2018 Annual Budget - Volume 12018 ANNUAL BUDGET
VOLUME I
CITY OF BOULDER, COLORADO
Photo Credit: Dave Sutherland
2018 Annual Budget Volume I
City of Boulder's 2018 BUDGET VOLUME I | Page 2
The Government Finance Officers Association of the United States and Canada (GFOA) presented
a Distinguished Budget Presentation Award to City of Boulder, Colorado for its annual budget
for the fiscal year beginning January 1, 2017. In order to receive this award, a governmental
unit must publish a budget document that meets program criteria as a policy document, as an
operations guide, as a financial plan, and as a communications device. In addition to this award,
the City of Boulder received Special Capital 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 2018 BUDGET VOLUME I | Page 3
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 4
City of Boulder's 2018 BUDGET VOLUME I | Page 5
CITY OF BOULDER CITY COUNCIL
Mayor.........................................................................................................Suzanne Jones
Mayor Pro Tem...................................................................................Andrew Shoemaker
Council Members...............................................................................Matthew Appelbaum
Aaron Brockett
Jan Burton
Lisa Morzel
Sam Weaver
Bob Yates
Mary Young
City of Boulder's 2018 BUDGET VOLUME I | Page 6
CITY OF BOULDER STAFF
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........................................................................Molly Winter
Executive Director of Energy Strategy & Electric Utility Development.......Heather Bailey
Fire Chief............................................................................................Michael Calderazzo
Director of Human Resources...........................................................................Joyce Lira
Director of Human Services............................................................................Karen Rahn
Chief Information Officer.....................................................................................Don Ingle
Director of Library and Arts...........................................................................David Farnan
Municipal Court Administrator..........................................................................James Cho
Director of Open Space & Mountain Parks..................................................Tracy Winfree
Director of Parks & Recreation...................................................................Yvette Bowden
Director of Planning, Housing & 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 Boulder's 2018 BUDGET VOLUME I | Page 7
CITY OF BOULDER BUDGET STAFF
Executive Budget Officer..............................................................................Kady Doelling
Senior Financial Analyst............................................................................Hannah Combs
Senior Budget Analyst..............................................................................Devin Billingsley
Senior Budget Analyst...................................................................................Gina Coluzzi
Budget Analyst...........................................................................................Rachel Deckert
Budget Analyst...........................................................................................Ashley Denault
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........................................................................................Donna Jobert
Energy Strategy & Electric Utility Development...............................................Heidi Joyce
Fire-Rescue...................................................................................................Holger Durre
Human Resources......................................................................................Barbara O’Neil
Human Services...........................................................................................Barbara Long
Information Technology....................................................................................Beth Lemur
Municipal Court...................................................................................................Jean Grill
Open Space & Mountain Parks................................................................Lauren Kilcoyne
Parks & Recreation.................................................................................Jonathan Steiner
Planning, Housing & Sustainability..........................................................Joanna Paradiso
Police........................................................................................................Bridget Pankow
Public Works - Development Services....................................................Joanna Paradiso
Public Works - Facility & Asset Management; Fleet.........................................Maria Diaz
Public Works - Transportation..........................................................................Jenna Pratt
Public Works - Utilities........................................................................................Ken Baird
City of Boulder's 2018 BUDGET VOLUME I | Page 8
TABLE OF CONTENTS
1 | City Manager’s Budget Message .............................................................13
Attachment A: Significant Changes ...............................................................................21
2 | Citywide Context & Strategy ...................................................................27
General City Information................................................................................................28
Budget Philosophy & Process .......................................................................................31
Strategic & Long-Term Planning ....................................................................................35
Priority Based Budgeting ...............................................................................................37
3 | Sources & Uses ...........................................................................................47
Citywide Summary .........................................................................................................48
Citywide Sources ...........................................................................................................49
Citywide Uses ................................................................................................................65
4 | Energy Strategy & Electric Utility Development Project ...............79
5 | Central Broadway Planning Project ....................................................83
6 | Department Overviews ..............................................................................87
City Attorney’s Office .....................................................................................................89
City Clerk’s Office ..........................................................................................................93
City Council ...................................................................................................................95
City Manager’s Office ....................................................................................................97
Communication............................................................................................................101
Community Vitality .......................................................................................................105
Finance ........................................................................................................................111
Fire-Rescue .................................................................................................................117
General Governance ...................................................................................................121
Human Resources .......................................................................................................123
Human Services ..........................................................................................................127
Information Technology ...............................................................................................133
Library & Arts ...............................................................................................................137
Municipal Court............................................................................................................141
Open Space & Mountain Parks ...................................................................................145
Parks & Recreation......................................................................................................151
Planning, Housing & Sustainability ..............................................................................157
Police ...........................................................................................................................163
Public Works ................................................................................................................167
City of Boulder's 2018 BUDGET VOLUME I | Page 9
TABLE OF CONTENTS
7 | Fund Financials ........................................................................................177
General Fund...............................................................................................................178
.25 Cent Sales Tax Fund .............................................................................................180
Affordable Housing Fund .............................................................................................181
Airport Fund .................................................................................................................182
Boulder Junction Access District GID Parking Fund....................................................183
Boulder Junction Access District GID Travel Demand Management Fund .................184
Boulder Junction Improvement Fund...........................................................................185
Capital Development Fund ..........................................................................................186
Climate Action Plan Fund ............................................................................................187
Community Development Block Grant Fund ...............................................................188
Community Housing Assistance Program Fund ..........................................................189
Compensated Absences Fund ....................................................................................190
Computer Replacement Fund .....................................................................................191
Downtown Commercial District Fund ..........................................................................192
Equipment Replacement Fund ....................................................................................194
Facility Renovation & Replacement Fund ...................................................................195
Fleet Operations & Replacement Fund .......................................................................196
Home Investment Partnership Grant Fund ..................................................................197
Library Fund ................................................................................................................198
Lottery Fund ................................................................................................................199
Open Space Fund .......................................................................................................200
Permanent Park & Recreation Fund............................................................................201
Planning & Development Services Fund .....................................................................202
Property & Casualty Fund ...........................................................................................203
Recreation Activity Fund ..............................................................................................204
Stormwater/Flood Management Utility Fund ...............................................................206
Sugar-Sweetened Beverage Distribution TaxFund ......................................................208
Telecommunications Fund ...........................................................................................209
Transit Pass GID Fund ................................................................................................210
Transportation Fund ....................................................................................................212
Transportation Development Fund ..............................................................................214
University Hill Commercial District Fund .....................................................................215
Wastewater Fund ........................................................................................................216
Water Utility Fund ........................................................................................................218
Workers' Compensation Fund .....................................................................................220
8 | Appendix .....................................................................................................221
Budget Terms ..............................................................................................................222
Fund Definitions...........................................................................................................225
Fees, Rates & Charges ...............................................................................................229
Financial & Management Policies ...............................................................................237
Reserve Policies ..........................................................................................................243
Debt Service ................................................................................................................251
Budget Appropriation Ordinance .................................................................................259
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 10
City of Boulder's 2018 BUDGET VOLUME I | Page 11
HOW TO USE THIS DOCUMENT
The City of Boulder’s 2018 Approved Budget contains a detailed description of how the city plans to invest available
resources into city operations in 2018. Included in this description is information on how the city organization is
structured, explanations on how decisions for allocations are guided, details of the major goals and accomplishments
for the city and its departments, projections for revenues and expenditures for 2018 through 2023, and historic data
for revenues and expenditures prior to 2018. The 2018 Approved Budget has eight main parts:
1 | City Manager’s Budget Message
The City Manager’s Budget Message is a transmittal letter from Boulder’s City Manager to Boulder’s City Council
and residents that summarizes the contents of the 2018 Approved Budget. The transmittal letter includes an
attachment that details variances in the 2018 Operating Budget to the 2017 Operating Budget.
2 | Citywide Context & 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 defines key financial terms. In addition, it explains the long-range financial planning strategies of
the city of Boulder and describes the city’s use of Priority Based Budgeting (PBB). The section also lists all of
the city’s programs by PBB quartile.
3 | Sources & Uses
The Sources & Uses section contains summary information of the 2018 Approved Budget, projected revenues
and budgeted expenditures. It shows all anticipated revenues (sources) by type and fund, provides information
on tax rates, shows budgeted expenditures (uses) by fund, lists all interfund transfers, and provides staffing
information.
4 | Energy Strategy & Electric Utility Development Project
This section describes the operational structure and function, accomplishments, and upcoming key initiatives for
the city’s Energy Strategy & Electric Utility Development project. It also includes the 2018 Approved Budget and
key decision points in 2018.
5 | Central Broadway Planning Project
The Central Broadway Planning Project section provides an overview of the project, including work completed to
date and future plans, as well as an overview of project-related expenditures in 2018.
6 | Department Overviews
Department Overviews describe the city’s operational structure and function, 2017 accomplishments, and 2018
key initiatives for each of the city’s individual departments. It includes details on significant changes between the
2017 and 2018 budgets, as well as the detailed program budget, for each department.
7 | Fund Financials
The Fund Financials section provides tables detailing the sources and uses of each of the city’s 35 funds, for
2016 actual expenditures, the 2017 Revised Budget, the 2018 Approved Budget, and 2019-2023 Projected
Budgets.
8 | Appendix
New to this year’s budget, the Appendix includes six sub-sections, previously located elsewhere in the budget.
These include: Budget Terms; Fund Definitions; Fees, Rates, & Charges; Financial & Management Policies;
Reserve Policies; Debt Service; and Budget Appropriation Ordinance.
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 12
City of Boulder's 2018 BUDGET VOLUME I | Page 13
1 | CITY MANAGER’S BUDGET MESSAGE
Dear Members of City Council and Residents of Boulder,
I am pleased to present the 2018 Budget for review and consideration. At $389.2 million, this budget reflects City
Council-adopted goals and was developed in accordance with the City Charter, Financial Management Policies,
Operating Budget guiding principles, and Capital Improvement Program (CIP).
The City of Boulder is monitoring the economy closely and recommending a conservative budget that accounts
for slowing sales and use tax collections while addressing community priorities to maintain current assets, care
for vulnerable and underrepresented populations, enhance community engagement and outreach, and implement
policies to address social equity and resilience.
A primary focus of the 2018 Budget continues to be providing resources necessary to meet the city’s climate goals.
The city is currently pursuing a number of strategies related to achieving these goals, including an effort to create its
own electric utility. Because this particular strategy was subject to voter consideration in November, the budget did
not include a contingency for continued funding of the municipal electric project after 2017. Additional funding was,
however, included in a ballot measure approved by voters in November 2017. Since voters supported continued
municipalization efforts, staff will prepare an amended budget for council consideration. Similarly, the 2018 Budget
does not reflect funding associated with the voter-approved extension of the 0.3 percent sales and use tax for capital
improvement projects. Since this ballot item for the extension of the capital tax was supported, the 2018 budget will
be amended to reflect this change.
For 2018, the Budget continues to leverage department assessments, comprehensive planning and strategic capital
investment to ensure a strong financial foundation. However, the headwinds of a slowing economy, reflected by
lower than projected sales tax revenues and declining construction use tax revenues, suggest fiscal prudence. The
Approved Budget enhances General Fund reserves, maintains core government services, and supports Boulder’s
forward-thinking community by confronting challenging issues and finding solutions that are efficient, rooted in
best practices, and support shared values. It accomplishes these priorities with minimal staffing increases and a
conservative approach to new initiatives.
The Financial Context for the Recommended Budget
This budget addresses community needs and priorities within the context of the current and projected economic climate.
There are reasons to proceed cautiously. Total sales and use tax collections, which are the largest component of
General Fund revenues, were down 4.5 percent through June 2017 when compared to collections through June 2016.
While Retail Sales Tax is remaining steady, several revenues have slowed in the past year. Specifically, Construction
Use Tax is down 40.8 percent and Business Use Tax is down 11.5 percent. Despite significant construction activity in
2017 and a vibrant business community, much of these construction-related revenues were collected in 2016 when
applications were received and permits were issued. The valuation of new permits issued in 2017 has declined and is
more consistent with the scope of construction activity experienced in 2014.
City of Boulder's 2018 BUDGET VOLUME I | Page 14
CITY MANAGER'S BUDGET MESSAGE
There are some positive indicators for the 2018 economy. Boulder’s unemployment level is 2.0 percent in June 2017,
compared to 2.8 percent in June 2016, and is outperforming the state unemployment rate of 2.3 percent and the
national rate of 4.4 percent for June 2017. While sales and use taxes are the largest component of General Fund
revenues, other revenues and trends also impact overall General Fund revenue collections.
Local governments often seek to diversify their revenue sources to meet several public policy goals including revenue
stability. Revenue stability is important as local government budgets, including the City of Boulder’s General Fund
budget, are largely dedicated to funding on-going core service needs. For 2018, the city’s portion of property tax
is estimated to increase approximately 18 percent or $6.7 million city-wide ($5.6 million in the General Fund). This
increase in property tax revenue will help compensate for the sales and use tax decrease. Boulder’s diverse tax
structure is designed to accommodate shifts in revenue sources to continue the delivery of core services. Although
economic forecasts indicate a slowing local economy, overall revenues remain stable.
The Budget focus is on core services, public outreach to inform better decisions, and assistance for underprivileged
members of the community. Adding new initiatives will require difficult trade-offs to ensure future expenses do not
outpace future revenues. In keeping with the good governance objective to increase reserves to protect municipal
services in the event of future emergencies or recessions, the Budget increases the city’s General Fund reserve to
18.0 percent in 2018. The city will continue to build the reserve until it reaches 20.0 percent in 2020, a policy decision
that is especially important in light of projected revenues. The Budget also supports recent annual independent
financial audit recommendations to retire legacy systems in favor of more secure and efficient technologies.
During the 2018 budget process, additional property tax revenues expected in the General Fund were identified to
address deferred public safety investments, priorities around community affordability, and remaining a welcoming and
inclusive community. Radio infrastructure remains the top priority for funding, should the capital tax not be supported
by the voters. If the capital tax extension is successful, the additional property tax revenues will be used to support
other critical General Fund capital needs.
Finally, the city continues to implement the financial policy of using one-time revenue only for one-time expenditures,
which has served the city well during and since the last recession.
The annual budget of $389.2 million (excluding transfers) across all funds and areas represents a 20.9 percent
increase in spending over 2017. The primary factor in this budget increase is a $50.5 million increase in capital
spending over 2017. Capital investment, which is an important part of the city’s long-term strategic financial plan, is
prioritized and funds are set aside, over time to directly cover the costs of planned capital projects and associated
debt service. Capital spending fluctuates from year to year, based on maintenance schedules and needed upgrades,
as well as timing of new projects. These spending variances impact the total city budget in any given year. Several
large projects are planned for 2018 including the Carter Lake Pipeline ($32 million), Sewer Interceptor ($10 million),
and Scott Carpenter Aquatics Enhancements ($8.3 million).
For these reasons, the operating budget often better depicts year-to-year trends. The operating budget of $277.6
million represents a 5.2 percent increase compared to 2017 and includes a net staffing increase of 11 Full Time
Equivalent positions (FTE), including four fixed-term positions. This modest operating increase includes important,
strategic investments in the community, outlined in more detail below. The Budget reflects cost-control measures,
most notably a successful well-being program and a deliberate approach to managing employee benefits, which
helped contribute to no increase in the cost of employee health benefits for 2018. This is an important accomplishment
in an era of increases in health care costs nationwide.
City of Boulder's 2018 BUDGET VOLUME I | Page 15
CITY MANAGER'S BUDGET MESSAGE
Aligning Spending with Community Priorities
I am proud to say that the 2018 Budget aligns resources with community priorities. As has been the case in recent
years, the context for consideration was the city’s strategic plan, department assessments and resident feedback from
the 2016 Community Survey. The 2018 budget process was developed to ensure investment in the highest priority
areas, the maintenance of current assets and core services, and support for the livability and vibrancy of the Boulder
community in an evolving economic environment. This budget also was guided by the Community Sustainability
Framework, in conjunction with the update to the Boulder Valley Comprehensive Plan.
Community Sustainability Framework
As this figure shows, the city has identified several outcomes necessary for Boulder’s vision of a great community.
These outcomes are supported by master, strategic and, in some cases, subcommunity and area plans. We evaluate
new city projects and funding requests based upon whether and how they contribute to achieving the outcomes.
A complete list of significant changes for 2018 is included in Attachment A (listed by department). I would like to share
some highlights under each of the categories of outcomes to underscore the value of the Sustainability Framework.
2018 Recommended Budget Highlights
Investments to support an environmentally sustainable community include continuing the Chautauqua Area Access
Management Plan (CAMP) implementation begun in the summer of 2017 to reduce vehicular impacts to Open Space
and Mountain Parks, and area neighborhoods. This budget also maintains funding to support the city’s climate and
energy programs to reduce energy consumption. As a result of climate-related initiatives, including the Commercial
EnergySmart rebates, energy consumption has dropped, as evidenced by the decrease in Climate Action Plan Tax
revenues. However, the Approved Budget continues to support efforts to reduce Boulder’s carbon footprint. Funding
also is allocated for Bridge House Ready to Work employees who assist in maintaining city parks and for reducing
visitor impacts to parks and natural areas.
City of Boulder's 2018 BUDGET VOLUME I | Page 16
CITY MANAGER'S BUDGET MESSAGE
Replacing aging utility infrastructure, completing 2013 flood recovery projects, providing for neighborhood speed
management, and public safety communications are 2018 priorities. This budget also supports Emergency Medical
Service (EMS) research related to implementing Advanced Life Support (ALS) services as part of the Fire Department’s
all-hazard response capability and Boulder’s contribution to the regional hazardous materials authority for shared
resources.
In 2018, the city will invest in Body-Worn Cameras (BWC) and an In-Car Video System for the Police Department.
Per council direction, the department deployed BWCs on all officers in 2015. The proposed annual funding will pay for
ongoing replacement, licensing and maintenance costs including cloud server storage.
Safety for at-risk populations also is enhanced through continued funding of the EDGE (Early Diversion Get Engaged)
program. EDGE is a partnership between Mental Health Partners, Boulder Police Department, Longmont Police
Department, and the Boulder County Sheriff’s Office with the goal of diverting individuals with mental illness and
addictions from involvement with the criminal justice system, by providing on-site triage to connect individuals with
community resources and treatment options. Boulder contributes approximately 25 percent of the total program cost.
The 2018 Budget also reflects the city’s continued investment in the Towards Vision Zero initiative aimed at improving
safety by reducing crashes involving serious injuries and fatalities for people using all modes of travel.
The Community Vitality Department supports several key economic areas of the city, including the downtown, University
Hill, and Boulder Junction areas and partners with the respective areas to address the city’s overall economic vitality.
In August 2017, the department shared with council an Information Packet about plans to develop Boulder’s next retail
sales strategy to strengthen the city’s retail sector to grow sales and use tax revenues beyond the 2 percent projected
growth for 2018.
The Approved Budget includes funding for two initiatives in 2018 involving Boulder’s innovation economy: the Boulder
virtual technology business incubator operated by the Boulder Small Business Development Center (SBDC) and
"Boulder Breakthrough", a collaborative effort led by the Boulder Chamber and Boulder Economic Council. Funding
also is provided for expanded paid parking stations in the Boulder Junction area and for legal and architectural
services required for the University Hill Hotel and Parking Garage project, and to continue the Civic Area Access/TDM/
parking management strategies pilot program.
City of Boulder's 2018 BUDGET VOLUME I | Page 17
CITY MANAGER'S BUDGET MESSAGE
The 2016 Community Survey emphasized the importance of affordable housing and access to services for vulnerable
and at-risk members of our community. Several initiatives in the 2018 Budget continue these programs and support
livable community initiatives. Planning, Housing & Sustainability will enhance the online application and service
system for the affordable housing program. The budget also includes more than $572,000 for the annexation, interim
management and investment in infrastructure for the Ponderosa Mobile Home Park.
The Human Services Strategy is a major initiative in 2018, with over $1.6 million being dedicated to various programs
within the strategy. This includes funding for homelessness services and childcare subsidies, as well as continued
funding to work with the Emergency Family Assistance Association (EFAA) to support the Keep Families Housed
program.
In 2017, the city expanded the Living Wage program to increase funding for city employees, custodial and landscape
contractors, and emergency service providers. The expansion increased the minimum wage to $15.67 per hour for
all standard and temporary employees. The 2018 Budget includes this funding and increases the minimum wage for
nonstandard employees, beginning to accelerate the city’s minimum wage earlier than required by the state mandate.
As noted previously, while Boulder continues to have a stable financial foundation, Construction Use Tax revenue has
decreased due to slowing development activity; projections indicate this trend will continue through 2018. Additionally,
and consistent with national trends, sales tax revenue projections are being affected by internet sales. As mentioned
above, in 2017 a retail study focusing on downtown Boulder will be conducted and there is funding proposed in 2018
to address retail sales across the broader city and develop a more encompassing plan to maintain a strong sales and
use tax base. In light of these trends, the 2018 Budget increases General Fund reserves to 18 percent to sustain core
services in the event of an economic downturn or future emergencies.
As highlighted in the capital tax renewal process, the General Fund capital improvement program has been limited
to Facilities and Asset Management-related projects, and supplemented by voter-approved funding initiatives. As a
result, there are many unfunded projects involving General Fund departments such as Police, Fire, and Information
Technology. The 2018 Budget takes steps to remedy this situation by proposing $3.65 million dedicated to critical
assets. This is the first phase in developing an ongoing capital improvement program for General Fund supported
departments.
City of Boulder's 2018 BUDGET VOLUME I | Page 18
CITY MANAGER'S BUDGET MESSAGE
The 2018 Budget continues funding for the city’s innovation and analytics initiative with a 2-year fixed-term FTE to
enhance organizational performance data analysis and process improvement. One-time funding also is allocated
to extend fixed-term positions dedicated to ensuring compliance with the Federal Emergency Management Agency
(FEMA) grant requirements and reimbursement for flood recovery projects.
Maintaining and replacing the sales and use tax and licensing software system remains a governance priority with
a nearly $500,000 investment to transition the current outdated and poorly supported system to one specifically
designed for a home-rule municipality. Funding also is allocated to retire other legacy systems as the city prepares to
upgrade and implement new business software systems.
Finally, an additional special tax auditor also is recommended to ensure compliance with Marijuana Taxes, Sugar-
Sweetened Beverage Excise Tax, Construction Use Tax, and other tax remittances.
The 2018 Budget reflects community input around enhancing resident engagement outreach opportunities, as
recommended by the Public Participation Working Group. A Community Engagement Manager will be hired in 2017
to assist in developing a strategic engagement plan; and the 2018 budget includes funding to coordinate city-wide
engagement events and utilize digital engagement tools. As part of the engagement strategy, the city will continue
to produce the printed newsletter distributed to every household and will pursue a digital engagement platform to
facilitate two-way engagement between residents and city staff. The part-time video technician who covers public
meetings for Comcast channel 8 and the city’s web streaming will be extended to a full-time position to provide greater
opportunity for meeting coverage and community access to city issues and projects.
The 2018 Budget also addresses phase one of much needed improvements to the city’s website, bouldercolorado.gov,
which will position the city for a full website redesign in the future. The site, which receives roughly 1.5 million visitors
and 8 million page views a year, is the primary platform for sharing information with the Boulder community. The 2016
Community Survey found 68 percent of residents are “likely” or “very likely” to visit the city website for information
about the City of Boulder, making it the No. 1 way residents learn about what is happening in the city. The current
4-year-old website will be refreshed in 2018 to be easier to use and navigate as well as more visually appealing and
consistent with the look and feel of modern websites. This investment begins to address the recommendations of the
Public Participation Working group for an improved website experience and positions the site for a future redesign.
Homeless services are addressed in the 2018 Budget with $750,000 allocated to fund recommendations made by
the Homeless Working Group, including new services and enhancements to existing services. Current investments
in homelessness services will be reallocated to recommended service changes. In October 2016, during the 2017
City of Boulder's 2018 BUDGET VOLUME I | Page 19
budget hearings, council set aside funding for potential capital or other costs associated with implementation of the
new system of services.
An additional $30,000 is allocated to Human Services for community relations, of which $25,000 is designated for
community grant funding distributed by the Human Relations Commission. These grants support events and projects
related to an inclusive and welcoming community, and diversity education projects that foster respect for all residents.
Public art and culture continues to be a community priority. The 2018 Approved Budget continues Arts Grants funding
included in the Community Cultural planning goals at the same level as 2017 and begins to address the current Public
Arts maintenance backlog. The Budget also provides funding to maintain service levels at Boulder Public Library
branches with automated material handling system maintenance and support as well as funding for temporary staff
in Patron Services. The popular Makerspace at the Main Library also will receive $60,000 annually for materials and
supplies.
The city also has a responsibility to analyze its intercultural development inventory and ensure the organization
continues to provide training toward inclusiveness and diversity. This 2018 Recommended Budget provides one-time
funding for the development and implementation of a strategic plan and to convert a fixed-term position to an ongoing
FTE to focus on training related to diversity and inclusion.
Conclusion
City departments approached the development of the 2018 Budget in a collaborative manner that continues to
recognize the importance of fiscal stewardship, community engagement and a commitment to service. As a result, the
2018 Recommended Budget represents a conservative spending plan that invests in core services and community
priorities while appropriately aligning expenditures with projected revenues.
In 2018, staff will more fully develop a General Fund capital plan that will enable the city to build capital reserves during
robust economic years in order to maintain current assets and align projects with community priories; implement
a retail sales strategy to strengthen Boulder’s economic sustainability; enhance public engagement and outreach
opportunities; and align future expenditures with projected revenues to maintain a stable and balanced budget.
Respectfully submitted,
Jane S. Brautigam
City Manager
CITY MANAGER'S BUDGET MESSAGE
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 20
City of Boulder's 2018 BUDGET VOLUME I | Page 21
ATTACHMENT A: SIGNIFICANT CHANGES
Dept.Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
450,000$-30,000$-
General Fund
Funding for Arts Grants.450,000$--$-
Public Art Maintenance Backlog.--30,000 -
35,000$---
General Fund
Increase for employee resources including software subscriptions, professional
dues, development, furniture, etc.35,000$--$-
-$-59,048$1.00
General Fund
Admin. Specialist II -Extend fixed-term position for 1 year.-$-59,048$1.00
192,576$1.00 201,002$2.00
General Fund
Community Engagement Specialist - New 2-year fixed-term position including
associated operating costs.-$-95,337$1.00
Innovation and Data Resourcing - New 2-year fixed-term position including
associated operating costs.--105,665 1.00
Community Engagement Manager - New standard position. Includes $50K for
implementation of program.192,576 1.00 --
2,763,000$-1,000,000$-
General Fund
Old Hire fire and police subsidy.113,000$--$-
Capital Program - Phase 1 of General Fund capital, maintenance, and
enhancements program.2,650,000 -1,000,000 -
92,368$1.25 205,803$1.00
General Fund
Community Newsletter - Extend fixed-term position for 2 years including associated
operating costs.-$-205,803$1.00
Digital Content Specialist - New standard position including associated operating
costs.78,887 1.00 --
Video Technician - New .25 FTE standard position. Increases current position to
full-time.13,481 0.25 --
728,970$(1.00)567,934$-
General Fund
Boulder Innovation Economy Initiative Support.-$-60,000$-
Civic Area - Downtown Vibrancy and Collaboration (East Bookend Access Study
Update and Governance Coordination).--68,334 -
Dashboard for Real-time Parking Data (General Fund portion).8,400 ---
License Plate Recognition (LPR) Unit for Parking Enforcement.3,100 -46,350 -
Multi-Space On-Street Pay Stations - Boulder Junction (BJAD).10,050 -26,250 -
Citywide retail strategy.--75,000 -
Hill Community development program.37,500 -50,000 -
Removal of vacant position. 100,000 (1.00)--
Chautauqua Access Management Plan (CAMP) Implementation. There is an
offsetting revenue amount of $120K.--232,000 -
Boulder Junction Access District (GID) - Parking Fund
Boulder Junction Access Districts (BJAD) - Parking and Travel Demand
Management (TDM) Funds - expense and revenue adjustments.87,727$--$-
Boulder Junction Access District (GID) - TDM Fund
Boulder Junction Access Districts (BJAD) - Parking and Travel Demand
Management (TDM) Funds - expense and revenue adjustments.251,793$--$-
Downtown Commercial District Fund
Civic Area - Downtown Vibrancy and Collaboration (East Bookend Access Study
Update and Governance Coordination).-$-10,000$-
CAGID: Downtown Garage Parking Access and Revenue Control System (PARCS)
operating costs/software & LTE service fees.93,000 ---
CAGID: Downtown Garage Parking Access and Revenue Control System (PARCS)
- call system service.28,000 ---
CAGID: Trinity Commons Parking Garage - expenses and revenue.44,800 ---
Dashboard for real-time parking data.44,000 ---
CAGID: capital assessment software fees.13,000 ---
University Hill Commercial District Fund
Dashboard for real-time parking data.7,600$--$-
Arts Total
City Attorney Total
City Clerk Total
City Manager Total
Citywide Total
Communication Total
Community Vitality Total
City of Boulder's 2018 BUDGET VOLUME I | Page 22
ATTACHMENT A: SIGNIFICANT CHANGES
Dept.Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
-$-229,324$-
General Fund
Energy Strategy & Electric Utility Project - 1st quarter personnel costs and
associated operating costs.-$-229,324$-
617,321$1.00 483,210$1.50
General Fund
Integrated Tax & License ERP - ongoing amount. One-time amount for 2018 to be
covered through other sources.500,000$--$-
Pre-Development Costs for Hill Parking Garage.--410,000 -
Flood Recovery Staff (1.5 FTE) - Extend fixed-term positions for 1 year.--73,210 1.50
Special Tax Auditor - new standard position (funded through recreational marijuana
revenue).48,227 0.50 --
Workers Compensation Fund
Third party claims administration.20,380$--$-
Sugar Sweetened Beverage Distribution Tax Fund
Special Tax Auditor - new standard position.48,714$0.50 -$-
76,700$-102,100$-
General Fund
Emergency medical services (EMS) technical research.-$-100,000$-
Hazmat Authority Funding - covers the City of Boulder's IGA portion of funding.35,000 ---
Fire Department staffing reorganization.11,700 -2,100 -
Fire station alerting system maintenance.30,000 ---
19,653$-156,000$-
General Fund
Citywide Event Management.-$-156,000$-
Citywide memberships.19,653 ---
82,500$-112,767$1.00
General Fund
Learning & Organizational Development Specialist - Extension of a fixed-term
position for 2 years including associated operating costs. -$-112,767$1.00
Diversity and Inclusion program funding.82,500 -
3,057,536$1.18 30,000$-
General Fund
Expansion of Child Care Subsidy Program.40,000$--$-
Human Relations Commissions (HRC) additional one-time grant funding.--30,000 -
Human Services Fund additional funding.400,000 ---
Early Diversion Get Engaged (EDGE) Program ongoing funding.142,000 ---
Homeless Services.750,000 ---
Keep Families Housed Program.263,000 ---
Program Coordinator-Community Mediation Services - New .175 FTE standard
position. Increases current position to full-time.15,000 0.18 --
Sugar Sweetened Beverage Distribution Tax (SSBDT) Fund
SSBDT Community Funding - funding for programs.1,296,465$--$-
SSBDT Community Funding Implementation-Staffing - New standard position and
associated program operating costs.151,071 1.00 --
660,900$-214,000$-
General Fund
City of Boulder website information architecture and design refresh
(w/Communications Department).--80,000 -
Legacy system retirement.--84,000 -
Parking technology - IT Department support.--50,000 -
IT Software replacement funding. This amount is repurposed from decreasing debt
payments.660,900 -
183,495$0.50 -$-
General Fund
Library circulation maintenance.80,500$--$-
Makerspace materials.60,000 ---
Volunteer Coordinator - New .5 FTE standard position including associated
operating costs. This increases the position to full-time.42,995 0.50 --
Information Technology Total
Library Total
Human Services Total
Human Resources Total
Energy Strategy and Electric Utility Total
Finance Total
Fire Total
General Governance Total
City of Boulder's 2018 BUDGET VOLUME I | Page 23
ATTACHMENT A: SIGNIFICANT CHANGES
Dept.Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
317,257$6.00 77,144$1.00
Open Space Fund
Staffing levels - Convert 6 fixed-term positions to standard and extend 1 fixed-term
position for 2 years.317,257$6.00 77,144$1.00
443,745$1.25 72,754$1.00
General Fund
Parks Operations maintenance (Ready to Work, Civic Area restrooms).65,000$--$-
.25 Cent Sales Tax Fund
Web & Digital Marketing Specialist - Converts .25 FTE from fixed-term position to
standard and adds new .25 FTE. Increases position from half-time to full-time. 37,305$0.50 -$-
Civic Area community events, activation and governance - Includes extension of a
fixed-term position for 1 year.128,000 -72,754 1.00
Permanent Park & Recreation Fund
.5 FTE Construction Project Coordinator - New .5 FTE standard position.
Increases current available standard position from half-time to full-time.44,465$0.50 -$-
Recreation Activity Fund
Recreation center exercise equipment replacement funding.130,700$--$-
South Boulder Recreation Center-Facility Operations Coordinator .25 FTE - New
.25 FTE standard position. Increases position to full-time.18,275 0.25 --
Increase wellness transfer from General Fund.20,000 ---
68,574$1.00 763,143$2.00
Affordable Housing Fund
Housing Division - Administrative Support Staffing - New standard position split
between AH and CHAP funds. Includes associated operating costs.34,287$0.50 -$-
Housing Division - Data management system enhancement.--35,000 -
Housing Division - Ponderosa Property management and annexation.--572,250 -
Community Housing Assistance Program Fund
Housing Division - Administrative Support Staffing - New standard position split
between AH and CHAP funds. Includes associated operating costs.34,287$0.50 -$-
Planning & Development Services Fund
Staffing Request for Maintaining/Updating the Land Use Code - Extend fixed-term
position for 2 years including associated operating costs.-$-69,478$1.00
Landscape Plans Reviewer Staffing Request - Extend fixed-term position for 2
years including associated operating costs.--86,415 1.00
266,703$--$-
General Fund
Annual contract for body-worn cameras and in-car video system maintenance and
replacement.266,703$--$-
648,156$2.99 805,869$6.25
Airport Fund
Snow removal at the Airport.20,000$--$-
General Fund
Administrative support positions for Public Works - Convert 2 fixed-term positions
to standard positions.12,336$0.20 -$-
Civic Area Access/TDM/Parking management strategies for city employees and
visitors in the Civic Area campus.--60,000 -
Planning & Development Services Fund
Public Works Project Coordinator - Convert fixed-term position to standard
position, split between the following funds: P&DS, Transportation, Water,
Wastewater, Stormwater/Flood.
9,900$0.09 -$-
Public Works Response Coordinator - Extend fixed-term position for 1 year, split
between the following funds: P&DS, Transportation, Water, Wastewater,
Stormwater/Flood.
--43,453 0.33
Residential and commercial energy code updates.--150,000 -
LandLink Development and Information Tracking System Replacement Project
Staffing - Extend 2 fixed-term positions for 2 years. Includes associated operating
costs and funding for temporary staff.
--209,544 2.00
Rental Housing Licensing Program Staff - Extend fixed-term position for 2 years.--59,876 1.00
Open Space & Mountain Parks Total
Parks and Recreation Total
Planning, Housing & Sustainability Total
Police Total
Public Works Total
City of Boulder's 2018 BUDGET VOLUME I | Page 24
ATTACHMENT A: SIGNIFICANT CHANGES
Dept.Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
Stormwater & Flood Management Fund
Asset Management System Replacement Project - Two new 2-year fixed-term
positions split between the following funds: Transportation, Water, Wastewater,
Stormwater/Flood. Includes associated operating costs.
-$-19,490$0.23
Credit card transaction expenses.30,193 ---
Increase funding for facilities renovation and replacement for the Municipal
Services Complex facilities contribution.4,060 ---
Asset management system annual maintenance costs split between the following
funds: Water, Wastewater, Stormwater/Flood.22,000 ---
Administrative support positions for Public Works - Convert 2 fixed-term positions
to standard positions.7,200 0.16 --
Public Works Project Coordinator - Convert fixed-term position to standard
position, split between the following funds: P&DS, Transportation, Water,
Wastewater, Stormwater/Flood.
11,000 0.10 --
Public Works Response Coordinator - Extend fixed-term position for 1 year, split
between the following funds: P&DS, Transportation, Water, Wastewater,
Stormwater/Flood.
--14,484 0.11
Transportation Fund
Administrative support positions for Public Works - Convert 2 fixed-term positions
to standard positions.30,600$0.68 -$-
Public Works Project Coordinator - Convert fixed-term position to standard
position, split between the following funds: P&DS, Transportation, Water,
Wastewater, Stormwater/Flood.
49,500 0.45 --
Public Works Response Coordinator - Extend fixed-term position for 1 year, split
between the following funds: P&DS, Transportation, Water, Wastewater,
Stormwater/Flood.
--44,770 0.34
Special transit - increase to fund special transit for elderly and disabled.15,579 ---
HOP Fleet Replacement Fund - increase contribution.117,281 ---
Asset Management System Replacement Project - Two new 2-year fixed-term
positions split between the following funds: Transportation, Water, Wastewater,
Stormwater/Flood. Includes associated operating costs.
--84,000 1.00
Wastewater Utility Fund
Asset Management System Replacement Project - Two new 2-year fixed-term
positions split between the following funds: Transportation, Water, Wastewater,
Stormwater/Flood. Includes associated operating costs.
-$-32,120$0.38
Credit card transaction expenses.41,677 ---
Increase funding for facilities renovation and replacement for the Municipal
Services Complex facilities contribution.12,760 ---
Asset management system annual maintenance costs split between the following
funds: Water, Wastewater, Stormwater/Flood.44,000 ---
Administrative support positions for Public Works - Convert 2 fixed-term positions
to standard positions.19,800 0.44 --
Public Works Project Coordinator - Convert fixed-term position to standard
position, split between the following funds: P&DS, Transportation, Water,
Wastewater, Stormwater/Flood.
11,000 0.10 --
Public Works Response Coordinator - Extend fixed-term position for 1 year, split
between the following funds: P&DS, Transportation, Water, Wastewater,
Stormwater/Flood.
--14,484 0.11
Water Utility Fund
Asset Management System Replacement Project - Two new 2-year fixed-term
positions split between the following funds: Transportation, Water, Wastewater,
Stormwater/Flood. Includes associated operating costs.
-$-32,390$0.39
Credit card transaction expenses.78,130 ---
Increase funding for facilities renovation and replacement for the Municipal
Services Complex facilities contribution.16,240 ---
Asset management system annual maintenance costs split between the following
funds: Water, Wastewater, Stormwater/Flood.44,000 ---
.25 FTE CIS Tech Support Specialist Position - Extend fixed-term position for 1
year.--26,774 0.25
Administrative support positions for Public Works - Convert 2 fixed-term positions
to standard positions.23,400 0.52 --
Public Works Project Coordinator - Convert fixed-term position to standard
position, split between the following funds: P&DS, Transportation, Water,
Wastewater, Stormwater/Flood.
27,500 0.25 --
Public Works Response Coordinator - Extend fixed-term position for 1 year, split
between the following funds: P&DS, Transportation, Water, Wastewater,
Stormwater/Flood.
--14,484 0.11
Public Works (Cont'd)
City of Boulder's 2018 BUDGET VOLUME I | Page 25
ATTACHMENT A: SIGNIFICANT CHANGES
Dept.Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
10,704,454$15.17 5,110,098$16.75
New - Standard Positions 6.93
New - Fixed-Terms 4.00
Removal - Standard Position (1.00)
Converted to Standard - Fixed-Terms 9.24
Extended - Fixed-Terms 12.75
31.92
Citywide Additional Staffing Detail
TOTAL STAFFING CHANGES
GRAND TOTAL
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 26
City of Boulder's 2018 BUDGET VOLUME I | Page 27
2 | CITYWIDE CONTEXT& STRATEGY
General City Information
History
City Government
Tourism, Arts, & Culture
Education & Business Trends
Population Growth
Environmental Stewardship
Awards & Recognitions
Demographics
City of Boulder 2018 Organizational Chart
Budget Philosophy & Process
Budget Philosophy
Budget Process
Schedule of Budget Process by Month
Budget Amendments
Fund Accounting
Strategic & Long-term Planning
Strategic Planning
Long-term Financial Planning
Priority Based Budgeting
Priority Based Budgeting Overview
Priority Based Budgeting Results
Priority Based Budgeting Attributes
Programs by Quartile
Priority Based Budgeting Outcomes
City of Boulder's 2018 BUDGET VOLUME I | Page 28
GENERAL CITY INFORMATION
History of Boulder
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. Soon after, 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 persists today.
City Government
Boulder City was part of the Nebraska Territory until February 28, 1861, when the U.S. Congress created the Territory
of Colorado. Development continued and the town of Boulder was incorporated, and city government formalized,
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, both of whom serve two-year terms, from among the council members.
City Council members are elected at-large and are non-partisan.
Tourism, Arts, & Culture
As a precursor to Boulder’s position as a top tourist destination, Boulder was approved as a site for a Chautauqua
(a traveling show that provided education combined with entertainment), in 1897. 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.
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.
City of Boulder's 2018 BUDGET VOLUME I | Page 29
GENERAL CITY INFORMATION
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.
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 5 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 is recipient of varied and numerous awards, including: Boulder named an Inaugural City of the 100 Resilient
Cities Network - The Rockefeller Foundation, Top Honors for Web Redesign and Earns Spot in Top 10 List for Effective
Digital Governance - National Association of Government Web’s (NAGW), Keep It Clean Partnership's Operation
Water Festival Program for Excellence in Environmental Education - Colorado Alliance for Environmental Education
(CAEE) , Boulder Parks and Recreation (#14) - Active Network, Top 10 Places to do Business (#3) - Business Review
USA, The National League of Cities (NLC) recognized the City of Boulder for recent completion of key health and
wellness goals for Let’s Move! Cities, Towns, and Counties (LMCTC).
Demographic Characteristics
Population 108,707 (1)
Median Age 29 (2)
Median Education 73% with Bachelor's degree or +(2)
Median Family Income $111,345 (2)
Median Household Income $88,400 (1)
Per Capita Income $37,639 (2)
Median Sales Price - Detatched Home $845,000 (1)
Median Rent $1,243 (2)
% of Population in Poverty 23.1%(2)
Unemployment Rate 1.8%(3)
(1) City of Boulder Community Profile
(2) American Community Survey
(3) Bureau of Labor Statistics (May 2017)
City of Boulder's 2018 BUDGET VOLUME I | Page 30 Community City Council City Manager Jane S. Brautigam City Attorney Tom Carr Municipal Judge Linda Cooke Chief Financial Advisor Bob Eichem Policy Advisor Carl Castillo Deputy City Manager Tanya Ange Deputy City Manager Mary Ann Weideman Director of Open Space & Mountain Parks Tracy Winfree Fire Chief Michael Calderazzo Police Chief Greg Testa Executive Director of Public Works Maureen Rait Director of Planning, Housing & Sustainability Jim Robertson Executive Director of Energy Strategy & Electric Utility Dev. Heather Bailey Director of Public Works for Transportation Michael Sweeney Director of Public Works for Utilities Jeff Arthur Chief Information Officer Don Ingle Director of Library & Arts David Farnan Director of Communication Patrick von Keyserling Director of Community Vitality Molly Winter Chief Financial Officer Cheryl Pattelli City Clerk Lynnette Beck Court Administrator James Cho Director of Human Resources Joyce Lira Director of Human Services Karen Rahn Director of Parks & Recreation Yvette Bowden City of Boulder 2018 Organizational Chart
City of Boulder's 2018 BUDGET VOLUME I | 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 operating 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, such as Priority Based Budgeting (PBB) program scoring, 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. Briefly, 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, this 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.
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 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 timeline. 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.
City of Boulder's 2018 BUDGET VOLUME I | Page 32
BUDGET PHILOSOPHY & PROCESS
• 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. 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 in May with review by boards or commissions where
appropriate.
• The City Manager reviews department budgets in June/July and meets with staff as needed to discuss the
proposals submitted by departments.
• In August, City Council holds study sessions to review the Capital Improvement Program (CIP).
• The Recommended Budget is made available to the public and presented to the City Council in September.
• The budget and annual Appropriation Ordinances for the coming fiscal year are adopted in October 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 at the beginning of the
new fiscal year.
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
City of Boulder's 2018 BUDGET VOLUME I | Page 33
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
annual budget approval, additional adjustments may be brought forward for council consideration.
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 similar to 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.
City of Boulder's 2018 BUDGET VOLUME I | Page 34
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 2011 Capital
Improvement Bond
Storm/Flood
Management Utility
Workers'
Compensation
Insurance
Affordable Housing Transportation
Community
Development Block
Grant
Community,
Culture, & Safety
Tax
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 Boulder Junction
Access GID Parking
Computer
Replacement
Boulder Municipal
Property Authority
Equipment
Replacement
Facility Renovation
& Replacement
Proprietary Funds
City of Boulder
Governmental Funds
Special Revenue Funds
City of Boulder's 2018 BUDGET VOLUME I | Page 35
STRATEGIC & LONG-TERM PLANNING
Strategic Planning
The Boulder community has long been a leader in collaborative strategic planning and proactive long-term financial
planning. The city developed a Community Sustainability Framework and a Boulder Valley Comprehensive Plan that
aligns with that framework. Through the adoption of a Community Sustainability Framework, the city has identified
several outcomes necessary for Boulder’s vision of a great community. The seven outcomes are:
The Boulder Valley Comprehensive Plan, Department Master Plans and Strategic Plans, Subcommunity and 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.
The city has also used Priority Based Budgeting (PBB) as a tool to strategically evaluate requests to fund new city
projects or programs and to assess and score current programs as to how program results positively influence the
city’s ability to achieve the Community Sustainability Framework outcomes. More details related to PBB is provided
later in this section.
Environmentally Sustainable
Community
Safe Community Economically Vital Community Good Governance
Livable Community Accessible & Connected
Community
Healthy & Socially Thriving
Community
City of Boulder's 2018 BUDGET VOLUME I | Page 36
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, the shift in spending patterns away from
taxable goods toward non-taxable services, and the growth in internet shopping.
To provide a sounder 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 more 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 and to ensure growth pays its own way.
• Implemented a new, market based, compensation structure for the 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 2018 BUDGET VOLUME I | Page 37
PRIORITY BASED BUDGETING
Overview
Priority Based Budgeting (PBB) contributes to the city’s long-term financial sustainability and allows the City of Boulder
to serve its residents in the most effective, efficient and fiscally responsible manner possible. It builds on the city’s
prior Business Plan, which separates goals and actions into near-term versus long-term time frames, and is a key way
in which the city meets the challenge outlined above. It also harnesses the policies and values of the Boulder Valley
Comprehensive Plan and department strategic and master plans.
As the cornerstone of the city’s budget process, PBB provides three central benefits to the city. It:
• Identifies key council and community goals (see the next section on PBB Results and Attributes);
• Evaluates the impact on these goals of city programs and services; and
• Provides a tool for strategic decision-making in funding, adding and/or eliminating programs and services,
making more effective use of the city’s limited resources.
Priority Based Budgeting serves as the framework within which all budget decisions are made, and 2018 marks the
eighth consecutive year of PBB integration in the city's budget development process. In the 2015 budget process,
the city engaged in a streamlined PBB process, recognizing the significant work done in prior years, as well as the
demands on staff related to flood recovery and the implementation of an integrated Finance and Human Resources
business solutions software package.
PBB Outcomes: The city continues to have a favorable distribution of resources between the highest priority
(Quartile 1) and lowest priority (Quartile 4) programs. Fewer resources are invested in programs yielding lower impact
on community values. From 2011 when the city implemented PBB, to today, the total budget has increased 35
percent, and Quartile 1 programs have increased 16.5 percent while Quartile 4 programs have decreased 16 percent.
Quartile 2 and 3 programs also increased over the years largely due to programmatic increases in Human Services
Homelessness initiatives and Police code enforcement, general investigations and major crimes.
A listing of all 2018 programs by quartile is included in the following section. Community programs are those providing
direct service to residents and businesses, while governance programs are those providing support services within
the city to other departments.
City of Boulder's 2018 BUDGET VOLUME I | Page 38
PRIORITY BASED BUDGETING
Over the past year, the city has taken the PBB results and used them to identify efficiencies in operations. The 2018
budget takes advantage of several efficiencies including:
• Proactive Emergency Staffing: the fire department added an additional firefighter to each shift which led to a
savings of over $100K from reduced overtime costs.
• Automated Library Book Sorting: reduced the physical touches on each item from more than 10 to less than
four per item, resulting in significant staff time savings. In addition, requests for claims returned went down,
reducing the amount of time staff spend engaged searching for lost materials. Reducing staff touches also
reduces the risk of physical injury from repetitive activities. Library workman’s compensation claims have
dropped significantly and consistently over the last two years.
• Wastewater Collaboration: collaborated with Avery Brewing to use brewery sugar water ‘waste’ product for
enhanced treatment at the Wastewater Facility. This saved the department $50,000 and reduced the amount
of acetic acid required, which is a sustainability benefit due to reduced reliance on traditional chemical
(petroleum-based).
• Citywide Scanning: departments including Parks and Recreation, Human Resources, Finance, and Legal are
undertaking efforts to digitize records, saving hundreds of hours of staff time searching for files and allowing
greater public access.
• Staffing Restructures: departments including Public Works, Planning, Housing and Sustainability, and Library
have restructured staffing to effectively and efficiently share resources and job duties to ensure service
excellence even during vacancies.
PRIORITY BASED BUDGETING
Year Total Quartile 1 Quartile 2 Quartile 3 Quartile 4
2011 199,134,694$ 52%23%19%7%
2012 202,344,534$ 53%21%18%7%
2013 216,502,593$ 45%24%25%5%
2014 225,907,978$ 45%25%25%5%
2015 246,067,948$ 47%25%24%4%
2016 255,420,307$ 45%25%25%4%
2017 269,091,593$ 45%27%24%4%
Percent of Total Spending by Quartile
TOTAL EXPENDITURES & SPENDING BY PBB QUARTILE 2011-2017
City of Boulder's 2018 BUDGET VOLUME I | Page 39
PRIORITY BASED BUDGETING RESULTS
Policy goals for the budget are differentiated by two kinds of municipal activities: Community Programs and
Governance Programs. Community Programs serve the public, while Governance Programs internally serve other
city departments. Programs were scored against a series of results and attributes. The scoring criteria used in the
budget process are:
Accessible and Connected Community
Offers and encourages a variety of safe, accessible and sustainable mobility options;
Plans, designs and maintains effective infrastructure networks;
Supports strong regional multimodal connections;
Provides open access to information, encourages innovation, enhances communication and promotes community engagement; and
Supports a balanced transportation system that reflects effective land use and reduces congestion.
Economically Vital Community
Supports an environment for creativity and innovation;
Promotes a qualified and diversified workforce that meets employers’ needs and supports broad-based economic diversity;
Encourages sustainable development supported by reliable and affordable city services;
Fosters regional and public/private collaboration with key institutions and organizations that contribute to economic sustainability; and
Invests in infrastructure and amenities that attract, sustain and retain diverse businesses, entrepreneurs, and the associated primary
jobs.
Environmentally Sustainable Community
Promotes and regulates an ecologically balanced community;
Supports and sustains natural resource and energy conservation;
Mitigates and abates threats to the environment; and
Promotes and sustains a safe, clean and attractive place to live, work and play.
Healthy and Socially Thriving Community
Cultivates a wide-range of recreational, cultural, educational, and social opportunities;
Supports the physical and mental well-being of its community members and actively partners with others to improve the welfare of
those in need;
Facilitates housing options to accommodate a diverse community;
Fosters inclusion, embraces diversity and respects human rights;
Supports and enhances neighborhood livability for all members of the community; and
Enhances multi-generational community enrichment and community engagement.
Safe Community
Enforces the law, taking into account the needs of individuals and community values;
Plans for and provides timely and effective response to emergencies and natural disasters;
Fosters a climate of safety for individuals in homes, businesses, neighborhoods and public places;
Encourages shared responsibility, provides education on personal and community safety and fosters an environment that is
welcoming and inclusive; and
Provides safe and well-maintained public infrastructure, and provides adequate and appropriate regulation of public/private
development and resources.
Good Governance
Models stewardship and sustainability of the city’s financial, human, information and physical assets;
Supports strategic decision making with timely, reliable and accurate data and analysis;
Enhances and facilitates transparency, accuracy, efficiency, effectiveness, and quality customer service in all city business;
Supports, develops and enhances relationships between the city and community/regional partners; and
Provides assurance of regulatory and policy compliance.
Community Programs were scored against the following five results based on how essential the programs are to achieving the results'
definitions listed below.
Community Programs
RESULTS
Governance programs were scored against the following five result definitions based on how essential the programs are to achieving the
results' definitions listed below.
Governance Programs
City of Boulder's 2018 BUDGET VOLUME I | Page 40
PRIORITY BASED BUDGETING ATTRIBUTES
Mandated to Provide Service
This criterion rates a program on whether it is a part of a federal, state, or local mandate. Programs that are mandated by the state or
federal government will receive a higher score for this criterion compared to programs that are mandated solely by the city or have no
mandate whatsoever.
Change in Demand for Service
This criterion rates a program’s future demand for services. Programs demonstrating an increased demand will receive a higher
score for this criterion compared to programs that show no growth in demand or demonstrate lowered demand for service.
Reliance on City to Provide Service
This criterion rates competition of city programs, assessing who else in the community provides similar services. Programs that are
offered exclusively by the city will receive a higher score compared to programs that are offered by multiple providers.
Self Sufficiency/Cost Recovery
This criterion rates the ability of a program to pay for itself through fees. Paying for a program means all costs, including direct and
overhead costs. Programs that pay for themselves will receive a higher score in this criterion compared to programs with limited to no
program fees.
Cost Avoidance and/or Increasing Efficiencies
This criterion rates the program’s ability to achieve overall cost savings for the city and/or achieve the desired goal(s) in a more
efficient manner by avoiding risks, decreasing potential liability, expanding staff capacity, improving overall safety, eliminating
duplication of effort, streamlining work processes and/or leveraging the use of city resources. Programs will be scored on their ability
to lower overall costs incurred by the city or avoid having the city incur additional costs.
Governance Programs Only
Community Programs Only
Community and Governance Programs
Programs were also scored on a series of five attributes. These stand-alone basic program attributes are not captured when evaluating
programs against result definitions, but are important and should be considered in the value of a program.
ATTRIBUTES
City of Boulder's 2018 BUDGET VOLUME I | Page 41
PROGRAMS BY QUARTILE
City Attorney's Office Police
Administrative Services Alcohol Enforcement/ Education
Advisory Services Hill Unit
Court Services - Civil Litigation and Municipal Prosecution Mall Unit
City Records Management Patrol Watches I, II and III
City Manager's Office Traffic Enforcement
City Administration and Operations Public Works - Development & Support Services
Organizational Development Building Inspection
Energy Strategy & Electric Utility Development Building Plan Review and Permit Issuance
Boulder's Energy Future Code Enforcement
Finance Development Review Engineering Permits
Financial Reporting Radio Shop and Communications Support
Finance Administration City Base Map Data Maintenance
Budget Development Public Works - Transportation
Fire-Rescue Airport Maintenance and Operations
Fire Response, Emergency Medical Response Bikeways/Multi-Use Path Maintenance
Hazardous Materials Release Response/Training Multimodal Planning
Human Resources Sidewalk Repair
Compensation Signal Maintenance and Upgrade
Information Technology Signs and Markings
Packaged Application Support Street Repair and Maintenance
Geographic Information Systems (GIS) Street Snow and Ice Control
Network Administration (WAN/LAN/Wireless) Traffic Engineering Transit Operations
Security Administration Transportation System Management
Server Administration Airport Maintenance and Operations
Open Space & Mountain Parks Public Works - Utilities
Forest Ecosystem Management Program (FEMP) Collection System Maintenance
Ranger Naturalist Services Distribution System Maintenance
Planning and Plan Implementation Coordination Flood Channel Maintenance
Trail Maintenance and Construction Flood Management
Trailhead Maintenance and Construction Industrial Pretreatment
Parks & Recreation Planning and Project Management
Forestry Operation Storm Sewer Maintenance
Park Operations and Maintenance Wastewater Treatment Plant (WWTP) Operations
Athletic Field Maintenance Water Treatment PlantsOperations
Planning
Reservoir Programs, Services, and Maintenance
Valmont City Park, Programs, Services, and Maintenance
Planning, Housing & Sustainability
Comprehensive Planning
Affordable Housing Planning/Development Review
Building Permit Plan Review and Issuance (Zoning Compliance)
Development Review
Building Permit Site Inspection
Zoning Administration
Regional Sustainability
QUARTILE 1
City of Boulder's 2018 BUDGET VOLUME I | Page 42
PROGRAMS BY QUARTILE
City Manager's Office Open Space & Mountain Parks, continued
General Administration/Clerk Education and Outreach Program
Conduct of Elections Grassland Ecosystem Management Program (GMEP)
Intergovernmental Relations Integrated Pest Management (IPM)
External Communication Integrated Pest Management (IPM)
Community Vitality Real Estate Acquisition OSMP
Meter Program Real Estate Services to OSMP
Planning Boulder Junction Access GID - TDM Water Rights Administration
Downtown and Community Improvements Wetland and Aquatic Management Program (WAMP)
Citywide Event Permitting Wildlife and Habitats
Citywide Film Permitting Public Relations
Finance Parks & Recreation
Purchasing Construction
Departmental Budget Support Natural Resource Management (IPM, Water, Wetland, Wildlife)
Liquor Licensing Golf Course Programs, Services and Maintenance
Sales Tax - Auditing Recreation Center Operations and Maintenance
Sales Tax - Licensing, Collections Planning, Housing & Sustainability
Administration Ecological Planning
Debt Management Funding/Community Development
Fire-Rescue Housing Funding
Inspections/Code Enforce., Fire Investigation, Fire Code Permits Police
Office of Emergency Management Accident Report Specialists
Human Resources Crime Prevention
Employee & Labor Relations DUI Enforcement
Policies & Procedures General Investigations
Payroll Major Crimes Unit
Data Management Narcotics
Human Services Photo Radar
Prevention and Intervention Police and Fire Communications Center
Office of Human Rights Special Events Response
Human Services Fund Code Enforcement
Human Services Planning Public Works - Development & Support Services
Early Childhood Programs Rental Housing Licensing
Information Technology Capital Development (DET & Impact Fees)
Custom Application Provision and Related Support Capital Development (DET & Impact Fees)
eGovernment (Web/Internet)Facility Major Maintenance (MM projects > $3,000)
Database Administration Facility Renovation & Replacement (R&R)
Disaster Recovery/Planning GIS Services
Telephone Systems Administration and Device Support Public Works - Transportation
Technology Training Employee Transportation Program
Emerging Technology Support Public Area Lighting
Library & Arts Travel Demand Management
Main Library - Access Services & Facility Public Works - Utilities
Municipal Court Hazardous Materials Management Program
Adjudication Probation Services Raw Water Facilities Operations
Case Management - General Stormwater Quality Operations
Main Library - Access Services & Facility Wastewater Quality Operations
Municipal Court Water Quality Operations
Adjudication Probation Services Water Resources Operations
Case Management - General
Open Space & Mountain Parks
Agricultural Land Management
Ecological Restoration Program (ERP)
QUARTILE 2
City of Boulder's 2018 BUDGET VOLUME I | Page 43
PROGRAMS BY QUARTILE
City Manager's Office Municipal Court
Internal Communication Case Management - Animal
Community Vitality Case Management - Parking
Parking Garages/Lots- Downtown & Uni Hill Case Management - Photo Enforcement (Radar and Red Light)
University Hill streetscape & Public Space Maintenance Case Management - Traffic
Neighborhood Parking Program Open Space & Mountain Parks
Parking Enforcement & Special Event Enforcement Real Estate Services to GF
TDM-Commercial District Access Program Conservation Easement Compliance
EcoPass Program Cultural Resources Program
Civic Plaza- Farmer's Market Dog Tag, Permit and Facility Leasing Programs
Mall Permitting Facility Management
Finance Junior Rangers
Imaging/Record Retention Monitoring and Visitation Studies
Payment Processing Payments to Fire Districts
Old Hire Pension Plan Management Rapid Response
Forecasting and Analysis Resource Information Services
Long-range Planning Policy Analysis Signs
Other Licensing Volunteer Services Program
Property and Casualty Self Insurance Parks & Recreation
Workers' Compensation Self Insurance Volunteers, Community Events, Historic and Cultural Management
Accounts Receivable - Assessments Therapeutic Recreation Programs and Services
Portfolio Management Outdoor Pools Programs, Services and Maintenance
Fire-Rescue Sports Programs and Services
Departmental Vehicle/Equipment Maintenance and Replacement Planning, Housing & Sustainability
Public Fire and Safety Education, Juvenile Fire Setter Intervention Historic Preservation
Wildland Operations/Planning/ Mitigation/ Coordination Business Incentive Programs
Human Resources Economic Vitality Program & Sponsorships
Learning and Organizational Development City Organization Sustainability
Recruitment and Selection Energy Efficiency and Conservation
Benefits Waste Reduction
Human Services Police
Family Resource Schools Property and Evidence Records Management
Youth Opportunities Program School Resource Officers
Community Relations Specialized Investigations
Senior Centers Senior Resources Target Crime Team
Seniors/Health and Wellness Victim and Volunteer Services
Information Technology Animal Control
End-User Device and Office Automation Administration Support Public Works - Development & Support Services
Tier 2 Support Contractor Licensing
Library & Arts Facility Operations & Maintenance (O&M projects < $3000)
BoulderReads! Adult and Family Literacy Services Fleet Operations - Preventative Maintenance (PM)
Carnegie Library Facility and Programming Fleet Replacement
Library Branch Services: Meadows, George Reynolds, North Public Works - Transportation
Boulder Station Forest Glen GID (Eco-Pass)
Prospector Graffiti Maintenance
End-User Device and Office Automation Administration Support Median Maintenance
Tier 2 Support Street Sweeping
Library & Arts Public Works - Utilities
BoulderReads! Adult and Family Literacy Services Billing Services
Carnegie Library Facility and Programming Hydroelectric Operations
Library Branch Services: Meadows, George Reynolds, North Marshall Landfill Operations
Boulder Station Meter Operations
Prospector Water Conservation
Main Library: Adult Services
Digital Services
Art Grants Program
QUARTILE 3
City of Boulder's 2018 BUDGET VOLUME I | Page 44
PROGRAMS BY QUARTILE
City Manager's Office Planning, Housing & Sustainability
Board and Commission Administration Asset Management/ Monitoring
Sister City Administration Police
Multi Media Community Police Center (CPC)
Community Vitality Crime Analysis Unit
Public Information/Econ Vitality Crime Lab
CAGID Parking Refunds Public Works - Development & Support Services
Trash Bag Supplies Outside the Hill Business District Equipment Replacement (non-fleet)
BID Funding for Survey/Database Fleet Operations - Fueling
BID Funding for Events/Marketing Fleet Operations - Repair
BID funding for Trash, Ambassadors, Kiosk
Business Assistance/Economic Vitality
Green Initiatives
Hill Revitalization
Planning Civic Use Pad- St Julien
Mall Operations
News Box Program
Finance
Centralized Mail Services
Information Desk
Internal Audit
Employee Wellness
Fire-Rescue
Contracts (Rocky Mtn Rescue Group, Ambulance)
SWAT Support (for Police Department)
Water Search and Rescue/ Recovery/Training
Human Services
Community Mediation Program
Food Tax Rebate Program
Seniors/Social Programs
Information Technology
Help Desk (Tier 1) Support
Library & Arts
Main Library: Youth Services
Main Library: Multi-Cultural Outreach
Main Library: Special Services & Homebound Delivery Volunteer
Services
Main Library: Programming & Events
Library Branch Programming: Meadows, George Reynolds, North
Boulder Station
Arts Resource
Dance Bridge
Boulder Museum of Contemporary Art (BMoCA)
Dairy Center for the Arts Support
Parks & Recreation
Arts Programs and Services
Dance Programs and Services
Flatirons Event Center Management and Maintenance
Gymnastics Programs and Services
Health and Wellness Programs and Services
Youth Recreation Opportunities
QUARTILE 4
City of Boulder's 2018 BUDGET VOLUME I | Page 45
PRIORITY BASED BUDGETING OUTCOMES
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 46
City of Boulder's 2018 BUDGET VOLUME I | Page 47
3 | SOURCES & USES
Citywide Summary of Sources & Uses
The 2018 Approved Budget totals $389.2 million and represents a 20.9 percent increase over the 2017 Budget for all
funds, including Governmental, Enterprise, Internal Service, and Capital Improvement funds. The operating budget
represents a 5.2 percent increase over 2017, while the recommended capital budget is an 82.5 percent increase
over 2017. In the figure below, the budget is organized into its fundamental parts, separating operating from capital
appropriations, and general from dedicated fund appropriations.
2018 Approved Budget (in $1,000s)
The funds summary table on the following page provides an executive summary of the city’s funds, including projected
January 1, 2018 and December 31, 2018 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 2016 actual
and 2017 approved budget amounts. Moreover, each fund’s reserve policy and current balances are summarized in
the Budget Policies section of this document.
Total Budget
$389,210
Operating Budget
$277,556
Capital Budget $111,654
General Fund $137,681
Dedicated Funds $139,875
City of Boulder's 2018 BUDGET VOLUME I | Page 48
CITYWIDE SUMMARY
Funds Summary (in $1,000s)
As of 1/1/2018 Estimated
Revenues Appropriations As of
12/31/2018 Variance
General 38,140$ 143,493$ 146,321$ 35,312$ (2,828)$
.25 Cent Sales Tax 3,492 8,585 10,487 1,590 (1,902)
Affordable Housing 255 10,346 5,462 5,139 4,884
Airport 1,777 995 834 1,938 161
Boulder Junction Access GID TDM 185 652 430 406 221
Boulder Junction GID Parking 403 368 544 227 (176)
Boulder Junction Improvement 453 1,353 350 1,456 1,003
Capital Development 12,144 2,623 5,667 9,100 (3,044)
Climate Action Plan 170 1,816 1,819 167 (3)
Community Development Block Grant (CDBG)- 656 656 - -
Community Housing Assistance Program 211 3,148 3,319 40 (171)
Compensated Absences 2,450 864 839 2,475 25
Computer Replacement 8,218 2,520 2,342 8,396 178
Downtown Commercial District 6,375 9,504 8,699 7,193 818
Equipment Replacement 6,807 1,247 1,214 6,840 33
Facility Renovation and Replacement 9,264 3,323 4,240 8,347 (917)
Fleet Operations and Replacement 17,704 8,696 7,623 18,777 1,073
HOME Investment Partnership Grant - 809 809 - -
Library 369 1,584 1,414 539 170
Lottery 311 1,007 1,007 311 -
Open Space and Mountain Parks 17,346 35,583 35,013 17,915 569
Permanent Park and Recreation 1,367 3,355 4,298 424 (943)
Planning and Development Services 6,138 12,158 13,064 5,232 (906)
Property and Casualty Insurance 4,618 2,025 2,435 4,208 (410)
Recreation Activity 1,835 11,113 11,259 1,688 (147)
Stormwater/Flood Management Utility 11,046 13,257 14,085 10,218 (828)
Sugar Sweetened Beverage Distribution Tax - 1,500 1,500 - -
Telecommunications 1,856 727 549 2,034 178
Transit Pass GID 14 16 17 13 (1)
Transportation 2,592 34,647 34,258 2,980 388
Transportation Development 1,866 1,170 2,492 545 (1,321)
University Hill Commercial District 770 639 634 780 10
Wastewater Utility 6,426 36,083 34,736 7,773 1,347
Water Utility 30,543 72,979 70,070 33,452 2,909
Worker's Compensation Insurance 1,708 2,204 2,491 1,421 (287)
Totals 196,853$ 431,045$ 430,977$ 196,936$ 83$
ACTIVITY BY FUND (in thousands)
Fund
Note: The table above reflects the impact of the 2018 budget, including estimated revenues (with transfers in) and appropriations (with
transfers out), on projected unreserved fund balance.
Projected Fund Balance
City of Boulder's 2018 BUDGET VOLUME I | Page 49
CITYWIDE SOURCES
Citywide Revenues (Sources) for 2018 (in $1,000s)
The 2018 Approved Budget is based on projected citywide revenues of $390.9 million, representing a 23.9 percent
increase over the total revenues projected for the 2017 Budget. The three largest revenue sources for the city are
sales and use taxes, debt issuance and utility rate charges. These three funding sources represent 62.1 percent of
the total sources of city funds and are described in more detail below. Debt issuance is both infrequent and tied to
specific capital projects, typically in utilities, and is not an indicator for the health of the local economy. When debt
revenues are excluded, the remaining revenues increase 7.5 percent, reflecting a potential plateau in Boulder’s
economic activity.
The “Other” section of the figure includes revenues from parking fees and permits, interest on pooled investments,
impact fees, bond refunds, municipal court fees and fines, miscellaneous leases and rents, and miscellaneous
revenues.
The “Other Taxes” section of the figure includes revenues from all taxes other than sales and use and property taxes:
Accommodation-Admission Taxes, Franchise Taxes, Specific Ownership, and Tobacco Tax.
TOTAL = $390,897,759
Debt
Issuance
13%
$51,858
Utility
Rates
17%
$65,155
Sales &
Use Tax
32%
$125,998
Property
Tax
12%
$46,451
Other
Taxes
6%
$22,159
Other
20%
$79,277
City of Boulder's 2018 BUDGET VOLUME I | Page 50
CITYWIDE SOURCES
Citywide Revenues (Sources) for 2018, without Utilities
(in $1,000s)
This figure represents citywide revenue sources without Water, Wastewater, and Stormwater Utilities.
TOTAL = $325,743,198
Debt
Issuance
16%
$51,858
Sales &
Use Tax
39%
$125,998
Property
Tax
14%
$46,451
Other
Taxes
7%
$22,159
Other
24%
$79,277
City of Boulder's 2018 BUDGET VOLUME I | Page 51
CITYWIDE SOURCES
Sales & Use Tax Revenue
Sales and use taxes comprise 32 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.
As of September 2017, total sales and use tax collections decreased 5.0 percent through September 2017 compared
to the same period in 2016. Retail Sales Tax revenues are the largest portion of total revenues and most indicative of
ongoing revenue trends. These revenues are only slightly above last year at 0.5 percent over 2016, through September
2017. Factors contributing to the slowing growth include increased online transactions, changes in consumer habits,
and increased retail options in neighboring communities.
SALES AND USE TAX COMPONENTS IN 2018
Rate Start Date Expiration Date
Transportation Fund 0.15%January 1, 2014 [1]December 31, 2019
General Fund 0.30%January 1, 2015 [2]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 [3]December 31, 2039
Open Space Fund 0.33%January 1, 1990 [4]N/A
General Fund 1.00%January 1, 1964 N/A
General Fund 0.38%January 1, 2009 [5]N/A
General Fund 0.15%January 1, 2010 [6]N/A
Open Space Fund 0.40%January 1, 1967 N/A
Transportation Fund 0.60%January 1, 1967 N/A
2017 Sub Total 3.86%
[5] The 0.38% Sales and Use Tax component was extended indefinitely and debruced by voters in 2008.
[6] The 0.15% Sales and Use Tax component was extended indefinitely and debruced by voters in 2009.
ADDITIONAL TAXES ON RECREATIONAL MARIJUANA
Rate Start Date Expiration Date
Excise Tax on Cultivation Facility 5.00%January 1, 2014 N/A
Sales and Use Tax 3.50%January 1, 2014 N/A
[1] A temporary Sales and Use Tax for Transportation was approved by voters in 2013.
[2] A temporary Sales and Use Tax dedicated for Communtiy, Culture, and Safety projects was approved by voters in 2014
and 2017.
[3] 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.
[4] 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.
City of Boulder's 2018 BUDGET VOLUME I | Page 52
CITYWIDE SOURCES
The Sales Tax Revenues 2010-2018 figure plots recent year trends in sales tax and shows the relative sizes of each
major component of city sales and use tax revenue.
Sales Tax Revenues 2010-2018
(in $1,000s)
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
2010 2011 2012 2013 2014 2015 2016 2017
Revised
2018
Projected
General .25 Cent Sales Tax Transportation Open Space
City of Boulder's 2018 BUDGET VOLUME I | Page 53
CITYWIDE SOURCES
Property Tax Revenue
Property tax revenue estimates for 2018 use 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 has
recommended another change in 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 29.0 percent. Changes to conform to the requirements of the Gallagher
Amendment decreased the residential rate decreased to 7.2 percent from 7.96 percent. As a result, even though
property values have increased, residential property taxes will 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, a home valued at $100,000 in 2017 paid $95.37 in taxes to the City of Boulder ($100,000 multiplied by
the assessment rate (7.96 percent) and the multiplier for the mill levy for the City of Boulder (0.011981)).
In 2018 the home’s property value increased 20.0 percent to $120,000. Without the Gallagher assessment rate
adjustment, the homeowner’s property taxes would have been $114.44. However, the revised assessment rate of 7.2
percent generates new taxes of $103.52, a 10.5 percent decrease compared to 2018 taxes without any change to the
assessment rate. Another way of looking at this is: for a property value increase of 20 percent, total potential taxes
increase by 8.5 percent under the revised assessment rate.
A commercial property valued at $100,000 is subject to the same formula, but is taxed on 29 percent of its value, or
$29,000 for a total tax liability of $347.
Property Tax Payment Per $100,000
Residential Property
$95.37
$114.44
$103.52
$-
$20.00
$40.00
$60.00
$80.00
$100.00
$120.00
2017 2018 - increase in value without
assessment adjustment
2018 - increase in value with
assessment adjustmentProperty Tax ($)
City of Boulder's 2018 BUDGET VOLUME I | Page 54
CITYWIDE SOURCES
All property tax revenue growth (except the two mills for public safety services) was previously restricted to the
Denver-Boulder Consumer Price Index (CPI) and a local growth factor, as provided by the TABOR Amendment to
the Colorado Constitution. In the November 4, 2008 election, city voters approved the removal of the remaining
TABOR restriction on property tax with a phase-in period and without any specific restriction on the use of the de-
Bruced funds. Approval of this ballot issue reduced the mill levy credit by up to .50 mill each year until the credit was
completely eliminated. In 2012, the remaining mill levy credit was completely eliminated.
The recommended mill levy rate for 2018 is the same as in 2017. The Property Tax rates table shows seven years of
the history of the mill levy and establishes the basis of the 2018 mill levy.
Property Tax History 2010-2018
Tax
Year
Revenue
Year
Assessed
Value
Percent
Change
Property Tax
Revenue
Percent
Change
Mill
Levy
2010 2011 2,566,046,033$ - 27,759,486$ - 10.818
2011 2012 2,498,113,532 -2.6%29,929,898 7.8%11.981
2012 2013 2,500,705,976 0.1%29,960,958 0.1%11.981
2013 2014 2,567,474,742 2.7%30,760,915 2.7%11.981
2014 2015 2,599,361,894 1.2%31,142,955 1.2%11.981
2015 2016 3,160,450,409 21.6%37,865,356 21.6%11.981
2016 2017 3,146,951,609 -0.4%37,703,627 -0.4%11.9812017*2018*3,711,886,029 18.0%44,124,005 17.0%11.981
CITY OF BOULDER PROPERTY TAX HISTORY
* Estimated Assessed Value and Property Tax Revenue from Preliminary Reports by
Boulder County as of Aug. 2017. Budget is based on 99% of estimated assessed
value.
City of Boulder's 2018 BUDGET VOLUME I | Page 55
CITYWIDE SOURCES
The property tax revenues table shows the relative sizes of each component of property tax revenue from 2010
through 2018.
Property Tax Revenues 2010-2018
(in $1,000s)
$0
$10,000
$20,000
$30,000
$40,000
2010 2011 2012 2013 2014 2015 2016 2017
Revised
2018
ProjectedAmount
General Fund Permanent Parks and Recreation Fund
Community Housing Assistance Fund Library Fund
City of Boulder's 2018 BUDGET VOLUME I | Page 56
CITYWIDE SOURCES
General Fund Revenues (Sources) for 2018 (in $1,000s)
The 2018 Approved Budget is based on projected General Fund revenues of $143.5 million, which represents a 3.9
percent increase over the total revenues projected for the 2017 Budget.
The "Other" section of the figure includes revenues from parking fees and permits, interest on pooled investments,
impact fees, bond refunds, municipal court fees and fines, miscellaneous leases and rents, and miscellaneous
revenues.
The "Other Taxes" section of the figure includes revenues from all taxes other than sales and use and property taxes:
Accommodation-Admission Taxes, Franchise Taxes, Specific Ownership, and Tobacco Tax.
TOTAL = $143,493,428
Other
Taxes
15%
$21,555
Sales &
Use Tax
42%
$59,577
Other
11%
$15,239
Cost
Allocat./
Transfers
7%
$10,566
Property
Tax
25%
$36,557
City of Boulder's 2018 BUDGET VOLUME I | Page 57
CITYWIDE SOURCES
Summary of Revenues (Sources) by Fund
(in $1,000s)
2016
Actual
2017
Approved
2018
Approved
Revenue-
Sales and Use Taxes 59,052$ 60,088$ 57,877$
Accommodation/Admission Tax 7,927 8,055 8,877
Charges for Service 4,621 4,546 4,516
Franchise Taxes 8,864 8,636 9,022
Property Tax 30,550 30,989 36,557
Interest: Pooled Investments 615 300 400
Intergovernmental Revenue 325 650 1,332
Leases, Rents, and Royalties 576 286 612
License, Permits and Fines 6,182 5,647 6,081
Misc Sales of Materials and Goods 67 65 70
Other Revenue 1,502 1,091 1,268
Specific Ownership and Tobacco Tax 2,277 2,181 2,356
Rec Marijuana Tax, Fees & Licenses 3,193 3,131 3,800
Grants 885 160 160
Utility Occupation Tax 2,016 2,017 -
Subtotal General Fund Revenue 128,653$ 127,842$ 132,928$
Transfers In-
Cost Allocation - All Funds 8,854$ 10,207$ 10,538$
Interfund Transfer In 2,540 28 28
Subtotal General Fund Transfers In 11,394$ 10,235$ 10,566$
Total General Fund Sources 140,047$ 138,076$ 143,494$
Property Tax 2,455$ 2,492$ 2,991$
Development Excise Tax 203 150 150
Interest and Investment Earnings 53 5 3
Loan Repayment 5 4 4
Total CHAP Sources 2,716$ 2,652$ 3,148$
Total Unrestricted Sources 142,763$ 140,728$ 146,642$
Community Housing Assistance (CHAP)
Fund and Source
SOURCES BY UNRESTRICTED FUNDS (in $1,000s)
General
City of Boulder's 2018 BUDGET VOLUME I | Page 58
CITYWIDE SOURCES
SOURCES BY RESTRICTED FUNDS (in $1,000s)
2016
Actual
2017
Approved
2018
Approved
Sales and Use Taxes 8,680$ 8,835$ 8,491$
Interest and Investment Earnings 29 20 20
Other 78 100 75
Subtotal 8,787$ 8,955$ 8,586$
Cash In Lieu of Affordable Units 956$ 1,650$ 9,000$
Interest and Investment Earnings 87 20 20
Transfers In 240 240 240
Other 1,592 - 403
Fees 187 - 683
Subtotal 3,062$ 1,910$ 10,346$
Misc. Charges for Services 30$ 12$ 12$
Grants - - 360
Interest and Investment Earnings 9 14 29
Leases, Rents and Royalties 1,834 579 594
Intergovernmental - - -
Subtotal 1,873$ 604$ 995$
Leases, Rents and Royalties 1,862 3,828 3,590
Subtotal 1,862$ 3,828$ 3,590$
Property and Specific Ownership Tax 78$ 307$ 313$
Payments in Lieu of Taxes 17 - 336
Interest and Investment Earnings 1 4 3
Subtotal 96$ 311$ 652$
Property and Specific Ownership Tax 142$ 138$ 283$
Parking Charges 2 73 79
Interest and Investment Earnings 2 - 7
Transfers in 313 - -
Subtotal 459$ 212$ 369$
Excise Tax 105$ 402$ 138$
Use Tax 190 236 1,073
Interest and Investment Earnings 20 5 7
Miscellaneous Revenues - - 135
Subtotal 315$ 644$ 1,353$
Development Excise Tax 11$ 3$ 9$
Impact Fees 998 1,664 1,766
Transfers in 811 811 811
Interest and Investment Earnings 85 116 37
Subtotal 1,905$ 2,595$ 2,623$
Interest and Investment Earnings 8$ 8$ -$
Subtotal 8$ 8$ -$
Boulder Junction Access GID - TDM
Boulder Junction Access GID - Parking
Boulder Junction Improvement
Capital Development
Capital Improvement Bond Fund
Fund and Source
.25 Cent Sales Tax
Affordable Housing Fund
Airport
BMPA Debt Service Fund
City of Boulder's 2018 BUDGET VOLUME I | Page 59
CITYWIDE SOURCES
SOURCES BY RESTRICTED FUNDS (in $1,000s)
2016
Actual
2017
Approved
2018
ApprovedFund and Source
Climate Action Plan Tax 1,813$ 1,838$ 1,814$
Interest and Investment Earnings 12 1 2
Grants 203 - -
Subtotal 2,028$ 1,839$ 1,816$
Federal - Direct Grants 1,283$ 650$ 657$
Subtotal 1,283$ 650$ 657$
Property and Specific Ownership Tax 1,172$ 1,268$ 1,389$
Parking Charges 5,903 5,698 6,066
Interest and Investment Earnings 67 44 100
Leases, Rents and Royalties 235 180 180
Miscellaneous Revenues 34 54 55
Transfers In 1,768 1,733 1,714
Subtotal 9,179$ 8,977$ 9,504$
City Pension Contributions 157$ 173$ 222$
Subtotal 158$ 173$ 222$
Federal - Direct Grants 775$ 825$ 809$
Subtotal 780$ 825$ 809$
Property Tax 1,023$ 1,037$ 1,237$
Interest and Investment Earnings 5 10 6
Grants, Gifts and Third-Party Revenues 139 315 343
Transfers In 150 - -
Subtotal 1,317$ 1,362$ 1,586$
Lottery Funds 1,174$ 999$ 999$
Interest and Investment Earnings 23 8 8
Subtotal 1,197$ 1,007$ 1,007$
Sales and Use Taxes 30,616$ 31,100$ 29,887$
Interest and Investment Earnings 324 203 335
Leases, Rents and Royalties 1,089 1,396 431
Other 1,406 2,250 633
Grants 257 - 3,031
Voice and Sight Tag Program 110 227 127
Transfers In 1,166 1,210 1,139
Subtotal 34,968$ 36,386$ 35,583$
Property Tax 2,773$ 2,804$ 3,341$
Interest and Investment Earnings 16 15 15
Miscellaneous Revenues - 25 -
Subtotal 2,789$ 2,844$ 3,356$
Library
Lottery
Open Space
Permanent Park and Recreation
Climate Action Plan
Community Development Block Grant (CDBG)
Downtown Commercial District
Fire Pension
HOME
City of Boulder's 2018 BUDGET VOLUME I | Page 60
CITYWIDE SOURCES
SOURCES BY RESTRICTED FUNDS (in $1,000s)
2016
Actual
2017
Approved
2018
ApprovedFund and Source
Misc. Development Fees 9,353$ 7,573$ 8,403$
Interest and Investment Earnings 98 56 76
Transfers In 3,148 3,428 3,679
Grants 15 - -
Other 3 - -
Subtotal 12,617$ 11,057$ 12,158$
City Pension Contributions 219$ 314$ 377$
Subtotal 218$ 314$ 378$
Admission & Activity Charges 8,593$ 9,110$ 9,447$
Interest and Investment Earnings - 11 -
Transfers In 1,479 1,616 1,666
Subtotal 10,072$ 10,737$ 11,113$
Utility Service Charges 9,999$ 9,997$ 10,819$
Rate Increase - 800 757
Utility Plant Invest. Fee 1,348 350 350
Urban Drng and Fld Contr Dist.985 255 948
State and Federal Grants 3,601 - -
Interest and Investment Earnings 365 130 221
Misc. Intergovernmental Chg.54 148 153
Miscellaneous Revenues 25 9 9
Subtotal 16,377$ 11,689$ 13,257$
Sales and Use Tax -$ -$ 1,500$
Subtotal -$ -$ 1,500$
Property Tax 10$ 11$ 11$
Transfers In 5 5 5
Subtotal 16$ 16$ 16$
Sales and Use Taxes 26,040$ 26,507$ 25,472$
Highway Revenues 2,534 2,511 2,540
HOP Reimbursement 1,664 1,335 1,375
Interest and Investment Earnings 182 52 43
Miscellaneous Revenues 851 1,032 241
Special Assessments - 42 42
Third Party Reimbursements 208 350 350
External Funding 11,783 3,366 4,383
Lease Revenue - BTV 133 160 160
Transfers from Other Funds 215 41 41
Subtotal 43,610$ 35,396$ 34,647$
Development Excise Tax 897$ 736$ 918$
Transportation Impact Fee - - 122
Interest and Investment Earnings 42 25 31
Third Party Reimbursements - 100 100
Subtotal 939$ 861$ 1,171$
Police Pension
Recreation Activity
Sugar Sweetened Beverage
Stormwater/Flood Mgmt Utility
Transit Pass GID
Transportation
Transportation Development
Planning & Development Svcs
City of Boulder's 2018 BUDGET VOLUME I | Page 61
CITYWIDE SOURCES
SOURCES BY RESTRICTED FUNDS (in $1,000s)
2016
Actual
2017
Approved
2018
ApprovedFund and Source
Property and Specific Ownership Tax 37$ 36$ 44$
Parking Charges 163 132 159
Interest and Investment Earnings 5 8 12
Transfers In 425 425 425
Subtotal 630$ 601$ 640$
Utility Service Charges 18,312$ 19,463$ 20,410$
Rate Increase - 966 1,013
Utility Plant Invest. Fee 834 750 750
Utility Connection 9 10 10
Federal and State Grants 395 - -
Interest and Investment Earnings 218 204 193
Miscellaneous Revenues 102 1 1
Special Assessments 11 25 25
Bond Proceeds - - 13,681
Subtotal 19,881$ 21,419$ 36,083$
Utility Service Charges 25,487$ 25,461$ 27,553$
Rate Increase - 2,037 2,204
Misc. Charges for Services 2,408 1,880 1,989
Utility Plant Invest. Fee 3,713 2,500 2,400
Utility Connection 211 130 130
Interest and Investment Earnings 480 297 382
Leases, Rents and Royalties 122 21 21
Special Assessments 114 5 5
State and Federal Grants 644 - -
Miscellaneous Revenues 42 - 25
Transfers In 200 93 93
Bond Proceeds 35,302 - 38,177
Subtotal 68,723$ 32,424$ 72,979$
Total Restricted Sources 245,141$ 197,644$ 266,996$
Water Utility
University Hill Commercial District
Wastewater Utility
City of Boulder's 2018 BUDGET VOLUME I | Page 62
CITYWIDE SOURCES
2016
Actual
2017
Approved
2018
Approved
Charges from Departments 819$ 846$ 848$
Interest and Investment Earnings 13 12 16
Subtotal 832$ 858$ 864$
Charges from Departments 2,257$ 2,164$ 2,455$
Data Center Virtual Server Charges - 45 42
Interest and Investment Earnings 69 22 23
Subtotal 2,326$ 2,231$ 2,520$
Charges from Departments 1,126$ 1,117$ 1,143$
Interest and Investment Earnings 56 62 104
Subtotal 1,182$ 1,179$ 1,247$
Charges from Departments 552$ 489$ 610$
Transfer from Major Maintenance 1,669 1,669 1,669
Energy Contract Revenue 784 713 727
Interest and Investment Earnings 106 88 176
Other 2,078 320 141
Subtotal 5,189$ 3,279$ 3,323$
Charges from Departments 8,092$ 9,394$ 7,951$
Sale of Assets 704 196 197
Interest and Investment Earnings 165 163 294
Miscellaneous Revenues 189 281 254
Subtotal 9,150$ 10,035$ 8,696$
Charges from Departments 1,741$ 1,863$ 1,994$
Interest and Investment Earnings 38 32 31
Miscellaneous Revenues 5 - -
Subtotal 1,784$ 1,895$ 2,025$
Charges from Departments 613$ 603$ 606$
Interest and Investment Earnings 12 11 13
Miscellaneous Revenues 67 108 108
Transfers in - - -
Subtotal 692$ 722$ 727$
Charges from Departments 1,772$ 1,721$ 2,162$
Interest and Investment Earnings 30 22 22
Miscellaneous Revenues 73 20 20
Subtotal 1,875$ 1,763$ 2,204$
Total Internal Service Funds 23,030$ 21,962$ 21,606$
Note: Subtotals may not equal sum of line items due to rounding.
SOURCES BY INTERNAL SERVICE FUNDS (in $1,000s)
Property & Casualty Insurance
Telecommunications
Worker Compensation Insurance
Compensated Absences
Fund and Source
Computer Replacement
Equipment Replacement
Facility Renovation & Replace
Fleet Operations and Replacement
City of Boulder's 2018 BUDGET VOLUME I | Page 63
CITYWIDE SOURCES
2016
Actual
2017
Approved
2018
Approved
Total Unrestricted Sources 142,763$ 140,728$ 146,642$
Total Restricted Sources 245,141$ 197,644$ 266,996$
Total Internal Service Sources 23,030$ 21,962$ 21,606$
Total City Sources of Funds 410,933$ 360,333$ 435,244$
Less: Transfers from Other Funds 47,661$ 44,808$ 44,346$
Net Total City Sources of Funds 319,535$ 315,525$ 390,898$
Note: Subtotals may not equal sum of line items due to rounding.
Beginning with the 2008-09 budget process, all Internal Service Funds (ISFs) were included in the annual budget
process. This change was made for purposes of enhanced transparency and improved accountability across the
organization. The ISFs, such as Fleet Replacement, Computer Replacement and the self-insurance funds, provide
services to all city departments and receive funding directly from the departments. Funding is reflected as an
expense (or "charge to") in each department and a revenue (or "charge from") in each applicable ISF. When an
expenditure is made in the ISF, a second counting of the same money (the expense) has occurred. As a result, the
actual revenues and expenses from departmental charges in each ISF are reduced from the total city budget to avoid
the "double counting" that occurs.
TOTAL SOURCES BY TYPE OF FUND (in $1,000s)
Fund and Source
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 64
City of Boulder's 2018 BUDGET VOLUME I | Page 65
CITYWIDE USES
The 2018 Approved Budget is based on projected citywide expenditures of $389.2 million, representing a 20.9 percent
increase over the total expenditures in the 2017 Budget.
The citywide expenditures figure shows 2018 Approved Budget expenditures by functional area. The General
Governance area is comprised of City Council, City Manager’s Office, City Attorney’s Office, and Municipal Court.
Internal Services includes Human Resources, Finance, Information Technology, and several pension and risk
management funds. Public Works groups together Development and Support Services, Transportation, and Utilities.
Citywide Expenditures (Uses) for 2018 (in $1,000s)
TOTAL = $389,210,014
Library &
Arts, HS
5%
$19,636
Public
Works
44%
$170,485
Community
Vitality
3%
$12,921
Public
Safety
14%
$56,413
Library & Arts:
2%/$9,508
Human Services:
3%/$10,128
Police:
9%/$35,762
Fire:
5%/$20,651
OSMP
9%
$33,380
Other
12%
$47,079
Internal Services (Finance, HR, IT, GF
Capital, Other): 6%/$24,501
General Governance: 4%/$15,148
Citywide Debt: 2%/$7,265 , Energy: <1%/$165
Parks &
Rec.
8%
$30,747
PH&S
5%
$18,550
City of Boulder's 2018 BUDGET VOLUME I | Page 66
CITYWIDE USES
Citywide Expenditures (Uses) for 2018, without Utilities
(in $1,000s)
This figure represents citywide revenue sources without Water, Wastewater, and Stormwater Utilities.
TOTAL = $274,022,379
Library &
Arts, HS
7%
$19,636
Public
Works
20%
$55,297
Community
Vitality
5%
$12,921
Public
Safety
21%
$56,413
Library & Arts:
4%/$9,508
Human Services:
4%/$10,128
Police:
13%/$35,762
Fire:
8%/$20,651
Parks &
Rec.
11%
$30,747
OSMP
12%
$33,380
Other
17%
$47,079
Internal Services (Finance, HR, IT, GF
Capital, Other):9%/$24,501
General Governance: 6%/$15,148
Citywide Debt: 3%/$7,265, Energy:
<1%/$165
PH&S
7%
$18,550
City of Boulder's 2018 BUDGET VOLUME I | Page 67
CITYWIDE USES
Summary of Key Budget Assumptions
The summary of key assumptions table documents global budget assumptions that govern cost estimates provided
by each city department.
Staffing Levels
One measure of personnel cost pressure is the size of city staff, which is measured by standard full-time equivalents
(FTEs). The 2018 Approved Budget includes a citywide staffing level of 1,451 FTE. As can be seen in the chart below,
the city manages staffing levels in connection with changing economic conditions and revenue projections. This is
evidenced by the dip in staffing resulting from the 2001-2003 and 2009-2011 recessions.
Staffing Levels: Standard FTEs 2002 to 2018
KEY ASSUMPTIONS
Rate of
Change
Non-Personnel Budgets, Rate of Increase 0.00%
Personnel General Salary Increases by Employee Group
Management/Non-union 0.00%
Boulder Municipal Employees Association 0.00%
Fire 2.75%
Police 3.00%
1,400
1,200
1,000
w 800 t;:
600
400
200
0
1,305 1 288'
N 0 0 N
8 0 N
1,202 1,211
� 0 N
IO 0 0 N
1,217 1,250 1 ,280 1,289 1,248 1,231 1,246 1,261 1,286
� 0 N
r--0 0 N
a) 0 0 N
0) 0 0 N
0 ..-0 N
....-0 N
N ..-0 N
(') ..-0 N
,q-..-0 N
1,359
IO ..-0 N
'1 4 19 1,44 7 1,451
co ..-0 N
r--..-0 N
a) ..-0 N
City of Boulder's 2018 BUDGET VOLUME I | Page 68
CITYWIDE USES
The 2018 Approved Budget proposes a total city staffing level of 1,451 FTE. This represents a 3.73 net FTE increase
over 2017 approved staffing levels. However, this net 3.73 FTE increase does not fully convey the FTE additions
proposed in the approved budget. Embedded in the 2018 staffing level is a mixture of new standard positions, new
fixed-term positions, and extensions/conversions of existing fixed-term positions, as well as expired fixed-term
positions not budgeted in 2018.
The table above separates the positions being extended from the positions being added. The second column from
the right shows the difference between the 2018 approved staffing level from a "base" 2018 staffing level. The base
represents staffing levels as they would have existed if 2017 fixed-term positions expired at year end. Because of
staffing analyses and fluctuations in workload, there are 22 fixed-term extensions/conversions proposed in the 2018
Approved Budget. Additionally, 9.92 new FTE positions are recommended (see Attachment A pages 21-25), bringing
the total to 31.92. The 3.73 FTE net year-over-year change shown in the last column of the differs from the 31.92 total
FTE change because it includes extending fixed-term positions, removing nine fixed-term positions ending in 2017,
and 2017 mid-year adjustments of 2.81 FTE to account for staffing needs related to Living Wage compliance, and
seasonal staff conversion due to Fair Labor Standards Act and Affordable Care Act requirements.
Staffing Levels by Department
STANDARD FULL TIME EQUIVALENT (FTE) BY DEPARTMENT
2017
Approved 2018 Base1 2018
Approved
Variance
2018 Base to
2018
Approved
Variance
2017 Approved
to 2018
Approved
City Attorney's Office 27.65 27.65 27.65 - -
City Clerk 4.00 3.00 4.00 1.00 -
City Manager's Office 15.88 15.88 18.88 3.00 3.00
Communications 13.50 12.50 14.75 2.25 1.25
Community Vitality 49.00 49.25 48.25 (1.00) (0.75)
Energy Strategy and Electric Utility Development2 9.00 - - - (9.00)
Finance 46.62 45.12 48.12 3.00 1.50
Fire-Rescue 124.00 124.00 124.00 - -
Human Resources 23.38 22.38 23.38 1.00 -
Human Services 35.05 35.05 36.22 1.17 1.17
Information Technology 40.75 39.75 39.75 - (1.00)
Library and Arts 77.50 77.50 77.50 - -
Municipal Court 20.35 19.35 19.35 - (1.00)
Open Space and Mountain Parks 128.40 119.18 126.18 7.00 (2.22)
Parks & Recreation 139.12 144.02 146.27 2.25 7.15
Planning, Housing and Sustainability 71.29 65.89 71.89 6.00 0.60
Police 291.89 291.75 291.75 - (0.14)
Public Works 329.98 326.90 333.15 6.25 3.17
Total 1,447.36 1,419.17 1,451.09 31.92 3.73
1Base removes fixed-term positions that were set to expire in 2017 budget year.
2Energy Strategy and Electric Utility Development Dept. staffing levels will be determined following the outcome of the vote on the Utility
BREAKDOWN OF STAFFING CHANGES
FTE
2018 Additions 9.92
Expiring Fixed-Term Positions in 2017 (9.00)
Additional Positions Added Off-Cycle in 2017 2.81
Net Change 2017-2018 3.73
City of Boulder's 2018 BUDGET VOLUME I | Page 69
CITYWIDE USES
General Fund Expenditures (Uses) for 2018
(in $1,000s)
The 2018 Approved Budget is based on projected General Fund expenditures of $146.3 million, representing a 4.7
percent increase over total General Fund expenditures in the 2017 Budget.
TOTAL = $146,321,197
General
Gov.
10%
$15,148
Transfers
Out
6%
$8,640
Public
Works
5%
$6,989
Library & Arts:
6%/$8,093
Human Services:
6%/$8,582
Police:
24%/$35,762
Fire:
14%/$20,522
Library &
Arts, HS
11%
$16,675
Internal Services
(Finance, HR, IT,
GF Capital,
Other)
Public
Safety
38%
$56,284
Internal
Service
Depts .
17%
$24,448
Citywide Debt: 5%/7,265, Parks &
Rec: 3%/$4,990, Community
Vitality: 2%/$3,009, PH&S:
2%/$2,680, Energy: <1%/$166,
OSMP: >1%/$27
Other
12%
$18,137
City of Boulder's 2018 BUDGET VOLUME I | Page 70
CITYWIDE USES
Summary of Expenditures (Uses) by Fund
(in $1,000s)
2016
Actual
2017
Approved
2018
Approved
City Council 203$ 241$ 243$
City Manager's Office 2,038 2,880 3,301
City Clerk 574 562 528
Communications 1,513 1,846 1,985
General Government 3,275 3,330 3,488
City Attorney's Office 3,017 3,358 3,345
Municipal Court 2,109 2,286 2,258
Energy Strategy 2,162 - 166
Human Resources 3,184 3,735 3,765
Finance 4,736 5,118 6,240
Information Technology 5,375 6,024 6,832
Police 34,063 34,760 35,762
Fire 18,942 18,965 20,522
Police/Fire Pensions 487 487 599
Public Works 7,564 7,250 6,989
Planning, Housing, & Sustainability 2,816 2,809 2,599
Housing 196 277 81
Human Services 6,612 7,676 8,582
Library 7,021 6,550 6,851
Arts 1,040 1,368 1,243
Parks and Recreation 4,578 4,739 4,990
Open Space and Mountain Parks 33 31 27
Community Vitality 2,497 2,814 3,009
City Wide 5,665 8,651 6,185
General Fund Capital - - 3,650
Debt 5,102 5,105 4,442
Subtotal 124,803$ 130,862$ 137,681$
Transfers Out 9,031$ 8,931$ 8,640$
Total General Fund Uses 133,834$ 139,793$ 146,321$
Operating 423$ 499$ 487$
Community Housing Funds 1,983 2,502 2,710
Transfers Out 71 125 122
Total CHAP Uses 2,477$ 3,126$ 3,319$
Total Unrestricted Uses 136,311$ 142,919$ 149,640$
Community Housing Assistance (CHAP)
Fund and Use
USES BY UNRESTRICTED FUNDS (in $1,000s)
General
City of Boulder's 2018 BUDGET VOLUME I | Page 71
CITYWIDE USES
2016
Actual
2017
Approved
2018
Approved
Operating 5,462$ 5,493$ 5,788$
Debt 9 - -
Transfers Out 484 488 502
Capital 1,218 2,451 4,197
Subtotal 7,173$ 8,432$ 10,487$
Operating 1,150$ 855$ 918$
Transfers Out 525 90 100
Community Housing Funds - 792 4,444
Subtotal 1,675$ 1,738$ 5,462$
Operating 385$ 389$ 411$
Transfers Out 41 43 44
Capital 208 - 379
Subtotal 634$ 432$ 834$
Debt 4,482$ 3,828$ 3,590$
Subtotal 4,482$ 3,828$ 3,590$
Operating 4$ 66$ 99$
Transfers Out 6 28 28
Debt - 372 417
Subtotal 10$ 466$ 544$
Operating 86$ 185$ 426$
Transfers Out 4 3 4
Subtotal 90$ 188$ 430$
Capital 1,668$ 959$ 350$
Subtotal 1,668$ 959$ 350$
Operating 7$ 7$ 7$
Transfers Out 155 - -
Capital 292 2,200 5,660
Subtotal 454$ 2,207$ 5,667$
Operating 1,810$ 1,694$ 1,680$
Transfers Out 116 135 139
Subtotal 1,926$ 1,829$ 1,819$
Operating 217$ 185$ 188$
Transfers Out 18 25 26
Community Housing Funds 1,048 440 442
Subtotal 1,283$ 650$ 656$
Fund and Use
USES BY RESTRICTED FUND (in $1,000s)
.25 Cent Sales Tax
Boulder Junction Improvement
Capital Development
Community Development Block Grant (CDBG)
Climate Action Plan
Affordable Housing Fund
Airport
BMPA Debt Service Fund
Boulder Junction Access GID - Parking
Boulder Junction Access GID - TDM
City of Boulder's 2018 BUDGET VOLUME I | Page 72
CITYWIDE USES
2016
Actual
2017
Approved
2018
ApprovedFund and Use
USES BY RESTRICTED FUND (in $1,000s)
Operating 5,260$ 4,536$ 6,345$
Debt 5,667 1,838 1,874
Transfers Out 366 281 314
Capital 166 678 166
Subtotal 11,459$ 7,333$ 8,699$
Operating 88$ 88$ 89$
Transfers Out 1 12 12
Community Housing Funds 686 726 708
Subtotal 775$ 825$ 809$
Operating 1,178$ 1,411$ 1,414$
Subtotal 1,178$ 1,411$ 1,414$
Capital 524$ 1,557$ 1,007$
Subtotal 524$ 1,557$ 1,007$
Operating 15,756$ 18,051$ 18,807$
Debt 6,085 5,464 4,471
Transfers Out 1,578 1,903 2,728
Capital 5,073 9,530 9,007
Subtotal 28,492$ 34,949$ 35,013$
Operating & Maintenance Projects 982$ 920$ 963$
Transfers Out 96 109 105
Capital 1,077 2,202 3,230
Subtotal 2,155$ 3,231$ 4,298$
Operating 9,951$ 10,193$ 10,813$
Transfers Out 1,275 2,185 2,251
Subtotal 11,226$ 12,378$ 13,064$
Operating 10,110$ 10,919$ 11,259$
Subtotal 10,110$ 10,919$ 11,259$
Operating 4,156$ 4,313$ 4,515$
Debt 1,969 1,976 1,970
Transfers Out 440 549 543
Capital 13,241 6,407 7,057
Subtotal 19,806$ 13,245$ 14,085$
Operating -$ -$ 1,500$
Subtotal -$ -$ 1,500$
Operating 17$ 16$ 17$
Subtotal 17$ 16$ 17$
Permanent Park & Recreation
Planning & Development Services
Stormwater/Flood Management Utility
Sugar Sweetened Beverage Distribution Tax
Downtown Commercial District
HOME
Library
Lottery
Open Space
Recreation Activity
Transit Pass General Improvement District
City of Boulder's 2018 BUDGET VOLUME I | Page 73
CITYWIDE USES
2016
Actual
2017
Approved
2018
ApprovedFund and Use
USES BY RESTRICTED FUND (in $1,000s)
Operating 21,703$ 19,338$ 19,169$
Transfers Out 2,009 2,030 2,009
Capital 16,823 14,733 13,080
Subtotal 40,535$ 36,101$ 34,258$
Operating 29$ 104$ 180$
Transfers Out 10 11 11
Capital 589 1,430 2,301
Subtotal 628$ 1,545$ 2,492$
Operating 526$ 608$ 585$
Transfers Out 62 48 49
Subtotal 588$ 656$ 634$
Operating 8,792$ 9,064$ 9,526$
Debt 4,551 4,523 5,653
Transfers Out 1,125 1,245 1,272
Capital 8,988 8,611 18,285
Subtotal 23,456$ 23,443$ 34,736$
Operating 16,507$ 16,282$ 16,940$
Debt 6,600 6,849 8,136
Transfers Out 1,474 1,882 1,888
Capital 12,655 9,552 43,107
Subtotal 37,236$ 34,565$ 70,071$
Total Restricted Uses of Funds 207,580$ 202,903$ 263,195$
Water Utility
Transportation
Transportation Development
University Hill Commercial District
Wastewater Utility
City of Boulder's 2018 BUDGET VOLUME I | Page 74
CITYWIDE USES
2016
Actual
2017
Approved
2018
Approved
Operating 476$ 964$ 820$
Transfers Out 9 19 19
Subtotal 485$ 983$ 839$
Operating 1,958$ 2,275$ 2,301$
Transfers Out 19 40 41
Subtotal 1,977$ 2,315$ 2,342$
Operating 534$ 514$ 1,208$
Transfers Out 8 6 6
Subtotal 542$ 520$ 1,214$
Operating 1,731$ 882$ 1,536$
Capital 1,751 2,311 1,742
Debt Payment - Energy Lease 878 901 933
Transfers Out 75 28 29
Subtotal 4,435$ 4,123$ 4,240$ Fire Pension
Operating 6,521$ 7,381$ 7,301$
Transfers Out 378 312 322
Subtotal 6,899$ 7,693$ 7,623$
Operating 1,947$ 2,394$ 2,435$
Transfers Out 26 - -
Subtotal 1,973$ 2,394$ 2,435$
Operating 585$ 521$ 520$
Transfers Out 11 28 29
Subtotal 596$ 549$ 549$
Operating 2,038$ 1,704$ 2,446$
Transfers Out 185 44 46
Subtotal 2,223$ 1,748$ 2,491$
19,130$ 20,325$ 21,733$
USES BY INTERNAL SERVICE FUND (in $1,000s)
Computer Replacement
Compensated Absences
Equipment Replacement
Facility Renovation and Replacement
Total Internal Service Uses of Funds
Fund and Use
Worker Compensation Insurance
Telecommunications
Property & Casualty Insurance
Fleet Operations and Replacement
City of Boulder's 2018 BUDGET VOLUME I | Page 75
CITYWIDE USES
2016
Actual
2017
Approved
2018
Approved
136,311$ 142,919$ 149,840$
207,580$ 202,903$ 263,195$
19,130$ 20,325$ 21,733$
363,021$ 366,147$ 434,768$
Less: Transfers to Other Funds and ISF Exp.41,292$ 44,281$ 45,357$
321,729$ 321,866$ 389,411$
2016
Actual
2017
Approved
2018
Approved
Operating 222,200$ 230,823$ 249,116$
Capital 67,302 61,189 111,654
Debt 32,227 29,854 28,641
321,729$ 321,866$ 389,411$
Note:
Subtotals may not equal sum of line items due to rounding.
TOTAL USES BY FUND (in $1,000s)
Fund and Use
Total Internal Service Uses of Funds
Total Restricted Uses of Funds
Total
Beginning with the 2008-09 budget process, all Internal Service Funds (ISFs) were included in the annual
budget process. This change was made for purposes of enhanced transparency and improved
accountability across the organization. The ISFs, such as Fleet Replacement, Computer Replacement and
the self-insurance funds, provide services to all city departments and receive funding directly from the
departments. Funding is reflected as an expense (or "charge to") in each department and a revenue (or
"charge from") in each applicable ISF. When an expenditure is made in the ISF, a second counting of the
same money (the expense) has occurred. As a result, the actual revenues and expenses in each ISF are
reduced from the total city budget to avoid the "double counting" that occurs.
Total Unrestricted Uses Of Funds
Total City Uses Of Funds
Net Total City Operating Uses of Funds
USES BY CATEGORY (in $1,000s)
Fund and Use
All Funds
City of Boulder's 2018 BUDGET VOLUME I | Page 76
CITYWIDE USES
Receiving Fund Purpose 2016
Actual
2017
Approved
2018
Approved
Planning and Development Services Subsidy 2,368$ 2,368$ 2,420$
Affordable Housing Subsidy 240 240 240
Capital Development Fund Loan for 13th St. Clean-up 811 811 811
Recreation Activity Subsidy 1,603 1,603 1,653
Open Space and Mountain Parks Subsidy 1,166 1,210 1,139
Water Utility Wells Property 93 93 93
Downtown Commercial District Parking Meter Revenue 1,733 1,733 1,650
University Hill Commercial District Parking Meter Revenue 425 425 425
University Hill Commercial District 1000 Walnut Debt Service 193 83 64
Fleet Replacement Fund New Parking Technology Loan Repayment 28 28 -
Fleet Replacement Fund Valmont Butte Loan Repayment 145 145 145
Equipment Replacement Fund For Fire Dept. Equip. Replacement Fund 275 275 275
Subtotal 9,080$ 9,014$ 8,915$
General Cost Allocation 484$ 488$ 502$
Subtotal 484$ 488$ 502$
General Cost Allocation 96$ 90$ 93$
Subtotal 96$ 90$ 93$
General Cost Allocation 42$ 43$ 44$
General Loan repayment 210 - -
Subtotal 252$ 43$ 44$
General Cost Allocation 6$ 25$ 26$
Downtown Commercial District (CAGID) Loan repayment 2 2 2
Subtotal 8$ 27$ 28$
Downtown Commercial District (CAGID) Loan repayment 4$ 3$ 4$
Subtotal 4$ 3$ 4$
Open Space Fund Loan repayment 161$ -$ -$
Subtotal 161$ -$ -$
General Cost Allocation 5$ -$ -$
Planning and Development Services Excise Tax Collection Costs 7 7 7
Subtotal 12$ 7$ 7$
General Cost Allocation 116$ 135$ 139$
Subtotal 116$ 135$ 139$
General Cost Allocation 71$ 118$ 122$
Planning and Development Services Excise Tax Collection Costs 7 7 7
Subtotal 78$ 125$ 129$
General Cost Allocation 18$ 25$ 26$
Subtotal 18$ 25$ 26$
INTERFUND TRANSFERS (in $1,000s)
Originating Fund
General
.25 Cent Sales Tax
Affordable Housing
Airport
Boulder Junction GID-Parking
Boulder Junction GID-TDM
BMPA Debt Service Fund
Capital Development
Climate Action Plan Tax
Community Housing Assistance Program
Community Development Block Grant (CDBG)
City of Boulder's 2018 BUDGET VOLUME I | Page 77
CITYWIDE USES
Receiving Fund Purpose 2016
Actual
2017
Approved
2018
Approved
INTERFUND TRANSFERS (in $1,000s)
Originating Fund
General Cost Allocation 8$ 19$ 19$
Subtotal 8$ 19$ 19$
General Cost Allocation 19$ 40$ 41$
Subtotal 19$ 40$ 41$
General Cost Allocation 367$ 281$ 314$
Subtotal 367$ 281$ 314$
General Cost Allocation 7$ 6$ 6$
Subtotal 7$ 6$ 6$
General Cost Allocation 75$ 28$ 29$
Subtotal 75$ 28$ 29$
General Cost Allocation 378$ 312$ 322$
Subtotal 378$ 312$ 322$
General Cost Allocation 1$ 12$ 12$
Subtotal 1$ 12$ 12$
General Cost Allocation 1,578$ 1,903$ 1,960$
Subtotal 1,578$ 1,903$ 1,960$
General Cost Allocation 97$ 102$ 105$
Planning and Development Services Excise Tax Admin 7 7 7
Subtotal 104$ 109$ 112$
General Cost Allocation 1,275$ 2,185$ 2,251$
Subtotal 1,275$ 2,185$ 2,251$
General Cost Allocation 26$ -$ -$
Subtotal 26$ -$ -$
General Cost Allocation 304$ 339$ 349$
Facilities Replacement Fund Facility Replacement - 40 -
Planning and Development Services Subsidy 136 161 186
Transportation Transportation - 8 8
Subtotal 440$ 548$ 543$
General Cost Allocation 11$ 28$ 29$
Subtotal 11$ 28$ 29$
Compensated Absences
Computer Replacement
Downtown Commercial District
Equipment Replacement
Facility Renovation and Replacement
Fleet Operations and Replacement
HOME Investment Partnership Grant
Open Space and Mountain Parks
Permanent Parks and Recreation
Planning and Development Services
Property and Casualty Insurance
Stormwater/Flood Management Utility
Telecommunications
City of Boulder's 2018 BUDGET VOLUME I | Page 78
CITYWIDE USES
Receiving Fund Purpose 2016
Actual
2017
Approved
2018
Approved
INTERFUND TRANSFERS (in $1,000s)
Originating Fund
General Cost Allocation 1,723$ 1,486$ 1,531$
General Boulder Creek Maintenance - 15 -
General HHS 13 13 13
Planning and Development Services Subsidy 241 338 432
Recreation Activity Expand Program 28 13 28
Transit Pass General Improvement District Subsidy 5 5 5
Facility Replacement Facility Replacement - 160 -
Subtotal 2,010$ 2,030$ 2,009$
General Cost Allocation 4$ 4$ 4$
Planning and Development Services Excise Tax Admin 7 7 7
Subtotal 11$ 11$ 11$
General Cost Allocation 62$ 48$ 49$
Subtotal 62$ 48$ 49$
General Cost Allocation 899$ 923$ 951$
Planning and Development Services Subsidy 226 266 306
Facility Replacement Facility Replacement - 40 -
Transportation Transportation - 16 16
Subtotal 1,125$ 1,245$ 1,273$
General Cost Allocation 1,189$ 1,518$ 1,563$
Planning and Development Services Subsidy 284 268 308
Facility Replacement Facility Replacement - 80 -
Transportation Transportation - 16 16
Subtotal 1,473$ 1,882$ 1,887$
General Cost Allocation 29$ 44$ 46$
Recreation Activity Wellness Program 95 - -
Subtotal 124$ 44$ 46$
Total 19,403$ 20,688$ 20,799$
Note: Subtotals may not equal sum of line items due to rounding.
Worker's Compensation Insurance
Transportation
Transportation Development
University Hill Commercial District
Wastewater Utility
Water Utility
City of Boulder's 2018 BUDGET VOLUME I | Page 79
4 | ENERGY STRATEGY& ELECTRIC UTILITY DEVELOPMENT PROJECT
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 is currently one
of the more carbon-intensive in the country, to draw from renewable sources while keeping rates and reliability
comparable to what is offered through the current provider. To that end, the city has pursued a strategy of creating a
locally-owned electric utility (municipalization). Voter-supported research into the possibility of creating a local electric
utility has demonstrated the feasibility, as well as the benefits, of such an approach. In 2014, after analysis and
exploration resulted in council’s approval to move forward with condemning assets and forming a local electric utility,
staff shifted its efforts to developing and implementing a detailed transition plan.
The Utility Occupation Tax (UOT) approved by voters in 2011 to fund the municipalization effort expires December
31, 2017. Council approved a ballot measure to extend the UOT, which was presented to, and approved by, voters
in November 2017. As the outcome of the vote was uncertain at the time the budget was approved, staff presented
two budget scenarios reflecting potential paths forward depending on the outcome of the vote. Scenario 1 assumed
the municipalization ballot initiative did not pass, and therefore did not include a contingency for continued funding of
the municipal electric project after 2017, while recognizing that work will need to continue to develop new strategies
and programs to ensure progress continues toward achieving the city’s climate action goals. The Approved Budget
includes this more conservative scenario. By contrast, Scenario 2 assumed voter approval of the initiative and includes
funding for these continued efforts. As voters approved the UOT and associated ballot items, staff is prepared with an
amended budget as outlined in Scenario 2 for council consideration in 2018.
The following pages highlight the project’s 2017 key accomplishments, key initiatives for 2018 and associated budget
scenarios, including strategies and programs to ensure the city continues to make progress toward achieving its
climate action goals.
2017 Accomplishments
In 2017, the energy future/municipalization work plan focused on the Colorado Public Utilities Commission (PUC)
transfer of assets case litigation process, implementation of the municipalization work plan, and energy innovation
strategies and programs to ensure the city continues to make progress toward achieving its climate action goals of
100 percent clean electricity and 100MW of local generation by 2030. Key accomplishments of 2017:
• Submitted the third supplemental verified transfer of assets application and direct testimony in support of the
application to the PUC in May; the PUC is expected to make a decision on the application in September.
• Implemented the municipalization work plan including ongoing power supply negotiations.
• Continued work on the Key Accounts program, operations policies and procedures, vendor evaluations,
ongoing communications and outreach work and the negotiated Electric Services Agreement with the
University of Colorado Boulder.
• Implemented energy innovation strategies and programs including initial steps to develop a community and
city organization solar strategy.
• Secured $61,000 in funding to improve access to electric vehicle charging and develop an expanded electric
vehicle strategy.
• Partnered with the University of Colorado Boulder, Boulder Housing Partners and Via Mobility Services to
pilot three energy resilience projects and continued regional climate collaboration.
• Participated in PUC proceedings outside of the municipalization application.
City of Boulder's 2018 BUDGET VOLUME I | Page 80
ENERGY STRATEGY & ELECTRIC UTILITY
Key Initiatives for 2018
Scenario 1: In preparing the 2018 Energy Strategy and Electric Utility Development project budget, staff
assumed two scenarios, implementation of which was dependent on the outcome of the November 2017 vote to
extend the UOT. The first scenario, being the most conservative, assumed Boulder voters did not approve the
extension of the UOT, and municipalization does not move forward. In this scenario, staffing and associated NPE
resources are needed to fund activities through the 1st quarter of 2018 to ensure the city continues to make progress
in achieving its climate action goals.
•Working with the community and city departments to develop an alternative strategy from municipalization to
ensure the city continues to make progress toward its climate goals and identify needed funding to support
achieving the city’s climate goals.
•Working closely with existing and emerging coalitions to develop legislative and regulatory strategies, as well
as identify key opportunities that support Boulder’s ability to achieve its clean energy and emissions targets.
•Continuing ongoing development of an Electric Vehicle Strategy with a focus on infrastructure, policy, code,
fuel supply, community outreach and pilot projects, and apply for funding from Colorado’s Department of
Public Health and Environment Volkswagen Settlement allocation to develop fast charging infrastructure in
Boulder.
•Beginning implementation of a Solar Strategy for the community and city facilities based on consultant
recommendations, as the budget permits.
•Continuing to participate as an intervenor in PUC processes, as staff is available, including Xcel Energy’s
(Xcel) Electric Resource Plan, Rate Case and other dockets.
Scenario 1 Energy Project Detail/Budget: Under Scenario 1, staff and NPE are
funded through the General Fund through the 1st quarter of 2018. The total budget request is $229,326 (Chart 1).
During the first quarter, these resources will be dedicated to developing strategies for achieving 100 percent clean
electricity and meeting the city’s local generation goals of 50MW by 2020 and 100 MW by 2030 without controlling
the electric power supply. This effort will also encompass evaluation of an implementation strategy, based on budget
availability, for solar and EV strategies, aggressively protecting Boulder's interest and furthering state and national
emission reduction policy at the PUC and legislature, and identifying and seeking funding for energy innovation and
partnership pilots.
City of Boulder's 2018 BUDGET VOLUME I | Page 81
ENERGY STRATEGY & ELECTRIC UTILITY
Scenario 2: In addition to the November 2017 ballot question, the PUC will make a decision on the city’s third
supplemental verified application for a separation and engineering proposal and associated transfer of assets case.
This would allow the city to get to a go/no-go decision milestone, which will determine whether the city moves forward
with the creation of the utility or takes an off-ramp. Staff anticipates that the go/no-go decision will occur in 2019 or
2020, when the city knows the total cost of acquisition, transition and separation through condemnation proceedings
and construction bids.
In 2018, the city will continue with legal and regulatory proceedings (condemnation, PUC activities and related
engineering work), implementation of the municipalization transition work plan, and other start-up activities necessary
to launch and operate an electric utility. The city will also continue to provide and participate in energy-related programs
and initiatives towards achieving Boulder’s climate action goals.
• Coordinating separation detailed engineering design, cost estimates and construction schedule with Xcel in
support of the PUC Phase II litigation process.
• Coordinating an updated valuation study of electric assets and make an offer to Xcel. If the offer is declined,
the city intends to file a condemnation petition and support the condemnation proceeding process.
• Negotiating a power supply arrangement with Xcel or developing an RFP and soliciting bids on the power
supply arrangement.
• Continuing ongoing efforts related to transition plan implementation, which include key accounts program
development, policies and procedures development, engagement of community working groups on various
program strategies for the utility, and ongoing communication and outreach work.
Scenario 2 Energy Project Detail/Budget: Scenario 2 reflects the passage of the
UOT extension in 2017 and a decision by the city to continue to explore municipalization and, ultimately, determine
whether to move forward with forming the electric utility (go/no-go milestone). In this scenario, the budget (Chart 2)
funds salaries for employees dedicated to the effort, associated NPE purchased services, equipment and supplies,
and legal and technical work (plus 30 percent contingency) necessary to prepare for the potential acquisition of the
local electric distribution system and launch of a municipal utility, including condemnation, PUC and engineering costs.
2018 2019 2020
Personnel 1,090,158$ 1,111,961$ 1,134,200$
Operating Expenses 216,252 295,577 301,489
Regulatory & Legal [1]7,224,792 2,033,958 238,481
Contingency [2]2,167,438 610,187 71,544
Total Expenditures 10,698,640$ 4,051,683$ 1,745,714$
Expenditure by Type
[1] Regulatory and legal expenses include $4.44 million for engineering in 2018.
[2] Contingency is approximately 30% of the regulatory and legal expense.
ENERGY STRATEGY & ELECTRIC UTILITY DEVELOPMENT SCENARIO 2
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 82
City of Boulder's 2018 BUDGET VOLUME I | Page 83
5 | CENTRAL BROADWAY PLANNING PROJECT
Central Broadway Long-Term Planning
& City Facilities Assessment
(Alpine-Balsam, Boulder Civic Area, & Other Related Projects)
Project Overview
The City of Boulder is continuing with two long-term planning projects along the central Broadway corridor: Alpine-
Balsam (Alpine-Balsam) and the Boulder Civic Area (Civic Area). A third project, the City Facilities Assessment, will
inform outcomes of both the Civic Area and the Alpine-Balsam projects. There are also several other city projects
and initiatives that connect to these large planning projects (e.g. University Hill Reinvestment Strategy, Broadway
and Iris, etc.). This special highlight section on the Central Broadway Long-Term Planning projects serves to bring
information together in one place to show the major components of the work plan and supporting budget. This is not
an all-inclusive list; rather, this section focuses on a handful of projects that are centrally organized and holistically
managed by an interdepartmental team of city staff. Phases and timing to implement these planning projects will be
defined by analyses currently underway, informed by community input and guided by council decision making, and
will depend on the availability of funding sources.
Alpine-Balsam: The Alpine-Balsam site includes 8.8 acres of property that formerly housed the Boulder
Community Health (BCH) on Broadway. The city purchased the BCH – Broadway campus site in December 2015.
The property includes over 355,000 square feet of existing building space, a five-story parking structure, and two large
surface parking areas. The planning process for the site will involve extensive public participation over the next few
years, which will inform changes to the Boulder Valley Comprehensive Plan (BVCP) and ultimately how the site will
be used. The Alpine-Balsam project presents a unique opportunity to help ensure future redevelopment of the site fits
the community’s vision and goals, responds to community needs, and enhances the character of the neighborhood.
2017 Accomplishments
In June 2017, the City Council adopted the Alpine-Balsam Vision Plan, which established a Vision and
Guiding Principles for the redevelopment of the site, supported by strategies and performance criteria. This
work summarizes many different community engagement activities, including community workshops, an open
house, pop-up events, and various opportunities for online input.
Key Initiatives for 2018
The second phase of work at Alpine-Balsam includes area planning, site analysis, and redevelopment scenario
analysis. This phase of work will include an urban design plan for the site and preliminary area plan based on
a range of options building on the Vision Plan. Prior to planning, additional site analysis and technical studies
will likely include geotechnical services, travel demand management services, and the future of healthcare
services. The area plan will focus on the city-owned property and adjacent areas of influence. The plan will
address land uses, public spaces, community facilities, parks and trail connections, drainage, streetscape,
transportation, and building design guidelines, as well as other site and community needs that arise during the
planning process. Continuous community engagement will occur throughout this process to help determine
the future use of the Alpine-Balsam site.
City of Boulder's 2018 BUDGET VOLUME I | Page 84
CENTRAL BROADWAY PLANNING PROJECT
Civic Area: The Boulder Civic Area site includes the area between Canyon Boulevard and Arapahoe Avenue
and between 9th and 14th Streets. The Civic Area Master Plan, adopted in June 2015, expresses a long-term vision to
transform the Civic Area into a unique place that reflects the community’s shared values and diversity. Implementation
of the Boulder Civic Area Master Plan is expected to take place over the next 10 to 20 years.
2017 Accomplishments
The first phase of implementation is currently moving forward thanks to passage of the November 2014
Community, Culture and Safety tax. In September 2016, the city began construction on the Phase I park
improvements ($8.7 million) in coordination with the more than $5 million from the tax devoted to Boulder
Creek Path improvements, 11th Street lighting, public art, and Arapahoe Avenue underpass improvements
at 13th Street. The park improvements are expected to be completed before the end of 2017. Also in 207,
a cross-department planning and design for Phase 2 park and East Bookend improvements started with
community input. The City Facilities Vision Plan, which will guide the planning and design for city facilities at
both the Civic Area and Alpine-Balsam, is also nearing completion.
The Civic Area also hosts a wide range of festivals and events throughout the year. Staff from Parks and
Recreation, Community Vitality and the Library continue to meet regularly with community representatives to
coordinate opportunities for activation, events and programs that will provide many opportunities for public
enjoyment of the park. Staff continues to meet with various event promoters to develop plans and opportunities
for future events once the initial Phase I construction is complete.
Key Initiatives for 2018
Additional Civic Area Master Plan implementation is taking the form of developing concept-level program and
spatial planning analysis, as well as alternatives for the East Bookend, the portion of the Civic Area bounded
by Arapahoe, 13th, Canyon, and 14th. In addition to the existing elements such as the Dushanbe Tea House
and the Boulder Museum of Contemporary Art, other elements may include city facilities, a Public Market
Hall, parking, etc. This planning work is being coordinated with the City Facilities Assessment, planning for
further park improvements east of Broadway, the Canyon Complete Street project, and mobility planning
around and nearby the downtown transit hub. These work efforts will help define the full program of uses to
be accommodated in the East Bookend and their potential configuration.
City Facilities Assessment: Currently, city staff and services are spread out across 41 city-owned
facilities and approximately 54,000 square feet of leased space throughout the community. This situation inhibits
high-quality customer service, impedes efficiency, and is not economical. The Civic Area Master Plan recommended
the removal of two city office buildings (Park Central and New Britain) in the High Hazard Flood Zone, as well as the
possibility of repurposing the Municipal and/or Atrium Buildings. The purchase of the Alpine-Balsam site created
an opportunity to consider both the Civic Area and the Alpine-Balsam site in responding to the city’s decentralized
office challenges in a way that reflects Boulder’s vision and values. The city initiated the City Facilities Assessment to
address these challenges and take advantage of these opportunities.
2017 Accomplishments
In 2017, staff and a consultant team developed guiding principles for new and renovated city facilities in the
context of “what is the city facility of the future for Boulder?” With input from the community, the goal was
to deliberately group functions, departments, and work in such a way that engages the community, provides
excellent and accessible customer service, improves efficiency for staff, makes buildings easy to maintain
and operate at peak performance, and reflects the vision and values of the community.
City of Boulder's 2018 BUDGET VOLUME I | Page 85
CENTRAL BROADWAY PLANNING PROJECT
Key Initiatives for 2018
The second phase of work will develop city-wide facility design guidelines and performance standards and
refine city space needs into a complete program that could be used in design of facilities at Alpine-Balsam
and/or in the Civic Area. This work also will include an initial analysis of different redevelopment strategies for
city facilities, such as the pros and cons of city ownership of facilities versus a leasing arrangement.
Other Related City Projects and Initiatives: While the ongoing planning projects
described above (Alpine-Balsam, Civic Area, and City Facilities Assessment) will be closely coordinated and represent
significant work efforts in 2018 and beyond, there are also many other related city projects and initiatives that will
inform the work. These other projects are included in the Central Broadway Long-Term Planning Projects (CB-PP)
because they are holistically managed by an interdepartmental team of city staff. A few examples of other CB-PP
projects are:
• Central Broadway Corridor Design Framework - The efforts described above are informed by the “Central
Broadway Corridor Design Framework,” a planning tool the City Council accepted in June 2017. The Central
Broadway Corridor Design Framework articulates a shared understanding of the existing and potential future
interrelationships between five key activity centers along the central stretch of Broadway: University Hill/CU;
the Civic Area; Downtown; the Alpine-Balsam (BCH) site; and Boulder County’s site at Broadway and Iris.
• University Hill Reinvestment – CU Conference Center/Hotel - In 2014, council made it a priority to improve
quality of life on University Hill for residents, visitors and businesses. The University Hill Reinvestment Strategy
provides a framework for pursuing improvements, with the city acting as a catalyst for sustained public/
private partnerships and private investment over the long term. For example, the University Hill Event Street
is currently under construction and work is ongoing to look at the alleys of the Hill Commercial Area as an
opportunity to further the goals of the city’s Access Management and Parking Strategy and Hill Reinvestment
Strategy.
The University of Colorado is in the process of selecting a private partner for the development and operation of
a Hotel/Conference Center at the corner of Grandview and Broadway. In addition, a private hotel development
is being considered across Broadway. Those projects, combined with other redevelopment efforts on the Hill,
amplify the need for high-quality multi-modal connections between the Hill and the Civic Area/Downtown,
and a well-coordinated access and parking management strategy between the CU Hotel/Conference Center
and the Hill. Regarding the multi-modal Hill/Civic Area connections, city staff has conducted concept-level
analysis of a physical/mobility connections (particularly with respect to the so-called “Andrews Arboretum
Promenade”).
• Canyon Boulevard Complete Street Study - The Canyon Boulevard Complete Street Study has begun
and is developing design options to improve travel and the travel experience through urban design and
placemaking for all users along and across Canyon Boulevard from 9th to 17th Street.
• Broadway and Iris - If the city and county decide to move forward with joint development of government
facilities at the Alpine-Balsam site, thereby opening up the possibility of redevelopment at the county’s
Broadway-Iris site, some form of planning will commence to examine redevelopment options there.
• Civic Use Pad - Discussions are ongoing regarding the potential for a mixed-use building on the pad adjacent
to the St. Julien Hotel, which could include a “civic use” space of approximately 8,000 square feet on the first
floor along with hotel uses above. In May 2015, the city and the St. Julien signed a letter of intent outlining at
a high level the key issues, process, and responsibilities for moving forward.
City of Boulder's 2018 BUDGET VOLUME I | Page 86
CENTRAL BROADWAY PLANNING PROJECT
Budget and Sources
This special highlight section on the Central Broadway Long-Term Planning projects serves to bring background
information together in one place. However, in recognition that many departments contribute to the success of
these projects, the pieces of each of these projects are funded through many different individual department budget
requests. A large portion of the funding for the long-term planning projects (Alpine-Balsam and Civic Area) comes from
the Planning, Housing and Sustainability, Public Works, and Parks and Recreation departments. The budget for the
University Hill Reinvestment Strategy currently resides with the Community Vitality Department in the form of funding
for University Hill Community Development programs and related pilot projects (Hill Employee EcoPass Program and
the Residential Service District). Of note, this is not an all-inclusive list of all details and budgets.
City of Boulder's 2018 BUDGET VOLUME I | Page 87
6 | DEPARTMENT OVERVIEWS
2018 Department Overviews:
City Attorney's Office
City Clerk's Office
City Council
City Manager's Office
Communication
Community Vitality
Finance
Fire-Rescue
General Governance
Human Resources
Human Services
Information Technology
Library & Arts
Municipal Court
Open Space & Mountain Parks
Parks & Recreation
Planning, Housing & Sustainability
Police
Public Works
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 88
City of Boulder's 2018 BUDGET VOLUME I | Page 89
CITY ATTORNEY’S OFFICE
2018 Approved Budget
$3,476,336
City Attorney’s Office
Administration
Consultation and Advisory
Prosecution and Civil Litigation
Central Records Management
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. Real Estate Services supports property acquisition, sale and lease for all departments other that Open Space
and 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.
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 2018 BUDGET VOLUME I | Page 90
CITY ATTORNEY'S OFFICE
2017 Accomplishments
• Supported the Boulder Energy Future 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.
• Provided support for implementation of the Sugar
Sweetened Beverage Tax.
• Supported implementation of the Cooperative
Housing Ordinance.
• Coordinated responses to Colorado Open Records
Act requests.
• Organized and lead council executive sessions.
Key Initiatives for 2018
• Continuing to provide legal support and direction
for the Boulder Energy Future project.
• Continuing to support the City Council’s
initiatives.
• Supporting increased enforcement of the rental
licensing and occupancy code provisions.
• Working on mobile home park ordinances to
provide better protection for residents.
• Analyzing the city’s remaining on-median
ordinance and propose updates.
• Working on a drone ordinance.
• Finalizing an agreement with Boulder Rifle Club.
Fun Fact:
In any given year, the City Attorney's Office reviews
approximately 2,000 city contracts.
City of Boulder's 2018 BUDGET VOLUME I | Page 91
CITY ATTORNEY'S OFFICE
Significant Changes
Department Detail
Dept. Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
35,000$ - - -
General Fund
Increase for employee resources including software subscriptions, professional
dues, development, furniture, etc.35,000$ - -$ -
City Attorney Total
FTE Amount FTE Amount FTE Amount FTE Amount
Administration 1.50 431,325$1.50 420,039$1.50 419,750$-(289)$
City Records Management 2.50 227,222 2.50 320,273 2.50 248,287 -(71,986)
Consultation and Advisory 14.28 1,780,745 16.30 1,956,750 16.30 1,957,022 272
7.42 694,046 7.35 783,205 7.35 851,278 -68,073
Total 25.70 3,133,337$27.65 3,480,267$27.65 3,476,336$-(3,930)$
Personnel 2,834,098$3,060,284$3,149,797$89,514$
Operating 243,431 357,662 258,127 (99,535)
Interdepartmental Charges 55,808 62,321 68,412 6,091
Total 3,133,337$3,480,267$3,476,336$(3,930)$
General 24.70 3,016,637$26.65 3,357,988$26.65 3,345,049$-(12,938)$
Property and Casualty Insurance 1.00 116,700 1.00 122,279 1.00 131,287 -9,008
Total 25.70 3,133,337$27.65 3,480,267$27.65 3,476,336$-(3,930)$
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
Prosecution and Civil Litigation1
STAFFING AND EXPENDITURE BY PROGRAM
2016 Actual 2017 Approved
Budget
2018 Approved
Budget
Variance
2017 to 2018
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 92
City of Boulder's 2018 BUDGET VOLUME I | Page 93
CITY CLERK’S OFFICE
2018 Approved Budget
$527,660
City Clerk
Mission
The mission of the City Clerk’s Office is to provide program administration, excellent customer service, guidance and
access to information and resources, and various levels of support for our diverse customers to foster informed, open,
and participatory government while meeting legal requirements.
Department Overview
City Clerk and Support Services
The City Clerk’s Office administers municipal elections, as well as the City Council’s Master Calendar and
subsequent agendas, meetings and minutes. In addition, the City Clerk’s Office supports the City Council through
administration of the annual Boards and Commissions recruitment, interviews, appointments and orientation
process. Other examples of service excellence provided to staff and the community include:
• The processing of all special rules and regulations;
• Annexations;
• Domestic Partnership Registry; and
• Sister City Program oversight.
2017 Accomplishments
• Started implementing Agenda Management
Software.
• Created forms and instructions to facilitate citizen
initiative petition process.
• Began Internal Assessment and Structural
Review processes.
Key Initiatives for 2018
• 2018 annual City Council retreat.
• 2018 annual board and commission recruitment and
appointment processes.
• 2018 annual Sister City dinner.
City of Boulder's 2018 BUDGET VOLUME I | Page 94
CITY CLERK'S OFFICE
Significant Changes
Department Detail
Dept. Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
-$ - 59,048$ 1.00
General Fund
Admin. Specialist II -Extend fixed-term position for 1 year.-$ - 59,048$ 1.00
City Clerk Total
FTE Amount FTE Amount FTE Amount FTE Amount
City Clerk and Support Services
0.30 116,972$ 0.30 185,994$ 0.30 143,607$ - (42,387)$
0.20 37,706 0.20 29,631 0.20 30,643 - 1,012
General Administration 3.40 402,743 3.40 329,513 3.40 336,315 - 6,802
Sister City Administration 0.10 16,634 0.10 16,421 0.10 17,095 - 674
Total 4.00 574,055$ 4.00 561,559$ 4.00 527,660$ - (33,898)$
Personnel 456,605$ 368,940$ 386,040$ 17,100$
Operating 108,683 177,802 126,803 (50,999)
Interdepartmental Charges 8,767 14,817 14,817 -
Total 574,055$ 561,559$ 527,660$ (33,898)$
General 4.00 574,055$ 4.00 561,559$ 4.00 527,660$ - (33,898)$
Total 4.00 574,055$ 4.00 561,559$ 4.00 527,660$ - (33,898)$
Board and Commission Administration
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
STAFFING AND EXPENDITURE BY PROGRAM
Conduct of Elections Including Campaign
Finance Reform/
Matching Funds Administration
Variance
2017 to 20182016 Actual 2018 Approved
Budget
2017 Approved
Budget
City of Boulder's 2018 BUDGET VOLUME I | Page 95
Department Overview
City Attorney
The City Attorney’s Office works for the City of Boulder to deliver high-quality municipal legal services that are
responsive, creative and timely. The office is the legal advisor for the City Council, all city boards and commissions
and all city officials. The City Attorney’s Office also represents the city in civil litigation and serves as city prosecutor
in the Municipal Court.
Municipal Judge
The mission of the 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 City Manager ensures proper management of city operations, public representation and participation.
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 COUNCIL
2018 Approved Budget
$243,566
City Council
City Attorney City Manager Municipal Judge
City of Boulder's 2018 BUDGET VOLUME I | Page 96
CITY COUNCIL
Department Detail
Amount Amount Amount Amount
City Council 203,459$ 240,711$ 243,566$ 2,855$
Total 203,459$ 240,711$ 243,566$ 2,855$
Personnel 117,805$ 114,181$ 117,036$ 2,855$
Operating 80,557 122,508 122,508 -
Interdepartmental Charges 5,097 4,022 4,022 -
Total 203,459$ 240,711$ 243,566$ 2,855$
General 203,459$ 240,711$ 243,566$ 2,855$
Total 203,459$ 240,711$ 243,566$ 2,855$
Note:
No budgeted FTE included in City Council.
2018 Approved
Budget
2017 Approved
Budget
EXPENDITURE BY FUND
EXPENDITURE BY PROGRAM
EXPENDITURE BY CATEGORY
2016 Actual Variance
2017 to 2018
City of Boulder's 2018 BUDGET VOLUME I | Page 97
CITY MANAGER’S OFFICE
2018 Approved Budget
$3,300,776
Mission
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, development and recommendation of alternative solutions to
community problems for Council consideration, planning and development of new programs to meet future needs of
the city, and government through excellent customer service
Department Overview
City Manager’s Office Administration and 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.
Innovation and Analytics
The Office of Innovation and Analytics works as a city-wide partner to improve overall city effectiveness. Our
efforts are achieved through programs and initiatives focused on:
• 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.
• Data-driven Decision Making: Understanding, collaborating with, and leveraging our information assets for
effective program outcomes.
City Manager’s Office
City Manager’s Office Administration and Operations
Volunteer Services
Community Engagement
Neighborhood Services
Innovation and Analytics
Policy Advisor/ Intergovernmental Relations
Resilience
City of Boulder's 2018 BUDGET VOLUME I | Page 98
CITY MANAGER'S OFFICE
Department Overview, Continued
Innovation and Analytics, Continued
• Operational Efficiency: Mirroring our innovative policies with shared, efficient, and transparent internal
operations practices.
• 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.
• 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.
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.
Neighborhood Services
The Neighborhood Services program focuses on building and strengthening collaborative relationships within
neighborhoods and with community partners to foster relationships. The program strives to connect community
needs with community resources, creating a more welcoming and connected community and enhancing 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 volunteers to help achieve the community and organizational goals. The city’s
Volunteer Cooperative engages residents to improve their community and participate in addressing local issues,
creating a community of service. In support of “Service Excellence for an Inspired Future,” the Cooperative’s
vision is an integrated network of resources and opportunities to strengthen community stewardship. Mutually
beneficial volunteer opportunities connect residents with city staff to enhance programs and policies while
improving community relations, in addition to offering skills and experience for volunteers.
Resilience
Resilience is the ability of a community to prepare for and respond effectively to stress. Some stressors will come
on suddenly, like the 2013 flood, wildfires, violence or illnesses. Others take their toll over time, such as economic
hardship, social inequality, or the declining health of a community and its members. In either case, resilient
communities not only bounce back from these challenges, they also "bounce forward," preserving the quality of
life today and improving their legacy for future generations.
Building community resilience is a never-ending process and requires constant adjustment to new conditions and
opportunities. The following three strategies represent the main action areas for the city:
• Connect and Prepare: Prepare all segments of the community for uncertainty and disruption by encouraging
community preparedness, creating a culture of risk awareness and personalizing resilience.
• Partner and Innovate: Capitalize on the collective problem-solving and creativity of our community by
leveraging advances in data, research and observations to address emerging resilience challenges.
City of Boulder's 2018 BUDGET VOLUME I | Page 99
CITY MANAGER'S OFFICE
Department Overview, Continued
Resilience, Continued
• Transform and Integrate: Embed resilience into city operations and systems by transforming our approach to
community resilience.
Community Engagement
The Community Engagement Office focuses on moving toward an integrated, representative and transparent
decision-making culture where the community and city solve issues together. Efforts are focused on inclusive
and transparent processes and consistency across projects, programs and initiatives. Programs are founded on
capacity building and engagement. The office’s work plan will be based on an implementation plan approved by
city council in late 2017.
2017 Accomplishments
• Appointed and convened the Public Participation
Working Group.
• Completed the Community Perception
Assessment of Boulder as a welcoming and
inclusive community.
• Defined and launched the Innovation and Analytics
program.
• Implemented the community “Better Together”
workshop.
• Implemented the city’s 2017 state and federal
legislative agenda.
• Established the Volunteer Cooperative with a
focus on a mission statement.
• Developed customer service principles for the
organization.
Key Initiatives for 2018
• Implementing Public Participation Working Group
recommendations.
• Continuing implementation of the Resilience
Strategy Work Plan.
• Continuing work on the Central Boulder Planning
Projects, including Alpine-Balsam, Civic Area, CU
Conference Center and the Hill Hotel.
• Developing a community-wide retail strategy.
• Implementing the Innovation and Analytics
program, with a focus on process improvement,
open data and performance measures.
• Implementing the city’s 2018 state and federal
legislative agenda and adopting the same for
2019.
• Implementing the city’s Homelessness and Human
Services Strategy.
City of Boulder's 2018 BUDGET VOLUME I | Page 100
CITY MANAGER'S OFFICE
Significant Changes
Department Detail
Dept. Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
192,576$ 1.00 201,002$ 2.00
General Fund
Community Engagement Specialist - New 2-year fixed-term position including
associated operating costs.-$ - 95,337$ 1.00
Innovation and Data Resourcing - New 2-year fixed-term position including
associated operating costs.- - 105,665 1.00
Community Engagement Manager - New standard position. Includes $50K for
implementation of program.192,576 1.00 - -
City Manager Total
FTE Amount FTE Amount FTE Amount FTE Amount
10.00 1,366,197$9.00 1,388,892$9.00 1,421,820$-32,928$
Resilience 1.00 191,466 1.00 248,785 1.00 254,073 -5,288
Citywide Projects --1.00 222,071 1.00 224,189 -2,118
1.00 222,860 1.00 244,205 1.00 247,594 -3,389
Neighborhood Services 1.00 257,539 1.88 328,803 1.88 302,433 -(26,370)
Volunteer Services --1.00 167,534 1.00 170,153 -2,619
--1.00 279,436 2.00 392,603 1.00 113,167
Community Engagement ----2.00 287,913 2.00 287,913
Total 13.00 2,038,062$15.88 2,879,726$18.88 3,300,776$3.00 421,050$
Personnel 1,606,428$2,294,728$2,647,977$353,249$
Operating 403,901 546,164 601,025 54,861
Interdepartmental Charges 27,733 38,834 51,774 12,940
Total 2,038,062$2,879,726$3,300,776$421,050$
General 13.00 2,038,062$15.88 2,879,726$18.88 3,300,776$3.00 421,050$
Total 13.00 2,038,062$15.88 2,879,726$18.88 3,300,776$3.00 421,050$
EXPENDITURE BY CATEGORY
STAFFING AND EXPENDITURE BY FUND
Innovation and Analytics
Policy Advisor / Intergovernmental
Relations
STAFFING AND EXPENDITURE BY PROGRAM
Variance
2017 to 20182016 Actual 2018 Approved
Budget
2017 Approved
Budget
City Administration/Operations
City of Boulder's 2018 BUDGET VOLUME I | Page 101
Department Overview
The Communication Department, responsible for providing effective communication with community members, staff
and council, works to increase the understanding of and support for city programs, policies and projects, and to
develop positive media relations that provide balanced coverage of city issues.
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.
Mission
The mission of the Communication Department is to gather and share information to support and encourage open,
participatory government and an informed community.
COMMUNICATION
2018 Approved Budget
$1,985,330
City of Boulder's 2018 BUDGET VOLUME I | Page 102
COMMUNICATION
Department Overview, Continued
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.
2017 Accomplishments
• Supported the Public Participation Working Group
process and report to City Council. Convened
staff implementation and communiy engagement
research group.
• Exceeded social media goals, attaining the status
of top ranked Colorado city on Twitter and the No.
1 Colorado city on Facebook in terms of "likes".
• Recognized for video, social media and newsletter
excellence by peer and industry groups with
five Telly Awards, two Hermes awards, a Gold
Pick Award from the Public Relations Society of
America, and an Emmy for video productions.
• Audited more than 1,600 pages on the city
website, eliminated more than 400 outdated pages
and collaborated with various departments to
update and redesign a variety of high-traffic pages.
• Launched a City Council e-newsletter improving
digital communication with constituents.
• Launched a digital city newsroom pilot designed
to make news content more visually engaging and
give web users a clear destination for both media-
worthy news and other information about city
issues and events.
• Supported council and city priority initiatives such
as Alpine-Balsam, the Civic Area, CU conference
center, Chautauqua Access Management Plan
(CAMP), Climate Commitment, Energy Future,
affordable housing, homelessness and Sister City
additions.
Key Initiatives for 2018
• Completing department 5-year strategic plan.
• Strategic coordination of online/digital
platforms, including web content social media
enhancements.
• Providing informative and engaging video and
multimedia experiences to enhance public
engagement and awareness opportunities.
• Providing 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.
• Continuing core communication services/
emergency response.
City of Boulder's 2018 BUDGET VOLUME I | Page 103
COMMUNICATION
Significant Changes
Department Detail
Fun Fact:
The city gained 25,000 Twitter followers and 5,500
Facebook followers in the past year.
Dept. Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
92,368$ 1.25 205,803$ 1.00
General Fund
Community Newsletter - Extend fixed-term position for 2 years including associated
operating costs.-$ - 205,803$ 1.00
Digital Content Specialist - New standard position including associated operating
costs.78,887 1.00 - -
Video Technician - New .25 FTE standard position. Increases current position to
full-time.13,481 0.25 - -
Communication Total
FTE Amount FTE Amount FTE Amount FTE Amount
Media/External Communication 6.75 853,620$6.75 946,870$6.75 1,000,452$-53,582$
Internal Communication 1.00 48,940 1.00 107,618 1.00 118,609 -10,991
Video Services/Channel 8 4.00 529,141 4.75 679,396 5.00 665,157 0.25 (14,239)
Web Content/Social Media 1.00 81,238 1.00 111,972 2.00 201,112 1.00 89,140
Total 12.75 1,512,939$13.50 1,845,856$14.75 1,985,330$1.25 139,474$
Personnel 1,194,568$1,367,326$1,482,474$115,148$
Operating 246,826 363,330 401,956 38,626
Interdepartmental Charges 71,545 115,200 100,900 (14,300)
Total 1,512,939$1,845,856$1,985,330$139,474$
General 12.75 1,512,939$13.50 1,845,856$14.75 1,985,330$1.25 139,474$
Total 12.75 1,512,939$13.50 1,845,856$14.75 1,985,330$1.25 139,474$
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
STAFFING AND EXPENDITURE BY PROGRAM
Variance
2017 to 20182016 Actual 2018 Approved
Budget
2017 Approved
Budget
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 104
City of Boulder's 2018 BUDGET VOLUME I | Page 105
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.
Mission
The Department of Community Vitality was created in the fall of 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). The new department will continue the functions of the Downtown and University Hill Management Division
and Parking Services and will incorporate the Economic Vitality work group from CP&S. Community Vitality 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. The new Department’s role in other components of
community vitality will be considered as well.
COMMUNITY VITALITY
2018 Approved Budget
$13,315,756
Community Vitality
Administration
Parking and Access
Public Space Management/Events
Economic Vitality
City of Boulder's 2018 BUDGET VOLUME I | Page 106
COMMUNITY VITALITY
Department Overview, Continued
Parking and 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 and 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.
2017 Accomplishments
• Implemented the Chautauqua Access
Management Plan (CAMP) summer pilot.
• Replaced the access and revenue control gate
entry and software in the five CAGID garages.
• Initiated the Neighborhood Parking Permit (NPP)
program update including community engagement.
• Reached Access Management and Parking
Strategy acceptance
• Completed the CAGID Capital Asset Inventory and
Replacement Plan.
• Completed the Door to Door (d2d) mobility as a
service pilot.
• Constructed the Culture, Community and
Safety tax hill event street project including the
incorporation of public art.
Key Initiatives for 2018
• Implementing the Neighborhood Parking Permit
(NPP) Program update.
• Implementing updated parking pricing.
• Implementing the Chautauqua Access Management
Plan (CAMP).
• Completing the business sustainability study and
implementing the recommended plan.
• Designing the Hill Hotel/Garage through public
private partnership.
• Completing the Community Vitality Master Planning
Process.
• Completing the Trinity Commons mixed use project.
City of Boulder's 2018 BUDGET VOLUME I | Page 107
COMMUNITY VITALITY
Significant Changes
Fun Fact:
Community Vitality provides over 7,200 free EcoPasses for
full-time employees working Downtown and on University Hill.
Dept.Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
728,970$ (1.00) 567,934$ -
General Fund
Boulder Innovation Economy Initiative Support.-$ - 60,000$ -
Civic Area - Downtown Vibrancy and Collaboration (East Bookend Access Study
Update and Governance Coordination).- - 68,334 -
Dashboard for Real-time Parking Data (General Fund portion).8,400 - - -
License Plate Recognition (LPR) Unit for Parking Enforcement.3,100 - 46,350 -
Multi-Space On-Street Pay Stations - Boulder Junction (BJAD).10,050 - 26,250 -
Citywide retail strategy.- - 75,000 -
Hill Community development program.37,500 - 50,000 -
Removal of vacant position. 100,000 (1.00) - -
Chautauqua Access Management Plan (CAMP) Implementation. There is an
offsetting revenue amount of $120K.- - 232,000 -
Boulder Junction Access District (GID) - Parking Fund
Boulder Junction Access Districts (BJAD) - Parking and Travel Demand
Management (TDM) Funds - expense and revenue adjustments.87,727$ - -$ -
Boulder Junction Access District (GID) - TDM Fund
Boulder Junction Access Districts (BJAD) - Parking and Travel Demand
Management (TDM) Funds - expense and revenue adjustments.251,793$ - -$ -
Downtown Commercial District Fund
Civic Area - Downtown Vibrancy and Collaboration (East Bookend Access Study
Update and Governance Coordination).-$ - 10,000$ -
CAGID: Downtown Garage Parking Access and Revenue Control System
(PARCS) operating costs/software & LTE service fees.93,000 - - -
CAGID: Downtown Garage Parking Access and Revenue Control System
(PARCS) - call system service.28,000 - - -
CAGID: Trinity Commons Parking Garage - expenses and revenue.44,800 - - -
Dashboard for real-time parking data.44,000 - - -
CAGID: capital assessment software fees.13,000 - - -
University Hill Commercial District Fund
Dashboard for real-time parking data.7,600$ - -$ -
Community Vitality Total
City of Boulder's 2018 BUDGET VOLUME I | Page 108
COMMUNITY VITALITY
Department Detail
FTE Amount FTE Amount FTE Amount FTE Amount
7.45 1,266,624$ 7.95 1,491,021$ 7.95 1,324,229$ -(166,792)$
1.00 206,943 1.00 268,516 1.00 154,778 -(113,738)
-3,741 -58,230 -75,209 -16,979
1.00 90,780 1.00 92,074 1.00 96,465 -4,391
Subtotal 9.45 1,568,088$ 9.95 1,909,842$ 9.95 1,650,682$ -(259,160)$
Public Space Management/Events
-90,640$ -71,758$ -71,758$ --$
-2,687 -1,800 -1,800 --
-23,162 -125,083 -125,083 --
0.50 50,316 0.50 45,383 0.50 45,586 -203
-2,873 -2,873 -2,873 --
Civic Area Planning -----78,334 -78,334
Subtotal 0.50 169,678$ 0.50 246,897$ 0.50 325,434$ -78,537$
Economic Vitality (EV)
Business Incentive Programs -395,574$ -350,000$ -350,000$ --$
2.00 439,117 2.00 519,469 1.00 560,152 (1.00)40,683
Subtotal 2.00 834,691$ 2.00 869,469$ 1.00 910,152$ (1.00)40,683$
3.00 723,141$ 3.00 828,752$ 3.00 785,134$ -(43,618)$
-27,490 -37,000 -37,000 --
17.88 1,775,088 17.88 1,799,346 18.13 2,062,156 0.25 262,810
1.13 104,791 1.13 111,818 1.13 107,148 -(4,670)
Neighborhood Parking Program 1.09 121,514 1.09 87,732 1.09 88,725 -993
Chautauqua Area Management/NPP 100,000 -232,000 -132,000
10.95 880,622 12.95 998,408 12.95 1,064,368 -65,960
0.50 1,184,828 0.50 1,231,795 0.50 1,514,683 -282,888
CAGID Parking Refunds -8,953 -16,000 -16,000 --
Subtotal 34.55 4,826,427$ 36.55 5,210,851$ 36.80 5,907,214$ 0.25 696,363$
4,961,597$ 678,200$ 1,836,250$ 1,158,050$
Cost Allocation and Transfers 440,864 357,109 395,107 37,998
1,843,136 2,212,721 2,290,917 78,196
Subtotal 7,245,597$ 3,248,030$ 4,522,274$ 1,274,244$
Total 46.50 14,644,481$ 49.00 11,485,087$ 48.25 13,315,756$ (0.75)1,830,669$
Personnel 3,178,613$ 3,516,996$ 3,486,308$ (30,688)$
Operating 3,764,250 4,252,800 4,839,247 586,447
Interdepartmental Charges 606,571 467,262 467,927 665
Capital Improvement Program 4,811,597 678,200 1,836,250 1,158,050
Debt Service 1,842,586 2,212,721 2,290,917 78,196
Cost Allocation and Transfers 440,864 357,109 395,107 37,998
Total 14,644,481$ 11,485,087$ 13,315,756$ 1,830,669$
Parking Enforcement and Special
Event Enforcement
TDM and Eco Pass Program
Capital Improvements Program,
Cost Allocation and Debt Service
Capital Improvement Program
Debt Service
EXPENDITURE BY CATEGORY
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
2016 Actual 2017 Approved
Budget
2018 Approved
Budget
Variance
2017 to 2018
STAFFING AND EXPENDITURE BY PROGRAM
City of Boulder's 2018 BUDGET VOLUME I | Page 109
COMMUNITY VITALITY
Department Detail, Continued
Fun Fact:
The Pearl Street Mall celebrated its 40th Anniversary in
2017.
FTE Amount FTE Amount FTE Amount FTE Amount
2016 Actual 2017 Approved
Budget
2018 Approved
Budget
Variance
2017 to 2018
General 17.33 2,497,371$ 19.78 2,842,173$ 18.78 3,009,084$ (1.00)166,911$
25.14 11,459,069 25.14 7,333,111 25.39 8,698,651 0.25 1,365,540
4.03 588,431 4.03 655,812 4.03 633,534 -(22,278)
-10,113 0.03 465,678 0.03 544,224 -78,546
-89,496 0.03 188,314 0.03 430,263 -241,950
Planning and Development Services
Total 46.50 14,644,481$ 49.00 11,485,087$ 48.25 13,315,756$ (0.75)1,830,669$
Boulder Junction General
Improvement District-TDM
STAFFING AND EXPENDITURE BY FUND
Downtown Commercial District
University Hill Commercial District
Boulder Junction General
Improvement District-Parking
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 110
City of Boulder's 2018 BUDGET VOLUME I | Page 111
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:
• Munis Enterprise Resource Planning system;
• Special Projects; and
• Flood Recovery Grants Management.
Accounting and 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 citywide 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.
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.
FINANCE
2018 Approved Budget
$10,847,172
Finance
Administration
Purchasing
Risk Management
Budget
Accounting and Treasury
Payroll, Accounts Payable/Receivable
Revenue and Licensing
City of Boulder's 2018 BUDGET VOLUME I | Page 112
FINANCE
Department Overview, Continued
Payroll and 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 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 and obtaining insurance policies, as
well as purchased and consulting services.
Revenue and Licensing
The Revenue and Licensing Division provides tax collection, reporting, education and enforcement functions for
the city’s sales and use taxes, accommodation taxes, admission taxes and trash taxes. In addition, the division
performs general accounts receivable, assessments billing, and collection functions. 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, dog 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, as well as the city’s fleet and facilities. The division works closely with departments – providing
training, guidance and recommendations to safely meet city objectives. This division also manages the city’s
insurance programs including workers’ compensation and liability insurance.
Fun Fact:
The Finance Department issued 7,957 Voice & Sight
Tags this past year, allowing dogs to be off-leash in open
space.
City of Boulder's 2018 BUDGET VOLUME I | Page 113
FINANCE
2017 Accomplishments
• Implemented a major, citywide system upgrade
to the Munis ERP; implemented the Vendor Self
Service and Customer Self Service modules in
the financial system, increasing customer service
by allowing for greater automatization; started
implementing the employee reimbursement as
part of Transform Boulder Business Initiative
(TBBI); coordinated with Parks and Recreation,
Human Resources and Information Technology
Departments for design, configuration and testing
of Kronos timekeeping for seasonal employees.
• 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, awards
that demonstrate our continued commitment to
excellent fiscal stewardship.
• Supported the city’s flood recovery efforts and
provided coordination with the Federal Emergency
Management Agency (FEMA), Department of
Housing and Urban Development (HUD), and
State of Colorado to complete flood recovery
and resilience projects and receive timely
reimbursement.
• In cooperation with citywide partners, provided
analysis, support and recommendations regarding
new city initiatives, including the development
of the Civic Area, Boulder Community Hospital,
Community Culture and Safety capital projects
and University Hill Development.
• Implemented the Sugar Sweetened Beverage
Distribution Tax, proceeds of which help support
the city’s efforts in health equity for all residents.
• Created the Finance Department’s first-ever
Strategic Plan with full participation of department
staff. This comprehensive plan will guide internal
processes in the future and allow for more
consistency across the department.
• Was selected to be a pilot for the Government
Finance Officers Association’s test of the Financial
Sustainability Index to help set the benchmark for
local government finance offices.
Key Intiatives for 2018
• Continuing improvements to the Munis ERP
financial modules, refining system functionality,
implementing system upgrades, and providing
organizational-wide training and support as part of
the TBBI.
• Implementing a new tax and license software
system, which will handle tax return filing and
payment processing for multiple tax types; support
license application processing including business,
liquor, marijuana, dog, and multiple other types of
licenses; interface with the Munis finance system’s
general ledger, LandLink, and other legacy
systems throughout the city; and will feature a
customer/user/taxpayer portal for online access to
filing, payment, and licensing functions.
• Completing the city’s flood recovery and resilience
efforts in coordination with Federal Emergency
Management Agency (FEMA), Housing and Urban
Development (HUD), and the State of Colorado.
• Providing ongoing financial support and input
on the major citywide initiatives such as the
Boulder Community Hospital, the Civic Area,
Municipalization, Boulder Junction and the city’s
general fiscal health.
• Streamlining the operating and capital budget
process and documents, increasing transparency
of our financial picture and better connecting
operating costs to capital decision-making.
• Operationalizing the Finance Department’s
first-ever Strategic Plan with an initial step of
developing consistent and interconnected work
plans across the various divisions.
• Serving in a pilot for the Government Finance
Officers Association’s test of the Financial
Sustainability Index to help set the benchmark for
local government finance offices.
City of Boulder's 2018 BUDGET VOLUME I | Page 114
FINANCE
Significant Changes
Department Detail
Dept. Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
617,321$ 1.00 483,210$ 1.50
General Fund
Integrated Tax & License ERP - ongoing amount. One-time amount for 2018 to be
covered through other sources.500,000$ - -$ -
Pre-Development Costs for Hill Parking Garage.- - 410,000 -
Flood Recovery Staff (1.5 FTE) - Extend fixed-term positions for 1 year.- - 73,210 1.50
Special Tax Auditor - new standard position (funded through recreational marijuana
revenue).48,227 0.50 - -
Workers Compensation Fund
Third party claims administration.20,380$ - -$ -
Sugar Sweetened Beverage Distribution Tax Fund
Special Tax Auditor - new standard position.48,714$ 0.50 -$ -
Finance Total
FTE Amount FTE Amount FTE Amount FTE Amount
Administration
#3.00 740,276$ 4.00 636,625$ 5.00 1,371,281$ 1.00 734,656$
Flood Recovery 2.50 227,546 2.50 239,080 2.50 223,909 - (15,171)
Subtotal 5.50 967,822$ 6.50 875,705$ 7.50 1,595,190$ 1.00 719,485$
Accounting and Treasury
#Financial Reporting 4.30 662,538$ 6.30 775,410$ 4.50 678,549$ (1.80) (96,861)$
#Portfolio and Debt Management 0.50 49,524 0.50 72,461 0.50 47,276 - (25,185)
Subtotal 4.80 712,062$ 6.80 847,871$ 5.00 725,825$ (1.80) (122,046)$
Budget
701010; 701021 6.00 654,885$ 6.00 704,088$ 6.00 719,461$ - 15,373$
Subtotal 6.00 654,885$ 6.00 704,088$ 6.00 719,461$ - 15,373$
Payroll and Accounts Payable/Receivable
Payroll 3.00 352,444$ 3.00 355,454$ 4.00 380,690$ 1.00 25,236$
#3.10 223,167 2.10 185,989 2.00 148,586 (0.10) (37,403)
#Centralized Mail Services 1.00 109,749 1.00 92,884 0.50 89,481 (0.50) (3,403)
Subtotal 7.10 685,360$ 6.10 634,327$ 6.50 618,757$ 0.40 (15,570)$
Purchasing
4.00 302,039$ 4.00 374,146$ 4.00 372,683$ - (1,463)$
Subtotal 4.00 302,039$ 4.00 374,146$ 4.00 372,683$ - (1,463)$
Department Administration, ERP,
and Special Projects
Budget Development, Forecasting
and Policy Analysis
Payment and Receipt Processing
Purchasing Management and
Compliance
STAFFING AND EXPENDITURE BY PROGRAM
2016 Actual 2017 Approved
Budget
2018 Approved
Budget
Variance
2017 to 2018
City of Boulder's 2018 BUDGET VOLUME I | Page 115
FINANCE
Department Detail, Continued
Fun Fact:
The City of Boulder has won the Government Finance
Officers Association’s award for excellence for the
Comprehensive Annual Financial Report (CAFR) for 27
consecutive years as of last year, and 34 years in total.
Revenue and Licensing
#0.50 42,217$ 0.50 33,341$ 0.50 25,950$ - (7,391)$
#Green Tag Licensing 0.25 20,769 0.25 16,071 0.25 12,375 - (3,696)
#Liquor Licensing 1.23 118,194 1.30 144,690 1.57 188,636 0.27 43,946
Medical Marijuana Licensing 1.23 87,087 1.25 111,818 1.12 107,892 (0.13) (3,926)
Recreational Marijuana Licensing 1.34 134,879 1.36 250,279 1.72 294,579 0.36 44,300
703041, 42, 43Other Licensing 0.45 30,506 0.45 31,244 0.45 28,397 - (2,847)
#Tax Audit 5.00 492,771 5.00 491,281 5.50 533,684 0.50 42,403
#3.10 284,142 4.10 361,209 4.00 828,788 (0.10) 467,579
Subtotal 13.10 1,210,565$ 14.21 1,439,933$ 15.11 2,020,301$ 0.90 580,368$
Risk Management
#Property and Casualty Insurance 2.00 1,855,987$ 2.00 2,271,891$ 2.00 2,303,595$ - 31,704$
#Worker's Compensation Insurance 3.00 2,222,686 2.00 1,748,192 2.00 2,491,359 - 743,167
Subtotal 5.00 4,078,673$ 4.00 4,020,083$ 4.00 4,794,954$ - 774,871$
Total 45.50 8,611,405$ 47.62 8,896,151$ 48.12 10,847,172$ 0.50 1,951,021$
Personnel 3,932,085$ 4,672,796$ 4,809,581$ 136,785$
Operating 4,363,828 4,084,681 5,873,706 1,789,025
Interdepartmental Charges 104,650 94,213 119,425 25,212
Cost Allocation and Transfers 210,842 44,460 44,460 -
Total 8,611,405$ 8,896,151$ 10,847,172$ 1,951,021$
General 40.50 4,532,732$ 43.62 4,876,068$ 43.62 5,999,754$ - 1,123,686$
- - - - 0.50 52,464 0.50 52,464
Property and Casualty Insurance 2.00 1,855,987 2.00 2,271,891 2.00 2,303,595 - 31,704
Worker's Compensation Insurance 3.00 2,222,686 2.00 1,748,192 2.00 2,491,359 - 743,167
Total 45.50 8,611,405$ 47.62 8,896,151$ 48.12 10,847,172$ 0.50 1,951,021$
Sugar Sweetened Beverage
Distribution Tax
STAFFING AND EXPENDITURE BY PROGRAM, Continued
Note: Police Old Hire Pension, Fire Old Hire Pension, and Compensated Absences are managed by the Finance Department but are
not included in the data above since they are citywide programs.
EXPENDITURE BY CATEGORY
STAFFING AND EXPENDITURE BY FUND
Dog Licensing
Sales Tax Licensing
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 116
City of Boulder's 2018 BUDGET VOLUME I | Page 117
Department Overview
Emergency Services
This division provides a full range of emergency response services as noted in the City Charter, Boulder Valley
Comprehensive Plan and Department Master Plan. These services are carried out by personnel stationed at
seven strategically-located stations throughout the city. In addition, several emergency response contracts with
cooperative entities ensure resiliency and cost-effective service provision.
Community Risk-Reduction
This division 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.
Wildland Coordination
Wildland Coordination provides initial fire attack for wildland fires on city-owned open space. In addition, the
division conducts forest thinning services, pre-planning and coordination of wildfire response with neighboring
fire districts.
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.
FIRE-RESCUE
2018 Approved Budget
$20,650,570
Wildland
Coordination
Fire -Rescue
Emergency Services Community Risk
Reduction
Administration
City of Boulder's 2018 BUDGET VOLUME I | Page 118
FIRE-RESCUE
Department Overview, Continued
Administration
This division provides support services and training for the department, including personnel management,
accounting, budget, basic payroll, purchasing and general management of the department. In addition, the training
program provides training for fire fighters, helping them maintain and expand the skills needed to handle the wide
variety of demands based on community risk. This includes emergency medical skills training for fire fighters and
associated certifications based on national standards.
2017 Accomplishments
• Substantial completion of a community risk-
assessment and associated planning activities
such as response planning and station locations,
as well as formalization of a fire department data
analysis program.
• Formalized several key initiatives in the training
division such as expanded interagency training, an
improved fire engineer curriculum and expanded
professional development opportunities.
• Actively participated in city-wide planning efforts
such capital improvement programs, living-wage
discussions, and the effective implementation of
resulting recommendations.
• Implemented an upgraded station alerting system
to reduce total response times and increase
efficiency.
Key Intiatives for 2018
• Continuing to focus on reduction of total response
times through initiatives related to data analysis
and process improvement.
• Transitioning towards a program-based budgeting
system with establishment of related effectiveness
and efficiency metrics.
• Completing a fire department self-assessment as
part of on-going accreditation efforts.
• Completing a fire department master plan update
to include stakeholder and community outreach.
• Preparing for potential construction of fire
stations to meet community needs, including land
acquisition and station design.
Fun Fact:
Boulder Fire-Rescue responds to an emergency incident
every 44 minutes.
City of Boulder's 2018 BUDGET VOLUME I | Page 119
FIRE-RESCUE
Significant Changes
Department Detail
Dept. Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
76,700$ - 102,100$ -
General Fund
Emergency medical services (EMS) technical research.-$ - 100,000$ -
Hazmat Authority Funding - covers the City of Boulder's IGA portion of funding.35,000 - - -
Fire Department staffing reorganization.11,700 - 2,100 -
Fire station alerting system maintenance.30,000 - - -
Fire Total
FTE Amount FTE Amount FTE Amount FTE Amount
Emergency Services
95.00 14,514,254$ 96.00 14,687,607$ 97.00 15,750,609$ 1.00 1,063,002$
Subtotal 95.00 14,514,254$ 96.00 14,687,607$ 97.00 15,750,609$ 1.00 1,063,002$
Community Risk Reduction
7.50 762,448$ 5.50 803,362$ 6.00 835,380$ 0.50 32,018$
1.00 196,958 2.00 201,021 1.00 131,312 (1.00)(69,709)
Subtotal 8.50 959,406$ 7.50 1,004,383$ 7.00 966,692$ (0.50)(37,691)$
Wildland Coordination
9.33 1,354,906$ 9.00 1,312,123$ 8.00 1,146,823$ (1.00)(165,300)$
Subtotal 9.33 1,354,906$ 9.00 1,312,123$ 8.00 1,146,823$ (1.00)(165,300)$
Administration
8.00 1,337,157$ 7.00 1,178,797$ 8.00 1,875,439$ 1.00 696,642$
3.50 897,933 4.50 909,382 4.00 911,007 (0.50)1,625
Subtotal 11.50 2,235,090$ 11.50 2,088,179$ 12.00 2,786,446$ 0.50 698,267$
Total 124.33 19,063,653$ 124.00 19,092,293$ 124.00 20,650,570$ -1,558,277$
Personnel 16,045,569$ 16,055,017$ 16,664,505$ 609,488$
Operating 1,177,296 1,128,602 1,827,053 698,451
Interdepartmental Charges 1,840,788 1,908,674 2,159,012 250,338
Total 19,063,653$ 19,092,293$ 20,650,570$ 1,558,277$
General 123.33 18,942,152$ 123.33 18,965,134$ 123.22 20,522,237$ (0.11)1,557,103$
Open Space and Mountain Parks 0.67 121,501 0.67 127,159 0.78 128,333 0.11 1,174
Total 124.00 19,063,653$ 124.00 19,092,293$ 124.00 20,650,570$ -1,558,277$
Note: Variance 2017 to 2018 due to significant changes listed above, as well as General Fund increase of $535K for EMS provider subsidy for Living
Wage and $275K for Equipment replacement contribution.
Inspection, Code Enforcement,
Education
Public Safety Education
Mitigation and Response
Operations Planning & Management
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
Fire & Emergency Medical
Response, Rescue, Service Calls
Training
STAFFING AND EXPENDITURE BY PROGRAM
Variance
2017 to 20182016 Actual 2018 Approved
Budget
2017 Approved
Budget
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 120
City of Boulder's 2018 BUDGET VOLUME I | Page 121
Department Overview
Contingency
The City Manager’s Contingency are funds set aside for unforeseen matters that may arise during the fiscal year.
Non-Department Contracts, Citywide Memberships and Programs
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.
GENERAL GOVERNANCE
2018 Approved Budget
$3,487,726
City-Wide
Memberships
General Governance
Contingency Non-Departmental
Contracts
City-Wide Programs
City of Boulder's 2018 BUDGET VOLUME I | Page 122
GENERAL GOVERNANCE
Significant Changes
Department Detail
Dept. Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
19,653$ - 156,000$ -
General Fund
Citywide Event Management.-$ - 156,000$ -
Citywide memberships.19,653 - - -
General Governance Total
Variance
2017 to 2018
Amount Amount Amount Amount
City Manager's Contingency
Extraordinary Personnel -$119,916$119,916$-$
Manager's Contingency 479,242 336,166 336,166 -
Subtotal 479,242$456,082$456,082$-$
Non-Departmental Contracts
Convention and Visitors Bureau 1,925,309$2,010,555$2,232,242$221,687$
Humane Society Building Loan 60,000 60,000 60,000 -
Negotiations Support *89,380 46,393 46,393 -
Subtotal 2,074,689$2,116,948$2,338,635$221,687$
City-Wide Memberships
34,981$37,745$46,872$9,127$
Colorado Municipal League 77,284 76,449 81,177 4,728
Metro Mayors Caucus 8,409 7,927 9,871 1,944
National League of Cities 7,816 7,933 8,989 1,056
Rocky Flats Stewardship Coalitions 1,000 1,000 1,000 -
Colorado Communication and Utility 4,400 6,000 6,000 -
Alliance for Innovation 5,100 5,100 7,650 2,550
International Town and Gown Assoc.400 400 400 -
Colorado Climate Future Coaliltion 30,000 30,000 30,000 -
Mayor's Innovation Alliance 2,000 2,000 2,300 300
Subtotal 171,390$174,554$194,259$19,705$
City-Wide Programs
West Nile Virus / IPM 252,516$258,750$258,750$-$
City Wide Special Events 146,994 140,000 156,000 16,000
IronMan Event 86,465 63,000 63,000 -
Intercity Visit 35,023 ---
28,611 21,000 21,000 -
-100,000 -(100,000)
Subtotal 549,609$582,750$498,750$(84,000)$
Total 3,274,931$3,330,334$3,487,726$157,392$
Operating 3,274,931$3,330,334$3,487,726$157,392$
Total 3,274,931$3,330,334$3,487,726$157,392$
General 3,274,931$3,330,334$3,487,726$157,392$
Total 3,274,931$3,330,334$3,487,726$157,392$
Note:
No budgeted FTE included in City Manager's Contingency, Non-Departmental Contracts, City-Wide Memberships or City-Wide Programs.
Negotiations Support 2016 - 2 Union Contract Negotiations
EXPENDITURE BY FUND
EXPENDITURE BY PROGRAM
EXPENDITURE BY CATEGORY
2016 Actual 2018 Approved
Budget
2017 Approved
Budget
Community Survey
Denver Regional Council of Governments
Community Assessment
Recommendations/Implementations
City of Boulder's 2018 BUDGET VOLUME I | Page 123
Department Overview
HR Customer Service Center
Customer Service: Leads the HR transactional work such as I9 and personnel actions of the department, as
well as general administrative functions including customer service, budget, bill paying, communications, record
management and retention, supports benefits open enrollment, citywide events, scheduling needs, front desk,
phone support, employment processing, HR administration, and one stop shop customer service.
Recruitment & Selection: Together with the Consulting Services Center, partners with departments citywide
to ensure hiring needs are met; coordinates with hiring supervisors and assists applicants in order to make the
recruitment and selection process as smooth and seamless as possible.
Employment Transactions: Sets up all new hires, rehires, promotional hires, and seasonal hires in the city’s
Human Resources Information System (HRIS), and works with department HR Managers and hiring supervisors
to ensure seamless employee onboarding.
HR Solutions Center
Process Improvement & HRIS Business Solutions: Provides centralized HR business solutions and technology,
focused on information reporting and customized client solutions, allowing for broader and deeper analysis of
city HR issues and trends, as well as insight on how to resolve them; standardizes HR transactional processes,
which will allow for more consistency throughout the city and will generate meaningful metrics and data for better
decision making; manages HR data through the city’s HRIS.
Mission
The mission of the Human Resources (HR) department is to provide exceptional customer service and strategic
business solutions that transform the organization through our four centers of excellence: HR Customer Service
Center, HR Solutions Center, HR Consulting Services Center and Learning & Organizational Development Center.
HUMAN RESOURCES
2018 Approved Budget
$3,764,845
Learning & Organizational Development Center
Human Resources
Solutions Center Customer Service Center
Consulting Services Center
City of Boulder's 2018 BUDGET VOLUME I | Page 124
HUMAN RESOURCES
Department Overview, Continued
HR Solutions Center, Continued
Benefits: Administers the city’s voluntary package benefits programs, including insurance (medical, dental,
vision, life and disability), enrollment entry with the benefit providers, benefit reconciliations, retirement, deferred
compensation, paid time off, unemployment, Family and Medical Leave Act (FMLA), Affordable Care Act and
leaves of absence.
Compensation: Develops and analyzes the city’s compensation programs and policies, and conducts market
and job studies to provide favorable salary relationships with labor markets while maintaining internal equity.
Well-Being: Develops and manages the citywide Well-Being program to engage employees in improving their
health, morale and engagement.
HR Consulting Services Center
Labor Relations: Organizes negotiations for collective bargaining units to create union contracts and advises
supervisors and managers on contract interpretation and application.
Employee Relations: Supports managers to ensure respectful relationships exist within work groups and
provides coaching and training on resolving conflicts and dealing with sensitive issues.
Citywide Department Partnering: Supports individual departments across the city with all front-end HR services,
including recruitment and selection, compensation/ classification, benefits consultation and training.
Policies & Procedures: Develops, interprets and ensures compliance of citywide policies and procedures.
Learning & Organizational Development Center
Citywide Values: In partnership with the City Manager’s Office, assists in developing and implementing a
framework to further support the organization’s success and efforts toward service excellence through strategies
that enhance the organization’s culture, values, design and effectiveness.
Citywide Learning and Employee Development: Increases the organization’s effectiveness and resiliency to
change by focusing on improving and enhancing employee capabilities to meet strategic goals. Supports the
development and learning of employees for the life of their careers at the city. Designs and delivers three city
leadership workshops and three citywide employee appreciation events aligned with city values.
Diversity and Inclusion: Develop and implement diversity and inclusion efforts including a leadership workshop
and partnership with CU on a Diversity Summit. Conduct a stakeholder analysis and strategic plan for diversity
and inclusion efforts.
Employee Life-cycle and Workforce Development: Responsible for leading strategic approach to New
Employee Orientation, on-boarding new employee meet ups and researching and implementing an employee
feedback loop. Provide consultation, training, and systems for employee and organization wide performance
management system.
Additional functions of the Learning and Organizational Development Center include:
• Providing organization development resources, tools and consultation in areas of team building, strategic
planning and leadership coaching to support the city as a high-performing organization.
• Reviewing and analyzing employee turnover; increasing engagement, innovation and productivity; and
building a strategic approach to succession planning. These activities are supported by providing systems
and methods that measure and analyze learning, workforce, succession planning and leadership metrics
City of Boulder's 2018 BUDGET VOLUME I | Page 125
HUMAN RESOURCES
2017 Accomplishments
• Expanded diversity and inclusion initiatives such
as the gender gap analysis and the hiring of the
Chief Diversity Officer.
• Implemented paid parental leave.
• Developed and implemented the 2018 health care
plan platform, which will include the addition of a
$5,000 deductible plan and dental implants with
the higher dental plan.
• Carried out the Employee Engagement Survey
with a 72 percent citywide participation rate.
• Launched the Leadership Philosophy and
Leadership Academy employee development
programs.
• Conducted successful executive level recruitments
for Chief Diversity Officer, Chief Sustainability
Officer, Planning Director, and Assistant Finance
Director.
• Successfully negotiated contracts with the Boulder
Police Officer’s Association (BPOA).
Key Intiatives for 2018
• Outsourcing FMLA and implementing day-one
benefit enrollment for new employees.
• Implementing new compensation strategy
guidelines and variable pay options.
• Negotiating the collective bargaining with the
International Association of Firefighters (IAFF) and
Boulder Municipal Employees (BMEA) bargaining
units.
• Reviewing and analyzing project and city
workforce needs and skills to support succession
planning and workforce development.
• Exploring options for a new performance
management process study and conducting a
needs assessment for affordable child care for city
employees.
Fun Fact:
The City of Boulder received 18,736 applications for
employment over the past year.
City of Boulder's 2018 BUDGET VOLUME I | Page 126
HUMAN RESOURCES
Significant Changes
Department Detail
Dept. Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
82,500$ - 112,767$ 1.00
General Fund
Learning & Organizational Development Specialist - Extension of a fixed-term
position for 2 years including associated operating costs. -$ - 112,767$ 1.00
Diversity and Inclusion program funding.82,500 -
Human Resources Total
FTE Amount FTE Amount FTE Amount FTE Amount
HR Customer Service Center
Operational Support 5.00 926,672$5.63 861,198$5.63 912,347$-51,149$
Subtotal 5.00 926,672$5.63 861,198$5.63 912,347$-51,149$
Benefit Management & Compensation 3.00 699,677$3.75 1,086,536$4.75 1,098,669$1.00 12,133$
HRIS Data Management 4.00 208,243 4.00 292,135 3.00 236,480 (1.00)(55,655)
1.75 60,021 1.00 135,852 1.00 173,667 -37,815
Subtotal 8.75 967,941$8.75 1,514,523$8.75 1,508,816$-(5,707)$
Consulting/Adviosry Services Center
Recruitment & Selection 4.63 564,273$2.50 482,225$4.00 634,434$1.50 152,209$
Employee & Labor Relations 1.00 132,778 3.50 165,856 1.00 159,114 (2.50)(6,742)
Subtotal 5.63 697,051$6.00 648,081$5.00 793,548$(1.00)145,467$
Learning & Organizational Development Center
Employee Trainings and Recognitions 3.00 570,066$3.00 681,440$4.00 520,134$1.00 (161,306)$
New Hire Trainings and Staff Events -22,598 -30,000 -30,000 --
Subtotal 3.00 592,664$3.00 711,440$4.00 550,134$1.00 (161,306)$
Total 22.38 3,184,329$23.38 3,735,242$23.38 3,764,845$-29,603$
Personnel 2,372,046$2,512,502$2,649,830$137,328$
Operating 752,600 1,162,422 1,056,321 (106,101)
Interdepartmental Charges 59,683 60,318 58,694 (1,624)
Total 3,184,329$3,735,242$3,764,845$29,603$
General 23.38 3,184,329$23.38 3,735,242$23.38 3,764,845$-29,603$
Total 23.38 3,184,329$23.38 3,735,242$23.38 3,764,845$-29,603$
STAFFING AND EXPENDITURE BY PROGRAM
Variance
2017 to 20182016 Actual 2018 Approved
Budget
2017 Approved
Budget
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
HR Solutions Center
Payroll Auditing and Reporting
City of Boulder's 2018 BUDGET VOLUME I | Page 127
Department Overview
Department Administration
Provides oversight of the department work programs, policy development and implementation, strategic department
and community planning, implementation of Human Services Strategy, regional partnership development and
coordination, finance and budget oversight, and public communications. Administration includes the department
director, deputy director, financial manager, project manager– information resources and administrative specialist.
Community Relations
Community Relations staffs the Human Relations Commission (HRC), which 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. Community Relations staffs the city manager-
appointed Immigrant Advisory Committee. The Committee provides an immigrant perspective on city policies and
programs. Community Relations:
• Enforces the Human Rights Ordinance and Failure to Pay Wages Ordinance through the Office of Human
Rights (OHR);
• Provides community conflict resolution services for city residents, organizations and businesses, including
landlord-tenant and neighborhood disputes and restorative justice through the Community Mediations Service
program;
Mission
The mission of the Human Services Department is to create a healthy, socially thriving and inclusive community by
providing and supporting human services to Boulder residents in need.
HUMAN SERVICES
2018 Approved Budget
$10,127,863
Human Services
Administration
Community Funding and Planning
Senior Services
Family Services
Community Relations
City of Boulder's 2018 BUDGET VOLUME I | Page 128
HUMAN SERVICES
Department Overview, Continued
Community Relations, Continued
• Coordinates annual community-wide events and celebrations, such as Martin Luther King, Jr. Day,
Immigrant Heritage Week, and Indigenous Peoples Day; and
• 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.
Community Funding and Planning
Community Funding and Planning administers:
• The Human Services Fund, which distributes approximately $2.1 million annually in operating support to
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 impacts.
Community Funding and Planning conducts research and analysis on social policy and equity issues, makes
policy recommendations to alleviate social conditions, identifies human services trends and needs, leads and
participates in community-wide efforts to identify and create effective social response systems, and oversees
development and implementation of the Human Services and Homelessness Strategies. The workgroup also
coordinates with other city departments and community organizations to develop and implement city projects and
plans related to homelessness services, and coordinates with other city departments and community organizations
to develop and implement regional services plans.
Family Services
Family Services includes Early Childhood Programs, including child care financial assistance for low-income
families and information and referral to child care providers, 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.
Senior Services
Senior Services provides programs for older adults at the East and West Senior Centers, including educational
classes, resource seminars, nutrition services, wellness programs, social programs, resource and referral for
community services, and counseling for vulnerable older adults. Senior Services administers the city’s Food Tax
Rebate Program for low-income families, seniors and individuals with disabilities. Senior Services collaborates
with Boulder County and community agencies to plan, coordinate and evaluate services for seniors, 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 2018 BUDGET VOLUME I | Page 129
HUMAN SERVICES
2017 Accomplishments
• Completed the Human Services Strategy
(approved by council on July 19, 2017)
establishing a blueprint for city investments in
human services over the next five years and
aligns them with goals and priorities in community
funding, direct services and partnerships.
• Completed the Homelessness Strategy (approved
by council on June 20, 2017) establishing
the city’s goal and priorities for addressing
homelessness. Includes a regional coordinated
intake and assessment system with a focus on
rapid re-housing.
• Expanded homeless summer services including
increased number of summer Transition Program
beds at the Boulder Shelter for the Homeless,
established new summer overnight sheltering
pilot program (“Path to Home”), and increased
positions at Ready to Work program with Bridge
House.
• Established the Health Equity Fund and Advisory
Committee (supported through the Sugar-
Sweetened Beverage Distribution Tax). Funding is
for health promotion, general wellness programs,
health equity and chronic disease prevention.
Allocated 2017 funding to community agencies.
• Began the development of the Inclusive and
Welcoming Community work plan in conjunction
with the Community Perceptions Assessment,
Human Services Strategy and the Human
Relations Commission.
• Implemented recommendations for the expansion
of Living Wage Resolution 926 in collaboration
with the City Manager’s Office and multiple city
departments.
• Continued development of department data and
analytics work plan.
Key Intiatives for 2018
• Implement the Human Services Strategy
2017-2022, including changes to community
funding, aligning direct services and expanded
partnerships.
• Continue implementation of the Homelessness
Strategy including coordinated intake and
assessment services system, diversion and
navigation services, and data collection and
analytics.
• Implement 2018 funding rounds for the Health
Equity Fund, Human Services Fund, and Youth
Opportunity Fund.
• Implement the Data and Analytics Work Plan.
• Implement the Inclusive and Welcoming
Community Work Plan.
• Continue facilities planning related to the Civic
Area and Alpine/Balsam sites for an integrated
Human Services Center.
• Integrate the Human Services Strategy
implementation with the Economic Sustainability
Strategy, Resilience Strategy, Housing Strategy
and Boulder Valley Comprehensive Plan (BVCP).
City of Boulder's 2018 BUDGET VOLUME I | Page 130
HUMAN SERVICES
Significant Changes
Fun Fact:
For over 25 years, the Family Resource Schools program
has been a successful partnership between the city and
the Boulder Valley School District, addressing barriers to
achievement, and supporting family self-sufficiency and parent
engagement in Boulder elementary schools.
Dept.Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
3,057,536$1.18 30,000$-
General Fund
Expansion of Child Care Subsidy Program.40,000$--$-
Human Relations Commissions (HRC) additional one-time grant funding.--30,000 -
Human Services Fund additional funding.400,000 ---
Early Diversion Get Engaged (EDGE) Program ongoing funding.142,000 ---
Homeless Services.750,000 ---
Keep Families Housed Program.263,000 ---
Program Coordinator-Community Mediation Services - New .175 FTE standard
position. Increases current position to full-time.15,000 0.18 --
Sugar Sweetened Beverage Distribution Tax (SSBDT) Fund
SSBDT Community Funding - funding for programs.1,296,465$--$-
SSBDT Community Funding Implementation-Staffing - New standard position and
associated program operating costs.151,071 1.00 --
Human Services Total
City of Boulder's 2018 BUDGET VOLUME I | Page 131
HUMAN SERVICES
Department Detail
FTE Amount FTE Amount FTE Amount FTE Amount
Administration
Department Administration 5.00 769,915$5.00 705,594$5.00 741,480$-35,886$
Subtotal 5.00 769,915$5.00 705,594$5.00 741,480$-35,886$
Family Services
4.14 199,012$-176,817$0.29 240,176$0.29 63,359$
Family Resource Schools 8.42 756,428 7.06 814,984 6.77 804,419 (0.29)(10,565)
Prevention and Intervention -158,333 -148,430 -148,430 --
Subtotal 12.56 1,113,772$7.06 1,140,231$7.06 1,193,025$(0.00)52,794$
0.94 187,013$1.31 195,190$1.30 218,356$(0.01)23,166$
Office of Human Rights 0.94 85,084 0.99 91,808 0.98 99,573 (0.01)7,765
Youth Opportunities Program 1.69 310,913 1.31 311,388 1.30 319,031 (0.01)7,643
Community Mediation 2.30 218,451 2.41 231,103 2.61 253,259 0.20 22,156
Subtotal 5.87 801,461$6.02 829,489$6.19 890,219$0.17 60,730$
Community Funding & Planning
1.00 2,659,745$1.75 3,402,939$2.75 5,580,445$1.00 2,177,506$
Project Management 1.25 143,922 2.25 249,165 2.25 254,162 -4,997
2.50 219,662 3.50 394,587 3.50 379,194 -(15,393)
Subtotal 4.75 3,023,329$7.50 4,046,691$8.50 6,213,801$1.00 2,167,110$
Senior Services
Food Tax Rebate Program 0.27 23,347$0.28 27,554$0.28 25,153$-(2,401)$
Senior Centers 4.20 347,862 4.44 386,279 4.44 422,286 -36,007
Senior Resources 2.70 336,245 2.85 348,361 2.85 353,649 -5,288
Senior Health & Wellness 0.78 127,968 0.82 125,556 0.82 131,114 -5,558
Senior Social Programs 1.02 164,590 1.08 163,861 1.08 157,136 -(6,725)
Subtotal 8.97 1,000,012$9.47 1,051,610$9.47 1,089,338$-37,728$
Total 37.15 6,708,490$35.05 7,773,615$36.22 10,127,863$1.17 2,354,248$
Personnel 2,865,275$3,323,474$3,463,757$140,283$
Operating 3,701,090 4,317,858 6,510,609 2,192,751
Interdepartmental Charges 142,125 132,283 153,497 21,214
Total 6,708,490$7,773,615$10,127,863$2,354,248$
General Fund 29.91 6,276,082$31.15 7,435,066$31.33 8,336,894$0.18 901,828$
Grants 6.29 336,416 2.78 241,000 2.54 245,000 (0.24)4,000
----1.00 1,447,536 1.00 1,447,536
0.95 95,992 1.13 97,549 1.35 98,433 0.23 884
Total 37.15 6,708,490$35.05 7,773,615$36.22 10,127,863$1.17 2,354,248$
Variance
2017 to 2018
Sugar Sweetened Beverage
Distribution Tax
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
2016 Actual 2017 Approved
Budget
2018 Approved
Budget
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 132
City of Boulder's 2018 BUDGET VOLUME I | Page 133
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.
• The IT Training team, which works to develop training materials and communications for new software
rollouts, supports and consults on end-user training for software implementations citywide, and provides end-
user support for common questions.
• The IT Service Desk, which serves as the first point of engagement for our customers.
• The central IT security program, which oversees citywide technology-related security assessment, fortification,
policy development and training.
Mission
The mission of the Information Technology (IT) Department is to create an environment of seamless integration
between people and technology. Our services include long-range technology planning; citywide hardware/software
procurement and project management; support for over 1,600 employees and PCs, 360 servers, and 160 databases
instances; data management; disaster recovery and business continuity; systems security; nearly 200 miles of fiber
optic network infrastructure; business analysis; custom application development; and support for numerous mission
critical applications across the entire organization.
INFORMATION TECHNOLOGY
2018 Approved Budget
$9,722,578
Information Technology
Administration
Capital, Non-IT and Citywide
Infrastructure Services
Application Services
City of Boulder's 2018 BUDGET VOLUME I | Page 134
INFORMATION TECHNOLOGY
Department Overview, Continued
Capital, Non-IT and 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 IT 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, and telecommunication technologies to help improve city services.
Application Services
The IT Application Services Division provides software support, application development, project management,
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.
2017 Accomplishments
• Completed and began implementation of the new
citywide Information Technology Strategic Plan.
• Led the continuing community broadband
initiative.
• Evaluated and implemented new data
management and analytics systems and services.
• Continued the expansion of datasets available
through the Open Data Portal.
• Led the Office 365 productivity and collaboration
software upgrade efforts.
• Implemented website improvements with
Communications following a heuristics analysis.
• Expanded the IT business analysis function to aid
in improving organizational processes.
• Continued the implementation of new digital
security fortification and education programs.
Key Intiatives for 2018
• Beginning to retire legacy applications across the
organization.
• Leading the city’s further exploration of “Smart
City” initiatives.
• Providing council with community broadband
initiative options and recommendations.
• Aiding in the implementation of citywide asset/
maintenance and employee time/attendance
software.
• Using mature data analytics, data visualization
and open data technologies and services.
• Pilot testing “unified communications” technologies
to consolidate telephony and data communication
systems.
• Using updated metrics, expand the services of the
new IT Customer Engagement Division.
City of Boulder's 2018 BUDGET VOLUME I | Page 135
INFORMATION TECHNOLOGY
Significant Changes
Fun Fact:
The City of Boulder manages nearly 200 miles of fiber optic
network infrastructure, much of which is under the city's streets.
Dept.Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
660,900$ - 214,000$ -
General Fund
City of Boulder website information architecture and design refresh
(w/Communications Department).- - 80,000 -
Legacy system retirement.- - 84,000 -
Parking technology - IT Department support.- - 50,000 -
IT Software replacement funding. This amount is repurposed from decreasing
debt payments.660,900 -
Information Technology Total
City of Boulder's 2018 BUDGET VOLUME I | Page 136
INFORMATION TECHNOLOGY
Department Detail
FTE Amount FTE Amount FTE Amount FTE Amount
Administration
Department Administration 3.00 511,084$ 3.00 506,547$ 3.00 508,748$ - 2,202$
Subtotal 3.00 511,084$ 3.00 506,547$ 3.00 508,748$ - 2,202$
Application Services
3.00 347,130$ 2.75 401,372$ 3.97 576,943$ 1.22 175,571$
eGovernment (Internet/Intranet)2.00 280,220 2.00 291,960 2.18 459,367 0.18 167,407
Geographic Information Systems 2.00 215,220 2.00 290,666 2.12 287,063 0.12 (3,603)
8.75 1,096,647 9.00 1,128,801 8.48 1,214,081 (0.52) 85,280
Database Administration 1.20 197,770 1.20 207,839 1.00 174,626 (0.20) (33,214)
1.00 150,255 1.00 134,060 1.00 136,705 - 2,645
Subtotal 17.95 2,287,244$ 17.95 2,454,698$ 18.75 2,848,784$ 0.80 394,086$
Infrastructure Services
Emerging Technology Support 1.00 54,572$ 1.00 71,781$ 1.00 77,804$ - 6,023$
2.50 349,317 2.30 354,003 2.30 364,854 - 10,851
Security Administration 1.25 135,167 1.25 312,699 1.40 326,573 0.15 13,874
Server Administration 3.65 585,452 3.85 559,464 3.35 498,707 (0.50) (60,757)
7.40 919,993 7.40 941,797 7.65 962,378 0.25 20,581
2.00 230,538 2.00 221,092 1.30 130,744 (0.70) (90,348)
Subtotal 17.80 2,275,040$ 17.80 2,460,836$ 17.00 2,361,061$ (0.80) (99,775)$
City-Wide IT (non-departmental)
- 645$ - 404,036$ - 1,064,936$ - 660,900$
- 301,123 - 198,264 - 48,264 - (150,000)
1.50 1,784,355 2.00 1,935,616 1.00 1,967,579 (1.00) 31,963
Subtotal 1.50 2,086,123$ 2.00 2,537,916$ 1.00 3,080,779$ (1.00) 542,863$
Capital Improvement Program - 789,447$ - 927,872$ - 923,206$ - (4,666)$
Subtotal 789,447$ 927,872$ 923,206$ - (4,666)$
Total 40.25 7,948,937$ 40.75 8,887,869$ 39.75 9,722,578$ (1.00) 834,709$
Personnel 4,484,591$ 4,681,498$ 4,691,170$ 9,672$
Operating 2,496,558 3,268,898 3,393,741 124,843
Interdepartmental Charges 118,830 199,296 200,821 1,525
Capital 818,340 670,428 1,367,065 696,637
Other financing Uses 30,619 67,749 69,781 2,032
Total 7,948,937$ 8,887,869$ 9,722,578$ 834,709$
General 38.75 5,375,136$ 38.75 6,024,381$ 38.75 6,831,793$ - 807,412$
1.25 596,375 1.00 548,780 1.00 548,660 - (120)
0.25 1,977,426 1.00 2,314,707 0.00 2,342,125 (1.00) 27,418
Total 40.25 7,948,937$ 40.75 8,887,869$ 39.75 9,722,578$ (1.00) 834,709$
EXPENDITURE BY CATEGORY
Capital Improvement Program
Variance
2017 to 20182016 Actual 2018 Approved
Budget
2017 Approved
Budget
Telecommunications
Computer Replacement
STAFFING AND EXPENDITURE BY PROGRAM
Network Administration
Custom Application Provision &
Related Support
Packaged Application Support
End-User Device and Office
Automation Administration and Tier 2
Help Desk (Tier 1) Support
Technology Training
STAFFING AND EXPENDITURE BY FUND
Citywide Telecommunications &
Compter Replacement Programs - Non
IT Capital Money
Telecom Connectivity
City of Boulder's 2018 BUDGET VOLUME I | Page 137
Department Overview
Library Division
Administration comprises the office of the director, general 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 and the Boulder Library Foundation.
Public Services includes materials circulation services, interlibrary loan, maintenance of patron accounts,
administration of the holds and Prospector system, shelving and maintenance of the automated materials handling
system, and oversees the Main, Meadows, and George Reynolds branches, as well as the North Boulder (NoBo)
Corner Library operations and programs.
eServices includes administration and maintenance of library-specific IT systems and equipment, including
the integrated library system, the patron computer reservation and print release system, computer technology
support, the library website, the meeting room reservation system, library maker spaces and cataloging of library
materials and resources.
Mission
The Boulder Public Library’s mission is to: Enhance the personal and professional growth of Boulder residents and
contribute to the development and sustainability of an engaged community through free access to ideas, information,
cultural experiences and educational opportunities.
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.
LIBRARY & ARTS
2018 Approved Budget
$9,507,597
Library and Arts
Administration
eServices
Community Engagement & Enrichment
Public Services
Arts and Culture
City of Boulder's 2018 BUDGET VOLUME I | Page 138
LIBRARY & ARTS
Department Overview, Continued
Library Division, Continued
Community Engagement and Enrichment focuses on engaging the community through programs, literacy,
story times, outreach and management of the Canyon Gallery and exhibits. This division includes youth services,
the acquisition and maintenance of library materials and electronic resources (e.g. ebooks and informational
databases), the Carnegie Library for Local History and the Boulder Reads adult literacy program.
Arts Division
The Office of Arts and 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 and The Boulder Museum of Contemporary Art, as well as the Arts
Commission.
2017 Accomplishments
• Completed the community engagement phase of
the Library Master Plan update project.
• Restructured the Resources Services workgroup
to improve efficiency with cataloging library
materials.
• Completed a revision of the Policy for the
Acquisition and Maintenance of Public Art, and
successfully launched the new public art program
with a series of new commissions.
• Completed the 2017 cultural grants cycle
in support of the Boulder Arts Commission,
distributing $675,000 to more than 40 artists,
presenters, and venues.
• Launched the Arts and Economic Prosperity
study which gathers data on the importance of
cultural organizations, and their audiences, on the
economic prosperity of Boulder.
• Facilitated the process for City Council’s official
recognition of the NoBo Art District and began
collaborative governance.
Key Intiatives for 2018
• Completing the Library Master Plan update and
presenting it to City Council for approval.
• Expanding the volunteer services program.
• Begin planning for expanding library services in
north Boulder.
• Installing several new works of public art around
town and continuing design and construction work
on anchor sculpture installations in the Civic Area.
• Coordinating the 2018 cultural grants cycle in
support of the Boulder Arts Commission and
launching a new fellowship program, as well as
other new initiatives to support the lives of artists
in our community.
• Completing the Artist Census and Cultural Asset
Map studies, as well as a study on sustainable
funding and long-term governance for the NoBo
Art District, and taking steps to implement these
findings.
• Completing a refresh of the Community Cultural
Plan at the end of the first 3-year phase.
City of Boulder's 2018 BUDGET VOLUME I | Page 139
LIBRARY & ARTS
Significant Changes
Fun Fact:
The Boulder Public Library system has eight study
rooms and six meetings rooms available for community
members to use, completely free of charge.
Dept.Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
450,000$-30,000$-
General Fund
Funding for Arts Grants.450,000$--$-
Public Art Maintenance Backlog.--30,000 -
183,495$0.50 -$-
General Fund
Library circulation maintenance.80,500$--$-
Makerspace materials.60,000 ---
Volunteer Coordinator - New .5 FTE standard position including associated
operating costs. This increases the position to full-time.42,995 0.50 --
633,495$ 0.50 30,000$-LIBRARY AND ARTS GRAND TOTAL
Library Total
Arts Total
City of Boulder's 2018 BUDGET VOLUME I | Page 140
LIBRARY & ARTS
Department Detail
FTE Amount FTE Amount FTE Amount FTE Amount
Administration
Library Administration 4.00 633,555$4.00 644,352$4.00 823,977$-179,625$
2.00 392,662 -148,978 -169,098 -20,120
Volunteer Services 0.50 30,684 0.50 40,368 1.00 86,490 0.50 46,122
Grant Programs -166,838 0.50 403,876 0.50 406,040 -2,164
Subtotal 6.50 1,223,739$5.00 1,237,574$5.50 1,485,605$0.50 248,031$
Arts and Culture
Arts Administration 3.00 349,894$3.50 441,680$3.50 511,118$-69,438$
Programs for Artists ---3,000 -3,000 --
Museum of Boulder -23,609 -23,609 -23,609 --
Arts Grants -593,490 -725,000 -675,000 -(50,000)
-72,749 -175,000 -30,000 -(145,000)
Subtotal 3.00 1,039,742$3.50 1,368,289$3.50 1,242,727$-(125,562)$
Community Engagement and Enrichment
2.25 185,491$2.25 181,613$2.25 176,609$-(5,004)$
2.50 243,875 2.50 215,679 2.50 222,335 -6,656
4.00 486,871 5.50 523,273 5.25 501,348 (0.25)(21,925)
5.50 1,675,252 5.50 1,450,562 5.50 1,453,373 -2,811
6.00 339,045 6.00 431,427 6.00 443,231 -11,804
Subtotal 20.25 2,930,534$21.75 2,802,554$21.50 2,796,896$(0.25)(5,658)$
Public Services
25.25 1,279,503$21.00 1,536,629$21.50 1,520,020$0.50 (16,609)$
13.50 854,304 14.25 869,878 14.00 867,924 (0.25)(1,954)
Subtotal 38.75 2,133,807$35.25 2,406,507$35.50 2,387,944$0.25 (18,563)$
eServices
7.00 521,787$6.00 485,015$6.00 459,413$-(25,602)$
2.00 1,301,988 2.00 668,237 2.50 720,334 0.50 52,097
1.00 84,671 1.00 108,117 -110,993 (1.00)2,876
--3.00 252,960 3.00 303,685 -50,725
Subtotal 10.00 1,908,446$12.00 1,514,329$11.50 1,594,425$(0.50)80,096$
Total 78.50 9,236,268$77.50 9,329,253$77.50 9,507,597$-178,344$
Personnel 5,346,527$5,767,580$5,883,422$115,842$
Operating 3,392,973 3,057,848 3,168,156 110,308
Interdepartmental Charges 496,768 503,825 456,019 (47,806)
Total 9,236,268$9,329,253$9,507,597$178,344$
General 78.00 8,060,355$77.00 7,917,975$77.00 8,093,351$-175,376$
Library 0.50 1,025,913 0.50 1,411,278 0.50 1,414,246 -2,968
Capital Develoment Fund -150,000 ------
Total 78.50 9,236,268$77.50 9,329,253$77.50 9,507,597$-178,344$
EXPENDITURE BY CATEGORY
STAFFING AND EXPENDITURE BY FUND
Patron Services
Resource Services
Technology Support
Makerspace
Flatirons Library Consortium
Library Facility and Asset Maintenance
Public Art
BoulderReads
Carnegie Library for Local History
Programs, Events & Outreach
Library Materials
Youth Services
Branch Libraries
2016 Actual 2017 Approved
Budget
2018 Approved
Budget
Variance
2017 to 2018
STAFFING AND EXPENDITURE BY PROGRAM
City of Boulder's 2018 BUDGET VOLUME I | Page 141
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.
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.
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.
MUNICIPAL COURT
2018 Approved Budget
$2,258,016
Municipal Court
Administration Adjudication Case Management
City of Boulder's 2018 BUDGET VOLUME I | Page 142
MUNICIPAL COURT
2017 Accomplishments
• Cross-trained all back-up staff to full level of
functionality for performing back-up duties.
• Created a training and development plan for all
Court staff; both for technical and soft skills.
• Reinstated "meet and greet" sessions between
Court and stakeholder groups by creating liaison
positions between the Court and the Boulder
Police Department and Parking Services division.
• Managed effects of quasi-judicial hearings on
courtroom activity to achieve efficiencies.
• Instituted an increase in hearing fees and court
costs.
• Began a process to make the Court paperless.
• As of March 2017, the homeless navigator has
aided 137 clients. With the aid of the vulnerability
screening process, 27 people were housed, six
received mental health aid, eight obtained birth
certificates and six received their social security
cards.
Key Intiatives for 2018
• Developing measures for succession planning,
including identifying key staff and giving
them additional responsibilities to help build
management experience.
• Researching and exploring additional strategies
for the public to contact the Court, including a web
chat service or social media.
• Creating systems to share data more efficiently
and more automated and reaching out to
stakeholder departments to see what they need;
this could also help identify common needs rather
than finding solutions one at a time.
• Exploring the creation of a National Municipal
Court Coalition.
• Developing robust metrics to aid with comparing
performance to other municipal courts.
• Refining court letter processing to increase
compliancy and collection efforts.
Fun Fact:
The first court in the City of Boulder, the Police Magistrate Court,
was established by city ordiance in 1885. It later became the City
of Boulder Municipal Court in 1955.
City of Boulder's 2018 BUDGET VOLUME I | Page 143
MUNICIPAL COURT
Department Detail
FTE Amount FTE Amount FTE Amount FTE Amount
Administration
Department Administration 4.75 360,709$4.75 480,243$3.75 431,527$(1.00)(48,716)$
Subtotal 4.75 360,709$4.75 480,243$3.75 431,527$(1.00)(48,716)$
Adjudication
Adjudication 4.38 628,845$4.60 639,693$4.60 632,277$- (7,416)$
Subtotal 4.38 628,845$4.60 639,693$4.60 632,277$- (7,416)$
Case Management
Animal 1.60 149,418$1.40 155,179$1.40 150,274$ - (4,905)$
General 1.60 152,234 1.40 155,179 1.40 150,272 - (4,907)
Parking 1.60 194,762 1.40 176,679 1.40 199,872 - 23,193
Photo Enforcement 1.60 129,372 1.40 140,010 1.40 138,410 - (1,600)
Probation Services 4.00 344,215 4.00 383,569 4.00 405,110 - 21,541
Traffic 1.60 149,423 1.40 155,179 1.40 150,272 - (4,907)
Subtotal 12.00 1,119,425$11.00 1,165,795$11.00 1,194,211$- 28,416$
Total 21.13 2,108,979$20.35 2,285,731$19.35 2,258,016$(1.00)(27,715)$
Personnel 1,651,643$1,770,233$1,736,572$(33,661)$
Operating 403,599 463,906 454,781 (9,125)
Interdepartmental Charges 53,737 51,592 66,663 15,071
Total 2,108,979$2,285,731$2,258,016$(27,715)$
General 21.13 2,108,979$20.35 2,285,731$19.35 2,258,016$(1.00)(27,715)$
Total 21.13 2,108,979$20.35 2,285,731$19.35 2,258,016$(1.00)(27,715)$
STAFFING AND EXPENDITURE BY FUND
STAFFING AND EXPENDITURE BY PROGRAM
Variance
2017 to 20182016 Actual 2018 Approved
Budget
2017 Approved
Budget
EXPENDITURE BY CATEGORY
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 144
City of Boulder's 2018 BUDGET VOLUME I | Page 145
Department Overview
Office of the Director
The OSMP Directors Team ensures strategic alignment of OSMP projects with the department’s mission and
priorities. This workgroup includes the Executive Director, the science and community relations offices, a project
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.
Community Connections and 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:
Mission
The mission of the Open Space and 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.
OPEN SPACE & MOUNTAIN PARKS
2018 Approved Budget
$35,340,052
Open Space and Mountain Parks
Office of the Director
Central Services
Resources & Stewardship
Community Connections & Partnerships
Trails & Facilities
City of Boulder's 2018 BUDGET VOLUME I | Page 146
OPEN SPACE & MOUNTAIN PARKS
Department Overview, Continued
Resources and Stewardship, Continued
• 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, trailheads and other access points; office
buildings and other structures across the open space system; and the department’s equipment and vehicle assets.
2017 Accomplishments
• Completed flood recovery of FEMA-reimbursable
trails and habitat and continued work on non-
reimbursable flood projects (includes county
coordination).
• Initiated the Open Space Master Plan process,
completing the Master Plan Portfolio project to
support plan development with anticipated plan
completion in 2019.
• Approved the Agricultural Resource Management
Plan, completion of a facilities assessment,
and implementation of top priorities of the West
TSA and North TSA where aligned with FEMA-
reimbursable flood recovery projects.
• Continued to Implement the Grassland Ecosystem
Management Plan and Forest Ecosystem
Management Plan (FEMP), including strategic
forest thinning and provision of support to the
Sunshine Canyon Fire.
• Continued to improve the visitor experience by
implementing the Community Ranger model;
continued the development of the Community
Connections division; and completed a post-
implementation assessment of the Voice and Sight
program.
• Continued to Develop Regional Trails through
strategic property acquisition, coordination with
other agencies, and other avenues as needed,
including completion of the IBM Connector Bridges
and ongoing work on the Boulder Creek Bike Path.
Fun Fact:
OSMP's Junior Ranger Program began over 50 years ago.
City of Boulder's 2018 BUDGET VOLUME I | Page 147
OPEN SPACE & MOUNTAIN PARKS
Key Initiatives for 2018
• Recasting the Visitor Master Plan Update as
the Open Space and Mountain Parks Master
Plan or OS(MP)², continuing plan development
with anticipated completion in 2019. The plan
establishes policy guidance, goals, objectives,
priorities and measures of success across
services and programs, and addresses
overarching issues such as carrying capacity,
night-time and temporal use, and climate change
mitigation and adaptation.
• Continuing strategic planning and implementation
for the Top Priorities of West TSA, North TSA,
Agricultural Resource Management Plan, and
Capital Improvement Plan (CIP), to include
implementing plans through cross-departmental
implementation teams convened for each plan.
• Continuing to implement the Grassland
Ecosystem Management Plan and Forest
Ecosystem Management Plan (FEMP), giving
special attention/guidance to elements that need
updating or refreshing, particularly the FEMP.
The OS(MP)² may be a good opportunity for such
guidance.
• Continuing to improve the visitor experience,
increasing community engagement and
staff presence in the system; implementing
the Community Ranger model; focusing on
community and department relationships and
interdepartmental coordination; and following
through on initiatives such as recycling/dog waste
composting at trailheads and monitoring and
reporting results on Voice & Sight program.
• Developing regional trails through strategic
property acquisition, coordination with other
agencies, and other avenues as needed (e.g.,
Eldorado to Walker Ranch, Joder and the Boulder
Creek Path extension).
• Making progress on OSMP Campus Vision to
ensure staff has an optimal, efficient working
environment, facilities and equipment. The
campus relocation may include acquisition of
land, construction of a new facility and/or major
renovation of an existing facility depending on site
opportunities.
• Focusing on continuous improvement within
OSMP, such as continuing to assess and develop
best practices related to OSMP’s scientific
approach, data stewardship, recreation planning
and design, work plan and budget management,
staff training and development, staff work space,
equipment and facilities, communication, and
coordination internally and externally.
Significant Changes
Dept. Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
317,257$ 6.00 77,144$ 1.00
Open Space Fund
Staffing levels - Convert 6 fixed-term positions to standard and extend 1 fixed-term
position for 2 years.317,257$ 6.00 77,144$ 1.00
Open Space & Mountain Parks Total
City of Boulder's 2018 BUDGET VOLUME I | Page 148
OPEN SPACE & MOUNTAIN PARKS
Department Detail
FTE Amount FTE Amount FTE Amount FTE Amount
Director's Team 5.00 1,050,725$5.00 1,263,915$6.00 1,422,031$1.00 158,116$
2.00 159,316 2.00 202,513 2.00 223,150 -20,637
2.00 252,298 2.00 264,246 2.00 374,057 -109,811
Subtotal 9.00 1,462,338$9.00 1,730,674$10.00 2,019,237$1.00 288,563$
3.50 315,946$3.50 830,977$4.50 647,557$1.00 (183,420)$
Customer Service 7.00 627,151 7.00 734,545 5.00 640,233 (2.00)(94,312)
Real Estate Services 5.06 558,062 5.48 614,371 4.48 524,377 (1.00)(89,994)
Real Estate Services to General Fund 1.27 33,450 0.27 31,131 0.27 26,997 -(4,134)
Resource Information Services 7.55 957,164 7.55 1,099,133 7.55 1,147,631 -48,498
Subtotal 24.38 2,491,773$23.80 3,310,157$21.80 2,986,794$(2.00)(323,363)$
Community Engagement 7.00 961,370$8.25 952,628$8.25 1,014,383$-61,755$
Junior Rangers 1.00 348,609 1.00 388,732 1.00 436,432 -47,700
Outreach 2.00 360,121 2.00 373,936 2.00 378,717 -4,781
Planning Services 4.00 553,697 5.00 640,592 5.00 611,630 -(28,962)
Ranger Services 21.72 1,894,596 21.05 2,075,987 21.05 2,116,828 -40,841
Subtotal 35.72 4,118,393$37.30 4,431,875$37.30 4,557,990$-126,115$
Agricultural Management 3.00 316,155$3.00 337,992$3.00 366,493$-28,501$
Cultural Resources Program 2.00 179,459 2.00 204,788 2.00 227,421 -22,633
Ecological Stewardship 3.05 424,280 3.05 588,479 3.05 373,973 -(214,506)
2.00 455,019 5.00 417,847 4.25 597,080 (0.75)179,233
1.00 101,366 1.00 105,042 1.00 111,143 -6,101
Recreation and Cultural Stewardship 4.00 462,259 4.00 484,204 4.75 578,439 0.75 94,235
1.00 281,915 1.00 132,671 1.75 349,711 0.75 217,040
Vegetation Management 2.00 609,264 4.25 567,825 3.50 726,074 (0.75)158,249
Water Rights Administration 3.00 429,205 3.00 525,870 2.00 464,325 (1.00)(61,545)
1.00 101,566 1.00 101,621 1.00 119,084 -17,463
4.00 431,144 3.00 523,728 3.00 525,055 -1,327
Subtotal 26.05 3,791,632$30.30 3,990,067$29.30 4,438,798$(1.00)448,731$
Engineering Project Management 3.00 299,092$3.00 369,031$8.25 857,512$5.25 488,481$
Equipment and Vehicles 1.00 815,712 1.00 906,318 1.00 838,253 -(68,065)
Facility Management 4.00 838,348 4.00 708,430 4.00 848,578 -140,148
Signs Graphics Display 2.00 221,915 2.00 247,459 2.00 245,213 -(2,246)
Trails Stewardship 9.00 1,270,043 14.25 1,743,388 9.00 1,434,643 (5.25)(308,745)
3.00 479,926 3.75 517,929 2.75 478,975 (1.00)(38,954)
Subtotal 22.00 3,925,036$28.00 4,492,555$27.00 4,703,173$(1.00)210,618$
Capital Improvement Program -5,366,841$-10,238,953$-9,435,300$-(803,653)$
Cost Allocation -1,577,657 -1,903,344 -1,960,444 -57,100
Debt Service -6,086,131 -5,463,827 -5,238,316 -(225,511)
Subtotal 13,030,629$17,606,124$16,634,060$(972,064)$
Total 117.15 28,819,801$128.40 35,561,452$125.40 35,340,052$(3.00)(221,400)$
2016 Actual 2017 Approved
Budget
2018 Approved
Budget
Variance
2017 to 2018
Forest Ecology
Plant Ecology
Restoration Plant Ecology
Wetland Ecology
Wildlife Ecology
Trails and Facilities
Trailhead Maintenance
Capital Improvement Program, Cost
Allocations and Debt Service
Resources and Stewardship
STAFFING AND EXPENDITURE BY PROGRAM
Office of the Director
Community Relations Office
Science Office
Central Services
Business Operations
Community and Partnerships
City of Boulder's 2018 BUDGET VOLUME I | Page 149
OPEN SPACE & MOUNTAIN PARKS
Department Detail
Fun Fact:
OSMP has around 1,700 volunteers each year who work approximately
19,000 hours. The work they provide adds up to $500,000 in value every
year (based on the Colorado Independent Sector calculation).
FTE Amount FTE Amount FTE Amount FTE Amount
2016 Actual 2017 Approved
Budget
2018 Approved
Budget
Variance
2017 to 2018
Personnel 12,308,730$13,378,194$14,173,673$795,479$
Operating 2,622,291 3,456,790 3,480,971 24,181
Interdepartmental Charges 858,152 1,120,344 1,051,348 (68,996)
Capital 5,366,841 10,238,953 9,435,300 (803,653)
Cost Allocation 1,577,657 1,903,344 1,960,444 57,100
Debt Service 6,086,131 5,463,827 5,238,316 (225,511)
Total 28,819,801$35,561,452$35,340,052$(221,400)$
General 1.27 33,450$0.27 154,334$0.27 26,997$-(127,337)$
Lottery -293,967 -355,300 -428,000 -72,700
Open Space 115.88 28,492,385 128.13 35,051,818 125.13 34,885,055 (3.00)(166,763)
Total 117.15 28,819,801$128.40 35,561,452$125.40 35,340,052$(3.00)(221,400)$
EXPENDITURE BY CATEGORY
STAFFING AND EXPENDITURE BY FUND
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 150
City of Boulder's 2018 BUDGET VOLUME I | Page 151
Department Overview
Operations
The Operations team performs the day-to-day management of our facilities and public spaces. This includes
grounds maintenance; 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.
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, strategic leadership, marketing, communications,
information technology, staff training and development, 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.
Mission
The mission of the Department of Parks and Recreation 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.
PARKS & RECREATION
2018 Approved Budget
$36,661,628
Parks and Recreation
Operations
Planning/Community Engagement
Business Services
Community Building & Volunteerism
City of Boulder's 2018 BUDGET VOLUME I | Page 152
PARKS & RECREATION
2017 Accomplishments
• Promoted Community Health & Well-Being by
expanding affordable facility access for seniors
through Silver & Fit program and enhanced
Boulder Valley School District (BVSD) partnership
for EXPAND and Youth Services Initiative (YSI)
summer camps at BVSD sites.
• Continued a data-driven approach to address
maintenance backlog and plan for parks and
recreation facility enhancements through the Asset
Management Program, using the results of the
2015 General Maintenance and Management Plan
(GMMP), the 2015 Aquatics Feasibility Plan and
the 2016 Recreation Facility Assessment. This is
illustrated by the park improvements completed
at Christensen, Arapahoe Ridge and Howard
Heuston Parks, and improvements to the North
Boulder Recreation Center pools.
• Contributed to citywide efforts to minimize and
mitigate community impacts from encampments,
including the pilot of public restrooms along
the Boulder Creek corridor and development
of Standard Operating Procedures to manage
hazardous waste in public spaces (e.g. the
provision of Sharps containers).
• Designed enhancements for Scott Carpenter
Pool and Boulder Reservoir (construction in 2018,
opening in 2019).
• Continued to build community through
improvements to the Civic Area, supported
through the Community, Culture, and Safety tax.
• Explored partnerships, resulting in Boulder
Reservoir small business partner opportunity to
facilitate boat rentals and enhanced partnerships
towards recreation gymnastics competitive teams
(Go Flyers Booster Club).
Key Intiatives for 2018
• Continuing efforts to develop a recreation fee
structure which balances access for all with the
costs of doing business (sustainable model).
• Continuing efforts to increase service reach
of programs for community members with
disabilities, as well as targeted programming to
support healthy youth development.
• Completing business plans for recreation facilities
to support optimal use of valuable community
assets and promote access and use by 15-minute
neighbors.
• Launching construction of a new Scott Carpenter
Pool and Boulder Reservoir Visitor Services
Center.
• Contributing implementation of Beehive, citywide
asset management software.
• Finalizing the Urban Forest Strategic Plan and
Action Plan development.
• Future planning for Harbeck House given
anticipated Museum of Boulder move.
City of Boulder's 2018 BUDGET VOLUME I | Page 153
PARKS & RECREATION
Significant Changes
Fun Fact:
There has been a 66 percent growth in Silver Sneakers
participation with the expansion of the program to south and north
recreation centers.
Dept. Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
443,745$ 1.25 72,754$ 1.00
General Fund
Parks Operations maintenance (Ready to Work, Civic Area restrooms).65,000$ - -$ -
.25 Cent Sales Tax Fund
Web & Digital Marketing Specialist - Converts .25 FTE from fixed-term position to
standard and adds new .25 FTE. Increases position from half-time to full-time. 37,305$ 0.50 -$ -
Civic Area community events, activation and governance - Includes extension of a
fixed-term position for 1 year.128,000 - 72,754 1.00
Permanent Park & Recreation Fund
.5 FTE Construction Project Coordinator - New .5 FTE standard position.
Increases current available standard position from half-time to full-time.44,465$ 0.50 -$ -
Recreation Activity Fund
Recreation center exercise equipment replacement funding.130,700$ - -$ -
South Boulder Recreation Center-Facility Operations Coordinator .25 FTE - New
.25 FTE standard position. Increases position to full-time.18,275 0.25 - -
Increase wellness transfer from General Fund.20,000 - - -
Parks and Recreation Total
City of Boulder's 2018 BUDGET VOLUME I | Page 154
PARKS & RECREATION
Department Detail
FTE Amount FTE Amount FTE Amount FTE Amount
Administration
Department Administration 20.87 2,374,715$ 21.12 3,315,089$ 21.37 3,142,621$ 0.25 (172,468)$
Subtotal 20.87 2,374,715$ 21.12 3,315,089$ 21.37 3,142,621$ 0.25 (172,468)$
Parks and Planning
4.00 876,467$ 6.00 877,139$ 6.00 879,791$ -2,652$
Construction 5.00 360,364 5.00 308,724 5.00 316,215 -7,491
Forestry Operation 5.00 1,060,111 5.00 979,335 7.00 1,148,035 2.00 168,700
2.00 319,083 2.00 350,627 4.00 456,048 2.00 105,421
33.00 4,060,831 32.00 4,426,475 34.00 4,624,242 2.00 197,767
2.00 516,441 3.00 412,148 3.00 461,349 -49,201
Planning 7.75 857,666 6.75 901,530 7.50 889,806 0.75 (11,724)
Subtotal 58.75 8,050,963$ 59.75 8,255,978$ 66.50 8,775,486$ 6.75 519,508$
Recreation
Arts Programs and Services 3.00 75,749$ 2.00 64,000$ 2.00 1$ -(63,999)$
Dance Programs and Services 1.73 110,603 ------
7.00 1,275,695 7.00 1,362,081 7.00 1,388,909 -26,828
Gymnastics Programs and Services 4.00 618,984 4.00 621,778 4.00 627,538 -5,760
3.00 718,402 3.00 788,551 3.00 790,107 -1,556
5.00 1,279,897 5.00 1,461,987 5.00 1,534,873 -72,886
14.75 2,325,910 16.50 2,419,687 16.75 2,697,850 0.25 278,163
3.00 1,044,763 5.50 1,031,435 5.50 1,124,477 -93,042
4.00 805,380 4.00 953,428 4.00 961,658 -8,230
5.00 675,622 5.00 647,408 5.00 654,506 -7,098
3.00 405,153 3.00 436,766 3.00 450,168 -13,402
Youth Recreation Opportunities 3.25 346,069 3.25 300,645 3.25 294,664 -(5,981)
Subtotal 56.73 9,682,227$ 58.25 10,087,766$ 58.50 10,524,751$ 0.25 436,985$
Capital Improvement Program -2,525,046$ -5,420,000$ -13,304,600$ -7,884,600$
Capital Refurbishment Program -564,218 -300,000 -300,000 --
Cost Allocation -581,024 -532,103 -607,269 -75,166
Interdepartmental Transfers -6,505 -6,700 -6,901 -201
Debt Service -9,332 ------
Subtotal -3,686,125$ -6,258,803$ -14,218,770$ -7,959,967$
Total 136.35 23,794,030$ 139.12 27,917,637$ 146.37 36,661,628$ 7.25 8,743,991$
Golf Course Programs, Services
and Maintenance
Natural Resource Management
(IPM, Water, Wetland, Wildlife)
2016 Actual 2017 Approved
Budget
2018 Approved
Budget
Variance
2017 to 2018
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
Theraputic Recreation Program and
Services
Athletic Field Maintenance
Park Operations and Maintenance
City of Boulder's 2018 BUDGET VOLUME I | Page 155
PARKS & RECREATION
Department Detail
Fun Fact:
In 2016, Boulder Parks & Recreation volunteers
contributed over 35,500 hours.
FTE Amount FTE Amount FTE Amount FTE Amount
2016 Actual 2017 Approved
Budget
2018 Approved
Budget
Variance
2017 to 2018
Personnel 13,248,981$ 14,740,244$ 15,311,957$ 571,713$
Operating 7,041,703 7,161,112 6,868,901 (292,211)
Interdepartmental Charges 587,529 596,281 614,170 17,889
Capital 2,915,817 5,420,000 13,866,600 8,446,600
Total 23,794,030$ 27,917,637$ 36,661,628$ 8,743,991$
General 36.50 4,578,314$ 37.50 4,738,886$ 40.50 4,989,740$ 3.00 250,854$
Lottery -229,907 -697,322 -428,000 -(269,322)
.25 Cent Sales Tax 33.62 6,721,028 33.87 7,981,452 37.12 10,036,453 3.25 2,055,001
Recreation Activity 57.73 10,109,628 59.25 10,918,674 59.50 11,259,278 0.25 340,604
Permanent Park and Recreation 8.50 2,155,153 8.50 3,231,303 9.25 4,298,157 0.75 1,066,854
Capital Development Fund -----5,300,000 -5,300,000
Boulder Junction Improvement ---350,000 -350,000 --
Total 136.35 23,794,030$ 139.12 27,917,637$ 146.37 36,661,628$ 7.25 8,743,991$
Note: Six FTEs are conversions in 2016 as a result of ACA and job categorization. These positions all reside within Parks & Planning and are
partially offset by a reallocation of temporary and seasonal wages.
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 156
City of Boulder's 2018 BUDGET VOLUME I | Page 157
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, including long range
planning, historic preservation, and ecological planning. The division develops and implements the Boulder
Valley Comprehensive Plan (BVCP), prepares area plans and other special planning efforts, manages the
historic preservation program, and coordinates both the urban wildlife management program and integrated pest
management program.
Development Review provides project review and zoning administration for the community and customers.
Working with other work groups in 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.
Mission
The mission of the Department of Planning, Housing and Sustainability 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;
• Preserving and providing safe, quality and affordable housing opportunities through collaborative regional
and community planning, application of land use and regulatory tools, investment, and funding of programs;
• 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, housing and sustainability goals.
PLANNING, HOUSING & SUSTAINABILITY
2018 Approved Budget
$19,714,525
Administration
Housing
Climate and Sustainability
Planning
Planning, Housing and Sustainability
City of Boulder's 2018 BUDGET VOLUME I | Page 158
PLANNING, HOUSING & SUSTAINABILITY
Department Overview, Continued
Planning, Continued
Information Resources provides services that use technology to streamline and automate business functions.
These include maintenance of systems that track land management, permitting, licensing, asset management,
geographic information systems (GIS), records, research and reporting services. Information Resources also
works with customers and staff to make information more readily available in a clear and concise manner.
The City Design Team leads urban design and architecture for the city. This includes facilitating community
dialogue and providing leadership to achieve design excellence in the city’s built environment, acting as a
technical urban design resource for the city, and playing a leadership role on special projects involving complex
design issues.
Housing
Community Investment uses city and federal resources in collaboration with partner organizations to increase
and preserve the community’s affordable housing stock, support the capital needs of nonprofit service providers,
and ensure appropriate oversight and compliance monitoring of these investments.
Homeownership serves the community by promoting and implementing affordable homeownership opportunities,
qualifying and managing homeowner applicants, helping to match qualified households with permanently
affordable for-sale home opportunities, and ensuring operation of the program in a manner consistent with city
policies and community values.
Planning and Policy leads initiatives to address community housing needs through community and stakeholder
engagement; supportive policy, market and data analysis; and development of effective policies and programs,
working in collaboration with Comprehensive Planning and others. The group also partners with Development
Review and works directly with developer applicants to implement the city’s inclusionary housing ordinance in new
developments and annexations. The group establishes and monitors appropriate metrics to measure program
success and effectiveness.
Climate and Sustainability
Climate and Energy 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. Climate and Energy 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% reduction in emissions (from 2005) by 2050.
Zero Waste works with key partners and the Boulder community, as well as with 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.
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 University of Colorado, Boulder Valley
School District (BVSD), Boulder County, other cities, state and federal agencies, and legislators.
City of Boulder's 2018 BUDGET VOLUME I | Page 159
PLANNING, HOUSING & SUSTAINABILITY
2017 Accomplishments
• Completed configuration of the new land
management, permitting, and licensing system,
EnerGov, finalized a go-live date of April 9, 2018,
and began change management activities to help
minimize the impacts to staff and customers.
• Worked with Public Works to complete a
significant update of the city’s energy codes,
developed supporting resources and training
materials, and implemented measures to improve
compliance with the codes.
• Completed the 2016 community wide Greenhouse
Gas (GHG) Inventory which shows that the city
has reduced total GHG by 13 percent since
the 2005 baseline, while the economy has
grown significantly (gross domestic product has
increased by 49 percent).Developed enforcement
process and began enforcement of Universal Zero
Waste Ordinance that requires every property
owner to subscribe to trash, recycling and
composting service; and every tenant business
to use this service by providing bins, signs and
education to their employees and bins and signs
for their customers.
• Preserved 121 existing units into permanent
affordable housing in 2017. This was
accomplished through a multi-year partnership
with Element Properties that created the Nest
communities with a total of 238 units, of which the
last 36 units came into place this year. Worked
with the Boulder Housing Coalition to preserve 10
units in a local co-op housing facility. Partnered
with Boulder Housing Partners to acquire the
Tantra Lakes Apartments, which has preserved
75 apartments. In addition to the total 121
units preserved for low and moderate income
households in 2017, the Tantra Lakes Apartments
also created 114 apartments for middle income
households. In January 2018, the Homeless
Resource Center will open on 30th Street which
will provide shelter and services to 50 individuals.
Updated the Inclusionary Housing Ordinance
by increasing the overall requirement from 20
percent to 25 percent, with the additional 5 percent
devoted to a middle income component.
• Completed city/county collaboration and
interdepartmental coordination on 2015 Major
Update to the Boulder Valley Comprehensive
Plan (BVCP), addressing focus areas such as
housing diversity and affordability, resilience,
small business, and arts and culture; updated the
Intergovernmental Agreement; and addressed
a land use designation for CU South to enable
South Boulder Creek flood mitigation to continue
forward. The ordinance approved by City Council
culminated two+ years of technical analysis and
community engagement, including two surveys.
• In collaboration with Public Works, completed
reviews for a number of significant new
developments, including Site Reviews, Use
Reviews, Annexations and Concept Plans for
2375 Canyon Blvd. (Alpine Bank), 90/96 Arapahoe
Ave. (September School), 3600 State Hwy.
119 (Diagonal Crossing Neighborhood a.k.a.
Mackenzie Junction),1440 Pine St. (Attention
Homes Transitional Housing), 3200 Bluff St.
Form Based Code Review (Air Gas Site a.k.a.
The Commons II), 4780 Pearl Pkwy. (Pearl East
Business Park), 3303 Broadway (former People’s
Clinic), 3484 Stanford Ct. (Mt. Calvary Church),
1911 11th St. (The Walrus Building), 350 Ponca
Pl. (Frasier Meadows) and 1550 Eisenhower Dr.
(Eastpointe Apartments). In addition, processed
code changes related to financial institutions in
the downtown and wireless telecommunication
facilities.
• Developed and implemented the cooperative
housing licensing process. Licensed two Expert
Cooperative Housing Organizations (ECHOs) and
the first two cooperative housing licenses. Staff is
currently reviewing four more cooperative housing
license applications.
City of Boulder's 2018 BUDGET VOLUME I | Page 160
PLANNING, HOUSING & SUSTAINABILITY
Key Intiatives for 2018
• Collaborating with Public Works, Information
Technology, Open Space and Mountain Parks,
Finance, the Police Department, and Fire
Department, to continue implementation of
EnerGov as a replacement for the LandLink
Development and Information Tracking System,
including:
• Staff and customer training, and change
management activities in preparation of the
EnerGov go-live on April 9, 2018; and
• System stabilization and optimization before
beginning Phase 3 in the 3rd quarter of 2018.
• Developing options for new revenue sources to
fund climate and sustainability efforts, including
exploration of options for a new carbon tax and
development and expansion of the city’s new
Local Energy Impact Offset Fund.
• Managing the community-based planning and
land use processes associated with future facility
development at 6400 Arapahoe in partnership with
local nonprofits: Eco-Cycle, Center for Resource
Conservation, Blue Star Recycling and Art Parts.
• Implementing the Inclusionary Housing Ordinance,
facilitating the creation of middle-income,
ownership homes and aligning the current
ordinance to further leverage housing for low
and moderate incomes throughout all future
developments. A further 100 new permanently
affordable housing units will come into place with
the opening of Spark West (45 units), Palo Park
(35 units), Trinity Commons (16 units) and the
completion of Kings Ridge with 4 units.
• Implementing the BVCP through near-term items
identified in the Action Plan and prioritized by
City Council in fall 2017, including area planning;
certain Land Use Code changes; and neighborhood
plan/residential infill pilot as well as supporting
integrated planning with other department master
plans.
• Focusing on Civic Area Phase 2 park improvements
(east of Broadway) and planning and programming
for the East Bookend around 13th Street. Prepare
an area plan to guide Alpine-Balsam redevelopment
efforts for the city-owned property and nearby areas
of influence.
• Making progress on the Planned Unit Development
(PUD) Project, which has four main goals: to
create an inventory identifying the discretionary
review cases; conduct a document search to find
all relevant information to the discretionary review
cases; appropriately archive this information; and
use the information gathered to create a map
locating each discretionary review within the city.
City of Boulder's 2018 BUDGET VOLUME I | Page 161
PLANNING, HOUSING & SUSTAINABILITY
Significant Changes
Fun Fact:
There are more than 1,300 designated historic properties in
Boulder, including 186 individual landmarks and 10 historic
districts.
Dept. Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
68,574$ 1.00 763,143$ 2.00
Affordable Housing Fund
Housing Division - Administrative Support Staffing - New standard position split
between AH and CHAP funds. Includes associated operating costs.34,287$ 0.50 -$ -
Housing Division - Data management system enhancement.- - 35,000 -
Housing Division - Ponderosa Property management and annexation.- - 572,250 -
Community Housing Assistance Program Fund
Housing Division - Administrative Support Staffing - New standard position split
between AH and CHAP funds. Includes associated operating costs.34,287$ 0.50 -$ -
Planning & Development Services Fund
Staffing Request for Maintaining/Updating the Land Use Code - Extend fixed-term
position for 2 years including associated operating costs.-$ - 69,478$ 1.00
Landscape Plans Reviewer Staffing Request - Extend fixed-term position for 2
years including associated operating costs.- - 86,415 1.00
Planning, Housing & Sustainability Total
City of Boulder's 2018 BUDGET VOLUME I | Page 162
PLANNING, HOUSING & SUSTAINABILITY
Department Detail
FTE Amount FTE Amount FTE Amount FTE Amount
Planning
3.61 1,011,245$ 2.59 514,451$ 1.69 304,590$ (0.90)(209,861)$
Comprehensive Planning 11.91 1,513,890 12.89 2,152,149 11.79 1,518,159 (1.10)(633,990)
Development Review 18.47 1,775,254 19.36 2,085,110 16.93 1,762,908 (2.43)(322,202)
Information Resources 2.96 365,323 4.32 489,853 4.32 534,755 -44,901
2.31 466,299 2.42 298,188 6.05 674,491 3.63 376,303
Subtotal 39.26 5,132,012$ 41.58 5,539,751$ 40.78 4,794,902$ (0.80)(744,849)$
Housing
3.08 481,990$ 3.08 613,716$ 2.68 645,951$ (0.40)32,234$
4.33 4,411,570 4.33 4,463,920 4.67 8,386,444 0.34 3,922,524
Homeownership 3.25 428,007 3.25 684,408 3.50 686,846 0.25 2,439
Planning and Policy 5.42 484,206 5.42 536,893 5.83 552,128 0.41 15,235
Subtotal 16.08 5,805,773$ 16.08 6,298,937$ 16.68 10,271,369$ 0.60 3,972,432$
Climate and Sustainability
0.33 83,604$ 1.33 205,694$ 2.23 267,141$ 0.90 61,447$
5.25 1,810,534 4.50 1,705,440 4.40 1,748,899 (0.10)43,460
5.80 1,867,899 6.80 1,279,055 6.80 1,315,872 -36,816
Regional Sustainability 1.00 149,236 1.00 148,955 1.00 152,131 -3,177
Subtotal 12.38 3,911,274$ 13.63 3,339,143$ 14.43 3,484,043$ 0.80 144,900$
Cost Allocation and Transfers
Cost Allocation and Transfers 1,170,977$ 1,130,302$ 1,164,211$ 33,909$
Subtotal 1,170,977$ 1,130,302$ 1,164,211$ 33,909$
Total 67.72 16,020,036$ 71.29 16,308,133$ 71.89 19,714,525$ 0.60 3,406,392$
Personnel 6,690,193$ 7,403,871$ 7,476,576$ 72,705$
Operating 7,965,600 7,563,159 10,862,314 3,299,155
Interdepartmental Charges 193,266 210,800 211,424 624
Other Financing 1,170,977 1,130,302 1,164,211 33,909
Total 16,020,036$ 16,308,133$ 19,714,525$ 3,406,392$
General 12.73 3,011,717$ 15.65 3,086,182$ 15.68 2,679,877$ 0.03 (406,305)$
Planning and Development Services 35.79 4,968,350 36.44 5,151,440 36.61 5,068,654 0.17 (82,786)
Climate Action Plan 5.25 1,926,091 4.75 1,828,900 4.75 1,818,573 -(10,327)
Affordable Housing 6.38 1,674,960 7.63 1,737,774 7.88 5,462,321 0.25 3,724,547
5.07 2,476,823 4.82 3,125,866 4.97 3,318,805 0.15 192,939
1.25 1,186,710 1.00 552,775 1.00 557,784 -5,009
HOME Investment Partnership Grant 1.25 775,384 1.00 825,194 1.00 808,511 -(16,683)
Total 67.72 16,020,036$ 71.29 16,308,133$ 71.89 19,714,525$ 0.60 3,406,392$
STAFFING AND EXPENDITURE BY PROGRAM
2016 Actual 2017 Approved
Budget
2018 Approved
Budget
Variance
2017 to 2018
Community Housing Assistance
Community Development Block
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
Zero Waste
Division Management, Support &
Customer Service
Urban Design
Division Management, Support &
Customer Service
Climate and Energy
Community Investment
Division Management, Support &
Customer Service
City of Boulder's 2018 BUDGET VOLUME I | Page 163
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. The Community Services Unit, School
Resource Officers, Animal Control Unit, Homeless Outreach Team and Code Enforcement Unit also work out of
this division.
Support and 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.
Mission
The mission of the Boulder Police Department is very simple: to partner 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.
POLICE
2018 Approved Budget
$35,761,765
Police
Administration Operations Support and Staff Services
City of Boulder's 2018 BUDGET VOLUME I | Page 164
POLICE
2017 Accomplishments
• Added resources to help with the management
and storage of the body worn and in-car camera
videos, the recordings of which are considered
evidence and are made available to prosecutors
and defense counsel in a timely manner.
• 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.
• Finalized the implementation of the new Records
Management System (RMS). The new RMS
will provide more powerful data management
through crime analysis and allow public access
of crime statistics and crime mapping. It will
provide for more efficient direct entry of data,
traffic accident integration, better property and
evidence management, and more interoperability.
It will include data collection for individuals that are
stopped or contacted by officers.
• Upgraded our Body Worn Camera (BWC) and
in-car video system to meet city and community
expectations. The department tested multiple
BWC’s in 2016 and submitted a Request for
Proposal in the Spring of 2017. The new cameras
will be operational in the third quarter of 2017.
Key Intiatives for 2018
• Using the new Records Management System to
collect and analyze data from individuals who are
stopped or contacted by officers.
• Working with Facilities and Maintenance (FAM)
and other city departments to implement a new,
state-of-the-art Radio Infrastructure System, which
will resolve the current problems city departments
who use the system are experiencing.
• Implementing the Neighborhood Policing Area
Program citywide.
• Continuing to manage the implementation of the
new Records Management System.
Significant Changes
Dept. Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
266,703$ - -$ -
General Fund
Annual contract for body-worn cameras and in-car video system maintenance and
replacement.266,703$ - -$ -
Police Total
City of Boulder's 2018 BUDGET VOLUME I | Page 165
POLICE
Department Detail
FTE Amount FTE Amount FTE Amount FTE Amount
Administration
Department Administration 6.00 1,254,850$ 6.00 1,142,850$ 6.00 1,165,707$ -22,857$
Subtotal 6.00 1,254,850$ 6.00 1,142,850$ 6.00 1,165,707$ -22,857$
Operations
Accident Report Specialists 4.25 301,739$ 4.25 390,945$ 4.25 398,764$ -7,819$
Animal Control 6.00 597,995 6.00 526,082 6.00 586,632 -60,550
Code Enforcement 6.00 426,612 6.00 480,660 6.00 488,640 -7,980
Community Police Center 2.25 965,434 2.25 274,203 2.25 279,687 -5,484
Crime Analysis Unit 2.00 14,657 2.00 182,085 2.00 185,727 -3,642
Crime Lab 3.00 304,066 3.00 312,062 3.00 318,303 -6,241
Crime Prevention 3.25 465,042 3.25 478,096 3.25 492,439 -14,343
DUI Enforcement 1.00 110,145 1.00 138,342 1.00 141,109 -2,767
General Investigations 8.75 1,811,957 8.75 1,217,163 8.75 1,241,506 -24,343
Hill Unit 7.25 1,033,273 7.25 783,944 7.25 799,623 -15,679
Major Crimes Unit 10.25 1,082,343 10.25 1,492,005 10.25 1,521,845 -29,840
Mall Unit 8.50 544,009 8.50 903,626 8.50 921,699 -18,073
Narcotics 4.00 755,402 4.00 553,123 4.00 590,174 -37,051
Patrol Watches I, II and III 95.25 11,745,115 95.25 11,253,024 95.25 11,363,621 -110,597
Photo Enforcement 8.00 1,046,884 8.00 1,277,460 8.00 1,275,051 -(2,409)
School Resource Officers 5.75 680,331 5.75 687,134 5.75 700,877 -13,743
Special Enforcement Unit 2.00 113,500 2.00 228,902 2.00 245,480 -16,578
Special Events Response 0.75 107,116 0.75 110,330 0.75 124,537 -14,207
Specialized Investigations 9.00 1,181,712 9.00 1,217,163 9.00 1,241,506 -24,343
Target Crime Team 4.00 571,287 4.00 588,426 4.00 600,195 -11,769
Traffic Enforcement 15.75 1,776,355 15.75 1,809,418 15.75 1,845,606 -36,188
Subtotal 207.00 25,634,974$ 207.00 24,904,193$ 207.00 25,363,021$ -458,828$
Support and Staff Services
33.00 2,666,239$ 34.00 3,185,143$ 34.00 3,209,043$ -23,900$
Facility and Building Maintenance 7.14 756,597 7.14 961,146 7.00 982,368 (0.14)21,222
Financial Services 4.00 1,056,006 4.00 1,254,393 4.00 1,520,099 -265,706
Personnel 1.75 619,839 1.75 332,809 1.75 339,465 -6,656
Property and Evidence 5.25 752,927 5.25 696,244 5.25 786,525 -90,281
Records Management 21.75 1,206,802 21.75 1,520,968 21.75 1,598,168 -77,200
Training 3.25 537,306 3.25 618,073 3.25 630,434 -12,361
Victim Services 1.75 160,313 1.75 144,236 1.75 166,935 -22,699
Subtotal 77.89 7,756,029$ 78.89 8,713,012$ 78.75 9,233,037$ (0.14)520,025$
Total 290.89 34,645,853$ 291.89 34,760,055$ 291.75 35,761,765$ (0.14)1,001,710$
Personnel 29,253,973$ 29,546,047$ 30,716,965$ 1,170,918$
Operating 2,323,413 2,780,804 2,792,882 12,078
Interdepartmental Charges 2,372,427 2,433,204 2,251,918 (181,286)
Capital 696,040 ---
Total 34,645,853$ 34,760,055$ 35,761,765$ 1,001,710$
General 290.89 34,645,853$ 291.89 34,760,055$ 291.75 35,761,765$ (0.14)1,001,710$
Total 290.89 34,645,853$ 291.89 34,760,055$ 291.75 35,761,765$ (0.14)1,001,710$
STAFFING AND EXPENDITURE BY FUND
STAFFING AND EXPENDITURE BY PROGRAM
Variance
2017 to 20182016 Actual 2018 Approved
Budget
2017 Approved
Budget
EXPENDITURE BY CATEGORY
Police and Fire Communications
Center
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 166
City of Boulder's 2018 BUDGET VOLUME I | Page 167
PUBLIC WORKS
2018 Approved Budget
$185,522,292
Public Works
Development Services
Transportation
Utilities
Support Services
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 Division
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.
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 affecting public rights-of-way and easements. This responsibility involves city-maintained infrastructure
including domestic water, wastewater, stormwater, and transportation, as well as 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.
City of Boulder's 2018 BUDGET VOLUME I | Page 168
PUBLIC WORKS
Department Overview, Continued
Development Services Division, Continued
Information Resources provides services that use technology to streamline and automate business functions.
These include maintenance of systems that track land management, permitting, licensing, asset management,
geographic information systems (GIS), records, research and reporting services. Information Resources also
works with customers and staff to make information is clear, concise and readily available.
Support Services Division
Division Support and Customer Service includes city utility 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 funding comes from all Public Works divisions.
Facilities and Asset Management (FAM) provides new construction, routine and major maintenance, renovation
and replacement, in accordance with industry standards for several city-owned buildings and structures. FAM
manages the Capital Development, Facility Renovation and Replacement and Equipment Replacement funds.
FAM manages Energy Performance Contracts, and along with Fleet Services, and collaborates citywide to
implement Boulder’s Climate Commitment. FAM is also involved with environmental remediation projects.
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 traditional vehicles with
alternative-fuel options, and provides a variety of fuel types for the city's fleet.
Transportation Division
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 capital
improvement program (CIP) projects and natural resource management.
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, 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, including snow and ice removal.
Utilities Division
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.
City of Boulder's 2018 BUDGET VOLUME I | Page 169
PUBLIC WORKS
Utilities Division, Continued
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. In
addition, the workgroup 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 protects environmental quality and public health through safe and efficient
operation and maintenance of the wastewater treatment facility (WWTF). Operations are managed to be in
compliance with federal and state regulations and with 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 CIP.
Fun Fact:
The Public Works department is responsible for maintaining
infrastructure valued at over $3 Billion. This includes pipes,
roadways and paths, structures, and buildings.
City of Boulder's 2018 BUDGET VOLUME I | Page 170
PUBLIC WORKS
2017 Accomplishments
• Accelerated implementation of Toward Vision
Zero (TVZ) transportation safety initiatives with
additional budget approved by Council for 2017,
and emphasis on Engineering in concert with
education, enforcement, and on-going evaluation.
Formed the TVZ Community Partnership
Committee, involving city, community and agency
stakeholders.
• Completed major capital improvement projects,
including the Diagonal Highway reconstruction
from 28th Street to 47th Street; improvements to
the intersection at 29th Street and Valmont Road;
the Baseline underpass, and the 28th Street
corridor.
• Completed projects funded by the Community,
Culture and Safety tax, including the University
Hill Event Street and the Chautauqua Baseline
sidewalk.
• Continued energy efficiency improvements
and continuous monitoring and reporting on 28
city facilities reducing energy consumption in
buildings by 8 percent from 2015 levels and 46
percent from 2008 levels.
• Received $56,600 through the Charge Ahead
Colorado program to replace existing electric
vehicle charging stations and another $43,820
to Community Vitality to install 14 new charging
stations, resulting in an increase from 15 city-
owned public charging stations to 46. Received
$24,780 towards the purchase of three new
electric vehicles with driving range of greater than
200 miles on a single charge, one of which will
be leased to eGoCarshare for both city staff and
public use.
• Completed configuration of EnerGov, the new
land management, permitting and licensing
system, finalized a go-live date of April 9, 2018,
and began change management activities to help
minimize the impacts to staff and customers.
• Worked with Planning, Housing and Sustainability
(PH+S) to complete a significant update of the city’s
energy codes, developed supporting resources and
training materials, and implemented measures to
improve compliance with the codes.
• In collaboration with PH+S, completed reviews for a
number of significant new developments, including
Site Reviews, Use Reviews, Annexations and
Concept Plans for 2375 Canyon Blvd. (Alpine Bank),
90/96 Arapahoe Ave. (September School), 3600
State Hwy. 119 (Diagonal Crossing Neighborhood
a.k.a. Mackenzie Junction),1440 Pine St. (Attention
Homes Transitional Housing), 3200 Bluff St.
Form Based Code Review (Air Gas Site a.k.a.
The Commons II), 4780 Pearl Pkwy. (Pearl East
Business Park), 3303 Broadway (former People’s
Clinic), 3484 Stanford Ct. (Mt. Calvary Church),
1911 11th St. (The Walrus Building), 350 Ponca
Pl. (Frasier Meadows) and 1550 Eisenhower Dr.
(Eastpointe Apartments). In addition, processed
code changes related to financial institutions in the
downtown and wireless telecommunication facilities.
City of Boulder's 2018 BUDGET VOLUME I | Page 171
PUBLIC WORKS
Key Initiatives for 2018
• Continuing transportation’s focus on “preserving
the system” by providing increased maintenance,
operation and enhancement of the multi-modal
system. This includes ongoing implementation of
the Pavement Management Program to address
the safety and maintenance of our street system,
reviewing and reporting on outcomes and
adjusting as necessary, as well as implementing
formal Bridge Asset Management program to
inspect, monitor and maintain over 200 bridges
within the city multi-modal system.
• Moving forward with multimodal transportation
planning, policy analysis and programs guided by
the TMP’s Action Plan including:
• Corridor Plans - continuing plans along East
Arapahoe, Canyon Boulevard, and 30th
Street and Colorado Ave.
• Pedestrian Plan – initiating assessment/
scoping phase with city, agency partners, and
community.
• Renewed Vision for Transit – completing
HOP Study and continuing Service Delivery
Model Study.
• Railroad Quiet Zones – completing the
planning process and advancing selected
crossing improvements.
• Travel Safety – continuing implementation of
Towards Vision Zero (TVZ) safety initiatives,
integrating education, enforcement,
engineering and evaluation.
• Continuing increased rehabilitation of the Barker
Gravity Line, a critical piece of source water
infrastructure originally installed over 100 years
ago, by installing over 2,000 feet of structural
liner.
• Continuing the preliminary investigation and
design for the South Boulder Creek flood
detention facility after approval of the Boulder
Valley Comprehensive Plan land use changes for
CU South.
• Completing construction of the Wonderland
Creek Foothills to Winding Trail project. These
improvements will reduce the flood risk of 583
dwelling units while also building three new
underpasses for pedestrians and cyclists on the
multi-use path system from Foothills Parkway to
30th Street.
• Completing renovations to the Brenton Building at
1136 Alpine, a renovation that will meet or exceed
city energy code requirements.
• Continuing with planning for new city facilities in the
Civic Area and at the Alpine-Balsam site.
• Implementing near-term radio infrastructure
upgrades and prioritizing results of radio
infrastructure study.
• Collaborating with PH+S, Information Technology,
Open Space and Mountain Parks, Finance, the
Police Department and the Fire Department to
continue implementing EnerGov as a replacement
for the LandLink Development and Information
Tracking System. This includes conducting staff
and customer training, and continuing change
management activities in preparation of the EnerGov
go-live on April 9, 2018. After go-live, staff will focus
on system stabilization and optimization before
beginning Phase 3 in the 3rd quarter of 2018.
• Coordinating with PH+S to continue public outreach
and education regarding the December 31, 2018
SmartRegs compliance deadline, and preparing an
enforcement plan for 2019.
City of Boulder's 2018 BUDGET VOLUME I | Page 172
PUBLIC WORKS
Significant Changes
Dept. Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
648,156$ 2.99 805,869$ 6.25
Airport Fund
Snow removal at the Airport.20,000$ - -$ -
General Fund
Administrative support positions for Public Works - Convert 2 fixed-term positions
to standard positions.12,336$ 0.20 -$ -
Civic Area Access/TDM/Parking management strategies for city employees and
visitors in the Civic Area campus.- - 60,000 -
Planning & Development Services Fund
Public Works Project Coordinator - Convert fixed-term position to standard
position, split between the following funds: P&DS, Transportation, Water,
Wastewater, Stormwater/Flood.
9,900$ 0.09 -$ -
Public Works Response Coordinator - Extend fixed-term position for 1 year, split
between the following funds: P&DS, Transportation, Water, Wastewater,
Stormwater/Flood.
- - 43,453 0.33
Residential and commercial energy code updates.- - 150,000 -
LandLink Development and Information Tracking System Replacement Project
Staffing - Extend 2 fixed-term positions for 2 years. Includes associated operating
costs and funding for temporary staff.
- - 209,544 2.00
Rental Housing Licensing Program Staff - Extend fixed-term position for 2 years.- - 59,876 1.00
Stormwater & Flood Management Fund
Asset Management System Replacement Project - Two new 2-year fixed-term
positions split between the following funds: Transportation, Water, Wastewater,
Stormwater/Flood. Includes associated operating costs.
-$ - 19,490$ 0.23
Credit card transaction expenses.30,193 - - -
Increase funding for facilities renovation and replacement for the Municipal
Services Complex facilities contribution.4,060 - - -
Asset management system annual maintenance costs split between the following
funds: Water, Wastewater, Stormwater/Flood.22,000 - - -
Administrative support positions for Public Works - Convert 2 fixed-term positions
to standard positions.7,200 0.16 - -
Public Works Project Coordinator - Convert fixed-term position to standard
position, split between the following funds: P&DS, Transportation, Water,
Wastewater, Stormwater/Flood.
11,000 0.10 - -
Public Works Response Coordinator - Extend fixed-term position for 1 year, split
between the following funds: P&DS, Transportation, Water, Wastewater,
Stormwater/Flood.
- - 14,484 0.11
Transportation Fund
Administrative support positions for Public Works - Convert 2 fixed-term positions
to standard positions.30,600$ 0.68 -$ -
Public Works Project Coordinator - Convert fixed-term position to standard
position, split between the following funds: P&DS, Transportation, Water,
Wastewater, Stormwater/Flood.
49,500 0.45 - -
Public Works Response Coordinator - Extend fixed-term position for 1 year, split
between the following funds: P&DS, Transportation, Water, Wastewater,
Stormwater/Flood.
- - 44,770 0.34
Special transit - increase to fund special transit for elderly and disabled.15,579 - - -
HOP Fleet Replacement Fund - increase contribution.117,281 - - -
Asset Management System Replacement Project - Two new 2-year fixed-term
positions split between the following funds: Transportation, Water, Wastewater,
Stormwater/Flood. Includes associated operating costs.
- - 84,000 1.00
Wastewater Utility Fund
Asset Management System Replacement Project - Two new 2-year fixed-term
positions split between the following funds: Transportation, Water, Wastewater,
Stormwater/Flood. Includes associated operating costs.
-$ - 32,120$ 0.38
Credit card transaction expenses.41,677 - - -
Increase funding for facilities renovation and replacement for the Municipal
Services Complex facilities contribution.12,760 - - -
Asset management system annual maintenance costs split between the following
funds: Water, Wastewater, Stormwater/Flood.44,000 - - -
Administrative support positions for Public Works - Convert 2 fixed-term positions
to standard positions.19,800 0.44 - -
Public Works Total
City of Boulder's 2018 BUDGET VOLUME I | Page 173
PUBLIC WORKS
Significant Changes
Fun Fact:
64% of all trips made by Boulder residents are completed
by bike, bus, or on foot.
Dept. Fund Budget Request Ongoing
Funds
Ongoing
FTE
One-Time
Funds
Fixed Term
FTE
Wastewater Utility Fund (Cont'd)
Public Works Project Coordinator - Convert fixed-term position to standard
position, split between the following funds: P&DS, Transportation, Water,
Wastewater, Stormwater/Flood.
11,000 0.10 - -
Public Works Response Coordinator - Extend fixed-term position for 1 year, split
between the following funds: P&DS, Transportation, Water, Wastewater,
Stormwater/Flood.
- - 14,484 0.11
Water Utility Fund
Asset Management System Replacement Project - Two new 2-year fixed-term
positions split between the following funds: Transportation, Water, Wastewater,
Stormwater/Flood. Includes associated operating costs.
-$ - 32,390$ 0.39
Credit card transaction expenses.78,130 - - -
Increase funding for facilities renovation and replacement for the Municipal
Services Complex facilities contribution.16,240 - - -
Asset management system annual maintenance costs split between the following
funds: Water, Wastewater, Stormwater/Flood.44,000 - - -
.25 FTE CIS Tech Support Specialist Position - Extend fixed-term position for 1
year.- - 26,774 0.25
Administrative support positions for Public Works - Convert 2 fixed-term positions
to standard positions.23,400 0.52 - -
Public Works Project Coordinator - Convert fixed-term position to standard
position, split between the following funds: P&DS, Transportation, Water,
Wastewater, Stormwater/Flood.
27,500 0.25 - -
Public Works Response Coordinator - Extend fixed-term position for 1 year, split
between the following funds: P&DS, Transportation, Water, Wastewater,
Stormwater/Flood.
- - 14,484 0.11
Public Works (Cont'd)
City of Boulder's 2018 BUDGET VOLUME I | Page 174
PUBLIC WORKS
Department Detail
FTE Amount FTE Amount FTE Amount FTE Amount
Transportation
Division Support & Customer Service 4.71 868,860$ 5.45 1,188,416$ 5.80 1,209,832$ 0.35 21,416$
Airport Maintenance and Operations 1.00 354,799 1.00 363,468 1.00 391,207 - 27,739
Planning & Operations 22.73 10,151,235 24.54 11,943,568 25.25 11,901,460 0.71 (42,108)
Project Management 16.70 6,681,417 20.04 3,463,644 15.72 2,944,677 (4.32) (518,967)
Transportation Maintenance 18.86 3,578,373 16.22 3,263,333 17.29 3,276,961 1.07 13,628
Subtotal 64.00 21,634,684$ 67.25 20,222,429$ 65.06 19,724,137$ (2.19) (498,292)$
Utilities
Division Support & Customer Service 13.10 2,082,603$ 12.72 2,301,695$ 13.99 2,663,531$ 1.27 361,835$
Water Treatment 26.00 4,789,690 27.24 4,864,911 28.11 4,917,446 0.88 52,534
Wastewater Treatment 29.00 4,827,022 29.33 5,190,309 28.11 5,014,189 (1.22) (176,120)
Water Quality Services 22.75 3,513,569 22.78 3,956,870 20.56 3,800,229 (2.22) (156,641)
Water Resources 9.00 2,658,430 9.43 2,951,868 10.41 3,051,486 0.98 99,617
Project Engineering 8.62 1,678,594 7.28 2,439,559 8.66 2,703,615 1.38 264,056
Utility Maintenance 51.50 7,314,177 52.04 6,637,660 51.65 6,810,918 (0.40) 173,258
Subtotal 159.97 26,864,083$ 160.82 28,342,873$ 161.50 28,961,413$ 0.68 618,541$
Development Services
Division Support & Customer Service 3.15 618,274$ 3.17 610,302$ 3.44 641,243$ 0.27 30,941$
Building Services 18.34 2,068,100 17.89 2,027,258 17.68 2,178,059 (0.21) 150,800
Code Enforcement 3.80 214,763 6.06 453,713 7.19 577,822 1.13 124,108
Engineering Review 16.44 1,489,528 16.16 1,668,349 15.97 1,740,517 (0.19) 72,168
Information Resources 8.82 1,100,493 10.83 1,245,519 13.10 1,560,553 2.27 315,034
Subtotal 50.55 5,491,157$ 54.11 6,005,142$ 57.38 6,698,193$ 3.27 693,051$
Support Services
Division Support & Customer Service - -$ 1.34 186,117$ 1.40 230,158$ 0.06 44,041$
Fleet Operations 11.77 2,794,192 11.27 2,996,682 10.25 2,746,134 (1.02) (250,548)
Fleet Replacement 0.60 3,427,313 0.60 4,051,964 0.93 4,064,767 0.33 12,803
Radio Shop 2.75 207,374 2.75 327,891 2.42 437,522 (0.33) 109,631
11.97 3,398,782 12.37 2,444,923 12.51 2,809,682 0.14 364,759
3.11 4,528,160 3.13 3,587,910 1.97 3,979,517 (1.16) 391,607
0.75 533,969 0.25 535,631 0.25 1,208,600 - 672,969
1.70 1,690,947 1.70 1,687,591 2.72 1,699,016 1.02 11,425
Subtotal 32.65 16,580,737$ 33.41 15,818,709$ 32.45 17,175,396$ (0.96) 1,356,687$
Capital Improvement Program 15.39 54,636,689$ 14.39 44,991,542$ 16.76 86,088,073$ 2.37 41,096,531$
Cost Allocation/Transfers - 8,382,871 - 7,659,236 - 7,617,063 - (42,173)
- 16,993,110 - 16,537,166 - 19,258,016 - 2,720,850
Subtotal 15.39 80,012,670$ 14.39 69,187,944$ 16.76 112,963,153$ 2.37 43,775,208$
Total 322.56 150,583,331$ 329.98 139,577,099$ 333.15 185,522,292$ 3.17 45,945,195$
Personnel 28,654,254$ 30,130,263$ 30,577,759$ 447,496$
Operating 41,376,428 31,689,703 31,713,538 23,835
Interdepartmental Charges 6,347,823 5,958,558 6,201,790 243,232
Capital 51,896,097 49,916,353 92,296,455 42,380,102
Debt Service 14,208,102 14,222,985 16,692,635 2,469,650
Other Financing 8,100,627 7,659,237 8,040,116 380,879
Total 150,583,331$ 139,577,099$ 185,522,292$ 45,945,195$
2018 Approved
Budget
Variance
2017 to 2018
STAFFING AND EXPENDITURE BY PROGRAM
EXPENDITURE BY CATEGORY
Debt Service
Facility Operations and Maintenance
(Projects < $3000)
Facility Major Maintenance (Projects >
$3,000)
Equipment Replacement (non-Fleet)
Facility Renovation and Replacement
2016 Actual 2017 Approved
Budget
City of Boulder's 2018 BUDGET VOLUME I | Page 175
PUBLIC WORKS
Department Detail
Fun Fact:
The Boulder Stormwater/Flood Utility works to maintain 45 miles
of creeks - similar to the distance between Boulder and the
Denver International Airport.
FTE Amount FTE Amount FTE Amount FTE Amount
General 16.58 7,563,676$ 21.09 7,250,122$ 19.07 6,989,347$ (2.02) (260,775)$
Capital Development - 453,402 - 2,206,700 - 366,901 - (1,839,799)
.25 Cent Sales Tax - 451,543 - 450,262 - 450,262 - -
Planning and Development Services 49.55 6,258,031 51.36 7,227,048 54.63 7,995,472 3.27 768,424
Airport 1.20 634,126 1.20 432,040 1.15 833,984 (0.05) 401,944
Transportation 69.45 40,534,911 70.74 36,101,318 72.04 34,258,251 1.30 (1,843,067)
Transportation Development 0.20 628,319 0.15 1,545,109 0.15 2,491,669 - 946,560
- 16,896 - 16,308 - 16,797 - 489
Boulder Junction Improvement - 1,667,778 - 608,724 - - - (608,724)
Lottery - - - 151,067 - 151,067 - -
Water Utility 76.69 37,235,561 77.62 34,564,584 77.51 70,070,636 (0.11) 35,506,052
Wastewater Utility 59.25 23,456,701 59.69 23,443,164 60.00 34,735,839 0.31 11,292,675
Stormwater/Flood Management Utility 32.08 19,806,336 31.56 13,245,203 31.97 14,085,026 0.40 839,823
Fleet 15.12 6,898,966 14.62 7,693,346 13.68 7,623,014 (0.94) (70,332)
Equipment Replacement 0.75 541,714 0.25 519,582 0.25 1,214,398 - 694,816
1.70 4,435,371 1.70 4,122,522 2.70 4,239,629 1.00 117,107
Total 322.56 150,583,331$ 329.98 139,577,099$ 333.15 185,522,292$ 3.17 45,945,195$
2018 Approved
Budget
Variance
2017 to 2018
Facility Renovation and Replacement
STAFFING AND EXPENDITURE BY FUND
Transit Pass General Improvement
2016 Actual 2017 Approved
Budget
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 176
City of Boulder's 2018 BUDGET VOLUME I | Page 177
7 | FUND FINANCIALS
2018 Fund Finanicals:
General Fund
.25 Cent Sales Tax Fund
Affordable Housing Fund
Airport Fund
Boulder Junction Access District GID Parking Fund
Boulder Junction Access District GIDTravel Demand Management Fund
Boulder Junction Improvement Fund
Capital Development 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 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 Fund
City of Boulder's 2018 BUDGET VOLUME I | Page 178GENERAL FUND 2018 FUND FINANCIAL20162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance51,658,891$ 57,872,190$ 38,140,284$ 35,312,521$ 36,756,004$ 40,367,740$ 42,308,890$ 43,921,222$ Sources of FundsOngoingSales and Use Taxes59,051,989$ 56,871,412$ 57,877,034$ 62,954,627$ 64,330,762$ 65,742,122$ 67,189,617$ 68,674,181$ Accommodation/Admission Taxes7,926,592 8,494,866 8,877,110 9,528,027 9,948,543 10,389,624 10,852,289 11,337,604 Charges for Services4,620,899 4,366,894 4,515,715 4,400,289 4,969,954 5,089,713 5,119,567 5,124,518 Franchise Taxes8,864,320 8,870,365 9,022,420 9,178,687 9,339,290 9,504,355 9,674,012 9,697,121 Property Taxes30,550,007 30,992,816 36,556,583 37,104,932 38,960,178 39,544,581 41,521,810 42,144,637 Interest: Pooled Investments615,276 400,000 400,000 400,000 400,000 400,000 400,000 400,000 Interfund Transfer In2,540,357 28,000 28,000 28,000 28,000 28,000 28,000 28,000 Intergovernmental Revenue325,276 629,783 1,332,379 1,335,027 1,337,727 1,340,482 1,343,291 1,346,157 Leases, Rents & Royalties576,473 593,767 611,580 250,000 257,500 265,225 273,182 281,377 Licenses, Permits & Fines6,181,657 5,966,603 6,081,011 6,158,428 6,238,316 6,320,690 6,405,565 6,492,961 Misc Sales of Materials & Goods67,436 68,784 70,160 71,563 72,994 74,454 75,943 77,462 Other Revenue1,501,765 1,154,548 1,267,639 1,280,992 1,294,612 1,308,504 1,322,674 1,337,128 Specific Ownership & Tobacco Tax2,277,183 2,316,070 2,355,735 2,396,193 2,437,460 2,479,553 2,522,487 2,566,280 Cost Allocation - Current Opr Costs-All Funds8,853,852 10,206,503 10,537,698 10,853,829 11,179,444 11,514,827 11,860,272 12,216,080 Sub-Total Revenue Ongoing133,953,083$ 130,960,411$ 139,533,064$ 145,940,594$ 150,794,782$ 154,002,131$ 158,588,710$ 161,723,506$ One-TimeRec Marijuana Tax, Fees & Licenses3,192,865$ 3,482,152$ 3,800,367$ 4,150,404$ 4,535,444$ 4,958,988$ 5,424,887$ 5,937,376$ Grants885,361 160,000 160,000 - - - - - Carryovers/Supplementals from Add'l Rev - 932,384 - - - - - - Municipalization2,015,710 2,015,710 - - - - - - Sub-Total Revenue One-Time6,093,937$ 6,590,246$ 3,960,367$ 4,150,404$ 4,535,444$ 4,958,988$ 5,424,887$ 5,937,376$ Total Sources of Funds140,047,020$ 137,550,657$ 143,493,430$ 150,090,998$ 155,330,226$ 158,961,119$ 164,013,598$ 167,660,882$ Uses of FundsOngoingCity Council203,460$ 240,711$ 243,566$ 248,437$ 253,406$ 258,474$ 263,643$ 268,916$ City Manager's Office2,038,061 2,879,726 3,300,776 3,139,126 3,026,019 3,110,748 3,197,849 3,287,388 City Clerk574,054 561,559 527,659 478,091 491,478 505,239 519,386 533,929 Communications1,512,939 1,845,856 1,985,330 2,021,726 1,954,835 2,009,570 2,065,838 2,123,681 General Government3,274,931 3,330,334 3,487,726 3,401,481 3,469,510 3,538,900 3,609,678 3,681,872 City Attorney's Office3,016,637 3,357,988 3,345,049 3,438,710 3,534,994 3,633,974 3,735,725 3,840,326 Municipal Court2,108,979 2,285,731 2,258,016 2,321,240 2,386,235 2,453,050 2,521,735 2,592,344 Energy Strategy2,162,073 4,063,437 165,630 - - - - - Human Resources3,184,329 3,735,242 3,764,845 3,870,260 3,865,861 3,974,105 4,085,380 4,199,770 Finance4,735,881 5,118,077 6,240,050 5,828,253 5,921,444 6,087,244 6,257,687 6,432,902 Information Technology5,375,136 6,024,381 6,831,793 6,718,517 6,760,973 6,950,281 7,144,889 7,344,945 Police34,062,984 34,760,055 35,761,765 37,621,376 39,577,688 41,635,728 43,800,786 46,078,426 Fire18,942,152 19,597,054 20,522,237 21,258,938 22,024,259 22,817,133 23,638,549 24,489,537 Police/Fire Pensions486,994 486,994 599,683 599,683 611,677 611,677 623,910 623,910 Public Works7,563,676 7,250,122 6,989,348 7,125,050 7,324,551 7,529,639 7,740,468 7,957,202
City of Boulder's 2018 BUDGET VOLUME I | Page 179GENERAL FUND 2018 FUND FINANCIAL20162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedCONTINUEDPlanning, Housing & Sustainability2,815,980$ 2,809,109$ 2,598,914$ 2,514,189$ 2,549,735$ 2,621,127$ 2,694,519$ 2,769,966$ Housing195,738 277,073 80,963 83,230 85,560 87,956 90,419 92,951 Human Services6,612,498 7,676,066 8,581,893 8,592,186 8,832,767 9,080,085 9,334,327 9,595,688 Library7,020,523 6,549,686 6,850,624 7,042,441 7,239,629 7,442,339 7,650,724 7,864,945 Arts1,039,832 1,368,289 1,242,727 948,186 974,735 1,002,028 1,030,085 1,028,927 Parks and Recreation4,578,314 4,738,886 4,989,740 5,129,453 5,273,077 5,420,724 5,572,504 5,728,534 Open Space & Mountain Parks33,450 31,131 26,997 27,753 28,530 29,329 30,150 30,994 Community Vitality2,497,371 2,814,358 3,009,083 2,460,404 2,529,295 2,600,115 2,672,918 2,747,760 City Wide5,664,580 5,882,028 6,184,573 6,230,570 6,341,182 6,454,005 6,569,085 6,686,467 Debt5,102,113 5,104,525 4,442,375 5,742,375 5,742,375 5,742,375 5,742,375 5,742,375 Transfers9,031,037 8,930,601 8,639,832 9,055,840 8,168,674 8,674,126 9,058,635 9,609,191 Sub-Total Expense Ongoing133,833,721$ 141,719,020$ 142,671,193$ 145,897,514$ 148,968,490$ 154,269,969$ 159,651,265$ 165,352,947$ Project SpecificTBBI Phase III-$ 530,000$ -$ -$ -$ -$ -$ -$ University Hill Contingency- 360,000 - - - - - - Compliance: ACA, FLSA, Living Wage- 246,899 - - - - - - Personnel Contingency1,000,000 - - - - - - General Fund Capital- - 3,650,000 2,750,000 2,750,000 2,750,000 2,750,000 2,750,000 Annual AdjustmentsCarryovers/Supplementals - Add'l Rev-$ 580,710$ -$ -$ -$ -$ -$ -$ Carryovers/Supplementals- 10,585,294 - - - - - - Encumbrance Carryovers- 2,260,640 - - - - - - Sub-Total Expense One-Time-$ 15,563,543$ 3,650,000$ 2,750,000$ 2,750,000$ 2,750,000$ 2,750,000$ 2,750,000$ Total Uses of Funds133,833,721$ 157,282,563$ 146,321,193$ 148,647,514$ 151,718,490$ 157,019,969$ 162,401,265$ 168,102,947$ Ending Fund Balance Before Reserves57,872,190$ 38,140,284$ 35,312,521$ 36,756,004$ 40,367,740$ 42,308,890$ 43,921,222$ 43,479,157$ ReservesReserved per reserve policy21,271,738$ 23,737,522$ 25,652,015$ 27,720,528$ 29,793,698$ 30,853,994$ 31,930,253$ 33,070,589$ Legally restricted fund balance1,244,000 1,023,609 1,023,609 1,023,609 1,023,609 1,023,609 1,023,609 1,023,609 Restricted for Library Fund- 2,050,121 2,050,121 2,050,121 2,050,121 2,050,121 2,050,121 2,050,121 Restricted by Management2,361,000 7,844,952 2,544,952 1,944,952 1,944,952 1,944,952 1,944,952 1,944,952 Pay Period 272,374,000 2,837,000 3,300,000 3,300,000 3,300,000 3,300,000 3,300,000 3,300,000 Total Reserves27,250,738$ 37,493,204$ 34,570,696$ 36,039,209$ 38,112,380$ 39,172,675$ 40,248,935$ 41,389,271$ Ending Fund Balance After Reserves30,621,452$ 647,080$ 741,825$ 716,795$ 2,255,360$ 3,136,214$ 3,672,288$ 2,089,886$
City of Boulder's 2018 BUDGET VOLUME I | Page 180.25 CENT SALES TAX 2018 FUND FINANCIAL2016201820192020202120222023ActualApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance3,494,360$5,573,684$3,491,598$1,590,326$2,402,425$2,327,008$2,346,924$1,465,184$Sources of FundsSales Tax8,680,011$8,345,497$8,490,443$8,673,257$8,860,683$9,052,838$9,249,841$9,451,815$Interest28,81720,00020,00020,00020,00020,00020,00020,000Valmont City Park 64,08775,00075,00078,75082,68886,82291,16395,721Grants and Donations463,305-------Other Revenue15,67446,308------Total Sources of Funds9,251,895$8,486,805$8,585,443$8,772,007$8,963,371$ $ 9,159,660 $ 9,361,004 9,567,536$Uses of FundsLand Operations and Maintenance2,010,960$2,373,599$2,532,366$2,570,352$2,608,907$2,648,041$2,687,761$2,728,078$Valmont City Park Operations405,153436,766450,168454,670459,217463,809468,447473,132Dept. Administration1,212,8091,393,8831,391,2821,412,1521,433,3341,454,8341,476,6561,498,806Planning and Project Management318,162284,946278,630284,203289,887295,684301,598307,630Sports Field Maintenance558,150589,539585,261594,039602,950611,994621,174630,492Facilities Ongoing and Major Maintenance451,543450,262450,262450,262450,262450,262450,262450,262Capital Refurbishment Projects503,896200,000100,000100,000100,000100,000100,000100,000Cost Allocation 484,294487,519502,145522,231522,231543,120564,845587,439Debt Service9,332-------Capital Improvement Program1,218,2722,215,2004,196,6001,572,0002,572,0002,572,0003,572,0002,572,000Encumbrances & Carryovers-1,847,655------Adjustments-289,521------ Total Uses of Funds7,172,571$10,568,891$10,486,715$7,959,908$9,038,787$ $ 9,139,744 $ 10,242,744 9,347,838$Ending Fund Balance Before Reserves5,573,684$3,491,598$1,590,326$2,402,425$2,327,008$ $ 2,346,924 $ 1,465,184 1,684,883$ReservesOperating Reserve550,276$576,625$934,376$950,023$962,644$978,797$995,277$1,012,092$FEMA De-obligation Reserve9,62724,86533,76633,76633,76633,76633,76633,766Pay Period 27 Reserve70,86195,861120,861124,487128,221132,068136,030140,111Sick/Vacation/Bonus Reserve193,830199,645205,634211,803218,157224,702231,443238,386Total Reserves824,594$896,996$1,294,638$1,320,080$1,342,789$1,369,333$1,396,516$1,424,356$Ending Fund Balance After Reserves4,749,090$2,594,602$295,689$1,082,346$984,220$ $ 977,591 $ 68,668 260,527$2017Revised
City of Boulder's 2018 BUDGET VOLUME I | Page 181AFFORDABLE HOUSING 2018 FUND FINANCIAL20162017201820192020202120222023ActualApprovedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance7,492,946$8,879,495$255,519$5,138,801$2,090,329$2,004,835$1,820,229$1,526,912$Sources of FundsCash In Lieu of Affordable Units956,386$4,000,000$9,000,000$1,000,000$1,000,000$1,000,000$1,000,000$1,000,000$Transfer from General Fund240,000240,000240,000240,000240,000240,000240,000240,000Transfer from Boulder Junction1,537,000-------Linkage Fee186,671650,000682,500716,625752,456790,079829,583871,062Interest86,65220,00020,00020,00020,00020,00020,00020,000Ponderosa Moble Home Park--403,104403,104----Other54,800-------Total Sources of Funds3,061,509$4,910,000$10,345,604$2,379,729$ $ 2,012,456 $ 2,050,079 2,089,583$2,131,062$Uses of FundsProgram Management639,287$855,465$925,849$917,574$945,102$973,455$1,002,658$1,032,738$Cost Allocation96,05590,25492,96295,75198,623101,582104,630107,768Transfers to Other Funds429,000Acquisition, Rehabilitation and Construction510,618792,0553,871,261958,3871,054,2251,159,6481,275,6121,403,174Ponderosa Mobile Home Park--572,2503,456,490----Project Carryover and Encumbrances-11,796,202------ Total Uses of Funds1,674,960$13,533,977$5,462,321$5,428,202$ $ 2,097,950 $ 2,234,685 2,382,900$2,543,680$Ending Fund Balance Before Reserves8,879,495$255,519$5,138,801$2,090,329$ $ 2,004,835 $ 1,820,229 1,526,912$1,114,293$ReservesSick/Vacation Accrual10,877$11,312$11,765$12,235$12,725$13,234$13,763$14,313$Pay Period 2714,56821,06827,56828,39529,24730,12431,02831,959Total Reserves25,445$32,380$39,333$40,630$ $ 41,971 43,358$44,791$46,272$Ending Fund Balance After Reserves8,854,050$223,139$5,099,469$2,049,698$ $ 1,962,863 $ 1,776,871 1,482,121$1,068,021$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 2018 BUDGET VOLUME I | Page 182AIRPORT 2018 FUND FINANCIAL20162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance377,732$1,616,569$1,777,210$1,938,379$2,131,925$1,971,483$2,175,214$2,385,767$Sources of FundsAirport Rental573,223$578,618$593,662$609,097$624,934$641,182$657,853$674,957$Fuel Flowage Fees13,06211,52811,87412,23012,59712,97513,36413,765Federal Grant--341,500-4,900,000---State Grant--18,972-150,000---Miscellaneous Revenues16,947-------Interest on Investments8,92414,18929,14637,60541,35938,24742,19946,284Sale of Land1,260,807-------Revenue from Adjustments-40,954------Total Sources of Funds1,872,962$ $ 645,289 $ 995,154 658,932$5,728,890$692,404$713,416$735,006$Uses of FundsAirport Management357,313$363,468$391,247$400,637$408,650$420,909$433,536$446,543$Transportation Administration27,71525,47918,90619,47320,05720,65921,27921,917Cost Allocation41,61143,09344,38645,27446,17947,10348,04549,006Loan Repayment210,000-------Capital Improvement Program(2,514)-379,445-5,414,444---Encumbrances, Carryovers & Adjustments-52,608------ Total Uses of Funds634,126$ $ 484,648 $ 833,984 465,384$5,889,330$488,671$502,860$517,465$Ending Fund Balance Before Reserves1,616,569$ $ 1,777,210 $ 1,938,379 2,131,925$1,971,483$2,175,214$2,385,767$2,603,306$ReservesDesignated106,660$108,010$113,635$116,346$118,722$122,168$125,715$129,366$Sick/Vacation Accrual14,92315,37115,83216,30716,79617,30017,81918,353Pay Period 276,0867,5088,8089,0729,3449,6259,91310,211Total Reserves127,669$ $ 130,889 138,275$141,725$144,862$149,092$153,447$157,931$Ending Fund Balance After Reserves1,488,900$ $ 1,646,321 $ 1,800,104 1,990,200$1,826,621$2,026,121$2,232,320$2,445,375$
City of Boulder's 2018 BUDGET VOLUME I | Page 183BOULDER JUNCTION ACCESS DISTRICT (GID) - PARKING 2018 FUND FINANCIAL20162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance412,748$861,791$402,616$226,836$61,642$57,363$87,268$72,409$Sources of FundsProperty Tax135,153$131,842$269,919$280,716$291,944$303,622$315,767$328,398$Ownership Tax6,9756,59213,49614,03614,59715,18115,78816,420Interest on Investment1,9234,0576,6034,4011,1961,1131,6931,405Long Term Garage Parking Revenue-45,37549,91354,90460,39566,43473,07880,385Short Term Garage Parking Revenue2,25823,76028,51237,06644,47953,37464,04976,859Transfer from General Fund: Loan Gap Payment312,848200,000--141,975---Total Sources of Funds459,156$411,626$368,443$391,122$554,586$ $ 439,725 $ 470,375 503,467$Uses of FundsOperatingParking Garage operations - Contract-$42,389$42,389$43,661$44,970$46,320$47,709$49,140$BJAD - GID/Parking - Admin Personnel-1,5621,61511,68012,14712,63313,13813,664BJGID/Admin Non-Personnel1,67321,56411,56411,79512,03112,27212,51712,768Sub-Total Operating1,673$65,515$55,568$67,136$69,149$71,225$73,365$75,572$Transfers to Other FundsPayment to CAGID for Operating Loan2,285$2,285$2,285$2,285$2,285$2,285$-$-$Cost Allocation6,15525,50226,26726,79227,32827,87528,43329,002Capital Acquition-----65,00065,00065,000Sub-Total Expense Transfers8,440$27,787$28,552$29,077$29,613$95,160$93,433$94,002$DebtLease Purchase Payment: Pederson Development-$750,000$416,667$416,667$416,667$-$-$-$Payback to City of Boulder for Loan Gap-----200,000275,000300,000Sub-Total Debt-$750,000$416,667$416,667$416,667$200,000$275,000$300,000$Encumbrances, Carryovers & Adjustments-$27,500$-$-$-$-$-$-$Budget Requests--43,43643,43643,43643,43643,43643,436 Total Uses of Funds10,113$870,802$544,223$556,316$558,865$ $ 409,821 $ 485,234 513,010$Ending Fund Balance Before Reserves861,791$402,616$226,836$61,642$57,363$ $ 87,268 $ 72,409 62,866$ReservesOperating43,352$87,080$54,422$55,632$55,886$40,982$48,523$51,301$Total Reserves43,352$87,080$54,422$55,632$55,886$40,982$48,523$51,301$Ending Fund Balance After Reserves818,439$315,536$172,413$6,010$1,477$ $ 46,286 $ 23,886 11,565$Note:During 2017, staff will commission an analysis to update the property tax estimates based on actual property valuation by the County in order to update the projected property tax generation for the TDM district. Projected revenues in out years will be updated after that analysis. Activity within this fund began in 2012.
City of Boulder's 2018 BUDGET VOLUME I | Page 18420162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance83,822$90,234$184,575$405,866$459,415$247,200$70,740$(181,396)$Sources of FundsProperty Tax74,376$65,921$297,908$372,385$387,280$402,772$418,882$435,638$Ownership Tax3,6453,29614,89518,61919,36420,13920,94421,782Payments In Lieu of Taxes 17,100241,492335,728361,567319,62788,089--Interest on Investment5653623,0237,8748,9134,7961,372(3,519)Miscellaneous Revenue222-------Total Sources of Funds95,908$311,071$651,554$760,445$735,184$ $ 515,795 $ 441,199 453,901$Uses of FundsTDM Admin Personnel-$1,562$1,615$11,680$12,147$12,633$13,138$13,664$TDM Admin NPE2,06813,7973,7973,8733,9504,0294,1104,192TDM Program NPE-19,74519,74520,14020,54320,95421,37321,800TDM Programs83,788149,785358,142624,168863,651607,459607,459607,459Carryover-28,417------Cost Allocation3,6403,4253,5283,5993,6713,7443,8193,895Budget Requests--43,43643,43643,43643,43643,43643,436 Total Uses of Funds89,496$216,731$430,263$706,896$947,398$ $ 692,255 $ 693,335 694,446$Ending Fund Balance Before Reserves90,234$184,575$405,866$459,415$247,200$70,740$(181,396)$(421,942)$ReservesOperating17,572$21,673$43,026$70,690$94,740$69,226$69,334$69,445$Total Reserves17,572$21,673$43,026$70,690$94,740$69,226$69,334$69,445$Ending Fund Balance After Reserves72,662$162,901$362,839$388,725$152,461$ $ 1,515 $ (250,729)(491,386)$Note:During 2017, staff will commission an analysis to update the property tax estimates based on actual property valuation by the County in order to update the projected property tax generation for the TDM district. Projected revenues in out years will be updated after that analysis. Activity within this fund began in 2012. BOULDER JUNCTION ACCESS DISTRICT (GID) - TRAVEL DEMAND MANAGEMENT (TDM) 2018 FUND FINANCIAL
City of Boulder's 2018 BUDGET VOLUME I | Page 185BOULDER JUNCTION IMPROVEMENT 2018 FUND FINANCIAL20162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance2,338,035$985,653$452,928$1,455,870$1,227,267$2,822,802$2,822,802$2,822,802$Sources of FundsTransportation DET-$201,743$137,636$458,979$679,011$-$-$-$Transportation Use Tax53,2535,664270,51060,779----General Fund Construction Use Tax119,28814,444689,800154,987----Parks Impact Fees-421,294134,856543,083892,715---Parks Use Tax17,7512,360112,71225,325----Parkland DET (Bldr Jcn)-64,799------Parkland DET (Citywide) 104,727161,553------Interest on Investments20,3785,3527,42828,24423,809---Total Sources of Funds315,397$877,209$1,352,942$1,271,397$1,595,535$ $ - $ - -$Uses of FundsAdopted Key Public Improvements:Transportation Development Coordination28,788$76,724$-$-$-$-$-$-$Traffic Signals-532,000------Junction Place Enhancements - Pearl to Goose Creek96,531-------Junction Place Enhancements - Goose Creek to Bluff3,700-------Junction Place Bridge at Goose Creek1,760-----Pocket Park750,000-350,000-----Historic Depot787,000------Rail Plaza --1,500,000----Encumbrances, Carryovers & Adjustments-801,211------ Total Uses of Funds1,667,778$1,409,935$350,000$1,500,000$-$ $ - $ - -$Ending Fund Balance Before Reserves985,653$452,928$1,455,870$1,227,267$2,822,802$ $ 2,822,802 $ 2,822,802 2,822,802$ReservesPay Period 271,500$3,000$3,000$3,090$3,183$3,278$3,377$3,478$Total Reserves1,500$3,000$3,000$3,090$3,183$3,278$3,377$3,478$Ending Fund Balance After Reserves984,153$449,928$1,452,870$1,224,177$2,819,619$ $ 2,819,523 $ 2,819,425 2,819,324$
City of Boulder's 2018 BUDGET VOLUME I | Page 186CAPITAL DEVELOPMENT 2018 FUND FINANCIAL20162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance10,670,226$12,122,362$12,144,082$9,099,723$11,219,878$13,064,400$14,923,626$16,797,668$Sources of FundsExcise Taxes11,383$2,929$8,351$8,351$8,351$8,351$8,351$8,351$Interest - Excise Taxes10,95133,5279,5629,53610,76710,80810,84910,889Impact Fees998,4681,664,4461,766,1691,766,1691,766,1691,766,1691,766,1691,766,169Interest - Impact Fees73,53682,76927,2609,10566,55781,43896,441111,565Transfer in from General Fund811,200811,200811,200334,101----Total Sources of Funds $ 1,905,538 2,594,871$2,622,542$2,127,263$1,851,843$1,866,767$1,881,810$1,896,974$Uses of FundsCost Allocation4,547$-$-$-$-$-$-$-$Excise Tax Administration6,5056,7006,9017,1087,3217,5417,7678,000Capital Improvement Program- Excise Tax246,0551,330,000360,000-----Capital Improvement Program- Impact Fees46,295870,0005,300,000----200,000Transfer to Library Fund (Impact Fees)150,000-------Encumbrances, Carryovers & Adjustments-366,451------ Total Uses of Funds $ 453,402 2,573,151$5,666,901$7,108$7,321$7,541$7,767$208,000$Ending Fund Balance Before Reserves $ 12,122,362 12,144,082$9,099,723$11,219,878$13,064,400$14,923,626$16,797,668$18,486,643$ReservesRestricted Reserve - Excise Tax500,000$500,000$500,000$500,000$500,000$500,000$500,000$500,000$Restricted Balance - Excise Tax2,571,6501,716,1552,178,3672,523,2472,535,0442,546,6622,558,0952,569,335Restricted Balance - Impact Fee9,050,7129,927,9276,421,3568,196,63010,029,35611,876,96313,739,57315,417,307Total Reserves12,122,362$12,144,082$9,099,723$11,219,878$13,064,400$14,923,626$16,797,668$18,486,643$Ending Fund Balance After Reserves $ - -$-$-$-$-$-$-$Note: Excise Tax Minimum Reserve $500,000
City of Boulder's 2018 BUDGET VOLUME I | Page 18720162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance1,024,142$1,125,809$170,000$167,152$158,089$142,608$130,499$121,671$Sources of FundsClimate Action Plan Tax 1,812,922$1,838,043$1,813,600$1,808,600$1,803,600$1,798,600$1,793,600$1,788,600$Interest12,2557352,1252,0891,9761,7831,6311,521Grant Revenue202,581-------Total Sources of Funds2,027,758$1,838,778$1,815,725$1,810,689$1,805,576$1,800,382$1,795,231$1,790,121$Uses of FundsCAP Administration42,732$44,700$39,190$39,190$39,190$39,190$39,190$39,190$CAP Communications110,56280,00075,20375,20375,20375,20375,20375,203Program Tracking & Evaluation40,92361,42760,44060,44060,44060,44060,44060,440Boulder's Energy Future61,50963,85970,77970,77970,77970,77970,77970,779Market Innovation56,07012,87925,00025,00025,00025,00025,00025,000Commercial Energy810,2261,130,8821,042,3781,042,3781,042,3781,032,3781,022,3781,012,378Residential Energy485,836299,888366,260363,260360,260357,260354,260351,260Grants202,675-------Cost Allocation 115,556135,265139,323143,503147,808152,242156,809161,513Encumbrances, Carryovers & Adjustments-965,687------ Total Uses of Funds1,926,091$2,794,587$1,818,573$1,819,752$1,821,057$1,812,491$1,804,059$1,795,763$Ending Fund Balance Before Reserves1,125,809$170,000$167,152$158,089$142,608$130,499$121,671$116,029$ReservesPay Period 2723,131$25,131$27,131$27,945$28,783$29,647$30,536$31,452$Emergency Reserve50,00050,00050,00050,00050,00050,00050,00050,000Total Reserves73,131$75,131$ $ 77,131 77,945$78,783$79,647$80,536$81,452$Ending Fund Balance After Reserves1,052,678$94,869$90,021$80,144$63,824$50,852$41,135$34,576$Note: CAP Tax sunsets in March of 2023CLIMATE ACTION PLAN 2018 FUND FINANCIAL
City of Boulder's 2018 BUDGET VOLUME I | Page 188COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) 2018 FUND FINANCIAL20162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ Sources of FundsCurrent Year Federal Grant1,282,702$ 650,324$ 656,217$ 656,217$ 656,217$ 656,217$ 656,217$ 656,217$ Available Prior Years Grant Balances- 580,611 - - - - - - Total Sources of Funds1,282,702$ 1,230,935$ 656,217$ $ 656,217 $ 656,217 656,217$ 656,217$ 656,217$ Uses of FundsProgram Management217,321$ 184,801$ 187,831$ 194,405$ 201,210$ 208,252$ 215,541$ 223,085$ Cost Allocation17,785 25,026 25,777 26,808 27,880 28,996 30,155 31,362 Community Development & Housing Activities1,047,596 440,497 442,609 435,004 427,127 418,970 410,521 401,771 Encumbrances, Carryovers & Adjustments- 580,611 - - - - - - Total Uses of Funds1,282,702$ 1,230,935$ 656,217$ $ 656,217 $ 656,217 656,217$ 656,217$ 656,217$ 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 2018 BUDGET VOLUME I | Page 189COMMUNITY HOUSING ASSISTANCE PROGRAM 2018 FUND FINANCIAL20162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance4,851,375$ 5,091,379$ 210,725$ 39,889$ 41,290$ 42,740$ 44,243$ 45,800$ Sources of FundsProperty Tax2,455,369$ 2,492,076$ 2,990,863$ 3,029,744$ 3,181,231$ 3,222,587$ 3,383,717$ 3,427,705$ Housing Excise Tax203,019 150,000 150,000 - - - - - Interest52,715 50,914 2,634 399 413 427 442 458 Housing Application Fees5,700 4,384 4,472 4,561 4,561 4,561 4,561 4,561 Other23 - - - - - - - Total Sources of Funds2,716,826$ 2,697,374$ 3,147,969$ 3,034,704$ $ 3,186,205 $ 3,227,575 3,388,720$ 3,432,724$ - Uses of FundsProgram Management416,425$ 498,723$ 480,185$ 521,636$ 542,502$ 564,202$ 586,770$ 610,241$ Cost Allocation71,334 118,170 121,715 126,584 131,647 136,913 142,389 148,085 Excise Tax Administration6,505 6,700 6,901 7,108 7,321 7,541 7,767 8,000 Housing Project Grants/Funding: Acquisition, Rehabilitation & Construction1,982,559 2,502,273 2,710,004 2,377,975 2,503,284 2,517,417 2,650,237 2,664,786 Encumbrances, Carryovers & Adjustments- 4,452,161 - - - - - - Total Uses of Funds2,476,823$ 7,578,027$ 3,318,805$ 3,033,303$ $ 3,184,754 $ 3,226,073 3,387,164$ 3,431,111$ Ending Fund Balance Before Reserves5,091,379$ 210,725$ 39,889$ 41,290$ $ 42,740 $ 44,243 45,800$ 47,412$ ReservesSick/Vacation Accrual18,850$ 19,604$ 20,388$ 21,204$ 22,052$ 22,934$ 23,851$ 24,805$ Pay Period 2713,101 16,301 19,501 20,086 20,689 21,309 21,949 22,607 Total Reserves31,951$ 35,905$ 39,889$ 41,290$ $ 42,740 44,243$ 45,800$ 47,412$ Ending Fund Balance After Reserves5,059,428$ 174,820$ -$ -$ $ - $ - -$ -$ 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 2018 BUDGET VOLUME I | Page 190COMPENSATED ABSENCES 2018 FUND FINANCIAL20162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance1,887,430$2,234,645$2,449,969$2,474,897$2,495,828$2,512,496$2,529,507$2,546,200$Sources of Funds1% Transfer from the General Fund819,027$846,418$847,678$868,870$890,592$908,404$926,572$945,103$Interest on Investments 12,70314,52515,92516,08716,22316,97217,08517,201Total Sources of Funds831,730$860,943$863,603$884,958$906,816$925,376$943,658$962,305$831,730Uses of FundsRetirement & Termination Payouts475,902$626,987$819,484$844,068$869,390$886,778$904,514$922,604$Cost Allocation8,61318,63219,19119,95920,75721,58722,45123,349 Total Uses of Funds484,515$645,619$838,675$864,027$890,147$908,365$926,964$945,953$484,515Ending Fund Balance 2,234,645$2,449,969$2,474,897$2,495,828$2,512,496$2,529,507$2,546,200$2,562,552$
City of Boulder's 2018 BUDGET VOLUME I | Page 19120162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance8,062,579$8,411,334$8,218,246$8,396,359$7,325,521$6,049,833$5,109,196$4,098,967$Sources of FundsTransfer In - Worksation Contributions2,256,820$2,164,281$2,208,262$2,213,783$2,219,317$2,224,865$2,230,427$2,236,004$Data Center Virtual Server Charges-44,98842,02242,44242,86643,29543,72844,165Office 365 Collections--246,944249,413261,884274,978288,727303,164Interest69,36223,55223,01123,51020,51116,94014,30611,477Total Sources of Funds $ 2,326,182 2,232,820$2,520,239$2,529,148$2,544,579$2,560,078$2,577,188$2,594,810$Uses of FundsSalary/Benefits Office 365 Project Staff60,494$63,552$-$-$-$-$-$-$Office 365 License Expense--246,994246,994246,994246,994246,994246,994Computer Replacements 307,899540,421504,892633,7401,037,964509,118538,679882,270Departmental Surplus-568,000------City-Wide Replacements1,589,8581,214,2681,549,3812,677,9852,493,6302,702,5072,759,2262,896,868Cost Allocation19,17639,66840,85841,26741,67942,09642,51742,942 Total Uses of Funds $ 1,977,426 2,425,909$2,342,125$3,599,986$3,820,267$3,500,715$3,587,417$4,069,074$Ending Fund Balance Before Reserves $ 8,411,334 8,218,246$8,396,359$7,325,521$6,049,833$5,109,196$4,098,967$2,624,703$ReservesReplacement ReserveBeginning Reserve Requirement -$2,538,139$2,511,081$2,780,655$2,225,611$2,015,723$1,811,445$1,800,939$Annual Increase to Replacement-679,118681,052715,105750,860788,403866,746910,083Decrease for Replacement Purchases-(706,175)(411,479)(1,270,149)(960,747)(992,681)(877,252)(621,237)Total Reserves-$2,511,081$2,780,655$2,225,611$2,015,723$1,811,445$1,800,939$2,089,786$Ending Fund Balance After Reserves $ 8,411,334 5,707,164$5,615,705$5,099,911$4,034,109$3,297,750$2,298,029$534,917$COMPUTER REPLACEMENT 2018 FUND FINANCIAL
City of Boulder's 2018 BUDGET VOLUME I | Page 19220162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance8,711,578$6,431,764$6,375,238$7,192,909$10,257,205$13,308,698$16,473,868$19,619,972$Sources of FundsProperty/Owner Tax1,172,811$1,268,334$1,389,167$1,416,950$1,445,289$1,474,194$1,503,678$1,533,752$Short Term Fees 2,336,4541,895,6251,985,6252,002,7252,019,9962,037,4402,055,0582,072,852Long Term Fees3,440,7613,770,5204,049,0404,110,8294,110,8294,275,2624,275,2624,313,213Meterhood & Tokens 125,44031,50030,50030,50030,50030,50030,50030,500Interest67,43043,673100,000139,542198,990258,189319,593380,627Rental Income234,817180,400180,400182,200184,018185,854187,709189,582Miscellaneous$18,728$14,68514,685$14,685$14,685$14,685$12,400$12,400Transfers In: Meters1,575,0001,650,0001,650,0001,650,0001,650,0001,650,0001,650,0001,650,000Transfers In: 1000 Walnut 193,10382,50063,60968,84575,25251,58862,30441,00010th/Walnut- Other Revenue14,71039,93840,74141,14941,56041,97642,39542,395Total Sources of Funds9,179,254$8,977,175$9,503,767$9,657,425$9,771,119$10,019,689$10,138,898$10,266,321$Uses of FundsOperatingParking Operations1,952,302$1,962,447$2,026,543$2,087,028$2,149,520$2,214,093$2,280,820$2,349,780$Major Maintenance/Impr - Parking937,979528,2001,650,000250,000250,000250,000250,000250,000Community Vitality/Admin1,028,9141,157,1561,112,1491,148,9061,186,9781,226,4151,267,2691,309,593Eco-Pass Program1,142,5051,113,2531,035,4941,056,2041,077,3281,098,8751,120,8521,143,269Major Maintenance/Impr - Downtown198,743275,083275,083275,083275,083275,083275,083275,083Sick/Vacation Accrual-12,55512,55513,05713,57914,12314,68815,275Capital Replacement Reserve165,675165,675165,675165,675165,675165,675165,675165,675Sub-Total Operating5,426,118$5,214,369$6,277,499$4,995,952$5,118,164$5,244,263$5,374,387$5,508,676$DebtSeries 19981,021,773$1,021,037$1,045,200$-$-$-$-$-$Trinity Lutheran3,823,036277,703------Series 2003 (10th and Walnut)821,363817,023829,050835,050833,450836,250838,300844,600Sub-Total Debt5,666,172$2,115,763$1,874,250$835,050$833,450$836,250$838,300$844,600$TransfersCost Allocation 366,779$280,682$314,102$320,384$326,792$333,328$339,995$346,795$Sub-Total Transfers366,779$280,682$314,102$320,384$326,792$333,328$339,995$346,795$DOWNTOWN COMMERICAL DISTRICT FUND 2018 FUND FINANCIAL
City of Boulder's 2018 BUDGET VOLUME I | Page 19320162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedDOWNTOWN COMMERICAL DISTRICT FUND 2018 FUND FINANCIALCONTINUEDEncumbrances, Carryovers & Adjustments-$1,435,442------Budget Requests--232,800454,800454,800454,800454,800454,800Total Uses of Funds11,459,069$9,046,256$8,698,651$6,606,186$6,733,206$6,868,641$7,007,482$7,154,871$Sick/Vacation Accrual Adjustment-$(12,555)$(12,555)$(13,057)$(13,579)$(14,123)$(14,688)$(15,275)$Ending Fund Balance Before Reserves6,431,764$6,375,238$7,192,909$10,257,205$13,308,698$16,473,868$19,619,972$22,746,698$ReservesDesignated542,612$521,437$627,750$499,595$511,816$524,426$537,439$550,868$Pay Period 2765,23772,23779,23781,61484,06386,58489,18291,857Sick/Vacation Accrual112,135115,499118,964122,533126,209129,995133,895137,912Total Reserves719,984$709,173$825,951$703,742$722,088$741,006$760,516$780,637$Ending Fund Balance After Reserves5,711,780$5,666,065$6,366,958$9,553,463$12,586,611$15,732,862$18,859,457$21,966,061$
City of Boulder's 2018 BUDGET VOLUME I | Page 19420162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance5,711,553$6,352,630$6,806,684$6,839,588$7,244,128$7,830,056$8,679,875$9,416,173$Sources of FundsDepartment Contributions1,126,409$1,116,823$1,143,117$875,328$875,328$875,328$875,328$875,328$Interest on Investments 56,38262,436104,183132,050132,688140,536151,903168,390Total Sources of Funds $ 1,182,791 1,179,259$1,247,300$1,007,377$1,008,016$1,015,864$1,027,231$1,043,717$Uses of FundsEquipment Purchases494,581$486,029$1,170,878$558,847$377,620$121,093$245,491$212,048$Support Services39,38827,92437,72238,19438,67139,15439,64440,139Cost Allocation7,7455,6295,7985,7985,7985,7985,7985,798Encumbrances, Carryovers & Adjustments-205,622------ Total Uses of Funds $ 541,714 725,204$1,214,398$602,839$422,089$166,046$290,933$257,985$Ending Fund Balance Before Reserves $ 6,352,630 6,806,684$6,839,588$7,244,128$7,830,056$8,679,875$9,416,173$10,201,906$ReservesPay Period 271,683$2,183$2,683$2,763$2,846$2,932$3,020$3,110$Department Balances6,350,9476,804,5016,836,9057,241,3657,827,2098,676,9439,413,15410,198,796Total Reserves6,352,630$6,806,684$6,839,588$7,244,128$7,830,056$8,679,875$9,416,173$10,201,906$Ending Fund Balance After Reserves $ - -$-$-$-$-$-$-$Note: Minimum Fund Balance: $680,668 or 10% Projected Equipment Replacement ValueEQUIPMENT REPLACEMENT 2018 FUND FINANCIAL
City of Boulder's 2018 BUDGET VOLUME I | Page 195FACILITY RENOVATION & REPLACEMENT 2018 FUND FINANCIAL20162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance9,966,798$10,720,405$9,263,562$8,347,021$8,112,986$8,112,986$8,112,986$8,112,986$Sources of FundsDepartment Contributions552,196$488,985$610,196$610,196$610,196$610,196$610,196$610,196$Transfers from Major Maintenance1,668,8411,668,8411,668,8411,668,8411,668,8411,668,8411,668,8411,668,841Transfers from Other Funds-320,000------Energy Performance Contract783,694712,679727,237727,237727,237727,237727,237727,237Interest Earnings105,52688,132175,815179,713161,932157,392157,392157,392Other Revenues2,078,720-141,000141,000141,000141,000141,000141,000Total Sources of Funds $ 5,188,977 3,278,637$3,323,089$3,326,987$3,309,206$3,304,666$3,304,666$3,304,666$Uses of FundsOperating Project Expenses1,703,407$694,000$1,363,617$283,162$403,001$443,547$367,991$908,711$Support Services28,059188,487171,806173,954176,128178,330180,559182,816Cost Allocation74,87328,26729,11529,11529,11529,11529,11529,115Energy Efficiency Lease878,339900,768933,091963,791995,9621,029,6741,065,0011,102,024Capital Improvements Program1,750,6922,311,0001,742,0002,111,0001,705,0001,624,0001,662,0001,082,000Encumbrances, Carryovers & Adjustments-612,959------ Total Uses of Funds4,435,370$4,735,481$4,239,629$3,561,022$3,309,206$3,304,666$3,304,666$3,304,666$Ending Fund Balance Before Reserves10,720,405$9,263,562$8,347,021$8,112,986$8,112,986$8,112,986$8,112,986$8,112,986$ReservesPay Period 276,412$6,287$8,412$8,664$8,924$9,192$9,468$9,752$Departmental Balances8,115,0796,903,9666,128,4166,017,0576,121,5546,209,6926,283,1036,343,26013th Street Plaza Balance883,957785,184706,665635,999572,399515,159463,643417,279Dushanbe Teahouse Maintenance Balance344,194334,438393,209451,980510,751569,522628,293687,063Valmont Butte Balance1,370,7631,233,6871,110,318999,286899,358809,422728,480655,632Total Reserves10,720,405$9,263,562$8,347,021$8,112,986$8,112,986$8,112,986$8,112,986$8,112,986$Ending Fund Balance After Reserves-$-$-$-$-$-$-$-$
City of Boulder's 2018 BUDGET VOLUME I | Page 19620162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance15,670,222$17,921,590$17,704,396$18,777,422$19,301,909$17,926,319$18,756,644$18,456,633$Sources of FundsVehicle Charges2,510,118$2,468,735$2,472,304$2,546,473$2,622,867$2,701,553$2,782,600$2,866,078$Vehicle Acquisition Charges158,984406,425159,575161,573161,707161,862162,174162,384Fleet Replacement Charges5,422,9536,519,4485,319,1545,228,8905,233,2375,238,2675,248,3595,255,137Sale of Assets703,963195,841196,820197,804198,793199,787200,786201,790Interest Earnings165,254163,141293,914343,465364,282374,457347,771363,879Other Revenues189,062280,740254,273255,637257,018258,417259,832261,266Total Sources of Funds $ 9,150,334 10,034,330$8,696,040$8,733,843$8,837,905$8,934,344$9,001,523$9,110,534$Uses of FundsOperating Expenditures2,944,511$3,213,710$3,085,954$3,178,533$3,273,889$3,372,105$3,473,268$3,577,466$Fleet Purchases3,427,3134,051,9644,061,6934,554,2466,461,8064,252,8745,347,9707,872,339Building Replacement57,05557,05557,05557,05557,05557,05557,05557,055Support Services92,07258,42996,75897,96799,192100,432101,687102,958Cost Allocation378,015312,188321,554321,554321,554321,554321,554321,554Encumbrances, Carryovers & Adjustments-2,558,178------ Total Uses of Funds $ 6,898,966 10,251,524$7,623,014$8,209,355$10,213,496$8,104,020$9,301,535$11,931,373$Ending Fund Balance Before Reserves $ 17,921,590 17,704,396$18,777,422$19,301,909$17,926,319$18,756,644$18,456,633$15,635,794$ReservesPay Period 2745,486$49,486$53,486$55,091$56,743$58,446$60,199$62,005$Sick/Vacation Accrual51,37952,92054,50856,14357,82859,56261,34963,190Operating/Fleet Replacement17,824,72517,601,98918,669,42819,190,67517,811,74918,638,63618,335,08415,510,600Total Reserves17,921,590$17,704,396$18,777,422$19,301,909$17,926,319$18,756,644$18,456,633$15,635,794$Ending Fund Balance $ - -$-$-$-$-$-$-$Note: Minimum Fund Balance: 10% Value of Fleet = $3.6 millionFLEET OPERATIONS & REPLACEMENT 2018 FUND FINANCIAL
City of Boulder's 2018 BUDGET VOLUME I | Page 197HOME INVESTMENT PARTNERSHIP GRANT 2018 FUND FINANCIAL 20162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ Sources of FundsCurrent Year Federal Grant775,384$ 825,194$ 808,511$ 808,511$ 808,511$ 808,511$ 808,511$ 808,511$ Available Prior Years Grant Balances- 1,918,195 - - - - - - Total Sources of Funds775,384$ 2,743,389$ 808,511$ $ 808,511 $ 808,511 808,511$ 808,511$ 808,511$ Uses of FundsProgram Management88,632$ 87,252$ 89,398$ 52,283$ 51,772$ 51,241$ 50,689$ 50,115$ Cost Allocation1,143 11,914 12,271 12,762 13,272 13,803 14,355 14,930 HOME Consortium to Other Communities20,877 387,470 379,636 379,636 379,636 379,636 379,636 379,636 Housing Activities664,732 338,558 327,205 363,830 363,830 363,830 363,830 363,830 Encumbrances, Carryovers & Adjustments- 1,918,195 - - - - - - Total Uses of Funds775,384$ 2,743,389$ 808,511$ $ 808,511 $ 808,511 808,511$ 808,511$ 808,511$ 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 2018 BUDGET VOLUME I | Page 198LIBRARY 2018 FUND FINANCIAL20162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance465,401$503,159$368,588$414,608$476,887$596,595$833,774$1,135,022$Sources of FundsProperty Tax1,022,571$1,037,326$1,235,963$1,252,030$1,314,632$1,331,722$1,398,308$1,416,486$Interest on Investment5,1944,0256,0458,0439,25211,57416,17522,019Grants, Gifts & Third-Party Revenues138,671371,231342,459345,233348,090351,032354,063357,185Impact Fees (xfer from Cap. Dev. Fund)150,000-------Total Sources of Funds1,316,436$1,412,582$1,584,467$1,605,306$1,671,973$1,694,328$1,768,547$1,795,691$Uses of FundsLibrary Materials1,009,075$971,787$971,787$971,787$971,787$971,787$971,787$971,787$Service/Materials Enhancement166,827100,000100,000100,000100,000---Grant Directed Programming-371,231342,459345,233348,090351,032354,063357,185 Total Uses of Funds1,175,902$1,443,018$1,414,246$1,417,020$1,419,877$1,322,819$1,325,850$1,328,972$Ending Fund Balance Before Reserves605,935$472,723$538,808$602,894$728,983$968,104$1,276,471$1,601,741$ReservesOperating102,777$104,135$124,201$126,007$132,388$134,330$141,448$143,851$Total Reserves102,777$104,135$124,201$126,007$132,388$134,330$141,448$ $ 143,851 Ending Fund Balance After Reserves503,159$368,588$414,608$476,887$596,595$833,774$1,135,022$1,457,890$Note: Operating reserve equal 10% of Library fund revenues excluding Gifts, Grants and Third-Party Revenues
City of Boulder's 2018 BUDGET VOLUME I | Page 199LOTTERY 2018 FUND FINANCIAL20162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance2,499,778$3,172,875$311,128$311,173$311,185$311,197$311,209$311,221$Sources of FundsIntergovernmental Revenues1,173,708$999,137$999,137$999,137$999,137$999,137$999,137$999,137$Interest Income23,2637,9757,9757,9757,9757,9757,9757,975Total Sources of Funds1,196,971$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 & R229,907$1,065,079$428,000$428,000$428,000$428,000$428,000$428,000$Tributary Greenways - Public Works-1,133,718151,067151,100151,100151,100151,100151,100Capital Projects - OSMP293,9671,670,063428,000428,000428,000428,000428,000428,000Total Capital Improvement Program 523,874$3,868,860$1,007,067$1,007,100$1,007,100$1,007,100$ $ 1,007,100 1,007,100$ Total Uses of Funds523,874$3,868,860$1,007,067$1,007,100$1,007,100$1,007,100$ $ 1,007,100 $ 1,007,100 Ending Fund Balance 3,172,875$311,128$311,173$311,185$311,197$311,209$ $ 311,221 $ 311,233
City of Boulder's 2018 BUDGET VOLUME I | Page 20020162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance36,200,183$42,675,204$17,346,045$17,915,425$18,053,840$15,063,061$12,364,844$10,479,890$Sources of FundsNet Sales Tax Revenue30,616,008$29,376,150$29,886,359$26,713,631$21,974,494$22,451,038$22,939,606$23,440,501$Anticipated FEMA Flood Reimbursement1,405,5791,725,7503,031,329-----Investment Income323,577330,048335,362340,761346,248351,822357,487363,242Lease and Miscellaneous Revenue1,088,969922,1471,063,899978,3061,007,6551,037,8851,069,0211,101,092Voice & Sight Tag Program Revenue110,156127,000127,000127,000127,000127,000127,000127,000General Fund Transfer1,166,1751,209,5901,138,8201,172,985----Grants256,941-------Total Sources of Funds $ 34,967,405 33,690,685$35,582,769$29,332,683$23,455,397$23,967,745$24,493,114$25,031,835$Uses of FundsOffice of the Director1,462,338$1,730,674$2,019,237$1,989,429$2,009,324$2,029,417$2,049,711$2,070,208$Central Services2,458,3233,279,0282,959,7982,789,3962,817,2902,845,4632,873,9172,902,656Community Connections & Partnerships4,118,3934,559,0344,686,3244,708,1874,755,2694,802,8224,850,8504,899,359Resources & Stewardship3,791,6323,990,0674,438,7984,383,1864,327,0184,370,2884,413,9914,458,130Trails & Facilities3,925,0364,492,5544,703,1734,700,2054,747,2074,794,6794,842,6254,891,052Carryover/ATB Operating-24,071,317------Cost Allocation1,577,6571,903,3441,960,4442,009,4552,059,6912,111,1842,163,9632,218,062CIP- Capital Enhancement1,813,3352,190,000430,000590,000440,000440,000390,000290,000CIP- Capital Maintenance1,395,723640,0001,057,300660,000675,000725,000750,000750,000CIP- Capital Planning Studies71,362300,000100,000100,000----CIP- Land Acquisition1,778,8346,400,0007,420,0003,920,0003,300,0003,300,0002,800,0001,300,000CIP- New Facility/Infrastructure13,619------Transfer to BMPA1,618,1631,002,209767,597663,022663,022593,655593,655593,655Debt Service - Bonds & Notes4,467,9694,461,6184,470,7192,681,388652,356653,456649,356649,006 Total Uses of Funds $ 28,492,384 59,019,845$35,013,389$29,194,267$26,446,176$26,665,962$26,378,068$25,022,128$Ending Fund Balance Before Reserves $ 42,675,204 17,346,045$17,915,425$18,053,840$15,063,061$12,364,844$10,479,890$10,489,597$ReservesOSBT Contingency2,341,951$5,083,706$5,201,218$4,784,853$4,406,235$3,996,173$4,038,852$3,855,962$OSMP Campus Vision-3,000,0003,000,0003,000,0003,000,0003,000,0003,000,0003,000,000Pay Period 27291,119411,119531,119547,053563,464580,368597,779615,712Sick/Vacation Accrual490,000490,000490,000490,000490,000490,000490,000490,000Property & Casualty400,000400,000400,000400,000400,000400,000400,000400,000FEMA De-obligation54,836227,445377,945383,488383,488383,488383,488383,488Total Reserves3,577,906$9,612,270$10,000,282$9,605,394$9,243,187$8,850,029$8,910,119$8,745,162$Ending Fund Balance After Reserves $ 39,097,298 7,733,775$7,915,143$8,448,446$5,819,874$3,514,815$1,569,771$1,744,434$OPEN SPACE 2018 FUND FINANCIAL
City of Boulder's 2018 BUDGET VOLUME I | Page 201PERMANENT PARK & RECREATION 2018 FUND FINANCIAL20162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance1,245,548$1,879,208$1,366,554$423,837$377,187$971,646$2,083,684$3,596,316$Sources of FundsProperty Tax2,772,785$2,803,933$3,340,440$3,383,865$3,553,059$3,599,249$3,779,211$3,828,341$Interest16,02815,00015,00015,00015,00015,00015,00015,000Total Sources of Funds2,788,813$2,818,933$3,355,440$3,398,865$3,568,059$3,614,249$3,794,211$3,843,341$Uses of FundsOperations & Construction Management914,730$922,541$956,132$979,079$1,002,577$1,026,638$1,051,278$1,076,508$Capital Refurbishment Projects60,322100,000200,000100,000100,000100,000100,000100,000Cost Allocation96,730102,062105,124109,329113,702118,250122,980127,899Excise Tax Collection6,5056,7006,9017,1087,3217,3217,3217,321Capital Improvement Pogram1,076,8672,100,0003,030,0002,250,0001,750,0001,250,0001,000,0001,000,000Carryover and Encumbrances-46,780------Adjustments-53,505------ Total Uses of Funds2,155,153$3,331,587$4,298,157$3,445,516$2,973,600$2,502,210$2,281,579$2,311,729$Ending Fund Balance Before Reserves1,879,208$1,366,554$423,837$377,187$971,646$2,083,684$3,596,316$5,127,928$ReservesPay Period 2728,195$33,695$39,195$40,371$41,582$42,829$44,114$45,438$Sick/Vacation Accrual59,54261,32863,16865,06367,01569,02571,09673,229Total Reserves87,737$95,023$102,363$105,434$108,597$111,855$115,211$118,667$Ending Fund Balance After Reserves1,791,471$1,271,530$321,474$271,753$863,049$1,971,829$3,481,106$5,009,261$
City of Boulder's 2018 BUDGET VOLUME I | Page 202PLANNING & DEVELOPMENT SERVICES 2018 FUND FINANCIAL20162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance8,694,899$10,085,950$6,137,613$5,231,748$4,662,474$4,425,850$4,117,043$3,733,213$Sources of FundsGeneral Fund Transfer 2,292,757$2,368,332$2,419,902$2,492,499$2,567,274$2,644,292$2,723,621$2,805,330$Restricted Funds' Transfers (Public Works)829,0651,032,5101,231,4831,268,4281,306,4811,345,6751,386,0451,427,627Restricted Funds' Transfers (Excise Tax Admin)26,02026,80027,60428,43229,28530,16431,06932,001Grants14,721-------State Historic Tax Credit3,140-------Fees & Permits 9,353,4567,573,1798,402,5528,361,4918,503,5218,648,7238,797,1838,948,986Interest on Investments98,27356,19276,72065,39758,28155,32351,46346,665Total Sources of Funds12,617,432$11,057,013$12,158,261$12,216,246$12,464,841$12,724,177$12,989,381$13,260,608$Uses of FundsAdmin, Financial & Communications Services2,537,254$2,107,222$2,353,390$2,367,342$2,293,132$2,350,460$2,409,222$2,469,452$Information Resources 1,369,2551,517,6671,803,4081,607,2201,655,4371,696,8231,739,2431,782,724Comprehensive Planning 1,328,8831,297,672832,130857,094882,807904,877927,499950,687Land Use Review1,581,6351,872,6651,554,1491,519,4041,492,8861,530,2081,568,4631,607,675Engineering Review1,260,1581,443,5901,485,5821,530,1491,488,5041,525,7161,563,8591,602,956Bldg Construction, Inspection & Enforcement 1,873,9071,954,4582,190,0772,101,2792,092,2182,144,5232,198,1362,253,090Urban Design--594,620484,738408,641420,900433,527446,533Cost Allocation/Transfers1,275,2902,185,2142,250,7702,318,2932,387,8422,459,4772,533,2612,609,259Encumbrances, Carryovers & Adjustments-2,626,862------ Total Uses of Funds11,226,381$15,005,350$13,064,126$12,785,520$12,701,465$13,032,985$13,373,211$13,722,375$Ending Fund Balance Before Reserves10,085,950$6,137,613$5,231,748$4,662,474$4,425,850$4,117,043$3,733,213$3,271,446$ReservesOperating935,346$757,318$840,255$836,149$850,352$864,872$879,718$894,899$State Historic Tax Credit Fund13,54013,54013,54013,54013,54013,54013,54013,540Pay Period 27257,893302,893347,893358,330369,080380,152391,557403,303Sick/Vacation Accrual535,832557,265579,556602,738626,848651,922677,998705,118Total Reserves1,742,611$1,631,016$1,781,244$1,810,757$1,859,819$1,910,486$1,962,813$2,016,860$Ending Fund Balance After Reserves8,343,339$4,506,597$3,450,504$2,851,717$2,566,031$2,206,557$1,770,399$1,254,585$
City of Boulder's 2018 BUDGET VOLUME I | Page 203PROPERTY & CASUALTY INSURANCE 2018 FUND FINANCIAL20162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance5,293,141$5,105,068$4,617,866$4,207,902$3,992,202$3,776,782$3,629,617$3,505,198$Sources of Funds0.030.070.070.060.050.050.050.05Charges to Departments1,741,215$1,863,100$1,993,517$2,113,128$2,218,784$2,285,348$2,353,908$2,471,604$Interest on Investments 38,33832,18831,40128,61427,14725,68224,68123,835Miscellaneous Revenue5,06211,680------Total Sources of Funds1,784,615$1,906,968$2,024,919$2,141,742$2,245,931$2,311,030$2,378,590$2,495,439$Uses of FundsInsurance Premiums:Airport5,663$4,577$4,623$4,803$4,849$4,686$4,707$4,734$Liability340,454336,782340,150321,062335,046333,964333,401332,724Crime62,72085,06685,91765,44476,84279,66778,58777,291Boiler28,10739,68040,07737,44536,99838,77638,59538,378Property492,988519,254524,447496,589510,506514,010512,961511,702Flood359,016383,604387,440336,966370,126372,348370,097367,396AJG Broker Fee13,448-------Actuarial Valuation Expense and Consulting19,81417,15217,32316,41616,88617,56717,23217,092Claims Administration & Payment300,621567,031572,701578,428584,213590,055595,955601,915City Attorney's Office - Internal Legal Consult116,700122,279131,287135,226139,282143,461147,765152,198External Legal Consultation76,487100,000100,000127,218141,623111,332143,809120,590Program Administration130,946218,746230,918237,846244,981252,330259,900267,697Cost Allocation25,724-------Total Uses of Funds1,972,688$2,394,170$2,434,882$2,357,442$2,461,352$2,458,195$2,503,009$2,491,716$1,972,686.91Ending Fund Balance Before Reserves5,105,068$4,617,866$4,207,902$3,992,202$3,776,782$3,629,617$3,505,198$3,508,921$5,105,069.00ReservesYear-end Estimated Liabilities900,767$765,569$853,318$927,144$989,428$1,054,319$1,085,949$1,118,527$City Reserve Policy (@ 80% risk margin)407,147346,037385,700419,069447,221476,552490,849505,574Pay Period 2711,56214,56217,56220,56223,56226,56229,56232,562Total Reserves1,319,476$1,126,168$1,256,580$1,366,775$1,460,211$1,557,433$1,606,359$1,656,663$Ending Fund Balance After Reserves3,785,592$3,491,697$2,951,323$2,625,427$2,316,571$2,072,184$1,898,839$1,852,258$
City of Boulder's 2018 BUDGET VOLUME I | Page 20420162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance2,110,747$2,073,089$1,834,550$1,688,377$1,600,019$1,572,728$1,609,894$1,708,449$Sources of FundsGolf Revenue1,215,410$1,387,000$1,387,000$1,414,740$1,443,035$1,471,895$1,501,333$1,531,360$Reservoir Revenue1,018,2451,080,0001,148,0001,193,9201,241,6771,291,3441,342,9981,396,718Recreation Centers2,522,0922,592,9352,840,2022,897,0062,954,9463,014,0453,074,3263,135,813Recreation Programs1,713,8911,486,0911,827,6361,882,4651,938,9391,997,1072,057,0202,118,731Aquatics712,330715,000739,960747,360754,833762,382770,005777,705Sports1,251,8281,740,1751,363,2001,376,8321,390,6001,404,5061,418,5511,432,737Access and Inclusion127,50996,700128,500129,785131,083132,394133,718135,055Misc. Recreation Revenue31,70012,24112,24112,36312,48712,61212,73812,865Flood Reimbursement from Insurance445-------Transfers - General Fund 1,370,5191,508,2291,538,3661,584,5171,632,0521,681,0141,731,4441,783,388Transfers - Health and Wellness from GF95,00095,000115,000115,000115,000115,000115,000115,000ATB-52,840------Transfers - Transportation Fund13,00013,00013,00013,00013,00013,00013,00013,000Total Sources of Funds10,071,970$10,779,211$11,113,105$11,366,988$11,627,653$11,895,299$12,170,134$12,452,371$Uses of FundsRecreation Administration832,555$1,158,184$1,184,695$1,206,020$1,227,728$1,249,827$1,272,324$1,295,226$Golf1,275,6951,362,0811,388,9091,407,3101,426,0431,445,1131,471,1251,497,605Reservoir1,044,7631,031,4351,061,9771,081,0931,100,5521,120,3621,140,5291,161,058Recreation Centers/Facilities2,325,9102,529,1762,697,8502,746,4112,795,8472,846,1722,897,4032,949,556Recreation Programs2,022,7161,474,3291,738,9411,770,2421,802,1061,834,5441,867,5661,901,182Aquatics1,279,8971,461,9871,534,8731,562,5011,590,6261,619,2571,648,4041,678,075Sports652,471953,428702,863715,515728,394741,505754,852768,439Access & Inclusion675,622948,052949,170966,255983,6481,001,3531,019,3781,037,726Adjustments-61,307------Encumbrances & Carryovers -37,770------ Total Uses of Funds10,109,628$11,017,750$11,259,278$11,455,346$11,654,943$11,858,133$12,071,580$12,288,868$Ending Fund Balance Before Reserves2,073,089$1,834,550$1,688,377$1,600,019$1,572,728$1,609,894$1,708,449$1,871,952$ReservesLegally Restricted Fund balance43,870$-$-$-$-$-$-$-$Pay Period 27263,410293,410323,410333,112343,106353,399364,001374,921Operating839,099914,4731,125,9281,145,5351,165,4941,185,8131,207,1581,228,887Total Reserves1,146,379$1,207,883$1,449,338$1,478,647$1,508,600$1,539,212$1,571,159$1,603,808$Ending Fund Balance After Reserves926,710$626,666$239,039$121,372$64,128$70,682$137,290$268,145$RECREATION ACTIVITY 2018 FUND FINANCIAL
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 205
City of Boulder's 2018 BUDGET VOLUME I | Page 206STORMWATER/FLOOD MANAGEMENT UTILITY 2018 FUND FINANCIAL20162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance42,714,691$39,285,642$11,046,100$10,267,806$10,864,490$11,111,373$8,030,274$9,295,138$Sources of FundsOperatingService Charge Fees9,999,203$9,997,216$10,818,587$11,599,040$12,435,795$13,332,913$14,161,154$14,615,160$Projected Rate Increases-799,777757,301811,933870,506799,975424,835438,455Plant Investment Fees1,348,141350,000350,000300,000300,000300,000300,000300,000Urban Drainage District Funds984,600254,997947,9401,000,000400,000400,000400,000400,000State & Federal Grants3,601,516971,731------Interest on Investments365,352129,626220,922205,356217,290222,227160,605185,903Intergovernmental Transfers (KICP Program)53,625148,526152,982157,571162,298167,167172,182177,348Rent & Other Miscellaneous Revenue24,8509,0009,0009,0009,0009,0009,0009,000Projected Bonds---29,571,000---14,486,000Total Sources of Funds16,377,287$12,660,873$13,256,732$43,653,900$14,394,889$15,231,283$15,627,776$30,611,866$Uses of Funds OperatingAdministration511,457$503,425$571,909$589,066$606,738$624,940$643,688$662,999$Planning & Project Management957,1451,269,6171,284,2201,322,7461,362,4291,403,3021,445,4011,488,763Stormwater Contract Management89,44496,77596,77599,678102,669105,749108,921112,189Stormwater Quality and Education858,6271,075,713991,2431,020,9801,051,6101,083,1581,115,6531,149,122System Maintenance1,739,9731,480,3961,520,9031,566,5291,613,5251,661,9311,711,7891,763,143Sick/Vacation Accrual-50,00050,00050,00050,00050,00050,00050,000Sub-Total Operating4,156,645$4,475,926$4,515,050$4,649,000$4,786,970$4,929,079$5,075,452$5,226,215$DebtRefunding of the Goose Creek 1998 Revenue Bond381,675$386,138$381,100$-$-$-$-$-$Projected Bond - South Boulder Creek---2,809,2452,809,2452,809,2452,809,2452,809,245Wonderland Creek 2015 Revenue Bond1,587,2501,590,0251,589,5881,591,0881,591,6881,591,3881,590,1881,588,088Projected Bond - Goose Creek 2023-------1,376,170Sub-Total Debt1,968,925$1,976,163$1,970,688$4,400,333$4,400,933$4,400,633$4,399,433$5,773,503$TransfersCost Allocation 303,909$339,247$349,424$384,366$422,803$465,083$511,592$537,171$Planning & Development Services136,338161,235$185,560191,127196,861202,767208,850215,115Transportation - Admin Support -8,1498,1498,1498,1498,1498,1498,149FAM - Municipal Services Center Improvements-40,000------Sub-Total Transfers Out440,247$548,631$543,133$583,642$627,813$675,999$728,590$760,435$
City of Boulder's 2018 BUDGET VOLUME I | Page 207STORMWATER/FLOOD MANAGEMENT UTILITY 2018 FUND FINANCIAL20162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedCONTINUEDCapital13,240,519$33,006,007$7,056,155$3,903,241$4,382,290$8,356,670$4,209,437$3,541,915$Projected Bond - Goose Creek -------14,486,000Projected Bond - South Boulder Creek---29,246,000----Projected Bond Issuance Costs---325,000----Encumbrances, Carryover, Adjust. to Base-943,687------ Total Uses of Funds19,806,336$40,950,415$14,085,026$43,107,216$14,198,006$18,362,381$14,412,912$29,788,068$Sick & Vacation Accrual Adjustment-$50,000$50,000$50,000$50,000$50,000$50,000$50,000$Ending Fund Balance Before Reserves39,285,642$11,046,100$10,267,806$10,864,490$11,111,373$8,030,274$9,295,138$10,168,936$ReservesBond2,312,552$2,312,552$1,987,568$4,796,813$4,796,813$4,796,813$4,796,813$6,172,983$Post Flood Property Acquisition1,050,0001,050,0001,050,0001,050,0001,050,0001,050,0001,050,0001,050,000FEMA De-obligation41,75041,75041,75041,75041,75041,75041,75041,750Sick/Vacation Accrual121,512125,157128,912132,779136,763140,866145,092149,444Pay Period 2770,60286,602102,602118,602134,602150,602166,602182,602Operating1,149,2231,256,1391,264,5461,308,1611,353,6961,401,2701,451,0111,496,663Capital200,000200,000200,000200,000200,000200,000200,000200,000Total Reserves4,945,639$5,072,201$4,775,378$7,648,105$7,713,624$7,781,300$7,851,267$9,293,442$Ending Fund Balance After Reserves34,340,002$5,973,900$5,492,429$3,216,385$3,397,749$248,974$1,443,871$875,494$
City of Boulder's 2018 BUDGET VOLUME I | Page 20820162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance-$-$-$-$-$-$-$-$Sources of FundsSugar-Sweetened Beverage Distribution Tax-$1,500,000$1,500,000$1,530,000$1,560,600$1,482,570$1,408,442$1,338,019$Total Sources of Funds $ 1,500,000 1,500,000$1,530,000$1,560,600$1,482,570$1,408,442$1,338,019$Uses of FundsFinance Oversight-$25,000$52,464$54,038$55,659$57,329$59,049$60,820$Human Services Oversight--151,071155,603160,271165,079170,032175,133Community Funding & Grants-1,475,0001,296,4651,320,3591,344,6701,260,1621,179,3611,102,067 Total Uses of Funds $ - $ 1,500,000 1,500,000$1,530,000$1,560,600$1,482,570$1,408,442$1,338,019$Ending Fund Balance -$-$-$-$-$-$-$-$Note: This is a new fund as of 2017SUGAR-SWEETENED BEVERAGE DISTRIBUTION TAX 2018 FUND FINANCIAL
City of Boulder's 2018 BUDGET VOLUME I | Page 20920162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance1,591,632$1,687,444$1,856,147$2,034,027$2,175,993$1,837,390$1,949,442$2,045,013$Sources of FundsTelecom Phone System User Charges612,648$602,655$605,668$608,697$611,740$614,799$617,873$620,962$Telecommunications Planning & Deployment-25,00025,00025,00025,00025,00025,00025,000Leased Fiber Maint Payments - Outside Entity-6,0006,0006,0006,0006,0006,0006,000BRAN Lead Party Reimbursement(9,760)-------BRAN Maintenance77,25077,25077,25077,25077,25077,25077,25077,250Interest12,05011,11512,62213,83114,79712,49413,25613,906Total Sources of Funds $ 692,188 722,020$726,540$730,778$734,787$735,543$739,379$743,118$Uses of FundsOperating Expenses81,253$179,801$169,375$229,156$236,863$244,956$253,454$160,792$City Telephone Personnel Expense120,892123,645122,683126,363130,154134,059138,081142,223Phone System Hardware/software/consulting59,5556,4196,41913,43761,06514,97317,599622,810Phone Device Hardware/ Software393112,553119,01088,393513,55297,454102,326102,326Cell Phone Clearing Account22,593-------Telecommunications Fiber Locations & Repair113,34225,00025,00025,00025,00025,00025,00025,000Broadband Study119,871-------Connectivity Temp Personnel Expense18,427-------BRAN Maintenance (Locate & Repair Services)48,60877,81977,25077,25077,25077,25077,25077,250Cost Allocation11,44328,08128,92329,21229,50429,79930,09730,398 Total Uses of Funds $ 596,375 553,317$548,660$588,812$1,073,389$623,492$643,808$1,160,800$Ending Fund Balance Before Reserves $ 1,687,444 1,856,147$2,034,027$2,175,993$1,837,390$1,949,442$2,045,013$1,627,331$ReservesOperating1,687,444$1,856,147$2,034,027$2,175,993$1,837,390$1,949,442$2,045,013$1,627,331$Total Reserves1,687,444$1,856,147$2,034,027$2,175,993$1,837,390$1,949,442$2,045,013$1,627,331$Ending Fund Balance After Reserves $ - -$-$-$-$-$-$-$TELECOMMUNICATIONS 2018 FUND FINANCIAL
City of Boulder's 2018 BUDGET VOLUME I | Page 21020162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance15,886$14,435$13,888$13,399$12,917$12,398$11,842$11,246$Sources of FundsProperty Tax10,226$10,353$10,664$10,984$11,313$11,653$12,002$12,362$Specific Ownership Tax568472472472472472472472City of Boulder - ECO Pass Subsidy4,6604,7774,9445,0925,2455,4025,5645,731Interest on Investments(9)159228260251241230218Total Sources of Funds15,445$15,761$16,308$16,809$17,282$17,768$18,269$18,786$Uses of FundsRTD ECO Pass Cost16,896$15,999$16,479$16,973$17,483$18,007$18,547$19,104$Annual Administration Cost-309318318318318318318 Total Uses of Funds16,896$16,308$16,797$17,291$17,801$18,325$18,865$19,422$Ending Fund Balance 14,435$13,888$13,399$12,917$12,398$11,842$11,246$10,610$TRANSIT PASS GENERAL IMPROVEMENT DISTRICT 2018 FUND FINANCIAL
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 211
City of Boulder's 2018 BUDGET VOLUME I | Page 21220162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance15,569,752$ 18,644,307$ 2,591,567$ 2,979,896$ 2,322,765$ 3,108,659$ 3,978,919$ 5,382,960$ Sources of FundsSales Tax26,040,138$ 25,036,492$ 25,471,329$ 26,019,771$ 26,582,049$ 27,158,514$ 27,749,523$ 28,355,445$ Highway User's Tax2,534,139 2,511,203 2,540,346 2,562,711 2,581,029 2,587,841 2,599,798 2,619,341 City-Auto Registrations274,360 266,895 274,515 277,924 280,508 278,892 280,459 283,519 County Road & Bridge288,256 241,414 253,906 256,960 261,852 265,337 258,604 264,704 St. Traffic Control & Hwy Maint. & Landscape56,826 363,327 363,327 363,327 363,327 363,327 363,327 363,327 Reimbursements208,246 350,000 350,000 350,000 350,000 350,000 350,000 350,000 External Funding11,782,811 3,366,000 3,491,700 7,832,900 1,500,000 1,500,000 1,500,000 1,500,000 Federal/State Grants(59,786) - - - - - - - Interest on Investments181,788 51,739 42,502 57,813 45,068 60,318 77,205 104,447 Assessment Revenues- 42,422 42,422 32,853 45,844 40,017 41,703 41,090 Lease Revenue - BTV132,500 160,000 160,000 160,000 160,000 160,000 160,000 160,000 Other Miscellaneous291,404 160,154 240,826 248,051 255,492 263,157 271,052 279,183 Transfers from Other Funds214,500 40,749 40,749 - - - - - Estimated Rev. from ATB's & Carryover- 5,702,172 - - - - - - HOP Reimbursement (RTD)1,664,283 1,334,911 1,374,958 1,416,207 1,458,693 1,502,454 1,547,528 1,593,954 Total Sources of Funds43,609,465$ 39,627,478$ 34,646,580$ 39,578,516$ 33,883,862$ 34,529,857$ 35,199,198$ 35,915,009$ Uses of FundsOperating0.024 0.024 0.025 0.025 0.025 Transportation Planning & Operations10,034,404$ 11,381,046$ 11,309,330$ 11,889,054$ 11,877,613$ 12,180,071$ 12,490,254$ 12,808,363$ Project Management5,456,616 1,387,499 920,165 942,249 811,263 677,795 540,989 400,764 Transportation Maintenance5,191,528 5,366,222 5,184,392 5,308,817 5,436,229 5,572,135 5,711,438 5,854,224 Transportation Administration834,860 1,500,281 1,582,448 1,620,427 1,659,317 1,700,800 1,743,320 1,786,903 Other Programs185,699 170,873 173,126 177,281 181,536 186,074 190,726 195,494 Subtotal Operating Uses of Funds21,703,107$ 19,805,921$ 19,169,461$ 19,937,828$ 19,965,958$ 20,316,874$ 20,676,728$ 21,045,748$ Transfers0.039 0.039 0.039 0.039 0.039 Cost Allocation1,722,527$ 1,486,447$ 1,531,040$ 1,590,751$ 1,652,790$ 1,717,249$ 1,784,221$ 1,853,806$ Forest Glen GID4,660 4,777 4,944 5,092 5,245 5,402 5,565 5,731 Parks & Recreation28,000 28,000 28,000 28,000 28,000 28,000 28,000 28,000 HHS13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 General Fund - FAM- 160,000 - - - - - - Planning & Development Services Fund241,023 337,540 431,666 444,616 457,954 381,693 393,144 404,938 Subtotal Transfers to Other Funds2,009,210$ 2,029,764$ 2,008,650$ 2,081,459$ 2,156,989$ 2,145,344$ 2,223,930$ 2,305,476$ (0) (0) (0) 0 0 0 0 0 Capital Improvements Program16,822,594$ 14,265,635$ 13,080,140$ 18,216,360$ 10,975,020$ 11,197,380$ 10,894,500$ 10,894,500$ Encumbrances, Carryovers & Adjustments- 19,578,898 - - - - - - Total Uses of Funds40,534,911$ 55,680,218$ 34,258,251$ 40,235,647$ 33,097,967$ 33,659,598$ 33,795,157$ 34,245,723$ Ending Fund Balance Before Reserves18,644,307$ 2,591,567$ 2,979,896$ 2,322,765$ 3,108,659$ 3,978,919$ 5,382,960$ 7,052,245$ TRANSPORTATION 2018 FUND FINANCIAL
City of Boulder's 2018 BUDGET VOLUME I | Page 21320162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedTRANSPORTATION 2018 FUND FINANCIALCONTINUEDReservesSick/Vacation Accrual380,691$ 392,112$ 403,875$ 415,991$ 428,471$ 441,325$ 454,565$ 468,202$ Operating1,185,6161,091,7841,058,9061,100,9641,106,1471,123,1111,145,0331,167,561Pay Period 27266,241274,241282,241290,708299,429308,412317,665327,195FEMA De-obligation58,24265,24265,24265,24265,24265,24265,24265,242Total Reserves1,890,790$ 1,823,379$ 1,810,264$ 1,872,906$ 1,899,290$ 1,938,090$ 1,982,505$ 2,028,200$ Ending Fund Balance After Reserves16,753,517$ 768,188$ 1,169,632$ 449,859$ 1,209,370$ 2,040,828$ 3,400,455$ 5,024,045$
City of Boulder's 2018 BUDGET VOLUME I | Page 214TRANSPORTATION DEVELOPMENT 2018 FUND FINANCIAL20162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance4,788,699$5,098,968$1,866,291$545,096$ 591,108$ 637,250$ 682,319$ 494,508$ Sources of Funds2.32.3Transportation Excise Tax896,982$ 735,800$ 918,226$ 610,845$ 610,845$ 610,845$ 610,845$ 610,845$ Transportation Impact Fee- 120,782 121,640 122,502 123,177 123,854 91,659 174,201 Interest Income41,606 25,205 30,607 10,575 11,467 12,363 13,237 9,593 Reimbursements- 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Total Sources of Funds938,589$ 981,787$ 1,170,474$843,922$ 845,489$ 847,061$ 815,741$ 894,640$ 0 0 0 0 Uses of FundsOperating Expenditures28,993$ 179,461$ 179,702$ 136,613$ 137,712$ 140,008$ 141,209$ 141,209$ Cost Allocation3,666 3,948 4,066 4,188 4,314 4,444 4,577 4,714 Excise Tax Administration6,505 6,700 6,901 7,108 7,321 7,541 7,767 8,000 Capital Improvement Program589,155 1,355,000 2,301,000 650,000 650,000 650,000 850,000 650,000 Encumbrances, Carryovers & Adjustments- 2,669,355 - - - - - - Total Uses of Funds628,319$ 4,214,464$2,491,669$797,910$ 799,347$ 801,993$ 1,003,553$803,923$ Ending Fund Balance Before Reserves5,098,968$1,866,291$545,096$ 591,108$ 637,250$ 682,319$ 494,508$ 585,224$ ReservesDesignated25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ N. Boulder Undergrounding112,860 112,860 112,860 112,860 112,860 112,860 112,860 112,860 Pay Period 278,726 8,726 8,726 8,988 9,257 9,535 9,821 10,116 Total Reserves146,586$ 146,586$ 146,586$ 146,848$ 147,117$ 147,395$ 147,681$ 147,976$ Ending Fund Balance After Reserves4,952,382$1,719,705$398,510$ 444,260$ 490,133$ 534,924$ 346,826$ 437,248$
City of Boulder's 2018 BUDGET VOLUME I | Page 215UNIVERSITY HILL COMMERCIAL DISTRICT 2018 FUND FINANCIAL20162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance830,549$872,062$769,908$777,981$782,804$787,165$792,701$796,514$Sources of FundsProperty Tax35,108$34,132$40,958$42,187$43,453$44,757$46,100$47,483$Ownership Tax1,4321,6001,6001,6501,6501,6501,6501,65014th Street Lot-Meters82,05355,00075,00090,00090,00090,00090,00090,00014 Street - Permits2,8504,2004,2004,3684,3684,5434,5434,724Pleasant Lot-Meters24,77615,00022,00026,40026,40026,40026,40026,400Pleasant Lot-Permits42,04750,40050,40052,41652,41654,51354,51356,693Parking Products-Meterhoods/Tokens11,0977,5107,5007,5007,5007,5007,5007,500Interest and Miscellaneous5,5817,70112,62615,09315,18615,27115,37815,452Transfer in - On-Street Meters425,000425,000425,000440,000450,000475,000485,000485,000 Total Sources of Funds629,944$600,543$639,284$679,614$690,973$719,633$731,083$734,903$Uses of FundsParking Operations Personnel175,246$182,538$183,000$190,320$197,933$205,850$214,084$222,647$Parking Operations Non-Personnel155,451171,287146,913149,851152,848155,905159,024162,204Capital Major Maintenance/Improvements-10,00010,00010,00010,00010,00010,00010,000Capital Replacement Reserve9,0009,0009,0009,0009,0009,0009,0009,000Community Vitality/Admin Personnel145,152151,714151,367157,422163,719170,267177,078184,161Community Vitality/Admin Non Personnel24,93036,74869,40670,79472,21073,65475,12776,630Marketing/Economic Vitality9,93610,00010,00010,00010,00010,00010,00010,000Special Studies and Consultants6,71134,027-27,50020,00027,50020,000-TDM Program-675675-----Sick/Vacation Accrual-2,3232,3232,3462,3702,3932,4172,441Cost Allocation62,00547,50048,92549,90450,90251,92052,95854,017Encumbrances, Carryovers & Adjustments-49,207------2018 Budget Requests--1,925-----Total Uses of Funds588,431$705,019$633,534$677,138$688,982$716,490$729,688$731,101$Sick/Vacation Accrual Adjustment-$(2,323)$(2,323)$(2,346)$(2,370)$(2,393)$(2,417)$(2,441)$Ending Fund Balance Before Reserves872,062$769,908$777,981$782,804$787,165$792,701$796,514$802,757$ReservesOperating160,071$176,255$158,384$169,284$172,245$179,123$182,422$182,775$Pay Period 27 11,16414,38717,3872,7092,7562,8662,9192,924Sick/Vacation Accrual7,2509,57311,89614,24216,61219,00521,42323,864Total Reserves178,485$200,215$187,667$186,235$191,613$200,994$206,763$209,564$Ending Fund Balance After Reserves693,577$569,694$590,315$596,569$595,552$591,707$589,750$593,193$
City of Boulder's 2018 BUDGET VOLUME I | Page 21620162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance27,766,746$ 24,191,719$ 6,426,249$ 7,848,293$ 8,347,496$ 7,716,659$ 7,997,188$ 7,500,324$ Sources of FundsSewer Charges to General Customers18,141,473$ 19,320,746$ 20,266,497$ 21,258,542$ 22,299,147$ 23,390,690$ 24,535,665$ 25,736,685$ Projected Rate Increase- 966,037 1,013,325 1,062,927 1,114,957 1,169,535 1,226,783 1,286,834 Surcharge/Pretreatment Fees170,476 142,353 142,353 142,353 142,353 142,353 142,353 142,353 Plant Investment Fees834,176 750,000 750,000 750,000 750,000 750,000 750,000 750,000 Connection Charges8,921 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Special Assessments10,665 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Federal & State Grants395,334 964,596 - - - - - - Interest on Investments218,312 204,253 192,787 235,449 250,425 231,500 239,916 225,010 Rent and Other Miscellaneous Revenue48,692 1,000 1,000 1,000 1,000 1,000 1,000 1,000 Transfer from Other Funds53,625 - - - - - - - Bond Proceeds- - 13,681,920 - - - 40,239,634 - Total Sources of Funds19,881,674$ 22,383,986$ 36,082,882$ 23,485,270$ 24,592,882$ 25,720,078$ 67,170,351$ 28,176,882$ Uses of FundsOperatingAdministration699,105$ 783,733$ 896,569$ 923,466$ 951,170$ 979,705$ 1,009,096$ 1,039,369$ Planning and Project Management249,217 401,091 394,740 406,582 418,779 431,343 444,283 457,611 Wastewater Quality & Environmental Svcs1,231,453 1,478,360 1,283,939 1,322,457 1,362,131 1,402,995 1,445,085 1,488,437 System Maintenance1,785,679 1,672,825 1,881,206 1,937,642 1,995,771 2,055,644 2,117,314 2,180,833 Wastewater Treatment4,827,022 5,095,324 4,994,286 5,144,115 5,298,438 5,457,391 5,621,113 5,789,746 Sick/Vacation Accrual- 75,000 75,000 75,000 75,000 75,000 75,000 75,000 Sub-Total Operating8,792,475$ 9,506,333$ 9,525,740$ 9,809,262$ 10,101,290$ 10,402,078$ 10,711,891$ 11,030,997$ Debt2012 Refunding of the WWTP 2005 Revenue Bond 3,198,791$ 3,177,125$ 3,162,250$ 3,154,750$ 3,142,250$ 3,124,750$ 3,127,250$ 3,128,500$ WWTP UV, Digester, Headworks Imp 2010 Revenue Bond673,863 670,938 673,838 675,188 671,088 671,688 671,838 671,538 WWTP Nutrient Compliance Bond 2020- - - - - - 3,799,015 3,799,015 Sanitary Sewer Rehabilitation Bond 2015678,631 675,065 677,731 679,531 676,131 677,631 678,931 680,581 Sanitary Sewer Interceptor Bond 2018- - 1,138,781 1,138,781 1,138,781 1,138,781 1,138,781 1,138,781 Sub-Total Debt4,551,285$ 4,523,128$ 5,652,600$ 5,648,250$ 5,628,250$ 5,612,850$ 9,415,816$ 9,418,416$ TransfersCost Allocation899,018$ 923,144$ 950,838$ 1,045,922$ 1,150,514$ 1,265,565$ 1,392,122$ 1,531,334$ Planning & Development Services226,195 265,746 305,838 315,013 324,463 334,197 344,223 354,550 Transportation - Admin Support - 16,300 16,300 16,789 17,293 17,811 18,346 18,896 FAM - Municipal Services Center Improve.- 40,000 - - - - - - Sub-Total Transfers1,125,213$ 1,245,190$ 1,272,976$ 1,377,724$ 1,492,270$ 1,617,573$ 1,754,691$ 1,904,780$ WASTEWATER UTILITY 2018 FUND FINANCIAL
City of Boulder's 2018 BUDGET VOLUME I | Page 21720162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedWASTEWATER UTILITY 2018 FUND FINANCIALCONTINUEDCapital Improvement Program3,153,284$ 21,408,147$ 4,602,603$ 6,225,831$ 8,076,910$ 7,882,047$ 5,620,184$ 7,466,476$ Sanitary Sewer Rehabilitation Bond 20155,833,044 980,439 - - - 39,989,634 - Projected Bond-Sanitary Sewer Rehab- 1,963,994 13,556,920 - - - - - Bond Issuance Costs1,400 - 125,000 - - - 250,000 - Encumbrances, Carryovers & Adjustments- 597,225 - - - - - - Total Uses of Funds23,456,701$ 40,224,455$ 34,735,839$ 23,061,067$ 25,298,719$ 25,514,549$ 67,742,215$ 29,820,669$ Sick/Vacation Accrual Adjustment-$ 75,000$ 75,000$ 75,000$ 75,000$ 75,000$ 75,000$ 75,000$ Ending Fund Balance Before Reserves24,191,719$ 6,426,249$ 7,848,293$ 8,347,496$ 7,716,659$ 7,997,188$ 7,500,324$ 5,931,537$ ReservesBond 670,139$ 670,139$ 670,139$ 670,139$ 670,139$ 670,139$ 670,139$ 670,139$ FEMA De-obligation36,445 36,445 36,445 36,445 36,445 36,445 36,445 36,445 Sick/Vacation Accrual278,889 287,256 295,873 304,750 313,892 323,309 333,008 342,998 Pay Period 27223,524 233,524 243,524 253,524 263,524 273,524 283,524 293,524 Operating2,606,576 2,687,881 2,699,679 2,796,746 2,898,390 3,004,913 3,116,645 3,233,944 Capital500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 Total Reserves4,315,573$ 4,415,244$ 4,445,660$ 4,561,604$ 4,682,390$ 4,808,330$ 4,939,761$ 5,077,051$ Ending Fund Balance After Reserves19,876,146$ 2,011,005$ 3,402,632$ 3,785,892$ 3,034,269$ 3,188,858$ 2,560,562$ 854,487$ 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 2018 BUDGET VOLUME I | Page 21820162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning of Year Fund Balance38,113,847$ 69,700,453$ 30,543,097$ 33,551,596$ 31,258,559$ 30,472,674$ 29,553,056$ 30,592,538$ Sources of FundsOperatingSale of Water to General Customers25,487,618$ 25,461,486$ 27,553,185$ 29,816,740$ 31,967,503$ 34,273,423$ 36,745,692$ 38,659,926$ Projected Rate Increase - 2,036,919 2,204,256 2,087,172 2,237,725 2,399,140 1,837,285 1,546,397 Bulk/Irrigation Water Sales373,155 143,050 143,050 143,050 143,050 143,050 143,050 143,050 Hydroelectric Revenue2,034,554 1,711,739 1,847,009 1,847,009 1,847,009 1,847,009 1,847,009 1,847,009 Miscellaneous Operating Revenues 41,718 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Plant Investment Fees3,713,168 2,500,000 2,400,000 2,400,000 2,000,000 2,000,000 2,000,000 2,000,000 Connection Charges211,167 130,000 130,000 130,000 130,000 130,000 130,000 130,000 Special Assessments113,714 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Federal, State, County Grants643,900 - - - - - - - Interest on Investments479,624 292,434 381,789 419,395 468,878 457,090 443,296 458,888 Rent, Assessments and Other Misc Revenues121,939 20,500 20,500 20,500 20,500 20,500 20,500 20,500 Transfer from General Fund - Fire Training Center200,035 92,785 92,785 92,785 92,785 92,785 92,785 92,785 Projected Bond Proceeds35,301,575 - 38,176,562 - 8,605,509 - - - Total Sources of Funds68,722,166$ 32,418,912$ 72,979,135$ 36,986,650$ 47,542,960$ 41,392,997$ 43,289,616$ 44,928,555$ Uses of FundsOperatingAdministration1,154,286$ 1,266,102$ 1,431,409$ 1,474,351$ 1,518,581$ 1,564,139$ 1,611,063$ 1,659,395$ Planning and Project Management472,232 627,430 655,669 675,339 695,599 716,467 737,961 760,100 Water Resources and Hydroelectric Operations2,658,430 2,897,848 3,039,373 3,130,554 3,224,471 3,321,205 3,420,841 3,523,467 Water Treatment4,789,690 4,775,882 4,897,926 5,044,864 5,196,210 5,352,096 5,512,659 5,678,039 Water Quality and Environmental Svcs1,334,045 1,330,384 1,372,649 1,413,828 1,456,243 1,499,930 1,544,928 1,591,276 System Maintenance3,602,825 3,192,093 3,099,407 3,192,389 3,288,160 3,386,805 3,488,409 3,593,062 Windy Gap Payment2,495,782 2,314,181 251,200 258,736 266,498 274,493 282,728 291,210 Sick and Vacation Accrual- 100,000 100,000 100,000 100,000 100,000 100,000 100,000 TOTAL OPERATING USES OF FUNDS16,507,290$ 16,503,920$ 14,847,632$ 15,290,061$ 15,745,763$ 16,215,136$ 16,698,590$ 17,196,548$ DebtBRWTP 1996 Revenue Bond: 2006 Refunding 858,531$ -$ -$ -$ -$ -$ -$ -$ Refunding of the 1999 and 2000 Revenue Bonds2,517,388 2,524,233 2,524,650 1,375,102 - - - - Lakewood 2001 Rev Bond: Refunded in 20122,065,950 2,065,333 2,072,083 2,080,817 2,081,367 2,088,883 - - Projected Bond-Betasso WTP Improvements1,157,982 2,259,081 2,260,181 2,255,681 2,260,681 2,259,981 2,258,681 2,256,781 Projected Bond-NCWCD Conveyance Line- - 3,593,523 3,593,523 3,593,523 3,593,523 3,593,523 3,593,523 Projected Bond - Barker Dam- - - - 793,773 793,773 793,773 793,773 TOTAL DEBT SERVICE 6,599,851$ 6,848,647$ 10,450,437$ 9,305,123$ 8,729,345$ 8,736,161$ 6,645,978$ 6,644,078$ Transfers Cost Allocation1,189,353$ 1,517,513$ 1,563,038$ 1,719,342$ 1,891,276$ 2,080,404$ 2,288,444$ 2,402,866$ Planning & Development Services284,446 267,989 308,419 317,672 327,202 337,018 347,128 357,542 Transportation - Admin Support - 16,300 16,300 16,789 17,293 17,811 18,346 18,896 FAM - Municipal Services Center Improvements- 80,000 - - - - - - TOTAL TRANSFERS OUT1,473,799$ 1,881,802$ 1,887,757$ 2,053,802$ 2,235,770$ 2,435,233$ 2,653,918$ 2,779,304$ WATER UTILITY 2018 FUND FINANCIAL
City of Boulder's 2018 BUDGET VOLUME I | Page 21920162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedWATER UTILITY 2018 FUND FINANCIALCONTINUEDCapital7,205,263$ 15,139,128$ 4,708,248$ 12,730,701$ 13,112,458$ 15,026,085$ 16,351,648$ 13,362,816$ Projected Bond - Betasso WTP IMP5,161,831 30,866,098 - - - - - - Projected Bond - NCWCD Conveyance & Distributions Mains- - 37,826,562 - - - - - Projected Bond - Barker Dam/Boulder Reservoir Water Treatment Plant- - - - 8,355,509 - - - Projected Bond - Issuance Costs287,526 - 350,000 - 250,000 - - - Encumbrances, Carryovers & Adjustments- 436,673 - - - - - - Total Uses of Funds37,235,561$ 71,676,268$ 70,070,636$ 39,379,688$ 48,428,844$ 42,412,614$ 42,350,134$ 39,982,746$ Sick/Vacation Accrual Adjustment100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ Ending Fund Balance Before Reserves69,700,453$ 30,543,097$ 33,551,596$ 31,258,559$ 31,258,559$ 29,553,056$ 30,592,538$ 35,638,348$ ReservesBond3,034,796$ 2,181,429$ 2,181,429$ 2,181,429$ 1,600,100$ 1,600,100$ 1,600,100$ 1,600,100$ Lakewood Pipeline Remediation15,837,309 16,332,421 17,211,434 18,112,676 19,036,709 19,984,110 20,489,477 21,112,684 FEMA De-obligation87,951 87,951 87,951 87,951 87,951 87,951 87,951 87,951 Sick/Vacation Accrual567,425 584,448 601,981 620,041 638,642 657,801 677,535 697,861 Pay Period 27270,411 295,411 320,411 345,411 370,411 395,411 420,411 445,411 Operating4,495,272 4,596,431 4,183,847 4,335,966 4,495,383 4,662,592 4,838,127 4,993,963 Capital2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 Total Reserves26,293,164$ 26,078,091$ 26,587,054$ 27,683,474$ 28,229,197$ 29,387,965$ 30,113,601$ 30,937,970$ Ending Fund Balance After Reserves43,407,289$ 4,465,006$ 6,964,542$ 3,575,085$ $ 2,243,477 165,091$ 478,937$ 4,700,378$ 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 2018 BUDGET VOLUME I | Page 22020162017201820192020202120222023ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance2,737,538$2,390,278$1,707,788$1,420,720$1,451,850$1,936,517$2,528,273$3,234,760$Sources of Funds0.1037103970.01582180.2009811350.150.050.050.050.05Charges to Departments 1,772,433$1,800,476$2,162,338$2,486,688$2,611,023$2,741,574$2,878,653$3,022,585$Interest Earnings29,65321,95322,17322,39522,61922,84523,07323,304General Fund Transfer: Risk Prevention-50,000------Insurance Proceeds47,16819,58519,78119,97920,17820,38020,58420,790Other Revenues26,172-------Total Sources of Funds $ 1,875,426 $ 1,892,014 2,204,291$2,529,062$2,653,820$2,784,799$2,922,310$3,066,679$1,875,426Uses of FundsInsurance Premiums & Consultations173,384$296,914$308,791$321,142$333,988$347,347$361,241$375,691$3rd Party Claims Administration1,675,8381,919,9921,865,7411,850,0001,500,0001,500,0001,500,0001,500,000Program Administration 188,346263,139271,033279,164287,539296,165305,050314,202Cost Allocation28,50044,46045,79447,62647,62649,53149,53151,512Repayment to General Fund156,618-------Risk Prevention Programs-50,000------ Total Uses of Funds $ 2,222,685 $ 2,574,505 2,491,359$2,497,932$2,169,153$2,193,043$2,215,822$2,241,405$ Ending Fund Balance Before Reserves $ 2,390,278 $ 1,707,788 1,420,720$1,451,850$1,936,517$2,528,273$3,234,760$4,060,034$776,313Reserves0.43953278-0.5216503890.021001219-0.0268118770.020.020.020.02Year-end Estimated Liabilities2,314,000$1,106,901$1,130,147$1,099,846$1,442,020$1,857,518$1,764,642$1,676,410$City Reserve Policy (@ 80% risk margin)60,000199,242203,427197,972259,564334,353317,635301,754Pay Period 2710,98111,98112,98113,98114,98115,98116,98117,981Total Reserves $ 2,384,981 1,318,124$1,346,555$1,311,799$1,716,565$2,207,852$2,099,258$1,996,144$Ending Fund Balance After Reserves $ 5,297 $ 389,664 74,166$140,051$219,952$320,421$1,135,502$2,063,890$WORKERS' COMPENSATION INSURANCE 2018 FUND FINANCIAL
City of Boulder's 2018 BUDGET VOLUME I | Page 221
8 | APPENDIX
Budget Terms
Fund Definitions
Governmental Funds
Proprietary Funds
Fiduciary Funds
Fees, Rates, & Charges
Community Vitality
Finance - Tax and License
Public Works - Development and Support Services
Public Works - Utilities
Financial & Management Policies
Reserve Policies
Debt Service
Budget Appropriation Ordinance
City of Boulder's 2018 BUDGET VOLUME I | Page 222
BUDGET TERMS
• ACCRUAL BASIS - The basis of accounting under which revenues and expenses are recognized when they
occur, rather than when collected or paid.
• AD VALOREM TAX - Tax based on the Assessed Valuation of property.
• 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 assessed valuation for residential property was 7.2% of its actual 2018 value, and
other property was assessed at 29%.
• 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 - 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, with the exception of computing equipment and copy machines which have a limit
of $1,000.
• DEBT SERVICE - Payment of principal and interest related to long-term debt.
• DEPARTMENT - An organizational unit of the city which provides one or more services.
• DEPRECIATION - Expiration in the service life of fixed assets, attributable to wear and tear, deterioration,
action of the physical elements, inadequacy and obsolescence.
• DESIGNATED FUND BALANCE - That portion of the fund balance that has been set aside for a specific
purpose by the City Council.
• DIVISION - A group of related tasks to provide a specific benefit to either the general public or the city
organization. A division is a sub-organizational unit of the department.
City of Boulder's 2018 BUDGET VOLUME I | Page 223
BUDGET TERMS
• 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 hours in an employee’s contract based on a 40-
hour work week.
• FUND BALANCE - The balance remaining in a fund after costs have been subtracted from revenues.
• GENERAL IMPROVEMENT DISTRICT (GID) - a type of special district, specifically created by municipalities,
used to finance public infrastructure or provide public services.
• 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.
• MODIFIED ACCRUAL BASIS - Revenues are recorded as the amount becomes measurable and available.
Expenditures are recorded when the liability is incurred.
City of Boulder's 2018 BUDGET VOLUME I | Page 224
BUDGET TERMS
• 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.
City of Boulder's 2018 BUDGET VOLUME I | Page 225
FUND DEFINITIONS
Governmental Funds
GENERAL FUND: The General Fund is established to account for the revenues and expenditures necessary to carry
out basic governmental activities of the city such as public safety, human services, legal services, administrative
services, and others which are not required to be accounted for in another fund.
SPECIAL REVENUE FUNDS: Special Revenue Funds are established to account for the proceeds of specific revenue
sources (other than special assessments, pension trusts, proprietary fund operations and revenues received for major
capital projects) that are legally restricted for 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 fof inancial 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.
• Boulder Municipal Property Authority Fund financing is provided by base rentals from the General Fund,
Lottery Fund, Open Space Fund and the Permanent Park & Recreation Fund.
• 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-Sweetend Beverage Distribution 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.
• Airport Fund accounts for the operations of the city-owned municipal airport. Financing is provided by grants,
rents and leases.
City of Boulder's 2018 BUDGET VOLUME I | Page 226
FUND DEFINITIONS
• 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 accounts for earmarked property tax authorized by the voters in 2000 to fund bus transit
passes for participating neighborhoods.
• Boulder Junction Access (GID) TDM 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 Program (HOME) Fund accounts for funds granted by the HOME
program administered by the Department of Housing and Urban Development.
CAPITAL PROJECT FUNDS: The Capital Project Funds are established to account 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
• 2011 Capital Improvement Fund
• Community, Culture, & Safety Fund
DEBT SERVICE FUNDS: The Debt Service Funds are 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.
Proprietary Funds
ENTERPRISE FUNDS: Enterprise Funds are 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
City of Boulder's 2018 BUDGET VOLUME I | Page 227
FUND DEFINITIONS
INTERNAL SERVICE FUNDS: The Internal Service Funds are 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.
Fiduciary Funds
PENSION TRUST FUNDS: These fiduciary funds account 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.
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 228
City of Boulder's 2018 BUDGET VOLUME I | Page 229
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 should 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 four departments/divisions:
• Community Vitality
• Finance - Tax and License
• Public Works - Development Services
• Public Works - Utilities
The information in this section includes what the city charges in 2017, approved 2018 fees, and the percent change
in the fees, which are effective January 1, 2018 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 with the actual costs are known.
City of Boulder's 2018 BUDGET VOLUME I | Page 230
CHANGES TO FEES BY DEPARTMENT
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 Commericial District and
University Hill Commercial District long-term parking rates with the 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.
FEE PAID BY TYPICAL BUSINESS/INDIVIDUAL
2017
Approved
2018
Approved Units Percent
Change
B.R.C.
Section
Neighborhood Parking Permit Fee
Non zone resident pass 100.00$ 100.00$ per permit/
per quarter 0.0%4-20-49
Mall Permits/Fees
Building Extension Permits 16.60$ 17.00$ annual fee 2.4%4-20-11
Mobile Vending Carts 2,225.00 2,280.00 annual fee 2.5%4-20-11
Mall Kiosk Advertising 975.00 975.00 annual fee 0.0%4-20-11
Ambulatory Vendor Permit (May-Sept.)111.00 114.00 monthly fee 2.7%4-20-11
Ambulatory Vendor Permit (Oct.-Apr.)55.50 57.00 monthly fee 2.7%4-20-11
Electricity Event Fee 19.50 20.00 per day fee 2.6%4-20-11
Entertaining Vending Permit 15.50 16.00 per month 3.2%4-20-11
Personal Services Vending Permit (May-111.00 114.00 per month 2.7%4-20-11
Personal Services Vending Permit (Oct.-55.50 57.00 per month 2.7%4-20-11
Newsbox on mall 66.50 66.50 annual per 0.0%4-20-11
2017
Approved
2018
Approved
Percent
Change
Community Vitality
Mobile Vending Carts 28,925$ $ 29,640 2.5%
Mall Kiosk Advertising 4,875 4,875 0.0%
Ambulatory/Personal Service Permit 4,112 4,112 0.0%
Electricity Event Fee 513 513 0.0%
Entertaining Vending Permit 103 103 -0.3%
Newsbox On Mall 1,344 1,344 0.0%
Newsbox Off Mall 1,344 1,344 0.0%
Downtown garage long term parking permit 3,527,640 3,699,720 4.9%
Downtown lot long term parking permit 242,880 253,000 4.2%
University Hill long term parking permit 54,600 54,600 0.0%
Total 3,866,336$ 4,049,251$ 4.73%
DEPARTMENT REVENUE IMPACT
City of Boulder's 2018 BUDGET VOLUME I | Page 231
CHANGES TO FEES BY DEPARTMENT
Finance – Tax and License Division
Fees: The finance department charges a fee for the following five licenses: Auctioneer Licenses; Circus, Carnival
and Menagerie Licenses; Itinerant Merchant Licenses; Secondhand Dealer and Pawnbroker Licenses; and Mobile
Food Vehicle Sales Licenses. In 2018, all license fees are set to increase by the amount of the CPI, rounded up to the
nearest whole dollar. The city has taken on the state’s portion of review for local only permit processing, adding the
necessary fee and the work required to provide better background check results to the Police Department. As a result,
for three of these licenses (Auctioneer, Itinerant Merchant, and Secondhand Dealer/Pawnbroker), the city charges
an additional $7 fee for each employee of the applicant business subject to an on-line background check through
the Colorado Bureau of Investigation (CBI), the results of which are provided to the Police Department for their
review and assessment of criminal operation concerns. In addition, the city coordinates Medical and Recreational
Marijuana Business licensing with the City Attorney’s Office, collecting and reviewing citywide expenditures, to allow
for determination of reasoned and concrete rationale before suggesting any changes to those license fees.
2017
Approved
2018
Approved Units Percent
Change
B.R.C.
Section
Auctioneer License Fee
Annual fee with license issued each event 83$ 85$ per year 2%4-20-3
Total including background checks 1 97 99 per year 2%4-20-3
Circus, Carnival, & Menagerie License Fee
Cost per event day 435$ 446$ per day 3%4-20-5
Itinerant Merchant License Fee
Annual license fee 57$ 58$ per year 2%4-20-10
Total including background checks 2 99 100 per year 1%4-20-10
Second Hand Dealer & Pawnbroker
License Fee
2nd Hand Calendar/Renewal 116$ 119$ per year 3%4-20-17
Total including background checks 1 130 133 per year 2%4-20-17
Pawn Calendar/Renewal 2,181 2,235 per year 2%4-20-17
Total including background checks 1 2,195 2,195 per year 0%4-20-17
Mobile Food Vehicle License fees
MFV License fee 242$ 248$ per year 2%4-20-66
MFV Renewal fee 242 248 per year 2%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 $7 each for a typical license.
FEE PAID BY TYPICAL APPLICANTS
2017
Approved
2018
Approved
Percent
Change
Finance - Tax and License
Auctioneer License Fees 193$ 198$ 2.5%
Circus, Carnival, & Menagerie License Fee 2,613 2,679 2.5%
Itinerant Merchant License Fee 1,496 1,534 2.5%
Second Hand Dealer & Pawnbroker License Fee 4,067 4,168 2.5%
Mobile Food Vehicle License/Renewal Fees 3,363 3,447 2.5%
Total 11,733$ 12,026$ 2.50%
DEPARTMENT REVENUE IMPACT
City of Boulder's 2018 BUDGET VOLUME I | Page 232
CHANGES TO FEES BY DEPARTMENT
License Application Trends: Mobile Food Vehicle licenses increased over 50% between 2016 and 2017, 42 licenses
to 66 licenses. Sales and Use Tax city business license applications also increased in 2017 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 2017 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.
In addition to the 83 Marijuana Business Licenses now in place, Marijuana Business License applications have
increased this year, with new licenses, license transfers, and virtual separation co-location applications now being
received, and 20 applications also being processed for annexed business locations.
Public Works – Development Services
Fee Update: 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.
Key changes for 2018 include the following:
• Reallocation of the DETs to fund transportation, eliminating the Housing and Park Land Excise Taxes and,
increasing the Transportation Excise Tax for a net neutral change; and
• Increasing Impact Fees.
• Additional changes include inflationary adjustments made as part of the annual evaluation and update of excise
taxes and impact fees. The inflation factors used include the Engineering News Record cost index for all impact
fees and the CPI for excise taxes.
SmartRegs and Rental Housing Licensing Fees: The SmartRegs program, implemented in 2010, established
baseline energy efficiency requirements for dwellings offered to the public for rent: all rental properties in Boulder are
required to obtain and pass a SmartRegs inspection to demonstrate compliance with the minimum energy efficiency
requirements by December 31, 2018. As of July 2017, there were approximately 3,250 properties with rental housing
licenses expiring in 2018 that have not passed the SmartRegs inspection.
City costs to administer the SmartRegs program include contracted services and associated employees. When the
SmartRegs Ordinance was adopted, the initial plan was to fund the program through the city’s Climate Action Plan
(CAP) tax for the first three years. After that time, the city anticipated costs would be recovered through a fee; however,
the CAP tax has funded 100 percent of the program for three years longer than anticipated. Since the tenants and
landlords benefit from the SmartRegs program in a manner similar to the Rental Housing Licensing program, it was
determined they should pay a portion of the costs, consistent with the cost recovery model for the Rental Licensing
Fee in which 60 percent of program costs are covered by a fee while the remaining 40 percent are covered using the
CAP tax. As such, a $50 SmartRegs Services fee was assessed in 2017 to all rental licenses for properties not in
compliance with the SmartRegs ordinance as of April 1, 2017. This fee was intended to cover the 60 percent of the
costs of administering the SmartRegs program in that year.
City of Boulder's 2018 BUDGET VOLUME I | Page 233
CHANGES TO FEES BY DEPARTMENT
Based on projected 2018 costs, Planning and Development Services staff recommend adjusting the existing fee
from $50 to $100 to property owners who will be using the SmartRegs services in 2018. The fee would apply to
any rental license that has not passed a SmartRegs inspection by December 31, 2017. The fee will be due at the
time of license issuance and is in addition to the $50 SmartRegs Services Fee assessed in 2017. Public outreach
regarding this increase to the SmartRegs Services Fee was conducted in August and September 2017 and included
an informational webpage with a comment form; a press release; personal outreach to stakeholders; and two open
houses. Direct mail communication was sent to affected property owners in late 2016 and early 2017, and throughout
2017 with license renewal notices.
2017
Approved
2018
Approved Units Percent
Change
B.R.C.
Section
Single Family Residential (3,000 sq. ft)
Capital Facility Impact Fees 6,209$ 9,911$ per application 59.6%4-20-62
Transportation Excise Taxes 2,324 3,617 per application 55.6%3-8-3
Park Land Excise Taxes 1,195 - per application -100.0%3-8-3
Multifamily Residential (10 units)
Capital Facility Impact Fees 47,990$ 65,170$ per application 35.8%4-20-62
Transportation Excise Taxes 17,220 26,241 per application 52.4%3-8-3
Park Land Excise Taxes 8,306 - per application -100.0%3-8-3
Non-residential (7,500 sq. ft. retail)
Capital Facility Impact Fees 8,025$ 17,325$ per application 115.9%4-20-62
Affordable Housing Linkage Fee 53,250 62,025 per application 16.5%4-20-62
Transportation Excise Taxes 1 18,600 18,600 per application 0.0%3-8-3
Park Land Excise Taxes n/a n/a per application n/a 3-8-3
SmartRegs Services Fee (new or renewal)50$ 100$ per license 100.0%4-20-18
· 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 Non-Residential Transportation Excise Tax rate is at its maximum.
Notes: The above table demonstrates the impact that the inflationary and fee update changes would have on three types of
development scenarios:
FEE PAID BY TYPICAL PROJECT
2017
Approved
2018
Approved
Percent
Change
Public Works - Development and Support Services
Capital Facility Impact Fees 1,783,670$ 1,766,169$ -1.0%
Affordable Housing Linkage Fee 650,000 682,500 5.0%
Transportation Excise Taxes 735,800 918,226 24.8%
Transportation Impact Fee - 121,640 0.0%
Parkland Excise Taxes 226,352 - -100.0%
SmartRegs Services Fee 230,000 230,000 0.0%
Total 3,625,822$ 3,718,535$ 2.6%
DEPARTMENT REVENUE IMPACT
City of Boulder's 2018 BUDGET VOLUME I | Page 234
CHANGES TO FEES BY DEPARTMENT
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 and maintenance
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. The majority 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
in most years are a result of rate increases to fund additional infrastructure investment, keep pace with inflation, and
meet regulatory requirements. In addition to the rate increases, the 2018 estimated bill changes are also a result of
adjustments to the rate structures resulting from a comprehensive rate study. The study evaluated the rate structures
in order to promote equity and financial stability, as well as encouraging water conservation. While the overall rate-
related revenue is increasing 8 percent in the Water Fund, 5 percent in the Wastewater Fund, and 7 percent in the
Stormwater/Flood Fund, the change for individual customers will vary depending on the rate structure changes. For
example, a typical single-family residential customer will see an increase in their Wastewater bill due to an increase
in the fixed service charge. Commercial customers will see varied effects depending on adjustments to their water
budget. Further discussion of the rate study and rate structure bill impacts is in the City Council meeting packet from
May 2, 2017. 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 5,000 gallons, total annual
water consumption of 120,000 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.
• Inside City Commercial - Hotel with a 3” meter, 3,200,000 gallons of annual consumption, and 153,000 square
feet of impervious area.
2017
Approved
2018
Approved Units Percent
Change
B.R.C.
Section
Water Utility Bill
Residential Use 43$ 48$ per month 10%4-20-25
Commercial Use - Restaurant 122 132 per month 8%4-20-25
Commercial Use - Hotel 1,155 1,247 per month 8%4-20-25
Wastewater Utility Bill
Residential Use 33$ 40$ per month 20%4-20-28
Commercial Use - Restaurant 221 214 per month -3%4-20-28
Commercial Use - Hotel 1,718 1,699 per month -1%4-20-28
Stormwater/Flood Management Utility Bill
Residential Use 15$ 16$ per month 4%4-20-45
Commercial Use - Restaurant 32 42 per month 31%4-20-45
Commercial Use - Hotel 696 875 per month 26%4-20-45
UTILITY BILL FOR TYPICAL ACCOUNT
City of Boulder's 2018 BUDGET VOLUME I | Page 235
CHANGES TO FEES BY DEPARTMENT
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.
Plant investment fees (PIFs) are one-time charges related to development “buying in” to infrastructure capacity funded
by existing customers. Utilities PIFs are increasing by 1.4 percent, based on the five-year rolling average Engineering
News Record (ENR) Cost Index for Denver. The following table shows the 2018 change to each PIF after this inflation
factor is applied to the city’s 2017 PIF schedule.
2017
Approved
2018
Approved Units Percent
Change
B.R.C.
Section
Utility Specific Service Charges
Meter Installation - 3/4 inch meter 666$ 688$ per occurrence 3%4-20-23
Meter Installation - 2 inch meter 3,282 3,267 per occurrence 0%4-20-23
Water Tap Fee - 3/4 inch tap 270 277 per occurrence 3%4-20-23
Water Tap Fee - 2 inch tap 706 717 per occurrence 2%4-20-23
Wastewater Tap Fee - 4 inch tap 185 187 per occurrence 1%4-20-27
CHARGE FOR TYPICAL CUSTOMER
2017
Approved
2018
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)2.90$ 2.94$ per sq. ft.
irrigated area 1.4%4-20-26
Single Family Residential Indoor 12,432 12,606$ single unit
dwelling 1.4%4-20-26
Wastewater Plant Investment Fee (PIF)4,849$ 4,917$ single unit
dwelling 1.4%4-20-29
Stormwater / Flood Management Plant
Investment Fee (PIF)2.23$ 2.26$
per sq. ft.
impervious
area
1.3%4-20-46
PLANT INVESTMENT FEES
DEPARTMENT REVENUE IMPACT
2017
Approved
2018
Approved
Percent
Change
Public Works - Utilities
Water Utility Rates 27,390,404$ 29,649,440$ 8.2%
Wastewater Utility Rates 20,286,783 21,279,821 4.9%
Stormwater / Flood Management Utility Rates 10,796,993 11,575,888 7.2%
Water Utility Specific Service Charges 251,050 251,050 0.0%
Wastewater Utility Specific Service Charges 10,000 10,000 0.0%
Total 58,735,230$ 62,766,199$ 7%
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 236
City of Boulder's 2018 BUDGET VOLUME I | Page 237
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.
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.
City of Boulder's 2018 BUDGET VOLUME I | Page 238
FINANCIAL & MANAGEMENT POLICIES
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 5 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% 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;
• 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 3-5 years.
2.4 Property Tax
• Mill levies shall be certified compliant with the City Charter and TABOR restrictions (with the exception of voter
approved removal of TABOR limitations, commonly known as “de-Brucing”).
• The City Council shall make an annual appropriation, which shall amount to not less than the return of one-
third of a mill tax levied upon each dollar of assessed valuation of all taxable property in the City of Boulder.
2.5 Excise Taxes
• In November 1998, the electorate approved a ballot issue that increased the current excise tax rates by an
inflationary factor. The rate will be adjusted annually by an inflation factor until the maximum amount included
in the ballot issue is reached.
City of Boulder's 2018 BUDGET VOLUME I | Page 239
FINANCIAL & MANAGEMENT POLICIES
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.
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; 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).
City of Boulder's 2018 BUDGET VOLUME I | Page 240
FINANCIAL & MANAGEMENT POLICIES
• 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.
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 support
responsible stewardship of public funds, while enabling the city to attract, engage, empower and retain
exceedingly talented employees who are committed to serving the community.
Section 4: Capital Improvement Plan
4.1 Capital Improvement Plan (CIP) Submission
• In coordination, the Finance and Planning departments will submit annually to the City Manager, 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.
City of Boulder's 2018 BUDGET VOLUME I | Page 241
FINANCIAL & MANAGEMENT POLICIES
• 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.
Section 6: Debt Policy
6.1 Policy Statements
• The city shall not become indebted for any purpose or in any manner to which the total amount exceeds three
percent of the assessed valuation of the taxable property within the city (including existing debt).
• Debt shall be considered only for capital purchases/projects and the term of the debt shall not exceed the
useful life of the financed asset.
• The city will follow all continuing disclosure requirements for debt issuance.
• The term of any bond issues and the rate of interest shall be fixed by the ordinance submitting the question to
the registered electors of the city.
• When using the competitive bond sales method, bonds shall be sold to the responsible bidder with the lowest
true interest cost to the city.
• Municipal bonds, 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.
City of Boulder's 2018 BUDGET VOLUME I | Page 242
FINANCIAL & MANAGEMENT POLICIES
7.2 Declared Emergency
• In the case of a declared emergency within the city, applicable insurance coverage (subject to the related
deductibles) would be the first funding source utilized. Emergency reserves and reserve funds established for
other purposes may be utilized for needs related to emergency situations.
• The following reserve categories could be utilized if required (as prioritized based upon the importance of the
needs related to the emergency versus the negative impact of the steps necessary to replenish reserves in the
future):
General Fund (no legal restrictions):
• Emergency/stabilization reserve
• Computer replacement reserve
• Facility renovation and replacement reserve
• Workers compensation reserve (would have to "book" any unfunded liability)
• Property & casualty self-insurance reserve (would have to "book" any unfunded liability)
• Insurance stabilization reserve
Restricted funds (only for emergency purposes within the function of each fund):
• Emergency/stabilization reserves
• Various replacement reserves
Section 8: Cash Management and Investments
8.1 Investment
• It is the policy of the City of Boulder to invest public funds in a manner which will provide preservation of
capital, meet the daily liquidity needs of the city, diversify the city’s investments, conform to all cited local and
state statutes governing the investment of public funds, and generate market rates of return.
• Investments shall be made in accordance with the City Charter and city ordinances and resolutions concerning
social or environmental issues.
8.2 Diversification
• It is the policy of the city to diversify its investment portfolio. Investments shall be diversified to eliminate the
risk of loss resulting from over concentration of assets in a specific maturity, a specific issuer or a specific class
of securities. Diversification strategies shall be reviewed periodically by the Investment Committee.
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 2018 BUDGET VOLUME I | Page 243
RESERVE POLICIES
Reserve Purpose Current Reserve Policy 2018 Projected
Amount
Reserve
Policy Met?
$ 35,746,735
Emergency
Reserve
Reserve is to provide a cushion for revenue
shortfalls, emergencies, and for expenditure
opportunities.
Based upon GF expenditures less
grants: proposed goal is to have a
18% reserve.
$ 25,688,015 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
3,300,000 Yes
$ 6,758,720
$ 1,590,326
Operating
Reserve
This is an unappropriated reserve for
operating emergencies and/or revenue
shortfalls.
Establish 15% reserve of Fund's
operating budget (including
transfers) by 2018. (5% in 2015;
10% in 2016,2017; 15% in 2018).
$ 934,376 Yes
Compensated
Absences
Liability
Reserve
The fund was established for liabilities
associated with accumulated sick and
vacation time, bonuses, and/or other
employee benefits that result in liabilities
upon termination or retirement.
Reserve is to cover 100% of
accrued costs as determined by
Finance Department. 205,634 Yes
FEMA De-
Obligation
This reserve is established to cover
potential downward adjustments in FEMA
(flood) reimbursements received.
Reserve is set at 7% of FEMA
reimbursements. 33,766 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
120,861 Yes
$ 295,688
$ 5,207,690
Compensated
Absences
Liability
Reserve
The fund was established for liabilities
associated with accumulated sick and
vacation time, bonuses, and/or other
employee benefits that result in liabilities
upon termination or retirement.
Reserve is to cover 100% of
accrued costs as determined by
Finance Department. $ 11,765 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
27,568 Yes
$ 5,168,357
$ 1,938,379
Designated
Reserve
This is an unappropriated reserve for
operating and capital emergencies and
revenue shortfalls.
25% of Fund’s operating budget.
$ 113,635 Yes
Compensated
Absences
Liability
Reserve
The fund was established for liabilities
associated with accumulated sick and
vacation time, bonuses, and/or other
employee benefits that result in liabilities
upon termination or retirement.
Reserve is to cover 100% of
accrued costs as determined by
Finance Department. 15,832 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
8,808 Yes
$ 1,800,104
$ 226,836
Designated
Reserve
This is an unappropriated reserve for
operating emergencies and/or revenue
shortfalls.
10% of Fund’s operating budget.
$ 54,422 Yes
$ 172,414
Category
Liability
Emergency/
Stabilization
RESERVE POLICIES
Emergency/
Stabilization
Boulder Junction General Improvement District - Parking
Projected 2018 Year-end Fund Balance After Reserves
Affordable Housing
Liability
Projected 2018 Year-end Fund Balance After Reserves
Airport
Emergency/
Stabilization
Liability
Liability
General
Projected 2018 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
Projected 2018 Year-end Fund Balance After Reserves
.25 Cent Sales Tax
Projected 2018 Year-End Fund Balance Before Reserves
Liability
Projected 2018 Year-End Fund Balance Before Reserves
Projected 2018 Year-End Fund Balance Before Reserves
Liability
Liability
Projected 2018 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Projected 2018 Year-end Fund Balance After Reserves
Projected 2018 Year-End Fund Balance Before Reserves
City of Boulder's 2018 BUDGET VOLUME I | Page 244
RESERVE POLICIES
Reserve Purpose Current Reserve Policy 2018 Projected
Amount
Reserve
Policy Met?Category
$ 405,866
Designated
Reserve
An unappropriated reserve for operating
emergencies and/or revenue shortfalls.
10% of Fund’s operating budget. $ 43,026 Yes
$ 362,840
$ 1,455,870
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
$ 3,000 Yes
$ 1,452,870
$ 9,099,723
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
$ 8,599,723
$ 167,152
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
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
27,131 Yes
$ 90,021
$ 39,889
Compensated
Absences
Liability
Reserve
The fund was established for liabilities
associated with accumulated sick and
vacation time, bonuses, and/or other
employee benefits that result in liabilities
upon termination or retirement.
Reserve is to cover 100% of
accrued costs as determined by
Finance Department. $ 20,388 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
19,501 Yes
$ -
$ 8,396,359
Replacement
Reserve
Reserve was created to level out spending
for micro-computer related hardware and
software.
Goal is that the fund will cover the
replacement of existing computer
systems and keep software
maintenance up to date.
$ 2,780,654 Yes
$ 5,615,705
$ 7,192,909
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.
$ 627,750 Yes
Compensated
Absences
Liability
Reserve
The fund was established for liabilities
associated with accumulated sick and
vacation time, bonuses, and/or other
employee benefits that result in liabilities
upon termination or retirement.
Reserve is to cover 100% of
accrued costs as determined by
Finance Department. 118,964 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
79,327 Yes
$ 6,366,868
Downtown Commercial District
Liability
Projected 2018 Year-end Fund Balance After Reserves
Projected 2018 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
Community Housing Assistance Program
Projected 2018 Year-end Fund Balance After Reserves
Liability
Projected 2018 Year-End Fund Balance Before Reserves
Liability
Projected 2018 Year-End Fund Balance Before Reserves
Projected 2018 Year-end Fund Balance After Reserves
Boulder Junction Improvement
Projected 2018 Year-end Fund Balance After Reserves
Replacement
Emergency/
Stabilization
Boulder Junction General Improvement District - TDM
Projected 2018 Year-End Fund Balance Before Reserves
Liability
Projected 2018 Year-end Fund Balance After Reserves
Climate Action Plan
Capital Development
Liability
Projected 2018 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
Projected 2018 Year-end Fund Balance After Reserves
Projected 2018 Year-End Fund Balance Before Reserves
Projected 2018 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Computer Replacement
Projected 2018 Year-End Fund Balance Before Reserves
Liability
City of Boulder's 2018 BUDGET VOLUME I | Page 245
RESERVE POLICIES
Reserve Purpose Current Reserve Policy 2018 Projected
Amount
Reserve
Policy Met?Category
$ 6,839,588
Replacement
Reserve
Reserve was created to level out spending
for replacement of city’s equipment.
Includes contributions annually from
general & non-general funds.
It is the policy of the City of Boulder
that all equipment users shall fund
the replacement of equipment
through contributions to the
Equipment Replacement Fund
(ERF). Annual contributions by unit
shall be calculated by Facilities &
Asset Management (FAM) and
distributed to users during the
budget process.
$ 6,836,905 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
2,683 Yes
$ -
$ 8,347,021
Replacement
Reserve
Fund was created to protect the city
investment in facilities.
To protect city investment in
buildings, funds shall be budgeted
annually for major maintenance and
renovation and replacement of such
buildings. To extend the life of
these assets, the goal over a 20
year period shall be to increase the
funds budgeted annually for
maintenance of buildings to
approximately 2% of the current
replacement value.
$ 8,338,609 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
8,412 Yes
$ -
$ 18,777,422
Operating
Reserve
This is an unappropriated reserve for
operating emergencies.
5% of Fund's operating budget. $ 175,213 Yes
Replacement Replacement
Reserve
Reserve was created to level out spending
for replacement of city’s equipment.
Includes contributions annually from
general & non-general funds.
It is the policy of the City of Boulder
that all vehicle users shall fund the
replacement of vehicles through
contributions to the Fleet Fund.
Annual contributions by vehicle
shall be calculated by Facilities &
Asset Management (FAM) and
distributed to users during the
budget process.
18,494,215 Yes
Compensated
Absences
Liability
Reserve
The fund was established for liabilities
associated with accumulated sick and
vacation time, bonuses, and/or other
employee benefits that result in liabilities
upon termination or retirement.
Reserve is to cover 100% of
accrued costs as determined by
Finance Department. 54,508 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
53,486 Yes
$ -
Equipment Replacement
Liability
Emergency/
Stabilization
Liability
Liability
Projected 2018 Year-end Fund Balance After Reserves
Facility Renovation and Replacement
Projected 2018 Year-End Fund Balance Before Reserves
Projected 2018 Year-End Fund Balance Before Reserves
Replacement
Replacement
Projected 2018 Year-end Fund Balance After Reserves
Fleet Operations
Projected 2018 Year-End Fund Balance Before Reserves
Liability
Projected 2018 Year-end Fund Balance After Reserves
City of Boulder's 2018 BUDGET VOLUME I | Page 246
RESERVE POLICIES
Reserve Purpose Current Reserve Policy 2018 Projected
Amount
Reserve
Policy Met?Category
$ 538,808
Emergency Reserve was established to cover
emergencies.
Current reserve policy designates
10% of annual Library revenues for
emergencies. $ 124,201 Yes
$ 414,607
$ 17,886,931
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 outstanding
General Obligation and BMPA debt
totals supported by sales tax
revenues.
$ 5,197,803 Yes
Compensated
Absences
Liability
Reserve
The fund was established for liabilities
associated with accumulated sick and
vacation time, bonuses, and/or other
employee benefits that result in liabilities
upon termination or retirement.
Reserve is to cover 100% of
accrued costs as determined by
Finance Department. 490,000 Yes
Property and
Casualty
Reserve
Reserve was established to cover retained
insurance exposure.
Reserve is to cover 100% of
retained loss not covered by the
city’s insurance policy.
400,000 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
531,119 Yes
FEMA De-
Obligation
This reserve is established to cover
potential downward adjustments in FEMA
(flood) reimbursements received.
Reserve is set at 7% of FEMA
reimbursements. 377,945 Yes
$ 10,890,064
$ 423,837
Compensated
Absences
Liability
Reserve
The fund was established for liabilities
associated with accumulated sick and
vacation time, bonuses, and/or other
employee benefits that result in liabilities
upon termination or retirement.
Reserve is to cover 100% of
accrued costs as determined by
Finance Department. $ 63,168 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
39,195 Yes
$ 321,474
$ 5,231,748
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. $ 840,255 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years. 347,893 Yes
Compensated
Absences
Liability
Reserve
The fund was established for liabilities
associated with accumulated sick and
vacation time, bonuses, and/or other
employee benefits that result in liabilities
upon termination or retirement.
Reserve is to cover 100% of
accrued costs as determined by
Finance Department. 579,556 Yes
State Historic
Tax Credit
The reserve was established to cover the
fund balance associated with the state
historic tax credit program.
Reserve is to cover 100% of the
state historic tax credit fund
balance.
13,540 Yes
$ 3,450,504
Liability
Liability
Liability
Emergency/
Stabilization
Projected 2018 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Liability
Liability
Projected 2018 Year-End Fund Balance Before Reserves
Library
Emergency/
Stabilization
Projected 2018 Year-End Fund Balance Before Reserves
Permanent Park & Recreation
Liability
Projected 2018 Year-end Fund Balance After Reserves
Liability
Emergency/
Stabilization
Projected 2018 Year-End Fund Balance Before Reserves
Planning & Development Services
Projected 2018 Year-end Fund Balance After Reserves
Projected 2018 Year-End Fund Balance Before Reserves
Projected 2018 Year-end Fund Balance After Reserves
Open Space
Liability
City of Boulder's 2018 BUDGET VOLUME I | Page 247
RESERVE POLICIES
Reserve Purpose Current Reserve Policy 2018 Projected
Amount
Reserve
Policy Met?Category
$ 4,207,902
Liability The Property & Casualty Reserve will be
self-insured. The fund was set up when
insurance costs were expected to increase
significantly.
Goal is to fully fund an actuarially
calculated liability as of the end of
the prior year at the 80%
confidence level.
$ 1,239,018 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
17,562 Yes
$ 2,951,322
$ 1,688,377
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.
$ 1,125,928 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
323,410 Yes
$ 239,039
$ 10,267,808
Bond Reserve These reserves are established in
accordance with bond covenant
requirements for revenue bonds.
Reserve amount defined
individually for each bond issuance,
equal to approximately one year’s
annual debt payment.
$ 1,987,568 Yes
Post-Flood
Property
Acquisition
Reserve is for post-flood property
acquisition in the event of a flood.
Reserve is increased by $150,000 a
year such that the fund will
accumulate and maintain a level of
$1,000,000.
1,050,000 Yes
FEMA De-
Obligation
This reserve is established to cover
potential downward adjustments in FEMA
(flood) reimbursements received.
Reserve is set at 7% of FEMA
reimbursements. 41,750 Yes
Compensated
Absences
Liability
Reserve
The fund was established for liabilities
associated with accumulated sick and
vacation time, bonuses, and/or other
employee benefits that result in liabilities
upon termination or retirement.
Reserve is to cover 100% of
accrued costs as determined by
Finance Department. 128,912 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
102,602 Yes
Operating
Reserve
This is an unappropriated reserve for
operating emergencies and/or revenue
shortfalls.
25% of Fund’s operating budget
(including transfers). 1,264,545 Yes
Capital Reserve This is an unappropriated reserve for capital
expenditures due to emergencies/revenue
shortfalls.
Minimum annual capital costs for
renewal and replacement of utility
infrastructure. 200,000 Yes
$ 5,492,431
$ 2,034,027
Operating
Reserve
Reserve was created to level out spending
for Telecommunications system
replacement and upgrades.
Goal is that this fund will fund the
city's phone service equipment
replacement and fiber network
needs.
$ 2,034,027 Yes
$ -
Emergency/
Stabilization
Recreation Activity
Projected 2018 Year-End Fund Balance Before Reserves
Projected 2018 Year-end Fund Balance After Reserves
Projected 2018 Year-end Fund Balance After Reserves
Telecommunications
Projected 2018 Year-End Fund Balance Before Reserves
Property & Casualty
Liability
Liability
Liability
Emergency/
Stabilization
Liability
Replacement
Emergency/
Stabilization
Emergency/
Stabilization
Stormwater/Flood Management Utility
Projected 2018 Year-End Fund Balance Before Reserves
Bond
Liability
Emergency/
Stabilization
Projected 2018 Year-End Fund Balance Before Reserves
Projected 2018 Year-end Fund Balance After Reserves
Projected 2018 Year-end Fund Balance After Reserves
City of Boulder's 2018 BUDGET VOLUME I | Page 248
RESERVE POLICIES
Reserve Purpose Current Reserve Policy 2018 Projected
Amount
Reserve
Policy Met?Category
$ 2,979,896
Operating
Reserve
This is an unappropriated reserve for
operating emergencies and/or revenue
shortfalls.
Reserve is set at 5% of operating
expenses. $ 1,058,906 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
282,241 Yes
FEMA De-
Obligation
This reserve is established to cover
potential downward adjustments in FEMA
(flood) reimbursements received.
Reserve is set at 7% of FEMA
reimbursements. 65,242 Yes
Compensated
Absences
Liability
Reserve
The fund was established for liabilities
associated with accumulated sick and
vacation time, bonuses, and/or other
employee benefits that result in liabilities
upon termination or retirement.
Reserve is to cover 100% of
accrued costs as determined by
Finance Department. 403,875 Yes
$ 1,169,632
$ 545,096
Designated
Reserve
An unappropriated reserve for operating
and capital emergencies and revenue
shortfalls.
Reserve is set at $25,000.
$ 25,000 Yes
North Boulder
Undergrounding
Reserve
Reserve established to be used for burying
overhead lines in accordance with the Xcel
franchise agreement.
Reserve is set at $112,860.
112,860 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
8,726 Yes
$ 398,510
$ 766,946
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.
$ 158,384 Yes
Compensated
Absences
Liability
Reserve
The fund was established for liabilities
associated with accumulated sick and
vacation time, bonuses, and/or other
employee benefits that result in liabilities
upon termination or retirement.
Reserve is to cover 100% of
accrued costs as determined by
Finance Department. 11,896 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
17,387 Yes
$ 579,279
Projected 2018 Year-End Fund Balance Before Reserves
Transportation Development
Emergency/
Stabilization
Projected 2018 Year-end Fund Balance After Reserves
Liability
Projected 2018 Year-end Fund Balance After Reserves
Projected 2018 Year-End Fund Balance Before Reserves
Liability
University Hill Commercial District
Liability
Transportation
Liability
Emergency/
Stabilization
Liability
Projected 2018 Year-end Fund Balance After Reserves
Liability
Emergency/
Stabilization
Projected 2018 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
City of Boulder's 2018 BUDGET VOLUME I | Page 249
RESERVE POLICIES
Reserve Purpose Current Reserve Policy 2018 Projected
Amount
Reserve
Policy Met?Category
$ 7,848,293
Bond Reserve These reserves are established in
accordance with bond covenant
requirements for revenue bonds.
Reserve amount defined
individually for each bond issuance,
equal to approximately one- year’s
annual debt payment.
$ 670,139 Yes
Compensated
Absences
Liability
Reserve
The fund was established for liabilities
associated with accumulated sick and
vacation time, bonuses, and/or other
employee benefits that result in liabilities
upon termination or retirement.
Reserve is to cover 100% of
accrued costs as determined by
Finance Department. 295,873 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
243,524 Yes
FEMA De-
Obligation
This reserve is established to cover
potential downward adjustments in FEMA
(flood) reimbursements received.
Reserve is set at 7% of FEMA
reimbursements. 36,445 Yes
Operating
Reserve
An unappropriated reserve for operating
emergencies and/or revenue shortfalls.
25% of Fund’s operating budget
(including transfers). 2,699,679 Yes
Capital Reserve An unappropriated reserve for capital
expenditures due to emergencies and/or
revenue shortfalls.
Minimum annual capital costs for
renewal and replacement of utility
infrastructure.
500,000 Yes
$ 3,402,633
$ 33,551,596
Bond Reserve These reserves are established in
accordance with bond covenant
requirements for revenue bonds.
Reserve amount defined
individually for each bond issuance,
equal to approximately one year’s
annual debt payment.
$ 2,181,429 Yes
Lakewood
Pipeline
Remediation
Reserve
This is an unappropriated reserve to be
used for inspections and improvements for
Lakewood Pipeline.
The 2006 Lakewood Pipeline
Settlement resulted in $15 million to
the city, which, along with interest,
is held in reserve until needed for
the pipeline.
17,211,343 Yes
Compensated
Absences
Liability
Reserve
The fund was established for liabilities
associated with accumulated sick and
vacation time, bonuses, and/or other
employee benefits that result in liabilities
upon termination or retirement.
Reserve is to cover 100% of
accrued costs as determined by
Finance Department. 601,981 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
320,411 Yes
FEMA De-
Obligation
This reserve is established to cover
potential downward adjustments in FEMA
(flood) reimbursements received.
Reserve is set at 7% of FEMA
reimbursements. 87,951 Yes
Operating
Reserve
This is an unappropriated reserve for
operating emergencies and/or revenue
shortfalls.
25% of Fund’s operating budget
(including transfers). 4,183,847 Yes
Capital Reserve This is an unappropriated reserve for capital
expenditures due to emergencies/revenue
shortfalls.
Minimum annual capital costs for
renewal and replacement of utility
infrastructure.
2,000,000 Yes
$ 6,964,634
$ 1,420,720
Liability The Workers Comp fund is self-insured.
The fund was developed to enhance the
management of program costs.
Goal is to fully fund an actuarially
calculated liability as of the end of
the prior year at the 80%
confidence level.
$ 1,333,574 Yes
Pay Period 27
Reserve
Reserve established to provide funding for
years in which there are 27 pay periods.
Reserve was established to fund
27th pay period which occurs every
11 years.
12,981 Yes
$ 74,165
Projected 2018 Year-end Fund Balance After Reserves
Liability
Projected 2018 Year-End Fund Balance Before Reserves
Liability
Emergency/
Stabilization
Emergency/
Stabilization
Workers Compensation
Bond
Special
Purpose
Projected 2018 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Emergency/
Stabilization
Projected 2018 Year-end Fund Balance After Reserves
Liability
Projected 2018 Year-End Fund Balance Before Reserves
Liability
Water Utility
Emergency/
Stabilization
Emergency/
Stabilization
Bond
Projected 2018 Year-End Fund Balance Before Reserves
Liability
Liability
Wastewater Utility
Note: Various funds have additional reserves not shown above. These reserves can be found in the Fund Financial section of the Budget Book.
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 250
City of Boulder's 2018 BUDGET VOLUME I | Page 251
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 ($ 1,000s) as of December 31, 2017.
The Combined Schedule of Long-Term Debt Payable and the current debt schedules by fund for 2017-2023 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.
Gov't Business Total
General Obligations Payable 56,786$ 5,732$ 62,518$
Pension Bonds Payable 6,675 - 6,675
Revenue Bonds payable - 105,671 105,671
Lease Purchase Revenue Notes Payable - 42,384 42,384
Capital Lease Purchase Agreements 7,610 - 7,610
Subtotal 71,071$ 153,787$ 224,858$
Compensated Absences 13,101$ 1,373$ 14,474$
Retiree Health Care Benefit (OPEB)1,948 291 2,239
Rebatable Arbitrage 2,186 - 2,186
Total 88,306$ 155,451$ 243,757$
SUMMARY OF OUTSTANDING DEBT
City of Boulder's 2018 BUDGET VOLUME I | Page 252
DEBT SERVICE
Interest Date Date Authorized Current
rates Issued Maturity and Issued Outstanding portion
Supported by sales tax revenues and other financing sources:
General Obligation Bonds:
Open Space Acquisition 4.00 - 5.50 6/20/06 8/15/19 20,115$ 3,810$ 1,865$
Premium on Bonds 10
Open Space Acquisition Refunding 3.50 - 4.00 6/26/07 8/15/18 12,345 1,715 1,715
Premium on Bonds 1
Open Space Acquisition Refunding 2.00 - 3.00 10/9/14 8/15/34 10,000 8,760 440
Premium on Bonds 92
Waste Reduction Bonds 2.00 - 4.00 12/15/09 12/01/29 6,000 3,980 270
Premium on Bonds 31
General Fund Cap. Imp. Projects Bonds 2.00 - 4.00 3/22/12 10/01/31 49,000 35,215 1,945
Premium on Bonds 3,172
Subtotal 97,460$ 56,786$ 6,235$
Taxable Pension Obligation Bonds 2.00 - 5.00 10/26/10 10/01/30 9,070$ 6,610$ 395$
Premium on Bonds 65
Subtotal 9,070$ 6,675$ 395$
Capital Lease Purchase Agreements
Bank of America Leasing & Capital, LLC 4.93 9/27/10 11/27/23 1,500$ 818$ 120$
Suntrust Equipment Finance & Leasing Corp.2.65 1/25/12 7/25/27 9,250 6,792 564
Subtotal 10,750$ 7,610$ 684$
Compensated Absences - estimated -$ 13,101$ -$
Retiree Health Care Benefit (OPEB) - estimated - 1,948 -
Claims Payable - estimated - 2,186 -
117,280$ 88,306$ 7,314$
Supported by utility revenues:
Water and Sewer Revenue Refunding Bonds 2.00 - 4.00 2/22/11 12/01/21 18,335$ 7,575$ 1,775$
Premium on Bonds 153
Water and Sewer Revenue Refunding Bonds 4.00 - 4.125 7/10/07 12/01/19 25,935 3,705 2,380
Water and Sewer 4.00 - 5.00 11/20/12 12/01/25 24,325 20,245 2,150
Premium on Bonds 2,892
Water and Sewer Revenue Bonds 2.00 - 3.00 10/12/10 12/01/30 9,980 7,090 455
Premium on Bonds 107
Water and Sewer Revenue Bonds 2015 2.00 - 3.25 8/1/2015 12/01/35 10,075 9,280 410
Premium on Bonds 151
Storm Water & Flood Mgmt Rev. Rfdg.2.00 - 3.00 6/08/10 12/01/18 3,165 370 370
Premium on Bonds 2
Storm Water & Flood Mgmt Rev. Rfdg.2.00 - 3.50 10/1/2015 12/01/34 22,845 20,700 950
Premium on Bonds 376
Water and Sewer Revenue Bonds 2.00-3.125 6/07/16 12/01/35 34,145 32,010 1,475
Premium on Bonds 1,015
Subtotal 148,805$ 105,671$ 9,965$
Compensated Absences -estimated -$ 1,183$ -$
Retiree Health Care Benefit (OPEB) - estimated - 231 -
148,805$ 107,085$ 9,965$ Total Supported by Utility Revenues
GOVERNMENTAL ACTIVITIES
COMBINED SCHEDULE OF LONG-TERM DEBT AS OF DECEMBER 31, 2017 (in $1,000s)
BUSINESS-TYPE ACTIVITIES
Total Governmental Activities
City of Boulder's 2018 BUDGET VOLUME I | Page 253
DEBT SERVICE
Interest Date Date Authorized Current
rates Issued Maturity and Issued Outstanding portion
COMBINED SCHEDULE OF LONG-TERM DEBT AS OF DECEMBER 31, 2017 (in $1,000s)
Supported by Parking Revenues:
Downtown Commercial District:
Parking Facilities 2.00 - 3.00 11/28/12 8/15/23 7,275$ 4,535$ 700$
Premium on Bonds 186
Parking Facilities 3.00 - 4.00 5/14/09 8/15/18 7,730 1,005 1,005
Premium on Bonds 6
Subtotal 15,005$ 5,732$ 1,705$
Compensated Absences - estimated -$ 190$ -$
Retiree Health Care Benefit (OPEB) - estimated - 60 -
15,005$ 5,982$ 1,705$
Supported by Base Rentals:
Boulder Municipal Property Authority:
Certificates of ParticipatioSeries 2015 3.00 - 3.25 11/1/2015 11/1/2024 41,000$ 38,215$ 1,485$
Premium on Bonds 476
Subtotal 41,000$ 38,691$ 1,485$
Open space acquisition:
Foothills Note 1997G 7.00 7/16/97 7/16/17 1,095$ 97$ -$
Gisle Note 2005A 4.75 2/18/05 2/18/17 1,180 125 -
Luchetta Note 2005C 5.00 8/05/05 8/05/20 720 188 60
Kolb, Edward H. Note 2008AR-1 5.00 4/22/08 4/22/18 404 47 50
Vigil Note 2008AR-2 5.00 4/22/08 4/22/18 404 47 50
E.R.T.L.Note 2013A 3.25 10/31/13 10/31/23 5,000 3,189 490
Subtotal 8,803$ 3,693$ 650$
49,803$ 42,384$ 2,135$
213,613$ 155,451$ 13,805$
Total Supported by Parking Revenues
Total Supported by Base Rentals
Total Business-Type Activities
BUSINESS-TYPE ACTIVITIES (CONT'D)
City of Boulder's 2018 BUDGET VOLUME I | Page 254
DEBT SERVICE
2017 2018 2019 2020 2021 2022 2023
Actual Approved Projected Projected Projected Projected Projected
Bonds
General Obligation Waste - Reduction Bonds, Series 2009 - Final payment occurs in 2029
Principal 265$ 270$ 280$ 290$ 300$ 310$ 320$
Interest 159 151 143 134 124 114 101
Subtotal 424$ 421$ 423$ 424$ 424$ 424$ 421$
Taxable Pension Obligation - Bonds Series 2010 - Final payment occurs in 2030
Principal 380$ 395$ 410$ 425$ 440$ 460$ 480$
Interest 305 292 278 262 245 227 209
Subtotal 685$ 687$ 688$ 687$ 685$ 687$ 689$
General Fund Bonds - Capital Improvement Projects - Bonds Series 2012 - Final payment occurs in 2031
Principal 2,530$ 1,945$ 2,000$ 2,080$ 2,165$ 2,250$ 2,340$
Interest 1,465 1,389 1,331 1,251 1,168 1,081 991
Subtotal 3,995$ 3,334$ 3,331$ 3,331$ 3,333$ 3,331$ 3,331$
Total 5,104$ 4,442$ 4,442$ 4,442$ 4,442$ 4,442$ 4,441$
Bonds
Principal 1,790$ 1,865$ 1,945$ -$ -$ -$ -$
Interest 229 157 80 ----
Subtotal 2,019$ 2,022$ 2,025$ -$ -$ -$ -$
Principal 1,640$ 1,715$ -$ -$ -$ -$ -$
Interest 134 69 -----
Subtotal 1,774$ 1,784$ -$ -$ -$ -$ -$
Principal 435$ 440$ 440$ 445$ 455$ 460$ 470$
Interest 234 225 216 207 198 189 179
Subtotal 669$ 665$ 656$ 652$ 653$ 649$ 649$
Total 4,462$ 4,471$ 2,681$ 652$ 653$ 649$ 649$
Bonds
Principal 1,445$ 1,475$ 1,500$ 1,535$ 1,565$ 1,595$ 1,625$
Interest 814 785 755 726 695 664 632
Subtotal 2,259$ 2,260$ 2,255$ 2,261$ 2,260$ 2,259$ 2,257$
Principal 1,700$ 1,775$ 1,855$ 1,930$ 2,015$ -$ -$
Interest 365 297 226 151 74 --
Subtotal 2,065$ 2,072$ 2,081$ 2,081$ 2,089$ -$ -$
Principal 2,285$ 2,380$ 1,325$ -$ -$ -$ -$
Interest 239 145 50 ----
Subtotal 2,524$ 2,525$ 1,375$ -$ -$ -$ -$
Total 6,848$ 6,857$ 5,711$ 4,342$ 4,349$ 2,259$ 2,257$
2017-2023 DEBT SERVICE (in $1,000s)
Fund/Debt Issues
General
Water Utility
Open Space
Open Space Acquisition Bonds Series 2006 - final payment occurs in 2019
Open Space Acquisition Refunding Bonds Series 2007 - final payment occurs in 2018
Open Space Acquisition Bonds Series 2014 - final payment occurs in 2034- issued October 9, 2014
Water and Sewer Revenue Bonds - Series 2016 - final payment occurs in 2035
Water and Sewer Revenue Refunding Bonds - Series 2011 - final payment occurs in 2021
Water and Sewer Revenue Ref. Bonds - Series 2007 - final payment occurs in 2019
City of Boulder's 2018 BUDGET VOLUME I | Page 255
DEBT SERVICE
2017 2018 2019 2020 2021 2022 2023
Actual Approved Projected Projected Projected Projected ProjectedFund/Debt Issues
Bonds
Principal 400$ 410$ 420$ 425$ 435$ 445$ 460$
Interest 275 267 259 250 241 233 221
Subtotal 675$ 677$ 679$ 675$ 676$ 678$ 681$
Principal 440$ 455$ 470$ 480$ 495$ 510$ 525$
Interest 231 218 204 190 175 161 147
Subtotal 671$ 673$ 674$ 670$ 670$ 671$ 672$
Principal 2,070$ 2,150$ 2,250$ 2,350$ 2,450$ 2,575$ 5,705$
Interest 1,107 1,003 895 782 665 541 424
Subtotal 3,177$ 3,153$ 3,145$ 3,132$ 3,115$ 3,116$ 6,129$
Total 4,523$ 4,503$ 4,498$ 4,477$ 4,461$ 4,465$ 7,482$
Bonds
Principal 925$ 950$ 980$ 1,010$ 1,040$ 1,070$ 1,100$
Interest 665 640 611 582 551 520 488
Subtotal 1,590$ 1,590$ 1,591$ 1,592$ 1,591$ 1,590$ 1,588$
Principal 365$ 370$ -$ -$ -$ -$ -$
Interest 21 11 -----
Subtotal 386$ 381$ -$ -$ -$ -$ -$
Total 1,976$ 1,971$ 1,591$ 1,592$ 1,591$ 1,590$ 1,588$
Bonds
Principal 960$ 1,005$ -$ -$ -$ -$ -$
Interest 61 40 -----
Subtotal 1,021$ 1,045$ -$ -$ -$ -$ -$
Principal 685$ 700$ 720$ 740$ 765$ 790$ 820$
Interest 132 129 115 93 71 48 25
Subtotal 817$ 829$ 835$ 833$ 836$ 838$ 845$
Total 1,838$ 1,874$ 835$ 833$ 836$ 838$ 845$
Wastewater Utility
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
CAGID Refunding Bonds Series 2012 - final payment occurs in 2023
Stormwater/Flood
Downtown Commercial District
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 2018 BUDGET VOLUME I | Page 256
DEBT SERVICE
2017 2018 2019 2020 2021 2022 2023
Actual Approved Projected Projected Projected Projected ProjectedFund/Debt Issues
Lease Purchase Revenue Notes
Foothills Business Park, LLC
Principal 97$ -$ -$ -$ -$ -$ -$
Interest 7 ------
104$ -$ -$ -$ -$ -$ -$
Gary L. & Donna K. Gisle, Trustees
Principal 125$ -$ -$ -$ -$ -$ -$
Interest 6 ------
131$ -$ -$ -$ -$ -$ -$
Luchetta Properties, Inc.
Principal 57$ 60$ 63$ 66$ -$ -$ -$
Interest 12 9 6 3 ---
69$ 69$ 69$ 69$ -$ -$ -$
Edward H. Kolb
Principal 47$ 50$ -$ -$ -$ -$ -$
Interest 5 2 -----
52$ 52$ -$ -$ -$ -$ -$
Edward H. Kolb
Principal 47$ 50$ -$ -$ -$ -$ -$
Interest 5 2 -----
52$ 52$ -$ -$ -$ -$ -$
E.R.T.L.
Principal 475$ 490$ 506$ 522$ 539$ 557$ 575$
Interest 119 104 88 71 54 37 19
594$ 594$ 594$ 593$ 593$ 594$ 594$
Certificates of Participation
Principal 1,445$ 1,485$ 1,530$ 1,575$ 1,625$ 1,670$ 1,725$
Interest 1,381 1,338 1,293 1,247 1,200 1,151 1,097
2,826$ 2,823$ 2,823$ 2,822$ 2,825$ 2,821$ 2,822$
Total 3,828$ 3,590$ 3,486$ 3,484$ 3,418$ 3,415$ 3,416$
Capital Leases
Principal 114$ 120$ 126$ 133$ 139$ 146$ 153$
Interest 44 38 32 26 19 12 5
Subtotal 158$ 158$ 158$ 159$ 158$ 158$ 158$
Principal 517$ 564$ 613$ 665$ 721$ 780$ 843$
Interest 225 211 193 172 150 127 101
Subtotal 742$ 775$ 806$ 837$ 871$ 907$ 944$
Total 900$ 933$ 964$ 996$ 1,029$ 1,065$ 1,102$
BMPA
This debt is paid with base rentals transferred from various funds as indicated in the above debt service schedules.
Subtotal (Matures in 2017)
Subtotal (Matures in 2020)
Subtotal (Matures in 2018)
Subtotal (Matures in 2018)
Subtotal (Matures in 2023)
Subtotal (Matures in 2023)
2013A
R2
Energy Efficiency Improvement Project - Phase I with Banc of America Leasing and Capital, LLC
Corp.
R1
2005A
2005C
1997G
Facilities Asset Management
Taxable Certificates of Participation - Series 2015; final payment in 2035
Subtotal (Matures in 2017)
City of Boulder's 2018 BUDGET VOLUME I | Page 257
DEBT SERVICE
Open Space Properties 767$ 3,106$
Subtotal 767$ 3,106$
Facilities Asset Management 900$ 8,242$
Subtotal 900$ 8,242$
Total 1,667$ 11,348$
Represented are all lease/purchase obligations known or predictable at the time of the production of the 2018 budget.
Leasehold Improvements
LEASE-PURCHASE OBLIGATIONS (in $1,000s)
Estimated Amount to
be Expended During
2018
Remaining Lifetime
Obligation 2019 &
Beyond
Item
Real Property
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
$2,398,149 $2,416,543 $2,562,746 $2,566,046 $2,498,114 $2,500,706 $2,567,475 $2,599,362 $3,146,952 $3,711,886
71,944$ 72,496$ 76,882$ 76,981$ 74,943$ 75,021$ 77,024$ 77,981$ 94,409$ 111,357$
Amount of Debt Applicable to Debt Margin
Total bonded
debt 60,118$ 58,410$ 49,683$ 41,747$ 87,242$ 77,024$ 77,981$ 70,793$ 64,353$ 56,786$
Less deductions allowed by law:
Self-supporting
GO bonds 60,118 58,410$ 49,683$ 41,747$ 87,242$ 77,024$ 77,981$ 70,793$ 64,353$ 56,786$
Total
Deductions 60,118$ 58,410$ 49,683$ 41,747$ 87,242$ 77,024$ 77,981$ 70,793$ 64,353$ 56,786$
Debt Applied to Debt Margin
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$
Legal Debt
Margin 71,944$ 72,496$ 76,882$ 76,981$ 74,943$ 75,021$ 77,024$ 77,981$ 94,409$ 111,357$
Note: The total indebtedness of the City, payable solely from the proceeds of ad valorem taxes, shall not exceed 3% 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.)
COMPUTATION OF LEGAL DEBT MARGIN FOR THE LAST TEN YEARS (in $1,000s)
Total Assessed Value (Prior Year Assessed Value for Current Year Collections - Estimated)
Debt Limit - 3% of Total Assessed Value
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 258
City of Boulder's 2018 BUDGET VOLUME I | Page 259
BUDGET APPROPRIATION ORDINANCE
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 260
City of Boulder's 2018 BUDGET VOLUME I | Page 261
BUDGET APPROPRIATION ORDINANCE
City of Boulder's 2018 BUDGET VOLUME I | Page 262
BUDGET APPROPRIATION ORDINANCE
City of Boulder's 2018 BUDGET VOLUME I | Page 263
BUDGET APPROPRIATION ORDINANCE
City of Boulder's 2018 BUDGET VOLUME I | Page 264
BUDGET APPROPRIATION ORDINANCE
City of Boulder's 2018 BUDGET VOLUME I | Page 265
BUDGET APPROPRIATION ORDINANCE
City of Boulder's 2018 BUDGET VOLUME I | Page 266
BUDGET APPROPRIATION ORDINANCE
[This page intentionally left blank]
City of Boulder's 2018 BUDGET VOLUME I | Page 267