budget: $4,000,000 Estimated Completion Date: 2027 The existing Fire Stations 2 and 4 are past their operational life span and no longer accommodate the Fire Departments service needs or goals. Replacement of these Fire Stations will provide modernized emergency services to the community ensuring safety and resilience. Construction of the new facilities will be guided by the three pillars of the Facilities Master Plan to ensure sustainability and social goals are being met and buildings are well maintained. In 2024, focus is on acquisition of land in the right location to service the area and minimize response times and of the right size to accommodate the requirements of the new station. Fire Station 2: 2024-29 Budget: $18,500,000 2024 Budget: $6,000,000 Estimated Completion Date: 2028 Fire Station 4: 2024-29 Budget: $18,500,000 2024 Budget: $0 Estimated Completion Date: 2032 The Civic Area Phase II Reimagining project is critical to maintaining Boulder's way of life, with the opportunity arising at the heart of downtown to rethink urban park design to ensure the connection to nature, robust local economy, dynamic art scene and the brimming culture can continue to thrive. The project vision encompasses the makings of a beautiful recreational river park at the core, with incredible views to the celebrated Flatirons. This area is flanked by bookends that can entertain civic, cultural, and commercial development that are alive with activity, collaboration, and innovation. This will be a space for everyone - a lively and distinct destination that reflects the community's values, where people of all ages, abilities, backgrounds, and incomes feel welcome to recreate, socialize, relax and enjoy the ambience of a high-altitude urban center at the feet of the Rocky Mountains. This project focuses on the “Park at the Core”, designed around the green ribbon along Boulder Creek is the unifying design that will weave metropolitan and park space into a richly diverse, sustainable, equitable, resilient, communal, recreational, artistic, cultural, educational, and social gathering space that reflects Boulder’s City of Boulder 2024 Approved Budget Page 390 space that reflects Boulder s identity as a funky, fun and friendly place to live. 2024-29 Budget: $17,500,000 2023-2024 Budget for Community Outreach and Design: $500,000 Estimated Completion Date: 2027 City of Boulder 2024 Approved Budget Page 391 Pearl Street Revitalization Central Avenue Bridge Replacement Streetlight Acquisition Located within downtown Boulder, the iconic and nationally renowned Pearl Street Mall is a stretch of pedestrian activity, novelty retail and outdoor public space that is the heart of Boulder. The 50th anniversary of the creation of this mall from 11th to 15th Street will enhance the mall with improvements in 2026. The project will update play spaces, art programming, and redesign key spaces to better serve users and business owners with a focus on improving access to public restrooms. 2024-29 Budget: $1,150,000 2024 Budget: $0 Estimated Completion Date: 2027 Project will replace the failing bridges on Central Avenue in Flatirons Business Park over Dry Creek #2. This project will offers and encourage a variety of safe, comfortable, affordable, reliable, convenient, and clean mobility options which is an Accessible and Connected SER Framework objective. Estimated Completion Date: 2024 The city currently spends about $1.4 million annually to Xcel Energy for its streetlights. These costs have risen significantly over the past 30 years, and the city has no mechanisms for cost control but is responsible for all costs Xcel incurs. This current system means that the city can save money by acquiring the lights and bringing them into city control. The estimated cost to acquire the lights from Xcel is $3.6 million. The city would invest an additional $3.4 million to convert the lights to LEDs. Given the cost savings associated with city ownership, reduced energy costs and other efficiencies, the city estimates it can save more than $1 million per year in operational and maintenance costs. The project would realize a return on investment within nine years. Over 20 years, the city plans to save $13.6 million. 2024-29 CCRS Capital Improvement Program 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget East Boulder Community Center Deep Retrofit & Renovations $4,000,000 $0 $40,000,000 $0 $0 $7,500,000 Fire Station #4 Replacement $0 $0 $0 $6,500,000 $0 $12,000,000 Fire Station #2 Replacement $6,000,000 $500,000 $12,000,000 $0 $0 $0 Civic Area Phase II $500,000 $2,000,000 $10,000,000 $5,500,000 $0 $0 10% Community Non-Profit Grants $1,364,321 $1,406,832 $1,443,193 $1,478,943 $1,515,667 $1,553,537City of Boulder 2024 Approved Budget Page 392 2024 Budget 2025 Budget 2026 Budget 2027 Budget 2028 Budget 2029 Budget Central Avenue Bridge Replacement $700,000 $4,000,000 $1,000,000 $0 $0 $0 Pearl Street Mall Refresh $0 $150,000 $1,000,000 $0 $0 $0 1% for Public Art $122,789 $126,615 $129,887 $133,105 $136,410 $139,818 Traffic Signal Upgrades $210,000 $140,000 $140,000 $140,000 $140,000 $0 TOTAL $12,897,110 $8,323,447 $65,713,080 $13,752,048 $1,792,077 $21,193,355 City of Boulder 2024 Approved Budget Page 393 Appendix City of Boulder 2024 Approved Budget Page 394 Adopted Budget Ordinance Ordinance 8595 - Adoption of FY 2024 Budget Adopted Budget Reconciliation The Boulder City Council deliberated the City Manager’s 2024 Recommended Budget during two readings on October 5, 2023 and on October 19, 2023. The Council approved the 2024 Recommended Budget on final reading unanimously by 9-0 vote on October 19, 2023, with the following recommended changes. With these changes, the 2024 Adopted Budget totals $515.4M. City of Boulder Annual Budget CITY OF BOULDER ANNUAL BUDGET FISCAL YEAR 2024 City of Boulder 2024 Approved Budget Page 395 BUDGET POLICIES The purpose of the City of Boulder’s Financial and Management Policies is to provide guidelines and goals that will influence and direct the financial management practice of the city. A financial policy that is adopted, adhered to, and regularly reviewed is recognized as the cornerstone of sound financial management. An effective financial policy: •Provides principles and guidelines that minimize costs and reduce risk; •Maintains appropriate financial capacity for present and future needs; and •Ensures legal compliance and appropriate internal controls. The following financial and management policies are intended to be consistent with the City of Boulder’s Charter and the Boulder Revised Code. The related section of the City Charter can be found at: City Charter Article VI Finance and Record . The Boulder Revised Code can be found at: Boulder Revised Code . Section 1: Budget Policy 1.1 Budget Submittal and Adoption No later than three months before the end of each fiscal year, the City Manager shall prepare and submit to the Council an annual budget for the ensuing year. City Council will adopt a budget every year by December 1 prior to the budget period The legal period of the council adopted budget is one fiscal year. The fiscal period for the City of Boulder is January 1 to December 31. 1.2 Form of Budget The budget shall present an itemized statement of the appropriations approved by the City Manager for estimated expenses and for permanent improvements for each department and each CITY OF BOULDER ANNUAL BUDGETCITY OF BOULDER ANNUAL BUDGET FISCAL YEAR 2024FISCAL YEAR 2024 City of Boulder 2024 Approved Budget Page 396 division for the ensuing fiscal year. Comparative data of the appropriations and the expenditures for the current and last preceding fiscal year as well as the increases or decreases in the approved budget shall be provided. 1.3 Balanced Budget Annual budgets shall be balanced. Budgeted expenditures and transfers-out will not exceed reasonable projections of the sum of current year revenues, transfers-in, and available fund balances. One-time revenues shall only be used to cover one-time costs and ongoing revenues shall only be used to cover ongoing costs. Debt service shall not be utilized for operating expenses. 1.4 Changes to Adopted Budget Annual appropriations, with the exception of mid-year adjustments-to-base, capital carryovers, and encumbrances, will be made only in the context of the annual budget process when all city needs can be reviewed and prioritized in a comprehensive manner. The annual budget process will also include a projection of the multi-year impact of decisions. Two annual adjustments to the original appropriations may be submitted to City Council for approval. 1.5 Budget Process While the Charter establishes time limits and the essential content of the City Manager’s recommended budget, the budget preparation process is not prescribed. The preparation process is developed by the City Manager with input from the City Council. The city will develop its annual budget incorporating historical trend analyses for revenues and expenditures with an adjustment for current financial trends and developments as appropriate. 1.6 Budgetary Control The City of Boulder monitors revenues and expenditures on a quarterly basis, at a minimum, and ensures that expenditures do not exceed appropriations in a fund for the annual fiscal period. SECTION 2: REVENUE POLICY 2.1 Revenue Review and Projection The city reviews estimated revenue and fee schedules as part of the budget process. Estimated revenue is projected in a for six years and updated annually with the annual budget, and semi- annually in the financial system to incorporate revised revenue changes used to develop the annual budget. City of Boulder 2024 Approved Budget Page 397 2.2 User Fee Guidelines The City of Boulder is allowed to recapture, through fees, up to the full cost of providing specific services. The fees will be calculated based on the end user of the service, administrative costs, and market rates. Fees will be reviewed and updated on an annual basis as part of the annual budget development process. After a fee has been set, any subsidy or reduced rate user fee offered by the City of Boulder will be based primarily on economic or financial need and are available to City of Boulder residents only. The basis for determining financial need will be 50% of the average median income (AMI) for Boulder County. 2.3 Utility Charges Adopted rate increases to monthly user fees are developed using a cost-of-service methodology which includes the following: Determination of the Utility's revenue requirements for operations, maintenance and capital construction; Ability of the Utility to maintain adequate reserves and meet debt service coverage requirements; Analysis of customer demands and usage characteristics; Allocation of revenue requirements to customer service characteristics; and Development and design of rate schedules. Plant Investment Fees, one-time charges to customers connecting to the utility system, are based on the replacement value of the utility assets and are reviewed every 3-5 years. 2.4 Property Tax Mill levies shall be certified compliant with the City Charter and TABOR restrictions (with the exception of voter approved removal of TABOR limitations, commonly known as “de-Brucing”). The City Council shall make an annual appropriation, which shall amount to not less than the return of one-third of a mill tax levied upon each dollar of assessed valuation of all taxable property in the City of Boulder. 2.5 Excise Taxes In November 1998, the electorate approved a ballot issue that increased the current excise tax rates by an inflationary factor. The rate will be adjusted annually by an inflation factor until the maximum amount included in the ballot issue is reached. 2.6 Asset Forfeiture Revenue Asset forfeiture/seizure revenue resulting from crime prevention/apprehension activities by the Police Department shall be held in reserve and spent only in accordance with the related Federal Guidelines. 2.7 Accrued Interest-Earmarked Funds City of Boulder 2024 Approved Budget Page 398 The determination of whether earmarked funds shall accrue interest income is whether the General Fund costs required to collect and administer such funds are allocated to the subject funds. Interest income shall not be distributed to funds unless they are bearing their appropriate allocation of administrative costs. 2.8 Unspent Revenues On an annual basis, any unspent revenues subject to and in compliance with the associated limitations of TABOR revenue and spending constraints shall be "reserved" and therefore will be considered "spending" in the current fiscal year. SECTION 3: FINANCIAL ADMINISTRATION 3.1 General Information The Finance Department shall collect taxes and maintain financial records. 3.2 Financial Audit In accordance with City Charter requirements, the city will contract for an annual audit by a qualified independent certified public accountant. The city will strive for an unqualified auditors’ opinion. 3.3 Administrative Charges The city shall employ a cost allocation system to identify the full cost of providing services to the public and recover certain costs incurred by various funds in providing support services to other city departments. The system shall accomplish the following objectives: complete recovery of costs incurred with the exception of the costs of "general governance"; equitable allocation of costs to users; provision of incentives for service providers to deliver products and services efficiently and effectively; provision of a stable cost allocation system to facilitate the organization's budgeting for charges and revenues; promotion of customer confidence in and acceptance of the accuracy, reasonableness, and fairness of the charges they incur. 3.4 Building Maintenance/Renovation To protect city investment in facilities, funds shall be budgeted annually for maintenance of such facilities. To extend the life of these assets, the goal shall be to increase the funds budgeted annually for maintenance of facilities to approximately 2 percent of the replacement cost (with the exception of debt financed facilities). The Facilities & Fleet Department will prioritize maintenance/renovation needs to ensure that critical systems are properly maintained so that facility safety and operations continue without interruption. If/when the revenue base permits, facility maintenance funding shall be given a high priority before consideration of other service restorations or additions.City of Boulder 2024 Approved Budget Page 399 3.5 Replacement Costs Funds shall be reserved annually for replacement of city equipment and computers, and these costs will be reflected in the operating expenditures of the activity using the equipment, to facilitate accurate costing of service delivery. Vehicles shall normally be purchased rather than leased and a vehicle replacement fund shall be maintained for replacement of vehicles at the end of their useful life. 3.6 Grant Expenditures Expenditures related to grants shall continue only during the period of time they are funded by the grant. Any employees funded using grant funds will be considered seasonal, temporary or fixed-term. Grant applications should be submitted centrally through Finance Department staff for review and approval with the assistance of requesting departments. 3.7 Property & Casualty, Workers Compensation, and Medical/Dental Self-Insurance Funds The Property & Casualty Workers’ Compensation, Medical Self-Insurance, and Dental Self- Insurance liability will be self-insured. The goal for both is to fully fund an actuarially calculated liability as of the end of the prior year at the appropriate confidence level. An actuarial study will be completed every two years to determine the appropriate reserve levels. 3.8 Accumulated Sick, Vacation Time, & Appreciation Bonus To facilitate the long-term financial sustainability of the City, liabilities associated with accumulated sick time, vacation time, appreciation bonuses, and/or any other employee benefits that would result in liability upon termination or retirement shall be fully funded. 3.9 Compensation Policy The Human Resources Department shall develop and maintain a compensation philosophy that support responsible stewardship of public funds, while enabling the city to attract, engage, empower and retain exceedingly talented employees who are committed to serving the community. SECTION 4: CAPITAL IMPROVEMENT PLAN 4.1 Capital Improvement Plan (CIP) Submission In coordination, the Finance and Planning departments will submit annually to the City Manager. 4.2 Inclusion of Operating Costs City of Boulder 2024 Approved Budget Page 400 Prior to approval of capital projects, associated operating costs must be identified, in accordance with the Budget Policy Manual, and included in balanced multi-year operating budgets. 4.3 Capital Improvement Project Contingency Funds CIP project contingency funds may be expended by the Project Manager, with Director approval, for unanticipated needs or changes that are within the original scope of the project. Requested modifications exceeding the original scope of the project shall be presented to council for approval. SECTION 5: PENSION PLAN POLICY 5.1 Authorization to Expend Funds for Administrative Costs If budgetary conditions permit, the city may authorize defined contribution (money purchase) pension plans to expend certain forfeiture funds for administrative costs. The plan board(s) may submit a request annually to the City Manager to be considered in the context of the city's annual budget process. 5.2 Increase for “Old Hire” Police and Fire Pension Plans “Ad hoc”/cost of living increases, from within the pension plans, for retirees of the Old Hire Police and Old Hire Fire Pension Plans will be funded only if adequate funds are available, on an actuarially sound basis, from existing plan assets. SECTION 6: DEBT POLICY 6.1 Policy Statements The city shall not become indebted for any purpose or in any manner to which the total amount exceeds three percent of the assessed valuation of the taxable property within the city (including existing debt). Debt shall be considered only for capital purchases/projects and the term of the debt shall not exceed the useful life of the financed asset. The city will follow all continuing disclosure requirements for debt issuance. The term of any bond issues and the rate of interest shall be fixed by the ordinance submitting the question to the registered electors of the city. When using the competitive bond sales method, bonds shall be sold to the responsible bidder with the lowest true interest cost to the city. Municipal bonds, direct purchase notes, interfund loans, equipment leases (with the exception of vehicles) and sale/leaseback agreements are approved methods for financing capital projects.City of Boulder 2024 Approved Budget Page 401 SECTION 7: RESERVE POLICY 7.1 Fund Reserves The table at the end of this section defines individual reserve goals by fund. 7.2 Declared Emergency In the case of a declared emergency within the city, applicable insurance coverage (subject to the related deductibles) would be the first funding source utilized. Emergency reserves and reserve funds established for other purposes may be utilized for needs related to emergency situations. The following reserve categories could be utilized if required (as prioritized based upon the importance of the needs related to the emergency versus the negative impact of the steps necessary to replenish reserves in the future): General Fund (no legal restrictions): Emergency/stabilization reserve Computer replacement reserve Facility renovation and replacement reserve Workers compensation reserve (would have to "book" any unfunded liability) Property & casualty self-insurance reserve (would have to "book" any unfunded liability) Insurance stabilization reserve Restricted funds (only for emergency purposes within the function of each fund): Emergency/stabilization reserves Various replacement reserves SECTION 8: CASH MANAGEMENT AND INVESTMENTS 8.1 Investment It is the policy of the City of Boulder to invest public funds in a manner which will provide preservation of capital, meet the daily liquidity needs of the city, diversify the city’s investments, conform to all cited local and state statutes governing the investment of public funds, and generate market rates of return. Investments shall be made in accordance with the City Charter and city ordinances and resolutions concerning social or environmental issues. 8.2 Diversification It is the policy of the city to diversify its investment portfolio. Investments shall be diversified to eliminate the risk of loss resulting from over concentration of assets in a specific maturity, a specific issuer or a specific class of securities. Diversification strategies shall be reviewed periodically by the Investment Committee.City of Boulder 2024 Approved Budget Page 402 8.3 Cash Management All excess cash, except for cash in certain restricted and special accounts, shall be pooled for investment purposes. The investment income derived from the pooled investment account shall be allocated to the contributing funds based upon the proration their respective average balances bear to the total pooled balance. Interest earnings shall be distributed to the individual funds on a quarterly basis. 8.4 Reporting The City Manager, or City Manager’s delegate, shall prepare regular reports, at least annually, to the City Council on the investment earnings and performance results of the city’s investment portfolio. City of Boulder 2024 Approved Budget Page 403 BUDGET TERMS Accrual Basis - The basis of accounting under which revenues and expenses are recognized when they occur, rather than when collected or paid. Ad Valorem Tax - Tax based on the Assessed Valuation of property. Adjustment to Base (ATB) – This is an appropriation above the annual budget appropriation to account for changing programs and priorities, also known as a supplemental budget. The city has two ATB processes, one in the spring and one in the fall. Appropriation - Legal authorization granted by City Council to make expenditures and incur obligations up to a specific dollar amount. Appropriation Ordinance - An ordinance by means of which appropriations are given legal effect. It is the method by which the expenditure side of the annual budget is enacted into law by the City Council. Assessed Valuation - Basis for determining property taxes. The County Assessor determines the assessed valuation of residential real property. Bond - Written promise to pay a specified sum of money, called the face value or principal, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. Budget - Plan of financial operation, embodying an estimate of proposed expenditures for a given period and the proposed revenue estimates of financing them. Upon approval by City Council, the budget appropriation ordinance is the legal basis for expenditures in the budget year. Capital Assets - Assets of significant value and having a useful life of several years. Capital assets are also referred to as fixed assets. CITY OF BOULDER ANNUAL BUDGETCITY OF BOULDER ANNUAL BUDGET FISCAL YEAR 2024FISCAL YEAR 2024 City of Boulder 2024 Approved Budget Page 404 Capital Improvement Program (CIP) - An annual, updated plan of capital expenditures for public facilities and infrastructure (buildings, streets, etc.) with estimated costs, sources of funding and timing of work over a six year period. Capital Project - Projects involving the purchase or construction of capital assets. Often a capital project encompasses the purchase of land and the construction of a building or facility, or major street construction or reconstruction. Design, engineering or architectural fees are often a part of a capital project. Capital Purchases - Those items which a department purchases that have a value of over $5,000 and a life of longer than one year. Debt Service - Payment of principal and interest related to long-term debt. Department - An organizational unit of the city which provides one or more services. Depreciation - Expiration in the service life of fixed assets, attributable to wear and tear, deterioration, action of the physical elements, inadequacy and obsolescence. Designated Fund Balance - That portion of the fund balance that has been set aside for a specific purpose by the City Council. Division - A group of related tasks to provide a specific benefit to either the general public or the city organization. A division is a sub-organizational unit of the department. Encumbrance - Appropriations committed by contract for goods or services, which have not yet been paid. Excise Tax - Indirect tax on the manufacture, sale, or use of certain goods and/or products. Fiscal Year - A 12-month period 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. The City of Boulder's fiscal year is January 1 through December 31. Full Time Equivalent (FTE) - Unit used to measure the number of employee’s based on a 40-hour work week. Fund Balance - The balance remaining in a fund after costs have been subtracted from revenues. General Improvement District (GID) – Local taxing entities created for the purpose of constructing, operating or maintaining specific public improvements or certain services within the district. The city has five general improvement districts. General Obligation Bonds - Bonds which the full faith and credit of the issuing government are pledged for payment. Grants - Contributions or gifts of cash or other assets from another organization to be used or expended for a specified purpose or activity. Home Rule - Statutory and constitutional provisions, which allow municipalities to exercise powers of local self-government such as the administration and collection of local taxes. The City of Boulder is a home rule municipality. Infrastructure - Facilities on which the continuance and growth of a community depend, such as streets, water lines, etc.City of Boulder 2024 Approved Budget Page 405 Interdepartmental Charges - Charges for services provided by the Interdepartmental Service Funds. An example of these charges is vehicle charges. These charges are reflected as expenditures in the department budgets and as revenues in the Internal Service Funds. Internal Transfers - Legally authorized intra-city transfers from a fund receiving revenue to another fund where it is to be expended. Revenue and expenditures are accounted for in both funds. Lease-Purchase Agreements - Contractual agreements which are termed "leases", but which in substance amount to purchase contracts, for equipment and machinery. Long-term Debt - Debt with a maturity of more than one year after the date of issuance. Maturity - The date on which the principal or stated value of investments or debt obligations are due and may be reclaimed. Mill Levy - Rate applied to Assessed Valuation of property to determine property taxes. A mill is 1/10th of a penny, or $1.00 of tax for each $1,000 of assessed valuation. The city's maximum mill levy, excluding debt service, is thirteen mills per City Charter. Modified Accrual Basis - Revenues are recorded as the amount becomes measurable and available. Expenditures are recorded when the liability is incurred. Occupation Tax - Tax imposed for the privilege of carrying on a business, trade, or profession. Operating Budget - Represents the amount of money necessary to provide for the day to day functions of city government. It does not include internal transfers between funds, nor does it include expenditures for debt service and capital projects. Operating Expenses - Those items that a department will utilize in its daily operations. Examples of these items would be copying, office supplies, postage, work supplies, and chemicals. In addition, any item that a department receives from outside agencies such as telephone services, gas and electric charges, equipment rentals, rent, advertising, and contractual arrangements are also included in operating expenses. Personnel Services - This category includes salary and benefits for standard and temporary employees. It also includes budgeted overtime. Plant Investment Fees - Charges to development for connecting to the city's water or sewer system to compensate for the incremental use of capacity consumed in order to serve the development. Program - A specific activity within a department. A grouping of programs typically defines a division within a department. Projected - Estimation of revenues or expenditures based on past trends, current economic conditions and future financial forecasts. Reserves - Funds which are planned to not be spent in the current budget year, and whose level is established by a specific policy decision. Please refer to specific reserve policies in this document. Revised Budget - Most recent estimate of revenues and expenditures including additional appropriations made throughout the year and encumbrances carried over. Sales Tax - Tax collected or required to be collected and remitted by a retailer on taxable sales. City of Boulder 2024 Approved Budget Page 406 Special Assessment - A 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. Supplemental Requests - Programs and services which departments would like to have added to their budget. Typically, supplemental requests are covered by additional revenue, as is the case with new grants. TABOR - Colorado’s Taxpayer Bill of Rights was approved by voters in 1992 and placed significant technical restrictions on the amount of revenue the State of Colorado can retain and spend. Transportation Demand Management (TDM) Program- Helps to make Boulder’s transportation system more efficient by influencing how, when, and how often people travel, the routes they take, and the cost of the trip. The goal of GO Boulder’s TDM program, as outlined in city’s Transportation Master Plan (TMP), is to maintain zero growth in vehicle miles traveled and, by 2025, to reduce single-occupant vehicle travel to 25% of all trips. Unallocated Fund Balances - Unspent funds whose levels at any point in time are the difference between expected revenues plus any unspent funds from prior years, and budgeted expenditures. The primary conceptual difference between unallocated fund balances and reserves is that reserves are earmarked by conscious policy decisions, and unallocated fund balances are funds which remain above the reserve. Use Tax - Tax paid or required to be paid by a consumer for the use, storage, distribution or otherwise consuming tangible personal property or taxable services in the city. The use tax is a complement to the sales tax, and its purposes are to equalize competition between in-city and out- of-city vendors and lessors of tangible personal property and services and to eliminate incentives for city residents to leave the city to purchase or lease tangible personal property and taxable services. User Fees - The payment of a fee for direct receipt of a public service by the party benefiting from the service. City of Boulder 2024 Approved Budget Page 407 CODIFIED FEES, RATES, & CHARGES The City of Boulder delivers numerous services to residents and businesses throughout the year. For certain services, good financial management requires the city to recover its costs, in part or in full. In general, these services are of special or unique benefit to the resident or business receiving the service, for example: building safety inspections, development review, vehicle parking, and wastewater treatment. Similarly to households or private enterprises, city departments face cost increases related to wages and benefits, fuel, utilities, office equipment, and building renovation and repair. Cost recovery practices for the city thus include a periodic review of the fees charged to determine whether city expenditures on selected services are appropriately offset by the fee revenue collected. This review often takes place as part of the development of the budget and the city includes adjustments to fees in the budget document. Without inflation adjustments, the city would need to incrementally shift resources away from current programs to pay for services for residents or businesses receiving a special benefit. This section provides a summary of fees, rates, or user charges codified in the Boulder Revised Code (BRC) section 4-20 for the following departments/divisions: Community Vitality Finance - Tax & License Planning & Development Services Utilities The information in this section includes what the city charges in 2023, 2024 approved fees, and the annual percentage change of the fees, which are effective January 1, 2024 unless otherwise noted. For many fees in this section, the change mirrors the rate of inflation in the general level of prices in the economy, the change in construction cost indices widely used in various industries, or the result of a calculation of costs incurred by the city when the actual costs are known. CITY OF BOULDER ANNUAL BUDGETCITY OF BOULDER ANNUAL BUDGET FISCAL YEAR 2024FISCAL YEAR 2024 City of Boulder 2024 Approved Budget Page 408 COMMUNITY VITALITY Community Vitality sets a schedule of user fees to recover a share of the cost of providing mall permits and facilities on the Pearl Street Mall. The fees are based on what the public would pay for similar services from private enterprise. The department reviews all fees annually and uses the current Consumer Price Index (CPI) projections to increase fees for the Pearl Street Mall permit and fee program. In addition to the mall fees in section 4-20, Community Vitality sets fees for long-term parking permits in the Downtown garages and for Downtown surface lots. Staff annually assesses the Downtown Commercial District (CAGID) long-term parking rates with private sector rates and makes adjustments in alignment with demand and the market. These rate changes also help CAGID and keep pace with rising expenses. For 2024, Downtown garage permits will increase to $495 per quarter and downtown surface lots will increase to $287 per quarter. City of Boulder 2024 Approved Budget Page 409 FINANCE - TAX & LICENSE The Finance Department charges a fee for the following city licenses: Auction Licenses; Circus, Carnival, and Menagerie Licenses; Hemp Licenses; Itinerant Merchant Licenses; Secondhand Dealer and Pawnbroker Licenses; Mobile Food Vehicle Licenses; and Tobacco Licenses. In 2024, all of these license fees were increased by the amount of the CPI, rounded up to the nearest whole dollar. The fees for Medical and Recreational Marijuana licenses did not change. These fees are determined in collaboration with Police, Fire, Planning & Development, and the City Attorney’s Office, by collecting and reviewing citywide expenditures, to allow for determination of reasoned and concrete rationale before suggesting any changes to those license fees. The fees for Liquor Licensing fees are set and capped by the State Liquor Code and State Rules. The fees did not change, with the exception of Special Event Permit fees, which were increased to $100 to align with the fees set by the State Liquor Code and State Rules. City of Boulder 2024 Approved Budget Page 410 PLANNING AND DEVELOPMENT SERVICES IMPACT FEES AND THE TRANSPORTATION EXCISE TAX In November 2016, City Council approved increases to development excise taxes (DETs) and impact fees, which help pay for new growth. Excise taxes and impact fees are one-time charges to fund capital improvements necessitated by new development, helping the city build new facilities, purchase equipment such as fire trucks, develop multi-modal transportation facilities, and support affordable housing. The updated tax and fee changes went into effect on July 1, 2017. The maximum amount the city can charge as an excise tax is limited by the amounts approved by voters. In 2024, the impact fees and the residential Transportation Excise Tax will be adjusted by an inflationary factor, using the Engineering News Record cost index and the prior year’s Consumer Price Index, respectively. The first table below demonstrates the impact the changes will have on three types of development scenarios. AFFORDABLE HOUSING COMMERCIAL LINKAGE FEE On May 1, 2018 the City Council adopted changes to the affordable housing commercial linkage fee, also known as the affordable housing capital facility impact fee. The linkage fee was phased in with adopted amounts over a 3-year period (2019-2021) for non-residential development. Starting in 2022, the linkage fee was increased by an inflationary factor like other impact fees, and will be again for 2024. Qualified non-profits and developments with affordable commercial space are eligible for reduced rates. REVIEW CASE FEES Starting in January 2024, there is a change to how certain Land Use Review and Technical Document Review case fees are billed. Previously, most of these cases were billed hourly after the first review has occurred. With this change, the fees have been adjusted so that the initial fee includes the first three reviews. Each additional review after three will be charged at one-third of the initial fee. The overall financial impact of this change is designed to be revenue neutral. City of Boulder 2024 Approved Budget Page 411 City of Boulder 2024 Approved Budget Page 412 UTILITIES UTILITY RATE, SPECIFIC SERVICE CHARGES, AND FEE CHANGES: The city owns and operates three utilities: water, wastewater, and stormwater/flood management. Each utility operates as a self-supporting enterprise fund and assesses a variety of rates, charges, and fees to ensure revenues are sufficient to meet operating, maintenance and capital costs and to maintain the financial integrity of each utility. Revenues generated from customers’ monthly utility bills are the largest revenue source for each utility, accounting for 80 to 95 percent of total revenues. The monthly customer bill for water and wastewater services includes a quantity charge based on the volume of use and a fixed service charge based on meter size. Most of the costs associated with the water and wastewater utilities are fixed and the fixed portion of the bill helps support revenue stability and more equitable distribution of costs. The variable portion of the bill is intended to provide a price signal to incentivize efficient water use and helps cover the additional costs the city incurs related to peak demand periods. Comparing bills from year-to-year is a challenge due to the impact weather has on utility bills. In relatively wet and cooler summers, bills will be lower due to reduced outdoor use. Not including weather impacts, customer bill changes are generally a result of rate increases to fund additional infrastructure investment, keep pace with inflation, and meet regulatory requirements. The following table shows estimates of the effects on total utility bills for three sample customer types: Single Family Inside City Residential account with an average winter consumption of 4,000 gallons, total annual water consumption of 90,000 gallons and irrigable area of 5,200 square feet. For stormwater charges, the account has 3,000 square feet of impervious area; Inside City Commercial- Restaurant account with a 1” meter, 412,000 gallons of annual consumption, and 7,000 square feet of impervious area; and Inside City Commercial - Hotel with a 3” meter, 3,200,000 gallons of annual consumption, and 153,000 square feet of impervious area. Utilities also assesses charges to new customers and customers increasing use of utility infrastructure, which includes fees for physical connections or “taps” into city-owned pipes. The charges are set at a level that recovers costs of providing services. Changes in the fees are generally attributable to cost changes in equipment, materials, fleet, and personnel costs. The table below displays the changes to fees paid by typical users of these services. City of Boulder 2024 Approved Budget Page 413 City of Boulder 2024 Approved Budget Page 414 DEBT SERVICE DEBT POLICY As stated in the Financial and Management Policies, debt shall be considered only for capital purchases/projects and the term of the debt shall not exceed the useful life of the financed asset. Municipal bonds, notes, direct purchase notes, interfund loans, equipment leases (with the exception of vehicles), certificates of participation, and sale/leaseback agreements are approved methods for financing capital projects DEBT ADMINISTRATION The following table shows the city’s outstanding debt issuance as of December 31, 2022. The Combined Schedule of Long-Term Debt Payable and the current debt schedules by fund for 2023- 2029 present more detailed information about the debt position of the city. The city’s general obligation and revenue bond credit rating has been established as Aa1 by Moody’s Investors Service and AAA by Standard & Poor’s. The primary reasons for these high rating levels are the general strength and diversity of the Boulder economy anchored by a major university, above average income indicators, strong financial performance and reserve policies, and affordable debt levels. CITY OF BOULDER ANNUAL BUDGETCITY OF BOULDER ANNUAL BUDGET FISCAL YEAR 2024FISCAL YEAR 2024 City of Boulder 2024 Approved Budget Page 415 Under the City Charter, the city’s general obligation bonded debt issuances are subject to a legal limitation based on 3% of total assessed value of real and personal property. None of the city’s outstanding debt is supported by property taxes. As a result, all bonded debt is considered to be self- supporting and the ratio of net bonded debt to assessed valuation is zero. The actual calculation of the debt margin is presented in the Computation of Legal Debt Margin schedule. GENERAL OBLIGATION BONDS General Obligation Bonds are direct obligations of that pledge the full faith and credit of the City from ad valorem taxes and other general revenues. Except for refunding bonds issued to achieve savings, City voters must approve general obligation debt prior to issuance. The City’s total general obligation debt limit per the City Charter is 3% of the total assessed value of real and personal property. The City’s current general obligation debt is issued as sales tax revenue bonds enhanced by a general obligation pledge of the full faith and credit of the City. SERIES 2014 OPEN SPACE ACQUISITION BONDS In October 2014, the City issued $10 million of Open Space Acquisition Bonds Series 2014 to finance open space acquisitions. Funding for the bond is payable from the Open Space Fund sales tax revenues and are also backed by the full faith and credit of the City. The bonds will mature in 2034 and, as of 12/31/2022, has a total liability of $7.81 million at an interest rate between 2.00% and 3.00%. This does not include any premiums. SERIES 2012 CENTRAL AREA GENERAL IMPROVEMENT DISTRICT GENERAL OBLIGATION REFUNDING BONDS In November 2012, the City issued $7.28 million in General Obligation Refunding Bonds to advance refund the Series 2003 City of Boulder Central Area General Improvement District General (CAGID) Obligation Bonds. The purpose of the 2003 Series General Obligation Bonds is to construct an underground parking structure within the Central Area General Improvement District. The bonds will be repaid through pledged revenues derived from the operation and use of the parking garage, certain incremental property, sales and accommodations taxes, other CAGID revenues, and by the full faith and credit of the CAGID. The bonds will mature in 2023 and, as of 12/31/2022, has a total liability of $844.60 thousand at an interest rate between 2.00% and 3.00%. This does not include any premiums. REVENUE BONDS Revenue Bonds are payable from specific, dedicated source of revenues which does not pledge the full faith and credit of the City. Except for enterprise funds and refunding bonds issued to achieve savings, City voters must approve dedicated tax revenue bonds prior to issuance. SERIES 2012 WATER AND SEWER REVENUE REFUNDING BONDS In October 2012, the City issued $32 million in Water and Sewer Revenue Refunding Bonds to provide funds to advance refund a portion of certain previously issued bonds of the city, purchase a surety bond for deposit in the reserve fund, and pay expenses relating to the 2012 Bonds. The Refunding Notes will mature in 2025 and, as of 12/31/2022, have a total liability of $9.33 million at an interest rate between 4.00% and 5.00%. This does not include any premiums. City of Boulder 2024 Approved Budget Page 416 SERIES 2015 WATER AND SEWER REVENUE BONDS In September 2015, the City issued $10.21 million in revenue bonds from the Water and Sewer Fee billed to customers of the City’s water and sewer systems to provide funds to water and sewer improvements by the Utility and pay the costs of issuance of the Series 2015 Bonds. The revenue bonds are paid through the Water Utility Fund and Wastewater Utility Fund. The bonds will mature in 2035 and, as of 12/31/2022, has a total liability of $8.81 million at an interest rate between 2.00% and 3.25%. This does not include any premiums. SERIES 2016 WATER AND SEWER REVENUE BONDS In June 2016, the City issued $34.145 million in revenue bonds from the Water and Sewer Fee billed to customers of the City’s water and sewer systems to provide funds to water and sewer improvements by the Utility and pay the costs of issuance of the Series 2016 Bonds. The revenue bonds are paid through the Water Utility Fund and Wastewater Utility Fund. The bonds will mature in 2035 and, as of 12/31/2022, has a total liability of $29.35 million at an interest rate between 2.00% and 3.13%. This does not include any premiums. SERIES 2022 WATER AND SEWER REVENUE BONDS In April 2022, the City issued $48 million in revenue bonds from the Water and Sewer Fee billed to customers of the City’s water and sewer systems to fund capital improvements to the City’s Water System and Wastewater System. The revenue bonds are paid through the Water Utility Fund and Wastewater Utility Fund. The bonds will mature in 2042 and, as of 12/31/2022, has a total liability of $64.10 million at an interest rate between 3.88% and 5.00%. This does not include any premiums. SERIES 2018 WATER UTILITY FUND AND WASTEWATER UTILITY FUND REVENUE BONDS In June 2018, the City issued $38.26 million in revenue bonds from the Water and Sewer funds to construct and improve the City’s water treatment plant, a solar photovoltaic project to provide power to the plant, and replacement of sewer lines. The revenue bonds are paid through the Water Utility Fund and Wastewater Utility Fund. The bonds will mature in 2038 and, as of 12/31/2022, has a total liability of $42.33 million at an interest rate between 3.00% and 3.38%. This does not include any premiums. SERIES 2015 STORMWATER/FLOOD MANAGEMENT UTILITY FUND REVENUE BONDS In July 2015, the City issued $22.85 million in revenue bonds from the Stormwater/Flood Management Utility Fund to finance storm water and flood management improvements. The revenue bonds are paid through the Storm Water/Flood Management Utility Fund. The bonds will mature in 2035 and, as of 12/31/2022, has a total liability of $19.07 million at an interest rate between 2.00% and 3.50%. This does not include any premiums. DIRECT PURCHASE NOTES Direct purchase notes are long-term debt obligations which typically mature within 15 years or less but may mature within a longer period of time. SERIES 2021 CAPITAL IMPROVEMENT PROJECTS GENERAL FUND – REFUNDING NOTECity of Boulder 2024 Approved Budget Page 417 In March 2012, the City issued $49 million in General Fund Capital Improvements to finance over 89 individual capital improvement projects including: Boulder Reservoir infrastructure improvements, park shelter replacements, main library renovations, and road reconstruction. The City has pledged all legally available funding and revenues of their General Fund for repayment. In January 2021, the City issued a General Fund Refunding Note in the amount of $26.8 million to advance refund the outstanding Series 2012 General Fund Capital Improvements. The Refunding Note will mature in 2031 and, as of 12/31/2022, has a total liability of $27.66 million at an interest rate of 1.25%. SERIES 2020 - TAXABLE PENSION OBLIGATION REFUNDING NOTES In September 2020, the City issued $5.45 million in Taxable Pension Obligation Refunding Notes to refund the Series 2010 Taxable Pension Obligation Bonds. The purpose of the Series 2010 Taxable Pension Obligation Bonds was to establish a more predictable pension obligation payment schedule with the proceeds that were invested. The City has pledged all legally available funding and revenues of their General Fund to repay the Note. The Refunding Notes will mature in 2030 and, as of 12/31/2022, has a total liability of $4.77 million at an interest rate of 1.66%. SERIES 2020 - GENERAL OBLIGATION WASTE REDUCTION REFUNDING NOTES In November 2009, the City issued $6 million in General Obligation Waste Reduction Bonds to finance the City’s acquisition of a parcel of land at 6400 Arapahoe Road and to construct and improve recycling and waste reduction facilities on the property. On January 16, 2020, these bonds were refunded and replaced with $3.515 million of Series 2020 GO Waste Reduction Refunding Notes which are payable from the City’s trash tax revenues and additionally secured by the full faith and credit of the City. The Refunding Notes will mature in 2029 and, as of 12/31/2022, has a total liability of $2.73 million at an interest rate of 2.01%. SERIES 2020 - WATER AND SEWER REVENUE REFUNDING NOTES In July 2020, the City issued $6.4 million in Water and Sewer Refunding Notes to refund the City’s Water and Sewer Bonds at a lower interest rate. The purpose of the Notes are to refund the Series 2010 Bonds and pay necessary issuance costs related to the Note. The Refunding Notes will mature in 2030 and, as of 12/31/2022, have a total liability of $4.42 million at an interest rate of 1.40%. NOTES PAYABLE A Note Payable is a shorter-term financial agreement to acquire a property. At the end of the agreement, the City will acquire the property in question. SERIES 2018 HOGAN-PANCOST LAND ACQUISITION NOTE In April 2018, the City issued $2.75 million in Notes to finance the purchase of the Hogan-Pancost Property located in the City of Boulder. The Note Payable is for a five-year term that will mature in 2023 and, as of 12/31/2022, has an outstanding amount of $160.18 thousand at an interest rate of 6.00%. CAPITAL LEASE PURCHASE AGREEMENTSCity of Boulder 2024 Approved Budget Page 418 A Capital Lease Purchase Agreement is a lease agreement in which the lessor agrees to transfer the ownership rights to the lessee after the completion of the lease period. The leases are subject to annual appropriation and do not constitute a general obligation or other indebtedness of the City. The City’s obligation to make payments relating to its leases is contingent upon the City appropriating the rental payments for the then-current fiscal year. In the event of non-appropriation, the lease terminates, and the pledged assets are liquidated to the benefits of the lease holders. ENERGY EFFICIENCY IMPROVEMENT PROJECT – PHASE I OF BANC OF AMERICA In September 2010, the City entered into a $1.5 million Capital Lease Purchase Agreement with Banc of America Leasing & Capital, LLC, the proceeds of which were used for capital lease improvements including the installation of a solar photovoltaic system. The Capital Lease Purchase Agreement will mature in 2023 and, as of 12/31/2022, has a total liability of $158.24 thousand at an interest rate of 4.93%. ENERGY EFFICIENCY IMPROVEMENT PROJECT – PHASES II AND III WITH SUNTRUST EQUIPMENT FINANCE & LEASING CORP. In October 2010, the City entered into a $6.5 million Capital Lease Agreement with All American Investment Group, LLC to fund the second phase of energy efficiency improvements to help the City meet its environmental sustainability goals. In January 2012, the City refinanced this lease with SunTrust Equipment Finance and Leasing Corporation and borrowed an additional $3.24 million for the third phase of the energy efficiency improvements to several different city buildings. The refinancing extended the term of the lease agreement expiration to 2027 and, as of 12/31/2022, has a total liability of $3.69 million an interest rate of 2.67%. LEASE PURCHASE REVENUE NOTES A Lease Purchase Revenue Note is a lease agreement in which the lessor agrees to transfer the ownership rights to the lessee after the completion of the lease period. The leases are subject to annual appropriation and do not constitute a general obligation or other indebtedness of the City. The City’s obligation to make payments relating to its leases is contingent upon the City appropriating the rental payments for the then-current fiscal year. SERIES 2018 - LIPPENCOTT PROPERTY In November 2018, the City issued a $6.975 million Boulder Municipal Property Authority Lease Purchase Revenue Note for the purchase of the Lippincott Ranch property and relevant water and mineral rights for open space purposes. Open Space and Mountain Parks (OSMP) real estate staff and the Lippencotts have negotiated a transaction including earnest funds and down payment of $775 thousand and using a 20-year BMPA note with 3.5% interest for the $6.975 million principal amount. The Revenue Note is set to mature in 2039 and, as of 12/31/2022, has a total liability of $7.85 million at an interest rate of 3.50%. CERTIFICATES OF PARTICIPATION A Certificate of Participation is a long-term obligations that allow investors to participate in a pro/rata share of a lease-financing agreement. A lease-financing agreement is used by a municipality or local government to acquire real property.City of Boulder 2024 Approved Budget Page 419 SERIES 2015 - TAXABLE CERTIFICATES OF PARTICIPATION In September 2015, the City issued $41 million in certificates in order to provide funds to acquire the Boulder Community Hospital Broadway Campus. In order to facilitate this transaction, the City's East Boulder Community Center, Public Safety Building, and Park Central were used as collateral for the Certificates and transferred to The Boulder Municipal Property Authority (BMPA). BMPA then leases the property back to the City and the City's annual lease payments are used by BMPA to make the certificate payments. The Certificates will mature in 2036 and, as of 12/31/2022, have a total liability of $39.52 million at an interest rate between 3.00% and 4.00%. This does not include any premiums. SERIES 2019 - BROADBAND- TAXABLE CERTIFICIATES OF PARTICIPATION In August 2019, the City issued $20 million in certificates in order to finance Phase I of the Fiber/Broadband initiative, an approximate 65-mile new dark fiber backbone infrastructure. In order to facilitate this transaction, the City's Municipal and Atrium buildings were used as collateral for the Certificates and transferred to The Boulder Municipal Property Authority (BMPA). BMPA then leases the property back to the City and the City's annual lease payments are used by BMPA to make the certificate payments. The Certificates will mature in 2039 and, as of 12/31/2022, have a total liability of $22.25 million at an interest rate between 2.25% and 2.90%. This does not include any premiums. COMPENSATED ABSENCES As part of the City's liability to current employees, the following items are used to calculate the total compensated absences: accrued vacations, accrued sick pay, accrued appreciation bonus, and accrued compensation time. ESTIMATED CLAIMS PAYABLE The total estimated claims payable includes property and casualty claims, workers compensation insurance claims, as well as dental and medical self-insurance claims. City of Boulder 2024 Approved Budget Page 420 City of Boulder 2024 Approved Budget Page 421 City of Boulder 2024 Approved Budget Page 422 FUND DEFINITIONS AND FUND FINANCIALS GOVERNMENTAL FUNDS GENERAL FUND - Accounts for the revenues and expenditures necessary to carry out basic governmental activities of the city such as public safety, human services, legal services, administrative services, and others which are not required to be accounted for in another fund. SPECIAL REVENUE FUNDS - Accounts 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 specific purposes. The City of Boulder has the following special revenue funds: .25 Cent Sales Tax Fund accounts for earmarked 0.25% sales tax authorized by the voters in 1995 for parks and recreation operating and capital needs. Affordable Housing Fund accounts for cash in lieu of financial contributions from developers and General Fund contributions which are to be used to construct, purchase, and maintain permanently affordable housing units in Boulder. This fund is also used to cover administrative costs to run the program. Airport Fund accounts for the operations of the city-owned municipal airport. Financing is provided by grants, rents, and leases. Boulder Junction Access (GID) - Travel Demand Management Fund accounts for dedicated property tax and payments in lieu of taxes (PILOT) authorized by the voters to fund transit bus passes, bike and car share programs, and infrastructure for the properties within the Boulder Junction access district. Boulder Municipal Property Authority (BMPA) Fund accounts for base rentals from the General Fund and Open Space Fund for the purpose of acquiring real and personal property and leasing, selling, or otherwise conveying the same to the city. CITY OF BOULDER ANNUAL BUDGETCITY OF BOULDER ANNUAL BUDGET FISCAL YEAR 2024FISCAL YEAR 2024 City of Boulder 2024 Approved Budget Page 423 Capital Development Fund accounts for development fee proceeds to be utilized for the acquisition, construction, and improvement of facilities necessary to maintain the current level of public amenities such as police, fire, human services, municipal offices, streets, and parks and recreation. Climate Tax Fund accounts for tax levied on city residents and businesses and is based on the amount of electricity they consume, and funds programs related to increasing energy efficiency, increasing renewable energy use, reducing emissions from motor vehicles, and taking other steps toward the goal of meeting the Kyoto Protocol. Community Development Block Grant Fund accounts for the funds granted by the Community Development Block Grant program administered by the U.S. Department of Housing and Urban Development to fund activities that benefit low- and moderate-income persons. Community Housing Assistance Program (CHAP) Fund accounts for property tax, a housing excise tax, and fees to be used to increase the supply of affordable housing in Boulder. Eviction Prevention and Assistance Services (EPRAS) Fund accounts for long-term rental tax collected to provide legal and rental assistance for those facing a potential eviction. This fund was created in 2021. HOME Investment Partnership Grant Fund accounts for funds granted by the HOME program administered by the U.S. Department of Housing and Urban Development to fund a wide range of activities including building, buying, and/or rehabilitating affordable housing for rent or homeownership or providing direct rental assistance to low-income people. Library Fund accounted, until January 1 2023, for 0.333 mills of dedicated property tax, gifts, and donations to fund the operations of the city-owned library and branches. This fund became obsolete with the creation of the Library District on January 1, 2023. Lottery Fund accounts for State Conservation Trust Fund proceeds to be utilized for the acquisition, development, and maintenance of new conservation sites or for capital improvements or maintenance for recreational purposes on any public site. Open Space Fund accounts for dedicated sales tax for the acquisition and maintenance of open space land. Planning & Development Services Fund accounts for fees for services related to development and building services functions. Recreation Activity Fund accounts for fees for services related to the provision of recreation, reservoir, and golf course services/programs. Sugar-Sweetened Beverage Distribution Tax Fund accounts for two cents per ounce excise tax on the distribution of beverages with added sugar and other sweeteners to fund programs related to health promotion, general wellness programs, and chronic disease prevention that improve health equity, and other health programs especially for low-income residents and those most affected by chronic disease linked to sugary drink consumption. Transit Pass GID Fund accounts for earmarked property tax authorized by the voters in 2000 to fund bus transit passes for participating neighborhoods. Transportation Development Fund accounts for development fees to be utilized for the construction of transportation capital improvements related to new development and growth. Transportation Fund accounts for dedicated sales tax and supplemented by city’s share of the county road and bridge tax, state highway users’ tax, and state auto registration fees for the City of Boulder 2024 Approved Budget Page 424 construction operation, and maintenance of all major thoroughfares, local streets, bikeways, and walkways. CAPITAL PROJECT FUNDS - Accounts for financial resources to be used for acquisition, construction, and improvement of general fixed assets (other than those financed by Proprietary Funds). The City of Boulder has the following Capital Project Funds: Boulder Junction Improvement Fund accounts for a portion of the use taxes collected from development in the area for the development of a new “Boulder Junction” 160-acre site located around 30th and Pearl Streets Community, Culture, Resilience, & Safety (CCRS) Fund accounts for dedicated sales tax for the construction and improvement of capital assets outlined within the ballot language including improving community spaces, bolstering cultural projects and organizations, and enhancing safety. Governmental Capital Fund accounts for a transfer from the General Fund to provide funding for general capital projects throughout the city. Permanent Park & Recreation Fund accounts for 0.900 mills of dedicated property tax for the acquisition of park land or permanent improvements of park and recreation facilities. PROPRIETARY FUNDS ENTERPRISE FUNDS - Established to finance and account for the acquisition, operation, and maintenance of governmental facilities and services which are supported by user charges. All activities necessary to provide such services are accounted for in these funds, including, but not limited to, administration, operations, maintenance, financing and related debt service, and billing collections. The City of Boulder has the following Enterprise Funds: Boulder Junction Access (GID) - Parking Fund accounts for dedicated property tax and fees to fund programs to meet the parking facilities and service goals. Downtown Commercial District Fund (formerly CAGID) accounts for dedicated property tax and fees for the maintenance and operations of parking facilities and services to the district. Stormwater/Flood Management Utility Fund accounts for user fees and plant investment fees to support the acquisition, operation, and maintenance of stormwater and flood management facilities. University Hill Commercial District Fund (formerly UHGID) accounts for dedicated property tax and fees for the maintenance and operations of parking facilities and services to the district. Wastewater Utility Fund accounts for user fees and plant investment fees to support the acquisition, operation, and maintenance of wastewater facilities. Water Utility Fund accounts for user fees and plant investment fees to support the acquisition, operation, and maintenance of water facilities. INTERNAL SERVICE FUNDS - Established to finance and account for services and/or commodities required by other funds. The City of Boulder has the following Internal Service Funds: City of Boulder 2024 Approved Budget Page 425 Compensated Absences Fund accounts for a transfer from the General Fund for allowable payments (typically outstanding vacation accrual) to employees existing the organization. Computer Replacement Fund accounts for internal department transfers for the costs of acquiring and maintaining computer equipment used by other city departments. Dental Self-Insurance Fund accounts for employee and city premium dental contributions and claims payments; and facilitates the monitoring of the city’s self-insured employee dental plan. Equipment Replacement Fund accounts for internal department transfers for the costs of acquiring equipment used by other city departments. Facility Renovation & Replacement Fund accounts for internal department transfers for the costs of maintaining and replacing facilities within the City of Boulder. Fleet Operations & Replacement Fund accounts for internal department transfers for the costs of acquiring automotive equipment used by other city departments, as well as the associated operating and maintenance costs. Medical Self-Insurance Fund accounts for employee and city premium medical contributions and claims payments; and facilitates the monitoring of the city’s self-insured employee medical plan. Property & Casualty Insurance Fund accounts for internal department transfers and facilitates the monitoring of the city’s self- insured property & casualty insurance plan. Telecommunications Fund accounts for internal department transfers for the costs of operating, acquiring, and maintaining telecommunications equipment used by all city departments. Workers’ Compensation Insurance Fund accounts for internal department transfers and facilitates the monitoring of the city’s self-insured workers compensation plan. FIDUCIARY FUNDS PENSION TRUST FUNDS - Accounts for the accumulation of resources to be used for retirement annuity payments at appropriate amounts and times in the future. Resources are contributed by employees and the City of Boulder at amounts determined by biennial actuarial studies and by state law. Fire Pension Fund accounts for retirement annuity payments for the City of Boulder’s firefighters. Police Pension Fund accounts for retirement annuity payments for the City of Boulder’s police officers. City of Boulder 2024 Approved Budget Page 426 GENERAL FUND - 2024 FUND FINANCIAL (1100) 2022 2023 2023 2024 2025 2026 2027 2028 2029 Actuals Approved Revised (CYE)Approved Projected Projected Projected Projected Projected Beginning Fund Balance 57,056,366$ 69,583,619$ 69,583,619$ 41,115,721$ 45,428,770$ 38,818,859$ 35,132,086$ 29,721,247$ 27,065,131$ Sources of Funds Sales and Use Tax 77,620,279$ 79,500,275$ 79,565,515$ 81,404,434$ 76,906,797$ 78,894,554$ 80,848,895$ 82,856,437$ 84,926,665$ Property Tax 42,188,369 42,003,484 41,212,132 50,170,710 50,170,710 54,686,073 54,686,073 59,060,959 59,060,959 Accommodation-Admission Taxes 10,894,191 10,292,147 11,461,322 11,415,188 11,633,564 11,856,257 12,083,355 12,314,947 12,551,123 Licenses, Permits & Fines 5,943,487 6,552,765 5,704,953 6,396,519 6,946,411 6,997,759 7,050,135 7,103,557 7,158,049 Utility Occupation Tax 5,235,422 - - - - - - - - Franchise Fees 895,117 5,541,814 6,000,981 6,000,981 6,056,495 6,035,083 6,014,206 5,997,922 5,981,963 Parking Revenues 3,104,377 3,092,376 3,365,120 3,647,300 3,720,246 3,794,651 3,870,544 3,947,955 4,026,914 Specific Ownership & Tobacco Tax 2,489,130 2,936,409 2,441,000 2,445,248 2,449,505 2,453,773 2,458,051 2,462,338 2,466,637 Recreational Marijuana Tax 1,706,543 1,912,265 1,351,544 1,324,513 1,298,023 1,272,062 1,246,621 1,221,689 1,197,255 Recreational Marijuana Excise Tax 771,061 1,097,682 415,000 500,000 475,000 451,250 428,688 420,114 411,711 Trash Hauler Recycling Occupation Tax 1,793,036 1,795,117 1,758,365 1,756,607 1,754,850 1,753,095 1,751,342 1,749,591 1,747,841 Electronic Smoking Device Sales Tax 772,515 945,000 606,286 606,286 606,286 606,286 606,286 606,286 606,286 Food Service Tax 731,246 675,000 806,308 822,434 838,883 855,661 872,774 890,229 908,034 Telephone Occupation Tax 738,245 732,450 753,929 732,450 732,450 732,450 732,450 732,450 732,450 Liquor Occupation Taxes 597,175 640,124 640,124 652,926 665,985 679,305 692,891 706,749 720,884 Grant Revenues 1,680,393 1,163,000 4,759,372 1,268,000 960,000 960,000 960,000 960,000 960,000 Other Revenues 7,002,865 3,573,171 1,649,390 14,916,991 1,816,989 1,816,992 1,816,990 1,816,992 1,816,990 Intergovernmental Revenues 1,050,559 1,367,233 935,678 1,398,408 918,799 910,320 901,969 890,991 880,234 Transfers In 591,020 976,719 976,719 961,555 400,059 420,062 441,065 463,118 486,274 Investment Earnings & Bonds 1,391,267 900,000 1,500,000 500,000 510,000 520,200 530,604 541,216 552,040 Charges for Services 273,577 774,394 357,950 329,530 331,601 333,713 335,867 338,064 340,305 Leases, Rents & Royalties 109,456 239,590 79,340 81,120 83,554 86,060 88,642 91,301 94,041 Misc. Sales of Materials & Goods 93,220 131,000 105,200 25,000 25,501 26,011 26,531 27,062 27,603 Cost Allocation 11,048,774 12,741,197 12,741,197 13,112,845 13,506,230 13,911,417 14,328,760 14,758,623 15,201,381 Total Sources of Funds 178,721,324$ 179,583,212$ 179,187,425$ 200,469,045$ 182,807,938$ 190,053,033$ 192,772,738$ 199,958,589$ 202,855,640$ Uses of Funds City Attorney's Office 3,664,107$ 4,189,874$ 4,190,151$ 4,513,217$ 4,657,911$ 4,807,243$ 4,961,364$ 5,120,425$ 5,284,586$ City Council 366,627 487,641 487,641 480,399 497,261 514,715 532,781 551,482 570,839 City Manager's Office 6,860,883 9,394,113 9,581,989 8,676,393 8,824,258 9,024,568 9,229,426 9,438,934 9,653,198 Climate Initiatives 2,697,962 4,171,670 2,612,031 1,615,913 1,649,233 1,683,240 1,717,949 1,753,373 1,789,527 Communications & Engagement 2,793,893 4,424,284 4,226,384 4,555,829 4,647,884 4,778,515 4,912,878 5,051,082 5,193,235 Community Vitality 4,072,334 4,854,801 5,037,253 4,351,048 3,915,125 4,003,137 4,093,128 4,185,141 4,279,223 Facilities & Fleet 5,899,714 5,382,772 7,334,212 6,576,863 6,722,124 6,870,662 7,022,550 7,039,866 7,198,685 Finance 5,725,273 6,754,648 6,758,314 6,884,578 6,902,004 7,100,464 7,304,631 7,514,669 7,730,746 Fire-Rescue 23,330,696 24,095,553 24,589,135 26,008,129 26,422,980 27,263,759 28,131,292 29,026,429 29,950,050 General Government 34,525,107 36,064,397 48,281,171 48,847,615 40,186,542 40,338,146 40,491,865 40,647,747 40,805,843 Housing & Human Services 9,429,574 12,031,796 15,807,809 14,207,228 14,449,705 14,722,226 14,999,887 15,282,785 15,571,019 Human Resources 3,534,666 4,920,631 4,953,658 4,509,808 4,387,961 4,520,211 4,656,687 4,797,524 4,942,863 Innovation & Technology 7,427,975 8,844,869 9,885,678 9,791,841 10,077,763 10,372,033 10,674,897 10,986,604 11,307,413 City of Boulder 2024 Approved Budget Page 427 GENERAL FUND - 2024 FUND FINANCIAL (1100) 2022 2023 2023 2024 2025 2026 2027 2028 2029 Actuals Approved Revised (CYE)Approved Projected Projected Projected Projected Projected Library 7,394,118 9,225,580 10,447,911 - - - - - - Municipal Court 2,234,521 2,623,463 2,641,847 2,650,215 2,725,693 2,803,321 2,883,159 2,965,272 3,049,723 Parks & Recreation 5,317,568 6,376,545 6,622,356 6,458,407 6,203,442 6,378,999 6,559,525 6,745,159 6,936,047 Planning & Development Services 709,654 1,216,336 1,276,342 1,460,102 1,247,384 1,285,961 1,325,878 1,367,182 1,409,921 Police 39,831,660 41,922,639 41,438,369 43,609,853 44,918,149 46,265,693 47,653,664 49,083,274 50,555,772 Transportation & Mobility 377,739 622,944 687,285 310,745 316,935 323,248 329,687 336,255 342,953 Utilities - 795,786 795,786 647,811 665,496 683,664 702,328 721,502 741,199 Total Uses of Funds 166,194,071$ 188,400,342$ 207,655,323$ 196,155,996$ 189,417,849$ 193,739,806$ 198,183,576$ 202,614,705$ 207,312,843$ Ending Fund Balance Before Reserves 69,583,619 60,766,489 41,115,721 45,428,770 38,818,859 35,132,086 29,721,247 27,065,131 22,607,928 Reserves Emergency Reserve 33,471,143$ 34,529,115$ 34,460,110$ 36,502,300$ 37,365,592$ 38,253,213$ 39,165,873$ 40,104,299$ 40,866,281$ Other Reserves 8,044,225 6,645,926 6,645,926 809,531 1,440,015 2,068,835 2,696,033 3,321,650 3,945,725 Total Reserves 41,515,368$ 41,175,041$ 41,106,037$ 37,311,831$ 38,805,607$ 40,322,048$ 41,861,906$ 43,425,949$ 44,812,005$ Ending Fund Balance After Reserves 28,068,251$ 19,591,448$ 9,684$ 8,116,939$ 13,252$ (5,189,963)$ (12,140,659)$ (16,360,818)$ (22,204,077)$ City of Boulder 2024 Approved Budget Page 428 .25 CENT SALES TAX FUND - 2024 FUND FINANCIAL - (2180)202220232023202420252026202720282029ActualsAdoptedRevisedApproved ProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance8,190,542$ 11,925,775$ 11,925,775$ 8,002,730$ 5,018,732$ 4,180,508$ 3,213,533$ 2,878,811$ 2,845,273$ Sources of FundsSales and Use Tax10,840,858$ 11,103,390$ 11,112,502$ 11,369,343$ 11,723,597$ 12,026,609$ 12,324,527$ 12,630,554$ 12,940,277$ Other Revenues146,308 65,000 167,864 65,000 65,000 65,000 65,000 65,000 65,000 Investment Earnings & Bonds137,842 55,000 55,000 55,000 55,677 56,361 57,055 57,756 58,467 Charges for Services121,421 30,600 30,600 - - - - - - Grant Revenues18,337 - 36,000 - - - - - - Intergovernmental Revenues6,069 - - - Leases, Rents & Royalties8 - - - - - - - - Total Sources of Funds11,270,843$ 11,253,990$ 11,401,966$ 11,489,343$ 11,844,274$ 12,147,970$ 12,446,582$ 12,753,310$ 13,063,744$ Uses of FundsAdministration863,953$ 1,133,984$ 1,147,697$ 1,513,654$ 1,259,594$ 1,298,642$ 1,338,900$ 1,380,406$ 1,423,198$ Community Building & Partnerships 571,287 731,766 735,996 631,694 651,277 671,466 692,282 713,742 735,868 Planning & Ecological Services 1,326,202 1,365,116 1,491,170 1,714,893 1,768,055 1,822,864 1,879,373 1,937,634 1,997,700 Recreation & Park Operations 2,909,413 3,604,653 3,639,572 2,958,598 3,050,315 3,144,874 3,242,365 3,342,879 3,446,508 Facility Operational Maintenance 452,252 524,109 568,002 527,944 544,310 561,184 578,581 596,517 615,009 Transfers to Recreation Activity Fund (Ongoing)1,231,984 1,270,176 1,309,551 1,350,147 1,392,002 1,435,154 Transfers to Recreation Activity Fund (Subsidy) 311,000 311,000 1,984,715 850,000 800,000 700,000 500,000 500,000 Transfers & Cost Allocation 545,700 686,525 686,525 706,859 728,772 751,364 774,656 798,670 823,429 Capital Improvement Program 866,802 1,800,000 6,745,049 3,203,000 2,560,000 2,755,000 2,225,000 2,125,000 2,295,000 Total Uses of Funds 7,535,610$ 10,157,153$ 15,325,011$ 14,473,341$ 12,682,497$ 13,114,945$ 12,781,303$ 12,786,849$ 13,271,866$ Ending Fund Balance Before Reserves 11,925,775$ 13,022,612$ 8,002,730$ 5,018,732$ 4,180,508$ 3,213,533$ 2,878,811$ 2,845,273$ 2,637,151$ ReservesOperating Reserve1,113,691$ 1,395,645$ 1,432,854$ 1,882,147$ 1,690,457$ 1,730,111$ 1,762,903$ 1,780,529$ 1,833,137$ Pay Period 27 Reserve93,846135,251135,25123,13346,26769,40092,533115,666Sick/Vacation Reserve18,74716,12916,12916,61317,11117,62518,15318,69819,259Total Reserves1,226,284$ 1,547,025$ 1,584,234$ 1,898,760$ 1,730,701$ 1,794,003$ 1,850,456$ 1,891,760$ 1,968,062$ Ending Fund Balance After Reserves10,699,491$ 11,475,587$ 6,418,496$ 3,119,972$ 2,449,807$ 1,419,530$ 1,028,356$ 953,513$ 669,089$ City of Boulder 2024 Approved Budget Page 429 AFFORDABLE HOUSING FUND - 2024 FUND FINANCIAL (2140)202220232023202420252026202720282029ActualsApprovedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance12,540,613$ 17,661,892$ 17,661,892$ 10,769,141$ 913,817$ 1,498,515$ 10,042,001$ 6,043,004$ 3,000,211$ Sources of FundsDevelopment & Impact Fees10,746,149$ 11,500,000$ 5,866,000$ 2,800,000$ 13,300,000$ 15,500,000$ 9,000,000$ 10,000,000$ 12,500,000$ Real Estate Sales1,740,349 1,000,000 - - - 6,000,000 - - - Leases, Rents, and Royalties392,011 77,523 297,523 300,081 282,724 85,454 88,274 91,187 94,196 Interest & Investment Earnings208,071 100,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 Other Revenues56,700 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Transfers In1,005,959 1,029,486 1,029,486 1,169,439 1,169,439 1,169,439 1,169,439 1,169,439 1,169,439 Total Sources of Funds14,149,238$ 13,757,009$ 7,443,009$ 4,519,520$ 15,002,163$ 23,004,893$ 10,507,713$ 11,510,626$ 14,013,635$ Uses of FundsAdministration (Healthy & Socially Thriving)309,684$ 290,681$ 422,305$ 467,448$ 481,939$ 496,879$ 512,282$ 528,163$ 544,536$ Affordable Housing Policy & Planning473,705 737,858 606,234 596,600 615,095 634,163 653,822 674,090 694,987 Community Investment7,969,036 13,134,773 13,134,773 13,133,175 13,137,303 13,141,560 13,145,948 13,150,473 13,155,137 Transfers & Cost Allocation275,535 172,448 172,448 177,622 183,128 188,805 194,658 200,693 206,914 Total Uses of Funds9,027,960$ 14,335,760$ 14,335,760$ 14,374,844$ 14,417,465$ 14,461,407$ 14,506,710$ 14,553,418$ 14,601,574$ Ending Fund Balance Before Reserves17,661,892 17,083,141 10,769,141913,8171,498,515 10,042,0016,043,0043,000,2112,412,272ReservesOperating Reserve192,957$ 223,072223,072$ 229,599$ 236,717$ 244,055$ 251,621$ 259,421$ 267,463$ Pay Period 27 Reserve- 23,40231,50939,6165,65911,31916,97822,63728,297Total Reserves192,957$ 246,474$ 254,581$ 269,215$ 242,376$ 255,374$ 268,599$ 282,058$ 295,760$ Ending Fund Balance After Reserves17,468,935$ 16,836,667$ 10,514,560$ 644,602$ 1,256,139$ 9,786,627$ 5,774,405$ 2,718,153$ 2,116,512$ City of Boulder 2024 Approved Budget Page 430 AIRPORT FUND - 2024 FUND FINANCIAL - (2700)202220232023202420252026202720282029ActualsAdoptedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance 2,130,026$ 1,983,526$ 1,983,526$ 783,541$ 366,446$ 1,197,448$ 946,145$ 1,073,081$ 1,470,543$ Sources of FundsLeases, Rents & Royalties 650,748$ 658,249$ 658,249$ 847,150$ 993,565$ 1,144,371$ 1,299,703$ 1,459,694$ 1,624,484$ Intergovernmental Revenues - - - 324,944 341,388 8,055 - - 8,546 Grant Revenues34,780 - - 290,000 890,000 145,000 - - 450,000 Charges for Services36,118 - - 40,000 40,000 - - - - Interest & Investment Earnings 27,320 18,570 18,570 18,570 11,323 37,001 29,236 33,158 45,440 Other Revenues7,756 50,000 50,000 15,000 15,000 15,000 15,000 15,000 15,000 Total Sources of Funds756,722$ 726,819$ 726,819$ 1,535,664$ 2,291,276$ 1,349,427$ 1,343,939$ 1,507,852$ 2,143,470$ Uses of FundsAirport859,481$ 862,696$ 1,256,846$ 1,043,430$ 1,068,709$ 1,007,952$ 1,039,198$ 1,071,413$ 1,104,627$ Transfers & Cost Allocation 43,741 33,491 33,491 34,496 35,565 36,668 37,805 38,977 40,185 Capital Improvement Program- 950,000 636,467 874,833 356,000 556,111 140,000 - - Total Uses of Funds903,222$ 1,846,187$ 1,926,804$ 1,952,759$ 1,460,274$ 1,600,731$ 1,217,003$ 1,110,390$ 1,144,812$ Ending Fund Balance Before Reserves1,983,526$ 864,158$ 783,541$ 366,446$ 1,197,448$ 946,145$ 1,073,081$ 1,470,543$ 2,469,201$ ReservesOperating Reserve149,663$ 215,486$ 180,014$ 184,414$ 174,451$ 179,859$ 185,435$ 191,184$ 197,110$ Pay Period 27 Reserve6,855 6,855 6,855 0 979 1,959 2,938 3,917 4,896Total Reserves 156,518$ 222,341$ 186,869$ 184,414$ 175,430$ 181,818$ 188,373$ 195,101$ 202,006$ Ending Fund Balance After Reserves1,827,008$ 641,817$ 596,673$ 182,033$ 1,022,018$ 764,326$ 884,708$ 1,275,442$ 2,267,194$ City of Boulder 2024 Approved Budget Page 431 BOULDER JUNCTION ACCESS DISTRICT - TRAVEL DEMAND MANAGEMENT (BJAD-TDM) 2024 FUND FINANCIALS2022 2023202320242025 2026 2027 2028 2029Actual Adopted Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance587,601$ 1,127,606$ 1,127,606$ 1,233,915$ 1,440,477$ 1,643,506$ 1,795,719$ 1,946,702$ 2,096,580$ Sources of FundsProperty Tax681,054$ 473,631$ 473,631$ 546,510$ 535,984$ 495,765$ 505,743$ 515,921$ 526,304$ Specific Ownership & TobaccoTx17,509 15,090 15,090 17,860 18,128 18,400 18,676 18,956 19,240 Interest & Investment Earnings6,271 2,070 2,070 6,100 6,288 6,483 6,683 6,890 7,103 Other Revenues- - - - - - - - - Parking Revenue- - - - - - - - - Transfers In- 175,000 175,000 - - - - - - Total Sources of Funds704,835$ 665,791$ 665,791$ 570,470$ 560,400$ 520,648$ 531,102$ 541,767$ 552,646$ Operating Uses of FundsAdministration (Economically Vital)36,599$ 47,656$ 47,928$ 53,480$ 52,542$ 54,171$ 55,850$ 57,581$ 59,366$ Economic Vitality & District Management75,051 266,710 316,710 266,767 275,037 283,563 292,353 301,416 310,760 Parking & Access18,779 16,851 16,851 15,901 16,394 16,902 17,426 17,966 18,523 Cost Allocation & Transfers- 12,388 12,388 12,760 13,398 13,800 14,490 14,925 15,671 Capital Improvement Program34,401 3,230 165,606 15,000 - - - - - Total Uses of Funds164,830$ 346,835$ 559,483$ 363,908$ 357,371$ 368,436$ 380,119$ 391,889$ 404,321$ Ending Fund Balance Before Reserves 1,127,606$ 1,446,563$ 1,233,915$ 1,440,477$ 1,643,506$ 1,795,719$ 1,946,702$ 2,096,580$ 2,244,906$ ReservesOperating65,777$ 58,268$ 58,268$ 59,681$ 61,529$ 63,480$ 65,445$ 67,522$ 69,612$ Pay Period 27 Reserves 15 1,305 1,305 - 371 742 1,113 1,484 1,855 Sick/Vacation Accrual - - - - - - - - Total Reserves 65,792$ 59,573$ 59,573$ 59,681$ 61,900$ 64,222$ 66,558$ 69,006$ 71,467$ Ending Fund Balance After Reserves1,061,814$ 1,386,990$ 1,174,342$ 1,380,796$ 1,581,607$ 1,731,497$ 1,880,143$ 2,027,574$ 2,173,439$ 16.70% 65,777$ 65,777$ 58,268$ 59,681$ 61,529$ 63,480$ 65,445$ 67,522$ 69,612$ City of Boulder 2024 Approved Budget Page 432 BOULDER MUNICIPAL PROPERTY AUTHORITY FUND - 2024 FUND FINANCIAL (6700)202220232023202420252026202720282029ActualsAdoptedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance445,813$ 443,923$ 443,923$ 443,924$ 449,467$ 457,356$ 465,487$ 473,871$ 482,514$ Sources of FundsLeases, Rents, and Royalties5,212,873$ 5,215,036$ 5,215,036$ 4,621,305$ 4,623,993$ 4,622,067$ 4,622,693$ 4,620,743$ 4,623,142$ Interest Earnings2,842 6,000 6,000 11,542 13,889 14,132 14,384 14,643 14,910 Total Sources of Funds5,215,714$ 5,221,036$ 5,221,036$ 4,632,847$ 4,637,882$ 4,636,199$ 4,637,077$ 4,635,386$ 4,638,052$ Uses of FundsBMPA Debt Service - Principal3,325,329$ 3,427,998$ 3,427,998$ 2,937,935$ 3,028,188$ 3,118,799$ 3,214,782$ 3,311,150$ 3,417,915$ BMPA Debt Service - Interest1,887,544 1,787,037 1,787,037 1,683,370 1,595,804 1,503,268 1,407,911 1,309,592 1,205,227 Administrative Fee4,731 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 Total Uses of Funds 5,217,604$ 5,221,035$ 5,221,035$ 4,627,305$ 4,629,992$ 4,628,067$ 4,628,693$ 4,626,742$ 4,629,142$ Ending Fund Balance Before Reserves 443,923$ 443,924$ 443,924$ 449,467$ 457,356$ 465,487$ 473,871$ 482,514$ 491,424$ Ending Fund Balance After Reserves 443,923$ 443,924$ 443,924$ 449,467$ 457,356$ 465,487$ 473,871$ 482,514$ 491,424$ City of Boulder 2024 Approved Budget Page 433 CAPITAL DEVELOPMENT FUND - 2024 FUND FINANCIAL - (2100)202220232023202420252026202720282029Actuals Adopted Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance13,786,402$ 15,636,595$ 15,636,595$ 7,819,889$ 8,922,309$ 8,574,427$ 10,277,782$ 12,033,965$ 13,844,614$ Sources of FundsDevelopment & Impact Fees2,106,169$ 1,552,746$ 1,552,746$ 1,445,107$ 1,489,905$ 1,536,092$ 1,583,711$ 1,632,806$ 1,683,423$ Investment Earnings & Bonds187,483 179,454 179,454 179,454 185,017 190,753 196,666 202,763 209,048 Total Sources of Funds 2,293,651$ 1,732,200$ 1,732,200$ 1,624,561$ 1,674,922$ 1,726,845$ 1,780,377$ 1,835,569$ 1,892,472$ Uses of FundsCitywide Building and Site Projects285,000$ -$ -$ -$ -$ -$ -$ -$ -$ Transfers & Cost Allocation20,870 21,49621,49622,141 22,805 23,490 24,194 24,920 25,668 Capital Improvement Program137,588 1,250,000 9,527,410 500,000 2,000,000 - - - - Total Uses of Funds 443,458$ 1,271,496$ 9,548,906$ 522,141$ 2,022,805$ 23,490$ 24,194$ 24,920$ 25,668$ Ending Fund Balance Before Reserves 15,636,595$ 16,097,299$ 7,819,889$ 8,922,309$ 8,574,427$ 10,277,782$ 12,033,965$ 13,844,614$ 15,711,418$ Ending Fund Balance After Reserves 15,633,005$ 16,097,299$ 7,816,192$ 8,918,501$ 8,570,504$ 10,273,741$ 12,029,803$ 13,840,327$ 15,706,998$ City of Boulder 2024 Approved Budget Page 434 CLIMATE TAX FUND - 2024 FUND FINANCIAL (2400)202220232023202420252026202720282029ActualsApprovedRevisedApproved Projected Projected Projected Projected ProjectedBeginning Fund Balance2,972,038$ 1,417,784$ 3,324,691$ 4,006,404$ 2,144,436$ 1,465,490$ 1,325,440$ 1,334,854$ 1,497,320$ Sources of FundsClimate Tax1,822,822$ 450,000$ 6,500,000$ 6,701,500$ 6,902,545$ 7,109,621$ 7,322,910$ 7,542,597$ 7,768,875$ Disposable Bag Fee- - 245,077 183,808 183,808 183,808 183,808 183,808 183,808 Energy Impact Offset Fund355,322 350,000 350,000 350,000 300,000 275,000 150,000 150,000 150,000 Boulder County Sustainability Matching Grant7,500 - 150,000 211,774 211,774 211,774 211,774 211,774 211,774 Interest39,835 16,243 16,243 25,000 25,250 25,503 25,758 26,015 26,275 Transfers In- - 3,112,873 - - - - - - Total Sources of Funds2,225,479$ 816,243$ 10,374,193$ 7,472,082$ 7,623,377$ 7,805,706$ 7,894,250$ 8,114,194$ 8,340,732$ Uses of FundsAdministration166,256$ 125,350$ 631,200$ 632,495$ 638,820$ 645,208$ 651,660$ 658,177$ 664,759$ Circular Economy- - 356,692 95,000 115,627 116,783 117,951 119,130 120,322 Community Wildfire Resilience- - 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 1,500,000 Cross-Cutting Climate Programs- - 1,576,079 652,472 658,997 665,587 672,243 678,965 685,755 Energy Systems1,367,312 1,694,389 4,247,752 4,997,835 4,016,290 3,628,999 3,536,958 3,572,328 3,608,051 Nature-based Climate Solutions213,787 143,560 1,252,314 1,323,962 1,236,202 1,248,564 1,261,050 1,273,660 1,286,397 Transfers & Cost Allocation125,471 128,443 128,443 132,286 136,387 140,615 144,974 149,468 154,102 Total Uses of Funds1,872,826$ 2,091,742$ 9,692,480$ 9,334,050$ 8,302,323$ 7,945,756$ 7,884,835$ 7,951,728$ 8,019,384$ Ending Fund Balance Before Reserves3,324,691$ 142,285$ 4,006,404$ 2,144,436$ 1,465,490$ 1,325,440$ 1,334,854$ 1,497,320$ 1,818,668$ ReservesOperating Reserve-$ -$ 1,536,695$ 1,363,711$ 1,303,459$ 1,292,557$ 1,302,977$ 1,313,502$ 1,313,502$ Emergency Reserve50,000 50,000 - - - - - - - Pay Period 27 Reserve- 25,562 25,562 - 3,410 6,821 10,231 13,642 17,052 Total Reserves50,000$ 75,562$ 1,562,257$ 1,363,711$ 1,306,869$ 1,299,378$ 1,313,208$ 1,327,144$ 1,330,554$ Ending Fund Balance After Reserves3,274,691$ 66,723$ 2,444,147$ 780,725$ 158,622$ 26,062$ 21,646$ 170,176$ 488,114$ City of Boulder 2024 Approved Budget Page 435 COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND - 2024 FUND FINANCIAL (2910)202220232023202420252026202720282029ActualsApprovedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ -$ Sources of FundsGrant Revenues1,227,157$ 1,876,868$ 1,751,868$ 1,807,990$ 1,338,074$ 1,250,315$ 1,324,719$ 1,354,291$ 1,330,035$ Intergovernmental Revenues- - 125,000 25,000 - 93,000 24,000 - 30,000 Total Sources of Funds1,227,157$ 1,876,868$ 1,876,868$ 1,832,990$ 1,338,074$ 1,343,315$ 1,348,719$ 1,354,291$ 1,360,035$ Uses of FundsCommunity Investment1,083,442$ 1,702,614$ 1,714,153$ 1,668,994$ 1,172,714$ 1,176,549$ 1,180,504$ 1,184,580$ 1,188,784$ Family Services117,975 131,539 120,000 120,000 120,000 120,000 120,000 120,000 120,000 Transfers & Cost Allocation25,740 42,715 42,715 43,996 45,360 46,766 48,216 49,710 51,251 Total Uses of Funds1,227,157$ 1,876,868$ 1,876,868$ 1,832,990$ 1,338,074$ 1,343,315$ 1,348,719$ 1,354,291$ 1,360,035$ Ending Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ -$ City of Boulder 2024 Approved Budget Page 436 COMMUNITY HOUSING ASSISTANCE PROGRAM FUND - 2024 FUND FINANCIAL (1150)202220232023202420252026202720282029Actuals Approved Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance3,715,839$ 5,454,662$ 5,454,662$ 5,738,379$ 5,668,699$ 6,883,988$ 5,435,041$ 6,957,894$ 8,803,493$ Sources of FundsProperty Tax3,389,859$ 3,377,977$ 3,314,204$ 4,034,637$ 4,034,637$ 4,397,754$ 4,397,754$ 4,749,575$ 4,749,575$ Real Estate Sales517,206 2,000,000 2,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Interest & Investment Earnings59,020 28,000 28,000 58,000 58,000 58,000 58,000 58,000 58,000 Charges for Services7,262 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Total Sources of Funds 3,973,347$ 5,410,977$ 5,347,204$ 5,097,637$ 5,097,637$ 5,460,754$ 5,460,754$ 5,812,575$ 5,812,575$ Uses of FundsAffordable Housing Policy & Planning369,667$ 395,525$ 395,525$ 469,541$ 484,097$ 499,104$ 514,576$ 530,528$ 546,974$ Community Investments1,762,277 4,528,108 4,528,108 4,553,726 3,249,736 6,257,477 3,265,459 3,273,688 3,282,173 Transfers & Cost Allocation102,580 139,854 139,854 144,050 148,516 153,120 157,866 162,760 167,806 Total Uses of Funds 2,234,524$ 5,063,487$ 5,063,487$ 5,167,317$ 3,882,348$ 6,909,701$ 3,937,901$ 3,966,976$ 3,996,953$ Ending Fund Balance Before Reserves 5,454,662 5,802,152 5,738,379 5,668,699 6,883,988 5,435,041 6,957,894 8,803,493 10,619,115ReservesOperating Reserve96,525$ 89,408$ 124,366$ 141,705$ 146,098$ 150,627$ 155,297$ 160,111$ 165,074$ Housing Projects Reserve - - 1,280,000 4,500,000 5,000,000 4,000,000 4,000,000 - - Pay Period 27 Reserve15,49115,49126,73730,8724,4108,82113,23117,64122,051Total Reserves112,016$ 104,899$ 1,431,103$ 4,672,577$ 5,150,508$ 4,159,448$ 4,168,528$ 177,752$ 187,125$ Ending Fund Balance After Reserves 5,342,645$ 5,697,253$ 4,307,276$ 996,122$ 1,733,480$ 1,275,593$ 2,789,366$ 8,625,741$ 10,431,990$ City of Boulder 2024 Approved Budget Page 437 EVICTION PREVENTION AND RENTAL ASSISTANCE SERVICES FUND - 2024 FUND FINANCIAL (2610)202220232023202420252026202720282029ActualsApprovedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance718,097$ 610,667$ 610,667$ 581,246$ 670,420$ 1,093,582$ 1,507,110$ 1,910,706$ 2,304,062$ Sources of FundsLong-Term Rental Licensing Tax1,408,671$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ Total Sources of Funds1,408,671$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ Uses of FundsCommunity Mediation & Resolution1,113,220$ 952,910$ 1,102,910$ 968,457$ 974,731$ 981,199$ 987,868$ 994,744$ 1,001,832$ P&DS Business & Support Services59,547 83,178 83,178 99,037 102,107 105,272 108,536 111,901 115,369 Transfers & Cost Allocation343,333 343,333 343,333 343,333 - - - - - Total Uses of Funds1,516,100$ 1,379,421$ 1,529,421$ 1,410,826$ 1,076,838$ 1,086,472$ 1,096,404$ 1,106,644$ 1,117,202$ Ending Fund Balance Before Reserves610,667$ 731,246$ 581,246$ 670,420$ 1,093,582$ 1,507,110$ 1,910,706$ 2,304,062$ 2,686,860$ ReservesOperating Reserve34,699$ 44,926$ 44,926$ 50,337$ 51,898$ 53,506$ 55,165$ 56,875$ 58,638$ Total Reserves34,699$ 44,926$ 44,926$ 50,337$ 51,898$ 53,506$ 55,165$ 56,875$ 58,638$ Ending Fund Balance After Reserves575,968$ 686,321$ 536,321$ 620,083$ 1,041,685$ 1,453,604$ 1,855,541$ 2,247,187$ 2,628,222$ City of Boulder 2024 Approved Budget Page 438 HOME INVESTMENT PARTNERSHIP GRANT FUND - 2024 FUND FINANCIAL (2920)202220232023202420252026202720282029ActualsApprovedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ -$ Sources of FundsFederal Grant Revenues146,842$ 3,199,806$ 3,199,806$ 3,226,602$ 1,231,858$ 1,237,276$ 1,242,863$ 1,248,622$ 1,254,560$ Total Sources of Funds146,842$ 3,199,806$ 3,199,806$ 3,226,602$ 1,231,858$ 1,237,276$ 1,242,863$ 1,248,622$ 1,254,560$ Uses of FundsCommunity Investments136,006$ 3,159,481$ 3,159,481$ 3,185,067$ 1,189,035$ 1,193,126$ 1,197,344$ 1,201,692$ 1,206,176$ Transfers & Cost Allocation10,836 40,325 40,325 41,535 42,823 44,150 45,519 46,930 48,385 Total Uses of Funds146,842$ 3,199,806$ 3,199,806$ 3,226,602$ 1,231,858$ 1,237,276$ 1,242,863$ 1,248,622$ 1,254,560$ Ending Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ -$ City of Boulder 2024 Approved Budget Page 439 LOTTERY FUND - 2024 FUND FINANCIAL - (2110)202220232023202420252026202720282029ActualsAdoptedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance3,530,601$ 4,303,463$ 4,303,463$ 904,992$ 473,522$ 140,154$ 815,798$ 1,009,008$ 907,242$ Sources of FundsLottery Funds1,383,249$ 999,137$ 999,137$ 1,100,000$ 1,100,000$ 1,100,000$ 1,100,000$ 1,100,000$ 1,100,000$ Interest Income46,362 7,975 7,975 23,530 14,632 3,644 21,211 26,234 23,588 Total Sources of Funds1,429,611$ 1,007,112$ 1,007,112$ 1,123,530$ 1,114,632$ 1,103,644$ 1,121,211$ 1,126,234$ 1,123,588$ Uses of FundsCapital Projects - P&R400,663$ 428,000$ 1,102,473$ 1,555,000$ 1,448,000$ 428,000$ 928,000$ 1,228,000$ 828,000$ Tributary Greenways - Public Works151,067 2,227,536 Capital Projects - OSMP 256,086 428,000 1,075,574 Total Uses of Funds656,749$ 1,007,067$ 4,405,583$ 1,555,000$ 1,448,000$ 428,000$ 928,000$ 1,228,000$ 828,000$ Ending Fund Balance Before Reserves4,303,463$ 4,303,508$ 904,992$ 473,522$ 140,154$ 815,798$ 1,009,008$ 907,242$ 1,202,831$ Ending Fund Balance After Reserves4,303,463$ 4,303,508$ 904,992$ 473,522$ 140,154$ 815,798$ 1,009,008$ 907,242$ 1,202,831$ City of Boulder 2024 Approved Budget Page 440 OPEN SPACE AND MOUNTAIN PARKS FUND - 2024 FUND FINANCIAL - (2500)202220232023202420252026202720282029Actual Adopted Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance22,142,816$ 27,527,472$ 27,527,472$ 19,472,444$ 16,133,514$ 13,698,092$ 11,319,506$ 11,026,069$ 11,224,374$ Sources of FundsSales and Use Taxes33,394,129$ 34,198,442$ 34,226,507$ 35,017,575$ 36,108,679$ 37,041,955$ 37,959,542$ 38,902,108$ 39,874,105$ Leases, Rents and Royalties513,817 594,717 594,717 610,179 629,034 648,471 668,509 689,166 710,461 Interest & Investment Earnings455,795 475,512 475,512 477,186 491,931 507,132 522,802 538,957 555,610 Parking Revenue299,866 306,210 306,210 316,893 326,685 336,780 347,186 357,914 368,974 Other Revenues259,119 213,016 261,016 324,649 334,681 345,022 355,683 366,674 378,004 Intergovernmental Revenues246,357 245,384 245,384 245,384 245,384 245,384 245,384 245,384 245,384 Licenses, Permits & Fines53,638 54,983 54,983 64,751 66,752 68,814 70,941 73,133 75,393 Grant Revenues676,100 - 498,989 - - - - - - Intergovernmental Charges10,039 - - - - - - - - Total Sources of Funds35,908,860$ 36,088,264$ 36,663,318$ 37,056,617$ 38,203,146$ 39,193,558$ 40,170,048$ 41,173,336$ 42,207,931$ Operating Uses of FundsAdministration (Environmentally Sustainable)5,532,521$ 6,274,396$ 6,659,487$ 6,939,053$ 6,374,410$ 6,565,643$ 6,762,612$ 6,965,490$ 7,174,455$ OSMP Community & Partnerships5,837,407 5,806,533 5,873,457 6,510,691 6,706,012 6,907,192 6,778,718 6,982,080 7,191,542 Resources & Stewardship6,128,546 6,477,429 6,886,671 8,384,669 8,636,209 8,895,296 8,926,542 9,194,338 9,470,169 Trails & Facilities5,795,009 6,056,660 6,211,899 7,975,451 7,821,715 8,056,366 8,298,057 8,546,999 8,803,409 Debt Service1,733,780 1,733,430 1,733,430 1,139,200 1,143,400 1,142,263 1,145,269 1,142,269 1,141,369 Transfers & Cost Allocations2,051,446 2,722,788 2,722,788 2,793,274 2,877,072 2,963,384 3,052,286 3,143,854 3,238,170 Capital Improvement Program3,445,495 6,719,972 14,630,615 6,653,209 7,079,749 7,042,000 5,500,000 5,000,000 5,000,000 Total Uses of Funds 30,524,205$ 35,791,208$ 44,718,346$ 40,395,547$ 40,638,568$ 41,572,144$ 40,463,485$ 40,975,031$ 42,019,114$ Ending Fund Balance Before Reserves 27,527,472$ 27,824,528$ 19,472,444$ 16,133,514$ 13,698,092$ 11,319,506$ 11,026,069$ 11,224,374$ 11,413,191$ ReservesOSMP Contingency Reserve5,814,247$ 6,748,468$ 6,748,468$ 6,711,764$ 6,906,029$ 6,992,697$ 7,195,006$ 7,403,823$ 7,625,938$ OSMP Acquisition Reserve- - - 4,329,668 4,329,668 1,000,000 1,000,000 1,000,000 1,000,000 Pay Period 27 Reserve377,063 613,442 613,422 - 107,186 214,373 321,559 428,746 535,932 Sick/Vacation/Bonus Reserve44,891 64,077 64,077 65,999 67,979 70,019 72,119 74,283 76,511 Total Reserves 6,236,201$ 7,425,987$ 7,425,967$ 11,107,431$ 11,410,862$ 8,277,089$ 8,588,684$ 8,906,852$ 9,238,381$ Ending Fund Balance After Reserves 21,291,271$ 20,398,541$ 12,046,477$ 5,026,083$ 2,287,230$ 3,042,417$ 2,437,385$ 2,317,522$ 2,174,810$ City of Boulder 2024 Approved Budget Page 441 PLANNING & DEVELOPMENT SERVICES FUND - 2024 FUND FINANCIAL - (2120)202220232023202420252026202720282029ActualsAdoptedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance11,971,822$ 15,397,132$ 15,397,132$ 13,530,082$ 11,939,988$ 10,671,347$ 9,314,378$ 7,864,876$ 6,318,466$ Sources of FundsLicenses, Permits & Fines11,425,779$ 8,313,405$ 8,313,405$ 8,790,000$ 9,053,700$ 9,325,311$ 9,605,070$ 9,893,222$ 10,190,019$ Development & Impact Fees909,393910,000910,000910,000937,300 965,419 994,382 1,024,213 1,054,939 Investment Earnings & Bonds184,817129,427129,427355,791368,946 329,745 287,814 243,025 195,241 Intergovernmental Revenues1,500- - - - - - - - Charges for Services1,339- - - - - - - - Other Revenues40- - - - - - - - Transfers In3,227,2383,229,7923,229,7923,418,2713,520,819 3,626,444 3,735,237 3,847,294 3,962,713 Total Sources of Funds15,750,106$ 12,582,624$ 12,582,624$ 13,474,062$ 13,880,765$ 14,246,918$ 14,622,503$ 15,007,754$ 15,402,912$ Uses of FundsAdministration596,578$ 959,452$ 974,862$ 1,331,200$ 1,004,461$ 1,034,595$ 1,065,633$ 1,097,602$ 1,130,530$ Building Services1,414,9951,796,8171,796,8172,049,5172,111,003 2,174,333 2,239,563 2,306,749 2,375,952 Code Compliance430,674590,634590,634610,507628,822 647,687 667,117 687,131 707,745 Comprehensive Planning672,826838,534849,765846,384871,776 897,929 924,867 952,613 981,191 Development Review1,575,4891,878,7082,004,1221,799,7041,853,695 1,909,306 1,966,585 2,025,583 2,086,350 Engineering Review1,618,2272,082,4802,095,6652,086,6362,149,235 2,213,712 2,280,123 2,348,527 2,418,983 P&DS Business & Support Services2,006,4722,366,9522,366,9522,474,1642,548,389 2,624,841 2,703,586 2,784,693 2,868,234 P&DS Information Resources1,826,5401,851,3511,872,0431,891,4161,948,158 2,006,603 2,066,801 2,128,805 2,192,670 Transfers & Cost Allocation2,182,9951,898,8131,898,8141,974,6282,033,867 2,094,883 2,157,729 2,222,461 2,289,135 Total Uses of Funds12,324,796$ 14,263,741$ 14,449,674$ 15,064,156$ 15,149,406$ 15,603,888$ 16,072,005$ 16,554,165$ 17,050,790$ Ending Fund Balance Before Reserves15,397,132$ 13,716,015$ 13,530,082$ 11,939,988$ 10,671,347$ 9,314,378$ 7,864,876$ 6,318,466$ 4,670,588$ ReservesOperating Reserve2,464,959$ 2,852,748$ 2,889,935$ 3,012,831$ 3,029,881$ 3,120,778$ 3,214,401$ 3,310,833$ 3,410,158$ State Historic Tax Credit Fund13,54010,32010,32010,32010,32010,32010,32010,32010,320Pay Period 27 Reserve296,913315,941315,941050,856101,713152,569203,426254,282Sick/Vacation Reserve70,47680,87780,87783,30385,80288,37691,02893,75896,571Total Reserves2,845,888$ 3,259,886$ 3,297,073$ 3,106,454$ 3,176,859$ 3,321,187$ 3,468,318$ 3,618,337$ 3,771,331$ Ending Fund Balance After Reserves12,551,244$ 10,456,129$ 10,233,010$ 8,833,534$ 7,494,488$ 5,993,191$ 4,396,558$ 2,700,129$ 899,257$ City of Boulder 2024 Approved Budget Page 442 RECREATION ACTIVITY FUND - 2024 FUND FINANCIAL - (2300)202220232023202420252026202720282029ActualsAdoptedRevisedApproved ProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance2,532,469$ 3,360,612$ 3,360,612$ 2,110,582$ 2,323,293$ 2,158,664$ 2,148,551$ 2,241,764$ 2,404,230$ Sources of FundsCharges for Services6,289,052$ 7,382,129$ 7,657,787$ 7,498,631$ 7,738,587$ 7,986,222$ 8,241,781$ 8,497,276$ 8,760,692$ Leases, Rents & Royalties1,850,936 1,894,163 1,894,163 2,171,863 2,243,534 2,313,084 2,384,790 2,458,718 2,534,938 Other Revenues391,047 96,081 296,081 205,081 225,589 226,717 227,851 228,990 230,135 Misc. Sales of Materials & Goods180,318 180,192 180,192 246,567 254,211 262,091 270,216 353,983 357,523 Investment Earnings & Bonds32,975 - - - - - - - - Transfers In General Fund Subsidy2,345,954 2,107,713 1,607,713 1,607,713 1,657,552 1,708,936 1,761,913 1,816,533 1,872,845 Transfer Transportation Fund13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 Transfers In .25 Cent Sales Tax Fund (Ongoing)1,231,984 1,270,176 1,309,551 1,350,147 1,392,002 1,435,154 Transfers In .25 Cent Sales Tax Fund (Conditional)311,000 311,000 1,984,715 850,000 800,000 700,000 500,000 500,000 Implementation of Fee Policy/Business Plans- - - - 500,000 750,000 1,000,000 1,250,000 1,250,000 Total Sources of Funds11,103,282$ 11,984,278$ 11,959,936$ 14,959,554$ 14,752,649$ 15,369,601$ 15,949,698$ 16,510,501$ 16,954,286$ Uses of FundsCommunity Building & Partnerships625,985$ 848,342$ 848,342$ 880,507$ 907,803$ 935,945$ 964,959$ 994,873$ 1,025,714$ Recreation & Park Operations9,649,154 11,094,988 12,361,624 13,866,336 14,009,475 14,443,769 14,891,526 15,353,163 15,829,111 Total Uses of Funds10,275,139$ 11,943,330$ 13,209,966$ 14,746,843$ 14,917,278$ 15,379,714$ 15,856,485$ 16,348,036$ 16,854,825$ Ending Fund Balance Before Reserves3,360,612$ 3,401,560$ 2,110,582$ 2,323,293$ 2,158,664$ 2,148,551$ 2,241,764$ 2,404,230$ 2,503,691$ ReservesOperating Reserve719,260$ 1,194,333$ 1,320,997$ 2,212,026$ 2,088,419$ 2,153,160$ 2,219,908$ 2,288,725$ 2,359,676$ Pay Period 27 Reserve278,096278,096278,09639,72879,456119,184158,912198,640Sick/Vacation Reserve51,84553,63351,05352,58454,16255,78757,46059,18460,690Total Reserves1,049,201$ 1,526,062$ 1,650,146$ 2,264,610$ 2,182,309$ 2,288,403$ 2,396,552$ 2,506,821$ 2,619,006$ Ending Fund Balance After Reserves2,311,411$ 1,875,498$ 460,437$ 58,683$ (23,645)$ (139,851)$ (154,788)$ (102,592)$ (115,315)$ City of Boulder 2024 Approved Budget Page 443 SUGAR SWEETENED BEVERAGE DISTRIBUTION TAX FUND - 2024 FUND FINANCIAL (2600)202220232023202420252026202720282029ActualsApprovedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance1,739,246$ 2,402,436$ 2,402,436$ 2,420,628$ 2,270,654$ 2,110,547$ 1,939,992$ 1,758,666$ 1,566,235$ Sources of FundsSugar Sweetened Beverage Distribution Tax4,312,158$ 3,800,000$ 4,200,000$ 4,200,000$ 4,200,000$ 4,200,000$ 4,200,000$ 4,200,000$ 4,200,000$ Interest & Investment Earnings20,225 - 10,000 20,000 20,000 20,000 20,000 20,000 20,000 Total Sources of Funds4,332,383$ 3,800,000$ 4,210,000$ 4,220,000$ 4,220,000$ 4,220,000$ 4,220,000$ 4,220,000$ 4,220,000$ Uses of FundsCommunity Investments3,610,056$ 3,741,049$ 4,006,049$ 4,173,064$ 4,177,093$ 4,181,247$ 4,185,530$ 4,189,945$ 4,194,498$ Taxpayer Services & Compliance40,705 63,472 63,472 70,954 73,154 75,421 77,759 80,170 82,655 Transfers & Cost Allocation18,431 122,287 122,287 125,956 129,861 133,886 138,037 142,316 146,728 Total Uses of Funds3,669,193$ 3,926,808$ 4,191,808$ 4,369,974$ 4,380,107$ 4,390,555$ 4,401,326$ 4,412,431$ 4,423,880$ Ending Fund Balance Before Reserves2,402,436$ 2,275,628$ 2,420,628$ 2,270,654$ 2,110,547$ 1,939,992$ 1,758,666$ 1,566,235$ 1,362,355$ ReservesOperating Reserve19,383$ 49,854$ 49,854$ 54,589$ 56,281$ 58,026$ 59,825$ 61,679$ 63,591$ Pay Period 27 Reserve- 2,7963,8314,8666951,3902,0862,7813,476Total Reserves19,383$ 52,650$ 53,685$ 59,455$ 56,976$ 59,416$ 61,911$ 64,460$ 67,067$ Ending Fund Balance After Reserves2,383,053$ 2,222,978$ 2,366,943$ 2,211,199$ 2,053,570$ 1,880,576$ 1,696,755$ 1,501,775$ 1,295,287$ City of Boulder 2024 Approved Budget Page 444 FOREST GLEN TRANSIT PASS GID - 2024 FUND FINANCIAL - (2820)202220232023202420252026202720282029ActualsAdoptedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance40,869$ 55,228$ 55,228$ 56,847$ 58,453$ 56,273$ 53,428$ 49,896$ 45,655$ Sources of FundsProperty Tax15,521$ 15,661$ 15,661$ 15,661$ 15,661$ 15,661$ 15,661$ 15,661$ 15,661$ Specific Ownership & Tobacco Tax704 435 435 435 440 445 450 454 459 Interest & Investment Earnings436 38 38 38 38 39 39 40 40 Transfers In5,092 5,092 5,092 5,092 5,148 5,205 5,262 5,320 5,378 Total Sources of Funds21,753$ 21,226$ 21,226$ 21,226$ 21,287$ 21,349$ 21,412$ 21,475$ 21,539$ Uses of FundsTransportation Planning7,107$ 19,167$ 19,167$ 19,167$ 23,000$ 23,713$ 24,449$ 25,206$ 25,988$ Transfers & Cost Allocation287 440 440 453 467 481 495 510 525 Total Uses of Funds7,394$ 19,607$ 19,607$ 19,620$ 23,467$ 24,194$ 24,944$ 25,716$ 26,513$ Ending Fund Balance Before Reserves55,228$ 56,847$ 56,847$ 58,453$ 56,273$ 53,428$ 49,896$ 45,655$ 40,681$ ReservesOperating Reserve3,274$ 3,274$ 3,277$ 3,919$ 4,040$ 4,166$ 4,295$ 4,428$ 4,565$ Total Reserves3,274$ 3,274$ 3,277$ 3,919$ 4,040$ 4,166$ 4,295$ 4,428$ 4,565$ Ending Fund Balance After Reserves51,953$ 53,572$ 53,570$ 54,534$ 52,232$ 49,262$ 45,601$ 41,227$ 36,116$ City of Boulder 2024 Approved Budget Page 445 TRANSPORTATION DEVELOPMENT FUND - 2024 FUND FINANCIAL - (2810)202220232023202420252026202720282029ActualsAdoptedRevisedApproved ProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance7,214,712$ 8,194,632$ 8,194,632$ 4,711,928$ 4,895,027$ 5,162,532$ 5,446,600$ 5,547,779$ 5,860,453$ Sources of FundsDevelopment & Impact Fees1,040,166$ 989,391$ 989,391$ 989,391$ 1,000,274$ 1,011,277$ 1,022,401$ 1,033,648$ 1,045,018$ Interest & Investment Earnings90,038 21,473 21,473 125,110 151,256 159,522 168,300 171,426 181,088 Other Revenues5,000 5,000 5,000 5,055 5,111 5,167 5,224 5,281 Intergovernmental Revenues- 4,700,000 4,700,000 - - - - - - Total Sources of Funds1,130,204$ 5,715,864$ 5,715,864$ 1,119,501$ 1,156,586$ 1,175,910$ 1,195,868$ 1,210,298$ 1,231,387$ Uses of FundsCIP Management -$ 25,000$ 25,000$ 25,000$ 25,775$ 26,574$ 27,398$ 28,247$ 29,123$ Transportation Operations49,274 50,000 51,714 50,000 51,550 53,148 54,796 56,494 58,246 Transfers & Cost Allocation18,289 11,070 11,070 11,402 11,755 12,120 12,496 12,883 13,282 Capital Improvement Program82,721 2,954,000 9,110,784 850,000 800,000 800,000 1,000,000 800,000 800,000 Total Uses of Funds150,284$ 3,040,070$ 9,198,568$ 936,402$ 889,080$ 891,842$ 1,094,689$ 897,624$ 900,651$ Ending Fund Balance Before Reserves8,194,632$ 10,870,426$ 4,711,928$ 4,895,027$ 5,162,532$ 5,446,600$ 5,547,779$ 5,860,453$ 6,191,189$ ReservesOperating Reserve14,374$ 14,660$ 14,429$ 14,876$ 15,338$ 15,813$ 16,303$ 16,809$ 17,330$ Total Reserves14,374$ 14,660$ 14,429$ 14,876$ 15,338$ 15,813$ 16,303$ 16,809$ 17,330$ Ending Fund Balance After Reserves8,180,258$ 10,855,766$ 4,697,499$ 4,880,151$ 5,147,195$ 5,430,787$ 5,531,476$ 5,843,644$ 6,173,859$ City of Boulder 2024 Approved Budget Page 446 TRANSPORTATION FUND - 2024 FUND FINANCIAL - (2800)202220232023202420252026202720282029ActualsAdoptedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance25,943,952$ 30,796,849$ 30,796,849$ 22,520,142$ 14,200,280$ 13,556,254$ 13,700,540$ 15,213,724$ 16,138,958$ Sources of FundsSales and Use Tax32,522,574$ 33,310,171$ 33,337,507$ 34,108,028$ 35,170,791$ 36,079,827$ 36,973,581$ 37,891,664$ 38,838,414$ Intergovernmental Revenues9,597,635 15,234,997 15,234,997 9,234,997 15,276,720 5,318,902 8,361,548 5,404,663 5,448,252 Interest & Investment Earnings530,209 132,946 132,946 584,813 438,789 418,888 423,347 470,104 498,694 Other Revenues1,263,760 310,000 310,000 210,000 212,310 214,645 217,007 219,394 221,807 Leases, Rents & Royalties66,000 75,000 75,000 75,000 75,825 76,659 77,502 78,355 79,217 Grant Revenues374,393 - - - - - - - - Miscellaneous Sales of Materials & Goods8,393 - - - - - - - - Transfers In40,749 841,669 841,669 1,039,642 1,051,078 1,062,640 1,074,329 1,086,147 1,098,094 Total Sources of Funds44,403,712$ 49,904,783$ 49,932,119$ 45,252,480$ 52,225,513$ 43,171,562$ 47,127,313$ 45,150,326$ 46,184,478$ Uses of FundsAdministration1,563,220$ 3,184,666$ 3,212,240$ 4,265,850$ 3,972,288$ 4,095,429$ 4,222,388$ 4,353,282$ 4,488,233$ CIP Management604,094 912,190 980,975 696,848 718,450 740,722 763,685 787,359 811,767 Transportation Maintenance5,800,585 6,250,585 7,086,031 7,598,245 7,400,771 7,630,194 7,866,731 8,110,599 8,362,028 Transportation Operations4,871,628 5,836,290 6,080,409 6,181,425 6,373,049 6,570,614 6,774,303 6,984,306 7,200,820 Transportation Planning5,307,830 6,023,056 6,522,185 6,961,907 7,177,726 7,400,236 7,629,643 7,866,162 8,110,013 Transfers & Cost Allocation2,097,243 2,450,390 2,450,390 2,533,508 2,612,047 2,693,020 2,776,504 2,862,575 2,951,315 Capital Improvement Program19,306,215 19,726,405 31,876,596 25,334,559 24,615,207 13,897,060 15,580,878 13,260,808 13,425,532 Total Uses of Funds 39,550,815$ 44,383,582$ 58,208,826$ 53,572,342$ 52,869,538$ 43,027,276$ 45,614,130$ 44,225,091$ 45,349,708$ Ending Fund Balance Before Reserves 30,796,849$ 36,318,050$ 22,520,142$ 14,200,280$ 13,556,254$ 13,700,540$ 15,213,724$ 16,138,958$ 16,973,728$ ReservesOperating Reserve4,117,749$ 4,397,482$ 4,715,710$ 4,718,473$ 4,864,746$ 5,015,553$ 5,171,035$ 5,331,337$ 5,496,609$ Pay Period 27 Reserve 290,761 313,170 313,170 0 47,383 94,767 142,150 189,534 236,917Sick/Vacation Reserve 85,492 84,618 84,618 87,156 89,771 92,464 95,238 98,095 101,038Total Reserves4,494,002$ 4,795,270$ 5,113,498$ 4,805,629$ 5,001,900$ 5,202,784$ 5,408,423$ 5,618,966$ 5,834,564$ Ending Fund Balance After Reserves 26,302,848$ 31,522,780$ 17,406,644$ 9,394,651$ 8,554,354$ 8,497,756$ 9,805,300$ 10,519,992$ 11,139,165$ City of Boulder 2024 Approved Budget Page 447 BOULDER JUNCTION CAPITAL IMPROVEMENT FUND - 2024 FUND FINANCIAL - (3500)202220232023202420252026202720282029ActualsAdoptedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance7,928,672$ 6,095,215$ 6,095,215$ 6,410,389$ 5,072,060$ 5,227,581$ 5,891,745$ 6,580,311$ 7,294,075$ Sources of FundsDevelopment & Impact Fees502,695$ 345,000$ 345,000$ 345,000$ 348,795$ 352,632$ 356,511$ 360,432$ 364,397$ Interest & Investment Earnings99,266 71,798 71,798 166,670 156,727 161,532 182,055 203,332 225,387 Sales and Use Tax15,732 - - - - - - - - Transfers In133,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 150,000 Total Sources of Funds750,693$ 566,798$ 566,798$ 661,670$ 655,522$ 664,164$ 688,566$ 713,764$ 739,784$ Uses of FundsCapital Improvement Program2,584,150$ 250,000$ 251,624$ 2,000,000$ 500,000$ -$ -$ -$ -$ Total Uses of Funds2,584,150$ 250,000$ 251,624$ 2,000,000$ 500,000$ -$ -$ -$ -$ Ending Fund Balance Before Reserves6,095,215$ 6,412,013$ 6,410,389$ 5,072,060$ 5,227,581$ 5,891,745$ 6,580,311$ 7,294,075$ 8,033,859$ ReservesPay Period 27 Reserve3,031$ 3,031$ 3,031$ -$ 433$ 866$ 1,299$ 1,732$ 2,165$ Total Reserves3,031$ 3,031$ 3,031$ -$ 433$ 866$ 1,299$ 1,732$ 2,165$ Ending Fund Balance After Reserves 6,092,184$ 6,408,982$ 6,407,358$ 5,072,060$ 5,227,148$ 5,890,879$ 6,579,012$ 7,292,343$ 8,031,694$ City of Boulder 2024 Approved Budget Page 448 202220232023202420252026202720282029ActualsApprovedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance22,445,542$ 17,078,473$ 28,757,182$ 149,146$ 1,095,864$ 7,037,859$ 16,950,170$ 10,439,566$ 16,252,128$ Sources of FundsSales and Use Tax (CCRS 2021) 13,010,659$ 13,324,068$ 13,335,003$ 13,643,211$ 14,068,316$ 14,431,931$ 14,789,432$ 15,156,665$ 15,535,366$ Interest & Investment Earnings 321,882 181,216 322,848 323,816 324,788 325,762 326,739 327,719 328,703 Debt Proceeds (CCRS)- 7,500,000 - - - 62,000,000 - - - Total Sources of Funds 13,332,541$ 21,005,284$ 13,657,851$ 13,967,027$ 14,393,104$ 76,757,693$ 15,116,172$ 15,484,384$ 15,864,069$ Uses of FundsCCS1 (2014)-$ -$ 212,157$ -$ -$ -$ -$ -$ -$ CCS2 (2017)6,620,900$ -$ 10,819,371$ -$ 1,000,000$ -$ -$ CCRS (2021)400,000$ 30,561,247$ 31,234,358$ 13,020,310$ 8,451,108$ 65,845,382$ 21,626,776$ 9,671,823$ 29,078,321$ Fire Station #3- 14,500,000 14,477,795 - - - - - - Constituent Relationship Management Software - IT- - - - - - - - - Constituent Relationship Management Software - IT - Capital Carryover- - 450,000 - - - - - - Enterprise Data Warehouse Platform - IT 400,000 250,000 250,000 - - - - - - Enterprise Data Warehouse Platform - IT - Capital Carryover- - 250,000 - - - - - - 30th Street Multimodal Project - Transportation- 1,000,000 1,000,000 - - - - - - 30th Street Multimodal Project - Transportation - Capital Carryover- - 300,000 - - - - - - 28th Street Multimodal Project - Transportation- 276,000 276,000 - - - - - - 28th Street Multimodal Project - Transportation - Capital Carryover- - 250,000 - - - - - - Boulder Creek Improvements - Parks & Recreation - 450,000 450,000 - - - - - - Civic Area Phase II- 500,000 500,000 500,000 2,000,000 10,000,000 5,500,000 Pearl Street Mall Refresh - - - - 150,000 1,000,000 - - - Public Art 1%- 119,917 120,015 122,789 126,615 129,887 133,105 136,410 139,818 Pavement Management Program Support- 750,000 750,000 - - - - - - Central Avenue Bridge Replacement- 300,000 300,000 700,000 4,000,000 1,000,000 - - - Traffic Signal Upgrades- 210,000 210,000 210,000 140,000 140,000 140,000 140,000 - EBCC Retrofit and Renovations - 1,500,000 1,500,000 4,000,000 - 40,000,000 - - 7,500,000 Mass Alert System Replacement- 100,000 100,000 - - - - - - Streetlight Acquisition- 7,000,000 7,000,000 - - - - - - Community Non-Profit Grants- 2,650,626 2,650,626 1,364,321 1,406,832 1,443,193 1,478,943 1,515,667 1,553,537 Fire Station #2- - - 6,000,000 500,000 12,000,000 - Fire Station #4- - - - 6,500,000 12,000,000 Violet Park - Transportation- - - - - - - Project Management Support- 148,047 388,265 111,542 116,004 120,644 125,470 130,488 135,708 Transfers - 11,658 11,658 11,658 11,658 11,658 11,658 11,658 11,658 Pay Period 27- - - - - - - - - Debt Service- 795,000 - - 7,737,600 7,737,600 7,737,600 Total Uses of Funds 7,020,900$ 30,561,248$ 42,265,887$ 13,020,310$ 8,451,108$ 66,845,382$ 21,626,776$ 9,671,823$ 29,078,321$ Ending Fund Balance Before Reserves28,757,182$ 7,522,509$ 149,146$ 1,095,864$ 7,037,859$ 16,950,170$ 10,439,566$ 16,252,128$ 3,037,876$ ReservesAdministrative Contingency 500,000$ 500,000$ -$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ Community Non-Profit Grant Reserves 1,318,219 - - - - - - - - Pay Period 272,788 4,253 - - - - - - - Total Reserves1,821,007$ 504,253$ -$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ Ending Fund Balance After Reserves26,936,176$ 7,018,256$ 149,146$ 595,864$ 6,537,859$ 16,450,170$ 9,939,566$ 15,752,128$ 2,537,876$ Note:Temporary tax ends December 31, 2036CAPITAL IMPROVEMENT - COMMUNITY, CULTURE, RESILIENCE & SAFETY TAX - 2024 FUND FINANCIAL (3700)City of Boulder 2024 Approved Budget Page 449 GOVERNMENTAL CAPITAL FUND - 2024 FUND FINANCIAL (1300) 2022 2023 2023 2024 2025 2026 2027 2028 2029 Actuals Approved Revised Approved Projected Projected Projected Projected Projected Beginning Fund Balance 38,516,832$ 8,432,459$ 37,710,799$ 12,248,990$ 4,337,374$ 8,292,310$ 12,288,373$ 16,334,436$ 20,830,499$ Sources of Funds Interest & Investment Earnings 49,572$ -$ -$ -$ -$ -$ -$ -$ -$ Leases, Rents, and Royalties - - - - - - - - - Transfers In 12,323,319 8,152,973 18,777,973 19,959,687 158,657,179 8,398,306 8,398,306 8,398,306 8,398,306 Total Sources of Funds 12,372,891$ 8,152,973$ 18,777,973$ 19,959,687$ 158,657,179$ 8,398,306$ 8,398,306$ 8,398,306$ 8,398,306$ Uses of Funds Innovation and Technology Capital Projects 8,130,011$ 5,870,000$ 15,677,459$ -$ 300,000$ -$ -$ -$ -$ Citywide Capital Projects 1,400 - 1,097,380 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Community Vitality Capital Projects 33,692 402,520 437,708 - - - - - - Police Capital Projects 119,240 69,060 93,684 69,060 - - - - - Facilities & Fleet Capital Projects 3,929,737 6,432,714 16,436,546 20,237,714 151,837,714 1,837,714 1,837,714 1,837,714 1,837,714 HHS Capital Projects - - - 5,000,000 - - - - - Parks & Recreation Capital Projects - 1,250,000 1,250,000 - - - - - - Library Capital Projects 11,881 - 2,995,177 - - - - - - Fire-Rescue Capital Projects 952,962 855,426 6,251,829 1,564,529 1,564,529 1,564,529 1,514,529 1,064,529 1,064,529 Total Uses of Funds 13,178,923$ 14,879,720$ 44,239,782$ 27,871,303$ 154,702,243$ 4,402,243$ 4,352,243$ 3,902,243$ 3,902,243$ Ending Fund Balance Before Reserves 37,710,799$ 1,705,712$ 12,248,990$ 4,337,374$ 8,292,310$ 12,288,373$ 16,334,436$ 20,830,499$ 25,326,562$ Reserves Capital Reserve 5,310,223$ 688,323$ 11,313,323$ 2,253,259$ 3,518,195$ 5,083,131$ 6,648,067$ 8,213,003$ 9,777,939$ Total Reserves 5,310,223$ 688,323$ 11,313,323$ 2,253,259$ 3,518,195$ 5,083,131$ 6,648,067$ 8,213,003$ 9,777,939$ Ending Fund Balance After Reserves 32,400,576$ 1,017,389$ 935,667$ 2,084,115$ 4,774,115$ 7,205,242$ 9,686,369$ 12,617,496$ 15,548,623$ City of Boulder 2024 Approved Budget Page 450 PERMANENT PARK & RECREATION FUND - 2024 FUND FINANCIAL - (3300)202220232023202420252026202720282029ActualsAdoptedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance4,809,142$ 6,563,851$ 6,563,851$ 1,156,148$ 736,504$ 2,165,709$ 1,403,363$ 1,655,995$ 1,837,377$ Sources of FundsProperty Tax3,815,927$ 3,800,225$ 3,728,480$ 4,538,966$ 4,538,966$ 4,947,473$ 4,947,473$ 5,343,271$ 5,343,271$ Investment Earnings & Bonds70,347 55,000 55,000 55,000 56,271 57,570 58,900 60,261 61,653 Other Revenues39,000 - 28,496 Leases, Rents & Royalties19,300 - - - - - - - Total Sources of Funds3,944,574$ 3,855,225$ 3,811,976$ 4,593,966$ 4,595,237$ 5,005,043$ 5,006,373$ 5,403,532$ 5,404,924$ Uses of FundsPlanning & Ecological Services 1,324,687$ 1,319,779$ 1,349,505$ 1,815,798$ 1,872,088$ 1,930,122$ 1,989,956$ 2,051,645$ 2,115,246$ Transfers & Cost Allocation123,480 192,050 192,050 197,812 203,944 210,266 216,785 223,505 230,434 Capital Improvement Program741,698 2,354,000 7,678,124 3,000,000 1,090,000 3,627,000 2,547,000 2,947,000 2,997,000 Total Uses of Funds2,189,865$ 3,865,829$ 9,219,679$ 5,013,610$ 3,166,032$ 5,767,389$ 4,753,741$ 5,222,150$ 5,342,680$ Ending Fund Balance Before Reserves6,563,851$ 6,553,247$ 1,156,148$ 736,504$ 2,165,709$ 1,403,363$ 1,655,995$ 1,837,377$ 1,899,621$ ReservesOperating Reserve-$ 220,403$ 225,367$ 303,238$ 312,639$ 322,330$ 332,323$ 342,625$ 353,246$ Pay Period 27 Reserve29,85334,77940,7346,67013,34020,01026,68033,349Sick/Vacation Reserve10,6468,9023,1623,2573,3543,4553,5593,6653,775Total Reserves40,499$ 264,084$ 269,263$ 306,495$ 322,663$ 339,125$ 355,892$ 372,970$ 390,370$ Ending Fund Balance After Reserves6,523,352$ 6,289,163$ 886,885$ 430,009$ 1,843,046$ 1,064,238$ 1,300,104$ 1,464,408$ 1,509,251$ City of Boulder 2024 Approved Budget Page 451 BOULDER JUNCTION ACCESS DISTRICT (BJAD) - PARKING - 2024 FUND FINANCIAL - (6800)202220232023202420252026202720282029ActualAdopted Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance 1,739,606$ 1,997,943$ 1,997,943$ 1,613,989$ 1,696,249$ 2,041,757$ 2,392,811$ 2,748,036$ 3,108,841$ Sources of FundsProperty Tax422,661$ 487,345$ 487,345$ 433,680$ 446,790$ 455,772$ 464,934$ 474,279$ 483,812$ Parking Revenue162,665 106,925 106,925 173,510 174,674 176,992 178,179 180,544 181,754 Specific Ownership & Tobacco Tax19,061 15,362 15,362 19,060 19,346 19,636 19,931 20,230 20,533 Interest & Investment Earnings5,596 196 196 5,120 5,278 5,441 5,609 5,783 5,961 Other Revenues20,316 25 25 - - - - - - Total Sources of Funds630,298$ 609,854$ 609,854$ 631,371$ 646,088$ 657,841$ 668,652$ 680,835$ 692,061$ Uses of FundsAdministration (Economically Vital)109,072$ 126,807$ 127,079$ 125,223$ 126,472$ 130,393$ 134,435$ 138,602$ 142,899$ Economic Vitality & District Management590 3,770 3,770 3,822 3,940 4,063 4,189 4,318 4,452 Parking & Access33,149 52,731 52,731 56,693 58,450 60,262 62,131 64,057 66,042 Transfers & Cost Allocation228,009 485,835 485,835 248,374 11,718 12,070 12,673 13,053 13,706 Capital Improvement Program1,140 106,460 324,393 115,000 100,000 100,000 100,000 100,000 100,000 Total Uses of Funds371,961$ 775,602$ 993,807$ 549,111$ 300,581$ 306,787$ 313,427$ 320,030$ 327,099$ Ending Fund Balance Before Reserves 1,997,943$ 1,832,194$ 1,613,989$ 1,696,249$ 2,041,757$ 2,392,811$ 2,748,036$ 3,108,841$ 3,473,803$ ReservesOperating111,792$ 72,497$ 72,497$ 33,497$ 34,533$ 35,642$ 36,745$ 37,926$ 39,099$ Pay Period 2715 1,803 1,803 - 376 752 1,128 1,504 1,881$ Total Reserves111,807$ 74,300$ 74,300$ 33,497$ 34,909$ 36,394$ 37,873$ 39,430$ 40,980$ Ending Fund Balance After Reserves 1,886,136$ 1,757,894$ 1,539,689$ 1,662,752$ 2,006,847$ 2,356,416$ 2,710,163$ 3,069,411$ 3,432,823$ City of Boulder 2024 Approved Budget Page 452 CENTRAL AREA GENERAL IMPROVEMENT DISTRICT (CAGID) - 2024 FUND FINANCIAL - (6400)202220232023202420252026202720282029ActualAdoptedRevisedApproved Projected Projected Projected Projected ProjectedBeginning Fund Balance17,357,776$ 20,781,431$ 20,781,431$ 18,663,202$ 16,361,239$ 17,095,369$ 16,345,574$ 17,454,619$ 18,746,915$ Sources of FundsParking Revenue6,055,246$ 6,340,244$ 6,340,244$ 6,062,160$ 6,100,011$ 6,220,984$ 6,256,884$ 6,380,980$ 6,418,317$ Property Tax1,381,857 1,448,932 1,448,932 1,440,980 1,484,566 1,514,427 1,544,886 1,575,957 1,607,652 Leases, Rents and Royalties482,540 496,000 496,000 497,010 511,920 527,278 543,096 559,389 576,171 Interest & Investment Earnings221,112 229,851 229,851 226,811 233,760 240,924 248,309 255,923 263,771 Specific Ownership & TobaccoTx62,894 77,639 77,639 64,150 65,112 66,089 67,080 68,086 69,108 Other Revenues64,588 50,000 50,000 64,590 64,590 64,590 64,590 64,590 64,590 Transfers In968,819 968,819 968,819 968,819 968,819 968,819 968,819 968,819 968,819 Total Sources of Funds9,237,055$ 9,611,485$ 9,611,485$ 9,324,520$ 9,428,779$ 9,603,110$ 9,693,665$ 9,873,745$ 9,968,428$ Uses of FundsAdministration (Economically Vital)1,178,849$ 1,479,670$ 1,488,344$ 1,657,043$ 1,640,224$ 1,691,071$ 1,743,494$ 1,797,543$ 1,853,267$ Economic Vitality & District Management1,077,928 2,021,346 2,242,021 2,372,322 2,339,671 2,412,201 2,486,979 2,564,075 2,643,562 Parking & Access1,607,075 1,945,662 1,975,242 1,880,036 1,938,317 1,998,405 2,060,355 2,124,227 2,190,078 Debt Service829,682 844,600 844,600 - - - - - - Cost Allocation & Transfers324,155 420,471 420,471 787,082 826,436 851,229 893,791 920,604 966,635 Capital Improvement Program795,712 2,896,535 4,759,036 4,930,000 1,950,000 3,400,000 1,400,000 1,175,000 650,000 Total Uses of Funds5,813,399$ 9,608,284$ 11,729,714$ 11,626,483$ 8,694,649$ 10,352,906$ 8,584,620$ 8,581,449$ 8,303,540$ Ending Fund Balance Before Reserves 20,781,431$ 20,784,632$ 18,663,202$ 16,361,239$ 17,095,369$ 16,345,574$ 17,454,619$ 18,746,915$ 20,411,802$ ReservesOperating Reserve$1,164,103 $1,101,112 $1,118,313 $1,126,356 $1,161,135 $1,199,831 $1,236,877 $1,278,141$0Pay Period 2768,187 68,187 68,187 - 9,74119,48229,22338,96448,705Sick/Vacation Accrual33,845 19,270 19,925 20,52321,13921,77322,42623,09923,792Total Reserves1,266,135$ 1,188,569$ $1,206,425 $1,146,879 $1,192,015 $1,241,086 $1,288,526 $1,340,204$72,497Ending Fund Balance After Reserves 19,515,296$ 19,596,063$ 17,456,777$ 15,214,360$ 15,903,354$ 15,104,487$ 16,166,093$ 17,406,710$ 20,339,305$ City of Boulder 2024 Approved Budget Page 453 STORMWATER FLOOD FUND - 2024 FUND FINANCIAL - (6300)202220232023202420252026202720282029ActualsAdoptedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance45,665,481$ 46,726,523$ 46,726,523$ 18,289,751$ 25,074,516$ 34,320,425$ 44,713,812$ 54,296,048$ 54,818,513$ Sources of FundsUtility Customer Services Charges16,529,660$ 18,455,256$ 18,455,256$ 20,341,383$ 22,012,631$ 23,821,189$ 25,539,650$ 27,126,173$ 28,811,250$ Intergovernmental Revenues1,671,409 2,100,000 2,100,000 1,400,000 2,000,000 1,500,000 750,000 750,000 750,000 Other Development Fees486,734 500,000 500,000 480,000 480,000 500,000 525,000 550,000 550,000 Interest & Investment Earnings546,645 456,655 456,655 457,873 333,371 401,085 401,085 650,959 600,000 Other Revenues19,165 5,000 5,000 39,005 39,005 39,005 39,005 39,005 39,005 Leases, Rents & Royalties15,840 - - - - - - - - Utility Fees & Other Revenues- 4,000 4,000 Bond Proceeds- - 25,573,200 - - - Total Sources of Funds19,269,453$ 21,520,911$ 21,520,911$ 22,718,261$ 24,865,007$ 51,834,479$ 27,254,739$ 29,116,137$ 30,750,255$ Uses of FundsAdministration926,068$ 864,375$ 874,152$ 1,135,347$ 1,004,668$ 1,037,320$ 1,071,033$ 1,105,841$ 1,141,781$ Utilities Engineering1,055,322 1,563,788 1,978,385 1,613,533 1,665,973 1,720,117 1,776,021 1,833,741 1,893,338 Utilities Maintenance3,035,050 3,573,636 3,874,433 4,669,666 4,176,118 4,311,841 4,451,976 4,596,666 4,746,057 Water Quality1,008,390 1,201,262 1,294,509 1,293,456 1,335,493 1,378,897 1,423,711 1,469,982 1,517,756 Water Resources125,667 126,775 126,775 128,043 132,204 136,501 140,937 145,518 150,247 Debt Service1,588,893 1,588,088 1,588,088 1,590,088 1,591,038 1,590,938 1,589,788 1,587,587 1,589,338 Transfers & Cost Allocation857,958 1,313,338 1,313,338 1,545,864 1,596,105 1,647,978 1,701,537 1,756,837 1,813,934 Capital Improvement Program9,611,063 16,801,097 38,908,003 3,957,500 4,117,500 29,617,500 5,517,500 16,097,500 12,270,514 Total Uses of Funds18,208,411$ 27,032,359$ 49,957,683$ 15,933,497$ 15,619,098$ 41,441,091$ 17,672,503$ 28,593,672$ 25,122,965$ Ending Fund Balance Before Reserves46,726,523$ 41,215,075$ 18,289,751$ 25,074,516$ 34,320,425$ 44,713,812$ 54,296,048$ 54,818,513$ 60,445,803$ ReservesOperating Reserve1,708,621$ 1,999,991$ 1,920,767$ 1,974,540$ 2,029,886$ 2,086,861$ 2,146,359$ 2,212,896$ Other reserves, if applicable3,725,4194,345,5373,776,9423,844,4043,870,5693,896,9133,881,199Pay Period 27 Reserve131,810023,18646,37269,55892,744115,930Sick/Vacation Reserve20,26120,86921,49522,14022,80423,48824,193Total Reserves1,708,621$ -$ 5,877,482$ 6,287,173$ 5,796,163$ 5,942,802$ 6,049,792$ 6,159,504$ 6,234,218$ Ending Fund Balance After Reserves45,017,903$ 41,215,075$ 12,412,270$ 18,787,342$ 28,524,262$ 38,771,010$ 48,246,256$ 48,659,009$ 54,211,585$ City of Boulder 2024 Approved Budget Page 454 UNIVERSITY HILL GENERAL IMPROVEMENT DISTRICT (UHGID) - 2024 FUND FINANCIAL - (6500)202220232023202420252026202720282029ActualAdopted Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance3,773,882$ 3,685,209$ 3,685,209$ 3,321,148$ 3,229,081$ 656,896$ 571,997$ 502,576$ 419,548$ Sources of FundsParking Revenue71,875$ 44,500$ 44,500$ 79,060$ 79,851$ 80,649$ 111,456$ 112,270$ 113,993$ Interest & Investment Earnings47,201 17,862 17,862 48,320 49,813 51,352 52,939 54,575 56,261 Property Tax32,415 38,339 38,339 35,880 43,155 44,023 44,909 45,812 46,734 Specific Ownership & TobaccoTx1,409 1,562 1,562 1,410 1,431 1,453 1,474 1,497 1,519 Transfers In270,000 270,000 270,000 270,000 270,000 270,000 270,000 270,000 270,000 Total Sources of Funds422,900$ 372,263$ 372,263$ 434,670$ 444,250$ 447,477$ 480,778$ 484,154$ 488,507$ Uses of FundsAdministration (Economically Vital)68,691$ 89,149$ 89,603$ 109,899$ 100,919$ 104,047$ 107,273$ 110,598$ 114,027$ Economic Vitality & District Management33,717 55,363 65,730 55,261 56,974 58,740 60,561 62,439 64,374 Parking & Access177,782 301,716 301,716 282,357 291,110 300,134 309,439 319,031 328,921 Cost Allocation & Transfers47,124 52,913 52,913 64,220 67,431 69,454 72,927 75,114 78,870 Capital Improvement Program184,258 212,230 226,363 15,000 2,500,000 - - - - Total Uses of Funds511,572$ 711,371$ 736,325$ 526,737$ 3,016,434$ 532,376$ 550,199$ 567,183$ 586,192$ Ending Fund Balance Before Reserves3,685,209$ 3,346,101$ 3,321,148$ 3,229,081$ 656,896$ 571,997$ 502,576$ 419,548$ 321,862$ ReservesOperating85,164$ 85,460$ 85,460$ 86,244$ 88,907$ 91,883$ 94,719$ 97,894$ 100,521$ Pay Period 27 12,387 12,387 12,387 - 1,770 3,539 5,309 7,078 8,848 Total Reserves97,551$ 97,847$ 97,847$ 86,244$ 90,677$ 95,422$ 100,028$ 104,972$ 109,369$ Ending Fund Balance After Reserves3,587,659$ 3,248,254$ 3,223,301$ 3,142,836$ 566,219$ 476,575$ 402,548$ 314,575$ 212,494$ City of Boulder 2024 Approved Budget Page 455 WASTEWATER FUND - 2024 FUND FINANCIAL - (6200)202220232023202420252026202720282029ActualsAdoptedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance26,510,773$ 34,959,403$ 34,959,403$ 21,904,024$ 13,812,265$ 12,705,247$ 10,274,270$ 11,975,355$ 17,111,907$ Sources of FundsUtility Customer Services Charges24,279,566$ 25,567,750$ 25,567,750$ 27,226,586$ 28,993,046$ 30,874,115$ 32,877,228$ 35,010,303$ 36,246,166$ Other Development Fees1,439,947 858,000 858,000 1,158,000 1,258,000 1,258,000 1,258,000 1,258,000 1,258,000 Miscellaneous Sales of Materials & Goods1,456,475 1,000,000 1,000,000 925,000 925,000 500,000 500,000 500,000 500,000 Interest & Investment Earnings402,798 397,662 397,662 323,620 350,000 350,000 350,000 314,093 203,965 Utility Fees & Other Revenues328,827 190,092 190,092 240,000 240,000 240,000 240,000 240,000 240,000 Other Revenues111,587 42,000 42,000 62,000 62,000 62,000 62,000 62,000 62,000 Leases, Rents & Royalties17,160 - - - - - - - Bond Proceeds14,578,501 26,523,000 68,961,000 44,158,000 Total Sources of Funds42,614,861$ 54,578,504$ 97,016,504$ 29,935,206$ 31,828,046$ 33,284,115$ 35,287,228$ 37,384,395$ 82,668,131$ Uses of FundsAdministration1,406,437$ 1,257,373$ 1,267,813$ 1,585,587$ 1,400,350$ 1,442,360$ 1,485,631$ 1,530,200$ 1,576,106$ Utilities Engineering541,280 762,614 773,319 850,533 876,049 902,330 929,400 957,282 986,001 Utilities Maintenance1,802,932 1,880,619 1,883,931 2,109,728 2,173,020 2,238,210 2,305,357 2,374,517 2,445,753 Wastewater Treatment5,007,827 5,292,325 5,926,397 5,525,883 5,691,659 5,862,409 6,038,282 6,219,430 6,406,013 Water Quality 1,264,169 1,309,897 1,393,794 1,482,951 1,527,440 1,573,263 1,620,461 1,669,074 1,719,147 Debt Service 5,732,788 10,203,893 5,589,679 10,699,782 10,688,520 7,594,203 7,592,397 7,593,766 11,492,671 Transfers & Cost Allocation 1,219,541 1,712,716 1,712,716 1,737,502 1,789,627 1,843,316 1,898,615 1,955,574 2,014,241 Capital Improvement Program 17,191,257 36,183,000 91,524,234 14,035,000 8,788,400 14,259,000 11,716,000 9,948,000 54,563,600 Total Uses of Funds 34,166,231$ 58,602,437$ 110,071,883$ 38,026,965$ 32,935,065$ 35,715,092$ 33,586,142$ 32,247,844$ 81,203,532$ Ending Fund Balance Before Reserves 34,959,403$ 30,935,470$ 21,904,024$ 13,812,265$ 12,705,247$ 10,274,270$ 11,975,355$ 17,111,907$ 18,576,506$ ReservesOperating Reserve3,744,046$ 4,006,658$ 4,032,493$ 3,583,167$ 3,652,314$ 3,724,074$ 4,448,869$ 4,586,784$ Other reserves, if applicable500,000500,000500,000500,000500,000500,000Pay Period 27 Reserve226,02432,28964,57896,867129,157161,446Sick/Vacation Reserve35,30836,36837,45938,58339,74040,93342,160Total Reserves3,744,046$ -$ 4,267,990$ 4,568,861$ 4,152,915$ 4,255,475$ 4,360,681$ 5,118,958$ 5,290,390$ Ending Fund Balance After Reserves31,215,357$ 30,935,470$ 17,636,033$ 9,243,404$ 8,552,331$ 6,018,795$ 7,614,674$ 11,992,949$ 13,286,116$ City of Boulder 2024 Approved Budget Page 456 WATER FUND - 2024 FUND FINANCIAL - (6100)202220232023202420252026202720282029ActualsAdoptedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance51,769,407$ 85,987,579$ 85,987,579$ 50,110,019$ 29,686,415$ 28,955,181$ 12,223,320$ 16,135,958$ 14,883,218$ Sources of FundsUtility Customer Services Charges36,933,518$ 36,751,896$ 36,751,896$ 39,295,126$ 42,014,349$ 44,505,800$ 47,144,994$ 49,940,692$ 52,902,175$ Bond Proceeds32,754,295 14,115,000 21,689,000 34,711,000 Other Development Fees3,785,094 2,600,000 2,600,000 3,400,000 3,500,000 3,500,000 3,500,000 3,500,000 3,500,000 Utility Leases & Sales2,221,434 1,978,599 1,978,599 2,209,388 2,262,797 2,337,055 2,413,867 2,493,326 2,575,529 Interest & Investment Earnings1,030,146 669,194 669,194 1,000,000 1,000,000 750,000 750,000 650,000 650,000 Utility Fees & Other Revenues658,983 236,000 236,000 267,500 267,500 267,500 267,500 267,500 267,500 Intergovernmental Revenues176,157 - - - Leases, Rents & Royalties127,806 51,500 51,500 120,000 120,000 120,000 120,000 120,000 120,000 Other Revenues43,527 5,000 5,000 6,500 6,500 6,500 6,500 6,500 6,500 Miscellaneous Sales of Materials & Goods22,283 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 Grant Revenues8,572 - - - Charges for Services6,350 2,000 2,000 2,000 2,000 2,000 2,000 2,000 2,000 Transfers In92,785 92,785 92,785 - - - - - Total Sources of Funds77,860,950$ 56,510,974$ 64,084,974$ 46,309,514$ 49,182,146$ 51,497,855$ 54,213,861$ 56,989,018$ 94,743,704$ Uses of FundsAdministration2,035,624$ 1,782,944$ 1,818,874$ 2,421,593$ 2,115,938$ 2,179,416$ 2,244,799$ 2,312,143$ 2,381,507$ Utilities Engineering565,195 1,118,196 1,129,659 1,150,497 1,185,012 1,220,562 1,257,179 1,294,895 1,333,741 Utilities Maintenance3,685,386 3,700,780 3,792,211 3,963,446 4,082,349 4,204,820 4,330,964 4,460,893 4,594,720 Water Quality1,053,655 1,205,380 1,253,127 1,299,124 1,338,098 1,378,241 1,419,588 1,462,176 1,506,041 Water Resources3,357,914 3,629,172 3,888,441 4,204,271 4,330,399 4,460,311 4,594,120 4,731,944 4,873,902 Water Treatment5,496,807 5,445,662 5,766,238 5,740,915 5,913,142 6,090,537 6,273,253 6,461,450 6,655,294 Debt Service 7,422,089 8,121,730 6,875,650 8,548,590 8,545,299 8,546,949 8,549,354 8,549,869 11,620,471 Transfers & Cost Allocation 1,865,476 2,192,818 2,192,818 2,369,682 2,443,142 2,518,880 2,596,965 2,677,471 2,760,472 Capital Improvement Program 18,160,632 26,305,000 73,245,516 37,035,000 19,960,000 37,630,000 19,035,000 26,290,918 55,960,155 Total Uses of Funds 43,642,778$ 53,501,682$ 99,962,534$ 66,733,119$ 49,913,380$ 68,229,715$ 50,301,223$ 58,241,758$ 91,686,304$ Ending Fund Balance Before Reserves85,987,579$ 88,996,871$ 50,110,019$ 29,686,415$ 28,955,181$ 12,223,320$ 16,135,958$ 14,883,218$ 17,940,618$ ReservesOperating Reserve4,541,846$ 4,959,586$ 5,002,214$ 5,110,152$ 5,221,459$ 5,335,790$ 5,966,267$ 6,151,221$ Other reserves, if applicable15,109,170 11,144,797 11,006,136 6,626,818 9,620,759 8,439,405 9,728,249 Pay Period 27 Reserve335,102052,469104,938157,407209,876262,345Sick/Vacation Reserve52,35853,92955,54757,21358,93060,69762,518Total Reserves4,541,846$ -$ 20,456,216$ 16,200,941$ 16,224,304$ 12,010,428$ 15,172,886$ 14,676,244$ 16,204,333$ Ending Fund Balance After Reserves81,445,733$ 88,996,871$ 29,653,803$ 13,485,474$ 12,730,876$ 212,892$ 963,072$ 206,974$ 1,736,285$ City of Boulder 2024 Approved Budget Page 457 COMPENSATED ABSENCES FUND - 2024 FUND FINANCIAL (7190)202220232023202420252026202720282029ActualsAdoptedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance1,229,482$ 1,382,781$ 1,382,781$ 1,378,112$ 1,494,672$ 1,521,956$ 1,529,128$ 1,514,714$ 1,477,166$ Sources of FundsTransfers from General Fund864,000$ 927,697$ 927,697$ 1,040,235$ 969,921$ 979,620$ 989,416$ 999,310$ 1,009,303$ Interest on Investments20,093 16,804 16,804 35,417 46,185 47,028 47,250 46,805 45,644 Total Sources of Funds884,093$ 944,501$ 944,501$ 1,075,652$ 1,016,106$ 1,026,648$ 1,036,666$ 1,046,115$ 1,054,948$ Uses of FundsCompensated Absence Operations714,877$ 927,697$ 927,697$ 936,974$ 966,020$ 995,967$ 1,026,842$ 1,058,674$ 1,091,493$ Transfers & Cost Allocation15,917 21,473 21,473 22,117 22,803 23,510 24,238 24,990 25,764 Total Uses of Funds730,794$ 949,170$ 949,170$ 959,091$ 988,823$ 1,019,476$ 1,051,080$ 1,083,664$ 1,117,257$ Ending Fund Balance Before Reserves1,382,781$ 1,378,112$ 1,378,112$ 1,494,672$ 1,521,956$ 1,529,128$ 1,514,714$ 1,477,166$ 1,414,856$ ReservesOperating Reserve158,511$ 160,168$ 165,133$ 170,253$ 175,530$ 180,972$ 186,582$ 192,366$ Total Reserves158,511$ -$ 160,168$ 165,133$ 170,253$ 175,530$ 180,972$ 186,582$ 192,366$ Ending Fund Balance After Reserves1,224,270$ 1,378,112$ 1,217,944$ 1,329,539$ 1,351,703$ 1,353,598$ 1,333,742$ 1,290,584$ 1,222,491$ City of Boulder 2024 Approved Budget Page 458 COMPUTER REPLACEMENT FUND - 2024 FUND FINANCIAL - 7300202220232023202420252026202720282029ActualsAdoptedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance10,433,529$ 10,850,105$ 10,850,105$ 8,840,346$ 8,829,845$ 8,263,574$ 8,091,537$ 7,246,100$ 7,860,080$ Sources of FundsIntragovernmental Charges3,634,597$ 4,818,518$ 4,818,518$ 5,763,817$ 5,879,093$ 5,996,675$ 6,116,609$ 6,238,941$ 6,363,720$ Interest & Investment Earnings146,679 98,715 98,715 229,854 272,842 165,271 161,831 144,922 157,202 Miscellaneous Sales of Materials & Goods8,166 Total Sources of Funds3,789,442$ 4,917,233$ 4,917,233$ 5,993,671$ 6,151,936$ 6,161,947$ 6,278,439$ 6,383,863$ 6,520,921$ Uses of FundsApplication Support530,076$ 767,921$ 994,637$ 473,779$ 791,563$ 1,019,943$ 888,078$ 678,874$ 837,040$ IT Infrastructure Services2,557,627 3,485,622 5,639,234 4,639,984 4,697,890 4,233,053 5,224,701 4,404,585 6,292,358 Cybersecurity & Privacy234,012 211,973 229,773 250,160 261,484 276,631 289,592 302,701 320,235 Transfers & Cost Allocation51,152 63,347 63,347 65,248 67,271 69,356 71,506 73,723 76,008 Capital Improvement Program575,000 900,000 735,000 650,000 310,000 1,970,000 Total Uses of Funds3,372,866$ 4,528,863$ 6,926,992$ 6,004,171$ 6,718,207$ 6,333,983$ 7,123,877$ 5,769,883$ 9,495,641$ Ending Fund Balance Before Reserves10,850,105$ 11,238,475$ 8,840,346$ 8,829,845$ 8,263,574$ 8,091,537$ 7,246,100$ 7,860,080$ 4,885,360$ ReservesOperating Reserve756,320$ 906,672$ 971,641$ 935,030$ 1,081,137$ 911,800$ 1,256,782$ 1,295,742$ Other reserves, if applicable3,328,8983,862,9013,899,1234,487,8284,366,2165,154,6084,290,999Total Reserves756,320$ -$ 4,235,569$ 4,834,542$ 4,834,153$ 5,568,966$ 5,278,017$ 6,411,390$ 5,586,741$ Ending Fund Balance After Reserves10,093,785$ 11,238,475$ 4,604,777$ 3,995,304$ 3,429,420$ 2,522,572$ 1,968,083$ 1,448,690$ (701,381)$ City of Boulder 2024 Approved Budget Page 459 DENTAL SELF-INSURANCE FUND - 2024 FUND FINANCIAL (7130)202220232023202420252026202720282029ActualsAdoptedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance372,476$ 434,408$ 434,408$ 516,522$ 516,522$ 516,522$ 516,522$ 516,522$ 516,522$ Sources of FundsDental Insurance Charges1,184,387$ 1,227,886$ 1,227,886$ 1,277,611$ 1,317,217$ 1,358,051$ 1,400,151$ 1,443,555$ 1,488,305$ Total Sources of Funds1,184,387$ 1,227,886$ 1,227,886$ 1,277,611$ 1,317,217$ 1,358,051$ 1,400,151$ 1,443,555$ 1,488,305$ Uses of FundsDental Insurance Operations 1,122,455$ 1,145,772$ 1,145,772$ 1,277,611$ 1,317,217$ 1,358,051$ 1,400,151$ 1,443,555$ 1,488,305$ Total Uses of Funds1,122,455$ 1,145,772$ 1,145,772$ 1,277,611$ 1,317,217$ 1,358,051$ 1,400,151$ 1,443,555$ 1,488,305$ Ending Fund Balance Before Reserves434,408$ 516,522$ 516,522$ 516,522$ 516,522$ 516,522$ 516,522$ 516,522$ 516,522$ ReservesOperating Reserve191,344$ 213,361$ 219,975$ 226,795$ 233,825$ 241,074$ 248,547$ 256,252$ Total Reserves191,344$ -$ 213,361$ 219,975$ 226,795$ 233,825$ 241,074$ 248,547$ 256,252$ Ending Fund Balance After Reserves243,064$ 516,522$ 303,161$ 296,546$ 289,727$ 282,697$ 275,448$ 267,975$ 260,270$ City of Boulder 2024 Approved Budget Page 460 EQUIPMENT REPLACEMENT FUND - 2024 FUND FINANCIAL (7400)202220232023202420252026202720282029ActualsAdoptedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance7,816,521$ 8,872,880$ 8,872,880$ 8,690,831$ 9,612,986$ 10,620,779$ 11,674,664$ 12,776,468$ 13,928,085$ Sources of FundsIntragovernmental Charges1,885,317$ 1,939,984$ 1,939,984$ 1,970,030$ 2,029,131$ 2,090,005$ 2,152,705$ 2,217,286$ 2,283,805$ Interest & Investment Earnings112,573 103,791 103,791 225,962 297,041 328,182 360,747 394,793 430,378 Transfers In- 163,000 163,000 163,000 163,000 163,000 163,000 163,000 163,000 Total Sources of Funds1,997,890$ 2,206,775$ 2,206,775$ 2,358,992$ 2,489,172$ 2,581,187$ 2,676,452$ 2,775,079$ 2,877,183$ Uses of FundsAdministration22,315$ 29,918$ 29,918$ 30,412$ 31,355$ 32,327$ 33,329$ 34,362$ 35,427$ Capital Equipment Replacement912,453 1,400,000 2,352,668 1,400,000 1,443,400 1,488,145 1,534,278 1,581,841 1,630,878 Transfers & Cost Allocation6,763 6,238 6,238 6,425 6,624 6,830 7,041 7,260 7,485 Total Uses of Funds941,531$ 1,436,156$ 2,388,824$ 1,436,837$ 1,481,379$ 1,527,302$ 1,574,648$ 1,623,462$ 1,673,789$ Ending Fund Balance Before Reserves8,872,880$ 9,643,499$ 8,690,831$ 9,612,986$ 10,620,779$ 11,674,664$ 12,776,468$ 13,928,085$ 15,131,478$ ReservesOperating Reserve6,038$ 6,038$ 6,152$ 6,342$ 6,539$ 6,742$ 6,951$ 7,166$ 7,388$ Department Balances8,864,9099,636,5878,683,8059,606,644 10,614,115 11,667,672 12,769,242 13,920,419 15,123,466Pay Period 27 Reserve1,933874874- 125250275500624Total Reserves8,872,880$ 9,643,499$ 8,690,831$ 9,612,986$ 10,620,779$ 11,674,664$ 12,776,468$ 13,928,085$ 15,131,479$ Ending Fund Balance After Reserves-$ -$ -$ -$ -$ -$ -$ -$ -$ City of Boulder 2024 Approved Budget Page 461 FACILITY RENOVATION & REPLACEMENT FUND - 2024 FUND FINANCIAL (7500)202220232023202420252026202720282029ActualsAdoptedRevisedApproved Projected Projected Projected Projected ProjectedBeginning Fund Balance8,017,541$ 8,049,263$ 8,049,263$ 6,863,490$ 6,306,046$ 6,455,795$ 7,195,168$ 8,378,970$ 9,921,376$ Sources of FundsIntragovernmental Charges2,877,580$ 2,961,561$ 2,961,561$ 3,468,351$ 3,472,770$ 3,580,426$ 3,691,419$ 3,805,853$ 3,923,834$ Leases, Rents & Royalties151,676 169,958 169,958 169,958 173,357 176,824 180,361 183,968 187,647 Interest & Investment Earnings138,884 65,489 65,489 178,607 194,857 199,484 222,331 258,910 306,571 Other Revenues22,293 - - - - - - - - Intergovernmental Revenues58 - - - - - - - - Grant Revenues3 - - - - - - - - Total Sources of Funds3,190,494$ 3,197,008$ 3,197,008$ 3,816,916$ 3,840,984$ 3,956,734$ 4,094,110$ 4,248,731$ 4,418,052$ Uses of FundsAdministration17,852$ 23,935$ 23,935$ 48,345$ 25,084$ 25,862$ 26,664$ 27,490$ 28,342$ Citywide Building and Site Projects1,184,554 1,253,548 1,885,821 1,833,817 1,241,135 1,279,611 1,319,278 1,360,176 1,402,342 Debt Service1,073,322 1,102,024 1,102,024 982,581 1,013,240 497,889 248,072 - - Transfers & Cost Allocation48,544 67,589 67,589 69,617 71,775 74,000 76,294 78,659 81,098 Capital Improvement Program 834,500 750,000 1,303,412 1,440,000 1,340,000 1,340,000 1,240,000 1,240,000 1,240,000 Total Uses of Funds 3,158,772$ 3,197,096$ 4,382,781$ 4,374,360$ 3,691,235$ 3,217,361$ 2,910,308$ 2,706,325$ 2,751,782$ Ending Fund Balance Before Reserves8,049,263$ 8,049,175$ 6,863,490$ 6,306,046$ 6,455,795$ 7,195,168$ 8,378,970$ 9,921,376$ 11,587,647$ ReservesOperating Reserve408,665$ 490,038$ 490,038$ 392,656$ 313,519$ 278,941$ 244,876$ 252,468$ 260,294$ Department Balances7,632,9707,540,9266,355,2415,913,3906,138,8456,909,3668,123,8029,655,18511,310,200Pay Period 27 Reserve7,62818,21118,21103,4316,86110,29213,72317,153Total Reserves8,049,263$ 8,049,175$ 6,863,490$ 6,306,046$ 6,455,796$ 7,195,169$ 8,378,971$ 9,921,375$ 11,587,647$ Ending Fund Balance After Reserves -$ -$ -$ -$ -$ -$ -$ -$ -$ City of Boulder 2024 Approved Budget Page 462 FLEET OPERATIONS & REPLACEMENT FUND - 2024 FUND FINANCIAL (7210)202220232023202420252026202720282029ActualsAdoptedRevisedApproved Projected Projected Projected Projected ProjectedBeginning Fund Balance21,322,206$ 24,585,392$ 24,585,392$ 18,505,252$ 19,293,389$ 19,859,326$ 20,553,447$ 21,387,641$ 22,374,592$ Sources of FundsIntragovernmental Charges9,722,488$ 9,160,230$ 9,160,230$ 11,459,561$ 11,397,943$ 11,853,861$ 12,328,016$ 12,821,136$ 13,333,982$ Miscellaneous Sales of Maerials & Goods1,061,930 1,101,043 1,101,043 1,050,000 1,092,000 1,135,680 1,181,107 1,228,351 1,277,486 Interest & Investment Earnings327,510 247,598 247,598 481,137 596,166 613,653 635,102 660,878 691,375 Other Revenues35,759 - - - - - - - - Transfers In- 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Total Sources of Funds 11,147,687$ 10,533,871$ 10,533,871$ 13,015,698$ 13,111,109$ 13,628,194$ 14,169,224$ 14,735,366$ 15,327,842$ Uses of FundsAdministration194,380$ 155,965$ 156,718$ 214,571$ 159,781$ 164,735$ 169,841$ 175,106$ 180,535$ Fleet Operations4,415,308 3,929,935 4,090,850 4,400,646 4,537,066 4,677,715 4,822,724 4,972,229 5,126,368 Fleet Replacement2,962,154 6,664,938 11,771,935 7,000,000 7,217,000 7,440,727 7,671,390 7,909,203 8,154,388 Transfers & Cost Allocation 312,659 594,508 594,508 612,343 631,326 650,897 671,075 691,878 713,326 Total Uses of Funds7,884,501$ 11,345,346$ 16,614,011$ 12,227,560$ 12,545,173$ 12,934,073$ 13,335,030$ 13,748,415$ 14,174,616$ Ending Fund Balance Before Reserves 24,585,392$ 23,773,917$ 18,505,252$ 19,293,389$ 19,859,326$ 20,553,447$ 21,387,641$ 22,374,592$ 23,527,817$ ReservesOperating Reserve781,628$ 808,627$ 873,003$ 889,805$ 917,389$ 945,828$ 975,149$ 1,005,378$ 1,036,545$ Unit Balances23,743,382 22,908,116 17,575,075 18,400,266 18,930,006 19,587,072 20,383,326 21,331,426 22,444,859Pay Period 27 Reserve46,94953,95353,95308,51317,02725,54034,05442,567Sick/Vacation Reserve13,4333,2213,2213,3183,4183,5203,6263,7343,846Total Reserves24,585,392$ 23,773,917$ 18,505,251$ 19,293,389$ 19,859,325$ 20,553,447$ 21,387,641$ 22,374,592$ 23,527,817$ Ending Fund Balance After Reserves-$ -$ -$ -$ -$ -$ -$ -$ -$ City of Boulder 2024 Approved Budget Page 463 MEDICAL SELF-INSURANCE FUND - 2024 FUND FINANCIAL (7140)202220232023202420252026202720282029ActualsAdoptedRevisedApproved Projected Projected Projected Projected ProjectedBeginning Fund Balance-$ 1,015,661$ 1,015,661$ 1,847,928$ 2,680,195$ 2,713,462$ 2,747,761$ 2,783,123$ 2,819,581$ Sources of FundsMedical Insurance Charges16,551,672$ 16,677,616$ 16,677,616$ 16,677,616$ 17,194,622$ 17,727,655$ 18,277,213$ 18,843,806$ 19,427,964$ Transfers from General Fund800,000 800,000 800,000 800,000 - - - - - Total Sources of Funds 17,351,672$ 17,477,616$ 17,477,616$ 17,477,616$ 17,194,622$ 17,727,655$ 18,277,213$ 18,843,806$ 19,427,964$ Uses of FundsMedical Insurance Operations16,336,010$ 16,645,349$ 16,645,349$ 16,645,349$ 17,161,355$ 17,693,357$ 18,241,851$ 18,807,348$ 19,390,376$ Total Uses of Funds 16,336,010$ 16,645,349$ 16,645,349$ 16,645,349$ 17,161,355$ 17,693,357$ 18,241,851$ 18,807,348$ 19,390,376$ Ending Fund Balance Before Reserves1,015,661$ 1,847,928$ 1,847,928$ 2,680,195$ 2,713,462$ 2,747,761$ 2,783,123$ 2,819,581$ 2,857,169$ ReservesOperating Reserve1,015,661$ 1,847,928$ 1,847,928$ 2,779,773$ 2,865,946$ 2,954,791$ 3,046,389$ 3,140,827$ 3,238,193$ Total Reserves1,015,661$ 1,847,928$ 1,847,928$ 2,779,773$ 2,865,946$ 2,954,791$ 3,046,389$ 3,140,827$ 3,238,193$ Ending Fund Balance After Reserves0$ 0$ 0$ (99,578)$ (152,484)$ (207,030)$ (263,266)$ (321,246)$ (381,024)$ City of Boulder 2024 Approved Budget Page 464 PROPERTY AND CASUALTY FUND - 2024 FUND FINANCIAL (7110)202220232023202420252026202720282029ActualsAdoptedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance3,166,640$ 2,022,151$ 2,022,151$ 2,667,833$ 2,601,619$ 1,870,173$ 1,928,958$ 1,989,422$ 2,051,619$ Sources of FundsProperty and Casualty Insurance Charges5,552,321$ 6,474,567$ 6,474,567$ 6,474,567$ 6,068,779$ 6,939,502$ 7,300,605$ 7,581,052$ 7,876,251$ Interest on Investments65,377 31,642 31,642 70,285 80,390 57,788 59,605 61,473 63,395 Total Sources of Funds5,617,698$ 6,506,209$ 6,506,209$ 6,544,852$ 6,149,169$ 6,997,290$ 7,360,210$ 7,642,525$ 7,939,646$ Uses of FundsProprerty and Casualty Operations- - - - - Airport13,943$ 9,039$ 16,539$ 16,500$ 17,325$ 18,191$ 19,101$ 20,056$ 20,678$ Liability1,132,969 1,300,000 1,400,000 1,560,000 1,638,000 1,719,900 1,805,895 1,896,190 1,954,972 Crime 17,457 15,593 15,593 15,593 15,593 17,152 17,152 17,152 18,867 Boiler68,236 51,629 59,129 62,129 65,129 68,129 71,129 74,129 77,129 Property 1,400,929 1,750,000 1,910,000 2,443,068 2,565,221 2,693,482 2,828,157 2,969,564 3,118,043 Flood 355,284 373,456 373,456 244,961 257,209 270,070 283,573 297,752 306,982 Actuarial Valuation Expense and Consulting90,365 125,000 125,000 180,000 183,600 140,793 150,879 156,054 160,892 Claims & 3rd Party Claims Administration3,031,124 782,697 782,697 821,832 838,269 855,034 872,135 889,577 917,154 CAO - Internal Legal Consulting174,610 171,621 171,621 220,267 226,875 233,681 240,692 247,912 255,598 External Legal Consultation236,163 450,000 450,000 472,500 481,950 418,123 454,515 455,417 469,535 Program Administration241,106 556,492 556,492 574,217 591,444 503,950 556,519 556,524 573,777 Total Uses of Funds6,762,187$ 5,585,527$ 5,860,527$ 6,611,066$ 6,880,615$ 6,938,506$ 7,299,745$ 7,580,329$ 7,873,626$ Ending Fund Balance Before Reserves2,022,151$ 2,942,833$ 2,667,833$ 2,601,619$ 1,870,173$ 1,928,958$ 1,989,422$ 2,051,619$ 2,117,638$ ReservesYear-End Estimated Liabilities1,161,237$ 1,190,049$ 1,248,636$ 1,286,095$ 1,324,678$ 1,364,418$ 1,405,351$ 1,448,917$ City Reserve Policy (@ 80% Risk Margin)403,902 498,383 581,315 598,754 616,717 635,219 654,910 Pay Period 27 Reserve 11,762 16,251 16,251 0 2,762 5,524 8,286 11,048 13,810Total Reserves1,172,999$ 16,251$ 1,610,202$ 1,747,019$ 1,870,172$ 1,928,956$ 1,989,421$ 2,051,617$ 2,117,637$ Ending Fund Balance After Reserves849,152$ 2,926,582$ 1,057,631$ 854,599$ 1$ 1$ 1$ 1$ 1$ City of Boulder 2024 Approved Budget Page 465 TELECOMMUNICATIONS FUND - 2024 FUND FINANCIAL - 7100202220232023202420252026202720282029ActualsAdoptedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance812,864$ 794,441$ 794,441$ 702,698$ 694,833$ 707,121$ 703,902$ 692,265$ 671,867$ Sources of FundsCharges for Services86,250$ 86,250$ 86,250$ 86,250$ 86,250$ 86,250$ 86,250$ 86,250$ 86,250$ Interest & Investment Earnings33,189 8,700 8,700 17,816 21,470 14,142 14,078 13,845 13,437 Misc17,815 Transfers In299,000 299,000 299,000 299,000 299,000 299,000 Total Sources of Funds137,254$ 94,950$ 94,950$ 403,066$ 406,720$ 399,392$ 399,328$ 399,095$ 398,687$ Uses of FundsIT Infrastructure Services129,233$ 111,250$ 161,760$ 385,250$ 367,955$ 375,314$ 382,820$ 390,477$ 398,286$ Transfers & Cost Allocation26,444 24,933 24,933 25,68126,477 27,298 28,144 29,017 29,916 Total Uses of Funds155,677$ 136,183$ 186,693$ 410,931$ 394,432$ 402,612$ 410,965$ 419,493$ 428,202$ Ending Fund Balance Before Reserves794,441$ 753,208$ 702,698$ 694,833$ 707,121$ 703,902$ 692,265$ 671,867$ 642,352$ ReservesOperating Reserve22,743$ 68,625$ 65,870$ 67,236$ 68,631$ 70,055$ 71,510$ 73,727$ Other reserves, if applicable771,699753,208634,073628,963639,692634,886621,632599,587567,662Pay Period 27 Reserve193385578771964Total Reserves794,441$ 753,208$ 702,698$ 694,833$ 707,121$ 703,902$ 692,265$ 671,867$ 642,352$ Ending Fund Balance After Reserves-$ -$ -$ -$ -$ -$ -$ -$ -$ City of Boulder 2024 Approved Budget Page 466 WORKERS' COMPENSATION INSURANCE FUND - 2024 FUND FINANCIAL (7120)202220232023202420252026202720282029ActualsAdoptedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance3,998,442$ 5,507,172$ 5,507,172$ 5,349,308$ 5,369,119$ 5,389,544$ 5,410,602$ 5,432,313$ 5,454,697$ Sources of FundsWorkers Compensation Insurance Charges2,647,197$ 2,437,708$ 2,437,708$ 2,631,897$ 2,713,486$ 2,797,604$ 2,884,330$ 2,973,744$ 3,065,930$ Interest Earnings67,354 30,485 30,485 139,082 143,394 147,839 152,422 157,147 162,018 Insurance Proceeds750 - - - - - Total Sources of Funds2,715,301$ 2,468,193$ 2,468,193$ 2,770,979$ 2,856,879$ 2,945,443$ 3,036,751$ 3,130,891$ 3,227,948$ Uses of FundsInsurance Premiums & Consultants190,636$ 242,165$ 242,165$ 254,383$ 262,269$ 270,399$ 278,782$ 287,424$ 296,334$ Claims & 3rd Party Claims Administration695,408 2,086,936 2,086,936 2,191,283 2,259,213 2,329,248 2,401,455 2,475,900 2,552,653 Program Administration257,428 273,582 273,582 280,502 289,198 298,163 307,406 316,935 326,760 Risk Prevention Program 14,678 23,374 23,374 25,000 25,775 26,574 27,398 28,247 29,123 Transfers & Cost Allocation48,421 - - - - - Total Uses of Funds1,206,571$ 2,626,057$ 2,626,057$ 2,751,168$ 2,836,454$ 2,924,384$ 3,015,040$ 3,108,506$ 3,204,870$ Ending Fund Balance Before Reserves5,507,172$ 5,349,308$ 5,349,308$ 5,369,119$ 5,389,544$ 5,410,602$ 5,432,313$ 5,454,697$ 5,477,775$ ReservesOperating Reserve438,552$ 459,445$ 473,688$ 488,372$ 503,512$ 519,121$ 535,213$ 551,805$ Pay Period 27 Reserve 10,980 10,071 10,071 0 1,392 2,785 4,177 5,570 6,962Total Reserves449,532$ 10,071$ 469,516$ 473,688$ 489,764$ 506,297$ 523,298$ 540,783$ 558,767$ Ending Fund Balance After Reserves 5,057,640$ 5,339,237$ 4,879,792$ 4,895,431$ 4,899,779$ 4,904,305$ 4,909,015$ 4,913,914$ 4,919,008$ City of Boulder 2024 Approved Budget Page 467 GOVERNMENT FINANCE OFFICERS ASSOCIATION (GFOA) - DISTINGUISHED BUDGET PRESENTATION AWARDS GFOA established the Distinguished Budget Presentation Awards Program (Budget Awards Program) in 1984 to encourage and assist state and local governments to prepare budget documents of the very highest quality that reflect both the guidelines established by the National Advisory Council on State and Local Budgeting and the GFOA's best practices on budgeting and then to recognize individual governments that succeed in achieving that goal. Approximately 1,800 governments, including states, cities, counties, special districts, school districts, and more have been recognized for transparency in budgeting. To earn recognition, budget documents must meet program criteria and excel as a policy document, financial plan, operations guide, and communication tool. More information about the GFOA Award Programs can be found at www.gfoa.org/awards The city has received this award annually since 1995 and believes the following budget conforms to program requirements and as such will submit it to GFOA to determine its eligibility for another award. Below are PDF copies of previous GFOA Distinguished Budget Presentations Awards presented to the City of Boulder. 2023 GFOA Budget Award - City of Boulder 2022 GFOA Budget Award - City of Boulder 2021 GFOA Budget Award - City of Boulder 2020 GFOA Budget Award - City of Boulder 2019 GFOA Budget Award - City of Boulder 2018 GFOA Budget Award - City of Boulder 2017 GFOA Budget Award - City of Boulder CITY OF BOULDER ANNUAL BUDGETCITY OF BOULDER ANNUAL BUDGET City of Boulder 2024 Approved Budget Page 468 2016 GFOA Budget Award - City of Boulder The City of Boulder was also awarded the GFOA Triple Crown Award in 2021 . GFOA's Triple Crown recognizes governments who have received GFOA's Certificate of Achievement for Excellence in Financial Reporting, Popular Annual Financial Reporting Award, and the Distinguished Budget Presentation Award. City of Boulder 2024 Approved Budget Page 469