2017 Annual Budget, Volume 12017 ANNUAL BUDGET
V OLUME I
CITY OF BOULDER, COLORADO
Photo credit: Jack Sasson
2017 Annual Budget
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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, 2016. 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 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 we are submitting it to GFOA to determine its eligibility for
another award.
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City of Boulder
2017 Annual Budget
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 Manager ............................................................... Jane S. Brautigam
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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
Chief Financial Advisor................................................................................................................. Bob Eichem
Chief Financial Officer ....................................................................................... Cheryl Pattelli
Director of Public Works for Utilities ............................................................................. Jeffrey M. Arthur
Executive Director of Energy Strategy and Electric Utility Development ................ Heather Bailey
City Clerk ..................................................................................................................................... Lynnette Beck
Director of Parks and Recreation ........................................................................................ Yvette Bowden
Fire Chief .......................................................................................................................... Michael Calderazzo
Municipal Court Administrator .................................................................................................... James Cho
Director of Library and Arts ..................................................................................................... David Farnan
Chief Information Officer ............................................................................................................... Don Ingle
Director of Human Resources .................................................................................. Joyce Lira
Director of Human Services ........................................................................................................ Karen Rahn
Executive Director of Public Works .................................................................................. Maureen F. Rait
Director of Public Works for Transportation ............................................................... Michael Sweeney
Police Chief ....................................................................................................................................... Greg Testa
Executive Director of Planning, Housing and Sustainability ...................................................... Vacant
Director of Communications ................................................................ Patrick von Keyserling
Director of Open Space and Mountain Parks .................................................................... Tracy Winfree
Director of Community Vitality ................................................................................................ Molly Winter
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CITY OF BOULDER BUDGET STAFF TEAM
Executive Budget Officer .................................................................................... Peggy Bunzli
Senior Financial Analyst ............................................................................... Elena Lazarevska
Senior Budget Analyst ................................................................................... Devin Billingsley
Senior Budget Analyst ........................................................................................ Gina Coluzzi
Budget Analyst ................................................................................................ Rachel Deckert
Budget Analyst ............................................................................................................ Vacant
Public Works - Utilities ............................................................................................ Ken Baird
Public Works - Facility and Asset Management, and Fleet .......................................Maria Diaz
Fire-Rescue .................................................................................................. Dave Gelderloos
Municipal Court ....................................................................................................... Jean Grill
City Attorney’s Office ................................................................................... Heather Hayward
Community Vitality ............................................................................................ Donna Jobert
Energy Strategy and Electric Utility Development ................................................... Heidi Joyce
Open Space and Mountain Parks .................................................................... Lauren Kilcoyne
City Manager’s Office ............................................................................................. Ann Large
Information Technology ....................................................................................... Beth Lemur
Human Services ................................................................................................. Barbara Long
City Clerk’s Office / City Council ................................................................... Dianne Marshall
Human Resources ............................................................................................ Jessie McCabe
Police ............................................................................................................. Bridget Pankow
Planning, Housing and Sustainability ............................................................. Joanna Paradiso
Public Works - Development and Support Services ........................................ Joanna Paradiso
Public Works - Transportation ............................................................................... Jenna Pratt
Parks and Recreation ..................................................................................... Jonathan Steiner
Communications ............................................................................................... Annie Zaruba
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Title Page ........................................................................................................................ i
GFOA Budget Award ...................................................................................................... iii
City Council ................................................................................................................... v
City of Boulder Staff .......................................................................................................vi
City of Boulder Budget Staff Team ................................................................................. vii
Table of Contents ......................................................................................................... viii
List of Figures and Tables.............................................................................................. xi
How to Use this Document .......................................................................................... xvi
CITY MANAGER’S BUDGET MESSAGE
2017 Budget Message ............................................................................................ 1
Attachment A: Significant Changes Between 2016 and 2017 Budget ..................... 11
Attachment B: 2017 Significant Budget Changes by Fund,
One-Time and Ongoing ........................................................................................ 19
Attachment C: 2017 Significant Citywide Staffing/Compliance Budget Changes .... 29
STRATEGY AND PRIORITIES
Strategic Planning ................................................................................................. 31
Priority Based Budgeting (PBB) Results and Attributes ............................................ 37
Budget Allocations by Priority Based Budgeting (PBB) Quartile ............................... 41
Priority Based Budgeting (PBB) Programs by Quartile ............................................. 43
Priority Based Budgeting (PBB) Results and Definitions .......................................... 48
CITYWIDE CONTEXT AND BUDGET PROCESS
General City Information ....................................................................................... 49
Organizational Chart ............................................................................................ 52
Budget Philosophy and Process ............................................................................. 53
BUDGET POLICIES
Citywide Financial and Management Policies ......................................................... 65
Reserve Policies by Fund ...................................................................................... 73
SOURCES, USES, AND DEBT SERVICE
Citywide Summaries ............................................................................................. 83
Citywide Sources .................................................................................................. 87
Citywide Uses ..................................................................................................... 101
Citywide Debt Service ......................................................................................... 115
2017 ANNUAL BUDGET
TABLE OF CONTENTS
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ENERGY STRATEGY AND ELECTRIC UTILITY DEVELOPMENT PROJECT
Overview and Budget ......................................................................................... 125
DEPARTMENT OVERVIEWS
City Attorney’s Office.......................................................................................... 131
City Clerk’s Office ............................................................................................... 137
City Council ........................................................................................................ 141
City Manager’s Office ........................................................................................ 145
Communications ............................................................................................... 153
Community Vitality ............................................................................................ 159
Finance ............................................................................................................... 169
Fire-Rescue ....................................................................................................... 175
General Governance ........................................................................................... 181
Human Resources .............................................................................................. 185
Human Services ................................................................................................. 191
Information Technology ..................................................................................... 197
Library and Arts ................................................................................................. 205
Municipal Court ................................................................................................. 211
Open Space and Mountain Parks ......................................................................... 215
Parks and Recreation ......................................................................................... 223
Planning, Housing and Sustainability .................................................................. 231
Police ................................................................................................................ 243
Public Works ...................................................................................................... 247
Development and Support Services ............................................................. 251
Transportation ............................................................................................ 257
Utilities ....................................................................................................... 265
FUND FINANCIALS
General Fund ...................................................................................................... 274
.25 Cent Sales Tax .............................................................................................. 280
Affordable Housing ............................................................................................ 281
Airport................................................................................................................ 282
Boulder Junction Access District (GID)-Parking .................................................... 283
Boulder Junction Access District (GID)-TDM ........................................................ 284
Boulder Junction Improvement ............................................................................ 285
Capital Development .......................................................................................... 286
2011 Capital Improvement Bond ......................................................................... 287
Climate Action Plan ............................................................................................ 288
2017 ANNUAL BUDGET
TABLE OF CONTENTS
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Community Development Block Grant ................................................................. 290
Community Housing Assistance Program ............................................................ 291
Compensated Absences ...................................................................................... 292
Computer Replacement ....................................................................................... 293
Downtown Commercial District ........................................................................... 294
Equipment Replacement ..................................................................................... 296
Facility Renovation and Replacement .................................................................. 297
Fleet Operations and Replacement ...................................................................... 298
Home Investment Partnership Grant .................................................................... 299
Library ................................................................................................................ 300
Lottery ................................................................................................................ 301
Open Space ........................................................................................................ 302
Permanent Park and Recreation ........................................................................... 304
Planning and Development Services .................................................................... 305
Property and Casualty Insurance ......................................................................... 306
Recreation Activity .............................................................................................. 307
Stormwater and Flood Management Utility .......................................................... 308
Telecommunications ........................................................................................... 310
Transit Pass General Improvement District .......................................................... 311
Transportation .................................................................................................... 312
Transportation Development .............................................................................. 314
University Hill Commercial District ...................................................................... 315
Wastewater Utility ............................................................................................... 316
Water Utility ........................................................................................................ 318
Workers Compensation Insurance ....................................................................... 320
FEES, RATES AND CHARGES
Overview ............................................................................................................. 321
Community Vitality ............................................................................................. 322
Finance ............................................................................................................... 323
Parks and Recreation .......................................................................................... 325
Public Works
Development and Support Services ............................................................. 325
Utilities ....................................................................................................... 328
Summary of Changes .......................................................................................... 331
ORDINANCE
Certification of Authenticity ................................................................................ 333
Budget Appropriation Ordinance ......................................................................... 334
2017 ANNUAL BUDGET
TABLE OF CONTENTS
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CITY MANAGER’S MESSAGE
Table 1-01: General Fund Revenues 2010-2017 ................................................. 3
Figure 1-01: Community Sustainability Framework ............................................... 4
STRATEGY AND PRIORITIES
Figure 2-01: Planning and Finance Policy Structure in Boulder, Colorado ............ 34
Figure 2-02: Budget Allocations for 2017 in PBB Terms ...................................... 36
Table 2-01: Proportion of Funding by PBB Quartile ............................................ 36
Figure 2-03: 2017 Budget Allocations by PBB Quartile, All City Programs ............ 41
Figure 2-04: 2017 Budget Allocations by PBB Quartile for Community
Programs ........................................................................................ 42
Figure 2-05: 2017 Budget Allocations by PBB Quartile for Governance
Programs ........................................................................................ 42
CITYWIDE CONTEXT AND BUDGET PROCESS
Figure 3-01: Organizational Chart ...................................................................... 52
Figure 3-02: Schedule of Budget Process by Month ............................................. 55
SOURCES, USES, AND DEBT SERVICE
Figure 5-01: 2017 Annual Budget ...................................................................... 83
Table 5-01: Funds Summary .............................................................................. 85
Figure 5-02: Citywide Revenues (Sources) for 2017 ............................................ 87
Figure 5-03: Citywide Revenues (Sources) for 2017, without Utilities .................. 88
Table 5-02: Sales and Use Tax Components ...................................................... 89
Figure 5-04: Sales Tax Revenues 2010-2017 ..................................................... 90
Table 5-03: Property Tax Rates for 2017 ........................................................... 91
Figure 5-05: Property Tax Revenues 2010-2017 ................................................ 92
Figure 5-06: General Fund Revenues (Sources) for 2017 ..................................... 93
Table 5-04: Summary of Revenues (Sources) by Fund ........................................ 94
Figure 5-07: Citywide Expenditures (Uses) for 2017 ......................................... 101
Figure 5-08: Citywide Expenditures (Uses) for 2017, without Utilities ............... 102
Table 5-05: Summary of Key Assumptions ...................................................... 103
Figure 5-09: Staffing Levels: Standard FTEs 2002-2017 ................................... 103
Table 5-06: Staffing Levels by Department ...................................................... 104
Figure 5-10: General Fund Expenditures (Uses) for 2017 .................................. 105
Table 5-07: Summary of Expenditures (Uses) by Fund ..................................... 106
Table 5-08: Summary of Transfers by Originating Fund ................................... 111
Table 5-09: Outstanding Debt ......................................................................... 115
Table 5-10: 2016-2022 Debt Service .............................................................. 116
2017 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
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Table 5-11: 2017 Lease-Purchase Obligations................................................. 120
Table 5-12: Combined Schedule of Long-Term Debt ....................................... 121
Table 5-13: Computation of Legal Debt Margin for the Last Ten Years............. 123
ENERGY STRATEGY AND ELECTRIC UTILITY DEVELOPMENT PROJECT
Table 6-01: Project Summary ......................................................................... 128
Table 6-02: Energy Contingency Summary ...................................................... 129
Table 6-03: Project Detail ............................................................................... 130
DEPARTMENT OVERVIEWS
City Attorney’s Office
Table 7-01: Summary Budget .......................................................................... 132
Table 7-02: Significant Changes Between 2016 and 2017 Budget .................... 134
Table 7-03: Department Detail ....................................................................... 135
City Clerk’s Office
Table 7-04: Summary Budget ........................................................................... 138
Table 7-05: Significant Changes Between 2016 and 2017 Budget .................... 139
Table 7-06: Department Detail ........................................................................ 139
City Council
Table 7-07: Summary Budget ........................................................................... 142
Table 7-08: Department Detail ........................................................................ 144
City Manager’s Office
Table 7-09: Summary Budget ........................................................................... 148
Table 7-10: Significant Changes Between 2016 and 2017 Budget .................... 150
Table 7-11: Department Detail ........................................................................ 151
Communications
Table 7-12: Summary Budget ........................................................................... 155
Table 7-13: Significant Changes Between 2016 and 2017 Budget .................... 156
Table 7-14: Department Detail ........................................................................ 157
Community Vitality
Table 7-15: Summary Budget ........................................................................... 160
Table 7-16: Significant Changes Between 2016 and 2017 Budget .................... 165
Table 7-17: Department Detail ........................................................................ 166
Finance
Table 7-18: Summary Budget ........................................................................... 171
Table 7-19: Significant Changes Between 2016 and 2017 Budget .................... 172
Table 7-20: Department Detail ........................................................................ 173
2017 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
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Fire-Rescue
Table 7-21: Summary Budget ............................................................................ 177
Table 7-22: Significant Changes Between 2016 and 2017 Budget ..................... 178
Table 7-23: Department Detail ......................................................................... 179
General Governance
Table 7-24: Summary Budget ............................................................................ 182
Table 7-25: Significant Changes Between 2016 and 2017 Budget ..................... 182
Table 7-26: Department Detail ......................................................................... 183
Human Resources
Table 7-27: Summary Budget ............................................................................ 187
Table 7-28: Significant Changes Between 2016 and 2017 Budget ..................... 189
Table 7-29: Department Detail ......................................................................... 190
Human Services
Table 7-30: Summary Budget ............................................................................ 193
Table 7-31: Significant Changes Between 2016 and 2017 Budget ..................... 195
Table 7-32: Department Detail ......................................................................... 196
Information Technology
Table 7-32: Summary Budget ............................................................................ 198
Table 7-34: Significant Changes Between 2016 and 2017 Budget ..................... 202
Table 7-35: Department Detail ......................................................................... 203
Library and Arts
Table 7-36: Summary Budget ............................................................................ 207
Table 7-37: Significant Changes Between 2016 and 2017 Budget ..................... 208
Table 7-38: Department Detail ......................................................................... 209
Municipal Court
Table 7-39: Summary Budget ............................................................................ 212
Table 7-40: Department Detail ......................................................................... 214
Open Space and Mountain Parks
Table 7-41: Summary Budget ............................................................................ 217
Table 7-42: Significant Changes between 2016 and 2017 Budget ..................... 219
Table 7-42: Department Detail ......................................................................... 220
Parks and Recreation
Table 7-44: Summary Budget ............................................................................ 224
Table 7-45: Significant Changes Between 2016 and 2017 Budget ..................... 227
Table 7-46: Department Detail ......................................................................... 228
2017 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
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Planning, Housing and Sustainability
Table 7-47: Summary Budget ............................................................................ 233
Table 7-48: Significant Changes Between 2016 and 2017 Budget ..................... 239
Table 7-49: Department Detail .......................................................................... 240
Police
Table 7-50: Summary Budget ............................................................................ 244
Table 7-51: Significant Changes Between 2016 and 2017 Budget ..................... 245
Table 7-52: Department Detail ......................................................................... 246
Public Works
Table 7-53: Summary Budget ............................................................................ 248
Table 7-54: Department Detail ......................................................................... 249
Public Works-Development and Support Services Division
Table 7-55: Summary Budget ............................................................................ 252
Table 7-56: Significant Changes Between 2016 and 2017 Budget ..................... 254
Table 7-57: Department Detail ......................................................................... 255
Public Works-Transportation Division
Table 7-58: Summary Budget ............................................................................ 258
Table 7-59: Significant Changes Between 2016 and 2017 Budget ..................... 261
Table 7-60: Department Detail ......................................................................... 262
Public Works-Utilities Division
Table 7-61: Summary Budget ............................................................................ 267
Table 7-62: Changes Between 2016 and 2017 Budget ...................................... 269
Table 7-63: Department Detail ......................................................................... 270
FUND FINANCIALS
Table 8-01: General Fund ................................................................................. 274
Table 8-02: .25 Cent Sales Tax Fund................................................................. 280
Table 8-03: Affordable Housing Fund ............................................................... 281
Table 8-04: Airport Fund .................................................................................. 282
Table 8-05: Boulder Junction Access District (GID)-Parking Fund ...................... 283
Table 8-06: Boulder Junction Access District (GID)-TDM Fund ........................... 284
Table 8-07: Boulder Junction Improvement Fund............................................... 285
Table 8-08: Capital Development Fund ............................................................. 286
Table 8-09: 2011 Capital Improvement Bond Fund ........................................... 287
Table 8-10: Climate Action Plan Fund ............................................................... 288
Table 8-11: Community Development Block Grant Fund ................................... 290
Table 8-12: Community Housing Assistance Program Fund .............................. 291
2017 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
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2017 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
Table 8-13: Compensated Absences Fund ........................................................ 292
Table 8-14: Computer Replacement Fund ......................................................... 293
Table 8-15: Downtown Commercial District Fund ............................................. 294
Table 8-16: Equipment Replacement Fund ........................................................ 296
Table 8-17: Facility Renovation and Replacement Fund ..................................... 297
Table 8-18: Fleet Operations & Replacement Fund ............................................ 298
Table 8-19: Home Investment Partnership Grant Fund ..................................... 299
Table 8-20: Library Fund .................................................................................. 300
Table 8-21: Lottery Fund .................................................................................. 301
Table 8-22: Open Space Fund ........................................................................... 302
Table 8-23: Permanent Park and Recreation Fund ............................................. 304
Table 8-24: Planning and Development Services Fund ....................................... 305
Table 8-25: Property and Causality Fund........................................................... 306
Table 8-26: Recreation Activity Fund ................................................................. 307
Table 8-27: Stormwater and Flood Management Utility Fund ............................. 308
Table 8-28: Telecommunications Fund ............................................................. 310
Table 8-29: Transit Pass General Improvement District Fund ............................ 311
Table 8-30: Transportation Fund ...................................................................... 312
Table 8-31: Transportation Development Fund ................................................. 314
Table 8-32: University Hill Commercial District Fund ........................................ 315
Table 8-33: Wastewater Utility Fund .................................................................. 316
Table 8-34: Water Utility Fund .......................................................................... 318
Table 8-35: Workers Compensation Insurance Fund .......................................... 320
FEES, RATES, AND CHARGES
Table 9-01: Community Vitality Fee Impacts in 2017 ........................................ 322
Table 9-02: Finance Fee Impacts in 2017 .......................................................... 324
Table 9-03: Planning and Development Services Fee Impacts in 2017 ............... 327
Table 9-04: Sample Utility Bill Impacts in 2017 ................................................. 329
Table 9-05: Utility Specific Charge Impacts in 2017 .......................................... 329
Table 9-06: Plant Investment Fee Impacts in 2017 ............................................ 330
Table 9-07: Citywide Revenue Impacts in 2017 ................................................. 331
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2017 ANNUAL BUDGET
HOW TO USE THIS DOCUMENT
The City of Boulder’s 2017 Annual Budget contains a detailed description of how the city plans to
invest available resources in city operations in 2017. Included in this description is information on
how the city organization is structured, explanations of 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 2016 through 2022, and historic data for revenues and expendi-
tures prior to 2016.
Document Organization
The 2017 Budget has ten main parts:
City Manager’s Budget Message
Strategy and Priorities
Citywide Context and Budget Process
Budget Policies
Sources, Uses, and Debt Service
Energy Strategy and Electric Utility Development Project
Department Overviews
Fund Financials
Fees, Rates, and Charges
Ordinance
CITY MANAGER’S BUDGET MESSAGE
The City Manager’s Budget Message is the original transmittal letter from Boulder’s City Manager
to Boulder’s City Council and residents that summarizes the contents of the 2017 Recommended
Budget. The transmittal letter includes attachments that detail variances between the 2017 oper-
ating budget and the 2016 operating budget. These attachments have been updated from the
original transmission of the 2017 Recommended Budget to reflect Council approved changes.
STRATEGY AND PRIORITIES
The Strategy and Priorities section explains the long-range financial planning strategies of the city
of Boulder and describes the city’s use of Priority Based Budgeting (PBB). This section includes an
attachment listing all of the city’s programs by PBB quartile.
CITYWIDE CONTEXT AND BUDGET PROCESS
The Citywide Context and Budget Process section provides a general overview of the City of Boul-
der 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.
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2017 ANNUAL BUDGET
HOW TO USE THIS DOCUMENT
SOURCES, USES AND DEBT SERVICE
The Sources, Uses and Debt Service section contains summary information of the 2017 Annual
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, and lists all interfund transfers. The debt service section lists the debt service
payments from 2016 to 2022, provides a combined schedule of long -term debt, and provides
computation of the legal debt margin for the last ten years.
ENERGY STRATEGY AND ELECTRIC UTILITY DEVELOPMENT PROJECT
The Energy Strategy and Electric Utility Development Project section describes the operational
structure and function, 2016 accomplishments, and 2017 key initiatives for the city’s Energy
Strategy and Electric Utility Development Project. It includes the 2017 Annual budget for the pro-
ject, as well as details on significant changes between the 2016 and 2017 budgets.
DEPARTMENT OVERVIEWS
The Department Overviews section describes the operational structure and function, 2016 accom-
plishments, and 2017 key initiatives for each of the city’s departments. It includes details on sig-
nificant changes between the 2016 and 2017 budgets, as well as the detailed budget, by PBB pro-
gram, for each department.
FUND FINANCIALS
The Fund Financials section provides tables detailing the sources and uses of the city’s funds, for
2015 actual, 2016 revised, 2017 approved and 2018 –2022 projected amounts.
FEES, RATES, AND CHARGES
The Fees, Rates, and Charges section summarizes, by department, adjustments to city fees that
are proposed to take effect on January 1, 2017, and how the adjusted fee amounts are expected
to affect revenue.
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City of Boulder
Office of the City Manager
Dear Members of City Council and Residents of Boulder,
I am pleased to present the City Manager’s 2017 Recommended Budget for review and
consideration. This budget reflects City Council-adopted goals and was developed in accordance
with the City Charter, city Financial Management Policies, Operating Budget guiding principles,
and Capital Improvement Program (CIP) guiding principles.
The City of Boulder, like many local governments across the nation, is adjusting its financial
perspective, seeking to achieve important community priorities while taking into account slowing
economic growth. Our community is still enjoying financial stability as the recovery from the 2008
recession continues, but there are some indications that recent growth may be slowing. This
proposed 2017 budget reflects this by calling for a modest increase in operating spending and
only a minimal increase in staffing, and by continuing Boulder’s ongoing plan to strengthen its
reserves.
At the same time, the city organization remains
committed to service excellence and to
supporting Boulder’s forward-thinking
community by confronting challenging issues
and pioneering exciting solutions. This budget,
as conservative as it is, accomplishes important
goals that are consistent with the Sustainability
Framework:
Strengthens core services, such as utilities infrastructure, and public safety
Supports climate, energy transformation and resilience initiatives
Resources visioning efforts and implementation of improvements to the Central Boulder
corridor, including the Civic Area, the Alpine-Balsam site and the CU hotel and conference
center
Increases funding for the arts and culture
Emphasizes strategic planning to enhance the future of our community
Bolsters our shared commitment to social equity
Recognizes the importance of meaningful community and neighborhood engagement
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City Manager’s Message
In addition to meeting these more visible community goals, this budget addresses several key
federal compliance issues related to healthcare and city employee classification and
compensation.
Budget Summary
The proposed annual budget of $321 million (excluding transfers) across all funds and areas
represents a 2.1 percent decrease in spending over 2016. The primary factor in this budget
decrease is a proposed $12 million decrease in capital spending over 2016. Capital
investment, which is an important part of the city’s long-term strategic financial plan, is
mapped out, and funds are saved up, over time to directly cover the costs of planned capital
projects and any related debt service. Capital spending ebbs and flows, based on cyclical
facility maintenance and upgrade needs, as well as timing of new projects. These spending
variances also impact the total city budget variance in any given year.
For these reasons, the operating budget is often a
better way to evaluate year-to-year trends. The
proposed operating budget of $260 million
represents just over a 2 percent increase
compared to 2016 and includes a net staffing
increase of 6.12 Full Time Equivalent positions
(FTE). This modest operating increase includes
important, strategic investment in the community,
outlined in more detail below. It is less than it
might otherwise have been, due to slightly
reduced one-time and debt spending; cyclical
decreases in some operating areas, such as computer replacement, operating budget savings; and
an overall conservative approach to the budget. In an environment of mixed economic and
revenue projections, the 2017 budget process was designed to ensure investment in the highest
priority areas now, while also shoring up resources for investment in future priority areas, to
continue the work of maintaining current assets and services, and to support the livability and
vibrancy of our community.
Projected 2017 General Fund expenditures of $138.8 million will increase by 5 percent as
compared to 2016 and include a net increase of 0.70 FTE.
Economy and Revenues
As mentioned previously, this proposed budget balances community needs and priorities with the
current economic outlook. There are some positive indicators. Boulder’s unemployment level of
3.4 percent as of June 2016 is down 0.4 percent from the previous year. Total sales and use tax
collections were up 4.39 percent through June 2016 when compared to collections through June
2015. However, there are also reasons to proceed cautiously. Retail sales tax revenues are
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City Manager’s Message
growing more slowly than projected. The city had anticipated these would increase by 3.5 percent
in 2016. The actual growth through June has been 2.28 percent.
The table below shows General Fund revenue collections compared to budget projections since
2010.
Table 1-01: General Fund Revenues 2010 to 2017
(in $1,000s)
Revenues in 2013 and 2014 came in above projections, but much of the excess revenues
came from one-time, non-recurring collections, primarily from construction use tax
collections, as a result of the recovering economy. It is not expected that these higher levels
of one-time revenues from construction use tax will continue in the years ahead.
Additionally, 2014 revenues reflect new revenues from retail marijuana, which had not been
included in projections.
Starting at mid-year 2015, retail tax revenue growth started to slow and 2015 sales and use tax
revenues came in below projections for the year. Slowing economic and revenue growth trends
have resulted in city staff revising sales and use tax revenues downward from previous
projections. City staff now projects a 2.4 percent increase in total sales and use tax revenues for
2016.
While sales and use taxes are the largest component
of General Fund revenues, other revenues and trends
also impact overall General Fund revenue collections.
Property tax revenues are based on prior year
assessments, and the expected collection in 2016
reflects a major increased assessment value in 2015,
post-2008 recession. This almost 21 percent increase
to the property tax base is expected to be followed by
more typical increases of around 3 percent every
other year. During the 2016 budget process,
additional property tax expected in the General Fund
was identified to cover the debt service on the purchase of the Boulder Community Health (Alpine
-Balsam) site. The remainder of the additional property tax in the General Fund has also been
identified to cover potential debt service on the University Hill Garage project, should that project
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City Manager’s Message
move forward, starting in 2018. 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.
Aligning Spending with Community Priorities
I am proud to say that the city’s leadership team has again worked tirelessly this year to align
resources with community priorities. As has been the case in recent years, the context for
consideration was the city’s strategic plan, which is guided by the Community Sustainability
Framework, in conjunction with the update to the Boulder Valley Comprehensive Plan.
Figure 1-01: Community Sustainability Framework
As this figure shows, the city has identified several areas that help define a successful and well-
balanced community. These focus areas are supported by Master, Strategic and in some cases,
subcommunity and area, plans. They are also touchstones as we evaluate requests for funding and
new city projects.
A complete list of new funding initiatives for 2017 is
included in Attachment A (listed by department) and
Attachment B (listed by fund). In order to underscore the
value of the Sustainability Framework, however, I’d like to
share some highlights under each of the core areas of
interest.
5
City Manager’s Message
2017 Recommended Budget Highlights
SAFE COMMUNITY
The budget continues to emphasize rehabilitation and replacement of aging utility
infrastructure and investment in mitigation of flood hazards. Proposed
investments include significant projects at the city’s water and wastewater
treatment facilities, an increased focus on major pipelines, and continued
rehabilitation of the wastewater collection system. Proposed flood mitigation funding is focused
on advancing major projects on Wonderland Creek, Fourmile Creek and South Boulder Creek.
The police department has equipped all uniformed officers with body-worn cameras and all patrol
and traffic enforcement vehicles with in-car video systems. The 2017 budget includes additional
resources to help process and manage the resulting, significant volume of video to provide timely
and efficient service to the judicial system.
In order to improve hazardous material (HAZMAT) response
time, the 2017 budget includes funding for Boulder Fire and
Rescue to become a part of the Boulder County Hazardous
Substance Response Authority. This partnership will provide
more effective HAZMAT response with more qualified
technicians and additional equipment and resources from the
joint response model.
As part of the 2016 budget, a city radio infrastructure study is underway. The 2017 budget will
fund near-term upgrades to the city’s radio infrastructure in response to the study and results of
the study are also expected to inform the development of the 2018 Capital Improvement Plan.
Funding from the voter-approved Community, Culture and
Safety tax will continue to be applied to several projects
that enhance safety. In 2016, lighting improvements on
University Hill were completed. Additional safety project
underway or in planning stages include: lighting
improvements along the Boulder Creek Path and
Chautauqua; Boulder Creek Path improvements, separating
pedestrian and bicycle traffic; improved pedestrian safety
near Chautauqua via new sidewalks, realigned parking,
enhanced pedestrian crossing treatments, and related
safety enhancements like lighting and wayfinding signs; and design and construction to renovate
the pedestrian and bicycle underpass at the Boulder Creek Path, between Boulder Creek and 13th
Street. The majority of this work is planned for 2017, with a few large projects being completed
in 2018.
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City Manager’s Message
ENVIRONMENTALLY SUSTAINABLE
Investments aimed at supporting an Environmentally Sustainable Community
include the collaboration between the Planning,
Housing and Sustainability (PH+S) and Public
Works (PW) departments for funding a half-time,
fixed-term Energy Code Specialist for three years, dedicated to
the implementation of proposed near-term energy code
updates. The proposed 2017 budget also includes the
reallocation of resources to fund a full-time, fixed term Zero
Waste Compliance Assistant for two years to assist businesses
and property owners in complying with the new universal zero
waste requirements.
During the next year, staff will also continue the delivery and enhancement of existing energy
efficiency programs, develop an energy system transition roadmap, develop a local carbon offset
fund, begin to develop the next iteration of SmartRegs, and work with grassroots partners to
launch a community-based action campaign related to Boulder’s Climate Commitment.
The City of Boulder, under council direction, is moving forward with the potential creation of a
municipal electric utility. Funding for the current phase of this project was provided in the 2015
budget, carried over into 2016, and is expected to carry over into 2017. No new funding is
included in the proposed 2017 budget.
In addition to protecting the environment for the future, we recognize the importance of
managing existing resources today. This has been a critical focus post-flood. This budget
includes the extension of a Trails Contracts Manager position for one year. This fixed-term
position manages trails contracts related to flood recovery. As Open Space and Mountain Parks
(OSMP) approaches the 2017 flood recovery deadline, this position will be integral to FEMA
reimbursement requests and project closeouts, ensuring federal and state requirements are met
for flood recovery contracts.
LIVABLE COMMUNITY
Several key initiatives included within the City Manager’s Recommended Budget for
2017 support a Livable Community. Planning, Housing + Sustainability staff will
continue work on the Design Excellence initiative,
which includes implementation of the new form -
based code in the Boulder Junction area. The department will
update its Site Review criteria, as well the definition and use of
“community benefit” in relation to new development. This budget
also funds a comprehensive review of the development code, to
identify and prioritize updates that will make it a more effective
tool for implementing our community’s vision.
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City Manager’s Message
The major update to the Boulder Valley Comprehensive Plan will be completed and will address
topics such as housing, climate and resilience, community benefit and subcommunity planning
and identify future priorities for subcommunity and area planning. In the coming year, staff will
also continue work on a set of distinct, but related areas within Central Boulder, extending from
University Hill through the Civic Area and up to the Alpine-Balsam site. These projects, reflected
in the 2017 Capital Improvement Plan involve an integrated staff team and a high level of
community engagement.
Efforts to promote a Livable Community will also include an
update to the livability standards for affordable housing, a
review of the Inclusionary housing policy and next steps on
site-specific housing opportunities, such as those
associated with development of city-owned property at
30th and Pearl. Implementation of the Middle Income
Housing Strategy will also be a priority along with other
aspects of the Housing Boulder work plan, including
accessory units, the 1:1 replacement ordinance, the
Affordable Housing Benefit Ordinance, and a five-year strategy to hit the 10 percent affordable
housing goal by 2021.
Funding for the neighborhood services program provides for the continuation of community -
building and support programs such as the block party trailer and Living Room Conversations,
while allowing for the exploration of a sustainable neighborhood model and improved marketing
related to these programs.
HEALTHY AND SOCIALLY THRIVING
As part of an ongoing effort to encourage fair wages in the City of Boulder, the city
has analyzed options to expand the city’s Living Wage Resolution. In June, council
expressed a desire to expand the living wage, based on that analysis. The 2017
budget includes increased funding for an expanded living wage for city employees,
janitorial and landscape contractors and emergency medical services (EMS) providers. The
expansion will increase the minimum rate of pay to $15.67 per hour for all standard and
temporary city employees. It will also cover increased contract costs for current janitorial and
landscaping service providers, and the EMS ambulance service provider, to implement a minimum
rate of pay of $15.67 per hour for workers providing services under the contracts with the city.
Details of the budgeted costs for this expansion are included in Attachment C to this message.
Funding is included in the 2017 budget to continue the Early Diversion Get Engaged (EDGE)
program in 2017, with the city’s partners. EDGE is a partnership between Mental Health Partners
(MHP), Boulder Police Department (BPD), Longmont Police Department (LPD) and the Boulder
County Sheriff’s Office (BCSO) with the goal of diverting individuals with mental illness and
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City Manager’s Message
addictions from involvement with the criminal justice system.
The 2017 budget includes funds set aside for implementation of recommendations coming out of
the community perception assessment that is being completed in 2016.
The cornerstone of the Community Cultural Plan is a reinvented
grants program targeted primarily on operational funding of cultural
organizations. The first cycle of this new grants program was
implemented successfully in 2016. The 2017 Recommended Budget
includes increased arts grant funding, in support of the council-
approved Cultural Plan.
Additionally, the 2017 Recommended Budget includes funding for temporary public art in the Civic
Area and for increased arts programming related to arts districting activities, and enhanced
community sponsorships.
ECONOMICALLY VITAL
The Department of Community Vitality includes oversight of several key economic
areas of the city, including the downtown area, the university hill area, the Boulder
Junction Access Districts and economic vitality. Following the late 2015
reorganization of the department and a departmental assessment, funding is
included in the 2017 budget to undertake a department master plan. This will include a capital
planning component based on the asset inventory process being undertaken during 2016, as well
as significant public outreach.
The recommended budget includes expenses related to negotiation and pre-development costs
for the construction of a city-owned parking garage located on University Hill. This garage is being
considered as part of a public-private partnership to develop a 150-room boutique hotel, 30,000
square feet of retail and dining space, and 250 city-owned parking spaces on University Hill. This
project will help address several of City Council’s strategic goals for the University Hill area,
including:
Addressing the need for additional public parking on University Hill and thereby reducing a
barrier to achieving year-round economic vitality in the Hill Commercial Area;
Introducing diverse commercial uses to the district; and
Potentially catalyzing additional investments in the area, including but not limited to the
potential University of Colorado Boulder (CU) conference center/hotel that is under
consideration for a site across the street from the proposed project.
Events such as IronMan, BolderBoulder and Ride the Rockies, among others, are an integral part of
the city’s economic vitality; the 2017 Recommended Budget includes funding in continued support
of the citywide approach that maximizes the benefits of these types of events for our community.
9
City Manager’s Message
ACCESSIBLE AND CONNECTED
The proposed 2017 budget reflects funding for a plan to reduce the number and
severity of collisions, implement the city’s “Toward Vision Zero” transportation
safety strategy, and combine engineering, education, enforcement and evaluation
strategies. Examples of proposed investments include redesigning and adding
improvements to intersections with high collision rates, such as at 29th Street and Valmont Road
where a traffic signal is being installed, to address bicycle, pedestrian and vehicle collisions,
including rear-end, left-turn and sideswipe collisions. Examples of cross-departmental and
regional initiatives that are underway and are proposed to continue through 2017 include the
Heads Up Boulder campaign to reduce
pedestrian, bicyclist and vehicle collisions at
crosswalks, the development and
implementation of enforcement strategies
aimed at impaired driving, the Way of the Path
outreach program, which seeks to improve
bicycle and pedestrian safety along the city’s
multi-use path network, and partnerships
with local entities and schools to teach
children safety tips when walking, or biking to
school.
Additionally, it reflects the city’s commitment to integrating safety components into corridor
planning, such as for East Arapahoe Avenue, Canyon Boulevard, 30th Street and Colorado
Boulevard, as these contribute to the Toward Vision Zero goal.
Following the November 2014 passage of a ballot initiative exempting the city from a state law
that prevented municipalities from competing with telecommunications broadband service
providers, the city has undertaken a significant community broadband initiative. With active
involvement from a community broadband working group, the city is developing a comprehensive
broadband feasibility study. The 2017 budget includes one-time funding to support additional
analysis of engineering requirements, contract negotiation assistance and general consulting for
operational business planning for various options under consideration.
During 2016, based on direction from City Council, a staff team is conducting extensive data
collection and analysis regarding conditions in and around Chautauqua during the summer
season, as a part of developing the Chautauqua Access Management Plan. The plan is an
interdepartmental effort involving Transportation, Open Space and Mountain Parks, and Parks and
Recreation as well as the nonprofit Colorado Chautauqua Association (CCA). Based on the data and
feedback to be elicited from stakeholders, the interdepartmental team and its consultants will
develop recommendations for council consideration. Funding has been set aside in the 2017
budget for implementation of recommendations approved by council.
10
City Manager’s Message
GOOD GOVERNANCE
The proposed budget continues to reflect a conservative fiscal approach that
earned Boulder a AAA rating for general obligation bonds issued by the city and
maintains needed resources to sustain operations during emergencies. This careful
and conservative planning ensured the city had adequate reserves across most
funds when the 2013 Flood occurred. For 2017, we continue to acknowledge the importance of
evaluating appropriate reserve levels, especially in the context of increased global economic
volatility and increased climate challenges. The 2017 budget proposes an ongoing increase of
General Fund reserves to 17 percent. It also includes a temporary reserve in the seven funds
receiving substantial FEMA and state reimbursement for 2013 Flood recovery costs, equal to 7
percent of reimbursement received. As the FEMA reimbursement process continues, this reserve
proves to be a sound practice. FEMA and state guidance regarding eligibility of expenses is
continually evolving, and many Colorado communities have already received findings from FEMA
recommending return of funds.
In the past several years, the federal government has passed or adapted laws relating to
healthcare coverage and labor classification and pay, for which changes may now be required. The
City of Boulder has the responsibility to remain compliant with these laws and the 2017 budget
reflects changes that ensure this. Federal implementation of the Affordable Care Act has been
phased in and the city is working diligently to analyze its workforce and ensure that it is compliant
both with the letter and spirit of the law. As such, the city will be offering medical benefits to a
greater base of employees, as well as analyzing employee contracts and reclassifying employees
from seasonal and temporary classifications to standard classifications (eligible for medical
benefits), when appropriate. Reclassification will also be done in relation to new rules from the
Fair labor Standards Act (FLSA). FLSA rules have recently changed to increase the minimum salary
of employees not eligible for overtime pay. In evaluating city positions for FLSA compliance, the
city is also taking the opportunity to review all classifications, ensuring appropriate positions are
eligible for overtime as well.
Conclusion
In closing, I’d like to say how proud I am of the collaborative way in which this budget was
approached. Recognizing the importance of fiscal stewardship, departments were strategic and
reserved in their requests. As a result, the proposed spending plan both navigates challenges and
supports the top-notch service delivery and innovative programs that are the hallmark of Boulder.
Respectfully submitted,
11
City of Boulder
ATTACHMENT A
SIGNIFICANT CHANGES BETWEEN 2016 AND 2017 BUDGET
12 ATTACHMENT A Department / Fund / Action2016 Approved Budget2017 Approved BudgetTotal Change2016 FTE2017 FTEFTE ChangeCITY ATTORNEY'S OFFICEOffsite Records Management $ 29,055 $ 107,499 $ 78,444 - -- Total Changes, City Attorney's Office $ 78,444 - CITY CLERKBoards and Commissions Annual Reception $ -$ 5,000 $ 5,000 - -- City Clerk Training5,300 10,300 5,000 - -- Total Changes, City Clerk $ 10,000 - CITY MANAGER'S OFFICEColorado Communities Climate Change Coalition Membership $ 30,000 $ 30,000 $ - -- -Community Perception Assessment-100,000100,000 - -- Neighborhood Services Programming-36,73436,734 - -- Volunteer Program Implementation-22,00022,000 - -- Resilience131,434 248,785117,351 1.00 1.00 - Increased Funding for State Lobbying Contract81,000 92,00011,000 - -- Total Changes, City Manager's Office $ 287,085 - COMMUNICATIONSVideo Coverage of Public Meetings - Convert Temp to Standard Ongoing $ 60,000 $ 60,000 $ - -0.75 0.75 Total Changes, Communications $ - 0.75 GENERAL FUNDGENERAL FUNDGENERAL FUNDGENERAL FUND
13 ATTACHMENT A Department / Fund / Action2016 Approved Budget2017 Approved BudgetTotal Change2016 FTE2017 FTEFTE ChangeCOMMUNITY VITALITYAdministrative Specialist II $ -$ 29,882 $ 29,882 -0.440.44 Boulder Junction On-Street Parking Pay Stations-36,75036,750 - -- Chautauqua Access Management Plan Implementation-100,000100,000 - -- Department Master Plan-70,00070,000 - -- Hill Community Development Programming27,000 50,00023,000 - -- Hill Reinvestment Strategy - Eco pass and Residential Services District97,000 116,00019,000 - -- Civic Area Parking Pay Stations-16,75016,750 - -- Administrative Specialist II $ - $ 2,771 $ 2,771 -0.030.03 Department Master/Strategic Plan - 10,000 10,000 - -- Administrative Specialist II $ - $ 2,771 $ 2,771 -0.030.03 Department Master/Strategic Plan - 10,000 10,000 - -- Administrative Specialist II - Reallocation to General Fund and Boulder Junction GID Parking and TDM Funds (above) $ - $ (11,359) $ (11,359)- -- Department Master/Strategic Plan - 90,000 90,000 - -- Downtown Boulder Eco pass Program 991,896 1,066,782 74,886 - -- Administrative Specialist II - Reallocation to General Fund and Boulder Junction GID Parking and TDM Funds (above) $ - $ (1,262) $ (1,262)- -- Department Master/Strategic Plan - 20,000 20,000 - -- Total Changes, Community Vitality $ 493,189 0.50 ENERGY STRATEGY AND ELECTRIC UTILITY DEVELOPMENT PROJECTGENERAL FUNDReplenish Contingency Funding $ -$ 239,476 $ 239,476 7.75 4.50 (3.25)Total Changes, ES/EUD Project $ 239,476 (3.25)UNIVERSITY HILL COMMERCIAL DISTRICT (UGHID) FUNDGENERAL FUNDBOULDER JUNCTION ACCESS GENERAL IMPROVEMENT DISTRICT - PARKING FUNDBOULDER JUNCTION ACCESS GENERAL IMPROVEMENT DISTRICT - TRAVEL DEMAND MANAGEMENT FUNDDOWNTOWN COMMERCIAL DISTRICT (CAGID) FUND
14 ATTACHMENT A Department / Fund / Action2016 Approved Budget2017 Approved BudgetTotal Change2016 FTE2017 FTEFTE ChangeFINANCEExtend Flood Recovery/FEMA Reimbursement Staffing $ 83,016 $ 100,335 $ 17,319 1.50 1.50 - Total Changes, Finance $ 17,319 - FIRE-RESCUEGENERAL FUNDHAZMAT Authority $ -$ 101,945 $ 101,945 - -- Office of Emergency Management (OEM) Cost Increases170,471 182,230 11,759 - -- Total Changes, Fire $ 113,704 - GENERAL GOVERNANCEGENERAL FUNDCitywide Event Management $ 115,000 $ 140,000 $ 25,000 - -- Total Changes, General Governance $ 25,000 - HUMAN RESOURCESGENERAL FUNDLearning and Organizational Development (L&OD) Specialist - Extend Fixed-Term for two years $ 103,065 $ 106,156 $ 3,091 1.00 1.00 - Intercultural Development Inventory-165,200165,200 - -- ACA Compliance Monitoring-70,00070,000 - -- Total Changes, Human Resources $ 238,291 - HUMAN SERVICESGENERAL FUNDEarly Diversion Get Engaged (EDGE) Program $ -$ 142,000 $ 142,000 - -- Emergency Shelter and Services-150,000150,000 - -- Family Emergency Rental Assistance Funding -263,000263,000 - -- Homelessness Workging Group-250,000250,000 - -- Homelessness Coordination, Planning and Analysis-250,000250,000 -2.002.00 Total Changes, Human Services $ 1,055,000 2.00 GENERAL FUND
15 ATTACHMENT A Department / Fund / Action2016 Approved Budget2017 Approved BudgetTotal Change2016 FTE2017 FTEFTE ChangeINFORMATION TECHNOLOGYActionable Open Analytics $ -$ 10,000 $ 10,000 - -- Council Technology Support Position - Convert from Fixed-term to Standard 81,067 83,500 2,433 1.00 1.00 - Applications Division Internship Program-18,27518,275 - -- Applications Support Position-67,44067,440 -1.001.00 Consulting/Engineering Support for Community Broadband Initiative-150,000150,000 - -- Security Enhancement Projects-72,00072,000 - -- Total Changes, Information Technology $ 320,148 1.00 LIBRARY AND ARTSArts Grants $ 225,000 $ 675,000 $ 450,000 - -- Civic Area Public Art-175,000175,000 - -- Arts Programming and Administration-71,00071,000 -0.250.25 Creative Technologist for Makerspace-92,59292,592 -1.001.00 Early Literacy App-10,00010,000 - -- Reallocation of Library Maintenance Positions to Public-Works-DSS79,487 -(79,487)2.00 -(2.00)Total Changes, Library and Arts $ 719,105 (0.75)OPEN SPACE AND MOUNTAIN PARKSVisitor Use Technician - Convert Fixed-Term to Standard $ 58,572 $ 65,000 $ 6,428 1.00 1.00 - Ditch Assessments149,000 230,000 81,000 - -- Trails Contracts Manager - Extend Fixed-Term for One Year88,350 91,000 2,650 1.00 1.00 - Seasonal Employee Classification - Conversion to Standard; Partial Year Schedule-45,52045,520 -12.00 12.00 Total Changes, Open Space and Mountain Parks $ 135,598 12.00 GENERAL FUNDOPEN SPACE FUNDGENERAL FUND
16 ATTACHMENT A Department / Fund / Action2016 Approved Budget2017 Approved BudgetTotal Change2016 FTE2017 FTEFTE ChangePARKS AND RECREATIONLead Maintenance Position - Horticulture $ -$ 64,487 $ 64,487 -1.001.00 Parks Operations Maintenance and Improvements-45,00045,000 - -- -- -- -- Continue Civic Area Activation103,367 150,625 47,258 1.00 1.00 - Marketing34,409 73,282 38,873 0.50 0.75 0.25 Park Operations and Maintenance Improvements-60,50060,500 - -- Seasonal Employees Compensation Increase-10,00010,000 - -- Maintenance Position - Boulder Reservoir-15,54815,548 -0.750.75 Silver Sneakers Classes-68,33968,339 - -- Water Safety Position - Boulder Reservoir-17,19717,197 -0.750.75 Increase Duration of Goats and Gardens Camp -22,56022,560 - -- Seasonal Employees Compensation Increase-10,00010,000 - -- Gymnastics Flyers (Competitive Program)57,000 -(57,000)- -- Total Changes, Parks and Recreation $ 342,762 2.75 PLANNING, HOUSING, AND SUSTAINABILITYHousing Strategy $ -$ 141,500 $ 141,500 -1.001.00 Communications Specialist II Position - Extend Fixed-Term for Two Years $ 41,091 $ 43,000 $ 1,909 0.50 0.50 - Employee Conservation Coordinator60,857 60,857 -0.250.75 0.50 Planner I Position - Extend Fixed-Term for Two Years69,733 76,000 6,267 1.001.00 - Zero Waste Compliance Assistant76,000 76,000 - -1.00 1.00 Climate Commitment Implementation-50,00050,000 - -- Central Boulder Long-Term Planning - Civic Area East Bookend Planning-213,900213,900 - -- Central Boulder Long-Term Planning - Alpine Balsam Site Planning-210,900210,900 - -- 0.25 CENT SALES TAX FUNDAFFORDABLE HOUSING FUNDRECREATION ACTIVITY FUNDGENERAL FUNDGENERAL FUND
17 ATTACHMENT A Department / Fund / Action2016 Approved Budget2017 Approved BudgetTotal Change2016 FTE2017 FTEFTE ChangePLANNING, HOUSING, AND SUSTAINABILITY CONTINUEDCommunications Specialist II Position - Extend Fixed-Term for Two Years $ 41,091 $ 43,000 $ 1,909 0.50 0.50 - Code Assessment-150,000150,000 - -- Central Boulder Long-Term Planning - Sr. Project Manager Extend Fixed-Term for Two Years119,806 124,0004,194 1.00 1.00 - Central Boulder Long-Term Planning - Administrative Specialist II Extend Fixed-Term for Two Years52,783 55,0002,217 1.00 1.00 - Central Boulder Long-Term Planning - Civic Area East Bookend Planning-50,00050,000 - -- Landlink Development and Information Tracking System Replacement Project - Extend Fixed Term for Two-Years-26,00026,000 -0.340.34 Public Works Project Coordinator - Extend Fixed-Term for Two Years10,207 10,888681 0.08 0.08- Total Changes, Planning, Housing, and Sustainability $ 859,477 2.84 POLICEAdministrative Specialist II - Body-Worn Camera Program $ -$ 59,821 $ 59,821 -1.001.00 Total Changes, Police $ 59,821 1.00 PUBLIC WORKS - DEVELOPMENT AND SUPPORT SERVICESBrenton Building Utilities Costs $ -$ 117,500 $ 117,500 - -- Public Works Project Coordinator - Extend Fixed-Term for Two Years1,379 1,418 39 0.01 0.01 - Reallocation of Library Maintenance Positions -79,48779,487 -2.002.00 Administrative Specialists - Extend Fixed-Terms for Two Years11,914 12,271357 0.20 0.20- Code Compliance Specialist-81,75081,750 -0.750.75 Brenton Building Renovation Costs $ -$ 2,100,000 $ 2,100,000 - -- Central Boulder Long-Term Planning - Alpine Balsam Site Planning- 5,100 5,100 - -- Central Boulder Long-Term Planning - Civic Area East Bookend Planning- 5,100 5,100 - -- Landlink Development and Information Tracking System Replacement Project - Extend Fixed Term for Two-Years $ 114,201 $ 102,000 $ (12,201)1.00 0.66 (0.34)Public Works Project Coordinator - Extend Fixed-Term for Two Years20,415 21,776 1,361 0.16 0.16 - Energy Code Specialist-80,81580,815 -0.750.75 Code Compliance Specialist-27,25027,250 -0.250.25 Total Changes, Public Works - Development and Support Services $ 2,459,308 3.41 PLANNING AND DEVELOPMENT SERVICES (P&DS) FUNDPLANNING AND DEVELOPMENT SERVICES (P&DS) FUNDCLIMATE ACTION PLAN (CAP) TAX FUNDCAPITAL DEVELOPMENT FUNDGENERAL FUNDGENERAL FUND
18 ATTACHMENT A Department / Fund / Action2016 Approved Budget2017 Approved BudgetTotal Change2016 FTE2017 FTEFTE ChangePUBLIC WORKS - TRANSPORTATIONAccess/TDM/Parking Mgmt. Strategies for City Employees in Civic Area $ 50,000 $ 50,000 $ - -- -Transportation Safety - Toward Vision Zero150,000 150,000 - -- Neighborhood Traffic Mitigation Program-100,000100,000 -1.001.00 Public Works Project Coordinator - Extend Fixed-Term for Two Years $ 20,685 $ 21,266 $ 581 0.15 0.15 - Ongoing Lighting Expense-61,00061,000 - -- Administrative Specialists - Extend Fixed-Terms for Two Years40,506 41,7211,215 0.68 0.68 - Data/Metrics Collection, Management, and Analysis-90,00090,000 -1.001.00 Total Changes, Public Works - Transportation $ 402,796 2.00 PUBLIC WORKS - UTILITIESPublic Works Project Coordinator - Extend Fixed-Term for Two Years $ 20,685 $ 21,266 $ 581 0.15 0.15 - Ditch Companies Assessment Costs49,442 96,775 47,333 - -- Administrative Specialists - Extend Fixed-Terms for Two Years9,531 9,817 286 0.16 0.16 - Public Works Project Coordinator - Extend Fixed-Term for Two Years $ 20,685 $ 21,266 $ 581 0.15 0.15 - Administrative Specialists - Extend Fixed-Terms for Two Years26,210 26,996 786 0.44 0.44 - Public Works Project Coordinator - Extend Fixed-Term for Two Years $ 41,371 $ 42,531 $ 1,160 0.30 0.30 - Administrative Specialists - Extend Fixed-Terms for Two Years30,976 31,905 929 0.52 0.52 - Customer Information Services Tech Support Specialist 90,502 104,530 14,028 0.75 1.00 0.25 Plant Operator A-D - Convert Fixed-Term to Standard64,018 64,018 -1.001.00 - Total Changes, Public Works - Utilities $ 65,684 0.25 WATER UTILITY FUNDSTORMWATER UTILITY FUNDGENERAL FUNDTRANSPORTATION FUNDWASTEWATER UTILITY FUND
19
City of Boulder
ATTACHMENT B
2017 SIGNIFICANT BUDGET CHANGES BY FUND,
ONE-TIME AND ONGOING
20 ATTACHMENT B Fund / DepartmentActionOngoing FundsOngoing FTEOne-Time FundsFixed Term FTEAdditional InformationGENERAL FUNDCitywideTransform Boulder Business Initiative ERP Implementation $ - - $ 650,000 - This funding will cover the cost of implementing the final ERP modules for Human Resources and Finance. City AttorneyOffsite Records Management - - 78,444 - City ClerkBoards and Commissions Annual Reception 5,000 - - - City ClerkCity Clerk Training - - 5,000 - City Manager's OfficeColorado Communities Climate Coalition Membership 30,000 - - - City Manager's OfficeCommunity Perception Assessment - - 100,000 - Assessment will address crime and delinquency within Boulder.City Manager's OfficeNeighborhood Services Programming 36,734 - - - Funding will support the Neighborhood Leadership Summit, the Block Party Trailer, Living Room Conversations.City Manager's OfficeVolunteer Program Implementation 22,000 - - - City Manager's OfficeResilience - - 248,785 1.00 Extends the Chief Resilience Officer position for 2-years and provides $110,000 NPE funding for resilience strategy implementation.City Manager's OfficeIncreased Funding for State Lobbying Contract 11,000 - - - CommunicationsStaffing for Expanded Video Coverage of Public Meetings - 0.75 - - This is a conversion of $60,000 in NPE for temporary staffing to cover a 3/4 time standard position and associated NPE for a program previously approved ongoing by council.Community VitalityAdministrative Specialist II 29,882 0.44 - - Community VitalityBoulder Junction On-Street Parking Pay Stations 10,500 - 26,250 - One-time funding for purchase as well as funding for ongoing operations and maintenance.Community VitalityChautauqua Access Management Plan Implementation - - 100,000 -
21 ATTACHMENT B Fund / DepartmentActionOngoing FundsOngoing FTEOne-Time FundsFixed Term FTEAdditional InformationGENERAL FUND CONTINUEDCommunity VitalityDepartment Master Plan $ - - $ 70,000 - Community VitalityHill Community Development Programming - - 37,500 - Community VitalityHill Reinvestment Strategy - Eco pass and Residential Services District - - 116,000 - Community VitalityCivic Area Parking Pay Stations 16,750 - - - Funding for ongoing operations and maintenance.Energy Strategy and Electric Utility DevelopmentReplenish Contingency Funding - - 239,476 4.50 FinanceExtend Flood Recovery/FEMA Reimbursement Staffing - - 92,948 1.50 Fire-RescueHAZMAT Authority 101,945 - - - This funding will allow Boulder Fire & Rescue to join the Boulder County Hazardous Substance Response Team which will improve HAZMAT response time.Fire-RescueOffice of Emergency Management (OEM) Cost Increases 7,500 - 4,259 - General GovernanceCitywide Event Management - - 140,000 - Human ResourcesLearning and Organizational Development (L&OD) Specialist - Extend Fixed-Term for two years - - 53,078 1.00 L&OD Position expires in June of 2017 and this represents 6-months of funding extension.Human ResourcesIntercultural Development Inventory - - 165,200 - Human ResourcesACA Compliance 70,000 - - - This funding will cover outsourced tracking of ACA compliance for Seasonal, Temporary and Part-Time Standard Employees.Human ServicesEarly Diversion Get Engaged (EDGE) Program - - 142,000 - The EDGE program supports efforts to divert individuals with mental illness and addictions away from the criminal justice system. Grant funding is being sought for the future.Human ServicesEmergency Shelter and Services - - 150,000 - Human ServicesFamily Emergency Rental Assistance Funding - - 263,000 Human ServicesHomelessness Workging Group - - 250,000 Human ServicesHomelessness Coordination, Planning and Analysis 250,000 2.00 - - Information TechnologyActionable Open Analytics 10,000 - - -
22 ATTACHMENT B Fund / DepartmentActionOngoing FundsOngoing FTEOne-Time FundsFixed Term FTEAdditional InformationGENERAL FUND CONTINUEDInformation TechnologyCouncil Technology Support Position - Convert from Fixed-term to Standard $ 83,500 1.00 $ - - Information TechnologyApplications Division Internship Program 18,275 - - - Information TechnologyApplications Support Position - - 67,440 1.00 2yr fixed-termInformation TechnologyConsulting/Engineering Support for Community Broadband Initiative - - 150,000 - Information TechnologySecurity Enhancement Projects 72,000 - 4,500 - Library and ArtsArts Grants - - 450,000 - Library and ArtsCivic Area Public Art - - 175,000 - This is supplemental funding to leverage the $280,000 in existing Community, Culture and Safety Tax funding for Civic Area Public Art.Library and ArtsArts Programming and Administration 71,000 0.25 - - This increases an existing position to full-time from 3/4 time and provides NPE for programming activities.Library and ArtsEarly Literacy App 10,000 - - - Library and ArtsCreative Technologist for Makerspace - - 92,592 1.00 2yr fixed-termLibrary and ArtsReallocation of Library Maintenance Positions to PW-DSS (79,487) (2.00)Parks and RecreationLead Maintenance Position - Horticulture 64,487 1.00 - - Parks and RecreationPark Operations Maintenance and Improvements 45,000 - - - This funding covers contracted costs for removal of hazardous materials in park spaces.Planning, Housing and SustainabilityCommunication Specialist II Position - Extend Fixed-Term for Two Years - - 43,000 0.50 Funding extension until 2019Planning, Housing and SustainabilityEmployee Conservation Coordinator - 0.50 - - Funding for these additional staff hours is being sourced through budget reallocation.Planning, Housing and SustainabilityPlanner I Position - Extend-Fixed Term for Two Years - - 76,000 1.00 Planning, Housing and SustainabilityZero Waste Compliance Assistant Position - - - 1.00 2yr fixed-term. Funding for this position is being sourced through budget reallocation from NPE.
23 ATTACHMENT B Fund / DepartmentActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTEAdditional InformationGENERAL FUND CONTINUEDPlanning, Housing and SustainabilityClimate Commitment Implementation $ 50,000 -$ - -Planning, Housing and SustainabilityCentral Boulder Long-Term Planning - Alpine Balsam Site Planning- - 210,900 -This represents the GeneralFund's portion of the costsincluding site area planning,redevelopment scenario analysis,and communications andoutreach.Planning, Housing and SustainabilityCentral Boulder Long-Term Planning - Civic Area East Bookend Planning- - 213,900 - PoliceAdministrative Specialist II 59,821 1.00 - - This position will support the processing of body-worn camera footage.PW-Development and Support ServicesBrenton Building Utilities Costs 117,500 - -- PW-Development and Support ServicesPublic Works Project Coordinator - Extend Fixed-Term for Two Years- -1,418 0.01 This represents the General Fund's portion of the position's cost.PW-Development and Support ServicesReallocation of Library Maintenance Positions 79,487 2.00 - -PW-Development and Support ServicesAdministrative Specialists - Extend Fixed-Terms for Two Years- - 12,271 0.20 Funding is split between General Fund, Utilities Funds, and Transportation Fund.PW-Development and Support ServicesCode Compliance Specialist 56,250 0.75 25,500 PW-TransportationAccess/TDM/Parking Mgmt. Strategies for City Employees in Civic Area- - 50,000 - PW-TransportationTransportation Safety - Toward Vision Zero 150,000 - PW-TransportationNeighborhood Traffic Mitigation Program 100,000 1.00 Total Changes $ 1,249,144 7.69 $ 4,754,461 13.71 Parks and RecreationContinue Civic Area Activation $ 50,000 -$ 100,625 1.00 Includes 1yr fixed-term extension and $80,000 in programming funding.Parks and RecreationMarketing 21,000 -17,873 0.25 Parks and RecreationPark Operations and Maintenance Improvements 60,500 - -- Parks and RecreationSeasonal Budget Increase 10,000 - -- Total Changes $ 141,500 -$ 118,498 1.25 0.25 CENT SALES TAX FUND
24 ATTACHMENT B Fund / DepartmentActionOngoing FundsOngoing FTEOne-Time FundsFixed Term FTEAdditional InformationAFFORDABLE HOUSING FUNDPlanning, Housing and SustainabilityHousing Strategy $ 141,500 1.00 $ - - Includes 1.0 FTE Planner II position along with $44,000 in programming funding.Total Changes $ 141,500 1.00 $ - - BOULDER JUNCTION ACCESS GENERAL IMPROVEMENT DISTRICT - PARKING FUNDCommunity VitalityAdministrative Specialist II $ 2,771 0.03 $ - - Community VitalityDepartment Master/Strategic Plan - - 10,000 - Total Changes $ 2,771 0.03 $ 10,000 - BOULDER JUNCTION ACCESS GENERAL IMPROVEMENT DISTRICT - TRAVEL DEMAND MANAGEMENT FUNDCommunity VitalityAdministrative Specialist II $ 2,771 0.03 $ - - Community VitalityDepartment Master/Strategic Plan - - 10,000 - Total Changes $ 2,771 0.03 $ 10,000 - CAPITAL DEVELOPMENT FUNDPW-Facilities and Asset ManagementBrenton Building Renovation Costs $ - - $ 2,100,000 - Planning, Housing and SustainabilityCentral Boulder Long-Term Planning - Alpine Balsam Site Planning - - 5,100 - Planning, Housing and SustainabilityCentral Boulder Long-Term Planning - Civic Area East Bookend Planning - - 5,100 - Total Changes $ - - $ 2,110,200 - CLIMATE ACTION PLAN (CAP) TAX FUNDPlanning, Housing and SustainabilityCommunications Specialist II - Extend Fixed-Term for Two Years $ - - $ 43,000 0.50 Funding extension for this position through 2018.Total Changes $ - - $ 43,000 0.50
25 ATTACHMENT B Fund / DepartmentActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTEAdditional InformationDOWNTOWN COMMERCIAL DISTRICT (CAGID) FUNDCommunity VitalityAdministrative Specialist II $ (11,359) - $ 11,359 - This represents reallocation of budget from CAGID.Community VitalityDepartment Master/Strategic Plan - - 90,000 - Community VitalityDowntown Boulder Eco pass Program 74,886 - - - Total Changes $ 63,527 - $ 101,359 - OPEN SPACE FUNDOSMPVisitor Use Technician - Convert Fixed-Term to Standard $ 65,000 1.00 $ - - OSMPDitch Assessments 81,000 - - - OSMPTrails Contracts Manager - Extend Fixed-Term for One Year - - 91,000 1.00 OSMPSeasonal Employee Classification - Conversion to Partial Year Schedule 45,520 12.00 - - Conversion of 16 seasonal crew leads (equivalent of 12.0 FTE) to 10-month standard partial year schedule employees. The seasonal staff count was not previously included in total FTE counts, however, this is a classification change, not a change in workforce numbers. Total Changes $ 191,520 13.00 $ 91,000 1.00 PLANNING AND DEVELOPMENT SERVICES (P&DS) FUNDPlanning, Housing and SustainabilityCode Assessment $ - - $ 150,000 - PW-Development and Support ServicesEnergy Code Specialist - - 80,815 0.75 3yr fixed-term; Position is budgeted at 1.0 FTE with additional 0.25 FTE being reallocated using existing resources within CAP Tax FundPW-Development and Support ServicesLandlink Development and Information Tracking System Replacement Project - - 128,000 1.00 Includes two-year extension of fixed-term support position.PW-Development and Support ServicesPublic Works Project Coordinator - Extend Fixed-Term for Two Years - - 34,025 0.24 2yr fixed-term; Remaining 0.76 FTE of position is budgeted in Transportation and Utilities Funds.PW-Development and Support ServicesCode Compliance Specialist 18,750 0.25 8,500
26 ATTACHMENT B Fund / DepartmentActionOngoing FundsOngoing FTEOne-Time FundsFixed Term FTEAdditional InformationPLANNING AND DEVELOPMENT SERVICES (P&DS) FUND CONTINUEDPW-Development and Support ServicesCentral Boulder Long-Term Planning - Senior Project Manager - Extend Fixed Term for Two Years $ - - $ 124,000 1.00 PW-Development and Support ServicesCentral Boulder Long-Term Planning - Administrative Specialist II - Extend Fixed Term for Two Years - - 55,000 1.00 PW-Development and Support ServicesCentral Boulder Long-Term Planning - Civic Area East Bookend Planning - - 50,000 - Total Changes $ 18,750 0.25 $ 630,340 3.99 RECREATION ACTIVITY FUNDParks and RecreationMaintenance Position - Boulder Reservoir $ - - $ 18,548 0.75 Position funding is offset by existing seasonal staff budget on a pilot basis.Parks and RecreationSilver Sneakers Classes 68,339 - - - It is expected that revenues will offset costs.Parks and RecreationWater Safety Position - Boulder Reservoir - - 17,197 0.75 Position funding is offset by existing seasonal staff budget on a pilot basis.Parks and RecreationIncrease Duration of Goats and Gardens Camp 22,560 - - - Parks and RecreationSeasonal Budget Increase 10,000 - - - Parks and RecreationGymnastics Flyers (Competitive Program) (57,000) - - - The competitive portion of this program is being transferred to a parent-run non-profit organization.Total Changes $ 43,899 - $ 35,745 1.50 STORMWATER UTILITIES FUNDPW-UtilitiesPublic Works Project Coordinator - Extend Fixed-Term for Two Years $ - - $ 21,266 0.15 2yr fixed-term; Remaining 0.85 FTE of position is budgeted in Transportation and P&DS Funds.PW-UtilitiesDitch Companies Assessment Costs 47,333 - - - PW-UtilitiesAdministrative Specialists - Extend Fixed-Terms for Two Years - - 9,817 0.16 Funding is split between General Fund, Utilities Funds, and Transportation Fund.Total Changes $ 47,333 - $ 31,083 0.31
27 ATTACHMENT B Fund / DepartmentActionOngoing FundsOngoing FTEOne-Time FundsFixed Term FTEAdditional InformationTRANSPORTATION FUND PW-TransportationPublic Works Project Coordinator - Extend Fixed-Term for Two Years $ - - $ 21,266 0.15 2yr fixed-term; Remaining 0.85 FTE of position is budgeted in Utilities and P&DS Funds.PW-TransportationOngoing Lighting Expense 61,000 - -- This represents supplemental operating funds for lighting improvements funded with Community, Culture and Safety Tax revenues.PW-TransportationAdministrative Specialists - Extend Fixed-Terms for Two Years- - 41,721 0.68 Funding is split between General Fund, Utilities Funds, and Transportation Fund.PW-TransportationData/Metrics Collection, Management, and Analysis 60,000 1.00 30,000 -Includes a TransportationTechnician position.Total Changes $ 121,000 1.00 $ 92,987 0.83 UNIVERSITY HILL COMMERCIAL DISTRICT (UHGID) FUNDCommunity VitalityAdministrative Specialist II $ (1,262)-$ - - This represents reallocation of budget from UGHID for this position. Community VitalityDepartment Master/Strategic- - 20,000 - Total Changes $ (1,262)-$ 20,000 - WASTEWATER UTILITY FUNDPW-UtilitiesPublic Works Project Coordinator - Extend Fixed-Term for Two Years $ - - $ 21,266 0.15 2yr fixed-term; Remaining 0.85 FTE of position is budgeted in Stormwater, Water and P&DS Funds.PW-UtilitiesAdministrative Specialists - Extend Fixed-Terms for Two Years- - 26,996 0.44 Funding is split between General Fund, Utilities Funds, and Transportation Fund.Total Changes $ - - $ 48,262 0.59
28 ATTACHMENT B Fund / DepartmentActionOngoing FundsOngoing FTEOne-Time FundsFixed Term FTEAdditional InformationWATER UTILITY FUNDPW-UtilitiesPublic Works Project Coordinator - Extend Fixed-Term for Two Years $ - - $ 42,531 0.30 2yr fixed-term; Remaining 0.70 FTE of position is budgeted in Stormwater, Wastewater and P&DS Funds.PW-UtilitiesCustomer Information Services Tech Support Specialist - Extend Fixed-Term for One Year - - 26,000 0.25 PW-UtilitiesPlant Operator A-D - Convert Fixed-Term to Standard - 1.00 - - The funding for this position is being reallocated from the overtime budget.PW-UtilitiesAdministrative Specialists - Extend Fixed-Terms for Two Years - - 31,905 0.52 Funding is split between General Fund, Utilities Funds, and Transportation Fund.Total Changes $ - 1.00 $ 100,436 1.07
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City of Boulder
ATTACHMENT C
2017 SIGNIFICANT CITYWIDE STAFFING/COMPLIANCE
BUDGET CHANGES
30
ATTACHMENT C
Fund Ongoing Funds
General Fund 36,928$
0.25 Cent Sales Tax Fund 4,575
Open Space Fund 176,000
Recreation Activity Fund 179,087
Transportation Fund 4,575
Water Utility Fund 4,575
Total 405,740$
General Fund 35,459$
Planning and Development Services (P&DS) Fund 16,093
Recreationa Activity Fund 2,527
Open Space Fund 6,222
Total 60,301$
LIVING WAGE
DIRECT LABOR
COST
CONTRACTED
LABOR COST
General Fund1 806,432$ 45,019$ 761,413$
0.25 Cent Sales Tax Fund 40,227 71 40,156
Affordable Housing Fund 78 78
Boulder Junction Capital Improvement Fund 1,724 1,724
Climate Action Plan (CAP) Tax Fund 1,039 1,309
Community Development Block Grant (CDBG) Fund 531 531
Community Housing Assistance Program (CHAP) Fund 78 78
Downtown Commercial District (CAGID) Fund 32,905 22,636 10,269
Open Space Fund 41,732 105 41,627
Permanent Parks and Recreation Fund 2,733 2,733
Planning and Development Services (P&DS) Fund 6,627 6,627
Recreationa Activity Fund 106,962 19,529 87,433
Stormwater Utilities Fund 13,531 6,724 6,807
Transportation Development Fund 625 625
Transportation Fund 141,235 20,712 120,523
University Hill Commercial District (UGHID) Fund 5,867 124 5,743
Wastewater Utility Fund 19,523 5,175 14,348
Water Utility Fund 16,281 5,007 11,274
Total 1,238,130$ 133,725$ 1,104,675$
FAIR LABOR STANDARDS ACT COMPLIANCE COSTS
AFFORDABLE CARE ACT MEDICAL INSURANCE COMPLIANCE COSTS
Additional Information
1$631,920 of the $761,413 in General Fund Direct Labor Cost is attributable to the Fire-Rescue Department's ambulance contract with
American Medical Response (AMR).
31
City of Boulder
Strategic Planning
2017 Annual Budget
Long Range Fiscal Planning
In 2006, after a period of frequently declining revenues, the Boulder City Council appointed a Blue
Ribbon Commission (BRC One) to study revenue policy issues confronting the city. In their 2008
report to Council, BRC One identified a significant gap between long term revenues and
expenditures, and recommended a strategy of revenue stabilization to address this gap.
BRC One also recommended study of expenditures, recognizing that sustained fiscal health would
only be achieved through a balance of revenue stabilization and appropriate expenditure control.
The Boulder City Council then appointed a second Blue Ribbon Committee (BRC Two) in 2008. The
BRC Two report to Council in 2010 identified strategies to address rising costs, and provide
efficient and effective use of public funds.
Revenue Stabilization
BRC One identified a potential $135 million annual gap between revenues and expenditures in the
city by 2030. Key recommendations to address the revenue gap included:
Renew expiring taxes without a sunset
Remove revenue dedication except for capital projects
Remove Taxpayer Bill of Rights (TABOR) limitations on property tax
Review taxes and fees to ensure that growth pays its own way
Diversify revenues
Review fees for appropriate cost recovery
Leverage funds
The city has made progress in several of the areas identified.
In 2008 the community voted to remove all remaining TABOR restrictions on revenue. These funds
have been used to support important operating needs of the city in the areas of public safety and
infrastructure maintenance and repair. The voters also approved the renewal without restriction or
sunset of the .38 cent sales tax (2008) and the .15 cent sales tax (2009). These revenues support
human services, arts, public safety, environmental affairs and general city operations. In 2010,
voters approved an increase of 2 percent to the city’s accommodation tax, to support the
promotion of tourism and economic vitality, and general city operations. In 2012, voters approved
renewal of the .25 cent sales tax and the Climate Action Plan Tax. These taxes, which remain
32
Strategic Planning
dedicated and sunset (CAP tax-2017, .25 cent sales tax-2035) support key climate initiatives and
valued quality of life programs and services. Most recently, voters approved a temporary .15 cent
sales tax for Transportation and the extension of two Open Space taxes. The combination of these
result in 16 years of a .15 cent tax for Transportation (2014-2029), ten years of a .15 cent sales
tax for general city operations (2030-2039), and ongoing support of Open Space and general city
operations through the renewal of a .33 cent sales tax.
The City Council is currently reviewing the city’s development excise taxes and impact fee
schedules. These taxes and fees are designed to mitigate the impact of new development on the
city’s capital infrastructure. The updated tax rates and fee schedules will go before council for
final consideration and/or adoption in Fall 2016. In November 2011, voters approved a measure
allowing the city to leverage existing revenues to bond for up to $49 million in capital projects
that address significant deficiencies and high priority infrastructure improvements throughout the
community. These projects are all underway and the majority will be completed by the end of
2016. Details of the Capital Bond projects can be found in the 2017-2022 Capital Improvement
Plan. In 2015, and in the absence of a franchise agreement with Xcel and while the city continued
to explore the potential of creating a municipal electric utility, voters approved the extension of
the portion of the Utility Occupation Tax used for general city services and programs. The ballot
measure extended the tax until Dec. 31, 2022. If funding is not continued past 2022, either
through contribution from a municipal electric utility or, barring the creation of a municipal
electric utility, through tax renewal or other means, adjustments to expenditure would be made,
as needed.
The city continues to pursue strategies for revenue stabilization. In November 2014, voters
approved a temporary .30 cent tax in support of short-term community culture and safety related
capital projects (see Comprehensive Financial Strategy on the next page). Construction projects
are currently in progress, are expected to be completed in 2018. Details of the Community,
Culture and Safety Project can be found in the 2017-2022 Capital Improvement Plan. In 2015, the
City of Boulder completed the sale of $40 million in certificates of participation (COP), proceed of
which were used for the purchase of Boulder Community Health’s Broadway campus. The debt
service on these COPs is covered by increased property tax revenues in the General Fund,
designated for this purpose, in line with city financial policies of identifying new revenue for new
expenditures.
Expenditure Control
Noting that revenue strategies alone cannot eliminate the revenue gap over the long term, BRC
Two looked at city expenditures and recommended the following:
Review management policies in the areas of compensation and asset management
Eliminate duplication of services
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Strategic Planning
Adopt a budget process based on prioritization of services
Use meaningful performance measures to determine attainment of city goals
Fully cost city services and programs
Reduce General Fund subsidies to restricted funds, as appropriate
The city has made progress in several of the areas identified.
Beginning in 2011 the city has undergone significant review of its compensation policies and
strategies. In 2012 a new, market based, compensation structure was implemented for the
Management/non-union work group and 2013 marks the fourth year in strategic benefits plan
redesign, with an increased emphasis on employee wellness and employee cost sharing.
The city adopted Priority Based Budgeting (PBB) in 2010, and more information on PBB’s results
can be found in the following subsection.
In a next step toward ensuring greater transparency and a budget that supports community
priorities as identified through council and public input and defined in the Sustainability
Framework Outcomes and Priority Based Budgeting results, a Community Dashboard will soon be
on-line, showing goals, targets, and progress in these outcome areas. The first phase of this
effort will focus on a few key goals in each area and will show performance data currently known.
Future phases will include ongoing measurement collection and benchmarking, as well as more
detailed drill down functionality on specific performance measures, and a tie in to amounts
budgeted in support of the outcomes.
Finally, to correctly cost city programs and allocate resources in a more transparent way, a cost
allocation study was completed in 2014, and updated in 2016. The results of this are being
applied to the 2017 budget. This study will be updated every other year.
Comprehensive Financial Strategy
During 2013 and 2014, a cross-departmental team completed the update of the city’s
Comprehensive Financial Strategy (CFS). This is the evolution and next version of the original Blue
Ribbon Commission work. The conclusion from the Commission’s original work was if the city
continued on the same path, there would be an annual gap between revenues and expenditures of
$135 million per year by 2030. In the original work, an econometric model was used that took
into account the impact of an aging population, the continuation of the erosion in the type of
goods that are subject to sales and use tax, and other demographic impacts expected in the next
20 years. Since that work was done, Council has implemented and adhered to some very powerful
financial policies that have brought stability to the financial situation of the city. The main policy
adopted has resulted in a truly balanced budget. That is, ongoing expenditures are balanced to
ongoing revenues, and one-time revenues are used for one-time expenditures. By using this
financial discipline on an ongoing basis, and if it is used in the future, the gap for currently
34
Strategic Planning
provided services has been eliminated.
To maintain this position, the challenge in the future occurs when new ongoing services and
programs are added. These new costs must be kept in balance with ongoing revenues. The
ongoing revenues may come from normal growth in current revenues, new revenues that are
approved by the voters or by reducing current expenses that are equal to the new costs. This is
part of the work that occurs in Priority Based Budgeting. The financial model we are using now is
not an econometric model. The original model was not easy to update on an ongoing basis, was
very complex, and could not be used in conjunction with the ongoing budget processes of the
city. This new model is one staff can use in conjunction with the annual budget and project into
the future.
Due to the financial policies now being used by the city, the impacts that were included in the
original econometric model are included each year while doing the annual budget. The annual
budget looks at the upcoming year and five years into the future. The new CFS budget model is
used to analyze various trends that look twenty years into the future. Other major financial
policies enacted by the Council and used by the city that have had a major impact on reducing the
gap and that address the peaks and troughs of the business cycle are:
Carrying adequate reserves to help ride out the early stages of economic downturns and
natural disasters.
When the economy does turn down for an extended period of time, ongoing expenses
are reduced by the amount of reduction in ongoing revenues.
Expenditures for capital come from one-time money or from borrowed money that can
be paid with current or new sources of revenue.
New expenditures occurring due to new capital can be absorbed with current revenues,
or if significant, a new source of revenue needs to be approved to offset the impact of
the new costs.
Figure 2-01: Planning and Finance Policy Structure in Boulder, Colorado
35
Purpose of PBB
Priority Based Budgeting (PBB) builds on the city’s prior Business Plan, which separates goals and
actions into near term versus long term time frames. PBB harnesses the policies and values of the
Boulder Valley Comprehensive Plan and department strategic and master plans.
Priority Based Budgeting (PBB)
As the cornerstone of the city’s budget process, PBB gives the city three central benefits:
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
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
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.
2017 PBB Outcomes
Now integrated into its seventh consecutive year of budget development, PBB is the framework
within which all budget decisions are made. In the 2015 budget process, the city engaged in a
streamlined PBB process, recognizing the significant work that had been 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. The 2014 budget invested
primarily in enhancing existing high priority programs, with the goal of an increased impact on
achieving the PBB identified results. As a result, the 2017 PBB process was able to maintain the
quartile information previously identified and the 2017 budget process focused on continued
investment in high quartile programs and services, reflecting community priorities.
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. A listing of all 2017 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.
Strategic Planning
36
Strategic Planning
Table 2-01: Proportion of Funding by PBB Quartile
Another way to look at the resource shifts achieved by using PBB in the budgeting process is
shown in Table 2-01 below. The most significant increase occurred in quartile 2 with a 12.0%
increase over 2016. The majority of this increase is due to increases in DET and impact fees
capital development, cost allocation and arts funding in the Library, and general increases due to
the Affordable Care Act and living wage in both Parks and Recreation and OSMP. Also quartile 2
are program increases Human Services for homelessness initiatives and in Police for code
enforcement, general investigations and major crimes units.
Figure 2-02: Budget Allocations for 2017 in PBB Terms
Figure 2-02 shows the distribution of the 2017 budget and budget additions by Quartile. The
largest amount of new or reallocated investment is in Quartile 2, with a lesser amount of
investment in Quartiles 1 and 3.
$0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000
Quartile
4
Quartile
3
Quartile
2
Quartile
1
2016 Approved
Budget
2017 Approved
Budget
$119,809,526
$70,899,190
$65,681,168
$11,396,708
PRIORITY BASED BUDGETING
Quartile
2016 Approved
Budget
Share of 2016
Total (%)
2017 Approved
Budget
Change to 2016
Budget (%)
2017 Approved
Budget
Share of 2017
Total (%)
Q1 116,183,712$ 45.5% 3,625,814$ 3.1%119,809,526$ 44.5%
Q2 64,563,846$ 25.3% 7,730,159$ 12.0%72,294,005$ 26.9%
Q3 63,648,382$ 24.9% 1,958,677$ 3.1%65,607,059$ 24.4%
Q4 11,024,367$ 4.3% 356,636$ 3.2%11,381,003$ 4.2%
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City of Boulder
PRIORITY BASED BUDGETING (PBB) RESULTS AND ATTRIBUTES
2017 Annual Budget
Policy goals for the 2017 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 2017 budget process is:
Results
COMMUNITY PROGRAMS
Community Programs were scored against the following five results based on how
essential the programs are to achieving the result’s definitions listed below.
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.
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Priority Based Budgeting (PBB) Results and Attributes
Results (Cont’d)
COMMUNITY PROGRAMS (Cont’d)
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.
GOVERNANCE PROGRAMS
Governance programs were scored against the following five result definitions based
on how essential the programs are to achieving the result’s definitions listed below.
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.
39
Priority Based Budgeting (PBB) Results and Attributes
Attributes
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.
COMMUNITY AND GOVERNANCE PROGRAMS
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.
COMMUNITY PROGRAMS ONLY
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.
GOVERNANCE PROGRAMS ONLY
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 utilization 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.
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40
41
City of Boulder
BUDGET ALLOCATIONS BY
PRIORITY BASED BUDGETING (PBB) QUARTILE
2017 Annual Budget
Final program scores created four quartiles. The highest rated programs are in Quartile 1. Figures
2-03 through 2-05 below demonstrate that the city’s budget represents an allocation of greater
financial resources to programs identified as highly influential in achieving city results (Quartiles 1
and 2). Priority Based Budgeting provides the City with an additional tool to identify efficiencies
and ensure that the city provides priority services to residents and businesses.
Figure 2-03: 2017 Budget Allocations by
PBB Quartile, All City Programs
$0 $20,000 $40,000 $60,000 $80,000 $100,000
Quartile 4
Quartile 3
Quartile 2
Quartile 1 $119,809,526
$72,294,005
$65,607,059
$11,381,003
42
Budget Allocations by Priority Based Budgeting (PBB) Quartile
Figure 2-04: 2017 Budget Allocations by
PBB Quartile for Community Programs
Figure 2-05: 2017 Budget Allocations by
PBB Quartile for Governance Programs
$0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000
Quartile 4
Quartile 3
Quartile 2
Quartile 1 $106,901,824
$54,078,039
$49,144,958
$6,852,627
$0 $20,000 $40,000 $60,000 $80,000 $100,000
Quartile 4
Quartile 3
Quartile 2
Quartile 1 $18,215,966
$16,462,100
$12,907,702
$4,528,376
43
City of Boulder
PRIORITY BASED BUDGETING (PBB) PROGRAMS BY QUARTILE
2017 Annual Budget
44
Priority Based Budgeting (PBB) Programs By Quartile
QUARTILE 1
City Attorney's Office Public Works - Development and Support Services
Administrative Services Building Inspection
Advisory Services Building Plan Review and Permit Issuance
Court Services - Civil Litigation and Municipal Prosecution Code Enforcement
City Records Management Development Review
City Manager's Office Engineering Permits
City Administration and Operations Radio Shop and Communications Support
Organizational Development Base Map Data Maintenance
Community Planning and Sustainability Public Works - Transportation
Comprehensive Planning Airport Maintenance and Operations
Building Permit Plan Review & Issuance (Zoning Compliance)Bikeways/Multi-Use Path Maintenance
Development Review Multimodal Planning
Building Permit Site Inspection Sidewalk Repair
Zoning Administration Signal Maintenance & Upgrade
Regional Sustainability Signs & Markings
Energy Strategy and Electric Utility Development Street Repair and Maintenance
Boulder's Energy Future Street Snow & Ice Control
Finance Traffic Engineering
Financial Reporting Transit Operations
Finance Administration Transportation System Management
City Budget Development Airport Maintenance and Operations
Fire Public Works - Utilities
Fire Response, Emergency Medical Response Collection System Maintenance
Hazardous Materials Release Response/Training Distribution System Maintenance
Housing Flood Channel Maintenance
Affordable Housing Planning/Development Review Flood Management
Human Resources Industrial Pretreatment
Compensation Planning and Project Management
Information Technology Storm Sewer Maintenance
Packaged Application Support Wastewater Treatment Plant (WWTP) Operations
Geographic Information Systems (GIS)Water Treatment Plants Operations
Network Administration (WAN/LAN/Wireless)
Security Administration
Server Administration
Open Space and Mountain Parks
Forest Ecosystem Management Program (FEMP)
Ranger Naturalist Services
Planning and Plan Implementation Coordination
Trail Maintenance and Construction
Trailhead Maintenance and Construction
Parks and Recreation
Forestry Operation
Park Operations and Maintenance
Athletic Field Maintenance
Planning
Reservoir Programs, Services and Maintenance
Valmont City Park, Programs, Services and Maintenance
Police
Alcohol Enforcement/ Education
Hill Unit
Mall Unit
Patrol Watches I, II and III
Traffic Enforcement
45
Priority Based Budgeting (PBB) Programs By Quartile
QUARTILE 2
City Manager's Office Open Space and Mountain Parks
General Administration/Clerk Agricultural land management
Conduct of Elections Ecological Restoration Program (ERP)
Intergovernmental Relations Education and Outreach Program
External Communication Grassland Ecosystem Management Program (GMEP)
Community Planning and Sustainability Integrated Pest Management (IPM)
Ecological Planning Real Estate Acquisition OSMP
DUHMD / PS Real Estate Services to OSMP
Meter Program Water rights administration
Planning Boulder Junction Access GID - TDM Wetland and Aquatic Management Program (WAMP)
Downtown and Community Improvements Wildlife & Habitats
Citywide Event Permitting Public Relations
Citywide Film permitting Parks and Recreation
Finance Construction
Purchasing Natural Resource Management (IPM, Water, Wetland, Wildlife)
Departmental Budget Support Golf Course Programs, Services and Maintenance
Liquor Licensing Recreation Center Operations and Maintenance
Sales Tax - Auditing Police
Sales Tax - Licensing, Collections Accident Report Specialists
Administration Crime Prevention
Debt Management DUI Enforcement
Fire General Investigations
Inspections/Code Enforcement, Fire Investigation, Fire Code Permits Major Crimes Unit
Office of Emergency Management Narcotics
Housing Photo Radar
Funding/Community Development Police and Fire Communications Center.
Housing Funding Special Events Response
Human Resources Code Enforcement
Employee & Labor Relations Public Works - Development and Support Services
Policies & Procedures Rental Housing Licensing
Payroll Capital Development (DET & Impact Fees)
Data Management Facility Major Maintenance (MM projects > $3,000)
Human Services Facility Renovation & Replacement (R&R)
Prevention & Intervention GIS Services
Office of Human Rights Public Works - Transportation
Human Services Fund Employee Transportation Program
Human Services Planning Public Area Lighting
Early Childhood Programs Travel Demand Management
Information Technology Public Works - Utilities
Custom Application Provision and Related Support Hazardous Materials Management Program
eGovernment (Web/Internet)Raw Water Facilities Operations
Database Administration Stormwater Permit Compliance
Disaster Recovery/Planning Stormwater Quality Operations
Telephone Systems Administration and Device Support Wastewater Quality Operations
Technology Training Water Quality Operations
Emerging Technology Support Water Resources Operations
Library and Arts
Main Library - Access Services & Facility
Municipal Court
Adjudication
Probation Services
Case Management - General
46
Priority Based Budgeting (PBB) Programs By Quartile
QUARTILE 3
City Manager's Office Library and Arts, cont.
Internal Communication Main Library: Adult Services
Community Planning and Sustainability Digital Services
Historic Preservation Art Grants Program
Business Incentive Programs Municipal Court
Economic Vitality Program & Sponsorships Case Management - Animal
City Organization Sustainability Case Management - Parking
Energy Efficiency and Conservation Case Management - Photo Enforcement (Radar and Red Light)
Waste Reduction Case Management - Traffic
DUHMD / PS Open Space and Mountain Parks
Parking Garages/Lots- Downtown & Uni Hill Real Estate Services to GF
University Hill streetscape & public space maintenance Conservation Easement Compliance
Neighborhood Parking Program Cultural Resources Program
Parking Enforcement & Special Event Enforcement Dog tag, permit and facility leasing programs
TDM-Commercial District Access program Facility management
EcoPass Program Junior Rangers
Civic Plaza- Farmer's Market Monitoring & Visitation Studies
Mall Permitting Payments to Fire Districts
Finance Rapid Response
Imaging/Record Retention Resource Information Services
Payment Processing Signs
Old Hire Pension Plan Management Volunteer Services Program
Forecasting & Analysis Parks and Recreation
Long-range Planning Volunteers, Community Events, Historic and Cultural Management
Policy Analysis Therapeutic Recreation Programs and Services
Other Licensing Outdoor Pools Programs, Services and Maintenance
Prop & Casualty Self Insurance Sports Programs and Services
Workers' Compensation Self Insurance Police
Accounts Receivable - Assessments Property and Evidence
Portfolio Management Records Management
Fire School Resource Officers
Departmental Vehicle/Equipment Maintenance and Replacement Specialized Investigations
Public Fire and Safety Education, Juvenile Fire Setter Intervention Target Crime Team
Wildland Operations/Planning/ Mitigation/ Coordination Victim and Volunteer Services
Housing Animal Control
Homeownership Programs Public Works - Development and Support Services
Human Resources Contractor Licensing
Learning & Organizational Development Facility Operations & Maintenance (O&M projects < $3000)
Recruitment & Selection Fleet Operations - Preventative Maintenance (PM)
Benefits Fleet Replacement
Human Services Public Works - Transportation
Family Resource Schools Forest Glen GID (Eco-Pass)
Youth Opportunities Program Graffiti Maintenance
Community Relations Median Maintenance
Senior Centers Street Sweeping
Senior Resources Public Works - Utilities
Seniors/Health & Wellness Billing Services
Information Technology Hydroelectric Operations
End-User Device, Office Automation Administration and Tier 2 Support Marshall Landfill Operations
Library and Arts Meter Operations
BoulderReads! Adult and Family Literacy Services Water Conservation
Carnegie Library Facility and Programming
Library Branch Services: Meadows, George Reynolds, North Boulder Station
Prospector
47
Priority Based Budgeting (PBB) Programs By Quartile
QUARTILE 4
City Manager's Office Police
Board and Commission Administration Community Police Center (CPC)
Sister City Administration Crime Analysis Unit
Multi Media Crime Lab
DUHMD / PS Public Works - Development and Support Services
Public Information/Econ Vitality Equipment Replacement (non-fleet)
CAGID Parking Refunds Fleet Operations - Fueling
Trash Bag supplies outside the Hill Business District Fleet Operations - Repair
BID funding for survey/database
BID funding for events/marketing
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
Contracts (Rocky Mtn Rescue Group, Ambulance)
SWAT Support (for Police Department)
Water Search and Rescue/ Recovery/Training
Housing
Asset Management/ Monitoring
Human Services
Community Mediation Program
Food Tax Rebate Program
Seniors/Social Programs
Information Technology
Help Desk (Tier 1) Support
Library and 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 and 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
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48
49
City of Boulder
General City Information
2017 Annual Budget
Short 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. 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. Boulder City was part of the
Nebraska Territory until February 28, 1861, when the Territory of Colorado was created by the
U.S. Congress. The city grew slowly and developed as a supply base for miners going into the
mountains in search of gold and silver. Boulder City residents provided these miners with
equipment, agricultural products, housing and transportation, and gambling and drinking
establishments.
Boulder became known as a community with a prosperous economy, a comprehensive
educational system, and well maintained residential neighborhoods. Boulder's first
schoolhouse was built in 1860 at the southwest corner of Walnut and 15th Street, the first in
the territory. Railroad service came to Boulder in 1873, and tracks were laid to provide service
to Golden and Denver and to the mining camps to the west. In 1874 Boulder received the
location for the University of Colorado (CU).
City government was formalized in November, 1871 when the town of Boulder was
incorporated. Designation of Boulder as the county seat had occurred in 1867. The railroad
Approved Boulder as a site for a Chautauqua (traveling shows that provided education
combined with entertainment) in 1897. Boulder residents voted to issue bonds to buy the
land, and the now familiar Chautauqua auditorium was built.
Hotel Boulderado opened to the public for business on January 1, 1909, and tourism
dominated the Boulder economy for the next forty years. By World War II, when tourism
declined, the U.S. Navy's Japanese language school was located at CU, and young men and
women from around the country became acquainted with the city. Following World War II,
Boulder's population increased significantly. With the completed turnpike to downtown
Denver, Boulder continued to expand. From 1950-1972 the population grew from 20,000 to
72,000.
50
Citywide Context and Budget Process
With 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, Boulder began
a period of infill and re-use of standing structures that continues to present. The Historic
Preservation Code was passed in September 1974. The ordinance preserves significant
portions of the city’s past while encouraging the rehabilitation of its historic buildings.
Boulder Today
Environment
Boulder today continues the tradition of remaking itself into a more environmentally
sustainable and healthy community. Boulder became the first city in the United States to tax
itself for funds to be used 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 5.3 million visits per year. Boulder was one
of the first places in the nation to offer curbside recycling, and it was the first city in the U.S.
to mandate a residential green building code. Boulder adopted Zero Waste principles in 2005,
and then passed a municipal carbon tax in 2008 to counteract global warming. In 2011, voters
approved 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.
Business and Economic Trends
Boulder is 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. 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.
Entertainment and Culture
Boulder 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, Chautauqua
Auditorium, Museum of Contemporary Art, and over 30 art galleries. The city provides a
thriving restaurant scene with over 300 restaurants, 19 breweries, and five wineries. There are
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.
51
Citywide Context and Budget Process
Boulder’s Awards and 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) , The Healthiest Cities in America (#1) - Niche, Most Educated Metro Areas in the Nation
(#2) - ValuePenguin, 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).
City Government
The City of Boulder has a Council-Manager form of government. Under this form of
government, the elected City Council sets the policies for the operation of the Boulder
government. The administrative responsibilities of the City rest with the City Manager, who is
appointed by the City Council. The City Council also appoints the city attorney and the
municipal judge.
The City Council consists of nine members, a Mayor, a Mayor Pro Tem, and seven Council
members. City Council members are elected at-large and are non-partisan. The Mayor and
Mayor Pro Tem are chosen for two-year terms by the Council from among its nine members.
Demographic Characteristics
Population: 107,1673
Median Age: 29.91
Median Education: 70% of residents with Bachelor’s degree or
higher1
Median Family Income: $92,9511
Median Household Income: $62,7971
Per Capita Income: $38,4011
Median Value of Owner-Occupied Housing Units: $499,2002
Median Rent: $1,2032
Persons Below Poverty Level: 23.2%2
Unemployment Rate: 3.4% (Source: June 2016, Bureau of Labor
Statistics)
1 Source: Boulder Economic Council Demographic and Economic Data.
2 Source: U.S. Census Bureau: State and County QuickFacts.
3 Source: City of Boulder (Jan 1, 2016).
52 Figure 3-01: City of Boulder 2017 Organizational Chart
53
City of Boulder
BUDGET PHILOSOPHY AND PROCESS
2017 Annual Budget
Budget Philosophy
Serving the public trust requires that the Annual Budget provide the best possible allocation of
resources to many different needs in the community. The budget process is a principal
management tool for the city’s administration and, in allocating the city's resources, the
annual process both reflects and defines the annual work program. In this context, the budget
provides a framework for us to accomplish the city’s vision, which is "service excellence for an
inspired future." The budget should also reflect our core city organization values of customer
service, respect, integrity, collaboration, and innovation.
In addition to balancing allocations to meet community needs and incorporating our vision
and core values, a successful annual budget preparation process requires excellent
communication, community outreach, and a commitment to excellence. To this end, the
process must be a cooperative effort of the entire city organization.
The City of Boulder prides itself on being a progressive community, willing to challenge the
status quo and operating on the "cutting edge." City staff have accepted this challenge by
developing the budget as part of a search for creative solutions for the delivery of city
services. The budget emphasizes measures such as Priority Based Budgeting program scoring
to improve the productivity and effectiveness of service delivery to residents. Added teamwork
and efficiency can assist with getting the job done between functional areas within the city and
at the lowest possible cost, and also with delivering services to the community. The overriding
goal is to support the standards set by the community by providing valuable services at
reasonable cost.
The budget is based upon timely, consistent and clearly articulated policies. The budget is
realistic and includes adequate resources to meet assigned work programs. Once adopted,
within the parameters of policy guidelines, departments are given full spending authority for
their budget(s).
Budget Process
The fiscal year of the city is the calendar year. The city has implemented an annual budget
process and adopts the coming year’s budget by December 1, as provided by state law.
54
Citywide Context and Budget Process
The City of Boulder Charter establishes the time limits pertaining to the adoption of the budg-
et. The budget process and schedule of development is designed to fit within the Charter
mandate and to allow for active and early participation by the City Council, with an emphasis
on public input. The city's budget is developed throughout the year, but the bulk of the effort
occurs during a nine month period beginning in February and ending in October.
In February, the city begins the development of five year revenue projections along with pre-
liminary cost projections. In April/May, Council is updated on the Approved budget. At this
time, policy issues are presented and Council has the opportunity to provide direction for con-
sideration by the City Manager in the development of the Approved budget. Then the city
compiles all the necessary information in the budget guideline manual that provides the basis
for the development of each department's budget.
Departments begin developing their detailed budgets in May with review by boards and/or
commissions where appropriate. The City Manager reviews departmental budgets in June/July
and meets with staff as needed to discuss the proposals submitted by departments.
The Approved Budget is presented to the City Council in September and made available to the
public at the same time. In August/September, Council holds study sessions to review the Ap-
proved Budget and Capital Improvement Program (CIP).
The budget for the ensuing term and the annual Appropriation Ordinances for the coming fis-
cal year are adopted in October during public hearings. The public is given opportunity to
comment on the Approved Budget during October Council meetings. The Final Budget docu-
ment is printed and is available to staff and the public at the beginning of the following year
(see Figure 3-02).
There are opportunities during the fiscal year for changes to the annual appropriation ap-
proved by City Council. The first is the “Carryover and First Budget Supplemental,” typically
adopted in May and re-appropriates funds from the previous year for projects or obligations
that were approved but not completed during the year. Another opportunity to change appro-
priations during the year is in November and is known as the “Second Budget Supplemental.”
In line with the city's budget philosophy that, with the exception of emergency situations, ap-
propriations be considered only during comprehensive budget review processes, most of the
requested adjustments in the second supplemental are funded by new revenues or grants.
55
Citywide Context and Budget Process
However, in years where new initiatives are launched and other unique circumstances become
apparent after annual budget approval, additional adjustments to base may be brought for-
ward 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 finan-
cial management by segregating transactions related to certain government functions or activ-
ities.
Funds are classified into three categories: governmental, proprietary and fiduciary. Each cate-
gory, in turn, is divided into separate fund types.
Figure 3-02: Schedule of Budget Process by Month
56
Citywide Context and Budget Process
Governmental funds are used to account for all or most of a government’s general ac-
tivities, including the collection and disbursement of earmarked monies (special reve-
nue 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 some other 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 fi-
nancial 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 Ac-
counting Standards Board (FASB) pronouncements issued prior to November 30, 1989,
and General Accounting Standards Board (GASB) statements since that date in account-
ing and reporting for its proprietary operations.
Fiduciary funds are used to account for assets held on behalf of outside parties, in-
cluding 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 generally are used to account for assets that the govern-
ment holds on behalf of others as their agent.
Fund Definitions
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 an-
other 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 re-
ceived 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 cur-
rent level of public amenities such as police, fire, library, human services, municipal
offices, streets, and parks and recreation.
57
Citywide Context and Budget Process
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 financial contributions from devel-
opers and General Fund contributions which are to be used to construct, purchase and
maintain permanently affordable housing units in Boulder. This fund is also used to
cover administrative costs to run the program.
Community Housing Assistance Program (CHAP) Fund accounts for property tax, a
housing excise tax and fees to be used to increase the supply of affordable housing in
Boulder.
.25 Cent Sales Tax Fund accounts for earmarked sales tax authorized by the voters in
1995 for parks and recreation operating and capital needs.
Library Fund accounts for the operations of the city-owned library and branches.
Financing is provided by general property taxes, gifts, donations, and other third -party
contributions.
Recreation Activity Fund accounts for revenues and expenditures related to the
provision of recreation, reservoir and golf course services/programs.
Climate Action Plan Fund (CAP) 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.
Airport Fund accounts for the operations of the city-owned municipal airport.
Financing is provided by grants, rents and leases.
Transportation Fund accounts for construction, operation and maintenance of all major
thoroughfares, local streets, bikeways, walkways and city-owned parking. Financing is
provided by sales taxes, the city's share of the County Road and Bridge tax, State
Highway Users' tax and State Auto Registration fees.
58
Citywide Context and Budget Process
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 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 utilized 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:
.25 Cent Sales Tax Bond Proceeds Fund
Permanent Park and Recreation Fund
Boulder Municipal Property Authority Fund
Boulder Junction Improvement Fund
2011 Capital Improvement 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.
Boulder Municipal Property Authority Fund financing is provided by base rentals from
the General Fund, Lottery Fund, Open Space Fund and the Permanent Park and
Recreation Fund.
59
Citywide Context and Budget Process
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, financ-
ing 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
Community, Culture and Safety Tax Fund
Internal Service Funds
The Internal Service Funds are established to finance and account for services and/or com-
modities 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 accounts for payments of compensated absences to employees
of the General and Library Funds. Funding is received primarily from the General Fund.
Fleet Operations Fund accounts for the costs of operating and maintaining automotive
equipment used by other city departments. Such costs are billed to recipient
departments.
Fleet Replacement Fund accounts for the costs of acquiring automotive equipment
used by other city departments. 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.
60
Citywide Context and Budget Process
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.
Pension Trust Funds
These fiduciary funds account for the accumulation of resources to be used for retirement an-
nuity 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
fire fighters.
Budget Basis
Budgets are prepared on a modified accrual basis, except for outstanding encumbrances
which are budgeted as expenditures. Briefly, this means that obligations of the city are budg-
eted as expenditures, but revenues are recognized only when they are measurable and availa-
ble. "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 liabili-
ties of the current period. Expenditures generally are 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 con-
forms 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 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.
61
Citywide Context and Budget Process
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 real property every two years. As provided by
state law, the residential rate is 7.96% of its actual value, and other property is
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.
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Citywide Context and Budget Process
Division - A group of related tasks to provide a specific benefit to either the general
public or the city organization. A division is a sub -organizational unit of the
department.
Encumbrance - Appropriations committed by contract for goods or services, which
have not yet been paid.
Fiscal Year - A 12-month period to which the annual operating budget applies and at
the end of which a government determines its financial position and the results of its
operations. The City of Boulder's fiscal year is January 1 through December 31.
Full Time Equivalent (FTE) - Unit used to measure the 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 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.
63
Citywide Context and Budget Process
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.
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.
64
Citywide Context and Budget Process
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.
65
City of Boulder
Citywide Financial and Management Policies
2017 Annual Budget
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
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.
66
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.
1.6 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.
1.7 Budgetary Control
The City of Boulder monitors revenues and expenditures on an ongoing basis and
ensures that expenditures do not exceed appropriation 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.
Financial and Management Policies
67
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;
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.
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.
Financial and Management Policies
68
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.
Financial and Management Policies
69
Boulder Housing Partners (formerly the Housing Authority) shall not be charged cost
allocation. The City Attorney serves as General Counsel to Boulder Housing Partners
and all costs for services provided by the City Attorney’s Office shall be borne by the
General Fund.
3.4 Building Maintenance/Renovation
To protect city investment in facilities, funds shall be budgeted annually for
maintenance of such facilities. To extend the life of these assets, the goal shall be to
increase the funds budgeted annually for maintenance of facilities to approximately 2
percent of the replacement cost (with the exception of debt financed facilities).
The Facility & Asset Manager will prioritize maintenance/renovation needs to ensure
that critical systems are properly maintained so that facility safety and operations
continue without interruption.
If/when the revenue base permits, facility maintenance funding shall be given a high
priority before consideration of other service restorations or additions.
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.
Financial and Management Policies
70
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.
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.
Financial and Management Policies
71
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.
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
Financial and Management Policies
72
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.
Financial and Management Policies
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City of Boulder
RESERVE POLICIES BY FUND
2017 Annual Budget
74
Reserve Policies
Category Reserve Purpose Current Reserve Policy
2017 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 32,709,000
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
17% reserve.
23,667,000 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve is to cover 100% of
cash payment for the 27th
pay period for year in which
it occurs (e.g. 2013).
2,837,000 Yes
$ 6,205,000
$ 3,266,613
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).
576,625 Yes
Compensated
Absences Liability
Reserve
Reserve was established to fund
sick/vac/app. bonus liability.
Reserve is to fully cover
sick/vac/app. bonus
liability.
160,000 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. 24,865 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve was established to
fund 27th pay period which
occurs every 11 years. 94,472 Yes
$ 2,410,650
$ 795,427
Compensated
Absences Liability
Reserve
Reserve was established to fund
sick/vac/app. bonus liability.
Reserve is to fully cover
sick/vac/app. bonus
liability.
5,285 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve is to cover 100% of
cash payment for the 27th
pay period for year in which
it occurs (e.g. 2013).
18,783 Yes
$ 771,359
$ 1,616,245
Designated
Reserve
This is an unappropriated reserve
for operating and capital
emergencies and revenue
shortfalls.
25% of Fund’s operating
budget. 98,391 Yes
Compensated
Absences Liability
Reserve
The fund was established for
liabilities assoc with accumulated
sick and vacation time,
appreciation 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. 10,392 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve is to cover 100% of
cash payment for 27th pay
period for year in which it
occurs (e.g. 2013).
7,386 Yes
$ 1,500,076
Emergency/
Stabilization
GENERAL
Projected 2017 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
Projected 2017 Year-end Fund Balance After Reserves
.25 CENT SALES TAX
Projected 2017 Year-End Fund Balance Before Reserves
Liability
Projected 2017 Year-end Fund Balance After Reserves
AFFORDABLE HOUSING
Liability
Projected 2017 Year-end Fund Balance After Reserves
AIRPORT
Emergency/
Stabilization
Liability
Liability
Projected 2017 Year-End Fund Balance Before Reserves
Liability
Liability
Projected 2017 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Projected 2017 Year-End Fund Balance Before Reserves
Liability
75
Reserve Policies
$ 151,635
Designated
Reserve
This is an unappropriated reserve
for operating emergencies and/or
revenue shortfalls.
10% of Fund’s operating
budget. 46,568 Yes
$ 105,067
$ 181,206
Designated
Reserve
This is an unappropriated reserve
for operating emergencies and/or
revenue shortfalls.
10% of Fund’s operating
budget. 18,831 Yes
$ 162,375
$ 220,106
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve was established to
fund 27th pay period which
occurs every 11 years. 3,000 Yes
$ 217,106
12,017,761$
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
$ 11,517,761
$ 83,412
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. First one occurs in
2013.
Reserve was established to
fund 27th pay period which
occurs every 11 years. 24,677 Yes
$ 8,735
31,692$
Compensated
Absences Liability
Reserve
Reserve was established to fund
sick/vac/app. bonus liability.
Reserve is to fully cover
sick/vac/app. bonus
liability.
15,648 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve is to cover 100% of
cash payment for the 27th
pay period for year in which
it occurs (e.g. 2013).
16,044 Yes
$ -
$ 7,770,788
Replacement
Reserve
Reserve was created to level out
spending for micro-computer
related hardware and software.
Goal is that this fund will
cover the replacement of
existing computer systems
and keep software
maintenance up to date.
2,833,590 Yes
4,937,198$
Liability
BOULDER JUNCTION IMPROVEMENT
Projected 2017 Year-end Fund Balance After Reserves
Projected 2017 Year-End Fund Balance Before Reserves
Projected 2017 Year-end Fund Balance After Reserves
Projected 2017 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
COMMUNITY HOUSING ASSISTANCE PROGRAM
Projected 2017 Year-End Fund Balance Before Reserves
Projected 2017 Year-end Fund Balance After Reserves
Replacement
CLIMATE ACTION PLAN
Liability
CAPITAL DEVELOPMENT
Projected 2017 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
Projected 2017 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Emergency/
Stabilization
BOULDER JUNCTION GENERAL IMPROVEMENT DISTRICT -PARKING
BOULDER JUNCTION GENERAL IMPROVEMENT DISTRICT - TDM
Projected 2017 Year-End Fund Balance Before Reserves
Liability
Projected 2017 Year-end Fund Balance After Reserves
Projected 2017 Year-end Fund Balance After Reserves
Projected 2017 Year-end Fund Balance After Reserves
COMPUTER REPLACEMENT
Projected 2017 Year-End Fund Balance Before Reserves
Liability
Projected 2017 Year-End Fund Balance Before Reserves
Category Reserve Purpose Current Reserve Policy
2017 Projected
Amount
Reserve
Policy Met
(Yes/No)
76
Reserve Policies
$ 6,018,657
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.
521,437 Yes
Compensated
Absences Liability
Reserve
The fund was established for
liabilities assoc with accumulated
sick and vacation time,
appreciation 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. 193,445 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve is to cover 100% of
cash payment for 27th pay
period for year in which it
occurs (e.g. 2013).
70,958 Yes
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 1/6th of the
next interest payment and
1/12th of the next
principle payment.
- Yes
$ 5,232,817
6,903,287$
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.
6,901,544 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve is to cover 100% of
cash payment for 27th pay
period for year in which it
occurs (e.g., 2013).
1,743 Yes
$ -
Projected 2017 Year-End Fund Balance Before Reserves
EQUIPMENT REPLACEMENT
Projected 2017 Year-end Fund Balance After Reserves
Liability
DOWNTOWN COMMERCIAL DISTRICT
Liability
Projected 2017 Year-End Fund Balance Before Reserves
Replacement
Bond
Projected 2017 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Liability
Category Reserve Purpose Current Reserve Policy
2017 Projected
Amount
Reserve
Policy Met
(Yes/No)
77
Reserve Policies
$ 4,899,430
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.
4,893,143 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve is to cover 100% of
cash payment for 27th pay
period for year in which it
occurs (e.g., 2013).
6,287 Yes
$ -
$ 17,651,288
Operating Reserve This is an unappropriated reserve
for operating emergencies.
5% of Fund's operating
budget. 178,167 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.
17,381,510 Yes
Compensated
Absences Liability
Reserve
The fund was established for
liabilities assoc with accumulated
sick and vacation time,
appreciation 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. 47,017 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve is to cover 100% of
cash payment for 27th pay
period for year in which it
occurs (e.g., 2013).
44,594 Yes
$ -
868,235$
Emergency Reserve was established to cover
emergencies.
Current reserve policy
designates 10% of annual
Library revenues for
emergencies.
103,733 Yes
$ 764,502
Emergency/
Stabilization
Liability
FLEET OPERATIONS
Liability
Projected 2017 Year-end Fund Balance After Reserves
Projected 2017 Year-End Fund Balance Before Reserves
FACILITY RENOVATION AND REPLACEMENT
Emergency/
Stabilization
Liability
LIBRARY
Projected 2017 Year-End Fund Balance Before Reserves
Replacement
Projected 2017 Year-end Fund Balance After Reserves
Projected 2017 Year-End Fund Balance Before Reserves
Projected 2017 Year-end Fund Balance After Reserves
Category Reserve Purpose Current Reserve Policy
2017 Projected
Amount
Reserve
Policy Met
(Yes/No)
78
Reserve Policies
$ 12,080,821
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.
5,483,706 Yes
Compensated
Absences Liability
Reserve
The fund was established for
liabilities assoc with accumulated
sick and vacation time,
appreciation 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. First one occurs in
2013.
Reserve is to cover 100% of
cash payment for 27th pay
period for year in which it
occurs (e.g. 2013).
370,411 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. 227,445 Yes
$ 5,109,259
$ 500,289
Compensated
Absences Liability
Reserve
Reserve was established to fund
sick/vac/app. bonus liability.
Reserve is to fully cover
sick/vac/app. bonus
liability.
64,973 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve was established to
fund 27th pay period which
occurs every 11 years. 27,500 Yes
$ 407,816
$ 4,297,706
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. 757,318 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve is to cover 100% of
cash payment for 27th pay
period for year in which it
occurs (e.g. 2013).
297,836 Yes
Compensated
Absences Liability
Reserve
The fund was established for
liabilities assoc with accumulated
sick & vacation time, appreciation
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 the Finance
Department. 475,387 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
$ 2,753,625
Liability
Liability
Emergency/
Stabilization
Liability
Projected 2017 Year-End Fund Balance Before Reserves
Liability
Emergency/
Stabilization
Projected 2017 Year-End Fund Balance Before Reserves
PLANNING AND DEVELOPMENT SERVICES
PERMANENT PARK AND RECREATION
Projected 2017 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Liability
Liability
Projected 2017 Year-End Fund Balance Before Reserves
Liability
Projected 2017 Year-end Fund Balance After Reserves
Projected 2017 Year-end Fund Balance After Reserves
OPEN SPACE
Liability
Category Reserve Purpose Current Reserve Policy
2017 Projected
Amount
Reserve
Policy Met
(Yes/No)
79
Reserve Policies
4,692,719$
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.
1,473,177 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve is to cover 100% of
cash payment for 27th pay
period for year in which it
occurs (e.g. 2013).
14,335 Yes
$ 3,205,207
1,911,399$
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.
906,250 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve was established to
fund 27th pay period which
occurs every 11 years. 288,245 Yes
$ 716,904
$ 10,099,719
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.
2,312,552 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 assoc with accumulated
sick and vacation time,
appreciation 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. 63,019 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve is to cover 100% of
cash payment for 27th pay
period for year in which it
occurs (e.g. 2013).
84,218 Yes
Operating Reserve This is an unappropriated reserve
for operating emergencies and/or
revenue shortfalls.
25% of Fund’s operating
budget (including
transfers).
1,256,139 Yes
Capital Reserve This is an unappropriated reserve
for capital expenditures due to
emergencies and/or revenue
shortfalls.
Minimum annual capital
costs for renewal and
replacement of utility
infrastructure.
200,000 Yes
$ 5,092,041
Emergency/
Stabilization
Projected 2017 Year-end Fund Balance After Reserves
Projected 2017 Year-End Fund Balance Before Reserves
PROPERTY AND CASUALTY
Projected 2017 Year-end Fund Balance After Reserves
Liability
Liability
Liability
Emergency/
Stabilization
Liability
Emergency/
Stabilization
Emergency/
Stabilization
RECREATION ACTIVITY
STORMWATER/FLOOD MANAGEMENT UTILITY
Projected 2017 Year-End Fund Balance Before Reserves
Bond
Liability
Emergency/
Stabilization
Projected 2017 Year-End Fund Balance Before Reserves
Projected 2017 Year-end Fund Balance After Reserves
Category Reserve Purpose Current Reserve Policy
2017 Projected
Amount
Reserve
Policy Met
(Yes/No)
80
Reserve Policies
Category Reserve Purpose Current Reserve Policy
2017 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 1,807,730
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.
1,807,730 Yes
-$
$ 4,028,623
Operating Reserve This is an unappropriated reserve
for operating emergencies and/or
revenue shortfalls.
Reserve is set at 5% of
operating expenses. 1,091,784 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve is to cover 100% of
cash payment for 27th pay
period for year in which it
occurs (e.g. 2013).
276,020 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 assoc with accumulated
sick and vacation time,
appreciation bonuses, and/or
other employee benefits that result
in liabilities upon termination or
retirement and includes allocation
for designated reserves.
Reserve is to cover 100% of
accrued costs as
determined by Finance
Department.
372,315 Yes
$ 2,223,262
$ 1,859,617
Designated
Reserve
This is 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. First one occurs in
2013.
Reserve is to cover 100% of
cash payment for 27th pay
period for year in which it
occurs (e.g. 2013). 10,755 Yes
$ 1,711,002
Emergency/
Stabilization
Liability
Projected 2017 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
Liability
Liability
Replacement
TRANSPORTATION
Projected 2017 Year-End Fund Balance Before Reserves
Projected 2017 Year-end Fund Balance After Reserves
TELECOMMUNICATIONS
Projected 2017 Year-End Fund Balance Before Reserves
TRANSPORTATION DEVELOPMENT
Projected 2017 Year-end Fund Balance After Reserves
Liability
Projected 2017 Year-end Fund Balance After Reserves
Emergency/
Stabilization
81
Reserve Policies
$ 717,202
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.
163,953 Yes
Compensated
Absences Liability
Reserve
The fund was established for
liabilities assoc with accumulated
sick and vacation time,
appreciation 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. 38,295 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve is to cover 100% of
cash payment for 27th pay
period for year in which it
occurs (e.g. 2013).
14,164 Yes
$ 500,790
$ 6,221,365
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 assoc with accumulated
sick and vacation time,
appreciation 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. 657,886 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve is to cover 100% of
cash payment for 27th pay
period for year in which it
occurs (e.g. 2013).
234,141 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 This is an unappropriated reserve
for operating emergencies and/or
revenue shortfalls.
25% of Fund’s operating
budget (including
transfers).
2,687,881 Yes
Capital Reserve This is 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
$ 1,471,318
Emergency/
Stabilization
Projected 2017 Year-End Fund Balance Before Reserves
Liability
UNIVERSITY HILL COMMERCIAL DISTRICT
Liability
Projected 2017 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Emergency/
Stabilization
Emergency/
Stabilization
Bond
Projected 2017 Year-End Fund Balance Before Reserves
Liability
Liability
Projected 2017 Year-end Fund Balance After Reserves
WASTEWATER UTILITY
Category Reserve Purpose Current Reserve Policy
2017 Projected
Amount
Reserve
Policy Met
(Yes/No)
82
Reserve Policies
$ 26,988,876
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.
This money and related
interest reside in this
reserve until it is needed
for the pipeline.
16,582,687 Yes
Compensated
Absences Liability
Reserve
The fund was established for
liabilities assoc with accumulated
sick and vacation time,
appreciation 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. 563,181 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve is to cover 100% of
cash payment for 27th pay
period for year in which it
occurs (e.g. 2013).
295,109 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).
4,596,431 Yes
Capital Reserve This is an unappropriated reserve
for capital expenditures due to
emergencies and/or revenue
shortfalls.
Minimum annual capital
costs for renewal and
replacement of utility
infrastructure.
2,000,000 Yes
$ 682,088
$ 2,366,703
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.
2,161,087 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve is to cover 100% of
cash payment for 27th pay
period for year in which it
occurs (e.g. 2013).
11,765 Yes
$ 193,851
Note:
Liability
Projected 2017 Year-End Fund Balance Before Reserves
Liability
Emergency/
Stabilization
WORKERS COMPENSATION
Bond
Special Purpose
Projected 2017 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Emergency/
Stabilization
Projected 2017 Year-end Fund Balance After Reserves
WATER UTILITY
Liability
Projected 2017 Year-End Fund Balance Before Reserves
Liability
Various funds have additional reserves not shown above such as endowments or legally mandated reserves that do not have a specific
policy associated with the reserve. These reserves can be found in the Fund Financial section of the Budget Book.
Category Reserve Purpose Current Reserve Policy
2017 Projected
Amount
Reserve
Policy Met
(Yes/No)
83
City of Boulder
Citywide Summaries
2017 Annual Budget
The 2017 Annual Budget totals $322 million and represents a 1.8 percent decrease over the
2016 Annual Budget for all funds, including governmental, enterprise, internal service and capital
improvement funds. The operating budget represents a 2.47 percent increase over 2016, while
the capital budget represents 16.53 percent decrease over 2016. Figure 5-01 organizes the
budget into its fundamental parts, separating operating from capital appropriations, and general
from dedicated fund appropriations.
Figure 5-01: 2017 Annual Budget (in $1,000s)
Total Budget
$321,866
General Fund
$130,862
Capital Budget
$61,189
Operating Budget
$260,677
Dedicated Funds
$129,815
84
Table 5-01 provides an executive statement of the city’s funds, including projected January 1,
2017 and December 31, 2017 balances. Most funds that are using fund balance have purposely
set aside money in order to fund capital projects.
The Fund Financials section of this document shows a six year projection for each fund, in
addition to 2015 actual and 2016 revised budget amounts. Moreover, each fund’s reserve policy
and current balances are summarized in the Budget Policies section of this document.
Sources, Uses, and Debt Service
85
Sources, Uses, and Debt Service
Table 5-01: Funds Summary
(in $1,000s)
Projected
Fund
Balance
1/1/2017
Estimated
Revenues
Including
Transfers In
Appropriations
Including
Transfers Out
Projected
Fund
Balance
12/31/2017
Projected
Changes in
Fund Balance
1100 General $ 36,325 $ 138,076 $ 139,792 $ 34,609 (1,716)$
2180 .25 Cent Sales Tax 2,743 8,955 8,432 3,267 524
2140 Affordable Housing 623 1,910 1,738 795 172
2700 Airport 1,444 604 432 1,616 172
6800 Boulder Junction Access GID - Parking 406 212 466 152 (254)
2830 Boulder Junction Access GID - TDM 58 311 188 181 123
3500 Boulder Junction Improvement 535 644 959 220 (315)
2100 Capital Development 11,630 2,595 2,207 12,018 388
2400 Climate Action Plan 74 1,839 1,829 83 10
2910 Community Development Block Grant -650 650 - -
1150 Community Housing Assistance Program 506 2,652 3,126 32 (474)
7190 Compensated Absences 1,771 858 983 1,646 (125)
7300 Computer Replacement 7,854 2,231 2,315 7,771 (83)
6400 Downtown Commercial District 4,362 8,977 7,333 6,006 1,644
7400 Equipment Replacement 6,244 1,179 520 6,903 660
7500 Facility Renovation and Replacement 5,743 3,279 4,123 4,899 (844)
7210 Fleet Operations and Replacement 15,310 10,034 7,693 17,651 2,341
2920 HOME Investment Partnership Grant -825 825 - -
2200 Library 992 1,362 1,411 943 (49)
2110 Lottery 697 1,007 1,557 147 (550)
2500 Open Space and Mountain Parks 10,643 36,386 34,949 12,081 1,437
3300 Permanent Park and Recreation 888 2,844 3,231 500 (388)
2120 Planning and Development Services 5,619 11,057 12,378 4,298 (1,321)
7110 Property and Casualty Insurance 5,192 1,895 2,394 4,693 (499)
2300 Recreation Activity 2,093 10,737 10,919 1,911 (181)
6300 Stormwater/Flood Management Utility 11,606 11,689 13,245 10,050 (1,556)
7100 Telecommunications 1,634 722 549 1,808 173
2820 Transit Pass GID 16 16 16 15 (1)
2800 Transportation 4,733 35,396 36,101 4,029 (705)
2810 Transportation Development 2,544 861 1,545 1,860 (684)
6500 University Hill Commercial District 770 601 656 715 (55)
6200 Wastewater Utility 8,170 21,419 23,443 6,146 (2,024)
6100 Water Utility 29,030 32,424 34,565 26,889 (2,141)
7120 Worker's Compensation Insurance 2,352 1,763 1,748 2,367 15
Totals $ 182,607 $ 356,010 $ 362,318 $ 176,300 (6,308)$
Note:
ACTIVITY BY FUND (in thousands)
Fund Title
The table above reflects the impact of the 2017 budget, including estimated revenues (with transfers in) and appropriations (with
transfers out), on projected unreserved fund balance.
[This page is intentionally blank.]
86
87
City of Boulder
Citywide Sources
2017 Annual Budget
The 2017 Annual Budget is based on projected citywide revenues of over $315 million,
representing a 1.3 percent decrease over the total revenues projected for the 2016 Annual
Budget. The three largest revenue sources for the city are sales/use taxes, property taxes and
utility rate charges. These three funding sources represent 72.2 percent of the total sources of
city funds and are described in more detail below.
Figure 5-02: Citywide Revenues (Sources) for 2017
(in $1,000s)
TOTAL = $315,525
Sales and Use Tax
$127,931
41%
Utility Rates
$60,988
19%
Other
$42,720
14%
Property Tax
$39,047
12%
Other Taxes
$22,798
7%Intergovernmental
Grants
$4,210
1%
Parks and Recreation
$9,235
3%
Planning and
Development Fees
$8,595
3%
88
Figure 5-03 represents the citywide revenue sources without the Water, Wastewater, and
Stormwater Utilities.
Figure 5-03: Citywide Revenues (Sources) for 2017, without Utilities
(in $1,000s)
TOTAL = $254,536
Sales and use taxes comprise 41 percent of the city’s total revenues. Sales or use tax is a
transaction tax levied upon all sales, purchases, and leases of tangible personal property and
taxable services sold or leased by persons engaged in business in the city and is collected by the
vendor or lessor and remitted to the city.
Sources, Uses and Debt Service
Sales and Use Tax
$127,931
50%
Other
$42,720
17%
Property Tax
$39,047
15%
Other Taxes
$22,798 9%Intergovernmental
Grants
$4,210
2%
Parks and Recreation
$9,235
4%
Planning and
Development Fees
$8,595
3%
89
Sources, Uses, and Debt Service
Total sales and use tax collections were up 4.2 percent through October 2016 when compared to
collections through October 2015. Retail sales tax revenues, which are the largest portion of total
revenues and most indicative of ongoing revenue trends, are up 3.22 percent over 2015, through
October 2016. It is anticipated that 2016 revenues will meet revenue projections.
Table 5-02 shows the total rate of sales and use tax authorized in the city.
Table 5-02: Sales and Use Tax Components
SALES AND USE TAX COMPONENTS IN 2017
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, 2017
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.
[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.
90
Figure 5-04 plots recent year trends in sales tax and shows the relative sizes of each major
component of city sales and use tax revenue.
Figure 5-04: Sales Tax Revenues 2010-2017
(in $1,000s)
Property tax revenue estimates for 2017 utilize the city’s mill levy and current citywide assessed
value. All property tax revenue growth (except the 2 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 earmark for the use of the funds.
Approval of this ballot issue had the effect of reducing 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.
Sources, Uses and Debt Service
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
2010 2011 2012 2013 2014 2015 2016
Projected
2017
Projected
General .25 Cent Sales Tax Transportation Open Space
91
In 2017, the mill levy rate remains the same as in 2016. Table 5-03 shows seven years of the
history of the mill levy and establishes the basis of the 2017 mill levy.
Table 5-03: Property Tax Rates for 2017
Sources, Uses, and Debt Service
PROPERTY TAX
2011 2012 2013 2014 2015 2016 2017
General City Operations 8.748
Permanent Parks Fund (Charter Sec. 161)0.900
Library Fund (Charter Sec. 165)0.333
Subtotal 9.981
Less Mill Levy Credit 1.00
Subtotal (Mills subject to Article X, Sec. 20
of the State Constitution) 8.981
General City Operations (Public Safety) 3.000
Net Mill Levy 10.818 11.981 11.981 11.981 11.981 11.981 11.981
92
In Figure 5-05, the relative sizes of each component of property tax revenue is given for 2010
through 2017.
Figure 5-05: Property Tax Revenues 2010-2017
(in $1,000s)
Sources, Uses and Debt Service
$0
$10,000
$20,000
$30,000
$40,000
2010 2011 2012 2013 2014 2015 2016 Projected 2017 Projected
Year
General Fund Permanent Parks and Recreation Fund Community Housing Assistance Fund Library Fund
93
The 2017 Annual Budget is based on projected General Fund revenues of $138 million (see Figure
5-06), representing a 7.6 percent increase over the total revenues projected for the 2016 Annual
Budget.
Figure 5-06: General Fund Revenues (Sources) for 2017
(in $1,000s)
TOTAL = $138,075
Sources, Uses, and Debt Service
Sales and Use Tax
$61,465
45%
Property Tax
$30,989
22%
Other Taxes
$21,905
16%
Other
$11,004
8%
Cost Allocation
$10,207
7%
Parking
Violations
$2,000 …
Grants $160
<1%
Parks and
Recreation $346
<1%
94
Sources, Uses and Debt Service
Table 5-04: Summary of Revenues (Sources) by Fund
(in $1,000s)
SOURCES BY UNRESTRICTED FUNDS
2015
Actual
2016
Approved
2017
Approved
General (includes Public Safety Fund)
Revenue-
Sales and Use Taxes 56,287$ 58,366$ 59,374$
Food Service Tax 660 682 714
Accommodation Tax 6,385 6,502 7,389
Admission Tax 634 574 666
Property Tax 20,381 21,067 24,759
Property Tax (Public Safety)5,100 5,301 6,230
Trash Hauler/Recycling Occupation Tax 1,799 1,766 1,777
Liquor Occupation Tax 605 326 335
Telephone Occupation Tax 787 729 775
Cable Television Franchise Tax and PEG Fee 1,387 1,448 1,400
Utility Occupation Tax 6,381 6,365 6,365
Specific Ownership Tax 1,758 1,530 1,829
Tobacco Tax 352 303 352
Rec Marijuana Tax, Fees & Licenses 2,868 1,560 3,131
Misc. Charges for Services 568 1,041 1,244
NPP and Other Parking Revenue 230 258 260
Meters - Out of Parking Districts 709 596 650
Meters - Within Parking Districts 2,969 2,845 2,920
Sale of Goods 61 75 65
Misc. Fines and Administr. Penalties 26 5 28
Municipal Court Charges & Fines 1,420 1,600 1,420
Parking Violations 1,846 2,003 2,000
Photo Enforcement 1,648 1,522 1,600
Business Licenses 393 423 311
Misc. Intergovernmental Charges 760 442 500
Court Awards 148 158 150
Grants 1,605 606 160
Interest & Investment Earnings 367 225 300
Leases, Rents and Royalties 262 152 286
Miscellaneous Revenues 892 329 288
Parks Fees 173 249 347
Housing/Human Services Fees 370 200 217
Subtotal General Fund Revenue 119,831$ 119,249$ 127,842$
Transfers In-
Cost Allocation - All Funds 8,037$ 8,854$ 10,207$
Other 177 161 28
Subtotal General Fund Transfers In 8,214$ 9,015$ 10,235$
Total General Fund Sources 128,045$ 128,264$ 138,076$
Fund and Source
95
Sources, Uses, and Debt Service
2015
Actual
2016
Approved
2017
ApprovedFund and Source
Community Housing Assistance (CHAP)
Property Tax 2,049$ 2,265$ 2,492$
Development Excise Tax 413 150 150
Interest and Investment Earnings 39 16 9
Other Revenues 407 - -
Loan Repayment - 120 -
Total CHAP Sources 2,909$ 2,551$ 2,652$
Total Unrestricted Sources 130,954$ 130,815$ 140,728$
2015
Actual
2016
Approved
2017
Approved
.25 Cent Sales Tax
Sales and Use Taxes 8,384$ 8,685$ 8,835$
Interest and Investment Earnings 24 20 20
Other 317 200 100
Subtotal 8,725$ 8,905$ 8,955$
Affordable Housing Fund
Cash In Lieu of Affordable Units 4,364$ 858$ 1,650$
Interest and Investment Earnings 99 20 20
Transfers In 240 240 240
Other 80 1,000 -
Fees - 4 -
Subtotal 4,782$ 2,122$ 1,910$
Airport
Misc. Charges for Services 12$ 11$ 12$
Interest and Investment Earnings 2 5 14
Leases, Rents and Royalties 510 564 579
Intergovernmental 187 - -
Subtotal 711$ 580$ 604$
BMPA Debt Service Fund
COP Proceeds 41,725$ -$ -$
Leases, Rents and Royalties 1,875 1,862 3,828
Subtotal 43,601$ 1,862$ 3,828$
Boulder Junction Access GID - TDM
Property and Specific Ownership Tax 136$ 40$ 307$
Payments in Lieu of Taxes - 110 -
Interest and Investment Earnings 1 2 4
Subtotal 137$ 152$ 311$
Boulder Junction Access GID - Parking
Property and Specific Ownership Tax 49$ 53$ 138$
Parking Charges - 61 73
Transfers in 324 313 -
Subtotal 373$ 427$ 212$
SOURCES BY RESTRICTED FUNDS
Fund and Source
96
Sources, Uses and Debt Service
Boulder Junction Improvement
Excise Tax 938$ 423$ 402$
Use Tax 7 240 236
Interest and Investment Earnings 20 5 5
Miscellaneous Revenues - 137 -
Subtotal 965$ 805$ 644$
Capital Development
Development Excise Tax -$ 102$ 3$
Impact Fees 3,607 1,170 1,664
Transfers in 811 811 811
Interest and Investment Earnings 47 30 116
Subtotal 4,465$ 2,113$ 2,595$
Capital Improvement Bond Fund
Interest Income 39$ 8$ 8$
Subtotal 39$ 8$ 8$
Climate Action Plan
Climate Action Plan Tax 1,813$ 1,842$ 1,838$
Interest and Investment Earnings 10 2 1
Grants 16 - -
Subtotal 1,839$ 1,844$ 1,839$
Community Development Block Grant (CDBG)
Federal - Direct Grants 361$ 634$ 650$
Subtotal 361$ 634$ 650$
Compensated Absences
Charges from Departments 764$ 819$ 846$
Interest and Investment Earnings 11 9 12
Subtotal 775$ 828$ 858$
Computer Replacement
Charges from Departments 1,983$ 1,954$ 2,209$
Interest and Investment Earnings 49 19 22
Subtotal 2,032$ 1,973$ 2,231$
Downtown Commercial District
Property and Specific Ownership Tax 1,101$ 1,245$ 1,208$
Parking Charges 5,798 4,920 5,698
Interest and Investment Earnings 53 32 44
Leases, Rents and Royalties 326 415 240
Miscellaneous Revenues 8 68 52
Transfers In 1,663 1,798 1,735
Subtotal 8,949$ 8,478$ 8,977$
Equipment Replacement
Charges from Departments 1,157$ 1,128$ 1,117$
Interest and Investment Earnings 40 42 62
Subtotal 1,197$ 1,170$ 1,179$
2015
Actual
2016
Approved
2017
Approved
SOURCES BY RESTRICTED FUNDS
Fund and Source
97
Sources, Uses, and Debt Service
Facility Renovation & Replacement
Charges from Departments 736$ 489$ 2,871$
Transfer from Major Maintenance 1,669 1,669 320
Energy Contract Revenue 721 698 -
Interest and Investment Earnings 86 52 88
Other 234 - -
Subtotal 3,446$ 2,908$ 3,279$
Fire Pension
City Pension Contributions 83$ 158$ 173$
Subtotal 83$ 158$ 173$
Fleet Maintenance
Charges from Departments 2,897$ 3,412$ 3,175$
Interest and Investment Earnings 0 4 1
Miscellaneous Revenues 150 382 108
Subtotal 3,047$ 3,798$ 3,284$
Fleet Replacement
Charges from Departments 5,109$ 6,145$ 6,219$
Sale of Assets 498 209 196
Interest and Investment Earnings 105 92 162
Miscellaneous Revenues 174 174 173
Subtotal 5,886$ 6,620$ 6,751$
HOME
Federal - Direct Grants 300$ 780$ 825$
Subtotal 300$ 780$ 825$
Library
Property Tax 853$ 942$ 1,037$
Misc. Charges for Services 155 135 -
Interest and Investment Earnings 15 8 -
Leases, Rents and Royalties 2 10 -
Grants 243 34 324
Transfers In 6,586 6,357 -
Other 138 84 -
Subtotal 7,993$ 7,570$ 1,362$
Lottery
Lottery Funds 1,029$ 849$ 999$
Interest and Investment Earnings 15 8 8
Transfers 12
Subtotal 1,056$ 857$ 1,007$
2015
Actual
2016
Approved
2017
Approved
SOURCES BY RESTRICTED FUNDS
Fund and Source
98
Sources, Uses and Debt Service
Open Space
Sales and Use Taxes 29,512$ 30,804$ 31,101$
Interest and Investment Earnings 240 104 304
Leases, Rents and Royalties 249 431 431
Other 957 - 825
Grants 264 - 2,266
Voice and Sight Tag Program 186 227 249
Transfers In 1,282 1,327 1,210
Subtotal 32,690$ 32,893$ 36,386$
Permanent Park and Recreation
Property Tax 2,305$ 2,548$ 2,804$
Interest and Investment Earnings 11 15 15
Miscellaneous Revenues 93 25 25
Subtotal 2,409$ 2,588$ 2,844$
Planning & Development Svcs
Misc. Development Fees 8,601$ 6,928$ 7,518$
Interest and Investment Earnings 74 35 56
Transfers In 3,022 3,148 3,428
Charges for Services 25 - 55
Grants 77 - -
Other 76 - -
Subtotal 11,876$ 10,111$ 11,057$
Police Pension
City Pension Contributions 113$ 218$ 314$
Subtotal 113$ 218$ 314$
Property & Casualty Insurance
Charges from Departments 1,658$ 1,742$ 1,863$
Interest and Investment Earnings 51 33 32
Subtotal 1,709$ 1,775$ 1,895$
Recreation Activity
Admission & Activity Charges 8,624$ 9,010$ 9,110$
Interest and Investment Earnings 16 11 11
Transfers In 1,486 1,478 1,616
Grants 65 - -
Subtotal 10,192$ 10,499$ 10,737$
Stormwater/Flood Mgmt Utility
Utility Service Charges 9,508$ 9,613$ 10,001$
Rate Increase - 385 800
Utility Plant Invest. Fee 1,543 300 350
Urban Drng and Fld Contr Dist.476 882 -
State and Federal Grants 896 - -
Interest and Investment Earnings 198 130 130
Misc. Intergovernmental Chg.58 148 404
Miscellaneous Revenues 16 40 5
Sale of Real Estate 304 - -
Bond Proceeds 23,318 - -
Subtotal 36,317$ 11,498$ 11,689$
2015
Actual
2016
Approved
2017
Approved
SOURCES BY RESTRICTED FUNDS
Fund and Source
99
Sources, Uses, and Debt Service
Telecommunications
Charges from Departments 594$ 625$ 628$
Interest and Investment Earnings 11 10 11
Miscellaneous Revenues 77 112 83
Transfers in 97 - -
Subtotal 779$ 747$ 722$
Transit Pass GID
Property Tax 10$ 11$ 11$
Transfers In 5 5 5
Subtotal 15$ 16$ 16$
Transportation
Sales and Use Taxes 25,147$ 26,056$ 26,507$
Sale of Land 1,214 - -
Highway Revenues 3,206 3,358 3,383
HOP Reimbursement 1,211 1,335 1,335
Interest and Investment Earnings 144 52 52
Miscellaneous Revenues 412 99 160
Special Assessments 50 58 42
Third Party Reimbursements 101 350 350
External Funding 2,670 996 3,366
Lease Revenue - BTV 160 103 160
Transfers from Other Funds 150 - 41
Subtotal 34,465$ 32,407$ 35,396$
Transportation Development
Development Excise Tax 2,135$ 977$ 736$
Interest and Investment Earnings 25 9 25
Third Party Reimbursements 100 100 100
Subtotal 2,259$ 1,086$ 861$
University Hill Commercial District
Property and Specific Ownership Tax 32$ 35$ 36$
Parking Charges 157 127 132
Interest and Investment Earnings 5 5 8
Transfers In 425 425 425
Subtotal 619$ 592$ 601$
Wastewater Utility
Utility Service Charges 17,670$ 18,401$ 19,321$
Rate Increase - 920 966
Sale of Real Estate 303 - -
Utility Plant Invest. Fee 2,098 700 750
Utility Connection 10 10 10
Federal and State Grants 1,038 - -
Interest and Investment Earnings 110 152 204
Miscellaneous Revenues 1 118 143
Special Assessments 23 5 25
Bond Proceeds 10,257 2 -
Subtotal 31,510$ 20,308$ 21,419$
2015
Actual
2016
Approved
2017
Approved
SOURCES BY RESTRICTED FUNDS
Fund and Source
100
Sources, Uses and Debt Service
Water Utility
Utility Service Charges 22,385$ 23,529$ 25,461$
Rate Increase - 1,882 2,037
Misc. Charges for Services 2,165 2,369 1,880
Utility Plant Invest. Fee 6,274 2,800 2,500
Utility Connection 214 130 130
Interest and Investment Earnings 274 253 297
Leases, Rents and Royalties 88 21 21
Special Assessments (27) 5 5
Sale of Real Estate 607 - -
State and Federal Grants 396 - -
Miscellaneous Revenues - 25 -
Transfers In 93 93 93
Bond Proceeds - 24,240 -
Subtotal 32,469$ 55,346$ 32,424$
Worker Compensation Insurance
Charges from Departments 1,606$ 1,663$ 1,721$
Interest and Investment Earnings 24 22 22
Miscellaneous Revenues 134 19 20
Subtotal 1,764$ 1,704$ 1,763$
Total Restricted Sources 299,947$ 236,381$ 219,605$
Total City Sources of Funds 430,901$ 367,196$ 360,333$
Less: Transfers from Other Funds 43,492$ 47,661$ 44,808$
Net Total City Sources of Funds 387,409$ 319,535$ 315,525$
Note:
Subtotals may not equal sum of line items due to rounding.
1Beginning 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.
Public Works
$120,033
37%
Police
$34,760
11%
Fire
$19,092
6%
Open Space
and Mountain
Parks
$33,658
10%
Parks and
Recreation
$27,321
9%Internal Services
$24,016
7%
General Governance
$14,502
5%
Community Vitality
$11,098
3%
Library and Arts
$9,329
3%
Citywide Debt
$5,105
2%
Human Services
$7,774
2%
Planning, Housing and
Sustainability
$15,178
5%
2015
Actual
2016
Approved
2017
Approved
SOURCES BY RESTRICTED FUNDS
Fund and Source
101
City of Boulder
Citywide Uses
2017 Annual Budget
The 2017 Annual Budget is based on projected citywide expenditures of $322 million,
representing a 1.8 percent decrease over the total expenditures in the 2016 Annual Budget.
Figure 5-07 shows 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.
Figure 5-07: Citywide Expenditures (Uses) for 2017
(in $1,000s)
TOTAL = $321,866
Public Works
$120,033
37%
Police
$34,760
11%
Fire
$19,092
6%
Open Space
and Mountain
Parks
$33,658
10%
Parks and
Recreation
$27,321
9%Internal Services
$24,016
7%
General Governance
$14,502
5%
Community Vitality
$11,098
3%
Library and Arts
$9,329
3%
Citywide Debt
$5,105
2%
Human Services
$7,774
2%
Planning, Housing and
Sustainability
$15,178
5%
102
Figure 5-08 represents the citywide uses of funds without the Water, Wastewater, and Stormwater
utilities.
Figure 5-08: Citywide Expenditures (Uses) for 2017, without Utilities
(in $1,000s)
TOTAL = $254,138
Sources, Uses and Debt Service
Public Works
$52,305
21%
Police
$34,760
14%
Fire $19,092
7%
Open Space
and Mountain
Parks
$33,658
13%
Parks and Recreation
$27,321
11%
Internal Services
$24,016
9%
General Governance
$14,502
6%
Community Vitality
$11,098
4%
Library and Arts
$9,329
4%
Citywide Debt
$5,105
2%
Human Services
$7,774
3%
Planning, Housing and
Sustainability
$15,178
6%
103
Table 5-05 documents global budget assumptions that govern cost estimates provided by each
city department.
Table 5-05: Summary of Key Assumptions
One measure of personnel cost pressure is the size of city staff, which in Figure 5-09 is measured
by standard full-time equivalents (FTEs). The 2017 Annual Budget includes a citywide staffing lev-
el of 1,447 FTE. As can be seen in the chart below, the city manages staffing levels in connec-
tion with changing economic conditions and revenue projections. This is evidenced by the dip in
staffing resulting from the 2001-2003 and 2009-2011 recessions.
Figure 5-09: Staffing Levels: Standard FTEs 2002-2017
Sources, Uses, and Debt Service
KEY ASSUMPTIONS
Rate of
Change
Non-Personnel Budgets, Rate of Increase1 0.00%
Personnel General Salary Increases by Employee Group
Management/Non-union 0.00%
Boulder Municipal Employees Association 0.00%
Fire 2.75%
Police 3.75%
Note:
1Some departments have a positive rate of increase, i.e., Utilities.
1,000
1,050
1,100
1,150
1,200
1,250
1,300
1,350
1,400
1,450
1,500
1,550
FTEsYear
1,305
FTE
1,447
FTE
104
Table 5-06: Staffing Levels by Department
Of the 20.12 FTE increase over 2016, 12.00 FTEs represent a classification change for seasonal
employees in Open Space and Mountain Parks converting the positions to partial year standard.
There is no headcount increase. Out of the remaining 8.12 additional FTE’s, 5.50 are fixed-term
positions for specific one-time work outcomes. The fixed-term nature of these positions limits
the ongoing financial burden.
Sources, Uses and Debt Service
STANDARD FULL TIME EQUIVALENT (FTE)
2016
Approved
2016
Adjusted1
2017
Approved
Variance
2016 Adj.-2017
City Attorney's Office 25.70 27.65 27.65 0.00
City Clerk 4.00 4.00 4.00 0.00
City Manager's Office 13.00 14.88 15.88 1.00
Communications including City Clerk 12.75 12.75 13.50 0.75
Community Vitality 46.50 48.50 49.00 0.50
Energy Strategy and Electric Utility Development 12.25 12.25 9.00 (3.25)
Finance 44.50 47.62 46.62 (1.00)
Fire-Rescue 124.33 124.33 124.00 (0.33)
Human Resources 24.38 23.38 23.38 0.00
Human Services 37.15 37.15 35.05 (2.10)
Information Technology 40.25 40.25 40.75 0.50
Library and Arts 78.51 78.51 77.50 (1.01)
Municipal Court 21.13 21.23 20.35 (0.88)
Open Space and Mountain Parks 117.15 116.40 128.40 12.00
Parks & Recreation 136.35 136.37 139.12 2.75
Planning, Housing and Sustainability 67.72 67.72 71.29 3.57
Police 290.89 290.89 291.89 1.00
Public Works-Development and Support Services 83.20 84.20 87.52 3.32
Public Works-Transportation 71.34 71.34 73.59 2.25
Public Works-Utilities 168.02 167.82 168.87 1.05
Total 1,419.12 1,427.24 1,447.36 20.12
1Adjustments remove changes approved and incorporated after the passage of the 2016 Approved Budget as well as FTE conversions and reallocations.
Police
$34,760
25%Fire
$18,965
14%
Transfers to Other Funds
$8,931
6%
Internal Services
$24,016
17%Governance
$14,502
10%Human Services
$7,676
6%
Citywide Debt
$5,105
4%
Parks and Recreation
$4,739
3%
Public Works
$7,250
5%
Planning, Housing and
Sustainability
$3,086
2%
Community Vitality
$2,814
2%
Library and Arts
$7,918
6%
Open Space and Mountain
Parks
$31
<1%
105
The 2017 Annual Budget is based on projected General Fund expenditures of $140 million (see
Figure 5-10), representing an 4.9 percent increase over the total General Fund expenditures in the
2016 Approved Budget.
Figure 5-10: General Fund Expenditures (Uses) for 2017
(in $1,000s)
TOTAL = $139,792
Table 5-07 (On the following page) provides category expenditures by fund for 2015 (Actual),
2016 (Approved), and 2017 (Approved) to the nearest $1,000.
Sources, Uses, and Debt Service
Police
$34,760
25%Fire
$18,965
14%
Transfers to Other Funds
$8,931
6%
Internal Services
$24,016
17%Governance
$14,502
10%Human Services
$7,676
6%
Citywide Debt
$5,105
4%
Parks and Recreation
$4,739
3%
Public Works
$7,250
5%
Planning, Housing and
Sustainability
$3,086
2%
Community Vitality
$2,814
2%
Library and Arts
$7,918
6%
Open Space and Mountain
Parks
$31
<1%
106
Table 5-07: Summary of Expenditures (Uses) by Fund
(in $1,000s)
Sources, Uses and Debt Service
USES BY UNRESTRICTED FUNDS
2015
Actual
2016
Approved
2017
Approved
General
City Council 222$ 238$ 241$
Municipal Court 1,996 2,316 2,286
City Attorney 2,861 2,999 3,358
Contingency 305 146 146
Utility/Fuel Contingency - 190 190
Extraordinary Personnel Expense - 120 120
Non-Departmental 2,084 2,309 2,556
Energy Strategy 2,021 - -
Communications 1,027 1,711 1,846
Community Vitality 1,895 2,562 2,842
City Manager's Office 1,371 2,152 2,880
City Clerk's Office 521 526 516
West Nile Virus Program 250 259 259
Human Resources 2,851 3,870 3,830
Finance 4,409 4,605 4,876
Information Technology 5,141 6,198 6,024
Volunteer and Unemployment Ins 196 107 107
Property and Casualty Ins 1,658 1,741 1,863
Compensated Absences 764 819 846
Police 33,002 34,037 34,760
Fire 18,586 18,814 19,240
Police/Fire Pensions 519 680 729
Public Works 6,069 6,779 7,250
Parks & Recreation 4,610 4,699 4,739
Library and Arts 645 945 7,918
Real Estate (Open Space)149 154 31
Planning, Housing and Sustainability 2,139 2,424 3,086
Human Services 6,581 7,002 7,676
Campaign Financing 77 - 46
Humane Society Bldg Loan 60 60 60
Education Excise Tax Programs 173 - -
Debt 5,105 5,101 5,104
13th Street Cleanup 811 811 811
Boulder Community Hospital 174 3,000 2,826
Energy Contingency 134 278 239
Other one-time - 500 2,769
Subtotal 108,406$ 118,152$ 132,070$
Transfers Out 14,301$ 14,116$ 7,722$
Total General Fund Uses 122,707$ 132,268$ 139,792$
Community Housing Assistance (CHAP)
Operating 427$ 506$ 499$
Community Housing Funds 1,699 2,614 2,502
Transfers Out 80 53 125
Total CHAP Uses 2,206$ 3,173$ 3,126$
Total Unrestricted Uses 124,913$ 135,441$ 142,918$
Fund and Use
107
Sources, Uses, and Debt Service
2015
Actual
2016
Approved
2017
Approved
USES BY RESTRICTED FUND
Fund and Use
.25 Cent Sales Tax
Operating 5,906$ 4,933$ 5,493$
Debt 2,231 - -
Transfers Out 427 484 488
Capital 330 2,307 2,451
Subtotal 8,893$ 7,724$ 8,432$
Affordable Housing Fund
Operating 947$ 754$ 855$
Transfers Out 129 96 90
Community Housing Funds 11,981 720 792
Subtotal 13,057$ 1,570$ 1,738$
Airport
Operating 363$ 385$ 389$
Transfers Out 61 42 43
Capital 136 35 -
Subtotal 559$ 462$ 432$
BMPA Debt Service Fund
Capital 36,828$ -$ -$
Debt 5,514 1,701 3,828
Transfers Out 161 161 -
Subtotal 42,502$ 1,862$ 3,828$
Boulder Junction Access GID - Parking
Operating 2$ 55$ 66$
Transfers Out 8 6 28
Debt - 372 372
Subtotal 10$ 433$ 466$
Boulder Junction Access GID - TDM
Operating 99$ 172$ 185$
Transfers Out 3 4 3
Subtotal 102$ 176$ 188$
Boulder Junction Improvement
Capital 1,592$ 825$ 959$
Subtotal 1,592$ 825$ 959$
Capital Development
Operating 107$ -$ -$
Transfers Out 10 161 7
Capital - 50 2,200
Subtotal 10$ 211$ 2,207$
Climate Action Plan
Operating 1,946$ 1,839$ 1,694$
Transfers Out 98 116 135
Subtotal 2,044$ 1,955$ 1,829$
Community Development Block Grant (CDBG)
Operating 181$ 185$ 185$
Transfers Out 15 18 25
Community Housing Funds 160 431 440
Subtotal 356$ 634$ 650$
Compensated Absences
Operating 423$ 936$ 964$
Transfers Out 8 9 19
Subtotal 431$ 945$ 983$
108
Sources, Uses and Debt Service
2015
Actual
2016
Approved
2017
Approved
USES BY RESTRICTED FUND
Fund and Use
Computer Replacement
Operating 1,450$ 1,921$ 2,275$
Transfers Out 17 19 40
Subtotal 1,467$ 1,940$ 2,315$
Downtown Commercial District
Operating 4,261$ 5,147$ 4,536$
Debt 1,836 3,268 1,838
Transfers Out 316 367 281
Capital 513 - 678
Subtotal 6,926$ 8,782$ 7,333$
Equipment Replacement
Operating 343$ 630$ 514$
Transfers Out 7 8 6
Subtotal 350$ 638$ 520$
Facility Renovation and Replacement
Operating 1,322$ 920$ 882$
Capital 836 2,157 2,311
Debt Payment - Energy Lease 806 900 901
Transfers Out 89 75 28
Subtotal 3,053$ 4,052$ 4,123$
Fleet Operations
Operating 3,060$ 3,496$ 3,329$
Transfers Out 376 283 312
Subtotal 3,436$ 3,779$ 3,641$
Fleet Replacement
Operating 2,407$ 5,208$ 4,052$
Transfers Out - 95 -
Subtotal 2,407$ 5,303$ 4,052$
HOME
Operating 61$ 91$ 88$
Transfers Out - 19 12
Community Housing Funds 236 670 726
Subtotal 298$ 780$ 825$
Library
Operating 7,959$ 7,570$ 1,411$
Subtotal 7,959$ 7,570$ 1,411$
Lottery
Operating 156$ -$ 1,557$
Capital 186 849 -
Subtotal 343$ 849$ 1,557$
Open Space
Operating 15,078$ 15,475$ 18,051$
Debt 6,081 6,055 5,464
Transfers Out 1,360 1,578 1,903
Capital 4,181 12,295 9,530
Subtotal 26,701$ 35,403$ 34,949$
109
Sources, Uses, and Debt Service
2015
Actual
2016
Approved
2017
Approved
USES BY RESTRICTED FUND
Fund and Use
Permanent Park and Recreation
Operating & Maintenance Projects 1,643$ 934$ 920$
Transfers Out 87 103 109
Capital 726 1,407 2,202
Subtotal 2,457$ 2,444$ 3,231$
Planning & Development Services
Operating 10,267$ 9,563$ 10,193$
Transfers Out 1,232 1,275 2,185
Subtotal 11,499$ 10,838$ 12,378$
Property & Casualty Insurance
Operating 2,059$ 1,850$ 2,394$
Transfers Out 23 26 -
Subtotal 2,082$ 1,876$ 2,394$
Recreation Activity
Operating 10,040$ 10,415$ 10,919$
Subtotal 10,040$ 10,415$ 10,919$
Stormwater/Flood Mgmt Utility
Operating 5,679$ 4,102$ 4,313$
Debt 1,025 1,971 1,976
Transfers Out 399 440 549
Capital 1,967 5,252 6,407
Subtotal 9,070$ 11,765$ 13,245$
Telecommunications
Operating 766$ 694$ 521$
Transfers Out 10 11 28
Subtotal 776$ 705$ 549$
Transit Pass General Improvement District
Operating 24$ 15$ 16$
Subtotal 24$ 15$ 16$
Transportation
Operating 21,715$ 19,433$ 19,338$
Transfers Out 1,938 2,009 2,030
Capital 11,815 12,383 14,733
Subtotal 35,468$ 33,825$ 36,101$
Transportation Development
Operating 27$ 116$ 104$
Transfers Out 9 10 11
Capital 540 1,075 1,430
Subtotal 576$ 1,201$ 1,545$
University Hill Commercial District
Operating 545$ 578$ 608$
Transfers Out 53 62 48
Subtotal 597$ 640$ 656$
110
Sources, Uses and Debt Service
Wastewater Utility
Operating 9,598$ 8,884$ 9,064$
Debt 4,183 4,773 4,523
Transfers Out 996 1,125 1,245
Capital 2,470 4,773 8,611
Subtotal 17,247$ 19,555$ 23,443$
Water Utility
Operating 18,888$ 16,287$ 16,282$
Debt 5,445 7,482 6,849
Transfers Out 1,299 1,474 1,882
Capital 6,156 33,659 9,552
Subtotal 31,789$ 58,902$ 34,565$
Worker Compensation Insurance
Operating 1,882$ 1,655$ 1,704$
Transfers Out 120 28 44
Subtotal 2,002$ 1,683$ 1,748$
Total Restricted Uses of Funds 246,178$ 239,757$ 223,228$
Total City Uses Of Funds 371,091$ 375,198$ 366,146$
Less: Transfers to Other Funds and ISF Exp.40,389$ 47,499$ 44,281$
Net Total City Operating Uses of
Funds 330,702$ 327,699$ 321,866$
Operating 230,200$ 224,196$ 230,823$
Capital 68,275 73,304 61,189
Debt 32,227 30,199 29,854
Total 330,702$ 327,699$ 321,866$
Note:
Subtotals may not equal sum of line items due to rounding.
USES BY CATEGORY
1Beginning 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.
2015
Actual
2016
Approved
2017
Approved
USES BY RESTRICTED FUND
Fund and Use
111
Table 5-08 documents summary reasons for all transfers across funds for 2015 (Actual), 2016
(Approved), and 2017 (Approved) to the nearest $1,000.
Sources, Uses, and Debt Service
Table 5-08: Summary of Transfers by Originating Fund
(in $1,000s)
INTERFUND TRANSFERS
For
2015
Actual
2016
Approved
2017
Approved
General Planning and
Development
Services
Subsidy 2,192$ 2,293$ 2,368$
Affordable Housing Subsidy 240 240 240
Capital Improvement
Fund
811 811 811
Library Subsidy 6,586 6,207 -
Recreation Activity Subsidy 1,378 1,466 1,603
Open Space and
Mountain Parks
Subsidy 1,141 1,166 1,210
Water Utility Wells Property 93 93 93
Downtown
Commercial District
Parking Meter Revenue 1,810 1,768 1,733
University Hill
Commercial District
Parking Meter Revenue 425 425 425
Boulder Junction
District - Parking
Cover Revenue Shortfalls 324 313
Fleet Replacement
Fund
New parking technology loan
repayment
29 28 28
Fleet Replacement
Fund
Valmont Butte loan repayment 145 145 145
Equipment
Replacement Fund
To fund Fire dept. equipment
replacement fund
275 275 275
Subtotal 15,449$ 15,230$ 8,930$
.25 Cent Sales Tax General Cost Allocation 427$ 484$ 488$
Subtotal 427$ 484$ 488$
Affordable Housing General Cost Allocation 129$ 96$ 90$
Subtotal 129$ 96$ 90$
Airport General Cost Allocation 61$ 42$ 43$
General Loan repayment - 35 -
Subtotal 61$ 77$ 43$
Boulder Junction GID-
Parking General Cost Allocation 5$ 6$ 25$
Downtown
Commercial District
(CAGID)
Loan repayment 2 2 2
Subtotal 7$ 8$ 27$
Boulder Junction GID-
TDM
Downtown
Commercial District
(CAGID)
Loan repayment 3$ 4$ 3$
Subtotal 3$ 4$ 3$
BMPA Debt Service
Fund
Open Space Fund Loan repayment 161$ 161$ -$
Subtotal 161$ 161$ -$
Originating Fund
112
Sources, Uses and Debt Service
Capital Development General Cost Allocation 4$ 5$ -$
Planning and
Development
Services
Excise Tax Collection Costs 6 7 7
Library Impact Fee/Collection - 150
Subtotal 10$ 162$ 7$
Climate Action Plan
Tax
General Cost Allocation 99$ 116$ 135$
Subtotal 99$ 116$ 135$
Community Housing
Assistance Program
General Cost Allocation 57$ 53$ 118$
Planning and
Development
Services
Excise Tax Collection Costs 6 7 7
Subtotal 63$ 60$ 125$
Community
Development Block
Grant (CDBG)
General Cost Allocation 15$ 18$ 25$
Subtotal 15$ 18$ 25$
Compensated
Absences
General Cost Allocation 8$ 9$ 19$
Subtotal 8$ 9$ 19$
Computer Replacement General Cost Allocation 17$ 19$ 40$
Subtotal 17$ 19$ 40$
Downtown
Commercial District
General Cost Allocation 316$ 367$ 281$
Subtotal 316$ 367$ 281$
Equipment
Replacement
General Cost Allocation 7$ 8$ 6$
Subtotal 7$ 8$ 6$
Facility Renovation and
Replacement
General Cost Allocation 65$ 75$ 28$
Subtotal 65$ 75$ 28$
Fleet Maintenance General Cost Allocation 375$ 378$ 312$
Subtotal 375$ 378$ 753$
HOME Investment
Partnership Grant
General Cost Allocation 17$ 19$ 12$
Subtotal 17$ 19$ 12$
INTERFUND TRANSFERS
For
2015
Actual
2016
Approved
2017
ApprovedOriginating Fund
113
Sources, Uses, and Debt Service
Open Space and
Mountain Parks
General Cost Allocation 1,349$ 1,578$ 1,903$
Subtotal 1,349$ 1,578$ 1,903$
Permanent Park and
Recreation
General Cost Allocation 80$ 96$ 102$
Planning and
Development
Services
Excise Tax Admin 6 6 7
Subtotal 86$ 102$ 109$
Planning and
Development Services
General Cost Allocation 1,232$ 1,275$ 2,185$
Subtotal 1,232$ 1,275$ 2,185$
Property and Casualty
Insurance
General Cost Allocation 23$ 26$ -$
Subtotal 23$ 26$ -$
Stormwater/Flood
Management Utility
General Cost Allocation 266$ 284$ 339$
Facilitie Replacement
Fund
Facility Replacement - - 40
Planning and
Development
Services
Subsidy 132 136 161
General Fund Funding for Attorney and Paralegal - 20 -
Transportation Transportation - - 8
Subtotal 398$ 440$ 548$
Telecommunications General Cost Allocation 10$ 10$ 28$
Subtotal 10$ 10$ 28$
Transportation General Cost Allocation 1,659$ 1,722$ 1,486$
General Boulder Creek Maintenance 15 15 15
General HHS 13 13 13
Planning and
Development
Services
Subsidy 234 241 338
Recreation Activity Expand Program 13 13 13
Transit Pass General
Improvement District
Subsidy 5 5 5
Facility Replacement Facility Replacement - - 160
Subtotal 1,939$ 2,009$ 2,030$
INTERFUND TRANSFERS
For
2015
Actual
2016
Approved
2017
ApprovedOriginating Fund
114
Sources, Uses and Debt Service
Transportation
Development
General Cost Allocation 3$ 4$ 4$
Planning and
Development
Services
Excise Tax Admin 6 6 7
Subtotal 9$ 10$ 11$
University Hill
Commercial District General Cost Allocation 53$ 62$ 48$
Subtotal 53$ 62$ 48$
Wastewater Utility General Cost Allocation 777$ 879$ 923$
Planning and
Development
Services
Subsidy 220 226 266
General Fund Funding for Attorney and Paralegal - 20 -
Facility Replacement Facility Replacement - 40
Transportation Transportation - - 16
Subtotal 997$ 1,125$ 1,245$
Water Utility General Cost Allocation 1,080$ 1,189$ 1,518$
Planning and
Development
Services
Subsidy 219 226 268
General Fund Funding for Attorney and Paralegal - 58 -
Facility Replacement Facility Replacement - - 80
Transportation Transportation - - 16
Subtotal 1,299$ 1,473$ 1,882$
Worker's
Compensation
Insurance
General Cost Allocation 25$ 29$ 44$
Recreation Activity Wellness Program 95 - -
Subtotal 120$ 29$ 44$
Total 24,744$ 25,430$ 20,823$
Note:
Subtotals may not equal sum of line items due to rounding.
INTERFUND TRANSFERS
For
2015
Actual
2016
Approved
2017
ApprovedOriginating Fund
115
City of Boulder
DEBT SERVICE
2017 Annual Budget
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
At December 31, 2016, the City had a number of debt issues outstanding made up of (amounts
in 000's):
The Combined Schedule of Long-Term Debt Payable and the current debt schedules by fund for
2016-2022 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.
Table 5-09: Outstanding Debt
(in $1,000s)
Gov't Business Total
General obligations payable 63,885$ 7,454$ 71,339$
Pension Bonds Payable 7,063 - 7,063
Revenue bonds payable - 116,226 116,226
Lease purchase revenue notes payable - 44,507 44,507
Capital Lease purchase agreements 8,242 - 8,242
Subtotal 79,190$ 168,187$ 247,377$
Compensated absences 12,477$ 1,308$ 13,785$
Retiree Health Care Benefit (OPEB)1,855 277 2,132
Rebatable arbitrage 2,082 - 2,082
Total 95,604$ 169,772$ 265,376$
116
Under the City Charter, the city's general obligation bonded debt issuances are subject to a legal
limitation based on 3% of total assessed value of real and personal property. None of the city's
outstanding debt is supported by property taxes. As a result, all bonded debt is considered to be
self-supporting and the ratio of net bonded debt to assessed valuation is zero. The actual
calculation of the debt margin is presented in the Computation of Legal Debt Margin schedule.
Table 5-10: 2016-2022 Debt Service
(in $1,000s)
Sources, Uses, and Debt Service
GENERAL FUND
Debt Issues 2016 2017 2018 2019 2020 2021 2022
Actual Approved Projected Projected Projected Projected Projected
Bonds
General Obligation Waste
Reduction Bonds, Series 2009
Final payment occurs in 2029
Principal 255$ 265$ 270$ 280$ 290$ 300$ 310$
Interest 166 159 151 143 134 124 114
Subtotal 421$ 424$ 421$ 423$ 424$ 424$ 424$
Taxable Pension Obligation
Bonds Series 2010
Final payment occurs in 2030
Principal 370$ 380$ 395$ 410$ 425$ 440$ 460$
Interest 316 305 292 278 262 245 227
Subtotal 686$ 685$ 687$ 688$ 687$ 685$ 687$
General Fund Bonds - Capital
Improvement Projects
Bonds Series 2012
Final payment occurs in 2031
Principal 2,455$ 2,530$ 1,945$ 2,000$ 2,080$ 2,165$ 2,250$
Interest 1,539 1,465 1,389 1,331 1,251 1,168 1,081
Subtotal 3,994$ 3,995$ 3,334$ 3,331$ 3,331$ 3,333$ 3,331$
General Fund Total 5,101$ 5,104$ 4,442$ 4,442$ 4,442$ 4,442$ 4,442$
117
Sources, Uses, and Debt Service
OPEN SPACE FUND
Debt Issues 2016 2017 2018 2019 2020 2021 2022
Actual Approved Projected Projected Projected Projected Projected
Bonds
Open Space Acquisition Bonds Series 2006 - final payment
occurs in 2019
Principal 1,720$ 1,790$ 1,865$ 1,945$ -$ -$ -$
Interest 298 229 157 80 - - -
Subtotal 2,018$ 2,019$ 2,022$ 2,025$ -$ -$ -$
Open Space Acquisition Refunding Bonds Series 2007 - final
payment occurs in 2018
Principal 1,575$ 1,640$ 1,715$ -$ -$ -$ -$
Interest 197 134 69 - - - -
Total 1,772$ 1,774$ 1,784$ -$ -$ -$ -$
Open Space Acquisition Bonds Series 2014 - final payment
occurs in 2034- issued October 9, 2014
Principal 435$ 435$ 440$ 440$ 445$ 455$ 460$
Interest 242 234 225 216 207 198 189
Subtotal 677$ 669$ 665$ 656$ 652$ 653$ 649$
Open Space Fund Total 4,467$ 4,462$ 4,471$ 2,681$ 652$ 653$ 649$
NOTE: The 2017 Open Space Fund budget also funds base rentals in the amount of $1,002,209 ($848,393 in principal and $153,816 in interest) to the Boulder
Municipal Property Authority Debt Service Fund for the payment of various open space properties.
WATER UTILITY FUND
Debt Issues 2016 2017 2018 2019 2020 2021 2022
Actual Approved Projected Projected Projected Projected Projected
Bonds
Water and Sewer Revenue Bonds -
Series 2016 - final payment occurs in 2035
Principal 690$ 1,445$ 1,475$ 1,500$ 1,535$ 1,565$ 1,595$
Interest 400 814 785 755 725 695 663
Subtotal 1,090$ 2,259$ 2,260$ 2,255$ 2,260$ 2,260$ 2,258$
Water and Sewer Revenue Refunding Bonds -
Series 2011 - final payment occurs in 2021
Principal 1,635$ 1,700$ 1,775$ 1,855$ 1,930$ 2,015$ -$
Interest 436 365 297 226 151 74 -
Total 2,071$ 2,065$ 2,072$ 2,081$ 2,081$ 2,089$ -$
Water and Sewer Revenue Ref. Bonds -
Series 2007 - final payment occurs in 2019
Principal 2,190$ 2,285$ 2,380$ 1,325$ -$ -$ -$
Interest 335 239 145 50 - - -
Subtotal 2,525$ 2,524$ 2,525$ 1,375$ -$ -$ -$
Water Utility Fund Total 5,686$ 6,848$ 6,857$ 5,711$ 4,341$ 4,349$ 2,258$
Note: This debt service schedule is prepared using the accrual basis of accounting.
118
Sources, Uses, and Debt Service
DOWNTOWN COMMERCIAL DISTRICT FUND
Debt Issues 2016 2017 2018 2019 2020 2021 2022
Actual Approved Projected Projected Projected Projected Projected
Bonds
CAGID Refunding Bonds Series 2009
- final payment occurs in 2018
Principal 920$ 960$ 1,005$ -$ -$ -$ -$
Interest 101 61 23 - - - -
Subtotal 1,021$ 1,021$ 1,028$ -$ -$ -$ -$
CAGID Refunding Bonds Series 2012
- final payment occurs in 2023
Principal 670$ 685$ 700$ 720$ 740$ 765$ 790$
Interest 151 132 119 102 81 60 37
Subtotal 821$ 817$ 819$ 822$ 821$ 825$ 827$
Fund Totals 1,842$ 1,838$ 1,847$ 822$ 821$ 825$ 827$
Note: This debt service schedule is prepared using the accrual basis of accounting.
STORMWATER UTILITY FUND
2016 2017 2018 2019 2020 2021 2022
Debt Issues Actual Approved Projected Projected Projected Projected Projected
Bonds
Storm Water & Flood Revenue
Bonds Series 2015 - final
payment occurs in 2035
Principal 895$ 925$ 950$ 980$ 1,010$ 1,040$ 1,070$
Interest 694 665 637 609 579 549 518
Subtotal 1,589$ 1,590$ 1,587$ 1,589$ 1,589$ 1,589$ 1,588$
Storm Water & Flood Refunding
Bonds Series 2010 - final
payment occurs in 2018
Principal 350$ 365$ 370$ -$ -$ -$ -$
Interest 32 21 10 - - - -
Subtotal 382$ 386$ 380$ -$ -$ -$ -$
Stormwater Utility Fund Totals 1,971$ 1,976$ 1,967$ 1,589$ 1,589$ 1,589$ 1,588$
Note: This debt service schedule is prepared using the accrual basis of accounting.
WASTEWATER UTILITY FUND
Debt Issues 2016 2017 2018 2019 2020 2021 2022
Actual Approved Projected Projected Projected Projected Projected
Bonds
Water and Sewer Revenue Bonds
Series 2015 - final payment occurs in 2035
Principal 395$ 400$ 410$ 420$ 425$ 435$ 445$
Interest 284 275 267 259 250 241 233
Subtotal 679$ 675$ 677$ 679$ 675$ 676$ 678$
Water and Sewer Revenue Bonds
Series 2010 - final payment occurs in 2030
Principal 430$ 440$ 455$ 470$ 480$ 495$ 510$
Interest 244 231 218 204 190 175 161
Subtotal 674$ 671$ 673$ 674$ 670$ 670$ 671$
Water and Sewer Revenue Refunding Bonds
Series 2012 - final payment occurs in 2025
Principal 2,010$ 2,070$ 2,150$ 2,250$ 2,350$ 2,450$ 2,575$
Interest 1,189 1,107 1,003 895 782 665 541
Subtotal 3,199$ 3,177$ 3,153$ 3,145$ 3,132$ 3,115$ 3,116$
Wastewater Utility Fund Total 4,552$ 4,523$ 4,503$ 4,498$ 4,477$ 4,461$ 4,465$
119
Sources, Uses, and Debt Service
BMPA DEBT SERVICE FUND
2016 2017 2018 2019 2020 2021 2022
Debt Issues Actual Approved Projected Projected Projected Projected Projected
Lease Purchase Revenue Notes
1997G Foothills Business Park, LLC
Principal 90$ 97$ -$ -$ -$ -$ -$
Interest 10 7 - - - - -
Subtotal (Matures in 2017)100$ 104$ -$ -$ -$ -$ -$
2005A Gary L. & Donna K. Gisle, Trustees
Principal 120$ 125$ -$ -$ -$ -$ -$
Interest 7 6 - - - - -
Subtotal (Matures in 2017)127$ 131$ -$ -$ -$ -$ -$
2005C Luchetta Properties, Inc.
Principal 54$ 57$ 60$ 63$ 66$ -$ -$
Interest 14 12 9 6 3 - -
Subtotal (Matures in 2020)68$ 69$ 69$ 69$ 69$ -$ -$
2006A Boulder Valley Farm, Inc.
Principal 438$ -$ -$ -$ -$ -$ -$
Interest 10 - - - - - -
Subtotal (Matures in 2016)448$ -$ -$ -$ -$ -$ -$
2006B Joel and Ruth Eisenberg
Principal 149$ -$ -$ -$ -$ -$ -$
Interest 3 - - - - - -
Subtotal (Matures in 2016)152$ -$ -$ -$ -$ -$ -$
2008A-R1 Edward H. Kolb
Principal 45$ 47$ 50$ -$ -$ -$ -$
Interest 6 5 2 - - - -
Subtotal (Matures in 2018)51$ 52$ 52$ -$ -$ -$ -$
2008A-R2 Edward H. Kolb
Principal 45$ 47$ 50$ -$ -$ -$ -$
Interest 6 5 2 - - - -
Subtotal (Matures in 2018)51$ 52$ 52$ -$ -$ -$ -$
2013A E.R.T.L.
Principal 460$ 475$ 490$ 506$ 522$ 539$ 557$
Interest 132 119 104 88 71 54 37
Subtotal (Matures in 2023)592$ 594$ 594$ 594$ 593$ 593$ 594$
Certificates of Participation
Taxable Certificates of Participation
Series 2015; final payment
in 2035
Principal 1,340$ 1,445$ 1,485$ 1,530$ 1,575$ 1,625$ 1,670$
Interest 1,358 1,381 1,338 1,293 1,247 1,200 1,151
Subtotal (Matures in 2023)2,698$ 2,826$ 2,823$ 2,823$ 2,822$ 2,825$ 2,821$
BMPA DEBT SERVICE FUND TOTAL 4,287$ 3,828$ 3,590$ 3,486$ 3,484$ 3,418$ 3,415$
This debt is paid with base rentals transferred from various funds as indicated in the above debt service schedules.
120
Table 5-11: 2017 Lease-Purchase Obligations
(in $1,000s)
Sources, Uses, and Debt Service
FACILITIES ASSET MANAGEMENT DEBT SERVICE
Debt Issues 2016 2017 2018 2019 2020 2021 2022
Actual Approved Projected Projected Projected Projected Projected
Capital Leases
Principal 114$ 114$ 120$ 126$ 133$ 139$ 146$
Interest 43 44 38 32 26 19 12
Subtotal 157$ 158$ 158$ 158$ 159$ 158$ 158$
Principal 517$ 517$ 564$ 613$ 665$ 721$ 780$
Interest 225 225 208 190 168 169 151
Subtotal 742$ 742$ 772$ 803$ 833$ 890$ 931$
Facilities Asset Mgmt. Debt Service Fund Totals 899$ 900$ 930$ 961$ 992$ 1,048$ 1,089$
Note: This debt service schedule is prepared using the accrual basis of accounting.
Energy Efficiency Improvement Project - Phase I
with Banc of America Leasing and Capital, LLC
Energy Efficiency Improvement Project - Phases
II and III with Suntrust Equipment Finance &
Leasing Corp.-
ESTIMATED AMOUNT TO REMAINING LIFETIME OBLIGATION -
ITEM BE EXPENDED DURING 2017 2018 AND BEYOND
Real Property
Open Space Properties 1,002$ 4,328$
Subtotal 1,002$ 4,328$
Leasehold Improvements
Facilities Asset Management 900$ 8,242$
Subtotal 900$ 8,242$
Lease-Purchase Obligations Total 1,902$ 12,570$
Represented are all lease/purchase obligations known or predictable at the time of the production of the 2017 budget.
121
Table 5-12: Combined Schedule of Long-Term Debt
As of December 31, 2016
(in $1,000s)
Sources, Uses, and Debt Service
GOVERNMENTAL ACTIVITIES
Interest Date Date Authorized Current
rates Issued Maturity and Issued Outstanding portion
Supported by sales tax revenues and other financing sources:
General Obligation Bonds:
Open Space Acquisition 4.00 - 5.50 6/20/06 8/15/19 20,115$ 5,600$ 1,790$
Premium on Bonds 21
Open Space Acquisition Refunding 3.50 - 4.00 6/26/07 8/15/18 12,345 3,355 1,640
Premium on Refunding Bonds 3
Open Space Acquisition Refunding 2.00 - 3.00 10/9/14 8/15/34 10,000 9,195 435
Premium on Bonds 101
Waste Reduction Bonds 2.00 - 4.00 12/15/09 12/01/29 6,000 4,245 265
Premium on Waste Reduction Bonds 35
General Fund Cap. Imp. Projects Bonds 2.00 - 4.00 3/22/12 10/01/31 49,000 37,745 2,530
Premium on Cap. Imp. Projects Bonds 3,585
Subtotal 97,460$ 63,885$ 6,660$
Taxable Pension Obligation Bonds 2.00 - 5.00 10/26/10 10/01/30 9,070$ 6,990$ 380$
Premium on Pension Obligation Bonds 73
Subtotal 9,070$ 7,063$ 380$
Capital Lease Purchase Agreements
Bank of America Leasing & Capital, LLC 4.93 9/27/10 11/27/23 1,500$ 932$ 114$
Suntrust Equipment Finance & Leasing Corp.2.65 1/25/12 7/25/27 9,250 7,310 517
Bank of the West Equipment Lease 3.25 2/05/13 3/15/16 107 - -
Subtotal 10,857$ 8,242$ 631$
Compensated Absences - estimated -$ 12,477$ -$
Retiree Health Care Benefit (OPEB) - estimated - 1,855 -
Claims Payable - estimated - 2,082 -
Total Governmental Activities 117,387$ 95,604$ 7,671$
BUSINESS-TYPE ACTIVITIES
Supported by utility revenues:
Water and Sewer Revenue Refunding Bonds 2.00 - 4.00 2/22/11 12/01/21 18,335$ 9,275$ 1,700$
Premium on Bonds 228
Water and Sewer Revenue Refunding Bonds 3.00 - 3.75 5/01/05 12/01/16 7,900 - -
Water and Sewer Revenue Refunding Bonds 4.00 - 4.125 7/10/07 12/01/19 25,935 5,990 2,285
Water and Sewer 4.00 - 5.00 11/20/12 12/01/25 24,325 22,315 2,070
Premium on Bonds 3,572
Water and Sewer Revenue Bonds 2.00 - 3.00 10/12/10 12/01/30 9,980 7,530 440
Premium on Bonds 122
Water and Sewer Revenue Bonds 2015 2.00 - 3.25 8/1/2015 12/01/35 10,075 9,680 400
Premium on Bonds 165
Storm Water & Flood Mgmt Rev. Rfdg.2.00 - 3.00 6/08/10 12/01/18 3,165 735 365
Premium on Bonds 7
Storm Water & Flood Mgmt Rev. Rfdg.2.00 - 3.50 10/1/2015 12/01/34 22,845 21,625 925
Premium on Bonds 416
Water and Sewer Revenue Bonds 2.00-3.125 6/07/16 12/01/35 34,145 33,455 1,445
Premium on Bonds 1,111
156,705$ 116,226$ 9,630$
122
Sources, Uses, and Debt Service
BUSINESS-TYPE ACTIVITIES, (Cont.)
Interest Date Date Authorized Current
rates Issued Maturity and Issued Outstanding portion
Compensated Absences -estimated -$ 1,127$ -$
Retiree Health Care Benefit (OPEB) - estimated - 220 -
Total Supported by Utility Revenues 156,705$ 117,573$ 9,630$
Supported by Parking Revenues:
Downtown Commercial District:
Parking Facilities 2.00 - 3.00 11/28/12 8/15/23 7,275$ 5,220$ 685$
Premium on Bonds 246
Parking Facilities 3.00 - 4.00 5/14/09 8/15/18 7,730 1,965 960
Premium on Bonds 23
15,005$ 7,454$ 1,645$
Compensated Absences - estimated -$ 181$ -$
Retiree Health Care Benefit (OPEB) - estimated - 57 -
Total Supported by Parking Revenues 15,005$ 7,692$ 1,645$
Supported by base rentals:
Boulder Municipal Property Authority:
Certificates of ParticipationSeries 2015 3.00 - 3.25 11/1/2015 11/1/2024 41,000$ 39,660$ 1,445$
Premiums 519
41,000$ 40,179$ 1,445$
Open space acquisition:
Foothills Note 1997G 7.00 7/16/97 7/16/17 1,095 97 97
Gisle Note 2005A 4.75 2/18/05 2/18/17 1,180 125 125
Luchetta Note 2005C 5.00 8/05/05 8/05/20 720 246 57
Boulder Valley Note 2006A 5.00 6/16/06 6/16/16 3,550 - -
Eisenberg Note 2006B 5.00 6/07/06 6/07/16 1,206 - -
Kolb, Edward H.Note 2008AR-1 5.00 4/22/08 4/22/18 404 98 47
Vigil Note 2008AR-2 5.00 4/22/08 4/22/18 404 98 47
E.R.T.L.Note 2013A 3.25 10/31/13 10/31/23 5,000 3,664 475
13,559$ 4,328$ 848$
Total Supported by Base Rentals 54,559$ 44,507$ 2,293$
Total Business-Type Activities 226,269$ 169,772$ 13,568$
123 Table 5-13: Computation of Legal Debt Margin for the Last Ten Years (in $1,000s) 2015201420132012201120102009200820072006Total Assessed Value (Prior Year Assessed Value for Current Year Collections - Estimated) $ 2,570,426 $ 2,559,362 $ 2,500,706 $ 2,498,114 $ 2,566,046 $ 2,562,746 $ 2,416,543 $ 2,398,149 $ 2,094,604 2,091,962$ Debt Limit - 3% of Total Assessed Value77,11376,78175,02174,94376,98176,88272,49671,94462,83862,759Amount of Debt Applicable to Debt MarginTotal bonded debt70,793$ 77,981$ 77,024$ 87,242$ 41,747$ 49,683$ 58,410$ 60,118$ 67,754$ 75,081$ Less deductions allowed by law:Self-supporting General Obligation bonds70,79377,98177,02487,24241,74749,68358,41060,11867,75475,081Self-supporting General Obligation Water Utility bonds- - - - Total Deductions70,793$ 77,981$ 77,024$ 87,242$ 41,747$ 49,683$ 58,410$ 60,118$ 67,754$ 75,081$ Amount of Debt Applicable to Debt Margin-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Legal Debt Margin77,113$ 76,781$ 75,021$ 74,943$ 76,981$ 76,882$ 72,496$ 71,944$ 62,838$ 62,759$ 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 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 YEARSCITY OF BOULDER(AMOUNTS IN 000's)
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124
125
City of Boulder
Energy Strategy and
Electric Utility Development Project
2017 Annual Budget
The mission of the Energy Strategy and Electric Utility Development (Boulder Energy Future)
Project is to ensure that Boulder residents, businesses and institutions have access to reliable
energy that is increasingly clean and remains competitively priced.
Project Overview
The Boulder community has long been committed to climate action that results 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
clean renewable sources while also keeping rates and reliability comparable to what is offered
through the current provider. 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 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. Subsequently, for 2015, 2016 and 2017 staff is focused
on high-priority tasks related to acquiring necessary assets and preparing to launch and operate
an electric utility in accordance with City Charter requirements and community values. The
following pages highlight the project’s accomplishments and key initiatives.
Energy Strategy and Electric Utility Development
126
Energy Strategy and Electric Utility Development Project
2016 Accomplishments
City Council directed the Energy Future Project to continue to pursue viable pathways to clean,
local, and reliable energy. In 2016, the project achieved several milestones, including:
Municipalization - Legal and Regulatory:
Evaluated discovery information obtained from Xcel Energy as needed to prepare the
supplemental application to the Colorado PUC for transfer of assets.
Completed development of separation alternatives consistent with the Colorado PUC
order of December 30, 2015.
Competed work on the supplemental application to the Colorado PUC for transfer of
assets, including responding to answer testimony and discovery requests and filed the
application on September 28, 2016.
Evaluated annexation options for various city-owned and other properties and brought
forward annexation ordinances for City Council consideration.
Participated as intervenors in several Xcel Energy proceedings at the Public Utilities
Commission including the Phase 2 Rate Case, Solar*Connect, Renewable Energy
Standard Compliance Plan, Electric Resource Plan, Rush Creek Wind, Decoupling,
Demand-Side Management Plan and a recently filed grid modernization proceeding.
Muncipalization - Transition Plan:
Ongoing evaluation and engagement with Xcel on their response to the power supply
request for proposal.
Continued evaluation and discussions with various vendors who provided qualification
statements for ongoing operation and maintenance services.
Continued integration of information from the Information Technology roadmap project
in the transition work plan and budget.
Ongoing development of operations, maintenance, construction, and safety policies and
procedures.
Continued work on the key accounts program, including ongoing development of a
customer service policies and procedures manual and customer service meetings with
large commercial businesses in Boulder.
Continued to meet with the Energy Services, Rates, Reliability and Safety and Resource
Acquisition working groups as necessary.
Developed a cash flow model and updated modeling of electric system costs.
Conducted public outreach through open houses and scheduled public open office
hours.
127
2016 Accomplishments (cont’d)
Energy Pilot Projects and Outreach:
Continued implementation and evaluation of energy services related to solar, electric
vehicles, and nanogrids, including launching a Solar + EV group purchase program in
partnership with Boulder County.
Continued communication and outreach work, including ongoing public information
support via the city’s various communication channels (social media, press releases and
the website) connecting climate commitment goals with energy future objectives,
creation of print and digital outreach materials to present in meetings, panel and
community presentations, and participation in various workshops and local events.
Regional, National and International Collaboration:
Participated in a number of regional, national and international collaborations in
support of the Boulder community’s climate and energy goals.
Key initiatives for 2017
Continued implementation of transition work plan including finalization of separation
plan and selection of key vendors for utility operations.
Legal proceedings related to PUC regulatory filings and condemnation.
Depending on regulatory outcome, hire key staff positions essential to the
implementation of the transition plan: Chief Engineer, Customer Service Manager,
Energy Resource Specialist and Energy Sustainability Strategy Specialist/Financial and
Regulatory Analyst.
Community outreach and engagement on expanding the Utility of the Future vision and
the implementation of the transition plan.
Continued regional and national participation on energy policy and legislative issues.
Continued work on developing innovative energy pilot programs and working group
engagement to achieve clean energy goals.
Energy Strategy and Electric Utility Development Project
128
Energy Strategy and Electric Utility Development Project
Table 6-01: Energy Strategy and Electric Utility Development Project Summary
[1] The 2016 approved budget includes significant litigation costs in 2016. Many of these costs are now anticipated to
occur 2017 and are represented in the 2016 projected expenditures.
[2] In 2017, there is a 3.25 FTE reduction for transition staffing. These positions may be required at a future date
dependent on regulatory outcome.
[3] In 2015, $6,943,235 was approved for project funding to be sourced from Utility Occupation Tax ($2,015,710) and
other one-time funding ($4,927,525) from the General Fund. The $4.9 million was in advance of receipt of Utility
Occupation Taxes to be collected through 2017. These taxes will be used to repay the advance from the General
Fund. Actual amount received in 2015 is $2,015,710 with the same amount projected to be received in 2016 and
2017.
Energy Project Detail/Budget
In 2015, City Council approved an accelerated appropriation of the Utility Occupation Tax (UOT)
for municipalization, to allow for flexibility due to unknown timing and amount of expenses (i.e.
litigation and transition costs). The remaining project balance will be carried over into next year's
budget and will be the primary source of funding for a seamless continuation of the work plan in
2017. This funding created a timing difference in cash flow between when the expenses might be
incurred and when the revenues would flow into the city from the UOT. To solve this potential
cash flow conflict, General Fund reserves were approved in 2015 to bridge the timing difference in
support of implementation of the Transition Work Plan, including legal and regulatory
proceedings. As the actual UOT revenue collections occur in 2016 and 2017, they will return to
the General Fund reserves. Also in 2015, additional General Fund dollars (City Manager Energy
Contingency) were approved to be used to fund positions and contract support and are available
through 2017. Tables 6-01 through 6-03 provide further detail and history of the Energy project
to date and the project budget going forward.
Energy Project Summary
Table 6-01 shows actual costs incurred through 2015, the 2016 approved budget, 2016 projected
budget and 2017 approved limited term FTEs.
2012 - 2014
Actual
2015
Actual
2016
Approved
2016
Projected [1]
2017
Approved
Energy Strategy and Electric Utility
Development Project 4.50 6.50 12.25 11.00 9.00 [2]
TOTAL STAFFING 4.50 6.50 12.25 11.00 9.00
Personnel 1,492,397$ 699,677$ 1,107,323$ 827,948$
Operating 3,929,756 1,321,813 2,844,815 1,832,252
Interdepartmental 21,953 - - -
Capital 44,570 - - -
TOTAL EXPENDITURE 5,488,677$ 2,021,490$ 3,952,138$ 2,660,200$
General - Utility Occupation Tax 4,833,610$ 2,015,710$ 2,015,710$ 2,015,710$
General - Other One Time Funding 655,067 5,780 1,936,428 644,490
TOTAL FUNDING 5,488,677$ 2,021,490$ 3,952,138$ 2,660,200$ [3]
FUND
See Table
6-03
STAFFING
129
Table 6-02: Energy Contingency Summary
Energy Contingency Summary
Table 6-02 shows actual City Manager’s (CM) Energy contingency (General Fund) used in 2015
and dollars set aside in 2016 but not allocated to the project to support unexpected transition
work plan implementation costs. The table also shows the projected use in 2016. The CM Energy
Contingency funds are set aside and are available for transition staffing and unexpected costs (to
date, it has only been used for transition staffing).
Energy Strategy and Electric Utility Development Project
2015
Actual
2016
Approved
2016
Projected
2017
Approved
EXPENDITURE
Energy Contingency-Transition Costs 134,709$ 1,000,000$ 239,476$
TOTAL EXPENDITURE 134,709$ 1,000,000$ 239,476$
FUND
General - Energy Contingency 134,709$ 1,000,000$ 239,476$
TOTAL FUNDING 134,709$ 1,000,000$ 239,476$
See Table
6-03
130
Energy Strategy and Electric Utility Development Project
[1]These amounts are carryover of remaining budget from year to year and are not in addition to the 2015 beginning
balance of $7.8 million ($7.8 million in 2015 revised is comprised of personnel plus operating minus contingency).
[2]$239,476 is approved in 2017 to replenish funds used out of the $1 million City Manager's Energy Contingency
budget in 2016. The contingency is available for transition staffing and unexpected costs. Transition staffing will
only be hired dependent on regulatory outcome.
Table 6-03: Energy Strategy and Electric Utility Development Project Detail
Energy Project Detail
Table 6-03 shows the project budget for the transition work plan and all sources and projected
uses (both UOT funded and CM Energy Contingency funded) through 2017. In 2015, funds were
appropriated for a multi-year (2015-2017) project budget. Unspent amounts of the $6.9 million
UOT budget from 2016, specifically for the Energy Project, will be carried over into 2017 as the
beginning budget balance, and no additional budget recommendations are being proposed at this
time. Also, any unspent CM Energy Contingency will be carried over into 2017 as the CM
Contingency beginning balance and available for use on potential transition costs. Since timing of
many costs are unpredictable, frontloading the costs and carrying forward remaining amounts
provides maximum flexibility.
Original
Project
Budget -
Approved
2015
Project Budget -
2015 Revised
(to include
carryover from
2014)
Actual
Sources &
Uses Total
through
2015
2016
Projected
Sources &
Uses
2017
Projected
Sources &
Uses
Beginning Balance Energy Project -$ -$ 937,092$ 5,858,837$ 3,198,637$ [1]
Beginning Balance CM Contingency 1,000,000$ 1,000,000$ 1,000,000$
Sources of Funding
General - Utility Occupation Tax 2,015,710 2,015,710 2,015,710 - - -$
General - Other One Time Funding 4,927,525 4,927,525 4,927,525 - - -
General - City Manager Contingency 1,000,000 1,000,000 - - - 239,476 [2]
2014 Encumbrance Carryover - 495,731 - - - -
2014 ATB Carryover - 441,361 - - - -
Total 7,943,235$ 8,880,327$ 8,880,327$ -$ -$ 239,476$
Uses of Funding
Personnel 891,900$ 891,900$ 699,677$ 827,948$ 1,035,992$ -$
Operating 6,051,335 6,988,427 1,321,813 1,832,252 2,162,644 -
CM Contingency-Potential Transition Costs 1,000,000 1,000,000 134,709 447,639 933,547 -
Total 7,943,235$ 8,880,327$ 2,156,199$ 3,107,839$ 4,132,183$ -$
Remaining at End of FY-Energy Project 5,858,837$ 3,198,637$ 1$
Remaining at End of FY-CM Contingency 865,291$ 552,361$ 66,453$
Replenish
CM
Contingency
with 2016
Projected
2017
Approved
ENERGY FUTURE PROJECT
2015 - 2017
131
City of Boulder
City Attorney’s Office
2017 Annual Budget
$3,480,267
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 liti-
gation and prosecutes violations of the municipal code. 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, timekeeping 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.
City Attorney’s Office
Administration
Consultation and
Advisory
Prosecution and
Civil Litigation
Central Records
Management
132
City Attorney’s Office
Department Overview (Cont’d)
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 physically houses documents of the City Council.
Table 7-01: City Attorney’s Office Summary Budget
2015
Actual
2016
Approved
2017
Approved
Administration 1.50 1.50 1.50
City Records Management 2.50 2.50 2.50
Consultation and Advisory 14.28 14.28 16.30
Prosecution and Civil Litigation 7.42 7.42 7.35
TOTAL STAFFING 25.70 25.70 27.65
Administration 499,088$ 448,750$ 420,039$
City Records Management 238,810 240,371 320,273
Consultation and Advisory 1,557,315 1,565,842 1,956,750
Prosecution and Civil Litigation 680,000 861,338 783,205
TOTAL EXPENDITURE 2,975,213$ 3,116,301$ 3,480,267$
General 2,861,409$ 2,999,305$ 3,357,988$
Property and Casualty Insurance 113,804 116,996 122,279
TOTAL FUNDING 2,975,213$ 3,116,301$ 3,480,267$
STAFFING
EXPENDITURE
FUND
133
City Attorney’s Office
2016 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.
Drafted revisions to the mobile food truck code provisions.
Supported the Marijuana Advisory Panel, including drafting revisions to the city’s
recreational marijuana ordinance.
Successfully defended challenges to the city’s marijuana code.
Reached a settlement in Habay v. City of Boulder.
Drafted an amendment to the Charter for council compensation.
Drafted an amendment to the Charter to revise the Blue Line.
Drafted a ballot measure for the sugar sweetened beverage tax.
Defended challenges to the sugar sweetened beverage tax and term limit ballot
measures.
Participated in Public Utilities Commission dockets.
Advised departments regarding environmental issues relating to the Valmont Butte and
the 13th Street groundwater matter.
Supported Human Resources in employment issues.
Coordinated responses to Colorado Open Records Act requests.
Prosecuted liquor license violations before the Beverage Licensing Authority.
Worked on annexing city properties outside of the city.
Drafted sign code changes to allow new signage at the Dairy Arts Center and to comply
with Reed v. Town of Gilbert.
Drafted the Cooperative Housing Ordinance.
Organized and lead council executive sessions.
Obtained dismissal in Yarmouth Holdings v. City of Boulder.
Obtained summary judgment in Whitney v. City of Boulder and defended the appeal.
Obtained summary judgment in Lessard v. City of Boulder and defended the appeal.
Obtained dismissal of the Utility formation litigation, defended the appeal and filed a
petition for review by the Colorado Supreme Court.
134
City Attorney’s Office
Table 7-02: City Attorney’s Significant Changes
Between 2016 and 2017 Budget
2016
Approved
Budget
2017
Approved
Budget
Total
Change
2016
FTE
2017
FTE
FTE
Change
Offsite Records Management $ 29,055 $ 107,499 $ 78,444 - - -
Total Changes, City Attorney's Office $ 78,444 -
GENERAL FUND
Key Initiatives for 2017
Continue to provide legal support and direction for the Boulder Energy Future project.
Continue to support the City Council’s initiatives.
Work on revisions to the Bear/Trash Ordinance.
Work on mobile home park ordinances to provide better protection for residents.
Analyze the city’s remaining on median ordinance and propose updates.
Work on a drone ordinance.
Finalize agreement with Boulder Rifle Club.
Support work on the Pollard site.
Support planning for Boulder Community Hospital site.
Defend the appeal in Yarmouth Holdings v. City of Boulder.
Work on more effective enforcement.
135
Table 7-03: City Attorney’s Office
Department Detail
City Attorney’s Office
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
1.50 499,088$ 1.50 448,750$ 1.50 420,039$ - (28,711)$
Subtotal 1.50 499,088$ 1.50 448,750$ 1.50 420,039$ - (28,711)$
City Records Management
2.50 238,810$ 2.50 240,371$ 2.50 320,273$ - 79,902$
Subtotal 2.50 238,810$ 2.50 240,371$ 2.50 320,273$ - 79,902$
Consultation and Advisory
14.28 1,557,315$ 14.28 1,565,842$ 16.30 1,956,750$ 2.02 390,908$
Subtotal 14.28 1,557,315$ 14.28 1,565,842$ 16.30 1,956,750$ 2.02 390,908$
7.42 680,000$ 7.42 861,338$ 7.35 783,205$ (0.07) (78,133)$
Subtotal 7.42 680,000$ 7.42 861,338$ 7.35 783,205$ (0.07) (78,133)$
Total 25.70 2,975,213$ 25.70 3,116,301$ 27.65 3,480,267$ 1.95 363,966$
Personnel 2,678,707$ 2,807,762$ 3,060,284$ 252,522$
Operating 244,225 254,072 357,662 103,590
Interdepartmental Charges 52,281 54,467 62,321 7,854
Total 2,975,213$ 3,116,301$ 3,480,267$ 363,966$
General 24.70 2,861,409$ 24.70 2,999,305$ 26.65 3,357,988$ 1.95 358,683$
Property and Casualty Insurance 1.00 113,804 1.00 116,996 1.00 122,279 - 5,283
Total 25.70 2,975,213$ 25.70 3,116,301$ 27.65 3,480,267$ 1.95 363,966$
Note:
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
1Risk Management is a program within the Finance Department. However, internal litigation costs assigned to Risk Management's Property and
Casualty Insurance Fund are related to FTE within City Attorney's Office (CAO) and reflected in the CAO budget within Prosecution and Litigation.
STAFFING AND EXPENDITURE BY FUND
STAFFING AND EXPENDITURE BY PROGRAM
EXPENDITURE BY CATEGORY
Prosecution and Civil
136
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137
City of Boulder
City Clerks’s Office
2017 Annual Budget
$561,559
Department Overview
City Clerk and Support Services
The City Clerk’s Office administers municipal elections and the City Council’s Master
Calendar and subsequent agendas, meetings and minutes. In addition, the City
Clerk’s Office supports the City Council through the administration of the annual
Boards and Commissions recruitment, interviews, appointments and orientation
process. The processing of all special rules and regulations, annexations, Domestic
Partnership Registry and the Sister City Program oversight are other examples of
service excellence provided to staff and the community.
The mission of the City Clerk’s Office is to provide program administration, excellent customer ser-
vice, guidance and access to information and resources, and various levels of support for our di-
verse customers to foster informed, open, and participatory government while meeting legal re-
quirements.
City Clerk
138
2016 Accomplishments
City Clerk and Support Services
Issued RFP for agenda management software and awarded contract to NovusAGENDA
Reviewed four initiative petitions for circulation, and certified two to the City Council
Processed two new sister city applications: Nablus, Palestine and Kathmandu, Nepal
Hired a deputy clerk
Key Initiatives for 2017
City Clerk and Support Services
2017 City Council retreat
2017 annual boards and commissions recruitment/appointment process
Simplify initiative petition process by having instructions and forms online for residents
Support City Council candidates in nomination process and campaign finance admin-
istration
Revise council Handbook and improve onboarding process for newly-elected council
members
Table 7-04: City Clerk’s Office Summary Budget
City Clerk’s Office
2015
Actual
2016
Approved
2017
Approved
City Clerk and Support Services 3.00 4.00 4.00
TOTAL STAFFING 3.00 4.00 4.00
City Clerk and Support Services 598,794$ 526,200$ 561,559$
TOTAL EXPENDITURE 598,794$ 526,200$ 561,559$
General 598,794 526,200 561,559
TOTAL FUNDING 598,794$ 526,200$ 561,559$
STAFFING
EXPENDITURE
FUND
139
Table 7-05: City Clerk’s Office Significant Changes
Between 2016 and 2017 Budget
Table 7-06: City Clerk’s Office Department Detail
City Clerk’s Office
2016
Approved
Budget
2017
Approved
Budget
Total
Change
2016
FTE
2017
FTE
FTE
Change
Boards and Commissions Annual Reception $ - $ 5,000 $ 5,000 - - -
City Clerk Traning 5,300 10,300 5,000 - - -
Total Changes, City Clerk $ 10,000 -
GENERAL FUND
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
City Clerk and Support Services
0.50 236,222$ 0.30 128,814$ 0.30 185,994$ - 57,180$
- - 0.20 26,028 0.20 29,631 - 3,603
General Administration 2.40 362,572 3.40 354,006 3.40 329,513 - (24,493)
Sister City Administration 0.10 - 0.10 17,352 0.10 16,421 - (931)
Subtotal 3.00 598,794$ 4.00 526,200$ 4.00 561,559$ - 35,359$
Total 3.00 598,794$ 4.00 526,200$ 4.00 561,559$ - 35,359$
Personnel 303,753$ 389,581$ 368,940$ (20,641)$
Operating 286,512 121,802 177,802 56,000
Interdepartmental Charges 8,529 14,817 14,817 -
Total 598,794$ 526,200$ 561,559$ 35,360$
General 598,794$ 526,200$ 561,559$ 35,360$
Total 3.00 598,794$ 4.00 526,200$ 4.00 561,559$ - 35,360$
STAFFING AND EXPENDITURE BY PROGRAM
Conduct of Elections Including
Campaign Finance
Reform/Matching Funds
Administration
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
Board and Commission
Administration
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
140
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141
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
City Attorney City Manager Municipal Judge
City of Boulder
City Council
2017 Annual Budget
$240,711
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.
142
City Council
Table 7-07: City Council Summary Budget
2016 Accomplishments
Accepted:
Boulder Creek Restoration Master Plan
North Trail Study Master Plan
Adopted:
Boulder Cable Code
Campaign Finance Reform Code Update
Form-Based Land Use Code
Indigenous Peoples’ Day Resolution
Living Wage Resolution
Horse Trailer Parking Regulations
Jefferson County Federal Grant Application – Conditional Support for underpasses and
trail segments to Rocky Flats National Wildlife Refuge
Municipal Election Code
Rental License Code amended changing posting and advertisement requirements
Schnell Homestead Property added to the Western Mountain Parks Habitat Conservation
Area
Sign Code amendment to Land Use Code
Approved:
2017 State and Federal Legislative Agenda
Boards and Commissions Annual Appointments for 2016
Boulder Arts Commission 2016 Operating Grants for Large Organizations
Boulder Community Health Broadway Campus purchase
Boulder Valley Comprehension Plan Major Updates
Civic Use Pad Letter of Intent between CAGID and St. Julien Hotel
Dispose of property at 156 Shady Hollow, Nederland, CO 80466
Dispose of property at 3289 Airport
Downtown Urban Design Guidelines
2015
Actual
2016
Approved
2017
Approved
City Council 221,520$ 237,926$ 240,711$
TOTAL EXPENDITURE 221,520$ 237,926$ 240,711$
General 221,520$ 237,926$ 240,711$
TOTAL FUNDING 221,520$ 237,926$ 240,711$
EXPENDITURE
FUNDING
143
City Council
2016 Accomplishments (Cont’d)
Approved (Cont’d):
Marijuana Advisory Panel – approved charter and appointment to panel
Ponderosa Mobile Home Park
Transportation Master Plan Implementation Update
Transit Village Area Plan (TVAP) Connections Plan within the Reve redevelopment area
Water and Sewer Revenue Bonds
Wonderland Creek Greenways Improvement Project Agreement for Delegation of activ-
ities regarding Community Development Block Grant with city of Longmont
Authorized:
City Manager to enter into Joint Development Agreement between CAGID and Trinity
Commons Joint Development Agreement
Portland/Eugene Trip – focus on homelessness, housing and transportation
Pending Accomplishments:
96 Arapahoe Annexation
Ballot Measures for November 2016
Blue Line
Council Compensation
Sugar-Sweetened Beverages Tax
Term Limits
Cooperative Housing
Landlords “Written Disclosures Required”
Living Wage
Middle Income Housing
Annexations:
236 Pearl and NW portion of 250 Pearl
4525 Palo Parkway for affordable family housing in partnership with Boulder Housing
Partners and Flatirons Habitat for Humanity
Landmarks:
Sampson-Wood House, 1900 King Street
Trinity Lutheran Church, 2200 Broadway
Sister Cities:
Annual Sister City Dinner (March 29)
Annual Reports
Kathmandu, Nepal, Sister City Application Received
Nablus, Palestine, Sister City Application Received
144
City Council
Table 7-08: City Council Department Detail
2017 Key Initiatives
At the January 2016 Retreat, the following one-year objectives were identified. However, a new
council is coming in November 2017 and they will revisit the objectives at the January 2018 re-
treat.
Housing/Land Use Planning
Transportation
Homelessness/Human Services
2015 Actual
2016 Approved
Budget
2017 Approved
Budget
Variance -
2016 Approved to
2017 Approved
Amount Amount Amount Amount
City Council 221,520$ 237,926$ 240,711$ 2,785$
Total 221,520$ 237,926$ 240,711$ 2,785$
Personnel 119,837$ 111,396$ 114,181$ 2,785$
Operating 98,551 122,508 122,508 -
Interdepartmental Charges 3,132 4,022 4,022 -
Total 221,520$ 237,926$ 240,711$ 2,785$
General 221,520$ 237,926$ 240,711$ 2,785$
Total 221,520$ 237,926$ 240,711$ 2,785$
Note:
No budgeted FTE included in City Council.
EXPENDITURE BY FUND
EXPENDITURE BY PROGRAM
EXPENDITURE BY CATEGORY
145
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.
City of Boulder
City Manager’s Office
2017 Annual Budget
$2,879,726
Department Overview
City Manager’s Office Administration and Operations
The City Manager’s Office Administration and Operations ensures proper manage-
ment of city operations and public representation and participation.
Innovation and Analytics
Strategic utilization of data and a focus on creativity and innovation are two
strongly emerging areas in local government. This program will provide city-wide
leadership and oversight of these two areas. Through collaboration with depart-
ments across the organization as we work toward further data transparency and
improved use of data, focusing on targeted data collection, new methods of
presentation and data analysis, as well as an assessment of what data would be
helpful now and in the future.
Resilience
City Manager’s Office
Administration
and Operations
Innovation and Analytics
Policy Advisor /
Intergovernmental
Relations
City Manager’s Office
Volunteer Services Neighborhood Services
146
City Manager’s Office
Department Overview (Cont’d)
Innovation and Analytics (Cont’d)
The City of Boulder is known to be a world-class city and in part that is a result of
the implementation of leading edge ideas. This program will assist the organiza-
tion in continuing to foster an innovative culture with an emphasis on new ideas –
both big and small – to support further efficiencies, implement community priori-
ties and proved unique consideration of future community needs.
Policy Advisor / Intergovernmental Relations
The Office of the Policy Advisor provides staff representation and communication
on intergovernmental matters and guidance on cross-departmental city policies on
behalf of the City Council and all city departments, in order to further city goals and
advance understandings and mutually beneficial alliances with other governmental
organizations.
Neighborhood Services
The Neighborhood Services program is focused on building and strengthening col-
laborative relationships within neighborhoods and with other key community stake-
holders including: University of Colorado (CU), Boulder Valley School District (BVSD),
Boulder County Public Health (BCPH), community groups, nonprofits, local busi-
nesses, landlords, hospitality industry and students. The purpose of neighborhood
services programs is to foster community relationships and partnerships in order to
connect community needs with community resources; creating a more welcoming
and connected community, and enhancing the quality of life in the community by
creating pathways toward effective problem-solving, resource provision, civic edu-
cation, leadership, connection and engagement opportunities.
Volunteer Services
The organization is focused on “Service Excellence for an Inspired Future” and being
a sustainable and livable city for community members of all ages. Preliminary Re-
search supports the benefits a strong volunteer program provides for community
volunteers, the community and the City of Boulder organization. These benefits are
maximized when programs are efficiently and effectively delivered.
Results from preliminary research indicate that existing City of Boulder volunteer
programs are currently engaging hundreds of community members in meaningful
work each year. These programs provide a solid foundation to build upon to en-
hance volunteer programming. Recommendations to enhance and align volunteer
programming include:
147
City Manager’s Office
Department Overview (Cont’d)
Volunteer Services (Cont’d)
Recommendations (Cont’d)
Strengthen existing programs by, centralizing volunteer programs com-
munication, training staff, developing written policies and job descrip-
tions, and utilizing a shared database for volunteer management.
Enhance community connections by improving electronic marketing of
volunteer programs and opportunities, connecting volunteers to local
government, and exploring partnerships with community organizations.
Build volunteer programs by conducting an internal scan to determine
which programs or community issues might benefit from volunteer sup-
port and developing targeted programming to engage aging community
members.
Through volunteerism, an organization can foster civic participation, respect, and
social inclusion while building more vibrant cities. The City of Boulder can maxim-
ize volunteer programs to provide benefits to community members, to improve the
community and to more effectively deliver services.
Strong volunteer programs can facilitate the mission delivery of departments while
also contributing to community goals. For example, the city desires to cultivate a
wide range of recreational, cultural, educational and social opportunities, foster
inclusion, support and enhance neighborhood livability for all members of the
community, encourage shared responsibility, provide open access to the infor-
mation, encourage innovation, enhance communication and promote community
engagement. These goals can be achieved through strong volunteer programs, all
while building stronger neighborhoods and more engaged residents.
Resilience
The Resilience Program is responsible for supporting the community’s ability to
prepare and respond effectively to acute stresses like floods, wildfires, violence and
illness as well as slowly evolving stresses like economic hardship, social inequality
and declining community health. Boulder was one of 32 first-round cities selected
by the Rockefeller Foundation to participate in the 100 Resilient Cities Initiative.
This initiative provides access to a network of resources utilized by other resilience
officers and communities around the world and is helping Boulder develop and im-
plement the strategies that will preserve the quality of life today and improve the
legacy for future generations.
148
City Manager’s Office
Table 7-09: City Manager’s Office Summary Budget
2016 Accomplishments
Boulder Measures—a web based community dashboard was launched with 23 metrics.
This sets the stage for dialogue with Council and Community on further development
Started a cross-departmental work group focused on strengthening existing volunteer
programs, enhancing volunteer connections, and building more opportunities for com-
munity members to volunteer for the local government
A robust community engagement process led to an adopted Resiliency Strategy. The
strategy reflects approaches we will take to strengthen our preparedness for, and abil-
ity to respond to, future challenges
Held a neighborhood summit focused on building relationships and dialogue and
providing an opportunity for neighborhoods to share their community building stories
Working in partnership with the University of Colorado, Boulder continued the growth
of the diversity summit
The City of Boulder is committed to its vision, Service Excellence, for an Inspired Fu-
ture, and wants to ensure that it is proactive in providing a superior level of customer
service across the organization. As such, the City procured the service of the 520 Col-
lective to work with an internal staff project manager to assemble a staff team focused
on establishing organizational principles and service standards
Sponsored efforts to develop an organizational Leadership Philosophy
2015
Actual
2016
Approved
2017
Approved
City Administration, Operations, Innovation, and
Analytics 6.00 10.00 10.00
Citywide Projects 0.00 0.00 1.00
Intergovernmental Relations 1.00 1.00 1.00
Neighborhood Services 1.00 1.00 1.88
Volunteer Services 0.00 0.00 1.00
Resilience 1.00 1.00 1.00
TOTAL STAFFING 9.00 13.00 15.88
City Administration, Operations, Innovation, and
Analytics 951,340$ 1,593,396$ 1,668,328$
Citywide Projects - - 222,071
Intergovernmental Relations 218,044 225,498 244,205
Neighborhood Services 73,561 202,190 328,803
Volunteer Services - - 167,534
Resilience 128,304 131,431 248,785
TOTAL EXPENDITURE 1,371,249$ 2,152,515$ 2,879,726$
General 1,371,249$ 2,152,515$ 2,879,726$
TOTAL FUNDING 1,371,249$ 2,152,515$ 2,879,726$
STAFFING
EXPENDITURE
FUND
149
City Manager’s Office
2016 Accomplishments (Cont’d)
Creation, funding, staffing, policy prioritization and advocacy for Colorado Communi-
ties for Climate Action, a local government coalition
Planned a visit to Portland, Oregon for Council Members, staff, and community part-
ners with a focus on homelessness, housing and transportation
Key staff appointments:
2nd Deputy City Manager
Deputy Housing Director
City Clerk
Public Works—Transportation Director
Community Vitality Deputy Director
Parks and Recreation Deputy Director
Human Resources Deputy Director
Municipal Court Deputy Director
Chief Innovation and Analytics Officer
Volunteer Program & Program Manager
Well-Being Coordinator
Key Initiatives for 2017
City Manager
City Manager’s Office Strategic Plan
Implementation of the Resilience Strategy work plan
Renovation and redevelopment of the Boulder Community Hospital campus
Lead project team to investigate renewal of the 0.3 cent sales tax and head tax
Innovation and Analytics
This is a brand-new program with a full work plan to be developed in 2017, including
the dashboard. Additional components of the work plan will include What Work Cities
scope of work related to performance contracting, performance analytics and open da-
ta
Policy Advisor
Implementation of city’s 2017 state and federal legislative agenda and adoption of
the same for 2018
Neighborhood Services
Develop partnerships with CU community-based education programs
Continue toolkit expansion for neighborhood leaders and residents: civic education,
capacity building, leadership training
150
City Manager’s Office
Key Initiatives for 2017 (Cont’d)
Neighborhood Services (Cont’d)
Improve Neighborhood Partnership Grant program to focus on neighborhood projects
and activities
Continued focus on neighborhood relationship building and issue resolution
Volunteer Services
Development of volunteer cooperative mission, vision and strategies
Innovation and Analytics
Broad scale implementation of actions and frontiers outlined in the community Resili-
ence Strategy
Recruitment and deployment of year 2 of the Resilience AmeriCorps program
Strategic partnership with the new CU Master of Environment program
Table 7-10: City Manager’s Office Significant Changes
Between 2016 and 2017 Budget
2016
Approved
Budget
2017
Approved
Budget
Total
Change
2016
FTE
2017
FTE
FTE
Change
Colorado Communities Climate Change Coalition
Membership $ 30,000 $ 30,000 $ - - - -
Community Perception Assessment - 100,000 100,000 - - -
Neighborhood Services Programming - 36,734 36,734 - - -
Volunteer Program Implementation - 22,000 22,000 - - -
Resilience 131,434 248,785 117,351 1.00 1.00 -
Increased Funding for State Lobbying Contract 81,000 92,000 11,000 - - -
Total Changes, City Manager's Office $ 287,085 -
GENERAL FUND
151
City Manager’s Office
Table 7-11: City Manager’s Office
Department Detail
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
City Manager's Office
6.00 951,340$ 10.00 1,593,396$ 10.00 1,668,328$ - 74,932$
Citywide Projects - - - - 1.00 222,071 1.00 222,071
1.00 218,044 1.00 225,498 1.00 244,205 - 18,707
Neighborhood Services 1.00 73,561 1.00 202,190 1.88 328,803 0.88 126,613
Volunteer Services 1.00 167,534 1.00 167,534
Resilience 1.00 128,304 1.00 131,431 1.00 248,785 - 117,354
Total 9.00 1,371,249$ 13.00 2,152,515$ 15.88 2,879,726$ 2.88 727,211$
Personnel 1,188,447$ 1,754,751$ 2,294,728$ 539,977$
Operating 166,503 368,564 546,164 177,600
Interdepartmental Charges 16,299 29,200 38,834 9,634
Total 1,371,249$ 2,152,515$ 2,879,726$ 727,211$
General 9.00 1,371,249$ 13.00 2,152,515$ 15.88 2,879,726$ 2.88 727,211$
Total 9.00 1,371,249$ 13.00 2,152,515$ 15.88 2,879,726$ 2.88 727,211$
Policy Advisor/Intergovernmental
Relations
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
City Administration/Operations and
Innovation and Analytics
EXPENDITURE BY CATEGORY
STAFFING AND EXPENDITURE BY FUND
152
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153
City of Boulder
Communications
2017 Annual Budget
$1,845,856
The mission of the Communication Department is to gather and share information to support and
encourage open, participatory government and an informed community.
Department Overview
The Communication Department, responsible for providing effective communication with commu-
nity 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 bal-
anced coverage of city issues.
Media/External Communication
Media/External Communication ensures timely and accurate public information of
city operations, projects and policies, council action, crisis/disaster communications,
economic vitality initiatives, and awareness campaigns through traditional media,
social media and the internet.
Communications
Media / External
Communications
Video Services /
Channel 8
Internal
Communications
Web Content /
Social Media
154
Communications
Department Overview (Cont’d)
Video Services/Channel 8
Video Services/Channel 8 provides coverage of City Council, Boards and Commis-
sion meetings, and 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, provides public service announcements, delivers weekly City of
Boulder news, creates annual programming such as the State of the City presen-
tation, and produces internal organization videos.
Internal Communication
Internal Communication conveys organizational information to all City of Boul-
der employees through bi-monthly employee newsletters and streamed all-
staff meetings, as well as weekly information from specific departments to the city
organization. Topics include changes in employee benefits, city compensation
systems, significant city projects, staff development and training, city policies
and updates on council work plans.
Web Content/Social Media
Web content/social media leads department liaison teams and oversees content
standards and social media guidelines to best leverage digital forms of communi-
cation (which include allowing for engagement outside of regular business
hours). The goal is to utilize these tools to inform a broader segment of the com-
munity about city services and programs.
155
Table 7-12: Communications Summary Budget
Communications
2016 Accomplishments
Communications
Leveraged existing and new social media platforms
Increased social media presence by adding 5,100 followers on Twitter and 2,300 “likes”
on Facebook during the first six months of 2016 - gains of 16% and 38% respectively
Improved high-traffic website pages, including A to Z, environment, trails and recrea-
tion and government
Started pilot of bi-monthly community newsletter mailed to every residence
Launched 24/7 High Definition web streaming of all cable channel 8 programming in
real time
Piloted live streaming of council meetings/trips from off-site locations
Implemented High-Definition Channel 880
Began closed captioning for all for all live meeting coverage on Channels 8 and 880, as
well as during live web streamed coverage
Added Boulder 8 programming: France 24; Read with Us; Concert Series; sports pro-
gramming and more
With Information Technology, launched and rolled out improved Intraweb site
Supported efforts/working groups to improve the city’s internal and external outreach
and develop best-practice and more effective engagement strategies
Provided effective and timely communication guidance and support at the department
level and for significant city initiatives, including climate and energy, BVCP, the Civic
Area transformation, Alpine-Balsam (former BCH site), North TSA analysis, housing, CIP
and 2A initiatives, zero waste, broadband, Human Services Strategic Planning, Resili-
ence, etc.
Assisted police to bring increased focus to community relations and supported com-
munications needs related to Hillard Heintze analysis
Assisted with ongoing internal communication and engagement initiatives
2015
Actual
2016
Approved
2017
Recommended
Communications 8.50 12.75 13.50
TOTAL STAFFING 8.50 12.75 13.50
Communications 1,026,914$ 1,710,650$ 1,845,856$
TOTAL EXPENDITURE 1,026,914$ 1,710,650$ 1,845,856$
General 1,026,914 1,710,650 1,845,856
TOTAL FUNDING 1,026,914$ 1,710,650$ 1,845,856$
STAFFING
EXPENDITURE
FUND
156
Table 7-13: Communications Significant Changes
Between 2016 and 2017 Budget
Communications
2016 Accomplishments (Cont’d)
Communications (Cont’d)
Provided crisis management communication support at the Emergency Operations
Center for the Cold Springs Fire
With Parks and Rec, evaluated city branding and developed a foundational style guide
Updated the community survey from a three-year cycle to a two-year cycle and began
to convert the survey to follow the National Research Center’s template
Key Initiatives for 2017
Communications
Enhance community engagement/public participation
Continue to leverage and enhance the city’s social media presence
Improve website design, navigation, content and management practices
Provide strategic and task-level communication support for high-profile city initiatives,
including Alpine-Balsam, the Civic Area, CU conference center, Climate Commitment,
Energy Future, affordable housing, inclusivity, resilience, etc.
Continue core communication services/emergency response
2016
Approved
Budget
2017
Approved
Budget
Total
Change
2016
FTE
2017
FTE
FTE
Change
Standard Staff for Expanded Video Coverage of
Public Meetings $ 60,000 $ 60,000 $ - - 0.75 0.75
Total Changes, Communications $ - 0.75
GENERAL FUND
157
Communications
Table 7-14: Communications Department Detail
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Communications
Media/External Communications 4.50 547,474$ 6.75 898,534$ 6.75 946,870$ - 48,336$
Internal Communication 1.00 102,005 1.00 112,359 1.00 107,618 - (4,741)
Video Services/Channel 8 3.00 377,435 4.00 592,998 4.75 679,396 0.75 86,398
Web Content/Social Media - - 1.00 106,759 1.00 111,972 - 5,213
Total 8.50 1,026,914$ 12.75 1,710,650$ 13.50 1,845,856$ 0.75 135,206$
Personnel 898,166$ 1,232,120$ 1,367,326$ 135,206$
Operating 50,172 368,330 363,330 (5,000)
Interdepartmental Charges 78,576 110,200 115,200 5,000
Total 1,026,914$ 1,710,650$ 1,845,856$ 135,206$
General 1,026,914$ 1,710,650$ 1,845,856$ 135,206$
Total 8.50 1,026,914$ 12.75 1,710,650$ 13.50 1,845,856$ 0.75 135,206$
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
158
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159
City of Boulder
Community Vitality
2017 Annual Budget
$11,485,087
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
Administration
Parking and
Access
Public Space
Management/Events
Economic
Vitality
Department Overview
Administration
Provide administrative and financial support to the department, customer service to
patrons, and sales and administration of commercial and residential parking per-
mits. 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.
160
Community Vitality
Table 7-15: Community Vitality Summary Budget
Department Overview (Cont’d)
Parking and Access
Parking and Access includes:
Operations and Maintenance - Maintain and operate downtown, Boulder Junc-
tion 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 de-
mand 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 eleven
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 coor-
dinate public space capital improvements downtown and in the Hill commercial dis-
trict; and manage special events permitting in the downtown and on University Hill,
and film permitting citywide.
2015
Actual
2016
Approved
2017
Approved
Administration 9.45 9.45 9.95
Public Space Management/Events 0.50 0.50 0.50
Economic Vitality (EV)2.00 2.00 2.00
Parking and Access: Operations TDM and Enforcement 34.55 34.55 36.55
TOTAL STAFFING 46.50 46.50 49.00
Administration 1,418,509$ 1,806,542$ 1,909,842$
Public Space Management/Events 175,097 245,015 246,897
Economic Vitality 956,645 876,111 869,469
Parking and Access: Operations TDM and Enforcement 4,512,617 4,852,846 5,210,851
Capital Improvements Program, Interdepartmental
Charges and Debt Service 2,982,240 4,812,391 3,248,030
TOTAL EXPENDITURE 10,045,108$ 12,592,905$ 11,485,087$
General 1,894,728$ 2,561,609$ 2,842,173$
Downtown Commercial District 6,926,003 8,781,776 7,333,111
University Hill Commercial District 597,500 640,284 655,812
Boulder Junction General Improvement District-Parking 10,022 433,519 465,678
Boulder Junction General Improvement District-TDM 101,770 175,717 188,314
Planning and Development Services 515,086 - -
TOTAL FUNDING 10,045,108$ 12,592,905$ 11,485,087$
STAFFING
EXPENDITURE
FUNDING
161
Community Vitality
2016 Accomplishments
Parking and Access
Access Management and Parking Strategy (AMPS) is a multi-year, interdepartmental ef-
fort with the following accomplishments:
Completed a TDM Tool Kit for Private Development
Developed a pilot “satellite” parking plan along transit corridors
Developed a shared public/private parking policy within parking districts
Maintained the 72-hour parking restrictions
Developed proposed changes to the parking code
Initiated review of options for parking pricing strategies including parking ticket
fines
Initiated replacement of the CAGID garage gate access and technology system (Parking
Access & Revenue Control (PARCS))
Increased long-term parking permit parking rates
Initiated innovative pilot with a local start up to develop real-time parking space occu-
pancy data
Completed downtown garage improvements including elevator modernization at 1100
Spruce; epoxy deck coating at the 1100 Walnut; replacement of stairs at 1400 Walnut
and 1100 Walnut garages
Initiated a comprehensive CAGID downtown parking facilities capital asset inventory and
multi-year management and replacement plan
Supported Boulder B-cycle in system expansion
Entered into a public-private partnership with Trinity Lutheran Church and began con-
struction on a mixed use development including a shared downtown parking facility
Conducted outreach, data collection and analysis, and developed recommendations for
the Chautauqua Access Management Plan (CAMP) as part of a multi-departmental effort
Analyzed Neighborhood Parking Permit Program (NPP) block expansions and proposed
new zones
Initiated a review and analysis of the NPP program including options for different types
of mixed use and neighborhood parking management strategies
Initiated “Door to Downtown”, a subsidized pilot program for ride sharing services
Boulder Junction Access Districts
Expanded the TDM Access District to include properties for the future Google campus
Developed regulations to activate the Depot Square Plaza
Initiated annual survey of residents and businesses to monitor multi-modal usage with-
in the district
Initiated the analysis of the Boulder Junction Access Districts’ financial fund projections
based on the area development
162
Community Vitality
2016 Accomplishments (Cont’d)
Economic Vitality
Continued business support and retention efforts
Participated in Boulder Valley Comprehensive Plan Update and other citywide initiatives
including Broadband, Customer Experience, Energy Future, Living Labs, Local Food, Resili-
ent Boulder and Zero Waste
Developed economic resilience strategies for 100RC Resilience Strategy
Developed economic vitality metrics and updated information on key economic indica-
tors
Sponsored study to identify emerging trends and best practices in measuring and sup-
porting entrepreneurship and innovation
Worked with Boulder Economic Council and CU Boulder to update industry and employ-
ment data
Developed plan to improve effectiveness of communication with businesses
Worked with partners to enhance Boulder Microloan Program
Co-hosted visits of Small Business Administration officials and international delegations
Hill Reinvestment Strategy
Implemented collaborations with the University of Colorado (CU), including the Hill
Commercial Area banner program and volunteer cleanup days.
Constructed the Community, Culture and Safety Tax commercial street tree irrigation
project.
Completed design and outreach phase of the future ‘event street’ funded by the Com-
munity, Culture and Safety Tax.
Continued implementation of the pilot Residential Service District (RSD) in the high-
density residential areas of the Hill
Sponsored the ‘Heart of the Hill’ event series in the Hill Commercial Area, in partnership
with The Hill Boulder and Grenadier Advertising
Implemented a three-year pilot Hill Employee Eco Pass program
Formed a Hill Reinvestment Working Group to explore long-term funding and govern-
ance options for the Hill
Continued the process for potential National Register Historic District designation
Developed an inter-departmental work program to implement the Hill Reinvestment
Strategy
Initiated a Hill Commercial Area Alley Master Plan
Entered into a Letter of Intent for a hotel redevelopment project
163
Community Vitality
2016 Accomplishments (Cont’d)
Downtown Commercial District
Pursued negotiations with the St. Julien Partners to create a civic use benefit space in
the pad adjacent to the St. Julien Hotel
Implemented Pearl Street Mall improvements including new planter pots, vehicle bol-
lards, refurbished map kiosks and National State Bank clock, and replaced news distri-
bution boxes
Installed bicycle dismount sidewalk decals at key locations
Continued support and sponsorship of the Downtown Boulder Business Improvement
District
Other
Formed the department of Community Vitality
Coordinated an interdepartmental effort to include bicycle powered vehicles as mobile
food vendors
Key Initiatives for 2017
Parking and Access
Implementation of the downtown CAGID parking facility Capital Asset Management Plan
Development of a plan for public art in the garages with Library and Arts
Construction of downtown parking garage as part of a public private partnership, mixed
use Trinity Horizons senior housing and church fellowship hall project
Refurbishment of elevators at 1500 Pearl
Renovation of lot attendant booths in select downtown parking garages
Access Management and Parking Strategy:
Implementation of short-term parking pricing strategies for downtown, the hill
and Boulder Junction
Implementation of recommendations regarding pricing of NPP resident permits
Implementation of recommended changes and modifications to the NPP program
Implementation of changes to parking ticket fees
Adoption of the AMPS strategy
Implementation of recommendation for the capital Chautauqua Access Manage-
ment Plan (CAMP) pilot
Boulder Junction Access Districts:
Participation in the planning for the redevelopment of the city's property at 30th and
Pearl
Partnerships with Boulder Junction area development projects to implement access and
shared parking strategies
Exploration of quiet zone options for Boulder Junction area railroad crossings
164
Community Vitality
Key Initiatives for 2017 (Cont’d)
Economic Vitality
Develop and implement strategies to improve effectiveness of Economic Vitality pro-
grams including business outreach and retention
Work with economic vitality partners to update Economic Sustainability Strategy to re-
flect emerging trends and align with Boulder Valley Comprehensive Plan and Sustainabil-
ity Framework
Continue to build relationships with local and regional economic vitality partners and
key employers
Implement economic resilience strategies identified in 100RC Resilience Strategy
Develop and implement plan for enhancing support for entrepreneurship and innovation
Hill Reinvestment Strategy
Implement Phase Two of the Hill Reinvestment Strategy work program: 2017 to 2019
including:
National Register Historic District Designation of the commercial area
Recommendations for implementation of the Hill Commercial Area Alley Plan
Pilot employee Eco Pass program with recommendations for continuation
Ongoing pursuit of solutions to student impacted neighborhood issues
Sponsorship of hill events and ‘Hillanthropy’ volunteer partnerships
Implementation of the proposed Hill hotel and public garage public-private partnership
Construction of the Culture, Community and Safety tax hill event street project includ-
ing the incorporation of public art
Recommendations by the Hill Reinvestment Working Group for long-term, sustainable
governance and funding mechanisms
Continued annual monitoring of progress with the objectives of the Hill Reinvestment
Strategy through a community survey and business survey
Downtown Commercial District:
Refurbishment of the 1400 block of the Pearl Street Mall map area
Implementation of the civic use space in the St. Julien Hotel including the management
agreement
Replace Mall map kiosk at 15th Street with a custom fabricated information kiosk
Continued support and sponsorship of the downtown organizations
Other:
Retro-fit or replacement of public right of trash receptacles west of Broadway to meet
new City ordinances regarding bear-proofing and Zero Waste
Commencement of the Community Vitality master planning process
165
Community Vitality
Table 7-16: Community Vitality Significant Changes
Between 2016 and 2017 Budget
2016
Approved
Budget
2017
Approved
Budget
Total
Change
2016
FTE
2017
FTE
FTE
Change
Administrative Specialist II $ -$ 29,882 $ 29,882 -0.44 0.44
Boulder Junction On-Street Parking Pay Stations -36,750 36,750 - - -
Chautaqua Access Management Plan Implementation -100,000 100,000 - - -
Department Master Plan -70,000 70,000 - - -
Hill Community Development Programming 27,000 50,000 23,000 - - -
Hill Reinvestment Strategy - Ecopass and Residential
Services District 97,000 116,000 19,000 - - -
Civic Area Parking Pay Stations - 16,750 16,750 - - -
Administrative Specialist II $ - $ 2,771 $ 2,771 -0.03 0.03
Department Master/Strategic Plan - 10,000 10,000 - - -
Administrative Specialist II $ -$ 2,771 $ 2,771 -0.03 0.03
Department Master/Strategic Plan -10,000 10,000 - - -
Administrative Specialist II - Reallocation to General
Fund and Boulder Junction GID Parking and TDM
Funds (above) $ -$ (11,359) $ (11,359) - - -
Department Master/Strategic Plan -90,000 90,000 - - -
Downtown Boulder Ecopass Program 991,896 1,066,782 74,886 - - -
Administrative Specialist II - Reallocation to General
Fund and Boulder Junction GID Parking and TDM
Funds (above) $ - $ (1,262) $ (1,262) - - -
Department Master/Strategic Plan -20,000 20,000 - - -
Total Changes, Community Vitality $ 493,189 0.50
GENERAL FUND
BOULDER JUNCTION ACCESS GENERAL IMPROVEMENT DISTRICT - PARKING FUND
BOULDER JUNCTION ACCESS GENERAL IMPROVEMENT DISTRICT - TRAVEL DEMAND MANAGEMENT FUND
DOWNTOWN COMMERCIAL DISTRICT (CAGID) FUND
UNIVERSITY HILL COMMERCIAL DISTRICT (UGHID) FUND
166
Community Vitality
Table 7-17: Community Vitality
Department Detail
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
7.45 1,132,914$ 7.45 1,371,568$ 7.95 1,491,021$ 0.50 119,453$
1.00 221,942 1.00 302,065 1.00 268,516 - (33,549)
- 5,650 - 32,606 - 58,230 - 25,624 - - - -
1.00 58,003 1.00 100,303 1.00 92,074 - (8,229)
Subtotal 9.45 1,418,509$ 9.45 1,806,542$ 9.95 1,909,842$ 0.50 103,300$
Public Space Management/Events
- 67,444$ - 86,341$ - 71,758$ - (14,583)$
- 3,514 - 1,800 - 1,800 - -
- 54,980 - 110,500 - 125,083 - 14,583
0.50 45,132 0.50 43,501 0.50 45,383 - 1,882
- 4,027 - 2,873 - 2,873 - -
Subtotal 0.50 175,097$ 0.50 245,015$ 0.50 246,897$ - 1,882$
Economic Vitality (EV)
Business Incentive Programs - 391,559$ - 350,000$ - 350,000$ - -$
2.00 565,086 2.00 526,111 2.00 519,469 - (6,642)
Subtotal 2.00 956,645$ 2.00 876,111$ 2.00 869,469$ - (6,642)$
3.00 811,007$ 3.00 822,020$ 3.00 828,752$ - 6,732$
- 24,242 - 37,000 - 37,000 - -
17.88 1,760,258 17.88 1,791,794 17.88 1,799,346 - 7,552
1.13 100,794 1.13 104,133 1.13 111,818 - 7,685
Neighborhood Parking Program 1.09 67,021 1.09 95,185 1.09 187,732 - 92,547
10.95 736,290 10.95 831,706 12.95 998,408 2.00 166,702
0.50 998,096 0.50 1,155,008 0.50 1,231,795 - 76,787
CAGID Parking Refunds - 14,909 - 16,000 - 16,000 - -
Subtotal 34.55 4,512,617$ 34.55 4,852,846$ 36.55 5,210,851$ 2.00 358,005$
EV Program and Sponsorships
Economic Programs/Sponsorship
Facility Ops/Maint-Downtown,
UniHill / BJAD garages-Lots
Maintenance of Public Lands-
UHGID/UniHill
Parking Enforcement and Special
Event Enforcement
TDM and Eco Pass Program
Maint of Public Lands-
Downtown/Mall
Parking and Access:
Operations TDM and
Enforcement
On Street Meters
Event Permitting
Variance -
2016 Approved to
2017 Approved
STAFFING AND EXPENDITURE BY PROGRAM
Administration
Department Administration
Maint of Public Lands-NewsBox
2015 Actual
2016 Approved
Budget
Hill Revitalization
Planning Boulder Junction
Access GIDs
Economic Programs/Sponsorship -
DBI/BID
External Communications
Maint of Public Lands-Civic Plaza
2017 Approved
Budget
167
Community Vitality
Table 7-17: Community Vitality
Department Detail (Cont’d)
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2016 Approved to
2017 Approved2015 Actual
2016 Approved
Budget
2017 Approved
Budget
765,831$ 2,156,565$ 678,200$ (1,478,365)$
Interdepartmental Charges 377,903 438,579 357,109 (81,470)
1,838,506 2,217,247 2,212,721 (4,526)
Subtotal 2,982,240$ 4,812,391$ 3,248,030$ (1,564,361)$
Total 46.50 10,045,108$ 46.50 12,592,905$ 49.00 11,485,087$ 2.50 (1,107,817)$
Personnel 2,906,489$ 3,348,146$ 3,516,996$ 168,849$
Operating 3,545,102 3,779,800 4,252,800 473,000
Interdepartmental Charges 611,276 623,711 467,262 (156,449)
Capital Improvement Program 765,831 2,156,565 678,200 (1,478,365)
Debt Service 1,836,221 2,214,962 2,212,721 (2,241)
Cost Allocation and Transfers 380,188 469,721 357,109 (112,612)
Total 10,045,108$ 12,592,905$ 11,485,087$ (1,107,818)$
General 17.33 1,894,728$ 17.33 2,561,609$ 19.78 2,842,173$ 2.45 280,564$
25.14 6,926,003 25.14 8,781,776 25.14 7,333,111 - (1,448,665)
4.03 597,500 4.03 640,284 4.03 655,812 - 15,528
- 10,022 - 433,519 0.03 465,678 0.03 32,159
- 101,770 - 175,717 0.03 188,314 0.03 12,597
Planning and Development Services 515,086
Total 46.50 10,045,108$ 46.50 12,592,905$ 49.00 11,485,087$ 2.50 (1,107,818)$
University Hill Commercial District
Boulder Junction General
Improvement District-Parking
Boulder Junction General
Improvement District-TDM
Capital Improvements
Program, Interdepartmental
Charges and Debt Service
Capital Improvement Program
Debt Service
EXPENDITURE BY CATEGORY
STAFFING AND EXPENDITURE BY FUND
Downtown Commercial District
168
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169
City of Boulder
Finance
2017 Annual Budget
$8,896,151
The mission of the Finance Department is to provide responsive, professional and ethical
administrative and fiscal services to meet the needs of the public, the City Council, and all
departments of the city. We value and maintain business practices that further the city’s goals for
sustainability.
Department Overview
Administration
Administration in the Finance Department directs all activities of the department,
and maintains communication and collaboration with city departments related to
city financial matters.
Fiscal Services
Accounting and Operations. The Financial Reporting and Accounting Operations
Division provides centralized city services including general accounting functions,
external financial reporting, internal audit, financial document imaging and record
retention, centralized mail coordination, payment processing and purchasing co-
ordination.
Treasury. The Treasury Division performs the daily cash management functions of
the city, including investment of available cash balances. The division also manages
and monitors city debt obligations, performing ongoing bond disclosures and other
functions to maintain the city’s compliance with the relevant obligations. This area
is also responsible for debt management of the city.
Finance
Administration
Fiscal Services Risk Management
Budget Payroll
170
Finance
Department Overview (Cont’d)
Fiscal Services (Cont’d)
Revenue and Licensing. The Revenue and Licensing Division provides tax collection,
reporting, education and enforcement functions for sales and use taxes, ac-
commodation taxes, admission taxes, and trash taxes of the city. In addition, the
division provides general accounts receivable and assessments billing and col-
lection 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 li-
censing by the city.
Sales and Use Tax Auditing and Compliance. The Sales Tax Auditing and Com-
pliance Division provides education, compliance, and auditing services for the
city’s more than nine thousand tax vendors.
Budget
The Budget Division coordinates city-wide operating budget development activities,
collaborates with the Community Planning and Sustainability Department and other
departments to create the Capital Improvement Program (CIP), provides budgetary
support and guidance to city departments, performs budgetary forecasting and
analysis, engages in long-range financial planning, and performs policy analysis at
the request of the City Manager.
Risk Management
The Risk Management Division plays a key role in minimizing risk exposure for
property, casualty and worker’s compensation liabilities.
Payroll
Performs payroll functions including processing of paychecks, W2s, and vendor tax
documentation. This division ensures Federal and State legal compliance regarding
payroll, pension, and other tax reporting.
171
Finance
Table 7-18: Finance Summary Budget
2016 Accomplishments
Implemented Payroll and HR functions of the Munis system as part of the Transform
Boulder Business Initiative (TBBI)
Received the Certificate of Achievement for Excellence in Financial Reporting, the Popu-
lar Annual Financial Reporting Award, and the Distinguished Budget Presenta-
tion Award from the Government Finance Officers Association
Supported the City’s flood recovery efforts and provided coordination with the
Federal Emergency Management Agency
In cooperation with the Utilities Department, successfully issued bonds for Water/
Sewer funds
In cooperation with citywide partners, provided analysis, support, and recommenda-
tions regarding new city initiatives, including the development of the Civic Area, Boul-
der Community Hospital, Community Culture and Safety capital projects, as well as Uni-
versity Hill Development
Implemented Short Term Rental licensing program
Successfully issued Certificates of Participation for the purchase of the Boulder Commu-
nity Hospital Property.
2015
Actual
2016
Approved
2017
Approved
Administration 3.67 5.50 5.50
Fiscal Services 25.00 29.00 31.12
Budget 6.00 6.00 6.00
Risk Management 4.00 4.00 4.00
TOTAL STAFFING 38.67 44.50 46.62
Administration 1,017,267$ 959,467$ 875,705$
Fiscal Services 2,717,857 2,967,636 3,296,275
Budget 672,993 677,596 704,088
Risk Management 3,828,317 3,387,669 3,975,623
Cost Allocation 142,837 54,224 44,460
TOTAL EXPENDITURE 8,379,271$ 8,046,592$ 8,896,151$
General 4,408,117$ 4,604,700$ 4,876,068$
Property and Casualty Insurance 1,968,300 1,759,161 2,271,891
Worker's Compensation Insurance 2,002,854 1,682,732 1,748,192
TOTAL FUNDING 8,379,271$ 8,046,592$ 8,896,151$
STAFFING
EXPENDITURE
FUND
172
Table 7-19: Finance Significant Changes
Between 2016 and 2017 Budget
Finance
Key Initiatives for 2017
Refinement of the Munis system functionality, troubleshooting, and implementing sys-
tem upgrades as part of the Transform Boulder Business Initiative (TBBI)
Continued improvements of the Finance modules of Munis
Implementation of licensing database and citizen access to the sales tax software
system as part of the LandLink Replacement Project.
Provide ongoing financial support and input on the major citywide initiatives such as
the Boulder Community Hospital, the Civic Area, Muncipalization, Boulder Junction,
and the general fiscal health of the entire city.
2016
Approved
Budget
2017
Approved
Budget
Total
Change
2016
FTE
2017
FTE
FTE
Change
Extend Flood Recovery/FEMA Reimbursement
Staffing $ 83,016 $ 100,335 $ 17,319 1.50 1.50 -
Total Changes, Finance $ 17,319 -
GENERAL FUND
173
Finance
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
#Department Administration 3.57 998,054$ 5.40 940,255$ 5.40 856,492$ - (83,762)$
#Old Hire Pension Plan Management 0.10 19,213 0.10 19,213 0.10 19,213 - (0)
Subtotal 3.67 1,017,267$ 5.50 959,467$ 5.50 875,705$ - (83,763)$
Fiscal Services
Accounting and Operations
#Centralized Mail Services 1.10 119,098$ 1.10 86,520$ 1.10 92,884$ - 6,363$
#Financial Reporting 2.75 713,933 2.75 620,106 3.75 798,052 1.00 177,946
#Imaging/Record Retention 0.10 - 0.10 16,325 0.10 5,119 - (11,207)
#Internal Audit 0.20 - 0.20 32,650 0.20 10,237 - (22,413)
#Payment Processing 2.10 242,392 2.60 183,432 1.80 92,133 (0.80) (91,298)
#Purchasing 3.20 292,877 3.20 355,627 4.00 374,146 0.80 18,518
Payroll - 114,578 3.50 285,348 3.50 316,486 - 31,139
Revenue and Licensing
#0.85 - 0.85 94,824 0.85 94,824 - -
#Information Desk 0.60 - 0.60 46,056 0.60 67,254 - 21,198
#Liquor Licensing 1.40 140,244 1.40 131,299 1.52 144,690 0.12 13,391
703041, 42, 43Other Licensing 3.35 313,395 3.35 284,994 3.35 375,499 - 90,505
#Sales Tax: Auditing 5.00 442,407 5.00 471,427 5.00 491,281 - 19,854
#2.95 324,886 2.95 286,225 3.95 361,209 1.00 74,984
Treasury
#Administration 0.10 - 0.10 16,815 0.10 5,176 - (11,639)
#Debt Management 0.30 - 0.30 16,321 0.30 15,527 - (794)
#Portfolio Management 1.00 14,046 1.00 39,667 1.00 51,758 - 12,091
Subtotal 25.00 2,717,857$ 29.00 2,967,636$ 31.12 3,296,275$ 2.12 328,639$
Budget
701010; 701021City Budget Development 3.50 672,993$ 3.50 387,375$ 3.50 409,928$ - 22,553$
#Departmental Budget Support 0.60 - 0.60 71,199 0.60 71,199 - 0
#Forecasting and Analysis 0.50 - 0.50 58,044 0.50 58,674 - 630
#Long-Range Planning 0.50 - 0.50 58,044 0.50 58,674 - 630
#Policy Analysis 0.90 - 0.90 102,934 0.90 105,613 - 2,680
Subtotal 6.00 672,993$ 6.00 677,596$ 6.00 704,088$ - 26,492$
Risk Management
#Employee Wellness 0.30 194,744$ - -$ - -$ - -$
#2.00 1,945,549 2.00 1,733,437 2.00 2,271,891 - 538,454
#1.70 1,688,025 2.00 1,654,232 2.00 1,703,732 - 49,500
Subtotal 4.00 3,828,317$ 4.00 3,387,669$ 4.00 3,975,623$ - 587,954$
2015 Actual
2016 Approved
Budget
2017 Approved
Budget
Variance -
2016 Approved to
2017 Approved
STAFFING AND EXPENDITURE BY PROGRAM
Accounts Receivable and
Assessments
Sales and Use Tax Auditing and
Compliance
Sales Tax: Licensing and Collections
Property and Casualty Self
Insurance
Worker's Compensation Self
Insurance
Table 7-20: Finance
Department Detail
174
Finance
Table 7-20: Finance
Department Detail (Cont’d)
Cost Allocation
Cost Allocation - 142,837$ - 54,224$ - 44,460$ - (9,764)$
Subtotal - 142,837$ - 54,224$ - 44,460$ - (9,764)$
Total 38.67 8,379,271$ 44.50 8,046,592$ 46.62 8,896,151$ 2.12 849,558$
Personnel 4,013,028$ 4,462,969$ 4,672,796$ 209,827$
Operating 4,127,752 3,429,546 4,081,681 652,136
Interdepartmental Charges 80,834 99,854 97,213 (2,641)
Cost Allocation 157,658 54,224 44,460 (9,764)
Total 8,379,271$ 8,046,592$ 8,896,151$ 849,558$
General 34.67 4,408,117$ 40.50 4,604,700$ 42.62 4,876,068$ 2.12 271,368$
Property and Casualty Insurance 2.00 1,968,300 2.00 1,759,161 2.00 2,271,891 - 512,730
Worker's Compensation Insurance 2.00 2,002,854 2.00 1,682,732 2.00 1,748,192 - 65,460
Total 38.67 8,379,271$ 44.50 8,046,592$ 46.62 8,896,151$ 2.12 849,558$
EXPENDITURE BY CATEGORY
STAFFING AND EXPENDITURE BY FUND
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
2015 Actual
2016 Approved
Budget
2017 Approved
Budget
Variance -
2016 Approved to
2017 Approved
175
City of Boulder
Fire-Rescue
2017 Annual Budget
$19,092,293
Pride, Integrity & Professionalism
The mission of the Boulder Fire-Rescue Department is to make Boulder a safe place to live, work
and play. We reduce the human suffering caused by fires, accidents, sudden illness, hazardous
material releases, or other disasters.
Department Overview
Emergency Services
This division provides response to emergencies as noted in the City Charter and
Boulder Revised Code. Regular on-duty fire fighters provide response to non-
emergency calls by helping the community with difficult situations. Boulder
Emergency Squad is contracted to the city to provide services at major fires includ-
ing refilling breathing air cylinders. Rocky Mountain Rescue is contracted to the
city to provide specialized rescue assistance in city open space.
Fire Prevention
This division provides fire prevention services through fire and safety education,
including flood and disaster preparedness of at-risk groups in the community. The
workgroup also offers evaluation and intervention for children ages 3 to 18 who
have been involved in a fire setting incident.
Fire
Prevention
Administration Training Wildland Coordination
Emergency
Response
Emergency
Services
Support
Services
Fire-Rescue
176
Fire-Rescue
Department Overview (Cont’d)
Fire Prevention (Cont’d)
Fire Prevention also provides inspection and enforcement services to ensure
existing buildings and new construction meet fire and safety code requirements,
and provides fire cause and fire origin determination on all fires.
Wildland Coordination
Wildland Coordination provides initial fire attack for wildland fires occurring on city
owned open space.
This division conducts forest thinning services and coordinates wild fire response
with neighboring fire districts.
Fire Training
Fire Training provides regular and ongoing training for fire fighters to maintain and
expand skills they need to handle the wide variety of demands from the com-
munity. The Training Division provides regular and ongoing emergency medical
skills training for fire fighters. The division also certifies the skill level of each fire
fighter in a state program based on national standards.
Administration
Administration provides personnel management, accounting, budget, basic payroll,
purchasing, and general management of the department.
177
Fire-Rescue
Table 7-21: Fire-Rescue Summary Budget
2016 Accomplishments
Collaboratively negotiated new collective bargaining agreement with International Asso-
ciation of Firefighter Local #900
Conducted over 162 Fire inspections that include 81 licensed marijuana facilities as well
as mobile food vendors. Assisted with 5 Fire Investigations and re-inspections on facili-
ties with deficiencies.
Developed home safety inspection checklists for Firehouse as well as handouts for
homeowners. Conducted several in home inspections. Planned and was the lead in-
structor for Camp Fire Boulder, taught several fire extinguisher classes and is actively
planning and setting up for CU’s RA Academy in August 2016 and the Greek Academy
in September 2016.
Conducted 66 child safety car seat installs
Facilitated 409 Home safety Surveys
2015
Actual
2016
Approved
2017
Approved
Administration 9.50 11.00 11.50
Communication 1.00 - -
Emergency Services 96.00 96.00 96.00
Fire Safety 5.50 8.00 7.50
Specialized Teams - - -
Wild land Coordination 9.33 9.33 9.00
TOTAL STAFFING 121.33 124.33 124.00
Administration 1,556,201$ 2,102,108$ 1,845,509$
Communication 197,148 170,471 184,262
Emergency Services 14,697,645 13,914,026 14,739,961
Fire Safety 698,456 1,118,856 952,028
Specialized Teams 54,451 68,862 145,785
Wild land Coordination 1,233,343 1,254,301 1,224,747
TOTAL EXPENDITURE 18,437,243$ 18,628,624$ 19,092,293$
General 18,311,149$ 18,539,356$ 18,965,134$
Open Space and Mountain Parks 126,094 89,268 127,159
TOTAL FUNDING 18,437,243$ 18,628,624$ 19,092,293$
STAFFING
EXPENDITURE
FUND
178
Fire-Rescue
Table 7-22: Fire-Rescue Significant Changes
Between 2016 and 2017 Budget
Key Initiatives for 2017
Implement a Regional Hazmat Authority capable of joint response.
Develop a data driven standards of cover to ensure appropriate and timely response of
emergency resources.
Negotiate new contract with third party provider for advanced life support ambulance
service to the citizens and visitors of Boulder while incorporating the living wage.
Continue Efforts to find new location for Fire Station 3:
Determine location for Station 3
Develop plan to acquire land and begin planning process for Station 3.
2016
Approved
Budget
2017
Approved
Budget
Total
Change
2016
FTE
2017
FTE
FTE
Change
HAZMAT Authority $ - $ 101,945 $ 101,945 - - -
Office of Emergency Management (OEM) Cost
Increases 170,471 182,230 11,759 - - -
Total Changes, Fire $ 113,704 -
GENERAL FUND
179
Fire-Rescue
Table 7-23: Fire-Rescue Department Detail
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 6.00 1,043,854$ 7.00 1,278,232$ 7.00 1,162,484$ - (115,748)$
Training 3.50 512,347 4.00 823,876 4.50 683,025 0.50 (140,851)
Subtotal 9.50 1,556,201$ 11.00 2,102,108$ 11.50 1,845,509$ 0.50 (256,599)$
Communication
- -$ - 17,513$ - -$ - (17,513)$
Office of Emergency Management 1.00 197,148 - 152,958 - 184,262 - 31,304
Subtotal 1.00 197,148$ - 170,471$ - 184,262$ - 13,791$
Emergency Services
- 1,635,494$ - 1,192,007$ - 1,674,820$ - 482,813$
96.00 13,043,424 96.00 12,703,292 96.00 13,046,414 - 343,122
- 18,727 - 18,727 - 18,727 - -
Subtotal 96.00 14,697,645$ 96.00 13,914,026$ 96.00 14,739,961$ - 825,935$
Fire Safety
4.50 586,628$ 6.00 876,294$ 5.50 765,428$ (0.50) (110,866)$
1.00 111,827 2.00 242,562 2.00 186,599 - (55,963)
Subtotal 5.50 698,456$ 8.00 1,118,856$ 7.50 952,028$ (0.50) (166,828)$
Specialized Teams
- 30,171$ - 36,621$ - 24,839$ - (11,782)$
- 24,280 - 32,241 - 120,946 - 88,705
Subtotal - 54,451$ - 68,862$ - 145,785$ - 76,923$
Wild land Coordination
9.33 1,233,343$ 9.33 1,254,301$ 9.00 1,224,747$ (0.33) (29,554)$
Subtotal 9.33 1,233,343$ 9.33 1,254,301$ 9.00 1,224,747$ (0.33) (29,554)$
Total 121.33 18,437,243$ 124.33 18,628,624$ 124.00 19,092,293$ (0.33) 463,669$
Personnel 15,502,336$ 15,619,053$ 16,055,017$ 435,964$
Operating 1,077,773 1,030,897 1,128,602 97,705
Interdepartmental Charges 1,857,134 1,978,674 1,908,674 (70,000)
Total 18,437,243$ 18,628,624$ 19,092,293$ 463,669$
General 120.67 18,311,149$ 123.67 18,539,356$ 123.33 18,965,134$ (0.34) 425,778$
Open Space and Mountain Parks 0.66 126,094 0.66 89,268 0.67 127,159 0.01 37,891
Total 121.33 18,437,243$ 124.33 18,628,624$ 124.00 19,092,293$ (0.33) 463,669$
Ops/Planning/Mitigation/Coordination
STAFFING AND EXPENDITURE BY FUND
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
EXPENDITURE BY CATEGORY
Contracts (Rocky Mountain Rescue
Group, Ambulance)
Vehicle/Equip Maint and Fire & Emergency Medical
Response, Rescue, Service Calls,
Boulder Emergency Squad
Hazardous Materials
SWAT Support for PD
Inspections/Code Enforcement, Fire
Investigation, Fire Code Permits
Public Fire and Safety Education,
Juvenile Fire Setter Intervention
Dive: Water Search and Rescue/
Recovery/Training
180
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181
City of Boulder
General Governance
2017 Annual Budget
$3,330,334
City-Wide Memberships
General Governance
Contingency Non -Departmental
Contracts
City-Wide Programs
Department Overview
Contingency
The City Manager’s Contingency are funds which are set aside for unforeseen
matters that may arise during the fiscal year.
Non-Department Contracts, Citywide Memberships and Programs
Non-Departmental Contracts are annual contracts that promote or benefit the city.
Citywide Memberships
Citywide Memberships are memberships in organizations for city departments
and Council that assist the city in influencing regional and national decision mak-
ing.
Citywide Programs
Citywide Programs are programs that have a time frame associated with them, or
they are funding for planning and development of new programs to meet future
needs of the city.
182
General Governance
Table 7-24: General Governance Summary Budget
Table 7-25: General Governance Significant Changes
Between 2016 and 2017 Budget
2015
Actual
2016
Approved
2017
Approved
City Manager's Contingency 305,345$ 456,082$ 456,082$
Non-Departmental Contracts 1,900,788 1,962,126 2,116,948
City-Wide Memberships 135,922 174,554 174,554
City-Wide Programs 560,449 490,750 582,750
TOTAL EXPENDITURE 2,902,504$ 3,083,512$ 3,330,334$
General 2,902,504 3,083,512 3,330,334
TOTAL FUNDING 2,902,504$ 3,083,512$ 3,330,334$
EXPENDITURE
FUND
2016
Approved
Budget
2017
Approved
Budget
Total
Change
2016
FTE
2017
FTE
FTE
Change
Citywide Event Management $ 115,000 $ 140,000 $ 25,000 - - -
Total Changes, Fire $ 25,000 -
GENERAL FUND
183
General Governance
Table 7-26: General Governance Department Detail
2015 Actual
2016 Approved
Budget
2017 Approved
Budget
Variance -
2016 Approved to
2017 Approved
Amount Amount Amount Amount
City Manager's Contingency
Extraordinary Personnel -$ 119,916$ 119,916$ -$
Manager's Contingency 305,345 336,166 336,166 -
Subtotal 305,345$ 456,082$ 456,082$ -$
Non-Departmental Contracts
Convention and Visitors Bureau 1,753,202$ 1,855,733$ 2,010,555$ 154,822$
Humane Society Building Loan 60,000 60,000 60,000 -
Museum of History 23,609 - - -
Museum of History Impact Study 24,506
Negotiations Support 39,471 46,393 46,393 -
Subtotal 1,900,788$ 1,962,126$ 2,116,948$ 154,822$
City-Wide Memberships
35,300$ 37,745$ 37,745$ -$
Colorado Municipal League 73,025 76,449 76,449 -
Metro Mayors Caucus 7,811 7,927 7,927 -
National League of Cities 7,816 7,933 7,933 -
Rocky Flats Stewardship Coalitions 1,000 1,000 1,000 -
Colorado Communication and Utility 5,470 6,000 6,000 -
Alliance for Innovation 5,100 5,100 5,100 -
International Town and Gown Assoc.400 400 400 -
Colorado Climate Future Coaliltion - 30,000 30,000 -
Mayor's Innovation Alliance - 2,000 2,000 -
Subtotal 135,922$ 174,554$ 174,554$ -$
City-Wide Programs
West Nile Virus / IPM 250,016$ 258,750$ 258,750$ -$
City Wide Special Events 122,628 115,000 140,000 25,000
IronMan EventIronMan 9,618 63,000 63,000 -
Education Access Ch 22 5,233 - - -
Education Excise Tax Awards 172,955 - - -
Intercity VisitInterCity Visit - 40,000 - (40,000)
- 14,000 21,000 7,000
Community Assessment
Recommendations/Implementations - - 100,000 100,000
Subtotal 560,449$ 490,750$ 582,750$ 92,000$
Total 2,902,504$ 3,083,512$ 3,330,334$ 246,822$
Operating 2,902,504$ 3,083,512$ 3,330,334$ 246,822$
Total 2,902,504$ 3,083,512$ 3,330,334$ 246,822$
General 2,902,504$ 3,083,512$ 3,330,334$ 246,822$
Total 2,902,504$ 3,083,512$ 3,330,334$ 246,822$
Note:
No budgeted FTE included in City Manager's Contingency, Non-Departmental Contracts, City-Wide Memberships or City-Wide Programs.
Community Survey
Denver Regional Council of Governments
EXPENDITURE BY FUND
EXPENDITURE BY PROGRAM
EXPENDITURE BY CATEGORY
184
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185
City of Boulder
Human Resources
2017 Annual Budget
$3,735,242
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.
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 being 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: Set up all new hires, rehires, promotional hires, and
seasonal hires in the city’s HRIS, and works with department HR Managers and
hiring supervisors to ensure seamless employee onboarding.
Learning & Organizational
Development Center
Citywide Training, Events
Diversity & Inclusion
Human Resources
HR Solutions Center
Total Compensation
Benefits, HRIS, Well-Being
HR Customer Service Center
Recruitment & Selection
Employment Transactions
HR Consulting Services Center
Human Resource Consulting
& Labor Relations
186
Human Resources
Department Overview (Cont’d)
HR Solutions Center
Process Improvement & HRIS Business Solutions: Centralized HR business solutions
and technology focused on information reporting and customized client solutions,
providing broader and deeper analysis of city HR issues and trends and works 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 Human Resources
Information System (HRIS).
Benefits: Administers the city’s v o l u n t a r y p a c k a g e benefits programs,
including insurance (medical, dental, vision, life and disability), enrollment entry
with the benefit providers, benefit reconciliations, retirement, deferred compensa-
tion, paid time off, unemployment, FMLA, Affordable Care Act, and leaves of ab-
sence.
Compensation: Develops and analyzes the city’s compensation programs and pol-
icies, and conducts market and job studies to provide favorable salary relation-
ships 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.
Executive Recruitment.
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 organiza-
tion’s culture, values, design, and effectiveness.
Provide organization development resources, tools and consultation in areas of
team building, strategic planning and leadership coaching in order to become a
high performing organization.
187
Table 7-27: Human Resources Summary Budget
Human Resources
Department Overview (Cont’d)
Learning & Organizational Development Center (Cont’d)
Citywide Learning and Employee Development: Increases the organization’s ef-
fectiveness 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. Design and deliver
three city leadership workshops and three citywide employee appreciation events
that are 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 ef-
forts.
Review and analyze employee turnover, increase engagement, innovation and
productivity; build a strategic approach to succession planning. This will be sup-
ported by providing systems and methods that measure, and analyze learning,
workforce, succession planning, and leadership metrics
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 manage-
ment system.
2015
Actual
2016
Approved
2017
Approved
HR Customer Service Center 5.63 6.63 5.63
HR Solutions Center 11.00 8.75 8.75
Strategic Client Services Center 5.00 6.00 6.00
Learning & Organizational Development Center 3.00 3.00 3.00
TOTAL STAFFING 24.63 24.38 23.38
HR Customer Service Center 589,749$ 774,186$ 628,883$
HR Solutions Center 1,255,807 1,648,544 1,464,938
Strategic Client Services Center 616,254 808,979 831,322
Learning & Organizational Development Center 486,526 638,681 810,099
TOTAL EXPENDITURE 2,948,336$ 3,870,389$ 3,735,242$
General 2,948,336$ 3,870,389$ 3,735,242$
TOTAL FUNDING 2,948,336$ 3,870,389$ 3,735,242$
STAFFING
EXPENDITURE
FUND
188
Human Resources
2016 Accomplishments
Conducted successful Executive level recruitments: Deputy City Manager, Chief Urban
Designer, Deputy Director for Housing and Assistant IT Director.
Improved the recruitment process by providing support for supervisors using NeoGov.
Created marketing materials, researched and attended local and regional career fairs.
Developed and revised the Compensation philosophy and guiding principles.
Conducted Living wage research and analysis.
Created new Fair Labor Standards Act (FLSA) guideline compliance research and analy-
sis.
Made recommendations for salary range movement analysis, recommendations and
merit matrix proposals for 2017.
Established Tuition Reimbursement program, with 23 employees approved and 33
classes successfully completed.
Launched 2nd annual employee well-being benefits fair with additional vendors, incen-
tives and funding from healthcare providers.
Offered Short-Term and Long-Term disability to eligible new hires.
Enrolled eligible new employees in benefits package on first day of hire rather than at
beginning of following month.
Made significant improvements to the Well-Being Program, by designing a strategic,
employee focused, fun and user friendly program.
Implemented HR and Benefits functionality to support successful Payroll go-live in Mu-
nis.
Successfully implemented first year mandatory Affordable Care Act reporting.
Successfully negotiated 2-year contracts for the International Association of Fire
Fighters (IAFF) and Boulder Municipal Employees Association (BMEA) bargaining units.
Identified and implemented sustainable tracking tool for employee relations to support
HR metrics.
Implemented the Employee Career Lab within Human Resources offering resources for
career growth, coaching, and leadership development.
Designed and implemented the Boulder Learning Academy, including supervisor, em-
ployee, certificate programs and leadership tracks.
Lead implementation of city-wide Leadership Philosophy and High Performing Organi-
zation work, including communication plan, supervisor and employee forums.
Developed Intercultural Development Inventory for leadership, and hosted a citywide
Culture Fest.
Designed, developed and implemented civil treatment workshops to support city val-
ues and reinforce appropriate workplace behaviors.
Provided training for over 30 New Employee Orientation sessions.
Supported and delivered supervisor training to enhance one-stop shop model and su-
pervisor authority/accountability.
Implemented employee and organization feedback loop/dashboard with employee and
organization surveys.
189
Human Resources
Table 7-28: Human Resources Significant Changes
Between 2016 and 2017 Budget
Key Initiatives for 2017
Implement TBBI HR Modules including benefits open enrollment, ACA reporting and
performance management.
Develop sustainable Munis security auditing procedures.
Negotiate collective bargaining agreement with the Boulder Police Officer’s Association
(BPOA).
Present gender gap study recommendations.
Implement the compensation strategy program developing a process for ensuring that
all job descriptions are up-to-date and reviewed, and using progressive methodology
to ensure employee pay is competitive.
Implement citywide Succession Program.
Launch a Workforce Development-review, analyze and project city workforce needs and
skills.
Implement Intercultural Development Inventory and expand initiatives that align with
the city’s leadership philosophy.
Develop and implement 2017 health care plan platform. Include analysis and options
for the City’s seasonal workforce.
Continue to update of city policy and procedures.
Develop a document and records management process.
2016
Approved
Budget
2017
Approved
Budget
Total
Change
2016
FTE
2017
FTE
FTE
Change
Learning and Organizational Development (L&OD)
Specialist - Extend Fixed-Term for two years $ 103,065 $ 106,156 $ 3,091 1.00 1.00 -
Interculural Development Inventory - 165,200 165,200 - - -
ACA Compliance Monitoring - 70,000 70,000 - - -
Total Changes, Human Resources $ 238,291 -
GENERAL FUND
190
Table 7-29: Human Resources
Department Detail
Human Resources
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
HR Customer Service Center
Data Management 5.63 589,749$ 6.63 774,186$ 5.63 628,883$ (1.00) (145,303)$
Subtotal 5.63 589,749$ 6.63 774,186$ 5.63 628,883$ (1.00) (145,303)$
Payroll 3.50 -$ - -$ - -$ - -$
Benefits 3.50 469,107 2.75 615,814 3.75 552,903 1.00 (62,911)
Policies & Procedures 1.00 343,398 4.00 450,791 1.00 135,852 (3.00) (314,939)
3.00 443,302 2.00 581,939 4.00 776,183 2.00 194,244
Subtotal 11.00 1,255,807$ 8.75 1,648,544$ 8.75 1,464,938$ - (183,606)$
Strategic Client Services Center
Recruitment & Selection 2.00 239,727$ 2.50 314,698$ 2.50 323,145$ - 8,447$
Employee & Labor Relations 3.00 376,527 3.50 494,281 3.50 508,177 - 13,896
Subtotal 5.00 616,254$ 6.00 808,979$ 6.00 831,322$ - 22,343$
Learning & Organizational Development Center
Learning & Organziational Devel.3.00 486,526$ 3.00 638,681$ 3.00 810,099$ - 171,418$
Subtotal 3.00 486,526$ 3.00 638,681$ 3.00 810,099$ - 171,418$
Total 24.63 2,948,336$ 24.38 3,870,389$ 23.38 3,735,242$ (1.00) (135,147)$
Personnel 2,569,321$ 2,734,849$ 2,502,247$ (232,602)$
Operating 339,143 1,071,998 1,162,198 90,200
Interdepartmental Charges 39,872 63,542 70,797 7,255
Total 2,948,336$ 3,870,389$ 3,735,242$ (135,147)$
General 24.63 2,948,336$ 24.38 3,870,389$ 23.38 3,735,242$ (1.00) (135,147)$
Total 24.63 2,948,336$ 24.38 3,870,389$ 23.38 3,735,242$ (1.00) (135,147)$
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
HR Solutions Center
Compensation - Structure and
Delivery Systems
191
City of Boulder
Human Services
2017 Annual Budget
$7,773,615
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.
Department Overview
Department Administration
Administration provides oversight of the department and related work programs, policy
development and implementation, strategic department and community planning,
oversight of Human Services Strategy, regional partnership development and coordina-
tion, finance and budget oversight, and public communications. Administration in-
cludes the department director, deputy director, financial manager, project manager –
information resources and administrative specialist.
Community Relations
The Community Relations Division 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. It allocates funding to the com-
munity for cultural events and programs. The division also: staffs the city manager -
appointed Immigration Advisory Committee, which is charged with providing an immi-
grant perspective on the city’s policies and programs; enforces Boulder’s Human Rights
Human Services
Administration
Community Funding
and Project
Management
Senior Services
Family Services Community Relations
and Human Rights
192
Human Services
Department Overview (Cont’d)
Community Relations (cont’d)
Ordinance (anti-discrimination ordinance) through the Office of Human Rights (OHR)
and enforces Boulder’s Failure to Pay Wages Ordinance; provides community conflict
resolution and mediation services for city residents, organizations and businesses such
as landlord-tenant and neighborhood disputes and restorative justice; coordinates the
annual Martin Luther King, Jr, Immigrant Heritage Week, and Indigenous Peoples Day
celebrations; 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. This
division distributes approximately $150,000 in annual grants to local nonprofits, or-
ganizations and individual youth grants for social, educational and cultural activities for
youth, with an emphasis on low-income youth.
Family Services
Family Services provides direct services for families in Boulder, through community
partnerships, including school-based services in elementary schools and child care
subsidies to low-income working families including:
Early Childhood Programs – Financial assistance for child care for low-income
families and information referrals to community providers
Family Support Services – Family Resource Schools (FRS) program is a partner-
ship with the Boulder Valley School District (BVSD) to provide outreach, direct
services and referrals for families and children to remove barriers to academic
achievement and success for at-risk families in five Boulder elementary schools.
Community Funding and Project Management
The Community Funding and Project Management Division administers the Human Ser-
vices Fund, which distributes approximately $2.1 million annually in operating support
to community nonprofits and provides technical assistance to the nonprofit and com-
munity at-large. It oversees Substance Education and Awareness grant funding for chil-
dren, youth and families. The division also conducts research and analysis on social
policy issues and trends, makes policy recommendations to alleviate social issues and
conditions, identifies human services trends and needs, leads and participates in com-
munity-wide efforts to identify and impact human services needs and oversees devel-
opment of the Human Services Strategy Update and Homelessness Strategy. The divi-
sion coordinates with other city departments to develop and update city plans and pol-
icies, including: Sage and Welcoming Community, Living Wage, Boulder Valley Compre-
hensive Plan, Resilience Strategy, and Civic Area Plan. In addition, the division coordi-
nates with community partners in development and implementation of community
plans, including the Double SNAP Program, Ten -Year Plan to Address Homelessness,
Age Well Boulder County, and Flood Recovery.
193
Table 7-30: Human Services Summary Budget
Human Services
Department Overview (Cont’d)
Senior Services
The Senior Services Division provides Senior programs and services at the East and
West Senior Centers, including educational classes such as memory clinics, trip and fall
clinics, nutrition services, wellness programs, social programs and resource and refer-
ral for community services and counseling for at -risk seniors. This division adminis-
ters the city’s Food Tax Rebate Program for low -income families, seniors and disabled
individuals, collaborates with Boulder County and senior service agencies in the com-
munity to plan, coordinate and evaluate services needed for seniors, including the Age
Well Boulder County senior services strategic plan, and staffs the city manager -
appointed Senior Community Advisory Committee, which provides consultation and
expertise to city staff on policy and programs related to seniors. The division also
serves as staff liaison to the Boulder Seniors Foundation.
2015
Actual
2016
Approved
2017
Approved
Administration 5.00 5.00 5.00
Family Services 13.25 12.56 7.06
Community Relations 5.18 5.87 6.02
Community Funding & Project Management 4.55 4.75 7.50
Senior Services 9.21 8.97 9.47
Total Staffing 37.19 37.15 35.05
Administration 770,568$ 690,342$ 705,594$
Family Services 1,703,927 1,744,179 1,140,232
Community Relations 713,426 784,560 829,489
Community Funding & Project Management 2,617,538 2,909,848 4,046,691
Senior Services 874,751 968,093 1,051,609
Total Expenditure 6,680,209$ 7,097,022$ 7,773,615$
General Fund 5,875,971$ 6,314,848$ 7,435,066$
Grants 704,552 687,000 241,000
Community Development Block Grant 99,686 95,174 97,549
Total Funding 6,680,209$ 7,097,022$ 7,773,615$
STAFFING
EXPENDITURE
FUND
194
Human Services
2016 Accomplishments
Completed community and stakeholder engagement process for the update to the Hu-
man Services Strategy; completed draft strategy.
Completed Draft Human Services and Homelessness Strategies.
Continued implementation of Homeless Action Plan, including: completion of Consorti-
um of Cities Permanent Supportive Housing Study, expansion of women’s summer
sheltering program; expansion of Boulder Shelter for the Homeless summer Transitions
program, implementation of Boulder Homeless Services Collaborative Pilot Project ex-
panding day services and day sheltering, Boulder Police Department implementation of
Homeless Outreach Team, and Municipal Court implementation of pilot Diversion Pro-
gram; Integrated adult homeless service providers into Denver metro Regional Coordi-
nated Entry System to connect local residents to Permanent Supportive Housing across
region.
Allocated $2M in Human Services Fund grants for operating support to community non
-profits for basic needs and prevention programs and $150K in Youth Opportunity
funds for programs for youth social, educational and cultural opportunities.
Convened a working group to develop options and recommendations for sustainable
integrated homelessness services and sheltering plans and to develop housing targets
for the future. The working group is anticipated to have recommendations completed
by April 30, 2017.
Awarded first year of Substance Education and Awareness (SEA) grants for educational
programming for children, youth and families.
Issued 2015 food tax rebates to families, older adults, and individuals with disabilities
who were income qualified.
Expanded SilverSneakers® to all city recreation centers in partnership with Parks and
Recreation.
Developed and implemented Safe and Welcoming Community work plan in collabora-
tion with CMO and Boulder Police Department, including implementation of Community
Perceptions Assessment.
Continued implementation of partnership with Municipal Court and community service
providers for reducing high utilizers of municipal court services.
Partnered with Boulder County’s District Attorney’s office to expand restorative justice
services for youth.
Integrated the Child Care Resource and Referral program with Boulder County Family
Services and transitioned program to Boulder County Housing and Human Services.
Expanded Harvest Bucks program (Double SNAP) with Boulder County Public Health and
the Boulder Farmers Market.
Continued flood recovery case management for city of Boulder residents in partnership
with Boulder County.
Work with city-wide team to expand Living Wage for city of Boulder employees.
Continued development of data and predictive analytics in human services project as
part of 100 Resilient Cities Strategy.
195
Human Services
Table 7-31: Human Services Significant Changes
Between 2016 and 2017 Budget
Key Initiatives for 2017
Adoption and implementation of the Human Services Strategy 2017-2022.
Adoption of Homelessness Strategy and continued implementation of Homelessness
Action Plan.
Implementation of Homelessness Working Group recommendations for integrated ser-
vices and sheltering.
Expanded family rental subsidies for family homelessness prevention pilot program.
Implementation of Consortium of Cities Permanent Supportive Housing Study next
steps.
Completion of Community Perceptions Assessment.
Development and implementation of Safe and Welcoming Community work plan in
conjunction with results of Community Perceptions Assessment and Human Services
Strategy.
Assessment of Living Wage expansion to non-profits and governments.
Municipal Child Care Assessment.
Partnership with What Works Cities for data analytics and social impact financing.
Civic Area Plan implementation coordination and planning related to the West Senior
Center.
Martin Luther King Jr. Day, Immigrant Heritage Week and Indigenous Peoples Day cele-
brations.
Ongoing implementation of community funding projects: Human Services Fund, Youth
Opportunities Fund, Substance Education and Awareness grants.
2016
Approved
Budget
2017
Approved
Budget
Total
Change
2016
FTE
2017
FTE
FTE
Change
GENERAL FUND
Early Diversion Get Engaged (EDGE) Program $ -$ 142,000 $ 142,000 - - -
Emergency Shelter and Services -150,000 150,000 - - -
Family Emergency Rental Assistance Funding -263,000 263,000 - - -
Homelessness Workging Group -250,000 250,000 - - -
Homelessness Coordination, Planning and Analysis -250,000 250,000 -2.00 2.00
Total Changes, Human Services $ 1,055,000 2.00
196
Table 7-32: Human Services
Department Detail
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 5.00 770,568$ 5.00 690,342$ 5.00 705,594$ - 15,252$
Subtotal 5.00 770,568$ 5.00 690,342$ 5.00 705,594$ - 15,252$
Family Services
4.37 612,086$ 4.14 686,511$ - 176,817$ (4.14) (509,694)$
Family Resource Schools 8.88 933,462 8.42 909,238 7.06 814,984 (1.36) (94,254)
Prevention and Intervention - 158,379 - 148,430 - 148,430 - -
Subtotal 13.25 1,703,927$ 12.56 1,744,179$ 7.06 1,140,232$ (5.50) (603,947)$
0.88 148,208$ 0.99 222,170$ 1.31 229,455$ 0.32 7,285$
Office of Human Rights 0.58 59,997 0.66 52,776 0.99 142,578 0.33 89,803
Youth Opportunities Program 1.58 299,480 2.43 318,167 1.31 281,399 (1.12) (36,768)
Community Mediation 2.14 205,741 1.79 191,447 2.41 176,056 0.62 (15,391)
Subtotal 5.18 713,426$ 5.87 784,560$ 6.02 829,489$ 0.15 44,929$
1.05 2,181,022$ 1.05 2,469,256$ 1.30 3,307,629$ 0.25 838,373$
3.50 436,516 3.70 440,592 6.20 739,062 2.50 298,470
Subtotal 4.55 2,617,538$ 4.75 2,909,848$ 7.50 4,046,691$ 2.75 1,136,843$
Senior Services
Food Tax Rebate Program 0.27 20,440$ 0.27 22,891$ 0.28 27,554$ 0.01 4,663$
Senior Centers 4.19 307,026 4.20 368,848 4.44 386,279 0.24 17,430
Senior Resources 2.59 283,571 2.70 322,551 2.85 348,361 0.15 25,810
Seniors Health & Wellness 0.90 148,159 0.78 107,422 0.82 125,556 0.04 18,134
Seniors Social Programs 1.26 115,555 1.02 146,382 1.08 163,861 0.06 17,479
Subtotal 9.21 874,751$ 8.97 968,093$ 9.47 1,051,609$ 0.50 83,516$
Total 37.19 6,680,209$ 37.15 7,097,022$ 35.05 7,773,615$ (2.10) 676,593$
Personnel 3,019,761$ 3,292,703$ 3,323,474$ 30,771$
Operating 3,537,627 3,669,924 4,317,858 647,934
Interdepartmental Charges 122,821 134,395 132,283 (2,112)
Total 6,680,209$ 7,097,022$ 7,773,615$ 676,593$
General Fund 29.95 5,875,971$ 29.91 6,314,848$ 31.15 7,435,066$ 1.24 1,120,218$
Grants 6.29 704,552 6.29 687,000 2.78 241,000 (3.51) (446,000)
0.95 99,686 0.95 95,174 1.13 97,549 0.18 2,375
Total 37.19 6,680,209$ 37.15 7,097,022$ 35.05 7,773,615$ (2.10) 676,593$
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
Community Development Block
Community Relations
STAFFING AND EXPENDITURE BY FUND
STAFFING AND EXPENDITURE BY PROGRAM
EXPENDITURE BY CATEGORY
Community Relations and
Human Relations Commission
Community Funding
Human Services Planning &
Project Management
Early Childhood Programs
Community Funding &
Project Management
197
City of Boulder
Information Technology
2017 Annual Budget
$8,887,869
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; 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 such as payroll, web technologies, and public safety.
Information Technology
Administration
Capital, Non-IT
and Citywide Infrastructure Services
Application Services
Department Overview
Administration
The IT Administrative Division provides general administrative support to the other
divisions of IT. Staff also provides financial management, and administration of
the Telecommunications Fund, IT Operating account and citywide Computer Re-
placement Fund which includes centralized purchasing of all computer related
equipment and software.
Capital, Non-IT and Citywide Items
The Capital, Non-IT and Citywide Items group includes funding for major citywide
technology initiatives. The most notable item in this category is the funding for the
IT Capital Improvement Plan.
198
Information Technology
Table 7-33: Information Technology Summary Budget
Department Overview (Cont’d)
Infrastructure Services
The IT Infrastructure Services Division provides a reliable and robust data and voice
communications infrastructure supporting over 1,600 city employees, telephones,
workstations, mobile devices, and over 360 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 technologies to help improve city services.
Application Services
The IT Application Services Division provides software support, application de-
velopment, project management, data management, 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.), its 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 analy-
sis technologies to integrate systems and provide new, on-line services and
digital information.
2015
Actual
2016
Approved
2017
Approved
Administration 3.50 3.00 3.00
Application Services 16.73 16.75 16.75
Infrastructure Services 15.45 19.00 19.00
City-Wide IT (non-departmental)1.50 1.50 2.00
TOTAL STAFFING 37.18 40.25 40.75
Administration 653,791$ 505,202$ 506,547$
Application Services 2,080,571 2,233,757 2,246,859
Infrastructure Services 2,198,261 2,685,758 2,668,676
City-Wide IT (non-departmental)2,354,863 2,576,515 2,537,916
Capital Improvement Program - 841,220 927,872
TOTAL EXPENDITURE 7,287,486$ 8,842,452$ 8,887,869$
General 5,044,005$ 6,198,017$ 6,024,381$
Telecommunications 776,743 704,622 548,780
Computer Replacement 1,466,739 1,939,813 2,314,707
TOTAL FUNDING 7,287,486$ 8,842,452$ 8,887,869$
STAFFING
EXPENDITURE
FUND
199
Information Technology
2016 Accomplishments
Led the city’s new broadband initiative – ConnectBoulder – through facilitation of the
Boulder Broadband Working Group (composed of community and city staff leaders),
completion of a consultant-assisted Broadband Feasibility Study, and implementation of
council's project direction.
Expanded free public Wi-Fi, branded as ConnectBoulder, to Boulder Reservoir and Scott
Carpenter Park.
Completed the city’s efforts to formally evaluate technologies and related functions re-
quired to support a potential electric utility both at the time of start-up and in support
of the utility’s longer-term Energy Future goals.
Expanded the city’s technology training program through the creative use of multi-
modal training tools and techniques (classroom training, eLearning technologies and
video productions).
Completed the implementation of an eDiscovery tool to assist in the PUC filing and con-
demnation case supporting Boulder’s Energy Future.
Migrated the locally-installed e-mail infrastructure supporting over 1,600 users to a
cloud hosted e-mail environment using Office 365.
Migrated all city users to the Office 365 application suite.
Upgraded 82% of the city computers to Windows 10 at with no licensing cost to the city
utilizing Microsoft’s free upgrade option which was available until July 29, 2016. This
intensive effort ensures that most city computers are using the latest operating systems,
avoiding significant licensing costs (estimated to be six-figures) to upgrade in the fu-
ture.
Began the rollout and training on the use of OneDrive cloud storage as a replacement to
on premise storage of user personal data formally stored on their H: drive.
Completed end-of-life replacement of the city’s virtual server and Storage Area Network
(SAN) infrastructure supporting over 300 servers and 340TB of storage.
Completed full data security assessment of City of Boulder IT systems.
Continued to lead the expanded use of mobile PCs to replace conventional desktop
computers, improving “anytime, anywhere” computing services for staff.
Fully implemented a new configuration management tool, SCCM, allowing centralized
management of PC’s, mobile devices, software deployments and device patch manage-
ment.
Extended the City’s fiber optic data communication infrastructure to three new loca-
tions: Fire Station 3, Scott Carpenter Pool and the Brenton Building located at the former
Boulder Community Hospital campus.
Implemented new data network analytics software to better understand, manage and
provided usage information for indoor and outdoor Wi-Fi networks.
Implemented several new staffing, automation and process changes to continually im-
prove the operation of the IT Service Desk
Completed major systems upgrades for line-of-business applications including Utility
Billing, the Parks and Recreation Class Registration system, the application supporting
Municipal Court, the city’s enterprise Document Management System, and the applica-
tion supporting Sales Tax.
200
Information Technology
2016 Accomplishments (Cont’d)
Expanded and enhanced the city’s Internet applications by setting up tax payments via E
-Complish.
With Communications, led the complete redesign and implementation of significantly
enhanced city intranet site called Boulder@Work.
Continued to lead the implementation and expansion of the city's Open Data Initiative,
including the publication of several new datasets and implementation of the city's first
Open Data Policy.
Entered into an agreement to create a consortium with the City of Golden for joint sup-
port of the Internet web content management tool.
Led the procurement and implementation of a software package to create data visuali-
zations and dashboards for the city’s new performance measurement and reporting ini-
tiative.
Implemented several analytics solutions including HR turnover analysis, a facility moni-
toring system, and the community profile.
Worked collaboratively with the city’s Communications Department to prioritize and im-
plement recommendations from the website heuristics analysis that spotlighted im-
provements to the organization and usability of the city’s websites.
Assisted in the implementation of the third phase of the Transform Boulder Business
Initiative (TBBI) with the launch of the HR open enrollment module, the rebuild of the
current performance review system, and the stabilization and optimization of the new
system.
Assisted Parking Services in the implementation of a new Garage Management System.
Project managed and staffed Phase 1 of the LandLink Replacement Project to replace
outdated and increasingly unsupported software while enhancing permit and licensing
automation for staff and the public.
Assisted with the RFP and selection for a citywide Asset and Maintenance Management
software solution, beginning implementation of the selected product.
Completed Phase 1 of the GIS (geographic information system) architecture moderniza-
tion project resulting in a more secure environment.
Hired the city's first Chief Information Security Officer (CISO) and began the expansion
of citywide security programs including mandatory training of all city computer users on
security best practices.
Completed the city-wide replacement of antivirus software, greatly improving our ability
to limit the effects of Ransomware and “Zero-Day” virus attacks.
Completed replacement of the city's email filtering system providing higher levels of se-
curity fortification, reliability and manageability.
Completed a project to encrypt the hard disks of tablet PC’s and key laptop devices.
Completed end-of-life replacement of significant enterprise security systems, including
Internet firewalls.
201
Information Technology
2016 Accomplishments (Cont’d)
Utilizing new automated mobile device management tools, implemented standard secu-
rity configurations for mobile devices attaching to city resources.
Updated key city IT security policies.
Enhanced the security of the city’s applications by adhering to more stringent PCI com-
pliance requirements for citywide credit card payment systems.
Key Initiatives for 2017
Complete and begin implementation of updates to the citywide Information Technology
Strategic Plan.
Work with Finance and other city departments to implement the accepted recommenda-
tions of the IT internal service fund redesign project.
Implement council-approved action plan for citywide broadband enhancements.
Be prepared to begin implementation of approved elements of the Energy Future tech-
nology plan resulting from the automation assessment to ensure effective “day one” op-
eration of a potential electric utility.
Expand the city's technology training program through the creative use of multi- modal
training tools and techniques (classroom training, eLearning technologies and video
productions)."
Improve fiber optic data infrastructure by implementing a redundant Internet connec-
tion.
Continue the transition from conventional desktop computers to mobile PCs where pos-
sible, expanding the city’s mobile computing initiative.
Continue to implement enhancements to the IT Service Desk function including updates
to service level agreements and enhancements to the service desk software program
(Cherwell).
Evaluate and implement new technologies and technical services in support of improved
citywide data availability and analytics.
Continue the expansion of datasets available through the IT-led Open Data Initiative.
Implement the work plans related to the “LandLink” permits and licensing system re-
placement project, Asset and Maintenance Management software replacement initiative,
as well as Parking Services permitting system.
Expand the intergovernmental partnership supporting the city’s Web content manage-
ment tool by at least one additional member.
Work with Police staff to complete 2016 activities associated with the replacement of
the Police Records System.
Support the implementation of Smart Clocks to enhance employee timekeeping for the
Parks and Recreation Department.
In conjunction with Finance, retire the Oracle Application Server Discoverer tool and im-
plement a solution to enhance access the city’s expanding data warehouse.
202
Information Technology
Table 7-34: Information Technology Significant Changes
Between 2016 and 2017 Budget
Key Initiatives for 2017 (Cont’d)
Assess, streamline and consolidate in-house developed Java applications and SQL data-
base instances where possible.
Begin the retirement of legacy applications whose functionality can be addressed with
newly-implemented enterprise software solutions.
Complete major system upgrades for line-of-business applications including the appli-
cations supporting Utility Billing, the Parks and Recreation Class Registration system,
Fire Management System and Munis Financial program.
Citywide rollout of cloud collaboration and document management software.
Working with the Communications Department, continue implementation of website
improvements from the 2016 heuristics analysis.
Expand the department's new business analysis function to improve departmental and
citywide processes in coordination with automation projects.
Continue implementation of the security fortification program begun in 2016, including
expansion of employee education programs.
2016
Approved
Budget
2017
Approved
Budget
Total
Change
2016
FTE
2017
FTE
FTE
Change
Actionable Open Analytics $ - $ 10,000 $ 10,000 - - -
Council Technology Support Position - Convert from
Fixed-term to Standard 81,067 83,500 2,433 1.00 1.00 -
Applications Division Internship Program - 18,275 18,275 - - -
Applications Support Position - 67,440 67,440 - 1.00 1.00
Consulting/Engineering Support for Community
Broadband Initiative - 150,000 150,000 - - -
Security Enhancement Projects - 72,000 72,000 - - -
Total Changes, Information Technology $ 320,148 1.00
GENERAL FUND
203
Information Technology
Table 7-35: Information Technology Department Detail
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 3.50 653,791$ 3.00 505,202$ 3.00 506,547$ - 1,345$
Subtotal 3.50 653,791$ 3.00 505,202$ 3.00 506,547$ - 1,345$
Application Services
4.70 586,322$ 3.00 401,818$ 2.75 401,372$ (0.25) (446)$
eGovernment (Internet/Intranet)1.50 187,124 2.00 267,878 2.00 291,960 - 24,082
Geographic Information Systems 1.14 142,214 2.00 267,878 2.00 290,666 - 22,788
8.34 1,040,410 8.75 1,171,968 9.00 1,128,801 0.25 (43,168)
1.05 124,501 1.00 124,214 1.00 134,060 - 9,846
Subtotal 16.73 2,080,571$ 16.75 2,233,757$ 16.75 2,246,859$ - 13,102$
Infrastructure Services
Database Administration 1.20 184,211$ 1.20 198,811$ 1.20 207,839$ - 9,029$
Disaster Recovery/Planning 0.06 - -- - - - -
Emerging Technology Support 0.11 - 1.00 77,767 1.00 71,781 - (5,986)
1.00 212,323 2.50 414,174 2.30 354,003 (0.20) (60,171)
Security Administration 0.70 41,701 1.25 236,354 1.25 312,699 - 76,345
Server Administration 3.39 519,012 3.65 646,225 3.85 559,464 0.20 (86,761)
0.58 - - - - - - -
7.19 1,026,597 7.40 896,148 7.40 941,797 - 45,649
1.22 214,418 2.00 216,279 2.00 221,092 - 4,813
Subtotal 15.45 2,198,261$ 19.00 2,685,758$ 19.00 2,668,676$ - (17,082)$
City-Wide IT (non-departmental)
-$ 404,036$ 404,036$ -$
111,382 369,264 198,264 - (171,000)
1.50 2,243,481 1.50 1,803,215 2.00 1,935,616 0.50 132,401$
Subtotal 1.50 2,354,863$ 1.50 2,576,515$ 2.00 2,537,916$ 0.50 (38,599)$
Capital Improvement Program -$ 841,220$ 927,872$ - 86,652$
Subtotal -$ 841,220$ 927,872$ - 86,652$
Total 37.18 7,287,486$ 40.25 8,842,452$ 40.75 8,887,869$ 0.50 45,417$
Personnel 4,249,406$ 4,606,410$ 4,753,716$ 147,306$
Operating 2,883,985 3,240,862 3,015,907 (224,956)$
Interdepartmental Charges 103,848 123,341 122,625 (716)$
Capital Improvement Program 23,406 841,220 927,872 86,652$
Other financing Uses 26,841 30,619 67,749 37,130$
Total 7,287,486$ 8,842,452$ 8,887,869$ 45,417$
General 35.68 5,044,005$ 38.75 6,198,017$ 38.75 6,024,381$ - (173,636)$
1.25 776,743 1.25 704,622 1.00 548,780 (0.25) (155,842)$
0.25 1,466,739 0.25 1,939,813 1.00 2,314,707 0.75 374,894$
Total 37.18 7,287,486$ 40.25 8,842,452$ 40.75 8,887,869$ 0.50 45,417$
Technology Training
STAFFING AND EXPENDITURE BY FUND
Citywide Telecommunications & Compter
Replacement Programs - Non CIP
IT Capital Money
Telecom Connectivity
EXPENDITURE BY CATEGORY
Capital Improvement Program
Telecommunications
Computer Replacement
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
Network Administration
Telephone Systems Administration and
Device Support
Custom Application Provision & Related
Support
Packaged Application Support
End-User Device and Office Automation
Administration and Tier 2 Support
Help Desk (Tier 1) Support
204
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205
City of Boulder
Library and Arts
2017 Annual Budget
$9,329,253
The mission of the Boulder Public Library 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 mission of the Boulder Office of Arts and Culture is to:
Further the development of a dynamic arts community through encouraging artistic
innovation, collaboration, public art and organizational stability;
Increase awareness of, participation in, and access to the arts as a community -wide
resource;
Promote multicultural expression and participation in the arts through support of
diverse ethnic cultures and artistic aesthetic;
Create opportunities for Boulder artists and arts organizations to participate
successfully in their communities; to act as an advocate on behalf of the arts in the
public and private sectors; and
Foster a creative cultural climate in the community.
Library and Arts
Administration
eServices
Community
Engagement &
Enrichment
Public Services Arts and Culture
206
Library and Arts
Department Overview
Administration
Administration is comprised of 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 mainte-
nance, and administrative support for the Library Commission, the Arts Commis-
sion, and the Boulder Library Foundation.
Public Services
In addition to oversight of the Meadows, George Reynolds branch libraries and the
NoBo Corner Library operations and programs, Public Services includes materials
circulation services, interlibrary loan, maintenance of patron accounts, administra-
tion of the holds and Prospector system, shelving, and maintenance of the auto-
mated materials handling system.
Office of Arts and Culture
The Office of Arts and Culture includes administration and oversight, cultural
grants, creative sector programs, and public art. It also is responsible for adminis-
tering support for the Dairy Center for the Arts and The Boulder Museum of Con-
temporary Art, as well as the Arts Commission.
eServices
eServices is comprised of administration and maintenance of library- specific IT
systems and equipment, including the integrated library system, the patron com-
puter reservation and print release system, computer technology support, the li-
brary website, the meeting room reservation system, the library maker spaces and
the cataloging of library materials and resources.
Community Engagement and Enrichment
Community Engagement and Enrichment is focused on engaging the community
through materials, programs, literacy, story times, outreach, the homebound deliv-
ery program, and management of the Canyon Gallery and exhibits. This division
includes youth services, library materials and electronic resources (e.g. ebooks and
informational databases) acquisition, library collection maintenance the Carnegie
Library for Local History collection and services and the Boulder Reads adult litera-
cy program.
207
Library and Arts
Table 7-36: Library and Arts Summary Budget
2016 Accomplishments
Completed Boulder Public Library Community Needs Assessment which is the first
phase of the Library Master Plan update project.
Expanded the Flatirons Library Consortium of which Boulder Public Library is a
founding member
Launched the new BLDG 61 Makerspace in the north wing of the Main Library
Implementation of the Community Cultural Plan strategies: Public Art Policy; launch
of Experiments in Public Art with a series of 6 installations; restructured the
cultural grants for improvements in the 2017 cycle; conducted forums of cul-
tural leadership and professional artist
Piloted an art-house cinema program at the Main Library in partnership with Down-
town Boulder, Inc.
Restructured the Public Services division for greater organizational efficiency
Key Initiatives for 2017
Continued work on the Library Master Plan update project
Begin work on the new Public Art Program and the first commissions of artwork; imple-
ment the structured grants program including new initiatives for venue rental assistance
and cultural field trips; launch a new working group on cultural equity; support the offi-
cial recognition of Nobo Arts District
2015
Actual
2016
Approved
2017
Approved
Administration 9.00 9.00 7.50
Arts and Culture 1.00 1.00 1.50
Community Engagement and Enrichment 23.75 23.75 17.50
Public Services 36.15 36.15 39.00
eServices 9.60 8.60 12.00
TOTAL STAFFING 79.50 78.50 77.50
Administration 1,708,698$ 1,381,062$ 1,791,825$
Arts and Culture 413,955 615,043 1,031,239
Community Engagement and Enrichment 1,844,216 1,946,118 1,379,641
Public Services 3,154,892 3,282,167 3,632,976
eServices 1,482,770 1,289,765 1,493,572
TOTAL EXPENDITURE 8,604,531$ 8,514,155$ 9,329,253$
General 645,397$ 944,488$ 7,917,975$
Library 7,959,134 7,419,667 1,411,278
Capital Improvement Bond - 150,000 -
TOTAL FUNDING 8,604,531$ 8,514,155$ 9,329,253$
STAFFING
EXPENDITURE
FUND
208
Library and Arts
Table 7-37: Library and Arts Significant Changes
Between 2016 and 2017 Budget
2016
Approved
Budget
2017
Approved
Budget
Total
Change
2016
FTE
2017
FTE
FTE
Change
Arts Grants $ 225,000 $ 675,000 $ 450,000 - - -
Civic Area Public Art - 175,000 175,000 - - -
Arts Programming and Administration - 71,000 71,000 - 0.25 0.25
Creative Technologist for Makerspace - 92,592 92,592 - 1.00 1.00
Early Literacy App - 10,000 10,000 - - -
Realloction of Library Maintenance Positions to Public-
Works-DSS 79,487 - (79,487) 2.00 - (2.00)
Total Changes, Library and Arts $ 719,105 (0.75)
GENERAL FUND
209
Library and Arts
Table 7-38: Library and Arts
Department Detail
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 5.50 845,779$ 6.50 1,086,070$ 6.50 1,298,796$ - 212,726$
3.00 824,101 2.00 254,324 - 148,785 (2.00) (105,539)
Volunteer Services 0.50 38,818 0.50 40,668 0.50 40,368 - (300)
Foundation Grant Programming - - - - 0.50 303,876 0.50 303,876
Subtotal 9.00 1,708,698$ 9.00 1,381,062$ 7.50 1,791,825$ (1.50) 410,763$
Arts and Culture
Art Resource 0.50 34,250$ 0.50 35,557$ 1.00 76,467$ 0.50 40,910$
Dance Bridge 0.50 27,156 0.50 30,403 0.50 31,163 - 760
Museum of History - 23,609 23,609
Arts Grant Programs - 264,419 - 457,234 - 625,000 - 167,766
- 46,392 - 46,392 - 50,000 - 3,608
Public Art 19,890 - -- 175,000 - 175,000
- 21,848 - 21,848 - 50,000 - 28,152
Subtotal 1.00 413,955$ 1.00 615,043$ 1.50 1,031,239$ 0.50 416,196$
Community Engagement and Enrichment
2.25 176,698$ 2.25 177,511$ 2.25 183,563$ - 6,052$
2.50 213,312 2.50 226,341 2.50 228,360 - 2,019
11.50 888,957 11.50 928,888 6.00 479,175 (5.50) (449,713)
1.00 53,314 1.00 95,080 - - (1.00) (95,080)
0.75 63,065 0.75 66,152 0.75 57,116 - (9,036)
5.75 448,870 5.75 452,146 6.00 431,427 0.25 (20,719)
Subtotal 23.75 1,844,216$ 23.75 1,946,118$ 17.50 1,379,641$ (6.25) (566,477)$
Public Services
20.75 1,594,644$ 20.75 1,749,459$ 21.00 1,938,954$ 0.25 189,495$
11.75 1,172,257 11.75 1,203,276 14.25 1,237,046 2.50 33,770
2.05 195,103 2.05 161,633 3.55 275,795 1.50 114,162
0.20 22,358 0.20 18,523 0.20 26,907 - 8,384
Prospector 1.40 170,530 1.40 149,276 - 154,274 (1.40) 4,998
Subtotal 36.15 3,154,892$ 36.15 3,282,167$ 39.00 3,632,976$ 2.85 350,809$
2015 Actual
2016 Approved
Budget
2017 Approved
Budget
Variance -
2016 Approved to
2017 Approved
STAFFING AND EXPENDITURE BY PROGRAM
Main Library: Access Services and
Facility
Library Facility and Asset
Main Library: Programming and
Events
Library Branch Programming:
Meadows, George Reynolds, North
Boulder Station
Support: Boulder Museum of
Contemporary Art (BMoCA)
Support: Dairy Center for the Arts
BoulderReads! Adult and Family
Literacy Services
Carnegie Library: Facility and
Programming
Main Library: Adult Services
Main Library: Multi-Cultural Outreach
Main Library: Special Services &
Homebound Delivery
Main Library: Youth Services
Library Branch Services: Meadows,
George Reynolds, North Boulder
210
Table 7-38: Library and Arts
Department Detail (Cont’d)
Library and Arts
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
2015 Actual
2016 Approved
Budget
2017 Approved
Budget
Variance -
2016 Approved to
2017 Approved
eServices
9.60 1,482,770$ 8.60 1,289,765$ 12.00 1,493,572$ 3.40 203,807$
Subtotal 9.60 1,482,770$ 8.60 1,289,765$ 12.00 1,493,572$ 3.40 203,807$
Total 79.50 8,604,531$ 78.50 8,514,155$ 77.50 9,329,253$ (1.00) 815,098$
Personnel 5,300,112$ 5,718,947$ 5,767,580$ 48,633$
Operating 2,687,926 2,304,726 3,057,848 753,122
Interdepartmental Charges 616,493 490,482 503,825 13,343
Total 8,604,531$ 8,514,155$ 9,329,253$ 815,098$
General 3.50 645,397$ 3.50 944,488$ 76.50 7,917,975$ 73.00 6,973,487$
Library 76.00 7,959,134 75.00 7,419,667 1.00 1,411,278 (74.00) (6,008,389)
Capital Develoment Fund - - 150,000 - - - (150,000)
Total 79.50 8,604,531$ 78.50 8,514,155$ 77.50 9,329,253$ (1.00) 815,098$
Digital Services
EXPENDITURE BY CATEGORY
STAFFING AND EXPENDITURE BY FUND
211
City of Boulder
Municipal Court
2017 Annual Budget
$2,285,731
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
Administration Adjudication Case Management
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, traffic violations and selected administrative and civil hearings. Staff man-
ages case flow in and out of the courtroom and sets court dates. Adjudication in-
cludes the Presiding Judge’s involvement with various external collaborators, in-
cluding the campus-community alcohol coalition, Acting on Alcohol Concerns To-
gether (AACT), and Boulder County Public Health’s Substance Abuse Implementa-
tion Team.
212
Municipal Court
Table 7-39: Municipal Court Summary Budget
Department Overview (Cont’d)
Case Management
Case Management includes a variety of functions that comprise the core work of
the Court, including scheduling, payment processing, database management, col-
lections, other non-compliance actions, and interfacing with Department of Motor
Vehicles (DMV) and the Colorado Bureau of Investigations (CBI). The majority of
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 impact the community
and also process cases for defendants at in-custody sessions at the Boulder County
jail. Probation staff members seek to leverage the Court’s contact with homeless
individuals through a variety of efforts.
2016 Accomplishments
Filled key positions: deputy court administrator, fixed-term court specialist, fixed-
term administrative specialist, homeless navigator and civil settings clerk.
Transitioned the community coordinator position from Municipal Court to the City Man-
ager’s Office.
Court Administrator attended Leading Educating and Developing Program through the
Senior Executive Institute at the University of Virginia.
Implemented homeless navigator position to work with some of the Court’s homeless
defendants. The navigator meets with defendants and personally guides them (even
escorting them to locations) through the process of finding service providers.
2015
Actual
2016
Approved
2017
Approved
Administration 4.75 4.75 4.75
Adjudication 4.38 4.38 4.60
Case Management 12.00 12.00 11.00
TOTAL STAFFING 21.13 21.13 20.35
Administration 299,305$ 513,533$ 480,243$
Adjudication 612,112 601,115 639,693
Case Management 1,084,674 1,201,701 1,165,795
TOTAL EXPENDITURE 1,996,091$ 2,316,349$ 2,285,731$
General 1,996,091$ 2,316,349$ 2,285,731$
TOTAL FUNDING 1,996,091$ 2,316,349$ 2,285,731$
STAFFING
EXPENDITURE
FUND
213
Municipal Court
2016 Accomplishments (Cont’d)
Continued to strengthen the homeless resource initiative by partnering with other com-
munity stakeholders to incentivize and assist homeless defendants in accessing re-
sources to which they may be entitled, improve their circumstances, and decrease their
criminal behaviors.
Experimented with the camping diversion program in conjunction with the Police De-
partment and the City Attorney’s Office.
Created infrastructure for quasi-judicial hearings. This included: remodeling the old
courtroom to create a space for hearings and increasing judicial hours.
Used Call Recording software to provide customer service metrics. This enabled the
court to record and archive phone calls. Recordings are used for training and staff de-
velopment.
Furthered research into a paperless court by visiting the Pueblo Municipal Court to ana-
lyze their operation.
Updated audio-visual system in the primary courtroom which allows ADA compliance.
Presiding Judge and Community Coordinator attended and presented at national con-
ferences. Presentation topics included: Effects of Marijuana Legislation and A History of
how CU and the City have collaborated on Community Issues.
Key Initiatives for 2017
Cross-train all back-up staff to full level of functionality for performing back-up
duties.
Create a training and development plan for all Court staff; both for technical and
soft skills.
Reinstate "meet and greet" sessions between Court and stakeholder groups; also
have occasional "orientation" sessions for new staff at these departments.
Analyze future space needs for existing staff.
Observe effects of quasi-judicial hearings on courtroom activity to achieve efficiencies.
Develop measures for succession planning. Identify key staff and give them additional
responsibilities to help them build management experience.
Re-examine hearing fees and court costs.
Research and explore additional strategies for the public to contact the Court; perhaps a
web chat service or social media.
Begin a process to make the Court paperless.
Update all procedures related to the new court software.
Create systems to share data more efficiently and more automated; reach out to
stakeholder departments to see what they need; this could also help identify common
needs rather than finding solutions one at a time.
Create liaison positions between the court and stakeholder groups such as the
Boulder Police Department and the city of Boulder’s Parking Services division.
214
Table 7-40: Municipal Court
Department Detail
Municipal Court
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 4.75 299,305$ 4.75 513,533$ 4.75 480,243$ - (33,290)$
Subtotal 4.75 299,305$ 4.75 513,533$ 4.75 480,243$ - (33,290)$
Adjudication
Adjudication 4.38 612,112$ 4.38 601,115$ 4.60 639,693$ 0.22 38,578$
Subtotal 4.38 612,112$ 4.38 601,115$ 4.60 639,693$ 0.22 38,578$
Case Management
Animal 1.60 147,804$ 1.60 149,452$ 1.40 155,179$ (0.20) 5,727$
General 1.60 148,342 1.60 149,452 1.40 155,179 (0.20) 5,727
Parking 1.60 187,092 1.60 190,402 1.40 176,679 (0.20) (13,723)
Photo Enforcement 1.60 130,320 1.60 147,426 1.40 140,010 (0.20) (7,416)
Probation Services 4.00 323,817 4.00 374,517 4.00 383,569 - 9,052
Traffic 1.60 147,299 1.60 190,452 1.40 155,179 (0.20) (35,273)
Subtotal 12.00 1,084,674$ 12.00 1,201,701$ 11.00 1,165,795$ (1.00) (35,906)$
Total 21.13 1,996,091$ 21.13 2,316,349$ 20.35 2,285,731$ (0.78)(30,618)$
Personnel 1,521,491$ 1,819,300$ 1,770,233$ (49,067)$
Operating 411,494 440,986 463,906 22,920
Interdepartmental Charges 63,106 56,063 51,592 (4,471)
Total 1,996,091$ 2,316,349$ 2,285,731$ (30,618)$
General 21.13 1,996,091$ 21.13 2,316,349$ 20.35 2,285,731$ (0.78) (30,618)$
Total 21.13 1,996,091$ 21.13 2,316,349$ 20.35 2,285,731$ (0.78) (30,618)$
STAFFING AND EXPENDITURE BY FUND
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
EXPENDITURE BY CATEGORY
215
City of Boulder
Open Space and Mountain Parks
2017 Annual Budget
$35,561,452
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.
Department Overview
Office of the Director
The OSMP Leadership Team ensures strategic alignment of OSMP projects with the
department’s mission and priorities.
This workgroup includes the Executive Director, the science and community rela-
tions offices, 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 workgroup offers real estate, information resources, administrative, and
financial services, including:
Acquisition of land interests and management of easement requests;
Management of data, geographic information systems, and web content;
Support of the Open Space Board of Trustees (OSBT), front office, permitting and
program support (such as Voice and Sight programs); and
Preparation, analysis and management of the OSMP budget and related financial
systems.
Open Space and Mountain Parks
Office of
the Director
Central Services Resources &
Stewardship
Community Connections
& Partnerships Trails & Facilities
216
Open Space and Mountain Parks
Department Overview (Cont’d)
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 environmental plan-
ning, education and outreach, and Ranger services, including:
Coordination of the OSMP Master Plan, Trail Study Area and other system plans;
Volunteer projects and services and 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 sys-
tems, and recreation and cultural stewardship, including:
Preservation and restoration of ecological, agricultural, water, historical and cultural
resources;
Tracking and monitoring of the variety of systems across OSMP; and
Research around visitor use and impacts.
Trails and Facilities
The Trails and Facilities workgroup supports the design, construction, and mainte-
nance 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.
217
Open Space and Mountain Parks
Table 7-41: Open Space and Mountain Parks Summary Budget
2016 Accomplishments
In 2016, the Open Space and Mountain Parks Department set forward six departmental priorities to
guide its work. Accomplishments within these priority areas include:
Ongoing flood recovery of trails and habitat
Continued work with FEMA to secure funding for OSMP flood recovery projects
including road, trail, and fence repair
Completed construction and habitat restoration on major projects including:
Bear Canyon Road
Bear Canyon Trail
Doudy Draw
Approval of final North Trail Study Area Plan
Obtained Council approval of NTSA Plan
Formed internal team to prioritize action items within the plan
Begin Visitor Master Plan Update to be slightly recast as Open Space Master Plan
Completed resident survey to support the Master Plan
Initiated Phase One data portfolio
2015
Actual
2016
Approved
2017
Approved
Office of the Director 4.00 9.00 9.00
Central Services 20.65 24.38 23.80
Community and Partnerships 34.50 35.72 37.30
Resources and Stewardship 18.50 26.05 30.30
Trails and Facilities 24.70 22.00 28.00
TOTAL STAFFING 102.35 117.15 128.40
Office of the Director 688,417$ 1,531,664$ 1,730,674$
Central Services 2,432,359 3,051,401 3,310,157
Community and Partnerships 4,230,021 4,445,288 4,431,875
Resources and Stewardship 3,128,497 4,009,862 3,990,067
Trails and Facilities 4,427,818 4,551,305 4,492,555
Capital Improvement Program, Cost Allocations
and Debt Service 11,981,779 19,927,582 17,606,124
TOTAL EXPENDITURE 26,888,890$ 37,517,102$ 35,561,452$
General 148,889$ 154,334$ 31,131$
Lottery 165,162 355,300 708,953
Open Space 26,574,839 37,007,468 34,821,368
TOTAL FUNDING 26,888,890$ 37,517,102$ 35,561,452$
STAFFING
EXPENDITURE
FUND
218
Open Space and Mountain Parks
2016 Accomplishments (Cont’d)
Implement top priorities of West TSA, North TSA, Agricultural Resource Management
Plan, and Forest and Grassland Management Plans;
Completed work on Anderson Ditch, 3rd Flatiron Descent, and Long Canyon
Continue to improve the visitor experience
Completed condition assessment of designated trails to inform trail maintenance
operations
Engaged in ongoing negotiations to acquire properties and interests to meet the
goals of the 2014 Open Space bond issue of $10,000,000
Completed analysis of the pilot Voice & Sight Tag Program and utilized find-
ings to improve the program, launch new training, and update system.
Develop regional trails
Started work on IBM Connector Bridges
Contributed to Highway 119 bike path project
Key Initiatives for 2017
The Open Space and Mountain Parks Department has set forward five departmental priorities to guide its
work in 2017. These priority areas include:
Complete Flood Recovery of Trails and Habitat that are FEMA reimbursable and contin-
ue work on flood projects that are not reimbursable;
Visitor Master Plan Update to be slightly Recast as Open Space Master Plan or OS(MP)² –
Continue plan completing it in 2018 - establishes policy guidance, goals, objectives,
priorities and measures of success across services and programs, and addresses over-
arching issues such as carrying capacity, night-time and temporal use and climate
change/adaptation.
Implement Top Priorities of West TSA, North TSA, Agricultural Resource Management
Plan, and Forest and Grassland Management Plans, and reduce facility deficiencies and
maintenance backlogs;
Continue to Improve the Visitor Experience – distinguish between new initiatives and
existing services (New initiatives include such items as recycling at trail heads, and dog
waste composting. Existing efforts include current day-to-day outreach and education,
volunteer programs and voice and site program); and
Develop 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).
219
Table 7-42: Open Space and Mountain Parks Significant Changes
Between 2016 and 2017 Budget
Open Space and Mountain Parks
2016
Approved
Budget
2017
Approved
Budget
Total
Change
2016
FTE
2017
FTE
FTE
Change
Visitor Use Technician - Convert Fixed-Term to
Standard $ 58,572 $ 65,000 $ 6,428 1.00 1.00 -
Ditch Assessments 149,000 230,000 81,000 - - -
Trails Contracts Manager - Extend Fixed-Term for
One Year 88,350 91,000 2,650 1.00 1.00 -
Seasonal Employee Classification - Conversion to
Standard; Partial Year Schedule - 45,520 45,520 - 12.00 12.00
Total Changes, Open Space and Mountain Parks $ 135,598 12.00
OPEN SPACE FUND
220
Open Space and Mountain Parks
Table 7-43: Open Space and Mountain Parks
Department Detail
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
OSMP Leadership Team 3.00 621,034$ 5.00 1,108,290$ 5.00 1,263,915$ - 155,625$
- - 2.00 221,809 2.00 202,513 - (19,296)
1.00 67,383 2.00 201,565 2.00 264,246 - 62,681
Subtotal 4.00 688,417$ 9.00 1,531,664$ 9.00 1,730,674$ - 199,010$
Administrative Services 6.50 520,103$ 7.00 720,938$ 7.00 734,545$ - 13,607$
3.50 359,197 3.50 544,586 3.50 830,977 - 286,391
Real Estate Services to OSMPReal Estate Services to OSMP 4.02 520,361 5.06 665,469 5.48 614,371 0.42 (51,098)
Real Estate Services to General FundReal Estate Services to General Fund 1.27 148,889 1.27 30,736 0.27 31,131 (1.00) 395
Resource Information Services 5.36 883,809 7.55 1,089,672 7.55 1,099,133 - 9,461
Subtotal 20.65 2,432,359$ 24.38 3,051,401$ 23.80 3,310,157$ (0.58) 258,756$
Community Engagement 7.00 925,742$ 7.00 884,900$ 8.25 952,628$ 1.25 67,728$
Environmental Planning 5.00 741,473 4.00 687,302 5.00 640,592 1.00 (46,710)
Junior Rangers 0.50 326,587 1.00 387,173 1.00 388,732 - 1,559
Outreach 5.00 520,545 2.00 397,630 2.00 373,936 - (23,694)
Ranger Naturalist Services 17.00 1,715,674 21.72 2,088,284 21.05 2,075,987 (0.67) (12,297)
Subtotal 34.50 4,230,021$ 35.72 4,445,288$ 37.30 4,431,875$ 1.58 (13,413)$
Agricultural Land Management 3.00 197,518$ 3.00 319,727$ 3.00 337,992$ - 18,265$
Cultural Resources Program 1.50 175,445 2.00 191,524 2.00 204,788 - 13,264
- - 1.00 66,289 1.00 132,671 - 66,382
Ecological Systems 8.00 1,891,554 3.05 1,097,273 3.05 588,479 - (508,794)
- - 2.00 226,456 5.00 417,847 3.00 191,391
- - 1.00 107,276 1.00 105,042 - (2,234)
Integrated Pest Management - - 2.00 267,769 4.25 567,825 2.25 300,056
Recreation and Cultural Stewardship - - 4.00 499,080 4.00 484,204 - (14,876)
Water Rights Administration 3.00 513,298 3.00 463,510 3.00 525,870 - 62,360
- - 1.00 100,784 1.00 101,621 - 837
3.00 350,682 4.00 670,173 3.00 523,728 (1.00) (146,445)
Subtotal 18.50 3,128,497$ 26.05 4,009,862$ 30.30 3,990,067$ 4.25 (19,795)$
Facility Management 5.00 614,498$ 4.00 737,707$ 4.00 708,430$ - (29,277)$
Fleet 1.00 659,417 1.00 928,020 1.00 906,318 - (21,702)
Project Management 3.00 489,183 3.00 391,887 3.00 369,031 - (22,856)
Signs 2.00 212,064 2.00 274,646 2.00 247,459 - (27,187)
Trail Maintenance and Construction 9.50 1,903,504 9.00 1,716,831 14.25 1,743,388 5.25 26,557
4.20 549,151 3.00 502,214 3.75 517,929 0.75 15,715
Subtotal 24.70 4,427,818$ 22.00 4,551,305$ 28.00 4,492,555$ 6.00 (58,750)$
Resources and Stewardship
Financial Services
STAFFING AND EXPENDITURE BY PROGRAM
Community and Partnerships
Community Relations Office
Science Office
Central Services
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
Office of the Director
Wetland and Aquatic Management
Wildlife and Habitats Management
Ecological Restoration Program
Forest Ecosystem Management
Grassland Ecosystem Management
Trails and Facilities
Trailhead Maintenance and
221
Table 7-43: Open Space and Mountain Parks
Department Detail (Cont’d)
Open Space and Mountain Parks
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
Capital Improvement Program 4,539,664$ 11,900,930$ 9,530,000$ (2,370,930)$
Cost Allocation 1,360,322 1,972,027 2,612,297 640,270
Debt Service 6,081,793 6,054,625 5,463,827 (590,798)
Subtotal 11,981,779$ 19,927,582$ 17,606,124$ (2,321,458)$
Total 102.35 26,888,890$ 117.15 37,517,102$ 128.40 35,561,452$ 11.25 (1,955,650)$
Personnel 10,613,799$ 11,644,381$ 13,378,194$ 1,733,813$
Operating 3,422,168 4,865,914 3,456,790 (1,409,124)
Interdepartmental Charges 871,144 1,079,225 1,120,344 41,119
Capital Improvement Program 4,539,664 11,900,930 9,530,000 (2,370,930)
Cost Allocation 1,360,322 1,972,027 2,612,297 640,270
Debt Service 6,081,793 6,054,625 5,463,827 (590,798)
Total 26,888,890$ 37,517,102$ 35,561,452$ (1,955,650)$
General 1.27 148,889$ 1.27 154,334$ 0.27 31,131$ (1.00) (123,203)$
Lottery - 165,162 - 355,300 - 708,953 - 353,653
Open Space 101.08 26,574,839 115.88 37,007,468 128.13 34,821,368 12.25 (2,186,100)
Total 102.35 26,888,890$ 117.15 37,517,102$ 128.40 35,561,452$ 11.25 (1,955,650)$
Note:
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
Capital Improvement Program,
Cost Allocations and Debt Service
Changes to the layout of the OSMP Department Detail Page are the result of departmental reorganization.
222
[This page is intentionally blank.]
223
City of Boulder
Parks and Recreation
2017 Annual Budget
$27,917,637
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.
Department Overview
Operations
The Operations team manages all day to day operations of our facilities and public
spaces. This includes ground maintenance; natural resources; forestry; facility
maintenance of recreation centers, outdoor pools, reservoir, golf course; provides
programming in aquatics, arts, sports, therapeutic recreation, wellness, special
events, camps, youth outreach and partner-delivered programming services.
Planning/Community Outreach
The Planning and Community Outreach function manages capital project planning,
design, and construction; asset management; and park renovation projects as well
as community engagement.
Business Services
Business Services function includes the office of the director, 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.
224
Parks and Recreation
2016 Accomplishments
Continued implementation of recommendations outlined in the Council-approved
Parks and Recreation Master Plan (2014) focused around Community Health and Well-
ness, Building Community, Youth Engagement, Financial Sustainability, Organizational
Readiness, and Taking Care of What We Have. This included the continued implemen-
tation of plans and processes designed to improve collective service to the community
Implemented an Asset Management Program using software to document assets’ con-
ditions, set priorities and addressed backlog as a result of implementing recommen-
dations from the General Maintenance and Management Plan.
Completed complimentary urban tree inventory utilizing Davey Tree Keeper software
Revamped the department’s quarterly guide to better depict the community’s diversity
and interest and highlight all services provided by the department.
Created and published on-line Annual Progress Report to the Community
Joined citywide efforts to protect local bee populations by avoiding use of neonics,
whenever possible, and planting bee safe plants
Completed several studies that will allow the department to become more data driven,
including the Aquatic Feasibility Study, Athletic Field Study, and the Recreation Facility
Assessment
Completed Community Building Plan and revised volunteerism platform to enhance
neighborhood and initiative connections
Completed negotiations for Boulder Valley School District (BVSD) Joint Use Agreement
Revamped the department’s camp inclusion program to be more inclusive and staff
supportive
Table 7-44: Parks and Recreation Summary Budget
2015
Actual
2016
Approved
2017
Approved
Administration 17.12 20.87 21.12
Parks and Planning 56.50 58.75 59.75
Recreation 56.73 56.73 58.25
TOTAL STAFFING 130.35 136.35 139.12
Administration 2,614,643$ 2,860,649$ 3,315,089$
Parks and Planning 7,694,568 7,780,537 8,255,978
Recreation 9,422,875 9,955,775 10,087,766
Capital Improvement Program,
Interdepartmental Charges and Debt Service 6,498,367 5,345,529 6,258,803
TOTAL EXPENDITURE 26,230,453$ 25,942,490$ 27,917,637$
General 4,610,341$ 4,698,952$ 4,738,886$
Lottery 175,547 360,630 697,322
.25 Cent Sales Tax 8,446,934 7,274,025 7,981,452
Recreation Activity Fund 10,039,996 10,414,920 10,918,674
Permanent Park and Recreation 2,456,583 2,443,963 3,231,303
Boulder Junction Inprovement 501,053 750,000 350,000
TOTAL FUNDING 26,230,453$ 25,942,490$ 27,917,637$
STAFFING
EXPENDITURE
FUND
225
Parks and Recreation
2016 Accomplishments (Cont’d)
Implemented the utilization of Child Care Assistance Program (CCAP) funding for un-
derserved camp participants
Continued implementation of the General Maintenance and Management Plan, includ-
ing work flow analysis, gap identification, job description reviews, and space needs
analysis
Collaborated with city wide team to support and implement the Universal Zero Waste
Ordinance
Continued collaboration with other departments on numerous Community, Culture,
and Safety tax funded projects throughout the system
Enhanced Financial Aid program facilitates growth in participation through simplified
registration process now available any time at all three recreation centers, in addition
to the Iris Center-Parks and Recreation Administration
Expanded partnership with Healthways and updated Memorandum of Understanding
(MOU) with Human Services allows for extension of the popular SilverSneakers fitness
program to all three recreation centers, providing close-to-home health and well-
being for our aging neighbors
Continued work in recreation fee structures to provide for a more sustainable Recrea-
tion Activity Fund and align subsidy use with Master Plan priorities to youth, communi-
ty members with disabilities, and those with low-income
Implemented key capital and operations recommendations of the 2015 Aquatics Feasi-
bility Plan, including organizational realignment, addressed backlog and enhancements
at the North Boulder Recreation Center natatorium, and developed concepts for the re-
placement of Scott Carpenter Pool (replacement scheduled, pending Capital Improve-
ment Program (CIP) approval, for 2018)
Completed the Recreation Facility Assessment, allowing for a data-driven asset man-
agement approach to maintaining these critical community assets
Replaced the dated parks and recreation management software Class, with Active.net,
facilitating business process improvements, including easier online registration for
participants.
Completed a business plan for the operations of the Boulder Reservoir. Initial imple-
mentation includes capital plans for site enhancements, operational adjustments to
more efficiently provide rentals and special events
Explored options (and potential partnerships) for space utilization at Flatirons Golf
Course (from building demolition), Boulder Reservoir and Civic Area
Completed major strategic plans including Urban Forest Management Plan and Recrea-
tion Facility Assessment
Continued efforts in responding to Emerald Ash Borer (including community outreach
efforts) including a new youth seedling program and implementation of the Knight
Foundation grant funded ‘Tree Debris to Opportunity’ pilot project
Created a succession plan for supervisors and employees 3-tiers down in the depart-
ment
Completed Job Category Analysis, identifying best practices for seasonal staff utiliza-
tion and job description updates
226
Parks and Recreation
Key Initiatives for 2017
Continue to build community through improvements to the Civic Area as a result of the
Community, Culture, and Safety tax
Implement recommendations set forth in the Athletic Field Study
Expand Child Care Assistance Program (CCAP) opportunities to additional locations
Continue efforts with contractual program partners to expand scholarship opportuni-
ties
Continue to expand customer service opportunities to camp participant’s parents
through on-line and bilingual camp forms
Continue data-driven approach to address maintenance backlog and plan for parks
and recreation facility enhancements using results of the 2015 General Maintenance
and Management Plan (GMMP), 2015 Aquatics Feasibility Plan, 2016 Recreation Facility
Assessment, and 2016 Urban Forestry Master Plan
Develop additional enhancements to Financial Aid program, including streamlined en-
rollment with aligned community partners and exploration of a sliding scale discount
program
Develop business model for facilities to ensure sustainable, neighborhood- focused
operations
Develop a replacement fund for the department’s extensive inventory of non -fixed as-
sets/equipment
Continue evaluation of recreation services to ensure proper life-cycle management,
implementation of best practices in service delivery, and alignment with mission and
desired subsidy targets
Continue ongoing outreach with community partners, such as Boulder Housing Part-
ners, Human Services, I Have a Dream Boulder County, and Boulder County, to promote
access to services and the health and well-being of community members with low-
income, reduce duplication of services, and address service gaps
227
Parks and Recreation
Table 7-45: Parks and Recreation Significant Changes
Between 2016 and 2017 Budget
2016
Approved
Budget
2017
Approved
Budget
Total
Change
2016
FTE
2017
FTE
FTE
Change
Lead Maintenance Position - Horticulture $ - $ 64,487 $ 64,487 - 1.00 1.00
Parks Operations Maintenance and Improvements - 45,000 45,000 - - -
- - - - - -
Continue Civic Area Activation $ 103,367 $ 150,625 $ 47,258 1.00 1.00 -
Marketing 34,409 73,282 38,873 0.50 0.75 0.25
Park Operations and Maintenance Improvements - 60,500 60,500 - - -
Seasonal Employees Compensation Increase - 10,000 10,000 - - -
Maintenance Position - Boulder Reservoir $ - $ 15,548 $ 15,548 - 0.75 0.75
Silver Sneakers Classes - 68,339 68,339 - - -
Water Safety Position - Boulder Reservoir - 17,197 17,197 - 0.75 0.75
Increase Duration of Goats and Gardens Camp - 22,560 22,560 - - -
Seasonal Employees Compensation Increase - 10,000 10,000 - - -
Gymnastics Flyers (Competitive Program) 57,000 - (57,000) - - -
Total Changes, Parks and Recreation $ 342,762 2.75
0.25 CENT SALES TAX FUND
RECREATION ACTIVITY FUND
GENERAL FUND
228
Parks and Recreation
Table 7-46: Parks and Recreation
Department Detail
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 17.12 2,614,643$ 20.87 2,860,649$ 21.12 3,315,089$ 0.25 454,440$
Subtotal 17.12 2,614,643$ 20.87 2,860,649$ 21.12 3,315,089$ 0.25 454,440$
Parks and Planning
3.00 868,677$ 4.00 791,502$ 6.00 877,139$ 2.00 85,637$
Construction 5.00 391,432 5.00 340,556 5.00 308,724 - (31,832)
Forestry Operation 5.00 880,178 5.00 959,273 5.00 979,335 - 20,062
4.00 350,160 2.00 306,650 2.00 350,627 - 43,977
34.00 4,190,508 33.00 4,254,913 32.00 4,426,475 (1.00) 171,562
0.50 193,724 2.00 210,347 3.00 412,148 1.00 201,801
Planning 5.00 819,889 7.75 917,296 6.75 901,530 (1.00) (15,766)
Subtotal 56.50 7,694,568$ 58.75 7,780,537$ 59.75 8,255,978$ 1.00 475,441$
Recreation
Arts Programs and Services 3.08 74,051$ 3.00 75,000$ 2.00 64,000$ (1.00) (11,000)$
Dance Programs and Services 1.78 112,098 1.73 105,000 - - (1.73) (105,000)
7.00 1,311,627 7.00 1,371,127 7.00 1,362,081 - (9,046)
Gymnastics Programs and Services 4.26 706,818 4.00 741,954 4.00 621,778 - (120,176)
3.28 714,140 3.00 768,885 3.00 788,551 - 19,666
3.14 1,246,740 5.00 1,412,014 5.00 1,461,987 - 49,973
15.19 2,150,954 14.75 2,275,314 16.50 2,419,687 1.75 144,373
3.43 960,732 3.00 864,663 5.50 1,031,435 2.50 166,772
4.33 847,320 4.00 943,549 4.00 953,428 - 9,879
5.00 633,075 5.00 627,691 5.00 647,408 - 19,717
3.00 382,669 3.00 473,783 3.00 436,766 - (37,017)
Youth Recreation Opportunities 3.25 282,653 3.25 296,795 3.25 300,645 - 3,850
Subtotal 56.73 9,422,875$ 56.73 9,955,775$ 58.25 10,087,766$ 1.52 131,991$
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget 2016 Approved Budget
Philanthropy, Volunteers,
Community Events
Sports Programs and Services
Theraputic Recreation Program
and Services
Athletic Field Maintenance
Park Operations and Maintenance
Golf Course Programs, Services
and Maintenance
Natural Resource Management
(IPM, Water, Wetland, Wildlife)
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
229
Parks and Recreation
Table 7-46: Parks and Recreation
Department Detail (Cont’d)
Capital Improvement Program - 3,005,240$ - 4,458,000$ - 5,420,000$ - 962,000$
Capital Refurbishment Program - 748,246 - 300,000 - 300,000 - -
Cost Allocation - 507,337 - 581,024 - 532,103 - (48,921)
Interdepartmental Transfers - 6,316 - 6,505 - 6,700 - 195
Debt Service - 2,231,228 - -- -- -
Subtotal - 6,498,367$ - 5,345,529$ - 6,258,803$ - 913,274$
Total 130.35 26,230,453$ 136.35 25,942,490$ 139.12 27,917,637$ 2.77 1,975,147$
Personnel 13,447,928$ 14,308,594$ 14,740,244$ 431,650$
Operating 7,032,404 6,588,367 7,161,112 572,745
Interdepartmental Charges 513,653 587,529 596,281 8,752
Capital Improvement Program 3,005,240 4,458,000 5,420,000 962,000
Debt Service 2,231,228 - - -
Total 26,230,453$ 25,942,490$ 27,917,637$ 1,975,147$
General 36.50 4,610,341$ 36.50 4,698,952$ 37.50 4,738,886$ 1.00 39,934$
Lottery 0.75 175,547 - 360,630 - 697,322 - 336,692
.25 Cent Sales Tax 28.87 8,446,934 33.62 7,274,025 33.87 7,981,452 0.25 707,427
Recreation Activity 55.73 10,039,996 57.73 10,414,920 59.25 10,918,674 1.52 503,754
Permanent Park and Recreation 8.50 2,456,583 8.50 2,443,963 8.50 3,231,303 - 787,340
Boulder Junction Improvement - 501,053 - 750,000 - 350,000 - (400,000)
130.35 26,230,453$ 136.35 25,942,490$ 139.12 27,917,637$ 2.77 1,975,147$
Capital Improvement Program,
Interdepartmental Charges and
Debt Service
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget 2016 Approved Budget
230
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231
City of Boulder
Planning, Housing and Sustainability
2017 Annual Budget
$16,308,133
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 and Sustainability
Housing
Administration
Climate and
Sustainability
Planning
Department Overview
Administration
Administration provides administrative and financial services to both external and
internal customers by administering and providing support to the department’s pro-
grams and projects.
232
Planning, Housing and Sustainability
Department Overview (Cont’d)
Planning
Comprehensive Planning leads planning and policy development projects and pro-
grams. It includes long range planning, historic preservation, and ecological
planning. The division develops and implements the Boulder Valley Comprehensive
Plan, prepares area plans and other special planning efforts, manages the historic
preservation program, and coordinates both the urban wildlife management pro-
gram and integrated pest management program.
Development Review provides project review, zoning administration and enforce-
ment services for the community and customers. Working with other work groups
of the Planning and Development Services Center, the development review team
helps ensure consistent application of city regulations and policies in both “by right”
and discretionary review projects. The group also coordinates regular updates to
the city’s land use code and development regulations and oversees annexation
processes.
The City Design Team leads urban design and architecture for the city. This
includes facilitating community dialogue and providing leadership to achieve de-
sign 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 utilizes 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, helping to match qualified households with perma-
nently affordable for-sale home opportunities and ensuring operation of the pro-
gram 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 col-
laboration with Comprehensive Planning and others. The group also partners
with Development Review to implement the city’s inclusionary housing ordinance in
new development and annexations and helps establish and monitor appropriate
metrics to measure program success and effectiveness.
233
Planning, Housing and Sustainability
Table 7-47: Planning, Housing and Sustainability Summary Budget
Department Overview (Cont’d)
Climate and Sustainability
Climate Commitment leads collaborative processes with other departments and
work groups as well as with the Boulder community to understand and respond to
the challenge of climate change, and develop effective strategies to achieve deep
reductions in local carbon emissions, guided by the long-term goal of 80% reduc-
tion in emissions (from 2005) by 2050.
Energy Services works with Boulder businesses, residents and key partners to re-
duce energy use in the city through energy efficiency, conservation and site-
based renewable energy development, using a combination of education, incen-
tives, technical assistance and regulatory requirements.
Zero Waste works with key partners and the Boulder community as well as the city
organization to reduce the generation of waste and divert reusable resources to the
maximum extent possible, through a combination of policy development, edu-
cation, incentives, investments in zero waste facilities, technical assistance and
regulatory requirements.
2015
Actual
2016
Approved
2017
Approved
Administration 5.78 5.16 4.83
Planning 30.23 36.56 38.21
Housing 13.20 14.95 15.95
Climate and Sustainability 11.05 11.05 12.30
TOTAL STAFFING 60.26 67.72 71.29
Administration 831,575$ 682,916$ 684,420$
Planning 4,416,727 4,306,672 5,101,975
Housing 15,764,648 6,059,449 6,266,620
Climate and Sustainability 3,261,775 3,184,549 3,124,817
Cost Allocation and Transfers 741,709 741,977 1,130,302
TOTAL EXPENDITURE 25,016,435$ 14,975,562$ 16,308,133$
General 2,139,468$ 2,424,513$ 3,086,182$
Planning and Development Services 5,015,882 4,533,878 5,151,440
Climate Action Plan 2,044,456 1,955,433 1,828,900
Affordable Housing 13,057,105 1,570,292 1,737,774
Community Housing Assistance Program 2,205,845 3,172,624 3,125,866
Community Development Block Grant 256,146 539,318 552,775
HOME Investment Partnership Grant 297,532 779,504 825,194
TOTAL FUNDING 25,016,435$ 14,975,562$ 16,308,133$
STAFFING
EXPENDITURE
FUNDING
234
Planning, Housing and Sustainability
2016 Accomplishments
Development Review. In collaboration with Public Works, completed reviews for a num-
ber of significant new developments, including Site Reviews for 2490 Junction Place
(The Commons); “S’PARK” in Boulder Junction; 3000 Pearl (The Reve); 4525 Palo Park-
way (BHP/Habitat for Humanity); 4403 Broadway (Blue Spruce Auto site); and 2560 28th
Apartments; as well as Concept Reviews for the McKenzie Junction property at 3600
Highway 119; 96 Arapahoe; 4801 Riverbend (BCH Mental Health Services); 350 Ponca
Place (Frasier Meadows); and 3200 Bluff (The Commons II).
Form Based Code. Completed and adopted a Form Based Code pilot for the Boulder
Junction Area.
Design Guidelines. Completed revision and adoption of the General Design Guidelines
and Downtown Urban Design Guidelines.
Development Inspections. Launched a new zoning/architectural inspection process to
ensure that projects are being built in accordance with their approvals.
Boulder Valley Comprehensive Plan Update. Completed significant work for the Boulder
Valley Comprehensive Plan update, including subcommunity fact sheets, jobs and
housing forecasts, trends report, 3D story mapping and model, and community profile.
Continued community engagement, including citywide events and multiple local listen-
ing sessions. Conducted a random sample survey resulting in 900+ responses. Devel-
oped land use scenarios and updated policies around key focus areas and community
goals. Prepared to conduct a second random sample survey about more targeted land
use and policy topics in fall 2016. Completed analysis and recommendations of public
land use requests. Managed site suitability analysis for CU South and potential land use
changes.
Development Fees and Excise Taxes. Completed options analysis, community engage-
ment and recommendations for a comprehensive update to the city’s development-
related impact fees and excise taxes.
Alpine-Balsam Site Redevelopment. Began long range planning and community en-
gagement for “A Boulder Community Project: Alpine-Balsam” (formerly the Boulder
Community Hospital), leading to development of an urban design framework and guid-
ing principles for the site.
MetroLab Network. Developed an MOU with the University of Colorado to join the na-
tional MetroLab Network, partnering to engage CU faculty and students in planning and
action initiatives (with initial focus on the Alpine-Balsam project).
EcoDistricts. Co-host of the National EcoDistricts Summit in September 2016, including
a design charrette with invited experts to explore the potential application of EcoDis-
trict principles in the planning and implementation of the Alpine-Balsam site and Civic
Area.
Capital Planning. Coordinated the 2017-2022 Capital Improvement Plan process.
Growing Up Boulder. Continued to collaborate with CU and other partners to support
young people’s participation in community planning, with focus on the Civic Area, Al-
pine-Balsam, and the BVCP.
235
Planning, Housing and Sustainability
2016 Accomplishments (Cont’d)
Historic Preservation. Supported 12 monthly Landmarks Board meetings, three study
sessions, and 50 design review committee meetings; supported landmark designation
of 4 properties (8 applications pending); received 180 Landmark Alteration Certificate
Applications; received 136 demolition permit applications. Also continued Historic
Preservation Plan implementation, including community outreach, website improve-
ments, a lecture series, Heritage Roundtable Ceremony, work with schools, and com-
pletion of grant funded Historic Resource Survey Plan.
Urban Wildlife Management. Continued implementation of bear resistant trash contain-
ers; and worked interdepartmentally to assess and address prairie dog relocation prior-
ities (Urban Wildlife Management Plan).
Integrated Pest Management. Continued to advance the mosquito control program to
protect public health with an ecologically-sound approach to identify mosquito activity
in hotspot locations; revised the pesticide assessment process; and provided major
public education and outreach about pollinator health with community partners through
Pollinator Appreciation Month.
Commercial Energy Efficiency. Published City Manager Rules and began implementation
of the Boulder Building Performance Ordinance, requiring energy rating and reporting
and energy efficiency for large commercial and industrial buildings. Revised the Build-
ing Performance Ordinance to address concerns of large industrial customers. This in-
cluded benchmarking energy use in all city buildings larger than 5,000 sf; new rebates;
new support resources and programs; advisor training; and assistance for affected
building owners. Achieved 100% compliance for the first year of rating and reporting
energy use for all buildings larger than 50,000 square feet.
EnergySmart. Issued 60 Commercial EnergySmart rebates, resulting in 510,000 kWh of
deemed energy savings; and 250 Residential EnergySmart rebates, resulting in 180,000
KWhs and 38,000 Therms of deemed energy savings.
SmartRegs. Hit key milestones, including completed audits of nearly 70 percent of all
licensed rental units, with over 52 percent compliant. Also, with Public Works, contin-
ued implementation of the Quality Assurance Program for rental housing inspection and
licensing, and completed an evaluation of program fees.
Solar Energy. Collaborated with Boulder County on a Solar Benefits Boulder County
commercial solar grant program, that has issued two rounds of funding, which will re-
sult in over 800 kW of solar PV installed in the city. Also received a Boulder County
Sustainability Grant for developing a community wide solar strategy.
Electric Vehicle Charging Stations. Provided supplemental grant funding, in partnership
with Boulder County and the Regional Air Quality Council, to install six new electric ve-
hicle charging stations within the city.
236
Planning, Housing and Sustainability
2016 Accomplishments (Cont’d)
Climate Commitment Analysis and Outreach. Refined the Climate Commitment Tool to
better project energy and emissions savings for current and planned programs out to
2050, and launched a community engagement process related to the proposed new Cli-
mate Commitment Goal. Also completed the 2015 Greenhouse Gas (GHG) inventory and
provided a summary of the results and the city’s progress compared to 2005 baseline
(anticipated for fourth quarter 2016).
Climate Commitment Goals and Targets. Brought long term and interim goals and tar-
gets to council, which were formally adopted.
Energy Codes. Developed a long term strategy and near-term code updates as key steps
toward achieving Net Zero Energy Codes by 2031.
Thermal Decarbonization Strategy. Completed analysis and strategy development to
transition off of natural gas in single family detached homes (in collaboration with San
Francisco with funding from the Carbon Neutral Cities Alliance). Also developed a five
city collaboration to explore implementation of a market-based thermal decarboniza-
tion strategy utilizing outcomes from the CNCA grant project.
Energy System Transformation. Developed a planning method to evaluate energy system
transition options as part of sub-community planning, in collaboration with Seattle and
Minneapolis with funding from the Carbon Neutral Cities Alliance.
Energy Resilience Pilot. Developed an energy resilience assessment and strategy for the
63rd St Water Treatment plant and conducted an RFP to solicit project proposals for im-
plementing the key features of the resilience plan (with a $380,000 DOE grant).
Sustainability Dashboard. Contributed to the Environmentally Sustainable section of the
citywide dashboard, and developed metrics and data to measure performance for Cli-
mate + Sustainability Division programs (anticipated fourth quarter 2016).
Climate Preparedness. Coordinated the organization-wide Climate Change Preparation
Initiative, including work with five action teams to develop proposed emissions reduc-
tion strategies in the major city emissions categories
Zero Waste. Began implementation of new “Universal Zero Waste” requirements, provid-
ing compliance advising services to 530 businesses; full zero waste advising services to
174 businesses; distribution of 10,000 city-designed zero waste signs and toolkits; a
new web portal at www.ZeroWasteBoulder.com; and $130,594 in start-up rebates and
enclosure expansion grants. Began use of new software to track life-cycle emissions
from waste diversion, with additional enhancements to improve data accuracy, including
capture of “reuse” data (fourth quarter 2016). Revamped permitting process for special
events to meet Universal Zero Waste requirements. Began strategic planning for addi-
tional zero waste activities on city’s property at 6400 Arapahoe Ave. Completed deep-
dive advising and broad-based zero waste education to over 100 multi-family complex-
es.
237
Planning, Housing and Sustainability
2016 Accomplishments (Cont’d)
Housing Boulder. Continued to facilitate the Housing Boulder process, consistent with
the council-approved 2015/2016 action plan, including completion of a Middle Income
Housing Study and launch of a Middle Income Housing Strategy working group that re-
sulted in City Council adopting new goals, tools and funding priorities. Also began work
on the 1:1 ordinance to encourage economic diversity of housing.
Mobile Homes. Completed the West Four Mile creek planning grant work, including a
resident oriented design charrette and conversation about the future of Ponderosa mo-
bile home park. Also provided $57,000 to support the Long’s Peak mobile home
maintenance program.
30th and Pearl Options Analysis. Completed analysis and options for affordable housing
and mixed income, mixed use development on the city-owned property at 30th and
Pearl.
Achieving the 10% Goal. Surpassed 3,300 affordable housing units on the way to the
city’s adopted goal of ten percent of the city’s residences being permanently affordable
to low- and moderate- income households.
Affordable Housing Investments. Facilitated review of 13 funding applications, resulting
in the awarding of $13 million in local and federal resources to support the creation and
preservation of affordable housing and community development capital improvements.
Preservation. Worked with partners to convert 238 market-rate affordable rental units
to permanently affordable through acquisition and deed restriction and facilitated their
rehabilitation. Also facilitated rehabilitation of two historic buildings at 210 Arapahoe
for permanently affordable homeownership.
Inclusionary Housing. Applied IH requirements to secure three for-sale single family
homes; continued negotiations for 38 condos; collected $2.6M in cash-in-lieu contribu-
tions; and began process to secure the first IH land donation.
Affordable Homeownership. Provided Solution grants for 13 permanently affordable
owners to assist with down payment and closing costs. And transferred ownership of 40
units from households moving on from the program to new households in need of af-
fordable housing.
Key Initiatives for 2017
Design Excellence. Continue work on the Design Excellence initiative, including imple-
mentation of the form based code as well as related code changes and development
process improvements as prioritized by City Council in 2014 and based on further di-
rection at the 2015 Council retreat.
Boulder Valley Comprehensive Plan. Complete the major update to the Boulder Valley
Comprehensive Plan to address focused topics (i.e., housing, climate and resilience,
community benefit, subcommunity planning), improve usability of the plan, include 3D
interactive mapping, improve metrics and data services, address future priorities for
subcommunity and area planning, and include resilience policies, incorporate land use
changes.
238
Planning, Housing and Sustainability
Key Initiatives for 2017 (cont’d)
Alpine-Balsam Redevelopment. Continue long range planning for a Boulder Community
Project: Alpine-Balsam property.
Area/Subcommunity Planning. Begin area planning based on council direction.
Uni Hill Revitalization. Continue National Register process for University Hill Commercial
District.
Development-related Impact Fees and Excise Taxes. Implement the city’s fee structures
appropriately based on analysis and council direction from 2016.
Energy Codes. Work with Public Works to complete the near-term update of the city’s
energy codes, develop supporting resources and training materials, and implement
measures to improve compliance with the codes.
Climate Commitment. Work with community organizations and partners to launch a
community-based action campaign related to Boulder’s Climate Commitment. Continue
to work across the city organization to reduce emissions in 5 major emissions areas.
Climate Action Plan. Begin to develop a strategy (out to 2050) to reach the city’s Cli-
mate Commitment goals and interim targets, including five and ten-year action plans.
Local Energy Impact Fund. Develop a local fund, designed to allow marijuana businesses
to comply with the city’s renewable energy requirements, in partnership with Boulder
County.
Boulder Energy Challenge: Launch the second round of this program, to fund local pro-
jects that will reduce the community’s greenhouse gas emissions.
Zero Waste. Complete implementation of new Zero Waste requirements, including track-
ing, enforcement, assistance, communications and exemption processes.
6400 Arapahoe Avenue: Council consideration of options for future development at
6400 Arapahoe Avenue to support reuse and recycling.
Housing Boulder. Begin the implementation of the Middle Income Housing Strategy.
Complete work on the 1:1 replacement ordinance. Complete an Affordable Housing
Benefit Ordinance. Complete a five-year strategy to exceed the 10% affordable housing
goal by 2021. Complete updates to Inclusionary Housing Ordinance. Develop policies to
guide rehabilitation of existing market rate buildings for affordable housing.
Mobile Homes. Develop an infrastructure strategy for mobile home parks, and take ad-
ditional action to address mobile home issues.
Site Specific Housing Opportunities. Take next steps toward development of city-owned
property at 30th and Pearl. Complete acquisition of the area II portion of 5678 Baseline,
the “Coleman” property, and initiate site planning.
239
Planning, Housing and Sustainability
Table 7-48: Planning, Housing and Sustainability Significant Changes
Between 2016 and 2017 Budget
2016
Approved
Budget
2017
Approved
Budget
Total
Change
2016
FTE
2017
FTE
FTE
Change
Housing Strategy $ -$ 141,500 $ 141,500 -1.00 1.00
Communications Specialist II Position - Extend Fixed-
Term for Two Years $ 41,091 $ 43,000 $ 1,909 0.50 0.50 -
Employee Conservation Coordinator 60,857 60,857 -0.25 0.75 0.50
Planner I Position - Extend Fixed-Term for Two Years 69,733 76,000 6,267 1.00 1.00 -
Zero Waste Compliance Assistant - - - - 1.00 1.00
Climate Commitment Implementation -50,000 50,000 - - -
Central Boulder Long-Term Planning - Civic Area East
Bookend Planning -213,900 213,900 - - -
Central Boulder Long-Term Planning - Alpine Balsam
Site Planning -210,900 210,900 - - -
Communications Specialist II Position - Extend Fixed-
Term for Two Years $ 41,091 $ 43,000 $ 1,909 0.50 0.50 -
Code Assessment $ -$ 150,000 $ 150,000 - - -
Central Boulder Long-Term Planning - Sr. Project
Manager Extend Fixed-Term for Two Years 119,806 124,000 4,194 1.00 1.00 -
Central Boulder Long-Term Planning - Administrative
Specialist II Extend Fixed-Term for Two Years 52,783 55,000 2,217 1.00 1.00 -
Central Boulder Long-Term Planning - Civic Area East
Bookend Planning -50,000 50,000 - - -
Landlink Development and Information Tracking
System Replacement Project - Extend Fixed Term for
Two-Years -26,000 26,000 -0.34 0.34
Public Works Project Coordinator - Extend Fixed-
Term for Two Years 10,207 10,888 681 0.08 0.08 -
Total Changes, Plannning, Housing, and
Sustainability $ 859,477 2.84
CLIMATE ACTION PLAN (CAP) TAX FUND
PLANNING AND DEVELOPMENT SERVICES (P&DS) FUND
GENERAL FUND
AFFORDABLE HOUSING FUND
240
Table 7-49: Planning, Housing and Sustainability
Department Detail
Planning, Housing and Sustainability
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 4.78 698,031$ 4.83 642,460$ 4.83 684,420$ - 41,960$
Flood Program 1.00 133,544 0.33 40,456 (0.33) (40,456)
Subtotal 5.78 831,575$ 5.16 682,916$ 4.83 684,420$ (0.33) 1,504$
Planning
Comprehensive Planning 7.28 1,315,301$ 11.45 1,390,117$ 10.60 1,729,325$ (0.85) 339,208$
Ecological Planning 1.46 213,206 1.46 212,997 1.46 244,412 - 31,415
Historic Preservation 2.17 316,889 2.17 269,946 2.17 297,058 - 27,113
7.39 928,882 7.39 876,991 7.39 939,229 - 62,238
Building Permit Site Inspection 1.01 147,784 1.01 154,896 1.01 164,545 - 9,649
Development Review 8.57 1,151,491 10.73 1,120,630 11.73 1,343,592 1.00 222,961
0.82 119,746 0.82 96,339 0.82 100,916 - 4,577
0.24 35,048 0.24 28,197 0.24 29,536 - 1,340
0.42 61,333 0.42 46,044 0.42 51,689 - 5,644
Engineering Permits 0.64 93,460 0.64 77,791 0.64 78,764 - 972
0.23 33,587 0.23 32,722 1.73 122,908 1.50 90,186
Subtotal 30.23 4,416,727$ 36.56 4,306,672$ 38.21 5,101,975$ 1.65 795,303$
Housing
3.34 1,174,975$ 5.44 624,330$ 6.64 801,327$ 1.20 176,997$
Asset Management and Monitoring 2.84 138,551 2.72 273,589 2.66 282,879 (0.06) 9,290
Community Development 1.84 138,551 2.72 273,589 2.66 282,879 (0.06) 9,290
Funding: Housing 1.84 14,076,288 - 4,436,115 - 4,460,853 - 24,738
Homeownership Programs 3.34 236,283 4.08 451,826 3.99 438,682 (0.09) (13,144)
Subtotal 13.20 15,764,648$ 14.95 6,059,449$ 15.95 6,266,620$ 1.00 207,171$
Climate and Sustainability
City Organization Sustainability 0.25 77,749$ 0.25 103,205$ 0.75 126,971$ 0.50 23,766$
5.25 1,945,995 5.25 1,839,877 5.00 1,772,240 (0.25) (67,638)
Waste Reduction 5.55 1,238,030 5.55 1,241,467 6.55 1,225,606 1.00 (15,861)
Subtotal 11.05 3,261,775$ 11.05 3,184,549$ 12.30 3,124,817$ 1.25 (59,733)$
Cost Allocation and Transfers
Cost Allocation and Transfers 741,709$ 741,977$ 1,130,302$ 388,325$
Subtotal 741,709$ 741,977$ 1,130,302$ 388,325$
Total 60.26 25,016,435$ 67.72 14,975,562$ 71.29 16,308,133$ 3.57 1,332,571$
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
Building Permit Plan Review and
Issuance (Zoning Compliance)
Energy Efficiency and
Rental Housing/Short Term Rental
Licensing
Base Map Data Maintenance
Zoning Administration and
Enforcement
Affordable Housing Planning /
Development Review / Project
Management
GIS Services
241
Table 7-49: Planning, Housing and Sustainability
Department Detail (Cont’d)
Planning, Housing and Sustainability
Personnel 6,101,277$ 6,905,609$ 7,403,871$ 498,263$
Operating 18,014,747 7,127,315 7,563,159 435,844
Interdepartmental Charges 158,702 200,661 210,800 10,139
Other Financing 741,709 741,977 1,130,302 388,325
Total 25,016,435$ 14,975,562$ 16,308,133$ 1,332,571$
General 10.40 2,139,468$ 12.73 2,424,513$ 15.65 3,086,182$ 2.92 661,669$
Planning and Development Services 32.41 5,015,882 35.79 4,533,878 36.44 5,151,440 0.65 617,562
Climate Action Plan 5.25 2,044,456 5.25 1,955,433 4.75 1,828,900 (0.50) (126,533)
Affordable Housing 4.95 13,057,105 6.38 1,570,292 7.63 1,737,774 1.25 167,483
4.95 2,205,845 5.07 3,172,624 4.82 3,125,866 (0.25) (46,758)
1.30 256,146 1.25 539,318 1.00 552,775 (0.25) 13,457
HOME Investment Partnership Grant 1.00 297,532 1.25 779,504 1.00 825,194 (0.25) 45,691
Total 60.26 25,016,435$ 67.72 14,975,562$ 71.29 16,308,133$ 3.57 1,332,571$
Community Housing Assistance
Community Development Block
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
242
[This page is intentionally blank.]
243
Police
Administration Operations Support and Staff
Services
City of Boulder
Police
2017 Annual Budget
$34,760,055
The mission of the Boulder Police Department is very simple: Working 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.
Department Overview
Administration
Administration includes the Police Chief and support staff. Administration provides
leadership, management and direction, sets policy, manages the budget, coordi-
nates planning and department initiatives, and works with staff to set the vision,
values, and philosophies of the organization.
Operations
The Operations Division is responsible for the enforcement and investigative func-
tions 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, as well as detectives who
investigate unsolved crimes. Our Community Services Unit, School Resource Offi-
cers, 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, main-
tains 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.
244
Police
Table 7-50: Police Summary Budget
2016 Accomplishments
Hired a diverse group of three police officer candidates. The increase of two officers,
in overall staffing, will help with the increase in calls for service and service demands
from the community.
The creation of the Homeless Outreach Team. This team of two officers will focus on
engaging and building relationships with our unhoused community members.
Continue to provide more police coverage, through overtime, in areas that have seen an
increase in calls for service. These areas include the Library, Pearl Street Mall, the Hill,
and the Municipal Campus.
The addition of one Code Enforcement officer hired to help with the expansion of the
bear protection zone.
Completed the acquisition of the new Records Management System (RMS). Implementa-
tion of the new RMS system is in process with expected go-live in the 2nd quarter of
2017. The new RMS will provide more powerful data management through crime analy-
sis; and allow public access of crime statistics, and crime mapping. It will provide a
more efficient direct entry of data, traffic accident integration, better property and evi-
dence management, and more interoperability.
The False Alarm Ordinance will help reduce the frequency of false alarms, their associ-
ated costs to the city, and help establish reasonable expectations of alarm users and
alarm businesses.
2015
Actual
2016
Approved
2017
Approved
Administration 7.00 6.00 6.00
Operations 204.00 207.00 207.00
Support and Staff Services 77.00 77.89 78.89
TOTAL STAFFING 288.00 290.89 291.89
Administration 1,425,686$ 1,109,563$ 1,142,850$
Operations 23,668,829 24,435,479 24,904,193
Support and Staff Services 7,907,030 8,492,186 8,713,012
TOTAL EXPENDITURE 33,001,545$ 34,037,228$ 34,760,055$
General 33,001,545$ 34,037,228$ 34,760,055$
TOTAL FUNDING 33,001,545$ 34,037,228$ 34,760,055$
STAFFING
EXPENDITURE
FUND
245
Police
Table 7-51: Police Significant Changes
Between 2016 and 2017 Budget
Key Initiatives for 2017
The addition of one Administrative person to help with the management and storage of
body worn camera and in-car video systems. Recordings from these cameras are con-
sidered evidence and must be made available to prosecutors and defense counsel in a
timely manner.
Completion of the assessment of the existing Radio Infrastructure and the recommen-
dations for the system moving forward. This could include upgrading the radio infra-
structure to a new industry standard narrow band communication system. Conversion
will include both Fire and Police frequencies along with other City agencies that use the
current radio system.
Usage of the new RMS system, to include data collection for individuals stopped or
contacted by officers.
Implementation of the new alarm ordinance, to include acquisition of a third party ven-
dor to manage the administrative responsibilities of the program.
2016
Approved
Budget
2017
Approved
Budget
Total
Change
2016
FTE
2017
FTE
FTE
Change
Administrative Specialist II - Body-Worn Camera
Program $ - $ 59,821 $ 59,821 - 1.00 1.00
Total Changes, Police $ 59,821 1.00
GENERAL FUND
246
Police
Table 7-52: Police Department Detail
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 7.00 1,425,686$ 6.00 1,109,563$ 6.00 1,142,850$ - 33,287$
Subtotal 7.00 1,425,686$ 6.00 1,109,563$ 6.00 1,142,850$ - 33,287$
Operations
Accident Report Specialists 4.25 357,103$ 4.25 379,558$ 4.25 390,945$ - 11,387$
Animal Control 6.00 603,845 6.00 510,759 6.00 526,082 - 15,323
Code Enforcement 5.00 381,671 6.00 466,660 6.00 480,660 - 14,000
Community Police Center 2.25 146,263 2.25 266,217 2.25 274,203 - 7,986
Crime Analysis Unit 2.00 179,140 2.00 176,782 2.00 182,085 - 5,303
Crime Lab 3.00 264,219 3.00 302,973 3.00 312,062 - 9,089
Crime Prevention 3.25 452,519 3.25 464,171 3.25 478,096 - 13,925
DUI Enforcement 1.00 99,445 1.00 133,021 1.00 138,342 - 5,321
General Investigations 8.75 1,649,403 8.75 1,181,712 8.75 1,217,163 - 35,451
Hill Unit 7.25 1,219,342 7.25 761,111 7.25 783,944 - 22,833
Major Crimes Unit 10.25 912,700 10.25 1,448,549 10.25 1,492,005 - 43,456
Mall Unit 8.50 555,068 8.50 877,307 8.50 903,626 - 26,319
Narcotics 4.00 713,045 4.00 537,013 4.00 553,123 - 16,110
Patrol Watches I, II and III 93.25 10,960,448 95.25 11,141,608 95.25 11,253,024 - 111,416
Photo Enforcement 8.00 1,148,409 8.00 1,264,812 8.00 1,277,460 - 12,648
School Resource Officers 5.75 747,129 5.75 680,331 5.75 687,134 - 6,803
Special Enforcement Unit 2.00 106,223 2.00 206,425 2.00 228,902 - 22,477
Special Events Response 0.75 223,169 0.75 107,116 0.75 110,330 - 3,214
Specialized Investigations 9.00 914,627 9.00 1,181,712 9.00 1,217,163 - 35,451
Target Crime Team 4.00 315,851 4.00 571,287 4.00 588,426 - 17,139
Traffic Enforcement 15.75 1,719,210 15.75 1,776,355 15.75 1,809,418 - 33,063
Subtotal 204.00 23,668,829$ 207.00 24,435,479$ 207.00 24,904,193$ - 468,714$
Support and Staff Services
32.00 2,700,685$ 33.00 3,125,323$ 34.00 3,185,143$ 1.00 59,820$
Facility and Building Maintenance 7.25 692,389 7.14 933,151 7.14 961,146 - 27,995
Financial Services 4.00 1,596,474 4.00 1,217,857 4.00 1,254,393 - 36,536
Personnel 1.75 407,339 1.75 323,116 1.75 332,809 - 9,693
Property and Evidence 5.25 592,799 5.25 675,965 5.25 696,244 - 20,279
Records Management 21.75 1,244,171 21.75 1,476,668 21.75 1,520,968 - 44,300
Training 3.25 510,452 3.25 600,071 3.25 618,073 - 18,002
Victim Services 1.75 162,721 1.75 140,035 1.75 144,236 - 4,201
Subtotal 77.00 7,907,030$ 77.89 8,492,186$ 78.89 8,713,012$ 1.00 220,826$
Total 288.00 33,001,545$ 290.89 34,037,228$ 291.89 34,760,055$ 1.00 722,827$
Personnel 27,752,868$ 29,139,044$ 29,546,047$ 407,003$
Operating 3,399,777 1,664,199 2,780,804 1,116,605
Interdepartmental Charges 1,848,900 2,283,985 2,433,204 149,219
Capital - 950,000 - (950,000)
Total 33,001,545$ 34,037,228$ 34,760,055$ 722,827$
General 288.00 33,001,545$ 290.89 34,037,228$ 291.89 34,760,055$ 1.00 722,827$
Total 288.00 33,001,545$ 290.89 34,037,228$ 291.89 34,760,055$ 1.00 722,827$
STAFFING AND EXPENDITURE BY FUND
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
EXPENDITURE BY CATEGORY
Police and Fire Communications
Center
247
City of Boulder
Public Works
2017 Annual Budget
$139,577,099
Department Overview
Development and Support Services (DSS) Division
DSS includes administration, information resources, building construction and code
enforcement, development review for public works, fleet services, and Facilities &
Asset Management (FAM).
Transportation Division
Transportation includes administration, airport, planning & operations (including
GO Boulder, traffic engineering and safety), project management, and
transportation maintenance.
Utilities Division
Utilities includes administration, planning and project management, distribution
and collection system maintenance, water resources and hydroelectric, water
treatment, wastewater treatment, and water quality environmental services.
Public Works
Development and
Support Services
Division
Transportation
Division
Utilities
Division
248
Public Works
Table 7-53: Public Works Summary Budget
2015
Actual
2016
Approved
2017
Approved
Development and Support Services 82.71 83.20 87.52
Transportation 70.34 71.34 73.59
Utilities 166.92 167.82 168.87
TOTAL STAFFING 319.97 322.36 329.98
Development and Support Services 21,760,272$ 27,257,777$ 29,109,698$
Transportation 37,569,135 35,501,140 38,892,510
Utilities 58,331,456 90,534,864 71,574,892
TOTAL EXPENDITURE 117,660,863$ 153,293,780$ 139,577,099$
General 6,056,827$ 6,778,681$ 7,250,122$
Capital Development 117,197 61,052 2,206,700
Planning and Development Services 5,968,066 6,304,455 7,227,048
.25 Cent Sales Tax 446,450 450,262 450,262
Airport 559,244 461,925 432,040
Transportation 35,468,085 33,824,611 36,101,318
Transportation Development 576,355 1,200,614 1,545,109
Transit Pass General Improvement District 24,497 15,532 16,308
Boulder Junction Improvement 1,091,057 75,000 608,724
Lottery 2,066 127,275 151,067
Water Utility 31,789,220 58,901,788 34,564,585
Wastewater Utility 17,247,104 19,555,218 23,443,164
Stormwater/Flood Management Utility 9,069,601 11,764,882 13,245,202
Fleet 5,842,312 9,081,931 7,693,346
Equipment Replacement 350,122 638,192 519,582
Facility Renovation and Replacement 3,052,660 4,052,362 4,122,522
TOTAL FUNDING 117,660,863$ 153,293,780$ 139,577,099$
STAFFING
EXPENDITURE
FUND
249
Table 7-54: Public Works Department Detail
Public Works
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Divisions (non-administrative)
Development and Support Services 82.71 21,760,272$ 83.20 27,257,777$ 87.52 29,109,698$ 4.32 1,851,921$
Transportation 70.34 37,569,135 71.34 35,501,140 73.59 38,892,510 2.25 3,391,370
Utilities 166.92 58,331,456 167.82 90,534,864 168.87 71,574,892 1.05 (18,959,972)
Total 319.97 117,660,863$ 322.36 153,293,780$ 329.98 139,577,099$ 7.62 (13,716,681)$
Personnel 27,872,872$ 28,849,739$ 30,247,326$ 1,397,587$
Operating 36,196,487 42,950,632 36,934,215 (6,016,417)
Interdepartmental Charges 6,108,532 5,822,419 5,959,479 137,060
Capital 30,011,670 54,096,272 44,632,912 (9,463,360)
Debt Service 11,484,342 15,161,281 14,248,705 (912,576)
Other Financing 5,986,960 6,413,437 7,554,462 1,141,025
Total 117,660,863$ 153,293,780$ 139,577,099$ (13,716,681)$
General 16.24 6,056,827$ 16.58 6,778,681$ 21.09 7,250,122$ 4.51 471,441$
Capital Development - 117,197 - 61,052 - 2,206,700 - 2,145,648
50.10 5,968,066 49.55 6,304,455 51.36 7,227,048 1.81 922,593
.25 Cent Sales Tax - 446,450 - 450,262 - 450,262 - -
1.20 559,244 1.20 461,925 1.20 432,040 - (29,885)
Transportation 69.29 35,468,085 70.09 33,824,611 70.74 36,101,318 0.65 2,276,707
Transportation Development 0.20 576,355 0.20 1,200,614 0.15 1,545,109 (0.05) 344,495
- 24,497 - 15,532 - 16,308 - 776
Boulder Junction Improvement - 1,091,057 - 75,000 - 608,724 - 533,724
Lottery - 2,066 - 127,275 - 151,067 - 23,792
Water Utility 75.40 31,789,220 76.69 58,901,788 77.62 34,564,585 0.93 (24,337,203)
Wastewater Utility 61.23 17,247,104 59.25 19,555,218 59.69 23,443,164 0.44 3,887,946
29.44 9,069,601 31.23 11,764,882 31.56 13,245,202 0.33 1,480,320
Fleet 14.77 5,842,312 15.12 9,081,931 14.62 7,693,346 (0.50) (1,388,585)
Equipment Replacement 0.40 350,122 0.75 638,192 0.25 519,582 (0.50) (118,610)
1.70 3,052,660 1.70 4,052,362 1.70 4,122,522 - 70,160
Total 319.97 117,660,863$ 322.36 153,293,780$ 329.98 139,577,099$ 7.62 (13,716,681)$
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
EXPENDITURE BY CATEGORY
Planning and Development
Airport
Facility Renovation and
Replacement
Stormwater/Flood Management
Transit Pass General Improvement
District
STAFFING AND EXPENDITURE BY FUND
250
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251
City of Boulder
Public Works
Development and Support Services Division
2017 Annual Budget
$29,109,698
The mission of the Development and Support Services Division of Public Works is to:
Effectively assist customers in a regulatory environment while preserving public health,
safety and environmental quality for our community through the efficient
administration of codes and standards;
Provide quality facilities and asset management (FAM) services to City departments for
the design, construction and maintenance of facilities; and
Effectively maintain the City’s fleet while balancing customer and community values.
Division Overview
Administration
Administration provides administrative, financial and billing services to external
and internal customers by administering and providing support to Public Works
programs and projects.
Development Services
Development Services establishes and ensures minimum standards for the safe
occupancy of buildings and structures through the effective application and en-
forcement of city building, housing and related codes. Development Services is
also responsible for review, permitting and inspection of work by private parties
within or impacting public rights-of-way and public easements and discretionary
review for compliance with engineering standards and adopted city code.
Administration
Facilities and Asset
Management (FAM) Fleet Services
Development
Services
Public Works—Development
and Support Services Division
252
Public Works
Development and Support Services Division
Table 7-55: Development and Support Services Division Summary Budget
Division Overview (Cont’d)
Facilities and Asset Management (FAM)
FAM provides major maintenance, renovation and replacement, and O&M services
in accordance to industry standards for the buildings and structures it maintains.
FAM manages the Capital Development, Facility Renovation and Replacement and
Equipment Replacement funds. FAM manages Energy Performance Contracts, and
along with Fleet Services, is part of the citywide Climate Change Working
Group. FAM is also involved with environmental remediation projects (Voluntary
Clean-Up Programs, hazardous waste remediation and disposal, and indoor air
quality).
Fleet Services
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 Re-
placement Fund, actively works with internal customers to replace vehicles with
those that are alternatively fueled, and provides a variety of fuel types for the city’s
fleet.
2015
Actual
2016
Approved
2017
Approved
Administration 3.74 2.85 4.21
Development 49.36 47.70 51.26
Facility and Asset Management 14.84 17.53 17.45
Fleet 14.77 15.12 14.60
TOTAL STAFFING 82.71 83.20 87.52
EXPENDITURE
Administration 449,363$ 365,139$ 491,048$
Development 4,891,704 5,165,482 5,628,742
Facility and Asset Management 7,472,220 8,527,817 9,206,294
Fleet 5,466,394 8,703,917 7,376,537
Capital Improvement Program, Cost Allocation
and Debt Service 3,480,590 4,495,422 6,407,077
TOTAL EXPENDITURE 21,760,272$ 27,257,777$ 29,109,698$
FUNDING
General 5,983,465$ 6,669,523$ 6,890,238$
Capital Development 117,197 61,052 2,206,700
Planning and Development Services 5,968,066 6,304,455 7,227,048
.25 Cent Sales Tax 446,450 450,262 450,262
Fleet 5,842,312 9,081,931 7,693,346
Equipment Replacement 350,122 638,192 519,582
Facility Renovation and Replacement 3,052,660 4,052,362 4,122,522
TOTAL FUNDING 21,760,272$ 27,257,777$ 29,109,698$
STAFFING
253
Public Works
Development and Support Services Division
2016 Accomplishments
Continued energy efficiency improvements and continuous monitoring and reporting on
28 city facilities reducing energy consumption in buildings 7 percent from 2014 levels
and down a total of 41 percent from 2008 level.
Of the city’s 445 vehicles, 74 percent are now alternatively fueled with biodiesel (20
percent), E-85, hybrid and electric. The five-year trend continues of purchasing 100
percent of new vehicles as alternatively fueled with 59 purchases in 2016.
Completed library improvements with renovations for the maker space at the Main Li-
brary and in the Meadows Library, front desk improvements and a new automated ma-
terial handling system.
Completed facility assessments and inventories on 17 essential FAM buildings, identify-
ing $10.6 million in facility backlog, with $2.6 million of critical projects programmed in
the 2017 to 2022 Capital Improvement Program.
In collaboration with Planning, Housing & Sustainability (PH+S), completed a number
of significant development reviews, including: Site Review for “The Commons” at
2490 Junction Pl.; Site Review for “S’PARK” in Boulder Junction; Concept Plan for the
McKenzie Junction property at 3600 Highway 119; Concept Plan and annexation for
96 Arapahoe; Concept Plan and Site Review for the “The Reve” at 3000 Pearl;
4525 Palo Parkway “BHP / Habitat for Humanity” Site Review and Annexation, 4403
Broadway “Blue Spruce Auto Redevelopment” Site Review, 4801 Riverbend “BHP Mental
Health Services” Concept Plan, 2560 28th Apartments Site Review / Rezoning, 350 Ponca
Place Frasier Meadows Addition Concept Plan, 3200 Bluff “The Commons II” Concept
Plan.
Completed an assessment of the code enforcement functions across Public Works and
PH+S which has resulted in a combined team and the repurposing of an existing FTE as
a supervisor to better support the coordination of enforcement actions.
In collaboration with PH+S, exceeded the 50% mark for licensed rental units in the
SmartRegs process, with nearly 40% compliancy.
In coordination with PH+S, continued the implementation of the Quality Assurance
Program for rental housing inspection and licensing and completed an evaluation of
program fees for SmartRegs.
Implemented short term rental housing licensing program.
Implemented mobile data collection for field personnel using smart phones and tab-
lets.
Key Initiatives for 2017
Continue to implement facility assessments with the analysis of the results supporting
an Update to the FAM Master Plan and the preparation of the 2018 Budget.
Complete renovations to the Brenton Building at 1136 Alpine for the Finance Depart-
ment. This renovation will meet or exceed city energy code requirements. Continue
with planning for new city facilities in the Civic Area and at the Alpine -Balsam site. In
2017, select and refine an option for development at both sites and analyze financial
strategies and funding approaches.
254
Table 7-56: Development and Support Services Division Significant Changes
Between 2016 and 2017 Budget
Public Works
Development and Support Services Division
Key Initiatives for 2017 (Cont’d)
Implement near-term radio infrastructure upgrades and prioritize results of radio in-
frastructure study with the 2018 CIP.
Collaborate with PH+S to develop a long term strategy to reach the city’s goal of net
zero for residential and commercial building and energy codes.
Continue to implement the replacement of existing Public Works asset management
systems.
In coordination with PH+S, continue to implement the replacement of the LandLink
Development and Information Tracking System to go live in 2018.
Upgrade existing city mapping applications using mobile friendly technology.
2016
Approved
Budget
2017
Approved
Budget
Total
Change
2016
FTE
2017
FTE
FTE
Change
Brenton Building Utilities Costs $ - $ 117,500 $ 117,500 - - -
Public Works Project Coordinator - Extend Fixed-
Term for Two Years 1,379 1,418 39 0.01 0.01 -
Reallocation of Library Maintenance Positions - 79,487 79,487 - 2.00 2.00
Administrative Specialists - Extend Fixed-Terms for
Two Years 11,914 12,271 357 0.20 0.20 -
Code Compliance Specialist - 81,750 81,750 - 0.75 0.75
Brenton Building Renovation Costs $ - $ 2,100,000 $ 2,100,000 - - -
Central Boulder Long-Term Planning - Alpine Balsam
Site Planning - 5,100 5,100 - - -
Central Boulder Long-Term Planning - Civic Area East
Bookend Planning - 5,100 5,100 - - -
Landlink Development and Information Tracking
System Replacement Project - Extend Fixed Term for
Two-Years $ 114,201 $ 102,000 $ (12,201) 1.00 0.66 (0.34)
Public Works Project Coordinator - Extend Fixed-
Term for Two Years 20,415 21,776 1,361 0.16 0.16 -
Energy Code Specialist - 80,815 80,815 - 0.75 0.75
Code Compliance Specialist - 27,250 27,250 - 0.25 0.25
Total Changes, Public Works - Development and
Support Services $ 2,459,308 3.41
GENERAL FUND
CAPITAL DEVELOPMENT FUND
PLANNING AND DEVELOPMENT SERVICES (P&DS) FUND
255
Table 7-57: Development and Support Services Division
Public Works
Development and Support Services Division
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Division Administration 2.74 331,911$ 2.85 365,139$ 4.21 491,048$ 1.36 125,909$
Flood Program 1.00 117,452 - - - - - -
Subtotal 3.74 449,363$ 2.85 365,139$ 4.21 491,048$ 1.36 125,909$
Development
Building Inspection 8.82 947,672$ 8.82 1,001,411 8.82 1,021,397$ - 19,986$
18.65 1,691,828 16.99 1,711,655 16.55 1,687,118 (0.44) (24,537)
Code Enforcement 1.32 215,811 1.32 218,637 3.32 425,543 2.00 206,906
Contractor Licensing 1.04 107,003 1.04 136,622 1.04 145,458 - 8,836
4.80 413,859 4.80 422,838 4.80 433,902 - 11,064
Development Review 4.51 464,022 4.51 534,292 4.51 548,689 - 14,397
Engineering Permits 8.02 825,157 8.02 915,792 8.02 943,361 - 27,569
Base Map Data Maintenance 0.45 46,299 0.45 46,842 0.45 49,958 - 3,116
GIS Services 0.82 84,368 0.82 87,656 2.82 268,069 2.00 180,413
Comprehensive Planning 0.66 67,906 0.66 64,313 0.66 73,272 - 8,959
Ecological Planning 0.08 8,231 0.08 9,645 0.08 10,881 - 1,236
Historic Preservation 0.19 19,549 0.19 15,778 0.19 21,093 - 5,315
Subtotal 49.36 4,891,704$ 47.70 5,165,482$ 51.26 5,628,742$ 3.56 463,260$
Facility and Asset Management
0.40 343,383$ 0.75 630,447$ 0.25 513,953$ (0.50) (116,494)$
3.29 3,461,827 3.11 3,763,390 3.13 4,055,269 0.02 291,879
9.45 2,345,428 11.97 2,451,777 12.37 2,954,870 0.40 503,093
1.70 1,321,581 1.70 1,682,203 1.70 1,682,203 - -
Subtotal 14.84 7,472,220$ 17.53 8,527,817$ 17.45 9,206,294$ (0.08) 678,477$
Fleet
Fleet Operations - Fueling 0.51 713,712$ 0.52 1,153,979$ 0.52 952,777$ - (201,202)$
2.33 265,195 2.25 376,932 2.23 427,197 (0.02) 50,265
Fleet Operations - Repair 9.30 1,354,480 9.00 1,507,587 8.50 1,616,708 (0.50) 109,121
Fleet Replacement 0.90 2,782,299 0.60 5,208,375 0.60 4,051,964 - (1,156,411)
1.73 350,708 2.75 457,044 2.75 327,891 - (129,153)
Subtotal 14.77 5,466,394$ 15.12 8,703,917$ 14.60 7,376,537$ (0.52) (1,327,380)$
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
Fleet Operations - Preventative
Maintenance
Facility Renovation and
Replacement
Building Plan Review and Permit
Issuance
Radio Shop and Communications
Support
Facility Operations and
Maintenance (Projects < $3000)
Facility Major Maintenance
(Projects > $3,000)
Equipment Replacement (non-
Fleet)
Rental Housing/Short Term
Rental Licensing
STAFFING AND EXPENDITURE BY PROGRAM
256
Table 7-57: Development and Support Services Division
Department Detail (Cont’d)
Public Works
Development and Support Services Division
Capital Improvement Program 1,379,222$ 2,307,000$ 4,511,000$ 2,204,000$
Cost Allocation/Transfers 1,295,389 1,288,186 995,309 (292,877)
Debt Service 805,979 900,236 900,768 532
Subtotal - 3,480,590$ - 4,495,422$ - 6,407,077$ - 1,911,655$
Total 82.71 21,760,272$ 83.20 27,257,777$ 87.52 29,109,698$ 4.32 1,851,921$
Personnel 6,727,423$ 7,442,044$ 7,889,692$ 447,648$
Operating 9,380,175 13,105,199 11,802,614 (1,302,584)
Interdepartmental Charges 2,172,083 2,190,112 2,210,599 20,487
Capital Improvement Program 1,379,222 2,307,000 4,511,000 2,204,000
Debt Service 805,979 900,236 900,768 532
Other Financing 1,295,389 1,313,186 1,795,025 481,839
Total 21,760,272$ 27,257,777$ 29,109,698$ 1,851,921$
General 15.74 5,983,465$ 16.08 6,669,523$ 19.84 6,890,238$ 3.76 220,715$
Capital Development - 117,197 61,052 2,206,700 - 2,145,648
Planning and Development Services 50.10 5,968,066 49.55 6,304,455 51.11 7,227,048 1.56 922,593
.25 Cent Sales Tax - 446,450 450,262 450,262 - -
Fleet 14.77 5,842,312 15.12 9,081,931 14.62 7,693,346 (0.50) (1,388,585)
Equipment Replacement 0.40 350,122 0.75 638,192 0.25 519,582 (0.50) (118,610)
Facility Renovation and Replacement 1.70 3,052,660 1.70 4,052,362 1.70 4,122,522 - 70,160
Total 82.71 21,760,272$ 83.20 27,257,777$ 87.52 29,109,698$ 4.32 1,851,921$
EXPENDITURE BY CATEGORY
Capital Improvement Program,
Cost Allocation and Debt
Service
STAFFING AND EXPENDITURE BY FUND
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
257
City of Boulder
Public Works
Transportation Division
2017 Annual Budget
$38,892,510
The mission of the Transportation Division of the Public Works Department is to provide for the
mobility of persons and goods by developing and maintaining a safe, efficient, environmentally
sound and balanced transportation system with emphasis on providing travel choice through all
modes – pedestrian, bicycle, transit, and vehicular transportation including aircraft and airport
facilities.
Division Overview
Administration
Transportation Administration includes the division director and support to re-
gional activities such as the US 36 Mayors and Commissioners Coalition.
Airport
The Airport consists of the airport manager, airport operations, repair and reno-
vation of city buildings, grounds maintenance, pavement upkeep and repairs,
fueling system maintenance, snow removal, planning and management of all cap-
ital improvement plan (CIP) projects and natural resource management.
Planning and Operations
Planning and Operations ensures a safe and efficient multi-modal transporta-
tion system. This includes the planning, program and policy work of GO Boul-
der to design and encourage the use of a multimodal system and the operations
work of determining appropriate infrastructure and traffic control, and operating
and maintaining traffic control. The work group also monitors the city’s pro-
gress towards meeting the goals of the Transportation Master Plan.
Public Works - Transportation Division
Administration
Project
Management
Transportation
Maintenance
Airport Planning and
Operations
258
Public Works
Transportation Division
Table 7-58: Transportation Division Summary Budget
Division Overview (Cont’d)
Project Management
Project Management is responsible for managing the implementation of the transpor-
tation capital improvement program projects including the planning, design, permit-
ting, construction and public outreach of CIP projects. In addition, the group manag-
es major capital maintenance improvements to the roadway, bikeway and pedestrian
system.
Transportation Maintenance
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 all weather related events.
2015
Actual
2016
Approved
2017
Approved
Administration 4.36 4.71 5.45
Airport 1.00 1.00 1.00
Planning and Operations 21.10 22.73 24.54
Project Management 18.15 16.70 20.04
Transportation Maintenance 18.56 18.86 16.22
Capital Improvement Program 7.17 7.35 6.34
TOTAL STAFFING 70.34 71.34 73.59
Administration 595,380$ 977,057$ 1,188,416$
Airport 303,891 357,599 363,468
Planning and Operations 10,630,359 11,523,448 11,943,568
Project Management 7,082,935 7,764,987 3,463,644
Transportation Maintenance 4,125,661 3,795,348 3,263,333
Capital Improvement Program,
Interdepartmental Charges and Debt Service 14,830,909 11,082,701 18,670,080
TOTAL EXPENDITURE 37,569,135$ 35,501,140$ 38,892,510$
General 73,362$ 109,159$ 359,884$
Airport 559,244 461,925 432,040
Transportation 35,244,620 33,638,909 35,930,445
Transportation Development 576,355 1,200,614 1,545,109
Transit Pass General Improvement District 24,497 15,533 16,308
Boulder Junction Improvement 1,091,057 75,000 608,724
TOTAL FUNDING 37,569,135$ 35,501,140$ 38,892,510$
STAFFING
EXPENDITURE
FUND
259
Public Works
Transportation Division
2016 Accomplishments
Continued to focus on “preserving the system” using an informed asset manage-
ment priority based approach. This enhanced effort is possible due to the new
tax approved by voters in November 2013 which increased funding for maintenance,
operation and enhancement of the multi-modal system.
Completed 2016 Transportation Report on Progress and Safe Streets Boulder Report
Supported interdepartmental efforts to plan and construct the Community Culture and
Safety projects supported by the voters in November 2014 including Boulder Creek
Path lighting, pedestrian scale lighting, University Hill lighting and Event Street im-
provements, Chautauqua improvements and coordination with Civic Area.
Advanced key initiatives of the recently updated Transportation Master Plan, and out-
comes from the 2016 Report on Progress and Safe Streets Boulder Report, including:
Toward Vision Zero initiatives to improve safety for people using all modes of
transportation through four E’s: Engineering, Education, Enforcement, and Eval-
uation. On-going safety strategies include street and intersection improvements
at high crash locations, plus education and outreach events in partnership with
enforcement programs through collaboration with the city, CU, and Boulder Val-
ley School District.
Near-term, local transit service plans and programming with RTD to optimize
the opening of Boulder Junction at Depot Square and US 36 BRT; collaboration
with Boulder County, Longmont and City of Fort Collins/TransFort to begin new
inter-regional FLEX service; HOP service plan update and continued work on
North Boulder Mobility Hub.
Next steps for Regional Arterial BRT on SH 119 and SH 7 with regional partners
Continued strategic involvement in regional transportation initiatives
Continued exploration of Community Eco Pass
Remained engaged with potential new regional funding and emerging opportu-
nities to fund transportation based on user-based fees
Completing Living Lab Program, including Phases I and II pilot projects
Continued involvement with integrated planning efforts such as Access Manage-
ment and Parking Strategy (AMPS), East Arapahoe, Civic Area, Boulder Junction
Access/TDM District, Climate Commitment, Comprehensive Housing Strategy,
Development Impact Fees, and Boulder Valley Comprehensive Plan update and
Chautauqua Access Management Plan (CAMP)
Continued corridor planning for Canyon Boulevard and East Arapahoe Transpor-
tation Plan
On-going walk and bike safety education and encouragement programs
260
Public Works
Transportation Division
2016 Accomplishments (Cont’d)
Completed Snow & Ice Control Study to review and optimize snow and ice control
practices, staffing, equipment, and techniques. The study reviewed past practices and
made recommendations for alternative investment strategies that meet the city’s
short and long term goals of improving and potentially expanding the city’s Snow/
Ice Control Program. In 2016 immediate adjustments to staffing assignments and snow
shift scheduling have resulted in a more proactive response to winter weather events.
Due to these new approaches, the past winter season yielded the following results:
Street miles plowed – 65,000 (16 trips around the world)
Ice slicer used on streets – 20% reduction in material usage from 2014/2015
season.
Magnesium Chloride used on streets – 7% reduction in material usage from
2014/2015 season.
Ongoing implementation of the Pavement Management Program to address the safety
and maintenance of our street system. Additional resources have been dedicated
through the Capital Bond and .15 tax extension in 2013 to catch up on deferred mainte-
nance and enhance practices moving forward. The goal of the program is the keep
pavement conditions at a “good” or better rating. Presently the average of the system is
“good” or better.
Successfully leveraged external dollars to achieve local/regional goals through the DRC-
OG Transportation Improvement Program (TIP), CDOT Transportation Alternatives Pro-
gram (TAP), the Safe Routes to School (SRTS) program, Hazard Elimination Program (HEP)
and other leveraged funding opportunities
Completed major CIP projects that have received prior federal funding including the
Diagonal reconstruction from 28th to 47th Street, the Baseline Underpass between
Broadway and 27th Way and the 28th Street multi-use path from Iris to Four Mile
Creek and shoulder widening in key locations.
Key Initiatives for 2017
Continue to focus on “preserving the system” by providing increased maintenance,
operation and enhancement of the multi-modal system. Continue ongoing imple-
mentation of the Pavement Management Program to address the safety and
maintenance of our street system. Review and report on outcomes and adjust as
necessary. Also, implement formal Bridge Asset Management program to inspect, moni-
tor and maintain over 200 bridges within the city multi-modal system.
Support interdepartmental efforts to plan and construct the Community Culture and
Safety projects supported by the voters in November 2014 including Boulder Creek
Path, pedestrian scale lighting, University Hill improvements, Chautauqua improvements
and coordination with Civic Area. Integrate with the CIP project reconstructing Arapahoe
(15th to Broadway).
261
Table 7-59: Transportation Division Significant Changes
Between 2016 and 2017 Budget
Public Works
Transportation Division
Key Initiatives for 2017 (Cont’d)
Advance key initiatives of the recently updated Transportation Master Plan, and out-
comes from the 2016 Report on Progress and Safe Streets Boulder Report, including:
Initiate the development of new Transportation Safety and Neighborhood Traffic
Mitigation Program guidelines, including on-going community partnerships to
advance Toward Vision Zero safety initiatives in the four E’s: Engineering, Educa-
tion, Enforcement, and Evaluation.
Continued strategic involvement in regional transportation initiatives, including
the implementation of the TMP Renewed Vision for Transit and strategic funding
opportunities.
Advance corridor planning for Canyon Boulevard, East Arapahoe/SH7, SH119,
30th Street (Baseline to Arapahoe) and Colorado Avenue (Foothills to Folsom).
Exploration of Community Eco Pass in preparation for potential support ballot
initiative in November 2017.
Continued involvement with integrated planning efforts such as Access
Management and Parking Strategy (AMPS), Boulder Valley Comprehensive Plan
update, and Chautauqua Access Management Plan (CAMP).
Ongoing monitoring on the Living Lab pilot projects.
Initiate low stress complete street network plan and initiate the update to Pedes-
trian Plan, including ongoing walk and bike safety education programs.
Implementation of best practices from the Snow & Ice Control Study, for the
2016/2017 snow season.
Plan, design and construct major CIP projects that have received prior federal
funding including Boulder Slough multi-use path, Broadway (Violet to US 36) re-
construction, Foothills/Colorado Underpass, 30th/Colorado Ped/Bike underpass,
19th St. complete street improvements, and 28th St. (Pearl to Iris) complete
streets improvements.
2016
Approved
Budget
2017
Approved
Budget
Total
Change
2016
FTE
2017
FTE
FTE
Change
PUBLIC WORKS - TRANSPORTATION
Access/TDM/Parking Mgmt. Strategies for City
Employees in Civic Area $ 50,000 $ 50,000 $ - - - -
Transportation Safety - Toward Vision Zero - 150,000 150,000 - - -
Neighborhood Traffic Mitigation Program - 100,000 100,000 - 1.00 1.00
Public Works Project Coordinator - Extend Fixed-
Term for Two Years $ 20,685 $ 21,266 $ 581 0.15 0.15 -
Ongoing Lighting Expense - 61,000 61,000 - - -
Administrative Specialists - Extend Fixed-Terms for
Two Years 40,506 41,721 1,215 0.68 0.68 -
Data/Metrics Collection, Management, and Analysis - 90,000 90,000 - 1.00 1.00
Total Changes, Public Works - Transportation $ 402,796 2.00
GENERAL FUND
TRANSPORTATION FUND
262
Public Works
Transportation Division
Table 7-60: Transportation Division
Department Detail
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Division Administration & Support 4.36 595,380$ 4.71 977,057$ 5.45 1,188,416$ 0.74 211,359$
Subtotal 4.36 595,380$ 4.71 977,057$ 5.45 1,188,416$ 0.74 211,359$
Airport
Airport Maintenance and Operations 1.00 303,891$ 1.00 357,599$ 1.00 363,468$ - 5,869$
Subtotal 1.00 303,891$ 1.00 357,599$ 1.00 363,468$ - 5,869$
Planning and Operations
Employee Transportation Program 0.50 73,362$ 0.50 109,159$ 0.50 109,884$ - 725$
Forest Glen GID (Eco-Pass)- 10,472 - 15,533 - 15,999 - 466
Multimodal Planning 5.11 857,131 5.51 961,193 5.09 950,158 (0.42) (11,035)
Neighborhood Traffic Mitigation - - - - 1.00 100,000 1.00 100,000
Signal Maintenance and Upgrade 4.11 1,370,538 6.88 1,489,887 6.36 1,401,445 (0.52) (88,442)
Signs and Markings 4.27 1,241,609 5.51 1,393,795 6.36 1,489,556 0.85 95,762
Street Lighting 0.11 1,425,500 - 1,678,938 - 1,739,938 - 61,000
Traffic Engineering 2.51 286,738 1.38 322,014 2.54 453,744 1.16 131,729
Transit Operations 2.16 3,922,483 1.38 4,215,739 1.27 4,204,836 (0.11) (10,903)
Transportation Safety - - - - - 150,000 - 150,000
Transportation System Management 0.20 38,051 0.20 90,443 0.15 79,461 (0.05) (10,982)
Travel Demand Management 2.13 1,404,475 1.38 1,246,748 1.27 1,248,547 (0.11) 1,799
Subtotal 21.10 10,630,359$ 22.73 11,523,448$ 24.54 11,943,568$ 1.81 420,120$
Project Management
Sidewalk Repair 1.01 210,686$ 0.30 264,258$ 0.31 46,751$ 0.01 (217,507)$
Street Repair and Maintenance 17.15 6,836,533 16.40 7,200,728 19.73 3,116,893 3.33 (4,083,835)
3rd Party Construction - 35,716 - 300,000 - 300,000 - -
Subtotal 18.15 7,082,935$ 16.70 7,764,987$ 20.04 3,463,644$ 3.34 (4,301,343)$
Transportation Maintenance
4.85 878,127$ 5.27 913,958$ 6.93 903,165$ 1.66 (10,793)$
Graffiti Maintenance 1.49 89,786 1.19 133,392 1.21 59,681 0.02 (73,711)
Median Maintenance 5.38 978,478 6.76 967,477 6.56 930,694 (0.20) (36,783)
Street Snow and Ice Control 3.07 1,663,041 2.37 1,207,884 0.49 1,041,880 (1.88) (166,004)
Street Sweeping 3.77 516,229 3.26 572,637 1.03 327,913 (2.23) (244,724)
Subtotal 18.56 4,125,661$ 18.86 3,795,348$ 16.22 3,263,333$ (2.64) (532,015)$
Capital Improvement Program*7.17 12,808,480$ 7.35 8,986,709$ 6.34 16,586,265$ (1.01) 7,599,556$
Interdepartmental Charges - 1,997,429 - 2,060,992 2,083,815 - 22,823
Debt Service - 25,000 - 35,000 - - (35,000)
Subtotal 7.17 14,830,909$ 7.35 11,082,701$ 6.34 18,670,080$ (1.01) 7,587,379$
Total 70.34 37,569,135$ 71.34 35,501,140$ 73.59 38,892,510$ 2.25 3,391,370$
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
STAFFING AND EXPENDITURE BY PROGRAM
Capital Improvement Program,
Interdepartmental Charges and
Debt Service
Bikeways/Multi-Use Path
263
Public Works
Transportation Division
Table 7-60: Transportation Division
Department Detail (Cont’d)
Personnel 6,954,192$ 6,738,906$ 7,064,318$ 325,412$
Operating 14,421,767 15,995,839 11,658,645 (4,337,194)
Interdepartmental Charges 1,943,087 1,895,903 1,858,097 (37,806)
Capital 12,227,660 8,774,500 16,227,635 7,453,135
Debt Service 25,000 35,000 - (35,000)
Other Financing 1,997,429 2,060,992 2,083,815 22,823
Total 37,569,135$ 35,501,140$ 38,892,510$ 3,391,370$
General 0.50 73,362$ 0.50 109,159$ 1.50 359,884$ 1.00 250,725$
Airport 1.20 559,244 1.20 461,925 1.20 432,040 - (29,885)
Transportation 68.44 35,244,620 69.44 33,638,909 70.74 35,930,445 1.30 2,291,536
Transportation Development 0.20 576,355 0.20 1,200,614 0.15 1,545,109 (0.05) 344,495
- 24,497 - 15,533 - 16,308 - 775
Boulder Junction Improvement - 1,091,057 - 75,000 - 608,724 - 533,724
Total 70.34 37,569,135$ 71.34 35,501,140$ 73.59 38,892,510$ 2.25 3,391,370$
Note:
*Includes allocated indirect expenses
Transit Pass General
Improvement District
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
264
[This page is intentionally blank.]
265
City of Boulder
Public Works
Utilities Division
2017 Annual Budget
$71,574,891
The mission of the Utilities Division of the Public Works Department is to provide quality water
services, as desired by the community, in a manner which protects human and environmental
health and emphasizes sound management of fiscal and natural resources. Our services include:
Potable Water Treatment and Distribution
Water Resources and Hydroelectric Management
Wastewater Collection and Treatment
Stormwater Collection and Conveyance
Water Quality Protection and Enhancement
Infrastructure Planning, Construction and Maintenance
Division Overview
Administration
Administration includes funding for administrative, financial, utility billing and
communication services.
Planning and Project Management
The Planning and Project Management group provides strategic planning, permit-
ting, public engagement, engineering, construction and asset management for the
water, wastewater and stormwater/flood management utilities.
Water Resources
and Hydroelectric
Water Treatment
Water Quality
Environmental
Services
Planning and Project
Management System Maintenance
Wastewater
Treatment
Public Works - Utilities Division
Administration
266
Public Works
Utilities Division
Division Overview (Cont’d)
System Maintenance
The Utilities Maintenance group operates, maintains, and provides emergency re-
sponse 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.
Water Resources and Hydroelectric
The Water Resources group manages the city’s municipal raw water supplies and
hydroelectric facilities. This group manages the diversion, storage, and delivery of
raw water and completes water rights accounting. This workgroup also manages
the leasing of raw water supplies to agricultural users, protects the City’s water
rights in water court proceedings, acts as a liaison with ditch companies, and man-
ages the instream flow program for Boulder Creek.
Water Treatment
The Water Treatment group operates the two water treatment plants responsible
for providing the Boulder community with potable water for public health and fire
response. This unit ensures compliance with federal and state regulations and with
the Safe Drinking Water Act.
Wastewater Treatment
The Wastewater Treatment group ensures protection of 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
Water Quality and Environmental Services serves as a technical resource and pro-
vides regulatory support for the Utilities Division and other city departments. Ser-
vices 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 sup-
port of integrating water quality enhancement and compliance goals into the city’s
Capital Improvement Program.
267
Public Works
Utilities Division
Table 7-61: Utilities Division Summary Budget
2016 Accomplishments
Water Fund
(Source Water Master Plan, Treated Water Master Plan, and Water Quality Strategic Plan)
Completed the test lining section with a structural liner on the Barker Gravity Pipeline
Completed restoration of one of eight filters at the Betasso Water Treatment Facility
Initiated comprehensive source water protection plan
Issued bonds, completed final design and began construction of the Betasso Water
Treatment Plan project
Wastewater Fund
(Wastewater Treatment Plant Master Plan, Wastewater Collection System Master Plan,
and Water Quality Strategic Plan)
Completed rehabilitation of all clay sanitary sewers in the Frasier Meadows, Keewaydin
Meadows, and southern half of Martin Acres neighborhoods
Completed modifications to the IBM Raw Wastewater Lift Station, addressing both regu-
latory concerns about emergency pumping and storage as well as aging infrastructure
replacement
2015
Actual
2016
Approved
2017
Approved
Administration 12.45 13.10 19.44
Planning and Project Management 8.17 8.62 6.95
Distribution and Collection System Maintenance 51.50 51.30 49.68
Water Resources and Hydroelectric 9.00 9.00 9.00
Water Treatment 26.00 26.00 26.00
Wastewater Treatment 29.00 29.00 28.00
Water Quality Environmental Services 22.75 22.75 21.75
Capital Improvement Program 8.05 8.05 8.05
TOTAL STAFFING 166.92 167.82 168.87
Administration 2,134,733$ 2,336,361$ 2,778,259$
Planning and Project Management 1,763,010 2,355,272 2,394,914
Water Resources and Hydroelectric 2,649,972 2,754,443 2,897,848
Water Treatment 4,827,057 4,766,150 4,775,882
Wastewater Treatment 4,566,122 5,113,656 5,095,324
Water Quality Environmental Services 3,579,765 3,869,763 3,884,457
Distribution and Collection System Maintenance 6,478,983 6,438,350 6,516,188
Capital Improvement Program, Cost Allocation, 32,331,814 62,900,868 43,232,018
TOTAL EXPENDITURE 58,331,456$ 90,534,864$ 71,574,891$
Lottery 2,066$ 127,275$ 151,067$
Transportation 223,465 185,701 170,873
Water Utility 31,789,220 58,901,788 34,564,584
Wastewater Utility 17,247,104 19,555,218 23,443,164
Stormwater/Flood Management Utility 9,069,601 11,764,882 13,245,203
TOTAL FUNDING 58,331,456$ 90,534,864$ 71,574,891$
STAFFING
EXPENDITURE
FUND
268
Public Works
Utilities Division
2016 Accomplishments (Cont’d)
Wastewater Fund (Cont’d)
Successfully received final reimbursement for the $1,080,000 for the Nutrient Manage-
ment Grant, which helped fund required regulatory upgrades at the WWTF
Completed update the wastewater Collection System Master Plan
Stormwater/Flood Management Fund
(Comprehensive Flood and Stormwater Utility Master Plan, Stormwater Master Plan,
and Water Quality Strategic Plan)
Completed update of the Stormwater Master Plan
Completed condition assessment of all storm sewers in the University Hill and down-
town Boulder areas
Completed utility work for the Fourmile Canyon Creek 19th to 22nd Street Flood and
Greenways project
Completed the Skunk, Bluebell and King’s Gulch mapping study
Completed the Bear Canyon Creek flood mitigation study
Completed the Eben Fine Park stream bank restoration project
Key Initiatives for 2017
Water Fund
(Source Water Master Plan, Treated Water Master Plan, and Water Quality Strategic Plan)
Initiate large diameter water main rehab and replacement on the west side of town
Continue increased waterline replacement to coordinate with residential street recon-
struction program
Continue maintenance work on the Barker Gravity Line through prioritized repair pro-
jects and begin rehabilitation program of scheduled segments
Complete design and installation of electrical improvements at the Boulder Reservoir
Water Treatment Plant
Complete construction of the Betasso Water Treatment Plant Residuals Dewatering sys-
tem and begin hauling/disposal of dewatered residuals from the plant site
Complete rate study of the water rate structure
Wastewater Fund
(Wastewater Treatment Plant Master Plan, Wastewater Collection System Master Plan,
and Water Quality Strategic Plan)
Finish design and construction work to upgrade critical electrical load centers and motor
control centers at the WWTF
Continue increased lining of sanitary sewer pipes to reduce rainfall induced infiltration
and inflow
269
Table 7-62: Utilities Division Significant Changes
Between 2016 and 2017 Budget
Public Works
Utilities Division
Key Initiatives for 2017 (Cont’d)
Wastewater Fund (Cont’d)
Continue exploration of options to modernize cogeneration facility at the WWTF, or pur-
sue a different pathway for biogas utilization (such as renewable natural gas for vehicle
fuel)
Initiate water quality studies to address new wastewater treatment facility effluent tem-
perature requirements
Complete rate study for the wastewater rate structure
Stormwater/Flood Management Fund
(Comprehensive Flood and Stormwater Utility Master Plan, Stormwater Master Plan,
and Water Quality Strategic Plan)
Initiate the construction of the Fourmile Canyon Creek flood and greenways improve-
ments from 19th Street to Violet Ave
Substantially complete the Wonderland Creek Foothills to Winding Trail flood and
greenways project
Initiate the design of the South Boulder Creek detention berm upstream of US 36
Complete rate study for the stormwater/flood management rate structure
2016
Approved
Budget
2017
Approved
Budget
Total
Change
2016
FTE
2017
FTE
FTE
Change
Public Works Project Coordinator - Extend Fixed-
Term for Two Years $ 20,685 $ 21,266 $ 581 0.15 0.15 -
Ditch Companies Assessment Costs 49,442 96,775 47,333 - - -
Adminstrative Specialists - Extend Fixed-Terms for
Two Years 9,531 9,817 286 0.16 0.16 -
Public Works Project Coordinator - Extend Fixed-
Term for Two Years $ 20,685 $ 21,266 $ 581 0.15 0.15 -
Adminstrative Specialists - Extend Fixed-Terms for
Two Years 26,210 26,996 786 0.44 0.44 -
Public Works Project Coordinator - Extend Fixed-
Term for Two Years $ 41,371 $ 42,531 $ 1,160 0.30 0.30 -
Adminstrative Specialists - Extend Fixed-Terms for
Two Years 30,976 31,905 929 0.52 0.52 -
Customer Information Services Tech Support
Specialist 90,502 104,530 14,028 0.75 1.00 0.25
Plant Operator A-D - Convert Fixed-Term to Standard 64,018 64,018 - 1.00 1.00 -
Total Changes, Public Works - Utilities $ 65,684 0.25
WATER UTILITY FUND
WASTEWATER UTILITY FUND
STORMWATER UTILITY FUND
270
Table 7-63: Utilities Division
Department Detail
Public Works
Utilities Division
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Billing Services 5.75 1,004,756$ 5.75 858,771$ 6.00 849,613$ 0.25 (9,159)$
Division Administration 6.70 1,129,977 7.35 1,477,590 13 1,928,647 6.09 451,056
Subtotal 12.45 2,134,733$ 13.10 2,336,361$ 19.44 2,778,259$ 6.34 441,898$
Planning and Project Management
Flood Management 1.25 592,267$ 2.25 730,764$ - -$ (2.25) (730,764)$
Planning and Project Management 6.92 1,170,743 6.37 1,624,508 6.95 2,394,914 0.58 770,406
Subtotal 8.17 1,763,010$ 8.62 2,355,272$ 6.95 2,394,914$ (1.67) 39,642$
Collection System Maintenance 15.75 1,817,978$ 14.50 1,647,824$ 13.80 1,639,113$ (0.70) (8,711)$
Distribution System Maintenance 15.40 2,110,037 15.45 2,066,099 14.53 2,149,596 (0.92) 83,497
Flood Channel Maintenance 3.55 417,283 3.55 428,154 3.60 454,449 0.05 26,295
Meter Operations 6.00 1,041,848 6.50 1,194,955 6.50 1,076,209 - (118,746)
Storm Sewer Maintenance 10.80 1,091,837 11.30 1,101,318 11.25 1,196,821 (0.05) 95,503
Subtotal 51.50 6,478,983$ 51.30 6,438,350$ 49.68 6,516,188$ (1.62) 77,838$
Water Resources and Hydroelectric
Hydroelectric Operations 3.00 592,951$ 3.00 508,496$ 3.00 515,331$ - 6,835$
Raw Water Facilities Operations 2.00 375,261 2.00 391,370 2.00 395,376 - 4,006
Water Resources Operations 4.00 1,681,760 4.00 1,854,577 4.00 1,987,141 - 132,564
Subtotal 9.00 2,649,972$ 9.00 2,754,443$ 9.00 2,897,848$ - 143,405$
Water Treatment
Water Treatment Plants Operations 26.00 4,827,057$ 26.00 4,766,150$ 26.00 4,775,882$ - 9,731$
Subtotal 26.00 4,827,057$ 26.00 4,766,150$ 26.00 4,775,882$ - 9,731$
Wastewater Treatment
Marshall Landfill Operations - 2,128$ - 35,000$ - 35,000$ - -$
29.00 4,563,994 29.00 5,078,656 28.00 5,060,324 (1.00) (18,332)
Subtotal 29.00 4,566,122$ 29.00 5,113,656$ 28.00 5,095,324$ (1.00) (18,332)$
- 279,209$ - 342,145$ - 342,145$ - -$
Industrial Pretreatment 3.87 360,979 3.67 415,075 3.57 412,760 (0.10) (2,315)
Stormwater Permit Compliance 1.83 387,692 1.75 374,327 0.75 321,330 (1.00) (52,998)
Stormwater Quality Operations 3.45 685,859 4.05 519,924 4.60 588,289 0.55 68,365
Wastewater Quality Operations 5.02 543,145 4.92 802,778 5.72 889,549 0.80 86,771
Water Conservation 1.62 431,706 1.23 412,058 0.88 375,942 (0.35) (36,116)
Water Quality Operations 6.96 891,176 7.13 1,003,455 6.23 954,442 (0.90) (49,013)
Subtotal 22.75 3,579,765$ 22.75 3,869,763$ 21.75 3,884,457$ (1.00) 14,694$
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
Wastewater Treatment Plant
Distribution and Collection
System Maintenance
Water Quality Environmental
Services
Hazardous Materials Management
271
Table 7-63: Utilities Division
Department Detail (Cont’d)
Public Works
Utilities Division
Capital Improvement Program 8.05 16,404,788$ 8.05 43,014,772$ 8.05 23,894,277$ - (19,120,495)$
Cost Allocation/ Transfers 2,694,142 3,041,093 3,675,623 634,530
Debt Service and Windy Gap 13,232,885 16,845,003 15,662,118 (1,182,885)
Subtotal 8.05 32,331,814$ 8.05 62,900,868$ 8.05 43,232,018$ - (19,668,850)$
Total 166.92 58,331,456$ 167.82 90,534,864$ 168.87 71,574,891$ 1.05 (18,959,973)$
Personnel 14,191,257$ 14,668,790$ 15,293,316$ 624,526$
Operating 12,394,545 13,849,594 13,472,956 (376,638)
Interdepartmental Charges 1,993,362 1,736,404 1,890,783 154,379
Capital Improvement Program 16,404,788 43,014,772 23,894,277 (19,120,495)
Debt Service 10,653,363 14,226,045 13,347,937 (878,108)
Cost Allocation 2,694,142 3,039,260 3,675,623 636,363
Total 58,331,456$ 90,534,864$ 71,574,891$ (18,959,973)$
Lottery - 2,066$ - 127,275$ - 151,067$ - 23,792$
Transportation 0.85 223,465 0.65 185,701 - 170,873 (0.65) (14,828)
Water Utility 75.40 31,789,220 76.69 58,901,788 77.62 34,564,584 0.93 (24,337,204)
Wastewater Utility 61.23 17,247,104 59.25 19,555,218 59.69 23,443,164 0.43 3,887,946
29.44 9,069,601 31.23 11,764,882 31.56 13,245,203 0.34 1,480,321
Total 166.92 58,331,456$ 167.82 90,534,864$ 168.87 71,574,891$ 1.05 (18,959,973)$
Stormwater/Flood Management
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
Capital Improvement Program,
Cost Allocation, Transfers and
Capital Payments
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2016 Approved to
2017 Approved2015 Actual
2017 Approved
Budget
2016 Approved
Budget
272
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273
City of Boulder
Fund Financials
2017 Annual Budget
274 Table 8-01: General Fund, 2017 Fund Financial GENERAL20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance46,320$ 51,658$ 36,325$ 32,709$ 30,320$ 35,962$ 43,892$ 51,617$ Sources of FundsCurrent Revenue-Sales/Use Tax56,287$ 57,662$ 59,374$ 60,902$ 66,559$ 68,273$ 70,030$ 71,833$ Uni Hill Parking Garage Revenues- - - (115) 296 566 680 706 Food Service Tax660 686 714 742 772 803 835 869 Property Tax20,381 24,650 24,759 25,502 25,757 26,529 26,795 27,598 Public Safety Property Tax5,100 6,150 6,230 6,417 6,481 6,676 6,742 6,945 Cable TV Franchise & PEG Fees1,387 1,400 1,400 1,400 1,400 1,400 1,400 1,400 Liquor Occupation Tax605 326 335 346 356 367 378 389 Telephone Occupation Tax787 775 775 775 775 775 775 775 Utility Occupation Tax16,3816,3656,3654,4804,6144,7534,8955,042Accommodation Tax6,385 6,704 7,039 7,391 7,761 8,149 8,557 8,984 Short-term Rentals- - 350 350 350 350 350 350 Admission Tax634 650 666 683 700 717 735 754 Specific Ownership Tax1,758 1,793 1,829 1,866 1,903 1,941 1,980 2,019 Tobacco Tax352 352 352 352 352 352 352 352 Rec Marijuana Tax, Fees & Licenses2,868 2,996 3,131 3,273 3,421 3,577 3,741 3,913 NPP and Other Parking Revenue230 260 260 260 260 260 260 260 Meters-Out of Parking Districts709 650 650 650 650 650 650 650 Sale of Other Services568 579 591 603 615 627 640 652 Sale of Goods61 63 65 67 69 71 73 75 Licenses393 350 361 371 382 394 406 418 Court Fees and Charges1,420 1,420 1,420 1,420 1,420 1,420 1,420 1,420 Parking Violations1,846 1,846 2,000 2,000 2,000 2,000 2,000 2,000 Other Fines & Penalties26 27 28 28 29 30 31 32 Court Awards-DUI, No Ins. & Seized Property148 150 150 150 150 150 150 155 Photo Enforcement Revenue1,648 1,600 1,600 1,600 1,600 1,600 1,600 1,600 Other Governmental760 500 500 500 500 500 500 500 Interest Income367 350 300 250 250 250 250 250 Rental Income262 270 278 286 295 304 313 322 Other Revenue629 500 500 500 500 500 500 500 Library Fees4- 164 162 167 171 176 181 187 Housing/Human Services Fees370 340 217 221 226 230 235 240 Parks and Recreation Fees173 174 345 346 348 350 352 353 Sub-Total Revenue113,195$ 119,752$ 122,746$ 123,783$ 130,963$ 134,739$ 137,805$ 141,543$
275 Table 8-01: General Fund, 2017 Fund Financial (Cont’d) Other Revenue-Grants31,604$ 606$ 160$ 160$ 160$ 160$ 160$ 160$ Carryovers and Supplementals from Add'l Revenue - 1,792 - - - - - - Meters-Within Parking Districts2,969 2,845 2,920 2,920 2,920 2,920 2,920 2,920 Trash Hauler Occupation Tax1,799 1,766 1,777 1,795 1,813 1,831 1,849 1,868 Disposable Bag fees264 251 238 226 215 204 194 184 Sub-Total Other Revenue6,636$ 7,260$ 5,095$ 5,101$ 5,108$ 5,115$ 5,123$ 5,132$ Transfers In-Cost Allocation - Current Opr Costs-All Funds8,037$ 8,854$ 10,207$ 10,615$ 11,040$ 11,481$ 11,941$ 12,418$ Other Transfers 177 336 28 28 28 28 28 28 Sub-Total Transfers In8,214$ 9,190$ 10,235$ 10,643$ 11,068$ 11,509$ 11,969$ 12,446$ Total Annual Sources 128,045$ 136,202$ 138,076$ 139,527$ 147,139$ 151,364$ 154,897$ 159,121$ Total One-Time Revenues6,488$ 7,620$ 5,307$ 3,433$ 3,581$ 3,737$ 3,901$ 4,073$ 174,365$ 187,859$ 174,401$ 172,237$ 177,459$ 187,326$ 198,789$ 210,738$ Uses of FundsAllocations (excluding debt and transfers) -City Council222$ 238$ 241$ 247$ 253$ 259$ 265$ 272$ Municipal Court1,996 2,316 2,286 2,288 2,363 2,431 2,500 2,572 City Attorney2,861 2,999 3,358 3,453 3,566 3,668 3,774 3,882 City Clerk's Office521 526 516 467 482 496 510 525 City Manager1,371 2,152 2,880 2,962 2,915 2,999 3,084 3,173 West Nile Virus Program250 259 259 259 259 259 259 259 Energy Strategy1, 22,021 - - - - - - - Conference and Visitors Bureau1,753 1,856 2,011 2,065 2,167 2,270 2,378 2,492 Non-departmental195 294 349 99 99 99 99 99 Citywide Memberships136 159 196 196 196 196 196 196 Contingency305 146 146 146 146 146 146 146 Fuel Contingency- 190 190 190 190 190 190 190 Extraordinary Personnel Expense- 120 120 120 120 120 120 120 Community Vitality1,895 2,562 2,842 2,563 2,647 2,722 2,800 2,881 Total Sources (Including Beginning Fund Balance) GENERAL20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjected
276 Table 8-01: General Fund, 2017 Fund Financial (Cont’d) Communications1,027 1,711 1,846 1,658 1,712 1,761 1,811 1,863 Unemployment & Volunteer Ins196 107 107 110 114 117 120 124 Property & Casualty Ins.1,658 1,741 1,863 1,994 2,113 2,219 2,285 2,354 Compensated Absences764 819 846 870 898 924 951 978 Information Technology4,753 5,746 5,572 5,571 5,596 5,756 5,921 6,091 IT/Technology Funding340 404 404 404 404 404 404 404 IT/Telecommunications Funding48 48 48 48 48 48 48 48 Human Resources2,851 3,870 3,830 3,645 3,710 3,762 3,870 3,980 Finance4,409 4,605 4,876 4,941 5,103 5,249 5,400 5,554 Campaign Financing77 - 46 - 46 - 46 - Police33,002 34,037 34,760 35,745 36,916 37,974 39,061 40,180 Fire18,586 18,814 19,240 19,781 20,429 21,014 21,616 22,235 Public Works6,069 4,196 4,667 4,516 4,664 4,746 4,882 5,022 Municipal Facilities Fund- 880 880 880 880 880 880 880 Equipment Replacement- 34 34 34 34 34 34 34 Facilities Renovation & Replacement- 1,669 1,669 1,669 1,724 1,724 1,724 1,724 Parks & Recreation4,610 4,699 4,739 4,873 5,033 5,177 5,325 5,478 Library and Arts4645 945 7,918 7,500 7,650 7,869 8,095 8,327 Real Estate (Open Space)149 154 31 32 33 34 35 36 Human Services6,581 7,002 7,676 7,066 7,297 7,506 7,721 7,942 Humane Society Bldg Loan60 60 60 60 60 60 60 60 Planning, Housing + Sustainability2,139 2,424 3,086 2,736 2,625 2,700 2,777 2,857 Police/Fire Old Hire Contribution519 729 729 897 897 1,015 1,015 1,142 13th Street Voluntary Cleanup Loan repayment811 811 811 811 334 - - - Education Excise Tax programs173 - - - - - - - Carryovers and Supplementals - Add'l Revenue- 1,635 - - - - - - Energy Contingency134 278 239 - - - - - ACA, FLSA and Living Wage Adjustment5- - 247 254 262 270 278 286 Other one-time- 1,868 1,522 - - - - - Ongoing Adjustments- - 1,000 1,028 1,062 1,092 1,124 1,156 Sub-Total Uses of Funds103,127$ 113,103$ 124,140$ 122,178$ 125,048$ 128,191$ 131,805$ 135,560$ Debt-Pension Obligation Bonds687$ 686$ 685$ 687$ 688$ 687$ 685$ 687$ Capital Investment Strategy Bonds3,995 3,994 3,995 3,334 3,331 3,331 3,333 3,331 Waste Reduction Project (6400 Arapahoe)423 421 424 421 423 424 424 424 Boulder Community Hospital COP Debt174 2,698 2,826 2,823 2,823 2,822 2,825 2,821 Other Debt- - - 1,122 1,122 1,122 1,122 1,122 Sub-Total Debt5,279$ 7,799$ 7,930$ 8,387$ 8,387$ 8,386$ 8,389$ 8,385$ GENERAL20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjected
277 Table 8-01: General Fund, 2017 Fund Financial (Cont’d) Transfers Out-Recreation Activity Fund1,378$ 1,466$ 1,508$ 1,551$ 1,602 1,647$ 1,695$ 1,743$ Planning and Development Services Fund2,192 2,293 2,368 2,435 2,515 2,587 2,661 2,737 Affordable Housing Fund240 240 240 240 240 240 240 240 Library Fund46,586 6,207 - - - - - - Open Space Fund (Mountain Parks)1,121 1,166 1,210 1,244 1,285 - - - CAGID and UHGID Funds (Parking Meter Revenue) 1,950 2,000 2,075 2,075 2,075 2,075 2,075 2,075 CAGID 10th & Walnut debt/costs136 193 83 57 68 40 51 62 Utilities Fund (Fire Training Center property)93 93 93 93 93 93 93 93 Transportation Fund (excess Photo Enforcement Rev)136 - - - - - - - Fleet Fund (interfund loan for Valmont Butte, hail damage)145 145 145 145 145 145 145 - Boulder Junction GID - Parking (interfund loan)324 313 - 212 39 30 18 2 Adjustment to balance Pay Period 27 Accrual- - - 3,300 - - - - Sub-Total Transfers Out14,301$ 14,116$ 7,722$ 11,352$ 8,061$ 6,857$ 6,978$ 6,952$ Total Uses of Funds122,707$ 135,018$ 139,792$ 141,917$ 141,496$ 143,434$ 147,172$ 150,898$ One-time Expenditure10,535$ 7,358$ 8,105$ 6,018$ 1,365$ 917$ 905$ 889$ Current Surplus (Deficit)5,338$ (15,332)$ (1,716)$ (2,389)$ 5,642$ 7,930$ 7,725$ 8,224$ Annual Surplus (Deficit)9,385$ 921$ 1,082$ 196$ 3,426$ 5,109$ 4,728$ 5,039$ Carryovers and Supplementals-$ 15,158$ -$ -$ -$ -$ -$ -$ Encumbrance Carryovers- 1,358 - - - - - - Total Carryovers-$ 16,516$ -$ -$ -$ -$ -$ -$ Capital set-aside1,900$ Ending Fund Balance BeforeReserves51,658$ 36,325$ 32,709$ 30,320$ 35,962$ 43,892$ 51,617$ 59,840$ GENERAL20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjected
278 Table 8-01: General Fund, 2017 Fund Financial (Cont’d) ReservesReserved per reserve policy18,165$ 21,506$ 23,667$ 25,516$ 26,854$ 28,655$ 29,402$ 30,148$ Legally restricted fund balance1,244 1,244 1,244 1,244 1,244 1,244 1,244 1,244 Restricted by Management62,356 2,361 1,953 2,834 2,834 2,834 2,834 2,834 Wage Accrual Reserve (PP27)1,911 2,374 2,837 - - - - - Total Designations23,676$ 27,485$ 29,701$ 29,594$ 30,932$ 32,733$ 33,480$ 34,226$ Ending Fund Balance After Reserves27,981$ 8,840$ 3,008$ 726$ 5,030$ 11,159$ 18,136$ 25,615$ 3 Includes $1.1 million FEMA and State reimbursement for 2013 Flood damages in 2015. 4 As of 2016, General Fund budget allocation to the Library is shown as a direct budget line item, and is no longer allocated by means of a transfer to the previous ("old") Library Fund. Library revenues previoulsy deducted from the General Fund transfer amount, and recognized in the "old" Library Fund, are now recognized in the General Fund.While there is no net change to the General Fund overeall budget, the amounts noted in the total budget chart in the Sources and Uses section of the budget document do show a shift in budget totals from Restricted to General Fund, as a result of this. The total budget chart excludes transfers, in order not to double count budget. By restructuring the budget allocation to the Library, the totals more accurately reflect the General Fund budget. 5 Various adjustments are included related to requirements of the Affordable Care Act going forward ($37 thousand) , changes in the Fair Labor Standards Act ($35 thousand), and in support of a $15.67 Living Wage level for all standard employees ($45 thousand), custodial and landscape contract workers ($130 thousand), and Emergency Medical Services (ambulance) contract employees ($632 thousand).6 This reserve line includes the FEMA de-obligation reserve ($186 thousand), and a placeholder, starting in 2018, of $877 thousand, for subsidy to our current EMS provider to support a Living Wage of $15.67. The city is currently going out for RFP for EMS. The contract amount, if any, will be determined through that process. 1 The portion of the Utilities Occupation Tax dedicated to the exploration of a potential municipal electric utility expires at the end of 2017. The remainder of the Utility Occupation Tax, for general purposes, expires at the end of 2022. if funding were not continued, either through contribution from a municipal electric utility or, barring the creation of a municipal electric utility, through tax renewal or other means, adjustments to expenditure would be made, as needed. 2 Due to significant timing uncertainty, spcifically related to legal expenditures, in the exploration of a potential municipal electric utility, the projected revenues from the portion of the Utility Occupation Tax (UOT) designated for this work, for 2016 and 2017, were upfronted in the 2015 Budget in full (through use of General Fund reserves). Any unused budget was carried over in 2016 and will be again in 2017, through the adjustment to base process. As a result, additional budget is not shown on this line. As the UOT revenues are received, they return to the General Fund. GENERAL20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjected
279
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280 Table 8-02: .25 Cent Sales Tax Fund, 2017 Fund Financial 2015201620182019202020212022ActualRevisedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance3,662,451$ 3,494,360$ 2,742,916$ 3,266,613$ 2,074,222$ 1,744,316$ 1,081,550$ 2,070,948$ Sources of FundsSales Tax8,335,164$ 8,580,650$ 8,835,411$ 9,062,760$ 9,295,999$ 9,535,284$ 9,780,771$ 10,032,623$ Interest24,247 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Valmont City Park 79,620 100,000 100,000 105,000 110,250 115,763 121,551 127,628 Grants and Donations207,556 200,000 - - - - - - Other Revenue78,705 - - - - - - - Total Sources of Funds8,725,292$ 8,900,650$ 8,955,411$ 9,187,760$ 9,426,249$ 9,671,047$ 9,922,322$ 10,180,251$ Uses of FundsOperatingLand Operations and Maintenance1,972,228$ 2,069,583$ 2,373,599$ 2,515,543$ 2,553,276$ 2,591,575$ 2,630,449$ 2,669,905$ Valmont City Park Operations382,669 473,783 436,766 441,134 445,545 450,000 454,500 459,045 Dept. Administration836,870 1,169,518 1,393,883 1,304,667 1,324,237 1,344,100 1,364,262 1,384,726 Planning and Project Management288,466 318,245 284,946 290,645 296,458 302,387 308,435 314,604 Sports Field Maintenance525,720 510,902 589,539 598,382 607,357 616,468 625,715 635,101 FAM - Ongoing and Major Maintenance446,450 450,262 450,262 450,262 450,262 450,262 450,262 450,262 Capital Refurbishment Projects503,584 200,000 200,000 Cost Allocation 426,870 484,294 487,519 487,519 507,020 507,020 527,301 548,393 Debt Service2,231,228 - - - - - - - Capital Improvement Program1,279,299 2,047,700 2,215,200 4,292,000 3,572,000 4,072,000 2,572,000 3,572,000 Carryover/ & Encumbrances1,519,836 - - - - - - ATBs407,971 - - - - - - Total Uses of Funds8,893,384$ 9,652,094$ 8,431,714$ 10,380,151$ 9,756,155$ 10,333,813$ 8,932,923$ 10,034,035$ Ending Fund Balance Before Reserves3,494,360$ 2,742,916$ 3,266,613$ 2,074,222$ 1,744,316$ 1,081,550$ 2,070,948$ 2,217,164$ ReservesCoulehan Memorial32,711$ -$ -$ -$ -$ -$ -$ -$ Operating Reserve380,704 522,633 576,625 563,789 573,389 581,155 591,066 601,177 FEMA De-obligation Reserve9,627 9,627 24,865 33,766 33,766 33,766 33,766 33,766 Pay Period 27 Reserve43,600 68,600 94,472 - - - - - Sick/Vacation/Bonus Reserve153,413 158,015 160,000 164,800 169,744 174,836 180,081 185,484 Total Reserves620,055$ 758,874$ 855,962$ 762,355$ 776,899$ 789,757$ 804,914$ 820,427$ Ending Fund Balance After Reserves2,874,305$ 1,984,041$ 2,410,650$ 1,311,867$ 967,416$ 291,792$ 1,266,035$ 1,396,737$ .25 CENT SALES TAX2017 Approved
281 Table 8-03: Affordable Housing Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance15,767,653$ 7,492,946$ 623,201$ 795,427$ 869,293$ 860,236$ 760,353$ 560,927$ Sources of FundsCash In Lieu of Affordable Units4,356,891$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ Transfer from General Fund240,000 240,000 240,000 240,000 240,000 240,000 240,000 240,000 Miscellaneous Revenues236 - - - - - - - Linkage Fee6,648 858,239 650,000 682,500 716,625 752,456 790,079 829,583 Interest98,629 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Loan Repayment44,963 - - - - - - - Housing Application Fees- 4,214 - - - - - - Other35,032 - - - - - - - Total Sources of Funds4,782,398$ 2,122,453$ 1,910,000$ 1,942,500$ 1,976,625$ 2,012,456$ 2,050,079$ 2,089,583$ Uses of FundsProgram Management946,788$ 754,187$ 855,465$ 904,412$ 931,545$ 959,491$ 988,276$ 1,017,924$ Cost Allocation128,965 96,055 90,254 92,962 95,750 98,623 101,582 104,629 Acquisition, Rehabilitation and Construction11,981,352 720,050 792,055 871,260 958,386 1,054,225 1,159,648 1,275,612 Project Carryover and Encumbrances- 7,421,906 - - - - - - Total Uses of Funds13,057,105$ 8,992,198$ 1,737,774$ 1,868,634$ 1,985,682$ 2,112,339$ 2,249,505$ 2,398,165$ Ending Fund Balance Before Reserves7,492,946$ 623,201$ 795,427$ 869,293$ 860,236$ 760,353$ 560,927$ 252,345$ ReservesSick/Vacation/Bonus Liability4,886$ 5,081$ 5,285$ 5,496$ 5,716$ 5,945$ 6,182$ 6,430$ Pay Period 27 Reserve9,783 14,283 18,783 - - - - - Total Reserves14,669$ 19,364$ 24,068$ 5,496$ 5,717$ 5,946$ 6,183$ 6,431$ Ending Fund Balance After Reserves7,478,277$ 603,837$ 771,359$ 863,797$ 854,519$ 754,408$ 554,744$ 245,914$ 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. AFFORDABLE HOUSING
282 Table 8-04: Airport Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance226,372$ 377,732$ 1,443,950$ 1,616,245$ 1,759,189$ 1,939,230$ 1,877,827$ 2,068,843$ Sources of FundsAirport Rental514,948$ 563,955$ 578,618$ 593,662$ 609,097$ 624,934$ 641,182$ 657,853$ Fuel Flowage Fees11,616 11,192 11,528 11,874 12,230 12,597 12,975 13,364 Federal Grant- - - 191,500 - 3,600,000 - - State Grant182,023 - - 210,638 - 650,000 - - Interest on Investments2,018 4,791 14,189 19,891 17,592 19,392 18,778 20,688 Sale of Land- 1,260,807 - - - - - - Total Sources of Funds710,605$ 1,840,745$ 604,335$ 1,027,565$ 638,919$ 4,906,923$ 672,935$ 691,905$ Uses of Funds3.88%Airport Management307,633$ 357,604$ 363,468$ 379,423$ 387,011$ 394,752$ 406,594$ 418,792$ ##Transportation Administration27,606 27,710 25,479 26,243 27,031 27,842 28,677 29,537 ##Cost Allocation35,734 41,611 43,093 43,955 44,834 45,731 46,645 47,578 Loan Repayment25,000 210,000 - - - - - - Capital Improvement Program163,272 - - 434,999 - 4,500,000 - - Appropriations from ATBs & Carryover- 137,602 - - - - - - Total Uses of Funds Total Uses of Funds559,245$ 774,527$ 432,040$ 884,620$ 458,876$ 4,968,324$ 481,916$ 495,907$ Ending Fund Balance Before Reserves377,732$ 1,443,950$ 1,616,245$ 1,759,189$ 1,939,230$ 1,877,827$ 2,068,843$ 2,264,839$ ReservesDesignated Reserve92,743$ 95,526$ 98,391$ 101,343$ 104,383$ 107,515$ 110,740$ 114,062$ Sick & Vacation Liability Reserve9,795 10,089 10,392 10,704 11,025 11,355 11,696 12,047 Pay Period 27 Reserve4,786 6,086 7,386 - - - - - Total Reserves107,325$ 111,701$ 116,169$ 112,047$ 115,408$ 118,870$ 122,436$ 126,109$ Ending Fund Balance After Reserves270,407$ 1,332,250$ 1,500,076$ 1,647,142$ 1,823,822$ 1,758,956$ 1,946,407$ 2,138,729$ AIRPORT
283 Table 8-05: Boulder Junction Access District (GID) - Parking Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance48,994$ 412,748$ 405,687$ 151,635$ 54,298$ 54,567$ 54,843$ 55,127$ Sources of FundsProperty Tax46,817$ 50,638$ 131,842$ 146,115$ 397,027$ 397,027$ 397,027$ 397,027$ Ownership Tax2,282 2,532 6,592 7,306 19,851 19,851 19,851 19,851 Interest on Investment41 307 4,057 1,895 679 682 686 689 Long Term garage parking revenue- 41,250 45,375 49,913 54,904 60,394 66,434 73,077 Short Term garage parking revenue298 19,800 23,760 28,512 34,214 41,057 49,269 59,122 Transfer from GF for loan gap payment324,365 312,848 - 211,886 39,244 29,677 18,269 2,183 Miscellaneous(28) - - - - - - - Total Sources of Funds373,775$ 427,375$ 211,626$ 445,627$ 545,919$ 548,689$ 551,535$ 551,950$ Uses of FundsParking Garage operations - Contract-$ 42,389$ 42,389$ 43,661$ 44,970$ 46,320$ 47,709$ 49,140$ BJAD - GID/ Parking - Admin Personnel- - 1,562 10,418 10,835 11,268 11,719 12,188 BJGID/Admin NonPersonnel2,303 10,314 21,564 21,995 22,435 22,884 23,342 23,808 Transfers to Other Funds- - - - - - - - Payment to CAGID for operating loan2,285 2,285 2,285 2,285 2,285 2,285 2,285 - Payment to GF for gap loan- - - - - - - - Cost Allocation5,433 6,155 25,502 26,012 26,532 27,063 27,604 28,156 Capital Acquition- - - 66,217 66,217 66,217 66,217 66,217 Debt - Lease Purchase payment to Pederson Development372,376 372,376 372,376 372,376 372,376 372,376 372,376 Encumbrance Carryover- 917 - - - - - - Total Uses of Funds10,022$ 434,436$ 465,678$ 542,964$ 545,650$ 548,413$ 551,252$ 551,885$ Ending Fund Balance Before Reserves412,748$ 405,687$ 151,635$ 54,298$ 54,567$ 54,843$ 55,127$ 55,191$ ReservesOperating Reserve43,280$ 43,352$ 46,568$ 54,296$ 54,565$ 54,841$ 55,125$ 55,189$ Total Reserves43,280$ 43,352$ 46,568$ 54,296$ 54,565$ 54,841$ 55,125$ 55,189$ Ending Fund Balance After Reserves369,468$ 362,335$ 105,067$ 2$ 2$ 2$ 2$ 2$ BOULDER JUNCTION ACCESS DISTRICT (GID) PARKING
284 Table 8-06: Boulder Junction Access District (GID) - TDM Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance47,886$ 83,297$ 58,449$ 181,206$ 283,141$ 286,594$ 288,883$ 289,970$ Sources of FundsProperty Tax28,020$ 40,422$ 65,921$ 72,558$ 198,513$ 198,513$ 198,513$ 198,513$ Ownership Tax1,317 2,021 3,296 3,628 9,926 9,926 9,926 9,926 Payments In Lieu of Taxes 107,752 109,343 241,492 230,212 - - - - Interest on Investment65 - 362 1,123 1,755 1,777 1,791 1,798 Miscellaneous Revenue28 - - - - - - - Total Sources of Funds137,182$ 151,786$ 311,071$ 307,521$ 210,194$ 210,216$ 210,230$ 210,236$ Uses of FundsTDM Admin Personnel-$ -$ 1,562$ 10,000$ 10,400$ 10,816$ 11,249$ 11,699$ TDM Admin NPE3,346 2,547 13,797 14,073 14,354 14,641 14,934 15,233 TDM Program NPE- 19,74519,74520,14020,54320,95421,37321,800TDM Programs Eco Pass95,219 110,125 110,125 100,087 100,087 100,087 100,087 100,087 Car Share- 21,440 21,440 - - - - - Bike Share- 18,220 18,220 57,793 57,793 57,793 57,793 57,793 Carryover- 917 - - - - - - Transfers - Cost Allocation3,205 3,640 3,425 3,494 3,564 3,635 3,708 3,782 Total Uses of Funds101,770$ 176,634$ 188,314$ 205,587$ 206,741$ 207,926$ 209,144$ 210,394$ Ending Fund Balance Before Reserves83,297$ 58,449$ 181,206$ 283,141$ 286,594$ 288,883$ 289,970$ 289,812$ ReservesOperating Reserve14,870$ 17,572$ 18,831$ 20,559$ 20,674$ 20,793$ 20,914$ 21,039$ Total Reserves14,870$ 17,572$ 18,831$ 20,559$ 20,674$ 20,793$ 20,914$ 21,039$ Ending Fund Balance After Reserves68,427$ 40,877$ 162,375$ 262,582$ 265,920$ 268,091$ 269,055$ 268,773$ BOULDER JUNCTION ACCESS DISTRICT (GID) - TDM
285 Table 8-07: Boulder Junction Improvement Fund, 2017 Fund Financial BOULDER JUNCTION IMPROVEMENT20152016201720182019202020212022ActualRevised Approved ProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance2,965,039$ 2,338,035$ 535,173$ 220,106$ 1,074,556$ 1,049,860$ 2,863,457$ 2,863,457$ Sources of FundsTransportation DET298,252$ 189,570$ 176,007$ 137,636$ 458,979$ 679,011$ -$ -$ Transportation Use Tax- 239,979 5,664 270,510 60,779 - - - GF Construction Use Tax7,140 - 14,444 689,800 154,987 - - - Parks Impact Fees- 136,694 213,478 134,856 543,083 892,715 - - Parks Use Tax- - 2,360 112,712 25,325 - - - Parkland DET (Bldr Jcn)- - 64,799 40,934 106,011 212,139 - - Parkland DET (Citywide) 639,697 233,345 161,553 192,325 115,395 19,233 - - Interest on Investments20,016 5,026 5,352 2,677 10,746 10,499 - - Total Sources of Funds965,106$ 804,614$ 643,657$ 1,581,450$ 1,475,305$ 1,813,597$ -$ -$ Uses of FundsDivision Administration-$ -$ 1,724$ -$ -$ -$ -$ -$ Pay Period 27 Expense- - - 3,000 - - - - Adopted Key Public ImprovementsTransportation Development Coordination83,517 75,000 75,000 - - - - - Trafic Signals- - 532,000 - - - - - Junction Place Enhancements - Pearl to Goose Creek955,019 - - - - - - - Junction Place Bridge at Goose Creek52,521 - - - - - - - Parks Pocket Park501,053 750,000 350,000 350,000 - - - - Rail Plaza - - - 374,000 1,500,000 - - - Appropriations from ATBs and Carryovers- 1,782,476 - - - - - - Total Uses of Funds1,592,109$ 2,607,476$ 958,724$ 727,000$ 1,500,000$ -$ -$ -$ Ending Fund Balance Before Reserves2,338,035$ 535,173$ 220,106$ 1,074,556$ 1,049,860$ 2,863,457$ 2,863,457$ 2,863,457$ ReservesPay Period 27 Reserve3,000 3,000 3,000 - - - - - Total Reserves3,000$ 3,000$ 3,000$ -$ -$ -$ -$ -$ Ending Fund Balance After Reserves2,335,035$ 532,173$ 217,106$ 1,074,556$ 1,049,860$ 2,863,457$ 2,863,457$ 2,863,457$
286 Table 8-08: Capital Development Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance6,322,628$ 10,670,226$ 11,629,590$ 12,017,761$ 14,569,129$ 16,672,601$ 18,464,361$ 20,273,736$ Sources of FundsExcise Taxes2,863$ 101,599$ 2,929$ 2,929$ 2,929$ 2,929$ 2,929$ 2,929$ Interest - Excise Taxes8,606 20,325 33,527 31,105 42,905 47,722 47,596 47,465 Impact Fees3,606,990 1,169,130 1,664,446 1,664,446 1,664,446 1,664,446 1,664,446 1,664,446 Interest - Impact Fees35,135 11,691 82,769 100,241 117,888 135,711 153,713 171,894 Transfer in from General Fund811,200 811,200 811,200 811,200 334,101 - - - Total Sources of Funds4,464,795$ 2,113,945$ 2,594,871$ 2,609,921$ 2,162,269$ 1,850,808$ 1,868,684$ 1,886,734$ Uses of FundsCost Allocation3,888$ 4,547$ -$ 1,651$ 1,689$ 1,728$ 1,768$ 1,808$ Excise Tax Administration6,316 6,505 6,700 6,901 7,108 7,321 7,541 7,767 Capital Improvement Program- Excise Tax106,993 50,000 1,330,000 50,000 50,000 50,000 50,000 50,000 Capital Improvement Program- Impact Fees- - 870,000 - - - - - Transfer to Library Fund (Impact Fees)- 150,000 - - - - - - Appropriations from ATBs & Carryovers-Excise Tax- 943,530 - - - - - - Total Uses of Funds117,197$ 1,154,582$ 2,206,700$ 58,552$ 58,797$ 59,049$ 59,309$ 59,575$ Ending Fund Balance Before Reserves10,670,226$ 11,629,590$ 12,017,761$ 14,569,129$ 16,672,601$ 18,464,361$ 20,273,736$ 22,100,895$ ReservesRestricted Reserve - Excise Tax500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ Restricted Balance - Excise Tax2,134,171 2,062,713 1,573,669 2,360,351 2,681,489 2,673,092 2,664,308 2,655,127 Restricted Balance - Impact Fee8,036,055 9,066,877 9,944,091 11,708,778 13,491,112 15,291,269 17,109,428 18,945,768 Total Reserves10,670,226$ 11,629,590$ 12,017,761$ 14,569,129$ 16,672,601$ 18,464,361$ 20,273,736$ 22,100,895$ Ending Fund Balance After Reserves-$ -$ -$ -$ -$ -$ -$ -$ Note:Excise Tax Minimum Reserve $500,000CAPITAL DEVELOPMENT
287 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance10,859,925$ 3,222,319$ -$ -$ -$ -$ -$ -$ Sources of FundsInterest Income38,835$ 15,267$ -$ -$ -$ -$ -$ -$ Total Sources of Funds38,835$ 15,267$ -$ -$ -$ -$ -$ -$ Uses of FundsCapital Improvement Bond Capital 7,676,441$ 3,237,586$ -$ -$ -$ -$ -$ -$ Total Uses of Funds7,676,441$ 3,237,586$ -$ -$ -$ -$ -$ -$ Ending Fund Balance Before Reserves3,222,319$ -$ -$ -$ -$ -$ -$ -$ Total Reserves-$ -$ -$ -$ -$ -$ -$ -$ Ending Fund Balance After Reserves3,222,319$ -$ -$ -$ -$ -$ -$ -$ Note: All bond proceeds were appropriated in 2012. Expenditures on bond projects are appropriated through carryover and encumbrance.2011 CAPITAL IMPROVEMENT BONDTable 8-09: 2011 Capital Improvement Bond Fund, 2017 Fund Financial
288 Table 8-10: Climate Action Plan Fund, 2017 Fund Financial CLIMATE ACTION PLAN20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance1,229,979$ 1,024,142$ 73,534$ 83,412$ 63,392$ 63,619$ 57,542$ 54,954$ Sources of FundsClimate Action Plan Tax 1,813,271$ 1,848,997$ 1,838,043$ 1,838,573$ 1,833,573$ 1,828,573$ 1,823,573$ 1,818,573$ Interest9,828 6,500 735 1,043 792 795 719 687 Miscellaneous519 - - - - - - - Grant Revenue15,000 185,000 - - - - - - Total Sources of Funds1,838,619$ 2,040,497$ 1,838,778$ 1,839,615$ 1,834,365$ 1,829,368$ 1,824,292$ 1,819,260$ Uses of FundsCAP Administration38,653$ 45,000$ 44,700$ 45,388$ 44,700$ 44,700$ 44,700$ 44,700$ CAP Communications76,156 88,211 80,000 81,260 80,000 80,000 80,000 80,000 Program Tracking and Evaluation52,358 70,516 61,427 62,394 61,427 61,427 61,427 61,427 Market Innovation76,906 10,000 12,879 13,082 12,879 12,879 12,879 12,879 Commercial Energy1,084,947 1,216,400 1,130,882 1,148,695 1,130,882 1,130,882 1,120,882 1,110,882 Residential Energy513,030 409,752 363,747 369,493 360,747 357,747 354,747 351,747 Boulder County Sustainability Grant103,945 - - - - - - - Cost Allocation 98,461 115,556 135,265 139,323 143,503 147,808 152,242 156,809 Carryover, Encumbrances and Adjustments to - 1,035,671 - - - - - - Total Uses of Funds2,044,456$ 2,991,104$ 1,828,900$ 1,859,635$ 1,834,139$ 1,835,445$ 1,826,880$ 1,818,448$ Ending Fund Balance Before Reserves1,024,142$ 73,534$ 83,412$ 63,392$ 63,619$ 57,542$ 54,954$ 55,766$ ReservesPay Period 27 - 2013 Reserve20,677$ 22,677$ 24,677$ -$ -$ -$ -$ -$ Emergency Reserve50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Total Reserves70,677$ 72,677$ 74,677$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ Ending Fund Balance After Reserves953,465$ 857$ 8,735$ 13,392$ 13,619$ 7,542$ 4,954$ 5,766$ Note:CAP Tax sunsets in March of 2023
289
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290 Table 8-11: Community Development Block Grant Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ Sources of FundsCurrent Year Federal Grant355,832$ 722,582$ 650,324$ 650,324$ 650,324$ 650,324$ 650,324$ 650,324$ Available Prior Years Grant Balances- 1,071,866 - - - - - - Total Sources of Funds355,832$ 1,794,448$ 650,324$ 650,324$ 650,324$ 650,324$ 650,324$ 650,324$ Uses of FundsOperatingProgram Management181,165$ 184,957$ 184,801$ 191,269$ 197,964$ 204,893$ 212,064$ 219,486$ Cost Allocation14,954 17,785 25,026 26,027 27,068 28,151 29,277 30,448 Community Development and Housing Activities159,714 519,840 440,497 433,028 425,292 417,281 408,983 400,390 Program Carryover and Encumbrances- 1,071,866 - - - - - - Total Uses of Funds355,832$ 1,794,448$ 650,324$ 650,324$ 650,324$ 650,324$ 650,324$ 650,324$ 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. COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG)
291 Table 8-12: Community Housing Assistance Program Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance4,148,064$ 4,851,375$ 506,038$ 31,692$ 35,518$ 16,925$ 17,602$ 18,306$ Sources of FundsProperty Tax2,049,139$ 2,450,000$ 2,492,076$ 2,566,838$ 2,592,506$ 2,670,281$ 2,696,984$ 2,777,894$ Housing Excise Tax413,295 150,000 150,000 200,000 250,000 250,000 250,000 250,000 Interest35,619 15,640 5,060 396 355 169 176 183 Loan repayment- 120,000 - - - - - - Housing Application Fees3,850 - 4,384 4,472 4,561 4,561 4,561 4,561 Proceeds from Sale of Units404,665.20 - - - - - - - Other2,588.26 - - - - - - - Total Sources of Funds2,909,156$ 2,735,640$ 2,651,520$ 2,771,706$ 2,847,422$ 2,925,011$ 2,951,721$ 3,032,638$ - - Uses of FundsProgram Management426,469$ 499,048$ 498,723$ 518,672$ 561,663$ 584,130$ 607,495$ 631,795$ Cost Allocation73,984 53,055 118,170 122,897 127,813 132,925 138,242 143,772 Excise Tax Administration6,315 6,505 6,700 6,901 7,108 7,321 7,541 7,767 Housing Project Grants/Funding: Acquisition, Rehabilitation and Construction1,699,077 2,614,016 2,502,273 2,119,410 2,169,431 2,199,958 2,197,739 2,248,572 Project Carryover and Encumbrances- 3,908,353 - - - - - - Total Uses of Funds2,205,845$ 7,080,977$ 3,125,866$ 2,767,880$ 2,866,015$ 2,924,334$ 2,951,017$ 3,031,906$ Ending Fund Balance Before Reserves4,851,375$ 506,038$ 31,692$ 35,518$ 16,925$ 17,602$ 18,306$ 19,038$ ReservesSick/Vacation/Bonus Reserve14,467$ 15,046$ 15,648$ 16,274$ 16,925$ 17,602$ 18,306$ 19,038$ Pay Period 27 Reserve9,644 12,844 16,044 19,244 - - - - Total Reserves24,111$ 27,890$ 31,692$ 35,518$ 16,925$ 17,602$ 18,306$ 19,038$ Ending Fund Balance After Reserves4,827,264$ 478,148$ -$ -$ -$ -$ -$ -$ Note: There is no requirement for a designated reserve as the CHAP allocation process allows the Housing Project Funding to function as a reserve.COMMUNITY HOUSING ASSISTANCE PROGRAM
292 Table 8-13: Compensated Absences Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance1,542,870$ 1,887,430$ 1,770,522$ 1,645,573$ 1,511,299$ 1,367,274$ 1,213,048$ 1,055,551$ Sources of Funds1% Transfer from the General Fund763,913$ 819,027$ 846,418$ 867,578$ 889,268$ 911,500$ 929,730$ 948,324$ Interest on Investments 11,312 8,837 11,508 10,696 9,823 8,887 9,297 8,249 Total Sources of Funds775,225$ 827,864$ 857,926$ 878,275$ 899,092$ 920,388$ 939,028$ 956,574$ Uses of FundsRetirement and Termination Payout423,054$ 936,159$ 964,243$ 993,171$ 1,022,966$ 1,053,655$ 1,074,728$ 1,096,223$ Cost Allocation7,611 8,613 18,632 19,377 20,152 20,958 21,797 22,669 Total Uses of Funds430,665$ 944,772$ 982,875$ 1,012,548$ 1,043,118$ 1,074,613$ 1,096,525$ 1,118,891$ Ending Fund Balance 1,887,430$ 1,770,522$ 1,645,573$ 1,511,299$ 1,367,274$ 1,213,048$ 1,055,551$ 893,234$ COMPENSATED ABSENCES
293 Table 8-14: Computer Replacement Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance7,497,630$ 8,062,578$ 7,854,235$ 7,770,788$ 8,070,912$ 7,028,635$ 6,434,802$ 5,612,030$ Sources of FundsTransfer In - Worksation contributions1,983,104$ 1,954,434$ 2,164,281$ 2,169,692$ 2,175,116$ 2,180,554$ 2,186,005$ 2,191,470$ Data Center Virtual Server Charges- - 44,988 45,437 45,892 46,351 46,814 47,282 Misc Used Equipment Sales17,746 - - - - - - - Interest30,836 22,575 21,992 21,758 22,599 19,680 18,017 15,714 Total Sources of Funds2,031,686$ 1,977,009$ 2,231,261$ 2,236,887$ 2,243,606$ 2,246,585$ 2,250,837$ 2,254,466$ Uses of FundsSalary/Benefits-$ -$ 63,552$ -$ -$ -$ -$ -$ Computer Replacements 382,693 625,000 535,000 577,450 671,897 718,930 769,255 823,103 Departmental Surplus268,000 568,000 - - - - - City-Wide Replacements1,067,220 1,273,177 1,108,487 1,319,249 2,573,521 2,080,618 2,263,076 2,124,482 Cost Allocation16,825 19,176 39,668 40,065 40,465 40,870 41,279 41,691 Total Uses of Funds1,466,738$ 2,185,353$ 2,314,707$ 1,936,763$ 3,285,883$ 2,840,417$ 3,073,609$ 2,989,277$ Ending Fund Balance Before Reserves8,062,578$ 7,854,235$ 7,770,788$ 8,070,912$ 7,028,635$ 6,434,802$ 5,612,030$ 4,877,220$ ReservesReplacement ReserveBeginning Reserve Requirement -$ 2,400,277$ 2,833,590$ 3,224,624$ 2,910,850$ 2,369,148$ 1,763,866$ 1,763,866$ Annual Increase to Replacement Reserve- 742,021 779,122 818,078 858,982 944,560 991,788 991,788 Decrease for Replacement Purchases- (308,708) (388,089) (1,131,852) (1,400,683) (1,549,842) (364,412) (364,412) Total Reserves-$ 2,833,590$ 3,224,624$ 2,910,850$ 2,369,148$ 1,763,866$ 2,391,241$ 2,391,241$ Ending Fund Balance After Reserves8,062,578$ 5,020,644$ 4,546,164$ 5,160,062$ 4,659,487$ 4,670,936$ 3,220,789$ 2,485,979$ COMPUTER REPLACEMENT
294 Table 8-15: Downtown Commercial District Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance6,688,752$ 8,711,578$ 4,362,038$ 6,018,657$ 7,793,091$ 10,763,688$ 13,657,400$ 16,661,830$ Sources of FundsProperty/Owner. Tax1,165,837$ 1,244,641$ 1,268,334$ 1,293,701$ 1,319,575$ 1,345,966$ 1,372,886$ 1,400,344$ Short Term Fees 2,496,447 1,855,625 1,895,625 1,911,875 1,928,288 1,944,864 1,961,607 1,978,516 Long Term Fees3,101,748 3,309,960 3,770,520 3,770,520 3,921,341 3,921,341 4,078,194 4,078,194 Meterhood & Tokens 199,527 35,000 31,500 31,500 31,500 31,500 31,500 31,500 Interest45,288 34,717 43,673 75,233 97,414 134,546 170,718 208,273 Rental Income254,885 175,400 180,400 182,200 184,018 185,854 187,709 189,582 Miscellaneous$10,866$14,973$14,685$14,685$14,685$14,685$14,685$12,400Transfers In Meters1,525,000 1,575,000 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000 1,650,000 Transfer in for 1000 Walnut 135,590 193,103 82,500 57,332 68,252 40,007 51,221 62,022 10th/Walnut- other Revenue13,639 39,938 39,938 40,741 41,149 41,560 41,976 42,395 Total Sources of Funds8,948,827$ 8,478,357$ 8,977,175$ 9,027,787$ 9,256,221$ 9,310,324$ 9,560,496$ 9,653,226$ Uses of FundsOperating-Parking Operations1,962,278$ 1,980,982$ 1,962,447$ 2,020,368$ 2,080,194$ 2,141,994$ 2,205,837$ 2,271,798$ Major Maintenance/Improvements - Parking613,023 605,800 528,200 250,000 250,000 250,000 250,000 250,000 Downtown & University Hill Management Division971,678 1,185,527 1,243,497 1,283,330 1,324,559 1,367,235 1,411,411 1,457,144 Eco-Pass Program853,012 992,944 1,026,912 1,047,450 1,068,399 1,089,767 1,111,563 1,133,794 Major Maintenance/Improvements - Downtown179,980 235,500 275,083 275,083 275,083 275,083 275,083 275,083 Pay Period 27 Reserve- - - $77,958$7,276$7,567$7,870$8,185Sick/Vacation Accrual- 12,555 12,555 13,057 13,579 14,123 14,688 15,275 Capital Replacement Reserve165,675 165,675 165,675 165,675 165,675 165,675 165,675 165,675 Debt- Series 19981,016,920 1,021,498 1,021,037 1,028,450 - - - - Trinity Luteran27,806 4,100,739 - - - - - - Series 2003 (10th and Walnut)819,301 821,088 817,023 818,743 822,416 821,429 824,809 827,468 Transfers- Cost Allocation 316,327 366,779 280,682 286,296 292,022 297,862 303,819 309,895 Carryover, Encumbrances and Adjustments- 1,351,366 - - - - - - Total Uses of Funds6,926,001$ 12,840,452$ 7,333,111$ 7,266,411$ 6,299,204$ 6,430,734$ 6,570,754$ 6,714,317$ DOWNTOWN COMMERCIAL DISTRICT FUND
295 Table 8-15: Downtown Commercial District Fund, 2017 Fund Financial (Cont’d) 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedDOWNTOWN COMMERCIAL DISTRICT FUNDLess: Sick/Vacation Accrual Adjustment-$ (12,555)$ (12,555)$ (13,057)$ (13,579)$ (14,123)$ (14,688)$ (15,275)$ Ending Fund Balance Before Reserves8,711,578$ 4,362,038$ 6,018,657$ 7,793,091$ 10,763,688$ 13,657,400$ 16,661,830$ 19,616,015$ ReservesDesignated Reserve586,201$ 517,898$ 521,437$ 513,292$ 518,477$ 531,144$ 544,213$ 557,695$ Pay Period 27 - 2013 Reserve56,95863,95870,958- - - - - Sick and Vacation Liability Reserve168,335180,890193,445206,502220,082234,204248,892264,167Reserve-CAGID 10th and Walnut Debt Service285,089- - - - - - - Total Reserves1,096,583$ 762,746$ 785,840$ 719,794$ 738,558$ 765,349$ 793,105$ 821,862$ Ending Fund Balance After Reserves7,614,995$ 3,599,292$ 5,232,817$ 7,073,297$ 10,025,130$ 12,892,052$ 15,868,725$ 18,794,152$
296 Table 8-16: Equipment Replacement Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance4,864,731$ 5,711,552$ 6,243,608$ 6,903,287$ 6,778,780$ 7,410,371$ 8,300,216$ 9,189,861$ Sources of FundsDepartment Contributions882,152$ 852,583$ 841,823$ 875,328$ 875,328$ 875,328$ 875,328$ 875,328$ Transfer from General Fund275,000 275,000 275,000 275,000 275,000 275,000 275,000 275,000 Interest on Investments 39,791 42,666 62,436 86,314 84,756 93,083 105,081 117,535 Total Sources of Funds1,196,943$ 1,170,249$ 1,179,259$ 1,236,641$ 1,235,084$ 1,243,410$ 1,255,409$ 1,267,863$ Uses of FundsEquipment Purchases308,650$ 574,373$ 486,029$ 1,326,256$ 569,804$ 318,864$ 330,023$ 330,023$ Support Services34,734 56,074 27,924 28,762 29,625 30,513 31,429 32,372 Pay Period 27 Reserve- - - 2,183 - - - - Cost Allocation6,739 7,745 5,629 3,948 4,066 4,188 4,314 4,443 Total Uses of Funds350,122$ 638,192$ 519,582$ 1,361,149$ 603,495$ 353,566$ 365,766$ 366,838$ Ending Fund Balance Before Reserves5,711,552$ 6,243,608$ 6,903,287$ 6,778,780$ 7,410,371$ 8,300,216$ 9,189,861$ 10,090,887$ ReservesPay Period 27 Reserve993$ 1,243$ 1,743$ -$ -$ -$ -$ -$ Department Balances5,710,559 6,242,365 6,901,544 6,778,780 7,410,371 8,300,216 9,189,861 10,090,887 Total Reserves5,711,552$ 6,243,608$ 6,903,287$ 6,778,780$ 7,410,371$ 8,300,216$ 9,189,861$ 10,090,887$ Ending Fund Balance After Reserves-$ -$ -$ -$ -$ -$ -$ -$ Note:Minimum Fund Balance: $690,508 or 10% Projected Equipment Replacement ValueEQUIPMENT REPLACEMENT
297 Table 8-17: Facility Renovation and Replacement Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance9,573,799$ 9,966,798$ 5,743,315$ 4,899,430$ 4,647,798$ 3,584,564$ 3,699,109$ 4,109,165$ Sources of FundsDepartment Contributions736,265$ 488,985$ 488,985$ 488,985$ 488,985$ 488,985$ 488,985$ 488,985$ Transfers From Major Maintenance1,668,841 1,668,841 1,668,841 1,668,841 1,668,841 1,668,841 1,668,841 1,668,841 Transfers from Utility Funds- - 160,000 - - - - - Transfer from Transportation Fund- - 160,000 - - - - - Energy Performance Contract720,787 698,655 712,679 712,679 712,679 712,679 712,679 712,679 Interest Earnings86,074 42,245 88,132 75,150 72,634 62,001 63,147 67,247 Other Revenues233,693 - - - - - - - Appropriations from ATBs- 1,998,215 - - - - - - Total Sources of Funds3,445,660$ 4,896,941$ 3,278,637$ 2,945,655$ 2,943,139$ 2,932,506$ 2,933,652$ 2,937,752$ Uses of FundsOperating Project Expenses1,320,997$ 800,675$ 694,000$ 694,000$ 694,000$ 694,000$ 694,000$ 694,000$ Support Services20,924 19,578 188,487 23,009 23,699 24,410 25,143 25,897 Pay Period 27 Reserve- - - 7,287 - - - - Cost Allocation64,697 74,873 28,267 28,382 29,233 30,110 31,013 31,944 Energy Efficiency Lease830,400 900,236 900,768 959,609 991,440 991,440 991,440 991,440 Capital Improvement Program815,643 2,257,000 2,311,000 1,485,000 2,268,000 1,078,000 782,000 782,000 Appropriations from ATBs & Carryover- 5,068,062 - - - - - - Total Uses of Funds3,052,661$ 9,120,424$ 4,122,522$ 3,197,287$ 4,006,373$ 2,817,961$ 2,523,596$ 2,525,281$ Ending Fund Balance Before Reserves9,966,798$ 5,743,315$ 4,899,430$ 4,647,798$ 3,584,564$ 3,699,109$ 4,109,165$ 4,521,636$ ReservesPay Period 27 Reserve4,183$ 5,287$ 6,287$ -$ -$ -$ -$ -$ Departmental Balances9,748,086 5,523,499 4,678,613 4,433,268 3,370,034 3,484,580 3,894,636 4,307,107 Dushanbe Teahouse Balance214,529 214,529 214,529 214,529 214,529 214,529 214,529 214,529 Total Reserves9,966,798$ 5,743,315$ 4,899,430$ 4,647,798$ 3,584,564$ 3,699,109$ 4,109,165$ 4,521,636$ Ending Fund Balance After Reserves-$ -$ -$ -$ -$ -$ -$ -$ FACILITY RENOVATION AND REPLACEMENT
298 Table 8-18: Fleet Operations & Replacement Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance12,580,218$ 15,670,224$ 15,310,304$ 17,651,288$ 19,584,087$ 21,616,191$ 21,937,126$ 24,031,466$ Sources of FundsVehicle Charges2,429,817$ 3,711,296$ 2,468,735$ 2,518,110$ 2,581,062$ 2,515,125$ 2,784,109$ 3,061,162$ Vehicle Acquisition Charges167,006 311,554 406,425 566,448 552,150 867,148 538,221 665,547 Fleet Replacement Charges5,108,926 6,145,369 6,247,262 6,160,756 6,164,042 6,167,811 6,151,480 6,151,480 Sale of Assets497,874 209,214 195,841 251,294 246,339 355,497 241,512 285,635 Interest Earnings105,170 95,820 163,141 187,129 206,457 226,778 229,987 250,930 Other Revenues623,524 256,387 552,925 552,925 552,925 552,925 552,925 407,774 Total Sources of Funds8,932,318$ 10,729,641$ 10,034,330$ 10,236,662$ 10,302,976$ 10,685,285$ 10,498,235$ 10,822,529$ Uses of FundsOperating Expenditures3,060,012$ 3,428,498$ 3,213,710$ 3,310,121$ 3,409,425$ 3,511,708$ 3,617,059$ 3,725,571$ Fleet Purchases2,349,367 6,166,809 4,051,964 4,568,979 4,478,897 6,463,581 4,391,136 5,193,365 Building Replacement- 68,619 57,055 57,055 57,055 57,055 57,055 57,055 Support Services57,015 43,804 58,429 59,598 60,790 62,005 63,245 64,510 Pay Period 27- - - 48,594 - - - - Cost Allocation375,918 378,015 312,188 259,517 264,707 270,001 275,401 280,909 Appropriations from ATBs & Carryovers- 1,003,815 - - - - - - Total Uses of Funds5,842,312$ 11,089,561$ 7,693,346$ 8,303,863$ 8,270,873$ 10,364,350$ 8,403,896$ 9,321,410$ Ending Fund Balance Before Reserves15,670,224$ 15,310,304$ 17,651,288$ 19,584,087$ 21,616,191$ 21,937,126$ 24,031,466$ 25,532,586$ ReservesPay Period 27 Reserve30,298$ 40,594$ 44,594$ -$ -$ -$ -$ -$ Sick/Vacation/Bonus Reserve46,091 46,552 47,017 47,488 47,962 48,442 48,927 49,416 Operating / Fleet Replacement Reserve 15,593,835 15,223,158 17,559,677 19,536,600 21,568,228 21,888,684 23,982,539 25,483,170 Total Reserves15,670,224$ 15,310,304$ 17,651,288$ 19,584,087$ 21,616,191$ 21,937,126$ 24,031,466$ 25,532,586$ Ending Fund Balance After Reserves-$ -$ -$ -$ -$ -$ -$ -$ Note:Minimum Fund Balance: 10% Value of Fleet = $3.6 millionFLEET OPERATIONS AND REPLACEMENT
299 Table 8-19: Home Investment Partnership Grant Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ Sources of FundsCurrent Year Federal Grant297,532$ 916,882$ 825,194$ 825,194$ 825,194$ 825,196$ 825,196$ 825,196$ Available Prior Years Grant Balances- 1,408,363 - - - - - - Total Sources of Funds297,532$ 2,325,245$ 825,194$ 825,194$ 825,194$ 825,196$ 825,196$ 825,196$ Uses of FundsOperatingProgram Management61,386$ 89,783$ 87,252$ 53,996$ 53,501$ 52,985$ 52,449$ 51,892$ Cost Allocation- 19,422 11,914 12,391 12,886 13,402 13,938 14,495 HOME Consortium to Other Communities7,191 366,016 387,470 387,470 387,470 387,471 387,471 387,471 Housing Activities228,956 441,661 338,558 371,337 371,337 371,338 371,338 371,338 Program Carryover and Encumbrances- 1,408,363 - - - - - - Total Uses of Funds297,532$ 2,325,245$ 825,194$ 825,194$ 825,194$ 825,196$ 825,196$ 825,196$ 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. HOME INVESTMENT PARTNERSHIP GRANT
300 Table 8-20: Library Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance-$ 1,035,688$ 992,187$ 942,648$ 877,164$ 761,829$ 817,417$ 874,505$ Sources of FundsProperty Tax-$ 1,020,000$ 1,037,326$ 1,068,446$ 1,079,131$ 1,111,505$ 1,122,620$ 1,156,298$ Interest on Investment- 8,286 9,922 11,783 10,965 9,523 10,218 10,931 Grants, Gifts and Third-Party Revenues- 250,000 314,491 250,000 250,000 250,000 250,000 250,000 Total Sources of Funds-$ 1,278,286$ 1,361,739$ 1,330,229$ 1,340,095$ 1,371,027$ 1,382,837$ 1,417,230$ Uses of FundsLibrary Materials-$ 971,787$ 971,787$ 971,787$ 971,787$ 971,787$ 971,787$ 971,787$ Service/Materials Enhancement- 100,000 125,000 100,000 150,000 - - - Grant Directed Programming- 250,000 314,491 323,926 333,644 343,653 353,962 364,581 Total Uses of Funds-$ 1,321,787$ 1,411,278$ 1,395,713$ 1,455,431$ 1,315,440$ 1,325,749$ 1,336,368$ Ending Fund Balance Before Reserves-$ 992,187$ 942,648$ 877,164$ 761,829$ 817,417$ 874,505$ 955,366$ ReservesOperating Reserve-$ 102,829$ 104,725$ 108,023$ 109,010$ 112,103$ 113,284$ 116,723$ Total Reserves-$ 102,829$ 104,725$ 108,023$ 109,010$ 112,103$ 113,284$ 116,723$ Ending Fund Balance After Reserves-$ 889,358$ 837,923$ 769,141$ 652,820$ 705,314$ 761,221$ 838,643$ Note:This is a new fund to account for funds restricted for Library use only. As of 2016, Library operating expenditures reside in General Fund with the exception of Librarymaterials as included above.Operating reserve equal 10% of Library fund revenues excluding Gifts, Grants and Third-Party RevenuesLIBRARY
301 Table 8-21: Lottery Fund, 2017 Fund Financial 201520162016201720182019202020212022ActualApprovedRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance1,787,076$ 441,481$ 2,500,247$ 697,074$ 146,845$ 146,845$ 146,845$ 146,845$ 146,845$ Sources of FundsIntergovernmental Revenues988,733$ 848,540$ 999,137$ 999,137$ 999,137$ 999,137$ 999,137$ 999,137$ 999,137$ Interest Income14,880 7,975 7,975 7,975 7,975 7,975 7,975 7,975 7,975 Other Revenue40,702 - - - - - - - - Transfer from OSMP11,631 - - - - - - - - Total Sources of Funds1,055,946$ 856,515$ 1,007,112$ 1,007,112$ 1,007,112$ 1,007,112$ 1,007,112$ 1,007,112$ 1,007,112$ Uses of FundsOperating-Habitat Restoration - P & R24,692$ -$ -$ -$ -$ -$ -$ -$ -$ Renovation and Refurbishment - P & R145,422 - - - - - - - - Total Operating Uses of Funds170,114$ -$ -$ -$ -$ -$ -$ -$ -$ Capital-Capital Projects - P & R5,434$ 360,630$ 597,754$ 697,322$ 428,023$ 428,023$ 428,023$ 428,023$ 428,023$ Playground and Irrigation Renovation- - - - - - - - - Tributary Greenways - Public Works2,066 127,275 984,485 151,067 151,067 151,067 151,067 151,067 151,067 Capital Projects - OSMP165,162 360,630 1,228,046 708,953 428,023 428,023 428,023 428,023 428,023 Total Capital Improvement Program 172,662$ 848,535$ 2,810,285$ 1,557,342$ 1,007,112$ 1,007,112$ 1,007,112$ 1,007,112$ 1,007,112$ Total Uses of Funds342,775$ 848,535$ 2,810,285$ 1,557,342$ 1,007,112$ 1,007,112$ 1,007,112$ 1,007,112$ 1,007,112$ Ending Fund Balance 2,500,247$ 449,461$ 697,074$ 146,845$ 146,845$ 146,845$ 146,845$ 146,845$ 146,845$ LOTTERY
302 Table 8-22: Open Space Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance30,210,879$ 36,200,183$ 10,643,480$ 12,080,821$ 14,499,150$ 14,744,073$ 11,327,399$ 8,539,942$ Sources of FundsNet Sales Tax Revenue29,512,343$ 30,203,888$ 31,100,648$ 31,900,914$ 28,631,678$ 23,647,504$ 24,256,313$ 24,880,906$ Anticipated FEMA Flood Reimbursement117,898 881,329 2,250,000 2,150,000 - - - - Investment Income191,109 196,842 202,747 208,830 215,095 221,547 228,194 235,040 Lease and Miscellaneous Revenue1,471,978 1,516,137 1,395,885 1,437,761 1,480,894 1,525,321 1,571,080 1,618,213 Voice & Sight Tag Program Revenue164,602 227,000 227,000 227,000 227,000 227,000 227,000 227,000 General Fund Transfer1,120,721 1,166,175 1,209,590 1,245,832 1,284,720 - - - Grants111,587 224,570 - - - - - - Total Sources of Funds32,690,237$ 34,415,941$ 36,385,870$ 37,170,337$ 31,839,387$ 25,621,372$ 26,282,587$ 26,961,159$ Uses of FundsGeneral Operating ExpendituresOffice of the Director688,417$ 1,531,664$ 1,730,674$ 1,747,981$ 1,765,461$ 1,783,115$ 1,800,946$ 1,818,956$ Central Services2,432,359 3,051,401 3,279,028 3,311,818 3,194,936 3,226,886 3,259,155 3,291,746 Community Connections & Partnerships4,230,021 4,445,288 4,559,034 4,604,624 4,650,671 4,697,177 4,744,149 4,791,591 Resources & Stewardship3,128,497 4,009,862 3,990,067 4,029,968 3,970,267 4,009,970 4,050,070 4,090,570 Trails & Facilities4,427,818 4,551,305 4,492,554 4,537,480 4,582,854 4,628,683 4,674,970 4,721,719 Pay Period 27---455,411 45,625 46,994 48,403 49,855 Carryover/ATB Operating-22,137,742 - - - - - - Increase to 2016 base - operating increases- 1,067,500 - - - - - - Cost Allocation1,360,322 1,577,657 1,903,344 1,941,411 1,980,239 2,019,844 2,060,241 2,101,446 CIP- Capital Enhancement1,004,464 4,074,600 2,190,000 1,635,000 1,010,000 910,000 910,000 760,000 CIP- Capital Maintenance507,684 1,271,000 640,000 750,000 900,000 1,000,000 1,025,000 1,125,000 CIP- Capital Planning Studies-- 300,000 100,000 150,000 200,000 300,000 400,000 CIP- Land Acquisition2,839,558 5,700,000 6,400,000 6,400,000 6,000,000 4,700,000 4,450,000 4,200,000 CIP- New Facility/Infrastructure-500,000 ------Transfer to BMPA1,701,788 1,587,507 1,002,209 767,597 663,022 663,022 593,655 593,655 Debt Service - Bonds & Notes4,380,005 4,467,118 4,461,618 4,470,719 2,681,388 1,152,356 1,153,456 1,149,356 Total Uses of Funds26,700,933$ 59,972,645$ 34,948,528$ 34,752,008$ 31,594,463$ 29,038,047$ 29,070,045$ 29,093,894$ OPEN SPACE
303 Table 8-22: Open Space Fund, 2017 Fund Financial (Cont’d) Ending Fund Balance Before Reserves36,200,183$ 10,643,480$ 12,080,821$ 14,499,150$ 14,744,073$ 11,327,399$ 8,539,942$ 6,407,206$ ReservesOSBT Contingency Reserve2,234,923$ 2,522,180$ 5,083,706$ 5,173,402$ 4,706,893$ 4,445,609$ 4,477,009$ 4,295,690$ Pay Period 27 Reserve100,481 200,411 370,411 - - - - - Sick/Vacation/Bonus Reserve490,000 490,000 490,000 490,000 490,000 490,000 490,000 490,000 Property and Casualty Reserve400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 FEMA De-obligation Reserve8,252 69,945 227,445 377,945 383,488 383,488 383,488 383,488 South Boulder Creek Flow Reserve 2,000,000 - - - - - - - IBM Connector Trail200,000 - - - - - - - Vehicle Acquisition Reserve300,000 - - - - - - - Facility Maintenance Reserve200,000 300,000 400,000 400,000 500,000 500,000 600,000 600,000 Total Reserves5,933,656$ 3,982,536$ 6,971,562$ 6,841,347$ 6,480,381$ 6,219,097$ 6,350,497$ 6,169,178$ Ending Fund Balance After Reserves30,266,527$ 6,660,943$ 5,109,260$ 7,657,803$ 8,263,693$ 5,108,302$ 2,189,445$ 238,028$ 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedOPEN SPACE
304 Table 8-23: Permanent Park and Recreation Fund, 2017 Fund Financial 20152016201720182019202020212022ActualActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance1,293,077$ 1,245,548$ 888,006$ 500,289$ 555,885$ 562,953$ 383,635$ 955,875$ Sources of FundsProperty Tax2,326,286$ 2,775,000$ 2,803,585$ 2,887,693$ 2,916,569$ 3,004,067$ 3,034,107$ 3,125,130$ Interest13,806 15,000 15,000 15,000 15,000 15,000 15,000 15,000 Other Revenues68,961 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Total Sources of Funds2,409,054$ 2,815,000$ 2,843,585$ 2,927,693$ 2,956,569$ 3,044,067$ 3,074,107$ 3,165,130$ Uses of FundsOperations and Construction Management925,516$ 940,728$ 922,541$ 963,133$ 986,249$ 1,009,919$ 1,034,157$ 1,058,976$ Capital Refurbishment Projects224,828 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Cost Allocation80,467 96,730 102,062 102,062 106,144 106,144 110,390 114,806 Excise Tax Collection6,316 6,505 6,700 6,901 7,108 7,321 7,321 7,321 Capital Improvement Pogram1,219,455 1,300,000 2,100,000 1,700,000 1,750,000 2,000,000 1,250,000 1,000,000 Carryover and Encumbrances- 728,579 - - - - - - Total Uses of Funds2,456,582$ 3,172,542$ 3,231,303$ 2,872,096$ 2,949,501$ 3,223,384$ 2,501,868$ 2,281,103$ Ending Fund Balance Before Reserves1,245,548$ 888,006$ 500,289$ 555,885$ 562,953$ 383,635$ 955,875$ 1,839,902$ ReservesPay Period 27 Reserve16,500$ 22,000$ 27,500$ -$ -$ -$ -$ -$ Sick/Vacation/Bonus Reserve61,244 63,081 64,973 66,922 68,930 70,998 73,128 75,322 Total Reserves77,744$ 85,081$ 92,473$ 66,922$ 68,930$ 70,998$ 73,128$ 75,322$ Ending Fund Balance After Reserves1,167,805$ 802,925$ 407,816$ 488,963$ 494,023$ 312,638$ 882,747$ 1,764,580$ PERMANENT PARK AND RECREATION
305 Table 8-24: Planning and Development Services Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance8,318,399$ 8,694,899$ 5,619,183$ 4,297,706$ 3,277,532$ 2,825,551$ 2,531,731$ 2,363,893$ Sources of FundsGeneral Fund Transfer 2,192,095$ 2,292,757$ 2,368,332$ 2,435,000$ 2,515,000$ 2,587,000$ 2,661,000$ 2,737,000$ Restricted Funds' Transfers (Public Works)804,918 829,065 1,032,509 1,063,484 1,095,389 1,128,251 1,162,098 1,196,961 Restricted Funds' Transfers (Excise Tax Administration)25,261 26,019 26,799 27,603 28,431 29,284 30,163 31,068 Grants146,311 - - - - - - - State Historic Tax Credit2,000 - - - - - - - Fees & Permits $8,630,732$6,927,940$7,573,179$7,842,184$7,936,277$8,272,181$8,613,140$8,859,256Interest on Investments74,218 34,850 56,192 53,721 40,969 35,319 31,647 29,549 Total Sources of Funds11,875,535$ 10,110,630$ 11,057,011$ 11,421,993$ 11,616,066$ 12,052,035$ 12,498,048$ 12,853,834$ Uses of FundsAdministrative, Financial and Communications Services2,614,045$ 2,120,826$ 2,107,222$ 2,167,899$ 2,100,395$ 2,079,977$ 2,131,977$ 2,185,276$ Information Resources 1,203,352 1,233,862 1,517,667 1,618,646 1,401,003 1,443,033 1,479,109 1,516,087 Comprehensive Planning 1,258,085 1,336,221 1,297,672 1,330,394 1,195,935 1,231,814 1,262,609 1,294,174 Land Use Review1,538,002 1,648,842 1,872,665 1,604,778 1,596,298 1,644,187 1,685,292 1,727,424 Engineering Review1,448,402 1,401,391 1,416,795 1,421,357 1,412,901 1,455,288 1,491,671 1,528,962 Floodplain and Wetland Management 14,200 26,795 26,795 26,795 26,795 26,795 26,795 26,795 Building Construction, Inspection and Enforcement 1,675,421 1,795,105 1,954,458 1,999,675 1,993,917 2,053,735 2,105,078 2,157,705 General Fund Posiitions515,086 - - - - - - - Cost Allocation/Transfers1,232,440 1,275,290 2,185,214 2,272,623 2,340,801 2,411,025 2,483,356 2,557,857 Carryovers, Encumbrances and Adjustments to Base- 2,348,014 - - - - - - Total Uses of Funds11,499,035$ 13,186,347$ 12,378,488$ 12,442,167$ 12,068,047$ 12,345,855$ 12,665,886$ 12,994,280$ Ending Fund Balance Before Reserves8,694,899$ 5,619,183$ 4,297,706$ 3,277,532$ 2,825,551$ 2,531,731$ 2,363,893$ 2,223,446$ ReservesOperating Reserve 863,073$ 692,794$ 757,318$ 784,218$ 793,628$ 827,218$ 861,314$ 885,926$ State Historic Tax Credit Fund13,540 13,540 13,540 13,540 13,540 13,540 13,540 13,540 Pay Period 27 Liability 207,836 252,836 297,836 - - - - - Sick/Vacation/Bonus Accrual Adjustment439,522 457,103 475,387 494,402 514,179 534,746 556,136 578,381 Total Reserves1,523,971$ 1,416,273$ 1,544,081$ 1,292,163$ 1,321,350$ 1,375,510$ 1,430,998$ 1,477,857$ Ending Fund Balance After Reserves7,170,928$ 4,202,910$ 2,753,625$ 1,985,369$ 1,504,200$ 1,156,221$ 932,895$ 745,590$ PLANNING AND DEVELOPMENT SERVICES
306 Table 8-25: Property and Casualty Insurance Fund, 2017 Fund Financial PROPERTY AND CASUALTY INSURANCE 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance5,665,778$ 5,293,141$ 5,191,601$ 4,692,719$ 4,225,206$ 3,806,267$ 3,402,766$ 2,972,596$ Sources of Funds3.0%7.0%7.0%6.0%5.0%3.0%3.0%Charges to Departments1,658,300$ 1,741,215$ 1,863,100$ 1,993,517$ 2,113,128$ 2,218,784$ 2,285,348$ 2,353,908$ Interest on Investments 41,460 33,402 32,188 31,910 28,731 25,883 23,139 20,214 Miscellaneous Revenue9,705 - - - - - - - Total Sources of Funds1,709,465$ 1,774,617$ 1,895,288$ 2,025,428$ 2,141,859$ 2,244,667$ 2,308,487$ 2,374,122$ Uses of FundsInsurance Premiums:Airport7,842$ 4,577$ 4,577$ 4,714$ 4,856$ 5,001$ 5,151$ 5,306$ Liability334,389 251,141 336,782 346,885 357,292 368,011 379,051 390,422 Crime8,450 8,450 85,066 87,618 90,247 92,954 95,743 98,615 Boiler- 39,680 39,680 40,870 42,097 43,359 44,660 46,000 Property492,443 427,000 519,254 534,832 550,877 567,403 584,425 601,958 Flood189,294 171,167 383,604 402,784 422,924 444,070 466,273 489,587 AJG Broker Fee11,343 57,028 - - - - - - Actuarial Valuation Expense and Consulting11,375 16,652 17,152 17,666 18,196 18,742 19,304 19,883 Annual Claim Payments452,314 501,689 567,031 584,042 601,563 619,610 638,198 657,344 Internal Litigation Services/Legal Counsult232,385 116,996 222,279 230,059 238,111 246,445 255,070 263,998 Risk Management Admin - Non-Personnel21,299 17,422 17,770 18,126 18,488 18,858 19,235 19,620 Risk Management Admin - Personnel298,217 238,631 200,975 225,344 216,150 223,716 231,545 239,650 Cost Allocation22,751 25,724 - - - - - - Total Uses of Funds2,082,103$ 1,876,157$ 2,394,170$ 2,492,940$ 2,560,799$ 2,648,168$ 2,738,656$ 2,832,383$ Ending Fund Balance Before Reserves5,293,141$ 5,191,601$ 4,692,719$ 4,225,206$ 3,806,267$ 3,402,766$ 2,972,596$ 2,514,335$ ReservesYear-end Estimated Liabilities772,227$ 900,767$ 1,014,585$ 1,120,336$ 1,227,792$ 1,264,626$ 1,302,565$ 1,341,641$ City Reserve Policy (@ 80% risk margin)349,047 407,147 458,592 506,392 554,962 571,611 588,759 606,422 Pay Period 27 Reserve8,335 11,335 14,335 - - - - - Total Reserves1,129,609$ 1,319,249$ 1,487,512$ 1,626,728$ 1,782,754$ 1,836,237$ 1,891,324$ 1,948,063$ Ending Fund Balance After Reserves4,163,532$ 3,872,352$ 3,205,207$ 2,598,479$ 2,023,513$ 1,566,529$ 1,081,272$ 566,272$
307 Table 8-26: Recreation Activity Fund, 2017 Fund Financial RECREATION ACTIVITY 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance1,959,176$ 2,110,748$ 2,092,701$ 1,911,399$ 1,669,317$ 1,468,687$ 1,312,023$ 1,201,945$ Sources of FundsGolf Revenue1,270,093$ 1,387,000$ 1,387,000$ 1,414,740$ 1,443,035$ 1,471,895$ 1,501,333$ 1,531,360$ Reservoir Revenue1,030,179 1,015,000 1,080,000 1,123,200 1,168,128 1,214,853 1,263,447 1,313,985 Recreation Centers2,378,875 2,461,219 2,592,935 2,670,723 2,724,138 2,778,620 2,834,193 2,890,877 Recreation Programs1,529,635 1,615,550 1,486,091 1,530,674 1,576,594 1,623,892 1,672,609 1,722,787 Aquatics707,866 625,550 715,000 722,150 729,372 736,665 744,032 751,472 Sports1,639,522 1,701,825 1,740,175 1,757,577 1,775,153 1,792,904 1,810,833 1,828,941 Access and Inclusion127,081 96,700 96,700 97,667 98,644 99,630 100,626 101,633 Misc. Recreation Revenue80 12,120 12,241 12,364 12,487 12,612 12,738 12,866 Flood Reimbursement from Insurance5,379 - - - - - - - Interest Income16,406 11,000 11,000 11,000 11,000 11,000 11,000 11,000 Transfers - General Fund 1,378,452 1,465,519 1,508,229 1,545,935 1,584,583 1,624,198 1,664,803 1,706,423 Transfers - Health and Wellness from GF95,000 95,000 95,000 95,000 95,000 95,000 95,000 95,000 ATB- 6,500 - - - - - - Transfers - Transportation Fund13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 Total Sources of Funds10,191,568$ 10,505,983$ 10,737,371$ 10,994,029$ 11,231,132$ 11,474,270$ 11,723,614$ 11,979,343$ Uses of FundsRecreation Administration999,791$ 932,928$ 1,158,184$ 1,407,277$ 1,432,608$ 1,458,395$ 1,484,646$ 1,511,369$ Golf1,311,627 1,371,127 1,362,081 1,380,000 1,398,241 1,416,810 1,435,714 1,454,957 Reservoir960,732 864,663 1,031,435 1,014,256 1,032,512 1,051,098 1,070,017 1,089,278 Recreation Centers/Facilities2,150,679 2,275,314 2,529,176 2,574,701 2,621,046 2,668,225 2,716,253 2,765,145 Recreation Programs1,619,501 1,690,839 1,474,329 1,435,867 1,461,713 1,488,023 1,514,808 1,542,074 Aquatics1,246,7401,412,014 1,461,987 1,488,303 1,515,092 1,542,364 1,570,127 1,598,389 Sports835,199 943,549 953,428 970,590 988,061 1,005,846 1,023,951 1,042,382 Access and Inclusion915,728 924,486 948,052 965,117 982,489 1,000,174 1,018,177 1,036,504 ATB- 109,110 - - - - - - Total Uses of Funds10,039,996$ 10,524,030$ 10,918,674$ 11,236,111$ 11,431,762$ 11,630,934$ 11,833,692$ 12,040,100$ Ending Fund Balance Before Reserves2,110,748$ 2,092,701$ 1,911,399$ 1,669,317$ 1,468,687$ 1,312,023$ 1,201,945$ 1,141,188$ ReservesLegally Restricted Fund balance-$ 43,870$ -$ -$ -$ -$ -$ -$ Pay Period 27 Reserve147,000 177,000 288,245 - - - - - Operating Reserve 50,000 873,494 906,250 932,597 948,836 965,368 982,196 999,328 Total Reserves197,000$ 1,094,364$ 1,194,495$ 932,597$ 948,836$ 965,368$ 982,196$ 999,328$ Ending Fund Balance After Reserves1,913,748$ 998,337$ 716,904$ 736,720$ 519,851$ 346,655$ 219,748$ 141,860$
308 Table 8-27: Stormwater and Flood Management Utility Fund, 2017 Fund Financial STORMWATER/FLOOD MANAGEMENT UTILITY20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance15,466,846$ 42,714,691$ 11,605,780$ 10,099,719$ 7,016,608$ 8,340,017$ 9,464,053$ 7,158,440$ Sources of FundsOperating- Service Charge Fees9,508,240$ 9,612,708$ 9,997,216$ 10,818,587$ 11,707,442$ 12,669,326$ 13,710,238$ 14,424,541$ Projected Rate Increases- 384,508 799,777 865,487 936,595 1,013,546 685,512 721,227 Non-Operating-- Plant Investment Fees1,543,366 500,000 350,000 350,000 350,000 350,000 350,000 350,000 Urban Drainage District Funds475,932 960,873 254,997 947,940 1,000,000 400,000 400,000 400,000 State and Federal Grants895,690 4,824,498 - - Interest on Investments198,247 427,147 129,626 201,994 140,332 166,800 189,281 143,169 Intergovernmental Transfers (KICP Program)58,295 60,044 148,526 152,982 157,571 162,298 167,167 172,182 Rent and other miscellaneous revenue16,326 18,126 9,000 9,000 9,000 9,000 9,000 9,000 Sale of Real Estate - Yards Masterplan303,495 - - - - - - - Projected Bonds23,317,855 - - 25,325,000 - - - - Total Sources of Funds36,317,446$ 16,787,904$ 11,689,142$ 38,670,990$ 14,300,941$ 14,770,971$ 15,511,198$ 16,220,119$ Uses of FundsOperating-Administration449,760$ 475,855$ 503,425$ 531,759$ 534,084$ 550,106$ 566,609$ 583,608$ Planning and Project Management1,037,520 1,289,877 1,269,617 1,337,730 1,346,937 1,387,345 1,428,965 1,471,834 Stormwater Contract Management62,778 49,442 96,775 99,678 102,669 105,749 108,921 112,189 Stormwater Quality and Education931,174 1,060,346 1,075,713 1,132,666 1,141,224 1,175,461 1,210,724 1,247,046 System Maintenance1,509,120 1,343,771 1,480,396 1,556,087 1,570,552 1,617,669 1,666,199 1,716,185 Sick/Vacation Accrual- 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Total Operating Uses of Funds3,990,352$ 4,269,291$ 4,475,926$ 4,707,922$ 4,745,465$ 4,886,329$ 5,031,419$ 5,180,861$ Debt--Refunding of Goose Creek 1998 Rev Bond387,038$ 381,675$ 386,138$ 380,175$ -$ -$ -$ -$ Projected Bond - South Boulder Creek- - - 2,200,000 2,200,000 2,200,000 2,200,000 2,200,000 Projected Bond - Wonderland Creek820,377 1,589,188 1,590,025 1,587,213 1,588,638 1,591,688 1,591,388 1,591,388 Total Debt Service1,207,415$ 1,970,863$ 1,976,163$ 4,167,388$ 3,788,638$ 3,791,688$ 3,791,388$ 3,791,388$ Transfers- Cost Allocation 266,274$ 267,816$ 339,247$ 373,172$ 410,489$ 451,538$ 496,692$ 546,361$ Planning & Development Services132,367 136,338 161,235 166,072 171,054 176,186 181,471 186,916 Transportation - Admin Support 8,149 8,393 8,645 8,905 9,172 9,447 FAM-Municipal Services Center Improvements- - 40,000 - - - - - Total Transfers Out398,641$ 404,154$ 548,631$ 547,637$ 590,188$ 636,628$ 687,335$ 742,723$
309 Table 8-27: Stormwater and Flood Management Utility Fund, 2017 Fund Financial (Cont’d) Capital3,473,193$ 5,084,480$ 6,244,483$ 7,056,155$ 3,903,241$ 4,382,290$ 8,356,670$ 4,250,710$ Projected Bond - South Boulder Creek- - - $25,000,000- - - - Projected Bond Issuance Costs- - - 325,000 - - - - Encumbrances, Carryover and Adj to Base- 36,218,027 - - - - - - Total Uses of Funds9,069,601$ 47,946,815$ 13,245,203$ 41,804,102$ 13,027,532$ 13,696,935$ 17,866,811$ 13,965,682$ Sick and Vacation Accrual Adjustment-$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ 50,000$ Ending Fund Balance Before Reserves42,714,691$ 11,605,780$ 10,099,719$ 7,016,608$ 8,340,017$ 9,464,053$ 7,158,440$ 9,462,878$ ReservesBond Reserves2,312,552$ 2,312,552$ 2,312,552$ 4,187,568$ 4,187,568$ 4,187,568$ 4,187,568$ 4,187,568$ Post Flood Property Acquisition1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 FEMA Deobligation Reserve41,750 41,750 41,750 41,750 41,750 41,750 41,750 41,750 Sick/Vacation/Bonus Reserve59,401 61,183 63,019 64,909 66,856 68,862 70,928 73,056 Pay Period 27 Reserve54,218 69,218 84,218 99,218 113,218 127,218 141,218 144,099 Operating Reserve1,097,248 1,168,361 1,256,139 1,313,890 1,333,913 1,380,739 1,429,688 1,480,896 Capital Reserve 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 Total Reserves4,815,169$ 4,903,064$ 5,007,678$ 6,957,335$ 6,993,306$ 7,056,137$ 7,121,152$ 7,177,369$ Ending Fund Balance After Reserves37,899,521$ 6,702,716$ 5,092,041$ 59,273$ 1,346,712$ 2,407,916$ 37,288$ 2,285,509$ Note:STORMWATER/FLOOD MANAGEMENT UTILITY20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjected
310 Table 8-28: Telecommunications Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance1,589,370$ 1,591,632$ 1,634,490$ 1,807,730$ 1,944,989$ 1,601,611$ 1,708,817$ 1,799,472$ Sources of FundsTelecom Phone System User Charges593,797$ 599,657$ 602,655$ 605,669$ 608,697$ 611,740$ 614,799$ 617,873$ Telecommunications Planning & Deployment- 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Leased Fiber Maint Payments - Outside Entity- 6,000 6,000 6,000 6,000 6,000 6,000 6,000 Transfer from General Fund97,000 - - - - - - - BRAN Maintenance77,250 106,000 77,250 77,250 77,250 77,250 77,250 77,250 Interest10,958 10,823 11,115 12,293 13,226 10,891 11,620 12,236 Total Sources of Funds779,005$ 747,480$ 722,020$ 726,211$ 730,173$ 730,881$ 734,669$ 738,359$ Uses of FundsOperating Expenses164,730$ 174,094$ 169,375$ 229,156$ 236,863$ 244,956$ 253,454$ 160,792$ City Telephone Personnel Expense124,140 137,550 123,645 127,354 131,175 135,110 139,163 143,338 Phone System Hardware1,839 157,669 6,419 13,437 61,065 14,973 17,599 622,810 Phone device Hardware/ Software248,528 92,866 119,010 88,393 513,552 97,454 102,326 102,326 Telecommunications Fiber Locations and repair123,791 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Connectivity Temp Personnel Expense17,945 - - - - - - - BRAN Maint (Locate and Repair Services)85,753 106,000 77,250 77,250 77,250 77,250 77,250 77,250 Cost Allocation10,016 11,443 28,081 28,362 28,645 28,932 29,221 29,513 Total Uses of Funds776,743$ 704,622$ 548,780$ 588,952$ 1,073,551$ 623,675$ 644,014$ 1,161,030$ Ending Fund Balance Before Reserves1,591,632$ 1,634,490$ 1,807,730$ 1,944,989$ 1,601,611$ 1,708,817$ 1,799,472$ 1,376,801$ ReservesOperating Reserve1,591,632$ 1,634,490$ 1,807,730$ 1,944,989$ 1,601,611$ 1,708,817$ 1,799,472$ 1,376,801$ Total Reserves1,591,632$ 1,634,490$ 1,807,730$ 1,944,989$ 1,601,611$ 1,708,817$ 1,799,472$ 1,376,801$ Ending Fund Balance After Reserves-$ -$ -$ -$ -$ -$ -$ -$ TELECOMMUNICATIONS
311 Table 8-29: Transit Pass General Improvement District Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance25,631$ 15,886$ 15,886$ 15,339$ 14,565$ 13,607$ 12,335$ 10,896$ Sources of FundsProperty Tax9,445$ 10,150$ 10,353$ 10,405$ 10,613$ 10,666$ 10,879$ 10,934$ Specific Ownership Tax497 472 472 472 472 472 472 472 City of Boulder - ECO Pass Subsidy4,598 4,660 4,777 4,944 5,092 5,245 5,402 5,564 Interest on Investments212 251 159 194 146 136 123 109 Total Sources of Funds14,752$ 15,533$ 15,761$ 16,015$ 16,324$ 16,520$ 16,877$ 17,080$ Uses of FundsRTD ECO Pass Cost10,472$ 15,533$ 15,999$ 16,479$ 16,973$ 17,483$ 18,007$ 18,547$ Annual Administration Cost- - 309 309 309 309 309 309 Transfer Out14,025 - - - - - - - Total Uses of Funds24,497$ 15,533$ 16,308$ 16,788$ 17,282$ 17,792$ 18,316$ 18,856$ Ending Fund Balance 15,886$ 15,886$ 15,339$ 14,565$ 13,607$ 12,335$ 10,896$ 9,120$ TRANSIT PASS GENERAL IMPROVEMENT DISTRICT
312 Table 8-30: Transportation Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance16,573,155$ 15,810,242$ 4,733,498$ 4,028,623$ 2,572,364$ 2,310,878$ 2,454,069$ 2,990,997$ Sources of FundsSales Tax25,147,075$ 26,055,699$ 26,507,630$ 27,188,876$ 27,887,630$ 28,605,852$ 29,342,314$ 30,097,870$ Highway User's Tax2,535,993 2,481,795 2,511,203 2,526,998 2,549,363 2,564,277 2,567,686 2,588,719 City-Auto Registrations273,581 260,323 266,895 268,271 271,646 272,613 272,119 275,253 County Road & Bridge243,295 240,109 241,414 241,629 244,682 246,444 246,798 248,413 St. Traffic Control & Hwy Maint. & Lndscpe153,240 375,928 363,327 370,593 378,005 385,565 393,277 401,142 Reimbursements100,779 350,000 350,000 350,000 350,000 350,000 350,000 350,000 External Funding1,543,741 996,000 3,366,000 10,343,000 Federal/State Grants1,126,066 - - - - - - - Interest on Investments144,082 51,686 51,739 46,822 26,631 34,075 46,255 63,778 Assessment Revenues49,991 58,172 42,422 35,910 39,473 47,556 44,874 42,167 Lease Revenue - BTV160,000 102,684 160,000 160,000 160,000 160,000 160,000 160,000 Other Miscellaneous412,431 99,314 160,155 160,155 160,155 160,155 160,155 160,155 Land Disposal 1,213,979 - - - - - - - Transfers from Other Funds149,744 - 40,749 40,749 40,749 40,749 40,749 40,749 Estimated Revenue from ATB's & Carryover- 16,638,571 - - - - - - HOP Reimbursement (RTD)1,210,685 1,334,911 1,334,911 1,374,958 1,416,207 1,458,693 1,502,454 1,547,528 Total Sources of Funds34,464,682$ 49,045,193$ 35,396,445$ 43,107,961$ 33,524,541$ 34,325,980$ 35,126,681$ 35,975,775$ Uses of FundsOperating-Transportation Planning & Operations10,797,868$ 11,445,744$ 11,381,046$ 11,642,810$ 11,910,595$ 12,184,538 12,464,783 12,751,473 Project Management5,503,543 5,941,199 1,387,499 1,419,411 1,452,058 1,332,005 1,209,191 1,083,553 Transportation Maintenance5,594,151 5,593,914 5,366,222 5,489,645 5,615,907 5,745,073 5,877,209 6,012,385 Transportation Administration564,032 949,342 1,500,281 1,534,787 1,570,088 1,606,200 1,643,142 1,680,934 Other Programs223,465 185,701 170,873 174,803 178,824 182,936 187,144 191,448 Pay Period 27 Expense- - - 284,020 - - - - Subtotal Operating Uses of Funds22,683,059$ 24,115,900$ 19,805,921$ 20,545,477$ 20,727,471$ 21,050,753$ 21,381,470$ 21,719,794$ Transfers-Cost Allocation1,658,588$ 1,722,527$ 1,486,447$ 1,544,418$ 1,604,651$ 1,667,232$ 1,732,254$ 1,799,812$ Forest Glen GID4,598 4,660 4,777 5,024 5,175 5,330 5,490 5,655 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 - - - - - Boulder Junction CIP- - - - - - - - Planning & Development Services Fund234,003 241,023 337,540 347,666 358,096 368,839 379,904 391,301 TRANSPORTATION
313 Table 8-30: Transportation Fund, 2017 Fund Financial (Cont’d) Capital Improvements Program10,606,348 7,699,500 14,265,635 22,080,635 11,049,635 11,049,635 11,049,635 11,049,635 Appropriations from ATBs & Carryover- 26,297,326 - - - - - - Total Uses of Funds35,227,595$ 60,121,936$ 36,101,320$ 44,564,221$ 33,786,027$ 34,182,789$ 34,589,753$ 35,007,197$ Ending Fund Balance Before Reserves15,810,242$ 4,733,498$ 4,028,623$ 2,572,364$ 2,310,878$ 2,454,069$ 2,990,997$ 3,959,575$ ReservesSick & Vacation Liability Reserve350,943$ 361,471$ 372,315$ 383,485$ 394,989$ 406,839$ 419,044$ 431,616$ Operating Reserve1,231,0621,306,2561,091,7841,124,1791,136,8201,156,6581,177,0061,197,878Pay Period 27 Reserve253,020268,020276,020- - - - - Flood Reserve51,24258,242 65,242 - - - - - Total Reserves1,886,267$ 1,993,989$ 1,805,362$ 1,507,664$ 1,531,809$ 1,563,497$ 1,596,050$ 1,629,494$ Ending Fund Balance After Reserves13,923,975$ 2,739,510$ 2,223,262$ 1,064,700$ 779,069$ 890,572$ 1,394,947$ 2,330,081$ 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedTRANSPORTATION
314 Table 8-31: Transportation Development Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance3,105,673$ 4,788,698$ 2,543,721$ 1,859,617$ 380,129$ 355,232$ 328,719$ 301,412$ Sources of FundsTransportation Excise Tax2,134,590$ 976,895$ 735,800$ 735,800$ 550,000$ 550,000$ 550,000$ 550,000$ Interest Income24,790 8,897 25,205 22,982 2,890 2,709 2,515 2,296 Reimbursements100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Total Sources of Funds2,259,380$ 1,085,792$ 861,005$ 858,782$ 652,890$ 652,709$ 652,515$ 652,296$ 0 0 0 0 0 Uses of FundsOperating Expenditures38,052$ 190,443$ 179,461$ 146,302$ 136,613$ 137,712$ 140,008$ 141,209$ Cost Allocation3,166 3,666 3,948 4,066 4,066 4,188 2,047 2,108 Excise Tax Administration6,315 6,505 6,700 6,901 7,108 7,321 7,767 8,000 Capital Improvement ProgramCapital Improvement Program528,822 1,000,000 1,355,000 2,181,000 530,000 530,000 530,000 530,000 Appropriations from ATBs & Carryover- 2,130,155 - - - - - - Total Uses of Funds576,355$ 3,330,769$ 1,545,109$ 2,338,269$ 677,788$ 679,221$ 679,822$ 681,317$ Ending Fund Balance Before Reserves4,788,698$ 2,543,721$ 1,859,617$ 380,129$ 355,232$ 328,719$ 301,412$ 272,391$ ReservesDesignated Reserve25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ No. Boulder Undergrounding112,860 112,860 112,860 112,860 112,860 112,860 112,860 112,860 Pay Period 27 Reserve - 20248,555 9,655 10,755 - - - - - Total Reserves146,415$ 147,515$ 148,615$ 137,860$ 137,860$ 137,860$ 137,860$ 137,860$ Ending Fund Balance After Reserves4,642,283$ 2,396,206$ 1,711,002$ 242,269$ 217,372$ 190,859$ 163,552$ 134,531$ TRANSPORTATION DEVELOPMENT
315 Table 8-32: University Hill Commercial District Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance809,064$ 830,549$ 770,148$ 717,202$ 630,899$ 543,355$ 435,968$ 310,107$ Sources of FundsProperty Tax29,889$ 33,138$ 34,132$ 35,156$ 36,211$ 37,297$ 38,416$ 39,568$ Ownership Tax1,721 1,500 1,600 1,600 1,600 1,600 1,600 1,600 14th Street Lot-Meters74,010 55,000 55,000 55,000 55,000 55,000 55,000 55,000 14 Street - Permits3,535 3,700 4,200 4,200 4,368 4,368 4,543 4,543 Pleasant Lot--Meters26,380 15,000 15,000 15,000 15,000 15,000 15,000 15,000 Pleasant Lot--Permits42,225 44,400 50,400 50,400 52,416 52,416 54,513 54,513 Parking Products - Meterhoods/Tokens10,988 8,000 7,510 7,510 7,510 7,510 7,510 7,510 Interest and Miscellaneous5,238 5,790 7,701 8,965 7,886 6,792 5,450 3,876 Transfer in - On-Street Meters425,000 425,000 425,000 425,000 425,000 425,000 425,000 450,000 Total Sources of Funds618,985$ 591,528$ 600,543$ 602,831$ 604,991$ 604,983$ 607,031$ 631,609$ Uses of FundsOperating -Parking Operations Personnel154,551$ 169,793$ 182,538$ 189,840$ 197,434$ 205,331$ 213,544$ 222,086$ Parking Operations NonPersonnel175,965 146,913 171,287 174,713 178,207 181,771 185,407 189,115 Capital Major Maintenance/Improvements8,617 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Capital Replacement Reserve9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 DUHMD/Admin Personnel114,251 153,169 151,714 157,783 164,094 170,658 177,484 184,583 DUHMD/Admin Non Personnel33,398 37,406 36,748 37,483 38,233 38,997 39,777 40,573 Marketing/Economic Vitality9,069 10,000 10,000 10,000 10,000 10,000 10,000 - Special Studies and Consultants39,710 39,000 34,027 34,027 34,027 34,027 34,027 - TDM Program- 675 675 675 675 675 675 675 PP 27 - add as expense line in 2018- - - 17,164 1,446 1,504 1,564 1,627 Sick/Vacation Accrual- 2,323 2,323 2,416 2,513 2,613 2,718 2,826 Transfers - Cost Allocation52,938 62,005 47,500 48,450 49,419 50,407 51,415 52,443 Carryovers & Encumbrances- 13,968 - - - - - - Total Uses of Funds597,500$ 654,252$ 655,812$ 691,550$ 695,047$ 714,983$ 735,610$ 712,928$ Sick/Vacation Accrual Adjustment-$ (2,323)$ (2,323)$ (2,416)$ (2,513)$ (2,613)$ (2,718)$ (2,826)$ Ending Fund Balance Before Reserves830,549$ 770,148$ 717,202$ 630,899$ 543,355$ 435,968$ 310,107$ 231,615$ ReservesOperating Reserve163,471$ 160,071$ 163,953$ 172,888$ 173,762$ 178,746$ 183,903$ 178,232$ Pay Period 27 - Reserve8,164 11,164 14,164 - - - - - Sick/Vacation/Bonus Reserve33,649 35,972 38,295 40,711 43,223 45,837 48,554 51,380 Total Reserves205,284$ 207,207$ 216,412$ 213,598$ 216,985$ 224,582$ 232,457$ 229,612$ Ending Fund Balance After Reserves625,265$ 562,941$ 500,790$ 417,300$ 326,370$ 211,386$ 77,650$ 2,003$ UNIVERSITY HILL COMMERCIAL DISTRICT
316 Table 8-33: Wastewater Utility Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance13,503,763$ 27,766,746$ 8,170,139$ 6,221,365$ 6,726,495$ 4,938,180$ 5,376,046$ 5,063,225$ Sources of FundsOperating- Sewer Charges to General Customers17,527,761$ 18,400,711$ 19,320,746$ 20,327,357$ 21,590,092$ 22,931,269$ 24,355,759$ 25,624,694$ Projected Rate Increase 920,036 966,037 1,219,641 1,295,406 1,375,876 1,217,788 1,281,235 Surcharge/ Pretreatment Fees142,353 142,353 142,353 142,353 142,353 142,353 142,353 142,353 Non-Operating- Plant Investment Fees2,097,795 750,000 750,000 750,000 750,000 750,000 750,000 750,000 Connection Charges10,196 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Special Assessments23,051 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Federal & State Grants1,037,585 1,182,850 - - - - - - Interest on Investments110,154 277,667 204,253 186,641 201,795 148,145 161,281 151,897 Rent and other miscellaneous revenue657 1,000 1,000 1,000 1,000 1,000 1,000 1,000 Sale of Real Estate303,495 - - - - - - - Bond Proceeds10,257,039 - - 13,681,920 - 28,375,000 - - Total Sources of Funds31,510,086$ 21,709,618$ 21,419,390$ 36,343,912$ 24,015,646$ 53,758,643$ 26,663,182$ 27,986,179$ Uses of FundsOperating- Administration634,766$ 632,454$ 783,734$ 829,935$ 832,144$ 857,108$ 882,822$ 909,306$ Planning and Project Management209,775 404,733 401,091 424,100 436,823 449,928 463,426 477,329 Wastewater Quality & Environmental Svcs1,153,057 1,393,904 1,478,360 1,562,679 1,598,583 1,646,540 1,695,937 1,746,815 System Maintenance1,868,158 1,681,345 1,672,825 1,768,236 1,776,057 1,829,339 1,884,219 1,940,745 Wastewater Treatment4,566,122 5,113,656 5,095,324 5,385,939 5,409,762 5,572,055 5,739,216 5,911,393 Sick/Vacation Accrual- 75,000 75,000 77,250 79,568 81,955 84,413 86,946 Total Operating Uses of Funds8,431,878$ 9,301,092$ 9,506,334$ 10,048,139$ 10,132,937$ 10,436,925$ 10,750,033$ 11,072,533$ Debt- 2012 Refunding of the WWTP 2005 Revenue Bond 3,439,462$ 3,199,450$ 3,177,125$ 3,153,292$ 3,145,375$ 3,132,458$ 3,124,750$ 3,124,750$ WWTP UV, Digester, Headworks Imp 2010 Rev Bond672,638 673,863 670,938 672,700 674,013 669,888 670,450 670,563 WWTP Nutrient Compliance Bond 2020- - - - - 2,683,750 2,683,750 2,683,750 Sanitary Sewer Rehabilitation Bond 2015192,373 678,631 675,065 677,048 678,831 675,423 676,906 677,819 Sanitary Sewer Interceptor Bond 2018- - - 1,084,554 1,084,554 1,084,554 1,084,554 1,084,554 Total Debt Service4,304,473$ 4,551,944$ 4,523,128$ 5,587,594$ 5,582,773$ 8,246,073$ 8,240,410$ 8,241,436$ Transfers- Cost Allocation776,559$ 899,018$ 923,144$ 969,301$ 1,017,766$ 1,068,654$ 1,122,087$ 1,178,191$ Planning & Development Services219,607 226,195 265,746 273,718 281,930 290,388 299,100 308,073 Transportation - Admin Support 16,300 16,789 17,293 17,811 18,346 18,896 FAM - Municipal Services Center Improvements- - 40,000 - - - - - Total Transfers Out996,166$ 1,125,213$ 1,245,190$ 1,259,808$ 1,316,989$ 1,376,853$ 1,439,533$ 1,505,160$ WASTEWATER UTILITY
317 Table 8-33: Wastewater Utility Fund, 2017 Fund Financial (Cont’d) Capital Improvement Program3,514,586$ 4,355,600$ 8,168,512$ 5,338,571$ 8,850,831$ 4,967,880$ 6,630,441$ 5,483,327$ Projected Bond-WWTP Improvements- - - - - $28,250,000- - Projected Bond-Sanitary Sewer Rehab- - - $13,556,920- - - - Bond Issuance Costs- - - 125,000 - 125,000 - - Carryover, Encumbrances and Adjustments to Base- 22,047,376 - - - - - - Total Uses of Funds17,247,103$ 41,381,225$ 23,443,164$ 35,916,032$ 25,883,529$ 53,402,731$ 27,060,415$ 26,302,456$ Sick/Vacation Accrual Adjustment-$ 75,000$ 75,000$ 77,250$ 79,568$ 81,955$ 84,413$ 86,946$ Ending Fund Balance Before Reserves27,766,746$ 8,170,139$ 6,221,365$ 6,726,495$ 4,938,180$ 5,376,046$ 5,063,225$ 6,833,894$ ReservesBond Reserves670,139$ 670,139$ 670,139$ 670,139$ 670,139$ 670,139$ 670,139$ 670,139$ FEMA Deobligation Reserve36,445 36,445 36,445 36,445 36,445 36,445 36,445 36,445 Sick/Vacation/Bonus Reserve620,120 638,724 657,886 677,622 697,951 718,890 740,456 762,670 Pay Period 27 Reserve204,141 219,141 234,141 249,141 - - - - Operating Reserve 2,357,011 2,606,576 2,687,881 2,826,987 2,862,481 2,953,445 3,047,391 3,144,423 Capital Reserve 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 Total Reserves4,351,411$ 4,634,580$ 4,750,047$ 4,923,889$ 4,730,571$ 4,842,473$ 4,957,987$ 5,077,232$ Ending Fund Balance After Reserves23,415,335$ 3,535,558$ 1,471,318$ 1,802,606$ 207,608$ 533,573$ 105,239$ 1,756,661$ 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedWASTEWATER UTILITY
318 Table 8-34: Water Utility Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjected Beginning of Year Fund Balance37,434,364$ 38,113,847$ 29,029,888$ 26,988,876$ 30,702,014$ 29,390,771$ 29,302,326$ 29,063,939$ Sources of FundsOperating- Sale of Water to General Cust22,384,650$ 23,528,592$ 25,461,486$ 27,553,185$ 29,816,739$ 31,967,502$ 34,273,422$ 36,745,691$ Projected Rate Increase 1,882,287 2,036,919 2,204,255 2,087,172 2,237,725 2,399,140 1,837,285 Bulk/Irrigation Water Sales155,674 143,050 143,050 143,050 143,050 143,050 143,050 143,050 Hydroelectric Revenue2,009,491 1,760,609 1,711,739 1,847,009 1,847,009 1,847,009 1,847,009 1,847,009 Miscellaneous Operating Revenues - 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Non-Operating-- Plant Investment Fees6,273,744 2,500,000 2,500,000 2,200,000 2,200,000 2,000,000 2,000,000 2,000,000 Connection Charges213,763 130,000 130,000 130,000 130,000 130,000 130,000 130,000 Special Assessments(27,039) 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Federal, State, County Grants395,910 919,121 - - - - - - Interest on Investments274,483 252,605 297,094 337,361 383,775 440,862 439,535 435,959 Rent, assessments and other misc revenues88,253 20,500 20,500 20,500 20,500 20,500 20,500 20,500 Sale of Real Estate606,989 - - - - - - - Transfer from General Fund - Fire Training Center92,785 92,785 92,785 92,785 92,785 92,785 92,785 92,785 Projected Bond Proceeds- 35,350,000 - 35,676,562 - 8,455,509 - - Total Sources of Funds32,468,703$ 66,609,549$ 32,423,572$ 70,234,707$ 36,751,030$ 47,364,942$ 41,375,440$ 43,282,278$ Uses of FundsOperating- Administration991,100$ 1,003,052$ 1,266,102$ 1,335,087$ 1,343,208$ 1,383,504$ 1,425,009$ 1,467,759$ Planning and Project Management452,937 611,220 627,430 661,010 665,640 685,610 706,178 727,363 Water Resources and Hydroelectric Operations2,649,972 2,754,443 2,897,848 3,099,848 3,182,827 3,342,312 3,513,581 3,618,989 Water Treatment4,827,057 4,766,150 4,775,882 5,029,221 5,066,733 5,218,735 5,375,297 5,536,556 Water Quality and Environmental Svcs1,326,270 1,415,513 1,330,384 1,400,955 1,411,404 1,453,747 1,497,359 1,542,280 System Maintenance3,106,612 3,227,533 3,192,093 3,361,419 3,386,491 3,488,086 3,592,729 3,700,511 Windy Gap Payment2,275,501 2,618,958 2,314,181 251,200 258,736 266,498 274,493 282,728 Sick and Vacation Accrual- 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Total Operating Uses of Funds15,629,449$ 16,496,869$ 16,503,920$ 15,238,740$ 15,415,040$ 15,938,491$ 16,484,646$ 16,976,185$ Debt- BRWTP 1996 Revenue Bond; Refunding in 2006857,708$ 858,531$ -$ -$ -$ -$ -$ -$ Refunding of the 1999 and 2000 Revenue Bonds2,522,054 2,517,388 2,524,233 2,524,650 1,375,102 - - - Lakewood 2001 Rev Bond; Refunded in 20122,065,733 2,065,950 2,065,333 2,072,083 2,080,817 2,081,367 2,088,883 - Projected Bond-Betasso WTP Improvements- 1,090,143 2,259,081 2,260,181 2,255,681 2,260,681 2,259,981 2,258,681 Projected Bond-NCWCD Conveyance Line- - - 3,179,391 3,179,391 3,179,391 3,179,391 3,179,391 Projected Bond - Barker Dam- - - - - 793,773 793,773 793,773 Total Debt Service5,445,495$ 6,532,012$ 6,848,647$ 10,036,305$ 8,890,991$ 8,315,212$ 8,322,028$ 6,231,845$ WATER UTILITY
319 Table 8-34: Water Utility Fund, 2017 Fund Financial (Cont’d) Transfers - Cost Allocation1,080,393$ 1,248,290$ 1,517,513$ 1,669,264$ 1,836,191$ 2,019,810$ 2,221,791$ 2,443,970$ Planning & Development Services218,941 225,509 267,989 276,029 284,310 292,839 301,624 310,673 Transportation - Admin Support - - 16,300 16,789 17,293 17,811 18,346 18,896 FAM - Municipal Services Center Improvements- - 80,000 - - - - - Total Transfers Out1,299,334$ 1,473,799$ 1,881,802$ 1,962,082$ 2,137,793$ 2,330,460$ 2,541,761$ 2,773,539$ Capital9,414,942$ 10,313,251$ 9,330,215$ 3,707,880$ 11,718,449$ 12,513,715$ 14,365,392$ 15,628,528$ Projected Bond - Betasso WTP IMP- 35,000,000 - - - - - - Projected Bond - NCWCD Conveyance & Distributions Mains- - - 35,326,562 - - - - Projected Bond - Barker Dam/Boulder Reservoir WTP- - - - - 8,355,509 - - Projected Bond - Issuance Costs- 350,000 - 350,000 - 100,000 - - Encumbrances, Carryover and Adjustments to Base- 5,627,577 - - - - - - Total Uses of Funds31,789,220$ 75,793,508$ 34,564,584$ 66,621,569$ 38,162,272$ 47,553,387$ 41,713,827$ 41,610,098$ Sick/Vacation Accrual Adjustment-$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ 100,000$ Ending Fund Balance Before Reserves38,113,847$ 29,029,888$ 26,988,876$ 30,702,014$ 29,390,771$ 29,302,326$ 29,063,939$ 30,836,119$ ReservesBond Reserve3,034,796$ 3,034,796$ 2,181,429$ 2,181,429$ 2,181,429$ 1,600,100$ 1,600,100$ 1,600,100$ Lakewood Pipeline Remediation Reserve15,218,434 15,837,309 16,582,687 17,468,028 18,055,455 18,978,041 19,923,957 20,427,803 FEMA Deobligation Reserve87,951 87,951 87,951 87,951 87,951 87,951 87,951 87,951 Sick/Vacation/Bonus Reserve530,852 546,778 563,181 580,076 597,479 615,403 633,865 652,881 Pay Period 27 Reserve235,109 265,109 295,109 - - - - - Operating Reserve 4,232,196 4,492,667 4,596,431 4,300,206 4,388,208 4,567,238 4,756,602 4,937,431 Capital Reserve 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 Total Reserves25,339,337$ 26,264,609$ 26,306,787$ 26,617,690$ 27,310,522$ 27,848,733$ 29,002,475$ 29,706,167$ Ending Fund Balance After Reserves12,774,510$ 2,765,279$ 682,089$ 4,084,323$ 2,080,249$ 1,453,593$ 61,464$ 1,129,953$ Note:2,080,249$ 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.20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedWATER UTILITY
320 Table 8-35: Workers Compensation Insurance Fund, 2017 Fund Financial 20152016201720182019202020212022ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance2,975,909$ 2,737,537$ 2,352,041$ 2,366,703$ 2,429,047$ 2,544,341$ 2,698,601$ 2,874,580$ Sources of FundsCharges to Departments 1,605,886$ 1,662,726$ 1,721,316$ 1,841,808$ 1,970,735$ 2,088,979$ 2,193,428$ 2,303,099$ Interest Earnings24,400 21,736 21,953 22,173 22,395 22,619 22,845 23,073 Other Revenues134,197 19,391 19,585 19,781 19,979 20,178 20,380 20,584 Total Sources of Funds1,764,482$ 1,703,853$ 1,762,854$ 1,883,762$ 2,013,108$ 2,131,776$ 2,236,652$ 2,346,756$ Uses of FundsInsurance Premiums & Related Expenses112,435$ 167,828$ 174,541$ 181,522$ 188,783$ 196,335$ 204,188$ 212,356$ Consultant Services107,333 116,546 122,373 128,492 134,916 141,662 148,745 156,183 Annual Claim Payments1,399,909 1,094,429 1,143,679 1,195,144 1,248,926 1,305,127 1,363,858 1,425,232 Employee Wellness Program 289,744 - - - - - - - Program Administration - Personnel36,489 225,332 212,541 231,682 226,387 233,178 240,174 247,379 Program Administration - Non-Personnel31,859 50,097 50,598 51,104 51,615 52,131 52,652 53,179 Cost Allocation25,086 28,500 44,460 46,238 48,088 50,011 52,012 54,092 Budget Supplementals- 406,617 - - - - - - Total Uses of Funds2,002,854$ 2,089,349$ 1,748,192$ 1,821,418$ 1,897,813$ 1,977,516$ 2,060,673$ 2,147,435$ Ending Fund Balance Before Reserves2,737,537$ 2,352,041$ 2,366,703$ 2,429,047$ 2,544,341$ 2,698,601$ 2,874,580$ 3,073,902$ Reserves2.3%6.0%6.8%7.8%7.7%2.0%2.0%2.0%Year-end Estimated Liabilities1,607,466$ 1,704,574$ 1,820,629$ 1,963,294$ 2,115,118$ 2,157,420$ 2,200,569$ 2,244,580$ City Reserve Policy (@ 80% risk margin)300,596 318,755 340,458 367,136 395,527 403,438 411,506 419,736 Pay Period 27 Reserve9,765 10,765 11,765 - - - - - Total Reserves1,917,827$ 2,034,094$ 2,172,852$ 2,330,430$ 2,510,645$ 2,560,858$ 2,612,075$ 2,664,317$ Ending Fund Balance After Reserves819,710$ 317,947$ 193,852$ 98,617$ 33,696$ 137,743$ 262,505$ 409,585$ WORKERS COMPENSATION INSURANCE
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City of Boulder
Fees, Rates, and Charges
2017 Annual Budget
Purpose of Section
This section will provide a summary accounting of fees, rates, or user charges (a “fee”), organized
by department, for which an increase or decrease has been approved for 2017. The information
shows what the city charges in 2016 and the percent change in the approved fee effective January
1, 2017 (unless otherwise noted). The purpose of this section is to provide a single location in
which the impact of updated fees on consumers of city services can be found.
Changes to Fees by Department
For 2017, five departments/divisions updated schedules of selected city fees, rates, and charges:
Community Vitality
Finance - Tax and License
Parks and Recreation – Recreation Activity Fund (City Manager Rule only)
Public Works - Development and Support Services
Public Works - Utilities
Fees have been analyzed for the 2017 budget in specific areas as part of annual program
evaluations. Examples include fee reviews undertaken in Community Vitality and in Public Works -
Development and Support Services. For many fees referenced in this section, the approved change
to each fee mirrors the rate of inflation in the general level of prices in the economy, or the
change in construction cost indices widely used in various industries.
Background
The City of Boulder delivers numerous services to residents and businesses throughout the year.
For certain services, good financial management means that the city should recover its costs, in
part or in full. Most services for which the city charges a fee are considered to be of special benefit
to the resident or business receiving the service. Examples are recreation activities, building safety
inspections, development review, vehicle parking, and wastewater treatment.
Cost recovery practices for the city include a periodic review of the fees charged to determine
whether future year city expenditures on selected services are appropriately offset by the fee
revenue collected from the public. That review often takes place as part of the development of the
annual operating budget.
322
Each year, city departments face cost pressures in wages and benefits; fuel, utilities, and office
equipment; and building renovation and repair—no different from the budgets of households and
private enterprises. Because of inflation in general prices, good financial management also
recommends that the city include in the annual operating budget an adjustment of fees in line
with inflation. 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.
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 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 CAGID and UHGID 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.
The fees updated in 2017 are shown in Table 9-01.
Fees, Rates, and Charges
Table 9-01: Community Vitality Fee Impacts
FEE PAID BY TYPICAL BUSINESS/INDIVIDUAL
Approved
2016 Level
Approved
2017 Level Units
Percent
Change
B.R.C.
Section
Neighborhood Parking Permit Fee
Non zone resident pass 90.00$ 100.00$ per permit/per 11.1% 4-20-49
Mall Permits/Fees
Building Extension Permits 16.25$ 16.60$ annual 2.2% 4-20-11
Mobile Vending Carts 2,172.00 2,225.00 annual fee 2.4% 4-20-11
Mall Kiosk Advertising1 975.00 975.00 annual fee 0.0% 4-20-11
Ambulatory Vendor Permit (May-Sept.)108.00 111.00 monthly fee 2.8% 4-20-11
Ambulatory Vendor Permit (Oct.-Apr.)54.00 55.50 monthly fee 2.8% 4-20-11
Electricity Event Fee 19.00 19.50 per day 2.6% 4-20-11
Entertaining Vending Permit 15.00 15.50 per month 3.3% 4-20-11
Personal Services Vending Permit (May-108.00 111.00 per month 2.8% 4-20-11
Personal Services Vending Permit (Oct.-54.00 55.50 per month 2.8% 4-20-11
Garage/Lot Parking Permits
Downtown garage long term permit 360.00$ 410.00$ per permit/per 14% N/A
Downtown lot long term permit 210.00 240.00 per permit/per 14% N/A
Univeristy Hill lot long term permit 185.00 210.00 per permit/per 14% N/A
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Fees, Rates, and Charges
Finance—Tax and License Division
Auctioneer License Fees
The city will increase this license fee by the amount of the Consumer Price Index (CPI) and
round up to the next even dollar amount of $83. The city will charge, in addition to the yearly
license fee above, $7 for each employee of applicant businesses that the division subjects to
an on-line background check through the Colorado Bureau of Investigation. These results,
which will be provided to the Police Department for their review and assessment for criminal
operation concerns of applicant businesses, will be more complete than what the Police
Department is currently able to obtain and review prior to an application decision by the city.
Circus, Carnival, and Menagerie License Fees
The city will increase this license fee by the amount of CPI and round up to the next even dollar
amount of $435. The city does not complete background checks as part of this license review
process.
Itinerant Merchant License Fees
The city will increase this license fee by the amount of CPI and round up to the next even dollar
amount of $57. The city will charge, in addition to the yearly license fee above, $7 for each
employee of applicant businesses that the division subjects to an on-line background check
through the Colorado Bureau of Investigation. These results, which will be provided by the Finance
Department to Police Department for their review and assessment for criminal operation concerns
of applicant businesses, will be more complete than what the Police Department is currently able
to obtain and review prior to an application decision by the city.
Secondhand Dealer and Pawnbroker License Fees
The city will increase the secondhand dealer license fee to $116 and the pawnbroker license fee to
$2,181 which is the increase in the CPI, rounded to the nearest dollar. The city will
charge , in addition to the yearly license fee above, $7 for each employee of applicant
businesses that the division subjects to an online background check through the Colorado
Bureau of Investigation. These results, which will be provided to the Police Department for their
review and assessment for criminal operation concerns of applicant businesses, will be more
complete than what the Police Department is currently able to obtain and review prior to an
application decision by the city.
Mobile Food Vehicle Sales
The city will increase this license fee by the CPI and round up to the next even dollar amount of
$242. The division does not complete background checks as part of this license review process.
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License Application Trends
Mobile Food Vehicle licenses have increased this year, but their growth has slowed from 2013.
Sales and Use Tax license applications have also increased but at a slower pace.
Liquor Permits and Temporary Modifications for events have increased slowly this year, but not
with as much velocity as in past years. Permanent Liquor License applications have held steady
this year, with some notable license surrenders. Violation and renewal hearings increased in
conjunction with liquor licenses.
Calculation of Fee Change
Table 9-02 displays the approved fees updated for 2017. The city has used the CPI to increase
fees in each case, unless there was a rationale to leave the fees unchanged. The city has taken on
the state’s portion of review for local only permit processing, adding the necessary fee and the
work required to provide better background check results to the Police Department.
The city coordinates Medical and Recreational Marijuana Business licensing with the City
Attorney’s Office, collecting and reviewing citywide expenditures, to allow for determination
of reasoned and concrete rationale before suggesting any changes to those license fees.
Fees, Rates, and Charges
Table 9-02: Finance Fee Impacts
FEE PAID BY TYPICAL APPLICANTS
Approved
2016 Level
Approved
2017 Level Units
Percent
Change
B.R.C.
Section
Auctioneer License Fee
Annual fee with license issued each event 81$ 83 per year 2.5% 4-20-3
Total including background checks 1 95 97 per year 2.1% 4-20-3
Circus, Carnival, & Menagerie License Fee
Cost per event day 425$ 435 per day 2.4% 4-20-5
Itinerant Merchant License Fee
Annual license fee 56$ 57 per year 1.8%
Total including background checks 2 98 99 per year 1.0% 4-20-10
Second Hand Dealer & Pawnbroker License
2nd Hand Calendar/Renewal 113$ 116 per year 2.7% 4-20-17
Total including background checks 1 127 130 per year 2.4% 4-20-17
Pawn Calendar/Renewal 2,127 2,181 per year 2.5% 4-20-17
Total including background checks 1 2,142 2,195 per year 2.5% 4-20-17
Mobile Food Vehicle License fees
MFV License fee 236$ 242 per year 2.5% 4-20-66
MFV Renewal fee 236 242 per year 2.5% 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.
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Parks and Recreation – Recreation Activity Fund
The Recreation Activity Fund (RAF) is used to fund the operations and maintenance of the
Parks and Recreation department’s recreation, fitness, aquatics and sports facilities and
programs. RAF funds are largely derived (85%) from program and facility user fees with
supplemental funding (15%) from the General Fund (primarily intended to fund subsidized
programs for individuals with disabilities and community members with low-incomes).
The department continues master plan directed work to ensure subsidy is intentionally used
and services recover appropriate levels of costs. The Service Delivery model, developed in
2014 with the Parks and Recreation Advisory Board’s (PRAB’s) input, provides a framework to
ensure programming aligns with financial sustainability goals and service delivery. This model
includes criteria to ensure subsidy is allocated to programs providing community benefit and
services are managed according to best practices in life-cycle management.
Additionally, fee setting for 2017 include considerations related to the impacts of Affordable
Care Act and Living Wage implementation. Diligent work done in the past two years allowed
the department to cover the short term impacts of these policy directives while more work has
to be done in the coming years to ensure subsidy use is not directed towards policy decisions
but rather towards increasing access for our users. As personnel expenses increase, fees also
must adjust to ensure fund sustainability.
For 2017, program fee increases vary, depending upon the type of program and level of
community benefit, with an average increase to affected areas of approximately 10%. The
department will continue to analyze the services it provides to ensure alignment with
sustainability goals, community benefit, and best practices in program management.
Public Works – Development and Support Services (PW-DSS)
Excise Taxes and Impact Fees
The city currently collects development related excise taxes and capital facilities impact fees
to fund the cost of future capital improvements related to growth. In 2008, the city retained
TischlerBise to update the Development Excise Tax (DET) study prepared in 1996 and to
prepare an impact fee study for various infrastructure categories. As part of the 2010 budget
process, city council adopted impact fees for fire, human services, library, fire, police,
municipal facilities, and parks and recreation capital improvements to serve new growth.
In May 2015 the City Council expanded the affordable housing linkage fee beyond the density
bonus in the Downtown-5 (DT-5) zoning district to all non-residential projects citywide. The
fee was phased in from September 2015 to June 2016, increasing 25% every three months.
The full adopted fee has been in place since June 6, 2016.
Fees, Rates, and Charges
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In 2015, the city began conducting a series of studies to update the DET and Impact Fees.
These studies will expand beyond capital facility infrastructure by addressing growth related
improvements for multi-modal transportation and housing. It is expected that the results of
these studies will be presented to Council in late 2016 and inform adoption of a new DET and
Impact Fee schedule in the first quarter of 2017.
Fee Update
It is recommended that necessary cost adjustments be made as part of the annual evaluation
and update of excise taxes and impact fees. The maximum amount that can be charged as
an excise tax is limited by the amounts approved by voters.
The city approved adjusting each impact fee and development excise tax in 2017 by an
inflation factor (Engineering News Record cost index for all impact fees and the Consumer
Price Index for the excise taxes). Table 9-03 demonstrates the impact the changes would
have on three types of development scenarios:
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.
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. There are approximately
4,650 properties with rental housing licenses that have not completed the SmartRegs process
as of July 2016.
City costs to administer the SmartRegs program include contracted services and associated
FTE. Since its inception the program has been funded 100% through the CAP tax. After a
review of the Rental Housing Licensing and SmartRegs programs it was determined that the
costs for administering the SmartRegs program be partially recovered through a new fee
charged to those properties who are utilizing the SmartRegs services. Since the tenants and
landlords benefit from the SmartRegs program similar to the Rental Housing Licensing
program, they should pay a portion of the costs consistent with the cost recovery model for
the Rental Licensing Fee. This would mean 60% of the program costs would be covered by
this new fee while the remaining 40% would be covered using the CAP tax.
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327
The new SmartRegs Services fee is $50 and will apply to any new or renewal Rental Housing
License that has not passed a SmartRegs inspection by March 31, 2017. The fee would be
due at the time of license issuance. Public outreach regarding this new fee was be conducted
in September 2016.
Fees, Rates, and Charges
Table 9-03: Planning and Development Services Fee Impacts
FEE PAID BY TYPICAL PROJECT
Approved
2016 Level
Approved
2017 Level Units
Percent
Change
B.R.C.
Section
Single Family Residential (3,000 sq. ft)
Capital Facility Impact Fees 6,087$ 6,209$ per application 2.0%4-20-62
Transportation Excise Taxes 2,276 2,324 per application 2.1%3-8-3
Park Land Excise Taxes 1,170 1,195 per application 2.1%3-8-3
Multifamily Residential (10 units)
Capital Facility Impact Fees 47,050$ 47,990$ per application 2.0%4-20-62
Transportation Excise Taxes 16,866 17,220 per application 2.1%3-8-3
Park Land Excise Taxes 8,135 8,306 per application 2.1%3-8-3
Non-residential (7,500 sq. ft. retail)
Capital Facility Impact Fees 7,875$ 8,025$ per application 2.0%4-20-62
Affordable Housing Linkage Fee1 26,100 53,250 per application 104.0%4-20-62
Transportation Excise Taxes 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)2
-$ 50$ per license 4-20-18
Notes:
1 The affordable housing linkage fee was phased in over nine months and the rate in effect on Jan 1, 2016 was 50% of the full rate.
2 The SmartRegs fee is effective March 31, 2017.
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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 that 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 is comprised of a quantity charge
based on the volume of use, and a fixed service charge based on meter size. The fixed service
charge is designed to recover costs related to meter reading, billing, and collection which are
attributable to each customer regardless of the quantity used. This charge also recovers a portion
of the capital costs to assist with revenue stability. The quantity charge primarily recovers those
costs that are incurred to provide customer average and peak usage requirements.
The impact of the change in quantity and service charges will vary based on customer type and
actual consumption. Table 9-04 presents estimates of impacts on the 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 Historical Monthly Use (HMU) for
water budget calculation, a 1” meter with 412,000 gallons of annual consumption, and
7,000 square feet of impervious area.
Inside City Commercial - Hotel account using Average Monthly Use (AMU) for water
budget calculation, a 3” meter with 3,200,000 gallons of annual consumption, and
153,000 square feet of impervious area.
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The utilities also assess charges to new customers and customers increasing their impact on
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, and changes in the fees are
generally attributable to cost changes in equipment, fleet, and personnel costs. Table 9-05
displays the changes to fees paid by typical users of these services in 2017.
Fees, Rates, and Charges
Table 9-04: Sample Utility Bill Impacts
Table 9-05: Utility Specific Charge Impacts
UTILITY BILL FOR TYPICAL ACCOUNT
Approved
2016 Level
Approved
2017 Level Units
Percent
Change
B.R.C.
Section
Water Utility Bill
Residential Use 475$ 513$ per year 8.0% 4-20-25
Commercial Use - Restaurant 1,355 1,464 per year 8.0% 4-20-25
Commercial Use - Hotel 12,831 13,858 per year 8.0% 4-20-25
Wastewater Utility Bill
Residential Use 381$ 400$ per year 5.0% 4-20-28
Commercial Use - Restaurant 2,522 2,648 per year 5.0% 4-20-28
Commercial Use - Hotel 19,637 20,619 per year 5.0% 4-20-28
Stormwater / Flood Management Utility Bill
Residential Use 168$ 181$ per year 8.0% 4-20-45
Commercial Use - Restaurant 351 379 per year 8.0% 4-20-45
Commercial Use - Hotel 7,736 8,354 per year 8.0% 4-20-45
CHARGE FOR TYPICAL CUSTOMER
Approved
2016 Level
Approved
2017 Level Units
Percent
Change
B.R.C.
Section
Utility Specific Service Charges
Meter Installation - 3/4 inch meter 616$ 666$ per occurrence 8.1% 4-20-23
Meter Installation - 2 inch meter 3,264 3,282 per occurrence 0.6% 4-20-23
Water Tap Fee - 3/4 inch tap 117 270 per occurrence 130.8% 4-20-23
Water Tap Fee - 2 inch tap 591 706 per occurrence 19.5% 4-20-23
Wastewater Tap Fee - 4 inch tap 125 185 per occurrence 48.0% 4-20-27
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Fees, Rates, and Charges
Plant investment fees (PIFs) are one time charges related to development to ”buy in” into
infrastructure capacity that was funded by existing customers. Utilities PIFs are increasing by two
percent, based on the five-year rolling average Engineering News Record (ENR) Cost Index for
Denver. Table 9-06 shows the 2017 change to each PIF after this inflation factor is applied to the
city’s 2016 PIF schedule.
Table 9-06: Plant Investment Fee Impacts
PLANT INVESTMENT FEES
Approved
2016 Level
Approved
2017 Level Units
Percent
Change
B.R.C.
Section
Water Plant Investment Fee (PIF)
Single Family Residential Outdoor
(first 5,000 sq. ft. of irrigable area)
2.84$ 2.90$ per sq. ft. irrigated
area
2.1% 4-20-26
Single Family Residential Indoor 12,188 12,432 single unit dwelling 2.0% 4-20-26
Wastewater Plant Investment Fee 4,754 4,849 single unit dwelling 2.0% 4-20-29
Stormwater / Flood Management
Plant Investment Fee (PIF)
2.19 2.23 per sqft impervious
area
1.8% 4-20-46
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Summary of Approved Changes
In summary, these departments/divisions are adjusting fees in 2017: Community Vitality, Finance
- Tax and License, Parks and Recreation, Public Works – Development and Support Services, and
Public Works - Utilities.
In total, the changes in fees, charges, and rates will create an additional $4.5 million in revenue in
2017, based on the best available information. Table 9-07 provides the revenue generation esti-
mates at the department and program level.
Some of the change in revenue comes from greater expected demand for certain city services, and
the remainder of the revenue change is caused by the updated fee amount charged to the con-
sumer of city services. Updating the city’s fee schedules implements the city’s commitment to cost
recovery involving fee and rate based services.
Table 9-07: Citywide Revenue Impacts
Fees, Rates, and Charges
Approved
2016 Revenues
Approved
2017 Revenues
Percent
Change
Community Vitality
Mobile Vending Carts 28,236$ 28,925$ 2.4%
Mall Kiosk Advertising1 4,875 4,875 0.0%
Ambulatory/Personal Service Permit 4,000 4,112 2.8%
Electricity Event Fee 500 513 2.6%
Entertaining Vending Permit 100 103 3.3%
Downtown garage long term parking permit 3,097,440 3,527,640 14%
Downtown lot long term parking permit 212,520 242,880 14%
University Hill long term parking permit 48,100 54,600 14%
Finance - Tax and License
Auctioneer License Fees 188 193 2.5%
Circus, Carnival, & Menagerie License Fee 2,550 2,613 2.5%
Itinerant Merchant License Fee 1,460 1,496 2.5%
Second Hand Dealer & Pawnbroker License Fee 3,968 4,067 2.5%
Mobile Food Vehicle License/Renewal Fees 3,281 3,363 2.5%
Public Works - Development and Support
Capital Facility Impact Fees 2 1,302,745 1,783,670 36.9%
Affordable Housing Linkage Fee 858,239 650,000 -24.3%
Transportation Excise Taxes 976,895 735,800 -24.7%
Parkland Excise Taxes 233,345 226,352 -3.0%
SmartRegs Services Fee - 230,000 N/A
Public Works - Utilities
Water Utility Rates 25,410,880$ 27,390,404$ 7.8%
Wastewater Utility Rates 19,320,747 20,286,783 5.0%
Stormwater / Flood Management Utility Rates 9,997,216 10,796,993 8.0%
Water Utility Specific Service Charges 238,000 251,050 5.5%
Wastewater Utility Specific Service Charges 10,000 10,000 0.0%
All Departments 61,757,973$ 66,239,121$ 7.3%
Notes:
22017 revenue estimate based on a 5-year average.
DEPARTMENT / FEE
1Rate per panel was cut in half a few years back as the panels were not selling. They continue to go unsold. Many of the panels are now
free to city departments.
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