2016 Annual Budget, Volume 12016 ANNUAL BUDGET
V OLUME I
CITY OF BOULDER, COLORADO
2016 Annual Budget Volume I
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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, 2015. 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.
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
2016 Annual Budget
Mayor ................................................................................ Suzanne Jones
Mayor Pro Tem ...................................................................... Mary Young
Council Members .................................................... Matthew Appelbaum
Aaron Brockett
Jan Burton
Lisa Morzel
Andrew Shoemaker
Sam Weaver
Bob Yates
City Manager ................................................................ Ja ne S. Brautigam
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CITY OF BOULDER STAFF
City Manager .............................................................................................. Jane S. Brautigam
City Attorney ....................................................................................................................................... Tom Carr
Municipal Judge ....................................................................................................................... Linda P. Cooke
Assistant City Manager .............................................................................................. Mary Ann Weideman
Chief Financial Officer .................................................................................................................. Bob Eichem
Director of Finance ............................................................................................ Cheryl Pattelli
Director of Public Works for Utilities ............................................................................. Jeffrey M. Arthur
Executive Director of Energy Strategy and Electric Utility Development ................ Heather Bailey
Director of Support Services/City Clerk ............................................................................. Lynnette Beck
Director of Parks and Recreation ........................................................................................ Yvette Bowden
Fire Chief .......................................................................................................................... Michael Calderazzo
Municipal Court Administrator .................................................................................................... James Cho
Executive Director of Planning, Housing and Sustainability ........................................ David Driskell
Director of Library and Arts ..................................................................................................... David Farnan
Interim Director of Labor Relations ................................................................................... Michael Clasen
Director of Information Technology ........................................................................................... Don Ingle
Director of Human Resources .................................................................................. Joyce Lira
Director of Human Services ........................................................................................................ Karen Rahn
Executive Director of Public Works .................................................................................. Maureen F. Rait
Interim Director of Public Works for Transportation ................................................ Michael Sweeney
Police Chief ....................................................................................................................................... Greg Testa
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 ....................................................................................................... Maria Diaz
Budget Analyst ......................................................................................Milford John-Williams
Public Works - Utilities ............................................................................................ Ken Baird
City Attorney’s Office ................................................................................... Heather Hayward
Human Resources ........................................................................................... Rachel Deckert
Parks and Recreation ......................................................................................... Kady Doelling
Public Works - Development and Support Services ............................................... John Frazer
Fire ......................................................................................... David Gelderloos/Heidi Tregay
Municipal Court ....................................................................................................... Jean Gr ill
Planning, Housing and Sustainability ................................................................. Trish Jimenez
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
Police ............................................................................................................. Bridget Pa nkow
Public Works - Transportation ............................................................................... Jenna Pratt
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Title Page ........................................................................................................................ i
GFOA Budget Award ..................................................................................................... iii
City Council ................................................................................................................... v
City of Boulder Staff .......................................................................................................vi
Table of Contents ......................................................................................................... viii
List of Figures and Tables............................................................................................... x
How to Use this Document .......................................................................................... xv
CITY MANAGER’S BUDGET MESSAGE
2016 Budget Message ............................................................................................ 1
Attachment A: Significant Changes Between 2015 and 2016 Budget ..................... 11
Attachment B: 2015 Significant Budget Changes by Fund,
One Time, and Ongoing ........................................................................................ 21
STRATEGY AND PRIORITIES
Strategic Planning ................................................................................................. 31
Priority Based Budgeting (PBB) Results and Attributes ............................................ 37
Budget Allocation by PBB Quartile ......................................................................... 41
Priority Based Budgeting Programs by Quartile ...................................................... 43
Priority Based Budgeting 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
ENERGY STRATEGY AND ELECTRIC UTILITY DEVELOPMENT PROJECT
Overview and Budget ......................................................................................... 125
CIVIC AREA
Highlights, Status and Budget ............................................................................. 131
2016 ANNUAL BUDGET
TABLE OF CONTENTS
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DEPARTMENT OVERVIEWS
City Attorney’s Office ......................................................................................... 135
City Council ........................................................................................................ 141
City Manager’s Office ........................................................................................ 147
Communications, Clerk and Support Services .................................................... 153
Community Vitality ............................................................................................ 159
Finance ............................................................................................................... 167
Fire .................................................................................................................... 173
General Governance ........................................................................................... 179
Human Resources .............................................................................................. 183
Human Services ................................................................................................. 191
Information Technology ..................................................................................... 195
Library and Arts ................................................................................................. 201
Municipal Court ................................................................................................. 207
Open Space and Mountain Parks ......................................................................... 213
Parks and Recreation ......................................................................................... 221
Planning, Housing and Sustainability .................................................................. 227
Police ................................................................................................................ 237
Public Works ...................................................................................................... 241
Development and Support Services ............................................................. 245
Transportation ............................................................................................ 251
Utilities ....................................................................................................... 257
FUND FINANCIALS
Fund Financials ................................................................................................... 265
FEES, RATES, AND CHARGES
Overview ............................................................................................................ 315
Community Vitality ............................................................................................. 316
Finance ............................................................................................................... 317
Parks and Recreation .......................................................................................... 319
Public Works
Development and Support Services ............................................................. 319
Utilities ....................................................................................................... 321
ORDINANCE
Certificate of Authenticity ................................................................................... 325
Ordinance ........................................................................................................... 326
2016 ANNUAL BUDGET
TABLE OF CONTENTS
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CITY MANAGER’S MESSAGE
Table 1-01: General Fund Revenues 2009-2016 .................................................. 2
Figure 1-01: Community Sustainability Framework ............................................... 3
STRATEGY AND PRIORITIES
Figure 2-01: Planning and Finance Policy Structure in Boulder, Colorado ............ 34
Figure 2-02: Budget Allocations for 2016 in PBB Terms ...................................... 36
Table 2-01: Proportion of Funding by PBB Quartile ............................................ 36
Figure 2-03: 2016 Budget Allocations by PBB Quartile, All City Programs ............ 41
Figure 2-04: 2016 Budget Allocations by PBB Quartile for Community
Programs ........................................................................................ 42
Figure 2-05: 2016 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 SERVICES
Figure 5-01: 2016 Annual Budget ...................................................................... 83
Table 5-01: Funds Summary .............................................................................. 85
Figure 5-02: Citywide Revenues (Sources) for 2016 ............................................ 87
Figure 5-03: Citywide Revenues (Sources) for 2016, without Utilities .................. 88
Table 5-02: Sales and Use Tax Components ...................................................... 89
Figure 5-04: Sales Tax Revenues 2010-2016...................................................... 90
Table 5-03: Property Tax Rates for 2016 ........................................................... 91
Figure 5-05: Property Tax Revenues 2010-2016 ................................................ 92
Figure 5-06: General Fund Revenues (Sources) for 2016 ..................................... 93
Table 5-04: Summary of Revenues (Sources) by Fund ........................................ 94
Figure 5-07: Citywide Expenditures (Uses) for 2016 ......................................... 101
Figure 5-08: Citywide Expenditures (Uses) for 2016, without Utilities ............... 102
Table 5-05: Summary of Key Assumptions ...................................................... 103
Figure 5-09: Staffing Levels: Standard FTEs 2002-2016 .................................... 103
Table 5-06: Staffing Levels by Department ...................................................... 104
Figure 5-10: General Fund Expenditures (Uses) for 2016 .................................. 105
Table 5-07: Summary of Expenditures (Uses) by Fund ..................................... 106
Table 5-08: Summary of Transfers by Originating Fund ................................... 111
2016 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
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Table 5-09: Outstanding Debt……... ................................................................ 115
Table 5-10: 2015-2021 Debt Service……... ..................................................... 116
Table 5-11: 2016 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 ...................................................... 128
Table 6-03: Project Detail Page ........................................................................ 129
CIVIC AREA
Table 7-01: 2016 Annual Budget ..................................................................... 134
DEPARTMENT OVERVIEWS
City Attorney’s Office
Table 8-01: Summary Budget .......................................................................... 136
Table 8-02: Significant Changes Between 2015 and 2016 Budget .................... 138
Table 8-03: Department Detail Page ................................................................ 139
City Council
Table 8-04: Summary Budget ........................................................................... 142
Table 8-05: Significant Changes Between 2015 and 2016 Budget .................... 144
Table 8-06: Department Detail Page ................................................................ 145
City Manager’s Office
Table 8-07: Summary Budget ........................................................................... 148
Table 8-08: Significant Changes Between 2015 and 2016 ................................ 151
Table 8-09: Department Detail Page ................................................................ 152
Communications, Clerk and Support Services
Table 8-10: Summary Budget ........................................................................... 155
Table 8-11: Significant Changes Between 2015 and 2016 ................................ 157
Table 8-12: Department Detail Page ................................................................ 158
Community Vitality
Table 8-13: Summary Budget ........................................................................... 161
Table 8-14: Significant Changes Between 2015 and 2016 ................................ 164
Table 8-15: Department Detail Page ................................................................ 165
Finance
Table 8-16: Summary Budget ........................................................................... 169
Table 8-17: Significant Changes Between 2015 and 2016 Budget .................... 170
Table 8-18: Department Detail Page ................................................................ 171
2016 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
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Fire
Table 8-19: Summary Budget ........................................................................... 175
Table 8-20: Significant Changes Between 2015 and 2016 Budget .................... 176
Table 8-21: Department Detail Page ................................................................. 177
General Governance
Table 8-22: Summary Budget ............................................................................ 180
Table 8-23: Significant Changes Between 2015 and 2016 Budget ..................... 180
Table 8-24: Department Detail Page ................................................................. 181
Human Resources
Table 8-25: Summary Budget ............................................................................ 185
Table 8-26: Significant Changes Between 2015 and 2016 Budget ..................... 188
Table 8-27: Department Detail Page ................................................................. 189
Human Services
Table 8-28: Summary Budget ............................................................................ 192
Table 8-29: Significant Changes Between 2015 and 2016 Budget ..................... 193
Table 8-30: Department Detail Page ................................................................. 194
Information Technology
Table 8-31: Summary Budget ............................................................................ 196
Table 8-32: Significant Changes Between 2015 and 2016 Budget ..................... 199
Table 8-33: Department Detail Page ................................................................. 200
Library and Arts
Table 8-34: Summary Budget ............................................................................ 203
Table 8-35: Significant Changes Between 2015 and 2016 Budget ..................... 204
Table 8-36: Department Detail Page ................................................................. 205
Municipal Court
Table 8-37: Summary Budget ............................................................................ 208
Table 8-38: Significant Changes between 2015 and 2016 Budget ..................... 210
Table 8-39: Department Detail Page ................................................................. 211
Open Space and Mountain Parks
Table 8-40: Summary Budget ............................................................................ 215
Table 8-41: Significant Changes between 2015 and 2016 Budget ..................... 217
Table 8-42: Department Detail Page ................................................................. 218
Parks and Recreation
Table 8-43: Summary Budget ............................................................................ 222
Table 8-44: Significant Changes Between 2015 and 2016 Budget ..................... 224
Table 8-45: Department Detail Page ................................................................. 225
2016 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
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Planning, Housing and Sustainability
Table 8-46: Summary Budget ............................................................................ 229
Table 8-47: Significant Changes Between 2015 and 2016 Budget ..................... 233
Table 8-48: Department Detail .......................................................................... 234
Police
Table 8-49: Summary Budget ............................................................................ 238
Table 8-50: Significant Changes Between 2015 and 2016 Budget ..................... 239
Table 8-51: Department Detail Page ................................................................. 240
Public Works
Table 8-52: Summary Budget ............................................................................ 242
Table 8-53: Department Detail Page ................................................................ 243
Public Works-Development and Support Services Division
Table 8-54: Summary Budget ............................................................................ 246
Table 8-55: Significant Changes Between 2015 and 2016 Budget ..................... 248
Table 8-56: Department Detail Page ................................................................. 249
Public Works-Transportation Division
Table 8-57: Summary Budget ............................................................................ 252
Table 8-58: Significant Changes Between 2015 and 2016 Budget ..................... 254
Table 8-59: Department Detail Page ................................................................. 255
Public Works-Utilities Division
Table 8-60: Summary Budget ............................................................................ 259
Table 8-61: Changes Between 2015 and 2016 Budget ...................................... 261
Table 8-62: Department Detail Page ................................................................. 262
FUND FINANCIALS
Table 9-01: General Fund ................................................................................. 266
Table 9-02: .25 Cent Sales Tax Fund ................................................................. 272
Table 9-03: Affordable Housing Fund ............................................................... 273
Table 9-04: Airport Fund .................................................................................. 274
Table 9-05: Boulder Junction Access District (GID)-Parking Fund ...................... 275
Table 9-06: Boulder Junction Access District (GID)-TDM Fund ........................... 276
Table 9-07: Boulder Junction Improvement Fund .............................................. 278
Table 9-08: Capital Development Fund ............................................................. 279
Table 9-09: 2011 Capital Improvement Bond Fund ........................................... 280
Table 9-10: Climate Action Plan Fund ............................................................... 281
Table 9-11: Community Development Block Grant Fund ................................... 282
Table 9-12: Community Housing Assistance Program Fund............................... 283
2016 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
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2016 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
Table 9-13: Compensated Absences Fund ........................................................ 284
Table 9-14: Computer Replacement Fund ......................................................... 285
Table 9-15: Downtown Commercial District Fund ............................................. 286
Table 9-16: Equipment Replacement Fund ........................................................ 288
Table 9-17: Facility Renovation and Replacement Fund ..................................... 289
Table 9-18: Fleet Operations Fund .................................................................... 290
Table 9-19: Fleet Replacement Fund ................................................................. 291
Table 9-20: Home Investment Partnership Grant Fund ..................................... 292
Table 9-21: Library Fund .................................................................................. 293
Table 9-22: Lottery Fund .................................................................................. 294
Table 9-23: Open Space Fund ........................................................................... 296
Table 9-24: Permanent Parks and Recreation Fund ............................................ 298
Table 9-25: Planning and Development Services Fund ....................................... 299
Table 9-26: Property and Causality Fund ........................................................... 300
Table 9-27: Recreation Activity Fund ................................................................. 301
Table 9-28: Stormwater and Flood Management Utility Fund ............................. 302
Table 9-29: Telecommunications Fund ............................................................. 304
Table 9-30: Transit Pass General Improvement District Fund............................. 305
Table 9-31: Transportation Fund ...................................................................... 306
Table 9-32: Transportation Development Fund ................................................. 308
Table 9-33: University Hill Commercial District Fund......................................... 309
Table 9-34: Wastewater Utility Fund .................................................................. 310
Table 9-35: Water Utility Fund .......................................................................... 312
Table 9-36: Workers Compensation Fund ......................................................... 314
Fees, Rates, and Charges
Table 10-01: Community Vitality Fee Impacts in 2016 ........................................ 316
Table 10-02: Finance Fee Impacts in 2016 .......................................................... 318
Table 10-03: Planning and Development Services Fee Impacts in 2016 ............... 321
Table 10-04: Sample Utility Bill Impacts in 2016 ................................................. 322
Table 10-05: Utility Specific Charge Impacts in 2016 .......................................... 323
Table 10-06: Plant Investment Fee Impacts in 2016 ............................................ 323
Table 10-07: Citywide Revenue Impacts in 2016 ................................................. 324
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2016 ANNUAL BUDGET
HOW TO USE THIS DOCUMENT
The City of Boulder’s 2016 Annual Budget contains a detailed description of how the city plans to
invest available resources in city operations in 2016. 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 2015 through 2021, and historic data for revenues and expendi-
tures prior to 2015.
Document Organization
The 2016 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
Civic Area Highlight
Department Overviews
Fund Financials
Fees, Rates, and Charges
CITY MANAGER’S BUDGET MESSAGE
The City Manager’s Budget Message is a transmittal letter from Boulder’s City Manager to Boul-
der’s City Council and residents that summarizes the contents of the 2016 Recommended Budget.
The transmittal letter includes attachments that detail variances between the 2016 operating
budget and the 2015 operating budget. These attachments have been updated from the original
transmission of the 2016 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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2016 ANNUAL BUDGET
HOW TO USE THIS DOCUMENT
SOURCES, USES, AND DEBT SERVICE
The Sources and Uses section contains summary information of the 2016 Annual Budget, pro-
jected 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 section lists the debt service payments from 2015 to 2021,
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, 2015 accomplishments, and 2016 key initiatives for the city’s Energy
Strategy and Electric Utility Development Project. It includes the 2016 Annual budget for the pro-
ject, as well as details on significant changes between the 2015 and 2016 budgets.
CIVIC AREA
The Special Highlight on the Civic Area section describes the major work components of the Civic
Area including the 2016 Civic Area Annual budget, as well as a description of the timing of devel-
opment.
DEPARTMENT OVERVIEWS
The Department Overviews section describes the operational structure and function, 2015 accom-
plishments, and 2016 key initiatives for each of the city’s departments. It includes details on sig-
nificant changes between the 2015 and 2016 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
2014 actual, 2015 revised, 2016 annual and 2017 –2021 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, 2016, 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 to you the City Manager’s 2016 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 total annual budget of $327 million (excluding transfers) across all funds and areas
represents a 2.5 percent increase in spending over 2015. Of this, $4.6 million, or approximately
two thirds, comes from increased capital spending over 2015. Other one-time expenditures
remain flat, and about one third of the increase is for ongoing expenditures. The increase in
one-time capital spending reflects focused savings that have been set aside in funds such as
the Utilities, Parks and Recreation and Open Space funds over several years – and includes
significant leveraged funding, particularly in Transportation, as well as continued funding for
ongoing flood recovery and resilience. The net ongoing increase includes important, strategic
investment in the community, outlined below, but also represents cyclical decreases in some
operating areas, such as fleet replacement, as well as realized savings in areas such as health
care costs.
Projected 2016 General Fund expenditures of $132.2 million will increase by 2.9 percent over
the 2015 Approved Budget. This represents a 4.2 percent increase in ongoing spending, with a
slight reduction in one-time spending over 2015. The 2015 budget included higher one-time
dollars to provide flexibility in covering unknown expenditure timelines for costs incurred for
the municipalization project.
The economic outlook for the city continues to be positive, with stable revenues projected in
the coming years. Boulder’s fiscal health is reflected in its tax revenue collections and the
community’s unemployment level of 3.8 percent as of June, 2015, down 0.5 percent from the
previous year. Total sales and use tax collections were up 4.2 percent through June 2015 when
compared to collections through June 2014. Retail sales tax revenues, which are the largest
portion of total revenues and most indicative of ongoing revenue trends, are up 5.76 percent
over 2014, through June 2015. It is anticipated that 2015 revenues will meet revenue
projections. Although there have been recent fluctuations in the markets, these are not
necessarily indicative of any overall change in the economic picture. Staff will continue to
monitor revenues closely.
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City Manager’s Message
The table below shows General Fund revenue collections compared to budget projections since
2009.
Projected Proposed
2009 2010 2011 2012 2013* 2014* 2015** 2016
Revised Budget $104,611 $107,908 $100,312 $110,424 $112,516 $118,861 $124,824 $128,264
Actuals $104,387 $107,928 $103,112 $112,520 $117,082 $123,484
* excluding insurance, FEMA and State reimbursements related to the 2013 Flood
** excluding reimbursement for earnest money for Boulder Community Hospital Property bid
Revenues in 2013 and 2014 came in above projections, though 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. 2014 retail sales tax collections came in strong for the year and economists are
now fairly consistent in projecting a stable economy for the next few years. The city’s 2015 and
2016 revenue projections have been revised to reflect this information. City staff projects a 5.9
percent increase in total sales and use tax revenues for 2015, which includes a 5.75 percent
increase in retail sales tax revenues. 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 2015 still reflects the lower assessment values coming out of the Great Recession.
Those values are anticipated to increase in the years beyond 2015, with a substantial increase
in 2016. 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.
Over the last three years, City Council has adopted a number of Master and Strategic Plans that
reflect extensive public input in support of community priorities. This has helped to provide the
road map for strategic investments. Based on these strategic plans, as well as a number of
other studies and plan work in progress – such as the Fire Community Risk Assessment and
flood mapping studies and mitigation plans – the city is moving forward to implement strategic
investments in staffing and infrastructure, which will make the community more resilient in the
face of economic challenges and environmental impacts.
I am proud to say that the city’s leadership team has worked extensively this year on aligning
resources with achieving community priorities, and working toward a long-term, citywide
strategic plan, guided by the sustainability framework and in conjunction with the update to the
Table 1-01: General Fund Revenues 2009-2016
(in $1,000s)
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City Manager’s Message
Boulder Valley Comprehensive Plan. The 2016 Recommended Budget continues the multi-year
approach of allocating funds to the highest council and community priorities, with ongoing
focus on strengthening resilience within the city organization and community infrastructure. It
includes increased and strategic investment in all outcome areas of the Sustainability
Framework:
2016 Recommended Budget highlights include:
Safe Community
In part, the 2016 Recommended Budget, is informed by the effects of the September 2013
Flood which caused significant flooding and extensive damage to many Colorado
communities. In Boulder, total damage to city infrastructure and public lands is estimated at
$28 million, and private-property damage is estimated at $200 million.
The 2016 budget continues to reflect ongoing investment for recovery and mitigation necessary
to strengthen the city’s long-term resilience. In particular, flood recovery on Open Space will
continue throughout 2016 and additional funding approved in the 2015 budget process is
being applied to an accelerated CIP in water, wastewater and stormwater/flood management
systems, which will continue in 2016 and beyond. As a result of strong fiscal policy, the city has
been in the position to provide an enhanced capital investment in these areas, which is
expected to continue into the foreseeable future. Additional information has been included in
the Draft 2016-2021 CIP.
In continued support of the Police and Fire Master Plans and in response to information
gathered through the Fire Community Risk Assessment, the 2016 Recommended Budget
includes funding for a number of items specific to public safety and bolstering the city’s ability
to provide appropriate enforcement of its code and protection of its residents.
Figure 1-01: Community Sustainability Framework
4
City Manager’s Message
Two new police officers and one new communications supervisor in dispatch are proposed in
the Police Department. This is the next step in the multi-year staffing plan for the department,
which includes adding eight police officers, one commander and two non-sworn employees by
2018. Through 2015, five new officers, one commander and one criminalist were added.
As a part of a multi-year approach, additional funding is recommended for a Fire Safety
Educator, a Senior Planner, and a Hazmat and Marijuana Inspector in the Fire Department.
These positions will provide community outreach, important data analysis and hazardous
materials inspection, for improved risk reduction in the community. Additionally, a minimal
investment in new technologies will provide the potential for significant improvement in cardiac
survival through the pulse point program.
Funding for a study of the city’s radio system infrastructure and the development of a strategic
plan to replace and upgrade the aging infrastructure is included in the 2016 Recommended
Budget. This system serves multiple units in Police, Fire, Open Space and Mountain Parks
(OSMP), Parks and Recreation and Public Works and provides them with critical communications
tools for their safety and the safety of the community.
Funding from the voter-approved Community, Culture and Safety tax will be applied to several
projects enhancing safety. Lighting will be improved and added along the Boulder Creek Path,
University Hill and at Chautauqua. Projects also include: Boulder Creek Path improvements,
separating pedestrian and bicycle traffic; improved pedestrian safety along Baseline Road 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. This work will begin in 2015 and continue through2017.
Finally, funding to address increased costs for ongoing mosquito control efforts, and for
disposal of treatment residuals from the Betasso Water Treatment Facility, is included in the
2016 Recommended Budget.
Environmentally Sustainable Community
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, implementation of the
Transition Work Plan, including regulatory proceedings, was provided in the 2015 budget and is
expected to carry over into 2016, in continued support of the Transition Work Plan. While no
new funding is included in the 2016 Recommended Budget, the implementation of the
Transition Work Plan does include the addition of key positions, supported by existing funding.
Due to uncertainties, including timing and potential outcomes related to legal and regulatory
processes, funding was provided upfront in 2015, through the use of General Fund reserves, to
provide flexibility to ensure funds would be available when needed to support litigation and a
seamless transition for customers. As Utility Occupation tax revenues are collected in 2016 and
5
City Manager’s Message
2017, these will be returned to the General Fund. The 2016 Recommended Budget again
includes contingency funding, set aside and not allocated to the project.
As a result of continued resource needs in OSMP related to 2013 Flood recovery and ongoing
Trail Study Area (TSA) implementation and planning, the 2016 budget includes the extension of
a number of fixed-term positions in support of trails design, repair, and maintenance. Part of
the need for these extensions is continued work with FEMA for better understanding of
Boulder’s natural land assets and to ensure appropriate reimbursement for flood damage and
repair costs. In response to public feedback and a recent OSMP organizational assessment,
additional investment is proposed in the areas of agricultural resource management, signage,
additional planning support for the upcoming East TSA, cultural and water resources, and data
management. These investments will support more robust public process and community
outreach, provide support for community agricultural efforts, and help the city garner better
understanding of climate impact on our periodic biological phenomena, now and in the future.
Funding for this comes from dedicated sales and use taxes.
Regional efforts are being explored to form a coalition/joint lobbying effort to advocate for
policy and regulatory changes that promote and support local decision making in pursuit of a
low carbon energy future. These efforts may include simultaneously promoting community
resilience, economic vitality and job creation. Funding is proposed for the City of Boulder’s
contribution to the Colorado’s Climate Future coalition.
Livable Community
The 2016 Recommended Budget proposes increased funding to support a livable community
with continued investment in affordable housing, Hill revitalization, land use planning,
development review process and enforcement improvements, code updates, and rental housing
licensing. It also provides funding for new neighborhood initiatives and in support of improved
communication with the community around key areas of interest.
Funding to continue Hill community development coordination is included in the 2016
Recommended Budget. The budget also includes the conversion of a fixed-term position to
ongoing in support of the city’s continued work to develop and implement housing policies in
response to new and emerging needs and the ongoing challenge of affordability.
Implementation of the affordable housing linkage fee on non-residential development will
provide additional revenue for the city to invest in existing and new affordable housing efforts.
The extension of two fixed-term positions is proposed to support high-priority work plan items
including revisions to the city’s land use regulations and codes (e.g., the Form Based Code
pilot), and improvements to the rental housing licensing program. A neighborhood grant
program is proposed to continue that would provide project funding to address specific needs
and encourage more sustainable neighborhoods. The program would continue to be
administered by the Neighborhood Liaison and evaluated annually for effectiveness.
Communications support, specifically regarding Human Services and Housing initiatives and
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City Manager’s Message
issues, is also being proposed on a fixed-term basis.
Healthy and Socially Thriving Community
The Community Cultural Plan, presented to council on July 14, includes various elements of a
re-envisioned and expanded approach to city support for the arts and culture within Boulder.
The voter-approved Community, Culture and Safety tax will provide 2016 funding for public
art. Additional funding to begin implementation of this plan, specifically, increased funding for
arts and culture grants to the community, a program specialist position to help administer the
public art program, and funding to develop and implement a marketing plan, are proposed in
the 2016 Recommended Budget.
The 2016 Recommended Budget also includes additional funding for library collections, to keep
pace with changing patron demands (especially for electronic media), expand offerings across
multiple library branches, and to better align library operations with industry best practices.
In 2014 the city entered into the Harvest Bucks Program in collaboration with Boulder County
and Boulder County Farmers’ Market (BCFM). The program seeks to improve health equity by
expanding access to fresh, local produce for Boulder’s low-income residents and promote local
food production and distribution. As a result of the success of the 2014 pilot program, the city
participated again in 2015. The city’s participation in the first two years has been funded
through budget savings in Human Services. The 2016 Recommended Budget includes ongoing
funding for this program. Boulder County Public Health will continue to provide staff support
and coordination, along with Boulder County Farmers’ Market.
The Parks & Recreation Master Plan, approved by City Council in 2014, establishes direction for
the department in better serving the health and wellbeing interests of the entire community.
Ongoing implementation of the plan includes proposed repurposed and new funding in 2016
for an Events Manager, Philanthropy Manager and Business Analyst to strategically develop and
leverage community partnerships and optimize service provision to the community. These
positions will enhance inclusive and transparent community engagement practices that
encourage participation by all community members, and promote data driven decision making
to benefit the community.
With the passage of the Community, Culture and Safety tax in November 2014, the first phase
of capital improvements in the Civic Area are moving forward. The park development combines
all the elements supported by the community and City Council, such as a promenade along
Canyon, 11th Street connector, creek terraces, nature play, improved creek path, plaza spaces
and an enhanced Farmers’ Market. The Phase I park implementation will be coordinated with
the investment from the Community, Culture and Safety tax initiative devoted to the Boulder
Creek Path, 11th Street lighting, public art and Arapahoe underpass improvements. The 2016
Recommended Budget continues the 2015 call for activation and programming funding in the
Civic Area, in conjunction with the capital improvements.
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City Manager’s Message
Economically Vital Community
The 2016 Recommended Budget includes proposed investments to support economic vitality,
including Hill reinvestment, citywide special events management, and support to businesses.
Since the initial funding plan for the Hill Reinvestment Strategy was brought forward, further
analysis has identified additional programs and strategies that could benefit the area. The 2016
Recommended budget includes funding for a pilot EcoPass program for Hill employees and
increased one-time funding to support the Hill Reinvestment working group, as it determines
how to implement the evolving strategy. Recommendations for on-going funding strategies for
the Hill will be included in the 2017 Budget.
Events such as IronMan, BolderBoulder, Ride the Rockies, among others, are an integral part of
the city’s economic vitality; the 2016 Recommended Budget includes funding in continued
support of the city-wide approach that helps maximize the benefits of these types of events for
our community.
To directly support businesses in the community, the 2016 Recommended Budget proposes
converting the fixed-term business liaison position to an ongoing position, restoring the paid
Economic Vitality intern position, and increasing the Economic Vitality operating budget. The
Business Liaison responds to business assistance requests, coordinates business resources for
small business owners, monitors progress on the Economic Sustainability Strategy, develops
economic vitality metrics and supports city business incentive programs. Additional Economic
Vitality operating funding will support innovation and entrepreneurship in Boulder, including
new sponsorships for organizations like the Latino Chamber.
Accessible and Connected Community
The 2016 Recommended Budget includes funding for several initiatives and tools to enhance
public outreach and communication, and access to information for residents. Channel 8
provides regular information through Comcast and video streaming over the city website to
residents on programs, public meeting coverage, and other city news. An additional
producer/engineer will help ensure consistent video production and technical support in these
areas to meet existing demand and to increase capacity for additional broadcast services and
coverage. The addition of closed captioning services to Channel 8 will allow for a broader reach
in communication with Boulder residents. In response to community and council input, the
2016 Recommended Budget includes funding for a bimonthly newsletter and supporting staff.
The newsletter will be mailed to residences and is expected to foster direct community
engagement by providing information on city news, events, items before council, and quality of
life issues. Additional funding also is proposed for improved web content management and to
continue coverage of board and commission meetings.
Funding to implement public Wi-Fi services in three city park locations is included in the 2016
Recommended Budget. In November of 2014, the city, through public vote, was able to gain
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City Manager’s Message
exemption from a state law that prevented municipalities from competing with
telecommunications broadband service providers. The city is now able to study potential uses
and business models for using its fiber optic and conduit infrastructure, along with needed
enhancements to better serve the telecommunication needs of the community, including
broadband and wireless services. In March of 2015, with the support of City Council, free Wi-Fi
services were implemented in the parks within the downtown Civic Area. This first phase was
intended as a proof of concept and if successful, other locations would be investigated for
future deployments. With the success of this implementation, three additional sites have been
identified for public Wi-Fi installation in 2016: Boulder Reservoir, Scott Carpenter Park & pool
area, and the South Boulder Recreation Center main building area and adjacent park pavilion.
Additional Information on Community Broadband is included in the 2015 Council Action Guide.
Due to a robust statewide residential, commercial, and public works construction marketplace,
bid pricing for transportation infrastructure projects is averaging 15 to 20 percent higher than
engineer estimates. The 2016 Budget includes an increase in Transportation funding to cover
these increases and to keep pace with goals and objectives of the street overlay, major street
reconstruction, bikeways maintenance, and sidewalks repair programs. Funding for this comes
from dedicated sales and use taxes and meets the goal of taking care of current community
assets. Funding also is proposed to replace school zone flasher systems and to support traffic
signal infrastructure operation and maintenance.
One-time funding is proposed in continued support of the multi-year, inter-departmental
project to develop citywide access management and parking strategies (AMPS). These funds will
be used to complete the public process and finalize strategy recommendations.
Good Governance
The Recommended Budget carries forward Boulder’s conservative fiscal approach that earned
its 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. A strong
economy, appropriate insurance levels and diligent efforts to ensure federal and state
reimbursement, have provided the needed funds to restore all reserves back to previous target
levels. For 2016, we continue to acknowledge the importance of evaluating appropriate reserve
levels, in the context of increased global economic volatility and increased challenges as a
result of climate change. The 2016 Recommended Budget proposes an ongoing increase of
General Fund reserves to 16 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.
The 2016 Recommended Budget also includes a number of proposed investments throughout
the organization enhancing good governance. Two key focus areas have guided proposed
investments this year: innovation and data.
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City Manager’s Message
A new Senior Project Manager position is recommended to coordinate citywide innovation
efforts and data management. Technology provides tremendous potential for innovative
solutions and process efficiencies. Key investment in Information Technology staffing and
systems will help strengthen and protect the city’s ability to collect and analyze critical
performance data and provides important stability and capacity to meet constantly evolving
technological changes and opportunities.
In a next step toward ensuring the City of Boulder budget supports community priorities, as
identified through council and public input and defined in the Sustainability Framework
Outcomes, enhancements are proposed that increase transparency in governance performance,
by developing a community dashboard that illustrates progress around key focus areas.
Funding is proposed for citywide leadership training, building on the foundations of a high
performance organization, and a new well being program for employees, which will be highly
subsidized by the city’s new health insurance provider, is designed to continue to improve the
health and well being of city staff and to continue to manage health care costs.
These continued investments in the organizations facilitate opportunities to improve
efficiencies and develop innovative solutions that reduce the cost of services and increase
capacity to implement existing Master and Strategic Plans that build community resilience.
A complete list of new funding initiatives for 2016 is included in Attachment A (listed by
department) and Attachment B (listed by fund).
Our organization’s collaborative approach ensures that the city will maintain an efficient,
effective and transparent government that delivers the highest outcomes as identified by the
Boulder community. The leadership team and I are committed to meeting the goals of City
Council and to ensuring that high-quality services and innovation remain a community
hallmark. The 2016 Recommended Budget allocates resources, recognizing these
commitments, while exercising strong fiscal responsibility to the community.
Respectfully submitted,
Jane S. Brautigam
City Manager
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City of Boulder
ATTACHMENT A
SIGNIFICANT CHANGES BETWEEN 2015 AND 2016 BUDGET
12 ATTACHMENT A Department / Fund / Action2015 Approved Budget2016 Approved BudgetTotal Change2015 FTE2016 FTEFTE ChangeCITY ATTORNEY'S OFFICECase Management, Discovery and Legal Research Software & Database $ - $ 16,954 $ 16,954 - - - Legal Assistance to Mobile Homeowners - 50,000 50,000 - - - Total Changes, City Attorney's Office $ 66,954 0.00CITY COUNCILSister City Funding $ 3,000 $ 7,000 $ 4,000 - - - Council Meals/Local Foods 20,500 29,500 9,000 - - - Total Changes, City Clerk $ 13,000 - CITY MANAGER'S OFFICEDeputy City Manager $ - $ 208,935 $ 208,935 - 1.00 1.00 Administrative Assistant II - Convert from Fixed-Term to Ongoing 33,721 67,442 33,721 0.50 1.00 0.50 Sr. Project Manager (Innovation and Data) - 293,400 293,400 - 1.00 1.00 Neighborhood Partnership Grant Program - 50,000 50,000 - - - Total Changes, City Manager's Office $ 586,056 2.50COMMUNICATIONSProducer Engineer $ - $ 75,302 $ 75,302 - 1.00 1.00 Administrative Assistant II - 61,942 61,942 - 1.00 1.00 Closed Captioning Services - 68,000 68,000 - - - Communications Specialist III (split 25/75 Communications/Housing) - 25,750 25,750 - 0.25 0.25 Community Newsletter including Communications Specialist II - 198,762 198,762 - 1.00 1.00 Administrative Assistant II - City Clerk's Office - 61,942 61,942 - 1.00 1.00 HD Video Streaming* - - - - - - Boards and Commissions Meeting Coverage - 60,000 60,000 - - - Total Changes, Communications $ 551,698 4.25*$11,600 in annual budget impact will begin ongoing in 2017 due to Comcast reimbursement in 2016.GENERAL FUNDGENERAL FUNDGENERAL FUNDGENERAL FUND
13 ATTACHMENT A Department / Fund / Action2015 Approved Budget2016 Approved BudgetTotal Change2015 FTE2016 FTEFTE ChangeCOMMUNITY VITALITYGENERAL FUNDHill Reinvestment Strategy $ - $ 97,000 $ 97,000 - - - Hill Community Development Coordinator Workplan 23,000 50,500 27,500 - - - Increase to Transfer (EcoPass Program) - 50,000 50,000 - - - Boulder Junction On-Street Pay Station - 27,484 27,484 - - - Access Management and Parking Strategy - 62,000 62,000 - - - Economic Vitality Operating Budget - 45,000 45,000 - - - BOULDER JUNCTION GENERAL IMPROVEMENT DISTRICT - TRAVEL DEMAND MANAGEMENT FUNDTravel Demand Programs at Boulder Junction - 26,587 26,587 - - - DOWNTOWN COMMERCIAL DISTRICT (CAGID) FUNDTrinity Commons Construction Partnership - 1,425,765 1,425,765 - - - Garage Elevator Repair - 609,000 609,000 - - - Access Management and Parking Strategy - 31,000 31,000 - - - EcoPass Program 843,125 959,560 116,435 - - - UNIVERSITY HILL COMMERCIAL DISTRICT (UHGID) FUNDAccess Management and Parking Strategy - 7,000 7,000 - - - Total Changes, Community Vitality $ 2,524,771 0.00ENERGY STRATEGY AND ELECTRIC UTILITY DEVELOPMENT PROJECTGENERAL FUNDReplenish Contingency Funding $ - $ 277,726 $ 277,726 - 5.75 5.75 Total Changes, ES/EUD Project $ 277,726 5.75FINANCEGENERAL FUNDRelocation of Payroll from HR $ - $ 285,348 $ 285,348 - 3.00 3.00 Old Hire Police and Fire Pension Supplemental - 54,000 54,000 - - - Purchasing Coordinator/Buyer - 72,853 72,853 - 1.00 1.00 Training and Professional Development 19,000 39,000 20,000 - - - Financial Audit Cost Increases - 20,000 20,000 - - - Licensing Software - 11,903 11,903 - - - Total Changes, Finance $ 464,104 4.00
14 ATTACHMENT A Department / Fund / Action2015 Approved Budget2016 Approved BudgetTotal Change2015 FTE2016 FTEFTE ChangeFIREGENERAL FUNDSenior Planner Analyst $ - $ 100,559 $ 100,559 - 1.00 1.00 Haz-mat/Marijuana Fire Inspector - 143,732 143,732 - 1.00 1.00 Fire Safety Educator - 132,782 132,782 - 1.00 1.00 Administrative Specialist II - 82,582 82,582 - 1.00 1.00 Pulse Point Cardiac Event Alerting System - 22,000 22,000 - - - Boulder County Office of Emergency Management Funding - 42,000 42,000 - - - Total Changes, Fire $ 523,655 4.00GENERAL GOVERNANCEColorado's Climate Future $ - $ 30,000 $ 30,000 - - - Intercity Visit - 40,000 40,000 - - - Citywide Event Management 115,000 115,000 - - - - Citywide Memberships 139,554 144,554 5,000 - - - Mosquito Control Contract 250,000 258,750 8,750 - - - Museum of Boulder 23,609 - (23,609) - - - Total Changes, General Governance $ 60,141 0.00HUMAN RESOURCESGENERAL FUNDAdministrative Specialist II $ - $ 65,004 $ 65,004 - 1.00 1.00 Well-Being Program - 540,247 540,247 - 0.75 0.75 Learning Management System - 80,000 80,000 - - - Citywide Learning and Leadership Academy - 110,000 110,000 - - - Citywide Tuition Reimburesment - 100,000 100,000 - - - Relocation of Payroll to Finance 285,348 - (285,348) 3.50 - (3.50)Total Changes, Human Resources $ 609,903 -1.75HUMAN SERVICESGENERAL FUNDAdministrative Specialist II - Convert from Fixed-Term to Ongoing $ 66,171 $ 72,500 $ 6,329 1.00 1.00 - Harvest Bucks - Low Income Food Subsidy Program - 15,000 15,000 - - - Total Changes, Human Services21,329$ - GENERAL FUND
15 ATTACHMENT A Department / Fund / Action2015 Approved Budget2016 Approved BudgetTotal Change2015 FTE2016 FTEFTE ChangeINFORMATION TECHNOLOGYChief Information Security Officer $ - $ 133,325 $ 133,325 - 1.00 1.00 Application Developer II - Geographic Information Systems - 101,325 101,325 - 1.00 1.00 Internship Program - 45,000 45,000 - - - Web Content Management Support - 50,000 50,000 - - - Security Assessments - 25,000 25,000 - - - Wi-Fi Statistical Usage Analysis Software - 69,000 69,000 - - - Public Wi-Fi Expansion - 126,000 126,000 - - - Network Enhancements - 195,000 195,000 - - - Upgrade Citywide Virtual Server and Network Attached Storage Infrastructure - 121,000 121,000 - - - Total Changes, Information Technology $ 865,650 2.00LIBRARY AND ARTSLibrary Collections $ 824,289 $ 974,289 $ 150,000 - - - Community Cultural Plan (CCP) Implementation - 348,031 348,031 - 1.00 1.00 Museum of Boulder - 23,609 23,609 - - - Library Marketing - 40,000 40,000 - - - Reallocation of Library Facilities Maintenance to Public Works-DSS 454,237 - (454,237) 1.00 - (1.00)Total Changes, Library and Arts $ 107,403 0.00MUNICIPAL COURTDeliquent Account Collection Services Contract $ - $ 41,000 $ 41,000 - - - Total Changes, Municipal Court $ 41,000 0.00CAPITAL DEVELOPMENT FUNDGENERAL FUNDGENERAL FUNDGENERAL FUNDLIBRARY FUND
16 ATTACHMENT A Department / Fund / Action2015 Approved Budget2016 Approved BudgetTotal Change2015 FTE2016 FTEFTE ChangeOPEN SPACE AND MOUNTAIN PARKSAgricultural Resources Management Plan Implementation $ - $ - $ 15,000 - - - Climate Change Adaption - 5,000 5,000 - - - Associate Planner 100,056 73,969 (26,087) 1.00 1.00 - Cultural Resources Technician - Upgrade to 1.0 FTE and Extend Fixed-Term for Three Years 36,466 54,845 18,379 0.50 1.00 0.50 Maintenance III Trails Specialist 41,914 63,000 21,086 - 1.00 1.00 Trail Contract and Project Manager - Extend Fixed-Term for One Year 91,151 97,000 5,849 1.00 1.00 - Water Resources Technician - Extend Fixed-Term for Three Years 61,385 52,400 (8,985) 1.00 1.00 - Administrative Specialist III - Two-Year Fixed-Term - 73,500 73,500 - 1.00 1.00 Ranger On-call/Standby 300,000 303,000 3,000 - - - Seasonal Resource Information Staff - 55,000 55,000 - - - Seasonal Sign Group Increase - 38,500 38,500 - - - Addition of 25 Vehicles to Fleet - Shift from Lease to Ownership - 900,000 900,000 - - - Reduction in Lease Vehicle Costs 165,000 - (165,000) - - - Junior Ranger Seasonal Funding - 177,500 177,500 - - - Shift Trails Seasonal Funding from CIP to Operating Budget (no net budget impact) 237,154 237,154 - - - - Total Changes, Open Space and Mountain Parks $ 1,112,742 2.50PARKS AND RECREATIONVolunteerism $ 43,467 $ 95,844 $ 52,377 0.50 1.00 0.50 Reallocation of Positions from Rec Activity Fund - 339,946 339,946 - 3.00 3.00 Convert Seasonal Pool Manager to Standard Positions - 70,000 70,000 - 2.00 2.00 Reallocation of Positions to 0.25 Cent Sales Tax Fund 339,946 - (339,946) 2.50 - (2.50)Total Changes, Parks and Recreation $ 462,323 3.00OPEN SPACE FUND.25 CENT SALES TAX FUNDRECREATION ACTIVITY FUND
17 ATTACHMENT A Department / Fund / Action2015 Approved Budget2016 Approved BudgetTotal Change2015 FTE2016 FTEFTE ChangePLANNING, HOUSING AND SUSTAINABILITYPlanner I - Convert from Fixed-Term to Ongoing $ 61,973 $ 66,489 $ 4,516 1.00 1.00 - Data Management System - 75,000 75,000 - - - Communications Specialist III (split 25/75 Communications/Housing) - 77,250 77,250 - 0.75 0.75 Business Liaison - Convert from Fixed-Term to Ongoing 87,112 100,335 13,223 1.00 1.00 - Communications Specialist II - Extend Fixed-Term For Two Years 34,576 37,410 2,834 0.50 0.50 - Intern Program - 60,000 60,000 - - - PLANNING AND DEVELOPMENT SERVICES FUNDDevelopment Code Update Staffing 59,513 64,702 5,189 1.00 1.00 - Development Review Specialist - 83,161 83,161 - 1.00 1.00 CLIMATE ACTION PLAN FUNDCommunications Specialist II - Extend Fixed-Term for Two Years 34,576 37,410 2,834 0.50 0.50 - Total Changes, Planning, Housing and Sustainablity $ 324,007 1.75POLICEAdditional Police Officers $ - $ 203,585 $ 203,585 - 2.00 2.00 Patrol Vehicle - 51,405 51,405 - - - Code Enforcement Officer - 69,529 69,529 - 1.00 1.00 Code Enforcement Vehicle - 37,910 37,910 - - - Communication Administrative Supervisor - 87,608 87,608 - 1.00 1.00 Total Changes, Police $ 450,037 4.00GENERAL FUNDAFFORDABLE HOUSING FUNDGENERAL FUND
18 ATTACHMENT A Department / Fund / Action2015 Approved Budget2016 Approved BudgetTotal Change2015 FTE2016 FTEFTE ChangePUBLIC WORKS - DEVELOPMENT AND SUPPORT SERVICESCitywide Radio Infrastructure Analysis and Strategic Plan $ - $ 75,000 $ 75,000 - - - Reallocation of Facilities Maintenance Budget from Library - 454,237 454,237 - 1.00 1.00 Facilities Maintenance Person II - 100,541 100,541 - 1.00 1.00 Facilities and Asset Management - Project Management Support - 57,000 57,000 - - - Landlink Development and Information Tracking System - Extend Backfill Positions for Two Years 137,000 159,573 22,573 2.00 2.00 - Rental Housing License Program - Extend Fixed-Term Administrative Specialist II for Two Years 63,410 73,984 10,574 1.00 1.00 - Total Changes, Public Works - Development and Support Services $ 719,925 2.00PUBLIC WORKS - TRANSPORTATIONConstruction Cost Inflation $ - $ 570,053 $ 570,053 - - - School Zone Flasher System Replacement - 105,000 105,000 - - - Signal Technical Apprentice - 70,000 70,000 - 1.00 1.00 Total Changes, Public Works - Transportation $ 745,053 1.00PUBLIC WORKS - UTILITIESNederland Wastewater Treatment Facility Improvement Intergovernmental Agreement Reimbursement $ - $ 17,300 $ 17,300 - - - Betasso Water Treatment Plant Residuals Disposal 180,000 270,000 90,000 - - - Xcel Standby Electric Service Charges for Boulder Canyon Hydro - 35,000 35,000 - - - Northern Water Colorado Big Thompson Project Rate Increase 289,000 361,000 72,000 - - - Total Changes, Public Works - Utilities $ 214,300 0.00PLANNING AND DEVELOPMENT FUNDGENERAL FUNDWATER UTILITY FUNDTRANSPORTATION FUND
19 ATTACHMENT A Department / Fund / Action2015 Approved Budget2016 Approved BudgetTotal Change2015 FTE2016 FTEFTE ChangeCIVIC AREACivic Area Access/TDM/Parking Management Strategies $ - $ 50,000 $ 50,000 - - - Civic Area Activation 143,920 50,000 (93,920) - - - Landscape Designer - Two-Year Fixed-Term - 101,000 101,000 - 1.00 1.00 Civic Area Access/TDM/Parking Management Strategies - 311,000 311,000 - - - Total Changes, Civic Area $ 368,080 1.00*This is not a fund. The 2016 budget will be appropriated separately in an Adjustment-to-Base.CITYWIDEPayroll System Implementation $ - $ 500,000 $ 500,000 - - - Total Changes, Citywide $ 500,000 0.00GENERAL FUNDCOMMUNITY CULTURAL AND SAFETY TAX*GENERAL FUND .25 CENT SALES TAX FUND
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City of Boulder
ATTACHMENT B
2016 SIGNIFICANT BUDGET CHANGES BY FUND,
ONE-TIME AND ONGOING
22 ATTACHMENT B Fund / Department ActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTE Additional InformationGENERAL FUNDCity Attorney's Office Case Management, Discovery and Legal Research Software & Database16,954 - - - City Attorney's Office Legal Assistance to Mobile Homeowners 50,000 - - - City Council Sister City Funding 4,000 - - - City Council Council Meals/Local Foods 9,000 - - - City Manager's Office Deputy City Manager 208,935 1.00 - - City Manager's Office Administrative Assistant II - Convert from Fixed-Term to Ongoing 33,721 1.00 - - Conversion from fixed-term to ongoing starting in 2nd half of the fiscal year City Manager's Office Sr. Project Manager (Innovation and Data) 293,400 1.00 - - Includes $110,000 in NPE to support citywide innovation initiatives.City Manager's Office Neighborhood Partnership Grant Program 50,000 - - - Citywide Payroll System Implementation - 500,000 - Communications Producer Engineer 75,302 1.00 - - Communications Administrative Assistant II 61,942 1.00 - - Communications Closed Captioning Services 60,000 - 8,000 - Communications Communications Specialist III (split 25/75 with Aff. Housing Fund) - - 25,750 0.25 2yr fixed-termCommunications Community Newsletter including Communications Specialist II - - 198,762 1.00 Communications Specialist II is a 2yr fixed-termCommunications Administrative Assistant II - City Clerk's Office - - 61,942 1.00 2yr fixed-termCommunications HD Video Streaming* - - - - $11,600 in ongoing budget impact in 2017 onward. Comcast will reimburse the city in 2016.Communications Boards and Commissions Meeting Coverage 60,000 - - - Community Vitality Hill Reinvestment Strategy - - 97,000 - Community Vitality Hill Community Development Coordinator Workplan - - 27,500 - Community Vitality Increase to Transfer (EcoPass Program) 50,000 - - - Community Vitality Boulder Junction On-Street Pay Station 2,784 - 24,700 - Community Vitality Access Management and Parking Strategy (AMPS) - - 62,000 - $50,000 will fund the Alley Master Plan and $12,000 will fund finalization of AMPS strategy.Community Vitality Economic Vitality Operating Budget 45,000 - - - Energy Strategy and Electric Utility DevelopmentReplenish Contingency Funding - - 277,726 5.75
23 ATTACHMENT B Fund / Department ActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTE Additional InformationGENERAL FUND CONTINUEDFinance Relocation of Payroll 285,348 3.00 - - Relocated from Human ResourcesFinance Old Hire Police and Fire Pension Supplemental 54,000 - - - Finance Purchasing Coordinator/Buyer 72,583 1.00 - - Finance Training and Professional Development 20,000 - - - Finance Financial Audit Cost Increases 20,000 - - - Finance Licensing Software 11,903 - - - Fire Senior Planner Analyst 98,559 1.00 2,000 - Fire Haz-mat/Marijuana Fire Inspector 108,732 1.00 35,000 - Includes one-time NPE for purcahse of vehicle.Fire Fire Safety Educator 97,782 1.00 35,000 - Includes one-time NPE for purcahse of vehicle.Fire Administrative Specialist II 82,582 1.00 - - Fire Cardiac Event Alerting System 8,000 - 14,000 - Fire Boulder County Office of Emergency Management Funding 42,000 - - - General GovernanceColorado's Climate Future- - 30,000 - General GovernanceIntercity Visit- - 40,000 - General GovernanceCitywide Event Management- - 115,000 - General GovernanceCitywide Memberships5,000 - - - General Governance Mosquito Control Contract 8,750 - - - General Governance Museum of Boulder (23,609) - - - Transferred to Library and Arts (see below).Human Resources Administrative Specialist II 65,004 1.00 - - Human Resources Well-Being Program 540,247 0.75 - - Health insurer will provide $200,000 in wellness credit to offset costs. $340,247 previously budgeted in the Worker's Compensation FundHuman Resources Learning Management System 30,000 - 50,000 - Human Resources Citywide Learning and Leadership Academy 110,000 - - - Human Resources Citywide Tuition Reimburesment 100,000 - - - Human Resources Relocation of Payroll to Finance (285,348) (3.00) - - Human Services Administrative Specialist II - Convert from Fixed-Term to Ongoing 72,500 1.00 - - Human Services Harvest Bucks - Low Income Food Subsidy Program 15,000 - - -
24 ATTACHMENT B Fund / Department ActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTE Additional InformationGENERAL FUND CONTINUEDInformation Technology Chief Information Security Officer 130,825 1.00 2,500 - Information Technology Application Developer II - Geographic Information Systems 98,825 1.00 2,500 - Information Technology Internship Program 45,000 - - - Information Technology Web Content Management Support 50,000 - - - Information Technology Security Assessments 25,000 - - - Information Technology Wi-Fi Statistical Usage Analysis Software - - 69,000 - Information Technology Public Wi-Fi Expansion - - 126,000 - Funding to expand public Wi-Fi at Boulder Reservoir, Scott Carpenter Park and the South Boulder Rec Center.Information Technology Network Enhancements - - 195,000 - Fund the installation of redundant internet connections citywide, installation of resilient fiber connections at the Public Safety Building and installation of fiber connections to Fire Station 3 and Scott Carpenter Park.Information Technology Upgrade Citywide Virtual Server and Network Attached Storage Infrastructure- - 121,000 - Library and Arts Community Cultural Plan (CCP) Implementation 73,031 1.00 275,000 - Includes $225,000 in additional one-time funding for the Arts/Culture Grants program, $50,000 in one-time funding for CCP marketing and an ongoing 1.0 FTE Program Specialist.Library and Arts Museum of Boulder 23,609 - - - Transferred from General Governance (see above).Municipal Court Deliquent Account Collection Services Contract 41,000 - - - Planning, Housing and SustainablityBusiness Liaison - Convert from Fixed-Term to Ongoing 100,335 1.00 - - Planning, Housing and SustainablityCommunications Specialist II - Extend Fixed-Term For Two Years - - 37,410 0.50 Funding is split 50/50 with Climate Action Plan FundPlanning, Housing and SustainablityIntern Program 60,000 - - -
25 ATTACHMENT B Fund / Department ActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTE Additional InformationGENERAL FUND CONTINUEDPolice Additional Police Officers 203,585 2.00 - - This includes $17,000 in NPE for uniforms and equipment.Police Patrol Vehicle 11,889 - 39,516 - Police Code Enforcement Officer 69,529 1.00 - - This includes $2,800 in NPE.Police Code Enforcement Vehicle 8,510 - 29,400 - Police Communication Administrative Supervisor 87,608 1.00 - - PW-Development and Support ServicesCitywide Radio Infrastructure Analysis and Strategic Plan - - 75,000 - PW-Development and Support ServicesReallocation of Facilities Maintenance Budget from Library 454,237 1.00 - - Transfer of library facilities maintenance from Library Fund; includes $365,450 of NPE and 1.0 FTE Building Maint. SupervisorPW-Development and Support ServicesFacilities Maintenance Person II 58,541 1.00 42,000 - Includes $42,000 in one-time NPE for a maintenance truck and $5,000 in ongoing NPE to supplement Library maintenance (above)PW-Development and Support ServicesFacilities and Asset Management - Project Management Support - - 57,000 - To fund staffing overlap for succession planningCivic Area/Transportation TDM and Parking Management Strategies - - 50,000 - Total Changes, General Fund4,101,595$ 22.75 2,725,706$ 8.50 Parks and Recreation Volunteer Coordination 52,377 0.50 - - Parks and Recreation Reallocation of Positions from Recreation Activity Fund 289,946 3.00 50,000 - Shifts funding for positions more suited to 0.25 Cent Sales Tax Fund including Events Manager, Philanthropy Manager, and Business Analyst (upgraded to 1.0 FTE).Parks and Recreation Convert Seasonal Pool Manager to Standard Positions 70,000 2.00 - - Civic Area/Parks and Recreation Civic Area Activation/Events Contribution - - 50,000 - Total412,323$ 5.50 100,000$ - 0.25 CENT SALES TAX FUND
26 ATTACHMENT B Fund / Department ActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTE Additional InformationAFFORDABLE HOUSING FUNDPlanning, Housing and SustainablityPlanner I - Convert from Fixed-Term to Ongoing 66,489 1.00 - - Planning, Housing and SustainablityData Management System - - 75,000 Planning, Housing and SustainablityCommunications Specialist III (split75/25 with General Fund) - - 77,250 0.75 2yr fixed-termTotal66,489$ 1.00 152,250$ - BOULDER JUNCTION ACCESS GENERAL IMPROVEMENT DISTRICT - TRAVEL DEMAND MANAGEMENT FUNDCommunity Vitality Travel Demand Programs at Boulder Junction 26,857 - - - Total26,857$ - -$ - CAPITAL DEVELOPMENT FUNDLibrary Library Collections - - 150,000 - Total-$ - 150,000$ - CLIMATE ACTION PLAN FUNDPlanning, Housing and SustainabilityCommunications Specialist II - Extend Fixed-Term for Two Years - - 37,410 0.50 Funding is split 50/50 with General FundTotal-$ - 37,410$ 0.50 DOWNTOWN COMMERCIAL DISTRICT (CAGID) FUNDCommunity Vitality Trinity Commons Construction Partnership - - 1,427,765 - Final construction costs exceeded original estimateCommunity Vitality Garage Elevator Repair - - 609,000 - Repair and modernize elevators at 1100 Spruce and 1500 PearlCommunity Vitality Access Management and Parking Strategy - - 31,000 - Community Vitality EcoPass Program 116,435 - - Total116,435$ - 2,067,765$ - UNIVERSITY HILL COMMERCIAL DISTRICT (UHGID) FUNDCommunity Vitality Access Management and Parking Strategy - - 7,000 - Total-$ - 7,000$ -
27 ATTACHMENT B Fund / Department ActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTE Additional InformationLIBRARY FUNDLibrary and Arts Library Marketing - - 40,000 - Library and Arts Reallocation of Library Facilities Maintenance to Public Works-DSS (General Fund) (454,237) (1.00) - - See PW - Development and Support Services in the General Fund.Total (454,237)$ (1.00) 40,000$ - OPEN SPACE FUNDOSMP Agricultural Resources Management Plan Implementation 15,000 - - - OSMP Climate Change Adaption 5,000 - - - OSMP Associate Planner 73,969 1.00 - - OSMP Cultural Resources Technician - Upgrade to 1.0 FTE and Extend Fixed-Term for Three Years- - 54,845 1.00 3yr fixed-termOSMP Maintenance III Trails Specialist - - 63,000 1.00 2yr fixed-termOSMP Trail Contract and Project Manager - Extend Fixed-Term for One Year- - 97,000 1.00 1yr fixed-termOSMP Water Resources Technician - Extend Fixed-Term for Three Years - - 52,400 1.00 3yr fixed-termOSMP Administrative Specialist III - Two-Year Fixed-Term 73,500 1.00 2yr fixed-termOSMP Ranger On-call/Standby 3,000 - - - OSMP Seasonal Resource Information Staff 55,000 - - - OSMP Seasonal Sign Group Increase 38,500 - - - OSMP Addition of 25 Vehicles to Fleet - Shift from Lease to Ownership 150,000 - 750,000 - Shift to ownership model will generate ongoing departmental savings (see below)OSMP Reduction in Vehicle Lease Costs (165,000) - - - OSMP Junior Ranger Seasonal Funding 177,500 - - - OSMP Shift Trails Seasonal Funding from CIP to Operating Budget - - - - This is a reallocation of budget from Capital to Operating. No net impact.Total352,969$ 1.00 1,090,745$ 5.00
28 ATTACHMENT B Fund / Department ActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTE Additional InformationPLANNING AND DEVELOPMENT FUNDPlanning, Housing and SustainabilityDevelopment Code Update Staffing - - 64,702 1.00 Extension of Associate Planner fixed-term position for an additional two years to play key role in form-based code pilot program.Planning, Housing and SustainabilityDevelopment Review Specialist - - 83,161 1.00 2yr fixed-term to conduct landscape plan review and inspection.PW-Development and Support ServicesLandlink Development and Information Tracking System - Extend Backfill Positions for Two Years- - 159,573 2.00 Extension of a fixed-term Engineering Specialist and an Associate Project Specialist to backfill for staff assigned to Landlink implementation. Landlink is a development information tracking system.PW-Development and Support ServicesRental Housing License Program - Extend Fixed-Term Administrative Specialist II for Two Years- - 73,984 1.00 Extension of fixed-term to support SmartRegs Ordinance compliance.Total-$ - 381,420$ 5.00 RECREATION ACTIVITY FUNDParks and RecreationReallocation of Positions to 0.25 Cent Sales Tax Fund- (2.50) (339,946) - Total-$ (2.50) (339,946)$ - TRANSPORTATION FUND PW - Transportation Construction Cost Inflation 570,053 - - - Bid pricing for transportation projects are averaging 15-20% higher than engineering estimates due to increasing materials costs.PW - Transportation School Zone Flasher System Replacement 105,000 - - - PW - Transportation Signal Technical Apprentice 70,000 1.00 - - Total745,053$ 1.00 -$ -
29 ATTACHMENT B Fund / Department ActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTE Additional InformationWATER UTILITY FUNDPW-Utilities Nederland Wastewater Treatment Facility Improvement Intergovernmental Agreement Reimbursement17,300 - - - PW-Utilities Betasso Water Treatment Plant Residuals Disposal 90,000 - - - PW-Utilities Xcel Standby Electric Service Charges for Boulder Canyon Hydro (BCH)35,000 - - - BCH used to sell power to Xcel and receive payment that was net of the facility's stand-buy power costs. BCH is now contracted to sell energy to Tri-State and can no longer net the transactions.PW-Utilities Northern Water Colorado Big Thompson Project Rate Increase - - 72,000 - Northern Water's Cost-of-Service Study called for rate increases between 2014 and 2018.Total142,300$ - 72,000$ -
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31
City of Boulder
Strategic Planning
2016 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
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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.
In 2010, City Council reviewed development taxes and fees and implemented an updated impact
fee structure to increase development’s contribution to growth related costs. 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 2016-
2021 Capital Improvement Plan.
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).
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
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.
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Strategic Planning
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 the results of this are being applied to the 2016
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
provided services is gone.
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
34
Strategic Planning
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
Priority Based Budgeting
Purpose of Priority Based Budgeting
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. 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)
35
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.
2016 PBB Outcomes
Now integrated into its sixth 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 2016 PBB process was able to maintain the
quartile information previously identified and the 2016 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 2016 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 Priority Based Budgeting 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 share of resources between the quartiles changed very little
between 2015 and 2016 with slight decreases in Quartiles 1 and 4. Overall, funding did increase
in Quartile 1, but not in proportion to Quartiles 2 and 3. Funding actually decreased slightly in
Quartile 4 programs.
Figure 2-02: Budget Allocations for 2016 in Priority Based Budgeting Terms
Figure 2-02 shows the distribution of the 2016 budget and budget additions by Quartile. The
largest amount of investment is in Quartile 3, with a lesser amount of investment in Quartiles 1
and 2.
PRIORITY BASED BUDGETING
Quartile
2015 Approved
Budget
Share of 2015
Total (%)
2016 Approved
Change
Change to 2015
Budget (%)
2016 Approved
Budget
Share of 2016
Total (%)
Q1 $115,896,189 47.1% $416,089 0.4% $116,312,278 46.1%
Q2 60,694,156 24.7% 2,754,893 4.5% 63,449,049 25.1%
Q3 58,556,012 23.8% 3,393,831 5.8% 61,949,843 24.5%
Q4 10,921,591 4.4% -220,823 -2.0% 10,700,769 4.2%
($20,000) $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000
Quartile 4
Quartile 3
Quartile 2
Quartile 1
2015 Approved
Budget
2016 Approved
Change
$116,312,278
$63,449,049
$61,949,843
$10,700,769
37
City of Boulder
PRIORITY BASED BUDGETING RESULTS AND ATTRIBUTES
2016 Annual Budget
Policy goals for the 2016 Annual 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 2016 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.
38
Priority Based Budgeting Results and Attributes
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 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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41
City of Boulder
BUDGET ALLOCATION BY PBB QUARTILE
2016 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: 2016 Budget Allocation by
Priority Based Budgeting Quartile, All City Programs
$0 $20,000 $40,000 $60,000 $80,000 $100,000
Quartile 4
Quartile 3
Quartile 2
Quartile 1 $116,312,278
$63,449,049
$61,949,843
$10,700,769
42
Priority Based Budgeting Allocation by Quartile
Figure 2-04: 2016 Budget Allocation by
Priority Based Budgeting Quartile for Community Programs
Figure 2-05: 2016 Budget Allocation by
Priority Based Budgeting 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 $104,037,942
$47,673,677
$45,249,405
$5,977,046
$0 $20,000 $40,000 $60,000 $80,000 $100,000
Quartile 4
Quartile 3
Quartile 2
Quartile 1 $12,274,336
$15,775,372
$16,700,438
$4,723,722
43
City of Boulder
PRIORITY BASED BUDGETING PROGRAMS BY QUARTILE
2016 Annual Budget
44
Priority Based Budgeting 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 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 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 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
2016 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) , Boulder Parks and Recreation (#14) - Active Network, Top 10 Places to do Business
(#3) - Business Review USA, The National League of Cities (NLC) recognized the City of Boulder
for recent completion of key health and wellness goals for Let’s Move! Cities, Towns, and
Counties (LMCTC).
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: 103,1631
Median Age: 27.71
Median Education: 75% of residents with Bachelor’s degree or
higher1
Median Family Income: $104,3581
Median Household Income: $56,3121
Per Capita Income: $37,2861
Median Value of Owner-Occupied Housing Units: $477,2002
Median Rent: $1,1892
Persons Below Poverty Level: 24.1%2
Unemployment Rate: 3.8% (Source: June 2015, Bureau of Labor
Statistics)
1 Source: Boulder Economic Council 2013 Demographic Snapshot.
2 Source: U.S. Census Bureau: State and County QuickFacts.
52
Figure 3-01: City of Boulder 2016 Organizational Chart CommunityCity CouncilAssistant City ManagerMary Ann WeidemanCity AttorneyTom CarrMunicipal JudgeLinda CookeCity ManagerJane S. BrautigamFinanceCheryl PattelliFire/RescueMichael CalderazzoPolice Greg TestaHuman ResourcesJoyce LiraClimate and SustainabilityDev. and Support ServicesMaureen RaitTransportationMichael Sweeney (Interim)UtilitiesJeffrey ArthurCommunicationsPatrick Von KeyserlingOpen Space/Mt. ParksTracy WinfreeInformation TechnologyDon IngleHuman ServicesKaren RahnMunicipal CourtJames ChoLibrary and ArtsDavid FarnanCity ClerkLynnette BeckParks & RecreationYvette BowdenChief Financial OfficerBob EichemExecutive Director of Planning, Housing & SustainabilityDavid DriskellExecutive Director of Public WorksMaureen RaitPolicy AdvisorCarl CastilloExec. Dir. of Energy Strat. & Elec. Utility Dev.Heather BaileyPlanningSusan RichstoneHousingJeffrey Yegian(Interim)Community VitalityMolly Winter
53
City of Boulder
BUDGET PHILOSOPHY AND PROCESS
2016 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
budget. 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 ac-
tivities.
Funds are classified into three categories: governmental, proprietary and fiduciary. Each cate-
gory, in turn, is divided into separate fund types.
Jan Feb Mar Apr May June July Aug Sep Oct Nov Dec
Executive Budget Team
Meetings and Budget
Decisions
Statutory Deadline for
Adopting the Annual
Budget
Council Operating and
Capital Budget Study
Sessions
Council Budget
Study Session and
Revenue Update
Priority Based Budgeting
Program Review
Budget Guidelines and
Targets are Issued
Council Budget and
Revenue Update and Second
Budget Supplemental
Council Budget
Hearings and Public
Input
Prior Year Budget Update
and Revenue Outlook
First Budget
Supplemental
Council Review of
Revenue and Ballot
Issues
City Projects Revenue
Departments
Submit Budget
Requests
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 and General Fund contributions.
Recreation Activity Fund accounts for revenues and expenditures related to the
provision of recreation, reservoir and golf course services/programs.
Climate Action Plan 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 Parks 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 Parks 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
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 avail-
able. "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 residential real property. For 2013, property was
appraised at the 2012 actual value. As provided by state law, the residential rate was
7.96% of its actual 2012 value, and other property was assessed at 29%.
Bond - Written promise to pay a specified sum of money, called the face value or
principal, at a specified date or dates in the future, called the maturity date(s), together
with periodic interest at a specified rate.
Budget - Plan of financial operation, embodying an estimate of proposed expenditures
for a given period and the proposed revenue estimates of financing them. Upon
approval by City Council, the budget appropriation ordinance is the legal basis for
expenditures in the budget year.
Capital Assets - Assets of significant value and having a useful life of several years.
Capital assets are also referred to as fixed assets.
Capital Improvement Program - An annual, updated plan of capital expenditures for
public facilities and infrastructure (buildings, streets, etc.) with estimated costs,
sources of funding and timing of work over a five year period.
Capital Project - Projects involving the purchase or construction of capital assets. Often
a capital project encompasses the purchase of land and the construction of a building
or facility, or major street construction or reconstruction. Design, engineering or
architectural fees are often a part of a capital project.
Capital Purchases - Those items which a department purchases that have a value of
over $5,000 and a life of longer than one year, with the exception of computing
equipment and copy machines which have a limit of $1,000.
Debt Service - Payment of principal and interest related to long-term debt.
Department - An organizational unit of the city which provides one or more services.
Depreciation - Expiration in the service life of fixed assets, attributable to wear and
tear, deterioration, action of the physical elements, inadequacy and obsolescence.
Designated Fund Balance - That portion of the fund balance that has been set aside for
a specific purpose by the City Council.
62
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
2016 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
73
City of Boulder
RESERVE POLICIES BY FUND
2016 Annual Budget
74
Reserve Policies
Category Reserve Purpose Current Reserve Policy
2016 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 27,708,000
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
15% reserve.
21,053,000 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).
2,153,000 Yes
$ 4,502,000
$ 3,370,082
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
2017. (5% in 2015; 10% in
2016; and 15% in 2017).
522,633 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.
158,015 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. 9,627 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.
68,600 Yes
$ 2,611,207
$ 1,289,767
Compensated
Absences Liability
Reserve
Reserve was established to fund
sick/vac/app. bonus liability.
Reserve is to fully cover
sick/vac/app. bonus
liability.
46,645 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).
11,380 Yes
$ 1,231,742
$ 716,391
Designated
Reserve
This is an unappropriated reserve
for operating and capital
emergencies and revenue
shortfalls.
25% of Fund’s operating
budget. 104,801 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. 10,089 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).
1,300 Yes
$ 600,201
Liability
Projected 2016 Year-End Fund Balance Before Reserves
Liability
Liability
Projected 2016 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Projected 2016 Year-End Fund Balance Before Reserves
Liability
Projected 2016 Year-end Fund Balance After Reserves
AFFORDABLE HOUSING
GENERAL
Projected 2016 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
Projected 2016 Year-end Fund Balance After Reserves
.25 CENT SALES TAX
Projected 2016 Year-End Fund Balance Before Reserves
Liability
Liability
Projected 2016 Year-end Fund Balance After Reserves
AIRPORT
Emergency/
Stabilization
Liability
Emergency/
Stabilization
75
Reserve Policies
$ 46,705
Designated
Reserve
This is an unappropriated reserve
for operating emergencies
and/or revenue shortfalls.
10% of Fund’s operating
budget. - No
$ 46,705
$ 43,351
Designated
Reserve
This is an unappropriated reserve
for operating emergencies
and/or revenue shortfalls.
10% of Fund’s operating
budget. 43,351 Yes
$ -
9,498,792$
Emergency
Reserve
Reserve was established to cover
emergencies and revenue
fluctuations.
Current reserve policy
designates $500,000 to
cover the purposes of the
fund.
500,000 Yes
$ 8,998,792
$ 76,584
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
Compensated
Absences Liability
Reserve
Reserve was established to fund
sick/vac/app. bonus liability.
Reserve is to fully cover
sick/vac/app. bonus
liability.
- 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.
25,773 Yes
$ 811
36,203$
Compensated
Absences Liability
Reserve
Reserve was established to fund
sick/vac/app. bonus liability.
Reserve is to fully cover
sick/vac/app. bonus
liability.
17,903 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).
18,300 Yes
$ -
$ 6,827,322
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
3,993,732$
Projected 2016 Year-end Fund Balance After Reserves
Projected 2016 Year-end Fund Balance After Reserves
COMPUTER REPLACEMENT
Projected 2016 Year-End Fund Balance Before Reserves
Liability
Projected 2016 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
Liability
Emergency/
Stabilization
BOULDER JUNCTION GENERAL IMPROVEMENT DISTRICT -TDM
CLIMATE ACTION PLAN
Liability
CAPITAL DEVELOPMENT
Projected 2016 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
Projected 2016 Year-end Fund Balance After Reserves
BOULDER JUNCTION GENERAL IMPROVEMENT DISTRICT (GID) PARKING
Projected 2016 Year-end Fund Balance After Reserves
Projected 2016 Year-End Fund Balance Before Reserves
Projected 2016 Year-end Fund Balance After Reserves
Projected 2016 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
COMMUNITY HOUSING ASSISTANCE PROGRAM
Projected 2016 Year-End Fund Balance Before Reserves
Projected 2016 Year-end Fund Balance After Reserves
Replacement
Liability
Category Reserve Purpose Current Reserve Policy
2016 Projected
Amount
Reserve
Policy Met
(Yes/No)
76
Reserve Policies
Category Reserve Purpose Current Reserve Policy
2016 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 3,770,565
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.
542,485 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. 180,890 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).
113,236 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
$ 2,933,954
5,865,287$
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.
5,862,756 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. 1,074 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).
1,457 Yes
$ -
Emergency/
Stabilization
Liability
DOWNTOWN COMMERCIAL DISTRICT
Liability
Projected 2016 Year-End Fund Balance Before Reserves
Replacement
Bond
Projected 2016 Year-end Fund Balance After Reserves
EQUIPMENT REPLACEMENT
Projected 2016 Year-end Fund Balance After Reserves
Liability
Liability
Projected 2016 Year-End Fund Balance Before Reserves
77
Reserve Policies
$ 4,136,764
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.
4,129,930 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. 4,834 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).
2,000 Yes
$ -
$ 517,009
Operating
Reserve
This is an unappropriated reserve
for operating emergencies.
5% of Fund's operating
budget. 354,981 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. 111,934 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).
50,094 Yes
$ -
1,201,859$
Emergency Reserve was established to cover
emergencies.
Current reserve policy
designates 10% of annual
Library revenues for
emergencies.
121,293 Yes
$ 1,080,566 Projected 2016 Year-end Fund Balance After Reserves
Projected 2016 Year-End Fund Balance Before Reserves
Projected 2016 Year-end Fund Balance After Reserves
LIBRARY
Liability
Projected 2016 Year-End Fund Balance Before Reserves
Replacement
Liability
FACILITY RENOVATION AND REPLACEMENT
Emergency/
Stabilization
Emergency/
Stabilization
Liability
FLEET OPERATIONS
Liability
Projected 2016 Year-end Fund Balance After Reserves
Projected 2016 Year-End Fund Balance Before Reserves
Category Reserve Purpose Current Reserve Policy
2016 Projected
Amount
Reserve
Policy Met
(Yes/No)
78
Reserve Policies
Category Reserve Purpose Current Reserve Policy
2016 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 14,163,223
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.
3,789,762 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.
40,000 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).
242,000 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. 6,289 Yes
$ 9,595,172
$ 637,106
Compensated
Absences Liability
Reserve
Reserve was established to fund
sick/vac/app. bonus liability.
Reserve is to fully cover
sick/vac/app. bonus
liability.
63,081 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.
22,000 Yes
$ 552,025
$ 3,628,515
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. 692,794 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).
254,761 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. 469,797 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. 11,540 Yes
$ 2,199,623
Projected 2016 Year-end Fund Balance After Reserves
OPEN SPACE
Liability
Projected 2016 Year-end Fund Balance After Reserves
Projected 2016 Year-End Fund Balance Before Reserves
Liability
Liability
Emergency/
Stabilization
Projected 2016 Year-End Fund Balance Before Reserves
PLANNING AND DEVELOPMENT SERVICES
PERMANENT PARKS AND RECREATION
Projected 2016 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Liability
Liability
Liability
Projected 2016 Year-End Fund Balance Before Reserves
Liability
Liability
Emergency/
Stabilization
79
Reserve Policies
1,666,660$
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.
864,438 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.
158,000 Yes
$ 644,222
$ 12,745,927
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. 61,183 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).
62,480 Yes
Operating
Reserve
This is an unappropriated reserve
for operating emergencies
and/or revenue shortfalls.
25% of Fund’s operating
budget (including
transfers).
1,177,385 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
$ 7,840,577
Projected 2016 Year-end Fund Balance After Reserves
RECREATION ACTIVITY
STORMWATER/FLOOD MANAGEMENT UTILITY
Projected 2016 Year-End Fund Balance Before Reserves
Bond
Liability
Emergency/
Stabilization
Liability
Emergency/
Stabilization
Liability
Emergency/
Stabilization
Projected 2016 Year-End Fund Balance Before Reserves
Projected 2016 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Emergency/
Stabilization
Category Reserve Purpose Current Reserve Policy
2016 Projected
Amount
Reserve
Policy Met
(Yes/No)
80
Reserve Policies
Category Reserve Purpose Current Reserve Policy
2016 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 1,565,466
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.
1,565,466 Yes
-$
$ 5,042,931
Operating
Reserve
This is an unappropriated reserve
for operating emergencies
and/or revenue shortfalls.
Reserve is set at
$475,000. 1,306,256 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).
263,058 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.
239,729 Yes
$ 3,233,888
$ 997,282
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).
9,487 Yes
$ 849,935
Liability
Projected 2016 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
Liability
Liability
Replacement
TRANSPORTATION
Projected 2016 Year-End Fund Balance Before Reserves
Projected 2016 Year-end Fund Balance After Reserves
TELECOMMUNICATIONS
Projected 2016 Year-End Fund Balance Before Reserves
TRANSPORTATION DEVELOPMENT
Projected 2016 Year-end Fund Balance After Reserves
Liability
Projected 2016 Year-end Fund Balance After Reserves
Emergency/
Stabilization
81
Reserve Policies
Category Reserve Purpose Current Reserve Policy
2016 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 8,463,020
Bond Reserve These reserves are established in
accordance with bond covenant
requirements for revenue bonds.
Reserve amount defined
individually for each bond
issuance, equal to
approximately one- year’s
annual debt payment.
1,570,139 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. 638,724 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).
220,480 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).
2,606,576 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
$ 2,927,101
Emergency/
Stabilization
Emergency/
Stabilization
Bond
Projected 2016 Year-End Fund Balance Before Reserves
Liability
Liability
WASTEWATER UTILITY
Projected 2016 Year-end Fund Balance After Reserves
Emergency/
Stabilization
82
Reserve Policies
$ 30,225,287
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.
5,074,796 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.
17,223,131 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. 628,775 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).
265,400 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).
4,492,667 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
$ 452,567
$ 2,494,641
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.
2,023,329 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).
10,915 Yes
$ 460,397
Note:
Various fund 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.
WATER UTILITY
Liability
Projected 2016 Year-End Fund Balance Before Reserves
Liability
Projected 2016 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Emergency/
Stabilization
Projected 2016 Year-end Fund Balance After Reserves
Liability
Projected 2016 Year-End Fund Balance Before Reserves
Liability
Emergency/
Stabilization
WORKERS COMPENSATION
Bond
Special
Purpose
Category Reserve Purpose Current Reserve Policy
2016 Projected
Amount
Reserve
Policy Met
(Yes/No)
83
City of Boulder
Citywide Summaries
2016 Annual Budget
The 2016 Annual Budget totals $328 million and represents a 2.7 percent increase over the 2015
Annual Budget for all funds, including governmental, enterprise, internal service and capital im-
provement funds. The operating budget represents a 1.6 percent increase over 2015, while the
capital budget represents a 6.8 percent increase over 2015. Figure 5-01 organizes the budget
into its fundamental parts, separating operating from capital appropriations, and general from
dedicated fund appropriations.
Figure 5-01: 2016 Annual Budget (in $1,000s)
Total Budget
$327,699
General Fund
$116,963
Capital Budget
$73,304
Operating Budget
$254,395
Dedicated Funds
$137,432
84
Table 5-01 provides an executive statement of the city’s funds, including projected January 1,
2016 and December 31, 2016 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 2014 actual and 2015 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 $1,000s)
Projected
Fund Balance
1/1/2016
Estimated
Revenues
Including
Transfers In
Appropriations
Including
Transfers Out
Projected
Fund Balance
12/31/2016
Projected
Changes in
Fund Balance
1100 General 31,711$ 128,264$ 132,268$ 27,708 (4,003)$
2180 .25 Cent Sales Tax 2,189 8,905 7,724 3,370 1,181
2140 Affordable Housing 738 2,122 1,570 1,290 552
2700 Airport 599 580 462 717 118
2830 Boulder Junction Access GID TDM 24 152 176 (0) (24)
6800 Boulder Junction GID Parking 49 427 433 43 (6)
3500 Boulder Junction Improvement 628 805 825 608 (20)
2100 Capital Development 7,596 2,114 211 9,499 1,903
2400 Climate Action Plan 188 1,844 1,955 77 (111)
2910 Community Development Block Grant (CDBG) - 634 634 - -
1150 Community Housing Assistance Program 658 2,550 3,173 36 (622)
7190 Compensated Absences 1,482 828 945 1,365 (117)
7300 Computer Replacement 6,793 1,973 1,940 6,827 34
6400 Downtown Commercial District 4,340 8,478 8,769 4,049 (291)
7400 Equipment Replacement 5,333 1,170 638 5,865 532
7500 Facility Renovation and Replacement 5,281 2,908 4,052 4,137 (1,144)
7210 Fleet Operations 498 3,798 3,779 517 19
7210 Fleet Replacement 8,202 6,620 5,303 9,519 1,317
2920 HOME Investment Partnership Grant - 780 780 - -
1200 Library 1,202 7,570 7,570 1,202 0
2110 Lottery 441 857 849 449 8
2500 Open Space and Mountain Parks 15,996 32,893 35,403 13,486 (2,510)
3300 Permanent Parks and Recreation 493 2,588 2,444 637 144
2120 Planning and Development Services 4,356 10,111 10,838 3,629 (727)
7110 Property and Casualty Insurance 5,392 1,775 1,876 5,290 (102)
2300 Recreation Activity 1,582 10,499 10,415 1,667 85
6300 Stormwater/Flood Management Utility 12,963 11,498 11,715 12,746 (217)
7100 Telecommunications 1,523 747 705 1,565 42
2820 Transit Pass GID 25 16 16 25 (0)
2800 Transportation 6,461 32,407 33,825 5,043 (1,418)
2810 Transportation Development 1,112 1,086 1,201 997 (115)
6500 University Hill Commercial District 724 592 640 677 (47)
6200 Wastewater Utility 7,635 20,308 19,480 8,463 828
6100 Water Utility 33,681 55,346 58,803 30,225 (3,456)
7120 Worker's Compensation Insurance 2,565 1,704 1,683 2,586 21
Totals 172,460$ 364,950$ 373,098$ 164,313$ (8,147)$
Note:
ACTIVITY BY FUND (in thousands)
Fund Title
The table above reflects the impact of the 2016 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
2016 Annual Budget
The 2016 Annual Budget is based on projected citywide revenues of over $319 million,
representing a 2.0 percent increase over the total revenues projected for the 2015 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 69.0 percent of the total sources of
city funds and are described in more detail below.
Figure 5-02: Citywide Revenues (Sources) for 2016
(in $1,000s)
TOTAL = $319,535
Sales and Use Tax
$124,602
39%
Utility Rates
$62,285
20%
Other
$55,092
17%
Property Tax
$33,442
10%
Other Taxes
$25,098
8%
Intergovernmental
Grants
$3,050
1%
Parks and
Recreation
$9,003
3%
Planning and
Development Fees
$6,963
2%
88
Figure 5-03 represents the citywide revenue sources without the Water, Wastewater, and
Stormwater Utilities.
Figure 5-03: Citywide Revenues (Sources) for 2016, without Utilities
(in $1,000s)
TOTAL = $257,251
Sales and use taxes comprise 39.0 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
$124,602
48%
Other
$55,092
21%Property Tax
$33,442
13%
Other Taxes
$25,098
10%
Intergovernmental
Grants
$3,050
1%
Parks and Recreation
$9,003
4%
Planning and
Development Fees
$6,963
3%
89
Sources, Uses, and Debt Service
Total sales and use tax collections were up 5.1 percent through October 2015 when compared to
collections through October 2014. Retail sales tax revenues, which are the largest portion of total
revenues and most indicative of ongoing revenue trends, are up 4.77 percent over 2014, through
October 2015. It is anticipated that 2015 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 2016
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
2015 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.
[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.
[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.
[2] A temporary Sales and Use Tax dedicated for Communtiy, Culture, and Safety projects was approved by voters in 2014.
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 2010-2016
(in $1,000s)
Property tax revenue estimates for 2016 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 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
Projected
2016
Projected
General .25 Cent Sales Tax Transportation Open Space
91
In 2016, the mill levy rate remains the same as in 2015. Table 5-03 shows seven years of the
history of the mill levy and establishes the basis of the 2016 budget mill levy.
Table 5-03: Property Tax Rates for 2016
Sources, Uses, and Debt Service
PROPERTY TAX
2010 2011 2012 2013 2014 2015 2016
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 0.00
Subtotal (Mills subject to Article X, Sec. 20 of the
State Constitution) 9.981
General City Operations (Public Safety) 2.000
Net Mill Levy 10.295 10.818 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 2016.
Figure 5-05: Property Tax Revenues 2010-2016
(in $1,000s)
Sources, Uses, and Debt Service
$0
$10,000
$20,000
$30,000
2010 2011 2012 2013 2014 2015
Projected
2016
ProjectedAmount
Year
General Fund Permanent Parks and Recreation Fund
Community Housing Assistance Fund Library Fund
93
The 2016 Annual Budget is based on projected General Fund revenues of $128 million (see Figure
5-06), representing a 6.4 percent increase over the total revenues projected for the 2015 Annual
Budget.
Figure 5-06: General Fund Revenues (Sources) for 2016
(in $1,000s)
TOTAL = $128,264
Sources, Uses, and Debt Service
Sales and Use Tax
$59,048
46%
Property Tax
$26,368
21%
Other Taxes
$19,543
15%
Other
$11,455
9%
Cost Allocation
$9,015
7%
Parking Violations
$2,003
2%
Grants
$606
<1%
Parks and Recreation
$226
<1%
94
Table 5-04: Summary of Revenues (Sources) by Fund
(in $1,000s)
Sources, Uses, and Debt Service
SOURCES BY UNRESTRICTED FUNDS
2014
Actual
2015
Approved
2016
Approved
General (includes Public Safety Fund)
Revenue-
Sales and Use Taxes 54,048$ 53,985$ 58,366$
Tax Increment Surplus 1,317 - -
Food Service Tax 631 649 682
Accommodation Tax 5,898 5,734 6,502
Admission Tax 546 621 574
Property Tax 20,087 20,666 21,067
Property Tax (Public Safety)5,072 5,200 5,301
Trash Hauler/Recycling Occupation Tax 1,774 1,670 1,766
Liquor Occupation Tax 307 692 326
Telephone Occupation Tax 729 774 729
Cable Television Franchise Tax and PEG Fee 1,419 1,414 1,448
Utility Occupation Tax 6,180 6,365 6,365
Specific Ownership Tax 1,651 1,377 1,530
Tobacco Tax 303 357 303
Rec Marijuana Tax, Fees & Licenses 1,723 - 1,560
Misc. Charges for Services 939 548 1,041
NPP and Other Parking Revenue 223 169 258
Meters - Out of Parking Districts 631 545 596
Meters - Within Parking Districts 2,885 2,825 2,845
Sale of Goods 71 92 75
Misc. Fines and Administr. Penal 5 28 5
Municipal Court Charges & Fines 1,590 2,200 1,600
Parking Violations 1,764 2,100 2,003
Photo Enforcement 1,670 1,445 1,522
Business Licenses 493 424 423
Misc. Intergovernmental Charges 417 372 442
Court Awards 149 160 158
Grants 3,031 692 606
Interest & Investment Earnings 216 255 225
Leases, Rents and Royalties 129 139 152
Miscellaneous Revenues 826 550 329
Parks Fees 223 192 249
Housing/Human Services Fees 343 146 200
Subtotal General Fund Revenue $117,290$ 112,387$ 119,249$
Fund and Source
95
Sources, Uses, and Debt Service
Transfers In-
Cost Allocation - All Funds 7,822$ 8,037$ 8,854$
Other 142 152 161
Subtotal General Fund Transfers In $7,964$ 8,189$ 9,015$
Total General Fund Sources $125,254$ 120,576$ 128,264$
Community Housing Assistance (CHAP)
Property Tax 2,021$ 2,080$ 2,265$
Development Excise Tax 345 150 150
Interest and Investment Earnings 383 16 16
Sale of Units 280 - -
Loan Repayment - 120 120
Total CHAP Sources $3,029$ 2,366$ 2,551$
SOURCES BY UNRESTRICTED FUNDS
2014
Actual
2015
Approved
2016
ApprovedFund and Source
2014
Actual
2015
Approved
2016
Approved
.25 Cent Sales Tax
Sales and Use Taxes 8,056$ 8,059$ 8,685$
Interest and Investment Earnings 20 20 20
Valmont City Park 285 50 -
Other 445 100 200
Subtotal 8,806$ 8,229$ 8,905$
Affordable Housing Fund
Cash In Lieu of Affordable Units 5,905$ 1,000$ 858$
Interest and Investment Earnings 155 20 20
Transfers In 240 240 240
Other 176 - 1,000
Fees 4 4 4
Subtotal 6,480$ 1,264$ 2,122$
Airport
Misc. Charges for Services 14$ 11$ 11$
Grants 1,111 - -
Interest and Investment Earnings 4 2 5
Leases, Rents and Royalties 486 550 564
Sale of Land - 500 -
Subtotal 1,615$ 1,062$ 580$
SOURCES BY RESTRICTED FUNDS
Fund and Source
96
Sources, Uses, and Debt Service
BMPA Debt Service Fund
Leases, Rents and Royalties 1,662$ 1,862$ 1,862$
Subtotal 1,662$ 1,862$ 1,862$
Boulder Junction Access GID - TDM
Property and Specific Ownership Tax 16$ 27$ 40$
Payments in Lieu of Taxes - 56 110
Interest and Investment Earnings 1 1 2
Subtotal 17$ 83$ 152$
Boulder Junction Access GID - Parking
Property and Specific Ownership Tax 25$ 53$ 53$
Parking Charges - 56 61
Transfers in - 324 313
Subtotal 25$ 433$ 427$
Boulder Junction Improvement
Excise Tax 1,045$ 529$ 423$
Use Tax 199 301 240
Interest and Investment Earnings 10 - 5
Transfers In 200 - -
Miscellaneous Revenues 601 208 137
Subtotal 2,055$ 1,038$ 805$
Capital Development
Development Excise Tax 2$ 126$ 102$
Impact Fees 2,918 486 1,170
Transfers in 517 811 811
Interest and Investment Earnings 30 30 30
Subtotal 3,467$ 1,454$ 2,113$
Capital Improvement Bond Fund
Interest Income 123$ 8$ 8$
Subtotal 123$ 8$ 8$
Climate Action Plan
Climate Action Plan Tax 1,822$ 1,853$ 1,842$
Interest and Investment Earnings 2 6 2
Subtotal 1,824$ 1,859$ 1,844$
Community Development Block Grant (CDBG)
Federal - Direct Grants 979$ 649$ 634$
Subtotal 979$ 649$ 634$
Compensated Absences
Charges from Departments 730$ 764$ 819$
Interest and Investment Earnings 9 9 9
Subtotal 739$ 773$ 828$
Computer Replacement
Charges from Departments 2,020$ 1,954$ 1,954$
Interest and Investment Earnings 38 18 19
Subtotal 2,058$ 1,973$ 1,973$
2014
Actual
2015
Approved
2016
Approved
SOURCES BY RESTRICTED FUNDS
Fund and Source
97
Sources, Uses, and Debt Service
2014
Actual
2015
Approved
2016
Approved
SOURCES BY RESTRICTED FUNDS
Fund and Source
Downtown Commercial District
Property and Specific Ownership Tax 1,142$ 1,128$ 1,245$
Parking Charges 5,137 4,750 4,920
Interest and Investment Earnings 30 32 32
Leases, Rents and Royalties 177 176 415
Miscellaneous Revenues 61 15 68
Transfers In 1,525 1,810 1,798
Tax Increment Financing 877 - -
10th and Walnut Other Revenue 12 40 -
Subtotal 8,961$ 7,950$ 8,478$
Equipment Replacement
Charges from Departments 935$ 977$ 1,128$
Interest and Investment Earnings 24 18 42
Subtotal 959$ 995$ 1,170$
Facility Renovation & Replace
Charges from Departments 1,410$ 489$ 489$
Transfer from Major Maintenance 2,619 1,669 1,669
Energy Contract Revenue 864 685 698
Interest and Investment Earnings 59 19 52
Subtotal 4,952$ 2,862$ 2,908$
Fire Pension
City Pension Contributions 261$ 157$ 158$
Subtotal 261$ 157$ 158$
Fleet Maintenance
Charges from Departments 2,940$ 3,885$ 3,412$
Interest and Investment Earnings 1 1 4
Miscellaneous Revenues 479 368 382
Subtotal 3,420$ 4,254$ 3,798$
Fleet Replacement
Charges from Departments 5,075$ 6,257$ 6,145$
Sale of Assets 461 340 209
Interest and Investment Earnings 67 50 92
Miscellaneous Revenues 182 145 174
Subtotal 5,785$ 6,791$ 6,620$
HOME
Federal - Direct Grants 1,345$ 846$ 780$
Subtotal 1,345$ 846$ 780$
Library
Property Tax 845$ 866$ 942$
Misc. Charges for Services 143 120 135
Interest and Investment Earnings 19 7 8
Leases, Rents and Royalties 7 8 10
Grants 25 34 34
Transfers In 6,586 6,586 6,357
Other 126 27 84
Subtotal 7,751$ 7,648$ 7,570$
98
Sources, Uses, and Debt Service
2014
Actual
2015
Approved
2016
Approved
SOURCES BY RESTRICTED FUNDS
Fund and Source
Lottery
Lottery Funds 975$ 836$ 849$
Interest and Investment Earnings 9 4 8
Subtotal 984$ 840$ 857$
Open Space
Sales and Use Taxes 28,426$ 28,468$ 30,804$
Interest and Investment Earnings 95 101 104
Leases, Rents and Royalties 712 439 431
Bond Proceeds 10,136 - -
Grants 105 - -
Voice and Sight Tag Program 78 132 227
Transfers In 1,193 1,141 1,327
Subtotal 40,745$ 30,280$ 32,893$
Permanent Parks and Recreation
Property Tax 2,283$ 2,340$ 2,548$
Development Excise Tax 115 - -
Interest and Investment Earnings 15 15 15
Miscellaneous Revenues 25 13 25
Subtotal 2,438$ 2,368$ 2,588$
Planning & Development Svcs
Misc. Development Fees 8,395$ 6,762$ 6,928$
Interest and Investment Earnings 48 31 35
Transfers In 2,931 3,022 3,148
Subtotal 11,374$ 9,815$ 10,111$
Police Pension
City Pension Contributions 365$ 219$ 218$
Subtotal 365$ 219$ 218$
Property & Casualty Insurance
Charges from Departments 1,610$ 1,658$ 1,742$
Interest and Investment Earnings 34 33 33
Subtotal 1,644$ 1,692$ 1,775$
Recreation Activity
Admission & Activity Charges 9,057$ 8,305$ 9,010$
Interest and Investment Earnings 10 11 11
Transfers In 1,561 1,486 1,478
Subtotal 10,628$ 9,803$ 10,499$
Stormwater/Flood Mgmt Utility
Utility Service Charges 5,593$ 5,482$ 9,613$
Rate Increase - 4,112 385
Utility Plant Invest. Fee 818 350 300
Urban Drng and Fld Contr Dist. 50 268 882
State and Federal Grants 4,794 4,500 -
Interest and Investment Earnings 72 97 130
Misc. Intergovernmental Chg. 2 144 148
Miscellaneous Revenues 45 40 40
Sale of Real Estate - 357 -
99
Sources, Uses, and Debt Service
2014
Actual
2015
Approved
2016
Approved
SOURCES BY RESTRICTED FUNDS
Fund and Source
Bond Proceeds - 16,000 -
Subtotal 11,374$ 31,350$ 11,498$
Telecommunications
Charges from Departments 591$ 600$ 625$
Interest and Investment Earnings 8 9 10
Miscellaneous Revenues 486 137 112
Subtotal 1,085$ 746$ 747$
Transit Pass GID
Property Tax 10$ 10$ 11$
Transfers In 5 5 5
Subtotal 15$ 15$ 16$
Transportation
Sales and Use Taxes 24,177$ 23,934$ 26,056$
Sale of Land - 1,430 -
Highway Revenues 3,331 3,335 3,358
HOP Reimbursement 1,204 1,505 1,335
Interest and Investment Earnings 81 28 52
Miscellaneous Revenues 162 365 99
Special Assessments 4 58 58
Third Party Reimbursements 345 - 350
External Funding 5,148 - 996
Lease Revenue - BTV 98 103 103
Subtotal 34,550$ 30,757$ 32,407$
Transportation Development
Development Excise Tax 1,393$ 572$ 977$
Interest and Investment Earnings 13 2 9
Third Party Reimbursements 18 100 100
Subtotal 1,424$ 674$ 1,086$
University Hill Commercial District
Property and Specific Ownership Tax 34$ 32$ 35$
Parking Charges 150 119 127
Interest and Investment Earnings 4 5 5
Transfers In 425 425 425
Subtotal 613$ 580$ 592$
Wastewater Utility
Utility Service Charges 13,850$ 14,126$ 18,401$
Rate Increase - 4,238 920
Sale of Real Estate - 357 -
Utility Plant Invest. Fee 2,222 700 700
Utility Connection 11 10 10
Federal and State Grants 681 1,969 -
Interest and Investment Earnings 74 133 152
Transfer from Other Funds 1 - -
Miscellaneous Revenues 132 120 118
Special Assessments (10) 5 5
100
Sources, Uses, and Debt Service
2014
Actual
2015
Approved
2016
Approved
SOURCES BY RESTRICTED FUNDS
Fund and Source
Bond Proceeds - 10,125 2
Subtotal 16,961$ 31,782$ 20,308$
Water Utility
Utility Service Charges 20,233$ 22,364$ 23,529$
Rate Increase - 1,118 1,882
Misc. Charges for Services 2,680 2,279 2,369
Utility Plant Invest. Fee 6,734 2,200 2,800
Utility Connection 235 130 130
Interest and Investment Earnings 189 300 253
Leases, Rents and Royalties 92 21 21
Special Assessments (25) 2,505 5
Sale of Real Estate - 715 -
State and Federal Grants 1,287 1,125 -
Miscellaneous Revenues - 168 25
Transfers In 93 93 93
Bond Proceeds - - 24,240
Subtotal 31,518$ 33,017$ 55,346$
Worker Compensation Insurance
Charges from Departments 1,569$ 1,528$ 1,663$
Interest and Investment Earnings 16 22 22
Miscellaneous Revenues 29 19 19
Subtotal 1,614$ 1,569$ 1,704$
Total Restricted Sources 230,616$ 237,697$ 236,381$
Total City Sources of Funds 358,899$ 360,638$ 367,196$
Less: Transfers from Other Funds 45,085$ 47,300$ 47,661$
Net Total City Sources of Funds 313,814$ 313,338$ 319,535$
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
101
City of Boulder
Citywide Uses
2016 Annual Budget
The 2016 Annual Budget is based on projected citywide expenditures of $328 million,
representing a 2.7 increase over the total expenditures in the 2015 Approved 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 2016
(in $1,000s)
TOTAL = $327,699
Public Works
$133,533
41%
Police
$34,037
10%
Open Space and
Mountain Parks
$34,251
10%
Parks and
Recreation
$25,355
8%
Fire
$18,629
6%Internal Services
$21,798
7%
General Governance
$13,027
4%
Community Vitality
$12,123
4%
Library and Arts
$8,514
3%
Citywide Debt
$5,101
1%
Human Services
$7,097
2%
Planning, Housing and
Sustainability
$14,234
4%
102
Figure 5-08 represents the citywide uses of funds without the Water, Wastewater, and Stormwater
utilities.
Figure 5-08: Citywide Expenditures (Uses) for 2016, without Utilities
(in $1,000s)
TOTAL = $240,389
Sources, Uses, and Debt Service
Public Works
$46,224
19%
Police
$34,037
14%
Open Space and
Mountain Parks
$34,251
14%
Parks and Recreation
$25,355
11%Fire
$18,629
8%
Internal Services
$21,798
9%General Governance
$13,026
5%
Community Vitality
$12,123
5%
Library and Arts
$8,514
4%
Citywide Debt
$5,101
2%
Human Services
$7,097
3%
Planning, Housing and
Sustainability
$14,234
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 2016 Annual Budget includes a citywide staffing
level of 1,419 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 2002-2016
Sources, Uses, and Debt Service
1,000
1,050
1,100
1,150
1,200
1,250
1,300
1,350
1,400
1,450
1,500
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016FTEs
Year
1,305
FTE
1,419
FTE
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 2.25%
Police 3.00%
Note:
1Some departments have a positive rate of increase, i.e., Utilities.
104
Table 5-06: Staffing Levels by Department
Of the 36.00 FTE increase over 2015, 11.75 FTEs are approved as fixed-term positions for specific
one-time work outcomes, such as new software implementation and flood related trail
reconstruction. The fixed-term nature of these positions limits the ongoing financial burden.
Sources, Uses, and Debt Service
STANDARD FULL TIME EQUIVALENT (FTE)
2015
Approved
2015
Adjusted1
2016
Approved
Variance
2015 Adj.-2016
City Attorney's Office 25.70 25.70 25.70 0.00
City Manager's Office 9.00 9.50 13.00 3.50
Communications including City Clerk 11.50 12.50 16.75 4.25
Community Vitality 46.50 46.50 46.50 0.00
Energy Strategy and Electric Utility Development 6.50 6.50 12.25 5.75
Finance 38.67 40.00 44.50 4.50
Fire 121.33 120.33 124.33 4.00
Human Resources 24.63 25.63 24.38 (1.25)
Human Services 37.19 37.15 37.15 0.00
Information Technology 37.18 38.25 40.25 2.00
Library and Arts 78.51 78.51 78.51 0.00
Municipal Court 21.13 21.13 21.13 0.00
Open Space and Mountain Parks 102.35 114.65 117.15 2.50
Parks & Recreation 130.35 133.35 136.35 3.00
Police 288.00 286.89 290.89 4.00
Planning, Housing and Sustainability 60.26 66.97 67.72 0.75
Public Works-Development and Support Services 82.71 81.20 83.20 2.00
Public Works-Transportation 70.34 70.34 71.34 1.00
Public Works-Utilities 166.92 168.02 168.02 0.00
Total 1,358.77 1,383.12 1,419.12 36.00
1Adjustments remove changes approved and incorporated after the passage of the 2015 Approved Budget as well as FTE conversions and reallocations.
105
The 2016 Annual Budget is based on projected General Fund expenditures of $132 million (see
Figure 5-10), representing an 2.9 percent increase over the total General Fund expenditures in the
2015 Annual Budget.
Figure 5-10: General Fund Expenditures (Uses) for 2016
(in $1,000s)
TOTAL = $132,268
Table 5-07 provides category expenditures by fund for 2014 (Actual), 2015 (Approved), and 2016
(Approved) to the nearest $1,000.
Sources, Uses, and Debt Service
Police
$34,037
26%
Fire
$18,539
14%
Transfers to Other Funds
$15,230
11%
Internal Services
$21,798
16%
Governance
$13,027
10%Human Services
$7,002
5%
Citywide Debt
$5,101
4%
Parks and Recreation
$4,699
4%
Public Works
$6,779
5%
Planning, Housing and
Sustainability
$2,336
2%
Community Vitality
$2,533
2%
Library and Arts
$944
1%
Open Space and Mountain
Parks
$154
<1%
106
Table 5-07: Summary of Expenditures (Uses) by Fund
(in $1,000s)
Sources, Uses, and Debt Service
USES BY UNRESTRICTED FUNDS
2014
Actual
2015
Approved
2016
Approved
General
City Council 196$ 223$ 238
Municipal Court 1,897 2,214 2,316
City Attorney 2,441 2,881 2,999
Contingency 114 146 146
Utility/Fuel Contingency - 190 190
Extraordinary Personnel Expense - 120 120
Non-Departmental 2,419 1,932 2,309
Energy Strategy 1,923 6,943 -
Communications 792 1,076 1,711
Community Vitality 2,062 1,932 2,562
City Manager's Office 1,283 1,527 2,152
City Clerk's Office 594 530 526
West Nile Virus Program 244 250 259
Human Resources 2,281 2,948 3,870
Finance 4,015 3,841 4,605
Information Technology 5,412 5,177 6,198
Volunteer and Unemployment Ins 199 107 107
Property and Casualty Ins 1,610 1,658 1,741
Compensated Absences 730 764 819
Police 31,545 33,666 34,037
Fire 18,139 18,339 18,814
Police/Fire Pensions 368 626 680
Public Works 5,488 5,927 6,779
Parks & Recreation 4,580 4,643 4,699
Arts 646 578 945
Real Estate (Open Space) 153 149 154
Planning, Housing and Sustainability 1,552 2,076 2,424
Human Services 6,474 6,630 7,002
Campaign Financing - 46 -
Humane Society Bldg Loan 60 94 60
Education Excise Tax Programs 412 - -
Debt 5,112 5,105 5,101
13th Street Cleanup 517 811 811
Boulder Community Hospital - - 3,000
Energy Contingency - 1,000 278
Other one-time 488 - 500
Total General Fund Uses 103,746$ 114,149$ 118,152
Transfers Out 13,759$ 14,334$ 14,116
Total General Fund Uses 117,505$ 128,483$ 132,268
Fund and Use
107
Sources, Uses, and Debt Service
USES BY UNRESTRICTED FUNDS
2014
Actual
2015
Approved
2016
Approved Fund and Use
2014
Actual
2015
Approved
2016
Approved
.25 Cent Sales Tax
Operating 4,703$ 5,274$ 4,933$
Debt 2,192 2,195 -
Transfers Out 277 427 484
Capital 1,405 512 2,307
Subtotal 8,577$ 8,408$ 7,724$
Affordable Housing Fund
Operating 488$ 563$ 754$
Transfers Out 46 129 96
Community Housing Funds 9,375 528 720
Subtotal 9,909$ 1,221$ 1,570$
Airport
Operating 350$ 371$ 385$
Transfers Out 103 36 42
Capital 1,282 25 35
Subtotal 1,735$ 432$ 462$
BMPA Debt Service Fund
Debt 1,501$ 1,701$ 1,701$
Transfers Out 161 161 161
Subtotal 1,662$ 1,862$ 1,862$
Boulder Junction Access GID - Parking
Operating 4$ 53$ 55$
Transfers Out - 8 6
Debt - 372 372
Subtotal 4$ 433$ 433$
Boulder Junction Access GID - TDM
Operating 2$ 145$ 172$
Transfers Out - 3 4
Subtotal 2$ 148$ 176$
Boulder Junction Improvement
Capital 602$ 652$ 825$
Subtotal 602$ 652$ 825$
Capital Development
Operating -$ -$ -$
Transfers Out 23 4 161
Capital 65 177 50
USES BY RESTRICTED FUND
Fund and Use
Community Housing Assistance (CHAP)
Operating 469$ 497$ 506
Community Housing Funds 359 1,832 2,614
Transfers Out 40 57 53
Total CHAP Uses 868$ 2,386$ 3,173
Total Unrestricted Uses 118,373$ 130,869$ 135,441
108
Sources, Uses, and Debt Service
2014
Actual
2015
Approved
2016
Approved
USES BY RESTRICTED FUND
Fund and Use
Climate Action Plan
Operating 1,718$ 1,802$ 1,839$
Transfers Out 98 116
Subtotal 1,718$ 1,900$ 1,955$
Community Development Block Grant (CDBG)
Operating 194$ 183$ 185$
Transfers Out 29 15 18
Community Housing Funds 756 451 431
Subtotal 979$ 649$ 634$
Compensated Absences
Operating 892$ 826$ 936$
Transfers Out 37 8 9
Subtotal 929$ 834$ 945$
Computer Replacement
Operating 1,240$ 2,660$ 1,921$
Transfers Out - 17 19
Subtotal 1,240$ 2,677$ 1,940$
Downtown Commercial District
Operating 4,368$ 5,862$ 5,147$
Debt 1,831 3,536 3,268
Transfers Out 238 316 367
Transfer Excess TIF to Gen. Fund 1,317 - -
Capital - - -
Subtotal 7,754$ 9,715$ 8,782$
Equipment Replacement
Operating 177$ 536$ 630$
Transfers Out 19 7 8
Subtotal 196$ 542$ 638$
Facility Renovation and Replacement
Operating 3,886$ 911$ 920$
Capital 1,551 1,730 2,157
Debt Payment - Energy Lease 842 875 900
Transfers Out 48 67 75
Subtotal 6,327$ 3,582$ 4,052$
Fleet Operations
Operating 3,166$ 3,481$ 3,496$
Transfers Out 251 282 283
Subtotal 3,417$ 3,763$ 3,779$
Fleet Replacement
Operating 5,238$ 7,449$ 5,208$
Transfers Out 269 94 95
Subtotal 5,507$ 7,543$ 5,303$
HOME
Operating 64$ 65$ 91$
Transfers Out 11 17 19
Community Housing Funds 1,269 764 670
Subtotal 1,344$ 846$ 780$
Library
Operating 8,555$ 7,648$ 7,570$
109
Sources, Uses, and Debt Service
2014
Actual
2015
Approved
2016
Approved
USES BY RESTRICTED FUND
Fund and Use
Lottery
Operating 130$ 155$ -$
Capital 576 681 849
Subtotal 706$ 836$ 849$
Open Space
Operating 10,731$ 15,263$ 15,475$
Debt 8,695 5,499 6,055
Transfers Out 1,067 1,349 1,578
Capital 11,966 7,609 12,295
Subtotal 32,459$ 29,720$ 35,403$
Permanent Parks and Recreation
Operating & Maintenance Projects 1,269$ 1,193$ 934$
Transfers Out 89 80 103
Capital 2,053 1,055 1,407
Subtotal 3,411$ 2,329$ 2,444$
Planning & Development Services
Operating 8,801$ 9,977$ 9,563$
Transfers Out 1,435 1,232 1,275
Subtotal 10,236$ 11,209$ 10,838$
Property & Casualty Insurance
Operating 1,535$ 1,943$ 1,850$
Transfers Out 175 23 26
Subtotal 1,710$ 1,966$ 1,876$
Recreation Activity
Operating 10,180$ 10,180$ 10,415$
Subtotal 10,180$ 10,180$ 10,415$
Stormwater/Flood Mgmt Utility
Operating 3,389$ 4,348$ 4,102$
Debt 385 2,059 1,971
Transfers Out 366 246 440
Capital 7,984 19,288 5,252
Subtotal 12,124$ 25,942$ 11,765$
Telecommunications
Operating 803$ 802$ 694$
Transfers Out 16 10 11
Subtotal 819$ 812$ 705$
Transit Pass General Improvement District
Operating -$ 15$ 15$
Subtotal -$ 15$ 15$
Transportation
Operating 21,101$ 22,166$ 19,433$
Transfers Out 1,600 1,938 2,009
Capital 7,663 6,558 12,383
Subtotal 30,364$ 30,661$ 33,825$
Transportation Development
Operating 34$ 189$ 116$
Transfers Out 17 3 10
Capital 16 520 1,075
110
Sources, Uses, and Debt Service
2014
Actual
2015
Approved
2016
Approved
USES BY RESTRICTED FUND
Fund and Use
University Hill Commercial District
Operating 533$ 601$ 578$
Transfers Out 49 53 62
Subtotal 582$ 654$ 640$
Wastewater Utility
Operating 8,418$ 9,530$ 8,884$
Debt 4,137 5,062 4,773
Transfers Out 1,131 996 1,125
Capital 2,088 16,895 4,773
Subtotal 15,774$ 32,483$ 19,555$
Water Utility
Operating 14,704$ 16,150$ 16,287$
Debt 5,439 5,445 7,482
Transfers Out 1,521 1,299 1,474
Capital 7,057 9,780 33,659
Subtotal 28,721$ 32,675$ 58,902$
Worker Compensation Insurance
Operating 1,624$ 1,901$ 1,655$
Transfers Out 37 25 28
Subtotal 1,661$ 1,926$ 1,683$
Total Restricted Uses of Funds 209,364$ 235,152$ 239,757$
Total City Uses Of Funds 327,732$ 366,021$ 375,198$
Less: Transfers to Other Funds and ISF Exp. 46,098$ 46,926$ 47,499$
Net Total City Operating Uses of Funds 281,634$ 319,095$ 327,699$
Operating 207,192$ 222,136$ 224,196$
Capital 44,308 65,481 73,304
Debt 30,134 31,478 30,199
Total 281,634$ 319,095$ 327,699$
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.
111
Table 5-08 documents summary reasons for all transfers across funds for 2014 (Actual), 2015
(Approved), and 2016 (Approved) to the nearest $1,000.
Sources, Uses, and Debt Service
Table 5-08: Summary of Transfers by Originating Fund
(in $1,000s)
INTERFUND TRANSFERS
For
2014
Actual
2015
Approved
2016
Approved
General Planning and
Development Services
Subsidy 2,125$ 2,192$ 2,293$
Affordable Housing Subsidy 240 240 240
Capital Improvement
Fund
- 811 811
Library Subsidy 6,587 6,586 6,207
Recreation Activity Subsidy 1,453 1,378 1,466
Open Space and
Mountain Parks
Subsidy 1,103 1,141 1,166
Water Utility Wells Property 93 93 93
Downtown Commercial
District
Parking Meter Revenue 1,525 1,810 1,768
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 29 28
Fleet Replacement
Fund
Valmont Butte loan repayment 145 145 145
Equipment
Replacement Fund
To fund Fire dept. equipment
replacement fund
- 275 275
Subtotal 13,725$ 15,449$ 15,230$
.25 Cent Sales Tax General Cost Allocation 277$ 427$ 484$
Subtotal 277$ 427$ 484$
Affordable Housing General Cost Allocation 46$ 129$ 96$
Subtotal 46$ 129$ 96$
Airport General Cost Allocation 103$ 61$ 42$
General Loan repayment - - 35
Subtotal 103$ 61$ 77$
Boulder Junction GID-
Parking
General Cost Allocation -$ 5$ 6$
Downtown Commercial
District (CAGID)
Loan repayment 2 2 2
Subtotal 2$ 7$ 8$
Boulder Junction GID-
TDM
Downtown Commercial
District (CAGID)
Loan repayment -$ 3$ 4$
Subtotal -$ 3$ 4$
BMPA Debt Service
Fund
Open Space Fund Loan repayment 161$ 161$ 161$
Subtotal 161$ 161$ 161$
Originating Fund
112
Sources, Uses, and Debt Service
INTERFUND TRANSFERS
For
2014
Actual
2015
Approved
2016
ApprovedOriginating Fund
Capital Development General Cost Allocation 17$ 4$ 5$
Planning and
Development Services
Excise Tax Collection Costs 6 6 7
Library Impact Fee/Collection - - 150
Subtotal 23$ 10$ 162$
Climate Action Plan Tax General Cost Allocation -$ 99$ 116$
Subtotal -$ 99$ 116$
Community Housing
Assistance Program
General Cost Allocation 40$ 57$ 53$
Planning and
Development Services
Excise Tax Collection Costs 6 6 7
Subtotal 46$ 63$ 60$
Community Development
Block Grant (CDBG)
General Cost Allocation 29$ 15$ 18$
Subtotal 29$ 15$ 18$
Compensated Absences General Cost Allocation 36$ 8$ 9$
Subtotal 36$ 8$ 9$
Computer Replacement General Cost Allocation 13$ 17$ 19$
Subtotal 13$ 17$ 19$
Downtown Commercial
District
General Cost Allocation 238$ 316$ 367$
Subtotal 238$ 316$ 367$
Equipment Replacement General Cost Allocation 19$ 7$ 8$
Subtotal 19$ 7$ 8$
Facility Renovation and
Replacement
General Cost Allocation 48$ 65$ 75$
Subtotal 48$ 65$ 75$
Fleet Maintenance General Cost Allocation 260$ 375$ 378$
Subtotal 260$ 375$ 378$
Fleet Replacement General Cost Allocation 87$ -$ -$
Subtotal 87$ -$ -$
HOME Investment
Partnership Grant
General Cost Allocation 11$ 17$ 19$
Subtotal 11$ 17$ 19$
113
Sources, Uses, and Debt Service
INTERFUND TRANSFERS
For
2014
Actual
2015
Approved
2016
ApprovedOriginating Fund
Open Space and
Mountain Parks
General Cost Allocation 1,108$ 1,349$ 1,578$
Subtotal 1,108$ 1,349$ 1,578$
Permanent Parks and
Recreation
General Cost Allocation 83$ 80$ 96$
Planning and
Development Services
Excise Tax Admin 6 6 6
Boulder Junction
Improvement
Subsidy 208 - -
Subtotal 297$ 86$ 102$
Planning and
Development Services
General Cost Allocation 1,435$ 1,232$ 1,275$
Subtotal 1,435$ 1,232$ 1,275$
Property and Casualty
Insurance
General Cost Allocation 175$ 23$ 26$
Subtotal 175$ 23$ 26$
Stormwater/Flood
Management Ut ility
General Cost Allocation 219$ 266$ 284$
General Legislative Consultant
Planning and
Development Services
Subsidy 128 132 136
General Fund Funding for Attorney and Paralegal 18 - 20
Subtotal 365$ 398$ 440$
Telecommunications General Cost Allocation 16$ 10$ 10$
Subtotal 16$ 10$ 10$
Transportation General Cost Allocation 1,327$ 1,659$ 1,722$
General Boulder Creek Maintenance 15 15 15
General HHS 13 13 13
Planning and
Development Services
Subsidy 227 234 241
Recreation Activity Expand Program 13 13 13
Transit Pass General
Improvement District
Subsidy 4 5 5
Boulder Junction
Improvement
CIP Subsidy 200 - -
Subtotal 1,799$ 1,939$ 2,009$
Transportation
Development
General Cost Allocation 11$ 3$ 4$
Development Planning and
Development Services
Excise Tax Admin 6 6 6
Subtotal 17$ 9$ 10$
University Hill
Commercial District General Cost Allocation 49$ 53$ 62$
Subtotal 49$ 53$ 62$
114
Sources, Uses, and Debt Service
INTERFUND TRANSFERS
For
2014
Actual
2015
Approved
2016
ApprovedOriginating Fund
Wastewater Utility General Cost Allocation 900$ 777$ 879$
Planning and
Development Services
Subsidy 213 220 226
General Fund Funding for Attorney and Paralegal 17 - 20
Subtotal 1,130$ 997$ 1,125$
Water Utility General Cost Allocation 1,255$ 1,080$ 1,189$
Planning and
Development Services
Subsidy 213 219 226
General Fund Funding for Attorney and Paralegal 53 - 58
Subtotal 1,521$ 1,299$ 1,473$
Worker's Compensation
Insurance
General Cost Allocation 37$ 25$ 29$
Recreation Activity Wellness Program 95 95 -
Subtotal 132$ 120$ 29$
Total 23,168$ 24,744$ 25,430$
Note:
Subtotals may not equal sum of line items due to rounding.
115
City of Boulder
DEBT SERVICE
2016 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, 2015, 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
2015-2021 present more detailed information about the debt position of the city.
The city's general obligation credit rating has been established as Aa3 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 $1,000s)
Gov't Business Total
General obligations payable 70,793$ 9,135$ 79,928$
Pension Bonds Payable 7,442 - 7,442
Revenue bonds payable - 87,009 87,009
Lease purchase revenue notes payable - 47,288 47,288
Capital Lease purchase agreements 8,835 - 8,835
Subtotal 87,070$ 143,432$ 230,502$
Compensated absences 11,014$ 1,308$ 12,322$
Retiree Health Care Benefit (OPEB) 1,561 277 1,838
Rebatable arbitrage 1,903 - 1,903
Total 101,548$ 145,017$ 246,565$
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: 2015-2021 Debt Service
(in $1,000s)
Sources, Uses, and Debt Service
GENERAL FUND
Debt Issues 2015 2016 2017 2018 2019 2020 2021
Actual Approved Projected Projected Projected Projected Projected
Bonds
General Obligation Waste
Reduction Bonds, Series 2009
Final payment occurs in 2029
Principal 250$ 255$ 265$ 270$ 280$ 290$ 300$
Interest 173 166 159 151 143 134 124
Subtotal 423$ 421$ 424$ 421$ 423$ 424$ 424$
Taxable Pension Obligation
Bonds Series 2010
Final payment occurs in 2030
Principal 360$ 370$ 380$ 395$ 410$ 425$ -$
Interest 327 316 305 292 278 262 -
Subtotal 687$ 686$ 685$ 687$ 688$ 687$ -$
General Fund Bonds - Capital
Improvement Projects
Bonds Series 2012
Final payment occurs in 2031
Principal 2,385$ 2,455$ 2,530$ 1,945$ 2,000$ 2,080$ 2,165$
Interest 1,610 1,539 1,465 1,389 1,331 1,251 1,168
Subtotal 3,995$ 3,994$ 3,995$ 3,334$ 3,331$ 3,331$ 3,333$
General Fund Total 5,105$ 5,101$ 5,104$ 4,442$ 4,442$ 4,442$ 3,757$
.25 CENT SALES TAX FUND
Debt Issues 2015 2016 2017 2018 2019 2020 2021
Actual Approved Projected Projected Projected Projected Projected
Bonds
Parks Acquisition Refunding Bonds
Series 2009
Final Payment Occurs in 2015
Principal 2,130$ -$ -$ -$ -$ -$ -$
Interest 64 - - - - - -
Subtotal 2,194$ -$ -$ -$ -$ -$ -$
Capital Lease
Bank of the West Capital Lease
Final Payment Occurs in 2016
Principal 36$ -$ -$ -$ -$ -$ -$
Interest 1 - - - - - -
Subtotal 37$ -$ -$ -$ -$ -$ -$
0.25 Cent Sales Tax Fund Total 2,231$ -$ -$ -$ -$ -$ -$
117
Sources, Uses, and Debt Service
OPEN SPACE FUND
Debt Issues 2015 2016 2017 2018 2019 2020 2021
Actual Approved Projected Projected Projected Projected Projected
Bonds
Open Space Acquisition Bonds Series 2006 - final payment
occurs in 2019
Principal 1,655$ 1,720$ 1,790$ 1,865$ 1,945$ -$ -$
Interest 380 298 229 157 80 - -
Subtotal 2,035$ 2,018$ 2,019$ 2,022$ 2,025$ -$ -$
Open Space Acquisition Refunding Bonds Series 2007 - final
payment occurs in 2018
Principal 1,505$ 1,575$ 1,640$ 1,715$ -$ -$ -$
Interest 257 197 134 69 - - -
Total 1,762$ 1,772$ 1,774$ 1,784$ -$ -$ -$
Open Space Acquisition Bonds Series 2014 - final payment
occurs in 2034- issued October 9, 2014
Principal 370$ 435$ 435$ 440$ 440$ 445$ 455$
Interest 212 242 234 225 216 207 198
Subtotal 582$ 677$ 669$ 665$ 656$ 652$ 653$
Open Space Fund Total 4,379$ 4,467$ 4,462$ 4,471$ 2,681$ 652$ 653$
NOTE: The 2016 Open Space Fund budget also funds base rentals in the amount of $1,701,487 ($1,451,487 in principal and $250,000 in interest) to the Boulder
Municipal Property Authority Debt Service Fund for the payment of various open space properties.
WATER UTILITY FUND
Debt Issues 2015 2016 2017 2018 2019 2020 2021
Actual Approved Projected Projected Projected Projected Projected
Bonds
Water and Sewer Revenue Refunding Bonds -
Series 2011 - final payment occurs in 2021
Principal 1,600$ 1,635$ 1,700$ 1,775$ 1,855$ 1,930$ 2,015$
Interest 466 431 365 297 226 151 81
Subtotal 2,066$ 2,066$ 2,065$ 2,072$ 2,081$ 2,081$ 2,096$
Water and Sewer Revenue Ref. Bonds -
Series 2005B - final payment occurs in 2016
Principal 800$ 830$ -$ -$ -$ -$ -$
Interest 58 29 - - - - -
Total 858$ 859$ -$ -$ -$ -$ -$
Water and Sewer Revenue Ref. Bonds -
Series 2007 - final payment occurs in 2019
Principal 2,110$ 2,190$ 2,285$ 2,380$ 1,325$ -$ -$
Interest 412 327 239 145 50 - -
Subtotal 2,522$ 2,517$ 2,524$ 2,525$ 1,375$ -$ -$
Water Utility Fund Total 5,446$ 5,442$ 4,589$ 4,597$ 3,456$ 2,081$ 2,096$
Note: This debt service schedule is prepared using the accrual basis of accounting.
118
Sources, Uses, and Debt Service
WASTEWATER UTILITY FUND
Debt Issues 2015 2016 2017 2018 2019 2020 2021
Actual Approved Projected Projected Projected Projected Projected
Bonds
Water and Sewer Revenue Bonds
Series 2005C - final payment occurs in 2015
Bonds maturing 2016 and after were refunded
in 2012
Principal 2,145$ -$ -$ -$ -$ -$ -$
Interest 98 - - - - - -
Subtotal 2,243$ - - - - - -
Water and Sewer Revenue Bonds
Series 2010 - final payment occurs in 2030
Principal 420$ 430$ 440$ 455$ 470$ 480$ 495$
Interest 253 244 231 218 204 190 177
Subtotal 673$ 674$ 671$ 673$ 674$ 670$ 672$
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$
Interest 1,196 1,189 1,107 1,003 895 782 675
Subtotal 1,196$ 3,199$ 3,177$ 3,153$ 3,145$ 3,132$ 3,125$
Wastewater Utility Fund Total 4,112$ 3,873$ 3,848$ 3,826$ 3,819$ 3,802$ 3,797$
STORMWATER UTILITY FUND
2015 2016 2017 2018 2019 2020 2021
Debt Issues Actual Approved Projected Projected Projected Projected Projected
Bonds
Storm Water & Flood Refunding
Bonds Series 2010 - final
payment occurs in 2018
Principal 345$ 350$ 365$ 370$ -$ -$ -$
Interest 42 32 21 10 - - -
Stormwater Utility Fund Totals 387$ 382$ 386$ 380$ -$ -$ -$
Note: This debt service schedule is prepared using the accrual basis of accounting.
DOWNTOWN COMMERCIAL DISTRICT FUND
Debt Issues 2015 2016 2017 2018 2019 2020 2021
Actual Approved Projected Projected Projected Projected Projected
Bonds
CAGID Refunding Bonds Series
2009 - final payment occurs in 2018
Principal 885$ 920$ 960$ 1,005$ -$ -$ -$
Interest 132 101 64 25 - - -
Total 1,017$ 1,021$ 1,024$ 1,030$ -$ -$ -$
CAGID Refunding Bonds Series
2012 - final payment occurs in 2023
Principal 655$ 670$ 685$ 700$ 720$ 740$ 765$
Interest 164 151 138 124 107 85 71
Total 819$ 821$ 823$ 824$ 827$ 825$ 836$
Fund Totals 1,836$ 1,842$ 1,847$ 1,854$ 827$ 825$ 836$
Note: This debt service schedule is prepared using the accrual basis of accounting.
119
Sources, Uses, and Debt Service
BMPA DEBT SERVICE FUND
2015 2016 2017 2018 2019 2020 2021
Debt Issues Actual Approved Projected Projected Projected Projected Projected
Lease Purchase Revenue Notes
1997G Foothills Business Park, LLC
Principal 84$ 90$ 97$ -$ -$ -$ -$
Interest 16 10 4 - - - -
Subtotal (Matures in 2017) 100$ 100$ 101$ -$ -$ -$ -$
2005A Gary L. & Donna K. Gisle, Trustees
Principal 114$ 120$ 125$ -$ -$ -$ -$
Interest 12 7 1 - - - -
Subtotal (Matures in 2017) 126$ 127$ 126$ -$ -$ -$ -$
2005B John G. & Barbara G. Hill, Tenants in Common
Principal 111$ -$ -$ -$ -$ -$ -$
Interest 2 - - - - - -
Subtotal (Matures in 2015) 113$ -$ -$ -$ -$ -$ -$
2005C Luchetta Properties, Inc.
Principal 52$ 54$ 57$ 60$ 63$ 66$ -$
Interest 17 14 11 8 5 2 -
Subtotal (Matures in 2020) 69$ 68$ 68$ 68$ 68$ 68$ -$
2006A Boulder Valley Farm, Inc.
Principal 417$ 438$ -$ -$ -$ -$ -$
Interest 31 10 - - - - -
Subtotal (Matures in 2016) 448$ 448$ -$ -$ -$ -$ -$
2006B Joel and Ruth Eisenberg
Principal 142$ 149$ -$ -$ -$ -$ -$
Interest 10 3 - - - - -
Subtotal (Matures in 2016) 152$ 152$ -$ -$ -$ -$ -$
R1 Edward H. Kolb
Principal 43$ 45$ 47$ 50$ -$ -$ -$
Interest 8631- - -
Subtotal (Matures in 2018) 51$ 51$ 50$ 51$ -$ -$ -$
R2 Edward H. Kolb
Principal 43$ 45$ 47$ 50$ -$ -$ -$
Interest 8631- - -
Subtotal (Matures in 2018) 51$ 51$ 50$ 51$ -$ -$ -$
2013A E.R.T.L.
Principal 445$ 460$ 475$ 490$ 506$ 522$ 539$
Interest 146 132 117 101 88 71 54
Subtotal (Matures in 2023) 591$ 592$ 592$ 591$ 594$ 593$ 593$
BMPA DEBT SERVICE FUND TOTAL 1,701$ 1,589$ 987$ 761$ 662$ 661$ 593$
This debt is paid with base rentals transferred from various funds as indicated in the above debt service schedules.
120
Table 5-11: 2016 Lease-Purchase Obligations
(in $1,000s)
Sources, Uses, and Debt Service
FACILITIES ASSET MANAGEMENT DEBT SERVICE FUND
Debt Issues 2015 2016 2017 2018 2019 2020 2021
Actual Approved Projected Projected Projected Projected Projected
Capital Leases
Principal 104$ 114$ 120$ 126$ 132$ 133$ 139$
Interest 54 43 38 31 25 25 19
Subtotal 158$ 157$ 158$ 157$ 157$ 158$ 158$
Principal 443$ 517$ 564$ 613$ 665$ 665$ 721$
Interest 256 225 208 189 169 169 150
Subtotal 699$ 742$ 772$ 802$ 834$ 834$ 871$
ties Asset Management Debt Service Fund Totals 857$ 899$ 930$ 959$ 991$ 992$ 1,029$
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 2016 2017 AND BEYOND
Real Property
Open Space Properties 1,701$ 4,026$
Subtotal 1,701$ 4,026$
Leasehold Improvements
Facilities Asset Management 899$ 7,928$
Subtotal 899$ 7,928$
Lease-Purchase Obligations Total 2,600$ 11,954$
Represented are all lease/purchase obligations known or predictable at the time of the production of the 2016 budget.
121
Table 5-12: Combined Schedule of Long-Term Debt
As of December 31, 2015
(in $1,000s)
Sources, Uses, and Debt Service
GOVERNMENTAL ACTIVITIES
Interest Date Date Authorized Current
rates Issued Maturity and Issued Outstanding portion
Supported by sales tax revenues and other financing sources:
General Obligation Bonds:
Open Space Acquisition 4.00 - 5.50 6/20/06 8/15/19 20,115$ 7,320$ 1,720$
Premium on Bonds 36
Open Space Acquisition Refunding 3.50 - 4.00 6/26/07 8/15/18 12,345 4,930 1,575
Premium on Refunding Bonds 6
Open Space Acquisition Refunding 2.00 - 3.00 10/9/14 8/15/34 10,000 9,630 435
Premium on Bonds 111
Parks, Recreation, Muni.,Cap., Imp., Ref. 2.00 - 3.00 9/16/09 12/15/15 11,895 - -
Premium on Refunding Bonds -
Waste Reduction Bonds 2.00 - 4.00 12/15/09 12/01/29 6,000 4,500 255
Premium on Waste Reduction Bonds 40
General Fund Cap. Imp. Projects Bonds 2.00 - 4.00 3/22/12 10/01/31 49,000 40,200 2,455
Premium on Cap. Imp. Projects Bonds 4,020
Subtotal 109,355$ 70,793$ 6,440$
Taxable Pension Obligation Bonds 2.00 - 5.00 10/26/10 10/01/30 9,070$ 7,360$ 370$
Premium on Pension Obligation Bonds 82
Subtotal 9,070$ 7,442$ 370$
Capital Lease Purchase Agreements
Bank of America Leasing & Capital, LLC 4.93 9/27/10 11/27/23 1,500$ 1,040$ 108$
Suntrust Equipment Finance & Leasing Corp. 2.65 1/25/12 7/25/27 9,250 7,786$ 476$
Bank of the West Equipment Lease 3.25 2/05/13 3/15/16 107 9 -
Subtotal 10,857$ 8,835$ 584$
Compensated Absences - estimated -$ 11,014$ 559$
Retiree Health Care Benefit (OPEB) - estimated - 1,561 -
Claims Payable - estimated - 1,903 -
Total Governmental Activities 129,282$ 101,548$ 7,953$
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$ 10,910$ 1,635$
Premium on Bonds 316
Water and Sewer Revenue Refunding Bonds 3.00 - 3.75 5/01/05 12/01/16 7,900 830 830
Water and Sewer Revenue Refunding Bonds 4.00 - 4.125 7/10/07 12/01/19 25,935 8,180 2,190
Water and Sewer 3.50 - 5.00 11/15/05 12/01/15 45,245 - -
Premium on Bonds 3
Water and Sewer 4.00 - 5.00 11/20/12 12/01/25 24,325 24,325 2,010
Premium on Bonds -
Water and Sewer Revenue Bonds 2.00 - 3.00 10/12/10 12/01/30 9,980 7,960 430
Premium on Bonds 138
Water and Sewer Revenue Bonds 2015 2.00 - 3.25 8/1/2015 12/01/35 10,075 10,075 395
Premium on Bonds 473
Storm Water & Flood Mgmt Rev. Rfdg. 2.00 - 3.00 6/08/10 12/01/18 3,165 1,085 350
Premium on Bonds 14
Storm Water & Flood Mgmt Rev. Rfdg. 2.00 - 3.50 10/1/2015 12/01/34 22,845 22,520 895
Premium on Bonds 180
167,805$ 87,009$ 8,735$
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$ 163$
Retiree Health Care Benefit (OPEB) - estimated - 220 -
Total Supported by Utility Revenues 167,805$ 88,356$ 8,898$
Supported by Parking Revenues:
Downtown Commercial District:
Parking Facilities 2.00 - 3.00 11/28/12 8/15/23 7,275$ 5,890$ 164$
Premium on Bonds 311
Parking Facilities 3.00 - 4.00 5/14/09 8/15/18 7,730 2,885 131
Premium on Bonds 49
15,005$ 9,135$ 295$
Compensated Absences - estimated -$ 181$ -$
Retiree Health Care Benefit (OPEB) - estimated - 57 -
Total Supported by Parking Revenues 15,005$ 9,373$ 295$
Supported by base rentals:
Boulder Municipal Property Authority:
Certificates of Participation Series 2015 3.00 - 3.25 11/1/2015 11/1/2024 41,000$ 41,000$ 1,340$
Premiums 561
41,000$ 41,561$ 1,340$
Open space acquisition:
Foothills Note 1997G 7.00 7/16/97 7/16/17 1,095 187 90
Gisle Note 2005A 4.75 2/18/05 2/18/17 1,180 245 120
Hill Note 2005B 4.75 4/05/05 4/05/15 910 - -
Luchetta Note 2005C 5.00 8/05/05 8/05/20 720 300 54
Boulder Valley Note 2006A 5.00 6/16/06 6/16/16 3,550 438 438
Eisenberg Note 2006B 5.00 6/07/06 6/07/16 1,206 149 149
Kolb, Edward H. Note 2008AR-1 5.00 4/22/08 4/22/18 404 142 45
Vigil Note 2008AR-2 5.00 4/22/08 4/22/18 404 142 45
E.R.T.L. Note 2013A 3.25 10/31/13 10/31/23 5,000 4,124 460
14,469$ 5,727$ 1,401$
Total Supported by Base Rentals 55,469$ 47,288$ 2,741$
Total Business-Type Activities 238,279$ 145,017$ 11,934$
123 Table 5-13: Computation of Legal Debt Margin for the Last Ten Years (in $1,000s) 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006Total 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 Value77,113 76,781 75,021 74,943 76,981 76,882 72,496 71,944 62,838 62,759Amount of Debt Applicable to Debt MarginTotal bonded debt 70,793$ 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 bonds 70,793 77,981 77,024 87,242 41,747 49,683 58,410 60,118 67,754 75,081Self-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 Margin 77,113$ 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 is subject to annual appropriations by the Boulder City Council, is not included in this limitation. (Charter of the City of Boulder, Sec. 97.)
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124
125
City of Boulder
Energy Strategy and Electric
Utility Development Project
2016 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 in 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
cleaner and 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.
2014 marked a year of transition from exploration to implementation, through the development
of a transition plan and the continuation of visioning related to creating the Utility of the Future.
This next period, 2015 through 2016 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
2015 Accomplishments
In 2014, City Council directed the Energy Future Project to continue to pursue clean, local, reliable
energy. In 2015, the project has achieved several milestones, including:
Continued implementation of the transition plan in the following areas:
Customer Experience
Continued assessment of current billing system.
Construction, Operations and Maintenance
Issued Request for Qualifications (RFQ), and received responses for
outsourcing start-up services; ongoing construction, operation and
maintenance; implementation of energy and conservation services; and
certain distribution and transmission services. We received 20 responses
which will be evaluated for future service Request for Proposals (RFPs).
Resource Acquisition
Issued a Request for Proposal (RFP) to Xcel Energy, and received a
response, for a wholesale electric power supply proposal that meets the
city’s core objectives of clean energy, the ability to self-generate some
portion of Boulder’s energy needs, and a gradual departure from Xcel’s
system at a pace that protects all customers.
Support Services
Hired consultant to assess existing IT systems, conduct an analysis to
identify systems that will be needed to operate the utility on Day 1, and
develop an implementation roadmap to ensure appropriate software,
infrastructure and staffing are in place for operation of the utility.
Worked with other utilities to identify detailed system operation and
maintenance needs and best practices.
Legal and Regulatory
Formation of utility affirmed by Boulder District Court.
Filed application with the Colorado Public Utilities Commission (PUC) for
the transfer of assets necessary for a municipal electric distribution
system.
Communication
Ongoing community outreach and engagement, including direct mail to
over 50,000 community members (residential and business) and an
accompanying digital media campaign, both updating the community on
the project.
Recruited and formed four working groups, with diverse expertise, to
participate and contribute to the development of a local electric utility: Energy
Services, Resource Acquisition, Rates and Reliability & Safety.
127
2015 Accomplishments (cont’d)
Ongoing collaboration in a number of regional, national and international
activities in support of the Boulder community’s climate and energy goals,
including the formation of the Colorado Climate Future Coalition – a coalition
formed to advocate and lead efforts for policy and regulatory changes that
promote and support local decision making in pursuit of a low carbon energy
future.
Working at the local, regional, and national level in support of EPA’s Clean
Power Plan.
Key initiatives for 2016
Continued implementation of transition work plan.
Legal proceedings for PUC regulatory filings and condemnation, including re-filing a
condemnation petition in Boulder District Court.
Hiring additional positions for engineering, resources, rates, key accounts, and systems.
Community outreach and engagement on expanding the Utility of the Future vision and the
implementation of the transition plan.
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). Remaining amounts from 2015 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
2016. 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 condemnation 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.
Tables 6-01 through 6-03 provide further detail and history of the Energy project to date and the
project budget going forward.
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
Table 6-02: Energy Contingency Summary
Energy Contingency Summary
Table 6-02 shows General Fund dollars set aside in 2015, but not allocated to the project, to
support unexpected transition wok plan implementation costs. Although not specifically allocated
to this project, the 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 Project Summary
Table 6-01 shows actual costs incurred through 2014, the 2015 approved budget, and 2016
approved limited term FTEs.
[1] The increase in FTE is to support the implementation of the transition plan. 1.50 of these positions were previously
funded by the Climate Action Plan Tax and have been shifted to the energy project. The additional positions are for
engineering , resources, rates, key accounts and systems.
[2] Of the $6.9 million, it is anticipated that $3.9 million of the energy project budget will be spent in 2015 (dependent
on legal and regulatory outcomes). The 2015 unspent amounts will be carried over to 2016 budget and will be the
primary source of funding for the 2016 project budget.
2012
Actual
2013
Actual
2014
Actual
2015
Approved
2016
Approved
Energy Strategy and Electric Utility
Development Project 1.00 4.50 4.50 6.50 12.25 [1]
TOTAL STAFFING 1.00 4.50 4.50 6.50 12.25
Personnel 239,572$ 651,550 601,275 891,900
Operating 744,173 1,859,281 1,326,302 6,051,335
Interdepartmental 5,295 1,784 14,874 0
Capital 44,570 0 0 0
TOTAL EXPENDITURE 1,033,610$ 2,512,615$ 1,942,452$ 6,943,235$
General - Utility Occupation Tax 1,033,610$ 1,900,000$ 1,900,000$ 2,015,710$
General - Other One Time Funding 0 612,615 42,452 4,927,525
TOTAL FUNDING 1,033,610$ 2,512,615$ 1,942,452$ 6,943,235$ [2]
STAFFING
FUND
See Table
6-03
2012
Actual
2013
Actual
2014
Actual
2015
Approved
2016
Approved
EXPENDITURE
Energy Contingency-Transition Costs 0 0 0 1,000,000
TOTAL EXPENDITURE -$ -$ -$ 1,000,000$
FUND
General - Energy Contingency 0 0 0 1,000,000
TOTAL FUNDING -$ -$ -$ 1,000,000$
See Table
6-03
129
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 sources and projected uses
through 2016. Funds were appropriated in 2015 for a multi-year project budget. Unspent
amounts of the $6.9 million UOT budget (estimated $4 million), specifically for the Energy Project,
will be carried over into 2016 as the beginning budget balance, and no additional budget
recommendations are being proposed at this time. Also, any unspent contingency will be carried
over into 2016 as the CM contingency beginning balance and available for use on potential
transition costs.
To be conservative, expenditures have been front loaded in 2016. Since the timing of many of the
costs that will be incurred is currently unknown, front loading the costs provides maximum
flexibility. Any appropriation not spent in 2016 will roll over into 2017. Exact needs for 2017 will
become clearer in the next year and will be addressed during the 2017 budget process.
[3] This amount is carryover from 2015 and is not in addition to the 2015 beginning balance of $7.8 million.
[4] $277,726 is approved in 2016 to replenish funds used out of the $1 million City Manager's Energy Contingency
budget in 2015 making 2016 beginning balance $1 million. The contingency is available for transition staffing and
unexpected costs.
Energy Strategy and Electric Utility Development Project
Project
Budget -
Approved
2015
Project Budget -
2015 Revised (to
include
carryover from
2014)
2015
Projected
Sources &
Uses
2016
Projected
Sources &
Uses
$ 0 0 937,092 4,009,395 [3]
0 722,274
General - Utility Occupation Tax $ 2,015,710 2,015,710 2,015,710 0 $ 0
General - Other One Time Funding 4,927,525 4,927,525 4,927,525 0 0
General - City Manager Contingency 1,000,000 1,000,000 1,000,000 277,726 277,726 [4]
2014 Encumbrance Carryover 0 495,731 0 0 0
2014 ATB Carryover 0 441,361 0 0 0
Total $ 7,943,235 8,880,327 8,880,327 277,726 $ 277,726
Personnel 891,900 1,999,223 891,900 1,107,323$ $ 0
Operating 6,051,335 5,881,104 2,979,032 2,844,815 0
CM Contingency-Potential Transition Costs 1,000,000 1,000,000 277,726 447,639 0
Total $ 7,943,235 8,880,327 4,148,658 4,399,777 $ 0
4,009,395$ 57,257
722,274$ 552,361
Beginning Balance Energy Project
Replenish CM
Contingency
2016
Approved
ENERGY FUTURE PROJECT
Beginning Balance CM Contingency
2015/2016
Sources of Funding
Uses of Funding
Remaining at End of FY-Energy Project
Remaining at End of FY-CM Contingency
130
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131
City of Boulder
Special Highlight on
Civic Area
2016 Annual Budget
Introduction
In June 2015, the City Council accepted the updated Boulder Civic Area Master Plan,
which defines the overall concept for the site and establishes criteria and guidelines for
the consideration of specific improvements. The site includes the area between Canyon
Boulevard and Arapahoe Avenue and 9th and 14th Streets. The 2015 Civic Area Master
Plan replaces the 1992 Civic Center Master Plan and builds on the 2013 Vision Plan. The
long-term vision is to transform the Civic Area into an even more unique place that
reflects the community’s shared values and its diversity, providing space and programs
for people to gather, recreate, eat, learn, deliberate and innovate. The plan establishes
the goals, guiding principles and core themes for Civic Area implementation.
Implementation of the Boulder Civic Area Master Plan is expected to take place over the
next 10 to 20 years. However, due to the passage of the Community, Culture and Safety
tax initiative in November 2014, the first phase of improvements in the Civic Area are
moving forward. Planning for and implementation of the Boulder Civic Area Master Plan
has been undertaken by cross departmental teams working to advance the plan’s vision.
132
Civic Area
This special highlight section serves to bring that information together in one place, to
show the major components of the work plan and supporting budget. It is not all
inclusive and does not account for generalized support and overhead costs from various
departments across the city. As has been the case for numerous citywide projects, the
city comes together to achieve broad community goals as a whole.
The revitalization of this area is being led by three project managers, funded from Public
Works, Community Planning and Sustainability, and Parks and Recreation.
Implementation of Phase I Improvements – Civic Area Park Site
With the passage of the Community, Culture and Safety tax initiative in November 2014,
the first phase of improvements in the Civic Area are moving forward in 2016. The goal
is to create a more vibrant and active urban park and
civic area, including recreational amenities,
community spaces, safety improvements, and
connections and access improvements to and
through the Civic Area. A Civic Area Park Site Plan is
being developed to implement the $8.7 million
Phase I improvements and coordinate with the more
than $5 million from the tax devoted to Boulder
Creek Path, 11th Street lighting, public art and
Arapahoe underpass improvements.
The park development combines all the elements
supported by the community and City Council such
as a promenade along Canyon, 11th Street connector, creek terraces, nature play,
improved creek path, plaza spaces and an enhanced Farmers’ Market. The Park Site Plan
will continue to be refined through an ongoing design process throughout 2015-2016.
While the design progresses, construction cost estimates are continuously updated to
inform the amenities that will be implemented through the $8.7M.
The plans for the park improvements will be developed through the Community and
Environmental Assessment Process (CEAP) that involves review and recommendation by
Planning Board and the Parks and Recreation Advisory Board with City Council providing
final review and consideration for approval in October 2015. Once the CEAP has been
approved, staff and consultants will complete final design and permitting with
construction anticipated to begin in spring of 2016. The construction will be phased in
order to minimize disruption to the Civic Area and the community.
133
Civic Area
Long-Term Planning and Future Implementation
Other phases and timing to implement the remainder of the Civic Area Master Plan will
depend on the availability of funding sources (public, private and other). These sources
vary in their revenue generation potential and may require specific governance
structures. The Civic Area team will continue to explore both finance and governance
strategies for future implementation phases beyond 2016.
The city will also be developing guidelines for future improvements for the west and
east “bookends” of the Civic Area. The primary goal is to serve as an implementation
tool to provide clear design guidelines on urban form that address scale, mass, height
and architectural character of buildings and set standards for the public realm including
connections and public spaces such as plazas. This work will be developed later in 2015
and early 2016 through a robust public process, including the engagements of boards,
commissions and council, and will be presented for council’s acceptance in 2016. The
Civic Area design guidelines for the bookends will be informed by the update to the
Downtown Design Guidelines and the Form Based Code pilot, both of which are
scheduled to be completed later this year.
Civic Area Activation
In addition to physical
improvements, the city is also
working to continue to activate
the Civic Area through programs
and activities. The goals for 2016
are to deliver additional Civic
Area programming with local
partners (BMoCA, the Dairy
Center for the Arts, the Library
and Arts commissions, etc.) to
provide events and weekly
activities focused on the arts,
culture and local foods. Parks
and Recreation has allocated
$50,000 in their 2016 budget to fund event costs and associated staff coordination.
Staff will work closely with the construction scheduling in 2016 to deliver activation and
programming while balancing the site impacts from early implementation of the park
development.
134
Civic Area
Another way the city is working toward changing the community’s perception of the
area is by employing park ambassadors. The purpose of the ambassadors is twofold:
provide a resource to the community about happenings in the Civic Area and monitor
the activities in the area. A current listing of activities will continue to be updated on
the Civic Area website at Boulder Civic Area Project.
2016
Approved
Project Management 3.00
3.00
Activation and Programming 50,000$
Parking Strategy (General Fund Component) 50,000
Parking Strategy* 311,000
Civic Area Implemenation* 2,689,750
Near Term Site Development
Landscape Design* 101,000
Boulder Creek Path Lighting* 347,680
Boulder Creek Path Improvements* 230,000
Boulder Creek Arapahoe Ave./13th St. Underpass* 210,000
Boulder Creek Eben Fine Park Stream Bank Restoration* 360,000
TOTAL EXPENDITURE 4,349,430$
General Fund 50,000$
.25 Cent Sales Tax Fund 50,000
Community, Culture and Safety Tax (dedicated)* 4,249,430
TOTAL FUNDING 4,349,430$
STAFFING
EXPENDITURE
FUNDING SOURCE
*These amounts are not included in the 2016 Recommended Budget. These amounts are funded
with three years of dedicated Community, Culture and Safet y tax proceeds approved in 2014 and
appropriated as a separate budget adjustment at the beginning of the fiscal year.
Table 7-01: 2016 Civic Area Approved Budget
135
City of Boulder
City Attorney’s Office
2016 Annual Budget
$3,116,301
The City Attorney’s Office is the legal advisor to the City Council, the city’s boards and
commissions, and all city officials. The City Attorney’s Office also represents the city in civil
litigation and prosecutes violations of the municipal code. 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.
136
Table 8-01: City Attorney’s Office Summary Budget
City Attorney’s Office
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.
2014
Actual
2015
Approved
2016
Approved
Administration 1.50 1.50 1.50
City Records Management - 2.50 2.50
Consultation and Advisory 12.28 14.28 14.28
Prosecution and Civil Litigation 6.42 7.42 7.42
TOTAL STAFFING 20.20 25.70 25.70
Administration 466,659$ 373,799$ 448,750$
City Records Management - 252,015 240,371
Consultation and Advisory 1,271,145 1,599,790 1,565,842
Prosecution and Civil Litigation 811,580 767,915 861,338
TOTAL EXPENDITURE 2,549,384$ 2,993,519$ 3,116,301$
General 2,440,818$ 2,880,568$ 2,999,305$
Property and Casualty Insurance 108,566 112,951 116,996
TOTAL FUNDING 2,549,384$ 2,993,519$ 3,116,301$
STAFFING
EXPENDITURE
FUND
137
City Attorney’s Office
2015 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. Our
office, working with outside counsel, filed an application with the Public Utilities
Commission for transfer of Xcel’s assets necessary for the operation of a municipal
electrical utility.
Supported the annexation of properties related to the September 2013 flood.
Prosecuted municipal code violations.
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 the cottage foods ordinance.
Drafted revisions to the mobile food truck code provisions.
Drafted revisions to the mobile home code.
Drafted revisions to the city’s recreational marijuana ordinance.
Successfully defended challenges to the city’s marijuana code.
Reached a settlement in Starfish Investments v. City of Boulder.
Established enhanced sentencing recommendations for crimes committed on the
municipal campus, downtown and around Boulder High School.
Drafted an amendment to the Charter for council compensation.
Drafted an amendment to the Charter to revise the powers of the Library Commission.
Drafted an extension of the Utility Occupation Tax.
Drafted an extension of the CAP tax.
Drafted an ordinance prohibiting smoking in many public areas.
Participated in Public Utilities Commission dockets.
Supported the effort to build new ADA compliant bathrooms at Chautauqua.
Supported the Chautauqua lease negotiations.
Advised departments regarding environmental issues relating to the Valmont Butte and
the 13th Street groundwater matter.
Supported the negotiations to purchase the Boulder Community Health Broadway
campus.
Supported Human Resources in several employment issues.
Coordinated responses to Colorado Open Records Act requests.
Prosecuted liquor license violations before the Beverage Licensing Authority.
Key Initiatives for 2016
Continue to provide legal support and direction for the Boulder Energy Future project.
Continue to support the city’s flood recovery efforts.
Continue to support the City Council’s initiatives.
Continue to support department work plans.
Work on renewal of Chautauqua lease.
Implement Community Culture and Safety funding.
Work on annexing city properties outside of the city.
138
City Attorney’s Office
Table 8-02: City Attorney’s Significant Changes Between 2015 and 2016 Budget
2015
Approved
Budget
2016
Approved
Budget
Total
Change
2015
FTE
2016
FTE
FTE
Change
Case Management, Discovery and Legal Research
Software & Database $ - $ 16,954 $ 16,954 0.00 0.00 0.00
Legal Assistance to Mobile Homeowners - 50,000 50,000 0.00 0.00 0.00
Total Changes, City Attorney's Office 66,954 $ 0.00
GENERAL FUND
139
Table 8-03: City Attorney’s Office
Department Detail
City Attorney’s Office
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
1.50 466,659$ 1.50 373,799$ 1.50 448,750$ - 74,951$
Subtotal 1.50 466,659$ 1.50 373,799$ 1.50 448,750$ - 74,951$
City Records Management
- -$ 2.50 252,015$ 2.50 240,371$ - (11,644)$
Subtotal - -$ 2.50 252,015$ 2.50 240,371$ - (11,644)$
Consultation and Advisory
12.28 1,271,145$ 14.28 1,599,790$ 14.28 1,565,842$ - (33,948)$
Subtotal 12.28 1,271,145$ 14.28 1,599,790$ 14.28 1,565,842$ - (33,948)$
6.42 811,580$ 7.42 767,915$ 7.42 861,338$ - 93,423$
Subtotal 6.42 811,580$ 7.42 767,915$ 7.42 861,338$ - 93,423$
Total 20.20 2,549,384$ 25.70 2,993,519$ 25.70 3,116,301$ - 122,782$
Personnel 2,261,180$ 2,741,146$ 2,807,762$ 66,616$
Operating 244,848 189,906 254,072 64,166
Interdepartmental Charges 43,356 62,467 54,467 (8,000)
Total 2,549,384$ 2,993,519$ 3,116,301$ 122,782$
General 19.20 2,440,818$ 24.70 2,880,568$ 24.70 2,999,305$ - 118,737$
Property and Casualty Insurance 1.00 108,566 1.00 112,951 1.00 116,996 - 4,045
Total 20.20 2,549,384$ 25.70 2,993,519$ 25.70 3,116,301$ - 122,782$
Note:
Variance -
2015 Approved to
2016 Approved2014 Actual
2016 Approved
Budget
2015 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 Litigation1
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
2016 Annual Budget
$237,926
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 8-04: City Council Summary Budget
2015 Accomplishments
Accepted the Upper Boulder Slough Floodplain Mapping study and submitted to FEMA
Adopted the Building Heights Regulation Amendment Ordinance
Approved the Schnell property purchase for OSMP
Adopted the Smoking Prohibited in Public Places Amendment
Approved public/private partnership for parking at the Trinity Commons
Approved the University Hill Moratorium
Approved transfer of ownership of 4525 Palo Parkway to Boulder Housing Partners to
develop affordable housing
Approved a new affordable housing linkage fee on non-residential development
Approved the Zero Waste Strategic Plan
Approved the 10 year Comcast Franchise Agreement
Adopted the Cottage Foods Ordinance
2015 Boards and Commissions Appointments
Approved the rezoning of 1900 Folsom to General Business
Adopted the Bee Safe Resolution
Adopted a State and Federal Legislative agenda for 2015
Approved medical/dental clinic or offices in Boulder Community Health Foothills
Campus
Approved an IGA with Longmont to administer Community Development Block Grant -
Disaster Recovery (CDBG-DR) funds at a county level
Approved funds for legal assistance to mobile home owners in Boulder
Approved city participation and funding for a Consortium of Cities Permanent
Supportive Housing Study
Adopted a Universal Zero Waste Requirement ordinance
Approved the Oliver property purchase for OSMP
Approved a Letter of Intent with St. Julien Partners regarding the development of the
civic use pad and amended the 9th and Canyon Urban Renewal Plan to facilitate it
Approved a mobile food truck park at 2775 Valmont Rd. and amended the Food Truck
Ordinance
2014
Actual
2015
Approved
2016
Approved
City Council 195,637 222,528 237,926
TOTAL EXPENDITURE 195,637$ 222,528$ 237,926$
General 195,637$ 222,528$ 237,926$
TOTAL FUNDING 195,637$ 222,528$ 237,926$
EXPENDITURE
FUNDING
143
City Council
2015 Accomplishments (cont’d)
Approved an IGA with Boulder County for the Sustainability Matching Grant funding
Approved the issuance and sale of Boulder Storm Water and Flood Management
Revenue Bonds of $22,845,000
Approved the realignment of Left Hand Canyon
Approved the disbursement of “community, culture, and public safety” sales and uses
tax funds to the Dairy Center for the Arts and the Museum of Boulder
Accepted the Civic Area Master Plan
Approved the Guiding Principles for the pilot Form-Based Code in Boulder Junction
Approved the Living Lab Phase II “rightsizing” transportation pilot projects
Pending accomplishments as of the date written:
Adopted the Mobile Home Ordinance
Adopted a Short Term Rental Ordinance
Occupancy Limits Ordinance
Approved entering into negotiations to purchase of the Boulder Community Hospital
Broadway campus for $40,000,000
Approved ballot measures for the November 2015 Election which included:
Utility Occupation Tax
Climate Action Plan Tax
Short Term Rental Tax
Charter Amendment – Council Compensation and Benefits
Charter Amendment - Library
Annexations
Flood Related properties which included: 1950 Riverside Ave., 4415 Garnet Ln., 1085
Gapter Rd., 2200 Emerald Rd., 2350 Norwood Ave., Old Tale Road which included 20
properties
Landmarks
977 7th St., the Krueger-Cunningham Property
1029 Broadway, the Evans Scholars House
747 12 Street, the Cowgill Property - not completed as of date written
Sister Cities
Annual Sister City Dinner held March 31
All Sister City annual reports submitted and posted
144
City Council
Key Initiatives 2016
At the January 2014 Retreat the following two-year outcomes were identified. A new council will
be seated in November of 2015. This Council will review the current outcomes and set its key
initiatives at its annual retreat in January of 2016.
Climate Action
Local Foods
Open Space
Economy & Budget
Housing/Land Use Planning
University Hill
Transportation
Homelessness/Human Services
Arts
Livability
Table 8-05: City Council’s Significant Changes Between 2015 and 2016 Budget
2015
Approved
Budget
2016
Approved
Budget
Total
Change
2015
FTE
2016
FTE
FTE
Change
Sister City Funding $ 3,000 $ 7,000 $ 4,000 0.00 0.00 0.00
Local Foods 20,500 29,500 9,000 0.00 0.00 0.00
Total Changes, City Clerk 13,000 $ 0.00
GENERAL FUND
145
Table 8-06: City Council Department Detail
2014 Actual
2015 Approved
Budget
2016 Approved
Budget
Variance -
2015 Approved to
2016 Approved
Amount Amount Amount Amount
City Council 195,637$ 222,528$ 237,926$ 15,398$
Total 195,637$ 222,528$ 237,926$ 15,398$
Personnel 107,256$ 108,998$ 111,396$ 2,398$
Operating 84,827 109,508 122,508 13,000
Interdepartmental Charges 3,554 4,022 4,022 -
Total 195,637$ 222,528$ 237,926$ 15,398$
General 195,637$ 222,528$ 237,926$ 15,398$
Total 195,637$ 222,528$ 237,926$ 15,398$
Note:
No budgeted FTE included in City Council.
EXPENDITURE BY FUND
EXPENDITURE BY PROGRAM
EXPENDITURE BY CATEGORY
City Council
146
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147
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
2016 Annual Budget
$2,152,515
Department Overview
City Manager’s Office Administration and Operations
The City Manager’s Office Administration and Operations ensures proper
management of city operations and public representation and participation.
Neighborhood Services
Neighborhood Services is responsible for developing and coordinating the city’s
neighborhood programs, including communication/outreach activities, enhancing
collaborative relationships with neighborhoods, and providing leadership within the
organization on engagement processes. A focus on improved neighborhood
resilience will be achieved through the creation and implementation of toolkits,
networks and workshops designed for neighborhoods both with and without formal
organization.
Policy Advisor
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.
148
City Manager’s Office
Table 8-07: City Manager’s Office Summary Budget
2015 Accomplishments
City Manager’s Office Administration and Operations
Leadership Development opportunities (Employee Development)
22 employees attended the University of Virgina’s LEAD Program
Leadership Workshop - Inspiring Leadership, Aligning for Success
Leadership Workshop – Leading Innovation
Leadership Workshop – Inclusion and Diversity
Department Overview (cont’d)
Resilience
The Resilience Office is responsible for building 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
implement the strategies that will preserve the quality of life today and improve the
legacy for future generations.
2014
Actual
2015
Approved
2016
Approved
City Administration and Operations 6.00 6.00 10.00
Intergovernmental Relations 1.00 1.00 1.00
Neighborhood Services 0.00 1.00 1.00
Resilience 0.00 1.00 1.00
TOTAL STAFFING 7.00 9.00 13.00
City Administration and Operations 902,912$ 1,010,422$ 1,593,396$
Intergovernmental Relations 205,459 212,186 225,498
Neighborhood Services - 150,000 202,190
Resilience 36,722 135,862 131,431
TOTAL EXPENDITURE 1,145,093$ 1,508,470$ 2,152,515$
General 1,145,093$ 1,508,470$ 2,152,515$
TOTAL FUNDING 1,145,093$ 1,508,470$ 2,152,515$
STAFFING
EXPENDITURE
FUND
149
City Manager’s Office
2015 Accomplishments (cont’d)
Key Staff Appointments
Police Chief
Fire Chief
Parks and Recreation Director
Open Space and Mountain Parks Director
Municipal Court Administrator
City Clerk – Pending
Expanded the city’s Wellness Program to encompass Well-Being
Began development of goals and metrics for each of the sustainability framework areas
which will also inform a pilot performance measurement dashboard
Continue to foster the city’s mission and core values:
“Service excellence for an inspired Future”
Customer Service
Respect
Integrity
Collaboration
Innovation
Annual update to Council Action Guide and related work plan
Administered the annual recruitment process for the Police Professional Standards Review
Panel
Issued RFP for analysis of police data and review of professional police complaint process
Issued customer experience RFP to assist with continuous improvement in this area
Department assessments completed:
Downtown University Hill Management Division - Parking Services
Community Planning and Sustainability
Municipal Court
Risk Management
Open Space and Mountain Parks
Neighborhood Services
2015 Accomplishments to Date
Employed Neighborhood Liaison
Draft of Neighborhood Grant Partnership Program
2015 Anticipated Accomplishments at Year End
Creating and building relationships as foundation for Neighborhood Services Program
through meetings, events, walk n talks, tours, dialogue, observation with:
Active neighborhood associations
Neighborhoods without formal structure(s)
150
City Manager’s Office
2015 Accomplishments (cont’d)
Neighborhood Services (cont’d)
Community resources/service providers
City departments and work groups
Create and implement Neighborhood Employee Committee (City Staff)
Pilot asset mapping tool for creation of neighborhood profiles
Update neighborhood webpage with toolkits to meet identified neighborhood needs,
including improved communication
Policy Advisor
CityLinks climate adaptation partnership with Shimla, India
Passage of fresh produce and cottage foods ordinance and related educational material
Positive amendments to sunset renewal of Colorado Pesticide Applicators Act
Veto of bills threatening city’s ability to use photo traffic enforcement
Amending of bill threatening local shareback of state marijuana sales tax revenue
Approval of 10-year Comcast cable franchise agreement
Building of Colorado Climate Future Coalition
Creation of regional local food website: www.theshedbouldercounty.org
Creation of partnership staff resource team
Connect Boulder
Adoption of 2016 State and Federal Legislative Agenda
Resilience
Preliminary assessment of Boulder’s resilience to current and future shocks and stresses
Community-wide resilience perceptions survey (non scientific sampling)
Contribution to State of Colorado application to US HUD’s National Disaster Resilience
Competition
Cities of Service Resilient Americorps/VISTA award
Amplification of City’s resilience building efforts with BoCoStrong’s second round CDBG-
DR funding through CO DOLA
Key Initiatives for 2016
City Manager’s Office Administration and Operations
Continue to work on Council Priorities
Finalize our Climate Commitment goals
Continue employee development
Launch pilot performance measurement dashboard
Continue work on resilience and energy services
Acquisition, renovation and redevelopment of the Boulder Community Hospital campus
151
City Manager’s Office
Table 8-08: City Manager’s Office Significant Changes Between 2015 and 2016 Budget
2015
Approved
Budget
2016
Approved
Budget
Total
Change
2015
FTE
2016
FTE
FTE
Change
Deputy City Manager $ - $ 208,935 $ 208,935 0.00 1.00 1.00
Administrative Assistant II - Convert from Fixed-Term to
Ongoing 33,721 67,442 33,721 0.50 1.00 0.50
Sr. Project Manager (Innovation and Data) - 293,400 293,400 0.00 1.00 1.00
Neighborhood Partnership Grant Program - 50,000 50,000 0.00 0.00 0.00
Total Changes, City Manager's Office 586,056 $ 2.50
GENERAL FUND
Key Initiatives for 2016 (cont’d)
Neighborhood Services 2016 Plan
Neighborhood Services includes programs and services currently under development. Utilizing
the relationships built and strengthened through outreach conducted by the Neighborhood
Liaison and other city staff, more proactive dialogue and informal processes will begin to be
utilized to better understand neighborhood needs and respond to neighborhood-level issues.
Additionally, it is anticipated that the following items will be addressed:
Toolkit Expansion: civic education, capacity building, leadership training
Neighborhood subscription lists and updated contact information to increase
communication capabilities
Neighborhood leadership network allowing neighborhoods with similar interests to
connect
City departments utilization of neighborhood services as resource in public engagement
planning and process implementation
Neighborhood grant program
Neighborhood workshop/conference planned and implemented
Policy Advisor
Reconvene and lead Utilities Governance Workgroup to develop governance
recommendations for use in any new city energy utility
Implementation of city’s 2016 state and federal legislative agenda and adoption of the
same for 2017
Resilience
Completion of the city resilience strategy
Incorporation of resilience in the 2015 BCVP update
Initiation of the Americorps/VISTA Cities of Service project
152
City Manager’s Office
Table 8-09: City Manager’s Office
Department Detail
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
City Manager's Office
City Administration and Operations 6.00 902,912$ 6.00 1,010,422$ 10.00 1,593,396$ 4.00 582,974$
1.00 205,459 1.00 212,186 1.00 225,498 - 13,312
Neighborhood Services - - 1.00 150,000 1.00 202,190 - 52,190
Resilience - 36,722 1.00 135,862 1.00 131,431 - (4,431)
Total 7.00 1,145,093$ 9.00 1,508,470$ 13.00 2,152,515$ 4.00 644,045$
Personnel 958,495$ 1,129,183$ 1,754,751$ 625,568$
Operating 171,939 359,487 368,564 9,077
Interdepartmental Charges 14,659 19,800 29,200 9,400
Total 1,145,093$ 1,508,470$ 2,152,515$ 644,045$
General 1,145,093$ 1,508,470$ 2,152,515$ - 644,045$
Total 7.00 1,145,093$ 9.00 1,508,470$ 13.00 2,152,515$ - 644,045$
Policy Advisor/Intergovernmental
Relations
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2015 Approved to
2016 Approved2014 Actual
2016 Approved
Budget
2015 Approved
Budget
EXPENDITURE BY CATEGORY
STAFFING AND EXPENDITURE BY FUND
153
City of Boulder
Communications, Clerk and
Support Services
2016 Annual Budget
$2,236,850
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
Communications
The Communication Department, responsible for providing effective communication with citizens,
staff and council, works to increase the understanding of and support for city programs, policies
and projects, and to develop positive media relations that provide balanced coverage of city
issues.
Media/External Communication
Media/External Communication ensures 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
City Clerk &
Support Services
154
Video Services/Channel 8
Video Services/Channel 8 provides coverage of City Council, Boards and
Commission meetings, and produces original Boulder programming for Comcast
cable Channel 8, 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 presentation, and
produces internal organization videos.
Internal Communication
Internal Communication conveys organizational information to all City of Boulder
employees through bi-monthly employee newsletters and streamed all-staff
meetings, as well as weekly information from specific departments to the city
organization. Topics include changes in employee benefits, city compensation
systems, significant city projects, staff development and training, city policies and
updates on council work plans.
Web Content/Social Media
Web content/social media leads department liaison teams and oversees Internet
content standards and social media guidelines to inform community members about
city services and programs and to provide additional engagement opportunities
outside of scheduled public meetings.
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.
Communications, Clerk and Support Services
155
Table 8-10: Communications, Clerk and Support Services Summary Budget
2015 Accomplishments
Communications
Provided Communication guidance and support for Boulder’s broadband initiative
and free WiFi
Launched TV and web streaming coverage of Board and Commission meetings
Developed streaming redundancies for live meeting coverage
Provided communication support for purchase agreement for Boulder Community
Health Broadway campus
Led city support for July 4 fireworks celebration
Supported Boulder Energy Future Project, serving as the strategic communication
counsel and on the implementation and executive teams.
Provided communications guidance and support for the North Trail Study Area
Updated All Hazard Alert (AHA) notifications
Launched Open Space and Mountain Parks e-newsletter and Planning e-newsletter
Supported the ongoing Climate Commitment initiative and team, providing general
communication counsel
Provided communications guidance and support for the Zero Waste Master Plan
Provided communication support for living labs, Boulder Valley Comprehensive
Plan, Civic Area, Design Excellence, Access Management Parking Strategy,
University Hill Reinvestment Strategy, and Housing Boulder
Supported public education and information about 2A bond projects, which allows
Boulder to invest in public art and culture throughout the city
State of the City report and mid-year accomplishments video
Added Concert Series, Boulder Eats, Dairy Center for the Arts, and Connected
Colorado programs to Channel 8
Communications, Clerk and Support Services
2014
Actual
2015
Approved
2016
Approved
Communications 6.50 8.50 12.75
City Clerk and Support Services 3.00 3.00 4.00
TOTAL STAFFING 9.50 11.50 16.75
Communications 802,942$ 1,076,257$ 1,710,650$
City Clerk and Support Services 401,811 575,681 526,200
TOTAL EXPENDITURE 1,204,752$ 1,651,938$ 2,236,850$
General 1,204,752 1,651,938 2,236,850
TOTAL FUNDING 1,204,752$ 1,651,938$ 2,236,850$
STAFFING
EXPENDITURE
FUND
156
2015 Accomplishments (cont’d)
Completed Comcast franchise negotiations
Support City Council goals and priority messaging
Hired a web content administrator to improve city website content and usability
Partnering with Information Technology to redesign Intraweb
Provided communication guidance and strategy on senior leadership recruitments
Centralized communication support for Police, Fire and Downtown University Hill
Management departments
Continue to support internal employee communications for benefits, staff
development and general operations
Continue to provide Communication support for the Economic Vitality program
Transition council correspondence out of CRM
Communication support for the city’s flood recovery efforts
Continued to expand community outreach and engagement
Continued to support media relations for City Council’s initiatives, public safety &
emergency response, and city operations
Continued communication support for the implementation of the Transform
Boulder Business Initiative (TBBI)
City Clerk and Support Services
2015 City Council Retreat
2015 Annual Boards and Commissions recruitment/appointment process
Administer the City Council Master Calendar, Meetings, Agendas and Minutes
Administer the Council Hotline
Implemented Local Foods caterers for Council meals
Coordinated the Annual Sister City Dinner and Volunteer of the Year Award
Completed Scoping and procurement of Agenda Management Software
Provided election training for the Chamber of Commerce sponsored College of
Political Knowledge
Conducted the 2015 General Municipal Election
Coordinated Council Orientation
Through succession planning completed the transition of the City Clerk’s Office to
a new city clerk due to the retirement of the long tenured city clerk
Key Initiatives for 2016
Communications
Explore development of HD channel
Develop citywide newsletter
Develop web content best practices
Complete centralization of city communication services
Develop city branding guidelines
Launch redesigned Intraweb
Continue to provide Core Communication Services/Emergency Preparedness
Communications, Clerk and Support Services
157
Key Initiatives for 2016 (cont’d)
Energy Transition Plan messaging
Civic Area activation messaging
Arts and Cultural support
Support City Council goals and priority messaging
City Clerk and Support Services
2016 City Council Retreat
2016 Annual Boards and Commissions recruitment/appointment process
Implementation of Agenda Management Software
City Clerk’s Office Strategic Plan
Conduct of the 2016 Special Municipal Election
Table 8-11: Communications, Clerk and Support Services Significant Changes
Between 2015 and 2016 Budget
Communications, Clerk and Support Services
2015
Approved
Budget
2016
Approved
Budget
Total
Change
2015
FTE
2016
FTE
FTE
Change
Producer Engineer $ - $ 75,302 $ 75,302 0.00 1.00 1.00
Administrative Assistant II - 61,942 61,942 0.00 1.00 1.00
Closed Captioning Services - 68,000 68,000 0.00 0.00 0.00
Communications Specialist III (split 25/75
Communications/Housing) - 25,750 25,750 0.00 0.25 0.25
Community Newsletter including Communications
Specialist II - 198,762 198,762 0.00 1.00 1.00
Administrative Assistant II - City Clerk's Office - 61,942 61,942 0.001.00 1.00
HD Video Streaming* - - - 0.00 0.00 0.00
Boards and Commissions Meeting Coverage - 60,000 60,000 0.00 0.00 0.00
Total Changes, Communications 551,698 $ 4.25
*$11,600 in annual budget impact will begin ongoing in 2017 due to Comcast reimbursement in 2016.
GENERAL FUND
158
Table 8-12: Communications, Clerk and Support Services Department Detail
Communications, Clerk and Support Services
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Communications
Media/External Communications 2.50 327,984$ 4.50 549,414$ 6.75 898,534$ 2.25 349,120$
Internal Communication 1.00 131,185 1.00 134,436 1.00 112,359 - (22,077)
Video Services/Channel 8 3.00 343,773 3.00 392,407 4.00 592,998 1.00 200,591
Web Content/Social Media - - - - 1.00 106,759 1.00 106,759
Subtotal 6.50 802,942$ 8.50 1,076,257$ 12.75 1,710,650$ 4.25 634,393$
City Clerk and Support Services
0.30 79,927 0.30 173,302 0.30 128,814 - (44,488)
0.20 23,851 0.20 26,345 0.20 26,028 - (317)
General Administration 2.40 286,091 2.40 362,045 3.40 354,006 1.00 (8,039)
Sister City Administration 0.10 11,942 0.10 13,989 0.10 17,352 - 3,363
Subtotal 3.00 401,811$ 3.00 575,681$ 4.00 526,200$ 1.00 (49,481)$
Total 9.50 1,204,752$ 11.50 1,651,938$ 16.75 2,236,850$ 5.25 584,912
Personnel 976,834$ 1,354,589$ 1,621,702$ 267,113$
Operating 124,404 181,713 490,131 308,418
Interdepartmental Charges 103,514 115,636 125,017 9,381
Total 1,204,752$ 1,651,938$ 2,236,850$ 584,912$
General 1,204,752$ 1,651,938$ 2,236,850$ 584,912$
Total 9.50 1,204,752$ 11.50 1,651,938$ 16.75 2,236,850$ 5.25 584,912$
Board and Commission
Administration
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
STAFFING AND EXPENDITURE BY PROGRAM
Conduct of Elections Including
Campaign Finance Reform/Matching
Funds Administration
Variance -
2015 Approved to
2016 Approved2014 Actual
2016 Approved
Budget
2015 Approved
Budget
159
City of Boulder
Community Vitality
2016 Annual Budget
$12,592,905
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.
Department Overview
Administration
Provide administrative and financial support to the department, customer service to
patrons, and sales and administration of commercial and residential parking
permits. Provide staff liaison support to four advisory boards: Downtown
Management Commission, University Hill Commercial Area Management
Commission, and two Boulder Junction Access Districts – Parking and Travel
Demand Management.
160
Community Vitality
Department Overview (cont’d)
Public Space Management and Events
Manage public space permitting on University Hill, the Pearl Street Mall, and
citywide; coordinate with downtown and Hill business organizations; and
coordinate capital improvements downtown and in the Hill commercial district.
Coordinates permitting special events in the downtown and on University Hill.
Economic Vitality
Economic Vitality coordinates and supports efforts throughout the city organization
and with partner groups in the community to nurture and enhance the
entrepreneurial spirit of our community. The program supports long term
economic sustainability through strategic initiatives in addition to supporting
current Boulder businesses with assistance services, retention and outreach efforts,
and incentive programs. This work group also supports targeted efforts in the
downtown and University Hill commercial areas.
Parking and Access
Parking and Access includes:
Operations and Maintenance. Maintain and operate downtown, Boulder Junction
and University Hill automobile and bicycle parking infrastructure, including six
surface lots, five garages, 4,440 on-street auto parking spaces, and over 1,300
bike racks.
Travel Demand Management (TDM). Administer the downtown travel demand
management programs: employee EcoPass, Car Share and Bike Share as well as
the TDM district in Boulder Junction.
Parking Enforcement. Use education and enforcement to manage parking in the
downtown and University Hill commercial areas, in ten Neighborhood Parking
Permit zones, and citywide.
161
2015 Accomplishments
Access and Parking
Access Management and Parking Strategy is a multi-year interdepartmental effort
with the following accomplishments:
Completed a TDM Tool Kit for Private Development
Developed an “edge” 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
Developed options for parking pricing
Replacement of the CAGID garage access and technology system
Increased long term parking permit parking rates
Innovative pilot with a local start up to develop real-time parking space
occupancy data
Boulder Junction Access Districts:
Opened the Depot Square shared parking facility
Expanded the TDM Access District to include properties for the future
Google campus
Developed regulations to activate the Depot Square Plaza
Community Vitality
Table 8-13: Community Vitality Summary Budget
2014
Actual
2015
Approved
2016
Approved
Administration 7.45 9.45 9.45
Public Space Management/Events 0.50 0.50 0.50
Economic Vitality 2.00 2.00 2.00
Parking and Access: Operations TDM and Enforcement 34.30 34.55 34.55
TOTAL STAFFING 44.25 46.50 46.50
Administration 1,259,594$ 1,768,488$ 1,806,542$
Public Space Management/Events 286,953 232,618 245,015
Economic Vitality 788,356 904,485 876,111
Parking and Access: Operations TDM and Enforcement 4,350,796 4,767,224 4,852,846
Capital Improvements Program, Interdepartmental Charges and Debt
Service 3,717,095 5,763,783 4,812,391
TOTAL EXPENDITURE 10,402,795$ 13,436,598$ 12,592,905$
General 1,698,754$ 1,932,182$ 2,561,609$
Downtown Commercial District 7,752,388 9,714,556 8,781,776
University Hill Commercial District 582,212 653,882 640,284
Boulder Junction General Improvement District-Parking 4,314 432,798 433,519
Boulder Junction General Improvement District-TDM 1,701 148,695 175,717
Planning and Development Services 363,425 554,485 -
TOTAL FUNDING 10,402,795$ 13,436,598$ 12,592,905$
STAFFING
EXPENDITURE
FUNDING
162
Community Vitality
2015 Accomplishments (cont’d)
Supported Boulder B-cycle in system expansion
Entered into a public private partnership with Trinity Lutheran Church for a shared
downtown parking facility
Replaced stairs at 1400 Walnut and 1100 Walnut garages
Analyzed NPP block expansions and new zone
Hill Reinvestment Strategy
Implementation of collaborations with the University of Colorado (CU), including
the design phase of a Hill Commercial Area banner program and cleanup days in
May, July, October and November staffed by CU student organizations participating
in the Hillanthropy Volunteer Partnership
Continued interdepartmental collaboration on Hill improvements including 2A
community, culture and safety tax projects: implementation of the commercial
street tree irrigation project; design and outreach for the pedestrian lighting
improvements; and design and outreach phase of the future ‘event street’. Other
improvements include: sidewalk/crosswalk repairs, and the introduction of a Hill
taxi stand
Ongoing implementation of the pilot Residential Service District (RSD) in the high-
density residential areas of the Hill to address problems with excess litter in the
public right-of-way
Sponsorship and additional support for the ‘Heart of the Hill’ event series in the Hill
Commercial Area, in partnership with The Hill Boulder and Grenadier Advertising
Surveys to establish the feasibility of a pilot Hill Employee EcoPass program to
reduce employee parking demand and expand multi-modal access to the Hill
Survey of non-student residents on the Hill to establish the types of businesses
that would attract more visits to the Hill Commercial Area, and distribution of the
survey results to local property owners and commercial brokers
Survey to establish baseline public perception of quality of life on the Hill and
follow up focus groups
Formation of a Hill Reinvestment Working Group to explore long-term funding and
governance options for the Hill
Pursuit of strategies related to the 2015 residential use moratorium to promote
private reinvestment efforts, such as a possible National Register Historic District
designation, and financial tools to facilitate public improvements on the Hill
‘catalyst’ sites at 12th/Pleasant and 14th/College
Developed an inter-departmental work program to implement the Hill
Reinvestment Strategy
163
2015 Accomplishments (cont’d)
Updated and expanded the stakeholder distribution list for regular communications
about Hill activities
Negotiations for mixed use redevelopment of the UHGID’s 14th and Pleasant Street
parking lots
Other
Completion of the downtown 2011 Capital Bond Project: West End streetscape
improvements with poetry from a community competition
Implementation of an alley management plan for the West End private construction
projects
Pursued negotiations with the St. Julien Partners to create a civic use benefit space
in the pad adjacent to the St. Julien Hotel
Pearl Street Mall improvements including new planter pots, vehicle bollards, and
news distribution boxes
Updated Pearl Street Mall Ordinance No. 8016 Mall Permits and Leases to be
consistent with current mall practices and needs
Expansion of Boulder’s Smoke Free Area to include the Business Improvement
District (BID)
Completion of Departmental Assessment
Key Initiatives for 2016
Parking and Access
Development of the CAGID Asset Management Plan for the downtown garages
Development of a downtown garage arts plan
Construction of Trinity Commons public private parking garage
Refurbishment of elevators at 1500 Pearl and 1100 Spruce garages
Renovation of lot attendant booths in select parking garages
Access Management and Parking Strategy:
Increased permit parking fees for downtown, the hill and NPP commuter
permits
Adoption of the AMPS strategy
Development of new access district guidelines
Implementation of short term parking pricing strategies
Finalizing parking code changes
Support a pilot program creating a single access card for bike and car share
programs
Community Vitality
164
Community Vitality
Key Initiatives for 2016 (cont’d)
Hill Reinvestment Strategy
Continued implementation of the Hill Reinvestment Strategy work program
Evaluation of Residential Service District pilot impact
Proposed implementation of the pilot Hill Employee Ecopass Program
Continued exploration of public private partnerships for the UHGID catalyst sites,
including identifying financing tools to facilitate the redevelopment of the district
parking lots
Pursuit of a National Register historic district designation for the Hill commercial
area and other strategies for promoting private investment in Hill properties
Implementation of the 2A projects: event street reconstruction, enhanced
pedestrian lighting and new public art installations
Development of recommendations regarding long term governance and funding
options for the Hill
Other
Finalize the civic use benefit space with the St. Julien Hotel
Retro-fit or replace street trash receptacles to meet new City ordinances regarding
Bear-Proofing and Zero Waste.
Table 8-14: Community Vitality Significant Changes Between 2015 and 2016 Budget
2015
Approved
Budget
2016
Approved
Budget
Total
Change
2015
FTE
2016
FTE
FTE
Change
Hill Reinvestment Strategy $ - $ 97,000 $ 97,000 0.00 0.00 0.00
Hill Community Development Coordinator Workplan 23,000 50,500 27,500 0.00 0.00 0.00
Increase to Transfer (EcoPass Program) - 50,000 50,000 0.00 0.00 0.00
Boulder Junction On-Street Pay Station - 27,484 27,484 0.00 0.00 0.00
Access Management and Parking Strategy - 62,000 62,000 0.00 0.00 0.00
Economic Vitality Operating Budget - 45,000 45,000 0.00 0.00 0.00
Travel Demand Programs at Boulder Junction - 26,587 26,587 0.00 0.00 0.00
Trinity Commons Construction Partnership - 1,425,765 1,425,765 0.00 0.00 0.00
Garage Elevator Repair - 609,000 609,000 0.00 0.00 0.00
Access Management and Parking Strategy - 31,000 31,000 0.00 0.00
EcoPass Program 843,125 959,560 116,435 0.00 0.00 0.00
Access Management and Parking Strategy - 7,000 7,000 0.00 0.00 0.00
Total Changes, Community Vitality 2,524,771 $ 0.00
GENERAL FUND
BOULDER JUNCTION ACCESS GENERAL IMPROVEMENT DISTRICT -
TRAVEL DEMAND MANAGEMENT FUND
DOWNTOWN COMMERCIAL DISTRICT (CAGID) FUND
UNIVERSITY HILL COMMERCIAL DISTRICT (UHGID) FUND
165
Community Vitality
Table 8-15: Community Vitality
Department Detail
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
6.45 1,160,313$ 7.45 1,393,991$ 7.45 1,371,568$ - (22,423)$
- 43,181 1.00 246,309 1.00 302,065 - 55,756
- 3,206 - 32,606 - 32,606 - -
1.00 52,895 1.00 95,582 1.00 100,303 - 4,721
Subtotal 7.45 1,259,594$ 9.45 1,768,488$ 9.45 1,806,542$ - 38,054$
Public Space Management/Events
- 84,566$ - 67,536$ - 86,341$ - 18,805$
- 2,636 - 1,800 - 1,800 - -
- 165,578 - 110,500 - 110,500 - -
- -
0.50 31,300 0.50 49,909 0.50 43,501 - (6,408)
- 2,873 - 2,873 - 2,873 - -
Subtotal 0.50 286,953$ 0.50 232,618$ 0.50 245,015$ - 12,397$
Economic Vitality
Business Incentive Programs - 424,931$ - 350,000$ - 350,000$ - -
2.00 363,425 2.00 554,485 2.00 526,111 - (28,374)
Subtotal 2.00 788,356$ 2.00 904,485$ 2.00 876,111$ - (28,374)$
3.00 774,445$ 3.00 889,725$ 3.00 822,020$ - (67,705)$
- 36,064 - 37,000 - 37,000 - -
17.73 1,724,099 17.88 1,802,738 17.88 1,791,794 - (10,944)
1.03 94,482 1.13 109,580 1.13 104,133 - (5,447)
Neighborhood Parking Program 1.09 73,740 1.09 82,926 1.09 95,185 - 12,259
10.95 771,862 10.95 819,085 10.95 831,706 - 12,621
0.50 861,218 0.50 1,010,170 0.50 1,155,008 - 144,838
CAGID Parking Refunds - 14,886 - 16,000 - 16,000 - -
Subtotal 34.30 4,350,796$ 34.55 4,767,224$ 34.55 4,852,846$ - 85,622$
279,460$ 1,475,000$ 730,800$ (744,200)$
Interdepartmental Charges 287,383 377,903 438,579 60,676
3,150,253 3,910,880 3,643,012 (267,868)
Subtotal 3,717,095$ 5,763,783$ 4,812,391$ (951,392)$
Total 44.25 10,402,795$ 46.50 13,436,598$ 46.50 12,592,905$ - (843,693)$
Maintenance of Public Lands-
NewsBox
2014 Actual
2015 Approved
Budget
Hill Revitalization
Planning Boulder Junction Access
GIDs
External Communications
Maintenance of Public Lands -Civic
Plaza
2016 Approved
Budget
Variance -
2015 Approved to
2016 Approved
STAFFING AND EXPENDITURE BY PROGRAM
Administration
Department Administration
Economic Programs/Sponsorship -
DBI/BID
Maintenance of Public Lands -
Downtown/Mall
Parking and Access: Operations
TDM and Enforcement
On Street Meters
Mall Operations
Permitting - Downtown
Economic Programs/Sponsorship
Facility Operations/Maintenance-
Downtown, University Hill/BJAD
garages-Lots
Maintenance of Public Lands-
UHGID/UniHill
Parking Enforcement and Special
Event Enforcement
Travel Demand Management
Economic Vitality Program and
Sponsorships
Capital Improvements Program,
Interdepartmental Charges and
Debt Service
Capital Improvement Program
Debt Service
166
Community Vitality
Table 8-15: Community Vitality
Department Detail (cont’d)
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
2014 Actual
2015 Approved
Budget
2016 Approved
Budget
Variance -
2015 Approved to
2016 Approved
Personnel 2,865,604$ 3,224,517$ 3,348,146$ 123,629$
Operating 4,488,752 3,896,639 3,895,100 (1,539)
Interdepartmental Charges 899,521 477,800 623,711 145,911
Capital 287,653 3,220,000 2,041,265 (1,178,735)
Debt Service 1,830,124 2,208,597 2,214,962 6,365
Other Financing 31,141 409,045 469,721 60,676
Total 10,402,795$ 13,436,598$ 12,592,905$ (843,693)$
General 16.33 1,698,754$ 17.33 1,932,182$ 17.33 2,561,609$ - 629,427$
24.29 7,752,388 25.14 9,714,556 25.14 8,781,776 - (932,780)
3.63 582,212 4.03 653,882 4.03 640,284 - (13,598)
- 4,314 - 432,798 - 433,519 - 721
- 1,701 - 148,695 - 175,717 - 27,022
Planning and Development Services 363,425 554,485 (554,485)
Total 44.25 10,402,795$ 46.50 13,436,598$ 46.50 12,592,905$ - (843,693)$
University Hill Commercial District
Boulder Junction General
Improvement District-Parking
Boulder Junction General
Improvement District-TDM
EXPENDITURE BY CATEGORY
STAFFING AND EXPENDITURE BY FUND
Downtown Commercial District
167
City of Boulder
Finance
2016 Annual Budget
$8,046,592
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
coordination.
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.
168
Finance
Department Overview (cont’d)
Revenue and Licensing. The Revenue and Licensing Division provides tax collection,
reporting, education and enforcement functions for sales and use taxes,
accommodation taxes, admission taxes, and trash taxes of the city. In addition, the
division provides general accounts receivable and assessments billing and
collection functions. The licensing function of the division includes collection and
enforcement activities for regular business licenses (sales, use, accommodation,
admission, and trash hauler licenses), liquor licenses, medical and recreational
marijuana business licenses, special event licenses, dog licenses, and other
licensing by the city.
Sales and Use Tax Auditing and Compliance. The Sales Tax Auditing and
Compliance 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.
169
2015 Accomplishments
Implemented all core Finance modules of the Munis system as part of the
Transform Boulder Business Initiative (TBBI)
Received the Certificate of Achievement for Excellence in Financial Reporting, the
Popular Annual Financial Reporting Award, and the Distinguished Budget
Presentation Award from the Government Finance Officers Association
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 in both the
Storm water and Water/Sewer funds
In cooperation with citywide partners, provided analysis, support, and
recommendations regarding new city initiatives, including the purchase of the
Boulder Community Hospital campus.
Key Initiatives for 2016
Implementation of the Payroll and HR functions of the Munis system as part of the
Transform Boulder Business Initiative (TBBI)
Continued improvements to 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.
Fully consolidate Dog Licensing with the Green Tag program
Provide financial support and input on the major such as the Hospital property, the
Civic Area, Muncipalization, Boulder Junction, and the fiscal health of the entire
city.
Finance
Table 8-16: Finance Summary Budget
2014
Actual
2015
Approved
2016
Approved
Administration 1.00 3.67 5.50
Fiscal Services 25.00 25.00 29.00
Budget 6.00 6.00 6.00
Risk Management 4.00 4.00 4.00
TOTAL STAFFING 36.00 38.67 44.50
Administration 909,969$ 692,633$ 959,467$
Fiscal Services 2,637,622 2,443,659 2,967,636
Budget 661,618 704,537 677,596
Risk Management 2,916,988 3,730,752 3,387,669
Cost Allocation 211,806 47,837 54,224
TOTAL EXPENDITURE 7,338,002$ 7,619,418$ 8,046,592$
General 4,010,349$ 3,840,829$ 4,658,924$
Property and Casualty Insurance 1,601,335 1,852,574 1,733,437
Worker's Compensation Insurance 1,726,318 1,926,015 1,654,232
TOTAL FUNDING 7,338,002$ 7,619,418$ 8,046,592$
STAFFING
EXPENDITURE
FUND
170
Table 8-17: Finance Significant Changes Between 2015 and 2016 Budget
Finance
2015
Approved
Budget
2016
Approved
Budget
Total
Change
2015
FTE
2016
FTE
FTE
Change
Relocation of Payroll from HR $ - $ 285,348 $ 285,348 0.00 3.00 3.00
Old Hire Police and Fire Pension Supplemental - 54,000 54,000 0.00 0.000.00
Purchasing Coordinator/Buyer - 72,853 72,853 0.00 1.00 1.00
Training and Professional Development 19,000 39,000 20,000 0.00 0.00 0.00
Financial Audit Cost Increases - 20,000 20,000 0.00 0.00 0.00
Licensing Software - 11,903 11,903 0.00 0.00 0.00
Total Changes, Finance 464,104 $ 4.50
GENERAL FUND
171
Table 8-18: Finance
Department Detail
Finance
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 0.90 695,382$ 3.57 673,420$ 5.40 940,255$ 1.83 266,834$
Old Hire Pension Plan Management 0.10 214,586 0.10 19,213 0.10 19,213 - -
Subtotal 1.00 909,969$ 3.67 692,633$ 5.50 959,467$ 1.83 266,834$
Fiscal Services
Accounting and Operations
Centralized Mail Services 1.10 104,940$ 1.10 101,265$ 1.10 86,520$ - (14,745)$
Financial Reporting 2.75 381,503 2.75 430,933 2.75 620,106 - 189,173
Imaging/Record Retention 0.10 19,127 0.10 16,325 0.10 16,325 - -
Internal Audit 0.20 31,089 0.20 32,650 0.20 32,650 - -
Payment Processing 2.10 170,810 2.10 160,676 2.60 183,432 0.50 22,755
Purchasing 3.20 311,792 3.20 306,222 3.20 355,627 - 49,405
Payroll - - - - 3.50 285,348 3.50 285,348
Revenue and Licensing
0.85 117,309 0.85 92,062 0.85 94,824 - 2,762
Information Desk 0.60 45,370 0.60 44,714 0.60 46,056 - 1,341
Liquor Licensing 1.40 109,621 1.40 117,128 1.40 131,299 - 14,171
1, Other Licensing 2.35 266,108 3.35 257,193 3.35 284,994 - 27,801
Sales Tax: Auditing 6.00 417,515 5.00 424,707 5.00 471,427 - 46,720
2.95 315,775 2.95 268,998 2.95 286,225 - 17,227
Treasury
Administration 0.10 20,525 0.10 16,325 0.10 16,815 - 490
Debt Management 0.30 127,530 0.30 48,976 0.30 16,321 - (32,655)
Portfolio Management 1.00 198,609 1.00 125,483 1.00 39,667 - (85,817)
Subtotal 25.00 2,637,622$ 25.00 2,443,659$ 29.00 2,967,636$ 4.00 523,977$
Budget
0; 7City Budget Development 2.80 326,613$ 3.50 422,769$ 3.50 387,375$ - (35,394)$
Departmental Budget Support 0.60 64,701$ 0.60 69,125 0.60 71,199 - 2,074
Forecasting and Analysis 0.65 45,353$ 0.50 56,354 0.50 58,044 - 1,691
Long-Range Planning 0.65 147,345$ 0.50 56,354 0.50 58,044 - 1,691
Policy Analysis 1.30 77,605$ 0.90 99,936 0.90 102,934 - 2,998
Subtotal 6.00 661,618$ 6.00 704,537$ 6.00 677,596$ - (26,941)$
Risk Management
Employee Wellness 0.30 273,016$ 0.30 336,774$ - (0.30) (336,774)$
2.00 1,227,793 2.00 1,829,823 2.00 1,733,437 - (96,386)
1.70 1,416,179 1.70 1,564,155 2.00 1,654,232 0.30 90,077
Subtotal 4.00 2,916,988$ 4.00 3,730,752$ 4.00 3,387,669$ - (343,083)$
2014 Actual
2015 Approved
Budget
2016 Approved
Budget
Variance -
2015 Approved to
2016 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
172
Finance
Table 8-18: Finance
Department Detail (cont’d)
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
2014 Actual
2015 Approved
Budget
2016 Approved
Budget
Variance -
2015 Approved to
2016 Approved
Cost Allocation
Cost Allocation - 211,806$ - 47,837$ - 54,224$ - 6,387$
Subtotal - 211,806$ - 47,837$ - 54,224$ - 6,387$
Total 36.00 7,338,002$ 38.67 7,619,418$ 44.50 8,046,592$ 5.83 427,174$
Personnel 3,551,475$ 3,634,032$ 4,462,969$ 828,937$
Operating 3,469,007 3,771,230 3,429,546 (341,684)
Interdepartmental Charges 222,521 71,319 99,854 28,535
Other Financing 95,000 142,837 54,224 (88,613)
Total 7,338,002$ 7,619,418$ 8,046,592$ 427,174$
General 32.00 4,010,349$ 34.67 3,840,829$ 40.50 4,658,924$ 5.83 818,095$
Property and Casualty Insurance 2.00 1,601,335 2.00 1,852,574 2.00 1,733,437 - (119,137)
Worker's Compensation Insurance 2.00 1,726,318 2.00 1,926,015 2.00 1,654,232 - (271,783)
Total 36.00 7,338,002$ 38.67 7,619,418$ 44.50 8,046,592$ 5.83 427,174$
EXPENDITURE BY CATEGORY
STAFFING AND EXPENDITURE BY FUND
173
City of Boulder
Fire
2016 Annual Budget
$18,628,624
The mission of the Boulder Fire Department is to make Boulder a safe place to live, work and play.
We reduce the human suffering caused by fires, accidents, sudden illness, hazardous material
releases, or other disasters.
Fire Safety
Administration
Fire Training
Wildland Coordination
Communications
Emergency
Services
Specialized Teams
Fire
Department Overview
Administration
Administration provides personnel management, accounting, budget, basic payroll,
purchasing, and general management of the department.
Communication
Communication supports recreation opportunities on city open space lands
through the Mountain Rescue Service contract.
The division administers ambulance contracts covering private ambulance response
in the city.
The division operates the city share of the jointly operated city and county Office of
Emergency Management. This office provides community education, planning and
management for disasters and is the gateway for the city to access Federal funds
for disaster relief.
174
Fire
Department Overview (cont’d)
Emergency Services
Emergency Services 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
including refilling breathing air cylinders. Rocky Mountain Rescue is contracted to
the city to provide specialized rescue assistance in city open space.
Fire Safety
Fire Safety 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.
This division also 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 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
community. 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.
Specialized Teams
Dive Team - Regular on duty fire fighters cross train to provide swift and
underwater search and recovery.
Hazardous Materials Team - Regular on duty fire fighters cross train to provide
specialized response to contain and control hazardous material releases.
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.
175
Fire
Table 8-19: Fire Summary Budget
2015 Accomplishments
Completed construction of Fire Station 8 (Wildland Station)
Funded by Capital Improvement Bond approved by voters in November
2011and issued in March 2012. Debt service was funded from existing
General Fund revenue
Implemented Safety Officer Program
Designated person responsible for managing all aspects of the depart-
ment’s safety and health program.
Designated Incident Safety Officer (New FTE)
Collaborated with IAFF and the City of Boulder to develop and implement a com-
prehensive Wellness/Fitness Initiative (WFI)
Components of WFI:
Annual medical examinations for all uniform members
Collaborated with Parks and Recreation to develop a comprehensive
fitness program for all members of the fire department
Completed Communitywide Risk Assessment
Conducted comprehensive analysis of community risks
Fire Station Alerting system upgrade
The upgrade is expected to provide earlier notification and reduce overall
response time by 30-60 seconds.
Designed Career Development Plan
Updated promotional procedures
Developed Succession Plan and Roadmap for promotion
2014
Actual
2015
Approved
2016
Approved
Administration 8.50 9.50 11.00
Communication 1.00 1.00 -
Emergency Services 96.00 96.00 96.00
Fire Safety 5.50 5.50 8.00
Specialized Teams - - -
Wild land Coordination 9.33 9.33 9.33
TOTAL STAFFING 120.33 121.33 124.33
Administration 1,664,036$ 2,011,665$ 2,102,108$
Communication 95,864 183,100 170,471
Emergency Services 14,362,669 14,269,946 13,914,026
Fire Safety 792,696 757,617 1,118,856
Specialized Teams 102,283 64,400 68,862
Wild land Coordination 3,967,268 1,138,775 1,254,301
TOTAL EXPENDITURE 20,984,816$ 18,425,503$ 18,628,624$
General 18,139,251$ 18,338,670$ 18,539,356$
Open Space and Mountain Parks 84,182 86,833 89,268
Capital Improvement Bond 2,761,383 - -
TOTAL FUNDING 20,984,816$ 18,425,503$ 18,628,624$
STAFFING
EXPENDITURE
FUND
176
Fire
Table 8-20: Fire Significant Changes Between 2015 and 2016 Budget
2015 Accomplishments (cont’d)
Completed Insurance Services Office (ISO) evaluation
ISO rating is often used to determine insurance rates for residential and
commercial properties
ISO evaluations occur every 10 years
Key Initiatives for 2016
Take delivery of 2 fire engines
Engines have much shorter wheelbase than previous fire engines, which
helps them make turns more quickly and potentially reduces response time.
Negotiate new contract with third party provider for advanced life support ambu-
lance service to the citizens and visitors of Boulder
Collaboratively negotiate new collective bargaining agreement with International
Association of Firefighter Local #900
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
Fire Inspector (New FTE)
This position will allow the fire department to implement marijuana, haz-
ardous materials inspection programs and improve Fire Preplan program
Public Education Coordinator (New FTE)
This position will allow the fire department to continue to improve the com-
munity outreach program which is an integral component of the overall
Community Risk Reduction Plan
Planner/Analyst (New FTE)
This position will allow the fire department to research and analyze fire de-
partment data and turn this data into actionable information and make rec-
ommendations to improve the overall performance of the fire department.
2015
Approved
Budget
2016
Approved
Budget
Total
Change
2015
FTE
2016
FTE
FTE
Change
Senior Planner Analyst $ - $ 100,559 $ 100,559 0.00 1.00 1.00
Haz-mat/Marijuana Fire Inspector - 143,732 143,732 0.00 1.00 1.00
Fire Safety Educator - 132,782 132,782 0.00 1.00 1.00
Administrative Specialist II - 82,582 82,582 0.00 1.00 1.00
Pulse Point Cardiac Event Alerting System - 22,000 22,000 0.00 0.00 0.00
Boulder County Office of Emergency Management
Funding - 42,000 42,000 0.00 0.00 0.00
Total Changes, Fire 523,655 $ 4.00
GENERAL FUND
177
Fire
Table 8-21: Fire Department Detail
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 6.00 1,132,962$ 6.00 1,043,282$ 7.00 1,278,232$ 1.00 234,950$
Training 2.50 531,074 3.50 968,383 4.00 823,876 0.50 (144,507)
Subtotal 8.50 1,664,036$ 9.50 2,011,665$ 11.00 2,102,108$ 1.50 90,443$
Communication
- 6,300$ - 15,510$ - 17,513$ - 2,003$
Office of Emergency Management 1.00 89,564 1.00 167,590 - 152,958 (1.00) (14,632)
Subtotal 1.00 95,864$ 1.00 183,100$ - 170,471$ (1.00) (12,629)$
Emergency Services
- 1,532,679$ - 1,184,936$ - 1,192,007$ - 7,071$
96.00 12,811,263 96.00 13,066,283 96.00 12,703,292 - (362,991)
- 18,727 - 18,727 - 18,727 - -
Subtotal 96.00 14,362,669$ 96.00 14,269,946$ 96.00 13,914,026$ - (355,920)$
Fire Safety
4.50 684,889$ 4.50 646,586$ 6.00 876,294$ 1.50 229,708$
1.00 107,807 1.00 111,031 2.00 242,562 1.00 131,531
Subtotal 5.50 792,696$ 5.50 757,617$ 8.00 1,118,856$ 2.50 361,239$
Specialized Teams
- 44,401$ - 34,390$ - 36,621$ - 2,231$
- 57,882 - 30,010 - 32,241 - 2,231
Subtotal - 102,283$ - 64,400$ - 68,862$ - 4,462$
Wild land Coordination
9.33 1,205,885$ 9.33 1,138,775$ 9.33 1,254,301$ - 115,526$
Fire Station #8 Construction 2,761,383 - - - - - -
Subtotal 9.33 3,967,268$ 9.33 1,138,775$ 9.33 1,254,301$ - 115,526$
Total 120.33 20,984,816$ 121.33 18,425,503$ 124.33 18,628,624$ 3.00 203,121$
Fire Response, Emergency
Medical Response, Rescue,
Service Calls, Boulder
Emergency Squad
Hazardous Materials: Hazardous
Materials Release Response /
Training
SWAT Support (for Police
Department)
Inspections/Code Enforcement,
Fire Investigation, Fire Code
Permits y
Education, Juvenile Fire Setter
Intervention
Dive: Water Search and Rescue/
Recovery/Training
Wild Land Operations/Planning/
Mitigation/ Coordination
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2015 Approved to
2016 Approved2014 Actual
2016 Approved
Budget
2015 Approved
Budget
Contracts (Rocky Mountain
Rescue Group, Ambulance)
Departmental Vehicle/Equipment
Maintenance and Replacement
178
Fire
Table 8-21: Fire Department Detail (cont’d)
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2015 Approved to
2016 Approved2014 Actual
2016 Approved
Budget
2015 Approved
Budget
Personnel 14,902,075$ 15,168,231$ 15,619,053$ 450,822$
Operating 1,131,535 1,092,873 1,030,897 (61,976)
Interdepartmental Charges 2,189,823 2,164,399 1,978,674 (185,725)
Capital 2,761,383 - - -
Total 20,984,816$ 18,425,503$ 18,628,624$ 203,121$
General 119.67 18,139,251$ 120.67 18,338,670$ 123.67 18,539,356$ 3.00 200,686$
Open Space and Mountain Parks 0.66 84,182 0.66 86,833 0.66 89,268 - 2,435
Capital Improvement Bond - 2,761,383 - - - - - -
Total 120.33 20,984,816$ 121.33 18,425,503$ 124.33 18,628,624$ 3.00 203,121$
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
179
City of Boulder
General Governance
2016 Annual Budget
$3,083,512
Department Overview
Contingency
The City Manager’s Contingency are funds which are set aside for unforeseen
matters that may arise during the fiscal year.
Non-Department Contracts, Citywide Memberships and Programs
Non-Departmental Contracts are annual contracts that promote or benefit the city.
Citywide Memberships
Citywide Memberships are memberships in organizations for city departments and
Council that assist the city in influencing regional and national decision making.
Citywide Programs
Citywide Programs are programs that have a time frame associated with them, or
they are funding for planning and development of new programs to meet future
needs of the city.
City-Wide Memberships
General Governance
Contingency Non-Departmental
Contracts City-Wide Programs
180
General Governance
Table 8-22: General Governance Summary Budget
Table 8-23: General Governance Significant Changes Between 2015 and 2016
2014
Actual
2015
Approved
2016
Approved
City Manager's Contingency 114,494$ 456,082$ 456,082$
Non-Departmental Contracts 2,269,262 1,847,957 1,962,126
City-Wide Memberships 125,580 139,554 174,554
City-Wide Programs 747,165 442,000 490,750
TOTAL EXPENDITURE 3,256,501$ 2,885,593$ 3,083,512$
General 3,256,501 2,885,593 3,083,512
TOTAL FUNDING 3,256,501$ 2,885,593$ 3,083,512$
EXPENDITURE
FUND
2015
Approved
Budget
2016
Approved
Budget
Total
Change
2015
FTE
2016
FTE
FTE
Change
Colorado's Climate Future $ - $ 30,000 $ 30,000 0.00 0.00 0.00
Intercity Visit - 40,000 40,000 0.00 0.00 0.00
Citywide Event Management 115,000 115,000 - 0.00 0.00 0.00
Citywide Memberships 139,554 144,554 5,000 0.00 0.00 0.00
Mosquito Control Contract 250,000 258,750 8,750 0.00 0.00 0.00
Museum of Boulder 23,609 - (23,609) 0.00 0.00 0.00
Total Changes, General Governance 60,141 $ 0.00
GENERAL FUND
181
General Governance
Table 8-24: General Governance Department Detail
2014 Actual
2015 Approved
Budget
2016 Approved
Budget
Variance -
2015 Approved to
2016 Approved
Amount Amount Amount Amount
City Manager's Contingency
Extraordinary Personnel -$ 119,916$ 119,916$ -$
Manager's Contingency 114,494 336,166 336,166 -
Subtotal 114,494$ 456,082$ 456,082$ -$
Non-Departmental Contracts
Convention and Visitors Bureau 1,526,778$ 1,684,000$ 1,855,733$ 171,733$
Humane Society Building Loan 60,000 93,955 60,000 (33,955)
Museum of History 23,609 23,609 - (23,609)
Negotiations Support 73,930 46,393 46,393 -
Education Excise Tax Grant 584,945 ----
Subtotal 2,269,262$ 1,847,957$ 1,962,126$ 114,169$
City-Wide Memberships
35,300$ 35,830$ 37,745$ 1,915$
Colorado Municipal League 70,353 75,364 76,449 1,085
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 3,300 6,000 6,000 -
Alliance for Innovation 5,100 5,100 -
International Town and Gown Assoc. 400 400 -
Colorado Climate Future Coaliltion - - 30,000 30,000
Mayor's Innovation Alliance - - 2,000 2,000
Subtotal 125,580$ 139,554$ 174,554$ 35,000$
City-Wide Programs
West Nile Virus / IPM 244,000$ 250,000$ 258,750$ 8,750$
City Wide Special Events - 115,000 115,000 -
IronMan Event 50,964 63,000 63,000 -
Pro Cycle Event 40,512 - - -
Recreational Marijuana Contingency 5,179 - - -
2013 Flood Response 364,466 - - -
Intercity Visit - - 40,000 40,000$
42,044 14,000 14,000 -
Subtotal 747,165$ 442,000$ 490,750$ 48,750$
Total 3,256,501$ 2,885,593$ 3,083,512$ 197,919$
Operating 3,256,501$ 2,885,593$ 3,083,512$ 197,919$
Total 3,256,501$ 2,885,593$ 3,083,512$ 197,919$
General 3,256,501$ 2,885,593$ 3,083,512$ 197,919$
Total 3,256,501$ 2,885,593$ 3,083,512$ 197,919$
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
182
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183
City of Boulder
Human Resources
2016 Annual Budget
$3,870,389
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:
Department Overview
HR Customer Service Center
Customer Service: Leads the strategic direction 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 Strategic 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: Setting up all new hires, rehires, promotional hires, and
seasonal hires in the city’s HRIS, and working with department HR Managers and
hiring supervisors to ensure everything is in place for their employees to start their
new roles.
184
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 benefits programs, including insurance (medical,
dental, vision, life and disability), enrollment entry with the benefit providers,
benefit reconciliations, retirement, deferred compensation, paid time off,
unemployment, employment verification, unemployment, FMLA and leaves of
absence.
Compensation: Develops and analyzes the city’s compensation programs and
policies, and conducts market and job studies to provide favorable salary
relationships with labor markets while maintaining internal equity.
Policies & Procedures: Develops, interprets and ensures compliance of citywide
policies and procedures.
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.
Learning & Organizational Development Center
Citywide Values: In partnership with the City Manager’s Office, assists in developing
and implementing a framework to further support the organization’s success and
efforts toward service excellence through strategies that enhance the
organization’s culture, values, design, and effectiveness.
185
Department Overview (cont’d)
Citywide Learning and Employee Development: Increases the organization’s
effectiveness and resiliency to change by focusing on improving and enhancing
employee capabilities to meet strategic goals. Supports the development and
learning of employees for the life of their careers at the city. 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
efforts.
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.
Review and analyze employee turnover, increase engagement, innovation and
productivity; build a strategic approach to succession planning. This will be
supported 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
management system.
Table 8-25: Human Resources Summary Budget
Human Resources
2014
Actual
2015
Approved
2016
Approved
HR Customer Service Center 2.80 5.63 6.63
HR Solutions Center 7.75 11.00 8.75
Strategic Client Services Center 4.24 5.00 6.00
Learning & Organizational Development Center 0.84 3.00 3.00
TOTAL STAFFING 15.63 24.63 24.38
HR Customer Service Center 520,601$ 673,939$ 774,186$
HR Solutions Center 1,017,160 1,316,754 1,648,544
Strategic Client Services Center 462,345 598,525 808,979
Learning & Organizational Development Center 277,410 359,118 638,681
TOTAL EXPENDITURE 2,277,516$ 2,948,336$ 3,870,389$
General 2,277,516$ 2,948,336$ 3,870,389$
TOTAL FUNDING 2,277,516$ 2,948,336$ 3,870,389$
STAFFING
EXPENDITURE
FUND
186
2015 Accomplishments
Negotiated Boulder Police Officer Association (BPOA) contract. Successful 2-year
contract reached in Q1.
Fully implemented HR organization restructure including cross-training and
retooling of staff in systems work, process improvements and technological, people
-based solutions.
Trained and coached supervisors/employees on civil treatment, re-enforce
management rights, and provided standards for corrective action and disciplinary
actions.
Successfully rolled out and implemented re-designed, city-wide recruitment and
employment process.
Conducted high-level recruitment/selection processes for OSMP, Deputy Fire Chief,
and Deputy Director for Public Works.
As of June 26th, successfully recruited and hired 120 standard employees, 394
seasonal employees for OSMP and Parks and Recreation and 115 Junior Rangers.
Implemented e-Verify, an automated I-9 system.
Developed and redesigned practices/process for job and organizational studies,
specifically regarding Seasonal/Temp positions.
Created new and revised current HR Employment Eligibility Verification policy.
Established Boulder branding for recruitment and selection purposes including
better utilization of social media to engage passive and active job seekers,
recruitment flyers, and creation of Featured Jobs Page on external HR web page.
Worked with Health Care Advisory committee to bid all benefits for 2016, including
bid for benefits consultant.
Established and implemented solid procedures for reconciliation of benefits to
payroll to general ledger.
Established payroll compliance on taxation for use of city vehicles.
Assisted with large compensation assessment for Public Works.
Collaborated with City Manager’s Office on Well-Being goals, purpose and desired
outcomes.
Launched employee well-being benefits fair with additional vendors, incentives and
funding from healthcare providers in order to increase employee attendance and
participation in screenings whilst increasing the perception that the City of Boulder
is an employer of choice.
Researched and improved benefits with new offerings, such as telemedicine and
home and auto insurance.
Conducted feasibility of outsourcing leave administration, including Family Leave
and Medical Act (FMLA) and Americans with Disabilities Act (ADA) and ADA
Amendments Act (ADAAA).
Human Resources
187
2015 Accomplishments (cont’d)
Established a process for Affordable Care Act (ACA) reporting, to ensure compliance
with IRS regulations.
Offered onsite employee education on Medicare, Public Employers Retirement
Association (PERA) and Retirement planning.
Developed and implemented enhanced new employee on-boarding and orientation
in order to help employees integrate with city values and culture.
Launched citywide training based on city priorities, competencies and values. This
included compliance training, supervisory development series pilot, and leadership
development opportunities.
Partnered with CU-Boulder and Boulder County on learning and development
opportunities for city employees, including creating a training consortium, notary
training and participation in the CU Diversity Summit planning.
Designed, developed and implemented three values based leadership workshops.
Topics included Leading a Culture of Innovation, Diversity & Inclusion and a High
Performing Organization.
Established framework and strategic plan for citywide diversity and inclusion
efforts, this included stakeholder analysis, employee newsletter articles, lunch and
learn sessions, leadership workshop, CU Diversity Summit and creation of
communities of practices for employees.
Designed and developed and hosted three large scale citywide employee
appreciation events, including two Spring Breakfasts, one Summer Picnic and the
Fall Values and Service Awards. This year’s appreciation events modeled citywide
collaboration through all volunteer teams.
Key Initiatives for 2016
Fully integrate Labor Relations into service center.
Identify and implement sustainable tracking tool for employee relations to support
HR metrics.
Continue to support and deliver supervisor training to enhance one-stop shop
model and supervisor authority/accountability.
Develop employee referral program to assist with recruitment and selection
success.
Create marketing materials, research and attend local and regional career fairs.
Create and implement a recruitment video for external web pages.
Continue to analyze and make recommendations for the self-funding of our
benefits plans.
Continue to research the feasibility of offering an onsite or near site clinic offering
physicians services, shots and prescriptions.
Outsource Family Leave and Medical Act (FLMA) and Short Term Disability (STD)
leaves to streamline the process, ensure consistency in administration and legal
compliance.
Human Resources
188
Table 8-26: Human Resources Significant Changes Between 2015 and 2016 Budget
Key Initiatives for 2016 (cont’d)
Continue to make improvements to the Well-Being Program, by designing a
strategic, employee focused, fun and user friendly program.
Develop and implement learning award winning values program.
Create and implement diversity initiatives in sustainable framework with
measureable outcomes.
Implement employee and organization feedback loop/dashboard with employee
and organization surveys.
Design, develop and implement leadership workshops.
Human Resources
2015
Approved
Budget
2016
Approved
Budget
Total
Change
2015
FTE
2016
FTE
FTE
Change
Administrative Specialist II $ - $ 65,004 $ 65,004 0.00 1.00 1.00
Well-Being Program - 540,247 540,247 0.00 0.75 0.75
Learning Management System - 80,000 80,000 0.00 0.00 0.00
Citywide Learning and Leadership Academy - 110,000 110,000 0.00 0.00 0.00
Citywide Tuition Reimburesment - 100,000 100,000 0.00 0.00 0.00
Relocation of Payroll to Finance 285,348 - (285,348) 3.50 0.00 (3.50)
Total Changes, Human Resources 609,903 $ (1.75)
GENERAL FUND
189
Table 8-27: Human Resources
Department Detail
Human Resources
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
HR Customer Service Center
Data Management 2.80 520,601$ 5.63 673,939$ 6.63 774,186$ 1.00 100,247$
Subtotal 2.80 520,601$ 5.63 673,939$ 6.63 774,186$ 1.00 100,247$
Payroll 3.20 270,775$ 3.50 279,782$ - -$ (3.50) (279,782)$
Benefits 3.29 376,509 3.50 558,152 2.75 615,814 (0.75) 57,662
Policies & Procedures 0.66 92,469 1.00 119,705 4.00 450,791 3.00 331,086
0.60 277,407 3.00 359,115 2.00 581,939 (1.00) 222,824
Subtotal 7.75 1,017,160$ 11.00 1,316,754$ 8.75 1,648,544$ (2.25) 331,790$
Strategic Client Services Center
Recruitment & Selection 2.39 184,938$ 2.00 239,410$ 2.50 314,698$ 0.50 75,288$
Employee & Labor Relations 1.85 277,407 3.00 359,115 3.50 494,281 0.50 135,166
Subtotal 4.24 462,345$ 5.00 598,525$ 6.00 808,979$ 1.00 210,454$
Learning & Organizational Development Center
Learning & Organziational Devel. 0.84 277,410$ 3.00 359,118$ 3.00 638,681$ - 279,563$
Subtotal 0.84 277,410$ 3.00 359,118$ 3.00 638,681$ - 279,563$
Total 15.63 2,277,516$ 24.63 2,948,336$ 24.38 3,870,389$ (0.25) 922,053$
Personnel 1,969,227$ 2,569,321$ 2,734,849$ 165,528$
Operating 268,532 339,143 1,071,998 732,855
Interdepartmental Charges 39,757 39,872 63,542 23,670
Total 2,277,516$ 2,948,336$ 3,870,389$ 922,053$
General 15.63 2,277,516$ 24.63 2,948,336$ 24.38 3,870,389$ (0.25) 922,053$
Total 15.63 2,277,516$ 24.63 2,948,336$ 24.38 3,870,389$ (0.25) 922,053$
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2015 Approved to
2016 Approved2014 Actual
2016 Approved
Budget
2015 Approved
Budget
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
HR Solutions Center
Compensation - Structure and
Delivery Systems
190
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191
City of Boulder
Human Services
2016 Annual Budget
$7,097,022
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 is responsible for oversight of the city’s human services goals and
related work programs, policy implementation, strategic planning, finance and
budget oversight, public communications, and regional partnership development
and coordination. Administration includes department director, deputy director,
financial manager and project manager –information resources and administrative
services.
Family Services
Family Services manages direct services programs and the development and
implementation of programs for children, youth and families, including: Early
Childhood Programs (child care subsidies for low-income, working families and
child care provider quality improvement); and School-Based Services (Family
Resource Schools Program in elementary schools, Family Resource Center at
Manhattan Middle School, and the Prevention and Intervention Program in high
schools).
192
Table 8-28: Human Services Summary Budget
Human Services
Department Overview (cont’d)
Community Relations
Community Relations oversees and enforces the city’s Human Rights and Failure to
Pay Wages Ordinances, staffs the Human Relations Commission and Immigrant
Advisory Committee, administers the HRC Community Impact and Community
Events Funding, serves as liaison for resolution of community issues related to
human relations and human rights and manages Community Mediation Services
and the Youth Opportunities Program.
Human Services Planning
Human Services Planning includes administration of the Hu man Servic es Fund
(fun ding to non -profi t agencies ), oversight of update of the Human Services
Strategy (Master Plan), community and regional human services planning and
coordination (county-wide Human Services Strategic Plan, regional grants
management, Homelessness Strategy, Ten-Year Plan to Address Homelessness)
and social policy development.
Senior Services
Senior Services oversees management of two senior centers, services for residents
including resource and referral to community services and financial assistance,
health and wellness, enrichment, lifelong learning and social classes and
programs, regional coordination in countywide aging planning and Age Well
strategic plan, and administration of the Food Tax Rebate Program for low-income
families, seniors and disabled individuals.
2014
Actual
2015
Approved
2016
Approved
Administration 4.00 5.00 5.00
Family Services 14.20 13.25 12.56
Community Relations 6.16 5.18 5.87
Human Services Planning 2.75 4.55 4.75
Senior Services 10.30 9.21 8.97
Total Staffing 37.41 37.19 37.15
Administration 684,528$ 681,083$ 690,342$
Family Services 1,887,446 1,781,000 1,744,179
Community Relations 708,765 705,462 784,560
Human Services Planning 2,419,030 2,856,902 2,909,848
Senior Services 867,073 953,817 968,093
Total Expenditure 6,566,843$ 6,978,264$ 7,097,022$
General Fund 5,657,384$ 6,189,163$ 6,314,848$
Grants 816,461 691,791 687,000
Community Development Block Grant 92,999 97,310 95,174
Total Funding 6,566,843$ 6,978,264$ 7,097,022$
STAFFING
EXPENDITURE
FUND
193
Human Services
Table 8-29: Human Services Significant Changes Between 2015 and 2016 Budget
2015 Accomplishments
Implementation of Phase II of the development of the Human Services Strategy
Allocated $2M in the Human Services Fund for operating support to community non
-profits for basic needs and prevention programs
Issued 2014 food tax rebates to low-income families, seniors and persons with
disabilities
Expanded regional partnerships and dialogues for addressing homelessness
(coordinated entry and assessment; Metro Mayors Caucus landlord
engagement project; High Utilizer Project with Municipal Court; Consortium
of Cities Permanent Supportive Housing Study)
Age Well Boulder County senior strategic plan update completed in coordination
with regional partners
Development of Scope of Work for implementation of public education for
recreational marijuana use
Implementation of 2015 expansion of Harvest Bucks (formerly Double SNAP)
program with Boulder County and the Boulder Farmers Market
Staff and funding support for flood recovery case management for City of Boulder
residents
Co-location of Human Services planning, administration and senior services
functions at the West Senior Center
Key Initiatives for 2016
Adoption and implementation of the Human Services Strategy 2016-2021
Adoption and continued implementation of Homeless Strategy and Action Plan
Civic Area Plan implementation coordination and planning related to the West
Senior Center and Human Services Strategy
Implementation o f public education programs for youth, children and
families regarding marijuana use
2015
Approved
Budget
2016
Approved
Budget
Total
Change
2015
FTE
2016
FTE
FTE
Change
Administrative Specialist I - Convert from Fixed-Term to
Ongoing $ 66,171 $ 72,500 $ 6,329 1.00 1.00 0.00
Harvest Bucks - Low Income Food Subsidy Program - 15,000 15,000 0.00 0.00 0.00
Total Changes, Human Services 21,329 $ 0.00
GENERAL FUND
194
Table 8-30: Human Services
Department Detail
Human Services
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 4.00 684,528$ 5.00 681,083$ 5.00 690,342$ - 9,258$
Subtotal 4.00 684,528$ 5.00 681,083$ 5.00 690,342$ - 9,258$
Family Services
4.17 717,918$ 4.37 690,639$ 4.14 686,511$ (0.23) (4,128)$
Family Resource Schools 9.42 955,910 8.88 941,931 8.42 909,238 (0.46) (32,693)
Prevention and Intervention 0.61 213,618 - 148,430 - 148,430 - -
Subtotal 14.20 1,887,446$ 13.25 1,781,000$ 12.56 1,744,179$ (0.69) (36,821)$
Community Relations 1.25 145,950$ 1.00 153,852$ 1.13 165,016$ 0.13 11,164$
Office of Human Rights 1.00 121,285 1.00 113,103 1.13 126,078 0.13 12,975
Youth Opportunities Program 2.08 287,541 1.35 284,497 1.53 311,312 0.18 26,815
Community Mediation 1.83 153,989 1.83 154,010 2.07 182,155 0.24 28,145
Subtotal 6.16 708,765$ 5.18 705,462$ 5.87 784,560$ 0.69 79,098$
Human Services Planning
1.05 2,180,072 1.05 2,216,022$ 1.05 2,219,256$ - 3,234$
- 250,000$ - 250,000$ -
1.70 238,958 3.50 390,879 3.70 440,592 0.20 49,712
Subtotal 2.75 2,419,030$ 4.55 2,856,902$ 4.75 2,909,848$ 0.20 52,946$
Senior Services
Food Tax Rebate Program 0.27 20,236$ 0.27 22,542$ 0.27 22,891$ - 349$
Senior Centers 4.19 319,377 4.19 364,276 4.20 368,848 0.01 4,572
Senior Resources 3.59 255,396 2.59 293,546 2.70 322,551 0.11 29,005
Seniors Health & Wellness 0.90 148,035 0.90 111,207 0.78 107,422 (0.12) (3,785)
Seniors Social Programs 1.35 124,029 1.26 162,246 1.02 146,382 (0.24) (15,865)
Subtotal 10.30 867,073$ 9.21 953,817$ 8.97 968,093$ (0.24) 14,276$
Total 37.41 6,566,843$ 37.19 6,978,264$ 37.15 7,097,022$ (0.04) 118,758$
Personnel 2,882,629$ 3,109,556$ 3,292,703$ - 183,148$
Operating 3,556,179 3,740,115 3,669,924 - (70,192)
Interdepartmental Charges 128,035 128,593 134,395 - 5,802
Total - 6,566,843$ - 6,978,264$ - 7,097,022$ - 118,758$
General Fund 29.86 5,657,384$ 29.95 6,189,163$ 29.91 6,314,848$ (0.04) 125,685$
Grants 6.62 816,461 6.29 691,791$ 6.29 687,000$ - (4,791)$
0.93 92,999 0.95 97,310 0.95 95,174 - (2,136)
Total 37.41 6,566,843$ 37.19 6,978,264$ 37.15 7,097,022$ (0.04) 118,758$
Variance -
2015 Approved to
2016 Approved2014 Actual
2016 Approved
Budget
2015 Approved
Budget
RMJ - Educational Program
Community Development Block Grant
Community Relations
STAFFING AND EXPENDITURE BY FUND
STAFFING AND EXPENDITURE BY PROGRAM
EXPENDITURE BY CATEGORY
Human Services Fund
Human Services Planning and Project
Management
Early Childhood Programs
195
City of Boulder
Information Technology
2016 Annual Budget
$8,842,452
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.
Department Overview
Administration
The IT Administrative Division provides general administrative support to the other
divisions of IT. Staff also provides financial management, customer service
advocacy, and administration of the Telecommunications Fund, IT Operating
account and citywide Computer Replacement Fund which includes centralized
purchasing of all computer related equipment and software.
Capital, Non-IT 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.
Information Technology
Administration
Capital, Non-IT
and Citywide
Infrastructure
Services
Application
Services
196
Information Technology
Table 8-31: 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
development, 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 analysis
technologies to integrate systems and provide new, on-line services and digital
information.
2014
Actual
2015
Approved
2016
Approved
Administration 3.50 3.50 3.00
Application Services 17.29 16.73 16.75
Infrastructure Services 14.56 15.45 19.00
City-Wide IT (non-departmental) 1.50 1.50 1.50
TOTAL STAFFING 36.85 37.18 40.25
Administration 665,369 798,997 505,202
Application Services 1,928,686 2,054,785 2,233,757
Infrastructure Services 1,914,982 1,871,004 2,685,758
City-Wide IT (non-departmental) 2,607,927 3,536,967 3,013,699
Capital Improvement Program 1,771,153 404,036 404,036
TOTAL EXPENDITURE 8,888,117$ 8,665,790$ 8,842,452$
General 5,072,042 5,177,087 6,198,017
Telecommunications 818,657 811,879 704,622
Computer Replacement 1,240,019 2,676,824 1,939,813
Capital Bond 1,757,399 - -
TOTAL FUNDING 8,888,117$ 8,665,790$ 8,842,452$
STAFFING
EXPENDITURE
FUND
197
Information Technology
2015 Accomplishments
Led the city’s new broadband initiative – ConnectBoulder – through facilitation of
the Boulder Broadband Working Group (composed of community and city staff
leaders) and completion of the initial stages of a consultant-assisted Broadband
Feasibility Study.
Implemented free public Wi-Fi, branded as ConnectBoulder, in the downtown Civic
area.
Led the city’s efforts to formally evaluate technologies and related functions
required 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.
Completed the implementation of an eDiscovery tool to assist in the PUC filing and
condemnation case supporting Boulder’s Energy Future.
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).
Migrated local e-mail infrastructure supporting over 1,600 users to a hosted e-mail
environment using Office 365.
Migrated 50% of the city users to the Office 365 application suite.
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.
Implemented a new configuration management tool, SCCM, allowing centralized
management of PC’s, mobile devices, software deployments and device patch
management.
Completed end-of-life replacement of significant enterprise security systems,
including Internet firewalls.
Utilizing mobile device management tools, implemented standard security settings
for mobile devices attaching to city resources.
Updated key city IT security policies.
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 application supporting Sales Tax.
Enhanced the security of the city’s applications by adhering to more stringent PCI
compliance requirements for citywide credit card payment systems.
Expanded and enhanced the city’s Internet applications by setting up tax payments
via E-Complish, designing and implementing a refreshed version of the city’s
intranet (Intraweb), expanding the City of Boulder’s open data offerings, and
entering into an agreement to create a support consortium with the City of Golden
for joint support of the Internet web content management tool.
198
Information Technology
2015 Accomplishments (cont’d)
Implemented a software package to create data visualizations and dashboards for
the city’s new performance measurement and reporting initiative.
Implemented the in-house application for Animal Licensing Registration, ending
our contract with PetData.
Worked collaboratively with the city’s Communications Department to complete a
website heuristics analysis spotlighting improvements to the organization and
usability of the city’s websites.
Assisted in the move toward final implementation the second phase of the
Transform Boulder Business Initiative (TBBI) with the pre-launch of the HR and
Payroll modules.
Deployed Project Server On-Line providing enterprise project and portfolio
management and reporting tools, specifically launching the tool for the Energy
Future and Information Technology departments.
Completed 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.
Completed the RFP and selection for a citywide Asset and Maintenance Management
software solution, beginning implementation of the selected product.
Completed a review and re-design of IT managed internal service funds (Computer
Replacement Fund and Telecommunications Fund).
Key Initiatives for 2016
Complete and begin implementation of updates to the citywide Information
Technology Strategic Plan.
Work with Finance and other city departments to implement the accepted
recommendations of the 2015 IT internal service fund redesign project.
Complete the Broadband Feasibility Study and facilitate the definition of next steps
in providing the community with higher-quality and more cost-effective Internet-
based services.
Begin implementation of approved elements of the Energy Future technology plan
resulting from the 2015 automation assessment to ensure effective “day one”
operation of a potential electric utility.
Evaluate and implement new technologies and technical services in support of
improved citywide data availability and analytics.
Improve fiber optic data infrastructure by implementing a redundant Internet
connection and bringing enhanced high speed data connections (fiber) to three key
city locations.
Add free outdoor Wi-Fi services to three city park areas via expansion of the
ConnectBoulder initiative.
199
Table 8-32: Information Technology Significant Changes Between 2015 and 2016 Budget
Information Technology
Key Initiatives for 2016 (cont’d)
Implement the work plans related to the “LandLink” permits and licensing system
replacement project, as well as and Asset and Maintenance Management software
replacement initiative.
Expand the intergovernmental partnership supporting the city’s Web content
management tool by at least one additional member.
Work with Police staff to complete 2015 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
implement a solution to enhance access the city’s expanding data warehouse.
Assess, streamline and consolidate in-house developed Java applications and SQL
Database 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
applications supporting Utility Billing, the Parks and Recreation Class Registration
system, Fire Management System and Munis Financial program.
Continue the transition from conventional desktop computers to mobile PCs where
possible, expanding the city’s mobile computing initiative.
2015
Approved
Budget
2016
Approved
Budget
Total
Change
2015
FTE
2016
FTE
FTE
Change
Chief Information Security Officer $ - $ 133,325 $ 133,325 0.00 1.00 1.00
Application Developer II - Geographic Information
Systems - 101,325 101,325 0.00 1.00 1.00
Internship Program - 45,000 45,000 0.00 0.00
Web Content Management Support - 50,000 50,000 0.00 0.00
Security Assessments - 25,000 25,000 0.00 0.00
Wi-Fi Statistical Usage Analysis Software - 69,000 69,000 0.00 0.00
Public Wi-Fi Expansion - 126,000 126,000 0.00 0.00
Network Enhancements - 195,000 195,000 0.00 0.00
Upgrade Citywide Virtual Server and Network Attached
Storage Infrastructure - 121,000 121,000 0.00 0.00
Total Changes, Information Technology 865,650 $ 2.00
GENERAL FUND
200
Table 8-33: Information Technology Department Detail
Information Technology
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 3.50 665,369$ 3.50 798,997$ 3.00 505,202$ (0.50) (293,795)$
Subtotal 3.50 665,369$ 3.50 798,997$ 3.00 505,202$ (0.50) (293,795)$
Application Services
4.37 481,161$ 4.70 655,343$ 3.00 401,818$ (1.70) (253,525)$
eGovernment (Internet/Intranet) 1.50 156,220 1.50 163,880 2.00 267,878 0.50 103,999
Geographic Information Systems 1.14 164,693 1.14 162,693 2.00 267,878 0.86 105,186
9.23 1,019,221 8.34 972,955 8.75 1,171,968 0.41 199,013
1.05 107,391 1.05 99,916 1.00 124,214 (0.05) 24,298
Subtotal 17.29 1,928,686$ 16.73 2,054,785$ 16.75 2,233,757$ 0.02 178,971$
Infrastructure Services
Database Administration 1.20 157,723$ 1.20 182,875$ 1.20 198,811$ - 15,936$
Disaster Recovery/Planning 0.06 8,007 0.06 7,869 - - (0.06) (7,869)
Emerging Technology Support 0.99 119,699 0.11 83,330 1.00 77,767 0.89 (5,563)
1.00 131,797 1.00 156,172 2.50 414,174 1.50 258,001
Security Administration 0.70 91,952 0.70 130,519 1.25 236,354 0.55 105,835
Server Administration 3.39 441,570 3.39 474,978 3.65 646,225 0.26 171,247
0.56 67,709 0.58 57,594 - - (0.58) (57,594)
5.39 742,972 7.19 661,752 7.40 896,148 0.21 234,396
1.27 153,554 1.22 115,915 2.00 216,279 0.78 100,364
Subtotal 14.56 1,914,982$ 15.45 1,871,004$ 19.00 2,685,758$ 3.55 814,754$
City-Wide IT (non-departmental)
-$
48,264$ 48,264$ 369,264$ - 321,000$
14,020 - - - -
269,107 - - - -
217,860 - - - -
1.50 2,058,675 1.50 3,488,703 1.50 2,644,435 - (844,268)
Subtotal 1.50 2,607,927$ 1.50 3,536,967$ 1.50 3,013,699$ (523,268)$
Capital Improvement Program 13,754$ 404,036$ 404,036$ -$
1,757,399 - - -
Subtotal 1,771,153$ 404,036$ 404,036$ -$
Total 36.85 8,888,117$ 37.18 8,665,790$ 40.25 8,842,452$ 3.07 176,662$
Personnel 4,286,751 4,177,451$ 4,606,410$ 428,959$
Operating 3,225,082 3,286,628 3,264,734 (21,894)
Interdepartmental Charges 356,727 195,460 123,341 (72,119)
Capital 990,478 979,410 817,348 (162,062)
Other financing Uses 29,079 26,840 30,619 3,779
Total 8,888,117$ 8,665,790$ 8,842,452$ 176,662$
General 35.35 5,072,042$ 35.68 5,177,087$ 38.75 6,198,017$ 3.07 1,020,930$
1.25 818,657 1.25 811,879 1.25 704,622 - (107,257)
0.25 1,240,019 0.25 2,676,824 0.25 1,939,813 - (737,011)
- 1,757,399 - - - - - -
Total 36.85 8,888,117$ 37.18 8,665,790$ 40.25 8,842,452$ 3.07 176,662$
Telecommunications
Computer Replacement
Capital Bond
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2015 Approved to
2016 Approved2014 Actual
2016 Approved
Budget
2015 Approved
Budget
Network Administration (WAN/LAN/Wireless)
Telephone Systems Administration and Device
Support
Custom Application Provision and Related
Support
Packaged Application Support
IT Infrastructure Services Projects
End-User Device and Office Automation
Administration and Tier 2 Support
Help Desk (Tier 1) Support
Technology Training
STAFFING AND EXPENDITURE BY FUND
Citywide Telecommunications and Compter
Replacement Programs
One-Time IT Capital Money
Telecom Connectivity
IT Strategic Projects
EXPENDITURE BY CATEGORY
Capital Bond Fund
Capital Improvement Program
IT Application Services Projects
201
City of Boulder
Library and Arts
2016 Annual Budget
$8,514,155
Library and Arts
Administration
eServices
Public Services
Access Services
Arts and Culture
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.
202
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
maintenance, and administrative support for the Library Commission and the
Boulder Library Foundation.
Access Services
In addition to oversight of the Meadows and George Reynolds branch libraries, the
NoBo Corner Library operations and programs, Access Services includes materials
circulation services, maintenance of patron accounts, administration of the holds
and Prospector system, the homebound delivery program, shelving, and
maintenance of the automated materials handling system.
Arts and Culture
The Office of Arts and Culture includes administration and oversight of the library’s
film and concert programs, Canyon Gallery exhibits, cultural grants, creative sector
programs, and public art. It also is responsible for administering support for the
Dairy Center for the Arts and The Boulder Museum of Contemporary Art, as well as
the Arts Commission.
eServices
EServices is comprised of administration and maintenance of library specific IT
systems and equipment, including the integrated library system, the patron
computer reservation and print release system, computer technology support, the
library website, the meeting room reservation system, the library maker spaces and
the cataloging of library materials and resources.
Public Services
Public Services provides basic library services such as reference, reader’s advisory,
youth services, library materials and electronic resources (e.g. e-books and
informational databases) acquisitions, library collection maintenance, interlibrary
loan, and assistance with public computer access. Public Services also includes the
Carnegie Library for Local History collection and services, programming and events
for adults, children, and families, adult and family literacy services, and outreach.
203
Library and Arts
Table 8-34: Library and Arts Summary Budget
2015 Accomplishments
Completion of the 2011 Capital Improvement Bond-funded Main Library renovation
Completion of the Community Cultural Plan by the Office of Arts and Culture
Partnership established with the Boulder County Farmers’ Market to open Seeds
Library Café in the Main Library
Partnership established with Eco-Cycle to repurpose or recycle former library
materials and book donations
Partnership established with Lusciously Local, LLC to install and maintain an edible
demonstration garden in the northeast walled garden at the Main Library
Restructure of the Access Services division which allowed the library to increase
hours by 10%, opening the Meadows and Reynolds branches seven day each week
without additional costs
Boulder Library Foundation awarded more than $460,000 in grant funding for
library programs
Participation in the library’s annual Summer Reading Program increased by 85%
The waiting list (holds) for e-books was reduced by more than 50% due to a one-
time increase in the materials collection budget from salary savings carried over
from 2014
Overall attendance to library programs is increasing due to new offerings presented
with community partners and a focus on STEAM (Science, Technology, Engineering,
Art, and Math).
2014
Actual
2015
Approved
2016
Approved
Administration 9.00 9.00 9.00
Arts and Culture 3.25 3.25 3.25
Public Services 23.75 23.75 23.75
Access Services 33.91 33.91 33.91
eServices 9.60 8.60 8.60
TOTAL STAFFING 79.51 78.51 78.51
Administration 1,852,204$ 1,541,052$ 1,381,062$
Arts and Culture 517,900 540,254 795,199
Public Services 1,847,203 1,864,652 1,946,118
Access Services 2,950,001 3,028,702 3,102,011
eServices 2,106,551 1,251,130 1,289,765
TOTAL EXPENDITURE 11,476,737$ 8,225,790$ 8,514,155$
General 646,377$ 577,727$ 944,488$
Library 8,627,481 7,648,063 7,419,667
Capital Development Fund - - 150,000
Capital Improvement Bond 2,202,879 - -
TOTAL FUNDING 11,476,737$ 8,225,790$ 8,514,155$
STAFFING
EXPENDITURE
FUND
204
Library and Arts
Table 8-35: Library and Arts Significant Changes Between 2015 and 2016 Budget
Key Initiatives for 2016
Begin update of the 2007 Library Master Plan
Expand the Flatirons Library Consortium of which Boulder Public Library is a
founding member
Launch a new maker space in the north wing of the Main Library
Implement Community Cultural Plan strategies: Public Art Policy, restructure grants
program with a focus on institutional support, implement a youth council for the
arts
Initiate partnership with Downtown Boulder, Inc. to introduce an art-house cinema
program at the Main Library
Restructure the Public Services division for greater organizational efficiency
2015
Approved
Budget
2016
Approved
Budget
Total
Change
2015
FTE
2016
FTE
FTE
Change
Library Collections $ 824,289 974,289 150,000 0.00 0.00 0.00
Community Cultural Plan (CCP) Implementation - 348,031 348,031 0.00 1.00 1.00
Museum of Boulder - 23,609 23,609 0.00 0.00 0.00
Library Marketing - 40,000 40,000 0.00 0.00 0.00
Reallocation of Library Facilities Maintenance to Public
Works-DSS 454,237 - (454,237) 1.00 0.00 (1.00)
Total Changes, Library and Arts 107,403 $ 0.00
GENERAL FUND
CAPITAL DEVELOPMENT FUND
LIBRARY FUND
205
Table 8-36: Library and Arts
Department Detail
Library and Arts
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 5.50 759,032$ 5.50 766,939$ 6.50 1,086,070$ 1.00 319,131$
3.00 1,055,377 3.00 736,233 2.00 254,324 (1.00) (481,909)
Volunteer Services 0.50 37,795 0.50 37,880 0.50 40,668 - 2,788
Subtotal 9.00 1,852,204$ 9.00 1,541,052$ 9.00 1,381,062$ - (159,990)$
Arts and Culture
Art Resource 0.50 30,084$ 0.50 34,134$ 0.50 35,557$ - 1,423$
Dance Bridge 0.50 26,821 0.50 28,889 0.50 30,403 - 1,514
Museum of Boulder - - - - - 23,609 23,609
Arts Grant Programs - 206,251 - 232,234 - 457,234 - 225,000
2.05 133,159 2.05 159,276 2.05 161,633 - 2,357
0.20 15,757 0.20 17,481 0.20 18,523 - 1,042
- 46,392 - 46,392 - 46,392 - -
Public Art 37,588
- 21,848 - 21,848 - 21,848 - -
Subtotal 3.25 517,900$ 3.25 540,254$ 3.25 795,199$ - 254,945$
Public Services
2.25 172,926$ 2.25 165,303$ 2.25 177,511$ - 12,208$
2.50 236,933 2.50 221,212 2.50 226,341 - 5,129
11.50 815,984 11.50 881,292 11.50 928,888 - 47,596
1.00 90,523 1.00 92,371 1.00 95,080 - 2,709
0.75 65,395 0.75 64,378 0.75 66,152 - 1,774
5.75 465,442 5.75 440,096 5.75 452,146 - 12,050
Subtotal 23.75 1,847,203$ 23.75 1,864,652$ 23.75 1,946,118$ - 81,466$
Access Services
20.76 1,695,637$ 20.76 1,817,203$ 20.76 1,749,459$ - (67,744)$
11.75 1,100,627 11.75 1,068,976 11.75 1,203,276 - 134,300
Prospector 1.40 153,736 1.40 142,523 1.40 149,276 - 6,753
Subtotal 33.91 2,950,001$ 33.91 3,028,702$ 33.91 3,102,011$ - 73,309$
Library Branch Services: Meadows,
George Reynolds, North Boulder
Station
Main Library: Access Services and
Facility
Library Facility and Asset
Maintenance
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
support
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
2014 Actual
2015 Approved
Budget
2016 Approved
Budget
Variance -
2015 Approved to
2016 Approved
STAFFING AND EXPENDITURE BY PROGRAM
206
Table 8-36: Library and Arts
Department Detail (cont’d)
Library and Arts
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
2014 Actual
2015 Approved
Budget
2016 Approved
Budget
Variance -
2015 Approved to
2016 Approved
eServices
9.60 2,106,551$ 8.60 1,251,130$ 8.60 1,289,765$ - 38,635$
Subtotal 9.60 2,106,551$ 8.60 1,251,130$ 8.60 1,289,765$ - 38,635$
Capital Improvement Program - 2,202,879$ - - - - - -
- 2,202,879$ - -$ - -$ - -$
Total 79.51 11,476,737$ 78.51 8,225,790$ 78.51 8,514,155$ - 288,365$
Personnel 5,039,069$ 5,559,242$ 5,718,947$ 159,705$
Operating 3,248,122 2,177,675 2,304,726 127,051
Interdepartmental Charges 572,590 488,873 490,482 1,609
Capital 2,202,879 - - -
Other Financing 414,077 - - -
Total 11,476,737$ 8,225,790$ 8,514,155$ 288,365$
General 3.50 646,377$ 3.50 577,727$ 4.50 944,488$ 1.00 366,761$
Library 76.01 8,627,481 75.01 7,648,063 74.01 7,419,667 (1.00) (228,396)
Capital Development Fund - - - - - 150,000 - 150,000
Capital Improvement Bond 2,202,879 - - - - - -
Total 79.51 11,476,737$ 78.51 8,225,790$ 78.51 8,514,155$ - 288,365$
Digital Services
Capital Improvement Program
EXPENDITURE BY CATEGORY
STAFFING AND EXPENDITURE BY FUND
207
City of Boulder
Municipal Court
2016 Annual Budget
$2,316,349
The mission of the Boulder Municipal Court is to:
Provide an accessible, efficient, and impartial forum for all participants in cases involving
municipal ordinance violations
Adjudicate cases consistent with the law, the needs of the individual, and the
community’s values, and
Promote public trust in both the justice system and local government.
Department Overview
Administration
Court Administration is responsible for achieving department goals and objectives;
managing budgetary and financial information; assuring adherence to policies and
regulations; and leading, developing and supervising Court staff. Staffing includes
the court administrator, a deputy court administrator, and administrative support
for budget preparation, financial transaction processing, accounting/statistical
analyses, technology enhancements, web management including 24/7 online
payment options, and various clerical responsibilities.
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
manages case flow in and out of the courtroom and sets court dates. Adjudication
also includes the Presiding Judge and Community Coordinator’s involvement with
various external collaborators, including the campus-community alcohol coalition,
Acting on Alcohol Concerns Together (AACT), and Boulder County Public Health’s
Substance Abuse Implementation Team.
Municipal Court
Administration Adjudication Case Management
208
Municipal Court
Table 8-37: Municipal Court Summary Budget
2015 Accomplishments
Completed organizational assessment.
Completed a study on the efficacy of developing a Homeless Court.
Completed the Court’s strategic agenda.
Filled key positions: court administrator, deputy court administrator, fixed-term
court specialist.
Experimented with homeless navigator position by having CU law clerk intern work
with some of the Court’s homeless defendants. The intern would meet with
defendants and personally guide them (even escorting them to locations) through
the process of finding service providers.
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,
collections, 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.
2014
Actual
2015
Approved
2016
Approved
Administration 3.75 4.75 4.75
Adjudication 4.38 4.38 4.38
Case Management 10.00 12.00 12.00
TOTAL STAFFING 18.13 21.13 21.13
Administration 372,257$ 511,630$ 513,533$
Adjudication 563,988 586,416 601,115
Case Management 961,220 1,116,166 1,201,701
TOTAL EXPENDITURE 1,897,465$ 2,214,212$ 2,316,349$
General 1,897,465$ 2,214,212$ 2,316,349$
TOTAL FUNDING 1,897,465$ 2,214,212$ 2,316,349$
STAFFING
EXPENDITURE
FUND
209
Municipal Court
2015 Accomplishments (cont’d)
Developed measures for succession planning. Identified key staff and gave them
additional responsibilities to help them build management experience and sent
them to leadership and management training.
Presiding Judge and Community Coordinator attended and presented at national
conferences. Presentation topics included: Effects of Marijuana Legislation and a
History of how CU and the City have collaborated on Community Issues.
Implemented Call Recording software. This will enable the court to record and
archive phone calls. Recordings will be used for training and staff development.
Completed processing 5th year of Minor in Possession of Alcohol and 2nd year of
Minor in Possession of Marijuana with a combined Minor in Possession docket.
Utilized similar screening tools and case processing methods with promising
reduction in recidivism.
Completed an analysis of the Court’s future space needs.
Continued to support the city’s transition to the new financial software, MUNIS, and
adapt work procedures accordingly.
Continued implementation of new web-based Court software which is expected to
improve the quality of court case processing and data management while also
providing more opportunities for paper on demand.
Furthered collaboration with Prosecution Division of the City Attorney’s Office by
leveraging interface between Court’s case management software and Prosecution’s
case management software.
Continued to strengthen the homeless resource initiative by partnering with other
community stakeholders to incentivize and assist homeless offenders in accessing
resources to which they may be entitled, improve their circumstances, and decrease
their criminal behaviors.
Key Initiatives for 2016
Submit staffing request for court supervisor.
Cross-train all back-up staff to full level of functionality for performing back-up
duties within the new court software.
Create a training and development plan for all Court staff; both for technical and
soft skills.
Continue to support any new functionality of MUNIS.
Reinstate "meet and greet" sessions between court and stakeholder groups; also
have occasional "orientation" sessions for new staff at these departments.
Based on results from the Homeless Court study, develop stronger partnerships
with key stakeholders, have regular staffing around high utilizers, and consider
developing a program of volunteer navigators.
210
Key Initiatives for 2016 (cont’d)
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.
Municipal Court
Table 8-38: Municipal Court Significant Changes Between 2015 and 2016 Budget
2015
Approved
Budget
2016
Approved
Budget
Total
Change
2015
FTE
2016
FTE
FTE
Change
Delinquent Account Collection Services Contract $ - $ 41,000 $ 41,000 0.00 0.00 0.00
Total Changes, Municipal Court 41,000 $ 0.00
GENERAL FUND
211
Table 8-39: Municipal Court
Department Detail
Municipal Court
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 3.75 372,257$ 4.75 511,630$ 4.75 513,533$ - 1,903$
Subtotal 3.75 372,257$ 4.75 511,630$ 4.75 513,533$ - 1,903$
Adjudication
Adjudication 4.38 563,988$ 4.38 586,416$ 4.38 601,115$ - 14,699$
Subtotal 4.38 563,988$ 4.38 586,416$ 4.38 601,115$ - 14,699$
Case Management
Animal 0.66 77,477$ 1.60 114,764$ 1.60 149,452$ - 34,688$
General 0.67 77,477 1.60 114,764 1.60 149,452 - 34,688
Parking 2.00 232,185 1.60 237,200 1.60 190,402 - (46,798)
Photo Enforcement 2.00 159,006 1.60 181,843 1.60 147,426 - (34,417)
Probation Services 4.00 337,598 4.00 352,831 4.00 374,517 - 21,686
Traffic 0.67 77,477 1.60 114,764 1.60 190,452 - 75,688
Subtotal 10.00 961,220$ 12.00 1,116,166$ 12.00 1,201,701$ - 85,535$
Total 18.13 1,897,465$ 21.13 2,214,212$ 21.13 2,316,349$ 0.00 102,137$
Personnel 1,533,275$ 1,763,384$ 1,819,300$ 55,916$
Operating 358,995 399,723 440,986 41,263
Interdepartmental Charges 5,195 51,105 56,063 4,958
Total 1,897,465$ 2,214,212$ 2,316,349$ 102,137$
General 18.13 1,897,465$ 21.13 2,214,212$ 21.13 2,316,349$ - 102,137$
Total 18.13 1,897,465$ 21.13 2,214,212$ 21.13 2,316,349$ - 102,137$
STAFFING AND EXPENDITURE BY FUND
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2015 Approved to
2016 Approved2014 Actual
2016 Approved
Budget
2015 Approved
Budget
EXPENDITURE BY CATEGORY
212
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213
City of Boulder
Open Space and Mountain Parks
2016 Annual Budget
$35,828,657
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
Executive Team
The OSMP Executive Team ensures strategic alignment of OSMP projects with the
department’s mission and priorities.
This workgroup includes the Executive Director, Science Officer, Community
Relations Officer, and the four Division Managers of the divisions outlined below.
Resources and Stewardship
The Resources and Stewardship workgroup enhances Boulder’s natural environment
by protecting its agricultural, cultural, and water assets.
This workgroup contains expertise in:
Preservation and restoration of agricultural, water, historical and cultural
resources;
Tracking and monitoring of the variety of systems across OSMP; and
Ecological systems.
Open Space and Mountain Parks
Resources &
Stewardship
Trails & Facilities
Central Services
Community Connections &
Partnerships
Executive Team
214
Open Space and Mountain Parks
Department Overview (cont’d)
Trails and Facilities
The Trails and Facilities workgroup supports the design, construction, and
maintenance of OSMP’s physical assets.
This workgroup manages and maintains OSMP’s:
Trails, trailheads and access points,
Acquired properties, and
Equipment and vehicle assets.
Community Connections and Partnerships
The Community Connections and Partnerships workgroup engages community
members around the mission and vision of OSMP.
This workgroup coordinates activities and messaging around:
Environmental planning and sustainability;
Education and Outreach programs, including volunteer projects and services
and the Junior Ranger Program; and
Ranger Services.
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;
Data management, Geographic Information Systems, Web Site management, etc;
Support of the Open Space Board of Trustees (OSBT), front office, permitting and
program support (such as Voice and Sight programs), and
Preparation and analysis of the OSMP budget and monitoring of the parking fee,
cash management, and timesheet databases.
215
Open Space and Mountain Parks
Table 8-40: Open Space and Mountain Parks Summary Budget
2015 Accomplishments
In 2015, 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
Continued work with FEMA to secure funding for OSMP flood recovery projects
including road, trail, and fence repair
Created plans to complete all flood recovery projects by 2017
Completed construction and habitat restoration on major projects including:
Gregory Canyon trailhead and access road
Sanitas Valley Trail
South Mesa/Shanahan Trail
Bear Canyon Road
Draft North Trail Study Area (TSA) Plan
Completed undesignated trail inventory for North Trail Study Area
Completed Resource Inventories for the North Trail Study Area
Completed a draft TSA plan to finalize with Council next year
Implement projects recommended in the West Trail Study Area (TSA) Plan
Completed a new trail in the West Sanitas/Wittemyer area
Began design on the Anemone Hill area with plans to complete this project by
2017
2014
Actual
2015
Approved
2016
Approved
Central Services 23.96 22.96 30.65
Community and Partnerships 26.63 29.63 34.50
Trails and Facilities 17.31 21.31 26.50
Resources and Stewardship 23.70 28.45 25.50
TOTAL STAFFING 91.60 102.35 117.15
Central Services 2,428,642 3,175,627 4,165,557
Community and Partnerships 2,716,691 3,646,782 3,826,613
Trails and Facilities 2,399,515 3,725,484 4,048,912
Resources and Stewardship 3,186,240 4,777,158 3,859,992
Capital Improvement Program, Cost Allocations and
Debt Service 21,728,261 14,811,900 19,927,582
TOTAL EXPENDITURE 32,459,350$ 30,136,952$ 35,828,657$
General 152,346$ 148,889$ 154,334$
Lottery 353,303 355,300 360,630
Open Space and Mountain Parks 31,953,701 29,632,763 35,313,693
TOTAL FUNDING 32,459,350$ 30,136,952$ 35,828,657$
STAFFING
EXPENDITURE
FUND
216
Open Space and Mountain Parks
2015 Accomplishments (cont’d)
Draft Agricultural Resource Management Plan
Continued agriculture infrastructure repair, including fence repair from flood
damage
Began research into seeding project to reduce fertilizers and improve rotation. A
pilot project will begin in 2016 based on findings
Continued work with real estate work group to integrate newly acquired properties
and interests into the plan
Plan drafted by end of year for review in 2016
Improve the visitor experience
Operated over 50 volunteer projects to engage more than 1,000 volunteers in over
5,000 hours of community service
In accordance with OSMP’s Real Estate Acquisition Plan, purchased over 20 acres of
land across the Schnell, Robert Oliver, and Coleman properties, valued over
$2,350,000
Continued major renovation of the Hartnagle House and farmstead outbuildings to
make them usable for farm tenants
Continued assessment of the Viele House
At the time of reporting, 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 findings to
improve the program, launch new training, and update system.
Develop regional trails
Completed a new trail in the West Sanitas/Wittemyer area
Continue noxious weed eradication, suppression and containment in accordance
with city, county and state regulations
Continue ongoing ecological restoration projects
Continue grassland monitoring
Key Initiatives for 2016
The Open Space and Mountain Parks Department has set forward six departmental priorities to
guide its work in 2016. These priority areas include:
Ongoing flood recovery of trails and habitat
Submit the final North Trail Study Area (TSA) Plan
Begin Visitor Master Plan update to be recast as Open Space Master Plan
Implement top priorities of West TSA, North TSA, Agricultural Resource Management,
and Forest and Grassland Management Plans
Continue to improve the visitor experience
Continue to develop regional trails
217
Table 8-41: Open Space and Mountain Parks Significant Changes Between 2015 and
2016 Budget
Open Space and Mountain Parks
2015
Approved
Budget
2016
Approved
Budget
Total
Change
2015
FTE
2016
FTE
FTE
Change
Agricultural Resources Management Plan
Implementation $ - $ - $ 15,000 0.00 0.00 0.00
Climate Change Adaption - 5,000 5,000 0.00 0.00 0.00
Associate Planner 100,056 73,969 (26,087) 1.00 1.00 0.00
Cultural Resources Technician - Upgrade to 1.0 FTE and
Extend Fixed-Term for Three Years 36,466 54,845 18,379 0.50 1.00 0.50
Maintenance III Trails Specialist 41,914 63,000 21,086 0.00 1.00 1.00
Trail Contract and Project Manager - Extend Fixed-Term
for One Year 91,151 97,000 5,849 1.00 1.00 0.00
Water Resources Technician - Extend Fixed-Term for
Three Years 61,385 52,400 (8,985) 1.00 1.00 0.00
Administrative Specialist III - Two-Year Fixed-Term - 73,500 73,500 0.00 1.00 1.00
Ranger On-call/Standby 300,000 303,000 3,000 0.00 0.00 0.00
Seasonal Resource Information Staff - 55,000 55,000 0.00 0.00 0.00
Seasonal Sign Group Increase - 38,500 38,500 0.00 0.00 0.00
Addition of 25 Vehicles to Fleet - Shift from Lease to
Ownership - 900,000 900,000 0.00 0.00 0.00
Reduction in Lease Vehicle Costs 165,000 - (165,000) 0.00 0.00 0.00
Junior Ranger Seasonal Funding - 177,500 177,500 0.00 0.00 0.00
Shift Trails Seasonal Funding from CIP to Operating
Budget (no net budget impact) 237,154 237,154 - 0.00 0.00 0.00
Total Changes, Open Space and Mountain Parks 1,112,742 $ 2.50
OPEN SPACE FUND
218
Table 8-42: Open Space and Mountain Parks
Department Detail
Open Space and Mountain Parks
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Department Administration 13.45 1,238,810$ 12.50 1,894,186$ 15.00 2,262,554$ 2.50 368,368$
1.01 114,255 1.01 61,058 1.01 61,058 - 0
4.65 515,391 4.65 684,410 7.30 904,643 2.65 220,233
Conservation Easement Compliance 1.01 112,413 1.01 61,058 1.00 66,442 (0.01) 5,383
Real Estate Acquisition OSMP 1.26 140,238 1.26 157,278 1.00 96,758 (0.26) (60,520)
Real Estate Services to OSMP 1.26 140,238 1.26 157,278 4.07 619,769 2.81 462,491
Real Estate Services to General Fund 1.32 167,297 1.27 160,359 1.27 154,334 - (6,025)
Subtotal 23.96 2,428,642$ 22.96 3,175,627$ 30.65 4,165,557$ 7.69 989,930$
Community Outreach 8.41 1,032,565 7.41 930,141 7.00 848,316 (0.41) (81,825)
Public Relations - - 4.00 657,479 5.00 569,623 1.00 (87,856)
Ranger Naturalist Services 17.69 1,462,132 17.69 1,829,624 22.00 2,060,029 4.31 230,405
Junior Rangers 0.53 221,994 0.53 229,538 0.50 348,645 (0.03) 119,107
Subtotal 26.63 2,716,691$ 29.63 3,646,782$ 34.50 3,826,613$ 4.87 179,831$
Facility Management 5.24 783,865 6.24 1,000,476 7.00 1,657,733 0.76 657,257
Rapid Response 1.04 134,553 1.04 87,725 1.00 87,725 (0.04) -
Signs 2.10 314,145 2.10 267,173 2.00 235,375 (0.10) (31,797)
Trail Maintenance and Construction 4.73 574,775 7.73 1,541,137 12.50 1,683,980 4.77 142,843
4.20 592,177 4.20 828,973 4.00 384,099 (0.20) (444,874)
Subtotal 17.31 2,399,515$ 21.31 3,725,484$ 26.50 4,048,912$ 5.19 323,428$
Agricultural Land Management 2.03 275,773$ 2.03 273,017$ 2.00 273,017$ (0.03) (0)$
Water Rights Administration 2.10 285,283 3.10 448,057 3.00 436,803 (0.10) (11,253)
Cultural Resources Program 1.01 112,741 1.51 186,489 2.00 190,824 0.49 4,335$
1.53 248,792 1.53 311,255 1.50 311,255 (0.03) (0)$
2.22 360,993 2.22 475,119 2.00 475,119 (0.22) 0
0.91 147,975 0.91 209,362 1.00 209,362 0.09 0
Integrated Pest Management 2.01 326,845 2.26 498,868 2.50 498,868 0.24 (0)
Monitoring & Visitation Studies 3.13 257,610 3.13 333,808 2.00 441,003 (1.13) 107,195
Payments to Fire Districts - 78,030 - 78,030 - 78,030 - -
4.18 344,028 7.18 976,365 5.00 278,969 (2.18) (697,396)
1.22 198,383 1.22 271,718 1.50 271,718 0.28 (0)
3.36 549,787 3.36 715,069 3.00 395,023 (0.36) (320,046)
Subtotal 23.70 3,186,240$ 28.45 4,777,158$ 25.50 3,859,992$ (2.95) (917,166)$
Wetland and Aquatic Management
Program
Wildlife and Habitats
Ecological Restoration Program
Forest Ecosystem Management
Program
Grassland Ecosystem Management
Program
Regional, Master, and Related
Planning and Plan Implementation
Coordination
Variance -
2015 Approved to
2016 Approved2014 Actual
2016 Approved
Budget
2015 Approved
Budget
Central Services
Resources and Stewardship
Dog Tag, Permit and Facility Leasing
Programs
Resource Information Services
Trailhead Maintenance and
Construction
STAFFING AND EXPENDITURE BY PROGRAM
Community and Partnerships
Trails and Facilities
219
Table 8-42: Open Space and Mountain Parks
Department Detail (cont’d)
Open Space and Mountain Parks
Capital Improvement Program 11,966,192$ 7,964,000$ 12,295,300$ 4,331,300$
Cost Allocation 1,066,954 1,348,701 1,577,657 228,956
Debt Service 8,695,115 5,499,199 6,054,625 555,426
Subtotal 21,728,261$ 14,811,900$ 19,927,582$ 5,115,682$
Total 91.60 32,459,350$ 102.35 30,136,952$ 117.15 35,828,657$ 14.80 5,691,705$
Personnel 8,800,957$ 10,884,911$ 10,253,522$ (631,389)$
Operating 1,044,226 3,601,928 4,546,328 944,400
Interdepartmental Charges 885,905 838,213 1,101,225 263,012
Capital 11,966,193 7,964,000 12,295,300 4,331,300
Debt Service 8,695,115 5,499,199 6,054,625 555,426
Cost Allocation 1,066,954 1,348,701 1,577,657 228,956
Total 32,459,350$ 30,136,952$ 35,828,657$ 5,691,705$
General 1.32 152,346$ 1.27 148,889$ 1.27 154,334$ - 5,445$
Lottery - 353,303$ - 355,300 - 360,630 - 5,330
Open Space and Mountain Parks 90.28 31,953,701$ 101.08 29,632,763 115.88 35,313,693 14.80 5,680,930
Total 91.60 32,459,350$ 102.35 30,136,952$ 117.15 35,828,657$ 14.80 5,691,705$
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 and the addition of 12 FTE are the result of departmental reorganization.
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2015 Approved to
2016 Approved2014 Actual
2016 Approved
Budget
2015 Approved
Budget
220
[This page is intentionally blank.]
221
City of Boulder
Parks and Recreation
2016 Annual Budget
$25,942,490
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. In
addition, programming in aquatics, arts, sports, therapeutic recreation, wellness,
and youth outreach services are provided.
Planning/Community Outreach
The Planning and Community Outreach function manages capital project planning,
design, and construction; asset management; and the management of park
renovation projects as well as community engagement and public outreach.
Business Services
The 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.
222
Parks and Recreation
Table 8-43: Parks and Recreation Summary Budget
2015 Accomplishments
Continued to implement recommendations outlined in the Council approved Parks and
Recreation Master Plan focused around Community Health and Wellness, Building
Community, Youth Engagement, Financial Sustainability, Organizational Readiness, and
Taking Care of What We Have
Youth Engagement – “Year of the Child” included successful efforts including, but not
limited to, childcare licensure of youth camps, nature play initiative, aligned children’s
education on bee-safe horticulture, and YOAB survey soliciting feedback on park
assets
Nature Play Focus – Hosted the Nature Play 2015 Symposium with internationally
renowned experts, Louise Chawla and Robin Moore and held several Nature Play events
including Civic Area Walking Tours and Nature for Kids & Parents
Implemented an Asset Management Program using software to document assets’
conditions, set priorities and address backlog as a result of implementing
recommendations from the General Maintenance and Management Plan
Completed final work on remaining flood damaged properties including Eben G Fine
park, Boulder Reservoir, and Knollwood Tennis Courts
2014
Actual
2015
Approved
2016
Approved
Administration 17.87 17.12 20.87
Parks and Planning 56.50 56.50 58.75
Recreation 54.00 56.73 56.73
TOTAL STAFFING 128.37 130.35 136.35
Administration 2,384,773$ 2,669,818$ 2,860,649$
Parks and Planning 6,981,154 7,761,434 7,780,537
Recreation 9,874,386 9,514,070 9,955,775
Capital Improvement Program, Interdepartmental
Charges and Debt Service 7,804,157 5,644,052 5,345,529
TOTAL EXPENDITURE 27,044,471$ 25,589,374$ 25,942,490$
General 4,580,431$ 4,642,920$ 4,698,952$
Lottery 480,867 480,700 360,630
.25 Cent Sales Tax 8,086,632 7,957,421 7,274,025
Recreation Activity Fund 10,180,469 10,179,576 10,414,920
Permanent Parks and Recreation 3,411,079 2,328,757 2,443,963
2011 Capital Improvement 2,259,498 - -
Capital Development Fund - - -
Boulder Junction Inprovement 110,496 - 750,000
GASB 34 Governmental Consolidation (2,065,000) - -
TOTAL FUNDING 27,044,471$ 25,589,374$ 25,942,490$
STAFFING
EXPENDITURE
FUND
223
Parks and Recreation
2015 Accomplishments (cont’d)
Demolished Flatirons Golf Course building as a result of the damage from 2013’s flood
Completed 2011 capital improvement bond projects to accomplish a new reservoir
gate entry, eight complete park renovations, nine shelter renovations and several
Columbia Cemetery headstones that were rehabilitated (among other project
accomplishments that were funded by the bond)
Revamped the department’s Guide to be more inclusive of all services provided by the
department
Implemented a smoking ban in all public park spaces, including Pearl Street Mall
Completed the three year Pearl Street Mall irrigation project
Completed the two year Flatirons Golf Course irrigation replacement project
Completed Civic Area Master Plan – approved by City Council, with BPR’s Planning
function’s involvement
Completed Concept Plan for Valmont City Park which was approved by the Parks and
Recreation Board (PRAB)
Analyzed recreation service fee structure and issued adjustments to fees that aligned
with Master Plan priorities to youth and the Service Delivery model to better sustain the
Recreation Activity Fund
Began a training and development program that includes a mentorship program, Lunch
& Learns and training sessions in recreation service analysis, communications, project
management, and business acumen
Created a succession plan for supervisors and employees 3-tiers down in the
department
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.
Key Initiatives for 2016
Expand partnerships to develop and secure capital funding
Upgrade key facilities including North Boulder Recreation Center Aquatics Facility,
expansion of outdoor fitness, and athletic facilities
Continue to build community through improvements to the Civic Area as a result of the
Community, Culture, and Safety tax
Continue efforts in responding to Emerald Ash Borer (EAB)
Complete major strategic plans including Urban Forest Management Plan and
Recreation Facility Assessment
Complete General Maintenance and Management Plan implementation, including work
flow analysis, gap identification, job description reviews, and space needs analysis
224
Table 8-44: Parks and Recreation Significant Changes Between 2015 and 2016 Budget
Key Initiatives for 2016 (cont’d)
Continue to expand the implementation of the Forestry and Operations Assets
Management programs
Conduct a business model assessment of the Boulder Reservoir
Begin infrastructure installation to support the Universal Zero Waste Ordinance, passed
in 2015
Explore options for space utilization at Flatirons Golf Course from building demolition
Complete negotiations for Boulder Valley School District (BVSD) joint use agreement.
Parks and Recreation
2015
Approved
Budget
2016
Approved
Budget
Total
Change
2015
FTE
2016
FTE
FTE
Change
Volunteerism Coordination $ 43,467 $ 95,844 $ 52,377 0.50 1.00 0.50
Reallocation of Positions from Rec Activity Fund - 339,946 339,946 0.00 3.00 3.00
Convert Seasonal Pool Manager to Standard Positions - 70,000 70,000 0.00 2.00 2.00
Civic Area Activation 143,920 50,000 (93,920) 0.00 0.00 0.00
Reallocation of Positions to 0.25 Cent Sales Tax Fund 339,946 - (339,946) 2.500.00(2.50)
Total Changes, Parks and Recreation 28,457 $ 3.00
.25 CENT SALES TAX FUND
RECREATION ACTIVITY FUND
225
Table 8-45: Parks and Recreation
Department Detail
Parks and Recreation
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 17.87 2,384,773$ 17.12 2,669,818$ 20.87 2,860,649$ 3.75 190,831$
Subtotal 17.87 2,384,773$ 17.12 2,669,818$ 20.87 2,860,649$ 3.75 190,831$
Parks and Planning
4.00 1,189,742$ 3.00 778,444$ 4.00 791,502$ 1.00 13,058$
Construction 6.00 167,740 5.00 310,830 5.00 340,556 - 29,726
Forestry Operation 6.00 901,970 5.00 1,025,767 5.00 959,273 - (66,494)
3.00 331,856 4.00 419,223 2.00 306,650 (2.00) (112,573)
31.00 3,703,555 34.00 4,241,094 33.00 4,254,913 (1.00) 13,819
1.50 128,602 0.50 199,135 2.00 210,347 1.50 11,212
Planning 5.00 557,688 5.00 786,941 7.75 917,296 2.75 130,355
Subtotal 56.50 6,981,154$ 56.50 7,761,434$ 58.75 7,780,537$ 2.25 19,103$
Recreation
Arts Programs and Services 3.10 328,148$ 3.08 210,127$ 3.00 75,000$ (0.08) (135,127)$
Dance Programs and Services 2.14 292,021 1.78 135,899 1.73 105,000 (0.05) (30,899)
- 45,332 - - - - - -
7.00 1,292,829 7.00 1,352,330 7.00 1,371,127 - 18,797
Gymnastics Programs and Services 5.27 778,525 4.26 658,407 4.00 741,954 (0.26) 83,547
3.24 708,345 3.28 720,122 3.00 768,885 (0.28) 48,763
2.55 1,236,853 3.14 1,222,113 5.00 1,412,014 1.86 189,901
15.16 2,234,356 15.19 2,194,537 14.75 2,275,314 (0.44) 80,777
4.04 849,898 3.43 903,248 3.00 864,663 (0.43) (38,585)
3.25 822,780 4.33 841,833 4.00 943,549 (0.33) 101,716
5.00 563,670 5.00 529,509 5.00 627,691 - 98,182
- 457,951 3.00 443,524 3.00 473,783 - 30,259
Youth Recreation Opportunities 3.25 263,677 3.25 302,421 3.25 296,795 - (5,626)
Subtotal 54.00 9,874,386$ 56.73 9,514,070$ 56.73 9,955,775$ (0.00) 441,705$
Capital Improvement Program - 6,195,686$ - 2,205,400$ - 4,458,000$ - 2,252,600$
Capital Refurbishment Program - 1,115,134 - 730,300 - 300,000 - (430,300)
Cost Allocation - 365,886 - 513,652 - 581,024 - 67,372
Interdepartmental Transfers - - - - - 6,505 - 6,505
Debt Service - 127,450 - 2,194,700 - - - (2,194,700)
Subtotal - 7,804,157$ - 5,644,052$ - 5,345,529$ - (298,523)$
Total 128.37 27,044,471$ 130.35 25,589,374$ 136.35 25,942,490$ 6.00 353,116$
Athletic Field Maintenance
Park Operations and Maintenance
Sports Programs and Services
Golf Course Programs, Services and
Maintenance
Flatirons Event Center Management
and Maintenance
Natural Resource Management
(IPM, Water, Wetland, Wildlife)
STAFFING AND EXPENDITURE BY PROGRAM
Capital Improvement Program,
Interdepartmental Charges and
Debt Service
Variance -
2015 Approved to
2016 Approved2014 Actual
2016 Approved
Budget 2015 Approved Budget
Philanthropy, Volunteers,
Community Events
Theraputic Recreation Program and
Services
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
226
Table 8-45: Parks and Recreation
Department Detail (cont’d)
Parks and Recreation
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2015 Approved to
2016 Approved2014 Actual
2016 Approved
Budget 2015 Approved Budget
Personnel 13,107,404$ 13,800,494$ 14,308,594$ 508,100$
Operating 7,460,051 5,313,273 6,288,367 975,094
Interdepartmental Charges 1,919,931 1,496,652 587,529 (909,123)
Capital 4,393,908 2,233,277 4,758,000 2,524,723
Debt Service 163,177 2,232,026 - (2,232,026)
Other Financing - 513,652 - (513,652)
Total 27,044,471$ 25,589,374$ 25,942,490$ 353,116$
General 37.00 4,580,431$ 36.50 4,642,920$ 36.50 4,698,952$ - 56,032$
Lottery - 480,867 0.75 480,700 - 360,630 (0.75) (120,070)
.25 Cent Sales Tax 25.37 8,086,632 28.87 7,957,421 33.62 7,274,025 4.75 (683,396)
Recreation Activity 57.50 10,180,469 55.73 10,179,576 57.73 10,414,920 2.00 235,344
Permanent Parks and Recreation 8.50 3,411,079 8.50 2,328,757 8.50 2,443,963 - 115,206
2011 Capital Improvement - 2,259,498 - - - - - -
GASB 34 Governmental Consolidation - (2,065,000) - - - - - -
Boulder Junction Improvement - 110,496 - - - 750,000 - 750,000
128.37 27,044,471$ 130.35 25,589,374$ 136.35 25,942,490$ 6.00 353,116$
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
227
City of Boulder
Planning, Housing and Sustainability
2016 Annual Budget
$14,975,562
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.
Department Overview
Administration
Administration provides administrative, financial and communication services to
both internal and external customers by administering and providing support to
the department’s programs and projects.
228
Planning
Comprehensive Planning leads planning and policy development projects and
programs. 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
program and integrated pest management program.
Development Review provides project review, zoning administration and
enforcement 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
design excellence in the city’s built environment, acting as a technical urban design
resource for the city, and playing a leadership role on special projects involving
complex design issues.
Housing
Community Investment 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
permanently affordable for-sale home opportunities and ensuring operation of the
program in a manner consistent with city policies and community values.
Planning and Policy leads initiatives to address community housing needs through
community and stakeholder engagement; supportive policy, market and data
analysis; and development of effective policies and programs, working in
collaboration with Comprehensive Planning and others. The group also partners
with Development Review 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.
Planning, Housing and Sustainability
229
Planning, Housing and Sustainability
Table 8-46: Planning, Housing and Sustainability Summary Budget
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%
reduction in emissions (from 2005) by 2050.
Energy Services works with Boulder businesses, residents and key partners to
reduce energy use in the city through energy efficiency, conservation and site-
based renewable energy development, using a combination of education,
incentives, 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,
education, incentives, investments in zero waste facilities, technical assistance and
regulatory requirements.
2014
Actual
2015
Approved
2016
Approved
Administration 5.16 5.78 5.16
Planning 27.98 30.23 36.56
Housing 12.85 13.20 14.95
Climate and Sustainability 11.05 11.05 11.05
TOTAL STAFFING 57.04 60.26 67.72
Administration 811,537$ 752,257$ 682,916$
Planning 3,843,405 3,827,375 4,306,672
Housing 12,889,354 4,961,910 6,059,449
Climate and Sustainability 3,027,283 3,024,121 3,184,549
Cost Allocation and Transfers 620,179 735,395 741,977
TOTAL EXPENDITURE 21,191,758$ 13,301,058$ 14,975,562$
General 1,967,179$ 1,939,335$ 2,424,513$
Planning and Development Services 4,498,552 4,457,266 4,533,878
Climate Action Plan 1,718,182 1,900,180 1,955,433
Affordable Housing 9,908,980 1,220,670 1,570,292
Community Housing Assistance Program 868,243 2,386,102 3,172,624
Community Development Block Grant 885,908 551,429 539,318
HOME Investment Partnership Grant 1,344,713 846,076 779,504
TOTAL FUNDING 21,191,758$ 13,301,058$ 14,975,562$
STAFFING
EXPENDITURE
FUNDING
230
Planning, Housing and Sustainability
2015 Accomplishments
Completed a number of significant development reviews, including: Concept Plan
and Rezoning of 1900 Folsom St.; Bank of America Concept and Site Review at
1965 28th; 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 for Larry Miller Nissan at 2465 48th Ct.; Concept
Plan for 96 Arapahoe; Concept Plan for the “The Reve” at 3000 Pearl; Site Review
Amendment for 3059 6th; Site Review for 2030 Vassar; and Site and Nonconforming
Use Review for the Evans Scholar House at 1029 Broadway.
Initiated a Form Based Code pilot for the Boulder Junction area.
Completed an ordinance that restricts building height in certain areas of the city.
Completed an ordinance and zoning changes that restrict market rate multifamily
housing on University Hill, and began historic district planning work and efforts to
establish a façade improvement program.
Completed scenario development, visualization, and analysis for “Envision East
Arapahoe” (on hold now due to other work plan priorities), as well as Phase 1 of
Medical Office Zoning changes near Foothills Campus of Community Health. Phase
2 of Medical Office Zoning is underway.
Collaborated with the University of Colorado to evaluate two potential sites for
development of a CU Hotel and Conference facility.
Began 2015 Boulder Valley Comprehensive Plan update, including technical
foundations work, subcommunity fact sheets, forecasts, trends report, community
engagement plan, etc.
Facilitated the Housing Boulder process, including community events, working
groups, neighborhood outreach and related analyses, resulting in a council-
approved 2015/2016 action plan to address community housing needs.
Continued Historic Preservation Plan implementation items, including community
outreach (architecture matters series, and other outreach). Received a grant to
update the survey.
Continued implementation of bear resistant trash containers; completed a Bee Safe
resolution; continued to administer the enhanced Nuisance Mosquito Control
program; provided support on Emerald Ash Borer outreach and planning.
Collaborated as a partner with Growing Up Boulder to support young people’s
participation in community planning, including civic area participation and GUB’s
“great neighborhoods” curriculum.
Completed in-depth stakeholder engagement process for development of options
for the Boulder Building Performance Ordinance, which will require energy rating
and reporting and energy efficiency for large commercial and industrial (C&I)
buildings. Adoption is anticipated in third quarter 2015.
231
Planning, Housing and Sustainability
2015 Accomplishments (cont’d)
Issued 29 Commercial EnergySmart rebates, resulting in 316,693 kWh of deemed
energy savings; and 224 Residential EnergySmart rebates, resulting in 130,273
KWhs and 18,199 Therms of deemed energy savings.
Exceeded the 50 percent mark for licensed rental units in the SmartRegs process,
with nearly 40 percent of those compliant.
Received a Boulder County Sustainability Grant for measurement and verification
(M&V) and refined deemed savings calculations for Commercial EnergySmart
equipment rebates.
Re-launched and rebranded the long standing Partners for a Clean Environment
Program (PACE) program as business and property owners’ one-stop-shop for
advisor and financial assistance to implement sustainability best practices, receive
recognition and certifications.
Completed the 2012 Greenhouse Gas (GHG) inventory and developed a report and
accompanying infographic summarizing the results and the city’s progress
compared to 2005 baseline.
Developed a Climate Commitment Tool that allows the city to project energy and
emissions savings for current and planned programs out to 2050, and launched a
community engagement process related to the proposed new Climate Commitment
Goal.
Secured funding from the Urban Sustainability Director’s Network to convene five
leading US cities to create a common approach to comprehensive clean energy
system transition.
Secured two grants from the Carbon Neutral Cities Alliance (out of seven given
globally) to complete a Thermal Decarbonization Study and to take the next steps
in planning and analysis related to comprehensive clean energy system transition.
Partnered with PosEn, The Colorado Clean Energy Cluster and other partners to
submit a $380,000 grant to DOE to support development of clean energy based
backup power systems that will create significant day-to-day operations savings
and increase the ability to maintain operations during grid power disruptions.
Contracted for the creation of a rooftop solar PV assessment tool for public use in
estimating solar potential (anticipated for third quarter 2015).
Council accepted Zero Waste Strategic Plan and its associated Action Plan, as well
as a Universal Zero Waste Ordinance—the first of its kind in the nation—both of
which had an extensive and inclusive stakeholder process.
As part of the Community Power Partnership with the Pecan Street Research
Institute, completed installation of circuit-level energy monitoring devices at 48
homes and 12 businesses in Boulder. Engaged with a third party evaluator to
determine the best way to provide personalized service to participants.
Preserved 239 affordable rental units through acquisition and deed restriction.
232
Planning, Housing and Sustainability
2015 Accomplishments (cont’d)
Facilitated the completion and occupancy of 140 new affordable rental units.
Surpassed eight percent mark 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.
Secured three for-sale single family homes and $4.2M in cash-in-lieu contributions
through administration of the city’s Inclusionary Housing program.
Established a citywide affordable housing linkage fee for nonresidential
development and initiated a comprehensive review and update of the city’s
development-related fees.
Key Initiatives for 2016
Continue work on the Design Excellence initiative, including the form based code
pilot’s next steps as well as related code changes and development process
improvements as prioritized by City Council in 2014 and based on further direction
at the 2015 Council retreat.
Complete the major update to the 2015 Boulder Valley Comprehensive Plan to
address focused issues and improve usability and access to the plan, including the
application of 3D mapping, improved metrics and data services, and an emphasis
on resilience.
Continue to develop a more robust “community engagement platform” to support
various planning initiatives and community problem solving projects.
Launch a city dashboard related to BVCP, budget and other quality of life indicators.
Continue University Hill historic district planning.
Initiate planning for the Broadway campus area of the former Boulder Community
Health site.
Take next steps in the planning and implementation of the Boulder Civic Area,
including evaluation of the potential reuse or redevelopment of the Atrium Building,
North Library building, and other potential capital projects.
Implement and administer the first phases of the Boulder Building Performance
Ordinance, including collecting and analyzing energy reporting data for buildings
larger than 50,000 square feet, as well as providing training, guidance and
incentives to encourage early adoption of the future efficiency requirements.
Develop a long term strategy to reach the city’s goal of Net Zero Residential and
Commercial Energy Codes.
Finalize and implement full-compliance strategy for SmartRegs to guide program
work over the next four years, including full integration with the Rental Housing
Licensing program.
Continue delivery and enhancement of existing energy efficiency programs,
including the development of a new custom rebate for Commercial EnergySmart,
and piloting rebates for solar and whole home retrofits for Residential EnergySmart.
Work with community organizations and partners to launch a community-based
action campaign related to Boulder’s Climate Commitment.
233
Planning, Housing and Sustainability
Key Initiatives for 2016 (cont’d)
Launch a new ‘climate and sustainability’ dashboard providing updates and metrics
on city programs.
Conduct the CNCA-funded Thermal Decarbonization Study, in collaboration with
the city of San Francisco, and whole energy system change strategies in
collaboration with Minneapolis and Seattle.
Complete implementation of the new Universal Zero Waste requirements, including
tracking, enforcement, assistance, communications and exemption application
processes.
Implement the 2015/2016 Housing Boulder Action Plan.
Complete the development fees study and update the city’s fee structures
appropriately.
Implement data collection and reporting system improvements related to the city’s
affordable housing programs.
Table 8-47: Planning, Housing and Sustainability Significant Changes Between 2015 and
2016 Budget
2015
Approved
Budget
2016
Approved
Budget
Total
Change
2015
FTE
2016
FTE
FTE
Change
Planner I - Convert from Fixed-Term to Ongoing $ 61,973 $ 66,489 $ 4,516 1.00 1.00 0.00
Data Management System - 75,000 75,000 0.00 0.00 0.00
Communications Specialist III (split 25/75
Communications/Housing) - 77,250 77,250 0.00 0.75 0.75
Business Liaison - Convert from Fixed-Term to Ongoing 87,112 100,335 13,223 1.00 1.00 0.00
Communications Specialist II - Extend Fixed-Term For
Two Years 34,576 37,410 2,834 0.50 0.50 0.00
Intern Program - 60,000 60,000 0.00 0.00 0.00
Development Code Update Staffing 59,513 64,702 5,189 1.00 1.00 0.00
Development Review Specialist - 83,161 83,161 0.00 1.00 1.00
Communications Specialist II - Extend Fixed-Term for
Two Years 34,576 37,410 2,834 0.50 0.50 0.00
Total Changes, Planning, Housing and Sustainability 324,007 $ 1.75
GENERAL FUND
PLANNING AND DEVELOPMENT SERVICES FUND
CLIMATE ACTION PLAN FUND
AFFORDABLE HOUSING FUND
234
Table 8-48: 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 5.16 695,908$ 4.78 636,199$ 4.83 642,460$ 0.05 6,261$
Flood Program - 115,629 1.00 116,058 0.33 40,456 (0.67) (75,602)
Subtotal 5.16 811,537$ 5.78 752,257$ 5.16 682,916$ (0.62) (69,341)$
Planning
Comprehensive Planning 5.28 981,254$ 7.28 1,079,923$ 11.45 1,390,117$ 4.17 310,194
Ecological Planning 1.21 182,456 1.46 209,969 1.46 212,997 - 3,029
Historic Preservation 2.17 270,588 2.17 266,881 2.17 269,946 - 3,065
7.39 921,496 7.39 870,379 7.39 876,991 - 6,613
Building Permit Site Inspection 1.01 125,942 1.01 153,596 1.01 154,896 - 1,300
Development Review 8.57 1,068,636 8.57 971,597 10.73 1,120,630 2.16 149,033
0.82 102,250 0.82 94,593 0.82 96,339 - 1,746
0.24 29,927 0.24 26,296 0.24 28,197 - 1,901
0.42 52,372 0.42 45,071 0.42 46,044 - 973
Engineering Permits 0.64 79,805 0.64 76,498 0.64 77,791 - 1,293
0.23 28,680 0.23 32,573 0.23 32,722 - 149
Subtotal 27.98 3,843,405$ 30.23 3,827,375$ 36.56 4,306,672$ 6.33 479,296$
Housing
2.37 566,907$ 3.34 324,733$ 5.44 624,330$ 2.10 299,597
Asset Management and Monitoring 2.18 206,929 2.84 132,915 2.72 273,589 (0.12) 140,674
Community Development 0.46 165,435 1.84 512,208 2.72 273,589 0.88 (238,619)
Funding: Housing 3.83 11,693,523 1.84 3,624,837 - 4,436,115 (1.84) 811,278
Homeownership Programs 4.01 256,561 3.34 367,218 4.08 451,826 0.74 84,608
Subtotal 12.85 12,889,354$ 13.20 4,961,910$ 14.95 6,059,449$ 1.75 1,097,539$
Climate and Sustainability
City Organization Sustainability 0.25 74,212$ 0.25 68,874$ 0.25 103,205$ - 34,331
5.25 1,718,182 5.25 1,801,719 5.25 1,839,877 - 38,158
Waste Reduction 5.55 1,234,889 5.55 1,153,528 5.55 1,241,467 - 87,939
Subtotal 11.05 3,027,283$ 11.05 3,024,121$ 11.05 3,184,549$ - 160,428$
Cost Allocation and Transfers
Cost Allocation and Transfers 620,179$ 735,395$ 741,977$ 6,582
Subtotal 620,179$ 735,395$ 741,977$ 6,582$
Total 57.04 21,191,758$ 60.26 13,301,058$ 67.72 14,975,562$ 7.46 1,674,503$
Affordable Housing Planning /
Development Review / Project
Management
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2015 Approved to 2016
Approved2014 Actual
2016 Approved
Budget
2015 Approved
Budget
GIS Services
Building Permit Plan Review and
Issuance (Zoning Compliance)
Energy Efficiency and Conservation
Rental Licensing
Base Map Data Maintenance
Zoning Administration and
Enforcement
235
Table 8-48: Planning, Housing and Sustainability
Department Detail (cont’d)
Planning, Housing and Sustainability
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2015 Approved to 2016
Approved2014 Actual
2016 Approved
Budget
2015 Approved
Budget
Personnel 5,688,202$ 6,077,527$ 6,905,609$ 828,082$
Operating 14,717,733 6,298,308 7,126,315 828,007
Interdepartmental Charges 291,535 182,514 200,661 18,147
Capital 333 1,000 1,000 -
Other Financing 493,954 741,709 741,977 268
Total 21,191,758$ 13,301,058$ 14,975,562$ 1,674,503$
General 7.15 1,967,179$ 10.40 1,939,335$ 12.73 2,424,513$ 2.33 485,178$
Planning and Development Services 31.79 4,498,552 32.41 4,457,266 35.79 4,533,878 3.38 76,612$
Climate Action Plan 5.25 1,718,182 5.25 1,900,180 5.25 1,955,433 - 55,253$
Affordable Housing 4.17 9,908,980 4.95 1,220,670 6.38 1,570,292 1.43 349,621$
6.13 868,243 4.95 2,386,102 5.07 3,172,624 0.12 786,521$
1.60 885,908 1.30 551,429 1.25 539,318 (0.05) (12,111)$
HOME Investment Partnership Grant 0.95 1,344,713 1.00 846,076 1.25 779,504 0.25 (66,572)$
Total 57.04 21,191,758$ 60.26 13,301,058$ 67.72 14,975,562$ 7.46 1,674,503$
Community Housing Assistance
Community Development Block
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
236
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237
Police
Administration Operations Support and Staff
Services
City of Boulder
Police
2016 Annual Budget
$34,037,228
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, and Code Enforcement Unit also work out of this divi-
sion.
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.
238
Police
Table 8-49: Police Summary Budget
2014
Actual
2015
Approved
2016
Approved
Administration 7.00 7.00 6.00
Operations 196.00 204.00 207.00
Support and Staff Services 76.50 77.00 77.89
TOTAL STAFFING 279.50 288.00 290.89
Administration 1,054,796$ 1,100,941$ 1,109,563$
Operations 22,251,404 24,204,457 24,435,479
Support and Staff Services 7,731,020 8,360,731 8,492,186
TOTAL EXPENDITURE 31,037,220$ 33,666,129$ 34,037,228$
General 31,037,220$ 33,666,129$ 34,037,228$
TOTAL FUNDING 31,037,220$ 33,666,129$ 34,037,228$
STAFFING
EXPENDITURE
FUND
2015 Accomplishments
Tendered conditional job offers to a diverse group of eleven police officer candi-
dates. The increase of one officer, in overall staffing, will help with the increase in
calls for service and service demands from the community.
Request for Proposal (RFP) for the acquisition of the new Records Management Sys-
tem (RMS) is completed along with the hiring of the Project Manager. The system
should be in operation in the spring of 2016.
The Criminalist Unit has been expanded with the hiring of the Criminalist Supervi-
sor. This will increase the effectiveness of the unit, improve customer service, and
support the work that must be completed by police officers and detectives. This is
considered a best practice in police departments, and will help promote service ex-
cellence to the residents of Boulder.
The implementation of body worn cameras will help to document interactions be-
tween officers and the community and assist in gathering evidence. The officers
will begin training on the system, and the cameras should be in use this fall. The
purchase and implementation of cell phones is providing the officers an efficient
means of communication with the community.
Key Initiatives for 2016
The addition of two police officers will enhance the department’s ability to provide
direct services to the community. Part of the Master Plan, as approved by Council,
is to increase the officer staffing to help with the increase in calls for service and
service demands from the community. The development of a two officer homeless
outreach team will focus on engaging and building relationships with our unhoused
community members.
The addition of a Code Enforcement Officer who will be dedicated to the expansion
of the bear protection zone.
239
Police
Table 8-50: Police Significant Changes Between 2015 and 2016 Budget
Key Initiatives for 2016 (cont’d)
Increase the patrol and code enforcement vehicles, by one each, to support the in-
crease in officer staffing and place more officers out in the community.
Continue to provide more police officer coverage, through overtime, in areas that
have seen an increase in calls for service. These areas include the Library, Pearl
Street Mall, and the Municipal Campus. The Pearl Street overtime is funded by taxes
collected from the sale of recreational marijuana.
The addition of a Dispatch Supervisor to assist with the increased work load in the
Emergency Dispatch Center. The additional supervisor will provide oversight of the
false alarm project, along with administrative support to the communications man-
ager for ongoing tasks, and head up any other necessary projects.
2015
Approved
Budget
2016
Approved
Budget
Total
Change
2015
FTE
2016
FTE
FTE
Change
Additional Police Officers $ - $ 203,585 $ 203,585 0.00 2.00 2.00
Patrol Vehicle - 51,405 51,405 0.00 0.00 0.00
Code Enforcement Officer - 69,529 69,529 0.00 1.00 1.00
Code Enforcement Vehicle - 37,910 37,910 0.00 0.00 0.00
Communication Administrative Supervisor - 87,608 87,608 0.00 1.00 1.00
Total Changes, Police 450,037 $ 4.00
GENERAL FUND
240
Table 8-51: Police Department Detail
Police
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 7.00 1,054,796$ 7.00 1,100,941$ 6.00 1,109,563$ (1.00) 8,622$
Subtotal 7.00 1,054,796$ 7.00 1,100,941$ 6.00 1,109,563$ (1.00) 8,622$
Operations
Accident Report Specialists 4.25 341,772$ 4.25 376,609$ 4.25 379,558$ - 2,949$
Animal Control 6.00 490,252 6.00 506,790 6.00 510,759 - 3,969
Code Enforcement 3.00 260,472 5.00 356,430 6.00 466,660 1.00 110,230
Community Police Center 2.25 291,426 2.25 264,148 2.25 266,217 - 2,069
Crime Analysis Unit 2.00 112,634 2.00 175,408 2.00 176,782 - 1,374
Crime Lab 2.00 150,179 3.00 300,619 3.00 302,973 - 2,354
Crime Prevention 3.25 300,358 3.25 460,564 3.25 464,171 - 3,607
DUI Enforcement 1.00 72,365 1.00 131,987 1.00 133,021 - 1,034
General Investigations 8.75 863,528 8.75 1,172,529 8.75 1,181,712 - 9,183
Hill Unit 7.25 826,526 7.25 755,197 7.25 761,111 - 5,914
Major Crimes Unit 10.25 1,088,797 10.25 1,437,293 10.25 1,448,549 - 11,256
Mall Unit 8.50 970,270 8.50 870,490 8.50 877,307 - 6,817
Narcotics 4.00 381,421 4.00 532,840 4.00 537,013 - 4,173
Patrol Watches I, II and III 88.25 11,002,768 93.25 10,993,849 95.25 11,141,608 2.00 147,759
Photo Enforcement 8.00 1,190,398 8.00 1,381,627 8.00 1,264,812 - (116,815)
School Resource Officers 5.75 728,566 5.75 675,044 5.75 680,331 - 5,287
Special Enforcement Unit 2.00 194,284 2.00 204,821 2.00 206,425 - 1,604
Special Events Response 0.75 77,764 0.75 106,284 0.75 107,116 - 832
Specialized Investigations 9.00 901,073 9.00 1,172,529 9.00 1,181,712 - 9,183
Target Crime Team 4.00 337,902 4.00 566,848 4.00 571,287 - 4,439
Traffic Enforcement 15.75 1,668,649 15.75 1,762,551 15.75 1,776,355 - 13,804
Subtotal 196.00 22,251,404$ 204.00 24,204,457$ 207.00 24,435,479 3.00 231,022$
Support and Staff Services
32.00 2,931,788$ 32.00 3,035,573$ 33.00 3,125,323$ 1.00 89,750$
Facility and Building Maintenance 7.25 876,149 7.25 925,900 7.14 933,151 (0.11) 7,251
Financial Services 4.00 1,082,351 4.00 1,208,393 4.00 1,217,857 - 9,464
Personnel 1.75 695,928 1.75 320,605 1.75 323,116 - 2,511
Property and Evidence 5.25 493,327 5.25 670,712 5.25 675,965 - 5,253
Records Management 21.25 1,382,910 21.75 1,465,193 21.75 1,476,668 - 11,475
Training 3.25 165,259 3.25 595,408 3.25 600,071 - 4,663
Victim Services 1.75 103,308 1.75 138,947 1.75 140,035 - 1,088
Subtotal 76.50 7,731,020$ 77.00 8,360,731$ 77.89 8,492,186$ 0.89 131,455$
Total 279.50 31,037,220$ 288.00 33,666,129$ 290.89 34,037,228$ 2.89 371,099$
Personnel 27,337,927$ 28,694,297$ 29,139,044$ 444,747$
Operating 1,495,845 2,717,210 2,614,199 (103,011)
Interdepartmental Charges 2,107,037 2,254,622 2,283,985 29,363
Capital 96,411 - - -
Total 31,037,220$ 33,666,129$ 34,037,228$ 371,099$
General 279.50 31,037,220$ 288.00 33,666,129$ 290.89 34,037,228$ 2.89 371,099$
Capital Improvement Bond 96,411
Total 279.50 31,037,220$ 288.00 33,666,129$ 290.89 34,037,228$ 2.89 371,099$
STAFFING AND EXPENDITURE BY FUND
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2015 Approved to
2016 Approved2014 Actual
2016 Approved
Budget
2015 Approved
Budget
EXPENDITURE BY CATEGORY
Police and Fire Communications
Center
241
City of Boulder
Public Works
2016 Annual Budget
$153,293,781
Department Overview
Development and Support Services (DSS)
DSS includes administration, information resources, building construction and code
enforcement, development review for public works, fleet services, and Facilities &
Asset Management (FAM).
Transportation
Transportation includes administration, airport, planning & operations (including
GO Boulder, traffic engineering and safety), project management, and
transportation maintenance.
Utilities
Utilities includes administration, planning and project management, distribution
and collection system maintenance, water resources and hydroelectric, water
treatment, wastewater treatment, and water quality environmental services.
Public Works
Development and
Support Services Transportation Utilities
242
Public Works
Table 8-52: Public Works Summary Budget
2014
Actual
2015
Approved
2016
Approved
Development and Support Services 74.53 82.71 83.20
Transportation 60.09 70.34 71.34
Utilities 154.17 166.92 168.02
TOTAL STAFFING 288.79 319.97 322.56
Development and Support Services 25,935,669$ 28,127,548$ 27,257,777$
Transportation 44,953,431 32,348,366 35,501,140
Utilities 57,202,748 91,406,728 90,534,864
TOTAL EXPENDITURE 128,091,848$ 151,882,642$ 153,293,781$
General 6,010,319$ 5,927,607$ 6,778,682$
Capital Development 87,871 180,554 61,052
Lottery 90,196 125,400 127,275
Planning and Development Services 5,914,303 6,197,494 6,304,455
.25 Cent Sales Tax 490,106 450,262 450,262
Airport 1,735,026 431,995 461,925
Transportation 30,373,596 30,661,228 33,824,610
Transportation Development 66,484 711,674 1,200,614
Transit Pass General Improvement District - 15,079 15,533
Fire Training Center Construction 42,178 - -
Boulder Junction Improvement 491,004 652,000 75,000
Water Utility 26,248,270 32,674,594 58,901,788
Wastewater Utility 16,138,946 32,483,090 19,555,218
Stormwater/Flood Management Utility 14,543,981 25,941,537 11,764,882
Fleet 6,645,292 11,305,268 9,081,931
Equipment Replacement 196,427 542,370 638,192
Capital Improvement Bond 12,690,169 - -
Facility Renovation and Replacement 6,327,681 3,582,490 4,052,362
TOTAL FUNDING 128,091,848$ 151,882,642$ 153,293,781$
STAFFING
EXPENDITURE
FUND
243
Table 8-53: 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 74.53 25,935,669$ 82.71 28,127,548$ 83.20 27,257,777$ 0.49 (869,771)$
Transportation 60.09 44,953,431 70.34 32,348,366 71.34 35,501,140 1.00 3,152,774
Utilities 154.17 57,202,748 166.92 91,406,728 168.02 90,534,864 1.10 (871,864)
Total 288.79 128,091,848$ 319.97 151,882,642$ 322.56 153,293,781$ 2.59 1,411,139$
Personnel 26,227,159$ 27,967,005$ 28,857,240$ 890,235$
Operating 31,732,312 31,012,741 31,779,026 766,285
Interdepartmental Charges 11,367,105 6,036,471 5,822,419 (214,052)
Capital 43,493,324 68,559,546 65,260,377 (3,299,169)
Debt Service 10,822,551 12,364,682 15,161,281 2,796,599
Other Financing 4,449,398 5,942,197 6,413,438 471,241
Total 128,091,848$ 151,882,642$ 153,293,781$ 1,411,139$
General 13.24 6,010,319$ 16.24 5,927,607$ 16.58 6,778,682$ 0.34 851,074$
Capital Development - 87,871 - 180,554 - 61,052 - (119,502)
Lottery - 90,196 - 125,400 - 127,275 - 1,875
44.92 5,914,303 50.10 6,197,494 49.55 6,304,455 (0.55) 106,962
.25 Cent Sales Tax - 490,106 - 450,262 - 450,262 - -
1.20 1,735,026 1.20 431,995 1.20 461,925 - 29,930
Transportation 58.99 30,373,596 69.29 30,661,228 70.29 33,824,610 1.00 3,163,383
Transportation Development 0.20 66,484 0.20 711,674 0.20 1,200,614 - 488,940
- - - 15,079 - 15,533 - 453
Fire Training Center Construction - 42,178 - - - - - -
Boulder Junction Improvement - 491,004 - 652,000 - 75,000 - (577,000)
Water Utility 74.57 26,248,270 75.40 32,674,594 76.69 58,901,788 1.29 26,227,194
Wastewater Utility 57.12 16,138,946 61.23 32,483,090 59.25 19,555,218 (1.98) (12,927,872)
21.68 14,543,981 29.44 25,941,537 31.23 11,764,882 1.79 (14,176,655)
Fleet 14.77 6,645,292 14.77 11,305,268 15.12 9,081,931 0.35 (2,223,337)
Equipment Replacement 0.40 196,427 0.40 542,370 0.75 638,192 0.35 95,822
1.70 6,327,681 1.70 3,582,490 1.70 4,052,362 - 469,872
Capital Improvement Bond - 12,690,169 - - - - - -
Total 288.79 128,091,848$ 319.97 151,882,642$ 322.56 153,293,781$ 2.59 1,411,139$
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2015 Approved to 2016
Approved2014 Actual
2016 Approved
Budget
2015 Approved
Budget
EXPENDITURE BY CATEGORY
Planning and Development
Services
Airport
Facility Renovation and
Replacement
Stormwater/Flood Management
Utility
Transit Pass General
Improvement District
STAFFING AND EXPENDITURE BY FUND
244
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245
City of Boulder
Public Works
Development and Support Services Division
2016 Annual Budget
$27,257,777
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.
Department Overview
Administration
Administration provides administrative, financial, billing and communication
services to both internal and external 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
enforcement 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.
246
Public Works
Development and Support Services Division
Table 8-54: Development and Support Services Division Summary Budget
Department 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 Innovation Team. 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
Replacement Fund, actively works with internal customers to replace vehicles with
those that are alternatively fueled, and provides a variety of fuel types for the city’s
fleet.
2014
Actual
2015
Approved
2016
Approved
Administration 2.74 3.74 2.85
Development 42.18 49.36 47.70
Facility and Asset Management 14.84 14.84 17.53
Fleet 14.77 14.77 15.12
TOTAL STAFFING 74.53 82.71 83.20
EXPENDITURE
Administration 368,020$ 468,386$ 365,139$
Development 4,674,693 5,129,915 5,165,482
Facility and Asset Management 7,434,652 7,553,531 8,527,817
Fleet 6,170,168 10,929,350 8,703,917
Capital Improvement Program, Cost Allocation and
Debt Service 7,288,136 4,046,366 4,495,422
TOTAL EXPENDITURE 25,935,668$ 28,127,548$ 27,257,777$
FUNDING
General 5,954,287$ 5,869,111$ 6,669,523$
Capital Development 87,871 180,554 61,052
Planning and Development Services 5,914,303 6,197,493 6,304,455
.25 Cent Sales Tax 490,106 450,262 450,262
Fire Training Center 42,178 - -
Fleet 6,645,292 11,305,268 9,081,931
Equipment Replacement 196,427 542,370 638,192
Facility Renovation and Replacement 6,327,681 3,582,490 4,052,362
Capital Improvement Bond 277,523 - -
TOTAL FUNDING 25,935,668$ 28,127,548$ 27,257,777$
STAFFING
247
Public Works
Development and Support Services Division
2015 Accomplishments
Completed construction of the Wildland Fire Facility. This project was funded
through the Fire Department Capital Improvement Program and Capital
Improvement Bond funds, and will provide for year-round wildland fire fighter
response.
Replaced the roof at the North Boulder Recreation Center along with the solar
thermal system.
Replaced obsolete pneumatic controls and improved equipment reliability at
various library locations. Upgrading the controls will allow the HVAC system to be
centrally controlled and improve the energy efficiency of the facilities.
Constructed restrooms at the Chautauqua Park trail head. This project was funded
through the FAM Capital Improvement Program and Capital Improvement Bond
funds. This project includes site work, utility installations, and complete
construction of a free-standing ADA accessible restroom adjacent to the
auditorium.
Installed three electric vehicle chargers for workplace charging connected to an
existing solar PV and battery storage system in the downtown civic area.
Completed a number of significant development reviews, including Concept Plan
and Rezoning of 1900 Folsom St., Bank of America Concept and Site Review at
1965 28th, Concept Plan for “The Commons” at 2490 Junction Pl., Concept Plan for
the McKenzie Junction property at 3600 Highway 119, Concept Plan for Larry Miller
Nissan at 2465 48th Ct., Concept Plan for 96 Arapahoe, Concept Plan for the “The
Reve” at 3000 Pearl, Site Review Amendment for 3059 6th, Site Review for 2030
Vassar, and Site and Nonconforming Use Review for the Evans Scholar House at
1029 Broadway.
Completed a contract and started a new Quality Assurance Program for rental
housing inspection and licensing, hired additional resources for enforcement and
completed an initial evaluation of program fees.
Completed the Community Rating System cycle verification visit and maintained the
Class 5 community rating. This rating provides up to a 25% premium discount in
the National Flood Insurance Program for the Boulder community.
Key Initiatives for 2016
Upgrade two EV charging stations and battery storage to provide more
opportunities for electric vehicle workplace charging for city employees to lower
GHG emissions from commuting.
Focus on maintenance needs at fire stations four (4100 Darley), five (4365 19th
Street), and six (5145 N. 63rd Street).
Pursuant to the Aquatics Feasibility Plan, address high and medium maintenance
needs at the North Boulder Recreation Center.
248
Table 8-55: Development and Support Services Division Significant Changes Between
2015 and 2016 Budget
Public Works
Development and Support Services Division
Key Initiatives for 2016 (cont’d)
Replace pool air handlers at the East Boulder Community Center. The new air
handlers will increase the energy efficiency of the facility.
Continue to implement the replacement of the LandLink Development and
Information Tracking System due to be completed in 2017.
Upgrade existing city mapping applications using mobile friendly technology.
Complete an update to the Design and Construction Standards.
Continue to implement the Quality Assurance Program for rental housing
inspection and licensing program and complete a fee analysis for the incorporation
of the administration of SmartRegs into the program.
Conduct a review of development related fees to ensure city council supported cost
recovery policies are being met and that fees are aligned with the cost of providing
the service.
2015
Approved
Budget
2016
Approved
Budget
Total
Change
2015
FTE
2016
FTE
FTE
Change
Citywide Radio Infrastructure Analysis and Strategic Plan $ - $ 75,000 $ 75,000 0.00 0.00 0.00
Reallocation of Facilities Maintenance Budget from
Library 454,237 454,237 0.00 1.00 1.00
Facilities Maintenance Person II - 100,541 100,541 0.00 1.00 1.00
Facilities and Asset Management - Project Management
Support - 57,000 57,000 0.00 0.00 0.00
Landlink Development and Information Tracking System -
Extend Backfill Positions for Two Years 137,000 159,573 22,573 2.00 2.00 0.00
Rental Housing License Program - Extend Fixed-Term
Administrative Specialist II for Two Years 63,410 73,984 10,574 1.00 1.00 0.00
Total Changes, Public Works - Development and
Support Services 719,925 $ 2.00
GENERAL FUND
PLANNING AND DEVELOPMENT FUND
249
Table 8-56: Development and Support Services Division
Department Detail
Public Works
Development and Support Services Division
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Division Administration 2.74 302,995$ 2.74 345,591$ 2.85 365,139$ 0.11 19,548$
Flood Program - 65,024 1.00 122,795 (1.00) (122,795)
Subtotal 2.74 368,020$ 3.74 468,386$ 2.85 365,139$ (0.89) (103,247)$
Development
Building Inspection 8.47 936,631$ 8.82 972,491 8.82 1,001,411 - 28,920$
14.32 1,593,873 18.65 1,776,767 16.99 1,711,655 (1.66) (65,112)
Code Enforcement 1.32 145,969 1.32 214,310 1.32 218,637 - 4,327
Contractor Licensing 1.04 115,005 1.04 133,213 1.04 136,622 - 3,409
Rental Housing Licensing 2.30 254,339 4.80 407,103 4.80 422,838 - 15,735
Development Review 4.51 498,726 4.51 519,508 4.51 534,292 - 14,784
Engineering Permits 8.02 886,869 8.02 889,501 8.02 915,792 - 26,291
Base Map Data Maintenance 0.45 49,762 0.45 45,367 0.45 46,842 - 1,475
GIS Services 0.82 90,677 0.82 84,968 0.82 87,656 - 2,688
Comprehensive Planning 0.66 72,984 0.66 62,149 0.66 64,313 - 2,164
Ecological Planning 0.08 8,847 0.08 9,383 0.08 9,645 - 262
Historic Preservation 0.19 21,011 0.19 15,155 0.19 15,778 - 623
Subtotal 42.18 4,674,693$ 49.36 5,129,915$ 47.70 5,165,482$ (1.66) 35,567$
Facility and Asset Management
0.40 177,738$ 0.40 535,631$ 0.75 630,447$ 0.35 94,816$
3.29 1,400,356 3.29 3,557,321 3.11 3,763,390 (0.18) 206,069
9.45 2,186,971 9.45 2,547,834 11.97 2,451,777 2.52 (96,057)
1.70 3,669,587 1.70 912,745 1.70 1,682,203 - 769,458
Subtotal 14.84 7,434,652$ 14.84 7,553,531$ 17.53 8,527,817$ 2.69 974,286$
Fleet
Fleet Operations - Fueling 0.51 904,211$ 0.51 1,158,590$ 0.52 1,153,979$ 0.01 (4,611)$
2.36 398,791 2.33 406,834 2.25 376,932 (0.08) (29,902)
Fleet Operations - Repair 9.42 1,595,164 9.30 1,627,336 9.00 1,507,587 (0.30) (119,749)
Fleet Replacement 0.45 2,940,795 0.90 7,448,562 0.60 5,208,375 (0.30) (2,240,187)
2.03 331,208 1.73 288,028 2.75 457,044 1.02 169,016
Subtotal 14.77 6,170,168$ 14.77 10,929,350$ 15.12 8,703,917$ 0.35 (2,225,433)$
Capital Improvement Program 2,113,856$ 1,900,350$ 2,282,000$ 381,650$
Cost Allocation/Transfers 4,331,785 1,270,968 1,313,186 42,218
Debt Service 842,495 875,048 900,236 25,188
Subtotal - 7,288,136$ - 4,046,366$ - 4,495,422$ - 449,056$
Total 74.53 25,935,668$ 82.71 28,127,548$ 83.20 27,257,777$ 0.49 (869,771)$
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2015 Approved to 2016
Approved2014 Actual
2016 Approved
Budget
2015 Approved
Budget
Fleet Operations - Preventative
Maintenance
Facility Renovation and
Replacement
Building Plan Review and Permit
Issuance
Capital Improvement Program,
Radio Shop and Communications
Support
Facility Operations and
Maintenance (Projects < $3000)
Facility Major Maintenance
(Projects > $3,000)
Equipment Replacement (non-
Fleet)
250
Table 8-56: Development and Support Services Division
Department Detail (cont’d)
Public Works
Development and Support Services Division
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2015 Approved to 2016
Approved2014 Actual
2016 Approved
Budget
2015 Approved
Budget
Personnel 6,486,231$ 7,256,657$ 7,442,044$ 185,387$
Operating 5,624,054 6,461,333 7,481,126 1,019,793
Interdepartmental Charges 3,664,319 2,174,452 2,190,112 15,660
Capital 8,365,487 10,089,091 7,931,073 (2,158,018)
Debt Service 842,494 875,048 900,236 25,188
Other Financing 953,082 1,270,967 1,313,186 42,219
Total 25,935,668$ 28,127,548$ 27,257,777$ (869,771)$
General 12.74 5,954,287$ 15.74 5,869,111$ 16.08 6,669,523$ 0.34 800,412$
Capital Development - 87,871 - 180,554 61,052 - (119,502)
Planning and Development Services 44.92 5,914,303 50.10 6,197,493 49.55 6,304,455 (0.55) 106,962
.25 Cent Sales Tax - 490,106 - 450,262 450,262 - -
Fire Training Center - 42,178 - - - -
Fleet 14.77 6,645,292 14.77 11,305,268 15.12 9,081,931 0.35 (2,223,337)
Equipment Replacement 0.40 196,427 0.40 542,370 0.75 638,192 0.35 95,822
Facility Renovation and Replacement 1.70 6,327,681 1.70 3,582,490 1.70 4,052,362 - 469,872
Capital Improvement Bond - 277,523 - - - -
Total 74.53 25,935,668$ 82.71 28,127,548$ 83.20 27,257,777$ 0.49 (869,771)$
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
251
City of Boulder
Public Works
Transportation Division
2016 Annual Budget
$35,501,140
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.
Department Overview
Administration
Transportation Administration includes the division director and support to
regional activities such as the US 36 Mayors and Commissioners Coalition.
Airport
The Airport consists of the airport manager, airport operations, repair and
renovation of city buildings, grounds maintenance, pavement upkeep and repairs,
fueling system maintenance, snow removal, planning and management of all
capital improvement plan (CIP) projects and natural resource management.
Planning and Operations
Planning and Operations ensures a safe and efficient multi-modal transportation
system. This includes the planning, program and policy work of GO Boulder to
design and encourage the use of a multimodal system and the operations work of
determining appropriate infrastructure and traffic control, and operating and
maintaining traffic control. The work group also monitors the city’s progress
towards meeting the goals of the Transportation Master Plan.
Public Works - Division of Transportation
Administration
Project
Management
Transportation
Maintenance
Airport
Planning and
Operations
252
Public Works
Transportation Division
Table 8-57: Transportation Division Summary Budget
Department Overview (cont’d)
Project Management
Project Management is responsible for managing the implementation of the
transportation capital improvement program projects including the planning,
design, permitting, construction and public outreach of CIP projects. In addition,
the group manages major capital maintenance improvements to the roadway,
bikeway and pedestrian system.
Transportation Maintenance
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.
2014
Actual
2015
Approved
2016
Approved
Administration 4.36 4.36 4.71
Airport 1.00 1.00 1.00
Planning and Operations 18.43 21.10 22.73
Project Management 15.42 18.15 16.70
Transportation Maintenance 16.83 18.56 18.86
Capital Improvement Program 4.05 7.17 7.35
TOTAL STAFFING 60.09 70.34 71.34
Administration 749,249$ 913,821$ 977,057$
Airport 323,450 343,655 357,599
Planning and Operations 9,502,429 10,835,697 11,523,448
Project Management 6,807,040 7,330,176 7,764,987
Transportation Maintenance 3,228,243 3,187,113 3,795,348
Capital Improvement Program, Interdepartmental
Charges and Debt Service 24,343,020 9,737,904 11,082,701
TOTAL EXPENDITURE 44,953,431$ 32,348,366$ 35,501,140$
General 56,032$ 58,497$ 109,159$
Airport 1,735,026 431,995 461,925
Transportation 30,192,239 30,479,120 33,638,909
Transportation Development 66,484 711,674 1,200,614
Transit Pass General Improvement District - 15,080 15,533
Boulder Junction Improvement 491,004 652,000 75,000
Capital Improvement Bond 12,412,646 - -
TOTAL FUNDING 44,953,431$ 32,348,366$ 35,501,140$
STAFFING
EXPENDITURE
FUND
253
Public Works
Transportation Division
2015 Accomplishments
Continued to deliver on new tax approved by voters in November 2013 – increased
maintenance, operation and enhancement of the multi-modal system
Supported 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
Completed 100% of transportation–related capital bond improvements by March
2015
Completed flood recovery and repair projects initiated in 2013 and 2014
Advanced key initiatives of the recently updated Transportation Master Plan,
including:
Near-term, local transit service plans and programming with RTD to
optimize the opening of Boulder Junction at Depot Square and US 36 BRT
Next steps for Regional Arterial BRT on SH 119 and SH 7
Continued strategic involvement in regional transportation initiatives
Continued exploration of Community Eco Pass
Remained engaged with potential new regional funding and emerging
opportunities to fund transportation based on user-based fees
Continued involvement with integrated planning efforts such as Access
Management and Parking Strategies (AMPS), East Arapahoe, Civic Area,
Climate Commitment, Comprehensive Housing Strategy and Boulder Valley
Comprehensive Plan update
Initiated Living Lab Phase II Rightsizing pilot projects.
Initiated Snow & Ice Control Study to review and optimize snow and ice control
practices, staffing, equipment, and techniques. The study will review/evaluate,
make recommendations, and provide 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. Early implementation of the results of this study
will enable the city to immediately make adjustments and changes to its current
operations.
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 maintenance and enhance practices moving forward.
Successfully leveraged external dollars to achieve local/regional goals through the
DRCOG Transportation Improvement Program (TIP), CDOT Transportation
Alternatives Program (TAP), the federal TIGER program 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
254
Table 8-58: Transportation Division Significant Changes Between 2015 and 2016 Budget
Public Works
Transportation Division
Key Initiatives for 2016
Continue to deliver on new tax approved by voters in November 2013 – increase
maintenance, operation and enhancement of the multi-modal system. Continue
ongoing implementation of the Pavement Management Program to address the
safety and maintenance of our street system. Review, report on outcomes and
adjust as necessary.
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).
Advance key initiatives of the recently updated Transportation Master Plan,
including:
Continued strategic involvement in regional transportation initiatives
Advance next steps for Regional Arterial BRT on SH 119 (Diagonal) and SH 7
(Arapahoe)
Continued exploration of Community Eco Pass in preparation for potential
support ballot initiative in November 2016
Remain engaged with potential new regional funding and emerging
opportunities to fund transportation based on user-based fees
Continued involvement with integrated planning efforts such as Access
Management and Parking Strategies (AMPS), East Arapahoe, Civic Area, Climate
Commitment, Comprehensive Housing Strategy and Boulder Valley
Comprehensive Plan update
Ongoing monitoring and reporting on the Living Lab Phase II Rightsizing pilot
projects.
Initiate corridor planning, scoping, and prioritization efforts for 30th St.
(Baseline to Arapahoe) and Colorado Ave. (Foothills to Folsom)
Early implementation of the results of the Snow & Ice Control Study reviewing and
optimizing snow and ice control practices, staffing, equipment, and techniques for
the 2015/2016 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)
reconstruction, 30th/Colorado Ped/Bike underpass, 19th St. complete street
improvements, and 28th St. (Pearl to Iris) complete streets improvements.
2015
Approved
Budget
2016
Approved
Budget
Total
Change
2015
FTE
2016
FTE
FTE
Change
Civic Area Access/TDM/Parking Management Strategies $ - $ 50,000 $ 50,000 0.00 0.00 0.00
Construction Cost Inflation - 570,053 570,053 0.00 0.00 0.00
School Zone Flasher System Replacement - 105,000 105,000 0.00 0.00 0.00
Signal Technical Apprentice - 70,000 70,000 0.00 1.00 1.00
Total Changes, Public Works - Transportation 795,053 $ 1.00
TRANSPORTATION FUND
GENERAL FUND
255
Table 8-59: Transportation Division
Department Detail
Public Works
Transportation Division
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Division Administration & Support 4.36 749,249$ 4.36 913,821$ 4.71 977,057$ 0.35 63,236$
Subtotal 4.36 749,249$ 4.36 913,821$ 4.71 977,057$ 0.35 63,236$
Airport
Airport Maintenance and Operations 1.00 323,450$ 1.00 343,655$ 1.00 357,599$ - 13,944$
Subtotal 1.00 323,450$ 1.00 343,655$ 1.00 357,599$ - 13,944$
Planning and Operations
Employee Transportation Program 0.50 56,032$ 0.50 58,497$ 0.50 109,159$ - 50,662$
Forest Glen GID (Eco-Pass) - 14,025 - 15,081 - 15,533 - 452
Multimodal Planning 3.84 1,246,298 5.11 920,967 5.51 961,193 0.40 40,226
Signal Maintenance and Upgrade 4.09 1,288,241 4.11 1,058,900 6.88 1,489,887 2.78 430,987
Signs and Markings 5.24 1,216,462 4.27 1,289,823 5.51 1,393,795 1.24 103,972
Street Lighting 0.09 1,512,917 0.11 1,661,702 - 1,678,938 (0.11) 17,236
Traffic Engineering 1.32 249,398 2.51 478,512 1.38 322,014 (1.14) (156,498)
Transit Operations 1.14 2,848,996 2.16 4,060,773 1.38 4,215,739 (0.79) 154,966
Transportation System Management 0.20 33,270 0.20 82,192 0.20 90,443 - 8,251
Travel Demand Management 1.99 1,036,790 2.13 1,209,250 1.38 1,246,748 (0.76) 37,498
Subtotal 18.43 9,502,429$ 21.10 10,835,697$ 22.73 11,523,448$ 1.63 687,751$
Project Management
Sidewalk Repair 0.90 291,192$ 1.01 337,916$ 0.30 264,258$ (0.71) (73,658)$
Street Repair and Maintenance 14.52 6,361,047 17.15 6,692,260 16.40 7,200,728 (0.75) 508,468
3rd Party Construction - 154,801 - 300,000 - 300,000 - -
Subtotal 15.42 6,807,040$ 18.15 7,330,176$ 16.70 7,764,987$ (1.45) 434,811$
Transportation Maintenance
3.79 665,270$ 4.85 723,418$ 5.27 913,958$ 0.42 190,540$
Graffiti Maintenance 1.45 116,740 1.49 147,851 1.19 133,392 (0.31) (14,459)
Median Maintenance 5.34 697,329 5.38 666,673 6.76 967,477 1.38 300,804
Street Snow and Ice Control 3.02 1,395,397 3.07 1,270,614 2.37 1,207,884 (0.69) (62,730)
Street Sweeping 3.23 353,507 3.77 378,557 3.26 572,637 (0.51) 194,080
Subtotal 16.83 3,228,243$ 18.56 3,187,113$ 18.86 3,795,348$ 0.30 608,235$
Capital Improvement Program 4.05 22,369,810$ 7.17 7,729,500$ 7.35 8,986,709$ 0.18 1,257,209$
Interdepartmental Charges - 1,948,210 - 1,983,404 - 2,060,992 - 77,588
Debt Service - 25,000 - 25,000 - 35,000 - 10,000
Subtotal 4.05 24,343,020$ 7.17 9,737,904$ 7.35 11,082,701$ 0.18 1,344,797$
Total 60.09 44,953,431$ 70.34 32,348,366$ 71.34 35,501,140$ 1.00 3,152,774$
Variance -
2015 Approved to
2016 Approved2014 Actual
2016 Approved
Budget
2015 Approved
Budget
STAFFING AND EXPENDITURE BY PROGRAM
Capital Improvement Program,
Interdepartmental Charges and
Debt Service
Bikeways/Multi-Use Path
256
Table 8-59: Transportation Division
Department Detail (cont’d)
Public Works
Transportation Division
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2015 Approved to
2016 Approved2014 Actual
2016 Approved
Budget
2015 Approved
Budget
Personnel 6,458,179$ 6,339,690$ 6,738,906$ 399,216$
Operating 12,707,265 10,546,286 11,230,022 683,736
Interdepartmental Charges 3,191,311 1,820,710 1,895,903 75,193
Capital 22,092,894 11,639,591 13,540,317 1,900,726
Debt Service 25,000 25,000 35,000 10,000
Other Financing 478,782 1,977,089 2,060,992 83,903
Total 44,953,431$ 32,348,366$ 35,501,140$ 3,152,774$
General 0.50 56,032$ 0.50 58,497$ 0.50 109,159$ - 50,662$
Airport 1.20 1,735,026 1.20 431,995 1.20 461,925 - 29,930
Transportation 58.19 30,192,239 68.44 30,479,120 69.44 33,638,909 1.00 3,159,789
Transportation Development 0.20 66,484 0.20 711,674 0.20 1,200,614 - 488,940
- - - 15,080 - 15,533 - 453
Boulder Junction Improvement - 491,004 - 652,000 - 75,000 - (577,000)
12,412,646 - - - -
Total 60.09 44,953,431$ 70.34 32,348,366$ 71.34 35,501,140$ 1.00 3,152,774$
Capital Improvement Bond
Transit Pass General Improvement
District
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
257
City of Boulder
Public Works
Utilities Division
2016 Annual Budget
$90,534,864
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
Planning and Project Management
The Planning and Project Management group provides strategic planning,
permitting, public engagement, engineering, construction and asset management
for the water, wastewater and stormwater/flood management utilities.
System Maintenance
The Utilities Maintenance group operates, maintains, and provides emergency
response for the water distribution, wastewater collection, flood control facilities
and storm water collection systems of the city. This workgroup also performs all
water meter reading, maintenance and repair.
Water Resources
and Hydroelectric
Administration
Water Treatment
Water Quality
Environmental
Services
Planning and Project
Management
System Maintenance
Wastewater
Treatment
Public Works - Division of Utilities
258
Public Works
Utilities Division
Division Overview (cont’d)
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 work group also manages
the leasing of raw water supplies to agricultural users, protects the City’s water
rights in water court proceedings, acts as a liaison with ditch companies, and
manages the instream flow program for Boulder Creek.
Water Treatment
The Water Treatment group operates the two water treatment plants responsible
for providing the residents of Boulder 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 Environmental Services
Water Quality and Environmental Services serves as a technical resource and
provides regulatory support for the Utilities Division and other city departments.
Services include implementation of, and support for, regulatory permits,
monitoring to meet regulations, evaluating performance of wastewater treatment
and drinking water treatment processes, and implementation of programs to
protect the health of natural systems. The group also provides project management
services in support of integrating water quality enhancement and compliance goals
into the city’s Capital Improvement Program.
259
Public Works
Utilities Division
2015 Accomplishments
Completed replacement of the Betasso Water Treatment Facility backwash pumping
systems
Installed a new plant effluent meter at the Boulder Reservoir Water Treatment Facility
Replaced the segment of the Sunshine Transmission Pipeline between Sunshine Hydro
and 4th and Mapleton
Conducted Green Lake Number 2 Dam Assessment and Rehabilitation Study
Conducted Albion Dam Assessment and Rehabilitation Study
Increased preventative maintenance of water distribution system
Completed design, bid, and started construction for modifications to the IBM
Wastewater Lift Station
Updated both the Wastewater Collection System Master Plan and Stormwater Master
Plan
Continued flood recovery, repair and remediation including coordination with FEMA for
reimbursement
Completed flood mapping studies for Boulder Slough, Upper Goose and Twomile
Canyon Creeks.
Table 8-60: Utilities Division Summary Budget
2014
Actual
2015
Approved
2016
Approved
Administration 11.95 12.45 13.10
Planning and Project Management 6.92 8.17 8.62
Distribution and Collection System Maintenance 45.25 51.50 51.50
Water Resources and Hydroelectric 7.00 9.00 9.00
Water Treatment 26.00 26.00 26.00
Wastewater Treatment 29.00 29.00 29.00
Water Quality Environmental Services 21.75 22.75 22.75
Capital Improvement Program 6.30 8.05 8.05
TOTAL STAFFING 154.17 166.92 168.02
Administration 1,935,154$ 2,175,002$ 2,336,361$
Planning and Project Management 1,976,228 2,305,154 2,355,272
Water Resources and Hydroelectric 2,703,753 2,622,787 2,754,443
Water Treatment 4,406,801 4,655,178 4,766,150
Wastewater Treatment 4,883,284 5,166,106 5,113,656
Water Quality Environmental Services 3,187,450 3,792,779 3,869,763
Distribution and Collection System Maintenance 5,800,270 6,858,459 6,438,350
Transfers and Capital Payments 32,309,809 63,831,262 62,900,868
TOTAL EXPENDITURE 57,202,749$ 91,406,728$ 90,534,864$
Lottery 90,196$ 125,400$ 127,275$
Transportation 181,357 182,107 185,701
Water Utility 26,248,270 32,674,594 58,901,788
Wastewater Utility 16,138,946 32,483,090 19,555,218
Stormwater/Flood Management Utility 14,543,981 25,941,537 11,764,882
TOTAL FUNDING 57,202,749$ 91,406,728$ 90,534,864$
STAFFING
EXPENDITURE
FUND
260
Public Works
Utilities Division
2015 Accomplishments (cont’d)
Completed mitigation plans for South Boulder Creek and Gregory Canyon Creek
Issued bonds, bid and started construction of the Wonderland Creek flood mitigation
project
Completed new required water conservation reporting to the State
Key Initiatives for 2016
Continue increased waterline replacement to coordinate with residential street
reconstruction program
Continue maintenance work on the Barker Gravity Line through prioritized repair
projects
Complete Betasso Water Treatment Plant capital project final design of improvements
and begin construction phase
Bid and begin construction of Wastewater interceptor replacement/rehabilitation
project
Continue increased lining of sanitary sewer pipes to reduce rainfall induced infiltration
and inflow
Complete construction of WWTF improvements to more effectively meet nitrogen
removal requirements
Complete analysis for rate study for the Water, Wastewater and Stormwater/Flood
Management Utilities
Finish improvements at the IBM lift station necessary to meet permit regulations
Continue exploration of options to modernize cogeneration facility at the WWTF
Implement new state water quality requirements for the city’s Municipal Separate Storm
Sewer System (MS4) Permit
Participate in state water quality work groups and Water Quality Control Commission
hearings to evaluate appropriate water quality criteria and regulatory impacts
Complete the pre- and post-wildfire planning project for water supply protection
Continue planning and right-of-way acquisition for the Carter Lake Pipeline project
261
Table 8-61: Utilities Division Significant Changes Between 2015 and 2016 Budget
Public Works
Utilities Division
2015
Approved
Budget
2016
Approved
Budget
Total
Change
2015
FTE
2016
FTE
FTE
Change
Nederland Wastewater Treatment Facility Improvement
Intergovernmental Agreement Reimbursement $ - $ 17,300 $ 17,300 0.00 0.00 0.00
Betasso Water Treatment Plant Residuals Disposal 180,000 270,000 90,000 0.00 0.00 0.00
Xcel Standby Electric Service Charges for Boulder
Canyon Hydro - 35,000 35,000 0.00 0.00 0.00
Northern Water Colorado Big Thompson Project Rate
Increase 289,000 361,000 72,000 0.00 0.00 0.00
Total Changes, Public Works - Utilities 214,300 $ 0.00
WATER UTILITY FUND
262
Table 8-62: Utilities Division
Department Detail
Public Works
Utilities Division
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Billing Services 5.75 931,876$ 5.75 831,283$ 5.75 858,771$ - 27,489$
Division Administration 6.20 1,003,278 6.70 1,343,720 7.35 1,477,590 0.65 133,870
Subtotal 11.95 1,935,154$ 12.45 2,175,002$ 13.10 2,336,361$ 0.65 161,359$
Planning and Project Management
Flood Management 0.75 572,793$ 1.25 650,810$ 2.25 730,764$ 1.00 79,954$
Planning and Project Management 6.17 1,403,435 6.92 1,654,344 6.37 1,624,508 (0.55) (29,836)
Subtotal 6.92 1,976,228$ 8.17 2,305,154$ 8.62 2,355,272$ 0.45 50,118$
Collection System Maintenance 14.20 1,576,477$ 15.75 1,883,334$ 14.50 1,647,824$ (1.25) (235,510)$
Distribution System Maintenance 14.45 2,085,719 15.40 2,014,388 15.45 2,066,099 0.05 51,711
Flood Channel Maintenance 2.80 429,563 3.55 444,723 3.55 428,154 0.00 (16,569)
Meter Operations 8.00 1,003,021 6.00 1,160,465 6.50 1,194,955 0.50 34,489
Storm Sewer Maintenance 5.80 705,491 10.80 1,355,549 11.50 1,101,318 0.70 (254,231)
Subtotal 45.25 5,800,270$ 51.50 6,858,459$ 51.50 6,438,350$ 0.00 (420,109)$
Water Resources and Hydroelectric
Hydroelectric Operations 3.00 529,084$ 3.00 463,858$ 3.00 508,496$ - 44,639$
Raw Water Facilities Operations 2.00 387,768 2.00 382,092 2.00 391,370 - 9,278
Water Resources Operations 2.00 1,786,901 4.00 1,776,838 4.00 1,854,577 - 77,739
Subtotal 7.00 2,703,753$ 9.00 2,622,787$ 9.00 2,754,443$ - 131,656$
Water Treatment
Water Treatment Plants Operations 26.00 4,406,801$ 26.00 4,655,178$ 26.00 4,766,150$ - 110,972$
Subtotal 26.00 4,406,801$ 26.00 4,655,178$ 26.00 4,766,150$ - 110,972$
Wastewater Treatment
Marshall Landfill Operations - -$ - 35,000$ - 35,000$ - -$
29.00 4,883,284 29.00 5,131,106 29.00 5,078,656 - (52,450)
Subtotal 29.00 4,883,284$ 29.00 5,166,106$ 29.00 5,113,656$ - (52,450)$
- 306,763$ - 342,145$ - 342,145$ - -$
Industrial Pretreatment 3.76 342,515 3.87 423,638 3.67 415,075 (0.20) (8,562)
Stormwater Permit Compliance 1.67 256,623 1.83 355,939 1.75 374,327 (0.08) 18,389
Stormwater Quality Operations 3.95 380,931 3.45 421,328 4.05 519,924 0.60 98,597
Wastewater Quality Operations 3.96 533,885 5.02 792,643 4.92 802,778 (0.10) 10,134
Water Conservation 1.51 346,436 1.62 464,685 1.23 412,058 (0.39) (52,627)
Water Quality Operations 6.90 1,020,298 6.96 992,402 7.13 1,003,455 0.17 11,053
Subtotal 21.75 3,187,450$ 22.75 3,792,779$ 22.75 3,869,763$ 0.00 76,984$
Capital Improvement Program 6.30 17,241,015$ 8.05 46,088,483$ 8.05 43,016,606$ - (3,071,877)$
Cost Allocation/ Transfers 3,017,534 2,694,141 3,039,259 345,118
Debt Service and Windy Gap 12,051,261 15,048,638 16,845,003 1,796,365
Subtotal 6.30 32,309,809$ 8.05 63,831,262$ 8.05 62,900,868$ - (930,394)$
Total 154.17 57,202,749$ 166.92 91,406,728$ 168.02 90,534,864$ 1.10 (871,864)$
Wastewater Treatment Plant
Distribution and Collection System
Maintenance
Water Quality Environmental
Services
Hazardous Materials Management
Capital Improvement Program, Cost
Allocation, Transfers and Capital
Payments
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2015 Approved to 2016
Approved2014 Actual
2016 Approved
Budget
2015 Approved
Budget
263
Table 8-62: Utilities Division
Department Detail (cont’d)
Public Works
Utilities Division
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2015 Approved to 2016
Approved2014 Actual
2016 Approved
Budget
2015 Approved
Budget
Personnel 13,282,749$ 14,370,658$ 14,668,790$ 298,132$
Operating 13,400,993 14,005,122 13,052,879$ (952,244)
Interdepartmental Charges 4,511,475 2,041,309 1,736,404$ (304,905)
Capital 13,034,943 46,830,864 43,811,487$ (3,019,377)
Debt Service 9,955,056 11,464,634 14,226,045$ 2,761,411
Other Financing 3,017,534 2,694,141 3,039,260$ 345,119
Total 57,202,749$ 91,406,728$ 90,534,864$ (871,864)$
Lottery - 90,196$ - 125,400$ - 127,275$ - 1,875$
Transportation 0.80 181,357 0.85 182,107 0.85 185,701 - 3,594
Water Utility 74.57 26,248,270 75.40 32,674,594 76.69 58,901,788 1.29 26,227,194
Wastewater Utility 57.12 16,138,946 61.23 32,483,090 59.25 19,555,218 (1.98) (12,927,872)
21.68 14,543,981 29.44 25,941,537 31.23 11,764,882 1.79 (14,176,655)
Total 154.17 57,202,749$ 166.92 91,406,728$ 168.02 90,534,864$ 1.10 (871,864)$
Stormwater/Flood Management Utility
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
264
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265
City of Boulder
Fund Financials
2016 Annual Budget
266 Table 9-01: General Fund, 2016 Fund Financial GENERAL2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance38,571 46,320$ 31,711$ 27,708$ 28,482$ 28,363$ 33,570$ 41,053$ Sources of FundsCurrent Revenue-Sales/Use Tax 54,048$ 56,858$ 58,366$ 60,451$ 62,611$ 69,094$ 71,565$ 74,125$ Tax Increment (10th & Walnut) surplus 1,317 - - - - - - - Food Service Tax 631 656 682 710 738 768 798 830 Property Tax 20,087 20,453 21,067 21,699 22,350 23,021 23,711 24,423 Public Safety Property Tax 5,072 5,147 5,301 5,460 5,624 5,793 5,966 6,145 Cable TV Franchise & PEG Fees 1,419 1,433 1,448 1,462 1,477 1,491 1,506 1,521 Liquor Occupation Tax 307 600 326 335 346 356 367 378 Telephone Occupation Tax 729 729 729 729 729 729 729 729 Utility Occupation Tax16,180 6,365 6,365 6,556 4,550 4,687 4,828 4,972Accommodation Tax 5,898 6,192 6,502 6,827 7,168 7,527 7,903 8,298 Admission Tax 546 560 574 588 603 618 633 649 Xcel Franchise Fee - - - - - - - - Specific Ownership Tax 1,651 1,500 1,530 1,561 1,592 1,624 1,656 1,689 Tobacco Tax303 303 303 303 303 303 303 303 Rec Marijuana Tax, Fees & Licenses1,723 1,500 1,560 1,623 1,689 1,759 1,832 1,908 NPP and Other Parking Revenue223 223 253 253 253 253 253 253 Meters-Out of Parking Districts 631 540 596 596 596 596 596 596 Sale of Other Services3939 500 510 520 531 541 552 563 Sale of Goods 71 73 75 78 80 82 85 87 Licenses 493 508 523 539 555 572 589 606 Court Fees and Charges 1,590 1,600 1,600 1,600 1,600 1,600 1,600 1,600 Parking Violations 1,764 2,003 2,003 2,003 2,003 2,003 2,003 2,003 Other Fines & Penalties 5 5 5 5 6 6 6 6 Court Awards-DUI, No Ins. & Seized Property149 153 158 163 168 173 178 183 Photo Enforcement Revenue 1,670 1,507 1,522 1,522 1,522 1,522 1,522 1,522 Other Governmental 417 430 442 456 469 483 498 513 Interest Income 216 220 225 229 234 238 243 248 Rental Income 129 133 137 141 145 150 154 159 Other Revenue5470 3,325 525 525 525 525 525 525 Housing/Human Services Fees 343 146 136 139 141 144 147 150 Parks Fees (see Other Revenue) 223 225 226 227 228 230 231 232 Sub-Total Revenue109,244$ 113,889$ 113,690$ 117,300$ 118,835$ 126,886$ 130,979$ 135,218$
267 Table 9-01: General Fund, 2016 Fund Financial (cont’d) Other Revenue-Grants43,031$ 681$ 687$ 649$ 649$ 649$ 649$ 649$ Carryovers and Supplementals from Add'l Revenue - 559 - - - - - - Meters-Within Parking Districts 2,885 2,845 2,845 2,845 2,845 2,845 2,845 2,845 Trash Hauler Occupation Tax 1,774 1,670 1,766 1,784 1,802 1,820 1,838 1,856 Disposable Bag fees 350 275 261 248 236 224 213 202 Education Excise Tax (to Fund Balance Reserves) 6 - - - - - - - Sub-Total Other Revenue8,046$ 6,030$ 5,559$ 5,526$ 5,532$ 5,538$ 5,545$ 5,552$ Transfers In-Cost Allocation - Current Opr Costs-All Funds 7,822$ 8,037$ 8,854$ 9,208$ 9,576$ 9,960$ 10,358$ 10,772$ Other Transfers 142 152 161 180 184 188 168 147 Mall Reimbursement from CAGID (see Revenue)- - - - - - - - Sub-Total Transfers In7,964$ 8,189$ 9,015$ 9,388$ 9,760$ 10,148$ 10,526$ 10,919$ Total Annual Sources 125,254$ 128,108$ 128,264$ 132,214$ 134,128$ 142,572$ 147,049$ 151,690$ 163,825$ 174,427$ 159,976$ 159,921$ 162,610$ 170,934$ 180,619$ 192,743$ Uses of FundsAllocations (excluding debt and transfers) -City Council 196$ 223$ 238$ 245$ 252$ 260$ 268$ 276$ Municipal Court 1,897 2,214 2,316 2,249 2,319 2,392 2,466 2,543 City Attorney 2,441 2,881 2,999 3,093 3,189 3,289 3,391 3,497 City Clerk's Office 594 530 526 542 499 514 530 547 City Manager61,283 1,509 2,152 2,219 2,288 2,360 2,434 2,509 West Nile Virus Program 244 250 259 250 250 250 250 250 Energy Strategy1, 21,923 6,943 - - - - - - Conference and Visitors Bureau 1,527 1,754 1,856 1,928 2,018 2,119 2,219 2,325 Non-departmental 467 248 294 294 294 294 294 294 Cyber Café Loan Repayments 248 - - - - - - - Citywide Memberships 125 154 159 159 159 159 159 159 Contingency 114 146 146 146 146 146 146 146 Fuel Contingency - 190 190 190 190 190 190 190 Extraordinary Personnel Expense - 120 120 120 120 120 120 120 Waste Reduction Project (6400 Arapahoe)52 - - - - - - - Community Vitality62,062 2,486 2,562 2,642 2,724 2,809 2,897 2,988 Total Sources (Including Beginning Fund Balance) GENERAL2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected Projected
268 Table 9-01: General Fund, 2016 Fund Financial (cont’d) GENERAL2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedCommunications 792 1,076 1,711 1,764 1,707 1,760 1,815 1,872 Unemployment & Volunteer Ins 199 107 107 110 114 117 121 125 Property & Casualty Ins. 1,610 1,658 1,741 1,759 1,812 1,866 1,922 1,980 Compensated Absences 730 764 819 845 871 898 926 955 Worker's Compensation (Refund) - - - - - - - - Information Technology 5,024 4,780 5,746 5,848 6,030 6,218 6,412 6,613 IT/Technology Funding 340 340 404 404 404 404 404 404 IT/Telecommunications Funding 48 48 48 48 48 48 48 48 Human Resources 2,281 2,948 3,870 3,776 3,894 4,016 4,141 4,270 Finance 4,015 3,875 4,605 4,749 4,897 5,050 5,207 5,370 Campaign Financing - 46 - 46 - 46 - 46 Police 31,545 33,666 34,037 35,070 36,164 37,293 38,457 39,658 Fire 18,139 18,339 18,814 19,401 20,007 20,631 21,275 21,939 Public Works 5,488 3,852 4,196 4,327 4,462 4,601 4,745 4,893 Municipal Facilities Fund - 880 880 880 880 880 880 880 Equipment Replacement - 26 34 34 34 34 34 34 Facilities Renovation & Replacement - 1,669 1,669 1,669 1,669 1,669 1,669 1,669 Parks & Recreation 4,580 4,643 4,699 4,846 4,997 5,153 5,314 5,480 Library and Arts 646 578 945 974 1,004 1,036 1,068 1,102 Real Estate (Open Space) 153 149 154 159 164 169 174 180 Human Services 6,474 6,630 7,002 7,221 7,446 7,678 7,918 8,165 Humane Society Bldg Loan 60 60 60 60 60 60 60 60 Planning, Housing + Sustainability61,552 1,386 2,424 2,416 2,453 2,529 2,608 2,690 Police/Fire Old Hire Contribution 368 626 680 630 628 627 628 630 13th Street Voluntary Cleanup Loan repayment 517 811 811 811 811 334 - - Education Excise Tax programs 412 - - - - - - - Carryovers and Supplementals - Add'l Revenue - 2,059 - - - - - - Energy Contingency - 1,000 278 - - - - - Boulder Community Hospital5- 3,000 3,000 - - - - - Other one-time 488 1,090 500 - - - - - Ongoing Adjustments - - - - - - - - Sub-Total Uses of Funds98,634$ 115,754$ 113,051$ 111,923$ 115,006$ 118,021$ 121,193$ 124,906$ Debt-Existing Debt -$ -$ -$ -$ -$ -$ -$ -$ Pension Obligation Bonds 689 687 686 685 687 688 687 685 CIS Bonds 3,995 3,995 3,994 3,995 3,334 3,331 3,331 3,333 Waste Reduction Project (6400 Arapahoe)428 423 421 424 421 423 424 424 Misc One-time Transfers - - - - - - - - Sub-Total Debt5,112$ 5,105$ 5,101$ 5,104$ 4,442$ 4,442$ 4,442$ 4,442$
269 Table 9-01: General Fund, 2016 Fund Financial (cont’d) GENERAL2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedTransfers Out-Recreation Activity Fund 1,453$ 1,378$ 1,466$ 1,512$ 1,559$ 1,608$ 1,658$ 1,710$ Planning and Development Services Fund 2,125 2,192 2,293 2,365 2,438 2,514 2,593 2,674 Affordable Housing Fund 240 240 240 240 240 240 240 240 Library Fund 6,587 6,586 6,207 6,416 6,616 6,823 7,036 7,256 Open Space Fund (Mountain Parks) 1,103 1,141 1,166 1,202 1,240 1,279 - - CAGID and UHGID Funds (Parking Meter Revenue) 1,950 1,950 2,000 2,000 2,000 2,000 2,000 2,000 CAGID 10th & Walnut debt/costs - 285 193 201 180 191 166 185 Utilities Fund (Fire Training Center property) 93 93 93 93 93 93 93 93 Prop and Casualty Fund - - - - - - - - Transportation Fund (excess Photo Enforcement Rev) 63 - - - - - - - Fleet Fund (interfund loan for Valmont Butte, hail damage)145 145 145 145 145 145 145 145 Boulder Junction GID - Parking (interfund loan) - 324 313 238 287 9 - - Adjustment to balance Pay Period 27 Reserve - - - - - - - - Sub-Total Transfers Out13,759$ 14,334$ 14,116$ 14,412$ 14,799$ 14,902$ 13,931$ 14,302$ .15% Sales Tax Expenditures- Fund 117 -$ -$ -$ -$ -$ -$ -$ -$ Sub-Total .15 Sales Tax-$ -$ -$ -$ -$ -$ -$ -$ Total Uses of Funds 117,505$ 135,193$ 132,268$ 131,439$ 134,247$ 137,365$ 139,566$ 143,650$ Current Surplus (Deficit)7,749$ (7,085)$ (4,004)$ 775$ (120)$ 5,207$ 7,483$ 8,040$ Less One-Time Expenditures-$ (10,535)$ (6,757)$ (1,146)$ (811)$ (334)$ -$ -$ Annual Surplus (Deficit)7,749$ 3,450$ 2,753$ 1,921$ 691$ 5,541$ 7,483$ 8,040$ Carryovers and Supplementals -$ 6,782$ -$ -$ -$ -$ -$ -$ Encumbrance Carryovers - 741 - - - - - - Total Carryovers-$ 7,523$ -$ -$ -$ -$ -$ -$ Use of Pay Period 27 Reserve -$ -$ -$ -$ -$ -$ -$ -$ Ending Fund Balance BeforeReserves 46,320$ 31,711$ 27,708$ 28,482$ 28,363$ 33,570$ 41,053$ 49,093$
270 Table 9-01: General Fund, 2016 Fund Financial (cont’d) GENERAL2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedReservesReserved per reserve policy 17,171$ 20,177$ 21,053$ 20,926$ 21,376$ 21,874$ 22,227$ 22,880$ Legally restricted fund balance 1,268 1,268 1,268 1,268 1,268 1,268 1,268 1,268 Restricted by Management 2,545 2,545 2,545 2,545 2,545 2,545 2,545 2,545 Wage Accrual Reserve (PP27) 1,431 1,792 2,153 2,514 2,875 3,236 3,597 3,958 Total Designations22,416$ 25,782$ 27,020$ 27,254$ 28,064$ 28,924$ 29,637$ 30,652$ Ending Fund Balance After Reserves 23,904$ 5,929$ 688$ 1,228$ 298$ 4,646$ 11,416$ 18,441$ 2 Previously titled Clean Energy Study.3 Includes $738,410 in insurance proceeds related to 2013 Flood damage4 Includes $1.8 million FEMA and State reimbursement for 2013 Flood damages in 2014.5 In 2015 $3 million appropriated in earnest money. It is expected that this will be returned to the city either as a part of a reimbursement resolution if bonds or COPs are issued, or return of earnest money from BCH if property not purchased. It is unknown at this time if the equivalent of a 1st year's debt payment would need to be reserved in order for COP financing. 2016 shows this coverage.1 The Utilities Occupation Tax expires at the end of 2017. Starting in 2018, if funding were not continued, either through contribution from a municipal electric utility or, barring the creation of a municipal electric utility, through tax renewal or other means, adjustments to expenditure would be made. For the purposes of current fund balance analysis, we have included ongoing revenue and corresponding expenditure in these years. This will be reviewed in the 2016 budget process.6Departments as per reorganization noted in organizational assessment update Information Packet of Sept. 15, 2015.
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272 Table 9-02: .25 Cent Sales Tax Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance3,433,522$ 3,662,451$ 2,188,919$ 3,370,082$ 3,379,347$ 3,583,984$ 4,489,100$ 5,104,466$ Sources of FundsSales Tax 8,056,510$ 8,461,016$ 8,685,450$ 8,995,642$ 9,317,043$ 9,650,060$ 9,995,118$ 10,352,654$ Interest 19,590 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Valmont City Park 285,077 50,000 100,000 105,000 110,250 115,763 121,551 127,628 Grants and Donations 104,388 - - - - - - Other Revenue 79,647 100,000 100,000 100,000 100,000 100,000 100,000 100,000 FEMA Flood Reimbursement 260,455 - - - - - - Total Sources of Funds8,805,667$ 8,631,016$ 8,905,450$ 9,220,642$ 9,547,293$ 9,885,823$ 10,236,669$ 10,600,282$ Uses of FundsOperatingLand Operations and Maintenance 1,567,139$ 2,126,779$ 2,069,583$ 2,110,975$ 2,153,194$ 2,196,258$ 2,240,183$ 2,284,987$ Valmont City Park Operations 457,951 443,525 473,783 483,259 492,924 502,782 512,838 523,095 Dept. Administration 684,955 839,331 1,169,518 1,204,604 1,240,742 1,277,964 1,316,303 1,355,792 Planning and Project Management 409,174 203,372 318,245 327,792 337,626 347,755 358,188 368,933 Sports Field Maintenance 529,181 497,844 510,902 521,120 531,542 542,173 553,017 564,077 Civic Park Complex 267,068 75,000 - - - - - - Historical & Cultural 75,332 50,000 - - - - - - FAM - Ongoing and Major Maintenance 490,106 450,262 450,262 450,262 450,262 450,262 450,262 450,262 Capital Refurbishment Projects 187,767 400,000 200,000 200,000 200,000 200,000 200,000 200,000 Cost Allocation 277,065 430,222 484,294 503,666 503,666 523,812 523,812 544,765 Debt Service 2,192,450 2,194,700 - - - - - - Capital Improvement Program 1,404,649 512,051 2,047,700 3,409,700 3,432,700 2,939,700 3,466,700 2,939,700 Newcomers Legacy Playground - 187,949 - - - - - Carryover/ & Encumbrances - 1,614,646 - - - - - ATB's - 78,867 - - - - - Flood Recovery Expenses 33,901 - - - - - - Total Uses of Funds8,576,738$ 10,104,548$ 7,724,287$ 9,211,377$ 9,342,656$ 8,980,707$ 9,621,303$ 9,231,611$ Ending Fund Balance Before Reserves3,662,451$ 2,188,919$ 3,370,082$ 3,379,347$ 3,583,984$ 4,489,100$ 5,104,466$ 6,473,138$ ReservesCoulehan Memorial -$ 32,711$ -$ -$ -$ -$ -$ Operating Reserve - 385,552 522,633 802,712 818,954 838,612 855,651 876,247 FEMA De-obligation Reserve - 9,627 9,627 9,627 9,627 9,627 9,627 9,627 Pay Period 27 Reserve 18,600 43,600 68,600 93,600 118,600 143,600 168,600 193,600 Sick/Vacation/Bonus Reserve 148,944 153,413 158,015 162,755 167,638 172,667 177,847 183,183 Total Reserves167,544$ 624,902$ 758,874$ 1,068,695$ 1,114,819$ 1,164,506$ 1,211,725$ 1,262,657$ Ending Fund Balance After Reserves 3,494,907$ 1,564,017$ 2,611,208$ 2,310,653$ 2,469,165$ 3,324,594$ 3,892,741$ 5,210,481$ .25 CENT SALES TAX
273 Table 9-03: Affordable Housing Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance19,196,686$ 15,767,653$ 737,606$ 1,289,767$ 1,787,498$ 2,224,896$ 2,595,507$ 2,892,083$ Sources of FundsCash In Lieu of Affordable Units 5,125,187$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ Transfer from General Fund 240,000 240,000 240,000 240,000 240,000 240,000 240,000 240,000 Proceeds from Line of Credit Projects (Pollard) 156,000 - - - - - - - Linkage Fee 780,217 - 858,239 901,151 946,208 993,519 1,043,195 1,095,354 Interest 154,975 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Housing Application Fees 3,614 4,214 4,214 4,384 4,472 4,561 4,561 4,561 Other 19,955 - - - - - - - Total Sources of Funds6,479,947$ 1,264,214$ 2,122,453$ 2,165,534$ 2,210,680$ 2,258,080$ 2,307,755$ 2,359,915$ Uses of FundsProgram Management 487,911$ 622,210$ 754,187$ 776,812$ 800,117$ 824,120$ 848,844$ 874,309$ Cost Allocation 45,844 128,965 96,055 98,937 101,905 104,962 108,111 111,354 Acquisition, Rehabilitation and Construction 9,375,224 528,495 720,050 792,055 871,260 958,386 1,054,225 1,159,648 Project Carryover and Encumbrances 15,014,590 - - - - - - Total Uses of Funds9,908,980$ 16,294,260$ 1,570,292$ 1,667,804$ 1,773,282$ 1,887,468$ 2,011,180$ 2,145,311$ Ending Fund Balance Before Reserves15,767,653$ 737,606$ 1,289,767$ 1,787,498$ 2,224,896$ 2,595,507$ 2,892,083$ 3,106,688$ ReservesSick/Vacation/Bonus Liability 24,683$ 35,664$ 46,645$ 57,626$ 68,607$ 79,588$ 79,588$ 79,588$ Pay Period 27 Reserve 6,080 7,880 11,380 14,880 18,380 21,880 25,380 28,880 Total Reserves30,763$ 43,544$ 58,025$ 72,506$ 86,987$ 101,469$ 104,969$ 108,469$ Ending Fund Balance After Reserves 15,736,890$ 694,062$ 1,231,742$ 1,714,992$ 2,137,909$ 2,494,038$ 2,787,114$ 2,998,219$ 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
274 Table 9-04: Airport Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance345,911$ 226,372$ 598,918$ 716,931$ 878,506$ 1,015,224$ 1,192,772$ 1,128,918$ Sources of FundsAirport Rental 486,081$ 549,664$ 563,955$ 578,618$ 593,662$ 609,097$ 624,934$ 641,182$ Fuel Flowage Fees 10,709 10,866 11,192 11,528 11,874 12,230 12,597 12,975 Federal Grant - - - - 191,500 - 3,600,000 - State Grant 1,111,943 - - - 210,638 - 650,000 - Miscellaneous Revenues 3,270 - - - - - - - Interest on Investments 3,485 1,524 4,791 7,169 8,785 10,152 11,928 11,289 Sale of Land - 500,000 - - Estimated Revenue from ATB's & Carryover - 45,284 - - - - - - Total Sources of Funds1,615,487$ 1,107,338$ 579,938$ 597,315$ 1,016,459$ 631,479$ 4,899,458$ 665,446$ Uses of Funds3.88% 3.88%Airport Management 153,657$ 343,654$ 357,604$ 364,756$ 372,051$ 379,492$ 387,082$ 398,695$ ###Transportation Administration 189,848 27,606 27,710 28,541 29,397 30,279 31,188 32,123 ###Cost Allocation 102,959 35,734 41,611 42,443 43,292 44,158 45,041 45,942 Loan Repayment 6,072 25,000 35,000 50,000 50,000 50,000 25,000 25,000 Capital Improvement Program 1,282,490 - - - 434,999 - 4,500,000 - Appropriations from ATBs & Carryover - 302,797 - - - - - - Tota Total Uses of Funds1,735,026$ 734,792$ 461,925$ 435,740$ 879,740$ 453,929$ 4,963,311$ 476,760$ Ending Fund Balance Before Reserves226,372$ 598,918$ 716,931$ 878,506$ 1,015,224$ 1,192,772$ 1,128,918$ 1,317,602$ ReservesDesignated Reserve 111,616$ 101,749$ 104,801$ 107,945$ 111,183$ 114,519$ 117,955$ 121,493$ Sick & Vacation Liability Reserve 9,510 9,795 10,089 10,392 10,704 11,025 11,355 11,696 Pay Period 27 Reserve 1,300 1,300 1,300 2,600 2,600 2,600 2,600 2,600 Total Reserves122,426$ 112,844$ 116,190$ 120,937$ 124,487$ 128,144$ 131,910$ 135,789$ Ending Fund Balance After Reserves 103,946$ 486,074$ 600,741$ 757,569$ 890,737$ 1,064,629$ 997,008$ 1,181,813$ AIRPORT
275 Table 9-05: Boulder Junction Access District (GID) - Parking Fund, 2016 Fund Financial BOULDER JUNCTION ACCESS DISTRICT (GID) - PARKING2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance28,387$ 48,994$ 49,496$ 43,351$ 44,513$ 51,339$ 51,549$ 52,516$ Sources of Funds Property Tax 23,406$ 50,638$ 50,638$ 131,842$ 146,115$ 397,027$ 397,027$ 397,027$ Ownership Tax 1,285 2,532 2,532 6,592 7,306 19,851 19,851 19,851 Interest on Investment 231 265 307 269 276 318 320 326 Long Term garage parking revenue - 37,500 41,250 45,375 49,913 54,904 60,394 66,434 Short Term garage parking revenue - 18,000 19,800 23,760 28,512 34,214 41,057 49,269 Transfer from CAGID for Operating Loan - - - - - - - - Transfer from GF for loan gap payment - 324,365 312,848 238,461 288,106 9,405 - - Total Sources of Funds24,922$ 433,300$ 427,375$ 446,299$ 520,227$ 515,720$ 518,649$ 532,906$ Uses of Funds Parking Garage operations - Contract -$ 42,389$ 42,389$ 43,661$ 44,970$ 46,320$ 47,709$ 49,140$ BJAD - GID/ Parking - Admin Personnel - - - 10,017 10,418 10,834 11,268 11,718 BJGID/Admin NonPersonnel 2,029 10,314 10,314 10,520 10,731 10,945 11,164 11,387 Transfers to Other Funds Payment to CAGID for operating loan 2,285 2,285 2,285 2,285 2,285 2,285 2,285 2,285 Payment to GF for gap loan - - - - - - - - Cost Allocation - 5,433 6,155 6,278 6,404 6,532 6,663 6,796 Capital Acquition - - - - 66,217 66,217 66,217 66,217 Debt: Lease Purchase payment to Pederson Development - 372,376 372,376 372,376 372,376 372,376 372,376 372,376 Total Uses of Funds4,315$ 432,798$ 433,519$ 445,137$ 513,401$ 515,510$ 517,683$ 519,921$ Ending Fund Balance Before Reserves48,994$ 49,496$ 43,351$ 44,513$ 51,339$ 51,549$ 52,516$ 65,501$ ReservesOperating Reserve 431$ 43,280$ 43,351$ 44,513$ 51,339$ 51,549$ 51,768$ 51,992$ Total Reserves431$ 43,280$ 43,351$ 44,513$ 51,339$ 51,549$ 51,768$ 51,992$ Ending Fund Balance After Reserves 48,563$ 6,216$ -$ -$ -$ -$ 748$ 13,509$
276 Table 9-06: Boulder Junction Access District (GID) - TDM Fund, 2016 Fund Financial 2014 2015 2016** 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance32,147$ 47,886$ 23,932$ 1$ 108,161$ 219,970$ 233,557$ 246,246$ Sources of Funds Property Tax 16,322$ 28,447$ 40,422$ 65,921$ 72,558$ 198,513$ 198,513$ 198,513$ Ownership Tax 892 1,268 2,021 3,296 3,628 9,926 9,926 9,926 Payments In Lieu of Taxes - 94,328 109,343 241,492 230,212 - - - Interest on Investment 226 698 - 0 671 1,364 1,448 1,527 Total Sources of Funds17,440$ 124,741$ 151,786$ 310,709$ 307,068$ 209,802$ 209,887$ 209,965$ Uses of Funds TDM Admin Personnel -$ -$ -$ 10,000$ 10,400$ 10,816$ 11,249$ 11,699$ TDM Admin NPE 1,176 2,547 2,547 2,598 2,650 2,703 2,757 2,812 TDM Program NPE - 19,745 19,745 20,140 20,543 20,954 21,373 21,800 TDM Programs Eco Pass - 74,244 110,125 100,087 100,087 100,087 100,087 100,087 Car Share - 12,894 21,440 8,218 - - - - Bike Share 525 36,060 18,220 57,793 57,793 57,793 57,793 57,793 Transfers - Cost Allocation - 3,205 3,640 3,713 3,787 3,863 3,940 4,019 Total Uses of Funds1,701$ 148,695$ 175,717$ 202,549$ 195,260$ 196,215$ 197,198$ 198,210$ Ending Fund Balance Before Reserves47,886$ 23,932$ 1$ 108,161$ 219,970$ 233,557$ 246,246$ 258,001$ ReservesOperating Reserve 170$ 14,870$ -$ 20,255$ 19,526$ 19,622$ 19,720$ 19,821$ Total Reserves170$ 14,870$ -$ 20,255$ 19,526$ 19,622$ 19,720$ 19,821$ Ending Fund Balance After Reserves 47,716$ 9,062$ 1$ 87,906$ 200,444$ 213,935$ 226,526$ 238,180$ Notes:BOULDER JUNCTION ACCESS DISTRICT (GID) - TDM** The revenue funding stream for this fund is highly dependent at this time on "build out". As development of operations continue, revenues are expected to meet expenses and fund a 10 percent reserve.
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278 Table 9-07: Boulder Junction Improvement Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance1,511,952$ 2,965,039$ 628,298$ 607,912$ 295,296$ 1,153,022$ 1,129,111$ 2,943,500$ Sources of FundsTransportation DET 414,317$ 323,987$ 189,570$ 176,007$ 137,636$ 458,979$ 679,011$ -$ Transportation Use Tax 56,978 75,875 60,499 5,664 270,510 60,779 - - GF Construction Use Tax 123,114 193,482 154,272 14,444 689,800 154,987 - - Parks Impact Fees 592,607 207,816 136,694 213,478 134,856 543,083 892,715 - Parks Use Tax 18,999 31,615 25,208 2,360 112,712 25,325 - - Parkland DET (Bldr Jcn) 117,551 12,413 41,020 64,799 40,934 106,011 212,139 - Parkland DET (Citywide) 512,797 192,325 192,325 161,553 192,325 115,395 19,233 - Transfer - Transportation CIP 200,000 - - - - - - Interest on Investments 10,420 332 5,026 6,079 2,953 11,530 11,291 - Miscellaneous Revenues & Contributions 7,804 - - - - - - - Estimated Revenue from ATB's & Carryover - - - - - - - - Total Sources of Funds2,054,587$ 1,037,845$ 804,614$ 644,384$ 1,581,726$ 1,476,089$ 1,814,389$ -$ Uses of FundsDivision Administration -$ -$ -$ -$ -$ -$ -$ -$ Adopted Key Public ImprovementsTransportation Development Coordination 161,590 75,000 75,000 75,000 - - - - Trafic Signals - - - 532,000 - - - - Junction Place Enhancements - Pearl to Goose Creek 117,770 - - - - - - - Junction Place Enhancements - Goose Creek to Bluff 7,925 577,000 - - - - - - Junction Place Bridge at Goose Creek - - - - - - - - Pearl Parkway 30th to Railroad 203,718 - - - - - - - Parks Pocket Park - - 750,000 350,000 350,000 - - - Historic Depot - - - - - - - - Rail Plaza - - - - 374,000 1,500,000 - - Appropriations from ATBs and Carryovers - 2,722,586 - - - - - - Total Uses of Funds601,500$ 3,374,586$ 825,000$ 957,000$ 724,000$ 1,500,000$ -$ -$ Ending Fund Balance Before Reserves2,965,039$ 628,298$ 607,912$ 295,296$ 1,153,022$ 1,129,111$ 2,943,500$ 2,943,500$ Reserves Pay Period 27 Reserve - 1,500 1,500 1,500 1,500 1,500 1,500 1,500 Total Reserves-$ 1,500$ 1,500$ 1,500$ 1,500$ 1,500$ 1,500$ 1,500$ Ending Fund Balance After Reserves 2,965,039$ 626,798$ 606,412$ 293,796$ 1,151,522$ 1,127,611$ 2,942,000$ 2,942,000$ BOULDER JUNCTION IMPROVEMENT
279 Table 9-08: Capital Development Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance2,943,508$ 6,322,627$ 7,595,899$ 9,498,792$ 11,564,835$ 13,639,416$ 15,245,510$ 16,521,421$ Sources of FundsExcise Taxes 2,462$ 126,382$ 101,599$ 101,599$ 101,599$ 101,599$ 101,599$ 101,599$ Interest - Excise Taxes 5,534 19,120 20,325 32,932 41,785 50,722 54,975 55,926 Impact Fees 2,918,763 485,878 1,169,130 1,169,130 1,169,130 1,169,130 1,169,130 1,169,130 Interest - Impact Fees 23,681 11,245 11,691 11,691 11,691 11,691 11,691 11,691 Transfer in from General Fund 516,550 811,200 811,200 811,200 811,200 334,101 - - Total Sources of Funds3,466,990$ 1,453,825$ 2,113,945$ 2,126,553$ 2,135,405$ 1,667,244$ 1,337,395$ 1,338,346$ Uses of FundsCost Allocation 6,131$ 3,888$ 4,547$ 4,005$ 4,125$ 4,249$ 4,376$ 4,507$ Excise Tax Administration 16,973 6,315 6,505 6,505 6,700 6,901 7,108 7,108 Capital Improvement Program- Excise Tax 63,206 170,350 50,000 50,000 50,000 50,000 50,000 50,000 Capital Improvement Program- Impact Fees 1,561 - - - - - - - Transfer to Library Fund (Impact Fees)150,000 Total Uses of Funds87,871$ 180,553$ 211,052$ 60,510$ 60,825$ 61,150$ 61,484$ 61,615$ Ending Fund Balance Before Reserves6,322,627$ 7,595,899$ 9,498,792$ 11,564,835$ 13,639,416$ 15,245,510$ 16,521,421$ 17,798,152$ ReservesRestricted Reserve - Excise Tax 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ Restricted Balance - Excise Tax 1,264,525 2,040,674 2,793,246 3,678,468 4,572,227 4,997,499 5,092,589 5,188,499 Restricted Balance - Impact Fee 4,558,102 5,055,225 6,236,046 7,416,867 8,597,689 9,778,510 10,959,331 12,140,152 Total Reserves6,322,627$ 7,595,899$ 5,152,166$ 6,552,585$ 7,961,791$ 9,379,833$ 10,329,658$ 10,951,426$ Ending Fund Balance After Reserves -$ -$ 4,346,626$ 5,012,251$ 5,677,624$ 5,865,677$ 6,191,763$ 6,846,726$ Note:Excise Tax Minimum Reserve $500,000CAPITAL DEVELOPMENT
280 Table 9-09: 2011 Capital Improvement Bond Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance34,004,397$ 11,269,571$ -$ -$ -$ -$ -$ -$ Sources of FundsInterest Income 122,884$ 30,249$ -$ -$ -$ -$ -$ -$ Total Sources of Funds122,884$ 30,249$ -$ -$ -$ -$ -$ -$ Uses of FundsCapital Improvement Bond Capital Projects 22,857,710$ 11,299,820$ -$ -$ -$ -$ -$ -$ Total Uses of Funds22,857,710$ 11,299,820$ -$ -$ -$ -$ -$ -$ Ending Fund Balance Before Reserves11,269,571$ -$ -$ -$ -$ -$ -$ -$ Total Reserves-$ -$ -$ -$ -$ -$ -$ -$ Ending Fund Balance After Reserves 11,269,571$ -$ -$ -$ -$ -$ -$ -$ Note: All bond proceeds were appropriated in 2012. Expenditures on bond projects are appropriated through carryover and encumbrance.2011 CAPITAL IMPROVEMENT BOND
281 Table 9-10: Climate Action Plan Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance1,123,681$ 1,229,979$ 187,521$ 76,584$ 82,877$ -$ -$ -$ Sources of FundsClimate Action Plan Tax 1,814,606$ 1,853,000$ 1,842,997$ 1,861,427$ 465,357$ -$ -$ -$ Interest 2,216 5,572 1,500 766 191 - - - Miscellaneous 158 - - - - - - - Grant Revenue 7,500 - - - - - - - Total Sources of Funds1,824,480$ 1,858,572$ 1,844,497$ 1,862,193$ 465,548$ -$ -$ -$ Uses of FundsCAP Administration 50,883$ 38,008$ 45,000$ 45,000$ 11,251$ -$ -$ -$ CAP Communications 47,091 85,000 88,211 88,211 22,053 - - - Program Tracking and Evaluation 88,549 100,371 70,516 70,516 17,629 - - - Boulder's Energy Future 208,387 - - - - - - - Market Innovation 168,381 200,000 10,000 10,000 2,500 - - - Commercial Energy 674,937 857,402 1,216,400 1,116,400 362,656 - - - Residential Energy 474,953 520,938 409,752 406,752 101,688 - - - Boulder County Sustainability Grant 5,000 - - - - - - - Cost Allocation - 98,461 115,556 119,023 30,648 - - - Adjustments to Base- 1,000,850 - - - - - - Total Uses of Funds1,718,182$ 2,901,030$ 1,955,433$ 1,855,900$ 548,425$ -$ -$ -$ Ending Fund Balance Before Reserves1,229,979$ 187,521$ 76,584$ 82,877$ -$ -$ -$ -$ Reserves Pay Period 27 Reserve 14,773$ 20,273$ 25,773$ 31,273$ -$ -$ -$ -$ Emergency Reserve 50,000 50,000 50,000 50,000 - - - - Total Reserves64,773$ 70,273$ 75,773$ 81,273$ -$ -$ -$ -$ Ending Fund Balance After Reserves 1,165,206$ 117,248$ 811$ 1,604$ -$ -$ -$ -$ Note:CAP Tax sunsets in March of 2018.CLIMATE ACTION PLAN
282 Table 9-11: Community Development Block Grant Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ Sources of FundsCurrent Year Federal Grant 976,907$ 704,991$ 634,492$ 634,492$ 634,492$ 634,492$ 634,492$ 634,492$ Available Prior Years Grant Balances - 702,878 - - - - - - Third Party Reimbursements 2,000.00 - - - - - - - Total Sources of Funds978,907$ 1,407,869$ 634,492$ 634,492$ 634,492$ 634,492$ 634,492$ 634,492$ Uses of FundsProgram Management 193,867$ 182,654$ 184,957$ 191,431$ 198,131$ 205,065$ 212,243$ 219,671$ Cost Allocation 28,878 14,954 17,785 18,496 19,236 20,006 20,806 21,638 Community Development and Housing Activities 756,162 451,131 431,750 424,565 417,125 409,421 401,443 393,183 Program Carryover and Encumbrances - 759,130 - - - - - - Total Uses of Funds978,907$ 1,407,869$ 634,492$ 634,492$ 634,492$ 634,492$ 634,492$ 634,492$ 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)
283 Table 9-12: Community Housing Assistance Program Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021 Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance $ 1,986,575 4,148,064$ 658,623$ 36,203$ 39,919$ 43,664$ 47,439$ 51,244$ Sources of FundsProperty Tax $ 2,020,684 2,058,695$ 2,264,564$ 2,332,501$ 2,402,476$ 2,474,550$ 2,548,787$ 2,625,250$ Housing Excise Tax 345,345 150,000 150,000 150,000 200,000 250,000 250,000 250,000 Interest 371,101 15,640 15,640 15,640 15,640 15,640 15,640 15,640 Loan repayment - 120,000 120,000 120,000 120,000 120,000 120,000 120,000 Proceeds from Sale of Units 280,203 - - - - - - - Other 12,401 - - - - - - - Total Sources of Funds $ 3,029,733 2,344,335$ 2,550,204$ 2,618,141$ 2,738,116$ 2,860,190$ 2,934,427$ 3,010,890$ Uses of FundsProgram Management $ 463,192 490,434$ 499,048$ 519,010$ 539,770$ 561,361$ 583,816$ 607,168$ Cost Allocation 40,129 57,079 53,055 55,177 57,384 59,680 62,067 64,550 Excise Tax Administration 6,131 6,315 6,505 6,700 6,901 7,108 7,321 7,541 Housing Project Grants/Funding: Acquisition, Rehabilitation and Construction 358,791 1,832,273 2,614,016 2,033,538 2,130,315 2,228,267 2,277,417 2,327,794 Project Carryover and Encumbrances - 3,447,675 - - - - - - Total Uses of Funds $ 868,243 5,833,776$ 3,172,624$ 2,614,425$ 2,734,371$ 2,856,416$ 2,930,621$ 3,007,053$ Ending Fund Balance Before Reserves $ 4,148,064 658,623$ 36,203$ 39,919$ 43,664$ 47,439$ 51,244$ 55,082$ ReservesSick/Vacation/Bonus Reserve $ 16,553 17,215$ 17,903$ 18,619$ 19,364$ 20,139$ 20,944$ 21,782$ Pay Period 27 Reserve 12,100 15,100 18,300 21,300 24,300 27,300 30,300 33,300 Total Reserves $ 28,653 32,315$ 36,203$ 39,919$ 43,664$ 47,439$ 51,244$ 55,082$ Ending Fund Balance After Reserves $ 4,119,412 626,308$ -$ -$ -$ -$ -$ -$ 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
284 Table 9-13: Compensated Absences Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual RevisedApproved Projected Projected Projected Projected ProjectedBeginning Fund Balance1,732,116$ 1,542,870$ 1,481,735$ 1,364,828$ 1,240,001$ 1,106,064$ 962,603$ 809,182$ Sources of Funds1% Transfer from the General Fund 730,411$ 763,913$ 819,027$ 839,503$ 860,490$ 882,002$ 904,053$ 922,134$ Interest on Investments 8,766 8,837 8,837 8,871 8,060 7,189 6,257 6,546 Total Sources of Funds739,177$ 772,750$ 827,864$ 848,374$ 868,550$ 889,193$ 910,310$ 928,680$ Uses of FundsRetirement and Termination Payout 891,580$ 826,274$ 936,159$ 964,243$ 993,171$ 1,022,966$ 1,053,655$ 1,074,728$ Cost Allocation 36,843 7,611 8,613 8,958 9,316 9,688 10,076 10,479 Total Uses of Funds928,423$ 833,885$ 944,772$ 973,201$ 1,002,487$ 1,032,654$ 1,063,731$ 1,085,207$ Ending Fund Balance 1,542,870$ 1,481,735$ 1,364,828$ 1,240,001$ 1,106,064$ 962,603$ 809,182$ 652,656$ COMPENSATED ABSENCES
285 Table 9-14: Computer Replacement Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual RevisedApproved Projected Projected Projected Projected ProjectedBeginning Fund Balance6,678,894$ 7,497,630$ 6,793,679$ 6,827,322$ 6,860,771$ 6,087,089$ 4,895,422$ 3,346,826$ Sources of FundsTransfer In - Worksation contributions 1,978,551$ 1,954,434$ 1,954,434$ 1,964,206$ 1,974,027$ 1,983,898$ 1,993,817$ 2,003,786$ Misc Used Equipment Sales 23,153 - - - - - - - Interest 38,433 18,439 19,022 19,117 19,210 17,044 13,707 9,371 Miscellaneous Revenue 18,618 - - - - - - - Total Sources of Funds2,058,755$ 1,972,873$ 1,973,456$ 1,983,323$ 1,993,238$ 2,000,941$ 2,007,524$ 2,013,157$ Uses of FundsComputer Replacements 340,451$ 578,813 625,000 572,450 612,522 655,398 750,365 802,891 Departmental Surplus - 536,000 268,000 - - - - - City-Wide Replacements 899,568 1,545,186 1,027,637 1,358,056 2,134,837 2,517,454 2,785,800 1,809,942 Cost Allocation - 16,825 19,176 19,368 19,561 19,757 19,955 20,154 Total Uses of Funds1,240,019$ 2,676,824$ 1,939,813$ 1,949,874$ 2,766,920$ 3,192,609$ 3,556,120$ 2,632,987$ Ending Fund Balance Before Reserves7,497,630$ 6,793,679$ 6,827,322$ 6,860,771$ 6,087,089$ 4,895,422$ 3,346,826$ 2,726,996$ ReservesReplacement ReserveBeginning Reserve Requirement -$ 2,843,205$ 2,400,277$ 2,833,590$ 3,224,624$ 2,910,850$ 2,369,148$ 1,763,866$ Annual Increase to Replacement Reserve - 740,087 742,021 779,122 818,078 858,982 944,560 991,788 Decrease for Replacement Purchases - (1,183,015) (308,708) (388,089) (1,131,852) (1,400,683) (1,549,842) (364,412) Total Reserves-$ 2,400,277$ 2,833,590$ 3,224,624$ 2,910,850$ 2,369,148$ 1,763,866$ 2,391,241$ Ending Fund Balance After Reserves 7,497,630$ 4,393,402$ 3,993,732$ 3,636,148$ 3,176,239$ 2,526,274$ 1,582,960$ 335,755$ COMPUTER REPLACEMENT
286 Table 9-15: Downtown Commercial District Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual RevisedApproved Projected Projected Projected Projected ProjectedBeginning Fund Balance5,493,478$ 6,722,510$ 4,339,630$ 4,048,765$ 5,180,082$ 6,621,052$ 9,023,632$ 11,469,529$ Sources of FundsProperty/Owner. Tax 1,141,814$ 1,127,946$ 1,244,641$ 1,269,534$ 1,294,925$ 1,320,823$ 1,347,240$ 1,374,185$ Short Term Fees 2,269,970 1,666,805 1,855,625 1,871,725 1,887,986 1,904,410 1,920,997 1,937,751 Long Term Fees 2,734,004 3,048,320 3,309,960 3,309,960 3,442,358 3,442,358 3,580,053 3,580,053 Meterhood & Tokens 132,826 35,000 35,000 35,000 35,000 35,000 35,000 35,000 Interest 29,835 32,198 34,717 30,165 41,441 52,968 72,189 91,756 Rental Income 177,310 175,500 175,400 177,150 178,918 180,703 182,506 184,327 Miscellaneous 58,430 15,165 14,973 14,973 14,973 14,973 14,973 14,973 FEMA - Flood Reimbursement $3,656 - - - - - - - Transfers In Meters 1,525,000 1,525,000 1,575,000 1,575,000 1,575,000 1,575,000 1,575,000 1,575,000 Transfer in for 1000 Walnut - 284,748 193,103 201,401 180,297 190,792 166,070 174,025 10th/Walnut - Property, Sales, Accommodations and TIF 876,657 - - - - - - - 10th/Walnut- other Revenue 11,815 39,543 39,938 40,338 40,741 41,149 41,560 41,976 Total Sources of Funds8,961,317$ 7,950,225$ 8,478,358$ 8,525,246$ 8,691,639$ 8,758,176$ 8,935,588$ 9,009,045$ Uses of FundsOperating:- Parking Operations 1,933,735$ 2,060,849$ 1,980,982$ 2,039,644$ 2,100,242$ 2,162,843$ 2,227,521$ 2,294,348$ Major Maintenance/Improvements - Parking 279,460 1,325,000 605,800 250,000 250,000 250,000 250,000 250,000 Downtown & University Hill Management Division 1,002,586 1,229,804 1,185,527 1,224,307 1,264,465 1,306,054 1,349,126 1,393,737 Eco-Pass Program 799,000 843,125 960,608 979,820 999,417 1,019,405 1,039,793 1,060,589 Major Maintenance/Improvements - Downtown 165,578 225,000 235,500 235,500 235,500 235,500 235,500 235,500 Sick/Vacation Accrual 22,383 12,555 12,555 13,057 13,579 14,123 14,688 15,275 Capital Replacement Reserve 165,675 165,675 165,675 165,675 165,675 165,675 165,675 165,675 Debt- Series 1998 1,012,910 1,016,920 1,021,498 1,024,093 1,030,013 - - - Trinity Luteran - 1,700,000 1,425,765 - - - - - Series 2003 (10th and Walnut) 818,014 819,301 821,088 822,574 823,761 826,890 825,063 836,250 Transfers- Cost Allocation 238,283 316,327 366,779 374,115 381,597 389,229 397,014 404,954 Carryover, Encumbrances and Adjustments - 631,104 - - - - - - Excess TIF to City of Boulder 1,317,043 - - - - - - - Total Uses of Funds7,754,668$ 10,345,660$ 8,781,777$ 7,128,786$ 7,264,249$ 6,369,718$ 6,504,379$ 6,656,329$ Downtown Commercial District Fund
287 Table 9-15: Downtown Commercial District Fund, 2016 Fund Financial (cont’d) Less: Sick/Vacation Accrual Adjustment (22,383)$ (12,555)$ (12,555)$ (13,057)$ (13,579)$ (14,123)$ (14,688)$ (15,275)$ Ending Fund Balance Before Reserves6,722,510$ 4,339,630$ 4,048,765$ 5,180,082$ 6,621,052$ 9,023,632$ 11,469,529$ 13,837,521$ Reserves Designated Reserve 442,962$ 586,201$ 542,485$ 490,800$ 502,888$ 515,360$ 528,230$ 541,512$ Pay Period 27 Reserve 86,236 99,736 113,236 126,736 140,236 153,736 167,236 180,736 Sick and Vacation Liability Reserve 155,780 168,335 180,890 193,947 207,527 221,649 236,337 251,612 Reserve-CAGID 10th and Walnut Debt Service 285,089 285,089 - - - - - - Total Reserves970,067$ 1,139,361$ 836,611$ 811,484$ 850,650$ 890,745$ 931,803$ 973,860$ Ending Fund Balance After Reserves 5,752,443$ 3,200,269$ 3,212,155$ 4,368,599$ 5,770,402$ 8,132,887$ 10,537,726$ 12,863,661$ 2014 2015 2016 2017 2018 2019 2020 2021Actual RevisedApproved Projected Projected Projected Projected Projected
288 Table 9-16: Equipment Replacement Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual RevisedApproved Projected Projected Projected Projected ProjectedBeginning Fund Balance4,132,852$ 4,895,365$ 5,333,231$ 5,865,287$ 6,251,325$ 5,825,399$ 6,176,799$ 6,808,542$ Sources of FundsDepartment Contributions 935,478$ 976,640$ 852,583$ 878,160$ 904,505$ 931,640$ 959,590$ 988,377$ Interest on Investments 22,600 18,489 42,666 58,653 62,513 58,254 61,768 68,085 Miscellaneous Revenues 862 - 275,000 - - - - - Total Sources of Funds958,940$ 995,129$ 1,170,249$ 936,813$ 967,019$ 989,894$ 1,021,358$ 1,056,463$ Uses of FundsEquipment Purchases 148,798$ 498,856$ 574,373$ 486,029$ 1,326,256$ 569,804$ 318,864$ 330,023$ Support Services 28,940 36,775 56,074 57,752 59,485 61,269 63,107 65,000 Cost Allocation 18,689 6,739 7,745 6,996 7,206 7,422 7,644 7,874 Appropriations from ATBs & Carryovers - 14,892 - - - - - - Total Uses of Funds196,427$ 557,262$ 638,192$ 550,777$ 1,392,946$ 638,495$ 389,616$ 402,897$ Ending Fund Balance Before Reserves4,895,365$ 5,333,231$ 5,865,287$ 6,251,325$ 5,825,399$ 6,176,799$ 6,808,542$ 7,462,109$ ReservesPay Period 27 Reserve 933$ 1,207$ 1,457$ 1,707$ 1,957$ 2,207$ 2,457$ 2,707$ Sick/Vacation/Bonus Reserve 674$ 874$ 1,074$ 1,274$ 1,474$ 1,674$ 1,874$ 2,074$ Department Balances 4,893,758 5,331,150 5,862,756 6,248,344 5,821,968 6,172,918 6,804,211 7,457,328 Total Reserves4,895,365$ 5,333,231$ 5,865,287$ 6,251,325$ 5,825,399$ 6,176,799$ 6,808,542$ 7,462,109$ Ending Fund Balance After Reserves -$ -$ -$ -$ -$ -$ -$ -$ Note:Minimum Fund Balance: $637,782 or 10% Projected Equipment Replacement ValueEQUIPMENT REPLACEMENT
289 Table 9-17: Facility Renovation and Replacement Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance10,678,886$ 9,302,805$ 5,280,659$ 4,136,764$ 3,692,453$ 3,150,700$ 1,786,001$ 1,594,875$ Sources of FundsDepartment Contributions 858,196$ 488,985$ 488,985$ 488,985$ 488,985$ 488,985$ 488,985$ 488,985$ Transfers From Major Maintenance 2,618,841 1,668,841 1,668,841 1,668,841 1,668,841 1,668,841 1,668,841 1,668,841 Energy Performance Contract 864,440 685,140 698,655 698,655 698,655 698,655 698,655 698,655 Interest Earnings 59,270 19,199 51,986 41,368 36,925 31,507 17,860 15,949 Other Revenues 136,774 - - - - - - - Appropriations from ATBs 414,077 - - - - - - - Total Sources of Funds4,951,599$ 2,862,165$ 2,908,467$ 2,897,849$ 2,893,406$ 2,887,988$ 2,874,341$ 2,872,430$ Uses of FundsOperating Project Expenses 3,867,229$ 891,526$ 900,676$ 900,604$ 900,604$ 900,604$ 900,604$ 900,604$ Support Services 18,912 19,131 19,578 20,164 20,769 21,392 22,034 22,695 Cost Allocation 47,810 66,785 74,873 67,161 69,176 71,251 73,389 75,590 Energy Efficiency Lease 842,494 875,048 900,235 929,230 959,609 991,440 991,440 991,440 Capital Improvements Program 1,551,234 1,730,000 2,157,000 1,425,000 1,485,000 2,268,000 1,078,000 782,000 Appropriations from ATBs & Carryover - 3,301,821 - - - - - - Total Uses of Funds6,327,680$ 6,884,311$ 4,052,362$ 3,342,159$ 3,435,158$ 4,252,688$ 3,065,467$ 2,772,330$ Ending Fund Balance Before Reserves9,302,805$ 5,280,659$ 4,136,764$ 3,692,453$ 3,150,700$ 1,786,001$ 1,594,875$ 1,694,975$ ReservesPay Period 27 Reserve -$ 1,000$ 2,000$ 3,000$ 4,000$ 5,000$ 6,000$ 7,000$ Sick/Vacation/Bonus Reserve 3,534 4,184 4,834 5,484 6,134 6,784 7,434 8,084 Departmental Balances 9,171,759 5,147,963 4,002,418 3,556,457 3,013,054 1,646,705 1,453,929 1,552,379 Dushanbe Teahouse Balance 127,512 127,512 127,512 127,512 127,512 127,512 127,512 127,512 9,302,805$ 5,280,659$ 4,136,764$ 3,692,453$ 3,150,700$ 1,786,001$ 1,594,875$ 1,694,975$ Ending Fund Balance After Reserves -$ -$ -$ -$ -$ -$ -$ -$ FACILITY RENOVATION AND REPLACEMENT
290 Table 9-18: Fleet Operations Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance4,319$ 7,959$ 498,399$ 517,009$ 478,980$ 508,944$ 563,629$ 684,203$ Sources of FundsVehicle Charges 2,481,879$ 3,309,106$ 3,099,742$ 3,161,737$ 3,224,972$ 3,305,596$ 3,257,772$ 3,549,035$ Vehicle Acquisition Charges 457,982 575,512 311,554 300,729 418,073 477,383 709,470 359,728 Interest Earnings (189) 49 3,987 5,170 4,790 5,089 5,636 6,842 Other Revenues 480,519 368,500 382,379 382,379 382,379 382,379 382,379 382,379 Total Sources of Funds3,420,191$ 4,253,167$ 3,797,663$ 3,850,015$ 4,030,214$ 4,170,448$ 4,355,257$ 4,297,984$ Uses of FundsOperating Expenditures 3,108,853$ 3,414,234$ 3,444,077$ 3,547,399$ 3,653,821$ 3,763,436$ 3,876,339$ 3,992,629$ Building Replacement 57,055 57,055 51,464 51,464 51,464 51,464 51,464 51,464 Cost Allocation 250,643 281,939 283,511 289,181 294,965 300,864 306,882 313,019 Appropriations from ATBs & Carryovers - 9,500 - - - - - - Total Uses of Funds3,416,551$ 3,762,727$ 3,779,052$ 3,888,045$ 4,000,250$ 4,115,764$ 4,234,684$ 4,357,112$ Ending Fund Balance Before Reserves7,959$ 498,399$ 517,009$ 478,980$ 508,944$ 563,629$ 684,203$ 625,076$ ReservesPay Period 27 Reserve 30,298$ 40,594$ 50,094$ 55,094$ 60,094$ 65,094$ 70,094$ 75,094$ Sick/Vacation/Bonus Reserve 111,934 111,934 111,934 111,934 111,934 111,934 111,934 111,934 Operating Reserve (134,273) 345,871 354,981 311,952 336,916 386,600 502,174 438,047 Total Reserves7,959$ 498,399$ 517,009$ 478,980$ 508,944$ 563,628$ 684,202$ 625,075$ Ending Fund Balance After Reserves -$ -$ -$ -$ -$ -$ -$ -$ FLEET OPERATIONS
291 Table 9-19: Fleet Replacement Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance9,933,922$ 10,212,190$ 8,201,450$ 9,518,995$ 11,720,751$ 14,196,859$ 15,568,652$ 15,987,128$ Sources of FundsFleet Replacement Charges 5,075,315$ 5,648,788$ 6,145,369$ 6,322,955$ 6,359,977$ 6,440,832$ 6,481,268$ 6,543,590$ Sale of Assets 461,182 361,019 209,214 219,151 207,223 269,460 321,344 400,139 Interest Earnings 66,629 36,243 91,833 48,427 62,739 78,833 87,750 90,470 Other Revenues 182,264 174,000 174,008 145,151 145,151 145,151 145,151 145,151 Total Sources of Funds5,785,389$ 6,220,051$ 6,620,424$ 6,735,684$ 6,775,091$ 6,934,276$ 7,035,513$ 7,179,350$ Uses of FundsFleet Purchases 5,167,300$ 7,182,200$ 5,115,440$ 4,316,180$ 4,075,217$ 5,332,519$ 6,380,689$ 7,972,499$ Support Services 54,115 59,054 75,780 103,794 106,908 110,115 113,419 116,821 Building Replacement 17,155 17,155 17,155 17,155 17,155 17,155 17,155 17,155 Cost Allocation 268,551 260,380 94,504 96,799 99,703 102,694 105,775 108,948 Appropriations from ATBs & Carryovers - 712,002 - - - - - - Total Uses of Funds5,507,121$ 8,230,791$ 5,302,879$ 4,533,928$ 4,298,983$ 5,562,483$ 6,617,037$ 8,215,423$ Ending Fund Balance 10,212,190$ 8,201,450$ 9,518,995$ 11,720,751$ 14,196,859$ 15,568,652$ 15,987,128$ 14,951,054$ Note:Minimum Fund Balance: 10% Value of Fleet = $3.6 millionFLEET REPLACEMENT
292 Table 9-20: Home Investment Partnership Grant Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual RevisedApproved Projected Projected Projected Projected ProjectedBeginning Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ Sources of FundsCurrent Year Federal Grant 1,344,713$ 866,115$ 779,504$ 779,504$ 779,504$ 779,504$ 779,504$ 779,504$ Available Prior Years Grant Balances - 1,198,448 - - - - - - Total Sources of Funds1,344,713$ 2,064,563$ 779,504$ 779,504$ 779,504$ 779,504$ 779,505$ 779,504$ Uses of FundsProgram Management 64,471$ 65,140$ 89,783$ 42,512$ 41,704$ 40,864$ 39,990$ 39,081$ Cost Allocation 11,373 16,905 19,422 20,199 21,007 21,847 22,721 23,630 HOME Consortium to Other Communities769,349 397,275 366,016 366,016 366,016 366,016 366,016 366,016 Housing Activities 499,520 366,756 304,283 350,777 350,777 350,777 350,778 350,777 Program Carryover and Encumbrances- 1,218,488 - - - - - - Total Uses of Funds1,344,713$ 2,064,563$ 779,504$ 779,504$ 779,504$ 779,504$ 779,505$ 779,504$ 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
293 Table 9-21: Library Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance3,010,338$ 2,206,899$ 1,201,859$ 1,201,859$ 1,201,859$ 1,201,859$ 1,201,859$ 1,201,859$ Sources of FundsProperty Tax 844,582$ 856,932$ 942,625$ 970,904$ 1,000,031$ 1,030,032$ 1,060,933$ 1,092,761$ Overdue Fines and Fees 143,808 120,000 135,000 139,050 143,222 147,518 151,944 156,502 Facility Rental 6,866 8,600 7,800 7,800 7,800 7,800 7,800 7,800 Interest on Investment 18,504 15,000 9,615 12,019 12,019 12,019 12,019 12,019 Miscellaneous and Third Party Revenues 125,686 24,000 84,000 86,520 89,116 91,789 94,543 97,379 Grants 24,892 31,713 33,885 34,902 35,949 37,027 38,138 39,282 Transfer from Capital Development Fund - - 150,000 - - - - - Transfer from the General Fund 6,586,733 6,586,733 6,206,742 6,545,563 6,742,524 6,945,395 7,154,351 7,369,576 Total Sources of Funds7,751,071$ 7,642,978$ 7,569,667$ 7,796,757$ 8,030,660$ 8,271,580$ 8,519,727$ 8,775,319$ Uses of FundsLibrary Administration 558,419$ 640,843 825,013 849,763 875,256 901,514 928,559 956,416 Library Facility Operations 3,415,458 3,554,238 3,565,602 3,672,570 3,782,747 3,896,230 4,013,116 4,133,510 Programs 472,919 498,808 513,899 529,316 545,195 561,551 578,398 595,750 Library Materials 862,043 824,288 971,787 1,000,941 1,030,969 1,061,898 1,093,755 1,126,567 Library IT 2,190,295 1,393,653 1,439,041 1,482,212 1,526,679 1,572,479 1,619,653 1,668,243 Facility Maintenance 641,299 736,233 254,325 261,955 269,813 277,908 286,245 294,832 Carryover and Encumbrances - 784,955 - - - - - - Adjustments to Base 414,077 215,000 - - - - - - Total Uses of Funds8,554,510$ 8,648,018$ 7,569,667$ 7,796,757$ 8,030,660$ 8,271,580$ 8,519,727$ 8,775,319$ Ending Fund Balance Before Reserves2,206,899$ 1,201,859$ 1,201,859$ 1,201,859$ 1,201,859$ 1,201,859$ 1,201,859$ 1,201,859$ ReservesOperating Reserve 116,434$ 105,625$ 121,293$ 125,119$ 128,814$ 132,618$ 136,538$ 140,574$ Total Reserves116,434$ 105,625$ 121,293$ 125,119$ 128,814$ 132,618$ 136,538$ 140,574$ Ending Fund Balance After Reserves 2,090,465$ 1,096,235$ 1,080,567$ 1,076,740$ 1,073,046$ 1,069,241$ 1,065,321$ 1,061,285$ Note:Operating reserve equal 10% of Library fund revenues excluding transfers from the general fund.LIBRARY
294 Table 9-22: Lottery Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance1,509,712$ 1,787,076$ 441,481$ 449,461$ 580,026$ 710,591$ 841,156$ 971,721$ Sources of FundsIntergovernmental Revenues 974,655$ 836,000$ 848,540$ 848,540$ 848,540$ 848,540$ 848,540$ 848,540$ Interest Income 9,259 3,760 7,975 7,975 7,975 7,975 7,975 7,975 Total Sources of Funds983,914$ 839,760$ 856,515$ 856,515$ 856,515$ 856,515$ 856,515$ 856,515$ Uses of FundsOperating-Habitat Restoration - P & R 112,061$ 125,000$ -$ -$ -$ -$ -$ -$ Renovation and Refurbishment - P & R 18,172 30,300 - - - - - - Total Operating Uses of Funds130,233 155,300 - - - - - - Capital-Capital Projects - P & R - - 360,630 - - - - - Playground and Irrigation Renovation 260,438 200,000 - 245,250 245,250 245,250 245,250 245,250 Tributary Greenways - Public Works 90,196 125,400 127,275 125,400 125,400 125,400 125,400 125,400 Capital Projects - OSMP 225,683 355,300 360,630 355,300 355,300 355,300 355,300 355,300 Total Capital Improvement Program 576,317 680,700 848,535 725,950 725,950 725,950 725,950 725,950 Carryover and Encumbrances - 1,349,355 - - - - - - Total Uses of Funds706,550$ 2,185,355$ 848,535$ 725,950$ 725,950$ 725,950$ 725,950$ 725,950$ Ending Fund Balance 1,787,076$ 441,481$ 449,461$ 580,026$ 710,591$ 841,156$ 971,721$ 1,102,286$ LOTTERY
295
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296 Table 9-23: Open Space Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance17,032,351$ 30,300,718$ 15,995,892$ 13,485,867$ 15,598,477$ 19,154,258$ 21,552,840$ 19,081,072$ Sources of FundsNet Sales Tax Revenue 28,425,675$ 29,286,214$ 30,572,783$ 31,216,301$ 32,331,488$ 29,301,107$ 24,436,628$ 25,310,661$ FEMA Flood Reuimbursement 89,839 - - - - - - - Investment Income 95,131 101,247 104,000 107,120 110,334 113,644 117,053 120,565 Lease and Miscellaneous Revenue 712,242 439,109 822,978 681,932 702,389 723,461 745,165 767,520 Voice & Sight Tag Program Revenue 77,791 131,500 227,000 227,000 227,000 227,000 227,000 227,000 Bond Proceeds - 2014 10,135,898 - - - - - - - General Fund Transfer 1,103,384 1,166,175 1,166,175 1,208,122 1,245,832 1,284,720 - - Grants 105,313 - - - - - - - Total Sources of Funds40,745,272$ 31,124,245$ 32,892,936$ 33,440,475$ 34,617,043$ 31,649,932$ 25,525,846$ 26,425,745$ Uses of FundsGeneral Operating Expenditures 10,731,098$ 15,262,996$ 15,157,879$ 16,277,781$ 16,635,893$ 17,001,882$ 17,375,924$ 17,758,194$ Supplemental Operating - 418,175 - - - - - - Carryover/ATB Operating - 82,707 - - - - - - Increase to 2016 base - operating increases - - 1,067,500 - - - - - Cost Allocation 1,066,954 1,446,908 1,577,657 1,656,540 1,739,367 1,826,335 1,917,652 2,013,535 CIP- Capital EnhancementCapital-Boulder Creek above 95th St. Flood Restoration - - 500,000 - - - - - Capital-East TSA - - - - 200,000 50,000 200,000 200,000 Capital-OSMP Facility Mods (Space Needs) 14,597 - 200,000 200,000 200,000 100,000 100,000 100,000 Capital- Flood Eng. Trails 570,940 - 417,300 -----Capital-Goodhue Ditch Fish Passage - - - 300,000 - - - - Capital-North TSA 50,000 50,000 100,000 200,000 200,000 100,000 50,000 50,000 Capital-Innovations - - - 75,000 175,000 100,000 100,000 100,000 Capital-OSMP Master Plan Update - - 252,000 200,000 100,000 100000 100000 100,000 Capital-S. Boulder Crrek at E.Boulder Ditch Headgate Reconfiguration Flood Repair - - - 300,000 - - - - Capital-South Boulder Creek Instream Flow 101,912 150,000 2,000,000 - - - - - Capital-South TSA - - - - - - 200,000 100,000 Capital-Visitor Infrastructure CIP 350,000 - 100,000 200,000 200,000 500,000 500,000 500,000 Capital-Visitor Infrastructure CIP Carryover 575,584 600,000 - - - - - - Capital-West TSA 500,000 - 350,000 500,000 400,000 150,000 150,000 150,000 Capital-West TSA Carryover 73,561 494,971 - - - - - - CIP- Capital MaintenanceCapital-Agriculture Facilities - 100,000 110,000 110,000 120,000 120,000 130,000 130,000 Capital-Boulder and S. BoulderCreek Area Flood Restoration- - 100,000 - - - - - OPEN SPACE AND MOUNTAIN PARKS
297 Table 9-23: Open Space Fund, 2016 Fund Financial (cont’d) 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedCapital-Cultural Resources/Facility Restor. - 60,000 - 100,000 100,000 100,000 100,000 100,000 Capital-Farm Site Improvements - - 60,000 60,000 60,000 60,000 60,000 60,000 Capital- Flood Trails - - 991,000 - - - - - Capital- Foothills Nature Center - - - - - - - - Capital-Hartnagle House Restoration - 65,000 100,000 - - - - - Capital-South Mesa Trailhead Bridge - - 60,000 - - - - - CIP- Capital Planning StudiesRadio System Analysis - - 5,000 -----LIDAR/Aerial Imaging 34,406 -------CIP- Land AcquisitionCapital-Real Estate Acquisition 5,400,000 5,400,000 5,400,000 5,400,000 5,400,000 5,400,000 5,400,000 5,400,000 Capital-Real Estate Acquisition Carryover 273,867 3,444,322 - - - - - - Capital-Real Estate Acquisition 2014 Bond 3,231,027 - - - - - - - Capital-Real Estate Acq 2014 Bond Carryover - 6,888,000 - - - - - - Capital-Water Rights Acquisition 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 Capital-Water Rights Acquisition Carryover 129,115 329,115 - - - - - - Capital-Mineral Rights Acquisition 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Capital-Mineral Rights Acquisition Carryover 361,184 461,184 - - - - - - CIP- New Facility/InfrastructureCapital-Boulder Crk Bikepath Extension - - 500,000 - - - - - Debt Service - BMPA 2,091,148 1,701,487 1,587,507 986,926 760,283 661,746 661,682 593,655 Debt Service - Bonds & Notes 6,603,967 4,380,006 4,467,118 4,461,618 4,470,719 2,681,387 652,356 653,456 Total Uses of Funds32,459,360$ 45,429,071$ 35,402,961$ 31,327,865$ 31,061,261$ 29,251,350$ 27,997,614$ 28,308,839$ Ending Fund Balance Before Reserves30,300,718$ 15,995,892$ 13,485,867$ 15,598,477$ 19,154,258$ 21,552,840$ 19,081,072$ 17,197,978$ ReservesOSBT Contingency Reserve 3,500,000$ 2,500,000$ 4,467,118$ 4,461,618$ 4,470,719$ 2,681,387$ 652,356$ 653,456$ Pay Period 27 Reserve 50,000 146,000 242,000 338,000 434,000 530,000 626,000 722,000 Sick/Vacation/Bonus Reserve 490,000 490,000 490,000 490,000 490,000 490,000 490,000 490,000 Property and Casualty Reserve 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 FEMA De-obligation Reserve 6,289 6,289 6,289 6,289 6,289 6,289 6,289 6,289 South Boulder Creek Flow Reserve 1,750,000 2,000,000 - - - - - - IBM Connector Trail - 200,000 - - - - - - Vehicle Acquisition Reserve 150,000 300,000 - - - - - - Facility Maintenance Reserve 100,000 200,000 300,000 400,000 500,000 600,000 700,000 800,000 Total Reserves6,446,289$ 6,242,289$ 5,905,407$ 6,095,907$ 6,301,008$ 4,707,676$ 2,874,645$ 3,071,745$ Ending Fund Balance After Reserves 23,854,429$ 9,753,603$ 7,580,460$ 9,502,570$ 12,853,250$ 16,845,164$ 16,206,427$ 14,126,233$
298 Table 9-24: Permanent Parks and Recreation Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance2,266,055$ 1,293,077$ 493,264$ 637,106$ 334,497$ 1,191,219$ 1,605,218$ 1,832,555$ Sources of FundsProperty Tax 2,282,832$ 2,316,031$ 2,547,634$ 2,624,063$ 2,702,785$ 2,783,869$ 2,867,385$ 2,953,406$ Interest 14,925 15,000 15,000 15,000 15,000 15,000 15,000 15,000 Parks Development Excise Taxes 3,741 - - - - - - Recreation Development Excise Taxes 935 - - - - - - Other Revenues 25,170 25,170 25,170 25,170 25,170 25,170 25,170 25,170 Parkland DET (Bldr Junction) 110,496 - - - - - - Parkland DET (City-wide) - - - - - - Total Sources of Funds2,438,100$ 2,356,201$ 2,587,804$ 2,664,233$ 2,742,955$ 2,824,039$ 2,907,555$ 2,993,576$ Uses of FundsOperations and Construction Management 718,954$ 886,975$ 940,728$ 959,543$ 978,733$ 998,308$ 1,018,274$ 1,038,640$ Capital Refurbishment Projects 550,280 300,000 100,000 100,000 100,000 100,000 100,000 100,000 Cost Allocation 82,690 81,099 96,730 100,599 100,599 104,623 104,623 108,808 Excise Tax Collection 6,131 6,315 6,505 6,700 6,901 7,108 7,321 7,321 Capital Improvement Pogram 2,053,023 1,055,000 1,300,000 1,800,000 700,000 1,200,000 1,450,000 2,200,000 Carryover and Encumbrances - 826,624 - - - - - - Total Uses of Funds3,411,079$ 3,156,013$ 2,443,963$ 2,966,842$ 1,886,234$ 2,410,039$ 2,680,218$ 3,454,769$ Ending Fund Balance Before Reserves1,293,077$ 493,264$ 637,106$ 334,497$ 1,191,219$ 1,605,218$ 1,832,555$ 1,371,362$ ReservesPay Period 27 Reserve 11,000$ 16,500$ 22,000$ 27,500$ 33,000$ 38,500$ 44,000$ 49,500$ Sick/Vacation/Bonus Reserve 59,460 61,244 63,081 64,973 66,923 68,930 70,998 73,128 Total Reserves70,460$ 77,744$ 85,081$ 92,473$ 99,923$ 107,430$ 114,998$ 122,628$ Ending Fund Balance After Reserves 1,222,617$ 415,521$ 552,025$ 242,024$ 1,091,296$ 1,497,788$ 1,717,557$ 1,248,734$ PERMANENT PARKS AND RECREATION
299 Table 9-25: Planning and Development Services Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance7,720,841$ 8,318,399$ 4,356,217$ 3,628,515$ 3,373,883$ 3,362,989$ 3,256,992$ 3,039,633$ Sources of FundsGeneral Fund Transfer 2,125,385$ 2,192,095$ 2,292,757$ 2,361,540$ 2,432,386$ 2,505,357$ 2,580,518$ 2,657,934$ Restricted Funds' Transfers (Public Works) 781,473 804,918 829,065 853,937 879,555 905,942 933,120 961,114 Restricted Funds' Transfers (Excise Tax Administration) 24,525 25,261 26,019 26,799 27,603 28,431 29,284 30,163 Grants 78,000 76,000 - - - - - - Fees & Permits 8,316,123 $6,762,162 $6,927,940 $7,046,899 $7,208,537 $7,344,128 $7,471,879 $7,652,537Interest on Investments 48,333 31,044 34,850 36,285 33,739 33,630 32,570 30,396 Total Sources of Funds11,373,839$ 9,891,479$ 10,110,630$ 10,325,460$ 10,581,820$ 10,817,488$ 11,047,371$ 11,332,143$ Uses of FundsAdministrative, Financial and Communications Services 2,178,865$ 2,398,441$ 2,120,826$ 2,060,850$ 2,122,676$ 2,186,356$ 2,251,947$ 2,319,505$ Information Resources 1,251,725 1,303,613 1,233,862 1,061,788 928,842 956,707 985,408 1,014,971 Comprehensive Planning 1,123,260 1,456,739 1,336,221 1,151,768 1,186,321 1,221,911 1,258,568 1,296,325 Land Use Review 1,331,216 1,616,325 1,648,842 1,698,307 1,596,817 1,644,721 1,694,063 1,744,885 Engineering Review 1,342,072 1,317,781 1,401,391 1,443,433 1,486,736 1,531,338 1,577,278 1,624,597 Floodplain and Wetland Management 18,566 26,795 26,795 26,795 26,795 26,795 26,795 26,795 Building Construction, Inspection and Enforcement 1,555,234 1,815,969 1,795,105 1,810,848 1,865,173 1,921,129 1,978,762 2,038,125 Cost Allocation/Transfers 1,434,774 1,232,440 1,275,290 1,326,302 1,379,354 1,434,528 1,491,909 1,551,585 Carryovers, Encumbrances and Adjustments to Base - 2,129,417 - - - - - - Total Uses of Funds10,235,713$ 13,297,520$ 10,838,333$ 10,580,092$ 10,592,714$ 10,923,485$ 11,264,731$ 11,616,788$ General Fund Positions 540,567 556,141 - - - - - - Ending Fund Balance Before Reserves8,318,399$ 4,356,217$ 3,628,515$ 3,373,883$ 3,362,989$ 3,256,992$ 3,039,633$ 2,754,988$ Reserves Operating Reserve 831,612$ 676,216$ 692,794$ 704,690$ 720,854$ 734,413$ 747,188$ 765,254$ State Historic Tax Credit Fund 11,540 11,540 11,540 11,540 11,540 11,540 11,540 11,540 Pay Period 27 Liability 152,761 203,761 254,761 305,761 356,761 407,761 458,761 509,761 Sick/Vacation/Bonus Accrual Adjustment 434,354 451,728 469,797 488,589 508,133 528,458 549,596 571,580 Total Reserves1,430,267$ 1,343,245$ 1,428,892$ 1,510,580$ 1,597,289$ 1,682,176$ 1,767,091$ 1,858,143$ Ending Fund Balance After Reserves 6,888,132$ 3,012,972$ 2,199,623$ 1,863,303$ 1,765,700$ 1,574,816$ 1,272,541$ 896,845$ PLANNING AND DEVELOPMENT SERVICES
300 Table 9-26: Property and Casualty Fund, 2016 Fund Financial PROPERTY AND CASUALTY INSURANCE 20142015 2016 2017 2018 2019 2020 2021Actual RevisedApproved Projected Projected Projected Projected ProjectedBeginning Fund Balance5,731,954$ 5,665,778$ 5,391,955$ 5,290,415$ 5,151,208$ 4,974,432$ 4,753,766$ 4,485,851$ Sources of Funds3.0% 3.0% 3.0% 3.0% 3.0% 3.0%Charges to Departments 1,610,000$ 1,658,300$ 1,741,215$ 1,793,451$ 1,847,255$ 1,902,673$ 1,959,753$ 2,018,545$ Interest on Investments 33,726 33,402 33,402 32,801 35,028 33,826 32,326 30,504 Transfer from General Fund - - - - - - - - Miscellaneous Revenue - - - - - - - - Total Sources of Funds1,643,726$ 1,691,702$ 1,774,617$ 1,826,252$ 1,882,283$ 1,936,499$ 1,992,078$ 2,049,049$ Uses of FundsInsurance Premiums:Airport 4,655$ 5,132$ 4,577$ 4,806$ 5,046$ 5,298$ 5,563$ 5,842$ Liability 421,487 350,182 200,850 210,893 221,437 232,509 244,134 256,341 Crime 8,450 8,965 8,450 8,704 8,965 9,234 9,511 9,796 Boiler 37,782 39,228 39,680 41,664 43,747 45,935 48,231 50,643 Property 369,159 462,083 427,000 448,350 470,768 494,306 519,021 544,972 Flood 24,084 170,336 171,167 179,725 188,712 198,147 208,055 218,457 Fiduciary - - 5,728 6,014 6,315 6,631 6,962 7,311 Netowrk - - 26,915 28,261 29,674 31,157 32,715 34,351 Terrorism - - 13,648 14,330 15,046 15,799 16,589 17,418 Arts - - 4,000 4,200 4,410 4,631 4,862 5,105 AJG Broker Fee - 62,873 57,028 59,879 62,873 66,017 69,318 72,784 Actuarial Valuation Expense and Consulting 4,125 15,859 16,652 17,485 18,359 19,277 20,241 21,253 Annual Claim Payments 311,351 477,799 501,689 526,773 553,112 580,768 609,806 640,296 Internal Litigation Services 108,566 112,951 116,996 121,676 126,543 131,604 136,868 142,343 Risk Management Admin - Non-Personnel 17,628 10,422 17,422 17,770 18,126 18,488 18,858 19,235 Risk Management Admin - Personnel 227,931 226,944 238,631 248,176 258,104 268,428 279,165 290,331 Cost Allocation 174,683 22,751 25,724 26,753 27,823 28,936 30,093 31,297 Total Uses of Funds1,709,901$ 1,965,525$ 1,876,157$ 1,965,459$ 2,059,059$ 2,157,164$ 2,259,994$ 2,367,776$ Ending Fund Balance Before Reserves5,665,778$ 5,391,955$ 5,290,415$ 5,151,208$ 4,974,432$ 4,753,766$ 4,485,851$ 4,167,124$ ReservesYear-end Estimated Liabilities 615,277$ 772,227$ 900,767$ 1,014,585$ 1,120,336$ 1,227,792$ 1,264,626$ 1,302,565$ City Reserve Policy (@ 80% risk margin) 278,105 349,047 407,147 458,592 506,392 554,962 571,611 588,759 Pay Period 27 Reserve 5,900 8,900 11,900 14,900 17,900 20,900 23,900 26,900 Total Reserves899,282$ 1,130,174$ 1,319,814$ 1,488,077$ 1,644,628$ 1,803,654$ 1,860,137$ 1,918,224$ Ending Fund Balance After Reserves4,766,496$ 4,261,781$ 3,970,602$ 3,663,130$ 3,329,804$ 2,950,112$ 2,625,714$ 2,248,901$
301 Table 9-27: Recreation Activity Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual RevisedApproved Projected Projected Projected Projected ProjectedBeginning Fund Balance1,511,370$ 1,959,176$ 1,582,097$ 1,666,660$ 1,773,776$ 1,966,604$ 2,183,074$ 2,424,859$ Sources of FundsGolf Revenue 1,424,805$ 1,319,000$ 1,387,000$ 1,414,740$ 1,443,035$ 1,471,895$ 1,501,333$ 1,531,360$ Reservoir Revenue 1,017,781 1,005,000 1,015,000 1,055,600 1,097,824 1,141,737 1,187,406 1,234,903 Recreation Centers 2,253,463 2,280,489 2,461,219 2,510,443 2,560,652 2,611,865 2,664,103 2,717,385 Recreation Programs 1,649,556 1,474,856 1,615,550 1,664,017 1,713,937 1,765,355 1,818,316 1,872,865 Aquatics 621,261 610,100 625,550 631,806 638,124 644,505 650,950 657,459 Sports 1,367,166 1,228,800 1,701,825 1,718,843 1,736,032 1,753,392 1,770,926 1,788,635 Ball Field Rentals 321,926 300,075 - - - - - - Access and Inclusion 175,219 74,725 96,700 97,667 98,644 99,630 100,626 101,633 Misc. Recreation Revenue 19,741 12,000 12,120 12,241 12,364 12,487 12,612 12,738 Misc. Revenue - Well-being - - 95,000 95,000 95,000 95,000 95,000 95,000 Flood Reimbursement from Insurance 206,479 - - - - - - - Interest Income 10,141 11,000 11,000 11,000 11,000 11,000 11,000 11,000 Transfers - General Fund 1,452,736 1,378,452 1,465,519 1,502,157 1,539,711 1,578,204 1,617,659 1,658,100 Transfers - Worker's Compensation Fund 95,000 95,000 - - - - - - Transfers - Transportation Fund 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 Total Sources of Funds10,628,274$ 9,802,497$ 10,499,483$ 10,726,514$ 10,959,321$ 11,198,071$ 11,442,931$ 11,694,078$ Uses of FundsRecreation Administration 757,428$ 606,928$ 932,928$ 952,519$ 972,522$ 992,945$ 1,013,797$ 1,035,087$ Marketing 128,092 135,750 - - - - - - Golf 1,338,160 1,352,328 1,371,127 1,399,921 1,422,720 1,445,998 1,469,765 1,494,031 Reservoir 823,839 903,248 864,663 882,821 901,360 920,289 939,615 959,347 Recreation Centers/Facilities 2,068,337 2,408,473 2,275,314 2,323,096 2,371,881 2,421,690 2,472,546 2,524,469 Recreation Programs 2,245,159 1,872,798 1,690,839 1,716,347 1,687,390 1,722,825 1,759,004 1,795,944 Aquatics 1,198,930 1,222,113 1,412,014 1,437,430 1,463,304 1,489,643 1,516,457 1,543,753 Sports 782,175 846,008 943,549 963,364 983,594 1,004,250 1,025,339 1,046,871 Access and Inclusion 827,347 831,930 924,486 943,900 963,722 983,960 1,004,623 1,025,721 Transfer - General Fund 11,000 - - - - - - - Total Uses of Funds10,180,468$ 10,179,576$ 10,414,920$ 10,619,397$ 10,766,493$ 10,981,601$ 11,201,146$ 11,425,222$ Ending Fund Balance Before Reserves1,959,176$ 1,582,097$ 1,666,660$ 1,773,776$ 1,966,604$ 2,183,074$ 2,424,859$ 2,693,715$ ReservesLegally Restricted Fund balance -$ -$ 43,870$ -$ -$ -$ -$ -$ Pay Period 27 Reserve 98,000 128,000 158,000 188,000 218,000 248,000 278,000 308,000 Operating Reserve 50,000 50,000 864,438 881,410 893,619 911,473 929,695 948,293 Total Reserves148,000$ 178,000$ 1,066,308$ 1,069,410$ 1,111,619$ 1,159,473$ 1,207,695$ 1,256,293$ Ending Fund Balance After Reserves 1,811,176$ 1,404,097$ 600,351$ 704,366$ 854,986$ 1,023,601$ 1,217,164$ 1,437,422$ RECREATION ACTIVITY
302 Table 9-28: Stormwater and Flood Management Utility Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual RevisedApproved Projected Projected Projected Projected ProjectedBeginning Fund Balance16,195,856$ 15,450,198$ 12,962,605$ 12,745,927$ 11,428,354$ 7,935,481$ 7,818,494$ 7,427,127$ Sources of FundsOperating- Service Charge Fees 5,592,683$ 5,482,012$ 9,612,708$ 10,017,210$ 10,840,224$ 11,730,857$ 12,577,121$ 13,106,367$ Projected Rate Increases 4,111,509 384,508 801,377 867,218 821,160 503,085 524,255 Non-Operating-- Plant Investment Fees 818,369 600,000 300,000 300,000 300,000 300,000 300,000 300,000 Urban Drainage District Funds 50,000 800,785 882,835 957,835 930,000 400,000 400,000 400,000 State and Federal Grants 4,794,503 2,655,468 - - - Interest on Investments 71,936 97,318 129,626 191,189 228,567 158,710 156,370 148,543 Intergovernmental Transfers (KICP Program) 2,000 144,200 148,526 152,982 157,571 162,298 167,167 172,182 Rent and other miscellaneous revenue 44,561 40,000 40,000 40,000 40,000 40,000 40,000 40,000 Miscellaneous nonrecurring revenue - - - - - - - - Sale of Real Estate - Yards Masterplan - 357,375 - - - - - - Projected Bonds - 23,075,000 - - 25,325,000 - - - Total Sources of Funds11,374,052$ 37,363,666$ 11,498,203$ 12,460,593$ 38,688,581$ 13,613,025$ 14,143,743$ 14,691,346$ Uses of Funds Operating- Administration 439,228$ 433,414$ 475,855$ 490,131$ 504,835$ 519,980$ 535,579$ 551,646$ Planning and Project Management 1,066,947 1,253,577 1,289,877 1,328,573 1,368,431 1,409,483 1,451,768 1,495,321 Stormwater Contract Management 61,111 49,442 49,442 50,925 52,453 54,027 55,647 57,317 Stormwater Quality and Education 782,766 943,360 1,060,346 1,092,156 1,124,921 1,158,669 1,193,429 1,229,232 System Maintenance 1,035,053 1,618,165 1,343,771 1,384,084 1,425,607 1,468,375 1,512,426 1,557,799 Sick/Vacation Accrual 4,326 50,000 50,000 51,500 53,045 54,636 56,275 57,964 Debt-- Refunding of the Goose Creek 1998 Revenue B 385,117 387,038 381,675 386,138 380,175 - - - Projected Bond - South Boulder Creek - - - - 2,125,000 2,125,000 2,125,000 2,125,000 Projected Bond - Wonderland Creek - 862,500 1,589,188 1,592,338 1,589,588 1,591,088 1,591,688 1,591,388 Transfers- Cost Allocation 219,451 246,288 284,264 298,477 313,401 329,071 345,525 362,801 Planning & Development Services 128,511 132,367 136,338 140,428 144,641 148,980 153,450 158,053 General Fund - Utilities Attorney 17,629 19,986 19,646 20,432 21,249 22,099 22,762 23,445 Capital 7,983,897 3,212,900 5,084,480 6,994,483 7,806,155 4,903,241 5,547,837 5,003,924 Projected Bond - South Boulder Creek - - - - 25,000,000 - - - Projected Bond - Wonderland Creek/4-Mile - 23,000,000 Projected Bond Issuance Costs - 75,000 - - 325,000 - - - Encumbrances, Carryover and Adj. to Base - 7,617,222 - - - - - - Total Uses of Funds12,124,036$ 39,901,259$ 11,764,882$ 13,829,666$ 42,234,499$ 13,784,648$ 14,591,386$ 14,213,889$ STORMWATER/FLOOD MANAGEMENT UTILITY
303 Table 9-28: Stormwater and Flood Management Utility Fund, 2016 Fund Financial (Cont’d) Sick and Vacation Accrual Adjustment 4,326$ 50,000$ 50,000$ 51,500$ 53,045$ 54,636$ 56,275$ 57,964$ Ending Fund Balance Before Reserves15,450,198$ 12,962,605$ 12,745,927$ 11,428,354$ 7,935,481$ 7,818,494$ 7,427,127$ 7,962,548$ ReservesBond Reserves 324,984$ 2,312,552$ 2,312,552$ 2,312,552$ 4,362,568$ 4,362,568$ 4,362,568$ 4,362,568$ Post Flood Property Acquisition 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 FEMA Deobligation Reserve 41,750 41,750 41,750 41,750 41,750 41,750 41,750 41,750 Sick/Vacation/Bonus Reserve 57,671 59,401 61,183 63,019 64,909 66,856 68,862 70,928 Pay Period 27 Reserve 34,480 48,480 62,480 76,480 90,480 104,480 118,480 132,480 Operating Reserve 938,756 1,186,650 1,177,385 1,214,177 1,252,145 1,291,330 1,331,715 1,373,394 Capital Reserve 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 Total Reserves2,647,641$ 4,898,833$ 4,905,350$ 4,957,977$ 7,061,853$ 7,116,984$ 7,173,375$ 7,231,120$ Ending Fund Balance After Reserves 12,802,558$ 8,063,772$ 7,840,577$ 6,470,377$ 873,628$ 701,510$ 253,752$ 731,428$ Note:Operating reserve levels are based on industry standards and are maintained for revenue bonds, revenue fluctuations (weather and water usage impacts) and the capital intensive nature of the utility.2014 2015 2016 2017 2018 2019 2020 2021Actual RevisedApproved Projected Projected Projected Projected Projected
304 Table 9-29: Telecommunications Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance1,323,316$ 1,589,370$ 1,523,074$ 1,565,466$ 1,736,945$ 1,893,889$ 1,560,577$ 1,682,977$ Sources of FundsTelecom Phone System User Charges 591,211$ 599,657$ $599,657 602,655$ 605,669$ 608,697$ 611,740$ 614,799$ Telecommunications Planning & Deployment - 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Leased Fiber Maint Payments - Outside Entity 3,046 6,000 6,000 6,000 6,000 6,000 6,000 6,000 Fiber project reimbursement 340,000 - - - - - - - Misc Payments 37,176 - - - - - - - BRAN Lead Party Reimbursement 16,735 - - - - - - - BRAN Maintenance 88,751 106,000 106,000 106,000 106,000 106,000 106,000 106,000 Interest 7,792 8,925 10,357 10,645 11,811 12,878 10,612 11,444 Total Sources of Funds1,084,710$ 745,582$ 747,014$ 750,300$ 754,480$ 758,575$ 759,352$ 763,243$ Uses of FundsOperating Expenses 75,001 446,728 174,094 217,956 225,104 232,609 240,489 248,764 City Telephone Personnel Expense 122,388 132,721 137,550 121,837 127,929 134,326 141,042 148,094 Phone System Hardware 206,770 11,238 157,669 12,287 13,437 68,610 15,059 17,600 Phone device Hardware/ Software 75,496 80,175 92,866 84,184 88,393 513,552 97,454 102,326 Telecommunications Fiber Locations and repair 234,954 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Connectivity Temp Personnel Expense 28,223 - - - - - - - BRAN Maintenance (Locate and Repair Services) 60,113 106,000 106,000 106,000 106,000 106,000 106,000 106,000 Cost Allocation 15,712 10,016 11,443 11,557 11,673 11,790 11,908 12,027 Total Uses of Funds818,657$ 811,878$ 704,622$ 578,821$ 597,536$ 1,091,887$ 636,952$ 659,811$ Ending Fund Balance Before Reserves1,589,370$ 1,523,074$ 1,565,466$ 1,736,945$ 1,893,889$ 1,560,577$ 1,682,977$ 1,786,409$ ReservesOperating Reserve 1,589,370$ 1,523,074$ 1,565,466$ 1,736,945$ 1,893,889$ 1,560,577$ 1,682,977$ 1,786,409$ Total Reserves1,589,370$ 1,523,074$ 1,565,466$ 1,736,945$ 1,893,889$ 1,560,577$ 1,682,977$ 1,786,409$ Ending Fund Balance After Reserves -$ -$ -$ -$ -$ -$ -$ -$ TELECOMMUNICATIONS
305 Table 9-30: Transit Pass General Improvement District Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance11,165$ 25,628$ 25,128$ 25,128$ 25,128$ 25,128$ 25,129$ 25,130$ Sources of FundsProperty Tax 9,427$ 9,452$ 10,150$ 10,476$ 10,812$ 11,159$ 11,516$ 11,883$ Specific Ownership Tax 455 472 472 472 472 472 472 472 City of Boulder - ECO Pass Subsidy 4,464 4,598 4,660 4,800 4,944 5,092 5,245 5,402 Interest on Investments 118 59 251 251 251 251 251 251 Total Sources of Funds14,463$ 14,581$ 15,533$ 15,999$ 16,479$ 16,976$ 17,485$ 18,010$ Uses of FundsRTD ECO Pass Cost -$ 15,081$ 15,533$ 15,999$ 16,479$ 16,974$ 17,483$ 18,008$ Total Uses of Funds-$ 15,081$ 15,533$ 15,999$ 16,479$ 16,975$ 17,484$ 18,009$ Ending Fund Balance 25,628$ 25,128$ 25,128$ 25,128$ 25,128$ 25,129$ 25,130$ 25,131$ TRANSIT PASS GENERAL IMPROVEMENT DISTRICT
306 Table 9-31: Transportation Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance12,386,735$ 16,573,157$ 6,460,919$ 5,042,931$ 6,056,986$ 4,802,094$ 5,335,831$ 6,441,392$ Sources of FundsSales Tax 24,176,661$ 25,383,048$ 26,055,699$ 26,985,887$ 27,949,283$ 28,947,073$ 29,983,378$ 31,056,783$ Highway User's Tax 2,468,510 2,467,371 2,481,795 2,493,704 2,509,499 2,527,402 2,537,854 2,553,162 City-Auto Registrations 264,480 255,391 260,323 262,256 263,632 265,825 265,609 268,269 County Road & Bridge 234,719 240,270 240,109 240,643 240,857 243,714 245,279 246,158 St. Traffic Control & Hwy Maint. & Landscape 363,306 371,543 375,928 418,994 351,306 390,092 387,032 391,761 Reimbursements 344,806 350,000 350,000 350,000 350,000 350,000 350,000 350,000 External Funding 4,358,184 - 996,000 1,888,000 7,175,000 - - - Federal/State Grants 789,521 - - - - - - - Interest on Investments 81,491 28,059 51,686 40,343 48,456 38,417 42,687 51,531 Assessment Revenues 4,213 58,172 58,172 58,172 58,172 58,172 58,172 58,172 Lease Revenue - BTV 97,950 102,684 102,684 102,684 102,684 102,684 102,684 102,684 Other Miscellaneous 99,314 15,000 99,314 99,314 99,314 99,314 99,314 99,314 Land Disposal - 1,429,500 - - - - - - Transfers from Other Funds 63,057 - - - - - - - Estimated Revenue from ATB's & Carryover - 18,606,503 - - - - - - HOP Reimbursement (RTD) 1,204,149 1,504,809 1,334,911 1,374,958 1,416,207 1,458,693 1,502,454 1,547,528 Total Sources of Funds34,550,363$ 50,812,350$ 32,406,622$ 34,314,957$ 40,564,411$ 34,481,386$ 35,574,463$ 36,725,363$ Uses of FundsOperating-Transportation Planning & Operations 9,964,204$ 10,675,554$ 11,445,744$ 11,603,996$ 11,870,888$ 12,143,919$ 12,423,229 12,708,963 Project Management 4,564,833 4,856,185 5,941,199 6,077,847 6,217,637 6,360,643 6,353,488 6,346,168 Transportation Maintenance 5,671,455 5,565,178 5,593,914 5,722,574 5,854,193 5,988,839 6,126,583 6,267,494 Transportation Administration 729,194 886,516 949,342 971,177 993,514 1,016,365 1,039,741 1,063,656 Other Programs 171,703 182,107 185,701 189,972 194,342 198,811 203,384 208,062 Subtotal Operating Uses of Funds21,101,389$ 22,165,540$ 24,115,900$ 24,565,566$ 25,130,574$ 25,708,577$ 26,146,425$ 26,594,342$ Transfers-Cost Allocation 1,326,933$ 1,658,588$ 1,722,527$ 1,789,706$ 1,859,504$ 1,932,025$ 2,007,374$ 2,085,661$ Forest Glen GID 4,464 4,598 4,660 4,878 5,024 5,175 5,330 5,490 Parks & Recreation 28,000 28,000 28,000 28,000 28,000 28,000 28,000 28,000 HHS 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 Planning & Development Services Fund 227,187 234,003 241,023 248,254 255,701 263,372 271,274 279,412 Capital Improvements Program 7,662,968 6,557,500 7,699,500 6,651,500 14,527,500 5,997,500 5,997,500 5,997,500 Appropriations from ATBs & Carryover 30,263,359 - - - Total Uses of Funds30,363,941$ 60,924,587$ 33,824,610$ 33,300,903$ 41,819,303$ 33,947,649$ 34,468,902$ 35,003,405$ Ending Fund Balance Before Reserves16,573,157$ 6,460,919$ 5,042,931$ 6,056,986$ 4,802,094$ 5,335,831$ 6,441,392$ 8,163,350$ TRANSPORTATION
307 Table 9-31: Transportation Fund, 2016 Fund Financial (cont’d) ReservesSick & Vacation Liability Reserve 225,968$ 232,747$ 239,729$ 246,921$ 254,329$ 261,959$ 269,818 277,912Operating Reserve 1,000,000 1,205,186 1,306,256 1,332,470 1,364,590 1,397,507 1,423,570 1,450,295Pay Period 27 Reserve 201,558 248,058 263,058 278,058 293,058 308,058 323,058 338,058Flood Reserve - 51,242 - - - - - - Total Reserves1,427,526$ 1,737,233$ 1,809,043$ 1,857,449$ 1,911,977$ 1,967,524$ 2,016,446$ 2,066,265$ Ending Fund Balance After Reserves 15,145,631$ 4,723,686$ 3,233,888$ 4,199,536$ 2,890,116$ 3,368,306$ 4,424,946$ 6,097,084$ 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected Projected
308 Table 9-32: Transportation Development Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance1,748,597$ 3,105,673$ 1,112,104$ 997,282$ 1,005,114$ 811,694$ 815,066$ 817,062$ Sources of FundsTransportation Excise Tax 1,393,155$ 572,237$ 976,895$ 572,237$ 572,237$ 572,237$ 572,237$ 572,237$ Interest Income 12,673 1,966 8,897 9,973 10,051 8,117 8,151 8,171 Reimbursements 17,731 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Total Sources of Funds1,423,560$ 674,203$ 1,085,792$ 682,210$ 682,289$ 680,354$ 680,388$ 680,408$ 0 0 0 0 0 0 Uses of FundsOperating Expenditures 34,189$ 182,192$ 190,443$ 134,511$ 135,547$ 136,613$ 137,712$ 138,843$ Cost Allocation 10,569 3,166 3,666 3,166 3,261 3,261 3,359 3,460 Excise Tax Administration 6,131 6,315 6,505 6,700 6,901 7,108 7,321 7,541 CapiCapital Improvement Program 15,595 520,000 1,000,000 530,000 730,000 530,000 530,000 530,000 Appropriations from ATBs & Carryover - 1,956,099 - - - - - - Total Uses of Funds66,484$ 2,667,772$ 1,200,614$ 674,378$ 875,709$ 676,982$ 678,392$ 679,844$ Ending Fund Balance Before Reserves3,105,673$ 1,112,104$ 997,282$ 1,005,114$ 811,694$ 815,066$ 817,062$ 817,627$ ReservesDesignated Reserve 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ No. Boulder Undergrounding 112,860 112,860 112,860 112,860 112,860 112,860 112,860 112,860 Pay Period 27 Reserve - 2024 7,287 8,387 9,487 10,587 11,687 12,787 13,887 14,987 Total Reserves145,147$ 146,247$ 147,347$ 148,447$ 149,547$ 150,647$ 151,747$ 152,847$ Ending Fund Balance After Reserves 2,960,526$ 965,857$ 849,935$ 856,667$ 662,147$ 664,419$ 665,315$ 664,780$ TRANSPORTATION DEVELOPMENT
309 Table 9-33: University Hill Commercial District Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance771,133$ 809,067$ 723,772$ 677,339$ 615,608$ 535,947$ 439,606$ 323,822$ Sources of FundsProperty Tax 33,234$ 30,125$ 33,138$ 34,132$ 35,156$ 36,211$ 37,297$ 38,416$ Ownership Tax 1,301 1,550 1,500 1,500 1,500 1,500 1,500 1,500 14th Street Lot-Meters 68,072 55,000 55,000 55,000 55,000 55,000 55,000 55,000 14 Street - Permits - - 3,700 3,848 3,848 4,002 4,002 4,162 Pleasant Lot--Meters 21,459 15,000 15,000 15,000 15,000 15,000 15,000 15,000 Pleasant Lot--Permits 43,171 42,000 44,400 46,176 46,176 48,023 48,023 49,944 Parking Products - Meterhoods/Tokens 16,638 7,000 8,000 8,000 8,000 8,000 8,000 8,000 Interest and Miscellaneous 4,270 4,638 5,790 5,419 4,925 4,288 3,517 2,591 Transfer in - On-Street Meters 425,000 425,000 425,000 425,000 425,000 425,000 425,000 425,000 Total Sources of Funds613,145$ 580,313$ 591,528$ 594,075$ 594,605$ 597,024$ 597,339$ 599,613$ Uses of FundsOperating -Parking Operations Personnel 158,170$ 169,139$ 169,793$ 176,585$ 183,648$ 190,994$ 198,634$ 206,579$ Parking Operations NonPersonnel 157,016 162,713 146,913 149,851 152,848 155,905 159,023 162,204 Capital Major Maintenance/Improvements 2,070 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Capital Replacement Reserve 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 DUHMD/Admin Personnel 110,748 139,688 153,169 159,296 165,668 172,294 179,186 186,354 DUHMD/Admin Non Personnel 29,772 58,406 37,406 38,154 38,917 39,696 40,489 41,299 Marketing/Economic Vitality 6,900 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Special Studies and Consultants 52,434 39,000 39,000 39,000 39,000 39,000 39,000 39,000 Eco-Pass Program - 675 675 675 675 675 675 675 Sick/Vacation Accrual 7,001 2,323 2,323 2,416 2,513 2,613 2,718 2,826 Transfers - Cost Allocation 49,100 52,938 62,005 63,245 64,510 65,800 67,116 68,458 Carryovers & Encumbrances - 14,050 - - - - - - Total Uses of Funds582,212$ 667,932$ 640,284$ 658,222$ 676,779$ 695,977$ 715,841$ 736,395$ Sick/Vacation Accrual Adjustment (7,001)$ (2,323)$ (2,323)$ (2,416)$ (2,513)$ (2,613)$ (2,718)$ (2,826)$ Ending Fund Balance Before Reserves809,067$ 723,772$ 677,339$ 615,608$ 535,947$ 439,606$ 323,822$ 189,866$ ReservesOperating Reserve 145,553$ 163,471$ 160,071$ 164,556$ 169,195$ 173,994$ 178,960$ 184,099$ Pay Period 27 Reserve 13,714 15,714 17,714 19,714 21,714 23,714 25,714 27,714 Sick/Vacation/Bonus Reserve 31,326 33,649 35,972 38,388 40,900 43,514 46,231 49,057 Total Reserves190,593$ 212,834$ 213,757$ 222,657$ 231,809$ 241,222$ 250,905$ 260,870$ Ending Fund Balance After Reserves618,474$ 510,938$ 463,582$ 392,950$ 304,137$ 198,385$ 72,916$ (71,004)$ UNIVERSITY HILL COMMERCIAL DISTRICT
310 Table 9-34: Wastewater Utility Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual RevisedApproved Projected Projected Projected Projected ProjectedBeginning Fund Balance12,481,148$ 13,596,397$ 7,635,286$ 8,463,020$ 8,421,341$ 9,578,794$ 9,777,196$ 10,390,604$ Sources of Funds Operating- Sewer Charges to General Customers 13,850,189$ 14,126,140$ 18,400,711$ 19,359,388$ 20,368,012$ 21,429,186$ 22,545,646$ 24,849,811$ Projected Rate Increase 4,237,842 920,036 967,969 1,018,401 1,071,459 2,254,565 1,242,491 Surcharge/ Pretreatment Fees 127,274 118,000 118,000 118,000 118,000 118,000 118,000 118,000 Plant Investment Fees 2,221,937 700,000 700,000 700,000 700,000 700,000 700,000 700,000 Connection Charges 11,263 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Special Assessments (9,795) 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Federal & State Grants 681,482 1,486,018 - - - - - - Interest on Investments 73,622 193,754 152,706 211,576 252,640 287,364 293,316 311,718 Rent and other miscellaneous revenue 5,423 1,500 1,500 1,500 1,500 1,500 1,500 1,500 Sale of Real Estate - Yards Masterplan - 357,375 - - - - - - Bond Proceeds - 10,125,000 - - - - 20,625,000 - Total Sources of Funds16,961,395$ 31,360,629$ 20,307,952$ 21,373,433$ 22,473,553$ 23,622,509$ 46,553,027$ 27,238,520$ Uses of FundsOperating- Administration 581,235$ 585,713$ 632,454$ 651,428$ 670,970$ 691,100$ 711,833$ 733,188$ Planning and Project Management 268,324 386,778 404,733 416,875 429,381 442,263 455,531 469,196 Wastewater Quality & Environmental Svcs 1,127,229 1,392,332 1,393,904 1,435,721 1,478,793 1,523,157 1,568,851 1,615,917 System Maintenance 1,640,118 1,923,718 1,681,345 1,731,785 1,783,739 1,837,251 1,892,369 1,949,140 Wastewater Treatment 4,872,877 5,166,106 5,113,656 5,267,066 5,425,078 5,587,830 5,755,465 5,928,129 Sick/Vacation Accrual (71,987) 75,000 75,000 77,250 79,568 81,955 84,413 86,946 Debt- 2012 Refunding of the WWTP 2005 Revenue Bond 3,463,046 3,439,462 3,199,450 3,177,125 3,153,292 3,145,375 3,132,458 3,124,750 WWTP UV, Digester, Headworks Imp 2010 Rev Bond 673,529 672,638 673,863 670,938 672,700 674,013 669,888 671,688 WWTP Nutrient Compliance Bond 20201,947,500 1,947,500 Sanitary Sewer Rehabilitation Bond 2015900,000 900,000 900,000 900,000 900,000 900,000 900,000 Transfers- Cost Allocation 900,430 756,671 879,372 923,341 969,508 1,017,983 1,068,882 1,122,326 Planning & Development Services 213,210 219,607 226,195 232,981 239,970 247,169 254,584 262,222 General Fund - Utilities Attorney 17,629 19,888 19,646 20,432 21,249 22,099 22,983 23,673 Capital Improvement Program $2,073,371 6,768,978 4,355,600 5,987,421 5,571,420 7,335,867 6,934,277 7,242,543 2011 Bond-UV, Digester, Headworks IMP $15,148 1,198 - - - - - - Projected Bond-Sanitary Sewer Rehab - $10,000,000 - - - - - Bond Issuance Costs - 125,000 - - - - 125,000 - Carryover, Encumbrances and Adjustments to Base - 4,963,651 - - - - - - Total Uses of Funds15,774,160$ 37,396,740$ 19,555,218$ 21,492,363$ 21,395,668$ 23,506,061$ 46,024,033$ 26,077,216$ WASTEWATER UTILITY
311 Table 9-34: Wastewater Utility Fund, 2016 Fund Financial (cont’d) 2014 2015 2016 2017 2018 2019 2020 2021Actual RevisedApproved Projected Projected Projected Projected Projected Sick/Vacation Accrual Adjustment (71,987)$ 75,000$ 75,000$ 77,250$ 79,568$ 81,955$ 84,413$ 86,946$ Ending Fund Balance Before Reserves13,596,397$ 7,635,286$ 8,463,020$ 8,421,341$ 9,578,794$ 9,777,196$ 10,390,604$ 11,638,853$ ReservesBond Reserves 670,139$ 1,570,139$ 1,570,139$ 1,570,139$ 1,570,139$ 1,570,139$ 3,517,139$ 3,517,139$ FEMA Deobligation Reserve 36,445 36,445 36,445 36,445 36,445 36,445 36,445 36,445 Sick/Vacation/Bonus Reserve 602,059 620,120 638,724 657,886 677,622 697,951 718,890 740,456 Pay Period 27 Reserve 142,480 181,480 220,480 259,480 298,480 337,480 376,480 415,480 Operating Reserve 2,387,266 2,631,453 2,606,576 2,689,220 2,774,564 2,862,701 2,953,728 3,047,684 Capital Reserve 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 Total Reserves4,301,944$ 5,503,193$ 5,535,919$ 5,676,724$ 5,820,805$ 5,968,271$ 8,066,236$ 8,220,759$ Ending Fund Balance After Reserves 9,294,453$ 2,132,093$ 2,927,101$ 2,744,616$ 3,757,988$ 3,808,925$ 2,324,367$ 3,418,093$
312 Table 9-35: Water Utility Fund, 2016 Fund Financial 2014 2015 2016 2017 2018 2019 2020 2021Actual RevisedApproved Projected Projected Projected Projected Projected Beginning of Year Fund Balance34,394,472$ 37,283,402$ 33,680,656$ 30,225,287$ 30,198,729$ 35,916,545$ 35,583,093$ 38,282,599$ Sources of FundsOperating- Sale of Water to General Cust 20,232,876$ 22,363,662$ 23,528,592$ 25,461,486$ 27,553,185$ 29,816,739$ 31,071,211$ 32,378,472$ Projected Rate Increase - 1,118,183 1,882,287 2,036,919 2,204,255 1,192,670 1,242,848 1,295,139 Bulk/Irrigation Water Sales 233,116 143,050 143,050 143,050 143,050 143,050 143,050 143,050 Hydroelectric Revenue 2,395,835 2,217,600 2,226,600 2,177,730 2,313,000 2,313,000 2,313,000 2,313,000 Miscellaneous Operating Revenues 52,006 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Non-Operating-- Plant Investment Fees 6,733,984 3,500,000 2,800,000 2,800,000 2,500,000 2,500,000 2,500,000 2,500,000 Connection Charges 235,060 130,000 130,000 130,000 130,000 130,000 130,000 130,000 Special Assessments (24,892) 2,505,000 5,000 5,000 5,000 5,000 5,000 5,000 Federal, State, County Grants 1,286,716 - - - - - - - Interest on Investments 188,574 186,417 252,605 528,943 754,968 897,914 889,577 957,065 Rent, assessments and other misc revenues 92,128 20,500 20,500 20,500 20,500 20,500 20,500 20,500 Sale of Real Estate - 1,014,750 - - - - - - Transfer from General Fund - Fire Training Center 92,785 92,785 92,785 92,785 92,785 92,785 92,785 92,785 Projected Bond Proceeds - - 24,240,000 - 37,915,263 - 10,455,509 - Total Sources of Funds31,518,187$ 33,316,947$ 55,346,420$ 33,421,412$ 73,657,006$ 37,136,657$ 48,888,481$ 39,860,011$ Uses of FundsOperating- Administration 914,078$ 930,877$ 1,003,052$ 1,033,144$ 1,064,138$ 1,096,062$ 1,128,944$ 1,162,812$ Planning and Project Management 640,957 615,356 611,220 629,557 648,443 667,897 687,933 708,571 Water Resources and Hydroelectric Operations 2,254,874 2,622,787 2,754,443 2,928,076 3,065,919 3,214,896 3,375,343 3,547,603 Water Treatment 4,406,801 4,655,178 4,766,150 4,909,135 5,056,409 5,208,101 5,364,344 5,525,274 Water Quality and Environmental Svcs 948,877 1,042,902 1,003,455 1,033,559 1,064,565 1,096,502 1,129,397 1,163,279 Water Conservation 328,578 414,185 412,058 424,420 437,152 450,267 463,775 477,688 System Maintenance 3,025,098 3,134,469 3,227,533 3,324,359 3,424,090 3,526,812 3,632,617 3,741,595 Windy Gap Payment 2,093,254 2,634,004 2,618,958 2,314,181 251,200 258,736 266,498 274,493 Sick and Vacation Accrual 91,600 100,000 100,000 103,000 106,090 109,273 112,551 115,927 Debt- BRWTP 1996 Revenue Bond; Refunding in 2006 858,469 857,708 858,531 - - - - - Refunding of the 1999 and 2000 Revenue Bonds 2,523,521 2,522,054 2,517,388 2,524,233 2,524,650 1,375,102 - - Lakewood 2001 Rev Bond; Refunded in 2012 2,057,000 2,065,733 2,065,950 2,065,333 2,072,083 2,080,817 2,081,367 2,088,883 Projected Bond-Betasso WTP Improvements - - 2,040,000 2,040,000 2,040,000 2,040,000 2,040,000 2,040,000 Projected Bond-NCWCD Conveyance Line - - - - 3,568,700 3,568,700 3,568,700 3,568,700 Projected Bond - Barker Dam - - - - - - 983,773 983,773 WATER UTILITY
313 Table 9-35: Water Utility Fund, 2016 Fund Financial (cont’d) Transfers - Cost Allocation 1,255,221 1,020,728 1,189,353 1,248,821 1,311,262 1,376,825 1,445,666 1,517,949 Planning & Development Services 212,564 218,941 225,509 232,275 239,243 246,420 253,813 261,427 General Fund - City Attorney 52,888 59,665 58,937 61,294 63,746 66,296 68,285 70,334 Capital 7,057,076 9,780,007 9,209,251 8,679,585 3,192,329 11,196,676 9,243,011 12,318,145 Projected Bond - Betasso WTP IMP - - 24,000,000 - - - - - Projected Bond - NCWCD Conveyance - - - - 37,565,263 - - - Projected Bond - Barker Dam/Boulder Reservoir WTP- - - - - - 10,355,509 - Projected Bond Issuance Costs - - 240,000 - 350,000 - 100,000 - Encumbrances, Carryover and Adjustments to Base - 4,345,099 - - - - - - Total Uses of Funds28,720,857$ 37,019,693$ 58,901,788$ 33,550,970$ 68,045,280$ 37,579,381$ 46,301,526$ 39,566,455$ Sick/Vacation Accrual Adjustment 91,600$ 100,000$ 100,000$ 103,000$ 106,090$ 109,273$ 112,551$ 115,927$ Ending Fund Balance Before Reserves37,283,402$ 33,680,656$ 30,225,287$ 30,198,729$ 35,916,545$ 35,583,093$ 38,282,599$ 38,692,081$ ReservesBond Reserve 3,034,796$ 3,034,796$ 5,074,796$ 4,221,429$ 7,790,129$ 7,790,129$ 7,398,800$ 7,398,800$ Lakewood Pipeline Remediation Reserve 15,852,739 16,262,501 17,223,131 18,212,981 19,232,937 19,962,812 21,035,991 22,141,813 FEMA Deobligation Reserve 87,951 87,951 87,951 87,951 87,951 87,951 87,951 87,951 Sick/Vacation/Bonus Reserve 592,681 610,461 628,775 647,639 667,068 687,080 707,692 728,923 Pay Period 27 Reserve 163,400 214,400 265,400 316,400 367,400 418,400 469,400 520,400 Operating Reserve 4,056,198 4,362,273 4,492,667 4,560,455 4,183,064 4,329,522 4,482,291 4,641,739 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 Reserves25,787,765$ 26,572,382$ 29,772,721$ 30,046,854$ 34,328,549$ 35,275,894$ 36,182,126$ 37,519,625$ Ending Fund Balance After Reserves 11,495,637$ 7,108,274$ 452,566$ 151,876$ 1,587,996$ 307,200$ 2,100,472$ 1,172,456$ Note:307,200$ 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.20142015 2016 2017 2018 2019 2020 2021Actual RevisedApproved Projected Projected Projected Projected Projected
314 Table 9-36: Workers Compensation Insurance Fund, 2016 Fund Financial 20142015 2016 2017 2018 2019 2020 2021ActualRevised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance3,022,505$ 2,975,909$ 2,565,245$ 2,586,366$ 2,661,902$ 2,797,626$ 2,999,790$ 3,254,793$ Sources of Funds6% 7% 7% 7% 6% 5%Charges to Departments 1,569,039$ 1,528,102$ 1,662,726$ 1,779,117$ 1,903,655$ 2,036,911$ 2,159,126$ 2,267,082$ Interest Earnings 15,865 21,736 21,736 21,953 22,173 22,395 22,619 22,845 Other Revenues 29,125 19,391 19,391 19,585 19,781 19,979 20,178 20,380 Total Sources of Funds1,614,029$ 1,569,229$ 1,703,853$ 1,820,655$ 1,945,609$ 2,079,284$ 2,201,923$ 2,310,307$ Uses of FundsInsurance Premiums & Related Expenses 183,974$ 161,373$ 167,828$ 174,541$ 181,522$ 188,783$ 196,335$ 204,188$ Consultant Services 77,610 113,151 116,546 120,042 123,644 127,353 131,173 135,109 Annual Claim Payments 870,139 1,052,336 1,094,429 1,138,207 1,183,735 1,231,084 1,280,328 1,331,541 Employee Wellness Program 273,016 336,774 - Program Administration - Personnel 188,130 189,868 225,332 232,092 239,054 246,226 253,613 261,221 Program Administration - Non-Personnel 30,633 47,428 50,097 50,598 51,104 51,615 52,131 52,652 Cost Allocation 37,123 25,086 28,500 29,640 30,826 32,059 33,341 34,675 Budget Supplementals - 53,877 - - - - - - Total Uses of Funds1,660,625$ 1,979,893$ 1,682,732$ 1,745,119$ 1,809,885$ 1,877,120$ 1,946,921$ 2,019,386$ Ending Fund Balance Before Reserves2,975,909$ 2,565,245$ 2,586,366$ 2,661,902$ 2,797,626$ 2,999,790$ 3,254,793$ 3,545,714$ Reserves15 act study 2.3% 6.0% 6.8% 7.8% 7.7% 2.0% 2.0%Year-end Estimated Liabilities 1,571,549$ 1,607,466$ 1,704,574$ 1,820,629$ 1,963,294$ 2,115,118$ 2,157,420$ 2,200,569$ City Reserve Policy (@ 80% risk margin) 293,880 300,596 318,755 340,458 367,136 395,527 403,438 411,506 Pay Period 27 Reserve 6,915 8,915 10,915 12,915 14,915 16,915 18,915 20,915 Total Reserves1,872,344$ 1,916,977$ 2,034,244$ 2,174,002$ 2,345,345$ 2,527,560$ 2,579,773$ 2,632,990$ Ending Fund Balance After Reserves 1,103,565$ 648,267$ 552,122$ 487,901$ 452,281$ 472,230$ 675,020$ 912,724$ WORKERS COMPENSATION INSURANCE
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City of Boulder
Fees, Rates and Charges
2016 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 2016. The information
shows what the city charges in 2015 and the percent change in the approved fee effective January
1, 2016. 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 2016, 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
The city last updated its user fees (excluding capital facility impact fees, development excise
taxes, and plant investment fees) across all departments in 1994. A citywide comprehensive
update to the 1994 study is anticipated to occur after the Transform Boulder Business Initiative
(TBBI) project, which will replace the city’s financial, human resources and payroll software
systems, is fully implemented. Some updating has already occurred (Parks and Recreation) and it
is expected that work will begin on a full citywide fees update in the 2017 budget process.
Fees have been analyzed for the 2016 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 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.
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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.
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. Community Vitality intends to maintain the fees using the
following approaches:
Market rates for comparable services
Annual CPI increase, rounded to nearest half dollar.
The department reviews all fees annually and uses the current CPI projections to increase fees for
the Pearl Street Mall permit and fee program. The fees updated in 2016 are shown in Table 10-01.
Fees, Rates, and Charges
Table 10-01: Community Vitality Fee Impacts
FEE PAID BY TYPICAL BUSINESS
Approved
2015 Level
Approved 2016
Level Units
Percent
Change
B.R.C.
Section
Neighborhood Parking Permit Fee
Non zone resident pass 82.00$ 90.00$ per permit/per quarter 9.8% 4-20-49
Mall Permits/Fees
Building Extension Permits 15.90$ 16.25$ annual 2.2% 4-20-11
Mobile Vending Carts 2,125.00 2,172.00 annual fee 2.2% 4-20-11
Mall Kiosk Advertising1 975.00 975.00 annual fee 0.0% 4-20-11
Ambulatory Vendor Permit (May-Sept.)106.00 108.00 monthly fee 1.9% 4-20-11
Ambulatory Vendor Permit (Oct.-Apr.)53.00 54.00 monthly fee 1.9% 4-20-11
Electricity Event Fee 18.50 19.00 per day 2.7% 4-20-11
Entertaining Vending Permit 14.75 15.00 per month 1.7% 4-20-11
Personal Services Vending Permit (May-Sept.)106.00 108.00 per month 1.9% 4-20-11
Personal Services Vending Permit (Oct.-Apr.)53.00 54.00 per month 1.9% 4-20-11
Newsbox on mall 66.50 66.50 annual per box fee 0.0% 4-20-11
News Box Fees
Full size box 96.00$ 96.00$ annual fee 0.0% 4-20-57
Double sized slot 49.00 49.00 annual fee 0.0% 4-20-57
Single sized slot 27.50 27.50 annual fee 0.0% 4-20-57
Waiting list fee 27.00 27.00 annual fee 0.0% 4-20-57
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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 $81. 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 $425. 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 $56. 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 $113 and the pawnbroker license fee to
$2,128 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
$236. The division does not complete background checks as part of this license review process.
License Application Trends
Mobile Food Vehicle licenses have increased this year, but their growth was slowed from 2013.
Sales and Use Tax license applications have also increased but at a slower pace. Special Event
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Liquor Permits and Temporary Modifications for events have increased slowly this year, but not
with as much velocity as in past years. Permanent Liquor License applications have held steady
this year, with some notable license surrenders. Violation and renewal hearings increased in
conjunction with liquor licenses.
Calculation of Fee Change
Table 10-02 displays the approved fees update for 2016. The city has used the CPI to increase
fees in each case, unless there was a rationale to leave the fees unchanged. The city has taken on
the state’s portion of review for local only permit processing, adding the necessary fee and the
work required to provide better background check results to the Police Department.
The city coordinates Medical and Recreational Marijuana Business licensing with the City
Attorney’s Office, collecting and reviewing citywide expenditures, to allow for determination of
reasoned and concrete rationale before suggesting any changes to those license fees.
Fees, Rates, and Charges
Table 10-02: Finance Fee Impacts
FEE PAID BY TYPICAL APPLICANTS
Approved
2015 Level
Approved
2016 Level Units
Percent
Change
B.R.C.
Section
Auctioneer License Fee
Annual fee with license issued each event 79$ 81 per year 2.2% 4-20-3
Total including background checks 1 93 95 per year 1.9% 4-20-3
Circus, Carnival, & Menagerie License Fee
Cost per event day 416$ 425 per day 2.2% 4-20-5
Itinerant Merchant License Fee
Annual license fee 54$ 56 per year 2.2%
Total including background checks 2 96 98 per year 1.2% 4-20-10
Second Hand Dealer & Pawnbroker License Fee
2nd Hand Calendar/Renewal 111$ 113 per year 2.2% 4-20-17
Total including background checks 1 125 127 per year 2.0% 4-20-17
Pawn Calendar/Renewal 2,082 2,128 per year 2.2% 4-20-17
Total including background checks 1 2,096 2,142 per year 2.2% 4-20-17
Mobile Food Vehicle License fees
MFV License fee 231$ 236 per year 2.2% 4-20-66
MFV Renewal fee 231 236 per year 2.2% 4-20-66
Notes:
1Assumes that two people would require background checks at $7 each for a typical license.
2Assumes that six people would require background checks at $7 each for a typical license.
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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 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).
During 2015, Parks and Recreation prioritized work through the department’s Service Delivery
model. Based on the analysis of selected activities, the model provided for a list of recommended
shifts to ensure programming aligns with financial sustainability goals and service delivery. Two
types of fee increases will be implemented in 2016: facility access fees (City Manager rule) and
program fees. Based on the model, recommended increases to facility access fees vary depending
on the type of access with an average increase of approximately 8.7%.
Overall, these increases are estimated to have an impact of over $138,000. Continuing efforts to
be a data driven organization not only accounted for this increased revenue, but also adjusted the
2016 and beyond projections based on historical trends. Therefore, the revenue budget increase
between 2015 and 2016 is more than just fee increases. In addition, the department proposes to
increase its operating reserve to a more acceptable standard of one month’s worth of operating
costs.
Moving forward, Parks and Recreation will review the recreation fee strategy with the Parks and
Recreation Advisory Board (PRAB) twice each year. In August, the PRAB will discuss
recommendations for service delivery adjustments to the winter program portfolio. In August
2015, programs under evaluation included health and wellness, youth gymnastics and adult and
youth tennis. In January 2016, PRAB will discuss recommendations for service delivery
adjustments to the summer portfolio. Summer 2016 programs to be evaluated include aquatics,
reservoir services and youth camps.
Public Works – Development and Support Services (PW-DSS)
Excise Taxes and Capital Facility Impact Fees
The city currently collects development related excise taxes and 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 2016 the city will be conducting a series of studies
to the update the DET and Impact Fees. These studies will expand beyond capital facility
infrastructure by addressing growth related improvements for multi-modal transportation,
housing and art. It is expected that the results of these studies will be presented to Council in mid
2016 and inform adoption of a new DET and Impact Fee schedule for the 2017 budget.
Fees, Rates, and Charges
320
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 will adjust each impact fee and development excise tax in 2016 by an inflation factor (RS
Means’ construction cost index for all impact fees and the Consumer Price Index for the excise
taxes). Table 10-03 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.
Rental Housing Licensing Fees
The Rental Housing Inspection and Licensing Program implemented in 1971, established
minimum standards for the safe and sanitary maintenance of dwellings offered to the public for
rent. All rental properties in Boulder are required to maintain a rental license in compliance with
the housing code. Since 2011, the city has been charging a rental license fee of $70 (every four
years) and is recommending an increase to $105 (every four years) to meet the current cost
recovery policy of 60%.
A comprehensive evaluation of this program which includes SmartRegs, is expected to be
completed in 2016 and it is anticipated that additional changes to the cost recovery and fee
structure will be necessary. If a high rate of compliance with SmartRegs is not achieved by the
(2018) deadline, the number of unlicensed rental housing properties is expected to increase
causing a corresponding increase in enforcement.
Fees, Rates, and Charges
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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 10-04 presents estimates of impacts on the total utility bills for three
sample customer types:
Fees, Rates, and Charges
Table 10-03: Planning and Development Services Fee Impacts
FEE PAID BY TYPICAL PROJECT
Approved
2015 Level
Approved
2016 Level Units
Percent
Change
B.R.C.
Section
Single Family Residential (3,000 sq. ft)
Capital Fac ility Impact Fees 5,967$ 6,087$ per application 2.0% 4-20-62
Transportation Excise Taxes 2,227 2,276 per application 2.2% 3-8-3
Park Land Excise Taxes 1,145 1,170 per application 2.2% 3-8-3
Multifamily Residential (10 units)
Capital Fac ility Impact Fees 46,125$ 47,050$ per application 2.0% 4-20-62
Transportation Excise Taxes 16,503 16,866 per application 2.2% 3-8-3
Park Land Excise Taxes 7,960 8,135 per application 2.2% 3-8-3
Non-residential (7,500 sq. ft. retail)
Capital Fac ility Impact Fees 7,800$ 7,875$ per application 1.0% 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
Rental License (new or renewal)70$ 105$ per license 50.0% 4-20-18
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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.
Fees, Rates, and Charges
Table 10-04: Sample Utility Bill Impacts
UTILITY BILL FOR TYPICAL ACCOUNT
Approved
2015 Level
Approved
2016 Level Units
Percent
Change
B.R.C.
Section
Water Utility Bill
Residential Use 441$ 475$ per year 7.7% 4-20-25
Commercial Use - Restaurant 1,255 1,355 per year 8.0% 4-20-25
Commercial Use - Hotel 11,881 12,831 per year 8.0% 4-20-25
Wastewater Utility Bill
Residential Use 363$ 381$ per year 5.0% 4-20-28
Commercial Use - Restaurant 2,402 2,522 per year 5.0% 4-20-28
Commercial Use - Hotel 18,702 19,637 per year 5.0% 4-20-28
Stormwater / Flood Management Utility Bill
Residential Use 161$ 168$ per year 4.0% 4-20-45
Commercial Use - Restaurant 338 351 per year 4.0% 4-20-45
Commercial Use - Hotel 7,438 7,736 per year 4.0% 4-20-45
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The utilities also assess charges to new customers and customers increasing their impact on
utility infrastructure charges include fees for physical connections or “taps” into city owned pipes
as well as “buy in” into infrastructure capacity that was funded by existing utility customers.
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 10-05
displays the approved changes to fees paid by typical users of these services in 2016.
Plant investment fees (PIFs) are one time charges related to development to utilize existing
infrastructure systems. Utilities PIFs are increasing by 2.2 percent, based on the five-year rolling
average Engineering News Record (ENR) Cost Index for Denver. Table 10-06 shows the 2016
change to each PIF after this inflation factor is applied to the city’s 2015 PIF schedule.
Fees, Rates, and Charges
Table 10-05: Utility Specific Charge Impacts
Table 10-06: Plant Investment Fee Impacts
PLANT INVESTMENT FEES
Approved
2015 Level
Approved
2016 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)
2.78$ 2.84$ per sq. ft. irrigated area 2.2% 4-20-26
Single Family Residential Indoor 11,926.00 12,188.00 single unit dwelling 2.2% 4-20-26
Wastewater Plant Investment Fee (PIF)4,652.00$ 4,754.00$ single unit dwelling 2.2% 4-20-29
Stormwater / Flood Management Plant
Investment Fee (PIF)
2.14$ 2.19$ per sqft impervious area 2.3% 4-20-46
CHARGE FOR TYPICAL CUSTOMER
Approved
2015 Level
Approved
2016 Level Units
Percent
Change
B.R.C.
Section
Utility Specific Service Charges
Meter Installation - 3/4 inch meter 639$ 616$ per occurrence -3.6% 4-20-23
Meter Installation - 2 inch meter 3,080 3,264 per occurrence 6.0% 4-20-23
Water Tap Fee - 3/4 inch tap 125 117 per occurrence -6.4% 4-20-23
Water Tap Fee - 2 inch tap 608 591 per occurrence -2.8% 4-20-23
Wastewater Tap Fee - 4 inch tap 133 125 per occurrence -6.0% 4-20-27
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Fees, Rates, and Charges
Summary of Approved Changes
These departments/divisions are adjusting some fees in 2016:
Community Vitality
Finance - Tax and License
Parks and Recreation
Public Works – Development and Support Services
Public Works - Utilities
In total, the changes in fees, charges, and rates will create an additional $4.4 million in revenue in
2016, based on the best available information. Table 10-07 provides the revenue generation esti-
mates at the department and program level.
Some of the change in revenue comes from greater expected demand for certain city services, and
the remainder of the revenue change is caused by the updated fee amount charged to the con-
sumer of city services. Updating the city’s fee schedules implements the city’s commitment to cost
recovery involving fee and rate based services.
Table 10-07: Citywide Revenue Impacts
Approved
2015 Revenues
Approved
2016 Revenues
Percent
Change
Community Vitality
Neighborhood Parking Permit Fees 110,000$ 140,000$ 27.3%
Mall Permits/Fees 45,900 37,711 -17.8%
Newsbox Fees (on and off Mall) 2,880 2,688 -6.7%
Finance - Tax and License
Auctioneer License Fees 185$ 188 1.9%
Circus, Carnival, & Menagerie License Fee 2,495 2,550 2.2%
Itinerant Merchant License Fee 1,442 1,460 1.2%
Second Hand Dealer & Pawnbroker License Fee 3,883 3,968 2.2%
Mobile Food Vehicle License/Renewal Fees 3,211 3,281 2.2%
Public Works - Development and Support Services
Capital Facility Impact Fees1 642,265$ 1,302,745 102.8%
Transportation Excise Taxes 574,203 976,895 70.1%
Parkland Excise Taxes 204,738 233,345 14.0%
Public Works - Utilities
Water Utility Rates 23,481,845$ 25,410,880$ 8.2%
Wastewater Utility Rates 18,363,982 19,320,747 5.2%
Stormwater / Flood Management Utility Rates 9,593,521 9,997,216 4.2%
Water Utility Specific Service Charges 238,000 238,000 0.0%
Wastewater Utility Specific Service Charges 10,000 10,000 0.0%
Water Plant Investment Fees 2,200,000 2,800,000 27.3%
Wastewater Plant Investment Fees 700,000 700,000 0.0%
Stormwater / Flood Management Plant Investment Fees 350,000 300,000 -14.3%
All Departments 56,528,549$ 61,481,674$
12016 revenue estimate based on a 5-year average.
DEPARTMENT / FEE
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326
327
328
329
330
331
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