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2019 Approved Operating BudgetFISCAL YEAR2019 APPROVED OPERATING BUDGET Service Excellence for an Inspired Future. City of Boulder's 2019 APPROVED BUDGET | Page 1 2019 Approved Budget City of Boulder's 2019 APPROVED BUDGET | Page 2 The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Awarf to the City of Boulder, Colorado for its annual budget for the fiscal year beginning January 1, 2018. In order to receive this award, a governmental unit must publish a budget doucment that meets program creiteria as a policy document, as an operations guide, as a financial plan, and as a communications device. In addition to this award, the City of Boulder received Special Recognition for its success in integrating information on the capital component of the budget. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and are submitting it to GFOA to determine its eligibility for another award. City of Boulder's 2019 APPROVED BUDGET | Page 3 City of Boulder's 2019 APPROVED BUDGET | Page 4 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 5 Mayor.......................................................................................................Suzanne Jones Mayor Pro Tem..........................................................................................Aaron Brockett Council Members.....................................................................................Jill Adler Grano Cindy Carlisle Lisa Morzel Mirabai Kuk Nagle Sam Weaver Bob Yates Mary Young CITY OF BOULDERCITY COUNCIL City of Boulder's 2019 APPROVED BUDGET | Page 6 CITY OF BOULDER 2019 ORGANIZATION CHART Community City Council CITY MANAGER Jane Brautigam CITY ATTORNEY Tom Carr MUNICIPAL JUDGE Linda Cooke POLICY ADVISOR Carl Castillo CHIEF FINANCIAL ADVISOR Bob Eichem DEPUTY CITY MANAGER Tanya Ange DEPUTY CITY MANAGER Mary Ann Weideman INTERIM DIRECTOR OF OPEN SPACE & MOUNTAIN PARKS Dan Burke DIRECTOR OF HOUSING & HUMAN SERVICES Kurt Firnhaber DIRECTOR OF ELECTRIC UTILITY DEVELOPMENT Steve Catanach DIRECTOR OF PARKS & RECREATION, COMMUNITY VITALITY Yvette Bowden POLICE CHIEF Greg Testa FIRE CHIEF Michael Calderazzo DIRECTOR OF PLANNING & SUSTAINABILITY Jim Robertson ASSISTANT CITY MANAGER Chris Meschuk CITY CLERK Lynnette Beck COURT ADMINISTRATOR James Cho DIRECTOR OF COMMUNICATION Patrick von Keyserling DIRECTOR OF LIBRARY & ARTS David Farnan CHIEF FINANCIAL OFFICER Cheryl Pattelli DIRECTOR OF HUMAN RESOURCES Abbie Poniatowski DIRECTOR OF INNOVATION & TECHNOLOGY Julia Richman ORGANIZATIONAL LEADERSHIP ASSIGNMENTS CHIEF SUSTAINABILITY & RESILIENCE OFFICER Kendra Tupper DIRECTOR OF PUBLIC WORKS - TRANSPORTATION Michael Sweeney DIRECTOR OF PUBLIC WORKS - UTILITIES Jeff Arthur EXECUTIVE DIRECTOR OF PUBLIC WORKS Maureen Rait City of Boulder's 2019 APPROVED BUDGET | Page 7 City Manager..........................................................................................................................................Jane S. Brautigam City Attorney.........................................................................................................................................................Tom Carr Municipal Judge..........................................................................................................................................Linda P. Cooke Deputy City Manager......................................................................................................................Mary Ann Weideman Deputy City Manager......................................................................................................................................Tanya Ange Assistant City Manager...............................................................................................................................Chris Meschuk Chief Financial Advisor....................................................................................................................................Bob Eichem Chief Financial Officer..................................................................................................................................Cheryl Pattelli City Clerk.......................................................................................................................................................Lynnette Beck Director of Communication.............................................................................................................Patrick von Keyserling Director of Community Vitality...................................................................................................................Yvette Bowden Director of Electric Utility Development.....................................................................................................Steve Catanach Fire Chief............................................................................................................................................Michael Calderazzo Director of Human Resources................................................................................................................Abbie Poniatowski Director of Housing & Human Services........................................................................................................Kurt Firnhaber Director of Innovation & Technology...........................................................................................................Julia Richman Director of Library & Arts..............................................................................................................................David Farnan Municipal Court Administrator..........................................................................................................................James Cho Interim Director of Open Space & Mountain Parks.........................................................................................Dan Burke Director of Parks & Recreation....................................................................................................................Yvette Bowden Director of Planning & Sustainability...........................................................................................................Jim Robertson Police Chief.........................................................................................................................................................Greg Testa Executive Director of Public Works............................................................................................................Maureen F. Rait Director of Public Works for Transportation...........................................................................................Michael Sweeney Director of Public Works for Utilities........................................................................................................Jeffrey M. Arthur CITY OF BOULDERMANAGEMENT STAFF City of Boulder's 2019 APPROVED BUDGET | Page 8 Executive Budget Officer……………………............................………………………...........................………… Kady Doelling Senior Central Budget Analyst……………............................………………………......................…………………Gina Coluzzi Senior Central Budget Analyst…………………............................………………......................………………..Hannah Combs Central Budget Analyst………………………..........................……………………..........................………………Rachel Deckert Central Budget Analyst……………………...........................……………………..........................………………….Phillip Pappas City Attorney’s Office………………………............................……………………....................……………….Heather Hayward City Clerk’s Office/City Council……………..............................…………...................……………………...Dianne Marshall City Manager’s Office……………………............................……………………......................………………………….Ann Large Communication..………………………….........................…………………….............................……………………Annie Zaruba Community Vitality……………………….........................……………...…...............................…………………….Angie Naillon Electric Utility Development…………................................................................................………………………..Heidi Joyce Fire-Rescue…………………………………………………......................……...............................………………..Devin Billingsley Human Resources…………………………………………......................…..............................…………………….Mike Giansanti Housing & Human Services…………...……………......................………...............................……………………Tip Karasudhi Innovation & Technology…………...……..…………….....................................................……………………………Beth Lemur Municipal Court………………………………………........................…….................................………………………….Jean Grill Open Space & Mountain Parks…………...…………...............................................…………………………..Lauren Kilcoyne Parks & Recreation…………...………………………....................................................………………...…………….Jackson Hite Planning & Sustainability………...……................................................................……………………………..Joanna Paradiso Police……………………………………………….............................….................................………………………Bridget Pankow Public Works - Development Services.................................…......................................…………………….Joanna Paradiso Public Works - Support Services............................................…..................................…………………………….Maria Diaz Public Works - Transportation…………….……………...........................……….......................………………….Graham Clark Public Works - Utilities……………….……………………..........................……............................……………………….Ken Baird CITY OF BOULDERBUDGET STAFF City of Boulder's 2019 APPROVED BUDGET | Page 9 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 10 TABLE OF CONTENTS 1 | CITY MANAGER’S MESSAGE……………….....................………………………...........................………… Pg. 15 Attachment A: Significant Changes.........................…………….…………...........................………… Pg. 22 2 | CITYWIDE CONTEXT & STRATEGY………………...............…………………...........................….……… Pg. 27 General City Information.........................………...................…….…………...........................………… Pg. 28 Budget Philosophy & Process.................………...................…….…………...........................………… Pg. 31 Strategic & Long-Term Planning............………...................…….…………...........................………… Pg. 36 3 | SOURCES & USES……………...................……….............................………………...........................………… Pg. 39 Citywide Summary of Sources & Uses....................…………….…………...........................………… Pg. 40 Citywide Sources (Revenues).........................…………….……...........……...........................………… Pg. 45 Citywide Uses (Expenditures)...................................…………….…………...........................………… Pg. 55 4 | DEPARTMENT OVERVIEWS…………..............................………………………...........................………… Pg. 61 City Attorney’s Office...................................................…………….…………............................………… Pg. 63 City Clerk’s Office...........................................................…………….…………...........................………… Pg. 67 City Council.......................................................................…………….…………...........................………… Pg. 71 City Manager’s Office...................................................…………….…………...........................………… Pg. 75 Communication...............................................................…………….…………...........................………… Pg. 81 Community Vitality.......................................................…………….…………...........................………… Pg. 85 Electric Utility Development.......................................…………….…………...........................………… Pg. 87 Finance...............................................................................…………….…………..............................…….… Pg. 95 Fire-Rescue.......................................................................…………….………...…............................……… Pg. 101 General Governance....................................................…………….………….........................………… Pg. 107 Housing & Human Services............................................…………….…………..........................………… Pg. 111 Human Resources..........................................................…………….…………..........................………… Pg. 117 Innovation & Technology............................................…………….………….................................…… Pg. 121 Library & Arts..................................................................…………….…………................................…… Pg. 127 Municipal Court..............................................................…………….………….................................…… Pg. 133 Open Space & Mountain Parks................................…………….…………................................…… Pg. 137 Parks & Recreation........................................................…………….………….............................……… Pg. 143 Planning & Sustainability............................................…………….…………............................….…… Pg. 149 Police...................................................................................…………….…………............................……… Pg. 155 Public Works....................................................................…………….…………................................…… Pg. 161 5 | FUND FINANCIALS………………....................…………….............................….............................……… Pg. 171 General Fund..................................................................…………….………….........................…..……… Pg. 172 .25 Cent Sales Tax Fund..............................................…………….…………..........................………… Pg. 174 Affordable Housing Fund...........................................…………….…………..........................………… Pg. 175 Airport Fund....................................................................…………….………….........................……..…… Pg. 176 Boulder Junction Access GID - Parking Fund......…………….………….........................…….…… Pg. 177 Boulder Junction Access GID - TDM Fund..............…………….………….........................………… Pg. 178 City of Boulder's 2019 APPROVED BUDGET | Page 11 TABLE OF CONTENTS Boulder Junction Improvement Fund.....................…………….……...............................….……… Pg. 179 Capital Development Fund.........................................…………….……...............................….……… Pg. 180 Capital Improvement - Community, Culture, Safety Tax Fund.............................………… Pg. 181 Climate Action Plan Fund............................................…………….……................................………… Pg. 182 Community Development Block Grant Fund.......…………….…….................................………… Pg. 183 Community Housing Assistance Program Fund...........…….……................................………… Pg. 184 Compensated Absences Fund....................................…………….……................................………… Pg. 185 Computer Replacement Fund....................................…………….…….................................………… Pg. 186 Downtown Commercial District Fund......................…………….……...............................………… Pg. 187 Equipment Replacement Fund...................................…………….……................................………… Pg. 189 Facility Renovation & Replacement Fund..............…………….……................................………… Pg. 191 Fleet Operations & Replacement Fund...................…………….……...............................………… Pg. 192 HOME Investment Partnership Grant Fund...........…………….……...............................………… Pg. 193 Library Fund.....................................................................…………….……...............................….……… Pg. 194 Lottery Fund.....................................................................…………….……................................………… Pg. 195 Open Space Fund...........................................................…………….……................................………… Pg. 196 Permanent Park & Recreation Fund.......................…………….……................................………… Pg. 197 Planning & Development Services Fund................…………….……...............................………… Pg. 198 Property & Casualty Insurance Fund.....................…….……….……...............................………… Pg. 199 Recreation Activity Fund.............................................…………….……................................………… Pg. 200 Stormwater/Flood Management Utility Fund....…………...……................................………… Pg. 202 Sugar-Sweetened Beverage Distribution Tax Fund......….……...............................………… Pg. 204 Telecommunications Fund...........................................…………….…....…...........................………… Pg. 205 Transit Pass GID Fund...................................................…………….…....…............................………… Pg. 206 Transportation Fund.....................................................…………….....……............................………… Pg. 208 Transportation Development Fund..........................…………….....……...........................………… Pg. 210 University Hill Commercial District Fund................…………....….……...........................………… Pg. 211 Wastewater Utility Fund.............................................…………....….…….............................………… Pg. 212 Water Utility Fund..........................................................…………....….……............................………… Pg. 214 Workers’ Compensation Insurance Fund..............…………….....……...........................….……… Pg. 216 6 | APPENDIX……………….........................................................…………….…....….............................………… Pg. 217 Budget Terms...................................................................…………….....…….............................………… Pg. 218 Fund Definitions..............................................................…………….....…….............................………… Pg. 221 Fees, Rates, & Charges.................................................…………….....……............................………… Pg. 225 Budget Policies................................................................…………….....……............................………… Pg. 235 Debt Service.....................................................................…………….....……............................………… Pg. 245 Budget Appropriation Ordinance............................…………….....……............................………… Pg. 251 City of Boulder's 2019 APPROVED BUDGET | Page 12 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 13 The City of Boulder’s 2019 Approved Budget contains a detailed description of how the city plans to invest available resources into city operations in 2019. The 2019 Approved Budget has six main parts: 1 | City Manager’s Budget Message The City Manager’s Budget Message is a transmittal letter to Boulder’s City Council and residents that summarizes the contents of the 2019 Approved Budget. The transmittal letter includes an attachment that details variances in the 2019 operating budget to the 2018 operating budget. 2 | Citywide Context and Strategy This section provides a general overview of the City of Boulder including its history, describes the organization of city operations, explains the city’s annual budget process, details the city’s accounting system and fund structure, and explains the long-range financial planning strategies of the City of Boulder. 3 | Sources and Uses The Sources and Uses section contains summary information of the 2019 Approved Budget, projected revenues and budgeted expenditures. It shows all anticipated sources (revenues) by type and fund, provides information on tax rates, shows budgeted uses (expenditures) by fund, and lists all interfund transfers. 4 | Department Overviews Department Overviews describe the city’s operational structure and function, 2018 accomplishments, and 2019 key initiatives for each of the city’s individual departments. It includes details on significant changes between the 2018 and 2019 budgets, as well as the detailed program budget for each department. 5 | Fund Financials The Fund Financials section provides tables detailing the sources and uses of each of the city’s 36 funds, for 2017 actual, 2018 revised, 2019 approved, and 2020-2024 projected amounts. 6 | Appendix •Budget Terms; •Fund Definitions; •Fees, Rates, & Charges, which summarizes proposed adjustments to city fees and the effect on revenues; •Budget Policies, which provides an overview of the city’s financial and reserve policies; •Debt Service, which lists the city’s debt service payments from 2019 to 2024, provides a combined schedule of long-term debt, and provides computation of the legal debt margin for the last ten years; and • Budget Appropriation Ordinance. HOW TO USE THIS DOCUMENT City of Boulder's 2019 APPROVED BUDGET | Page 14 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 15 1 | CITY MANAGER’S MESSAGE Dear City Council members and Boulder residents, I am pleased to present the 2019 Approved Budget. The $353.7 million budget reflects City Council-adopted goals and was developed in accordance with the City Charter, city Financial Management Policies, Operating Budget guiding principles, and Capital Improvement Program (CIP) guiding principles. The City of Boulder is monitoring the local economy closely, and staff is recommending a conservative operating budget that reflects our flattening retail sales tax revenues in 2017 and the projected modest increase in 2018 and 2019. The 2019 Approved Budget leverages on-going revenues and one-time dollars to support department assessments, comprehensive planning and strategic capital investment to ensure a strong financial foundation. Boulder has continued its responsive approach to the economy to enhance community resilience and is well- prepared for the headwinds of flattening retail sales tax revenues and an economically constrained environment. The annual budget of $353.7 million (excluding transfers) across all funds and areas represents a 9.1 percent decrease in spending over 2018. The primary factor in this budget decrease is a $41.1 million decrease in capital spending over 2018. The Capital Improvement Program (CIP) is a six-year plan to maintain and improve the city’s infrastructure. About 81 percent of the six-year CIP is allocated to repair, rehabilitation and enhancements for existing public facilities. These capital investments are prioritized, and funds are set aside over time, to directly cover the costs of planned projects. Capital spending changes based on maintenance schedules, needed upgrades, and timing of new projects. These spending variances impact the total city budget in any given year. For these reasons, the operating budget often better depicts year-to-year trends. The operating budget of $283.2 million represents a 2.0 increase compared to 2018. This modest operating increase includes important, strategic investments in the community, outlined in more detail in the budget memo. These important investments are possible through strategic reductions within departments, eliminating 32.49 staff positions, implementing efficiencies in programs and services, reprioritizing city work plans, and by shifting funding from the General Fund to other city sources. The thoughtful examination of department budgets enabled staff to address the 2018 ongoing revenue shortfall and close the projected gap between ongoing revenues and expenditures through 2020. Strategic reductions for 2019 were informed by department analyses of constituent use, impacts to the community, and by opportunities to reallocate and reprioritize funding. This approach enabled the city to make precision adjustments at the department and program level rather than make across-the-board reductions in every area. Reducing personnel costs and refining how we deliver services for 2019 are essential to maintaining long-term financial sustainability. The budget reflects cost-control measures and synergies across the organization to maintain our strong fiscal position. City of Boulder's 2019 APPROVED BUDGET | Page 16 CITY MANAGER’S MESSAGE THE FINANCIAL CONTEXT FOR THE APPROVED BUDGET This budget addresses community needs and priorities within the context of the current and projected city revenues. There are reasons to proceed cautiously. Retail sales tax, which is nearly 80 percent of total Sales and Use Tax revenue, has grown slowly and is up 1.9 percent over 2017. The 2019 Approved Budget projects retail sales tax will continue to grow slowly and assumes a one percent increase above the 2018 end-of year projection of one percent growth over 2017. Through June 2018, use tax revenues are up markedly over 2017. Most notably, construction use tax is up 46.1 percent and business use tax is up 27.8 percent. While these results are positive, the largest gains in city revenues are from one-time revenue sources, and in keeping with best practices, have been allocated toward one-time expenses. The 2019 General Fund Approved Budget increased 3.9 percent, or $5.9 million, more than the 2018 revised budget. The sole reason for this increase is one-time spending doubling in 2019 to fund high-priority needs such as: •Paying off the Hogan Pancost interfund loan; •Phase II of the City of Boulder website redesign; •Broadband implementation and outreach; •Police Master Plan; and •Operations and maintenance at Alpine Balsam hospital and garage facility. Because retail sales tax trends indicate a slower-growth local economy next year, the budget makes substantial reductions to the city’s General Fund and other sales tax supported funds’ ongoing budget. The recommendations trim the General Fund ongoing budget by 3.7 percent and includes strategic recommendations to present a balanced 2019 budget and close the General Fund structural funding gap through 2020 while the city continues to explore its funding sources and efficiencies for near and long-term operations. In addition to the personnel reductions, the printed community newsletter pilot, which began in 2016, will be reduced from six mailed issues to four issues and supplemented by digital content on the city newsroom at bouldercolorado.gov and other non-personnel expenses are included in the reductions. This budget also shifts some funding allocations to reflect current needs and priorities, including: additional funding in the Library to achieve their fiscally constrained Master Plan needs, additional staffing within the City Attorney’s Office; health care savings applied toward staff retention strategies; economic vitality rebates for incubator and innovation efforts; and health equity funding for Meals on Wheels. The 2019 Approved Budget continues the goal of increasing General Fund reserves to 20 percent by 2020 and prioritizes core government services while also supporting Boulder’s forward-thinking community by aligning city revenues with community priorities and council-approved master plans. The budget ensures the city continues to invest in the highest priority areas to deliver quality core services and to maintain current community assets to support livability for residents and economic vibrancy. While 2019 is a conservative budget, there are some positive indicators for the 2019 economy. Boulder’s unemployment level of 2.7 percent in June 2018, compared to 2.6 percent in June 2017, is stable and comparable with the state unemployment rate of 2.7 percent. This is an improvement of .03 percent from January 2018 and an indicator of near full employment for the state and local economy. City of Boulder's 2019 APPROVED BUDGET | Page 17 CITY MANAGER’S MESSAGE ALIGNING SPENDING WITH COMMUNITY PRIORITIES I am proud to say that the 2019 Approved Budget aligns resources with council and community priorities. It continues to be informed by the city’s strategic plan, department assessments and resident feedback from surveys, online engagement tools, open houses and public meetings conducted throughout the year. This budget also was guided by the Sustainability + Resilience Framework, in conjunction with the update to the Boulder Valley Comprehensive Plan. SUSTAINABILITY + RESILIENCE FRAMEWORK The City of Boulder continuously works to provide service excellence for an inspired future. The Sustainability + Resilience Framework guides budgeting and planning processes by providing consistent goals necessary to achieve Boulder’s vision of a great community and the actions required to achieve them. A complete list of reductions and new funding initiatives for 2019 are included in Attachment A (listed by department). Below are some highlights under each of the core areas of interest to underscore the value of Boulder’s Sustainability + Resilience Framework. City of Boulder's 2019 APPROVED BUDGET | Page 18 CITY MANAGER’S MESSAGE 2019 APPROVED BUDGET HIGHLIGHTS Boulder Electric Utility – Since 2011, the City of Boulder has explored creating its own municipal electric as a path to achieving its goals of 100 percent clean energy and an 80 percent reduction in carbon emissions by 2050. The city’s analysis shows that forming a municipal electric utility is one way to achieve its energy goals. The 2019 Approved Budget includes funding to identify the costs and resources needed to: 1. Separation of the electric distribution system; 2. Acquisition of the existing electric distribution system assets; 3. Integrated power supply and transmission; and 4. Start‐up and ongoing operation and maintenance of an electric utility. This budget allocation provides the money needed to for the steps above to inform the community in anticipation of a November 2020 go/no‐go decision vote if Boulder should continue to pursue its own electric utility. Climate Commitment – City of Boulder marijuana license holders are required to obtain 100 percent of their electricity use from renewables. In 2015, the city-managed Energy Impact Offset Fund (EIOF) was established to enable the city to catalyze local projects that more directly reduced and/or offset the marijuana industry’s greenhouse gas emissions. To date, the city has billed the license holders a total of $511,408. For 2019, the city has budgeted $350,000 of the EIOF revenue to support a private consultant to manage implementation of the EIOF business plan. The balance of the EIOF revenues will be utilized directly for the EIOF project(s) identified in the business plan. Vision Zero – The city’s travel safety efforts seek to achieve the Transportation Master Plan Vision Zero objective of no serious injury or fatal collisions. The multifaceted approach of evaluation, engineering, enforcement and education (4-Es) is used to target areas and behaviors. Distracted and impaired driving/cycling/walking and pedestrian and cyclist crashes remain a specific area of focus. The 2019 Approved Budget allocates $18,020,930 across the budgets of the Boulder Police Department and Public Works - Transportation Division to travel safety and Vision Zero. Police Officer – The addition of an officer will help meet the needs of the community by helping prevent crime and address the community need for increased officer presence to help provide a safer community. The addition of this officer will also enable the department to meet the recommendations of the 2013 Master Plan to hire a total of eight officers. City of Boulder's 2019 APPROVED BUDGET | Page 19 CITY MANAGER’S MESSAGE Economic Vitality Rebates for incubator and innovation efforts – The flexible rebate program has been funded at $350,000 and in 2017 spent just under $100,000. Because the funds are not fully utilized, the department is shifting some of these dollars to support the Boulder Small Business Development Center (SBDC) incubator program, that was funded as one time in 2018 and to the Boulder Chamber Innovation Venture. EnerGov maintenance – EnerGov is the city’s new land management, permitting, licensing, and enforcement system which integrates licensing, permitting, and enforcement applications across the city into a single system. Family Resource Schools (FRS) Program sustainability – FRS is funded by the city’s General Fund, Boulder Valley School District (BVSD), Community Development Block Grant (CDBG) grant, program fees and charitable donations. Projected budget shortfalls have been an ongoing issue over several years as funding has remained flat from the city and BVSD and has been significantly reduced from the CDBG grant. Because of this, grants and contract awards have been static or slightly decreasing while program personnel costs have been rising. Increased the funding from the General Fund will allow the program to maintain in all existing schools. North Central Boulder Community Plan & Alpine Balsam Area Plan – The city purchased the Alpine- Balsam site in late 2015 and agreed to lease buildings back to Boulder Community Hospital (BCH) during the transition to its new campus at Foothills and Arapahoe. BCH currently leases the main hospital, Medical Office Pavilion and parking garage until May 31, 2019. The 2019 budget proposal is for maintenance and operation expenses once BCH vacates the premises. All maintenance and operating expenses for the main hospital and Medical Pavilion, including the parking garage and surrounding site will become the city’s responsibility. In addition to monthly expenses to preserve the building, the Approved Budget includes the cost to decommission the buildings. Library feasibility study – The Civic Area Plan and the pending 2018 Master Plan recommend activation of the theater and gallery. The master plan also proposes expanding the space in the north building allocated to partners and BLDG61. There has also been interest from outside groups to expand the north building into a performing arts center. An assessment including review of flood regulations is needed to determine if it is feasible to renovate (or expand) the north building to meet BPL’s programmatic goals. Building code and flood regulations will dictate the level of investment that can be made on the site and in the building. City of Boulder's 2019 APPROVED BUDGET | Page 20 CITY MANAGER’S MESSAGE Website redesign – Bouldercolorado.gov is the city’s primary platform for sharing information with the community. The current website was launched five years ago and must be redesigned to be customer service‐driven, optimized for business processes and easier to navigate and use. In May 2018, the city engaged a consultant to develop a blueprint for a new city website, a more versatile organization of information, based on user research, testing and input from internal and external customers. 2019 funding is proposed to implement this blueprint through a website redesign. Funding will support change management, process improvement, design, content migration, and development work involved with a redesign. Broadband – Building a true fiber backbone throughout Boulder will serve as a catalyst for many future investments and is a critical step in facilitating achievement of the vision to provide a world-class community telecommunications infrastructure to Boulder for the 21st century and beyond. Broadband connectivity is a critical infrastructure service for quality of modern life, as is the case with roads, water, sewer and electricity. Based on the project’s guiding principles, a backbone would be the first step to facilitate multiple future options for connectivity and access for every home, business, non-profit organization, government entity and place of education to access a fast, affordable, and secure connection. Shifting funding sources – Several departments that receive funding from the General Fund are also supported by other funding sources. Due to this constrained environment, these departments proposed shifting General Fund expenses to more sustainable funding sources. This includes shifting Parks and Recreation funds to their other two funds as well as shifting Planning & Sustainability (P&S) costs to the Climate Action Plan (CAP) tax and the Planning & Development Services (P&DS) fund. Health Care – For the second year in a row, the city received a flat rate increase in health care. For 2019 and ongoing, these savings will be repurposed to address retention efforts throughout the city and assist in any total compensation changes. City of Boulder's 2019 APPROVED BUDGET | Page 21 CITY MANAGER’S MESSAGE BeHeard Boulder – The city launched an online engagement platform, Be Heard Boulder, in March 2018 to allow individuals to provide input on policy decisions from their computers or phones, supporting more accessible and inclusive public participation. The 2019 goal is to double the number of projects featured and hit specific growth targets in unique views, registration and “engaged” participants. Meals on Wheels – Each year the Housing & Human Services Department awards a $75,000 subsidy to Meals on Wheels to provide lunch and weekly dinner meals at the senior centers. Beginning in 2019, the funding source of this contract will shift from the General Fund to the Health Equity Program within the Sugar Sweetened Beverage Tax Fund. Human Relations Commission (HRC) grant funding – In 2018, city council approved one‐time additional funding of $30,000 to expand community cultural and inclusion grants and HRC community work. The 2019 budget would extend the $30,000 one‐time support to the HRC, bringing the total ongoing budget to $61,000 for grantmaking, community outreach and inclusion events. Library elimination of fees – In recent years, the industry trends has been to eliminate late fees as these fees disproportionately affect lower income and disadvantaged patrons. This budget recommends eliminating these fees. Volunteer Management System – This request is for an Enterprise Wide Volunteer Management Software System which will facilitate the administrative work of managing volunteer data allowing for organization wide utilization of volunteers, not only in times of disaster or crisis, but also in support of creating organizational capacity and enhancing community engagement. CONCLUSION City departments approached the 2019 budget process in a thoughtful and strategic manner that continues to deliver essential services to the community and embraces Boulder’s vision for a sustainable future. As a result, the 2019 Approved Budget represents a conservative spending plan that supports community priorities while aligning expenditures with projected revenues to ensure the city is able to meet future community needs. Respectfully submitted, Jane S. Brautigam City Manager City of Boulder's 2019 APPROVED BUDGET | Page 22 ATTACHMENT A: SIGNIFICANT CHANGES Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE City Attorney's Office Total 31,286$ (0.30) 3,450$ - General Fund Reduction Total (150,094)$ (1.30) -$ - Eliminate outside legal consulting funds (28,277)$ - -$ - Eliminate Paralegal I - standard position (21,663) (0.30) - - Eliminate Paralegal II - standard position (80,154) (1.00) - - Reduce temporary law clerks personnel expense to be more in line with actual spending (20,000) - - - Investment Total 181,380$ 1.00 3,450$ - Add additional Assistant City Attorney I 90,690$ 1.00 3,450$ - Add additional Assistant City Attorney I for Utilities Division 90,690 1.00 - - Reallocate Law Clerk salary and reallocate salaries to temporary wages - (1.00) - - 61,529$ 1.00 140,948$ - General Fund Reduction Total (6,517)$ - -$ - Eliminate various non personnel expenses for cell phones, computer replacement business travel, and telecom charges (2018 Reduction)(6,517)$ - - - Investment Total 68,046$ 1.00 140,948$ - Convert fixed-term Administrative Specialist II to standard ongoing position 68,046$ 1.00 -$ - Budget for biennial elections and campaign financing reimbursements - - 140,948 - City Manager's Office Total (14,735)$ (1.88) (289,072)$ (1.00) General Fund Reduction Total (142,785)$ (1.88) (289,072)$ (1.00) Salary savings on underfilled positions -$ - (145,000)$ - Eliminate Community Coordinator - standard position (2018 Reduction)(84,941) (0.88) - - Eliminate Chief Resilience Officer - fixed-term position (2018 Reduction)- - (144,072) (1.00) Eliminate Management Fellow - standard position (2018 Reduction)(57,844) (1.00) - - Investment Total 128,050$ - -$ - 2019 Growing Up Boulder partnership for engagement between the city and school- aged children 61,800$ - -$ - Citywide volunteer appreciation event 10,000 - - - Enterprise-wide volunteer management system software subscription 36,250 - - - Renewal of annual license and support for Be Heard Boulder online engagement platform 20,000 - - - -$ - 721,970$ - General Fund Investment Total -$ - 721,970$ - Pay off interfund loan for Hogan Pancost land purchase -$ - 721,970$ - Communication Total (15,000)$ - 205,904$ 1.00 General Fund Reduction Total (15,000)$ - (90,000)$ - Closed captioning - shift funding source to PEG dollars -$ - (60,000)$ - Downgrade Communication Manager to Communication Specialist II (15,000) - - - Reduce frequency of Community Newsletter from bimonthly to quarterly - - (30,000) - Investment Total -$ - 229,268$ 0.25 Communication Specialist – Extend 2-year fixed-term position including associated operating costs -$ - 29,268$ 0.25 Phase II of City of Boulder website redesign project - - 200,000 - Community Housing Assistance Program Fund Investment Total -$ - 32,874$ 0.37 Communication Specialist – Extend 2-year fixed-term position including associated operating costs -$ - 32,874$ 0.37 Affordable Housing Fund Investment Total -$ - 33,762$ 0.38 Communication Specialist – Extend 2-year fixed-term position including associated operating costs -$ - 33,762$ 0.38 Approved Budget Investment Total/(Reduction Total) and Description City Clerk Total Citywide Total City of Boulder's 2019 APPROVED BUDGET | Page 23 ATTACHMENT A: SIGNIFICANT CHANGES Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE Approved Budget Investment Total/(Reduction Total) and Description (90,558)$ (1.00) 512,237$ - General Fund Reduction Total (250,058)$ (1.00) -$ - Eliminate Administrative Specialist II - standard position (50,058)$ (1.00) -$ - Reduce and repurpose Flexible Rebate Program (200,000) - - - Investment Total 68,750$ - 89,615$ - Boulder Chamber's Innovation Venture - repurpose portion of the EV Rebate program to fund 2nd year of this program -$ - 10,000$ - Boulder SBDC Advanced Industry Incubator - repurpose portion of the EV Rebate program to continue funding this program on ongoing basis following its initial funding in 2017 and 2018 50,000 - - - Continue pilot Hill employee EcoPass program - - 79,615 - Ongoing software applications support for Community Vitality parking systems through MOU with I&T 18,750 - - - Downtown Commercial District Fund Investment Total 90,750$ - 422,622$ - Downtown Boulder (CAGID and BID) employee EcoPass program participant and cost increases -$ - 422,622$ - Ongoing software applications support for Community Vitality parking systems through MOU with I&T 18,750 - - - Parking & Access Revenue and Control System (PARCS) ongoing equipment service agreement 72,000 - - - (178,623)$ (1.30) -$ - General Fund Reduction Total (185,202)$ (1.30) -$ - Eliminate Accountant - standard position (88,172)$ (1.00) -$ Eliminate Revenue and Licensing Officer - standard position (38,030) (0.30) - - Reduce temporary employee funding for closed sworn pension plan administration (59,000) - - - Investment Total 6,579$ - -$ - Software license, maintenance and replacement funding for EnerGov software 6,579 - - - (403,000)$ (1.00) -$ - General Fund Reduction Total (403,000)$ (1.00) -$ - Eliminate Code Enforcement/Investigations - standard position (128,000)$ (1.00) -$ - Extend fleet replacement cycle and apparatus replacement life-cycles (205,000) - - - Reduce non-personnel expenses such as office supplies, consulting and administrative staff training (70,000) - - - -$ - 93,000$ - General Fund Reduction Total (126,000)$ - -$ - Reduce transfer to Convention & Visitors Bureau (126,000)$ - -$ - Investment Total 126,000$ - 93,000$ - Operation and management of citywide events 126,000$ - 93,000$ - (522,479)$ (4.00) 103,300$ - General Fund Reduction Total (622,479)$ (4.00) (76,700)$ - Sell bus and contract out bus service for senior services and other city events -$ - (76,700)$ - Eliminate Administrative Specialist - standard position (71,500) (1.00) - - Eliminate Deputy Director of Human Services - standard position (158,100) (1.00) - - Eliminate Planning Project Manager - standard position (94,700) (1.00) - - Eliminate Senior Services Social Trips Program (35,420) - - - Eliminate Strategic Initiatives Manager - standard position (125,000) (1.00) - - Reduce department-wide non-personnel expenses (34,500) - - - Reduce consulting and office supplies (28,259) - - - Shift subsidy for Senior Services - Meals on Wheels from General Fund to Sugar Sweetened Beverage Tax Fund (75,000) - - - Investment Total 100,000$ - 180,000$ - Contingency for severe weather sheltering in the event it is not provided by non- profits -$ - 180,000$ - Increase funding for Family Resource Schools (FRS) Program 70,000 - - - Provide ongoing funding for Human Relations Commission (HRC) grants 30,000 - - - Fire-Rescue Total General Governance Total Housing & Human Services Total Community Vitality Total Finance Total City of Boulder's 2019 APPROVED BUDGET | Page 24 ATTACHMENT A: SIGNIFICANT CHANGES Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE Approved Budget Investment Total/(Reduction Total) and Description 193,280$ (1.00) -$ - General Fund Reduction Total (181,720)$ (1.00) -$ - Eliminate Benefits Specialist - standard position (77,320)$ (1.00) -$ - Reduce employee recognition events and miscellaneous purchased services to be in line with actual spending (104,400) - - - Investment Total 399,125$ 0.37 -$ - Repurpose health care savings for citywide retention efforts 375,000$ - -$ - Reallocate staff from Parks and Recreation to Human Resources 24,125 0.37 - - .25 Cent Sales Tax Fund Reduction Total (24,125)$ (0.37) -$ - Reallocate staff from Parks and Recreation to Human Resources (24,125)$ (0.37) -$ - Innovation & Technology Total (384,480)$ (2.00) 250,000$ 1.00 General Fund Reduction Total (384,480)$ (2.00) -$ - Eliminate Applications Support Manager - standard position (151,000)$ (1.00) -$ - Eliminate System Administrator - standard position (121,580) (1.00) - - Eliminate temporary staff (8,000) - - - Reduce various non-personnel expenses such as consulting, subscriptions and cell phones (85,900) - - - Reduce number of interns (18,000) - - - Investment Total -$ - 250,000$ 1.00 Broadband Project Manager - new 2-year fixed-term position and associated operating funding for engagement activities -$ - 250,000$ 1.00 Library & Arts: Arts Division Total (55,870)$ - 250,000$ - General Fund Reduction Total (55,870)$ - -$ - Eliminate creative economy and cultural research projects (14,935)$ - -$ - Eliminate all contingency budgets (26,435) - - - Eliminate new pilot programs (13,000) - - - Reduce public events budget (1,500) - - - Investment Total -$ - 250,000$ - Facility Based Arts and Cultural Grant Pilot Program -$ - 250,000$ - 535,191$ 2.75 190,000$ - General Fund Reduction Total (6,000)$ - -$ - Eliminate library catalog app subscription (6,000)$ - -$ - Investment Total 441,191$ 2.75 190,000$ - Creative Technologist – convert fixed-term to vacant standard position 85,000$ - -$ - Deep cleaning, maintenance and replacement of library furniture used by the public 75,000 - - - Main Library North Building Renovation Feasibility Assessment - General Fund Library Reserve - - 105,000 - Achieve fiscally constrained funding model in Library Master Plan 281,191 2.75 85,000 - Repurpose savings from Convention & Visitors Bureau to the Library 126,000 TBD - - Library Fund Investment Total 100,000$ - -$ - Increase Library collection and materials available to patrons 100,000$ - -$ - Human Resources Total Library & Arts: Library Division Total City of Boulder's 2019 APPROVED BUDGET | Page 25 ATTACHMENT A: SIGNIFICANT CHANGES Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE Approved Budget Investment Total/(Reduction Total) and Description (90,167)$ (1.00) (22,901)$ - General Fund Reduction Total (90,167)$ (1.00) (22,901)$ - Eliminate Deputy Court Clerk - standard position (64,857)$ (1.00) -$ - Reduce postage, collections, equipment replacement due to efficiencies - - (22,901) - Eliminate miscellaneous non personnel expenses such as postage, purchased services, food, credit card processing fees, etc. (2018 Reduction)(25,310) - - - Open Space & Mountain Parks Total 735,229$ - (113,882)$ - General Fund Reduction Total -$ - (113,882)$ - Reduce the subsidy from the General Fund to the Open Space Fund -$ - (113,882)$ - Open Space Fund Investment Total 735,229$ - -$ - Reallocate from CIP to operating for interim campus lease payment 715,000$ - -$ - Software license, maintenance and replacement funding for EnerGov software and extension of a fixed term position 20,229 - - - (320,676)$ (3.25) (40,363)$ - General Fund Reduction Total (669,829)$ - (40,363)$ - Reduce the subsidy from the General Fund to Recreation Activity Fund by eliminating vacant positions that are funded through the subsidy (187,271)$ - (40,363)$ - Reductions due to operational efficiencies and realigning budget with historical spending patterns (133,405) - - - Shift Fleet costs for Park Operations and Forestry to .25 Sales Tax Fund (349,153) - - - .25 Cent Sales Tax Fund Investment Total 349,153$ - -$ - Shift Fleet costs for Park Operations and Forestry to .25 Sales Tax Fund 349,153$ - -$ - Recreation Activity Fund Reduction Total -$ (3.25) -$ - Reduce the subsidy from the General Fund to Recreation Activity Fund by eliminating vacant positions that are funded through the subsidy -$ (3.25) -$ - (144,573)$ (2.00) 585,240$ 3.44 General Fund Reduction Total (343,128)$ (2.00) (83,195)$ - Eliminate Deputy Director for Planning - standard position (149,321)$ (1.00) -$ - Eliminate Urban Designer - standard position (112,000) (1.00) - - Reallocate a larger portion of Planning Director Position to the P&DS Fund (46,346) - - - Reallocate climate commitment budget to CAP Tax Fund and Trash Tax - - (50,000) - Reallocate larger portion of Chief Sustainability Officer to the CAP Tax Fund - - (33,195) - Reallocate larger portion of Senior Environmental Planner to dedicated Trash Tax in General Fund (35,461) - - - Investment Total -$ - 68,083$ 1.00 Associate Planner for Comprehensive Planning - extend fixed-term position -$ - 68,083$ 1.00 Planning & Development Services Fund Investment Total 198,555$ - 192,157$ 2.44 Software license, maintenance and replacement funding for EnerGov software and extension of a fixed term position 152,209$ - 47,295$ 0.44 Special Planning Projects Staffing (Administrative Specialist) - extend fixed-term position - - 81,189 1.00 Special Planning Projects Staffing (Planner I) - extend fixed-term position - - 63,673 1.00 Reallocate a larger portion of Planning Director Position to the P&DS Fund 46,346 - - - Climate Action Plan Tax Fund Investment Total -$ - 408,195$ - Solar Project Support for the Energy Impact Offset Fund for implementation of new solar projects -$ - 350,000$ - Reallocate larger portion of Chief Sustainability Officer to the CAP Tax Fund - - 33,195 - Reallocate climate commitment budget to CAP Tax Fund and Trash Tax - - 25,000 - Municipal Court Total Parks & Recreation Total Planning & Sustainability Total City of Boulder's 2019 APPROVED BUDGET | Page 26 ATTACHMENT A: SIGNIFICANT CHANGES Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE Approved Budget Investment Total/(Reduction Total) and Description (543,105)$ (3.50) 180,013$ - General Fund Reduction Total (660,712)$ (4.50) (84,965)$ - Eliminate Dispatch Supervisor - standard position (89,465)$ (1.00) -$ - Eliminate HR/Training Administrative I -standard position (53,410) (1.00) - - Eliminate Maintenance Person - standard position (51,137) (1.00) - - Eliminate Photo Radar Process Server - standard positions - (1.50) (84,965) - Savings created by vacancies due to turnover, retirement, etc.(466,700) - - - Investment Total 117,607$ 1.00 264,978$ - Electronic Ticket Writers 21,987$ - 109,178$ - Police Officer - new standard position 89,699 1.00 5,800 - Update to 2013 Police Master Plan - - 150,000 - Software license, maintenance and replacement funding for EnerGov software 5,921 - - - 752,732$ - 1,583,290$ 1.66 General Fund Reduction Total (517,781)$ - -$ - General reduction in non personnel expenses (40,000)$ - -$ - Reallocate funding for a temporary position that assists with FAM CIP project management to the Facilities Renovation and Replacement Fund (52,000) - - - Remove contingency funding for general fund equipment replacement (34,326) - - - Remove funding for leased off space that is no longer required (391,455) - - - Investment Total 195,200$ - 1,402,248$ - Facility operations & maintenance at Alpine-Balsam Buildings (Hospital and Medical Pavilion)-$ - 807,000$ - Facility operations & maintenance at Alpine-Balsam parking garage 28,000 - 397,000 - Radio operations & maintenance and replacement of infrastructure 167,200 - - - Chautauqua Access Management Plan (CAMP) - Program operations & revenue - - 198,248 - Facilities Renovation and Replacement Fund Investment Total 52,000$ - -$ - Reallocate funding for a temporary position that assists with FAM CIP project management to the Facilities Renovation and Replacement Fund 52,000$ - -$ - Planning & Development Services Fund Investment Total 228,313$ - 80,851$ 0.75 Public Works Project Coordinator - extend fixed-term position -$ 9,909$ 0.09 Software license, maintenance and replacement funding for EnerGov software and extension of a fixed term position 228,313 - 70,942 0.66 Transportation Fund Investment Total 375,000$ - 50,646$ 0.46 Public Works Project Coordinator - extend fixed-term position -$ - 50,646$ 0.46 Funding for removal and replacement of trees infected by Emerald Ash Borer (EAB) within Public Works - Transportation properties 375,000 - - - Water Fund Investment Total 260,000$ - 27,525$ 0.25 Public Works Project Coordinator - extend fixed-term position -$ - 27,525$ 0.25 Recycle waste materials from utility excavations for use as road base material 150,000 - - - Valve maintenance in the water distribution system 110,000 - - - Wastewater Fund Investment Total -$ - 11,010$ 0.10 Public Works Project Coordinator - extend fixed-term position -$ - 11,010$ 0.10 Stormwater/Flood Fund Investment Total 160,000$ - 11,010$ 0.10 Public Works Project Coordinator - extend fixed-term position -$ - 11,010$ 0.10 Transient camp cleanup costs along drainageways 160,000 - - - Police Total Public Works Total City of Boulder's 2019 APPROVED BUDGET | Page 27 2 | CITYWIDE CONTEXT & STRATEGY General City Information •History of Boulder & City Government •Tourism, Arts, & Culture •Education & Business Trends •Population Growth •Demographics •Environmental Stewardship •Awards & Recognitions Budget Philosophy & Process •Budget Philosophy •Budget Basics •Budget Process •Schedule of Budget Process by Month •Budget Amendments •Fund Accounting Strategic & Long-Term Planning •Strategic Planning •Long-term Financial Planning City of Boulder's 2019 APPROVED BUDGET | Page 28 History of Boulder & City Government 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. Gold seekers established the first non-native settlement in Boulder County on October 17, 1858 at Red Rocks, near the entrance to Boulder Canyon. Less than a year later, on February 10, 1859, the Boulder City Town Company was organized by A.A. Brookfield, the first president, and 56 shareholders. The city became a supply base for miners going into the mountains in search of gold and silver, with residents providing miners with equipment, agricultural products, housing, and transportation, as well as gambling and drinking establishments. Boulder City was part of the Nebraska Territory until February 28, 1861, when the U.S. Congress created the Territory of Colorado. As development continued, the town of Boulder was incorporated and local government formalized in November 1871, four years after Boulder was designated the county seat. Today, 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 operation 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. City Council members are elected at-large and are non-partisan. In 1873, railroad service came to Boulder and tracks were laid to provide service south to Golden, east to Denver and west to the mining camps, expanding the city’s economic and social reach. As the years passed, Boulder became known as a community with a prosperous economy, a comprehensive educational system, and well- maintained residential neighborhoods; a reputation that continues today. Tourism, Arts, & Culture As a precursor to Boulder’s position as a top tourist destination, Boulder was approved in 1897 as a site for a Chautauqua (a traveling show that provided education combined with entertainment). Boulder residents voted to issue bonds to buy the land, paving the way for the now familiar Chautauqua auditorium to be built. Tourism continued to dominate the Boulder economy for the next 40 years, including the opening of the Hotel Boulderado in January 1, 1909. In addition to these two iconic institutions, Boulder today hosts a Chamber Orchestra, a Philharmonic Orchestra, Symphony Orchestra, and a Ballet. It is the home of the Dairy Center for the Arts, Colorado Light Opera, Museum of Contemporary Art, and over 30 art galleries. There are also a number of cultural events throughout the year, including the Colorado Shakespeare Festival, Colorado Music Festival, Boulder Creek Festival, Boulder International Film Festival, and Boulder Outdoor Cinema. Beyond cultural offerings, the city has a thriving restaurant scene with over 350 restaurants, 20-plus breweries, five distilleries and four wineries. GENERAL CITY INFORMATION City of Boulder's 2019 APPROVED BUDGET | Page 29 GENERAL CITY INFORMATION Education & Business Trends Boulder’s first schoolhouse, the first in the territory, was built in 1860 at the southwest corner of Walnut and 15th Street. In 1874, Boulder was selected as the location for the University of Colorado (CU). Less than a century later, during World War II, CU played an important role in the war effort, hosting the U.S. Navy’s Japanese language school, allowing a growing number of young men and women from around the country to become acquainted with the city. Boulder’s academic reputation has continued to today. The city is currently the home to major federal labs, a world-class research university, 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 relatively robust local economy. The area’s unemployment rate trends lower than the state and national rates and local real estate values remained relatively stable during most of the national housing market downturn. Population Growth Following World War II, Boulder’s population increased significantly: from 1950-1972 the population grew from 20,000 to 72,000, spurred, in part, by the completion of the Denver-Boulder turnpike. In response to this rapid growth, Boulder began a period of infill and re-use of standing structures that continues to present. This includes the purchase of thousands of acres of open space beginning in 1967, the adoption of the Boulder Valley Comprehensive Plan in 1970, passage of the building height restriction ordinance in 1972, and the residential growth management ordinance in 1977. In addition, the Historic Preservation Code, which preserves significant portions of the city’s past while encouraging the rehabilitation of its historic buildings, was passed in September 1974. Demographic Characteristics Population 108,707 (1) Median Age 28.5 (2) Median Education 73% with Bachelor's degree or +(2) Median Family Income $113,391 (2) Median Household Income $70,158 (1) Per Capita Income $40,037 (2) Median Sales Price - Detatched Home $860,000 (1) Median Rent $1,313 (2) % of Population in Poverty 22.0%(2) Unemployment Rate 2.7%(3) (1) City of Boulder Community Profile (2) American Community Survey (3) Bureau of Labor Statistics (May 2017) City of Boulder's 2019 APPROVED BUDGET | Page 30 Environmental Stewardship Boulder today continues the tradition of remaking itself into a more environmentally sustainable and healthy community. The city became the first in the United States to tax itself to raise funds specifically for the acquisition, management, and maintenance of Open Space. Today, 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 also one of the first places in the nation to offer curbside recycling and was the first city in the U.S. to mandate a residential green building code. The city adopted Zero Waste principles in 2005 and passed a municipal carbon tax in 2008 to counteract global warming. In 2011, voters continued to demonstrate their dedication to protecting the environment, approving ballot initiatives to authorize and fund exploration of the potential creation of a municipal electric utility, as well as further exploration related to solutions to providing a cleaner and greener electric supply. Most recently the City Council has reaffirmed the city’s climate commitment and is continuing to pursue strategies to achieve this goal. Awards & Recognitions The city has received numerous and varied awards including, but not limited to: Best Small Cities in the U.S. (National Geographic Traveler 2018), Beer City to Watch (Food & Wine 2018), Top Destinations on the Rise (Expedia 2018), America’s Most Artistic Towns (Expedica 2018), 8 Most Underrated Cities in America (Jetsetter 2018), Top 13 Cycling Cities in the U.S. (Travel Channel 2018), The Happiest City in the U.S. (National Geographic 2017), #1 - Top 10 Fittest Cities in the U.S. (Self 2017), #1 - 2017 Bloomberg Brain Concentration Index (Bloomberg 2017), Most Breweries Per Capita (Datafiniti 2017), and 12 Most Dog-Friendly Towns in the West (Sunset 2017). GENERAL CITY INFORMATION Junior Ranger Program City of Boulder's 2019 APPROVED BUDGET | Page 31 BUDGET PHILOSOPHY & PROCESS Budget Philosophy Municipal budgets serve a number of important functions. In addition to laying out a basic spending plan for the city, 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. The city also prides itself on being a progressive community, willing to challenge the status quo and operate on the “cutting edge.” 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, and a commitment to excellence; and •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 Comprehensive Annual Financial Report (CAFR) shows the status of the city’s finances on the basis of generally accepted accounting principles (GAAP). In most cases, the CAFR 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 differently in the budget and in the CAFR. City of Boulder's 2019 APPROVED BUDGET | Page 32 Budget Process The city operates on an annual budget process with a fiscal year running in tandem with the calendar year. The coming year’s budget is adopted by December 1 as provided by the city charter. In years where new initiatives are launched and other unique circumstances become apparent after annual budget approval, additional adjustments to the base budget may be brought forward for council consideration. Once adopted, within the parameters of policy guidelines, departments are given full spending authority for their budgets. The City of Boulder Charter establishes the budget process time line. The development schedule is designed to fit within the charter mandate and to allow for active and early participation by the City Council, with an emphasis on public input. The city’s budget is developed throughout the year, but the bulk of the effort occurs during a nine- month period beginning in February and ending in October. • In February, the city begins developing five-year revenue projections along with preliminary cost projections. • In April/May, Council is updated on the approved budget and current economic conditions. At this time, policy issues are presented and council provides budget development direction for the City Manager’s consideration. The city then compiles the budget guidelines manual, which provides the basis for the development of each department’s budget. • Departments begin developing their detailed budgets including any relevant capital budgets with review by boards or commissions, where appropriate. • In June/July, the City Manager and Executive Budget Team review department budgets and meet with staff to discuss the proposals submitted by departments. • In August, City Council holds a study session to review the Capital Improvement Program (CIP). • In September, the City Manager’s Recommended Budget is made available to the public and presented to the City Council during a study session. • In October, the budget and annual appropriation ordinances for the coming fiscal year are adopted during public hearings. The public is given the opportunity to comment on the Recommended Budget during October Council meetings. • The Approved Budget document is printed and made available to staff and the public before the beginning of the new fiscal year. BUDGET PHILOSOPHY & PROCESS City of Boulder's 2019 APPROVED BUDGET | Page 33 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec * * ** * * *** SCHEDULE OF BUDGET PROCESS BY MONTH Prior Year Budget Update and Revenue Outlook Council Budget Study Session and Revenue Update Budget Guidelines and Targets Issued Departments Submit Budget First Budget Supplemental Council Budget Hearings and Public Input Statutory Deadline for Adopting the Annual Budget Council Budget and Revenue Update and Second Budget Supplemental City Projects Revenue Budget Strategy and Guidelines Developed Executive Budget Team Meetings and Budget Decisions Council Review of Revenue and Ballot Issues Council Operating and Capital Budget Study Sessions BUDGET PHILOSOPHY & PROCESS Budget Amendments There are opportunities during the fiscal year for changes to the annual appropriation approved by City Council. The first is the “Carryover and First Budget Supplemental,” typically adopted in May, which re-appropriates funds from the previous year for projects or obligations that were approved but not completed during the year. Appropriations may also be changed during the “Second Budget Supplemental” in November. In line with the city’s budget philosophy that, with the exception of emergency situations, appropriations should only be considered during comprehensive budget review processes, most of the requested adjustments in the second supplemental are funded by new revenues or grants. However, in years where new initiatives are launched or other unique circumstances become apparent after the annual budget approval, additional adjustments may be brought forward for council consideration. City of Boulder's 2019 APPROVED BUDGET | Page 34 Fund Accounting The City of Boulder uses funds to budget and report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain government functions or activities. 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. • 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. A complete list of funds is detailed in the Appendix. In addition, the following chart shows how City of Boulder funds are related. BUDGET PHILOSOPHY & PROCESS City of Boulder's 2019 APPROVED BUDGET | Page 35 BUDGET PHILOSOPHY & PROCESS Fiduciary Funds General Fund Capital Project Funds Enterprise Funds Internal Service Funds Pension Trust Fund Capital Development Open Space Library Permanent Park & Recreation Water Utility Telecommunication Police Pension Lottery Sugar-Sweetened Beverage Distribution Tax Boulder Junction Access GID TDM Boulder Junction Improvement Wastewater Utility Property & Casualty Insurance Fire Pension Planning & Development Services Airport Recreation Activity Capital Improvement: CCS Stormwater/Flood Management Utility Workers' Compensation Insurance Affordable Housing Transportation Community Development Block Grant Downtown Commercial District Compensated Absences Community Housing Assistance Program Transportation Development Climate Action Plan University Hill Commercial District Fleet Operations & Replacement .25 Cent Sales Tax Transit Pass GID HOME Investment Partnership Grant Boulder Junction Access GID Parking Computer Replacement Boulder Municipal Property Authority General Obligation Debt Service Equipment Replacement Facility Renovation & Replacement Proprietary Funds City of Boulder Fund Accounting Governmental Funds Special Revenue Funds City of Boulder's 2019 APPROVED BUDGET | Page 36 Strategic Planning The Boulder community has long been a leader in collaborative strategic planning and proactive long-term financial planning. The city developed a Sustainability + Resilience Framework and a Boulder Valley Comprehensive Plan that aligns with that framework. Through the adoption of a Sustainability + Resilience Framework, the city has identified several outcomes necessary for Boulder’s vision of a great community. The seven outcomes are: STRATEGIC & LONG-TERM PLANNING The Boulder Valley Comprehensive Plan, Department Master Plans and Strategic Plans, and Subcommunity or Area Plans are then developed to align with and support the achievement of these outcomes. Together, they inform development standards, fiscal policies, financial policies, and resource allocation through the annual budget process. Through 2017, the Library, Public Works Department, Finance Department and City Manager’s Office have worked to develop strategic or master plans, which identify goals and strategies and inform future programs and investments. Management is committed to better considering and incorporating future financial impacts of proposed goals and strategies during the planning process to ensure plans align with available and future resources. City of Boulder's 2019 APPROVED BUDGET | Page 37 STRATEGIC & LONG-TERM PLANNING Long-Term Financial Planning The City of Boulder has focused on long-term financial planning and developing and implementing policy changes that positively impact long-term financial sustainability. Like other municipalities, revenue fluctuations, coupled with cost increases, have impaired the city’s current and future ability to provide core municipal services. This has resulted in challenging annual budget processes and projections of widening funding gaps into the future. Factors influencing these projections are not unique to Boulder and include: reliance on sales tax, changing demographics toward cohorts that spend proportionately less of disposable income on sales taxable items, shifts in spending patterns away from taxable goods toward non-taxable services, and the growth in internet shopping. To continue to provide a sound financial future, the city has: • Appointed two Blue Ribbon Commissions to study and make recommendations regarding revenue and expenditure policy issues. • Formed internal cross-departmental teams to study revenue and expenditure issues and trends. • 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 without a sunset; • Implement new taxes dedicated to high-priority capital needs and projects (such as the formation of a municipal electric utility); and • 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. • Implemented a new, market based, compensation structure for management/non-union employees. • Strategically redesigned employee benefits plans, with an increased emphasis on employee wellness and employee cost sharing. • Conducted a full-cost allocation study to ensure enterprise funds and special revenue funds pay the full- cost of service and to increase transparency of the full-costs of specific services. • Dedicated resources to resiliency and process improvement efforts. The challenge in the future is to maintain this position when new ongoing services and programs are added: new costs must be kept in balance with ongoing revenues. The ongoing revenues may come from normal growth in current revenues, through new revenues approved by the voters, or by reducing current expenses to fund new costs. City of Boulder's 2019 APPROVED BUDGET | Page 38 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 39 3 | SOURCES & USES Citywide Summary of Sources & Uses •Funds Summary •Combined Budget Summar y •Key Budget Assumptions •Historical Staffing Levels •Staffing Levels by Department Citywide Sources (Revenues) •Cit ywide Revenues •Sales & Use Tax Revenue •Property Tax Revenue •General Fund Revenues Citywide Uses (Expenditures) •Cit ywide Expenditures •General Fund Expenditures •Interfund Transfers City of Boulder's 2019 APPROVED BUDGET | Page 40 CITYWIDE SUMMARY OF SOURCES & USES Citywide Summary of Sources & Uses The 2019 Approved Budget totals $353.7 million and represents a 9.1 percent decrease over the 2018 Budget for all funds, including Governmental, Enterprise, Internal Service, and Capital Improvement funds. The primary factor in this budget decrease is a proposed $41.1 million decrease in capital spending over 2018 and concerted efforts in Sales and Use tax driven funds to decrease ongoing expenses to reflect the flattening of the retail sales tax portion. The proposed operating budget of $283.2 million represents a 2.0 percent increase compared to 2018. The 2017 November ballot included several high dollar budget items that were not accounted for in the 2018 budget due to timing of the election. This included the renewal and extension of the Utility Occupation tax for the Electric Utility Development project and the Community, Culture, and Safety Sales and Use tax. Additionally, staff projected a flat budget for the Sugar Sweetened Beverage Distribution tax due to lack of sufficient data at the time of the budget. In February 2018, council passed an adjustment to the base budget, accounting for these additional items. When those are included in the 2018 budget, the 2019 operating budget is flat compared to the revised 2018 budget. 2019 Approved Budget The funds summary table on the following page provides an executive summary of the city’s funds, drawing from projected January 1, 2019 beginning and December 31, 2019 ending balances. Most funds that are using fund balance have purposely set aside money to fund capital projects. The Fund Financials section of this document shows a six-year projection for each fund, in addition to 2017 actual and 2018 revised budget amounts. Moreover, each fund’s emergency reserve policy and current balances are summarized in the Appendix section of this document. City of Boulder's 2019 APPROVED BUDGET | Page 41 CITYWIDE SUMMARY OF SOURCES & USES As of 1/1/2019 Estimated Revenues Appropriations As of 12/31/2019 Variance General 45,957$ 152,597$ 158,160$ 40,394$ (5,563)$ .25 Cent Sales Tax 2,478 8,601 7,574 3,505 1,027 Affordable Housing 5,331 5,052 6,347 4,036 (1,295) Airport 1,988 641 455 2,174 186 Boulder Junction GID Parking 226 446 575 97 (130) Boulder Junction Access GID TDM 414 1,057 663 808 394 Boulder Junction Improvement 1,976 1,267 350 2,893 917 Capital Development 8,566 1,519 19 10,066 1,500 Capital Improvement CCS 99 10,125 6,965 3,260 3,161 Climate Action Plan 113 2,067 2,104 76 (37) Community Development Block Grant (CDBG)- 732 732 - - Community Housing Assistance Program 49 2,953 2,965 37 (12) Compensated Absences 2,617 900 901 2,617 - Computer Replacement 8,551 2,842 3,619 7,775 (776) Downtown Commercial District 9,418 10,247 7,322 12,343 2,925 Equipment Replacement 6,771 1,254 1,135 6,891 120 Facility Renovation and Replacement 5,649 3,490 4,821 4,318 (1,331) Fleet Operations and Replacement 17,057 9,671 7,013 19,714 2,658 HOME Investment Partnership Grant - 1,095 1,095 - - Library 865 1,516 1,460 921 56 Lottery 114 1,007 1,007 114 - Open Space and Mountain Parks 16,935 30,043 29,213 17,765 831 Permanent Park and Recreation 1,428 3,381 4,042 767 (661) Planning and Development Services 7,049 12,103 13,081 6,071 (978) Property and Casualty Insurance 4,820 2,146 2,535 4,430 (390) Recreation Activity 1,902 10,327 10,757 1,472 (430) Stormwater/Flood Management Utility 13,921 13,754 9,917 17,759 3,837 Sugar Sweetened Beverage Distribution Tax - 3,800 3,800 - - Telecommunications 2,206 583 513 2,275 70 Transit Pass GID 19 17 17 18 - Transportation 6,856 39,454 41,579 4,731 (2,125) Transportation Development 1,623 1,109 843 1,889 265 University Hill Commercial District 900 563 596 867 (34) Wastewater Utility 7,494 27,649 27,092 8,050 556 Water Utility 29,378 36,272 35,870 29,780 402 Worker's Compensation Insurance 1,929 2,270 2,729 1,469 (460) Totals 214,695$ 402,550$ 397,868$ 219,378$ 4,683$ FUNDS SUMMARY (in $1,000s) Fund Note: The table above reflects the impact of the 2019 budget, including estimated revenues (with transfers in) and appropriations (with transfers out), on projected unreserved fund balance. Projected Fund Balance City of Boulder's 2019 APPROVED BUDGET | Page 42 CITYWIDE SUMMARY OF SOURCES & USES COMBINED BUDGET SUMMARY Revenues 2017 Actual 2018 Approved 2019 Approved Sales and Use Taxes 138,550,548$ 125,998,186$ 136,326,566$ Charges for Services 75,190,096 81,973,629 85,225,213 Property Tax 38,653,591 46,450,866 47,656,431 Intergovernmental Revenues 16,121,478 12,231,190 17,193,621 Franchise Taxes 12,606,407 10,836,019 16,022,358 Licenses, Permits & Fines 13,676,471 13,417,474 12,971,777 Development & Impact Fees 18,677,764 16,758,195 10,455,436 Accommodation-Admission Taxes 8,932,375 8,877,110 9,633,075 Debt Issuance Proceeds - 51,858,482 4,200,000 Other Revenues 9,426,584 3,440,443 4,052,962 Specific Ownership & Tobacco Tax 2,727,140 2,446,198 2,771,211 Leases, Rents & Royalties 6,873,877 3,943,169 2,762,948 Interest & Investment Earnings 6,742,870 2,590,795 2,720,958 Development Excise Taxes 3,104,664 2,514,213 2,397,016 Grant Revenues 10,200,326 5,358,988 2,340,329 Misc Sales of Materials & Goods 2,488,833 2,202,802 2,289,929 Interfund Transfers*30,506,221 - - Totals 394,479,244$ 390,897,759$ 359,019,830$ Expenditures 2017 Actual 2018 Approved 2019 Approved Personnel 146,357,021$ 147,661,792$ 148,594,305$ Operating 74,185,343 84,348,535 95,890,179 Capital 100,818,171 111,654,239 70,557,157 Debt Service 34,947,344 27,731,152 21,990,494 Interdepartmental 28,435,336 17,814,296 16,713,844 Totals 384,743,215$ 389,210,015$ 353,745,979$ *For budgeting purposes, this is captured on the expense side but realized in revenues when reporting previous year actuals. Note: This chart represents 100 percent of all City revenues and expenditures. City of Boulder's 2019 APPROVED BUDGET | Page 43 CITYWIDE SUMMARY OF SOURCES & USES Key Budget Assumptions The summary of key assumptions table documents global budget assumptions that govern cost estimates provided by each city department. Rate of Change Non-Personnel Budgets, Rate of Increase 0.00% Anticipated Personnel General Salary Increases by Employee Group Management/Non-union 3.00% Boulder Municipal Employees Association*3.28% Fire*2.75% Police*3.50% * As stipulated in each bargaining unit agreement. KEY ASSUMPTIONS Historical Staffing Levels One measure of personnel cost pressure is the size of city staff, which is measured by standard full-time equivalents (FTEs). The 2019 Approved Budget includes a citywide staffing level of 1,432.58 FTE. As can be seen in the chart below, the city manages staffing levels in connection with changing economic conditions and revenue projections. - 200 400 600 800 1,000 1,200 1,400 '13 '14 '15 '16 '17 '18 '19Full Time Equivalent (FTE) City of Boulder's 2019 APPROVED BUDGET | Page 44 CITYWIDE SUMMARY OF SOURCES & USES Staffing Levels by Department The 2019 Approved Budget proposes a total city staffing level of 1,432.58 FTE. This represents a 32.49 net FTE decrease over 2018 staffing levels. In 2018, several positions were added off cycle to address high priority needs including the extension of the Utility Occupation Tax to work on the Electric Utility Development project and the addition of three planning staff to address the council workplan. Therefore, revised 2018 staffing levels are presented in this document to reflect a more accurate year over year comparison. Embedded in the 2019 staffing level is a mixture of new standard positions, extensions/conversions of existing fixed-term positions, ongoing standard staffing reductions as well as expired fixed-term positions not budgeted in 2019. STAFFING LEVELS BY DEPARTMENT 2018 Revised Staffing 2018 Reductions 2019 Net (Reductions)/ Adds 2019 Staffing Council Decisions 2019 Approved Budget Staffing City Attorney's Office 28.30 (0.30)28.00 28.00 City Clerk 4.00 4.00 4.00 City Manager's Office 16.88 (2.88)14.00 14.00 Communication 14.75 (0.50)14.25 1.00 15.25 Community Vitality 48.24 (1.00)47.24 47.24 Electric Utility Development 6.50 6.50 6.50 Finance 46.81 (2.81)44.00 44.00 Fire-Rescue 124.00 (1.00)123.00 123.00 General Governance 1.00 1.00 1.00 Human Resources 23.63 (0.63)23.00 23.00 Housing & Human Services 52.57 (4.00)48.57 48.57 Innovation & Technology 43.75 (2.00)41.75 41.75 Library & Arts 77.00 (1.75)75.25 2.50 77.75 Municipal Court 19.35 (1.00)18.35 18.35 Open Space & Mountain Parks 126.35 (4.75)121.60 121.60 Parks & Recreation 146.12 (4.62)141.50 141.50 Planning & Sustainability 58.88 (4.34)54.54 54.54 Police 291.75 (3.50)288.25 288.25 Public Works 335.19 (0.91)334.28 334.28 Totals 1,465.07 (2.88)(33.11)1,429.08 3.50 1,432.58 City of Boulder's 2019 APPROVED BUDGET | Page 45 CITYWIDE SOURCES (REVENUES) Citywide Sources (Revenues) The 2019 Approved Budget is based on projected citywide revenues of $359.0 million, representing an 8.2 percent decrease over the total revenues projected for the 2018 Budget, mainly due to a debt issuance in 2018. The three largest revenue sources for the city are Sales and Use taxes, utility rate charges, and Property taxes. These three funding sources represent roughly 70 percent of the total sources of city funds. CITYWIDE SOURCES (REVENUES) FOR 2019 (in $1,000s) TOTAL = $359,019,830 Utility Rates $65,978 18% Charges for Services $19,247 5% Licenses/Permits/Fines–4% Other Revenues –3% Leases/Rents/Royalties –1% Debt Issuance –1% Grants –1% Interest -1% Sales of Materials –1% Other $41,794 12% Franchise Taxes –4% Accommodation-Admission Tax –3% Specific Ownership/Tobacco Tax –1% Development Excise Taxes –1% Other Taxes $30,824 9% Sales and Use Tax $136,327 38% Property Tax $47,656 13% Inter- governmental Revenues $17,194 5% TOTAL = $359,019,830 City of Boulder's 2019 APPROVED BUDGET | Page 46 CITYWIDE SOURCES (REVENUES) TOTAL = $281,437,543 Citywide Sources, Excluding Utilities The figure below represents citywide revenue sources without Water, Wastewater, or Stormwater Utilities. Utility fees are based on use of the systems, and are not reflective of economic conditions. CITYWIDE SOURCES (REVENUES) FOR 2019, EXCLUDING UTILITIES (in $1,000s) Sales and Use Tax $136,327 48% Property Tax $47,656 17% Charges for Services $19,247 7% Licenses/Permits/Fines –5% Impact Fees–3% Leases/Rents/Royalties –1% Debt Issuance –1% Grants –<1% Interest -<1% Sales of Materials –<1% Other $31,348 11% Franchise Taxes –6% Accommodation-Admission Tax –3% Development Excise Taxes –1% Specific Ownership/Tobacco Tax –1% Other Taxes $30,824 11% Inter- governmental Revenues $16,036 6% TOTAL = $281,437,543 City of Boulder's 2019 APPROVED BUDGET | Page 47 CITYWIDE SOURCES (REVENUES) General Fund Sources (Revenues) The 2019 Approved Budget is based on projected General Fund revenues of $152.6 million, which represents a 6.3 percent increase over the total revenues projected for the 2018 budget. This increase is largely due to the extension of the Utility Occupation tax that was not included in the adopted 2018 budget. GENERAL FUND SOURCES (REVENUES) FOR 2019 (in $1,000s) TOTAL = $152,597,427 Franchise Taxes –9% Accommodation-Admission Tax –6% Specific Ownership/Tobacco Tax –2% Rec. Marijuana Excise Taxes –1% Cost Alloc. & Transfers $11,286 7% Charges for Services $4,693 3% Licenses/Permits/Fines –4% Intergovernmental Revenue –1% Other Revenues –1% Interest, Leases/Rents/Royalties, Misc. Sales of Goods, Grants –<1% Property Tax $37,105 24% Sales and Use Tax $62,641 41% Other Taxes $27,616 18% Other $9,256 7% City of Boulder's 2019 APPROVED BUDGET | Page 48 CITYWIDE SOURCES (REVENUES) Sales & Use Tax Revenue Sales and Use taxes comprise 38 percent of the city’s total revenues, including utility revenues. Sales and Use tax is a transaction tax 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 44 cents, which is distributed across the city’s General Fund, Open Space Fund, Transportation Fund, .25 Cent Sales Tax Fund (which supports Parks and Recreation), and the Community Culture, and Safety Capital Tax. General City Operations: 19¢ Transportation: 9¢ Parks & Recreation: 3¢ Open Space: 10¢ 44¢ City of Boulder: 44¢ State of Colorado: 33¢ RTD/Cultural: 12¢ Boulder County: 11¢ For every retail tax $ collected in Boulder: Community, Culture, and Safety Capital Tax: 3¢ City of Boulder's 2019 APPROVED BUDGET | Page 49 CITYWIDE SOURCES (REVENUES) Sales & Use Tax Revenue, Continued As of June 2018, retail sales tax, which is nearly 80 percent of total Sales and Use tax revenue, has grown slowly and is up 1.9 percent over 2017. The 2019 Approved Budget projects retail sales tax will continue to grow slowly and assumes a one percent increase above a 2018 end-of year projection of one percent growth over 2017. Through June 2018, use tax revenues are up markedly over 2017. Most notably, construction use tax is up 46.1 percent and business use tax is up 27.8 percent. While these results are positive and will provide needed revenue to meet the community’s priorities, the city considers much of this increase one-time. SALES TAX REVENUES 2015-2019 (in $1,000s) $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $110,000 $120,000 $130,000 2015 2016 2017 2018 Budget 2019 Projected Community, Culture, and Safety Tax Fund Open Space Fund Transportation Fund .25 Cent Sales Tax Fund (Parks & Recreation) General Fund City of Boulder's 2019 APPROVED BUDGET | Page 50 CITYWIDE SOURCES (REVENUES) Sales & Use Tax Revenue, Continued Rate Start Date Expiration Date Transportation Fund 0.15% January 1, 2014 [1] December 31, 2019 Community, Culture, and Safety Tax Fund 0.30% January 1, 2018 December 31, 2021 General Fund 0.15% January 1, 2005 December 31, 2024 .25 Cent Sales Tax Fund (Parks and Recreation)0.25% January 1, 1996 December 31, 2035 Open Space Fund 0.15% January 1, 2004 [2] December 31, 2039 Open Space Fund 0.33% January 1, 1990 [3]N/A General Fund 1.00% January 1, 1964 N/A General Fund 0.38% January 1, 2009 [4]N/A General Fund 0.15% January 1, 2010 [5]N/A Open Space Fund 0.40% January 1, 1967 N/A Transportation Fund 0.60% January 1, 1967 N/A 2019 Total 3.86% [4] The 0.38% Sales and Use Tax component was extended indefinitely and debruced by voters in 2008. [5] The 0.15% Sales and Use Tax component was extended indefinitely and debruced by voters in 2009. Rate Start Date Expiration Date Recreational Marijuana Sales and Use Tax 3.50% January 1, 2014 N/A ADDITIONAL SALES & USE TAX [1] A temporary Sales and Use Tax for Transportation was approved by voters in 2013 to bridge the gap of sales tax until 2020. [2] In 2013, voters approved the extension of this 0.15% Sales and Use Tax to be used for Transportation from 2020 through 2029, and to be used for general fund purposes from 2030 to 2039. [3] In 2013, voters approved the extension of this 0.33% Sales and Use Tax as follows: 0.22% for Open Space and 0.11% for general fund purposes from 2019 through 2034; 0.10% for Open Space and 0.23% for general fund purposes starting in 2035. SALES & USE TAX COMPONENTS IN 2019 City of Boulder's 2019 APPROVED BUDGET | Page 51 CITYWIDE SOURCES (REVENUES) 2019 2020 2022 2025 2030 2035 Transportation 0.75%0.75%0.75%0.75%0.60%0.60% Open Space 0.77%0.62%0.62%0.62%0.62%0.50% Parks and Recreation 0.25%0.25%0.25%0.25%0.25%0.25% Community Culture & Safety Tax 0.30%0.30% General Fund 1.79%1.79%1.79%1.64%1.79%1.91% 1.79%1.79%1.79%1.64%1.79%1.91% 0.30%0.30% 0.25%0.25% 0.25% 0.25% 0.25%0.25% 0.77%0.62% 0.62% 0.62% 0.62%0.50% 0.75% 0.75% 0.75% 0.75%0.60%0.60% 0.00% 0.50% 1.00% 1.50% 2.00% 2.50% 3.00% 3.50% 4.00% CITY OF BOULDER SALES TAX RATE 2019-2035 3.86% 3.71% 3.41% 3.26% 3.26% 3.26% Total Tax Rate Sales & Use Tax Revenue, Continued Looking forward to the next fifteen years, the projected Sales and Use tax rate will include several changes, including: 2019 : Portion of Open Space tax shifts to General Fund 2020: Overall Sales and Use tax rate declines due to expiration of a portion of Transportation tax and a portion of Open Space tax shifts to Transportation Fund. 2022: Overall Sales and Use tax rate declines due to expiration of the Community, Culture, and Safety tax. 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. City of Boulder's 2019 APPROVED BUDGET | Page 52 CITYWIDE SOURCES (REVENUES) Property Tax Revenue 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 property tax. Property tax revenue estimates for 2019 used the city’s mill levy and current citywide assessed value. In 2017, residential property value increased relative to non-residential property across the state. As such, the state approved to change the assessment percentages for residential property to maintain compliance with the Gallagher Amendment, which fixes residential property tax collections at 45 percent of total collections, while fixing the assessment rate for commercial property at 29 percent. Changes to conform to the requirements of the Gallagher Amendment decreased the residential assessment rate to 7.20 percent from 7.96 percent. As a result, even though property values have increased, residential property taxes did not go up at the full rate of the increase in 2018. The calculation of property tax is: Market Value of Property x Assessment Rate x Mill Levy = Property Tax For example, for every $100,000 of home value, homeowners pay $86.26 in taxes to the City of Boulder ($100,000 multiplied by the assessment rate (7.20 percent) and the multiplier for the mill levy for the City of Boulder (0.011981)). For every $100,000 in commercial value, business owners are subject to the same formula, but are taxed on 29 percent of the property’s value, or $29,000 for a total tax liability of $347. For every dollar of property tax collected in Boulder through the General citywide tax rate, the city receives 14 cents. Of these 14 cents, 10 cents go to General City Operations, 2 cents go to Public Safety, 1 cent goes to Parks and Recreation, and less than 1 cent goes to the Library. Boulder County Schools: 56¢ Boulder County: 28¢ City of Boulder: 14¢ Special Districts: 2¢ For every property tax $ collected in Boulder: General: 9¢ Library: <1¢ Parks & Recreation: 1¢ General –Public Safety: 2¢14¢ Community Housing Assistance Program: 1¢ City of Boulder's 2019 APPROVED BUDGET | Page 53 CITYWIDE SOURCES (REVENUES) Property Tax Revenue, Continued The revenue received from the Forest Glenn Special District, Downtown Commercial District and the University Hill Commercial 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 Governance property tax with a phase-in period and without any specific restriction on the use of the “de-Bruced” funds. Tax Year Revenue Year 2018 2019 Taxing Entity Mill Levy Projected Temporary Credit Projected Adjusted Mill Levy 2019 Projected Revenue General Citywide 11.981 - 11.981 44,871,928$ CAGID*9.990 6.485 3.505 1,355,750$ UHGID*4.984 3.376 1.608 45,320$ Boulder Junction - Parking 10.000 - 10.000 334,783$ Boulder Junction - Transportation**5.000 - 5.000 1,037,666$ Forest Glenn*2.310 1.197 1.113 10,984$ * These districts are still under TABOR requirements for retaining revenue. ** This estimate includes payment in lieu of property taxes. MILL LEVY & PROJECTED REVENUE City of Boulder's 2019 APPROVED BUDGET | Page 54 CITYWIDE SOURCES (REVENUES) Property Tax Revenue, Continued The approved citywide mill levy rate for 2019 is the same as in 2018. The Property Tax chart below shows the past five years of actual revenue collected. $- $5,000 $10,000 $15,000 $20,000 $25,000 $30,000 $35,000 $40,000 $45,000 2015 2016 2017 2018 Budget 2019 Projected Library Fund Community Housing Assistance Fund Permanent Park and Recreation Fund General Fund PROPERTY TAX REVENUES 2015-2019 (in $1,000s) City of Boulder's 2019 APPROVED BUDGET | Page 55 CITYWIDE USES (EXPENDITURES) Citywide Uses (Expenditures) The 2019 Approved Budget is based on projected citywide expenditures of $353.7 million, representing a 9.1 percent decrease over the total expenditures in the 2018 Budget. CITYWIDE USES (EXPENDITURES) FOR 2019 (in $1,000s) TOTAL = $353,745,978 City of Boulder's 2019 APPROVED BUDGET | Page 56 CITYWIDE USES (EXPENDITURES) Citywide Uses (Expenditures), Excluding Utilities The figure below represents citywide expenditures without Water, Wastewater, or Stormwater Utilities, which are supported through user fees. CITYWIDE USES (EXPENDITURES) FOR 2019, EXCLUDING UTILITIES (in $1,000s) TOTAL = $284,743,508 City of Boulder's 2019 APPROVED BUDGET | Page 57 CITYWIDE USES (EXPENDITURES) General Fund Uses (Expenditures) The 2019 Approved Budget is based on projected General Fund expenditures of $158.2 million, representing a 8.1 percent increase over total General Fund expenditures in the 2018 Budget. The majority of this increase (8 percent) is due to the Electric Utility Development project. This extension of the project was approved by voters in November 2017, but was not included in the 2018 Approved Budget. GENERAL FUND USES (EXPENDITURES) FOR 2019 (in $1,000s) TOTAL = $158,159,813 City of Boulder's 2019 APPROVED BUDGET | Page 58 CITYWIDE USES (EXPENDITURES) INTERFUND TRANSFERS (in $1,000s) Receiving Fund Purpose 2017 Actual 2018 Approved 2019 Approved $ 9,195 $ 8,915 $ 8,730 Planning and Development Services Subsidy 2,368$ 2,420$ 2,210$ Affordable Housing Subsidy 309 240 1,202 Capital Development Fund Loan for 13th St. Clean-up 811 811 - Recreation Activity Subsidy 1,603 1,653 1,407 Open Space and Mountain Parks Subsidy 1,210 1,139 990 Water Utility Wells Property 93 93 93 Downtown Commercial District Parking Meter Revenue 1,650 1,650 1,611 University Hill Commercial District 1000 Walnut Debt Service - 64 - University Hill Commercial District Parking Meter Revenue 425 425 350 Boulder Junction District - Parking Settlement 200 - - Fleet Replacement Fund Pay off Hogan Pancost Loan - - 722 Fleet Replacement Fund New Parking Technology Loan Repayment 28 - - Fleet Replacement Fund Valmont Butte Loan Repayment 145 145 145 Library Fund Makerspace 28 - - Workers Compensation Prevention Program 50 - - Equipment Replacement Fund For Fire Dept. Equip. Replacement Fund 275 275 - $ 488 $ 502 $ 556 General Cost Allocation 488$ 502$ 556$ $ 90 $ 93 $ 145 General Cost Allocation 90$ 93$ 144$ Planning and Development Services Impact Fee Administration - - 1 $ 43 $ 44 $ 45 General Cost Allocation 43$ 44$ 45$ $ 27 $ 28 $ 31 General Cost Allocation 25$ 26$ 29$ Downtown Commercial District (CAGID) Loan repayment 2 2 2 $ 3 $ 4 $ 5 General Cost Allocation 3$ 4$ 5$ $ 215 $ 7 $ 19 Planning and Development Services Excise Tax Collection Costs 7$ 7$ 19$ Boulder Junction Improvement Excise Tax Fee Collection Correction 208 - - $ 135 $ 139 $ 128 General Cost Allocation 135$ 139$ 128$ $ 125 $ 129 $ 105 General Cost Allocation 118$ 122$ 105$ Planning and Development Services Excise Tax Collection Costs 7 7 - $ 25 $ 26 $ 26 General Cost Allocation 25$ 26$ 26$ $ 19 $ 19 $ 16 General Cost Allocation 19$ 19$ 16$ $ 40 $ 41 $ 52 General Cost Allocation 40$ 41$ 52$ .25 Cent Sales Tax Fund Total Affordable Housing Fund Total Boulder Junction GID-Parking Fund Total Compensated Absences Fund Total Community Development Block Grant (CDBG) Fund Total Computer Replacement Fund Total Boulder Junction GID-TDM Fund Total Capital Development Fund Total Climate Action Plan Tax Fund Total Community Housing Assistance Program Fund Total Originating Fund General Fund Total Airport Fund Total City of Boulder's 2019 APPROVED BUDGET | Page 59 CITYWIDE USES (EXPENDITURES) INTERFUND TRANSFERS (in $1,000s) Receiving Fund Purpose 2017 Actual 2018 Approved 2019 Approved Originating Fund Downtown Commercial District Fund Total $ 281 $ 314 $ 331 General Cost Allocation 281$ 314$ 331$ $ 6 $ 6 $ 7 General Cost Allocation 6$ 6$ 7$ $ 28 $ 29 $ 49 General Cost Allocation 28$ 29$ 49$ $ 312 $ 322 $ 319 General Cost Allocation 312$ 322$ 319$ $ 12 $ 12 $ 11 General Cost Allocation 12$ 12$ 11$ $ 1,903 $ 1,960 $ 2,090 General Cost Allocation 1,903$ 1,960$ 2,090$ $ 109 $ 112 $ 126 General Cost Allocation 102$ 105$ 126$ Planning and Development Services Excise Tax Admin 7 7 - $ 2,185 $ 2,251 $ 2,224 General Cost Allocation 2,185$ 2,251$ 2,224$ $ 548 $ 543 $ 640 General Cost Allocation 339$ 349$ 441$ Facilities Replacement Fund Facility Replacement 40 - - Planning and Development Services Subsidy 161 186 191 Transportation Departmental Cost Allocation 8 8 8 $ - $ - $ 19 General Cost Allocation -$ -$ 19$ $ 28 $ 29 $ 27 General Cost Allocation 28$ 29$ 27$ $ 2,030 $ 2,009 $ 2,171 General Cost Allocation 1,486$ 1,531$ 1,680$ General Boulder Creek Maintenance 15 - - General Human Services and Housing 13 13 13 Planning and Development Services Subsidy 338 432 445 Recreation Activity Expand Program 13 28 28 Transit Pass General Improvement District Subsidy 5 5 5 Facility Replacement Facility Replacement 160 - - $ 37 $ 11 $ 17 General Cost Allocation 4$ 4$ 9$ Boulder Junction Improvement Excise Tax Fee Collection Correction 26 - - Planning and Development Services Excise Tax Admin 7 7 8 $ 48 $ 49 $ 48 General Cost Allocation 48$ 49$ 48$ HOME Investment Partnership Grant Fund Total Transportation Development Fund Total University Hill Commercial District Fund Total Sugar-Sweetened Beverage Tax Fund Total Telecommunications Fund Total Transportation Fund Total Open Space Fund Total Permanent Park and Recreation Fund Total Planning and Development Services Fund Total Stormwater/Flood Management Utility Fund Total Equipment Replacement Fund Total Facility Renovation and Replacement Fund Total Fleet Operations and Replacement Fund Total City of Boulder's 2019 APPROVED BUDGET | Page 60 CITYWIDE USES (EXPENDITURES) INTERFUND TRANSFERS (in $1,000s) Receiving Fund Purpose 2017 Actual 2018 Approved 2019 Approved Originating Fund $ 1,245 $ 1,273 $ 1,360 General Cost Allocation 923$ 951$ 1,029$ Planning and Development Services Subsidy 266 306 315 Facility Replacement Facility Replacement 40 - - Transportation Departmental Cost Allocation 16 16 16 $ 1,882 $ 1,887 $ 2,027 General Cost Allocation 1,518$ 1,563$ 1,693$ Planning and Development Services Subsidy 268 308 318 Facility Replacement Facility Replacement 80 - - Transportation Departmental Cost Allocation 16 16 16 $ 44 $ 46 $ 49 General Cost Allocation 44$ 46$ 49$ Totals 21,103$ 20,799$ 21,374$ Note: Subtotals may not equal sum of line items due to rounding. Worker's Compensation Insurance Fund Total Wastewater Utility Fund Total Water Utility Fund Total City of Boulder's 2019 APPROVED BUDGET | Page 61 4 | DEPARTMENT OVERVIEWS City Attorney’s Office City Clerk’s Office City Council City Manager’s Office Communication Community Vitality Electric Utility Development Finance Fire-Rescue General Governance Housing & Human Services Human Resources Innovation & Technology Library & Arts Municipal Court Open Space & Mountain Parks Parks & Recreation Planning & Sustainability Police Public Works City of Boulder's 2019 APPROVED BUDGET | Page 62 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 63 CITY ATTORNEY’S OFFICE 2019 Approved Budget $3,685,161 DEPARTMENT MISSION The City Attorney’s Office is the legal advisor to the 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. Real Estate Services supports property acquisition, sale and lease for all departments other than Open Space & Mountain Parks. Central Records maintains the official files for the city and provides copies of official actions of the city upon request. It also oversees records management for the city. City of Boulder's 2019 APPROVED BUDGET | Page 64 CITY ATTORNEY’S OFFICE 2019 KEY INITIATIVES • Continue to provide legal support and direction for the Boulder Energy Future project. • Continue to support the City Council’s initiatives. • Support city working groups. • Defend the city’s new firearms ordinance. • Support city boards and commissions. DEPARTMENT OVERVIEW Administration 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. This area also funds required continuing legal education for staff attorneys, all equipment replacement, and law library and electronic legal research resources. Consultation and Advisory Provides legal support for the City Council and the city’s advisory boards and commissions. Provides general legal support for the operating departments, including 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. Provides real estate services to the departments of the city for the acquisition and disposition of land, leases, licenses and buildings. Prosecution and 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 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. Central Records The records office oversees records management for the city, including on-line access, retention, and destruction. The office establishes and trains on best industry practices and assists both internal and external customers with researching current and archived documents of the City Council. Receives, advises and coordinates Colorado Open Records Act requests. City of Boulder's 2019 APPROVED BUDGET | Page 65 2018 ACCOMPLISHMENTS • Supported the Electric Utility Development project, serving on the executive team, leading the acquisition team, representing the city before the Public Utilities Commission and working with outside counsel before the Federal Energy Regulatory Commission. • Prosecuted municipal code violations, including new violations of the bear trash ordinance and the short-term rental ordinance. • Provided support to city boards and commissions, including providing attorney staffing at City Council, Planning Board, Landmarks Board, the Beverage Licensing Authority and the Board of Zoning Adjustments on a regular basis and as needed at the Open Space Board of Trustees, the Parks and Recreation Advisory Board, the Human Relations Commission and the Transportation Advisory Board. • Coordinated responses to Colorado Open Records Act requests. • Drafted and supported council enactment of an assault weapons ban. CITY ATTORNEY’S OFFICE University Hill Commercial Area DID YOU KNOW? In the past year, Central Records inventoried, digitized and archived budget and CAFR documents dating back to 1951. City of Boulder's 2019 APPROVED BUDGET | Page 66 CITY ATTORNEY’S OFFICE DEPARTMENT DETAIL SIGNIFICANT CHANGES Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE City Attorney's Office Total 31,286$ (0.30) 3,450$ - General Fund Reduction Total (150,094)$ (1.30) -$ - Eliminate outside legal consulting funds (28,277)$ - -$ - Eliminate Paralegal I - standard position (21,663) (0.30) - - Eliminate Paralegal II - standard position (80,154) (1.00) - - Reduce temporary law clerks personnel expense to be more in line with actual spending (20,000) - - - Investment Total 181,380$ 1.00 3,450$ - Add additional Assistant City Attorney I 90,690$ 1.00 3,450$ - Add additional Assistant City Attorney I for Utilities Division 90,690 1.00 - - Reallocate Law Clerk salary and reallocate salaries to temporary wages - (1.00) - - Approved Budget Investment Total/(Reduction Total) and Description FTE Amount FTE Amount FTE Amount FTE Amount Administration 1.50 406,636$ 1.50 419,750$ 1.50 435,925$ - 16,175$ City Records Management 2.50 231,723 2.50 248,287 2.50 250,394 - 2,107 Consultation and Advisory 16.30 1,812,804 16.30 1,957,022 16.25 2,212,608 (0.05) 255,586 7.35 844,675 7.35 851,278 7.75 786,235 0.40 (65,043) Total 27.65 3,295,838$ 27.65 3,476,336$ 28.00 3,685,161$ 0.35 208,825$ Personnel 3,030,493$ 3,149,797$ 3,375,399$ 225,602$ Operating 203,135 258,127 240,183 (17,944) Interdepartmental Charges 62,211 68,412 69,579 1,167 Total 3,295,838$ 3,476,336$ 3,685,161$ 208,825$ General 26.65 3,168,547$ 26.65 3,345,049$ 27.00 3,546,776$ 0.35 201,727$ Property and Casualty Insurance 1.00 127,292 1.00 131,287 1.00 138,385 - 7,098 Total 27.65 3,295,838$ 27.65 3,476,336$ 28.00 3,685,161$ 0.35 208,825$ Note: EXPENDITURE BY CATEGORY STAFFING AND EXPENDITURE BY FUND 1Risk Management is a program within the Finance Department. However, internal litigation costs assigned to Risk Management's Property and Casualty Insurance Fund are related to FTE within City Attorney's Office (CAO) and reflected in the CAO budget within Prosecution and Litigation. Prosecution and Civil Litigation 1 STAFFING AND EXPENDITURE BY PROGRAM 2017 Actual 2018 Approved Budget 2019 Approved Budget Variance 2018 to 2019 City of Boulder's 2019 APPROVED BUDGET | Page 67 CITY CLERK’S OFFICE 2019 Approved Budget $682,330 DEPARTMENT MISSION The mission of the City Clerk’s Office is to provide excellent service in support of the City Council; to assist our customers in accessing information to foster more informed, open and user-friendly access to participatory government; and to support residents’ direct legislation efforts through the initiative petition process. City of Boulder's 2019 APPROVED BUDGET | Page 68 CITY CLERK’S OFFICE 2019 KEY INITIATIVES • Facilitate certification of 2019 city council candidates. • Implement potential new election laws, including enhanced campaign finance reporting, new petition timeline and petition signature verification. • Explore electronic platforms for citizens to endorse initiative petitions. • Prepare for possibility of expanding voting rights to younger voters as well as non-citizens. DEPARTMENT OVERVIEW City Clerk & Support Services The City Clerk’s Office administers municipal elections and supports City Council through the development of meeting agenda materials, action summaries and minutes. We make this information accessible to the public electronically in real time. In addition, the City Clerk’s Office supports the City Council through administration of the annual board and commission recruitment process. The City Clerk’s Office also oversees the Domestic Partnership Registry and serves as liaison to eight local sister city organizations. 2018 ACCOMPLISHMENTS • Implemented software to enable the public to access electronic real time City Council agendas, videos and minutes. • Staffed Campaign Finance and Elections Working Group, to what began internal assessment and structural review process to inform a department strategic plan. • Categorized data sets for release to the public through the Open Data Catalog. Boulder Creek Path City of Boulder's 2019 APPROVED BUDGET | Page 69 DID YOU KNOW? In a typical year, the Clerk’s Office compiles 16,000+ pages of City Council packets for an average of 52 meetings. SIGNIFICANT CHANGES CITY CLERK’S OFFICE DEPARTMENT DETAIL Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE 61,529$ 1.00 140,948$ - General Fund Reduction Total (6,517)$ - -$ - Eliminate various non personnel expenses for cell phones, computer replacement business travel, and telecom charges (2018 Reduction)(6,517)$ - - - Investment Total 68,046$ 1.00 140,948$ - Convert fixed-term Administrative Specialist II to standard ongoing position 68,046$ 1.00 -$ - Budget for biennial elections and campaign financing reimbursements - - 140,948 - Approved Budget Investment Total/(Reduction Total) and Description City Clerk Total FTE Amount FTE Amount FTE Amount FTE Amount City Clerk and Support Services 0.30 279,216$ 0.30 143,607$ 0.30 274,921$ - 131,314$ 0.20 34,031 0.20 30,643 0.20 21,198 - (9,445) General Administration 3.40 374,382 3.40 336,315 3.40 375,545 - 39,230 Sister City Administration 0.10 16,421 0.10 17,095 0.10 10,666 - (6,429) Total 4.00 704,050$ 4.00 527,660$ 4.00 682,330$ - 154,671$ Personnel 368,940$ 386,040$ 408,280$ 22,240$ Operating 320,293 126,803 265,051 138,248 Interdepartmental Charges 14,817 14,817 8,999 (5,818) Total 704,050$ 527,660$ 682,330$ 154,671$ General 4.00 704,050$ 4.00 527,660$ 4.00 682,330$ - 154,671$ Total 4.00 704,050$ 4.00 527,660$ 4.00 682,330$ - 154,671$ STAFFING AND EXPENDITURE BY PROGRAM Conduct of Elections Including Campaign Finance Reform/ Matching Funds Administration Variance 2018 to 2019 2017 Actual 2019 Approved Budget 2018 Approved Budget Board and Commission Administration STAFFING AND EXPENDITURE BY FUND EXPENDITURE BY CATEGORY City of Boulder's 2019 APPROVED BUDGET | Page 70 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 71 CITY COUNCIL 2019 Approved Budget $246,843 DEPARTMENT MISSION The mission of City Council is to serve as the governing body for the City of Boulder, providing policy direction and leadership to the city organization. City of Boulder's 2019 APPROVED BUDGET | Page 72 DEPARTMENT OVERVIEW City Attorney The City Attorney’s Office is the legal advisor to the 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. Real Estate Services supports property acquisition, sale and lease for all departments other than Open Space & Mountain Parks. Central Records maintains the official files for the city and provides copies of official actions of the city upon request. It also oversees records management for the city. Municipal Judge The mission of the Boulder Municipal Court is to: • Provide an accessible, efficient, and impartial forum for all participants in cases involving municipal ordinance violations; • Adjudicate cases consistent with the law, the needs of the individual, and the community’s values; and • Promote public trust in both the justice system and local government. City Manager The mission of the City Manager’s Office is to provide professional leadership in the administration and execution of policies and objectives formulated by City Council; develop and recommend alternative solutions to community problems for council consideration; plan and develop new programs to meet future needs of the city; prepare the annual budget; and foster community pride in city government through excellent customer service. CITY COUNCIL 2018 KEY INITIATIVES • Boulder Electric Utility • Broadband • Climate Commitment • Commercial Linkage Fees • Community Benefit • Housing Advisory Board • Large Lots • Manufactured Housing Strategy • North Central Boulder Subcommunity Plan & Alpine-Balsam Area Plan • Open Space Master Plan • Shared Equity Middle Income Program • Transportation Master Plan Use Tables and Site Review Criteria Updates • Vision Zero City of Boulder's 2019 APPROVED BUDGET | Page 73 CITY COUNCIL DID YOU KNOW? You can sign up for Council Hotline to receive real-time emails among City Council members and city staff. https://bouldercolorado.gov/newsroom/city-of-boulder-email-lists DEPARTMENT DETAIL Amount Amount Amount Amount City Council 225,818$ 243,566$ 246,843$ 3,277$ Total 225,818$ 243,566$ 246,843$ 3,277$ Personnel 101,686$ 117,036$ 120,313$ 3,277$ Operating 116,781 122,508 118,248 (4,260) Interdepartmental Charges 7,351 4,022 8,282 4,260 Total 225,818$ 243,566$ 246,843$ 3,277$ General 225,818$ 243,566$ 246,843$ 3,277$ Total 225,818$ 243,566$ 246,843$ 3,277$ Note: No budgeted FTE included in City Council. 2019 Approved Budget 2018 Approved Budget EXPENDITURE BY FUND EXPENDITURE BY PROGRAM EXPENDITURE BY CATEGORY 2017 Actual Variance 2018 to 2019 City of Boulder's 2019 APPROVED BUDGET | Page 74 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 75 CITY MANAGER’S OFFICE 2019 Approved Budget $2,619,469 DEPARTMENT MISSION The mission of the City Manager’s Office is to champion an engaged, collaborative and innovative organizational culture; provide professional leadership in the administration and execution of city policy as established by council; and establish relationships and partnerships to implement community priorities. With the implementation of the Resilience strategy, the focus is now to integrate resilience at the department and program levels and has been transferred to Sustainability to create organizational efficiencies and continue the partnership with 100 Resilient Cities (100RC). Innovation and Analytics has been moved from the City Manager’s Office to the Information Technology department in order to form the Innovation & Technology department that focusses on organizational efficiencies. City of Boulder's 2019 APPROVED BUDGET | Page 76 CITY MANAGER’S OFFICE 2019 KEY INITIATIVES • Ongoing commitment to inclusivity and equity work, including partnership with the Government Alliance on Race and Equity (GARE) and the possible expansion/scalability of 2018 Community Connectors work. • Continue engagement planning support for high-profile city projects, such as municipalization and subcommunity planning, with a focus on refining measurements to evaluate the impact of the recently adopted citywide, coordinated approach. • Implement citywide Volunteer Management Software System purchased in second half of 2018) and related changed to work processes. • Testing and evolution of capacity-building programs that support community understanding of city services, increased neighbor-to-neighbor relationships and localized problem-solving. • Implement the city’s 2019 state and federal legislative agenda and adopting the same for 2020. DEPARTMENT OVERVIEW City Manager’s Office Administration & Operations The mission of the City Manager’s Office is to provide professional leadership in the administration and execution of policies and objectives formulated by City Council; develop and recommend alternative solutions to community problems for council consideration; plan and develop new programs to meet future needs of the city; prepare the annual budget; and foster community pride in city government through excellent customer service. Policy Advisor / Intergovernmental Relations The Policy Advisor provides the following services: • Coordination of the development and implementation of the city’s state and federal legislative agenda including all associated lobbying efforts; • Staff representation and communication on matters of overlapping interests between the city and other governmental and quasi-governmental organizations; and • Analysis and recommendations on special projects of intergovernmental or cross-departmental interest. Community Engagement The Community Engagement program fosters more inclusive and meaningful public participation and relationship-building. The engagement manager and specialist support departments in creating and executing transparent and inspiring processes that allow the public to share input in a variety of ways. This input informs decision-making by City Council, others in the city organization and sometimes, the community. The approach is strategic, with an emphasis on capacity-building and shared learning. An additional focus of this program is to increase engagement among residents who have never participated in local government and/or are members of traditionally under-represented groups. City of Boulder's 2019 APPROVED BUDGET | Page 77 CITY MANAGER’S OFFICE DEPARTMENT OVERVIEW, CONTINUED Neighborhood Services The Neighborhood Services program builds and strengthens collaborative relationships within neighborhoods. The neighborhood liaison works directly with residents as well as with community partners to foster healthy communication and increased trust. The program strives to connect community needs to available resources; create a more welcoming and connected community; and enhance residential quality of life by creating pathways toward effective problem-solving, resource provision, civic education, leadership, connection and engagement opportunities. Volunteer Services The city recognizes the value of Boulder’s many talented volunteers to help achieve community and organizational goals. The city’s Volunteer Cooperative strives to create a community of service, offering residents expanded opportunities to participate in addressing local issues. Building on a legacy of rich volunteerism in some departments, cooperative members work together to create a more integrated system and coordinated experience for volunteers with a range of interests and expertise. Volunteer opportunities are a valuable form of community engagement. They connect residents with city staff to enhance programs and create relationships, while helping volunteers develop or utilize their skills and gain experience. While this is an interdepartmental strategy, the volunteer program/project manager is housed in the City Manager’s Office. DID YOU KNOW? In 2018, the City Manager’s Office helped city departments and residents make meaningful connections with each other. This included support for 52 block parties, distribution of 29 neighborhood grants, and coordination of the family- friendly What’s Up Boulder information expo, which attracted 600 community members. Municipal Building City of Boulder's 2019 APPROVED BUDGET | Page 78 CITY MANAGER’S OFFICE 2018 ACCOMPLISHMENTS • Provided direct engagement planning support to 19 city projects and indirect guidance to approximately 22 more through capacity-building with Engagement Coordination Committee members and other project leads. • Became the second municipal government to obtain national Service Enterprise Certification; successful application was supported by the completion of the 2018 Volunteer Cooperative Strategic Plan and the city’s first Volunteer Impact Report. • Refreshed Neighborhood Services grant program by providing direct grant disbursements instead of reimbursement grants which resulted in a 35 percent increase in the number of applications and funding for more than 30 neighborhood projects, and introduced office hours program, offering an opportunity for residents to connect more conveniently with the liaison and other city staff in five neighborhoods across the city. • In partnership with the Communication department, launched Be Heard Boulder, a 24/7 online engagement platform, achieving the third highest initial sign-up rate in the country, according to the software vendor. • Created and managed a “Building Bridges” program through an innovative partnership with CU, with a goal of establishing community-defined guidelines that support constructive and effective civic engagement. Early Days at Boulder Natatorium City of Boulder's 2019 APPROVED BUDGET | Page 79 SIGNIFICANT CHANGES CITY MANAGER’S OFFICE DEPARTMENT DETAIL Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE City Manager's Office Total (14,735)$ (1.88) (289,072)$ (1.00) General Fund Reduction Total (142,785)$ (1.88) (289,072)$ (1.00) Salary savings on underfilled positions -$ - (145,000)$ - Eliminate Community Coordinator - standard position (2018 Reduction)(84,941) (0.88) - - Eliminate Chief Resilience Officer - fixed-term position (2018 Reduction)- - (144,072) (1.00) Eliminate Management Fellow - standard position (2018 Reduction)(57,844) (1.00) - - Investment Total 128,050$ - -$ - 2019 Growing Up Boulder partnership for engagement between the city and school- aged children 61,800$ - -$ - Citywide volunteer appreciation event 10,000 - - - Enterprise-wide volunteer management system software subscription 36,250 - - - Renewal of annual license and support for Be Heard Boulder online engagement platform 20,000 - - - Approved Budget Investment Total/(Reduction Total) and Description FTE Amount FTE Amount FTE Amount FTE Amount 9.00 1,355,810$ 9.00 1,421,820$ 8.00 1,380,803$ (1.00) (41,017)$ Resilience 1.00 239,714 1.00 254,073 - - (1.00) (254,073) Citywide Projects 1.00 223,423 1.00 224,189 1.00 126,727 - (97,462) 1.00 237,819 1.00 247,594 1.00 252,151 - 4,557 Neighborhood Services 1.88 262,407 1.88 302,433 1.00 220,654 (0.88) (81,779) Volunteer Services 1.00 166,534 1.00 170,153 1.00 175,415 - 5,262 1.00 211,013 - - - - - - Community Engagement - 25,679 2.00 287,913 2.00 463,719 - 175,806 Total 15.88 2,722,399$ 16.88 2,908,173$ 14.00 2,619,469$ (2.88) (288,704)$ Personnel 2,228,721$ 2,355,374$ 2,061,421$ (293,953)$ Operating 454,603 501,025 508,856 7,831 Interdepartmental Charges 39,075 51,774 49,192 (2,582) Total 2,722,399$ 2,908,173$ 2,619,469$ (288,704)$ General 15.88 2,722,399$ 16.88 2,908,173$ 14.00 2,619,469$ (2.88) (288,704)$ Total 15.88 2,722,399$ 16.88 2,908,173$ 14.00 2,619,469$ (2.88) (288,704)$ *Innovation and Analytics moved to Innovation and Technology Department in 2018. EXPENDITURE BY CATEGORY STAFFING AND EXPENDITURE BY FUND Innovation and Analytics* Policy Advisor / Intergovernmental Relations STAFFING AND EXPENDITURE BY PROGRAM Variance 2018 to 2019 2017 Actual 2019 Approved Budget 2018 Approved Budget City Administration/Operations City of Boulder's 2019 APPROVED BUDGET | Page 80 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 81 COMMUNICATION 2019 Approved Budget $1,858,890 DEPARTMENT MISSION The mission of the Communication Department is to gather and share information to support and encourage open, participatory government and an informed community. City of Boulder's 2019 APPROVED BUDGET | Page 82 COMMUNICATION 2019 KEY INITIATIVES • Complete department five-year strategic plan. • Strategic coordination of online/digital platforms, including web content social media enhancements. • Provide informative and engaging video and multimedia experiences to enhance public engagement and awareness opportunities. • Provide strategic and task-level communication support for high-profile city initiatives, including community engagement, Alpine-Balsam, the Civic Area, CU conference center, Climate Commitment, Energy Future, affordable housing, inclusivity, resilience, etc. • Continue core communication services/ emergency response. DEPARTMENT OVERVIEW Media/External Communication Media/External Communication ensures the public receives timely and accurate information relating to city operations, projects and policies, council action, crisis/disaster communications, economic vitality initiatives, and awareness campaigns through traditional media, social media and the internet. Video Services/Channel 8 Video Services/Channel 8 provides coverage of City Council, Boards and Commission meetings. The station also produces original Boulder programming for Comcast cable Channels 8 and 880, social media and the city website to explain issues facing the community, increase awareness of items under consideration by council and council action, provide public service announcements, deliver weekly City of Boulder news, create annual programming such as the State of the City presentation, and produce internal organization videos. Internal Communication Internal Communication conveys organizational information to all City of Boulder employees through bi-monthly employee newsletters and streamed all-staff meetings, as well as weekly information from specific departments to the city organization. Topics include changes in employee benefits, city compensation systems, significant city projects, staff development and training, city policies and updates on council work plans. Web Content/Social Media Web content/social media leads department liaison teams and oversees content standards and social media guidelines to best leverage digital forms of communication, which include allowing for engagement outside of regular business hours. The goal is to use these tools to inform a broader segment of the community about city services and programs. City of Boulder's 2019 APPROVED BUDGET | Page 83 COMMUNICATION 2018 ACCOMPLISHMENTS • Recognized in statewide, national and international communication competitions for video, social media and print media excellence by peer and industry groups. Receiving three bronze Telly Awards, three platinum, one gold, and four honorable mention Hermes awards, and a Gold Pick Award from the Public Relations Society of America. • Supported council and city priority initiatives such as Alpine-Balsam, East Bookend, Mayors Challenge, Broadband, Open Space & Mountain Parks Master Plan, Climate Commitment, Energy Future, Urban Forest Strategic Plan, affordable housing, homelessness and Vision Zero. • Collaborated with Innovation & Technology and City Manager’s Office on a project to improve the existing city website and develop plans for the next iteration. Communications led this scope of work, which involved engaging internal and external customers to develop a plan to make the website easier for the public to navigate. • Collaborated with Engagement Workgroup to select, implement, roll out and manage a digital engagement platform, known as Be Heard Boulder, to make it easier for the public to get involved in local government. DID YOU KNOW? Boulder has more followers in Facebook, Twitter and Instagram than any other city government in Colorado. Harlow Platts Park City of Boulder's 2019 APPROVED BUDGET | Page 84 COMMUNICATION SIGNIFICANT CHANGES DEPARTMENT DETAIL Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE Communication Total (15,000)$ - 205,904$ 1.00 General Fund Reduction Total (15,000)$ - (90,000)$ - Closed captioning - shift funding source to PEG dollars -$ - (60,000)$ - Downgrade Communication Manager to Communication Specialist II (15,000) - - - Reduce frequency of Community Newsletter from bimonthly to quarterly - - (30,000) - Investment Total -$ - 229,268$ 0.25 Communication Specialist – Extend 2-year fixed-term position including associated operating costs -$ - 29,268$ 0.25 Phase II of City of Boulder website redesign project - - 200,000 - Community Housing Assistance Program Fund Investment Total -$ - 32,874$ 0.37 Communication Specialist – Extend 2-year fixed-term position including associated operating costs -$ - 32,874$ 0.37 Affordable Housing Fund Investment Total -$ - 33,762$ 0.38 Communication Specialist – Extend 2-year fixed-term position including associated operating costs -$ - 33,762$ 0.38 Approved Budget Investment Total/(Reduction Total) and Description FTE Amount FTE Amount FTE Amount FTE Amount Media/External Communication 6.75 906,861$ 6.75 1,000,452$ 8.25 1,179,259$ 1.50 178,807$ Internal Communication 1.00 116,776 1.00 118,609 1.00 104,488 - (14,121) Video Services/Channel 8 4.75 476,863 5.00 665,157 5.00 593,873 - (71,284) Web Content/Social Media 1.00 101,022 2.00 201,112 1.00 71,725 (1.00) (129,387) Total 13.50 1,601,522$ 14.75 1,985,330$ 15.25 1,949,346$ 0.50 (35,984)$ Personnel 1,327,478$ 1,482,474$ 1,528,991$ 46,517$ Operating 185,932 401,956 319,355 (82,601) Interdepartmental Charges 88,112 100,900 101,000 100 Total 1,601,522$ 1,985,330$ 1,949,346$ (35,984)$ General 13.50 1,601,522$ 14.75 1,985,330$ 15.25 1,949,346$ 0.50 (35,984)$ Total 13.50 1,601,522$ 14.75 1,985,330$ 15.25 1,949,346$ 0.50 (35,984)$ STAFFING AND EXPENDITURE BY PROGRAM 2017 Actual 2018 Approved Budget 2019 Approved Budget Variance 2018 to 2019 EXPENDITURE BY CATEGORY STAFFING AND EXPENDITURE BY FUND City of Boulder's 2019 APPROVED BUDGET | Page 85 COMMUNITY VITALITY 2019 Approved Budget $11,598,738 DEPARTMENT MISSION The Department of Community Vitality was created in Fall 2015 as part of a reorganization of the Downtown and University Hill Management Division/Parking Services (DUHMD/PS) and Community Planning and Sustainability (CP&S). As of August 2018, it is now under joint leadership with the Parks and Recreation Department. Community Vitality will continue its core work focused economic vitality, parking and access, and public space management. In addition, the Department will continue to serve the Downtown, University Hill, Boulder Junction and other neighborhoods by providing quality programs, parking, enforcement, maintenance, and alternative mode services with the highest level of customer service, efficient management, and effective problem solving. City of Boulder's 2019 APPROVED BUDGET | Page 86 COMMUNITY VITALITY 2019 KEY INITIATIVES • Complete the citywide retail study. • Complete phase two of the Neighborhood Parking Permit (NPP) Program update. • Enhance the customer experience, revenue tracking, and reporting through implementation of an update to the software and hardware used to sell parking products. • Complete the parking garage stair replacement project. DEPARTMENT OVERVIEW Administration Provide administrative and financial support to the department, customer service to patrons, and sales and administration of commercial and residential parking permits. Provide staff liaison support to four advisory boards: Downtown Management Commission, University Hill Commercial Area Management Commission, and two Boulder Junction Access Districts: Parking and Travel Demand Management. Economic Vitality Support and coordinate efforts throughout the city organization and with partner groups in the community to nurture and enhance the entrepreneurial spirit of our community; support long-term economic sustainability through strategic initiatives; support Boulder businesses with assistance services, retention and outreach efforts, and incentive programs; and support targeted efforts in the downtown, Boulder Junction and University Hill commercial areas. Parking & Access Operations and Maintenance: Maintain and operate downtown, Boulder Junction and University Hill public automobile and bicycle parking infrastructure including six surface lots, five garages, 4,440 on-street auto parking spaces, and over 1,300 bike racks. • Travel Demand Management (TDM): Administer the downtown travel demand management programs: employee Eco Pass, Car Share and Bike Share, as well as the TDM district in Boulder Junction. Administer the pilot employee Eco Pass program in the University Hill commercial area. • Parking Enforcement: Use 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. Public Space Management & Events Manage the public space on University Hill, and downtown including the Pearl Street Mall; coordinate with downtown and Hill business organizations; plan for and coordinate public space capital improvements downtown and in the Hill commercial district; and manage special events permitting in the downtown and on University Hill, as well as film permitting citywide. City of Boulder's 2019 APPROVED BUDGET | Page 87 2018 ACCOMPLISHMENTS •Implemented phase one of the Neighborhood Parking Permit (NPP) Program update. •Implemented the Chautauqua Access Management Plan (CAMP) in its first year following the pilot project. •Completed the downtown retail vibrancy study and began implementing the recommended actions. •Advanced the Hill Hotel/Garage public private partnership project. •Completed the Trinity Commons mixed use project including public parking. COMMUNITY VITALITY DID YOU KNOW? Since implementing the EcoPass program for University Hill employees, the number of people driving alone to work dropped significantly, from 70 percent to 49 percent. Pearl Street Mall City of Boulder's 2019 APPROVED BUDGET | Page 88 COMMUNITY VITALITY SIGNIFICANT CHANGES 15th Street Parking Garage Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE Approved Budget Investment Total/(Reduction Total) and Description (90,558)$ (1.00) 512,237$ - General Fund Reduction Total (250,058)$ (1.00) -$ - Eliminate Administrative Specialist II - standard position (50,058)$ (1.00) -$ - Reduce and repurpose Flexible Rebate Program (200,000) - - - Investment Total 68,750$ - 89,615$ - Boulder Chamber's Innovation Venture - repurpose portion of the EV Rebate program to fund 2nd year of this program -$ - 10,000$ - Boulder SBDC Advanced Industry Incubator - repurpose portion of the EV Rebate program to continue funding this program on ongoing basis following its initial funding in 2017 and 2018 50,000 - - - Continue pilot Hill employee EcoPass program - - 79,615 - Ongoing software applications support for Community Vitality parking systems through MOU with I&T 18,750 - - - Downtown Commercial District Fund Investment Total 90,750$ - 422,622$ - Downtown Boulder (CAGID and BID) employee EcoPass program participant and cost increases -$ - 422,622$ - Ongoing software applications support for Community Vitality parking systems through MOU with I&T 18,750 - - - Parking & Access Revenue and Control System (PARCS) ongoing equipment service agreement 72,000 - - - Community Vitality Total City of Boulder's 2019 APPROVED BUDGET | Page 89 COMMUNITY VITALITY DEPARTMENT DETAIL FTE Amount FTE Amount FTE Amount FTE Amount 7.95 1,293,554$ 7.95 1,324,229$ 6.95 1,226,339$ (1.00) (97,890)$ 1.00 239,690 1.00 154,778 1.00 239,295 - 84,517 - 68,109 - 75,209 - 158,428 - 83,219 1.00 93,781 1.00 96,465 1.00 100,610 - 4,145 Subtotal 9.95 1,695,135$ 9.95 1,650,682$ 8.95 1,724,672$ (1.00) 73,990$ Public Space Management/Events - 82,841$ - 71,758$ - 86,341$ - 14,583$ - 2,753 - 1,800 - 1,800 - - - 73,034 - 125,083 - 135,673 - 10,590 0.50 47,515 0.50 45,586 0.50 48,363 - 2,777 - 2,882 - 2,873 - 2,873 - - Civic Area Planning - - - 78,334 - - - (78,334) Subtotal 0.50 209,026$ 0.50 325,434$ 0.50 275,050$ - (50,384)$ Economic Vitality (EV) Business Incentive Programs - 84,309$ - 350,000$ - 150,000$ - (200,000)$ 2.00 486,888 1.00 560,152 1.00 404,662 - (155,490) Subtotal 2.00 571,196$ 1.00 910,152$ 1.00 554,662$ - (355,490)$ 3.00 728,213$ 3.00 785,134$ 3.00 786,587$ - 1,453$ - 19,820 - 37,000 - 37,000 - - 17.88 1,998,363 18.13 2,062,156 18.13 2,427,769 - 365,613 1.13 126,497 1.13 107,148 1.13 144,772 - 37,624 Neighborhood Parking Program 1.09 129,699 1.09 88,725 1.09 93,868 - 5,143 Chautauqua Area Management/NPP1 - 386,171 - 232,000 - - - (232,000) 12.95 904,800 12.95 1,064,368 12.95 1,046,931 - (17,437) 0.50 1,167,242 0.50 1,514,683 0.50 1,887,930 - 373,247 CAGID Parking Refunds - 8,904 - 16,000 - 16,000 - - Subtotal 36.55 5,469,707$ 36.80 5,907,214$ 36.80 6,440,858$ - 533,644$ 1,188,095$ 1,836,250$ 937,040$ (899,210)$ Cost Allocation and Transfers 359,394 395,107 414,739 19,632 3,839,696 2,290,917 1,251,717 (1,039,200) Subtotal 5,387,185$ 4,522,274$ 2,603,496$ (1,918,778)$ Total 49.00 13,332,250$ 48.25 13,315,756$ 47.25 11,598,738$ (1.00) (1,717,018)$ Parking Enforcement and Special Event Enforcement TDM and Eco Pass Program Capital Improvements Program, Cost Allocation and Debt Service Capital Improvement Program Debt Service Maintenance of Public Lands- UHGID/UniHill Maint of Public Lands-Civic Plaza Maint of Public Lands- Downtown/Mall Event Permitting Maint of Public Lands-NewsBox EV Program and Sponsorships Parking and Access: Operations TDM and Enforcement On Street Meters Economic Programs/Sponsorship Facility Ops/Maint-Downtown, UniHill / BJAD garages-Lots Administration Department Administration Hill Revitalizationg GIDs External Communications Economic Programs/Sponsorship - DBI/BID STAFFING AND EXPENDITURE BY PROGRAM 2017 Actual 2018 Approved Budget 2019 Approved Budget Variance 2018 to 2019 City of Boulder's 2019 APPROVED BUDGET | Page 90 COMMUNITY VITALITY DEPARTMENT DETAIL, CONTINUED Pearl Street Mall FTE Amount FTE Amount FTE Amount FTE Amount 2017 Actual 2018 Approved Budget 2019 Approved Budget Variance 2018 to 2019 Personnel 3,239,698$ 3,486,308$ 3,381,614$ (104,694)$ Operating 4,150,454 4,839,247 4,937,278 98,031 Interdepartmental Charges 608,241 467,927 526,350 58,423 Capital 3,135,317 1,836,250 1,087,040 (749,210) Debt Service 1,839,146 2,290,917 1,251,717 (1,039,200) Cost Allocation and Transfers 359,394 395,107 414,739 19,632 Total 13,332,250$ 13,315,756$ 11,598,738$ (1,717,018)$ General 19.78 2,690,229$ 18.78 3,009,084$ 19.10 2,441,822$ 0.32 (567,262)$ 25.14 7,792,224 25.39 8,698,651 24.25 7,321,938 (1.14) (1,376,713) 4.03 608,904 4.03 633,534 3.55 596,158 (0.48) (37,376) 0.03 2,134,382 0.03 544,224 0.18 575,404 0.15 31,180 0.03 106,511 0.03 430,263 0.18 663,416 0.15 233,153 Total 49.00 13,332,250$ 48.25 13,315,756$ 47.25 11,598,738$ (1.00) (1,717,018)$ 1Beginning in 2019, the budget for Chautauqua Area Management has been moved to Public Works-Transportation. Boulder Junction GID-TDM EXPENDITURE BY CATEGORY STAFFING AND EXPENDITURE BY FUND Downtown Commercial District University Hill Commercial District Boulder Junction GID-Parking City of Boulder's 2019 APPROVED BUDGET | Page 91 ELECTRIC UTILITY DEVELOPMENT 2019 Approved Budget $8,834,202 PROJECT OVERVIEW The Boulder community has long been committed to climate action resulting in meaningful reductions to harmful greenhouse gas emissions. Since 2010, the city has focused on changing its energy supply, which continues to rely on fossil fuels as the primary source of energy. To draw from renewable sources while keeping rates and reliability comparable to what is offered through the current provider, the city has pursued a strategy of creating a locally- owned and controlled electric utility. Voter-supported analysis into the possibility of creating a local electric utility has demonstrated the feasibility, as well as the possible benefits, of such an approach. In 2014, after analysis resulted in council’s decision to move forward with acquiring assets and forming a municipal electric utility, staff shifted its efforts to developing and implementing a detailed transition plan for electric utility development. The Utility Occupation Tax (UOT), first approved by voters in 2011 to fund the electric utility development effort, expired on Dec. 31, 2017. Council approved a ballot measure to extend the UOT, which was presented to, and approved by, voters in November 2017. The UOT allows the city to continue to work on key initiatives to form a Boulder-owned municipal electric utility and develop future energy strategies. In March 2018, Heather Bailey resigned her position as Executive Director of Energy Strategy and Electric Utility Development and the city hired Steve Catanach, former Electric Utility Manager for the City of Fort Collins, to lead the initiative to form the utility. City of Boulder's 2019 APPROVED BUDGET | Page 92 ELECTRIC UTILITY DEVELOPMENT 2019 KEY INITIATIVES • Complete the design of the necessary separation of existing substation facilities and configuration of new substation facilities based on the negotiated agreement with PSCo for interconnection with the existing transmission system. • Complete the engineering design of new electric distribution lines outside of the substations as required by the Public Utility Commission approved separation plan. • Refine integrated power supply and transmission costs based on indicative pricing and determine next steps. • Refine other cost estimates including start-up and ongoing operation and maintenance costs for input to the financial model. • Implement the strategic communications and engagement work plan. 2018 ACCOMPLISHMENTS • Worked with Public Service Company of Colorado (PSCo) to meet the conditions of the PUC order, including an agreement for the city to pay PSCo’s costs related to the Electric Utility Development Project. • Negotiated an agreement with PSCo to interconnect the existing transmission system to the proposed Boulder electric distribution system, separate existing substation facilities and configure new substation facilities. • Initiated engineering design of new electric distribution lines outside of the substations as required by the PUC approved separation plan. • Solicited and received indicative pricing for integrated power supply and transmission. • Developed a strategic communications and engagement work plan based on input from the communications and engagement working group and City Council. The plan includes new approaches to engage an even broader segment of the community and inform the community prior to the 2020 “go/no-go” decision. DID YOU KNOW? Nationally, there are more than 2,000 community-owned electric utilities, serving over 45 million people. City of Boulder's 2019 APPROVED BUDGET | Page 93 ELECTRIC UTILITY DEVELOPMENT DEPARTMENT DETAIL Solar Array on the East Boulder Community Center 2012 - 2014 Actual 2015-2017 Actual 2018 Revised Budget 2019 Approved Budget 2020 Projected Budget 4.50 6.50 6.50 6.50 6.50 Total Staffing 4.50 6.50 6.50 6.50 6.50 Personnel 1,475,202$ 2,891,009$ 1,225,046$ 1,022,387$ 1,042,836$ Operating 3,994,178 4,888,952 4,851,135 7,811,815 1,427,686 Total Expenditures 5,469,381$ 7,779,961$ 6,076,181$ 8,834,202$ 2,470,522$ General - Utility Occupation Tax 5,757,000$ 6,047,130$ 6,076,181$ 5,076,181$ 2,076,181$ General - City Manager Contingency - 613,876 - - - General - Other One-Time Funding - 831,336 - - - General Fund Reserves 1 - - - 3,758,021 394,341 Total Funding Source 5,757,000$ 7,492,342$ 6,076,181$ 8,834,202$ 2,470,522$ Surplus/(Deficit)287,619$ (287,619)$ -$ -$ -$ 1In 2017, voters approved the extension of the Utility Occupation Tax (UOT) through 2022 for the Electric Utility Development Project. The duration of this project is from 2018 through 2020 with a project budget of $17,380,905. Between 2018 and 2020, $13,228,543 will be collected in UOT and applied to this project. The shortage (2019: $3,758,021 and 2020: $394,341 for a total of $4,152,362) will be covered using General Fund reserves. Amounts collected in 2021 and 2022 ($2,076,181 in each year) totaling $4,152,362 will be used to pay back the General Fund. Expenditure by Category Funding Source City of Boulder's 2019 APPROVED BUDGET | Page 94 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 95 FINANCE 2019 Approved Budget $10,430,537 DEPARTMENT MISSION The City of Boulder 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. DEPARTMENT OVERVIEW Administration Administration directs activities and ensures communication and collaboration with city departments related to city financial matters. In addition, it is responsible for the administration of the following: •Munis Enterprise Resource Planning system; •Special Projects; and •Flood Recovery Grants Management. City of Boulder's 2019 APPROVED BUDGET | Page 96 FINANCE 2019 KEY INITIATIVES • Implement a new tax and license software system that will provide a more customer friendly online service portal and enhance reporting capabilities. • With a Community Development Block Grant (CDBG) - Disaster Recovery resiliency grant, develop more robust systems for budget decision making and service delivery model optimization and Key Performance Indicators. • Implement an econometric retail sales tax forecasting model. • Contribute to the development of a Citywide Retail Sustainability Strategy. • Implement recommendations from the 2018 Purchasing Operational Assessment to increase effectiveness of the procurement of goods and services. • Continue to produce budget videos and other engagement tools to provide accessible education materials to residents. DEPARTMENT OVERVIEW, CONTINUED Accounting & Treasury The Accounting and Treasury Division includes general accounting functions, external financial reporting, internal audit, daily cash management, debt management, bond disclosure and other compliance requirements. In addition, this division manages the compensated absences fund, which is used to fund vacation- and sick-time-payout when employees leave the city organization. Budget The Budget Division coordinates city-wide operating budget development activities, collaborates with the Community Planning and Sustainability 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. Payroll & Accounts Payable / Receivable The Payroll and Accounts Payable/Receivable Division performs payroll functions including processing of paychecks, W2s, and vendor tax documentation, as well as financial document imaging and record retention, centralized mail coordination, accounts payable and accounts receivable. This division ensures compliance with Federal and State payroll, pension, and other tax reporting requirements. Purchasing The Purchasing Division is responsible for managing the city’s procurement process and execution of contracts for constructing capital improvements, purchasing tangible personal property, obtaining insurance policies, purchased services and consulting services. City of Boulder's 2019 APPROVED BUDGET | Page 97 FINANCE Tulips on Pearl Street Mall DEPARTMENT OVERVIEW, CONTINUED Revenue, Tax Audit, and Licensing The Revenue, Tax Audit, and Licensing Division provides tax collection, reporting, education and enforcement functions for sales and use taxes, accommodation taxes, admission taxes, and trash taxes of the city. The licensing function of the division includes collection and enforcement activities for regular business licenses (sales, use, accommodation, admission, and trash hauler licenses), liquor licenses, medical and recreational marijuana business licenses, special event licenses, and other licensing by the city. Risk Management The Risk Management Division plays an essential role in minimizing 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 division also manages the city’s insurance programs including workers’ compensation insurance and liability insurance. City of Boulder's 2019 APPROVED BUDGET | Page 98 2018 ACCOMPLISHMENTS • Received the Certificate of Achievement for Excellence in Financial Reporting, the Popular Annual Financial Reporting Award, and the Distinguished Budget Presentation Award from the Government Finance Officers Association (GFOA) – all awards that demonstrate our continued commitment to excellent fiscal stewardship. • Adopted Standardized Sales Tax Definitions, the culmination of a statewide, Colorado Municipal League led effort to simplify tax administration for businesses. • Participated in implementing an enterprise software solution permitting and licensing – implemented a regulatory licensing module that allows online processing and payment, and improved accounting and reporting capabilities. • Enhanced other online offerings including an on-line general bill payment system and an electronic submission process for competitive solicitations. • Participated in a Government Finance Officers Association (GFOA) Financial Sustainability pilot program to test the Financial Sustainability Index – a self-evaluation tool to assess an organization’s position to make financially sustainable choices. DID YOU KNOW? The finance department processes over 15,600 payments to 3,000 vendors each year, helping ensure city programs and services are delivered. FINANCE SIGNIFICANT CHANGES Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE Approved Budget Investment Total/(Reduction Total) and Description (178,623)$ (1.30) -$ - General Fund Reduction Total (185,202)$ (1.30) -$ - Eliminate Accountant - standard position (88,172)$ (1.00) -$ Eliminate Revenue and Licensing Officer - standard position (38,030) (0.30) - - Reduce temporary employee funding for closed sworn pension plan administration (59,000) - - - Investment Total 6,579$ - -$ - Software license, maintenance and replacement funding for EnerGov software 6,579 - - - Finance Total City of Boulder's 2019 APPROVED BUDGET | Page 99 FINANCE DEPARTMENT DETAIL FTE Amount FTE Amount FTE Amount FTE Amount Administration #4.00 791,987$ 5.00 1,371,281$ 4.00 842,847$ (1.00) (528,435)$ Flood Recovery 2.50 224,581 2.50 223,909 - - (2.50) (223,909) Subtotal 6.50 1,016,569$ 7.50 1,595,190$ 4.00 842,847$ (3.50) (752,344)$ Accounting and Treasury #Financial Reporting 6.30 717,874$ 4.50 678,549$ 4.50 777,728$ - 99,179 #Portfolio and Debt Management 0.50 40,660 0.50 47,276 0.50 41,408 - (5,868) Subtotal 6.80 758,533$ 5.00 725,825$ 5.00 819,136$ - 93,311$ Budget 0; 7Budget Development, Forecasting and Policy Analysis 6.00 677,504$ 6.00 719,461$ 6.00 751,606$ - 32,145$ Subtotal 6.00 677,504$ 6.00 719,461$ 6.00 751,606$ - 32,145$ Payroll and Accounts Payable/Receivable Payroll 3.00 287,625$ 4.00 380,690$ 4.00 354,669$ - (26,021)$ #Payment and Receipt Processing 2.10 186,914 2.00 148,586 2.00 147,034 - (1,552) #Centralized Mail Services 1.00 58,355 0.50 89,481 - 38,700 (0.50) (50,781) Subtotal 6.10 532,894$ 6.50 618,757$ 6.00 540,403$ (0.50) (78,354)$ Purchasing Purchasing Management and Compliance 4.00 351,558$ 4.00 372,683$ 4.00 373,571$ - 887$ Subtotal 4.00 351,558$ 4.00 372,683$ 4.00 373,571$ - 887$ Revenue, Tax Audit, and Licensing #0.50 54,282$ 0.50 25,950$ 0.50 48,024$ - 22,074$ #Green Tag Licensing 0.25 17,691 0.25 12,375 0.25 18,488 - 6,113 #Liquor Licensing 1.30 182,743 1.57 188,636 1.50 182,140 (0.07) (6,496) Medical Marijuana Licensing 1.25 103,347 1.12 107,892 1.10 102,643 (0.02) (5,249) Recreational Marijuana Licensing 1.36 129,501 1.72 294,579 1.70 177,486 (0.02) (117,093) 1, Other Licensing 0.45 37,069 0.45 28,397 0.45 33,678 - 5,281 #Tax Audit 5.00 449,203 5.50 533,684 4.50 406,928 (1.00) (126,756) #4.10 274,180 4.00 828,788 5.00 1,007,041 1.00 178,253 Subtotal 14.22 1,248,016$ 15.11 2,020,301$ 15.00 1,976,427$ (0.12) (43,874)$ Risk Management #Property and Casualty Insurance 2.00 1,682,993$ 2.00 2,303,595$ 2.00 2,397,113$ - 93,518$ #Worker's Compensation Insurance 2.00 2,102,446 2.00 2,491,359 2.00 2,729,434 - 238,075 Subtotal 4.00 3,785,439$ 4.00 4,794,954$ 4.00 5,126,547$ - 331,592$ Total 47.62 8,370,513$ 48.12 10,847,172$ 44.00 10,430,537$ (4.12) (416,634)$ Personnel 4,096,689$ 4,809,581$ 4,454,744$ (354,837)$ Operating 4,136,840 5,872,372 5,822,257 (50,115) Interdepartmental Charges 92,524 119,425 104,202 (15,223) Cost Allocation 44,460 45,794 49,333 3,539 Total 8,370,513$ 10,847,172$ 10,430,537$ (416,634)$ General 43.62 4,585,044$ 43.62 5,999,754$ 39.50 5,260,258$ (4.12) (739,496)$ Sugar Sweetened Beverage Distribution Tax - 30 0.50 52,464 0.50 43,733 - (8,731) Property and Casualty Insurance 2.00 1,682,993 2.00 2,303,595 2.00 2,397,113 - 93,518 Worker's Compensation Insurance 2.00 2,102,446 2.00 2,491,359 2.00 2,729,434 - 238,075 Total 47.62 8,370,513$ 48.12 10,847,172$ 44.00 10,430,537$ (4.12) (416,634)$ 2017 Actual 2018 Approved Budget 2019 Approved Budget Variance 2018 to 2019 STAFFING AND EXPENDITURE BY PROGRAM Department Administration, ERP, and Special Projects EXPENDITURE BY CATEGORY STAFFING AND EXPENDITURE BY FUND Dog Licensing Sales Tax Licensing City of Boulder's 2019 APPROVED BUDGET | Page 100 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 101 FIRE-RESCUE 2019 Approved Budget $20,898,793 DEPARTMENT MISSION Pride, Integrity & Professionalism The mission of the Boulder Fire-Rescue Department is to make Boulder a safe place to live, work and play. We reduce the human suffering caused by fires, accidents, sudden illness, hazardous material releases, or other disasters. DEPARTMENT OVERVIEW Emergency Services Emergency Services provides a full range of emergency response services as noted in the City Charter, Boulder Valley Comprehensive Plan and Department Master Plan. These services include responding to structure fires, wildland fire mitigation and response, water rescues, technical rescues, hazardous materials response, and emergency medical services. These services are carried out by sworn personnel who staff seven strategically- located stations throughout the city. Several of these emergency response functions are fulfilled through contracts with cooperative entities to ensure resiliency and cost-effective service provision. City of Boulder's 2019 APPROVED BUDGET | Page 102 FIRE-RESCUE 2019 KEY INITIATIVES • Complete land purchase and begin design and construction of Fire Station #3 to meet community needs in alignment with Community, Culture and Safety Tax. • Initiate community outreach plan based on the Standards of Cover. • Complete launch of the Station Captain Program to promote department-wide administrative resiliency, resource management, and succession planning. DID YOU KNOW? Boulder Fire-Rescue carries more than 27,000 combined feet of fire hose on its engines. This is enough hose to scale the 1st Flatiron more than seven times! DEPARTMENT OVERVIEW, CONTINUED Community Risk Reduction Community Risk Reduction 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. Administration Administration provides strategic oversight and visioning as well as financial, performance management and data analytics for the department. The Administration Division includes the Office of the Chief who serves as the main point of representation for the department in areas of community importance including, but not limited to, long-term community risk mitigation planning, and inter-agency relations including mutual aid agreements with neighboring jurisdictions. Internal Support Internal Support provides the services necessary to run the department on a daily basis including facilities and fleet maintenance, technology support, supplies and equipment maintenance and procurement, human resources management, occupational health and training. The training program in particular provides an ongoing curriculum for all sworn personnel, helping them maintain the skills needed to handle the wide variety of community risks. These skills include emergency medical skills and various fire-fighting and life-saving certifications based on national standards. City of Boulder's 2019 APPROVED BUDGET | Page 103 FIRE-RESCUE 2018 ACCOMPLISHMENTS • Completed public outreach component of Fire Master Plan update including digital outreach and community and neighborhood event participation. • Shifted to enhanced Emergency Medical Services (Basic Emergency Medical Technician) delivery to include department-wide certification of IV practices and procedures. • Developed publicly available web-based dashboard that combines real-time Fire-Rescue data with the Standards of Cover and Community Risk Assessment. • Reached agreement with IAFF Local 900 on a two-year labor contract that maintained positive employee relations and achieved good governance and financial stewardship outcomes. City of Boulder Fire Station #2, Early Days City of Boulder's 2019 APPROVED BUDGET | Page 104 SIGNIFICANT CHANGES FIRE-RESCUE Fire-Rescue Vehicles at the Fire Training Center Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE Approved Budget Investment Total/(Reduction Total) and Description (403,000)$ (1.00) -$ - General Fund Reduction Total (403,000)$ (1.00) -$ - Eliminate Code Enforcement/Investigations - standard position (128,000)$ (1.00) -$ - Extend fleet replacement cycle and apparatus replacement life-cycles (205,000) - - - Reduce non-personnel expenses such as office supplies, consulting and administrative staff training (70,000) - - - Fire-Rescue Total City of Boulder's 2019 APPROVED BUDGET | Page 105 DEPARTMENT DETAIL FIRE-RESCUE FTE Amount FTE Amount FTE Amount FTE Amount Emergency Operations 24.25 3,585,110$ 24.25 3,645,443$ 24.25 3,944,105$ - 298,662$ Wildland Response 9.00 893,968 8.00 913,988 8.00 978,364 - 64,376 Dive Rescue 24.25 2,997,330 24.25 3,163,506 24.25 3,178,323 - 14,817 Hazardous Materials 24.25 3,131,417 24.25 3,300,456 24.25 3,325,213 - 24,757 Emergency Medical Services 24.25 3,598,357 24.25 3,789,956 24.25 3,823,773 - 33,817 Subtotal 106.00 14,206,183$ 105.00 14,813,349$ 105.00 15,249,778$ - 436,429$ Community Risk Reduction Public Education 2.67 308,143$ 2.67 295,145$ 2.67 297,086$ - 1,941$ Code Enforcement 4.17 496,901 4.17 550,927 3.17 414,050 (1.00) (136,877) Investigations 1.16 170,217 1.16 163,173 1.16 166,834 - 3,661 Subtotal 8.00 975,262$ 8.00 1,009,245$ 7.00 877,970$ (1.00) (131,275)$ Internal Support Facilities (Stations)0.45 440,682$ 0.45 419,393$ 0.45 672,422$ - 253,029$ Fleet 0.45 1,250,734 0.45 1,472,986 0.45 1,273,685 - (199,301) Supplies & Equipment 0.45 157,436 0.45 153,823 0.45 129,402 - (24,421) Technology 1.13 892,002 1.13 392,742 1.13 412,744 - 20,002 Safety Equipment 0.63 533,086 0.63 544,045 0.63 502,699 - (41,346) Human Resources 0.13 120,050 0.13 144,433 0.13 73,884 - (70,549) Occupational Health 0.63 202,618 0.63 206,388 0.63 210,280 - 3,892 Training 3.13 604,084 3.13 608,273 3.13 625,754 - 17,481 Subtotal 7.00 4,200,692$ 7.00 3,942,083$ 7.00 3,900,870$ - (41,213)$ Administration Strategic Planning 2.00 399,318$ 2.00 372,120$ 2.00 323,092$ - (49,028)$ Finance 1.00 289,276 2.00 268,120 2.00 235,483 - (32,637) Collaborating Agency Relationships - 320,618 - 245,653 - 311,600 - 65,947 Subtotal 3.00 1,009,211$ 4.00 885,893$ 4.00 870,175$ - (15,718)$ Total 124.00 20,391,348$ 124.00 20,650,570$ 123.00 20,898,793$ (1.00) 248,223$ Personnel 16,705,387$ 16,664,505$ 16,905,289$ 240,784$ Operating 1,784,186 1,827,053 1,674,658 (152,395) Interdepartmental Charges 1,901,775 2,159,012 2,018,846 (140,166) Capital Improvement CCS - - 300,000 300,000 Total 20,391,348$ 20,650,570$ 20,898,793$ 248,223$ General Fund 123.33 20,271,977$ 123.22 20,522,238$ 123.00 20,598,793$ (0.22) 76,555$ Open Space Fund 0.67 119,371 0.78 128,332 - - (0.78) (128,332) Capital Improvement CCS Fund - - - - - 300,000 - 300,000 Total 124.00 20,391,348$ 124.00 20,650,570$ 123.00 20,898,793$ (1.00) 248,223$ STAFFING AND EXPENDITURE BY PROGRAM Variance 2018 to 2019 2017 Actual 2019 Approved Budget 2018 Approved Budget STAFFING AND EXPENDITURE BY FUND EXPENDITURE BY CATEGORY Fire-Rescue City of Boulder's 2019 APPROVED BUDGET | Page 106 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 107 GENERAL GOVERNANCE 2019 Approved Budget $3,430,498 DEPARTMENT OVERVIEW Contingency The City Manager’s Contingency includes funds set aside for unforeseen matters that may arise during the fiscal year. Non-Departmental Contracts Non-Departmental Contracts are annual contracts that promote or benefit the city. Citywide Memberships Citywide Memberships includes funds for memberships in organizations for city departments and Council that assist the city in influencing regional and national decision-making. Citywide Programs Funding for citywide programs are funds for programs with an associated time frame or for planning and development of new programs to meet future needs of the city. City of Boulder's 2019 APPROVED BUDGET | Page 108 SIGNIFICANT CHANGES Aerial of Boulder GENERAL GOVERNANCE Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE Approved Budget Investment Total/(Reduction Total) and Description -$ - 93,000$ - General Fund Reduction Total (126,000)$ - -$ - Reduce transfer to Convention & Visitors Bureau (126,000)$ - -$ - Investment Total 126,000$ - 93,000$ - Operation and management of citywide events 126,000$ - 93,000$ - General Governance Total City of Boulder's 2019 APPROVED BUDGET | Page 109 DEPARTMENT DETAIL GENERAL GOVERNANCE 2017 Actual Variance 2018 to 2019 Amount Amount Amount Amount City Manager's Contingency Extraordinary Personnel 5,674$ 119,916$ 119,916$ -$ Manager's Contingency 172,912 336,166 336,166 - Subtotal 178,586$ 456,082$ 456,082$ -$ Non-Departmental Contracts Convention and Visitors Bureau 2,136,795$ 2,232,242$ 2,175,014$ (57,228)$ Humane Society Building Loan 60,000 60,000 60,000 - Negotiations Support 18,828 46,393 46,393 - 24,584 - - - Subtotal 2,240,207$ 2,338,635$ 2,281,407$ (57,228)$ City-Wide Memberships 43,200$ 46,872$ 46,872$ -$ Colorado Municipal League 76,905 81,177 81,177 - Metro Mayors Caucus 8,583 9,871 9,871 - National League of Cities 7,816 8,989 8,989 - Rocky Flats Stewardship Coalitions 1,000 1,000 1,000 - Colorado Communication and Utility 4,400 6,000 6,000 - Alliance for Innovation 6,375 7,650 7,650 - International Town and Gown Assoc.400 400 400 - Colorado Climate Future Coalition 30,000 30,000 30,000 - Mayor's Innovation Alliance 2,000 2,300 2,300 - Subtotal 180,679$ 194,259$ 194,259$ -$ City-Wide Programs West Nile Virus / IPM 252,516$ 258,750$ 258,750$ -$ City Wide Special Events/Coordinator 122,689 156,000 126,000 (30,000) IronMan Event 95,416 63,000 43,000 (20,000) Latino Festival - - 10,000 10,000 Haute Route Rockies 1,800 - 20,000 20,000 Jaipur Literature Festival 32,146 - 20,000 20,000 1,890 21,000 21,000 - Subtotal 506,457$ 498,750$ 498,750$ -$ Total 3,105,929$ 3,487,726$ 3,430,498$ (57,228)$ Operating 3,105,929$ 3,487,726$ 3,430,498$ (57,228)$ Total 3,105,929$ 3,487,726$ 3,430,498$ (57,228)$ General 3,105,929$ 3,487,726$ 3,430,498$ (57,228)$ Total 3,105,929$ 3,487,726$ 3,430,498$ (57,228)$ Note: No budgeted FTE included in City Manager's Contingency, Non-Departmental Contracts, City-Wide Memberships or City-Wide Programs. EXPENDITURE BY FUND EXPENDITURE BY PROGRAM EXPENDITURE BY CATEGORY Channel 22 2019 Approved Budget 2018 Approved Budget Community Survey Denver Regional Council of Governments City of Boulder's 2019 APPROVED BUDGET | Page 110 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 111 HOUSING & HUMAN SERVICES 2019 Approved Budget $23,505,312 DEPARTMENT MISSION In July 2018, Housing and Human Services merged into one department. Work is underway to integrate mission, strategies, programming and services. HOUSING MISSION To preserve and provide safe, high-quality and affordable housing opportunities through collaborative community planning and funding of programs. HUMAN SERVICES MISSION To create a healthy, socially thriving and inclusive community by providing and supporting human services to Boulder residents in need. City of Boulder's 2019 APPROVED BUDGET | Page 112 DEPARTMENT OVERVIEW Administration 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, and public communications. Community Relations Community Relations consists of Human Relations Commission (HRC), Community Mediations Service Program (CMS), and Office of Human Rights (OHR). HRC is charged with identifying and alleviating human relations issues and social problems, fostering positive community relations and protecting human rights, and making social policy recommendations to City Council. The HRC allocates funding to the community for cultural events and diversity and inclusion programs. CMS provides community conflict resolution services for city residents, organizations and businesses, including landlord-tenant and neighborhood disputes and restorative justice. OHR enforces the Human Rights Ordinance and Failure to Pay Wages. In addition, Community Relations also coordinates annual community-wide events and celebrations, such as Martin Luther King, Jr. Day, Immigrant Heritage Week and Indigenous Peoples Day. Policy & Planning Leads initiatives to address community housing needs, social policy and equity issues through community and stakeholder engagement; supportive policy, market and data analysis; and development of effective policies and programs; identify and create effective social response systems; and, oversees development and implementation of the Housing, Human Services and Homelessness Strategies. Coordinates with other city departments, community organizations and partners to implement city programs, policies and regulations including the Inclusionary Housing ordinance and the Homelessness Strategy. The group establishes and monitors appropriate metrics to measure program success and effectiveness. Team also staffs the newly created Housing Advisory Board. HOUSING & HUMAN SERVICES 2019 KEY INITIATIVES • Integrate Housing and Human Services into one department, thereby providing opportunities for greater effectiveness for the community through improved coordination of programs and staff efficiencies. • Continue implementing the Human Services Strategy 2017-2022, including changes to community funding, aligning direct services and expanded partnerships, and integrating with the Economic Sustainability Strategy, Resilience Strategy, Housing Strategy and Boulder Valley Comprehensive Plan (BVCP). • Continue implementation of the Homelessness Strategy including achieving housing goals, fully implementing integrated data for improved outcome tracking, and analysis of first year data to refine new adult homeless service system. • Further the development of key affordable housing developments in the city. The completion of various developments will occur with an additional 251 permanently affordable homes including Trinity Commons (16 units), Attention Homes Apartments (40 units), Diagonal Crossing (105 units), Bustop (52 units) and Ciclo (S’PARK) (38 units). City of Boulder's 2019 APPROVED BUDGET | Page 113 HOUSING & HUMAN SERVICES DEPARTMENT OVERVIEW, CONTINUED Housing Asset Management Serves the community by promoting and implementing the City of Boulder’s Affordable Homeownership Program. Asset Management also protects the integrity of the city’s affordable housing programs by ensuring compliance with all investment and city rules and regulations. Family Services Family Services includes the Child Care Subsidy Program (CSS), financial assistance to support low- and lower- middle-income families in paying for quality, affordable child care, 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 engagement through the Youth Opportunities Program and the city manager-appointed Youth Opportunities Advisory Board, which advises the city on youth-related issues in the community and distributes grants to local nonprofits, organizations and individual youth for social, educational and cultural activities, with an emphasis on low-income youth. Funding & Resource Planning Housing Community Investment provides funding and technical assistance to housing partners and community agencies to create and preserve affordable housing, improve community facilities and support programs serving low- and moderate-income persons. Community Investment also participates in regional housing activities serving as the lead agency for the Boulder Broomfield HOME Consortium and serving as program staff for the Boulder County Regional Housing Partnership. Human Services Funding & Resource Planning administers the Human Services Fund, which distributes funding to support the operations of community nonprofits; the Health Equity Fund, which distributes community funding from the Sugar-Sweetened Beverage Product Distribution Tax to community organizations for health promotion, wellness programs, chronic disease prevention and to address health equity; and the Substance Education and Awareness grant funding for community education and prevention programs for children, youth and families related to substance and recreational marijuana use and impacts. Senior Services Senior Services provides programs and services for older adults at the East and West Senior Centers, including enrichment programs, resource seminars and support groups, wellness programs, day trips, resource and referral for community services, and short-term case management for vulnerable older adults. Senior Services administers the city’s Food Tax Rebate Program for families, individuals with disabilities and older adults with lower incomes. Senior Services collaborates with Boulder County and community agencies to plan, coordinate and evaluate services for older adults, including the Age Well Boulder County strategic plan, and staffs the City Manager- appointed Senior Community Advisory Committee. The Committee provides consultation and expertise to city staff on policy and programs related to older adults and serves as city liaison to the Boulder Seniors Foundation. City of Boulder's 2019 APPROVED BUDGET | Page 114 DID YOU KNOW? During the first 8 months of implementation, the new Boulder adult homeless services system housed enough people (218) to free up all the overnight sheltering beds in the city (210) for other individuals that need help. HOUSING & HUMAN SERVICES 2018 ACCOMPLISHMENTS • Added 99 new permanently affordable homes to the city’s inventory moving the city to 7.5 percent of the 10 percent affordable housing goal. This was accomplished by the following properties coming online: Boulder Housing Partners’ Palo Park, Cedar and Casey properties and Element’s Spark West. In June, following the city’s investment to purchase and renovate the old Robb’s Music location on 30th Street, the Path to Home program, serving persons experiencing homelessness, opened its doors offering coordinated entry and services and 50 overnight shelter beds. • Updated Inclusionary Housing ordinance went into full effect in July 2018. The regulatory generator of affordable housing units and financial resources to further the affordable housing goals of the city, evolved to meet the growing demand for affordable housing and changing market conditions. In addition to a general update of the regulation, the inclusionary housing requirement was raised from 20% to 25%, an Affordable Housing Design Review process was created to ensure quality design and construction of affordable units, and an online calculator was created to support housing development partners to estimate inclusionary housing requirements. • Implemented the Human Services Strategy 2017-2022, including changes to community funding, aligning direct services, and expanded partnerships. • Implemented the Homelessness Strategy, helping 244 adults exit homelessness through June, and preventing homelessness for hundreds of families through the Keep Families Housed program that served 332 families in 2017. • Initiated research and evaluation plan to assess the effects of the Sugar-Sweetened Beverage Product Distribution tax (SSB tax) and the impact of investments made with SSB tax revenue. City of Boulder's 2019 APPROVED BUDGET | Page 115 SIGNIFICANT CHANGES HOUSING & HUMAN SERVICES North Broadway - Holiday Neighborhood Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE Approved Budget Investment Total/(Reduction Total) and Description (522,479)$ (4.00) 103,300$ - General Fund Reduction Total (622,479)$ (4.00) (76,700)$ - Sell bus and contract out bus service for senior services and other city events -$ - (76,700)$ - Eliminate Administrative Specialist - standard position (71,500) (1.00) - - Eliminate Deputy Director of Human Services - standard position (158,100) (1.00) - - Eliminate Planning Project Manager - standard position (94,700) (1.00) - - Eliminate Senior Services Social Trips Program (35,420) - - - Eliminate Strategic Initiatives Manager - standard position (125,000) (1.00) - - Reduce department-wide non-personnel expenses (34,500) - - - Reduce consulting and office supplies (28,259) - - - Shift subsidy for Senior Services - Meals on Wheels from General Fund to Sugar Sweetened Beverage Tax Fund (75,000) - - - Investment Total 100,000$ - 180,000$ - Contingency for severe weather sheltering in the event it is not provided by non- profits -$ - 180,000$ - Increase funding for Family Resource Schools (FRS) Program 70,000 - - - Provide ongoing funding for Human Relations Commission (HRC) grants 30,000 - - - Housing & Human Services Total City of Boulder's 2019 APPROVED BUDGET | Page 116 DEPARTMENT DETAIL HOUSING & HUMAN SERVICES FTE Amount FTE Amount FTE Amount FTE Amount Administration Department Administration 9.45 1,495,030$ 9.85 1,545,074$ 7.85 1,349,804$ (2.00) (195,270)$ Subtotal 9.45 1,495,030$ 9.85 1,545,074$ 7.85 1,349,804$ (2.00) (195,270)$ Family Services - 151,788$ 0.29 240,186$ 0.29 239,906$ - (280)$ Family Resource Schools 7.06 840,281 6.77 804,409 6.77 881,746 - 77,337 Prevention and Intervention - 150,524 - 148,430 - 148,430 - - Subtotal 7.06 1,142,593$ 7.06 1,193,025$ 7.06 1,270,082$ - 77,057$ 1.31 186,836$ 1.30 218,426$ 1.30 208,958$ - (9,468)$ Office of Human Rights 0.99 64,175 0.98 99,638 0.98 96,929 - (2,709) Youth Opportunities Program 1.31 296,314 1.30 319,101 1.30 314,054 - (5,047) Community Mediation 2.41 232,209 2.61 253,054 2.61 252,305 - (749) Subtotal 6.02 779,534$ 6.19 890,219$ 6.19 872,246$ - (17,973)$ Community Funding & Planning 2.50 4,668,079$ 3.50 4,936,593$ 3.50 7,196,544$ - 2,259,951$ 5.00 330,300 5.00 1,277,208 3.00 1,295,142 (2.00) 17,934 Subtotal 7.50 4,998,379$ 8.50 6,213,801$ 6.50 8,491,686$ (2.00) 2,277,885$ Senior Services Food Tax Rebate Program 0.28 24,268$ 0.28 25,153$ 0.28 24,734$ - (419)$ Senior Centers 4.44 407,309 4.44 416,906 4.44 408,121 - (8,785) Senior Resources 2.85 358,028 2.85 353,649 2.85 277,710 - (75,939) Senior Health & Wellness 0.82 131,807 0.82 130,209 0.82 130,651 - 442 Senior Social Programs 1.08 155,615 1.08 163,421 1.08 134,126 - (29,295) Subtotal 9.47 1,077,027$ 9.47 1,089,338$ 9.47 975,342$ - (113,996)$ Housing 4.00 21,959,507$ 4.00 8,260,558$ 4.00 9,073,395$ - 812,837$ Asset Management 3.00 289,807 3.00 676,536 3.00 684,575 - 8,039 Planning and Policy 4.50 418,625 4.50 472,281 4.50 501,267 - 28,986 Subtotal 11.50 22,667,940 11.50 9,409,375 11.50 10,259,237 - 849,862 Cost Allocation and Transfers Cost Allocation and Transfers 252,064 259,626 286,915 27,289 Subtotal 252,064 259,626 286,915 27,289 Total 51.00 32,412,567 52.57 20,600,458 48.57 23,505,312 (4.00) 2,904,853 Personnel 4,629,320$ 5,045,034$ 4,843,256$ (201,778)$ Operating 23,159,182 15,107,878 18,217,934 3,110,055 Interdepartmental Charges 181,932 187,920 157,207 (30,713) Capital 4,190,070 - - - Cost Allocation 252,064 259,626 286,915 27,289 Total 32,412,567$ 20,600,458$ 23,505,312$ 2,904,853$ General Fund 32.65 7,757,814$ 32.83 8,662,068$ 28.83 8,384,542$ (4.00) (277,526)$ Grants 2.78 237,837 2.54 245,000 2.51 245,000 (0.03) - - 916,485 1.00 1,447,536 1.00 3,737,488 - 2,289,952 7.63 15,756,859 7.88 5,462,321 7.88 6,346,889 - 884,568 4.82 6,389,733 4.97 3,318,805 4.97 2,964,740 - (354,066) 2.13 733,324 2.35 656,217 2.38 732,101 0.03 75,884 1.00 620,515 1.00 808,511 1.00 1,094,553 - 286,042 Total 51.00 32,412,567$ 52.57 20,600,458$ 48.57 23,505,312$ (4.00) 2,904,853$ Variance 2018 to 2019 Sugar Sweetened Beverage Distribution Tax 2017 Actuals 2018 Approved Budget 2019 Approved Budget HOME Investment Partnership Grant Community Development Block Grant Community Relations STAFFING AND EXPENDITURE BY FUND STAFFING AND EXPENDITURE BY PROGRAM EXPENDITURE BY CATEGORY Community Relations and Human Relations Commission Community Funding Planning Early Childhood Programs Affordable Housing Community Housing Assistance Program Community Investment City of Boulder's 2019 APPROVED BUDGET | Page 117 HUMAN RESOURCES 2019 Approved Budget $4,047,164 DEPARTMENT MISSION The Human Resources (HR) department provides services and programs in support of the city’s workforce including: recruitment; organizational development and retention; diversity, equity and inclusion; employee and labor relations; and employee benefits and well-being. In 2018, HR welcomed new leadership and a renewed focus on core service delivery, customer service, interdepartmental collaboration, and internal culture and morale. Departmental priorities emphasized innovation and technology to improve efficiency and effectiveness of services and programs and to better deliver on strategic goals. In the spring of 2018, HR implemented a redesigned organizational structure to better support citywide and department needs, to enhance services, and to create opportunities for the staff’s professional growth. The reorganization was completed with no increase to the existing personnel budget. The new structure supports functions and services with organizational reach and internal focus. It is organized into six solutions-focused workgroups: Benefits & Well-Being, Consulting & Labor Relations, DEI, L&OD, Strategy & Business Services, and Technology Solutions. City of Boulder's 2019 APPROVED BUDGET | Page 118 DEPARTMENT OVERVIEW Administration Strategy & Business Services collaborates across the organization with all city departments to lead the strategic direction of human resource services and leverages business tools to plan and monitor the status of strategic initiatives, core services, and budget. It also drives process improvement and workforce / operational measures efforts. The workgroup includes the Director, Deputy Director, and Business Analyst. Technology Solutions provides technology enablement for HR data management and reporting and administers the human resources information system (HRIS). As appropriate, it also leads system requirements analysis, vendor research and selection, system testing, and user training. The workgroup includes the HRIS Manager, HRIS Analyst, and HR Representative. Diversity, Equity and Inclusion (DEI) fosters citywide awareness and understanding of DEI concepts and issues. It manages the citywide Equity Strategy and administers policy and programming to foster growth, build relationships and partnerships, and create brave spaces. The work is led by the Chief Diversity Officer. Benefits & Well-Being Benefits manages the City of Boulder employee benefits program. This includes benefits selection and renewal strategies, open enrollment administration and benefits management for medical, dental, vision, life, other supplemental insurance, and voluntary products. It also provides benefits outreach, retirement consulting, leave / claim management, and ensures compliance with the Family and Medical Leave and Affordable Care acts. The workgroup includes the Benefits Manager, Benefits Specialists (2), and HR Representative. Well-Being develops and manages the citywide wellness program, “Well-Being @Work”, that aims to support employees in improving their health, morale and engagement. This work is led by the Well-Being Coordinator and supported by staff ‘wellness champions’ from city departments across the organization. 2019 KEY INITIATIVES • A citywide job classification and compensation analysis; including draft strategies for future year compensation structure. • Enhancements to the people, processes, and technology around recruiting, selection, and onboarding of new city employees. • Exploration and recommendations on an enhanced staff performance management process and system. • A new partnership with the Government Alliance on Race and Equity (GARE); including finalizing an organizational equity strategy. • Pilot working-parent benefits including infant-at-work and onsite childcare. • 2020-2025 HR department strategic planning. HUMAN RESOURCES City of Boulder's 2019 APPROVED BUDGET | Page 119 DEPARTMENT OVERVIEW, CONTINUED Consulting & Labor Relations Consulting & Labor Relations provides front-line HR services and partners directly with other city departments to meet their HR needs. These services include recruitment, hiring and selection, employee lifecycle advisement, and support and coaching on employee and labor relations and conflict resolution. It oversees the city’s compensation and classification strategies and policies and conducts market studies to provide fair and competitive compensation. It leads the city’s negotiation strategies and processes to create union contracts with collective bargaining units (Boulder Municipal Employees Association, International Association of Fire Fighters, Boulder Police Officers Association). It also advises employees on contract interpretation and application. The workgroup includes the Senior HR Manager, Labor Relations Manager, HR Business Partners (4), Recruiter, and HR Representative. Learning & Organizational Development Learning & Organizational Development (L&OD) provides tools and resources that promote citywide talent development, leadership and a high-performance culture. It oversees training programs, employee engagement and recognition efforts, and city’s performance management strategy. The workgroup includes the L&OD Manager, L&OD Specialist, and HR Representative. 2018 ACCOMPLISHMENTS • Negotiated mutually beneficial 2-year contracts with Boulder Municipal Employees Association (BMEA) and Boulder’s chapter of the International Association of Fire Fighters (IAFF). • Received a gold medal ‘Workplace Health Achievement’ award for the City of Boulder from the American Heart Association – including a mention in Forbes Magazine. • Implemented a new gap insurance benefit for Police and Fire retirees with >20 years of service, over the age of 60 but not yet 65. • Implemented a new online “Wellness Portal” to increase staff engagement in Well-Being programming, that better enables physical fitness tracking and participation in Well-Being challenges. DID YOU KNOW? In the first half of 2018, applicants for city jobs came from all 50 states and 21 countries. HUMAN RESOURCES City of Boulder's 2019 APPROVED BUDGET | Page 120 SIGNIFICANT CHANGES DEPARTMENT DETAIL HUMAN RESOURCES Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE Approved Budget Investment Total/(Reduction Total) and Description 193,280$ (1.00) -$ - General Fund Reduction Total (181,720)$ (1.00) -$ - Eliminate Benefits Specialist - standard position (77,320)$ (1.00) -$ - Reduce employee recognition events and miscellaneous purchased services to be in line with actual spending (104,400) - - - Investment Total 399,125$ 0.37 -$ - Repurpose health care savings for citywide retention efforts 375,000$ - -$ - Reallocate staff from Parks and Recreation to Human Resources 24,125 0.37 - - .25 Cent Sales Tax Fund Reduction Total (24,125)$ (0.37) -$ - Reallocate staff from Parks and Recreation to Human Resources (24,125)$ (0.37) -$ - Human Resources Total FTE Amount FTE Amount FTE Amount FTE Amount Administration Strategy & Business Services 2.00 227,089$ 3.00 490,000$ 3.00 547,317$ - 57,317$ Technology Solutions 3.00 555,488 2.63 410,147 3.00 336,041 0.37 (74,106) Diversity, Equity, and Inclusion - 45,000 1.00 160,000 1.00 221,556 - 61,556 Other Administration 7.63 613,900 - 202,347 - 145,621 - (56,726) Subtotal 12.63 1,441,477$ 6.63 1,262,494$ 7.00 1,250,535$ 0.37 (11,959)$ Benefits Administration 4.00 435,755$ 5.00 739,776$ 4.00 452,235$ (1.00) (287,541)$ Well-Being Programs & Administration 0.75 86,987 1.00 438,893 1.00 475,247$ - 36,354 Subtotal 4.75 522,742$ 6.00 1,178,669$ 5.00 927,482$ (1.00) (251,187)$ Consulting & Labor Relations Consulting & Labor Relations 5.00 694,211$ 8.00 858,548$ 8.00 1,400,635$ - 542,087$ Subtotal 5.00 694,211$ 8.00 858,548$ 8.00 1,400,635$ - 542,087$ Learning & Organizational Development Learning & Organizational Development 3.00 520,830$ 3.00 465,134$ 3.00 468,512$ - 3,378$ Subtotal 3.00 520,830$ 3.00 465,134$ 3.00 468,512$ - 3,378$ Total 25.38 3,179,260$ 23.63 3,764,845$ 23.00 4,047,164$ (0.63) 282,319$ Personnel 2,301,664$ 2,649,830$ 2,656,524$ 6,694$ Operating 820,984 1,056,321 1,316,319 259,998 Interdepartmental Charges 56,613 58,694 74,320 15,626 Total 3,179,260$ 3,764,845$ 4,047,164$ 282,319$ General 25.38 3,179,260$ 23.63 3,764,845$ 23.00 4,047,164$ (0.63) 282,319$ Total 25.38 3,179,260$ 23.63 3,764,845$ 23.00 4,047,164$ (0.63) 282,319$ Benefits & Well-Being EXPENDITURE BY CATEGORY STAFFING AND EXPENDITURE BY FUND 2017 Actual 2018 Approved Budget 2019 Approved Budget Variance 2018 to 2019 STAFFING AND EXPENDITURE BY PROGRAM City of Boulder's 2019 APPROVED BUDGET | Page 121 INNOVATION & TECHNOLOGY 2019 Approved Budget $11,464,660 DEPARTMENT MISSION The mission of the Innovation and Technology (IT) Department is to enable impactful, efficient and high-quality services for constituents through operational effectiveness and technology systems. Our services include technology leadership, citywide IT administration and procurement support; support for over 1,600 employees and thousands of end user computing devices, keeping the city connected and available via critical infrastructure including nearly 200 miles of fiber optic network, 360 servers, and two data centers; managing and providing hundreds of constituent facing and business critical applications; integrating, analyzing and managing out city’s data, improving business processes, implementing technology projects and systems; keeping our constituents, employees, data and systems secure from cyber threats; engaging and training city employees in technology; and driving innovation and transformation in Boulder’s operations through experimentation, training and culture change. City of Boulder's 2019 APPROVED BUDGET | Page 122 DEPARTMENT OVERVIEW Administration The IT Administrative Division provides overall leadership, strategic planning and general administrative support to the other divisions of IT; Financial management and administration of the Telecommunications Fund, IT operating account and citywide Computer Replacement Fund, which includes centralized purchasing of all computer related equipment and software. Capital, Non-IT & Citywide Items The Capital, Non-IT and Citywide Items group includes partial funding for major citywide technology initiatives. The most notable item in this category is the funding for the IT Capital Improvement Plan. Infrastructure Services The Infrastructure Services Division provides a reliable and robust data, voice and fiber optic communications infrastructure supporting over 1,600 city employees, telephones, workstations, mobile devices, and over 360 physical and virtual servers providing voice, e-mail, Web, GIS, database, and office productivity services. Infrastructure Services also takes a leadership role in the research, selection and implementation of new device, Internet of Things (IoT), server, storage, managed cloud services and telecommunication technologies to help improve city services. Application Services The Application Services Division provides software support, application development, data management and analytics, business analysis, software implementation, and reporting support to both the city’s traditional, customer-facing municipal services (e.g. police, fire, land use, public works utilities, maintenance, etc.), enhanced services (e.g. human services, open space, parks and recreation) and internal business operations (e.g. human resources, finance, payroll, sales tax, asset management, etc.). The division is increasingly focused on the use of new application and data analysis technologies to integrate systems and provide new, on-line services and digital information. 2019 KEY INITIATIVES • Begin to implement the next wave of digital transformation. • Streamline the technology environment by retiring legacy systems, and moving more services to a model that is shared, managed, and online. • Complete design and begin building community broadband and its surrounding vision. • Continue to advance the city’s culture of innovation and build capacity for service excellence across the city. INNOVATION & TECHNOLOGY City of Boulder's 2019 APPROVED BUDGET | Page 123 DEPARTMENT OVERVIEW, CONTINUED Project Management Office The IT project management office provides support services to customers and the IT department in implementing technology systems and projects. Resources from this team provide lifecycle support for projects including requirements gathering, business process analysis and design, scope definition and contracting support, vendor integration and management in projects, tracking and managing project tasks, activities and action items, and risk management. Internally the project management office supports work planning and management for the department itself. Customer Engagement The Customer Engagement Division is made up of the IT Service Desk, IT Training and IT Communications. The IT Service Desk team provides phone and email-based technical support to all city staff members with a focus on first-call resolution whenever possible. If issues cannot be resolved at the Service Desk they are triaged to the appropriate team. The IT Training team facilitates a wide variety of modern, custom training approaches for several technology tools used in the city by leveraging instructor-led training, user guides, videos, eLearning, media communications, drop-in sessions and more. IT Communications manages connections with IT users about important changes and information in our technology environment. Strategy & Innovation The Office of Strategy and Innovation works as a city-wide partner to improve overall city effectiveness. Our efforts are achieved through programs and initiatives focused on five key areas: 1) High Performance Government: Using process-driven continuous improvement to measure and manage our performance and better serve our constituents, as well as building and managing tools that improve transparency and accountability; 2) Data-driven Decision Making: Understanding, collaborating with, and leveraging our information assets for effective program outcomes; 3) Operational Efficiency: Mirroring our innovative policies with shared, efficient, and transparent internal operations practices; 4) A Culture of Innovation: Seeking value-added changes, creative thinking and collaboration, and engaging our highly talented staff in problem solving for the benefit of our entire community; 5) Our Community as Resource: Seeking new solutions to our most pressing community challenges through new mechanisms for direct engagement with our highly talented community members. Security Services The Technology Security Services Division provides incident handling and recovery services, vendor and application risk assessments, technology and process hardening, enterprise security safeguards, business continuity planning, remote access oversight, policy development, and staff education. The Security Services Division is responsible for the city’s statutory and industry compliance posture in the areas of privacy, healthcare, critical infrastructure, payment card, and criminal justice information. These services are provided to all city departments, city employees, and persons associated with the city such as volunteers, boards and commissions members, and City Council members. INNOVATION & TECHNOLOGY City of Boulder's 2019 APPROVED BUDGET | Page 124 2018 ACCOMPLISHMENTS • Supported council priority of enabling access and economic vitality through development of a plan for a community owned broadband backbone. • Enhanced fluidity of city services with improved access to key city data and systems through cloud-based applications, storage and remote access technologies. • Continued the implementation of new IT security fortification and education programs. • Enhanced service delivery through the implementation of an improved work planning model, new service standards, the roll out of an IT Service Catalog and metrics to measure results. • Drove operational improvement in city operations through experimentation, culture change and enhanced use of data for decision-making. DID YOU KNOW? The city has over 7,000 Microsoft Access databases with everything from historical information about our city’s change to information about individual species in our open space and wildlands. INNOVATION & TECHNOLOGY SIGNIFICANT CHANGES Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE Approved Budget Investment Total/(Reduction Total) and Description Innovation & Technology Total (384,480)$ (2.00) 250,000$ 1.00 General Fund Reduction Total (384,480)$ (2.00) -$ - Eliminate Applications Support Manager - standard position (151,000)$ (1.00) -$ - Eliminate System Administrator - standard position (121,580) (1.00) - - Eliminate temporary staff (8,000) - - - Reduce various non-personnel expenses such as consulting, subscriptions and cell phones (85,900) - - - Reduce number of interns (18,000) - - - Investment Total -$ - 250,000$ 1.00 Broadband Project Manager - new 2-year fixed-term position and associated operating funding for engagement activities -$ - 250,000$ 1.00 City of Boulder's 2019 APPROVED BUDGET | Page 125 INNOVATION & TECHNOLOGY DEPARTMENT DETAIL FTE Amount FTE Amount FTE Amount FTE Amount Administration Department Administration 3.00 468,876$ 3.00 508,748$ 3.00 599,401$ - 90,653$ Subtotal 3.00 468,876$ 3.00 508,748$ 3.00 599,401$ - 90,653$ Customer Experience 2.00 140,382$ 1.30 130,744$ 2.50 353,168$ 1.20 222,424$ 1.00 117,152 1.00 136,705 1.50 164,943 0.50 28,238 Subtotal 3.00 257,534$ 2.30 267,449$ 4.00 518,111$ 1.70 250,662$ Strategy and Innovation Innovation*- -$ 2.00 392,603$ 2.00 373,277$ - (19,326)$ Subtotal 2.00 392,603$ 2.00 373,277$ - (19,326)$ Application Services 15.75 2,201,146$ 16.75 2,537,453$ 15.62 2,234,738$ (1.13) (302,715)$ Database Administration 1.20 149,288 1.00 174,626 1.13 176,107 0.13 1,481 Subtotal 16.95 2,350,434$ 17.75 2,712,078$ 16.75 2,410,845$ (1.00) (301,233)$ Infrastructure Services Emerging Technology Support 1.00 24,011$ 1.00 77,804$ - -$ (1.00) (77,804)$ 2.30 363,737 2.30 364,854 2.20 348,580 (0.10) (16,274) Server Administration 3.85 512,539 3.35 498,707 2.85 451,037 (0.50) (47,671) 7.40 1,393,471 7.65 962,378 7.45 916,790 (0.20) (45,588) Subtotal 14.55 2,293,758$ 14.30 1,903,744$ 12.50 1,716,406$ (1.80) (187,338)$ Security Services Security Administration 1.25 224,943$ 1.40 326,573$ 1.50 351,214$ 0.10 24,641$ Subtotal 1.25 224,943$ 1.40 326,573$ 1.50 351,214$ 0.10 24,641$ City-Wide IT (non-departmental) - -$ - 1,064,936$ - 1,264,936$ - 200,000$ - 220,143 - 48,264 1.00 98,264 1.00 50,000 2.00 1,473,676 1.00 1,967,579 1.00 2,281,006 - 313,427 Subtotal 2.00 1,693,819$ 1.00 3,080,779$ 2.00 3,644,206$ 1.00 563,427$ Capital Improvement Program - 1,429,388$ - 923,206$ - 1,851,200$ - 927,994$ Subtotal - 1,429,388$ - 923,206$ - 1,851,200$ - 927,994$ Total 40.75 8,718,752$ 41.75 10,115,181$ 41.75 11,464,660$ - 1,349,479$ Personnel 4,705,903$ 5,038,391$ 5,160,773$ 122,382$ Operating 3,485,743 3,432,083 3,771,618 339,535 Interdepartmental Charges 217,346 207,861 192,314 (15,547) Capital 242,011 1,367,065 2,260,897 893,832 Other Financing Uses 67,749 69,781 79,058 9,277 Total 8,718,752$ 10,115,181$ 11,464,660$ 1,349,479$ General 38.75 5,815,688$ 40.75 7,224,396$ 40.75 7,332,455$ - 108,059$ 1.00 397,664 1.00 548,660 1.00 513,476 - (35,184) 1.00 2,505,400 0.00 2,342,125 0.00 3,618,729 - 1,276,604 Total 40.75 8,718,752$ 41.75 10,115,181$ 41.75 11,464,660$ - 1,349,479$ *Innovation and Analytics moved to Innovation and Technology Department in 2018. EXPENDITURE BY CATEGORY Capital Improvement Program Variance 2018 to 2019 2017 Actual 2019 Approved Budget 2018 Approved Budget Telecommunications Computer Replacement STAFFING AND EXPENDITURE BY PROGRAM Network Administration (WAN/LAN/Wireless) Applications & Related Support End-User Device and Office Automation Administration and Tier 2 Support Service Desk Training STAFFING AND EXPENDITURE BY FUND Citywide Telecommunications & Computer Replacement Programs - Non CIP IT Capital Money Telecom Connectivity City of Boulder's 2019 APPROVED BUDGET | Page 126 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 127 LIBRARY & ARTS 2019 Approved Budget $11,365,503 DEPARTMENT MISSION The Boulder Public Library’s mission is: Connecting people, ideas, and information to transform lives and strengthen our community. The Boulder Office of Arts and Culture’s mission is to: Facilitate the success of this alignment in the creative community around the 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. DEPARTMENT OVERVIEW Administration Comprises the office of the director, administrative functions such as project/contract management and long- range planning, budget and accounts payable, public information, volunteer services, facilities maintenance and administrative support for the Library Commission, the Arts Commission and the Boulder Library Foundation. It also includes oversight of the Carnegie Library for Local History. City of Boulder's 2019 APPROVED BUDGET | Page 128 LIBRARY & ARTS 2019 KEY INITIATIVES • Planning, community engagement and development of construction documents for a north Boulder branch library. • Construction documents for Main Library restroom renovation to include all-inclusive facilities. • Install major permanent public art in the Civic Area and along Broadway in North Boulder as well as temporary installations in the University Hill retail area. • Coordinate the 2019 cycle of grants including the new round of General Operating Support grants to the city’s nonprofit organizations and another year of cultural field trip grants for Boulder’s Title I schools. • Establish a full program based on the pilot to support home owners for the installation of murals in neighborhoods across the city. DEPARTMENT OVERVIEW, CONTINUED Public Services Includes customer service desk staff, materials circulation services, interlibrary loan, patron account maintenance, holds and Prospector system administration, materials handling, and maintenance of the automated materials handling systems, reference and technology assistance and oversight of the Main Library and the Meadows, George Reynolds and the NoBo Corner Library branch operations and programs. eServices Includes administration and maintenance of library-specific IT systems and equipment, including the integrated library system and self-checks, the patron computer reservation and print release system, computer technology support, the library website, the public meeting room reservation system, library maker spaces and cataloging, receiving and processing of library materials and resources. Community Engagement & Enrichment Connects with the community through events and programs for every age. It provides literacy and learning for all ages, collection development and the curation of library materials (books, music, movies and more) and electronic resources (ebooks informational databases and streaming/downloadable content), outreach, and management of the Canyon Theater and Gallery exhibits. This division includes Youth Services, Collection Development, Programs Events & Outreach, and the BoulderReads adult literacy program. Office of Arts & Culture Includes administration and oversight, cultural grants, creative sector programs, public art, and support for individual artists and creative professionals. It also is responsible for administering support for the Dairy Center for the Arts as well as the Arts Commission. City of Boulder's 2019 APPROVED BUDGET | Page 129 2018 ACCOMPLISHMENTS • Completed the 2018 Boulder Public Library Master Plan. • Restructured the Homebound Delivery Program to be led by volunteers and redefined the coordinator position to focus on outreach to youth and Latino members of the community. • Completed the 2018 cycle of cultural grants in support of the Boulder Arts Commission in distribution of $675,000 to nonprofits, artist, and classrooms in the community. New this cycle was the collaboration with the Human Relations Commission to support cultural programs during Indigenous Peoples’ Day. • Installed new public art including the Public Art Social: a series of temporary installations throughout the Civic Area. One public art project was honored to receive a national award from Americans for the Arts for the conceptual installation Everything at Once by Mary Mattingly. LIBRARY & ARTS DID YOU KNOW? More than 1,500 unique laser cutter projects were completed in the BLDG 61 Makerspace. Boulder Public Library - Main Branch City of Boulder's 2019 APPROVED BUDGET | Page 130 LIBRARY & ARTS SIGNIFICANT CHANGES Harlow Platts Playground Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE Approved Budget Investment Total/(Reduction Total) and Description Library & Arts: Arts Division Total (55,870)$ - 250,000$ - General Fund Reduction Total (55,870)$ - -$ - Eliminate creative economy and cultural research projects (14,935)$ - -$ - Eliminate all contingency budgets (26,435) - - - Eliminate new pilot programs (13,000) - - - Reduce public events budget (1,500) - - - Investment Total -$ - 250,000$ - Facility Based Arts and Cultural Grant Pilot Program -$ - 250,000$ - 535,191$ 2.75 190,000$ - General Fund Reduction Total (6,000)$ - -$ - Eliminate library catalog app subscription (6,000)$ - -$ - Investment Total 441,191$ 2.75 190,000$ - Creative Technologist – convert fixed-term to vacant standard position 85,000$ - -$ - Deep cleaning, maintenance and replacement of library furniture used by the public 75,000 - - - Main Library North Building Renovation Feasibility Assessment - General Fund Library Reserve - - 105,000 - Achieve fiscally constrained funding model in Library Master Plan 281,191 2.75 85,000 - Repurpose savings from Convention & Visitors Bureau to the Library 126,000 TBD - - Library Fund Investment Total 100,000$ - -$ - Increase Library collection and materials available to patrons 100,000$ - -$ - Library & Arts: Library Division Total City of Boulder's 2019 APPROVED BUDGET | Page 131 DEPARTMENT DETAIL LIBRARY & ARTS FTE Amount FTE Amount FTE Amount FTE Amount Administration Library Administration 4.00 723,958$ 4.00 823,977$ 4.00 1,140,604$ - 316,627$ - 156,731 - 169,098 - 305,320 - 136,222 Volunteer Services 0.50 53,733 1.00 86,490 1.00 94,089 - 7,599 Grant Programs 0.50 463,406 0.50 406,040 - 350,000 (0.50) (56,040) North Boulder Library Project - - - - - 821,176 - 821,176 Subtotal 5.00 1,397,828$ 5.50 1,485,605$ 5.00 2,711,189$ (0.50) 1,225,584$ Arts and Culture Arts Administration 3.50 491,325$ 3.50 534,727$ 3.50 490,337$ - (44,390)$ Programs for Artists - 31,678 - 3,000 - 3,000 - - Arts Grants - 670,205 - 675,000 - 675,000 - - Pilot Grant Program for Facilities-Based Community Organizations - 104,259 - 30,000 - 30,000 - - - - - - - 200,000 - 200,000 Subtotal 3.50 1,297,467$ 3.50 1,242,727$ 3.50 1,648,337$ - 405,610$ Community Engagement and Enrichment 2.25 207,826$ 2.25 176,609$ 2.25 187,004$ - 10,395$ 2.50 344,715 2.50 222,335 2.50 233,385 - 11,050 5.50 593,504 5.25 578,809 5.50 526,442 0.25 (52,367) 5.50 1,370,672 5.50 1,453,373 5.25 1,571,795 (0.25) 118,422 6.00 369,381 6.00 365,770 6.00 359,103 - (6,667) Subtotal 21.75 2,886,098$ 21.50 2,796,896$ 21.50 2,877,730$ - 80,834$ Public Services 21.00 1,436,011$ 21.50 1,520,020$ 21.25 1,495,324$ (0.25) (24,696)$ 14.25 936,333 14.00 867,924 14.50 887,680 0.50 19,756 Subtotal 35.25 2,372,344$ 35.50 2,387,944$ 35.75 2,383,005$ 0.25 (4,939)$ eServices 6.00 464,047$ 6.00 459,413$ 6.00 476,478$ - 17,065$ 2.00 683,328 2.50 720,334 3.00 797,457 0.50 77,123 1.00 143,330 - 110,993 - 135,500 - 24,507 3.00 226,485 3.00 303,685 3.00 335,807 - 32,122 Subtotal 12.00 1,517,191$ 11.50 1,594,425$ 12.00 1,745,242$ 0.50 150,817$ Total 77.50 9,470,928$ 77.50 9,507,597$ 77.75 11,365,503$ 0.25 1,857,906$ Personnel 5,532,113$ 5,883,422$ 6,082,054$ 198,632$ Operating 3,429,700 3,168,156 3,784,806 616,650 Interdepartmental Charges 509,115 456,019 477,467 21,448 Capital - - 1,021,176 1,021,176 Total 9,470,928$ 9,507,597$ 11,365,503$ 1,857,906$ General 77.00 7,993,222$ 77.00 8,093,351$ 77.25 8,884,665$ 0.25 791,314$ Library 0.50 1,477,707 0.50 1,414,246 0.50 1,459,662 - 45,416 Capital Development Fund - - - - - - - - Capital Improvement CCS - - - - - 1,021,176 - 1,021,176 Total 77.50 9,470,928$ 77.50 9,507,597$ 77.75 11,365,503$ 0.25 1,857,906$ 2017 Actual 2018 Approved Budget 2019 Approved Budget Variance 2018 to 2019 Public Art - CCS Capital Projects BoulderReads Carnegie Library for Local History Programs, Events & Outreach STAFFING AND EXPENDITURE BY PROGRAM EXPENDITURE BY CATEGORY STAFFING AND EXPENDITURE BY FUND Resource Services Technology Support Flatirons Library Consortium Makerspace Library Facility and Asset Maintenance 250,000 250,000 - - - - - - Library Materials Youth Services Patron Services Branch Libraries Public Art Maintenance City of Boulder's 2019 APPROVED BUDGET | Page 132 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 133 MUNICIPAL COURTSMUNICIPAL COURT 2019 Approved Budget $2,171,477 DEPARTMENT MISSION The mission of the Boulder Municipal Court is to: •Provide an accessible, efficient, and impartial forum for all participants in cases involving municipal ordinance violations; •Adjudicate cases consistent with the law, the needs of the individual, and the community’s values; and •Promote public trust in both the justice system and local government. DEPARTMENT OVERVIEW Administration 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 and administrative support for budget preparation, financial transaction processing, accounting/statistical analyses, technology enhancements, web management including 24/7 online payment options and various clerical responsibilities. City of Boulder's 2019 APPROVED BUDGET | Page 134 MUNICIPAL COURT 2019 KEY INITIATIVES • Develop robust metrics to aid with comparing performance to other municipal courts. • Due to staff reductions, focus on cross- training all staff to ensure excellent customer service. • Build on groundwork from 2018 with National Association of Municipal Courts (NAMC) to increase participation and to create the association. • Create internal Municipal Court SharePoint site and move all data off the shared drive for more efficient collaboration. DEPARTMENT OVERVIEW, CONTINUED Adjudication 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 and traffic violations, as well as selected administrative and civil hearings. Staff manages case flow in and out of the courtroom and set court dates. Adjudication includes the Presiding Judge’s involvement with various external collaborators, including the campus- community alcohol coalition, Acting on Alcohol Concerns Together (AACT) and Boulder County Public Health’s Substance Abuse Implementation Team. Case Management Case Management includes a variety of functions that comprise the core work of the Court, including scheduling, payment processing, database management, collections and other non- compliance actions, as well as interfacing with Department of Motor Vehicles (DMV) and the Colorado Bureau of Investigations (CBI). Court staff consists of front-line employees who interact with the public on the phone, at the counter and in the courtroom. Probation staff monitors compliance with Court orders regarding municipal violations that most affect the community and process cases for defendants at in-custody sessions at the Boulder County jail. Probation staff seek to leverage the Court’s contact with homeless individuals through a variety of efforts. DID YOU KNOW? The first court in the City of Boulder, called the Police Magistrate Court, was established by city ordinance in 1885. It later became the City of Boulder Municipal Court in 1955. City of Boulder's 2019 APPROVED BUDGET | Page 135 MUNICIPAL COURT 2018 ACCOMPLISHMENTS • Developed measures for succession planning, including identifying key staff and giving them additional responsibilities to help build management experience. • Researched and explored additional strategies for the public to contact the Court by means of a web chat service, SMS or social media. • Created systems to share data more efficiently and reached out to Parking Services, Police and City Attorney Office to see what they needed. • Explored the creation of a National Association of Municipal Courts (NAMC). • Refined court letter processing to increase compliance and collection efforts. SIGNIFICANT CHANGES Early Days in the City of Boulder Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE Approved Budget Investment Total/(Reduction Total) and Description (90,167)$ (1.00) (22,901)$ - General Fund Reduction Total (90,167)$ (1.00) (22,901)$ - Eliminate Deputy Court Clerk - standard position (64,857)$ (1.00) -$ - Reduce postage, collections, equipment replacement due to efficiencies - - (22,901) - Eliminate miscellaneous non personnel expenses such as postage, purchased services, food, credit card processing fees, etc. (2018 Reduction)(25,310) - - - Municipal Court Total City of Boulder's 2019 APPROVED BUDGET | Page 136 MUNICIPAL COURT DEPARTMENT DETAIL FTE Amount FTE Amount FTE Amount FTE Amount Administration Department Administration 4.75 430,067$ 3.75 431,527$ 3.75 461,417$ - 29,889$ Subtotal 4.75 430,067$ 3.75 431,527$ 3.75 461,417$ - 29,889$ Adjudication Adjudication 4.60 615,341$ 4.60 632,277$ 4.60 620,357$ - (11,920)$ Subtotal 4.60 615,341$ 4.60 632,277$ 4.60 620,357$ - (11,920)$ Case Management Animal 1.60 139,257$ 1.40 150,274$ 1.20 131,667$ (0.20) (18,608)$ General 1.60 139,875 1.40 150,272 1.20 131,643 (0.20) (18,629) Parking 1.60 180,023 1.40 199,872 1.20 164,193 (0.20) (35,679) Photo Enforcement 1.60 124,118 1.40 138,410 1.20 116,443 (0.20) (21,967) Probation Services 4.00 393,565 4.00 405,110 4.00 414,113 - 9,004 Traffic 1.60 138,749 1.40 150,272 1.20 131,643 (0.20) (18,629) Subtotal 12.00 1,115,587$ 11.00 1,194,211$ 10.00 1,089,703$ (1.00) (104,508)$ Total 21.35 2,160,994$ 19.35 2,258,016$ 18.35 2,171,477$ (1.00) (86,539)$ Personnel 1,734,873$ 1,736,572$ 1,696,447$ (40,125)$ Operating 374,529 454,781 412,560 (42,221) Interdepartmental Charges 51,592 66,663 62,471 (4,194) Total 2,160,994$ 2,258,016$ 2,171,477$ (86,539)$ General 21.35 2,160,994$ 19.35 2,258,016$ 18.35 2,171,477$ (1.00) (86,539)$ Total 21.35 2,160,994$ 19.35 2,258,016$ 18.35 2,171,477$ (1.00) (86,539)$ STAFFING AND EXPENDITURE BY FUND STAFFING AND EXPENDITURE BY PROGRAM Variance 2018 to 2019 2017 Actual 2019 Approved Budget 2018 Approved Budget EXPENDITURE BY CATEGORY City of Boulder's 2019 APPROVED BUDGET | Page 137 MUNICIPAL COURTSOPEN SPACE & MOUNTAIN PARKS 2019 Approved Budget $29,640,763 DEPARTMENT MISSION The mission of the Open Space & Mountain Parks Department (OSMP) is to preserve and protect the natural environment and land resources that characterize Boulder. We foster appreciation and uses that sustain the natural values of the land for current and future generations. DEPARTMENT OVERVIEW Office of the Director The OSMP Director’s Team ensures strategic alignment of OSMP projects with the department’s mission and priorities. This workgroup includes the Interim Director, the Interim Deputy Director, the Science Officer, the Community Relations Coordinator, and the four managers of the service areas outlined below. Central Services The Central Services workgroup provides support for the daily internal operations of the Department. This work group offers real estate, information resources and business services, including: •Acquisition of land interests 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. City of Boulder's 2019 APPROVED BUDGET | Page 138 OPEN SPACE & MOUNTAIN PARKS DEPARTMENT OVERVIEW, CONTINUED Community Connections & Partnerships The Community Connections and Partnerships workgroup engages community members around the mission and vision of OSMP. This workgroup coordinates public-facing community efforts in planning, education and outreach and Ranger services, including: • Coordination 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 and Stewardship The Resources and Stewardship workgroup 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 and Facilities The Trails and Facilities workgroup supports the design, construction, and maintenance of OSMP’s physical assets. This service area is responsible to maintain: • OSMP’s trails, trail heads and other access points; • Office buildings and other structures across the open space system; and • The department’s equipment and vehicle assets. 2019 KEY INITIATIVES • Complete Open Space & Mountain Parks Master Plan, establishing focus areas, strategies and policy guidance, and measures of success across services and programs. • Implement top natural resource priorities of Grassland, Forestry, and Trail Study Area plans through the formation of cross-departmental implementation, integrated site planning and design review teams. • Implement top priorities of the Agricultural Management Plan, including work with tenants and lessees to accomplish goals; collaborate with partners including the Boulder Open Space Conservancy to identify goals of an Agricultural Initiative. • Partner with other agencies to leverage OSMP’s interests through strategic property acquisition, coordination of joint programs and projects, and other avenues as needed. • Continue to assess and develop best practices related to OSMP’s scientific approach, data stewardship, planning and design, work plan and budget management, staff training and development, performance management, and communication and coordination internally and externally. City of Boulder's 2019 APPROVED BUDGET | Page 139 OPEN SPACE & MOUNTAIN PARKS 2018 ACCOMPLISHMENTS • Continued to develop Open Space & Mountain Parks Master Plan. In 2018, OSMP released the System Overview Report, created five focus areas with Council approval, and developed strategies to manage issues in each focus area. • Continued strategic planning and implementation for the top priorities of approved plans through the formation of cross-departmental implementation teams which helped open Boulder Falls to the public after a five-year closure due to the 2013 flood, completed repairs at Foothills South, completed restoration of the Hunter-Kolb house. • Continued work with regional partners to begin a regional trails assessment supporting our continuing collaborations; completed the planning phase for the re-route of the Cottonwood trail to connect with the Longmont-Boulder (LOBO) trail. • Relocated to its interim campus, “The Hub”, to ensure staff has an optimal, efficient working environment with adequate facilities and equipment. • Implemented software solutions to improve the customer experience, including online sales for annual parking, facilities, commercial and special use permits. Aligned work planning and budget development through new project management software. Staff Inspecting Plant Species City of Boulder's 2019 APPROVED BUDGET | Page 140 OPEN SPACE & MOUNTAIN PARKS SIGNIFICANT CHANGES North Boulder Open Space DID YOU KNOW? Did you know OSMP has moved to its interim “Hub” campus at 2520 55th Street? Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE Approved Budget Investment Total/(Reduction Total) and Description Open Space & Mountain Parks Total 735,229$ - (113,882)$ - General Fund Reduction Total -$ - (113,882)$ - Reduce the subsidy from the General Fund to the Open Space Fund -$ - (113,882)$ - Open Space Fund Investment Total 735,229$ - -$ - Reallocate from CIP to operating for interim campus lease payment 715,000$ - -$ - Software license, maintenance and replacement funding for EnerGov software and extension of a fixed term position 20,229 - - - City of Boulder's 2019 APPROVED BUDGET | Page 141 OPEN SPACE & MOUNTAIN PARKS DEPARTMENT DETAIL FTE Amount FTE Amount FTE Amount FTE Amount Director's Team 5.00 1,200,326$ 6.00 1,422,031$ 6.00 1,083,448$ - (338,582)$ 2.00 275,470 2.00 223,150 2.00 200,173 - (22,977) 2.00 299,614 2.00 374,057 2.00 352,106 - (21,951) Subtotal 9.00 1,775,410$ 10.00 2,019,237$ 10.00 1,635,727$ - (383,509)$ 3.50 351,693$ 4.50 647,557$ 4.00 485,350$ (0.50) (162,207)$ Customer Service 7.00 647,684 5.00 640,233 4.00 386,769 (1.00) (253,465) Real Estate Services 5.48 597,441 4.48 524,377 5.00 537,887 0.52 13,510 Real Estate Services to General Fund 0.27 28,199 0.27 26,997 - - (0.27) (26,997) Resource Information Services 7.55 1,187,901 7.55 1,147,631 7.75 1,307,780 0.20 160,149 Subtotal 23.80 2,812,917$ 21.80 2,986,794$ 20.75 2,717,786$ (1.05) (269,009)$ Community Engagement 8.25 1,078,601$ 8.25 1,014,383$ 8.50 1,100,290$ 0.25 85,907$ Junior Rangers 1.00 357,336 1.00 436,432 1.00 440,601 - 4,168 Outreach 2.00 413,523 2.00 378,717 2.00 379,304 - 586 Planning Services 5.00 488,477 5.00 611,630 5.00 659,816 - 48,186 Ranger Services 21.05 1,940,950 21.05 2,116,828 19.05 2,041,965 (2.00) (74,863) Subtotal 37.30 4,278,888$ 37.30 4,557,990$ 35.55 4,621,975$ (1.75) 63,985$ Agricultural Management 3.00 382,372$ 3.00 366,493$ 3.00 370,023$ - 3,530$ Cultural Resources Program 2.00 225,663 2.00 227,421 2.00 213,839 - (13,582) Ecological Stewardship 3.05 360,190 3.05 373,973 3.05 363,259 - (10,714) 5.00 502,331 4.25 597,080 4.25 545,897 - (51,184) 1.00 107,680 1.00 111,143 1.00 114,224 - 3,081 Recreation and Cultural Stewardship 4.00 603,575 4.75 578,439 4.75 648,055 - 69,616 1.00 285,609 1.75 349,711 1.75 311,857 - (37,853) Vegetation Management 4.25 632,080 3.50 726,074 3.50 661,138 - (64,936) Water Rights Administration 3.00 508,346 2.00 464,325 2.00 489,811 - 25,486 1.00 101,157 1.00 119,084 1.00 123,920 - 4,836 3.00 486,048 3.00 525,055 3.00 478,597 - (46,458) Subtotal 30.30 4,195,052$ 29.30 4,438,798$ 29.30 4,320,622$ - (118,176)$ Engineering Project Management 3.00 681,985$ 8.25 857,512$ 8.25 945,954$ - 88,442$ Equipment and Vehicles 1.00 1,070,323 1.00 838,253 1.00 1,025,087 - 186,834 Facility Management 4.00 884,480 4.00 848,578 4.00 1,536,572 - 687,994 Signs Graphics Display 2.00 241,590 2.00 245,213 2.00 262,177 - 16,964 Trails Stewardship 14.25 1,131,429 9.00 1,434,643 8.00 1,218,233 (1.00) (216,410) 3.75 554,929 2.75 478,975 2.75 514,120 - 35,145 Subtotal 28.00 4,564,736$ 27.00 4,703,173$ 26.00 5,502,141$ (1.00) 798,968$ Capital Improvement Program - 11,246,623$ - 9,435,300$ - 5,408,000$ - (4,100,000)$ Cost Allocation - 1,903,344 - 1,960,444 - 2,090,102 - 129,658 Debt Service - 5,464,678 - 5,238,316 - 3,344,410 - (1,893,906) Subtotal - 18,614,645$ - 16,634,060$ - 10,842,512$ - (5,864,248)$ Total 128.40 36,241,649$ 125.40 35,340,052$ 121.60 29,640,763$ (3.80) (5,771,989)$ Trails and Facilities Trailhead Maintenance Capital Improvement Program, Cost Allocations and Debt Service Wildlife Ecology Office of the Director Community Relations Office Science Office Central Services Business Operations Community and Partnerships Resources and Stewardship Forest Ecology Plant Ecology Restoration Plant Ecology Wetland Ecology STAFFING AND EXPENDITURE BY PROGRAM 2017 Actual 2018 Approved Budget 2019 Approved Budget Variance 2018 to 2019 City of Boulder's 2019 APPROVED BUDGET | Page 142 OPEN SPACE & MOUNTAIN PARKS DEPARTMENT DETAIL, CONTINUED Staff and Volunteers National Trails Day FTE Amount FTE Amount FTE Amount FTE Amount 2017 Actual 2018 Approved Budget 2019 Approved Budget Variance 2018 to 2019 Personnel 13,457,022$ 14,173,673$ 14,038,215$ (135,459)$ Operating 3,078,917 3,480,971 3,632,273 151,302 Interdepartmental Charges 1,091,065 1,051,348 1,127,763 76,415 Capital 11,246,623 9,435,300 5,408,000 (4,100,000) Cost Allocation 1,903,344 1,960,444 2,090,102 129,658 Debt Service 5,464,678 5,238,316 3,344,410 (1,893,906) Total 36,241,649$ 35,340,052$ 29,640,763$ (5,771,989)$ General 0.27 28,199$ 0.27 26,997$ - -$ (0.27) (26,997)$ Lottery - 201,864 - 428,000 - 428,000 - (72,700) Open Space 128.13 36,011,586 125.13 34,885,055 121.60 29,212,763 (3.53) (5,672,292) Total 128.40 36,241,649$ 125.40 35,340,052$ 121.60 29,640,763$ (3.80) (5,771,989)$ EXPENDITURE BY CATEGORY STAFFING AND EXPENDITURE BY FUND City of Boulder's 2019 APPROVED BUDGET | Page 143 MUNICIPAL COURTSPARKS & RECREATION 2019 Approved Budget $29,569,029 DEPARTMENT MISSION The mission of the Parks and Recreation Department is to promote the health and well-being of the entire Boulder community by collaboratively providing high-quality parks, facilities, and programs. We will accomplish our mission through creative leadership, environmentally sustainable practices, and the responsible use of available resources. DEPARTMENT OVERVIEW Operations The Operations team performs the day-to-day management of our facilities and public spaces. This includes landscaping, grounds maintenance for nearly 1,800 aces of urban parkland; facility operations of recreation centers, outdoor pools, reservoir, golf course; programming in aquatics, arts, sports, therapeutic recreation, wellness, camps, youth outreach and partner-delivered programming services. City of Boulder's 2019 APPROVED BUDGET | Page 144 PARKS & RECREATION 2019 KEY INITIATIVES • Complete and open a new Boulder Reservoir Visitor Services Center and launch of construction for the Community, Culture, Safety (CCS) Tax-funded Scott Carpenter Aquatic Facility. • Identify preferred option for the future of Harbeck House and implement recommendations of Parks and Recreation Advisory Board (PRAB) and City Council. • Complete full implementation of a department wide use of Beehive software for Asset Management Program. The data driven approach will be used to address maintenance backlog and plan for parks and recreation facility enhancements through the Asset Management Program. • Continue efforts to develop a recreation fee structure, which balances access for all with the costs of doing business. • Design replacement for golf facilities formerly housed in the flood-destroyed Flatirons Events Center. Community outreach, design and construction of a new playground at Chautauqua Park, including upgrades to turf and irrigation. DEPARTMENT OVERVIEW, CONTINUED Planning & Community Outreach The Planning and Community Engagement team manages capital project planning, design and construction; forestry and natural lands; asset management and park renovation projects; and community engagement related to planning efforts. Business Services The Business Services function includes business and finance, marketing, communications, information technology, staff training and development, process improvement, and liaison work to the Parks and Recreation Advisory Board (PRAB) and City Council. Community Building & Volunteerism The Community Building & Volunteerism team coordinates system- wide volunteer efforts and facilitates private gifting towards asset enhancements and program underwriting. This work also includes the exploration of public/private partnerships to enhance visitor experiences and the sustainability of resources. Boulder Parks & Recreation Program City of Boulder's 2019 APPROVED BUDGET | Page 145 PARKS & RECREATION 2018 ACCOMPLISHMENTS • Finalized and adopted Urban Forest Strategic Plan by combining technical studies with community input. • Utilized over $170,000 in Sugar Sweet Beverage Tax grant funding to provide services to over 580 unique youth through Healthy Together and Mobile Recreation Van programming, and facilitated 1,087 fully subsidized annual passes for community members to use recreation facilities through a partnership with Boulder Housing Partners. • Continued to build community through improvements and programming at the Civic Area. • Began community engagement regarding the future of the Harbeck House. • Launched Beehive asset management software to foster data-driven stewardship of public resources and facilitate improved financial planning for Parks and Recreation assets. DID YOU KNOW? 316 racers between the age of two and six participated in the 2018 Strider World Cup Championship Race. Athletes came from 25 states and 15 countries to participate in the bike race for kids. SIGNIFICANT CHANGES Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE Approved Budget Investment Total/(Reduction Total) and Description (320,676)$ (3.25) (40,363)$ - General Fund Reduction Total (669,829)$ - (40,363)$ - Reduce the subsidy from the General Fund to Recreation Activity Fund by eliminating vacant positions that are funded through the subsidy (187,271)$ - (40,363)$ - Reductions due to operational efficiencies and realigning budget with historical spending patterns (133,405) - - - Shift Fleet costs for Park Operations and Forestry to .25 Sales Tax Fund (349,153) - - - .25 Cent Sales Tax Fund Investment Total 349,153$ - -$ - Shift Fleet costs for Park Operations and Forestry to .25 Sales Tax Fund 349,153$ - -$ - Recreation Activity Fund Reduction Total -$ (3.25) -$ - Reduce the subsidy from the General Fund to Recreation Activity Fund by eliminating vacant positions that are funded through the subsidy -$ (3.25) -$ - Parks & Recreation Total City of Boulder's 2019 APPROVED BUDGET | Page 146 DEPARTMENT DETAIL PARKS & RECREATION FTE Amount FTE Amount FTE Amount FTE Amount Administration Department Administration 21.12 2,627,594$ 21.37 3,142,621$ 18.50 2,921,041$ (2.87) (221,580)$ Subtotal 21.12 2,627,594$ 21.37 3,142,621$ 18.50 2,921,041$ (2.87) (221,580)$ Parks and Planning 6.00 880,155$ 6.00 983,035$ 8.00 1,005,259$ 2.00 22,224$ Construction 5.00 378,383 5.00 316,215 5.00 339,716 - 23,501 Forestry Operation 5.00 1,098,707 7.00 1,148,035 7.00 1,139,459 - (8,576) 2.00 396,454 4.00 456,048 4.25 440,783 0.25 (15,265) 32.00 4,268,107 34.00 4,520,998 32.00 4,235,680 (2.00) (285,318) 3.00 434,433 3.00 461,349 3.50 516,790 0.50 55,441 Planning 6.75 739,138 7.50 889,806 7.00 834,008 (0.50) (55,798) Subtotal 59.75 8,195,377$ 66.50 8,775,486$ 66.75 8,511,695$ 0.25 (263,791)$ Recreation Arts Programs and Services 2.00 65,010$ 2.00 1$ - -$ (2.00) (1)$ Dance Programs and Services - 250 - - - - - - 7.00 1,233,072 7.00 1,388,909 7.00 1,333,969 - (54,940) Gymnastics Programs and Services 4.00 600,065 4.00 627,538 4.00 662,320 - 34,782 3.00 682,580 3.00 790,107 3.00 748,470 - (41,637) 5.00 1,328,481 5.00 1,534,873 5.00 1,408,880 - (125,993) 16.50 2,529,187 16.75 2,697,850 17.25 2,658,227 0.50 (39,623) 5.50 866,418 5.50 1,124,477 4.75 1,042,204 (0.75) (82,273) 4.00 850,751 4.00 961,658 3.00 857,830 (1.00) (103,828) 5.00 627,404 5.00 654,506 5.00 645,182 - (9,324) 3.00 446,243 3.00 450,168 3.00 431,196 - (18,972) Youth Recreation Opportunities 3.25 315,630 3.25 294,664 4.25 366,892 1.00 72,228 Subtotal 58.25 9,545,091$ 58.50 10,524,751$ 56.25 10,155,170$ (2.25) (369,581)$ Capital Improvement Program - 4,423,540$ - 13,304,600$ - 7,099,333$ - (6,205,267)$ Capital Refurbishment Program - 86,050 - 300,000 - 200,000 - (100,000) Cost Allocation - 589,581 - 607,269 - 681,789 - 74,520 Interdepartmental Transfers - 6,700 - 6,901 - - - (6,901) Subtotal - 5,105,871$ - 14,218,770$ - 7,981,122$ - (6,237,648)$ Total 139.12 25,473,933$ 146.37 36,661,628$ 141.50 29,569,029$ (4.87) (7,092,599)$ Golf Course Programs, Services and Maintenance Natural Resource Management (IPM, Water, Wetland, Wildlife) 2017 Actual 2018 Approved Budget 2019 Approved Budget Variance 2018 to 2019 Valmont City Park Programs, Services and Maintenance Pools, Aquatic Programs, Services and Maintenance Health and Wellness Programs and Services Recreation Center Operations and Maintenance Reservoir Programs, Services and Maintenance STAFFING AND EXPENDITURE BY PROGRAM Capital Improvement Program, Interdepartmental Charges and Debt Service Philanthropy, Volunteers, Community Events Sports Programs and Services Therapeutic Recreation Program and Services Athletic Field Maintenance Park Operations and Maintenance City of Boulder's 2019 APPROVED BUDGET | Page 147 PARKS & RECREATION DEPARTMENT DETAIL, CONTINUED Boulder Reservoir, Early Days FTE Amount FTE Amount FTE Amount FTE Amount 2017 Actual 2018 Approved Budget 2019 Approved Budget Variance 2018 to 2019 Personnel 13,505,323$ 15,311,957$ 14,694,780$ (617,177)$ Operating 6,480,862 6,868,901 7,093,127 224,226 Interdepartmental Charges 596,281 614,170 681,789 67,619 Capital 4,891,467 13,866,600 7,099,333 (6,767,267) Total 25,473,933$ 36,661,628$ 29,569,029$ (7,092,599)$ General 37.50 4,622,802$ 40.50 4,989,740$ 40.00 4,474,930$ (0.50) (514,810)$ Lottery - 788,034 - 428,000 - 428,000 - -$ .25 Cent Sales Tax 33.87 8,485,336 37.12 10,036,453 36.00 7,123,339 (1.12) (2,913,114)$ Recreation Activity 59.25 10,022,566 59.50 11,259,278 56.25 10,757,257 (3.25) (502,021)$ Permanent Park and Recreation 8.50 1,557,196 9.25 4,298,157 9.25 4,042,170 - (255,987)$ Boulder Junction Improvement - - - 350,000 - 350,000 - -$ Capital Development Fund - - - 5,300,000 - - - (5,300,000)$ Capital Improvement CCS - - - - - 2,393,333 - 2,393,333$ Total 139.12 25,475,933$ 146.37 36,661,628$ 141.50 29,569,029$ (4.87) (7,092,599)$ STAFFING AND EXPENDITURE BY FUND EXPENDITURE BY CATEGORY City of Boulder's 2019 APPROVED BUDGET | Page 148 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 149 DEPARTMENT MISSION The mission of the Planning and Sustainability Department is to “collaborate with our community and colleagues to create a truly great and sustainable city, worthy of its setting.” The department does this by: •Working with the Boulder community to articulate a shared vision for the city’s future; •Promoting long-term sustainability, resilience and community quality through comprehensive, strategic planning and application of the community’s values and sustainability principles in guiding new development and redevelopment in the city; •Engaging the community to promote education and action for community sustainability and resilience; and •Supporting others in the city organization and community to carry out their mission in service of the community’s planning and sustainability goals. PLANNING & SUSTAINABILITY 2019 Approved Budget $9,598,032 DEPARTMENT OVERVIEW Administration Administration provides administrative, financial and communications services to both external and internal customers by administering and providing support to the department’s programs and projects. Planning Comprehensive Planning leads planning and policy development projects and programs. It includes long range planning, historic preservation, urban design, and ecological planning. The division develops and implements the Boulder Valley Comprehensive Plan, prepares area plans and other special planning efforts, manages the historic preservation program, acts as an urban design resource for the city, and coordinates both the urban wildlife management program and integrated pest management program. City of Boulder's 2019 APPROVED BUDGET | Page 150 2019 KEY INITIATIVES • Implement the Boulder Valley Comprehensive Plan (BVCP) through near-term actions identified in the Action Plan and prioritized by City Council at its January 2018 retreat, including area planning for Alpine-Balsam and the Civic Area’s East Bookend; Land Use Code with respect to Community Benefit and Site Review; Subcommunity Planning; and supporting integrated planning with other departments through master plan processes. • Implement key Climate Commitment initiatives related to reducing GHG emissions: procure, permit, and install ~3MW of solar on city facilities resulting in significant cost savings and emissions reductions; expand the scope of the Energy Impact Offset Fund (EIOF). • Plan and fund-raise for a reuse-focused innovation center at the city’s property at 6400 Arapahoe. This center will house local businesses that utilize innovative methods to reuse waste materials that would otherwise go to the landfill. PLANNING & SUSTAINABILITY DEPARTMENT OVERVIEW, CONTINUED Planning, Continue Development Review provides project review and zoning administration for the community and customers. Working with other work groups of the Planning and Development Services Center, the development review team helps ensure consistent application of city regulations and policies in both “by right” and discretionary review projects. The group also coordinates regular updates to the city’s land use code and development regulations and oversees annexation processes. Information Resources provides services to leverage technology and support business functions in the Public Works and Planning Departments. This includes the administration and management of land management, permitting, licensing, asset management, and geographic information systems (GIS) in addition to records, research, and reporting services. Climate & Sustainability Sustainability and Resilience works with Boulder businesses, residents and key partners to reduce energy use in the city through energy efficiency and local renewable energy development, using a combination of education, incentives, technical assistance and regulatory requirements. Sustainability and Resilience also responds to the challenge of climate change and develops effective strategies to achieve deep reductions in local carbon emissions, guided by the long-term goal of 80 percent reduction in emissions (from 2005) by 2050. This workgroup also increases the city’s effectiveness in achieving its goals through partnerships with groups such as 100 Resilient Cities, the Carbon Neutral Cities Alliance, the Urban Sustainability Directors Network, the University of Colorado, Boulder County, other cities, state and federal agencies and, legislators. Finally, this workgroup coordinates the resilience work happening across the organization, and leads the cross departmental Resilience Project Team. Zero Waste works with key partners and the Boulder community as well as the city organization to reduce the generation of waste and divert reusable resources to the maximum extent possible, through a combination of policy development, education, incentives, investments in zero waste facilities, technical assistance and regulatory requirements. City of Boulder's 2019 APPROVED BUDGET | Page 151 PLANNING & SUSTAINABILITY DEPARTMENT OVERVIEW, CONTINUED Climate & Sustainability, Continued Regional Sustainability increases the city’s effectiveness in achieving its sustainability agenda throughout the community and the region through partnerships with groups such as the Colorado Communities for Climate Action (CC4CA), University of Colorado, Boulder Valley School District (BVSD), Boulder County, other cities, state and federal agencies and, legislators. Regional Sustainability helps to set the city’s state and federal policy agenda related to sustainability and works to change legislation and regulation that are in conflict with the city’s Climate Commitment. 2018 ACCOMPLISHMENTS • Implemented EnerGov, the new land management, permitting, licensing, and enforcement software system. The EnerGov project was a collaborative effort including Public Works, Planning and Sustainability, the Housing Division, Open Space and Mountain Parks, Finance, Police, and Information Technology. • In collaboration with Public Works, completed reviews for a number of significant new developments, including Site Reviews, Use Reviews, Annexations, or Concept Plans for: 311 Mapleton (The Academy at Mapleton Hill), 999 Violet (Shining Mountain Waldorf School), 1665 33rd Street (Fruehauf’s), 4475 Broadway (Ponderosa Mobile Home Park), 5600 Airport Boulevard (Lake Centre), 6700 Lookout (food hall / mixed use project), 2465 48th Street (Larry H. Miller Toyota), the Chautauqua Event Space, 832 Gapter Road Annexation, and code changes to the height regulations (extension of the height ordinance), MU-3 and BC zone districts. • Initiated area planning efforts for the Alpine-Balsam site and surrounding area as well as the East Book End of the Civic Area. • Made significant progress on the city’s Climate Commitment goals: launched a multi-department collaborative effort to procure ~3 MW of solar on city facilities; collected ~$500,000 in the newly developed Energy Impact Offset Fund (EIOF), to be used to develop more local renewable energy projects; led a nationally recognized effort to encourage building electrification; and diverted 51percent of community-wide waste from the landfill through a combination of Universal Zero Waste requirements, city organization initiatives and private sector efforts. DID YOU KNOW? Over half of Boulder’s waste is recycled, composted or reused rather than thrown in the landfill! City of Boulder's 2019 APPROVED BUDGET | Page 152 PLANNING & SUSTAINABILITY SIGNIFICANT CHANGES Zero-Waste Boulder Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE Approved Budget Investment Total/(Reduction Total) and Description (144,573)$ (2.00) 585,240$ 3.44 General Fund Reduction Total (343,128)$ (2.00) (83,195)$ - Eliminate Deputy Director for Planning - standard position (149,321)$ (1.00) -$ - Eliminate Urban Designer - standard position (112,000) (1.00) - - Reallocate a larger portion of Planning Director Position to the P&DS Fund (46,346) - - - Reallocate climate commitment budget to CAP Tax Fund and Trash Tax - - (50,000) - Reallocate larger portion of Chief Sustainability Officer to the CAP Tax Fund - - (33,195) - Reallocate larger portion of Senior Environmental Planner to dedicated Trash Tax in General Fund (35,461) - - - Investment Total -$ - 68,083$ 1.00 Associate Planner for Comprehensive Planning - extend fixed-term position -$ - 68,083$ 1.00 Planning & Development Services Fund Investment Total 198,555$ - 192,157$ 2.44 Software license, maintenance and replacement funding for EnerGov software and extension of a fixed term position 152,209$ - 47,295$ 0.44 Special Planning Projects Staffing (Administrative Specialist) - extend fixed-term position - - 81,189 1.00 Special Planning Projects Staffing (Planner I) - extend fixed-term position - - 63,673 1.00 Reallocate a larger portion of Planning Director Position to the P&DS Fund 46,346 - - - Climate Action Plan Tax Fund Investment Total -$ - 408,195$ - Solar Project Support for the Energy Impact Offset Fund for implementation of new solar projects -$ - 350,000$ - Reallocate larger portion of Chief Sustainability Officer to the CAP Tax Fund - - 33,195 - Reallocate climate commitment budget to CAP Tax Fund and Trash Tax - - 25,000 - Planning & Sustainability Total City of Boulder's 2019 APPROVED BUDGET | Page 153 PLANNING & SUSTAINABILITY DEPARTMENT DETAIL FTE Amount FTE Amount FTE Amount FTE Amount Planning 2.65 437,970$ 1.85 333,789$ 1.85 360,858$ - 27,069$ Comprehensive Planning 15.31 1,764,178 15.02 1,912,340 13.97 1,800,539 (1.05) (111,801) Development Review 19.36 1,812,290 19.39 1,995,301 20.05 2,045,626 0.66 50,325 Information Resources 4.32 592,586 4.33 535,518 4.47 731,640 0.14 196,122 Subtotal 41.64 4,607,024$ 40.59 4,776,949$ 40.34 4,938,663$ (0.25) 161,714$ Climate and Sustainability 1.40 255,583$ 2.40 296,341$ 2.40 399,960$ - 103,620$ 4.50 1,274,001 4.75 1,796,053 4.75 1,914,684 - 118,631 6.80 1,488,027 6.80 1,315,872 6.05 1,306,052 (0.75) (9,819) Regional Sustainability 1.00 153,216 1.00 152,131 1.00 154,635 - 2,503 Subtotal 13.70 3,170,828$ 14.95 3,560,396$ 14.20 3,775,331$ (0.75) 214,934$ Cost Allocation and Transfers Cost Allocation and Transfers 878,238$ 904,585$ 884,039$ (20,546)$ Subtotal 878,238$ 904,585$ 884,039$ (20,546)$ Total 55.34 8,656,090$ 55.54 9,241,930$ 54.54 9,598,032$ (1.00) 356,103$ Personnel 5,369,477$ 5,895,299$ 5,920,251$ 24,952$ Operating 2,237,777 2,265,045 2,543,504 278,460 Interdepartmental Charges 170,598 177,002 250,238 73,237 Capital Improvement Program - - - - Other Financing 878,238 904,585 884,039 (20,546) Total 8,656,090$ 9,241,930$ 9,598,032$ 356,103$ General 14.15 2,359,648$ 14.18 2,354,703$ 14.50 2,414,497$ 0.32 59,794$ Planning and Development Services 36.44 4,889,953 36.61 5,068,654 35.09 5,079,450 (1.52) 10,796 Climate Action Plan 4.75 1,406,488 4.75 1,818,573 4.95 2,104,085 0.20 285,513 Total 55.34 8,656,090$ 55.54 9,241,930$ 54.54 9,598,032 (1.00) 356,103$ Sustainability and Resilience Division Management, Support & Customer Service Division Management, Support & Customer Service STAFFING AND EXPENDITURE BY FUND EXPENDITURE BY CATEGORY Zero Waste STAFFING AND EXPENDITURE BY PROGRAM 2017 Actual 2018 Approved Budget 2019 Approved Budget Variance 2018 to 2019 City of Boulder's 2019 APPROVED BUDGET | Page 154 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 155 MUNICIPAL COURTSPOLICE 2019 Approved Budget $37,206,641 DEPARTMENT MISSION The mission of the Boulder Police Department is: Partnering with the community to provide service and safety. The mission entails a full range of services which includes but is not limited to crime prevention, enforcement, security, investigations, management of public disorder and quality of life issues, emergency and disaster response, and training. City of Boulder's 2019 APPROVED BUDGET | Page 156 POLICE DEPARTMENT OVERVIEW Administration Administration includes the Police Chief and support staff. This workgroup provides leadership, management and direction; sets policy; manages the budget; coordinates planning and department initiatives; and works with staff to set the vision, values and philosophy of the organization. Operations The Operations Division is responsible for the enforcement and investigative functions of the Department. It consists of four primary sections, each of which consists of specific work units. The four Sections are: Traffic and Administration; Watch I (Dayshift Patrol); Watch II & III (Afternoon and Evening Patrol); and Investigations (Detectives). This division provides all the uniformed patrol officers who patrol the city and respond to calls for service, Hill and Mall officers, and detectives who investigate crimes. Our Community Services Unit, School Resource Officers, Animal Protection Unit, Homeless Outreach Team and Code Enforcement Unit also work out of this division. Support & Staff Services The Support and Staff Services Division provides all support to Operations, maintains the internal operations of the Department and provides the non-enforcement services to the public. This Division consists of five primary Sections: Financial and Facility Services; Property and Evidence; Records Services; Communications (Dispatch); and Training and Personnel. 2019 KEY INITIATIVES • Using the new Records Management System to collect and analyze data from individuals who are stopped or contacted by officers. • Purchase and upgrade the Incident Command Vehicle (ICV) to be used as the command center for Police and Fire to strategize their response during critical incidents such as fires and floods. This vehicle will allow the department to communicate with other agencies, such as the Boulder Sheriffs, during large disasters. • Update the Master Plan to support public safety services by building on the departments strengths, address existing deficiencies and help define the future course of the department. • Hire a new officer to bring the staffing to the recommendations of the 2013 Master Plan. This will help with the increased calls for service. City of Boulder's 2019 APPROVED BUDGET | Page 157 POLICE 2018 ACCOMPLISHMENTS • Implemented the new alarm ordinance, which will reduce the frequency of false alarms and associated costs to the city, by establishing reasonable expectations of alarm users and businesses. • Continued to provide more police coverage, through overtime, in areas that have seen an increase in calls for service and are identified in community surveys as places residents feel less safe. These areas include the Library, Pearl Street Mall, the Hill and the Municipal Campus. • Upgraded our light rescue vehicle to enable the officers to rescue multiple people from harms way and provide protection to officers as they move into the critical situation. • Implemented, in coordination with Facilities and Asset Management (FAM), a new, state-of-the- art Radio Infrastructure System, which will resolve the current problems city departments who use the system are experiencing. DID YOU KNOW? The Animal Protection Unit received the National Animal Care and Control Association 2017 agency award. Boulder Police Officers City of Boulder's 2019 APPROVED BUDGET | Page 158 POLICE SIGNIFICANT CHANGES Boulder Police Officers Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE Approved Budget Investment Total/(Reduction Total) and Description (543,105)$ (3.50) 180,013$ - General Fund Reduction Total (660,712)$ (4.50) (84,965)$ - Eliminate Dispatch Supervisor - standard position (89,465)$ (1.00) -$ - Eliminate HR/Training Administrative I -standard position (53,410) (1.00) - - Eliminate Maintenance Person - standard position (51,137) (1.00) - - Eliminate Photo Radar Process Server - standard positions - (1.50) (84,965) - Savings created by vacancies due to turnover, retirement, etc.(466,700) - - - Investment Total 117,607$ 1.00 264,978$ - Electronic Ticket Writers 21,987$ - 109,178$ - Police Officer - new standard position 89,699 1.00 5,800 - Update to 2013 Police Master Plan - - 150,000 - Software license, maintenance and replacement funding for EnerGov software 5,921 - - - Police Total City of Boulder's 2019 APPROVED BUDGET | Page 159 DEPARTMENT DETAIL POLICE FTE Amount FTE Amount FTE Amount FTE Amount Administration Department Administration 6.00 1,699,007$ 6.00 1,165,707$ 6.00 1,177,365$ 11,658$ Subtotal 6.00 1,699,007$ 6.00 1,165,707$ 6.00 1,177,365$ - 11,658$ Operations Accident Report Specialists 4.25 393,131$ 4.25 398,764$ 4.25 453,756$ - 54,992$ Animal Control 6.00 631,140 6.00 586,632 6.00 646,485 - 59,853 Code Enforcement 6.00 490,928 6.00 488,640 6.00 509,219 - 20,579 Community Police Center 2.25 335,542 2.25 279,687 2.25 288,078 - 8,391 Crime Analysis Unit 2.00 185,432 2.00 185,727 2.00 190,789 - 5,062 Crime Lab 3.00 440,562 3.00 318,303 3.00 351,980 - 33,677 Crime Prevention 3.25 477,276 3.25 492,439 3.25 507,212 - 14,773 DUI Enforcement 1.00 118,508 1.00 141,109 1.00 144,637 - 3,528 General Investigations 8.75 1,038,364 8.75 1,241,506 8.75 1,272,544 - 31,038 Hill Unit 7.25 863,220 7.25 799,623 7.25 823,612 - 23,989 Major Crimes Unit 10.25 1,077,470 10.25 1,521,845 10.25 1,567,500 - 45,655 Mall Unit 8.50 729,132 8.50 921,699 8.50 949,350 - 27,651 Narcotics 4.00 619,948 4.00 590,174 4.00 593,390 - 3,216 Patrol Watches I, II and III 95.25 11,287,920 95.25 11,363,621 96.25 11,476,401 1.00 112,780 Off Duty - reimbursable - 334,857 - - - - - - Photo Enforcement 8.00 1,065,550 8.00 1,275,051 6.50 1,203,215 (1.50) (71,836) School Resource Officers 5.75 857,498 5.75 700,877 5.75 721,903 - 21,026 Special Enforcement Unit 2.00 232,339 2.00 245,480 2.00 252,844 - 7,364 Special Events Response 0.75 170,391 0.75 124,537 0.75 128,273 - 3,736 Specialized Investigations 9.00 1,064,644 9.00 1,241,506 9.00 1,278,751 - 37,245 Target Crime Team 4.00 474,297 4.00 600,195 4.00 618,201 - 18,006 Traffic Enforcement 15.75 1,915,999 15.75 1,845,606 15.75 1,894,025 - 48,419 Subtotal 207.00 24,804,148$ 207.00 25,363,021$ 206.50 25,872,165$ (0.50) 509,144$ Support and Staff Services 34.00 2,819,818$ 34.00 3,209,043$ 33.00 3,227,356$ (1.00) 18,313$ Facility and Building Maintenance 7.14 850,237 7.00 982,368 6.00 947,171 (1.00) (35,197) Financial Services 4.00 1,625,883 4.00 1,520,099 4.00 1,712,644 - 192,545 Personnel 1.75 328,309 1.75 339,465 1.75 342,860 - 3,395 Property and Evidence 5.25 794,448 5.25 786,525 5.25 802,255 - 15,730 Records Management 21.75 1,356,868 21.75 1,598,168 21.75 1,614,149 - 15,981 Training 3.25 531,250 3.25 630,434 2.25 591,464 (1.00) (38,970) Victim Services 1.75 162,131 1.75 166,935 1.75 169,212 - 2,277 Subtotal 78.89 8,468,944$ 78.75 9,233,037$ 75.75 9,407,111$ (3.00) 174,074$ Capital Improvement Program Capital Improvement Program - -$ - -$ - 750,000$ - 750,000$ Subtotal - -$ - -$ - 750,000$ - 750,000$ Total 291.89 34,972,099$ 291.75 35,761,765$ 288.25 37,206,641$ (3.50) 1,444,876$ STAFFING AND EXPENDITURE BY PROGRAM Variance 2018 to 2019 2017 Actual 2019 Approved Budget 2018 Approved Budget Police and Fire Communications Center City of Boulder's 2019 APPROVED BUDGET | Page 160 POLICE DEPARTMENT DETAIL, CONTINUED FTE Amount FTE Amount FTE Amount FTE Amount Variance 2018 to 2019 2017 Actual 2019 Approved Budget 2018 Approved Budget Personnel 29,306,818$ 30,716,965$ 30,971,394$ 254,429$ Operating 3,462,711 2,792,882 3,030,515 237,633 Interdepartmental Charges 2,202,570 2,251,918 2,454,732 202,814 Capital - - 750,000 750,000 Total 34,972,099$ 35,761,765$ 37,206,641$ 1,444,876$ General 291.89 34,972,099$ 291.75 35,761,765$ 288.25 36,456,641$ (3.50) 694,876$ General Fund Capital - - - - - 750,000 - 750,000 Total 291.89 34,972,099$ 291.75 35,761,765$ 288.25 37,206,641$ (3.50) 1,444,876$ STAFFING AND EXPENDITURE BY FUND EXPENDITURE BY CATEGORY City of Boulder's 2019 APPROVED BUDGET | Page 161 MUNICIPAL COURTSPUBLIC WORKS 2019 Approved Budget $145,731,994 DEPARTMENT MISSION The Public Works Department is dedicated to maintaining and improving the quality of life in Boulder by planning for future needs, promoting environmental quality, building and maintaining municipal infrastructure, managing public investments, and protecting health and safety. DEPARTMENT OVERVIEW Development Services 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. City of Boulder's 2019 APPROVED BUDGET | Page 162 PUBLIC WORKS DEPARTMENT OVERVIEW, CONTINUED Development Services, Continued Code Enforcement is responsible for enforcing city regulations involving land use, building code and residential rental property maintenance. Standards for service include the prompt response to code violations, effective and timely notification and communication with residents, business owners, property owners and property managers to increase awareness and voluntary compliance. Engineering Review is responsible for the review, permitting, and inspection of work by private parties within or impacting public rights-of-way and public easements. This responsibility involves city-maintained infrastructure including domestic water, wastewater, stormwater, transportation and 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. Information Resources provides services to leverage technology and support business functions in the Public Works and Planning Departments. This includes the administration and management of land management, permitting, licensing, asset management, and geographic information systems (GIS) systems in addition to records, research, and reporting services. Support Services Support Services includes billing services, project coordination, financial and administrative support, and the department safety program. The organizational management of these services is provided under the Support Services Division, and the corresponding appropriations are distributed across all Public Works divisions. Facilities and Asset Management (FAM) provides new construction, major maintenance, renovation and replacement, and O&M services in accordance with industry standards for the city-owned buildings and structures it maintains. FAM manages the Capital Development, Facility Renovation and Replacement and Equipment Replacement funds. FAM manages Energy Performance Contracts, and along with Fleet Services, collaborates citywide to implement Boulder’s Climate Commitment. FAM is also involved with environmental remediation projects. 2019 KEY INITIATIVES • Complete a project that will convert wastewater biogas into a natural gas vehicle fuel at the Wastewater Treatment Facility. • Update the Comprehensive Flood and Stormwater Master Plan which guides flood management, stormwater drainage, and stormwater quality in the city. • Complete design and begin construction in the Interceptor Sewer Rehabilitation project. This is the main sanitary sewer line to the wastewater treatment facility, and the project will improve structural stability, and capacity and address alignment vulnerability. • Complete the update to the Transportation Master Plan which is the guiding policy document for the city’s transportation system. • In coordination with Planning and Sustainability, implement the SmartRegs enforcement plan related to the December 31, 2018 compliance deadline, and continue to support customer inquiries related to the expiration or continuation of rental licenses tied to SmartRegs compliance. City of Boulder's 2019 APPROVED BUDGET | Page 163 PUBLIC WORKS DEPARTMENT OVERVIEW, CONTINUED Support Services, Continued Fleet Services maintains all vehicles and equipment in the city’s fleet in accordance with industry standards and provides corrective maintenance on all mobile and stationary communications equipment. Fleet Services also manages the Fleet Replacement Fund, actively works with internal customers to replace vehicles with those that are alternatively fueled and provides a variety of fuel types for the city’s fleet. Transportation Planning and Operations ensures a safe and efficient multi-modal transportation system. This includes the planning, program and policy work of GO Boulder to design and encourage the use of a multimodal system and the operations work of determining appropriate infrastructure and traffic control and operating and maintaining traffic control. The work group also oversees the city’s progress towards meeting the goals of the Transportation Master Plan. Project Management is responsible for managing the implementation of the transportation capital improvement program projects including the planning, design, permitting, construction and public outreach of CIP projects. In addition, the group manages major capital maintenance improvements to the roadway, bikeway and pedestrian system. Transportation Maintenance includes the maintenance, operations and repairs to city streets, bike paths, medians, underpasses and contracted maintenance for state highways. This work group also responds to emergencies and maintains mobility through weather- related events. The Airport 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 capital improvement plan (CIP) projects and natural resource management. 2019 KEY INITIATIVES, CONT. • In mid-2019, the city anticipates assuming full responsibility for the hospital and medical pavilion buildings at the Alpine-Balsam site from Boulder Community Health. Complete a decommissioning and deconstruction analysis in early 2019 to inform options and recommendations for moving forward with potential use of the Alpine-Balsam site. • Update the 2005 FAM Master Plan with principles that follow the city’s sustainability guidelines, update service levels, include asset management, and provide a new facilities vision plan. Support other departments with the design of the North Boulder Library and the replacement of Fire Station #3, following community engagement processes. • Adopt the 2018 building codes published by the International Code Council (ICC), develop and adopt the 2019 City of Boulder Energy Conservation Code, and complete an update to the Design and Construction Standards. City of Boulder's 2019 APPROVED BUDGET | Page 164 PUBLIC WORKS DEPARTMENT OVERVIEW, CONTINUED Utilities The Planning and Project Management group provides strategic planning, permitting, public engagement, engineering, construction and asset management for the water, wastewater and stormwater/flood management utilities. Utilities Maintenance operates, maintains, and provides emergency response for the water distribution, wastewater collection, flood control facilities and storm water collection systems of the city. This workgroup also performs all water meter reading, maintenance and repair. The Water Resources group 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 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 operates the two water treatment plants responsible for providing the Boulder community with potable water for public health and fire response. This unit is responsible for compliance with federal and state regulations and with the Safe Drinking Water Act. The Wastewater Treatment group is responsible for protection of environmental quality and public health through safe and efficient operation and maintenance of the wastewater treatment facility (WWTF). Operations are managed to follow federal and state regulations including the Clean Water Act. Water Quality and Environmental Services serves as a technical resource and provides regulatory support for the Utilities Division and other city departments. Services include implementation of, and support for, regulatory permits, monitoring to meet regulations, evaluating performance of wastewater treatment and drinking water treatment processes, and implementation of programs to protect the health of natural systems. The group also provides project management services in support of integrating water quality enhancement and regulatory compliance into the city’s Capital Improvement Program. City of Boulder's 2019 APPROVED BUDGET | Page 165 PUBLIC WORKS 2018 ACCOMPLISHMENTS • Substantial completion of the Betasso Water Treatment Plant Improvements project, which supplies the majority of the city’s treated water. This project was a major rehabilitation of critical process equipment that was over 60 years old and improved treatment processes. • Began construction began on the Carter Lake Pipeline project, which is a 21-mile long buried steel pipeline that will deliver water from Carter Lake Reservoir to the Boulder Reservoir Water Treatment Plant. • Constructed a 1.6 MW Solar Array at the 63rd Water Treatment Plant. The solar array offsets plant electrical use and moves the city toward its 100 percent renewable by 2020 goal. The new array will provide up to two-thirds of the plant’s electrical needs on an annual basis. • Completed the reconstruction of Arapahoe Avenue between 17th and Broadway and initiated the reconstruction of the Boulder Creek Underpass at Arapahoe. This cost of this project is $7.5 M and the underpass reconstruction will be completed in 2019. • To increase travel safety and advance the city’s Vision Zero goal, significant integrated education, evaluation, engineering, and enforcement efforts continue citywide. During the last year, the city made modifications to traffic signal timing to improve safety (45 distinct changes at 20 signalized intersections) and made safety related changes to signing and pavement markings, such as green bike lanes and eight mph when entering crosswalk signs at 18 specific locations. Additional improvements included the placement of green bordered shared lane markings and the placement of “Heads Up” campaign decals at numerous locations across the City. • As a part of the approved Community, Culture, and Safety (CCS) Tax, initiated critical improvements to the city’s Land Mobile Radio (LMR) infrastructure. The Radio Infrastructure Project includes procuring modern infrastructure, installing radio towers where necessary, and new equipment (such as portable and vehicle radios) to create redundancy, enhance reliability, increase coverage and improve security of the radio system. The improvements of the LMR infrastructure will improve the reliability and quality of radio equipment that is used daily by the Police, Fire-Rescue, Open Space & Mountain Parks (OSMP) and Public Works Departments. This project will be completed in 2019. • Completed renovations to the Brenton Building making it a near net-zero building and eliminating the use of natural gas with a new variable refrigerant flow system that provides heating, air conditioning and ventilation. The building’s energy use intensity was greatly improved from 128 to 25. Energy improvements to city facilities supports Boulder’s Climate Commitment. • Implemented EnerGov, the new land management, permitting, licensing, and enforcement software system. The EnerGov project was a collaborative effort including Public Works, Planning & Sustainability, the Housing Division, Open Space & Mountain Parks, Finance, Police, and Innovation & Technology. City of Boulder's 2019 APPROVED BUDGET | Page 166 PUBLIC WORKS SIGNIFICANT CHANGES Dept. Fund Ongoing Funds Ongoing FTE One-Time Funds Fixed-Term FTE Approved Budget Investment Total/(Reduction Total) and Description 752,732$ - 1,583,290$ 1.66 General Fund Reduction Total (517,781)$ - -$ - General reduction in non personnel expenses (40,000)$ - -$ - Reallocate funding for a temporary position that assists with FAM CIP project management to the Facilities Renovation and Replacement Fund (52,000) - - - Remove contingency funding for general fund equipment replacement (34,326) - - - Remove funding for leased off space that is no longer required (391,455) - - - Investment Total 195,200$ - 1,402,248$ - Facility operations & maintenance at Alpine-Balsam Buildings (Hospital and Medical Pavilion)-$ - 807,000$ - Facility operations & maintenance at Alpine-Balsam parking garage 28,000 - 397,000 - Radio operations & maintenance and replacement of infrastructure 167,200 - - - Chautauqua Access Management Plan (CAMP) - Program operations & revenue - - 198,248 - Facilities Renovation and Replacement Fund Investment Total 52,000$ - -$ - Reallocate funding for a temporary position that assists with FAM CIP project management to the Facilities Renovation and Replacement Fund 52,000$ - -$ - Planning & Development Services Fund Investment Total 228,313$ - 80,851$ 0.75 Public Works Project Coordinator - extend fixed-term position -$ 9,909$ 0.09 Software license, maintenance and replacement funding for EnerGov software and extension of a fixed term position 228,313 - 70,942 0.66 Transportation Fund Investment Total 375,000$ - 50,646$ 0.46 Public Works Project Coordinator - extend fixed-term position -$ - 50,646$ 0.46 Funding for removal and replacement of trees infected by Emerald Ash Borer (EAB) within Public Works - Transportation properties 375,000 - - - Water Fund Investment Total 260,000$ - 27,525$ 0.25 Public Works Project Coordinator - extend fixed-term position -$ - 27,525$ 0.25 Recycle waste materials from utility excavations for use as road base material 150,000 - - - Valve maintenance in the water distribution system 110,000 - - - Wastewater Fund Investment Total -$ - 11,010$ 0.10 Public Works Project Coordinator - extend fixed-term position -$ - 11,010$ 0.10 Stormwater/Flood Fund Investment Total 160,000$ - 11,010$ 0.10 Public Works Project Coordinator - extend fixed-term position -$ - 11,010$ 0.10 Transient camp cleanup costs along drainageways 160,000 - - - Public Works Total City of Boulder's 2019 APPROVED BUDGET | Page 167 PUBLIC WORKS DID YOU KNOW? The city has 225 minor vehicular bridges, 45 major vehicular bridges, 83 pedestrian/bicycle underpasses, and 68 pedestrian/bicycle bridges that are located amongst 700 lane miles of streets and 300 miles of bikeways and multi-use paths. Building Roads at Night City of Boulder's 2019 APPROVED BUDGET | Page 168 PUBLIC WORKS DEPARTMENT DETAIL FTE Amount FTE Amount FTE Amount FTE Amount Transportation Division Support & Customer Service 4.71 1,212,546$ 5.80 1,209,832$ 5.80 1,085,052$ - (124,780)$ Airport Maintenance and Operations 1.00 376,482 1.00 391,207 1.00 390,997 - (210) Planning & Operations 22.73 12,077,770 25.25 11,901,460 24.25 10,956,314 (1.00) (945,146) Project Management 16.70 2,529,737 15.72 2,949,211 15.58 2,837,255 (0.14) (111,956) Transportation Maintenance 18.86 3,383,200 17.29 3,532,492 17.97 3,648,790 0.68 116,298 Chautauqua Access Management Program - - - - - 198,248 - 198,248 Subtotal 64.00 19,579,735$ 65.06 19,984,202$ 64.60 19,116,656$ (0.46) (867,546)$ Utilities Division Support & Customer Service 12.72 2,908,241$ 13.99 2,663,531$ 13.99 2,802,048$ - 138,517$ Water Treatment 27.24 4,817,237 28.18 4,985,387 28.18 4,991,529 0.00 6,141 Wastewater Treatment 29.33 5,127,885 28.18 5,083,468 28.18 5,185,922 0.00 102,454 Water Quality Services 22.78 3,400,109 20.61 3,852,733 20.35 3,899,280 (0.26) 46,546 Water Resources 9.43 2,653,945 10.44 3,093,646 10.44 3,038,048 0.00 (55,599) Project Engineering 7.28 2,055,839 8.35 2,376,317 8.35 2,358,026 0.00 (18,291) Utility Maintenance 52.04 6,831,277 51.76 6,906,330 51.41 6,948,586 (0.36) 42,256 Subtotal 160.82 27,794,534$ 161.50 28,961,412$ 160.90 29,223,438$ (0.60) 262,025$ Development Services Division Support & Customer Service 3.17 597,106$ 3.44 641,243$ 3.44 670,495$ - 29,252$ Building Services 17.89 2,673,958 17.68 2,178,059 17.77 1,975,643 0.09 (202,415) Code Enforcement 6.06 404,304 7.19 577,822 7.02 580,035 (0.17) 2,214 Engineering Review 16.16 1,542,961 15.97 1,740,517 15.66 1,702,274 (0.31) (38,243) Information Resources 10.83 1,485,537 13.10 1,560,553 13.16 1,791,450 0.06 230,897 Subtotal 54.11 6,703,866$ 57.38 6,698,193$ 57.05 6,719,898$ (0.33) 21,705$ Support Services Division Support & Customer Service 1.34 325,351$ 1.40 230,158$ 2.27 266,599$ 0.87 36,441$ Fleet Operations 11.27 3,187,440 10.25 2,746,134 9.74 2,913,510 (0.51) 167,376 Fleet Replacement 0.60 6,511,780 0.93 4,064,767 0.89 3,394,294 (0.04) (670,473) Radio Shop 2.75 316,504 2.42 437,522 2.12 284,728 (0.30) (152,794) 12.37 2,959,998 12.51 2,809,682 13.01 3,685,290 0.50 875,608 3.13 4,570,676 1.97 3,979,517 1.19 4,168,346 (0.78) 188,829 0.25 749,062 0.25 1,208,600 0.25 1,127,856 - (80,744) 1.70 3,771,918 2.72 1,699,016 2.95 937,919 0.23 (761,097) Subtotal 33.41 22,392,729$ 32.45 17,175,396$ 32.42 16,778,542$ (0.03) (396,854)$ Capital Improvement Program 18.21 74,467,773$ 19.16 85,828,007$ 19.31 48,423,393$ 0.15 (37,404,614)$ Cost Allocation/Transfers - 7,788,014 - 7,617,064 - 8,284,074 - 667,007 - 14,984,670 - 19,258,014 - 17,185,994 - (2,072,020) Subtotal 18.21 97,240,457$ 19.16 112,703,086$ 19.31 73,893,461$ 0.15 (38,809,627)$ Total 330.55 173,711,323$ 335.55 185,522,291$ 334.28 145,731,994$ (1.27) (39,790,297)$ 2019 Approved Budget Variance 2018 to 2019 STAFFING AND EXPENDITURE BY PROGRAM Debt Service Facility Operations and Maintenance (Projects < $3000) Facility Major Maintenance (Projects > $3,000) Equipment Replacement (non-Fleet) Facility Renovation and Replacement 2017 Actual 2018 Approved Budget City of Boulder's 2019 APPROVED BUDGET | Page 169 PUBLIC WORKS DEPARTMENT DETAIL RTD Bus and Dedicated Bike Path FTE Amount FTE Amount FTE Amount FTE Amount 2019 Approved Budget Variance 2018 to 2019 2017 Actual 2018 Approved Budget Personnel 30,317,820$ 30,577,759$ 32,416,216$ 1,838,457$ Operating 41,221,740 31,713,538 31,852,714 139,176 Interdepartmental Charges 4,736,282 4,532,947 4,900,642 367,694 Capital 75,354,389 93,965,296 54,540,876 (39,424,420) Debt Service 14,293,079 16,692,635 13,916,158 (2,776,477) Other Financing 7,788,014 8,040,116 8,105,389 65,272 Total 173,711,323$ 185,522,291$ 145,731,994$ (39,790,297)$ General 20.09 9,527,386$ 19.07 6,989,347$ 19.04 8,016,484$ (0.03) 1,027,137$ Capital Development - 2,799,894 - 366,901 - 19,099 - (347,802) .25 Cent Sales Tax - 443,325 - 450,262 - 450,262 - - Planning and Development Services 51.36 8,000,670 54.63 7,995,472 54.30 8,001,568 (0.33) 6,096 Airport 1.20 445,054 1.15 833,984 1.15 455,320 - (378,664) Transportation 72.27 37,599,035 74.44 34,258,252 74.26 41,579,450 (0.18) 7,321,198 Transportation Development 0.20 1,134,425 0.15 2,491,669 - 843,318 (0.15) (1,648,351) - 11,179 - 16,796 - 17,265 - 469 Boulder Junction Improvement - 167,240 - - - 350,000 - 350,000 Lottery - - - 151,067 - 151,067 - - Water Utility 77.62 54,498,212 77.51 70,070,636 80.80 35,870,146 3.29 (34,200,490) Wastewater Utility 59.69 21,076,223 60.00 34,735,839 56.77 27,092,206 (3.23) (7,643,633) Stormwater/Flood Management Utility 31.56 22,178,342 31.97 14,085,025 31.33 9,916,915 (0.64) (4,168,110) Fleet 14.62 10,327,912 13.68 7,623,014 13.43 7,012,978 (0.25) (610,036) Equipment Replacement 0.25 754,691 0.25 1,214,398 0.25 1,134,746 - (79,652) 1.70 4,747,735 2.70 4,239,629 2.95 4,821,169 0.25 581,540 Total 330.55 173,711,323$ 335.55 185,522,291$ 334.28 145,731,994$ (1.27) (39,790,297)$ Facility Renovation and Replacement STAFFING AND EXPENDITURE BY FUND EXPENDITURE BY CATEGORY Transit Pass General Improvement District City of Boulder's 2019 APPROVED BUDGET | Page 170 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 171 5 | FUND FINANCIALS General Fund .25 Cent Sales Tax Fund Affordable Housing Fund Airport Fund Boulder Junction Access GID - Parking Fund Boulder Junction Access District GID - TDM Fund Boulder Junction Improvement Fund Capital Development Fund Capital Improvement - Community, Culture, Safety Tax Fund Climate Action Plan Fund Community Development Block Grant Fund Community Housing Assistance Program Fund Compensated Absences Fund Computer Replacement Fund Downtown Commercial District Fund Equipment Replacement Fund Facility Renovation & Replacement Fund Fleet Operations & Replacement Fund HOME Investment Partnership Grant Fund Library Fund Lottery Fund Open Space Fund Permanent Park & Recreation Fund Planning & Development Services Fund Property & Casualty Insurance Fund Recreation Activity Fund Stormwater/Flood Management Utility Fund Sugar-Sweetened Beverage Distribution Tax Fund Telecommunications Fund Transit Pass GID Fund Transportation Fund Transportation Development Fund University Hill Commercial District Fund Wastewater Utility Fund Water Utility Fund Workers' Compensation Insurance Fund City of Boulder's 2019 APPROVED BUDGET | Page 172GENERAL FUND 2019 FUND FINANCIAL20172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance57,872,190$ 56,583,526$ 45,956,566$ 40,394,181$ 42,096,175$ 42,604,234$ 42,714,382$ 40,632,267$ Sources of FundsOngoingSales and Use Taxes57,672,679$ 57,055,776$ 60,086,973$ 60,891,327$ 61,708,742$ 62,666,159$ 63,641,211$ 64,634,234$ Accommodation/Admission Taxes6,452,578 6,845,188 6,932,729 7,136,562 7,346,407 7,562,441 7,784,847 8,013,813 Charges for Services2,860,017 2,377,106 2,503,909 2,753,909 3,183,909 3,208,909 3,208,909 3,208,909 Franchise Taxes8,815,048 9,022,419 9,100,529 9,250,300 9,404,488 9,563,224 9,575,367 9,587,790 Property Taxes30,746,803 36,556,739 37,105,090 38,960,345 39,544,750 41,521,987 42,144,817 44,252,058 Interest: Pooled Investments601,826 400,000 500,000 500,000 500,000 500,000 500,000 500,000Interfund Transfer In28,000 28,000 28,000 28,000 28,000 28,000 28,000 28,000 Intergovernmental Revenue723,582 1,332,379 635,027 637,727 640,482 643,291 646,157 649,080Leases, Rents & Royalties178,382 611,580 250,000 257,500 265,225 273,182 281,377 289,819Licenses, Permits & Fines3,785,151 4,481,011 3,814,950 3,863,113 3,912,597 3,963,429 4,015,634 4,069,242 Misc Sales of Materials & Goods54,109 70,160 60,000 61,200 62,424 63,672 64,946 66,245 Other Revenue3,006,722 1,267,639 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 Specific Ownership & Tobacco Tax2,629,980 2,355,735 2,676,081 2,723,110 2,771,086 2,820,028 2,869,956 2,920,888 Cost Allocation - Current Opr Costs-All Funds10,206,503 10,537,696 11,258,508 11,258,508 11,596,263 11,944,151 12,302,476 12,671,550 Sub-Total Revenue Ongoing127,761,379$ 132,941,428$ 136,151,795$ 139,521,601$ 142,164,373$ 145,958,474$ 148,263,697$ 152,091,627$ Dedicated RevenuesMunicipalization2,015,710$ 6,076,181$ 5,076,181$ 2,076,181$ 2,076,181$ 2,076,181$ -$ -$ Short-term Rentals1,069,016 500,000 1,122,466 1,144,916 1,167,814 1,191,170 1,214,994 1,239,293 Food Service Tax660,660 821,257 854,107 888,272 923,802 960,755 999,185 1,039,152 Accommodation Tax1,410,782 1,531,922 1,577,880 1,625,216 1,673,973 1,724,192 1,775,917 1,829,195 PEG Fees137,897 - 130,000 130,000 130,000 130,000 130,000 130,000Meters-Within Parking Districts Transfers2,075,000 2,138,609 2,075,000 2,075,000 2,075,000 2,075,000 2,075,000 2,075,000 Grants643,129 4,216,430 160,000 - - - - - Carryovers/Supplementals from Add'l Rev - 749,085 - - - - - - Sub-Total Dedicated Revenue8,012,194$ 16,033,484$ 10,995,634$ 7,939,584$ 8,046,770$ 8,157,297$ 6,195,096$ 6,312,641$ One-TimeRec Marijuana Tax, Fees & Licenses3,490,106$ 3,800,367$ 3,850,000$ 4,027,500$ 4,213,875$ 4,409,569$ 4,615,047$ 4,830,800$ Photo Enforcement Revenue2,017,391 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 BJAD Loan Repayment- - - - 200,000 275,000 300,000 - Sub-Total Revenue One-Time5,507,497$ 5,400,367$ 5,450,000$ 5,627,500$ 6,013,875$ 6,284,569$ 6,515,047$ 6,430,800$ Total Sources of Funds 141,281,069$ 154,375,279$ 152,597,429$ 153,088,685$ 156,225,018$ 160,400,340$ 160,973,840$ 164,835,067$ Uses of FundsOngoingCity Council225,818$ 243,566$ 246,843$ 251,961$ 257,185$ 262,517$ 267,960$ 273,516$ City Manager's Office2,722,399 2,845,702 2,508,760 2,579,149 2,651,512 2,725,906 2,802,388 2,881,015 City Clerk704,050 463,317 541,382 555,279 569,534 584,154 599,150 614,530Communications1,601,522 1,760,334 1,662,363 1,706,409 1,751,623 1,798,034 1,845,675 1,894,579 General Government3,105,529 3,331,726 1,225,484 1,237,739 1,250,116 1,262,617 1,275,244 1,287,996 City Attorney's Office3,168,547 3,345,049 3,543,326 3,649,303 3,758,450 3,870,862 3,986,635 4,105,872 Municipal Court2,160,994 2,258,016 2,194,378 2,253,825 2,314,883 2,377,594 2,442,005 2,508,160 Human Resources3,179,261 3,652,078 3,797,164 3,894,333 3,993,990 4,096,196 4,201,018 4,308,523 City of Boulder's 2019 APPROVED BUDGET | Page 173GENERAL FUND 2019 FUND FINANCIAL20172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedCONTINUEDFinance4,773,443$ 5,330,336$ 4,822,932$ 4,949,666$ 5,079,730$ 5,213,211$ 5,350,200$ 5,490,789$ Information Technology5,815,688 5,358,362 5,756,867 5,901,909 6,050,606 6,203,049 6,359,332 6,519,553 Police34,972,099 34,486,714 34,830,535 36,384,999 38,008,839 39,705,149 41,477,164 43,328,264 Fire20,271,977 20,520,137 20,286,013 20,999,817 21,738,738 22,503,659 23,295,496 24,115,195 Police/Fire Pensions486,959 599,683 839,979 856,779 856,779 873,914 873,914 873,914 Public Works9,527,386 6,896,261 6,433,981 6,532,060 6,631,633 6,732,725 6,835,358 6,939,555 Planning, Housing, & Sustainability2,620,856 2,392,679 2,663,498 2,671,434 2,734,841 2,799,753 2,866,205 2,934,235 Human Services7,734,444 8,274,101 7,759,352 7,899,504 8,042,187 8,187,448 8,335,332 8,485,887 Library6,695,754 6,756,287 7,246,328 7,446,382 7,651,959 7,863,212 8,080,296 8,303,374 Arts1,297,467 1,212,727 1,168,337 1,186,940 1,205,839 1,225,039 1,244,545 1,264,361 Parks and Recreation4,622,802 4,989,740 4,474,930 4,590,585 4,709,230 4,830,941 4,955,797 5,083,881 Open Space and Mountain Parks28,199 26,997 - - - - - - Community Vitality2,690,229 2,451,149 2,352,207 2,405,765 2,460,543 2,516,568 2,573,868 2,632,474 Citywide6,725,828 6,184,573 6,838,236 6,899,618 6,961,615 7,024,231 7,087,473 7,151,348 IT Capital- 1,113,200 1,064,936 1,113,200 1,113,200 1,113,200 1,113,200 1,113,200 General Fund Capital- 3,650,000 4,197,360 4,744,720 5,292,080 5,839,440 6,386,800 6,386,800 Debt5,105,075 4,442,375 4,442,000 4,442,000 4,442,000 4,442,000 4,442,000 4,442,000 Transfers9,194,735 7,501,013 4,076,905 4,158,443 4,241,612 4,181,293 4,264,919 4,200,217 Sub-Total Expense Ongoing139,431,059$ 140,086,120$ 134,974,094$ 139,311,820$ 143,768,722$ 148,232,712$ 152,961,976$ 157,139,238$ Dedicated ExpensesEnergy Strategy3,138,674$ 6,076,181$ 8,834,202$ 2,470,522$ -$ -$ -$ -$ Dedicated Expenses- 1,881,423 5,519,158 5,574,350 5,630,093 5,686,394 5,743,258 5,800,691 Roll Over Dedicated Expenses- - - - 2,288,144 2,341,085 320,722 379,523 Sub-Total Dedicated Expense 3,138,674$ 7,957,604$ 14,353,360$ 8,044,872$ 7,918,237$ 8,027,480$ 6,063,980$ 6,180,213$ One Time ExpensesOne Time Expenses-$ 4,188,020$ 8,832,360$ 4,030,000$ 4,030,000$ 4,030,000$ 4,030,000$ 4,030,000$ Carryovers/Supplemental - Add'l Rev- 749,085 - - - - - - Carryovers/Supplemental- 8,278,553 - - - - - - Encumbrance Carryovers- 3,742,858 - - - - - - Sub-Total Expense One-Time-$ 16,958,516$ 8,832,360$ 4,030,000$ 4,030,000$ 4,030,000$ 4,030,000$ 4,030,000$ Total Uses of Funds 142,569,733$ 165,002,240$ 158,159,814$ 151,386,692$ 155,716,959$ 160,290,192$ 163,055,955$ 167,349,451$ Ending Fund Balance Before Reserves 56,583,526$ 45,956,566$ 40,394,181$ 42,096,175$ 42,604,234$ 42,714,382$ 40,632,267$ 38,117,883$ ReservesReserved per reserve policy24,754,628$ 24,456,544$ 25,614,678$ 27,862,364$ 28,753,744$ 29,646,542$ 30,592,395$ 31,427,848$ Reserved per reserve policy - Municipalization- - (3,758,021) (394,341) - - - - Restricted for Hogan Pancost- - 2,242,461 1,601,758 961,055 320,351 - - Legally restricted fund balance993,445 1,751,725 1,797,225 1,797,225 1,797,225 1,797,225 1,797,225 1,797,225 Restricted for Library Fund2,050,121 1,400,121 1,295,121 1,295,121 1,295,121 1,295,121 1,295,121 1,295,121 Restricted by Management3,620,645 2,959,645 2,779,645 2,779,645 2,779,645 2,779,645 2,779,645 2,779,645 Pay Period 272,657,387 2,730,978 2,804,569 2,878,160 2,951,751 3,025,342 3,098,933 3,172,524 Total Reserves34,076,227$ 33,299,014$ 32,775,678$ 37,819,932$ 38,538,542$ 38,864,228$ 39,563,320$ 40,472,363$ Ending Fund Balance After Reserves 22,507,299$ 12,657,552$ 7,618,502$ 4,276,242$ 4,065,692$ 3,850,155$ 1,068,947$ (2,354,481)$ Ongoing Revenues vs (Ongoing Expenses) 1,177,701$ 209,781$ (1,604,348)$ (2,274,238)$ (4,698,279)$ (5,047,611)$ City of Boulder's 2019 APPROVED BUDGET | Page 174.25 CENT SALES TAX 2019 FUND FINANCIAL2017 201820192020 2021202220232024ActualRevised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance5,573,684$ 5,517,348$ 2,477,883$ 3,505,009$ 4,481,145$ 3,492,726$ 4,083,246$ 4,055,490$ Sources of FundsSales Tax8,586,780$ 8,490,443$ 8,382,727$ 8,495,007$ 8,609,110$ 8,742,755$ 8,878,862$ 9,017,478$ Interest43,124 20,000 50,000 59,235 94,104 73,347 85,748 85,165 Valmont City Park 60,726 75,000 60,000 61,800 63,654 65,564 67,531 69,556 Grants and Donations137,822 6,000 -- - ---Other Revenue43,872 67,651 108,000 111,240 114,577 118,015 121,555 125,202 Total Sources of Funds 8,872,324$ 8,659,094$ 8,600,727$ 8,727,282$ $ 8,881,445 $ 8,999,680 9,153,696$ 9,297,402$ Uses of FundsLand Operations and Maintenance2,352,040$ 2,512,133$ 2,657,696$ 2,764,004$ 2,874,564$ 2,989,547$ 3,109,128$ 3,233,494$ Valmont City Park Operations446,243 450,434 431,195 448,443 466,381 485,036 504,437 524,615 Dept. Administration1,208,477 1,391,553 1,331,167 1,384,414 1,439,790 1,497,382 1,557,277 1,619,568 Planning and Project Management249,826 278,629 259,039 507,561 527,863 548,978 570,937 593,774 Sports Field Maintenance573,259 637,142 688,259 715,789 744,421 774,198 805,166 837,372 FAM - Ongoing and Major Maintenance443,325 450,262 450,262 468,272 487,003 506,484 526,743 547,813 Capital Refurbishment Projects71,660 275,984 200,000 200,000 - ---Cost Allocation 487,519 502,145 555,983 572,662 589,842 607,538 625,764 644,537 Capital Improvement Program3,096,312 3,618,297 1,000,000 690,000 2,740,000 1,000,000 1,482,000 1,000,000 Adjustment to Base-1,581,980 -- - --- Total Uses of Funds8,928,660$ 11,698,559$ 7,573,601$ 7,751,145$ $ 9,869,864 $ 8,409,161 9,181,452$ 9,001,172$ Ending Fund Balance Before Reserves 5,517,348$ 2,477,883$ 3,505,009$ 4,481,145$ $ 3,492,726 $ 4,083,246 4,055,490$ 4,351,720$ ReservesOperating Reserve538,902$ 967,683$ 918,501$ 988,931$ 996,429$ 1,035,402$ 1,075,906$ 1,118,004$ FEMA De-obligation Reserve24,865 33,766 33,766 33,766 33,766 33,766 33,766 33,766 PERA Legislative Contingency-- 2,972 - - ---Pay Period 27 Reserve82,861 87,785 92,709 97,634 102,558 107,483 112,407 117,332 Sick/Vacation/Bonus Reserve199,645 205,634 215,916 226,712 238,047 249,950 262,447 275,570 Total Reserves 846,273$ 1,294,868$ 1,263,864$ 1,347,043$ 1,370,800$ 1,426,600$ 1,484,527$ 1,544,671$ Ending Fund Balance After Reserves 4,671,074$ 1,183,014$ 2,241,145$ 3,134,102$ $ 2,121,925 $ 2,656,645 2,570,963$ 2,807,049$ City of Boulder's 2019 APPROVED BUDGET | Page 175AFFORDABLE HOUSING 2019 FUND FINANCIAL20172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance8,879,495$ 7,613,273$ 5,331,024$ 4,035,927$ 3,699,209$ 3,246,051$ 2,590,414$ 1,711,326$ Sources of FundsCash In Lieu of Affordable Units10,700,698$ 9,000,000$ 3,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ Transfer from General Fund308,889 240,000 221,741 221,741 221,741 221,741 221,741 221,741 Transfer from Short-Term Rental Revenue- 861,621 980,051 999,652 1,019,645 1,040,038 1,060,839 1,082,055 Linkage Fee234,157 682,500 500,000 525,000 551,250 578,813 607,753 638,141 Interest88,956 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Ponderosa Moble Home Park105,350 403,104 330,000 -- -- -Grants2,937,965 -- - -- --Other114,622 ---- -- - Total Sources of Funds 14,490,636$ 11,207,225$ 5,051,792$ 2,766,393$ $ 2,812,636 2,860,591$ 2,910,333$ 2,961,937$ Uses of FundsProgram Management927,074$ 925,849$ 945,262$ 973,620$ 933,818$ 961,833$ 990,688$ 1,020,409$ Cost Allocation90,254 92,962 144,110 148,433 152,886 157,473 162,197 167,063 Impact Fee Administration- -1,0271,058 1,090 1,122 1,156 1,191 Acquisition, Rehabilitation and Construction 14,739,531 3,871,261 1,800,000 1,980,000 2,178,000 2,395,800 2,635,380 2,898,918 Ponderosa Mobile Home Park- 572,250 3,456,490 -- -- -Project Carryover and Encumbrances- 8,027,152 - -- -- - Total Uses of Funds 15,756,859$ 13,489,474$ 6,346,889$ 3,103,111$ 3,265,794$ 3,516,228$ 3,789,421$ 4,087,580$ Ending Fund Balance Before Reserves 7,613,273$ 5,331,024$ 4,035,927$ 3,699,209$ $ 3,246,051 2,590,414$ 1,711,326$ 585,683$ ReservesSick/Vacation Accrual11,312$ 11,765$ 12,235$ 12,725$ 13,234$ 13,763$ 14,313$ 14,886$ PERA Legislative Contingency- -1,046-- - - -Pay Period 2717,319 19,192 21,065 22,937 24,810 26,683 28,555 30,428 Total Reserves28,631$ 30,957$ 34,346$ 35,662$ 38,044$ 40,446$ 42,868$ 45,314$ Ending Fund Balance After Reserves 7,584,642$ 5,300,068$ 4,001,581$ 3,663,548$ $ 3,208,007 2,549,968$ 1,668,458$ 540,369$ Notes: There is no requirement for a designated reserve as funds will only be allocated after they have been collected rather than based upon revenue projections. City of Boulder's 2019 APPROVED BUDGET | Page 176AIRPORT 2019 FUND FINANCIAL20172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance1,616,569$ 1,826,776$ 1,987,946$ 2,173,678$ 2,085,715$ 2,266,624$ 2,442,687$ 2,613,470$ Sources of FundsAirport Rental578,799$ 593,662$ 590,433$ 605,595$ 611,651$ 617,767$ 623,945$ 630,184$ Fuel Flowage Fees59,582 11,874 18,000 18,540 19,096 19,669 20,259 20,867 Federal Grant- 341,500 - 4,900,000 - - - 300,000 State Grant- 18,972 - 250,000 - - - 16,666 Interest on Investments16,880 29,146 32,619 34,967 33,525 36,491 39,379 42,180 Total Sources of Funds 655,261$ 995,154$ 641,052$ 5,809,102$ 664,271$ 673,928$ 683,583$ 1,009,897$ Uses of FundsAirport Management376,482$ 391,247$ 390,997$ 402,727$ 414,809$ 427,253$ 440,071$ 453,273$ Transportation Administration25,479 18,906 19,758 20,656 21,275 21,914 22,571 23,248 Cost Allocation43,093 44,386 44,565 45,902 47,279 48,697 50,158 51,663 Capital Improvement Program- 379,445 - 5,427,780 - - - 333,333 Total Uses of Funds 445,054$ 833,984$ 455,320$ 5,897,064$ 483,363$ 497,864$ 512,800$ 861,517$ Ending Fund Balance Before Reserves 1,826,776$ 1,987,946$ 2,173,678$ 2,085,715$ 2,266,624$ 2,442,687$ 2,613,470$ 2,761,850$ ReservesDesignated108,010$ 113,635$ 113,904$ 117,321$ 120,841$ 124,466$ 128,200$ 132,046$ PERA Legislative Contingency- - 187 - - - - - Sick/Vacation Accrual15,371 15,832 16,307 16,796 17,300 17,819 18,353 18,904 Pay Period 277,508 8,808 8,989 9,170 9,351 9,532 9,713 9,894 Total Reserves 130,889$ 138,275$ 139,387$ 143,287$ 147,492$ 151,817$ 156,266$ 160,844$ Ending Fund Balance After Reserves 1,695,887$ $ 1,849,671 $ 2,034,291 $ 1,942,428 $ 2,119,132 $ 2,290,871 $ 2,457,204 $ 2,601,006 City of Boulder's 2019 APPROVED BUDGET | Page 177BOULDER JUNCTION ACCESS (GID) - PARKING 2019 FUND FINANCIAL20172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance861,791$ 436,551$ 226,247$ 96,598$ 396,980$ 782,075$ 1,237,027$ 1,688,541$ Sources of FundsProperty Tax152,435$ 269,919$ 334,783$ 600,409$ 657,423$ 773,728$ 773,369$ 821,724$ Ownership Tax9,515 13,496 16,739 30,020 32,871 38,686 38,668 41,086 Interest on Investment5,311 4,366 2,262 966 5,955 11,731 18,555 25,328 Long Term Garage Parking Revenue22,507 49,913 54,904 60,394 66,434 73,077 80,385 88,423 Short Term Garage Parking Revenue67,653 4,500 37,066 44,479 53,375 64,050 76,860 92,232 Miscellaneous Revenue1,720 - - - - - - - Transfer from General Fund: Loan Gap Payment 200,000 - -141,975 - - - - Total Sources of Funds 459,141$ 342,194$ 445,754$ 878,244$ 816,058$ 961,273$ 987,838$ 1,068,794$ Uses of FundsOperatingParking Garage operations - Contract74,663$ 67,389$ 67,389$ 69,411$ 71,493$ 73,638$ 75,847$ 78,122$ BJAD - GID/Parking - Admin Personnel-1,615 21,753 22,623 23,528 24,469 25,448 26,466 BJGID/Admin Non-Personnel31,932 18,570 38,773 39,548 39,548 40,339 40,339 41,146 Sub-Total Operating106,594$ 87,574$ 127,915$ 131,582$ 134,569$ 138,446$ 141,634$ 145,734$ Transfers to Other FundsPayment to CAGID for Operating Loan2,285$ 2,285$ 2,285$ 2,285$ 2,285$ -$ -$ -$ Cost Allocation25,502 26,267 28,537 27,328 29,108 27,874 29,690 28,432 Capital Acquisition- - - - 65,000 65,000 65,000 65,000 Sub-Total Expense Transfers 27,787$ 28,552$ 30,822$ 29,613$ 96,393$ 92,874$ 94,690$ 93,432$ DebtLease Purchase Payment: Pederson Development 750,000$ 416,667$ 416,667$ 416,667$ -$ -$ -$ -$ Payback to City of Boulder for Loan Gap- - - - 200,000 275,000 300,000 125,000 Sub-Total Debt 750,000$ 416,667$ 416,667$ 416,667$ 200,000$ 275,000$ 300,000$ 125,000$ Encumbrances, Carryovers & Adjustments-$ 19,705$ -$ -$ -$ -$ -$ -$ Budget Requests-- - - - - - - Total Uses of Funds 884,381$ 552,498$ 575,404$ 577,862$ 430,962$ 506,321$ 536,324$ 364,166$ Ending Fund Balance Before Reserves 436,551$ 226,247$ 96,598$ 396,980$ 782,075$ 1,237,027$ 1,688,541$ 2,393,169$ ReservesOperating87,080$ 54,422$ 57,540$ 57,786$ 43,096$ 50,632$ 53,632$ 36,417$ PERA Legislative Contingency- - 26 - - - - - Total Reserves 87,080$ 54,422$ 57,566$ 57,786$ 43,096$ 50,632$ 53,632$ 36,417$ Ending Fund Balance After Reserves 349,471$ 171,825$ 39,031$ 339,194$ 738,979$ 1,186,395$ 1,634,909$ 2,356,752$ City of Boulder's 2019 APPROVED BUDGET | Page 17820172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance89,709$ 202,363$ 413,982$ 807,517$ 1,147,599$ 1,267,705$ 1,135,898$ 964,991$ Sources of FundsProperty Tax91,204$ 297,908$ 302,920$ 589,492$ 647,947$ 733,162$ 732,970$ 781,015$ Ownership Tax5,66414,895 15,146 29,475 32,397 36,658 36,649 39,051 Payments In Lieu of Taxes 121,707 335,728 734,746 567,083 315,071 25,989 26,713 26,713 Interest on Investment5902,0244,1408,075 17,214 19,016 17,038 14,475 Total Sources of Funds 219,165$ 650,555$ 1,056,952$ 1,194,125$ 1,012,629$ 814,825$ 813,370$ 861,254$ Uses of FundsTDM Admin Personnel-$1,615$ 21,753$ 22,623$ 23,528$ 24,469$ 25,448$ 26,466$ TDM Admin NPE36,178 2,1102,6232,6752,7292,7842,8392,896TDM Programs66,908 413,409 633,676 823,273 860,686 913,687 950,183 950,619 Carryover- 18,275 - - - - - - Cost Allocation3,4253,5285,3645,4715,5815,6925,8065,922 Total Uses of Funds 106,511$ 438,936$ 663,416$ 854,043$ 892,524$ 946,632$ 984,276$ 985,903$ Ending Fund Balance Before Reserves 202,363$ 413,982$ 807,517$ 1,147,599$ 1,267,705$ 1,135,898$ 964,991$ 840,342$ ReservesOperating21,673$ 43,026$ 66,342$ 85,404$ 89,252$ 94,663$ 98,428$ 98,590$ PERA Legislative Contingency- - 262626262626Total Reserves21,673$ 43,026$ 66,368$ 85,430$ 89,278$ 94,689$ 98,454$ 98,616$ Ending Fund Balance After Reserves 180,690$ 370,956$ 741,150$ 1,062,169$ 1,178,427$ 1,041,208$ 866,538$ 741,725$ BOULDER JUNCTION ACCESS (GID) - TRAVEL DEMAND MANAGEMENT (TDM) 2019 FUND FINANCIAL City of Boulder's 2019 APPROVED BUDGET | Page 179BOULDER JUNCTION IMPROVEMENT 2019 FUND FINANCIAL20172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance985,653$ 2,145,062$ 1,976,059$ 2,892,575$ 4,488,031$ 4,488,031$ 4,488,031$ 4,488,031$ Sources of FundsTransportation DET261,488$ 137,636$ 458,979$ 679,011$ -$ -$ -$ -$ Transportation Use Tax- 270,510 60,779 - - - - - General Fund Construction Use Tax818,314 689,800 154,987 - -- -- Parks Impact Fees- 134,856 543,083 892,715 - - - - Parks Use Tax- 112,712 25,334 - - - - - Transfer - Transportation CIP 233,552 -- - -- -- Interest on Investments13,295 7,428 23,354 23,730 - - - - Total Sources of Funds1,326,649$ 1,352,942$ 1,266,516$ 1,595,456$ -$ -$ -$ -$ Uses of FundsAdopted Key Public Improvements:Development Coordination19,544$ -$ -$ -$ -$ -$ -$ -$ Junction Place Enhancements - Valmont103,480 - - - - - - - Junction Place Capital Enhancements44,216 - - - - - - - Pocket Park- 350,000 350,000 - -- -- Encumbrances, Carryovers & Adjustments- 1,171,945- - - - - - Total Uses of Funds167,240$ 1,521,945$ 350,000$ -$ -$ $--$ -$ Ending Fund Balance Before Reserves 2,145,062$ 1,976,059$ 2,892,575$ 4,488,031$ 4,488,031$ 4,488,031$ 4,488,031$ 4,488,031$ ReservesPay Period 273,000$ 3,000$ 3,090$ 3,183$ 3,278$ 3,377$ 3,478$ 3,582$ Total Reserves3,000$ 3,000$ 3,090$ 3,183$ 3,278$ 3,377$ 3,478$ 3,582$ Ending Fund Balance After Reserves 2,142,062$ 1,973,059$ 2,889,485$ 4,484,849$ 4,484,753$ 4,484,655$ 4,484,554$ 4,484,449$ City of Boulder's 2019 APPROVED BUDGET | Page 180CAPITAL DEVELOPMENT 2019 FUND FINANCIAL20172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance12,122,362$ 12,532,264$ 8,565,800$ 10,065,875$ 9,829,126$ 11,247,701$ 12,631,361$ 13,981,119$ Sources of FundsExcise Taxes17,797$ 8,351$ 7,637$ 7,637$ 7,637$ 7,637$ 7,637$ 7,637$ Interest - Excise Taxes12,429 9,563 11,721 13,643 13,277 15,036 16,742 18,398 Impact Fees1,136,174 1,766,179 1,464,653 1,420,713 1,378,092 1,336,749 1,296,647 1,257,747 Interest - Impact Fees86,996 27,260 35,163 40,930 39,831 45,108 50,228 55,196 Transfer in from General Fund1,956,400 - - - - - - - Total Sources of Funds $ 3,209,796 1,811,353$ 1,519,174$ 1,482,923$ 1,438,837$ 1,404,530$ 1,371,254$ 1,338,978$ Uses of FundsExcise Tax Administration6,700$ 6,901$ 19,099$ 19,672$ 20,262$ 20,870$ 21,496$ 22,146$ Capital Improvement Program- Excise Tax1,725,733 360,000 - - - - - - Capital Improvement Program- Impact Fees859,645 5,300,000 - 1,700,000 - -- -Transfer to Boulder Junction Improvement 207,816 - - - - - - - Encumbrances, Carryovers & Adjustments- 110,916 - - - - - - Total Uses of Funds $ 2,799,894 5,777,817$ 19,099$ 1,719,672$ 20,262$ 20,870$ 21,496$ 22,146$ Ending Fund Balance Before Reserves $ 12,532,264 8,565,800$ 10,065,875$ 9,829,126$ 11,247,701$ 12,631,361$ 13,981,119$ 15,297,951$ ReservesRestricted Reserve - Excise Tax500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ Restricted Balance - Excise Tax2,662,971 2,320,885 2,381,164 2,355,238 2,372,455 2,389,698 2,406,969 2,424,267 Restricted Balance - Impact Fee9,369,293 5,744,915 7,184,711 6,973,888 8,375,246 9,741,663 11,074,150 12,373,684 Total Reserves12,532,264$ 8,565,800$ 10,065,875$ 9,829,126$ 11,247,701$ 12,631,361$ 13,981,119$ 15,297,951$ Ending Fund Balance After Reserves $ --$ -$ -$ -$ -$ -$ -$ Note: Excise Tax Minimum Reserve $500,000 City of Boulder's 2019 APPROVED BUDGET | Page 181CAPITAL IMPROVEMENT - COMMUNITY, CULTURE, SAFETY TAX 2019 FUND FINANCIAL20172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance-$ -$ 99,332$ 3,260,215$ 2,862,405$ 6,782,579$ 6,348,579$ 6,348,579$ Sources of FundsSales and Use Tax-$ 10,032,999$ 10,125,392$ 10,260,131$ 10,397,057$ -$ -$ -$ Total Sources of Funds-$ 10,032,999$ 10,125,392$ 10,260,131$ 10,397,057$ -$ -$ -$ Uses of FundsCitywide Radio Infrastructure-$ 5,500,000$ -$ -$ -$ -$ -$ -$ North Boulder Branch Library- 350,000 821,176 2,652,941 1,175,882 - - - Fire Station #3- -300,000 4,791,000 2,749,000 - -- Scott Carpenter Pool- 1,806,667 2,393,333 - - - - - Public Art- -200,000 200,000 - - - - Fourmile Canyon Creek- -- 1,314,000 1,752,000 434,000 - -Community Organizations- 2,277,000 3,250,000 1,700,000 800,000 - - - Total Uses of Funds-$ 9,933,667$ 6,964,509$ 10,657,941$ 6,476,882$ 434,000$ -$ -$ Ending Fund Balance Before Reserves-$ 99,332$ 3,260,215$ 2,862,405$ 6,782,579$ 6,348,579$ 6,348,579$ 6,348,579$ ReservesAdministrative Contingency-$ 99,332$ 1,500,000$ 1,500,000$ 1,500,000$ -$ -$ -$ PERA Legislative Contingency- - 148 - - - - - Total Reserves-$ 99,332$ 1,500,148$ 1,500,000$ 1,500,000$ -$ -$ -$ Ending Fund Balance After Reserves-$ -$ 1,760,067$ 1,362,405$ 5,282,579$ 6,348,579$ 6,348,579$ 6,348,579$ Note: This is the Community, Culture, and Safety tax approved in November 2017 for the time period 2018-2021. City of Boulder's 2019 APPROVED BUDGET | Page 18220172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance1,125,809$ 1,508,352$ 112,834$ 75,808$ 73,484$ 75,180$ 80,829$ 90,359$ Sources of FundsClimate Action Plan Tax 1,775,649$ 1,720,649$ 1,715,649$ 1,710,649$ 1,705,649$ 1,700,649$ 1,695,649$ 1,690,649$ Interest13,383 2,125 1,410 948 919 940 1,010 1,129 Energy Impact Offset Fund- - 350,000 - - - - - Total Sources of Funds 1,789,032$ 1,722,774$ 2,067,059$ 1,711,596$ 1,706,567$ 1,701,588$ 1,696,659$ 1,691,778$ Uses of FundsCAP Administration32,479$ 39,190$ 39,813$ 39,813$ 39,813$ 39,813$ 39,813$ 39,813$ CAP Communications63,468 75,203 100,926 100,926 100,926 100,926 100,926 100,926 Program Tracking & Evaluation49,320 60,440 54,704 54,704 54,704 54,704 54,704 54,704 Boulder's Energy Future66,657 70,779 73,439 73,439 73,439 73,439 73,439 73,439 Market Innovation65,934 25,000 225,000 225,000 225,000 225,000 225,000 225,000 Commercial Energy679,645 1,042,378 900,405 859,405 849,405 839,405 829,405 819,405 Residential Energy278,720 366,260 231,964 228,964 225,964 222,964 219,964 216,964 Energy Impact Offset Fund- - 350,000 - - - - - Grants35,000 - - - - - - - Cost Allocation 135,265 139,323 127,835 131,670 135,620 139,689 143,879 148,196 Encumbrances, Carryovers & Adjustments- 1,299,719 - - - - - - Total Uses of Funds 1,406,488$ 3,118,291$ 2,104,085$ 1,713,920$ 1,704,871$ 1,695,939$ 1,687,130$ 1,678,446$ Ending Fund Balance Before Reserves 1,508,352$ 112,834$ 75,808$ 73,484$ 75,180$ 80,829$ 90,359$ 103,690$ ReservesPay Period 2723,132$ 23,132$ 23,132$ 23,132$ 23,132$ 23,132$ 23,132$ 23,132$ PERA Legislative Contingency- - 525 - - - - - Emergency Reserve50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Total Reserves73,132$ $ 73,132 73,657$ 73,132$ 73,132$ 73,132$ 73,132$ 73,132$ Ending Fund Balance After Reserves 1,435,220$ 39,702$ 2,151$ 352$ 2,048$ 7,697$ 17,227$ 30,558$ Note: CAP Tax sunsets in March of 2023CLIMATE ACTION PLAN 2019 FUND FINANCIAL City of Boulder's 2019 APPROVED BUDGET | Page 183COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) 2019 FUND FINANCIAL20172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ Sources of FundsCurrent Year Federal Grant733,520$ 656,217$ 732,101$ 732,101$ 732,101$ 732,101$ 732,101$ 732,101$ Available Prior Years Grant Balances- 598,587 - - - - - - Total Sources of Funds733,520$ 1,254,804$ 732,101$ 732,101$ 732,101$ 732,101$ 732,101$ 732,101$ Uses of FundsProgram Management101,885$ 187,831$ 212,881$ 220,332$ 228,043$ 236,025$ 244,286$ 252,836$ Cost Allocation25,02625,77726,22527,27428,36529,50030,68031,907 Community Development & Housing Activities606,609 442,609 492,995 484,495 475,692 466,576 457,135 447,358 Encumbrances, Carryovers & Adjustments- 598,587 - - - - - - Total Uses of Funds733,520$ 1,254,804$ 732,101$ 732,101$ 732,101$ 732,101$ 732,101$ 732,101$ Ending Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ Note: This fund may not have designated reserves as expenditures are funded only on a reimbursement basis by the Department of Housing and Urban Development. City of Boulder's 2019 APPROVED BUDGET | Page 184COMMUNITY HOUSING ASSISTANCE PROGRAM 2019 FUND FINANCIAL20172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance5,091,379$ 2,234,616$ 48,556$ 36,718$ 37,526$ 38,799$ 40,107$ 41,452$ Sources of FundsProperty Tax2,471,198$ 2,990,863$ 2,947,855$ 3,095,248$ 3,141,677$ 3,298,761$ 3,348,242$ 3,515,654$ Housing Excise Tax339,016 150,000 - - - - - - Interest60,8462,634486 367375388401415 Housing Application Fees6,0094,4724,561 4,5614,5614,5614,5614,561 Proceeds from Sale of Units138,403 - - - - - - - Grant517,500 - - - - - - - Total Sources of Funds3,532,970$ 3,147,969$ 2,952,902$ 3,100,176$ 3,146,613$ 3,303,710$ 3,353,204$ 3,520,629$ Uses of FundsProgram Management444,203$ 480,185$ 476,705$ 495,773$ 515,604$ 536,228$ 557,677$ 579,985$ Cost Allocation118,170 121,715 104,513 108,694 113,041 117,563 122,265 127,156 Excise Tax Administration6,7006,901 - - - - - - Housing Project Grants/Funding: Acquisition, Rehabilitation & Construction5,820,660 2,710,004 2,383,522 2,494,901 2,516,695 2,648,610 2,671,916 2,812,105 Encumbrances, Carryovers & Adjustments- 2,015,224 - - - - - - Total Uses of Funds6,389,733$ 5,334,029$ 2,964,740$ 3,099,368$ 3,145,340$ 3,302,402$ 3,351,859$ 3,519,245$ Ending Fund Balance Before Reserves2,234,616$ 48,556$ 36,718$ 37,526$ 38,799$ 40,107$ 41,452$ 42,837$ ReservesSick/Vacation Accrual19,604$ 20,388$ 21,204$ 22,052$ 22,934$ 23,851$ 24,805$ 25,798$ PERA Legislative Contingency- - 431 - - - - - Pay Period 2714,30114,692 15,083 15,47415,86516,25616,64717,039 Total Reserves33,905$ 35,080$ 36,718$ 37,526$ 38,799$ 40,107$ 41,452$ 42,837$ Ending Fund Balance After Reserves2,200,711$ 13,476$ -$ -$ -$ -$ -$ -$ Note: There is no requirement for a designated reserve as the CHAP allocation process allows the Housing Project Funding to function as a reserve. City of Boulder's 2019 APPROVED BUDGET | Page 185COMPENSATED ABSENCES 2019 FUND FINANCIAL20172018201920202021202220232024ActualRevised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance2,234,645$ 2,591,828$ 2,616,756$ 2,616,628$ 2,616,772$ 2,617,027$ 2,616,581$ 2,615,408$ Sources of Funds1% Transfer from the General Fund846,418$ 847,678$ 884,384$ 893,228$ 902,160$ 911,182$ 920,294$ 929,496$ Interest on Investments 22,854 15,925 16,087 17,008 17,793 17,794 17,796 17,793Total Sources of Funds869,272$ 863,603$ 900,472$ 910,237$ 919,954$ 928,977$ 938,090$ 947,290$ Uses of FundsRetirement and Termination Payout493,457$ 819,484$ 884,384$ 893,228$ 902,160$ 911,182$ 920,294$ 929,496$ Cost Allocation18,632 19,191 16,216 16,865 17,539 18,241 18,970 19,729 Total Uses of Funds512,089$ 838,675$ 900,600$ 910,092$ 919,699$ 929,423$ 939,264$ 949,226$ Ending Fund Balance 2,591,828$ 2,616,756$ 2,616,628$ 2,616,772$ 2,617,027$ 2,616,581$ 2,615,408$ 2,613,472$ City of Boulder's 2019 APPROVED BUDGET | Page 1862017 201820192020 2021 2022 2023 2024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance8,411,334$ 8,373,270$ 8,551,384$ 7,774,898$ 7,336,968$ 6,212,372$ 6,044,462$ 5,175,626$ Sources of FundsTransfer In - Workstation Contributions2,386,912$ 2,208,262$ 2,162,067$ 2,167,472$ 2,221,659$ 2,227,213$ 2,232,781$ 2,238,363$ Data Center Virtual Server Charges- 42,022 42,022 42,442 42,866 43,295 43,728 44,165 Office 365 Collections- 246,944 458,576 467,748 477,103 486,645 496,378 506,305 Misc Used Equipment Sales3,441 - -- - - - - Interest76,983 23,011 179,579 131,396 123,995 104,989 102,151 87,468 Total Sources of Funds $ 2,467,336 2,520,239$ 2,842,244$ 2,809,057$ 2,865,623$ 2,862,142$ 2,875,038$ 2,876,301$ Uses of FundsSalary/Benefits Office 365 Project Staff31,261$ -$ -$-$ -$ -$ -$ -$ Office 365 License Expense- 246,994 458,576 467,748 477,103 486,645 496,378 506,305 Computer Replacements 1,131,597 504,892 868,500 645,200 785,300 348,900 1,004,900 641,850 City-Wide Replacements1,302,874 1,549,381 2,239,537 2,080,903 2,674,147 2,140,302 2,187,848 3,744,214 Cost Allocation39,668 40,858 52,116 53,137 53,668 54,205 54,747 55,295 Total Uses of Funds $ 2,505,400 2,342,125$ 3,618,729$ 3,246,988$ 3,990,219$ 3,030,052$ 3,743,873$ 4,947,664$ Ending Fund Balance Before Reserves $ 8,373,270 8,551,384$ 7,774,898$ 7,336,968$ 6,212,372$ 6,044,462$ 5,175,626$ 3,104,264$ ReservesReplacement ReserveBeginning Reserve Requirement -$ 3,495,335$ 3,803,098$ 3,412,965$ 3,303,684$ 2,700,654$ 2,679,864$ 2,798,249$ Pay Period 271,281 1,293 1,304 1,315 1,326 1,338 1,349 Annual Increase to Replacement Reserve- 651,625 652,764 672,347 666,517 563,292 605,413 778,075 Decrease for Replacement Purchases- (345,144) (1,044,189) (782,931) (1,270,862) (585,409) (488,366) (473,450) Total Reserves-$ 3,803,098$ 3,412,965$ 3,303,684$ 2,700,654$ 2,679,864$ 2,798,249$ 3,104,222$ Ending Fund Balance After Reserves $ 8,373,270 4,748,286$ 4,361,934$ 4,033,283$ 3,511,717$ 3,364,598$ 2,377,377$ 41$COMPUTER REPLACEMENT 2019 FUND FINANCIAL City of Boulder's 2019 APPROVED BUDGET | Page 187 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 18820172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance6,432,084$ 8,410,585$ 9,417,955$ 12,342,919$ 14,216,154$ 17,405,887$ 20,379,090$ 20,139,328$ Sources of FundsProperty/Owner Tax1,291,469$ 1,389,167$ 1,416,950$ 1,445,289$ 1,474,194$ 1,503,678$ 1,533,752$ 1,564,427$ Short Term Fees 2,547,684 2,700,328 2,653,235 2,690,300 2,728,056 2,766,520 2,805,709 2,845,641 Long Term Fees3,837,031 3,920,000 4,229,000 4,232,840 4,298,320 4,298,320 4,336,925 4,377,074 Meterhood & Tokens 52,343 54,000 52,343 52,343 52,343 52,343 52,343 52,343 Interest63,426 84,103 86,636 115,885 201,927 249,773 294,371 290,774 Rental Income186,366 127,800 142,515 143,940 145,377 146,828 148,293 149,773 Miscellaneous12,251 13,985 14,075 14,257 14,442 12,346 12,539 12,736 Transfers In: Meters1,650,000 1,600,000 1,611,000 1,611,000 1,611,000 1,611,000 1,611,000 1,611,000 Transfers In: 1000 Walnut - 63,609------10th/Walnut- Other Revenue130,155 40,741 41,149 41,560 41,976 42,395 42,395 42,395 Total Sources of Funds9,770,725$ 9,993,732$ 10,246,902$ 10,347,414$ 10,567,635$ 10,683,202$ 10,837,327$ 10,946,163$ Uses of FundsOperatingParking Operations2,235,960$ 2,314,254$ 2,478,358$ 2,548,362$ 2,620,584$ 2,695,101$ 2,771,991$ 2,851,340$ Major Maintenance/Impr - Parking744,717 1,650,000 937,040 1,955,766 667,895 853,685 4,012,215 556,080 Community Vitality/Admin996,258 1,112,149 991,754 1,023,797 1,056,969 1,091,312 1,126,870 1,163,689 Eco-Pass Program1,178,499 1,035,494 1,322,846 1,349,303 1,425,961 1,454,480 1,537,276 1,568,021 Major Maintenance/Impr - Downtown73,034 275,083 260,673 260,673 260,673 260,673 260,673 260,673 Sick/Vacation Accrual- 12,555------Capital Replacement Reserve165,675 165,675 165,675 165,675 165,675 165,675 165,675 165,675 Sub-Total Operating 5,394,143$ 6,565,210$ 6,156,347$ 7,303,577$ 6,197,758$ 6,520,926$ 9,874,701$ 6,565,478$ DebtSeries 19981,022,582$ 1,045,200$ -$-$-$-$-$-$Trinity Lutheran277,703 -------Series 2003 (10th and Walnut)817,114 829,050 835,050 833,450 836,250 838,300 844,600 -Sub-Total Debt 2,117,398$ 1,874,250$ 835,050$ 833,450$ 836,250$ 838,300$ 844,600$ -$TransfersCost Allocation 280,682$ 314,102$ 330,541$ 337,152$ 343,895$ 350,773$ 357,788$ 364,944$ Sub-Total Transfers 280,682$ 314,102$ 330,541$ 337,152$ 343,895$ 350,773$ 357,788$ 364,944$ DOWNTOWN COMMERICAL DISTRICT FUND 2019 FUND FINANCIAL City of Boulder's 2019 APPROVED BUDGET | Page 18920172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedDOWNTOWN COMMERICAL DISTRICT FUND 2019 FUND FINANCIALCONTINUEDSupplemental Budget Requests-$232,800$ -$-$-$-$-$-$Total Uses of Funds7,792,224$ 8,986,362$ 7,321,938$ 8,474,179$ 7,377,903$ 7,709,999$ 11,077,089$ 6,930,422$ Ending Fund Balance Before Reserves 8,410,585$ 9,417,955$ 12,342,919$ 14,216,154$ 17,405,887$ 20,379,090$ 20,139,328$ 24,155,069$ ReservesDesignated521,437$ 627,750$ 615,635$ 730,358$ 619,776$ 652,093$ 987,470$ 656,548$ PERA Legislative Contingency-- 1,4021,4021,4021,4021,4021,402Pay Period 2772,237 79,237 68,397 68,727 69,057 69,38769,71770,047Sick/Vacation Accrual115,499 118,964 118,964 122,533 126,209 129,995 133,895 137,912Total Reserves 709,173$ 825,951$ 804,398$ 923,020$ 816,444$ 852,877$ 1,192,484$ 865,909$ Ending Fund Balance After Reserves 7,701,412$ 8,592,004$ 11,538,521$ 13,293,135$ 16,589,443$ 19,526,213$ 18,946,844$ 23,289,160$ City of Boulder's 2019 APPROVED BUDGET | Page 19020172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance6,352,630$ 6,787,193$ 6,771,138$ 6,890,821$ 7,054,445$ 7,309,616$ 7,506,191$ 7,813,936$ Sources of FundsDepartment Contributions1,116,821$ 1,143,117$ 1,143,117$ 875,328$ 875,328$ 875,328$ 875,328$ 875,328$ Interest on Investments 72,433 104,183 111,310 131,360 133,682 136,856 141,807 145,620 Total Sources of Funds $ 1,189,254 1,247,300$ 1,254,427$ 1,006,688$ 1,009,010$ 1,012,184$ 1,017,134$ 1,020,948$ Uses of FundsEquipment Purchases714,392$ 1,186,358$ 1,099,175$ 806,942$ 717,146$ 778,545$ 671,739$ 628,398$ Support Services34,670 28,040 28,681 29,232 29,598 29,968 30,342 30,721 Cost Allocation5,629 5,798 6,890 6,890 7,097 7,097 7,310 7,310 Encumbrances, Carryovers & Adjustments- 43,159 - - - - - - Total Uses of Funds $ 754,691 1,263,354$ 1,134,746$ 843,064$ 753,840$ 815,609$ 709,391$ 666,429$ Ending Fund Balance Before Reserves $ 6,787,193 6,771,138$ 6,890,821$ 7,054,445$ 7,309,616$ 7,506,191$ 7,813,936$ 8,168,455$ ReservesPay Period 271,933$ 1,933$ 1,933$ 1,933$ 1,933$ 1,933$ 1,933$ 1,933$ PERA Legislative Contingency- - 25 - - - - - Department Balances6,785,260 6,769,205 6,888,863 7,052,512 7,307,683 7,504,259 7,812,002 8,166,522 Total Reserves6,787,193$ 6,771,138$ 6,890,821$ 7,054,445$ 7,309,616$ 7,506,192$ 7,813,935$ 8,168,455$ Ending Fund Balance After Reserves $ --$ -$ -$ -$ -$ -$ -$ Note: Minimum Fund Balance: $689,082 or 10% Projected Equipment Replacement Value.EQUIPMENT REPLACEMENT 2019 FUND FINANCIAL City of Boulder's 2019 APPROVED BUDGET | Page 191FACILITY RENOVATION & REPLACEMENT 2019 FUND FINANCIAL20172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance10,720,405$ 10,402,878$ 5,648,637$ 4,317,536$ 2,937,761$ 2,270,357$ 3,372,714$ 3,424,073$ Sources of FundsDepartment Contributions552,196$ 610,196$ 610,196$ 610,196$ 610,196$ 610,196$ 610,196$ 610,196$ Transfers from Major Maintenance1,668,841 1,668,841 1,668,841 1,668,841 1,668,841 1,668,841 1,668,841 1,668,841 Transfers from Other Funds320,000 - - - - - - - Energy Performance Contract814,772 727,237 953,232 953,232 953,232 953,232 953,232 953,232 Interest Earnings125,304 175,815 105,799 90,523 74,305 65,835 61,447 56,142 Other Revenues949,095 141,000 152,000 152,000 152,000 152,000 152,000 152,000 Total Sources of Funds $ 4,430,208 3,323,089$ 3,490,068$ 3,474,792$ 3,458,574$ 3,450,104$ 3,445,716$ 3,440,411$ Uses of FundsOperating Project Expenses1,692,308$ 1,506,990$ 908,822$ 934,176$ 891,492$ 700,008$ 434,113$ 1,051,423$ Support Services27,736 28,432 29,097 29,970 30,869 31,795 32,749 33,731 Cost Allocation28,267 29,115 49,459 49,459 50,943 50,943 52,471 52,471 Energy Efficiency Lease947,550 933,092 963,791 995,962 1,029,674 1,065,001 1,102,024 943,782 Capital Improvements Program2,051,874 1,742,000 2,870,000 2,845,000 2,123,000 500,000 1,773,000 1,730,000 Encumbrances, Carryovers & Adjustments- 3,837,701 - - - - - - Total Uses of Funds 4,747,735$ 8,077,330$ 4,821,169$ 4,854,567$ 4,125,978$ 2,347,747$ 3,394,357$ 3,811,407$ Ending Fund Balance Before Reserves 10,402,878$ 5,648,637$ 4,317,536$ 2,937,761$ 2,270,357$ 3,372,714$ 3,424,073$ 3,053,077$ ReservesPay Period 276,287$ 7,295$ 7,875$ 7,860$ 8,143$ 8,426$ 8,708$ 8,991$ PERA Legislative Contingency- - 204 - - - - - Departmental Balances7,882,679 3,202,847 1,944,117 635,521 36,665 1,205,505 1,321,345 1,012,886 13th Street Plaza Balance666,499 646,504 627,109 608,296 590,047 572,346 555,176 538,521 Dushanbe Teahouse Maintenance Balance484,366 469,835 455,740 442,068 428,806 415,942 403,464 391,360 Valmont Butte Balance1,363,047 1,322,156 1,282,491 1,244,016 1,206,696 1,170,495 1,135,380 1,101,319 Total Reserves 10,402,878$ 5,648,637$ 4,317,536$ 2,937,761$ 2,270,357$ 3,372,714$ 3,424,073$ 3,053,077$ Ending Fund Balance After Reserves-$ -$ -$ -$ -$ -$ -$ -$ City of Boulder's 2019 APPROVED BUDGET | Page 19220172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance17,921,590$ 17,167,721$ 17,056,686$ 19,714,346$ 20,246,052$ 23,485,975$ 25,393,849$ 25,302,852$ Sources of FundsVehicle Charges2,938,378$ 2,472,304$ 2,850,227$ 2,793,222$ 2,765,290$ 2,792,943$ 2,820,872$ 2,849,081$ Vehicle Acquisition Charges251,925 159,575 255,467 284,656 285,239 285,885 287,821 288,518 Fleet Replacement Charges4,975,388 5,319,154 5,109,346 5,527,297 5,538,628 5,551,167 5,588,765 5,602,299 Sale of Assets718,652 196,820 197,804 198,793 199,787 200,786 201,790 202,799 Interest Earnings204,618 293,914 281,551 332,937 370,455 380,771 443,625 483,416 Transfer from General Fund172,965 145,151 867,121 145,151 145,151 - - - Other Revenues312,117 109,122 109,122 110,486 111,867 115,223 118,680 122,240 Total Sources of Funds $ 9,574,043 8,696,040$ 9,670,638$ 9,392,542$ 9,416,419$ 9,326,776$ 9,461,554$ 9,548,354$ Uses of FundsOperating Expenditures3,360,566$ 3,085,954$ 3,050,285$ 3,178,533$ 3,273,889$ 3,372,105$ 3,473,268$ 3,577,466$ Fleet Purchases6,511,780 4,061,693 3,444,432 5,194,715 2,402,104 3,542,833 5,561,913 5,065,528 Building Replacement57,055 57,055 57,055 57,055 57,055 57,055 57,055 57,055 Support Services86,323 96,758 142,655 111,982 115,342 118,802 122,366 126,037 Cost Allocation312,188 321,554 318,551 318,551 328,108 328,108 337,951 337,951 Encumbrances, Carryovers & Adjustments- 1,184,061 - - - - - - Total Uses of Funds $ 10,327,912 8,807,075$ 7,012,978$ 8,860,836$ 6,176,497$ 7,418,902$ 9,552,553$ 9,164,037$ Ending Fund Balance Before Reserves $ 17,167,721 17,056,686$ 19,714,346$ 20,246,052$ 23,485,975$ 25,393,849$ 25,302,851$ 25,687,169$ ReservesPay Period 2749,486$ 53,486$ 46,186$ 46,186$ 46,186$ 46,186$ 46,186$ 46,186$ PERA Legislative Contingency- - 954 - - - - - Sick/Vacation Accrual51,379 52,920 54,508 56,143 57,828 59,562 61,349 63,190 Operating/Fleet Replacement17,066,856 16,950,280 19,612,698 20,143,723 23,381,961 25,288,101 25,195,317 25,577,793 Total Reserves17,167,721$ 17,056,686$ 19,714,346$ 20,246,052$ 23,485,975$ 25,393,849$ 25,302,852$ 25,687,169$ Ending Fund Balance $--$ -$ -$ -$ -$ -$ -$ Note: Minimum Fund Balance: 10% Value of Fleet = $4.4 millionFLEET OPERATIONS & REPLACEMENT 2019 FUND FINANCIAL City of Boulder's 2019 APPROVED BUDGET | Page 193HOME INVESTMENT PARTNERSHIP GRANT 2019 FUND FINANCIAL 20172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ Sources of FundsCurrent Year Federal Grant620,515$ 808,511$ 1,094,553$ 1,094,553$ 1,094,553$ 1,094,553$ 1,094,553$ 1,094,553$ Available Prior Years Grant Balances- 2,448,522- - - - - - Total Sources of Funds 620,515$ 3,257,033$ 1,094,553$ $ 1,094,553 1,094,553$ 1,094,553$ 1,094,553$ 1,094,553$ Uses of FundsOperatingProgram Management56,474$ 89,398$ 103,066$ 76,575$ 76,116$ 75,638$ 75,142$ 74,625$ Cost Allocation11,914 12,271 11,040 11,482 11,941 12,418 12,915 13,432 HOME Consortium to Other Communities16,812 379,636 513,947 513,947 513,947 513,947 513,947 513,947 Housing Activities535,315 327,205 466,500 492,549 492,549 492,549 492,549 492,549 Encumbrances, Carryovers & Adjustments- 2,448,522- - - - - - Total Uses of Funds 620,515$ 3,257,033$ $ 1,094,553 $ 1,094,553 1,094,553$ 1,094,553$ 1,094,553$ 1,094,553$ Ending Fund Balance-$ -$ $ - $ - -$ -$ -$ -$ Note: This fund may not have designated reserves as expenditures are funded only on a reimbursement basis by the Department of Housing and Urban Development. City of Boulder's 2019 APPROVED BUDGET | Page 194LIBRARY 2019 FUND FINANCIAL20172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance606,327$ 721,580$ 864,749$ 921,058$ 1,038,739$ 1,275,767$ 1,578,203$ 1,901,257$ Sources of FundsProperty Tax1,028,107$ 1,208,911$ 1,227,045$ 1,288,397$ 1,307,723$ 1,373,109$ 1,393,706$ 1,463,391$ Interest on Investment1,0316,0451,0511,0711,0921,1131,1351,157Grants, Gifts and Third-Party Revenues563,821 342,459 287,876 289,012 290,183 291,388 292,630 293,909 Total Sources of Funds 1,592,960$ 1,557,415$ 1,515,972$ 1,578,481$ 1,598,998$ 1,665,611$ 1,687,471$ 1,758,457$ Uses of FundsLibrary Materials1,234,713$ 971,787$ 1,071,787$ 1,071,787$ 1,071,787$ 1,071,787$ 1,071,787$ 1,071,787$ Service/Materials Enhancement92,025 100,000 100,000 100,000 - - - - Grant Directed Programming150,969 342,459 287,876 289,012 290,183 291,388 292,630 293,909 Total Uses of Funds 1,477,707$ 1,414,246$ 1,459,663$ 1,460,799$ 1,361,970$ 1,363,175$ 1,364,417$ 1,365,696$ Ending Fund Balance Before Reserves721,580$ 864,749$ 921,058$ 1,038,739$ 1,275,767$ 1,578,203$ 1,901,257$ 2,294,018$ ReservesOperating Reserve102,914$ 124,201$ 122,810$ 128,947$ 130,882$ 137,422$ 139,484$ 146,455$ PERA Legislative Contingency- - 33- - - - - Total Reserves102,914$ 124,201$ 122,843$ 128,947$ 130,882$ 137,422$ 139,484$ 146,455$ Ending Fund Balance After Reserves618,666$ 740,548$ 798,215$ 909,792$ 1,144,886$ 1,440,781$ 1,761,773$ 2,147,563$ Note: Operating reserve equal 10% of Library fund revenues excluding Gifts, Grants and Third-Party Revenues City of Boulder's 2019 APPROVED BUDGET | Page 195LOTTERY 2019 FUND FINANCIAL20172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance3,172,875$ 3,303,687$ 114,316$ 114,361$ 114,373$ 114,385$ 114,397$ 114,409$ Sources of FundsIntergovernmental Revenues1,063,244$ 999,137$ 999,137$ 999,137$ 999,137$ 999,137$ 999,137$ 999,137$ Interest Income34,467 7,975 7,975 7,975 7,975 7,975 7,975 7,975 Other Revenue23,000 - - - - - - - Total Sources of Funds 1,120,711$ 1,007,112$ 1,007,112$ 1,007,112$ 1,007,112$ $ 1,007,112 $ 1,007,112 $ 1,007,112 Uses of FundsCapitalCapital Projects - P & R788,035$ 836,988$ 428,000$ 428,000$ 428,000$ 428,000$ 428,000$ 428,000$ Tributary Greenways - Public Works- 1,331,353 151,067 151,100 151,100 151,100 151,100 151,100 Capital Projects - OSMP201,864 2,028,143 428,000 428,000 428,000 428,000 428,000 428,000 Total Capital Improvement Program 989,899$ 4,196,483$ 1,007,067$ 1,007,100$ 1,007,100$ $ 1,007,100 1,007,100$ 1,007,100$ Total Uses of Funds 989,899$ 4,196,483$ 1,007,067$ 1,007,100$ 1,007,100$ $ 1,007,100 $ 1,007,100 $ 1,007,100 Ending Fund Balance 3,303,687$ 114,316$ 114,361$ 114,373$ 114,385$ $ 114,397 $ 114,409 $ 114,421 City of Boulder's 2019 APPROVED BUDGET | Page 196OPEN SPACE 2019 FUND FINANCIAL20172018201920202021202220232024Actuals Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance42,674,844$ 42,525,062$ 16,934,625$ 17,765,189$ 14,844,764$ 12,985,864$ 11,929,003$ 11,981,143$ Sources of FundsNet Sales Tax Revenue30,494,053$ 29,886,359$ 25,987,983$ 21,203,841$ 21,486,816$ 21,818,255$ 22,155,799$ 22,499,564$ Anticipated FEMA Flood Reimbursement 1,963,141 1,531,329 1,500,000 -----Investment Income406,323 335,362 342,405 348,191 354,076 360,060 366,145 372,332 Lease and Miscellaneous Revenue1,275,567 1,063,899 1,095,816 1,128,690 1,162,551 1,197,428 1,233,351 1,270,351 Voice & Sight Tag Program Revenue121,288 127,000 127,000 127,000 127,000 127,000 127,000 127,000 General Fund Transfer1,209,590 1,138,820 990,123 -----Grants511,213 -- -----Total Sources of Funds 35,981,174$ 34,082,769$ 30,043,327$ 22,807,723$ 23,130,443$ 23,502,742$ 23,882,294$ 24,269,247$ Uses of FundsOffice of the Director1,775,410$ 2,019,237$ 1,635,727$ 1,433,193$ 1,447,525$ 1,462,000$ 1,376,620$ 1,490,387$ Central Services2,812,917 2,959,798 2,717,786 2,694,964 2,721,913 2,749,133 2,626,624 2,752,890 Community Connections & Partnerships 4,168,196 4,686,324 4,621,975 4,618,195 4,470,377 4,368,879 4,200,341 4,238,892 Resources & Stewardship4,195,052 4,438,798 4,320,622 4,236,900 4,279,269 4,210,062 4,252,163 4,294,684 Trails & Facilities4,564,736 4,703,173 5,502,141 5,507,162 4,847,234 4,895,706 4,944,663 4,994,110 Carryover/ATB Operating- 24,659,816 - -----Cost Allocation1,903,344 1,960,444 2,090,102 2,142,355 2,195,913 2,250,811 2,307,082 2,422,436 CIP- Capital Enhancement6,360,358 430,000 180,000 180,000 180,000 180,000 180,000 180,000 CIP- Capital Maintenance1,492,126 1,057,300 2,770,000 1,570,000 1,570,000 1,270,000 1,270,000 1,270,000 CIP- Capital Planning Studies98,028 100,000 130,000 130,000 130,000 130,000 130,000 130,000 CIP- Land Acquisition3,296,111 7,420,000 1,900,000 1,900,000 1,900,000 1,800,000 1,300,000 1,300,000 Transfer to BMPA1,002,209 767,597 663,022 663,022 593,655 593,655 593,655 -Debt Service - Bonds & Notes4,462,469 4,470,719 2,681,388 652,356 653,456 649,356 649,006 648,431 Total Uses of Funds 36,130,957$ 59,673,206$ 29,212,763$ 25,728,147$ 24,989,343$ 24,559,603$ 23,830,154$ 23,721,829$ Ending Fund Balance Before Reserves 42,525,062$ 16,934,625$ 17,765,189$ 14,844,764$ 12,985,864$ 11,929,003$ 11,981,143$ 12,528,561$ ReservesOSBT Contingency Reserve4,976,867$ 5,201,218$ 4,846,553$ 4,389,629$ 4,241,869$ 3,812,329$ 3,771,028$ 4,168,366$ OSMP Campus Vision3,000,000 3,000,000 4,000,000 4,200,000 4,200,000 4,200,000 4,200,000 4,500,000 PERA Legislative Contingency--10,816-----Pay Period 27 Reserve330,119 354,440 378,762 403,083 427,404 451,726 476,047 500,368 Sick/Vacation/Bonus Reserve490,000 490,000 490,000 490,000 490,000 490,000 490,000 490,000 Property and Casualty Reserve400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 FEMA De-obligation Reserve227,445 377,945 383,488 383,488 383,488 383,488 383,488 383,488 Total Reserves9,424,431$ 9,823,603$ 10,509,619$ 10,266,200$ 10,142,761$ 9,737,543$ 9,720,563$ 10,442,222$ Ending Fund Balance After Reserves 33,100,631$ 7,111,022$ 7,255,570$ 4,578,564$ 2,843,103$ 2,191,461$ 2,260,580$ 2,086,339$ City of Boulder's 2019 APPROVED BUDGET | Page 197PERMANENT PARK & RECREATION 2019 FUND FINANCIAL20172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance1,879,208$ 3,209,835$ 1,427,652$ 766,819$ 217,758$ 1,174,922$ 1,177,049$ 1,028,595$ Sources of FundsProperty Tax2,803,797$ 3,267,327$ 3,316,337$ 3,482,154$ 3,534,386$ 3,711,106$ 3,766,772$ 3,955,111$ Interest25,272 15,000 15,000 16,103 4,573 24,673 24,718 21,600 Other Revenues56,753 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Total Sources of Funds2,885,822$ 3,332,327$ 3,381,337$ 3,548,257$ 3,588,959$ 3,785,779$ 3,841,490$ 4,026,711$ Uses of FundsOperations and Construction Management892,850$ 957,629$ 988,364$ 789,738$ 821,328$ 854,181$ 888,348$ 923,882$ Capital Refurbishment Projects14,361 200,676 - - 200,000 200,000 200,000 200,000 Cost Allocation102,062 105,124 125,806 129,580 133,468 137,472 141,596 145,844 Excise Tax Collection6,700 6,901- - - - - - Capital Improvement Pogram539,222 3,253,709 2,928,000 3,178,000 1,477,000 2,592,000 2,760,000 2,354,000 Adjustment to Base- 590,471- - - - - - Total Uses of Funds1,555,195$ 5,114,510$ 4,042,170$ 4,097,318$ 2,631,795$ 3,783,652$ 3,989,944$ 3,623,726$ Ending Fund Balance Before Reserves 3,209,835$ 1,427,652$ 766,819$ 217,758$ 1,174,922$ 1,177,049$ 1,028,595$ 1431581.011ReservesPay Period 27 Reserve29,695$ 29,695$ 26,695$ 26,695$ 26,695$ 26,695$ 26,695$ 26,695$ PERA Legislative Contingency- -748 - - - - - Sick/Vacation/Bonus Reserve64,973 66,922 70,268 73,782 77,471 81,344 85,412 89,682 Total Reserves94,668$ 96,617$ 97,711$ 100,477$ 104,166$ 108,039$ 112,107$ 116,377$ Ending Fund Balance After Reserves3,115,167$ 1,331,035$ 669,108$ 117,281$ 1,070,756$ 1,069,009$ 916,489$ 1,315,204$ City of Boulder's 2019 APPROVED BUDGET | Page 198PLANNING & DEVELOPMENT SERVICES 2019 FUND FINANCIAL20172018201920202021202220232024Actuals Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance10,085,950$ 9,767,973$ 7,048,805$ 6,070,757$ 5,420,905$ 5,031,762$ 4,362,821$ 3,553,053$ Sources of FundsOne-time 2001 Transfers Sick/Vacation/Bonus 2001 TransfersGeneral Fund Transfer 2,387,048$ 2,419,902$ 2,210,018$ 2,276,319$ 2,344,608$ 2,414,946$ 2,487,395$ 2,562,017$ Restricted Funds' Transfers (Public Works)1,032,510 1,231,483 1,268,428 1,306,481 1,345,675 1,386,045 1,427,627 1,470,455 Restricted Funds' Transfers (Excise Tax Admin)26,800 27,604 28,431 29,284 30,163 31,067 31,999 32,959 Grants- 800 - - - - - - State Historic Tax Credit3,250 - - - - - - - Fees & Permits 8,999,676 8,402,552 8,507,983 8,650,692 8,796,557 8,795,661 8,946,590 9,100,918 Interest on Investments123,362 76,720 88,110 75,884 67,761 62,897 54,535 44,413 Total Sources of Funds12,572,646$ 12,159,061$ 12,102,970$ 12,338,659$ 12,584,764$ 12,690,617$ 12,948,146$ 13,210,763$ Uses of FundsAdmin, Financial & Communications Services 2,492,806$ 2,353,390$ 2,381,223$ 2,290,950$ 2,286,724$ 2,343,892$ 2,402,489$ 2,462,551$ Information Resources 1,784,232 1,803,408 2,197,709 2,263,641 2,067,057 2,118,733 2,171,702 2,225,994 Comprehensive Planning 816,934 832,130 936,263 964,351 905,435 928,071 951,273 975,055 Land Use Review1,588,009 1,554,149 1,757,533 1,647,519 1,688,707 1,730,925 1,774,198 1,818,553 Engineering Review1,313,879 1,485,582 1,488,201 1,440,147 1,476,151 1,513,054 1,550,881 1,589,653 Bldg Construction, Inspection & Enforcement 2,503,836 2,190,077 2,095,958 2,046,566 2,097,730 2,150,174 2,203,928 2,259,026 Urban Design205,713 594,620 - - - - - - Cost Allocation/Transfers2,185,214 2,250,770 2,224,130 2,335,337 2,452,103 2,574,708 2,703,444 2,838,616 Encumbrances, Carryovers & Adjustments- 1,814,103 - - - - - - Total Uses of Funds12,890,623$ 14,878,229$ 13,081,018$ 12,988,511$ 12,973,907$ 13,359,558$ 13,757,914$ 14,169,448$ Ending Fund Balance Before Reserves9,767,973$ 7,048,805$ 6,070,757$ 5,420,905$ 5,031,762$ 4,362,821$ 3,553,053$ 2,594,367$ ReservesOperating899,968$ 840,255$ 850,798$ 865,069$ 879,656$ 879,566$ 894,659$ 910,092$ State Historic Tax Credit Fund13,540 13,540 13,540 13,540 13,540 13,540 13,540 13,540 PERA Legislative Contingency- - 9,015 - - - - - Pay Period 27275,393 285,311 295,229 305,147 315,065 324,983 334,901 344,819 Sick/Vacation Accrual557,265 579,556 602,738 626,848 651,922 677,998 705,118 733,323 Total Reserves1,746,166$ 1,718,662$ 1,771,320$ 1,810,604$ 1,860,182$ 1,896,087$ 1,948,218$ 2,001,774$ Ending Fund Balance After Reserves8,021,807$ 5,330,143$ 4,299,437$ 3,610,302$ 3,171,579$ 2,466,733$ 1,604,835$ 592,593$ City of Boulder's 2019 APPROVED BUDGET | Page 199PROPERTY & CASUALTY INSURANCE 2019 FUND FINANCIAL2017201820192020 2021 202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance5,105,068$ 5,229,760$ 4,819,796$ 4,430,202$ 4,074,888$ 3,713,079$ 3,344,760$ 3,016,995$ Sources of Funds0.060.05 0.050.05 0.050.05Charges to Departments1,863,100$ 1,993,517$ 2,113,128$ 2,218,784$ 2,285,348$ 2,353,908$ 2,471,604$ 2,595,184$ Interest on Investments 59,960 31,401 32,775 30,125 27,709 25,249 22,744 20,516 Miscellaneous Revenue11,916 - - ---- - Total Sources of Funds1,934,976$ 2,024,918$ 2,145,903$ 2,248,910$ 2,313,057$ 2,379,157$ 2,494,348$ 2,615,700$ Uses of FundsInsurance Premiums:Airport3,664$ 4,623$ 4,762$ 4,905$ 5,052$ 5,203$ 5,359$ 5,056$ Liability278,754 340,150 350,355 360,865 371,691 382,842 394,327 372,016 Crime32,495 85,917 88,495 91,149 93,884 96,700 99,601 93,966 Boiler39,408 40,077 41,279 42,518 43,793 45,107 46,460 43,831 Property490,992 524,446 540,179 556,385 573,076 590,269 607,977 573,577 Flood239,227 387,440 399,063 411,035 423,366 436,067 449,149 423,736 AJG Broker Fee-- - ---- - Actuarial Valuation Expense and Consulting75,230 17,323 17,669 18,023 18,383 18,751 19,126 18,391 Claims Administration and Payment249,646 572,701 614,155 626,438 638,967 651,746 664,781 - City Attorney's Office - Internal Legal Consult127,292 131,287 138,385 142,537 146,813 151,217 155,754 - External Legal Consultation49,726 100,000 102,000 104,040 106,121 108,243 110,408 106,162 Program Administration223,852 230,918 239,155 246,330 253,720 261,331 269,171 253,941 Cost Allocation-- - ---- - Total Uses of Funds1,810,285$ 2,434,882$ 2,535,497$ 2,604,224$ 2,674,865$ 2,747,477$ 2,822,114$ 1,890,677$ Ending Fund Balance Before Reserves 5,229,760$ 4,819,796$ 4,430,202$ 4,074,888$ 3,713,079$ 3,344,760$ 3,016,995$ 3,742,018$ ReservesYear-end Estimated Liabilities765,569$ 853,318$ 927,144$ 989,428$ 1,054,319$ 1,085,949$ 1,118,527$ 1,152,083$ City Reserve Policy (@ 80% risk margin)346,037 385,700 419,069 447,221 476,552 490,849 505,574 520,741 PERA Legislative Contingency-- 310 ---- - Pay Period 27 Reserve11,762 11,762 11,762 11,762 11,762 11,762 11,762 14,762 Total Reserves 1,123,368$ 1,250,780$ 1,358,285$ 1,448,411$ 1,542,633$ 1,588,559$ 1,635,863$ 1,687,586$ Ending Fund Balance After Reserves 4,106,392$ 3,569,016$ 3,071,916$ 2,626,476$ 2,170,446$ 1,756,201$ 1,381,132$ 2,054,431$ City of Boulder's 2019 APPROVED BUDGET | Page 20020172018201920202021202220232024Actuals Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance2,073,089$ 2,101,651$ 1,901,774$ 1,471,729$ 1,432,053$ 1,488,209$ 1,648,138$ 1,920,273$ Sources of FundsGolf Revenue1,334,060$ 1,387,000$ 1,390,000$ 1,431,700$ 1,474,651$ 1,518,891$ 1,564,457$ 1,611,391$ Reservoir Revenue996,116 1,148,000 1,063,000 1,094,890 1,127,737 1,161,569 1,196,416 1,232,308 Recreation Centers2,693,565 2,840,202 2,836,000 2,980,636 3,129,668 3,286,151 3,450,459 3,622,982 Recreation Programs1,484,945 1,827,636 1,611,501 1,659,846 1,709,641 1,760,931 1,813,759 1,868,171 Aquatics651,575 739,960 693,500 728,175 764,584 802,813 842,954 885,101 Sports1,085,392 1,363,200 1,157,000 1,500,000 1,545,000 1,591,350 1,639,091 1,688,263 Access and Inclusion241,122 173,616 141,000 145,230 149,587 154,075 158,697 163,458 Misc. Recreation Revenue(51,881) 12,241 15,000 15,000 15,000 15,000 15,000 15,000 Transfers - General Fund 1,508,229 1,538,366 1,292,210 1,356,821 1,424,662 1,495,895 1,570,689 1,649,224 Transfers - Health and Wellness from GF95,000 115,000 115,000 115,000 115,000 115,000 115,000 115,000 Adjustments to Base (ATB)-45,115 ------Transfers - Transportation Fund13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 Total Sources of Funds10,051,124$ 11,203,336$ 10,327,211$ 11,040,298$ 11,468,529$ 11,914,673$ 12,379,521$ 12,863,898$ Uses of FundsRecreation Administration923,717$ 1,196,415$ 1,033,282$ 1,064,280$ 1,096,209$ 1,129,095$ 1,162,968$ 1,197,857$ Golf1,233,072 1,389,769 1,333,969 1,373,988 1,415,208 1,457,664 1,501,394 1,546,436 Reservoir866,418 1,124,547 1,042,204 1,073,470 1,105,674 1,138,844 1,173,010 1,208,200 Recreation Centers/Facilities2,529,187 2,710,283 2,658,227 2,737,974 2,820,113 2,904,716 2,991,858 3,081,614 Recreation Programs1,540,555 1,676,441 1,648,953 1,698,422 1,749,374 1,801,855 1,855,911 1,911,588 Aquatics1,328,481 1,535,063 1,408,879 1,451,145 1,494,680 1,539,520 1,585,706 1,633,277 Sports658,100 776,375 619,669 638,259 657,407 677,129 697,443 718,366 Access and Inclusion943,034 994,319 1,012,073 1,042,435 1,073,708 1,105,919 1,139,097 1,173,270 Adjustments to Base (ATB)-45,115 ------ Total Uses of Funds10,022,566$ 11,403,212$ 10,757,256$ 11,079,974$ 11,412,373$ 11,754,744$ 12,107,386$ 12,470,608$ Ending Fund Balance Before Reserves2,101,647$ 1,901,774$ 1,471,729$ 1,432,053$ 1,488,209$ 1,648,138$ 1,920,273$ 2,313,563$ ReservesPERA Legislative Contingency-$ -$ 4,368$ -$ -$ -$ -$ -$ Pay Period 27 Reserve265,560 285,048 304,535 324,023 343,510 362,998 382,485 401,973 Operating Reserve 831,873 1,140,321 1,075,726 1,107,997 1,141,237 1,175,474 1,210,739 1,247,061 Total Reserves1,097,433$ 1,425,369$ 1,384,629$ 1,432,020$ 1,484,747$ 1,538,472$ 1,593,224$ 1,649,034$ Ending Fund Balance After Reserves 1,004,214$ 476,405$ 87,101$ 33$ 3,462$ 109,666$ 327,049$ 664,529$ RECREATION ACTIVITY 2019 FUND FINANCIAL City of Boulder's 2019 APPROVED BUDGET | Page 201 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 202STORMWATER/FLOOD MANAGEMENT UTILITY 2019 FUND FINANCIAL20172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance39,285,642$ 33,142,719$ 13,921,162$ 17,758,628$ 17,829,541$ 13,527,680$ 14,085,428$ 12,740,143$ Sources of FundsOperating8.0%7.0%5.0%5.0%5.0%5.0%5.0%5.0%Service Charge Fees10,801,045$ 10,818,587$ 11,599,040$ 12,203,350$ 12,839,145$ 13,508,064$ 14,211,834$ 14,952,271$ Projected Rate Increases757,301 579,952 610,168 641,957 675,403 710,592 747,614 Plant Investment Fees913,861 350,000 200,000 200,000 100,000 100,000 100,000 100,000 Urban Drainage District Funds985,403 947,940 1,000,000 400,000 400,000 400,000 400,000 400,000 State and Federal Grants2,817,368 - - - - - - - Interest on Investments430,444 220,922 208,817 266,379 267,443 202,915 211,281 191,102 Intergovernmental Transfers (KICP Program)58,325 152,982 157,571 162,298 167,167 172,182 177,348 182,668 Rent and other miscellaneous revenue28,974 9,0009,0009,0009,0009,0009,0009,000Projected Bonds- - - 30,741,000 - - 24,594,738 - Total Sources of Funds 16,035,419$ 13,256,732$ 13,754,381$ 44,592,195$ 14,424,712$ 15,067,565$ 40,414,793$ 16,582,655$ Uses of FundsOperatingAdministration578,815$ 571,909$ 653,093$ 672,686$ 692,866$ 713,652$ 735,062$ 757,114$ Planning and Project Management1,236,834 1,284,220 1,320,870 1,360,496 1,401,311 1,443,350 1,486,651 1,531,250 Stormwater Contract Management91,389 96,775 96,775 99,678 102,669 105,749 108,921 112,189 Stormwater Quality and Education776,082 991,243 1,000,137 1,030,141 1,061,045 1,092,877 1,125,663 1,159,433 System Maintenance1,657,408 1,520,902 1,711,151 1,762,486 1,815,360 1,869,821 1,925,916 1,983,693 TOTAL OPERATING USES OF FUNDS 4,340,528$ 4,465,049$ 4,782,026$ 4,925,487$ 5,073,251$ 5,225,449$ 5,382,212$ 5,543,679$ DebtRefunding of the Goose Creek 1998 Revenue Bond 386,138$ 381,100$ -$ -$ -$ -$ -$ -$ Projected Bond - South Boulder Creek 2020- - - 2,920,395 2,920,395 2,920,395 2,920,395 2,920,395 Wonderland Creek 2015 Revenue Bond1,590,875 1,589,588 1,591,088 1,591,688 1,591,388 1,590,188 1,588,088 1,590,088 Projected Bond - Goose Creek 2023- - - - - - 2,312,750 2,312,750 TOTAL DEBT SERVICE 1,977,013$ 1,970,688$ 1,591,088$ 4,512,083$ 4,511,783$ 4,510,583$ 6,821,233$ 6,823,233$ TransfersCost Allocation 339,247$ 349,424$ 441,284$ 485,412$ 533,954$ 587,349$ 616,716$ 647,552$ Planning & Development Services161,235 185,560 191,127 196,861 202,767 208,850 215,115 221,569 Transportation - Admin Support 8,1498,1498,1498,1498,1498,1498,1498,149FAM - Municipal Services Center Improvements40,000 - - - - - - - TOTAL TRANSFERS OUT548,631$ 543,133$ 640,560$ 690,422$ 744,869$ 804,348$ 839,981$ 877,270$ City of Boulder's 2019 APPROVED BUDGET | Page 203STORMWATER/FLOOD MANAGEMENT UTILITY 2019 FUND FINANCIAL20172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedCONTINUEDCapital15,312,170$ 7,056,155$ 2,903,241$ 3,652,290$ 8,396,670$ 3,969,437$ 4,121,915$ 4,289,691$ Projected Bond - Goose Creek - - - - - - 24,344,738 - Projected Bond - South Boulder Creek- -- 30,416,000 - ---Projected Bond Issuance Costs- - - 325,000 - - 250,000 - Encumbrances, Carryover and Adjustments to Base- 18,443,265- - - -- - Total Uses of Funds 22,178,342$ 32,478,289$ 9,916,915$ 44,521,282$ 18,726,574$ 14,509,817$ 41,760,079$ 17,533,873$ Ending Fund Balance Before Reserves 33,142,719$ 13,921,162$ 17,758,628$ 17,829,541$ 13,527,680$ 14,085,428$ 12,740,143$ 11,788,925$ ReservesBond Reserves2,312,552$ 1,987,568$ 1,987,568$ 4,907,963$ 4,907,963$ 4,907,963$ 7,220,713$ 7,220,713$ Post Flood Property Acquisition1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 FEMA Deobligation Reserve41,750 41,750 41,750 41,750 41,750 41,750 41,750 41,750 PERA Legislative Contingency-- 2,672- - - - - Sick/Vacation/Bonus Reserve125,157 128,912 132,779 136,763 140,866 145,092 149,444 153,928 Pay Period 27 Reserve78,603 81,384 84,165 86,946 89,727 92,508 95,289 98,070 Operating Reserve1,222,290 1,252,045 1,355,647 1,403,977 1,454,530 1,507,449 1,555,548 1,605,237 Capital Reserve 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 Total Reserves 5,030,352$ 4,741,660$ 4,854,581$ 7,827,399$ 7,884,836$ 7,944,762$ 10,312,745$ 10,369,698$ Ending Fund Balance After Reserves 28,112,367$ 9,179,503$ 12,904,047$ 10,002,142$ 5,642,844$ 6,140,667$ 2,427,398$ 1,419,227$ City of Boulder's 2019 APPROVED BUDGET | Page 204(revised 8/8/18)20172018201920202021 2022 2023 2024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance-$ 1,719,338$ -$ -$ -$ -$ -$ -$ Sources of FundsSugar Sweetened Beverage Tax2,635,853$ 3,800,000$ 3,800,000$ 3,800,000$ 3,800,000$ 3,800,000$ 3,800,000$ 3,800,000$ Total Sources of Funds $ 2,635,853 $ 3,800,000 3,800,000$ 3,800,000$ 3,800,000$ 3,800,000$ 3,800,000$ 3,800,000$ Uses of FundsFinance Oversight30$ 52,464$ 43,733$ 45,045$ 46,396$ 47,788$ 49,222$ 50,699$ Human Services Oversight- 270,750 250,399 257,911 265,648 273,618 281,826 290,281 Community Funding and Grants916,485 5,196,124 3,487,089 3,477,889 3,468,418 3,458,666 3,448,625 3,438,287 Cost Allocation- - 18,779 19,155 19,538 19,928 20,327 20,734 Total Uses of Funds 916,515$ 5,519,338$ 3,800,000$ 3,800,000$ 3,800,000$ 3,800,000$ 3,800,000$ 3,800,000$ Ending Fund Balance After Reserves 1,719,338$ -$ -$ -$ -$ -$ -$ -$ Note: 2019 revenue projections are pending revision based on outcome of 2019 ballot measure.SUGAR SWEETENED BEVERAGE DISTRIBUTION TAX 2019 FUND FINANCIAL City of Boulder's 2019 APPROVED BUDGET | Page 20520172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance1,687,442$ 2,027,664$ 2,205,544$ 2,275,374$ 2,284,365$ 1,817,159$ 1,803,261$ 1,777,422$ Sources of FundsTelecom Phone System User Charges632,467$ 605,668$ 461,085$ 470,307$ 479,713$ 489,307$ 499,093$ 509,075$ Telecommunications Planning & Deployment- 25,000 - - - - - - Leased Fiber Maint Payments - Outside Entity- 6,000 - -- -- -BRAN Maintenance77,250 77,250 77,250 77,250 77,250 77,250 77,250 77,250 Interest28,169 12,622 44,971 24,324 24,420 19,425 19,277 19,001 Total Sources of Funds $ 737,886 726,540$ 583,306$ 571,880$ 581,383$ 585,983$ 595,620$ 605,326$ Uses of FundsOperating Expenses166,306$ 169,375$ 169,375$ 229,156$ 236,863$ 244,956$ 253,454$ 160,792$ City Telephone Personnel Expense119,635 122,683 114,480 126,363 130,154 134,059 138,081 142,223 Phone System Hardware/software/consulting76,171 6,419 6,419 13,437 61,065 14,973 17,599 622,810 Phone Device Hardware/ Software- 119,010 119,010 88,393 513,552 97,454 102,326 102,326 Cell Phone Clearing Account(55,138) - - - - - - - Telecommunications Fiber Locations & Repair30,765 25,000 - - - - - - BRAN Maintenance (Locate & Repair Services)31,844 77,250 77,250 77,250 77,250 77,250 77,250 77,250 Cost Allocation28,081 28,923 26,942 28,289 29,704 31,189 32,748 34,386 Total Uses of Funds $ 397,664 548,660$ 513,477$ 562,889$ 1,048,589$ 599,881$ 621,458$ 1,139,788$ Ending Fund Balance Before Reserves $ 2,027,664 2,205,544$ 2,275,374$ 2,284,365$ 1,817,159$ 1,803,261$ 1,777,422$ 1,242,960$ ReservesOperating2,023,592$ 2,201,172$ 2,270,702$ 2,279,393$ 1,811,888$ 1,797,690$ 1,771,551$ 1,236,789$ Pay Period 274,072 4,372 4,672 4,972 5,271 5,571 5,871 6,171 Total Reserves2,027,664$ 2,205,544$ 2,275,374$ 2,284,365$ 1,817,159$ 1,803,261$ 1,777,422$ 1,242,960$ Ending Fund Balance After Reserves $ --$ -$ -$ -$ -$ -$ -$ TELECOMMUNICATIONS 2019 FUND FINANCIAL City of Boulder's 2019 APPROVED BUDGET | Page 20620172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance14,435$ 19,001$ 18,512$ 18,121$ 17,532$ 16,741$ 15,736$ 14,511$ Sources of FundsProperty Tax10,164$ 10,664$ 10,984$ 11,313$ 11,653$ 12,002$ 12,362$ 12,733$ Specific Ownership Tax645472645645645645645645City of Boulder - ECO Pass Subsidy4,777 4,944 4,944 4,944 4,944 4,944 4,944 4,944 Interest on Investments159228300292282270253234 Total Sources of Funds15,745$ 16,308$ 16,874$ 17,195$ 17,525$ 17,862$ 18,207$ 18,558$ Uses of FundsRTD ECO Pass Cost10,870$ 16,479$ 16,973$ 17,483$ 18,007$ 18,547$ 19,104$ 19,677$ Annual Administration Cost309318292301310319329335 Total Uses of Funds11,179$ 16,797$ 17,265$ 17,783$ 18,317$ 18,866$ 19,432$ 20,012$ Ending Fund Balance 19,001$ 18,512$ 18,121$ 17,532$ 16,741$ 15,736$ 14,511$ 13,057$ TRANSIT PASS GENERAL IMPROVEMENT DISTRICT 2019 FUND FINANCIAL City of Boulder's 2019 APPROVED BUDGET | Page 207 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 20820172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance18,644,307$ 18,694,098$ 6,855,890$ 4,730,818$ 4,007,838$ 4,009,763$ 3,615,796$ 3,479,923$ Sources of FundsSales Tax25,760,442$ 24,666,466$ 25,148,284$ 25,485,125$ 25,827,436$ 26,228,374$ 26,636,697$ 27,052,545$ Highway User's Tax2,553,028 2,540,346 3,206,711 3,364,029 3,206,711 3,206,711 3,206,711 3,206,711City-Auto Registrations295,925 274,515 280,500 280,508 283,313 286,146 289,007 291,897 County Road & Bridge287,544 253,906 256,960 261,852 267,089 272,431 277,880 283,438 St. Traffic Control & Hwy Maint. & Landscape692,088363,327 389,508 389,508 389,508 389,508 389,508 389,508 Reimbursements122,300 300,000 150,000 150,000 150,000 150,000 150,000 150,000 External Funding5,877,290 3,491,700 8,152,000 67,100 1,500,000 1,500,000 2,000,000 1,000,000 Interest on Investments141,415 218,534 93,458 55,303 46,852 46,874 42,269 38,279 Assessment Revenues23,811 42,422 20,000 20,000 20,000 20,000 20,000 20,000 Lease Revenue - BTV75,000 160,000 75,000 75,000 75,000 75,000 75,000 75,000 Other Miscellaneous253,619 240,826 225,000 225,000 225,000 225,000 225,000 225,000 Transfers from Other Funds40,749 40,749 40,750 40,750 40,750 40,750 40,750 40,750 Estimated Revenue from ATB's & Carryover- 4,892,892 - - - -- -HOP Reimbursement (RTD)1,525,619 1,374,958 1,416,207 1,458,693 1,502,454 1,547,528 1,593,954 1,641,772 Total Sources of Funds 37,648,828$ 38,860,641$ 39,454,377$ 31,872,868$ 33,534,112$ 33,988,321$ 34,946,775$ 34,414,900$ Uses of FundsOperating1.030.0280.0280.0280.0280.028Transportation Planning & Operations10,176,438$ 11,309,330$ 10,386,315$ 10,697,904$ 11,018,842$ 11,349,407$ 11,689,889$ 12,040,586$ Project Management2,037,054 920,165 811,552 835,899 860,976 886,805 913,409 940,811 Transportation Maintenance5,419,013 5,184,392 5,299,493 5,458,478 5,622,232 5,790,899 5,964,626 6,143,565 Transportation Administration1,187,067 1,582,448 1,478,500 1,522,855 1,568,541 1,615,597 1,664,065 1,713,987 Other Programs147,838 173,126 535,992 536,000 536,000 536,000 536,000 536,000 Subtotal Operating Uses of Funds 18,967,410$ 19,169,461$ 18,511,852$ 19,051,136$ 19,606,590$ 20,178,708$ 20,767,989$ 21,374,948$ Transfers0.040.050.050.050.05Cost Allocation1,486,447$ 1,531,040$ 1,680,476$ 1,747,695$ 1,835,080$ 1,926,834$ 2,023,175$ 2,124,334$ Forest Glen GID4,777 4,777 4,944 5,092 5,245 5,4025,5655,731Parks & Recreation28,000 28,000 28,000 28,000 28,000 28,000 28,000 28,000 Housing & Human Services13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 General Fund - FAM160,000 - - - - ---Planning & Development Services Fund337,540 431,666 444,616 457,954 471,693 485,844 500,419 515,432 Subtotal Transfers to Other Funds 2,029,764$ 2,008,483$ 2,171,036$ 2,251,742$ 2,353,018$ 2,459,080$ 2,570,159$ 2,686,497$ TRANSPORTATION 2019 FUND FINANCIAL City of Boulder's 2019 APPROVED BUDGET | Page 20920172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedTRANSPORTATION 2019 FUND FINANCIALCONTINUEDCapital Improvements Program16,601,863$ 13,080,140$ 20,896,562$ 11,292,970$ 11,572,580$ 11,744,500$ 11,744,500$ 11,744,500$ Encumbrances, Carryovers & Adjustments- 16,440,765 - - - - - - Total Uses of Funds 37,599,037$ 50,698,849$ 41,579,450$ 32,595,848$ 33,532,188$ 34,382,288$ 35,082,648$ 35,805,946$ Ending Fund Balance Before Reserves 18,694,098$ 6,855,890$ 4,730,818$ 4,007,838$ 4,009,763$ 3,615,796$ 3,479,923$ 2,088,877$ ReservesSick & Vacation Liability Reserve361,471$ 403,875$ 403,875$ 403,875$ 403,875$ 403,875$ 403,875$ 403,875$ Operating Reserve1,049,859 1,058,897 1,034,144 1,065,144 1,097,980 1,131,889 1,166,907 1,203,072 Pay Period 27 Reserve284,239 282,241 284,756 285,014 285,272 285,530 285,788 286,046 FEMA Reserve59,541 65,242 65,242 65,242 65,242 65,242 65,242 65,242 PERA Legislative Contingency- - 6,765 - - - - - Total Reserves 1,755,110$ 1,810,255$ 1,794,782$ 1,819,275$ 1,852,369$ 1,886,536$ 1,921,812$ 1,958,235$ Ending Fund Balance After Reserves 16,938,988$ 5,045,635$ 2,936,035$ 2,188,563$ 2,157,393$ 1,729,260$ 1,558,111$ 130,642$ City of Boulder's 2019 APPROVED BUDGET | Page 210TRANSPORTATION DEVELOPMENT 2019 FUND FINANCIAL20172018201920202021202220232024ActualsRevised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance5,098,967$ 5,761,561$ 1,623,279$ 1,888,531$ 2,055,530$ 2,322,618$ 2,291,321$ 2,656,748$ Sources of Funds2.3Transportation Excise Tax1,523,047$ 918,226$ 930,400$ 930,400$ 930,400$ 930,400$ 930,400$ 930,400$ Transportation Impact Fee232 121,640 52,029 52,311 52,594 52,879 53,167 53,455 Interest Income54,632 30,607 26,141 30,405 33,094 37,394 36,890 39,851 Reimbursements219,107 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Total Sources of Funds 1,797,018$ 1,170,473$ 1,108,570$ 1,113,116$ 1,116,088$ 1,120,674$ 1,120,457$ 1,123,706$ 0 0 0 Uses of FundsOperating Expenditures69,962$ 179,702$ 75,625$ 77,894$ 80,231$ 82,637$ 85,117$ 87,670$ Cost Allocation3,948 4,066 9,388 9,670 9,960 10,259 10,566 10,883 Excise Tax Administration6,700 6,901 8,305 8,554 8,810 9,075 9,347 9,627 Capital Improvement Program1,028,078 2,301,000 750,000 850,000 750,000 1,050,000 650,000 650,000 Transfer to Boulder Junction25,736 - - - - - - - Appropriations from ATBs & Carryover- 2,817,086 - - - - - - Total Uses of Funds 1,134,424$ 5,308,755$ 843,318$ 946,117$ 849,000$ 1,151,971$ 755,030$ 758,180$ Ending Fund Balance Before Reserves 5,761,561$ 1,623,279$ 1,888,531$ 2,055,530$ 2,322,618$ 2,291,321$ 2,656,748$ 3,022,274$ ReservesDesignated Reserve25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ No. Boulder Undergrounding112,860 112,860 112,860 112,860 112,860 112,860 112,860 112,860 PERA Legislative Contingency- - 23 - - - - - Pay Period 27 Reserve8,726 8,726 8,761 8,796 8,831 8,866 8,902 8,938 Total Reserves146,586$ 146,586$ 146,644$ 146,656$ 146,691$ 146,726$ 146,762$ 146,798$ Ending Fund Balance After Reserves 5,614,975$ 1,476,693$ 1,741,888$ 1,908,874$ 2,175,927$ 2,144,594$ 2,509,986$ 2,875,476$ City of Boulder's 2019 APPROVED BUDGET | Page 211UNIVERSITY HILL COMMERCIAL DISTRICT 2019 FUND FINANCIAL20172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance872,062$ 922,790$ 900,101$ 866,574$ 836,325$ 791,422$ 729,075$ 660,550$ Sources of FundsProperty Tax35,123$ 44,000$ 45,320$ 46,680$ 48,080$ 49,522$ 51,008$ 52,538$ Ownership Tax2,264 1,400 1,400 1,400 1,400 1,400 1,400 1,400 14th Street Lot-Meters93,794 79,000 76,630 92,000 92,000 92,000 92,000 92,000 14 Street - Permits630 3,000 2,970 2,970 3,089 3,089 3,212 3,341 Pleasant Lot-Meters27,927 22,000 21,340 26,000 26,000 26,000 26,000 26,000 Pleasant Lot-Permits53,818 47,000 47,470 47,470 49,369 49,369 51,344 53,397 Parking Products-Meterhoods/Tokens13,725 8,500 8,500 8,500 8,500 8,500 8,500 8,500 Interest and Miscellaneous7,350 9,228 9,000 12,999 12,545 11,871 10,936 9,908 Transfer in - On-Street Meters425,000 425,000 350,000 350,000 350,000 350,000 350,000 350,000 Total Sources of Funds 659,631$ 639,128$ 562,630$ 588,019$ 590,983$ 591,751$ 594,400$ 597,084$ Uses of FundsParking Operations Personnel180,207$ 183,000$ 178,619$ 185,764$ 193,195$ 200,923$ 208,960$ 217,318$ Parking Operations Non-Personnel185,791 146,913 144,662 147,555 150,506 153,516 156,587 159,719 Capital Major Maintenance/Improvements1,675 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Capital Replacement Reserve9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 Community Vitality/Admin Personnel145,982 151,367 111,410 115,866 120,501 125,321 130,334 135,547 Community Vitality/Admin Non Personnel21,844 64,406 79,520 81,110 82,733 84,387 86,075 87,797 Marketing/Economic Vitality9,725 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Special Studies and Consultants7,179 --10,000 10,000 10,000 --TDM Program-675 4,934 -----Cost Allocation47,500 48,925 48,012 48,972 49,951 50,950 51,969 53,008 Encumbrances, Carryovers & Adjustments-35,605 ------2018 Budget Requests-1,925 ------Total Uses of Funds 608,903$ 661,816$ 596,157$ 618,268$ 635,886$ 654,098$ 662,925$ 682,388$ Ending Fund Balance Before Reserves 922,790$ 900,101$ 866,574$ 836,325$ 791,422$ 729,075$ 660,550$ 575,246$ ReservesOperating176,255$ 158,384$ 149,039$ 154,567$ 158,972$ 163,524$ 165,731$ 170,597$ PERA Legislative Contingency--215 215 215 215 215 215 Pay Period 27 14,387 12,456 12,526 12,902 13,289 13,687 14,098 14,521 Sick/Vacation Accrual9,573 11,896 9,573 9,573 9,573 9,573 9,573 9,573 Total Reserves 200,215$ 182,736$ 171,353$ 177,257$ 182,048$ 187,000$ 189,617$ 194,906$ Ending Fund Balance After Reserves 722,575$ 717,365$ 695,436$ 659,283$ 609,589$ 542,290$ 471,147$ 380,554$ City of Boulder's 2019 APPROVED BUDGET | Page 212WASTEWATER UTILITY 2019 FUND FINANCIAL20172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance24,191,719$ 23,945,036$ 7,494,096$ 8,050,440$ 7,176,483$ 7,229,951$ 9,644,322$ 8,971,207$ Sources of FundsSewer Charges to General Customers19,019,241$ 20,266,497$ 21,067,023$ 21,899,171$ 22,764,188$ 23,663,373$ 24,598,076$ 25,569,700$ Projected Rate Increase - 1,013,325 1,053,351 1,094,959 1,138,209 1,183,169 1,229,904 1,278,485 Surcharge/ Pretreatment Fees185,453 142,353 142,353 142,353 142,353 142,353 142,353 142,353 Plant Investment Fees801,485 750,000 750,000 500,000 500,000 250,000 250,000 250,000 Connection Charges7,617 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Special Assessments- 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Federal & State Grants587,086 -- - - - - - Interest on Investments198,842 192,788 224,823 241,513 215,294 216,899 289,330 269,136 Rent and other miscellaneous revenue29,814 1,000 1,000 1,000 1,000 1,000 1,000 1,000 Sale of fuel- - 175,000 350,000 350,000 350,000 350,000 350,000 Bond Proceeds- 13,681,920 4,200,000 - - 34,729,485 - - Total Sources of Funds 20,829,540$ 36,082,882$ 27,648,550$ 24,263,995$ 25,146,045$ 60,571,279$ 26,895,663$ 27,895,675$ Uses of FundsOperatingAdministration872,387$ 971,569$ 1,035,185$ 1,066,241$ 1,098,228$ 1,131,175$ 1,165,110$ 1,200,063$ Planning and Project Management297,835 394,740 421,895 434,552 447,588 461,016 474,847 489,092 Wastewater Quality & Environmental Svcs- 1,283,939 1,238,833 1,275,998 1,314,278 1,353,706 1,394,317 1,436,147 System Maintenance1,916,927 1,881,206 1,741,544 1,793,790 1,847,604 1,903,032 1,960,123 2,018,927 Wastewater Treatment6,546,867 4,994,286 5,090,201 5,242,907 5,400,194 5,562,200 5,729,066 5,900,938 TOTAL OPERATING USES OF FUNDS 9,634,016$ 9,525,740$ 9,527,658$ 9,813,488$ 10,107,892$ 10,411,129$ 10,723,463$ 11,045,167$ Debt2012 Refunding of the WWTP 2005 Revenue Bond 3,177,699$ 3,162,250$ 3,154,750$ 3,142,250$ 3,124,750$ 3,127,250$ 3,128,500$ 3,128,500$ WWTP UV, Digester, Headworks Imp 2010 Rev Bond670,938 673,838 675,188 671,088 671,688 671,838 671,538 669,438 Sanitary Sewer Rehabilitation Bond 2015675,065 677,731 679,531 676,131 677,631 678,931 680,581 676,781 Foothills Baseline Sewer Bond 2018- - 240,945 241,295 240,880 241,268 241,063 241,190 Sanitary Sewer Rehabilitation Bond 2019- -1,140,794 1,140,794 1,140,794 1,140,794 1,140,794 1,140,794 WWTP Nutrient Compliance and Trunk Sewer Bond 2022- - - - - 2,930,756 2,930,756 2,930,756 TOTAL DEBT SERVICE 4,523,702$ 4,513,819$ 5,891,208$ 5,871,558$ 5,855,743$ 8,790,836$ 8,793,231$ 8,787,459$ -TransfersCost Allocation923,144$ 950,838$ 1,029,260$ 1,132,186$ 1,245,405$ 1,369,946$ 1,506,941$ 1,582,288$ Planning & Development Services265,746 305,838 315,013 324,463 334,197 344,223 354,550 365,187 Transportation - Admin Support 16,300 16,300 16,300 16,789 17,293 17,811 18,346 18,896 FAM - Municipal Services Center Improvements40,000 - - - - - - - TOTAL TRANSFERS OUT1,245,190$ 1,272,976$ 1,360,573$ 1,473,438$ 1,596,895$ 1,731,980$ 1,879,837$ 1,966,371$ City of Boulder's 2019 APPROVED BUDGET | Page 213WASTEWATER UTILITY 2019 FUND FINANCIAL20172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedCONTINUEDCapital Improvement Program3,247,715$ 4,577,297$ 6,112,767$ 7,979,469$ 7,532,047$ 2,493,476$ 6,172,247$ 9,180,809$ Projected Bond-Cogeneration- - 4,000,000 - - - - - Sanitary Sewer Rehabilitation Bond 20152,425,600 - - - - - - - Projected Bond-Sanitary Sewer Rehab- 13,556,920 - - - - - - WWTF Permit Impr. and Sanitary Sewer Bond 2022- - - - - 34,479,485 - - Bond Issuance Costs- 125,000 200,000 - - 250,000 - - Carryover, Encumbrances and Adjustments to Base- 18,962,071 - - - - - - Total Uses of Funds 21,076,223$ 52,533,822$ 27,092,206$ 25,137,953$ 25,092,577$ 58,156,907$ 27,568,778$ 30,979,806$ Ending Fund Balance Before Reserves 23,945,036$ 7,494,096$ 8,050,440$ 7,176,483$ 7,229,951$ 9,644,322$ 8,971,207$ 5,887,076$ ReservesBond Reserves670,139$ 670,139$ 670,139$ 670,139$ 670,139$ 670,139$ 670,139$ 670,139$ FEMA Deobligation Reserve36,445 36,445 36,445 36,445 36,445 36,445 36,445 36,445 Sick/Vacation/Bonus Reserve287,256 295,873 304,750 313,892 323,309 333,008 342,998 353,288 PERA Legislative Contingency- - 4,859 - - - - - Pay Period 27 Reserve226,024 226,024 226,024 226,024 226,024 226,024 226,024 226,024 Operating Reserve 2,719,802 2,699,679 2,722,058 2,821,731 2,926,197 3,035,777 3,150,825 3,252,885 Capital Reserve 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 Total Reserves 4,439,665$ 4,428,160$ 4,464,274$ 4,568,231$ 4,682,114$ 4,801,393$ 4,926,431$ 5,038,781$ Ending Fund Balance After Reserves 19,505,371$ 3,065,936$ 3,586,166$ 2,608,251$ 2,547,837$ 4,842,929$ 4,044,776$ 848,295$ Note:Operating reserve levels are based on industry standards and are maintained for revenue bonds, revenue fluctuations (weather and water usage impacts) and the capital intensive nature of the utility. City of Boulder's 2019 APPROVED BUDGET | Page 21420172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning of Year Fund Balance69,600,453$ 48,193,661$ 29,377,582$ 29,779,579$ 30,170,152$ 30,358,478$ 29,853,841$ 30,582,338$ Sources of FundsOperating8.0%8.0%7.0%7.0%7.0%5.0%5.0%4.0%Sale of Water to General Customers26,379,588$ 27,553,185$ 29,312,698$ 30,895,738$ 32,564,184$ 34,322,641$ 35,499,812$ 36,717,300$ Projected Rate Increase - 2,204,255 2,051,889 2,162,702 2,279,493 1,716,132 1,774,991 1,468,692 Bulk/Irrigation Water Sales308,418 143,050 143,050 143,050 143,050 143,050 143,050 143,050 Hydroelectric Revenue1,922,643 1,847,009 1,924,000 1,924,000 1,924,000 1,924,000 1,924,000 1,924,000 Miscellaneous Operating Revenues 29,202 25,00025,00025,000 25,000 25,000 25,000 25,000 Plant Investment Fees2,726,168 2,400,000 2,200,000 2,000,000 2,000,000 1,800,000 1,800,000 1,800,000 Connection Charges174,766 130,000 130,000 130,000 130,000 130,000 130,000 130,000 Special Assessments33,347 5,000 5,0005,000 5,000 5,000 5,000 5,000 Federal, State, County Grants137,126 -- -- - - - Interest on Investments655,913 381,789 367,220 372,245 377,127 379,481 373,173 382,279 Rent, assessments and other misc revenues631,465 20,500 20,50020,500 20,500 20,500 20,500 20,500 Transfer from General Fund - Fire Training Center92,785 92,785 92,785 92,785 92,785 92,785 92,785 - Projected Bond Proceeds-34,800,000 - -- 19,154,373 - - Total Sources of Funds 33,091,421$ 69,602,572$ 36,272,142$ 37,771,020$ 39,561,138$ 59,712,963$ 41,788,310$ $42,615,822Uses of FundsOperatingAdministration1,457,046$ 1,531,408$ 1,601,450$ 1,649,494$ 1,698,978$ 1,749,948$ 1,802,446$ 1,856,519$ Planning and Project Management521,169 655,669 571,737 588,889 606,556 624,752 643,495 662,800 Water Resources and Hydroelectric Operations2,653,945 3,039,373 2,981,972 3,071,431 3,163,574 3,258,481 3,356,236 3,456,923 Water Treatment4,817,236 4,897,926 4,899,396 5,046,378 5,197,769 5,353,702 5,514,313 5,679,743 Water Quality and Environmental Svcs1,113,653 1,372,649 1,451,605 1,495,153 1,540,008 1,586,208 1,633,794 1,682,808 System Maintenance3,256,940 3,099,407 3,407,594 3,509,822 3,615,116 3,723,570 3,835,277 3,950,335 Windy Gap Payment518,167 251,200 615,000 633,450 652,454 672,027 692,188 712,954 TOTAL OPERATING USES OF FUNDS 14,338,157$ 14,847,631$ 15,528,754$ 15,994,617$ 16,474,455$ 16,968,689$ 17,477,749$ 18,002,082$ DebtRefunding of the 1999 and 2000 Revenue Bonds2,524,233$ 2,524,650$ 1,379,656$ -$-$ -$ -$ -$ Lakewood 2001 Rev Bond; Refunded in 20122,062,925 2,072,083 2,087,000 2,087,800 2,095,600 - - - Projected Bond-Betasso WTP Improvements2,259,081 2,260,181 2,255,681 2,260,681 2,259,981 2,258,681 2,256,781 2,259,281 Projected Bond-NCWCD Conveyance Line-3,593,523 2,402,570 2,406,055 2,401,920 2,405,782 2,403,738 2,405,010 Projected Bond - Barker/Albian/Green Lake--- -- 1,819,665 1,819,665 1,819,665 TOTAL DEBT SERVICE 6,846,239$ 10,450,437$ 8,124,907$ 6,754,536$ 6,757,501$ 6,484,129$ 6,480,184$ 6,483,956$ TransfersCost Allocation1,517,513$ 1,563,038$ 1,692,757$ 1,862,033$ 2,048,236$ 2,253,060$ 2,478,366$ 2,726,202$ Planning & Development Services267,989 308,419 317,672 327,202 337,018 347,128 357,542 368,268 Transportation - Admin Support 16,300 16,300 16,30016,789 17,293 17,811 18,346 18,896 FAM - Municipal Services Center Improvements80,000 -- -- - - - TOTAL TRANSFERS OUT1,881,802$ 1,887,757$ 2,026,729$ 2,206,023$ 2,402,546$ 2,617,999$ 2,854,253$ 3,113,367$ WATER UTILITY 2019 FUND FINANCIAL City of Boulder's 2019 APPROVED BUDGET | Page 21520172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedWATER UTILITY 2019 FUND FINANCIALCONTINUEDCapital10,988,419$ 10,834,810$ 10,189,756$ 12,425,271$ 13,738,310$ 14,992,410$ 14,247,626$ 15,281,559$ Projected Bond - Betasso WTP IMP20,442,470 - - - - - - - 2018 Bond - NCWCD Conveyance Line- 31,700,000 - - - - - - Projected Bond - Barker Dam/Albian Dam- - - - - 18,904,373 - - Projected Bond - Issuance Costs1,125 350,000 - - - 250,000 - - Encumbrances, Carryover and Adjustments to Base- 18,348,017 - - - - - - Total Uses of Funds 54,498,212$ 88,418,652$ 35,870,146$ 37,380,447$ 39,372,812$ 60,217,600$ 41,059,813$ 42,880,964$ Ending Fund Balance Before Reserves 48,193,661$ 29,377,582$ 29,779,579$ 30,170,152$ 30,358,478$ 29,853,841$ 30,582,338$ 30,317,195$ ReservesBond Reserve2,081,429$ 2,081,429$ 2,081,429$ 2,081,429$ 2,081,429$ -$ -$ -$ Lakewood Pipeline Remediation Reserve16,453,893 16,919,884 17,385,876 17,851,867 18,317,858 18,317,858 18,317,858 18,317,858 Carter Lake Pipeline Reserve- 1,530,697 1,530,697 1,530,697 1,530,697 1,530,697 1,530,697 1,530,697 FEMA Deobligation Reserve87,951 87,951 87,951 87,951 87,951 87,951 87,951 87,951 Sick/Vacation/Bonus Reserve584,448 601,981 620,041 638,642 657,801 677,535 697,861 718,797 PERA Legislative Contingency- - 6,933 - - - - - Pay Period 27 Reserve285,411 286,357 287,303 288,249 289,195 290,141 291,087 292,033 Operating Reserve 4,054,990 4,183,847 4,388,871 4,550,160 4,719,250 4,896,672 5,083,001 5,278,862 Capital Reserve 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 Total Reserves 25,548,122$ 27,692,147$ 28,389,100$ 29,028,995$ 28,386,818$ 27,800,854$ 28,008,455$ 28,226,198$ Ending Fund Balance After Reserves 22,645,540$ 1,685,436$ 1,390,479$ 1,141,157$ 1,971,660$ 2,052,986$ 2,573,883$ 2,090,997$ Note:1,390,479$ Operating reserve levels are based on industry standards and are maintained for revenue bonds, revenue fluctuations (weather and water usage impacts) and the capital intensive nature of the utility. City of Boulder's 2019 APPROVED BUDGET | Page 21620172018201920202021202220232024Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance2,390,278$ 2,215,770$ 1,928,703$ 1,468,850$ 1,419,796$ 1,676,889$ 1,804,442$ 2,061,037$ Sources of Funds0.020615471 00.030.03 0.03 0.03 0.03 0.03Charges to Departments 1,837,594$ 2,162,338$ 2,227,208$ 2,294,024$ 2,362,845$ 2,433,730$ 2,506,742$ 2,581,944$ Interest Earnings29,235 22,173 22,395 22,619 22,845 23,073 23,304 23,537 GF Transfer for Risk Prevention Programs50,000 - -- - - - - Insurance Proceeds9,840 19,781 19,979 20,178 20,380 20,584 20,790 20,998 Other Revenues1,269 - -- - - - - Total Sources of Funds 1,927,938$ 2,204,292$ 2,269,581$ 2,336,821$ 2,406,070$ 2,477,387$ 2,550,836$ 2,626,479$ Uses of FundsInsurance Premiums & Consultations145,666$ 308,791$ 322,142$ 335,028$ 348,429$ 362,366$ 376,861$ 391,935$ 3rd Party Claims Administration1,641,595 1,865,741 2,075,781 1,710,871 1,449,879 1,627,819 1,546,428 1,469,107 Program Administration 270,725 271,033 282,178 290,643 299,363 308,343 317,594 327,122 Cost Allocation44,460 45,794 49,333 49,333 51,306 51,306 53,359 55,493 Total Uses of Funds2,102,446$ 2,491,359$ 2,729,434$ 2,385,875$ 2,148,977$ 2,349,835$ 2,294,241$ 2,243,656$ Ending Fund Balance Before Reserves 2,215,770$ 1,928,703$ 1,468,850$ 1,419,796$ 1,676,889$ 1,804,442$ $ 2,061,037 2,443,860$ 497,916Reserves000.02 0.02 0.02 0.02 0.02Year-end Estimated Liabilities1,549,661$ 1,130,147$ 1,130,147$ 1,099,846$ 1,318,072$ 1,377,385$ 1,427,472$ 1,808,131$ City Reserve Policy (@ 80% risk margin)278,939 203,427 203,427 197,972 237,253 247,929 256,945 325,464 PERA Legislative Contingency- - 216 - - - - - Pay Period 27 Reserve12,981 13,981 10,980 10,980 10,980 10,980 10,980 10,980 Total Reserves 1,841,581$ 1,347,555$ 1,344,770$ 1,308,798$ 1,566,305$ 1,636,295$ 1,695,397$ 2,144,575$ Ending Fund Balance After Reserves374,189$ 581,148$ 124,080$ 110,998$ 110,584$ 168,147$ 365,640$ 299,285$ WORKERS' COMPENSATION INSURANCE 2019 FUND FINANCIAL City of Boulder's 2019 APPROVED BUDGET | Page 217 6 | APPENDIX Budget Terms Fund Definitions •Governmental Funds •Proprietary Funds •Fiduciary Funds Fees, Rates, & Charges •Community Vitality •Finance - Tax and License •Public Works - Development Services •Public Works - Utilities Budget Policies •Financial Policies •Reserve Policies Debt Service Budget Appropriation Ordinance City of Boulder's 2019 APPROVED BUDGET | Page 218 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. 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. For 2018, property was appraised at the 2017 actual value. As provided by state law, the residential rate was 7.2 percent of its actual 2017 value, and other property was assessed at 29 percent. 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. 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 five 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. BUDGET TERMS City of Boulder's 2019 APPROVED BUDGET | Page 219 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. 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 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. 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 Intradepartmental 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. The current mill levy is 11.981 mills. MODIFIED ACCRUAL BASIS - Revenues are recorded as the amount becomes measurable and available. Expenditures are recorded when the liability is incurred. BUDGET TERMS City of Boulder's 2019 APPROVED BUDGET | Page 220 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. 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. 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. USER FEES - The payment of a fee for direct receipt of a public service by the party benefiting from the service. BUDGET TERMS City of Boulder's 2019 APPROVED BUDGET | Page 221 FUND DEFINITIONS 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: 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, library, human services, municipal offices, streets, and parks and recreation. Lottery Fund accounts for State Conservation Trust Fund proceeds to be utilized for the refurbishment, capital improvement and debt service on park acquisitions. Planning & Development Services Fund accounts for revenues and expenditures related to development and building services functions. 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. 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. .25 Cent Sales Tax Fund accounts for earmarked sales tax authorized by the voters in 1995 for parks and recreation operating and capital needs. Library Fund accounts for the operations of the city-owned library and branches. Financing is provided by general property taxes and General Fund contributions. Recreation Activity Fund accounts for revenues and expenditures related to the provision of recreation, reservoir and golf course services/programs. Climate Action Plan (CAP) Fund accounts for revenues and expenditures related to programs implemented to increase energy efficiency, increase renewable energy use, reduce emissions from motor vehicles and take other steps toward the goal of meeting the Kyoto Protocol. Open Space Fund accounts for the acquisition and maintenance of greenbelt land. Financing is provided by sales taxes and the issuance of long-term bonds and notes payable. Sugar-Sweetened Beverage Distribution Tax Fund accounts for the revenues and expenditures related to programs implemented to health promotion, general wellness programs and chronic disease prevention that improve health equity, and other health programs especially for residents with low income and those most affected by chronic disease linked to sugary drink consumption. City of Boulder's 2019 APPROVED BUDGET | Page 222 FUND DEFINITIONS GOVERNMENTAL FUNDS, CONTINUED Airport Fund accounts for the operations of the city-owned municipal airport. Financing is provided by grants, rents and leases. Transportation Fund accounts for construction, operation and maintenance of all major thoroughfares, local streets, bikeways, walkways and city-owned parking. Financing is provided by sales taxes, the city’s share of the County Road and Bridge tax, State Highway Users’ tax and State Auto Registration fees. Transportation Development Fund accounts for development fees to be utilized for the construction of transportation capital improvements related to new development and growth. Transit Pass GID Fund accounts for earmarked property tax authorized by the voters in 2000 to fund bus transit passes for participating neighborhoods. Boulder Junction Access (GID) - Travel Demand Management Fund accounts for earmarked property tax and 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. Community Development Block Grant Fund accounts for the funds granted by the Community Development Block Grant program administered by the Department of Housing and Urban Development. HOME Investment Partnership Grant Fund accounts for funds granted by the HOME program administered by the Department of Housing and Urban Development. DEBT SERVICE FUNDS - A type of special revenue fund established to accumulate monies for payment of general long-term debt principal and interest. General Obligation Debt Service Fund financing is provided by investments accumulated for the retirement of specific notes payable. Boulder Municipal Property Authority (BMPA) Fund financing is provided by base rentals from the General Fund, Lottery Fund, Open Space Fund and the Permanent Park & Recreation Fund. 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: Permanent Park and Recreation Fund Boulder Junction Improvement Fund Capital Improvement - Community, Culture, Safety Fund City of Boulder's 2019 APPROVED BUDGET | Page 223 FUND DEFINITIONS PROPRIETARY FUNDS ENTERPRISE FUNDS - Established to finance and account for the acquisition, operation and maintenance of governmental facilities and services which are entirely or predominantly self-supporting 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: Water Utility Fund Wastewater Utility Fund Stormwater/Flood Management Utility Fund Downtown Commercial District Fund (formerly CAGID) University Hill Commercial District Fund (formerly UHGID) Boulder Junction Access (GID) - Parking Fund 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: Telecommunications Fund accounts for the costs of operating, acquiring and maintaining telecommunications equipment used by all city departments. Property & Casualty Insurance Fund accounts for and facilitates the monitoring of the city’s self- insured property & casualty insurance plan. Workers’ Compensation Insurance Fund accounts for and facilitates the monitoring of the city’s self-insured workers compensation plan. Compensated Absences Fund accounts for payments of compensated absences to employees of the General and Library Funds. Funding is received primarily from the General Fund. Fleet Operations & Replacement Fund accounts for the costs of acquiring automotive equipment used by other city departments, as well as the associated operating and maintenance costs. Such costs are billed to recipient departments. Computer Replacement Fund accounts for the costs of acquiring and maintaining computer equipment used by other city departments. Such costs are billed to the other departments. Equipment Replacement Fund accounts for the costs of acquiring equipment used by other city departments. Such costs are billed to the other departments. Facility Renovation & Replacement Fund accounts for the costs of maintaining and replacing facilities within the City of Boulder. City of Boulder's 2019 APPROVED BUDGET | Page 224 FUND DEFINITIONS 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. Police Pension Fund accounts for retirement annuity payments for the City of Boulder’s police officers. Fire Pension Fund accounts for retirement annuity payments for the City of Boulder’s firefighters. City of Boulder's 2019 APPROVED BUDGET | Page 225 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. No different from households or private enterprise, city departments face cost increases related to increases in 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 five departments/divisions: Community Vitality Finance - Tax and License Fire-Rescue Public Works - Development Services Public Works - Utilities The information in this section includes what the city charges in 2018, Approved 2019 fees, and the percent change in the fees, which are effective January 1, 2019 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. 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 and University Hill lots. Staff annually assesses the Downtown Commercial District (CAGID) and University Hill Commercial District (UHGID) 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 UHGID keep pace with rising expenses. City of Boulder's 2019 APPROVED BUDGET | Page 226 FEES, RATES, & CHARGES COMMUNITY VITALITY, CONTINUED For 2019, Downtown garage permits will rise 5.8 percent, or $25 per quarter. Although the market would likely support a larger increase, this change will recognize the growth in private sector rates but avoid contributing to further increases. Similarly, Downtown surface lot permits will rise 6 percent, or $15 per quarter, to maintain relative alignment with private parking options. University Hill permit costs will not change. FEE PAID BY TYPICAL BUSINESS/INDIVIDUAL 2018 Approved 2019 Approved Units Percent Change B.R.C. Section Long-Term Parking Permit Fees Downtown Garages 430.00$ 455.00$ per quarter 5.8% Downtown Surface Lots 250.00 265.00 per quarter 6.0% Mall Permits/Fees Mobile Vending Carts 2,280.00$ 2,344.00$ per year 2.8% 4-20-11 Ambulatory Vendor Permit (May-Sep)114.00 117.00 per month 2.6% 4-20-11 Ambulatory Vendor Permit (Oct-Apr)57.00 58.50 per month 2.6% 4-20-11 Electricity Event Fee 20.00 20.50 per day 2.5% 4-20-11 Entertainment Vending Permit 16.00 16.50 per month 3.1% 4-20-11 Personal Services Vending Permit (May-Sep)114.00 117.00 per month 2.6% 4-20-11 Personal Services Vending Permit (Oct-Apr)57.00 58.50 per month 2.6% 4-20-11 2018 Approved 2019 Approved Percent Change Community Vitality Mobile Vending Carts 29,640.00$ 30,472.00$ 2.8% Ambulatory/Personal Service Permit 4,112.00 4,220.21 2.6% Electricity Event Fee 513.00 525.83 2.5% Entertainment Vending Permit 103.00 106.22 3.1% Personal Services Vending Permit 1,500.00 1,539.47 2.6% Downtown garage long term parking permit 3,699,720.00 3,914,820.00 5.8% Downtown lot long term parking permit 253,000.00 268,180.00 6.0% Total 3,988,588$ 4,219,864$ 5.80% DEPARTMENT REVENUE IMPACT City of Boulder's 2019 APPROVED BUDGET | Page 227 FEES, RATES, & CHARGES FINANCE - TAX & LICENSE DIVISION The Finance Department charges a fee for the following five city licenses: Auctioneer Licenses; Circus, Carnival and Menagerie Licenses; Itinerant Merchant Licenses; Secondhand Dealer and Pawnbroker Licenses; and Mobile Food Vehicle Sales Licenses. In 2019, all license fees are set to increase by the amount of the CPI, rounded up to the nearest whole dollar. City Licensing has taken on the state’s portion of review for local only special event liquor permit processing. For the five city licenses, City Licensing has added a necessary fee and now completes the background check work which was previously completed by the Police Department. As a result, for three of these licenses (Auctioneer, Itinerant Merchant, and Secondhand Dealer/Pawnbroker), the city charges an additional $7 fee for each employee of the applicant business subject to an on-line background check through the Colorado Bureau of Investigation (CBI), to review for assessment of criminal operation concerns. In addition, City Licensing coordinates Medical and Recreational Marijuana Business licensing, in collaboration with Police, Fire, Planning Code Enforcement, and the City Attorney’s Office, collecting and reviewing citywide expenditures, to allow for determination of reasoned and concrete rationale before suggesting any changes to those license fees. 2018 Approved 2019 Approved Units Percent Change B.R.C. Section Auctioneer License Fee Annual fee with license issued each event 85$ 88$ per year 4%4-20-3 Total including background checks 1 99 102 per year 3%4-20-3 Circus, Carnival, & Menagerie License Fee Cost per event day 446$ 458$ per day 3%4-20-5 Itinerant Merchant License Fee Annual license fee 58$ 60$ per year 3%4-20-10 Total including background checks 2 100 102 per year 2%4-20-10 Second Hand Dealer & Pawnbroker License Fee 2nd Hand Calendar/Renewal 119$ 122$ per year 3%4-20-17 Total including background checks 1 133 164 per year 23%4-20-17 Pawn Calendar/Renewal 2,235 2,291 per year 3%4-20-17 Total including background checks 1 2,195 2,333 per year 6%4-20-17 Mobile Food Vehicle License fees MFV License fee 248$ 255$ per year 3%4-20-66 MFV Renewal fee 248 255 per year 3%4-20-66 Notes: 1Assumes that two people would require background checks at $7 each for a typical license. 2Assumes that six people would require background checks at $7 each for a typical license. FEE PAID BY TYPICAL APPLICANTS City of Boulder's 2019 APPROVED BUDGET | Page 228 FEES, RATES, & CHARGES FINANCE - TAX & LICENSE DIVISION, CONTINUED LICENSE APPLICATION TRENDS: Mobile Food Vehicle licenses increased approximately 50 percent from 42 percent in 2016, to 72 percent in 2017, and now to 70 percent as of July 2018. One additional change that City Licensing is requesting this year is to amend Mobile Food Vehicle fees (4-20-66, Mobile Food Vehicle Sales). An applicant for a mobile food vehicle permit shall pay a $248 application fee and a $248 renewal fee per year, which may be pro-rated based on the remainder of the license period. Sales and Use Tax city business license applications also increased in 2018 due to special event vendor licensing, short term rentals and licensing of unlicensed businesses. Special Event Liquor Permits for nonprofits and Temporary Modifications for events again increased this year, and the city expects to break the 200-event application mark in 2018 for this event permit type. Permanent Liquor License applications for new liquor licenses have notably increased this year, primarily associated with some large building redevelopments that include new businesses. As of mid-August 2018, there are 99 Marijuana Business Licenses in place with new applications still being received. In addition to new licenses being received, the department is also receiving license transfers (which is a new trend for marijuana licensing work), and an increase in applications for virtual separation co-location (where medical and recreation marijuana are co-located). Six applications are still being processed for annexed business locations. 2018 Approved 2019 Approved Percent Change Finance - Tax and License Auctioneer License Fees 198$ 204$ 3.0% Circus, Carnival, & Menagerie License Fee 2,676 2,748 2.7% Itinerant Merchant License Fee 600 612 2.0% Second Hand Dealer & Pawnbroker License Fee 3,381 3,444 1.9% Mobile Food Vehicle License/Renewal Fees 16,120 16,575 2.8% Total 22,975$ 23,583$ -2.58% DEPARTMENT REVENUE IMPACT City of Boulder's 2019 APPROVED BUDGET | Page 229 FEES, RATES, & CHARGES FIRE-RESCUE Fire inspections are conducted on all commercial buildings within the City of Boulder. Depending on the use of the building, the inspection may occur every year or every other year. An example of this would be an office type building that would be considered a low risk. That office building fire inspection is performed every other year. A business which uses or produces hazardous materials is considered a higher risk and is inspected by the Fire Department annually. The initial inspection is conducted by on-duty fire crews. All inspections are to ensure compliance with our adopted fire code, the 2012 International Fire Code (IFC). If the business is in violation of a section(s) of the IFC the business owner is notified with a “violation” notice sent to them via mail. Most often, a 30-day time allowance is given to correct the violation. After the 30 days, a re-inspection occurs to verify the violation(s) have been corrected. This re-inspection (considered the first re-inspection) is done by a Fire Code Inspector within the Community Risk Reduction Division. If the violation(s) are not corrected at that time, additional time may be granted. That time typically ranges from 15 to 30 days. A second re-inspection would occur by the Fire Code Inspector to once again verify they have corrected and complied with the violations noted from the original inspection. At this time, the business has had between 45 and 60 days to correct the originally noted violation(s). The second re-inspection will be the third trip that Boulder Fire-Rescue has been on site to inspect and re-inspect to ensure the business is compliant with fire code. It is not until the second re-inspection (or third time to the business) that we are able to asses a fee for the inspections. The fee is a means to encourage compliance without issuing a court appearance summons. Boulder Fire Truck City of Boulder's 2019 APPROVED BUDGET | Page 230 FEES, RATES, & CHARGES FIRE-RESCUE, CONTINUED 2018 Approved 2019 Approved Units Percent Change B.R.C. Section Combustible Liquid Permit Flammable and Combustible Liquid - Regular 20$ 30$ per permit 50%4-20-52 Flammable and Combustible Liquid - Special 25 35 per permit 40%4-20-52 Commercial/Business Inspections Commercial/Business 2nd Re-inspection -$ 100$ per inspection n/a 4-20-52 Commercial/Business 3rd plus Re-inspection 100 250 per inspection 150%4-20-52 Fire Protection System Inspections Fire Inspection Failure to Show -$ 250$ per inspection n/a 4-20-52 Underground Fire Line PSI Test1 -First Re-inspection 50 - n/a -100%4-20-52 -Second Re-inspection 100 - n/a -100%4-20-52 -Each Subsequent Re-inspection 200 - n/a -100%4-20-52 Above Ground Hydrostatic Sprinkler Test2 -First Re-inspection 50 94 per inspection 88%4-20-52 -Second Re-inspection 100 94 per inspection -6%4-20-52 -Each Subsequent Re-inspection 200 94 per inspection -53%4-20-52 Sprinkler System Final Pump Test2 -First Re-inspection 100 94 per inspection -6%4-20-52 -Second Re-inspection 150 94 per inspection -37%4-20-52 -Each Subsequent Re-inspection 300 94 per inspection -69%4-20-52 Fire Protection and Alarm System Installation2 -First Re-inspection 50 94 per inspection 88%4-20-52 -Each Subsequent Re-inspection 100 94 per inspection -6%4-20-52 False Fire Alarm Fees Third False Alarm 100$ 150$ per alarm 50%4-20-52 Fourth False Alarm 250 300 per alarm 20%4-20-52 Fifth False Alarm 300 600 per alarm 100%4-20-52 Sixth and Subsequent False Alarm 500 1,200 per alarm 140%4-20-52 Notes:1These inspections are performed by right-of-way inspectors, not fire code inspectors. 2Re-inspection fees are being revised to be consistent with other building permit re-inspection fees. FEE PAID BY TYPICAL APPLICANTS 2018 Approved 2019 Approved Percent Change Combustible Liquid Permits -$ 1,625$ n/a Commercial/Business Inspections - 3,000 n/a Fire Protection System Inspections - 4,050 n/a False Alarm Fees - 5,250 n/a Total -$ 13,925$ n/a Notes: 1Change in fee structure makes year over year comparisons not applicable. DEPARTMENT REVENUE IMPACT City of Boulder's 2019 APPROVED BUDGET | Page 231 FEES, RATES, & CHARGES PUBLIC WORKS - 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 2019, the city will adjust each impact fee and the residential Transportation Excise Tax by an inflationary factor (Engineering News Record cost index for all impact fees and the Consumer Price Index (CPI) for the excise tax). The Fee Paid by Typical Project table, found on the following page, demonstrates the impact the changes would have on three types of development scenarios. Codifying Standard Rate for Leases for Point-to-Point Telecommunications Conduit Crossings: Currently, 8-6-6(j)(12) sets forth that the cost of rent under a conduit lease is based on a “franchise fee equivalent” to be determined by the city and should be consistent with the amount a common telecommunication carrier would pay. In 1992, staff determined the franchise fee equivalent to be $9.12 per lineal foot. The city has adjusted this amount annually by the Consumer Price Index (CPI), but the annual rate was not codified. It is proposed that this rate now be codified in section 4-20-20(g). The 2018 rate is currently $17.17 per lineal foot. The proposed 2019 rate is $17.67 and was determined by increasing the 2018 rate by CPI (2.9 percent). Staff will continue to annually adjust the conduit lease fee by CPI consistent with other codified revocable fees. Affordable Housing Commercial Linkage Fee: On May 1, 2018 the City Council adopted changes to the affordable housing commercial linkage fee, also known as the affordable housing capital facility impact fee. There are three key changes: • Fees will be increasing over the next three years (2019 – 2021) for non-residential development; • Qualified non-profits are eligible for reduced rates beginning in 2019; and • Developments that propose affordable commercial space are eligible for reduced rates beginning in 2019. Starting on Jan 1, 2019, impact fees for affordable housing will increase and the rate changes will be phased in over three years (see table below). 2018 Approved 2019 Approved 2020 Proposed 2021 Proposed Nonresidential Uses Retail / Restaurant 8.27$ 12.18$ 16.09$ 20.00$ Office 12.41$ 18.27$ 24.14$ 30.00$ Hospital 8.27$ 12.18$ 16.08$ 20.00$ Institutional 4.14$ 6.09$ 8.05$ 10.00$ Warehousing 4.14$ 6.09$ 8.05$ 10.00$ Light Industrial 7.24$ 10.66$ 14.08$ 17.50$ IMPACT FEE RATES PER SQUARE FOOT OF NONRESIDENTIAL FLOOR AREA City of Boulder's 2019 APPROVED BUDGET | Page 232 FEES, RATES, & CHARGES PUBLIC WORKS - DEVELOPMENT SERVICES, CONTINUED 2018 Approved 2019 Approved Units Percent Change B.R.C. Section Single Family Residential (3,000 sq. ft) Capital Facility Impact Fees 9,911$ 10,030$ per application 1.2%4-20-62 Transportation Excise Taxes 3,617 3,732 per application 3.2%3-8-3 Multifamily Residential (10 units) Capital Facility Impact Fees 65,170$ 65,955$ per application 1.2%4-20-62 Transportation Excise Taxes 26,241 27,074 per application 3.2%3-8-3 Non-residential (7,500 sq. ft. retail) Capital Facility Impact Fees 17,325$ 17,475$ per application 0.9%1 4-20-62 Affordable Housing Linkage Fee 62,025 91,350 per application 47.3%4-20-62 Transportation Excise Taxes 2 18,600 18,600 per application 0.0%3-8-3 Leases for Point-to-Point Telecommunications Conduit Crossings 17.17$ 17.67$ per lineal foot 2.9%4-20-20 · A 3,000 square foot single family residential project · A 10 unit multifamily project in which five units are 1,000 square feet in size, and five units are 1,500 square feet in size · A 7,500 square foot retail project 1The difference between the non-residential and residential Capital Facility Impact (CFI) fee 'Percentage Change' is due to rounding. 2The non-residential Transportation Excise Tax rate is at its maximum. FEE PAID BY TYPICAL PROJECT Notes: The above table demonstrates the impact that the inflationary changes would have on three types of development scenarios: 2018 Approved 2019 Approved1 Percent Change Public Works - Development and Support ServicesCapital Facility Impact Fees 1,766,169$ 1,464,653$ -17.1% Affordable Housing Linkage Fee 682,500 500,000 -26.7% Transportation Excise Taxes 918,226 930,400 1.3% Transportation Impact Fee 121,640 100,682 -17.2% Leases for Point-to-Point Telecommunications Conduit Crossings 1,564 1,610 2.9% Total 3,490,099$ 2,997,345$ -14.1% 1Revenue projections are based on an average of prior year actuals and are dependent on development activity DEPARTMENT REVENUE IMPACT City of Boulder's 2019 APPROVED BUDGET | Page 233 FEES, RATES, & CHARGES PUBLIC WORKS - 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. 2018 Approved 2019 Approved Units Percent Change B.R.C. Section Water Utility Bill Residential Use 36.46$ 39.01$ per month 7%4-20-25 Commercial Use - Restaurant 132.00 141.24 per month 7%4-20-25 Commercial Use - Hotel 1,247.00 1,334.29 per month 7%4-20-25 Wastewater Utility Bill Residential Use 33.95$ 35.65$ per month 5%4-20-28 Commercial Use - Restaurant 214.00 224.70 per month 5%4-20-28 Commercial Use - Hotel 1,699.00 1,783.95 per month 5%4-20-28 Stormwater/Flood Management Utility Bill Residential Use 15.61$ 16.39$ per month 5%4-20-45 Commercial Use - Restaurant 42.00 44.10 per month 5%4-20-45 Commercial Use - Hotel 875.00 918.75 per month 5%4-20-45 UTILITY BILL FOR TYPICAL ACCOUNT City of Boulder's 2019 APPROVED BUDGET | Page 234 FEES, RATES, & CHARGES PUBLIC WORKS - UTILITIES, CONTINUED 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 in 2018. 2018 Approved 2019 Approved Units Percent Change B.R.C. Section Utility Specific Service Charges Meter Installation - 3/4 inch meter 688$ 665$ per occurrence -3%4-20-23 Meter Installation - 2 inch meter 3,267 3,112 per occurrence -5%4-20-23 Water Tap Fee - 3/4 inch tap 277 273 per occurrence -1%4-20-23 Water Tap Fee - 2 inch tap 717 700 per occurrence -2%4-20-23 Wastewater Tap Fee - 4 inch tap 187 188 per occurrence 1%4-20-27 CHARGE FOR TYPICAL CUSTOMER 2018 Approved 2019 Approved Units Percent Change B.R.C. Section Water Plant Investment Fee (PIF) Single Family Residential Outdoor (first 5,000 sq. ft. of irrigable area)2.94$ 2.98$ per sq. ft. irrigated area 1.2%4-20-26 Single Family Residential Indoor 10,806$ 10,936$ single unit dwelling 1.2%4-20-26 Wastewater Plant Investment Fee (PIF)4,215$ 4,266$ single unit dwelling 1.2%4-20-29 Stormwater / Flood Management Plant Investment Fee (PIF)2.26$ 2.29$ per sq. ft. impervious area 1.2% 4-20-46 PLANT INVESTMENT FEES DEPARTMENT REVENUE IMPACT 2018 Approved 2019 Approved Percent Change Public Works - Utilities Water Utility Rates 1 29,649,440$ 31,256,587$ 5.4% Wastewater Utility Rates 1 21,279,821 22,120,374 4.0% Stormwater / Flood Management Utility Rates 11,575,888 12,178,992 5.2% Water Utility Specific Service Charges 251,050 251,050 0.0% Wastewater Utility Specific Service Charges 10,000 10,000 0.0% Total 62,766,199$ 65,817,003$ 4.9% 1Billed usage revenue is dependent on multiple factors including indoor usage efficiencies and weather affecting outdoor watering. City of Boulder's 2019 APPROVED BUDGET | Page 235 BUDGET POLICIES FINANCIAL & MANAGEMENT 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 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. City of Boulder's 2019 APPROVED BUDGET | Page 236 BUDGET POLICIES 1.4 Changes to Adopted Budget • Normally, initial appropriations (excluding 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, one-time adjustments to the initial 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 proposed 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 in such a manner in order to incorporate historical trend analysis 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 an ongoing basis 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 “most likely” scenario for five years and updated annually. • A long-rage financial plan that accounts for long-term revenue and expenditures is updated every five years. 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. • Proposed rate increases are based on the Citywide Pricing Policy Guidelines, adopted by council in 1994. User fees shall be aligned with these guidelines over a five-year period. • Fees will be reviewed and updated on an ongoing basis. • 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 percent of the average median income (AMI) for Boulder County. 2.3 Utility Charges • Proposed 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; City of Boulder's 2019 APPROVED BUDGET | Page 237 BUDGET POLICIES • 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. • Other charges for specific services are designed to recover costs and follow the Citywide Pricing Policy Guidelines, adopted by council in 1994. • 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 three to five 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 Education Excise Tax • Education Excise Tax revenues shall be expended in a manner that supports both Boulder Valley School District (BVSD) and City of Boulder needs and objectives. • Potential projects for Education Excise Tax expenditure may be proposed either by the city or BVSD. 2.7 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. 2.8 Accrued Interest-Earmarked Funds • 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. City of Boulder's 2019 APPROVED BUDGET | Page 238 BUDGET POLICIES 2.9 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; and promotion of customer confidence in and acceptance of the accuracy, reasonableness, and fairness of the charges they incur. • Charges for “general governance” (City Council, City Clerk council support and elections, etc.) shall not be cost allocated to restricted funds but instead shall be entirely funded out of the General Fund. The “general governance” category shall not include election costs for ballot issues related to funds with earmarked revenue sources. Costs for non-General Fund ballot issues shall be charged to the appropriate fund. • Boulder Housing Partners (formerly the Housing Authority) shall not be charged cost allocation. The City Attorney serves as General Counsel to Boulder Housing Partners and all costs for services provided by the City Attorney’s Office shall be borne by the General Fund. 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 Facility & Asset Manager 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's 2019 APPROVED BUDGET | Page 239 BUDGET POLICIES 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. • Recognizing the contribution of technology in efficient and effective service provision, improvements in technology shall be important considerations in resource allocations. • 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. In the limited situations where vehicles may be leased (temporary vehicles, fire apparatus, etc.) specific approval by the City Manager is required. 3.6 Vehicle Charges • It is the expectation of the City Manager’s Office that all departments will meet the objectives of the Fleet Evaluation Study. These objectives are for no increase in miles driven in the conduct of City business and no net increase in the number of fleet units. 3.7 Grant Expenditures • Expenditures related to grants shall continue only during the period of time they are funded by the grant. • Any grant employees will be considered fixed-term. • The City Manager shall appoint a Grants Committee of Finance and Budget staff to review applications for new grants before they are submitted to the granting agency. 3.8 Property & Casualty and Workers’ Compensation Funds • Both the Property & Casualty and the Workers’ Compensation 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 in order to determine the appropriate reserve levels. 3.9 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. 3.10 Compensation Policy • The Human Resources Department shall develop and maintain a compensation philosophy that supports 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. City of Boulder's 2019 APPROVED BUDGET | Page 240 BUDGET POLICIES 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, not less than sixty days prior to the date for submission of the City Manager’s proposed budget to the City Council, a list of approved capital improvements to be undertaken during the forthcoming six-year period, accompanied by a six-year capital budget. • While the Charter establishes time limits and the essential content of the proposed CIP budget, the budget preparation process is not prescribed. The preparation process is developed by the City Manager with input from the City Council. 4.2 Inclusion of Operating Costs • Prior to approval of capital projects, associated operating costs must be identified, in accordance with the CIP Guiding Principles, 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. 4.4 CIP Arts Funding • Where feasible, Project Managers, when designing capital projects should incorporate public art into the design. 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. City of Boulder's 2019 APPROVED BUDGET | Page 241 BUDGET POLICIES 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 3 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, interfund loans, equipment leases (with the exception of vehicles) and sale/leaseback agreements are approved methods for financing capital projects. 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); and • Insurance stabilization reserve. Restricted funds (only for emergency purposes within the function of each fund): • Emergency/stabilization reserves; and • Various replacement reserves. City of Boulder's 2019 APPROVED BUDGET | Page 242 BUDGET POLICIES SECTION 8: CASH MANAGEMENT & 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. 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's 2019 APPROVED BUDGET | Page 243 BUDGET POLICIES Purpose Current Reserve Policy 2019 Projected Amount Reserve Policy Met (Yes/No) Percent of Operating Expenses 134,433,417 Emergency Reserve Reserve is to provide a cushion for revenue shortfalls, emergencies, and for expenditure opportunities. Based upon ongoing expenditures less grants: proposed goal is to have a 19% reserve with 20% by 2020. 25,511,949 Yes 19% 6,123,339 Operating Reserve This is an unappropriated reserve for operating emergencies and/or revenue shortfalls. Established 15% reserve of Fund's operating budget (including transfers) in 2018. 918,501 Yes 15% 455,320 Designated Reserve This is an unappropriated reserve for operating and capital emergencies and revenue shortfalls. 25% of Fund’s operating budget.113,904 Yes 25% 575,404 Designated Reserve This is an unappropriated reserve for operating emergencies and/or revenue shortfalls. 10% of Fund’s operating budget.57,540 Yes 10% 663,416 Designated Reserve This is an unappropriated reserve for operating emergencies and/or revenue shortfalls. 10% of Fund’s operating budget.66,342 Yes 10% 19,099 Emergency Reserve Reserve was established to cover emergencies and revenue fluctuations. Current reserve policy designates $500,000 to cover the purposes of the fund. 500,000 Yes 2618% 2,104,085 Emergency Reserve Reserve is to provide a cushion for revenue shortfalls, emergencies, and for expenditure opportunities. Reserve is currently set at $50,000.50,000 Yes 2% 6,156,347 Emergency Reserve This is an unappropriated reserve to fund unanticipated operating emergencies. Also included within this reserve are funds intended to meet the 3% of Funding Sources Reserve Requirements of TABOR. 10% of Fund’s total operating uses.615,635 Yes 10% 1,228,096 Emergency Reserve was established to cover emergencies. Current reserve policy designates 10% of annual Library property revenues for emergencies. 122,810 Yes 10% Emergency/ Stabilization Uses of Funds per Reserve Policy Emergency/ Stabilization Emergency/ Stabilization Uses of Funds per Reserve Policy LIBRARY Emergency/ Stabilization Uses of Funds per Reserve Policy Uses of Funds per Reserve Policy Uses of Funds per Reserve Policy Emergency/ Stabilization Uses of Funds per Reserve Policy DOWNTOWN COMMERCIAL DISTRICT Category RESERVE POLICIES Emergency/ Stabilization Emergency/ Stabilization BOULDER JUNCTION GENERAL IMPROVEMENT DISTRICT -PARKING AIRPORT BOULDER JUNCTION GENERAL IMPROVEMENT DISTRICT - TDM Emergency/ Stabilization GENERAL Uses of Funds per Reserve Policy Emergency/ Stabilization CLIMATE ACTION PLAN .25 CENT SALES TAX Uses of Funds per Reserve Policy CAPITAL DEVELOPMENT Uses of Funds per Reserve Policy City of Boulder's 2019 APPROVED BUDGET | Page 244 BUDGET POLICIES Purpose Current Reserve Policy 2019 Projected Amount Reserve Policy Met (Yes/No) Percent of Operating Expenses Category RESERVE POLICIES 24,232,763 OSBT Contingency Reserve Reserve was established to cover revenue fluctuations which might impact the Fund’s ability to make debt service payments, as well as emergencies related to acquisitions. Reserve per OSBT is to cover an amount based on 20% of operating budget plus outstanding General Obligation and BMPA debt totals supported by sales tax revenues. 4,846,553 Yes 20% 8,507,983 Operating Reserve This is an unappropriated reserve which was established to cover revenue fluctuations and operating emergencies. 10% of the operating budget that is funded by fees and permit revenue. 850,798 Yes 10% 10,554,893 Emergency Reserve Reserve is to provide a cushion for revenue shortfalls, emergencies, and for expenditure opportunities. Policy is to allow a rolling fund balance to provide stability to annual operations that may otherwise be affected by shortfalls in revenue. 1,054,489 Yes 10% 5,422,586 Operating Reserve This is an unappropriated reserve for operating emergencies and/or revenue shortfalls. 25% of Fund’s operating budget (including transfers).1,355,647 Yes 25% 18,511,132 Operating Reserve This is an unappropriated reserve for operating emergencies and/or revenue shortfalls. Reserve is set at 5% of operating 1,034,144 Yes 6% 843,318 Designated Reserve This is an unappropriated reserve for operating and capital emergencies and revenue shortfalls. Reserve is set at $25,000.25,000 Yes 3% 596,157 Emergency Reserve This is an unappropriated reserve to fund unanticipated operating emergencies. Also included within this reserve are funds intended to meet the 3% of Funding Sources Reserve Requirements of TABOR. 25% of Fund’s total uses.149,039 Yes 25% 10,888,231 Operating Reserve This is an unappropriated reserve for operating emergencies and/or revenue shortfalls. 25% of Fund’s operating budget (including transfers).2,722,058 Yes 25% 17,555,483 Operating Reserve This is an unappropriated reserve for operating emergencies and/or revenue shortfalls. 25% of Fund’s operating budget (including transfers).4,388,871 Yes 25%Emergency/ Stabilization UNIVERSITY HILL COMMERCIAL DISTRICT Uses of Funds per Reserve Policy TRANSPORTATION DEVELOPMENT Emergency/ Stabilization Emergency/ Stabilization WATER UTILITY Uses of Funds per Reserve Policy WASTEWATER UTILITY Uses of Funds per Reserve Policy Emergency/ Stabilization Uses of Funds per Reserve Policy Emergency/ Stabilization Uses of Funds per Reserve Policy Emergency/ Stabilization Uses of Funds per Reserve Policy PLANNING AND DEVELOPMENT SERVICES Emergency/ Stabilization RECREATION ACTIVITY Uses of Funds per Reserve Policy STORMWATER/FLOOD MANAGEMENT UTILITY Uses of Funds per Reserve Policy Emergency/ Stabilization Emergency/ Stabilization TRANSPORTATION Uses of Funds per Reserve Policy OPEN SPACE City of Boulder's 2019 APPROVED BUDGET | Page 245 DEBT SERVICE DEBT POLICY As stated in the Citywide Financial and Management Policies section, 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, interfund loans, equipment leases (with the exception of vehicles) and sale/leaseback agreements are approved methods for financing capital projects. DEBT ADMINISTRATION The following table shows the city’s outstanding debt issuance (in $1,000s) as of December 31, 2018. Gov't Business Total General Obligations Payable 18,399$ 5,732$ 24,131$ Pension Bonds Payable 6,675 - 6,675 Revenue Bonds payable - 105,672 105,672 Capital Improvement Bonds 38,387 38,387 Certificates of Participation 38,691 - 38,691 Lease Purchase Revenue Notes Payable 3,478 - 3,478 Promissory Notes - 1,167 1,167 Capital Lease Purchase Agreements 7,610 - 7,610 Subtotal 113,240$ 112,571$ 225,811$ Compensated Absences 10,716$ 1,109$ 11,825$ Retiree Health Care Benefit (OPEB)2,706 381 3,087 Estimated Claims Payable-Risk Mgmt 2,979 - 2,979 Total 129,641$ 114,061$ 243,702$ SUMMARY OF OUTSTANDING DEBT The Combined Schedule of Long-Term Debt Payable and the current debt schedules by fund for 2018-2024 present more detailed information about the debt position of the city. The city’s general obligation credit rating has been established as Aa1 by Moody’s Investors Service and AA+ by Standard & Poor’s. The city’s revenue bond credit rating has been established as Aa1 by Moody’s Investors Service and AAA by Standard and Poors. 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. Under the City Charter, the city’s general obligation bonded debt issuances are subject to a legal limitation based on 3 percent 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. City of Boulder's 2019 APPROVED BUDGET | Page 246 DEBT SERVICE 2018 2019 2020 2021 2022 2023 2024 Actual Approved Projected Projected Projected Projected Projected Bonds General Obligation Waste - Reduction Bonds, Series 2009 - final payment occurs in 2029 Principal 270$ 280$ 290$ 300$ 310$ 320$ 335$ Interest 151 143 134 124 114 101 88 Subtotal 421$ 423$ 424$ 424$ 424$ 421$ 423$ Taxable Pension Obligation - Bonds Series 2010 - final payment occurs in 2030 Principal 395$ 410$ 425$ 440$ 460$ 480$ 500$ Interest 292 278 262 245 227 209 189 Subtotal 687$ 688$ 687$ 685$ 687$ 689$ 689$ General Fund Bonds - Capital Improvement Projects - Bonds Series 2012 - final payment occurs in 2031 Principal 1,945$ 2,000$ 2,080$ 2,165$ 2,250$ 2,340$ 2,435$ Interest 1,389 1,331 1,251 1,168 1,081 991 897 Subtotal 3,334$ 3,331$ 3,331$ 3,333$ 3,331$ 3,331$ 3,332$ Total 4,442$ 4,442$ 4,442$ 4,442$ 4,442$ 4,441$ 4,444$ Bonds Principal 1,865$ 1,945$ -$ -$ -$ -$ -$ Interest 157 80 - - - - - Subtotal 2,022$ 2,025$ -$ -$ -$ -$ -$ Principal 1,715$ -$ -$ -$ -$ -$ -$ Interest 69 - - - - - - Subtotal 1,784$ -$ -$ -$ -$ -$ -$ Principal 440$ 440$ 445$ 455$ 460$ 470$ 480$ Interest 225 216 207 198 189 179 168 Subtotal 665$ 656$ 652$ 653$ 649$ 649$ 648$ Total 4,471$ 2,681$ 652$ 653$ 649$ 649$ 648$ Bonds Principal 1,475$ 1,500$ 1,535$ 1,565$ 1,595$ 1,625$ 1,660$ Interest 785 756 726 695 664 632 599 Subtotal 2,260$ 2,256$ 2,261$ 2,260$ 2,259$ 2,257$ 2,259$ Principal 1,775$ 1,855$ 1,930$ 2,015$ -$ -$ -$ Interest 303 232 158 81 - - - Subtotal 2,078$ 2,087$ 2,088$ 2,096$ -$ -$ -$ Principal 2,380$ 1,325$ 2,380$ -$ -$ -$ -$ Interest 153 55 145 - - - - Subtotal 2,533$ 1,380$ 2,525$ -$ -$ -$ -$ Principal -$ 832$ 1,350$ 1,386$ 1,431$ 1,472$ 1,518$ Interest - 1,571 1,056 1,016 974 931 887 Subtotal -$ 2,403$ 2,406$ 2,402$ 2,405$ 2,403$ 2,405$ Total 6,871$ 8,126$ 9,280$ 6,758$ 4,664$ 4,660$ 4,664$ Fund/Debt Issues 2018-2024 DEBT SERVICE (in $1,000s) Water and Sewer Revenue Refunding Bonds - Series 2011 - final payment occurs in 2021 Water and Sewer Revenue Bonds - Series 2018 - final payment occurs in 2038 General Open Space Water Utility Open Space Acquisition Bonds Series 2006 - final payment occurs in 2019 Open Space Acquisition Refunding Bonds Series 2007 - final payment occurs in 2018 Water and Sewer Revenue Bonds - Series 2016 - final payment occurs in 2035 Water and Sewer Revenue Ref. Bonds - Series 2007 - final payment occurs in 2019 Open Space Acquisition Bonds Series 2014 - final payment occurs in 2034 - issued October 9, 2014 City of Boulder's 2019 APPROVED BUDGET | Page 247 DEBT SERVICE 2018 2019 2020 2021 2022 2023 2024 Actual Approved Projected Projected Projected Projected Projected Fund/Debt Issues 2018-2024 DEBT SERVICE (in $1,000s) Bonds Principal 410$ 420$ 425$ 435$ 445$ 460$ 470$ Interest 268 260 251 243 234 221 207 Subtotal 678$ 680$ 676$ 678$ 679$ 681$ 677$ Principal 455$ 470$ 480$ 495$ 510$ 525$ 540$ Interest 218 204 191 177 162 147 131 Subtotal 673$ 674$ 671$ 672$ 672$ 672$ 671$ Principal 2,150$ 2,250$ 2,350$ 2,450$ 2,575$ 2,705$ 2,820$ Interest 1,012 905 792 675 552 424 288 Subtotal 3,162$ 3,155$ 3,142$ 3,125$ 3,127$ 3,129$ 3,108$ Principal -$ 83$ 135$ 139$ 144$ 148$ 152$ Interest - 158 106 102 98 93 89 Subtotal -$ 241$ 241$ 241$ 242$ 241$ 241$ Total 4,513$ 4,750$ 4,730$ 4,716$ 4,720$ 4,723$ 4,697$ Bonds Principal 950$ 980$ 1,010$ 1,040$ 1,070$ 1,100$ 1,135$ Interest 640 611 582 551 520 488 455 Subtotal 1,590$ 1,591$ 1,592$ 1,591$ 1,590$ 1,588$ 1,590$ Principal 370$ -$ -$ -$ -$ -$ -$ Interest 11 - - - - - - Subtotal 381$ -$ -$ -$ -$ -$ -$ Total 1,971$ 1,591$ 1,592$ 1,591$ 1,590$ 1,588$ 1,590$ Bonds Principal 1,005$ -$ -$ -$ -$ -$ -$ Interest 40 - - - - - - Subtotal 1,045$ -$ -$ -$ -$ -$ -$ Principal 700$ 720$ 740$ 765$ 790$ 820$ -$ Interest 129 115 93 71 48 25 - Subtotal 829$ 835$ 833$ 836$ 838$ 845$ -$ Total 1,874$ 835$ 833$ 836$ 838$ 845$ -$ Water and Sewer Revenue Bonds - Series 2010 - final payment occurs in 2030 Water and Sewer Revenue Refunding Bonds - Series 2012 - final payment occurs in 2025 Water and Sewer Revenue Bonds - Series 2018 - final payment occurs in 2038 Wastewater Utility Stormwater/Flood Downtown Commercial District CAGID Refunding Bonds Series 2012 - final payment occurs in 2023 Storm Water & Flood Revenue - Bonds Series 2015 - final payment occurs in 2035 Storm Water & Flood Refunding - Bonds Series 2010 - final payment occurs in 2018 CAGID Refunding Bonds Series 2009 - final payment occurs in 2018 Water and Sewer Revenue Bonds - Series 2015 - final payment occurs in 2035 City of Boulder's 2019 APPROVED BUDGET | Page 248 DEBT SERVICE 2018 2019 2020 2021 2022 2023 2024 Actual Approved Projected Projected Projected Projected Projected Fund/Debt Issues 2018-2024 DEBT SERVICE (in $1,000s) Lease Purchase Revenue Notes Luchetta Properties, Inc. - final payment occurs in 2020 Principal 60$ 63$ 66$ -$ -$ -$ -$ Interest 9 6 3 - - - - 69$ 69$ 69$ -$ -$ -$ -$ Edward H. Kolb - final payment occurs in 2018 Principal 50$ -$ -$ -$ -$ -$ -$ Interest 2 - - - - - - 52$ -$ -$ -$ -$ -$ -$ Mary E. Vigil - final payment occurs in 2018 Principal 50$ -$ -$ -$ -$ -$ -$ Interest 2 - - - - - - 52$ -$ -$ -$ -$ -$ -$ E.R.T.L. - final payment occurs in 2023 Principal 490$ 506$ 522$ 539$ 557$ 575$ -$ Interest 104 88 71 54 37 19 - 594$ 594$ 593$ 593$ 594$ 594$ -$ Certificates of Participation Principal 1,485$ 1,530$ 1,575$ 1,625$ 1,670$ 1,725$ 1,780$ Interest 1,338 1,293 1,247 1,200 1,151 1,097 1,041 2,823$ 2,823$ 2,822$ 2,825$ 2,821$ 2,822$ 2,821$ Total 3,590$ 3,486$ 3,484$ 3,418$ 3,415$ 3,416$ 2,821$ Capital Leases Principal 120$ 126$ 133$ 139$ 146$ 153$ -$ Interest 38 32 26 19 12 5 - Subtotal 158$ 158$ 159$ 158$ 158$ 158$ -$ Principal 564$ 613$ 665$ 721$ 780$ 843$ 843$ Interest 211 193 172 150 127 101 101 Subtotal 775$ 806$ 837$ 871$ 907$ 944$ 944$ Total 933$ 964$ 996$ 1,029$ 1,065$ 1,102$ 944$ This debt is paid with base rentals transferred from various funds as indicated in the above debt service schedules. BMPA Leasing Corp. 2008A-R1 Subtotal 2005C Subtotal Energy Efficiency Improvement Project - Phase I with Banc of America Leasing and Capital, LLC Subtotal 2013A 2008A-R2 Taxable Certificates of Participation - Series 2015 - final payment in 2035 Facilities Asset Management Subtotal Subtotal City of Boulder's 2019 APPROVED BUDGET | Page 249 DEBT SERVICE Open Space Properties 663$ 2,263$ Subtotal 663$ 2,263$ Facilities Asset Management 964$ 6,187$ Subtotal 964$ 6,187$ Total 1,627$ 8,450$ Represented are all lease/purchase obligations known or predictable at the time of the production of the 2019 budget. Leasehold Improvements LEASE-PURCHASE OBLIGATIONS (in $1,000s) Estimated Amount to be Expended During 2019 Remaining Lifetime Obligation 2020 & Beyond Item Real Property 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 $2,416,543 $2,562,746 $2,566,046 $2,498,114 $2,500,706 $2,567,475 $2,599,362 $3,146,952 $3,667,034 $3,722,039 72,496$ 76,882$ 76,981$ 74,943$ 75,021$ 77,024$ 77,981$ 94,409$ 110,011$ 111,661$ Amount of Debt Applicable to Debt Margin Total bonded debt 58,410$ 49,683$ 41,747$ 87,242$ 77,024$ 77,981$ 70,793$ 37,071$ 30,806$ 24,416$ Less deductions allowed by law: Self-supporting GO bonds 58,410$ 49,683$ 41,747$ 87,242$ 77,024$ 77,981$ 70,793$ 37,071$ 30,806$ 24,416$ Total Deductions 58,410$ 49,683$ 41,747$ 87,242$ 77,024$ 77,981$ 70,793$ 37,071$ 30,806$ 24,416$ Debt Applied to Debt Margin -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Legal Debt Margin 72,496$ 76,882$ 76,981$ 74,943$ 75,021$ 77,024$ 77,981$ 94,409$ 110,011$ 111,661$ Note: The total indebtedness of the City, payable solely from the proceeds of ad valorem taxes, shall not exceed 3 percent of assessed value of taxable property in the municipality. Indebtedness payable in whole or in part from other revenue sources, or is subject to annual appropriations by the Boulder City Council, is not included in this limitation. (Charter of the City of Boulder, Sec. 97.) Total Assessed Value (Prior Year Assessed Value for Current Year Collections - Debt Limit - 3% of Total Assessed Value COMPUTATION OF LEGAL DEBT MARGIN FOR THE LAST TEN YEARS (in $1,000s) City of Boulder's 2019 APPROVED BUDGET | Page 250 [This page intentionally left blank] City of Boulder's 2019 APPROVED BUDGET | Page 251 BUDGET APPROPRIATION ORDINANCE City of Boulder's 2019 APPROVED BUDGET | Page 252 BUDGET APPROPRIATION ORDINANCE City of Boulder's 2019 APPROVED BUDGET | Page 253 BUDGET APPROPRIATION ORDINANCE City of Boulder's 2019 APPROVED BUDGET | Page 254 BUDGET APPROPRIATION ORDINANCE City of Boulder's 2019 APPROVED BUDGET | Page 255 [This page intentionally left blank] BUDGET APPROPRIATION ORDINANCE