2015 Annual Budget, Volume 12015 Annual Budget
Volume I
City of Boulder, Colorado
2015 Annual Budget Volume I
ii
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, 2014. 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
2015 Annual Budget
Mayor ...................................................................... Matthew Appelbaum
Mayor Pro Tem ........................................................... George Karakehian
Council Members .............................................................. Macon Cowles
Suzanne Jones
Lisa Morzel
Tim Plass
Andrew Shoemaker
Sam Weaver
Mary Young
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
Fire Chief .......................................................................................................................... Michael Calderazzo
Interim Municipal Court Administrator .................................................................................... James Cho
Interim Director of Parks and Recreation ................................................................. Jeff Dillon
Executive Director of Community Planning and Sustainability ................................... David Driskell
Director of Library and Arts ..................................................................................................... David Farnan
Director of Labor Relations ..................................................................................................... Eileen Gomez
Director of Information Technology............................................................................................ Don Ingle
Director of Support Services/City Clerk ............................................................................. Alisa D. Lewis
Director of Human Resources .................................................................................. Joyce Lira
Director of Human Services ........................................................................................................ Karen Rahn
Executive Director of Public Works ................................................................................... Maureen F. Rait
Police Chief ....................................................................................................................................... Greg Testa
Director of Communications ............................................................... Patrick Von Keyserling
Director of Public Works for Transportation .....................................................................Tracy Winfree
Interim Director of Open Space and Mountain Parks .....................................................Tracy Winfree
Director of Downtown University Hill Mgmt Division/Parking Services ...................... Molly Winter
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CITY OF BOULDER BUDGET STAFF TEAM
Budget Officer .................................................................................................... Peggy Bunzli
Senior Financial Analyst ............................................................................... Elena Lazarevska
Senior Budget Analyst ................................................................................... Devin Billingsley
Budget Analyst ....................................................................................................... Maria Diaz
Budget Analyst ...................................................................................... Milford John-Williams
Public Works - Utilities ............................................................................................ Ken Baird
City Attorney’s Office .......................................................................................... Lynette Beck
Human Resources ........................................................................................... Rachel Deckert
Municipal Court ....................................................................................................... Jean Gr ill
Community Planning and Sustainability ............................................................. Trish Jimenez
Downtown University Hill Mgmt Division/Parking Services .................................. Donna Jobert
Energy Strategy and Electric Utility Development ................................................... Heidi Joyce
City Manager’s Office ............................................................................................. Ann Large
Information Technology ....................................................................................... Beth Lemur
Human Services ................................................................................................. Barbara Long
Public Works - Development and Support Services ............................................... Mitch Meier
Open Space and Mountain Parks .......................................................................... Mike Orosel
Police ............................................................................................................. Bridget Pankow
Parks and Recreation ................................................................................. Abbie Poniatowski
Public Works - Transportation .............................................................................. Jenna Pratt
Fire .....................................................................................................................Frank Young
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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
2015 Budget Message ............................................................................................. 1
Attachment A: Proposed Reallocations .................................................................... 9
Attachment B: Significant Changes Between 2014 and 2015 Budget ...................... 11
Attachment C: 2015 Significant Budget Changes by Fund,
One Time, and Ongoing ........................................................................................ 21
STRATEGY AND PRIORITIES
Strategic Planning ................................................................................................. 31
Priority Based Budgeting 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 ............................................................................. 129
2015 ANNUAL BUDGET
TABLE OF CONTENTS
ix
DEPARTMENT OVERVIEWS
City Attorney’s Office ........................................................................................ 135
City Council ........................................................................................................ 141
City Manager’s Office ........................................................................................ 145
Community Planning and Sustainability ............................................................. 155
Downtown and University Hill Management Division / Parking Services ............... 165
Finance .............................................................................................................. 171
Fire .................................................................................................................... 177
Housing ............................................................................................................. 181
Human Resources .............................................................................................. 185
Human Services ................................................................................................. 191
Information Technology ..................................................................................... 195
Library and Arts ................................................................................................. 201
Municipal Court ................................................................................................. 207
Open Space and Mountain Parks ......................................................................... 211
Parks and Recreation ......................................................................................... 219
Police ................................................................................................................ 225
Public Works ....................................................................................................... 229
Development and Support Services ............................................................. 233
Transportation ............................................................................................ 239
Utilities ....................................................................................................... 245
FUND FINANCIALS
Fund Financials ................................................................................................... 253
FEES, RATES, AND CHARGES
Overview ............................................................................................................ 305
Downtown and University Hill Management Division / Parking Services ............... 306
Finance ............................................................................................................... 307
Open Space and Mountain Parks ......................................................................... 309
Public Works
Development and Support Services ............................................................. 310
Utilities ....................................................................................................... 311
ORDINANCE
Certificate of Authenticity ................................................................................... 315
Ordinance ........................................................................................................... 316
2015 ANNUAL BUDGET
TABLE OF CONTENTS
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CITY MANAGER’S MESSAGE
Table 1-01: General Fund Revenues 2008-2015 .................................................. 3
STRATEGY AND PRIORITIES
Figure 2-01: Planning and Finance Policy Structure in Boulder, Colorado ............ 34
Figure 2-02: Budget Allocations for 2015 in PBB Terms ...................................... 35
Table 2-01: Proportion of Funding by PBB Quartile ............................................ 35
Figure 2-03: 2015 Budget Allocations by PBB Quartile, All City Programs ............ 41
Figure 2-04: 2015 Budget Allocations by PBB Quartile for Community
Programs ........................................................................................ 42
Figure 2-05: 2015 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: 2015 Annual Budget ...................................................................... 83
Table 5-01: Funds Summary .............................................................................. 85
Figure 5-02: Citywide Revenues (Sources) for 2015 ............................................ 87
Figure 5-03: Citywide Revenues (Sources) for 2015, without Utilities .................. 88
Table 5-02: Sales and Use Tax Components ...................................................... 89
Figure 5-04: Sales Tax Revenues 2009-2015 ...................................................... 90
Table 5-03: Property Tax Rates for 2015 ........................................................... 91
Figure 5-05: Property Tax Revenues 2009-2015 ................................................ 92
Figure 5-06: General Fund Revenues (Sources) for 2015 ..................................... 93
Table 5-04: Summary of Revenues (Sources) by Fund ........................................ 94
Figure 5-07: Citywide Expenditures (Uses) for 2015 .......................................... 101
Figure 5-08: Citywide Expenditures (Uses) for 2015, without Utilities ............... 102
Table 5-05: Summary of Key Assumptions ....................................................... 103
Figure 5-09: Staffing Levels: Standard FTEs 2002-2015 .................................... 103
Table 5-06: Staffing Levels by Department ...................................................... 104
Figure 5-10: General Fund Expenditures (Uses) for 2015 .................................. 105
Table 5-07: Summary of Expenditures (Uses) by Fund ..................................... 106
Table 5-08: Summary of Transfers by Originating Fund ................................... 111
Table 5-09: Outstanding Debt……... ................................................................ 115
2015 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
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Table 5-10: 2014-2020 Debt Service……... ..................................................... 116
Table 5-11: 2014 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: Summary Budget .......................................................................... 125
Table 6-02: Significant Changes Between 2014 and 2015 Budget .................... 127
Table 6-03: Department Detail Page ................................................................ 128
CIVIC AREA
Table 7-01: 2015 Annual Budget ..................................................................... 132
Figure 7-01: 2014 Events Brochure ................................................................... 133
DEPARTMENT OVERVIEWS
City Attorney’s Office
Table 8-01: Summary Budget .......................................................................... 136
Table 8-02: Significant Changes Between 2014 and 2015 Budget .................... 138
Table 8-03: Department Detail Page ................................................................ 139
City Council
Table 8-04: Summary Budget ........................................................................... 142
Table 8-05: Department Detail Page ................................................................ 144
City Manager’s Office
Table 8-06: Summary Budget ........................................................................... 146
Table 8-07: Significant Changes Between 2014 and 2015 ................................ 150
Table 8-08: Department Detail Page ................................................................ 151
Table 8-09: City Manager’s Contingency Department Detail Page .................... 152
Table 8-10: Non-Departmental Contracts, Citywide Memberships, and
Citywide Programs Department Detail Page ................................... 153
Community Planning and Sustainability
Table 8-11: Summary Budget ........................................................................... 157
Table 8-12: Significant Changes Between 2014 and 2015 ................................ 162
Table 8-13: Department Detail Page ................................................................ 163
Downtown and University Hill Management Division / Parking Services
Table 8-14: Summary Budget ........................................................................... 166
Table 8-15: Significant Changes Between 2014 and 2015 Budget .................... 168
Table 8-16: Department Detail Page ................................................................ 169
Finance
Table 8-17: Summary Budget ........................................................................... 172
2015 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
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Table 8-18: Significant Changes Between 2014 and 2015 Budget .................... 174
Table 8-19: Department Detail Page ................................................................. 175
Fire
Table 8-20: Summary Budget ............................................................................ 178
Table 8-21: Significant Changes Between 2014 and 2015 Budget ..................... 179
Table 8-22: Department Detail Page ................................................................. 180
Housing
Table 8-23: Summary Budget ............................................................................ 182
Table 8-24: Significant Changes Between 2014 and 2015 Budget ..................... 183
Table 8-25: Department Detail Page ................................................................. 184
Human Resources
Table 8-26: Summary Budget ............................................................................ 187
Table 8-27: Significant Changes Between 2014 and 2015 Budget ..................... 188
Table 8-28: Department Detail Page ................................................................. 190
Human Services
Table 8-29: Summary Budget ............................................................................ 192
Table 8-30: Significant Changes Between 2014 and 2015 Budget ..................... 193
Table 8-31: Department Detail Page ................................................................. 194
Information Technology
Table 8-32: Summary Budget ............................................................................ 196
Table 8-33: Significant Changes between 2014 and 2015 Budget ..................... 199
Table 8-34: Department Detail Page ................................................................. 200
Library and Arts
Table 8-35: Summary Budget ............................................................................ 203
Table 8-36: Significant Changes between 2014 and 2015 Budget ..................... 204
Table 8-37: Department Detail Page ................................................................. 205
Municipal Court
Table 8-38: Summary Budget ............................................................................ 208
Table 8-39: Significant Changes Between 2014 and 2015 Budget ..................... 209
Table 8-40: Department Detail Page ................................................................. 210
Open Space and Mountain Parks
Table 8-41: Summary Budget ............................................................................ 212
Table 8-42: Significant Changes Between 2014 and 2015 Budget ..................... 215
Table 8-43: Department Detail .......................................................................... 216
Parks and Recreation
Table 8-44: Summary Budget ............................................................................ 220
2015 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
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Table 8-45: Significant Changes Between 2014 and 2015 Budget ..................... 221
Table 8-46: Department Detail Page ................................................................. 222
Police
Table 8-47: Summary Budget ............................................................................ 226
Table 8-48: Significant Changes Between 2014 and 2015 Budget ..................... 227
Table 8-49: Department Detail Page ................................................................ 228
Public Works
Table 8-50: Summary Budget ............................................................................ 229
Table 8-51: Department Detail Page ................................................................. 231
Public Works-Development and Support Services Division
Table 8-52: Summary Budget ............................................................................ 234
Table 8-53: Significant Changes Between 2014 and 2015 Budget ..................... 236
Table 8-54: Department Detail Page ................................................................. 237
Public Works-Transportation Division
Table 8-55: Summary Budget ............................................................................ 240
Table 8-56: Changes Between 2014 and 2015 Budget ...................................... 242
Table 8-57: Department Detail Page ................................................................. 243
Utilities Division
Table 8-58: Summary Budget ............................................................................ 246
Table 8-59: Significant Changes Between 2014 and 2015 Budget ..................... 249
Table 8-60: Department Detail Page ................................................................. 250
Fund Financials
Table 9-01: General Fund ................................................................................. 254
Table 9-02: .25 Cent Sales Tax Fund ................................................................ 260
Table 9-03: Affordable Housing Fund ............................................................... 261
Table 9-04: Airport Fund .................................................................................. 262
Table 9-05: Boulder Junction Access District (GID)-TDM Fund ........................... 263
Table 9-06: Boulder Junction Access District (GID)-Parking Fund ...................... 264
Table 9-07: Boulder Junction Improvement Fund .............................................. 266
Table 9-08: Capital Development Fund ............................................................. 268
Table 9-09: 2011 Capital Improvement Bond Fund ........................................... 269
Table 9-10: Climate Action Plan Fund ............................................................... 270
Table 9-11: Community Development Block Grant Fund ................................... 271
Table 9-12: Community Housing Assistance Program Fund .............................. 272
Table 9-13: Compensated Absences Fund ........................................................ 273
Table 9-14: Computer Replacement Fund ......................................................... 274
2015 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
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2015 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
Table 9-15: Downtown Commercial District Fund .............................................. 276
Table 9-16: Equipment Replacement Fund ........................................................ 278
Table 9-17: Facility Renovation and Replacement Fund ..................................... 279
Table 9-18: Fleet Operations Fund .................................................................... 280
Table 9-19: Fleet Replacement Fund ................................................................. 281
Table 9-20: Home Investment Partnership Grant Fund ..................................... 282
Table 9-21: Library Fund ................................................................................... 283
Table 9-22: Lottery Fund .................................................................................. 284
Table 9-23: Open Space Fund ........................................................................... 286
Table 9-24: Permanent Parks and Recreation Fund ............................................ 288
Table 9-25: Planning and Development Services Fund ....................................... 289
Table 9-26: Property and Causality Fund ........................................................... 290
Table 9-27: Recreation Activity Fund ................................................................. 291
Table 9-28: Stormwater and Flood Management Utility Fund ............................. 292
Table 9-29: Telecommunications Fund ............................................................. 294
Table 9-30: Transit Pass General Improvement District Fund ............................. 295
Table 9-31: Transportation Fund ...................................................................... 296
Table 9-32: Transportation Development Fund ................................................. 298
Table 9-33: University Hill Commercial District Fund ......................................... 299
Table 9-34: Wastewater Utility Fund .................................................................. 300
Table 9-35: Water Utility Fund .......................................................................... 302
Table 9-36: Workers Compensation Fund .......................................................... 304
Fees, Rates, and Charges
Table 10-01: DUHMD Fee Impacts in 2015 .......................................................... 306
Table 10-02: Finance Fee Impacts in 2015 .......................................................... 308
Table 10-03: Voice and Sight Tag Program Fee Impacts in 2015……………………309
Table 10-04: Planning and Development Services Fee Impacts in 2015 ............... 311
Table 10-05: Sample Utility Bill Impacts in 2015 ................................................. 312
Table 10-06: Utility Specific Charge Impacts in 2015 .......................................... 313
Table 10-07: Plant Investment Fee Impacts in 2015 ............................................ 313
Table 10-08: Citywide Revenue Impacts in 2015 ................................................. 314
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2015 ANNUAL BUDGET
HOW TO USE THIS DOCUMENT
The City of Boulder’s 2015 Annual Budget contains a detailed description of how the city plans to
invest available resources in city operations in 2015. 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 2014 through 2020, and historic data for revenues and expendi-
tures prior to 2014.
Document Organization
The 2015 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 2015 Recommended Budget.
The transmittal letter includes attachments that detail variances between the 2015 operating
budget and the 2014 operating budget. These attachments have been updated form the original
transmission of the 2015 Recommended Budget to reflect Council approved changes. These at-
tachments have been updated from the original transmission of the 2015 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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2015 ANNUAL BUDGET
HOW TO USE THIS DOCUMENT
SOURCES, USES, AND DEBT SERVICE
The Sources and Uses section contains summary information of the 2015 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 2014 to 2020,
provides a combined schedule of long-term debt and provides computation of the legal debt mar-
gin 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, 2014 accomplishments, and 2015 key initiatives for the city’s Energy
Strategy and Electric Utility Development Project. It includes the 2015 annual budget for the pro-
ject, as well as details on significant changes between the 2014 and 2015 budgets.
CIVIC AREA
The Special Highlight on the Civic Area section describes the major work components of the Civic
Area, 2014 accomplishments, and 2015 key initiatives for the Civic Area. It includes the 2015
Civic Area annual budget, as well as a brochure highlighting the Civic Area events from the sum-
mer of 2014.
DEPARTMENT OVERVIEWS
The Department Overviews section describes the operational structure and function, 2014 accom-
plishments, and 2015 key initiatives for each of the city’s departments. It includes details on sig-
nificant changes between the 2014 and 2015 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
2013 actual, 2014 revised, 2015 approved and 2016 –2020 projected amounts.
FEES, RATES, AND CHARGES
The Fees, Rates, and Charges section summarizes, by department, adjustments to city fees that
are have been approved to take effect on January 1, 2015, and how the adjusted fee amounts are
expected to affect revenue.
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Dear Members of City Council and Residents of Boulder,
I am pleased to present to you the City Manager’s 2015 Recommended Budget for review and
consideration. This budget was developed in accordance with the City Charter, city Financial
Management Policies, Operating Budget guiding principles, Capital Improvement Program (CIP)
guiding principles, and City Council's adopted goals.
September 2013 brought unprecedented rainfall to the region causing significant flooding and
extensive damage to many Colorado communities. In Boulder, total damage to city infrastructure
and public lands is estimated at $27.3 million, and private-property damage is estimated at $300
million.
The city was declared a national disaster which created the opportunity for possible
reimbursement through the Federal Emergency Management Agency (FEMA), Federal Highway
Administration (FHWA) and the State of Colorado. To date, the city has spent approximately $16
million on flood recovery. Estimated reimbursements from FEMA, the State of Colorado and the
Federal Highway Administration (FHWA) are currently anticipated to be $14.5 million. The city
continues to pursue grant funding from federal and state agencies for recovery and resilience
projects.
The flood tested the city, county, and community’s emergency preparedness and recovery plans,
and resulted in many successes, as well as lessons learned. The flood disaster highlighted certain
vulnerabilities in the city’s infrastructure and where additional investment is needed. A number of
fixed-term positions and one-time funding has already been added to the 2014 budget, and
considerable flood recovery and mitigation investment is included in the draft 2015-2020 CIP.
Details of additional proposed operating resources and considerations for water, wastewater and
stormwater/flood management rates are highlighted below.
Despite this major disaster, the city remains on solid financial footing as a result of strong fiscal
policy and a recovering economy, allowing for increased investment in the community and the
organization.
Through a multi-year approach, the 2015 Recommended Budget allocates funds to the highest
council and community priorities, with a focus on strengthening resilience within the city
organization and community infrastructure. Of note in the 2015 Recommended Budget is
City of Boulder
Office of the City Manager
2
increased and strategic investment in:
Public Safety;
Water, Wastewater and Stormwater/Flood Management Systems;
Energy Future;
The Civic Area;
Parks and Open Space;
University Hill;
Transportation; and
Organizational Capacity
The total annual budget of $316,771,328, across all funds, represents a 17.5 percent increase in
spending over 2014. Of this, $27 million, or approximately three-fifths, comes from increased
capital spending over 2014. More than one-fifth is for other one-time expenditures, with less
than one-fifth for ongoing expenditures. The increase in one-time spending reflects focused
savings – dollars 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, as well as
increased funding for ongoing flood recovery and resilience.
Projected 2015 General Fund expenditures of $128,321,373 will increase by 10.9 percent. Of this,
approximately one-third is for ongoing expenditures, while approximately two-thirds is for one-
time expenditures.
The Recommended Budget also 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. Each year, the budget process includes evaluation of
reserve levels to ensure that sufficient fund balances are available to provide necessary funding
for unanticipated needs and to ensure continued long-term stability. In 2014, the City Manager’s
Recommended Budget included an ongoing 15 percent fund balance in the General Fund. This
alignment with best practices proved timely and helped the city respond to the immediate
emergency and ongoing recovery needs of the September 2013 flood. Reserves across the city
have been applied to flood response and recovery. Although partial reimbursement for eligible
expenses is expected from FEMA and the State of Colorado, and the city is seeking all external
funding opportunities to cover both recovery and mitigation costs, the timing of this funding is
uncertain. Therefore, the 2015 Recommended Budget includes replenishing the General Fund
reserves to 14 percent in 2015 and building reserves to 15 percent in 2016 and beyond. This plan
brings reserve levels to recognized best practice levels in a short time frame, maintains adequate
levels in the immediate term, and responsibly meets the funding needs of the city.
The economic outlook for the city continues to be positive, with steady improvement, and stable
revenue growth is projected in the coming years. Boulder’s fiscal health is reflected in its tax
revenue collections and the community’s unemployment level of 4.3 percent as of June, 2014,
down 1.1 percent from the previous year. Sales and use tax collections were up 10.94 percent
City Manager’s Message
3
through June 2014, compared to collections through June 2013, with approximately 6 percent of
this increase due to one-time revenues and timing differences. Taking these one-time revenues
into account, and noting that adjusted retail sales tax revenues through June 2014 are up 3.53
percent over 2013, the 2014 revenues are on target with projections.
The table below shows General Fund revenue collections compared to budget projections since
2008.
Table 1-01: General Fund Revenues 2008-2015
(in $1,000s)
Economic uncertainty during a historically slow recovery from the 2008 Great Recession, including
the possibility of a double dip recession, led the city to remain cautious in its 2013 revenue
projections. Revenues in 2013 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. Retail sales tax collections
came in strong for the year overall, though inconsistently throughout the year, likely an indication
of muted but generally improving consumer confidence. Economists are now fairly consistent in
projecting a stable economy for the next few years, and the city’s 2014 and 2015 revenue
projections have been revised to reflect this information. City staff projects a 3.13 percent
increase in total sales and use tax revenues for 2015, which includes a 4.25 percent increase in
retail sales tax revenues. The city continues to implement the financial policy of using one-time
revenue only for one-time expenditures, which has served the city well during and since the last
recession.
The 2015 City Manager’s Recommended Budget reflects funding to support the Major Update to
the Boulder Valley Comprehensive Plan (BVCP), a number of other significant community planning
efforts including Envision East Arapahoe and the Comprehensive Housing Strategy, as well as code
changes needed for implementation. Public engagement as part of the BVCP Major Update process
as well as other planning initiatives will provide the opportunity to better understand and address
the public input heard in response to recently proposed code changes and recent development
trends, and help shape the dialogue about Boulder’s built environment and quality of life.
Over the last three years, City Council has adopted a number of Master and Strategic Plans,
including:
Reservoir Master Plan,
Fire-Rescue Master Plan,
Multi-Hazard Mitigation Plan,
City Manager’s Message
Projected Proposed
2008 2009 2010 2011 2012 2013 2014 2015
Revised Budget $93,907 $104,611 $107,908 $100,312 $110,424 $112,516 $118,861 $120,438
Actuals $92,855 $104,387 $107,928 $103,112 $112,520 $117,082
4
Civic Area Vision Plan,
Police Master Plan,
Parks and Recreation Master Plan, and
Transportation Master Plan.
Throughout the course of these master and strategic planning processes, extensive public input
was sought and received to guide the plans in support of community priorities. This has helped to
provide the road map for strategic investments. Based on these strategic plans, the city is moving
forward to implement what we heard from residents, and the city has evaluated areas where
strategic investments in staffing and infrastructure will make the community more resilient in the
face of economic challenges and environmental impacts.
2015 Recommended Budget highlights include:
Community Investment and Priorities
Public Safety/Enforcement
In continued support of the Police and Fire Master Plans and in response to public and council
input, the 2015 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. One new
police officer and one new criminalist position 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. The criminalist position will be able to
take on some of the investigative and non-patrol work, freeing up officer time for patrol. In 2014
four new officers and one commander were added.
Again, as a part of a multi-year approach, additional funding is recommended for equipment
replacement in the Fire Department, toward bringing replacement funding levels up to industry
standard for key life and safety related equipment for firefighters. Funding for a comprehensive
Fire Department Safety Officer Program, including one new FTE, is recommended. Along industry
standards, this program will implement improvements in major incident response, improve
operational safety, manage the Fire Department’s Infection Control Program, and implement and
manage a fire fighter fitness/wellness program.
Additional FTE in both the Municipal Court (one FTE ongoing and two fixed-term FTEs) and the
City Attorney’s Office (one prosecutor and one general counsel attorney) will transition these
workgroups to more integrated software support and caseload management and will provide
much needed staff to address significant service demand increases over the last five years and
improve response to community priorities.
The Hill
Council and the public have highlighted Hill Revitalization as a key goal in the coming years. In
support of the Hill Reinvestment Strategy, this budget includes continued funding of a fixed-term
Hill coordinator position to take the lead in researching and developing new organizational
City Manager’s Message
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structures and redevelopment tools, and to coordinate the outreach and involvement of the Hill
stakeholders, and contribution to a Residential Services District pilot program.
Civic Area
Following adoption of the Civic Area Vision Plan in 2013, the city has begun moving from planning
to implementation of this vision of the Civic Area. The first steps, including the use of Civic Area
ambassadors, event and activity programming and studies related to space use and impact have
begun and will continue in 2015. In a cross-departmental collaboration, funding for this has been
identified in Parks and Recreation, Community Planning and Sustainability, Transportation, Public
Works/Facilities Asset and Management and Downtown and University Hill Management Division/
Parking Services. More details on the Civic Area are included in a special highlight section in the
2015 Recommended Budget document.
Energy
The City of Boulder, under council direction, is moving forward with the potential creation of a
municipal electric utility. As envisioned, this utility would change the future of electric services
and energy management for all of Boulder’s residents and businesses. From the beginning of this
exploration, the process has included measured steps and potential off-ramps to ensure
responsible use of taxpayer dollars. In 2011, the voters approved a Utility Occupation Tax in
support of this effort. The annual budget process provides council with the opportunity to review
the proposed expenditure plan associated with the Utility Occupation Tax revenues and other one
-time revenues in support of key work efforts. Although multi-year in nature, specific work
products and investment needs are evaluated on a year-to-year basis.
The next phase of this project requires acceleration of the original work plan, creating a timing
difference in cashflow between when the expenses will be incurred and when the revenues will
flow into the city from the Utility Occupation Tax. An example of this difference is litigation costs.
While the city will collect enough revenue in total through 2017 to pay the costs, a major portion
of the expenses will occur in 2015. To solve this cashflow problem, it is proposed that General
Fund reserves be used to bridge this timing difference in support of implementation of the
Transition Work Plan, including condemnation proceedings. By doing this, the difference will be
eliminated and funds will be available to pay the costs that will be incurred earlier. As the actual
revenue collections occur in 2016 and 2017, they will return to the General Fund reserves.
The budget also proposes additional General Fund dollars to fund two key positions and contract
support, as outlined in the Transition Work Plan. The investment proposed for 2015 is strategic
and supported by a comprehensive transition plan (details of which were presented to council in
an Information Packet item on Aug. 19). The plan is intended to support and ensure a seamless
transition for customers. We are aware of the uncertainties, including timing and potential
outcomes related to legal and regulatory processes. Expenditures will be continuously monitored,
with much of the spending anticipated in the latter part of 2015. If work efforts do not progress
as planned or a decision is made not to proceed with municipalization, some savings may be
City Manager’s Message
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realized. If work progresses more quickly than currently anticipated, the 2015 Recommended
Budget includes contingency funding, set aside and not allocated to the project.
Investment in the City of Boulder’s Resilience
Flood Recovery
One-time investments, including seasonal staff and one two-year fixed-term FTE are
recommended for funding in Open Space and Mountain Parks, and an ongoing planner and project
manager are recommended in Public Works/Utilities to support flood recovery and implement
longer-term mitigation projects to help build resilience in the Wastewater collection and treatment
systems.
Water, Wastewater and Stormwater/Flood Management Rates
In the development of the 2014 budget and 2014-2019 CIP, the anticipated rate increases for
2015 were 4 percent in the Water Fund, 5 percent in Wastewater, and 3 percent in Stormwater/
Flood Management. The 2013 flood has raised public awareness about the vulnerability of city
infrastructure to flood events and sparked community interest in additional investment to reduce
the impacts of future flood events. In June, the Water Resources Advisory Board supported
proposed rate increases of 5 percent in Water, 25 percent in Wastewater, and 71 percent in
Stormwater/Flood Management. Proposed additional investment focused primarily on
rehabilitating aging infrastructure to improve system resiliency and expediting flood mitigation
efforts along the city’s 15 major drainageways.
In the Water Fund, the proposed 5 percent increase would help keep pace with the construction
cost escalation while primarily providing additional funding to increase investment in replacement
of aging water pipes in areas that have shown evidence of significant deterioration.
A key area of focus in the Wastewater Fund has been the city’s aging system of collection system
pipes, most of which are made of clay and were installed in the 1950s and 1960s. The city has
historically invested approximately $500,000 per year in rehabilitation efforts to reduce leakage of
stormwater and groundwater into these pipes and to restore structural integrity. The 25 percent
rate increase scenario presented to City Council at the Aug. 12 CIP Study Session would reduce the
anticipated time to complete this rehabilitation from a 45-year time horizon to approximately 20
years. Bases on Council feedback, staff is evaluating alternatives to further accelerate these efforts
in order to reduce the extend of sanitary sewer backups during significant precipitation events.
The city has a long history of investing in flood mitigation projects, many of which double as
components of our world-class greenways system. The proposed 71 percent increase in rates
would support acceleration of flood mapping and mitigation efforts across the city. Even with the
proposes increase, major mitigation projects would still require either bond debt or accumulation
of funds over multiple years. The city’s major drainageways total approximately 45 miles in
cumulative length and comprehensive mitigation will remain a long-term proposition.
City Manager’s Message
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Information to help customers understand potential rate impacts for their specific home or
business is available on the city website at www.boulderwater.net or by contacting a customer
service representative at 303-441-3260.
Asset Management
As a part of an ongoing focus on taking care of what we have, the 2015 Recommended Budget
includes ongoing funding for four new FTEs and reorganization of the Parks Maintenance
program, to provide broader oversight of park systems, strategic data management and increased
community engagement processes to meet community priorities. Increased funding, including five
new FTEs and repurposing of two existing FTEs, is recommended in Open Space and Mountain
Parks to support continuing Trail Study Area (TSA) implementation and planning, visitor master
plan implementation, engineering oversight of capital projects for improved safety design,
resource management and land management planning, cultural resource management, and voice
and sight dog tag program revision implementation. Funding for these programs comes from
dedicated sales and use taxes.
Emerald Ash Borer Response
The 2015 Recommended Budget includes funding for the Parks and Recreation Department to
inventory existing trees and to begin implementation of an Emerald Ash Borer Management plan
that will include tree removal and replacement, as well as re-establishment of streetscapes and
park areas.
Transportation
The community’s support for the additional .15 cent sales and use tax in the November 2013
election enabled the city to significantly increase investments in the operation and maintenance of
the existing transportation system through a 2014 budget supplemental. The added revenues
also allowed for some capacity to advance key initiatives in the Transportation Master Plan, which
also benefit integrated efforts such as Climate Commitment, Civic Area, and Envision East
Arapahoe. For 2014 only, $1 million of this has been used to replenish the Transportation Fund
reserves that had been used in 2013 and 2014 for flood recovery. The 2015 Recommended
Budget continues the implementation of the new revenues and also allocates the $1 million
ongoing, both in maintenance and system enhancement. This includes one FTE in support of the
ongoing need to address safety and to encourage outreach and education related to pedestrian
and bicycle systems and one FTE in support of the overall expanded capital maintenance program,
additional capital projects and significant corridor design/community process.
Organizational Capacity
The city’s adherence to strong fiscal policies and best practices have provided a conservative
funding approach under difficult economic pressures and a solid foundation that, combined with
Boulder’s positive economic outlook, now enable the city to address significant service cutbacks
made over the past decade-and-a-half, to continue to invest in community and organizational
assets, and to provide strategic funding as outlined above. In particular, in the face of economic
uncertainty over the last six years, the city has taken a very conservative approach to funding,
City Manager’s Message
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while providing the community with the same basic services, increasing service and programming
in key areas of value to the community, and engaging in important large scale initiatives toward
achieving community environmental goals and addressing social and human concerns in the
community. In a period of reduced funding, the city increased programs and services while
working continuously to reduce costs and improve business efficiencies through innovation and
strong partnerships across the region and across sectors to better serve the community.
The city will always strive to find greater efficiencies and innovative solutions to reduce the cost of
services; however, Boulder must also look to the future and listen to what our residents have told
us about the services and community assets that contribute to a vibrant local economy and
enhance their quality of life. The 2015 Recommended Budget recognizes that this is the time to
strengthen the organization from within, to build the capacity to implement the existing Master
Plans and to continue to build the resilience that will serve the community at the highest levels
now and in the future.
A list of 2015 reallocations in support of overall city priorities is included in Attachment A, and a
complete list of new funding initiatives for 2015 is included in Attachment B (listed by
department) and Attachment C (listed by fund).
The 2015 Recommended Budget has been developed in support of adopted strategic plans and
community and council priorities, and focuses on continuing to build community sustainability
and resilience, while implementing key initiatives. 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.
Boulder’s revenues and expenditures will be closely monitored throughout 2015, and department
budgets will continue to be reviewed and analyzed to better identify potential savings and
improved efficiencies in how services are delivered. 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 2015 Recommended Budget allocates resources, recognizing
these commitments, while exercising strong fiscal responsibility to the community.
Respectfully submitted,
Jane S. Brautigam
City Manager
City Manager’s Message
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City of Boulder
ATTACHMENT A
PROPOSED REALLOCATIONS
10 Attachment A2015 CITYWIDE BUDGET REALLOCATIONS AND SAVINGSDept.ItemAmountReallocation DescriptionCommunity Planning and SustainabilityReduce General Fund allocation to Community Planning and Sustainability on a fixed-term basis $ (540,567) The Planning and Development Services Fund will cover costs, for tw o years, of positions previously budgeted in the General Fund in the Community Planning and Sustainability Department (CP&S). These include: the Economic Vitality Coordinator and associated NPE; the Deputy Director of CP&S and associated NPE; consulting services; and a 0.5FTE Planner and associated NPE. This is the second year of a tw o year, fixed-term reallocation. The potential for further reallocation w ill be evaluated as a part of future years' budget processes.Finance Restructuring of Sales Tax and Audit Division (141,369) The Finance Department is restructuring the Sales Tax Audit Division and Licensing. Two management positions in the audit division are being consolidated into one. This new position will lead both the Sales Tax Audit and Licensing divisions. A portion of the salary savings is being redirected to the City Manager's Office to support the new Management Fellow position.Finance Repurposing FTE (43,636) A portion of a position previously used for implmementation of new business softw are is being repurposed to supplement administrative support for all departments w ithin the Municipal Building. The remainder of the position is being eliminated.Open Space and Mountain Parks Elimination of Vacant Positions (4,826) OSMP is eliminating a vacant Administrator position and using the salary savings to fund personnel restructuring w ithin the department. The amounts reallocated impacted both the Open Space and General Funds by $91,693 and $4,826, respectively.Total General Fund Savings(730,398) $
11
City of Boulder
ATTACHMENT B
SIGNIFICANT CHANGES BETWEEN 2014 AND 2015 BUDGET
12 ATTACHMENT B Department / Fund / Action2014 Approved Budget2015 Approved BudgetTotal Change2014 FTE2015 FTEFTE ChangeCITY ATTORNEY'S OFFICEAssistant City Attorney I - Prosecutor $ - $ 88,442 $ 88,442 - 1.00 1.00 Assistant City Attorney III - General Counsel - 120,962 120,962 - 1.00 1.00 Relocation of Central Records 252,015 252,015 - - 2.50 2.50 Contract Counsel transfer to Municipal Courts 10,000 - (10,000) - - - Total Changes, City Attorney's Office199,404$ 4.50 CITY MANAGER'S OFFICEAgenda Management and Web Streaming Softw are $ - $ 69,000 $ 69,000 - - - Relocation of Central Records 252,105 - (252,105) 2.50 - (2.50)Organizational Development Administrator - 113,502 113,502 1.00 1.00 - Web Content and Constituent Relationship Manager - 115,000 115,000 - 1.00 1.00 Communications Specialist II - 86,200 86,200 - 1.00 1.00 Adminstrative Specialist III 37,194 80,830 43,636 - 0.50 0.50 ICMA Fellowship Intern - 55,380 55,380 - 1.00 1.00 Relocation of Labor Relations to Human Resources 171,890 - (171,890) 1.00 - (1.00)Neighborhood Services - 150,000 150,000 - 1.00 1.00 Total Changes, City Manager's Office208,723$ 1.00 NON DEPARTMENTAL/CITYWIDE*Funding for Federal and State Lobbying $ 39,000 $ 81,000 $ 42,000 - - - Citywide Special Events - 115,000 115,000 - - - Total Changes Non Departmental157,000$ - * Non Departmental details are included in the City Manager's Office department overview section of the Budget documentGENERAL FUNDGENERAL FUNDGENERAL FUND
13 ATTACHMENT B Department / Fund / Action2014 Approved Budget2015 Approved BudgetTotal Change2014 FTE2015 FTEFTE ChangeCOMMUNITY PLANNING AND SUSTAINABILITYGENERAL FUND Intergrated Pest Management Coordinator $ - $ - $ - - 0.25 0.25 PLANNING AND DEVELOPMENT SERVICES FUNDZoning Plans Examiner $ 82,000 $ 82,000 $ - 1.00 1.00 - Project Specialist I 72,000 72,000 - 1.00 1.00 - Comprehensive Housing Strategy - 155,000 155,000 0.50 0.50 - Small Business Development Center Support (Economic Vitality) 25,000 101,300 76,300 - - - Boulder Valley Comprehensive Plan Update - 100,000 100,000 - - - Boulder Chamber Sponsorship - 20,000 20,000 - - - Colorado Clean Energy Cluster Membership - 25,000 25,000 - - - Total Changes, Community Planning and Sustainability376,300$ 0.25 DOWNTOWN AND UNIVERSITY HILL MANAGEMENT DIVISION / PARKING SERVICESGENERAL FUNDHill Reinvestment Strategy Coordinator $ 73,514 $ 151,309 $ 77,795 - 1.00 1.00 Hill Reinvestment Strategy - Residential Services Pilot 47,500 95,000 47,500 - - - Parking Kiosk Data & Communication Fees 19,380 21,204 1,824 - - - Access and Parking Management Strategy - 48,000 48,000 - - - Parking Kiosk Modem Upgrade - 13,430 13,430 - - - On-Street Meter Non-Personnel Expense 5,000 25,000 20,000 - - - BOULDER JUNCTION ACCESS GENERAL IMPROVEMENT DISTRICT - TRAVEL DEMAND MANAGEMENT FUNDNon-Personnel Expense Increase $ 50,347 $ 148,696 $ 98,349 - - - DOWNTOWN COMMERCIAL DISTRICT (CAGID) FUNDParking Kiosk Data & Communication Fees $ 59,925 $ 65,844 $ 5,919 - - - Parking Kiosk Modem Upgrade - 49,770 49,770 - - - Access and Parking Management Strategy 60,000 124,000 64,000 - - - Deputy Director - 88,072 88,072 - 0.80 0.80 Public/Private Partnership with Trinity Lutheran Church - 1,700,000 1,700,000 - - -
14 ATTACHMENT B Department / Fund / Action2014 Approved Budget2015 Approved BudgetTotal Change2014 FTE2015 FTEFTE ChangeDOWNTOWN AND UNIVERSITY HILL MANAGEMENT DIVISION / PARKING SERVICES CONTINUEDUNIVERSITY HILL COMMERCIAL DISTRICT (UHGID) FUNDParking Kiosk Data & Communication Fees $ 16,320 $ 18,972 $ 2,652 - - - Parking Kiosk Modem Upgrade - 15,800 15,800 - - - Access and Parking Management Strategy - 28,000 28,000 - - - Deputy Director - 22,018 22,018 - 0.20 0.20 BOULDER JUNCTION GENERAL IMPROVEMENT DISTRICT - PARKING FUNDNon-Personnel Expense Increase for Depot Square $ 12,599 $ 432,798 $ 420,199 - - - Total Changes, Downtown and University Hill Management Division/Parking Services2,703,328$ 2.00 ENERGY STRATEGY AND ELECTRIC UTILITY DEVELOPMENT PROJECTGENERAL FUNDEnergy Strategy and Electric Utility Development Project $ 2,312,000 $ 6,943,235 $ 4,631,235 4.50 6.50 2.00 Total Changes, ES/EUD Project4,631,235$ 2.00 FINANCEGENERAL FUNDFinance Restructuring- Administrative Support $ - $ 32,088 $ 32,088 - 0.67 0.67 Flood Positions - fixed term - 231,496 231,496 - 2.00 2.00 Restructuring of Sales and Use Tax Audit Division 566,076 424,707 (141,369) 6.00 5.00 (1.00)Total Changes, Finance122,215$ 1.67 FIREGENERAL FUNDCapital Equipment Replacement Funding $ 223,677 $ 498,677 $ 275,000 - - - Safety Officer Program - 242,802 242,802 - 1.00 1.00 Prairie Dog Fencing at Fire Training Center - 98,000 98,000 - - - Total Changes, Fire615,802$ 1.00
15 ATTACHMENT B Department / Fund / Action2014 Approved Budget2015 Approved BudgetTotal Change2014 FTE2015 FTEFTE ChangeHUMAN RESOURCESGENERAL FUNDAdministrative Services Manager $ - $ 140,000 $ 140,000 - 1.00 1.00 Administrative Specialist II - 20,832 20,832 - - - Learning and Organizational Development Specialist - 70,100 70,100 - 1.00 1.00 HR Analyst I 54,108 74,508 20,400 1.00 1.00 - HR Analyst II - 110,000 110,000 - 1.00 1.00 HR Staff Professional Development 15,750 39,000 23,250 - - - Principal HR Analyst - 60,000 60,000 - 1.00 1.00 Learning and Organizational Development: Citywide Training 270,154 300,154 30,000 - - - Learning and Organizational Development Specialist (Technical) - 70,100 70,100 - 1.00 1.00 Transfer of Labor Relations from City Manager's Office - 171,890 171,890 - 1.00 1.00 Total Changes, Human Resources716,572$ 6.00 HUMAN SERVICESGENERAL FUNDHuman Services Operating Support Staffing Extension $ - $ 100,000 $ 100,000 1.35 1.35 - Total Changes, Human Services100,000$ - HOUSINGComprehensive Housing Strategy Planner $ - $ 55,000 $ 55,000 0.50 0.50 - Total Changes, Housing55,000$ - INFORMATION TECHNOLOGYTransfer of Sr. Technical Support Analyst from Library and Arts $ - $ 91,000 $ 91,000 - 1.00 1.00 Constituent Relationship Management System Software Maintenance - 13,800 13,800 - - - Mobile Device Support Position Extension of Fixed-Term - 62,785 62,785 1.00 1.00 - Total Changes, Information Technology167,585$ 1.00 GENERAL FUNDAFFORDABLE HOUSING FUND
16 ATTACHMENT B Department / Fund / Action2014 Approved Budget2015 Approved BudgetTotal Change2014 FTE2015 FTEFTE ChangeLIBRARY AND ARTSTransfer of Sr. Technical Support Analyst to Information Technology $ 91,000 $ (91,000) 1.00 - (1.00)Total Changes, Library and Arts(91,000)$ (1.00) MUNICIPAL COURTDeputy Court Clerk $ - $ 50,720 $ 50,720 - 1.00 1.00 Administrative Specialist II - 46,725 46,725 - 1.00 1.00 Court Specialist - 47,720 47,720 - 1.00 1.00 Contract Counsel transfer from City Attorney's Office - 10,000 10,000 - - - Total Changes, Municipal Court155,165$ 3.00 OPEN SPACE AND MOUNTAIN PARKSOSMP Administrator $ 4,826 $ - $ (4,826) 0.05 - (0.05)OSMP Administrator $ 91,693 $ - $ (91,693) 0.95 - (0.95)Communications and Outreach Coordinator 134,885 (134,885) 1.00 - (1.00)Education and Outreach Coordinator - 68,684 68,684 - 1.00 1.00 Engineering Manager - 142,385 142,385 - 1.00 1.00 Deputy Director - 134,220 134,220 - 1.00 1.00 Environmental Planner - 132,500 132,500 - 1.00 1.00 Biostatistician - 121,800 121,800 - 1.00 1.00 GIS Analyst - 83,700 83,700 - 1.00 1.00 Admin Specialist II - 60,500 60,500 - 1.00 1.00 Trail Condition Monitor - 74,802 74,802 - 1.00 1.00 Flood Impact Recovery and Restoration - 55,000 55,000 - - - Voice and Sight Program 263,000 218,275 (44,725) - - - Sustainablity Project - 60,000 60,000 - - - Seasonal Funding for Grassland Ecosystem Mgmt. Plan Monitoring - 5,500 5,500 - - - Seasonal Funding for Undesignated Trails Monitoring - 25,000 25,000 - - - Community Survey - 30,000 30,000 - - - GENERAL FUNDLIBRARY FUNDGENERAL FUNDOPEN SPACE FUND
17 ATTACHMENT B Department / Fund / Action2014 Approved Budget2015 Approved BudgetTotal Change2014 FTE2015 FTEFTE ChangeOPEN SPACE AND MOUNTAIN PARKS CONTINUEDTrail Dozer $ - $ 70,000 $ 70,000 - - - Compact Roller and Tracked Mini-Dump - 19,500 19,500 - - - Composting Dog Waste - 50,000 50,000 - - - Septic Evaluations and Improvements - 40,000 40,000 - - - Cultural Resource Artifact Managmenet - 20,000 20,000 - - - Facilities Improvements - 40,000 40,000 - - - Trucks - 77,000 77,000 - - - Flagstaff Summit Improvements (Matching Grant Funds) - 40,000 40,000 - - - Annex Staff Parking Lot Paving - 34,000 34,000 - - - Trails Specialist - 55,000 55,000 - 1.00 1.00 Trails Maintenance - 125,000 125,000 - - - Total Changes, Open Space and Mountain Parks1,288,462$ 7.00 PARKS AND RECREATIONParks Maintenance and Staffing $ - $ 330,000 $ 330,000 - 4.00 4.00 Emerald Ash Borer (EAB) Management Plan - 87,500 87,500 - - - Total Changes, Parks and Recreation417,500$ 4.00 POLICESmart Phones for All Commissioned and Limited Commission Employees $ - $ 77,856 $ 77,856 - - - Additional Police Officer - 97,920 97,920 - 1.00 1.00 Non-Sworn Criminalist - 74,440 74,440 - 1.00 1.00 Increase in Department Vehicles (1) - 54,818 54,818 - - - Body Worn Cameras - 87,000 87,000 - - - Total Changes, Police392,034$ 2.00 OPEN SPACE FUND CONTINUED.25 CENT SALES TAX FUNDGENERAL FUND
18 ATTACHMENT B Department / Fund / Action2014 Approved Budget2015 Recommended BudgetTotal Change2014 FTE2015 FTEFTE ChangePUBLIC WORKS - DEVELOPMENT AND SUPPORT SERVICESFacilities Design and Construction Manager $ - $ 74,500 $ 74,500 - 0.50 0.50 Space Needs/Relocation - 757,685 757,685 - - - Landlink Development and Information Tracking System $ - $ 203,000 $ 203,000 - 2.00 2.00 Builiding Plans Examiners 79,000 168,000 89,000 1.00 2.00 1.00 Rental Housing Licensing Program - 215,000 215,000 - 2.50 2.50 Total Changes, Public Works - Development and Support Services1,339,185$ 6.00 PUBLIC WORKS - TRANSPORTATIONTranportation Master Plan Implementation $ - $ 700,000 $ 700,000 - 2.00 2.00 Transportation Operations and Maintenance - 333,442 333,442 - - - Total Changes, Public Works - Transportation1,033,442$ 2.00 PUBLIC WORKS - UTILITIESLegal and Consulting $ 598,000 $ 791,000 $ 193,000 - - - Water Resources Planner $ - $ 112,000 $ 112,000 - 1.00 1.00 Hazardous Waste $ 161,551 $ 176,051 $ 14,500 - - - Wastewater Outreach & Compliance Coordinator - 185,800 185,800 - 1.00 1.00 Civil Engineer II - 26,625 26,625 - 0.75 0.75 Maintenance Person IV/Maint. Operations Assistant - 65,956 65,956 - 1.00 1.00 WASTEWATER UTILITY FUNDGENERAL FUNDPLANNING AND DEVELOPMENT FUNDWATER UTILITY FUNDTRANSPORTATION FUND
19 ATTACHMENT B Department / Fund / Action2014 Approved Budget2015 Approved BudgetTotal Change2014 FTE2015 FTEFTE ChangeHazardous Waste $ 151,594 $ 166,094 $ 14,500 - - - Planner - 135,000 135,000 - 1.00 1.00 Project Manager - 150,000 150,000 - 1.00 1.00 Seasonal Flood Maintenance 305,701 330,701 25,000 - - - Maintenance Person IV/Maint. Operations Assistant - 66,000 66,000 - 1.00 1.00 Maintenance Person III - 57,000 57,000 - 1.00 1.00 Maintenance Person III - 57,000 57,000 - 1.00 1.00 Maintenance Person III - 57,000 57,000 - 1.00 1.00 Maintenance Person II - 53,000 53,000 - 1.00 1.00 Maintenance Person II (Flood) - 93,000 93,000 - 1.00 1.00 Civil Engineer II - 8,875 8,875 - 0.25 0.25 Vacuum Truck - 400,000 400,000 - - - Total Changes, Public Works - Utilities1,714,256$ 12.00 CIVIC AREALibrary Auditorium Technical Analysis/Space Study $ - $ 42,600 $ 42,600 - - - Performance Space Technical Analysis/Space Study - 53,250 53,250 - - - Farmer's Market Study (year-round) - 42,600 42,600 - - - Muni Center Technical Analysis/Space Study - 28,400 28,400 - - - Civic Area Governance Structure Study - 14,200 14,200 - - - Human Services Space Needs Study - 39,050 39,050 - - - Housing Feasibilty Study on Senior Center Site - 24,850 24,850 - - - 13th Street Master Plan - 49,700 49,700 - - - Library AuditoriumTechnical Analysis/Space Study $ - $ 17,400 $ 17,400 - - - Performance Space Technical Analysis/Space Study - 21,750 21,750 - - - Farmer's Market Study (year-round) - 17,400 17,400 - - - Muni Center Technical Analysis/Space Study - 11,600 11,600 - - - GENERAL FUND CAPITAL DEVELOPMENT FUNDSTORMWATER AND FLOOD MANAGEMENT UTILITY FUND
20 ATTACHMENT B Department / Fund / Action2014 Approved Budget2015 Approved BudgetTotal Change2014 FTE2015 FTEFTE ChangeCIVIC AREA CONTINUEDCivic Area Governance Structure Study - 5,800 5,800 - - - Human Services Space Needs Study - 15,950 15,950 - - - Housing Feasibilty Study on Senior Center Site - 10,150 10,150 - - - 13th Street Master Plan - 20,300 20,300 - - - Parking Study $ - $ 15,000 $ 15,000 - - - Civic Area Communications $ - $ 20,000 $ 20,000 - - - Civic Area Communications $ - $ 20,000 $ 20,000 - - - Canyon Blvd. Connections/Connectivity - 100,000 100,000 - - - Civic Area Ambassadors $ - $ 20,000 $ 20,000 - - - Civic Area Activation/Events Contribution - 123,920 123,920 - - - Total Changes, Civic Area713,920$ - 0.25 CENT SALES TAX FUNDTRANSPORTATION FUNDPLANNING AND DEVELOPMENT SERVICES FUNDDOWNTOWN COMMERCIAL DISTRICT (CAGID) FUNDCAPITAL DEVELOPMENT FUND CONTINUED
21
City of Boulder
ATTACHMENT C
2015 SIGNIFICANT BUDGET CHANGES BY FUND,
ONE-TIME AND ONGOING
22 ATTACHMENT C Fund / Department ActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTE Additional InformationGENERAL FUNDCity Attorney's Office Assistant City Attorney I - Prosecutor118,174 1.00 2,788 - City Attorney's Office Assistant City Attorney III - General Counsel88,442 1.00 - - City Attorney's Office Relocation of Central Records252,015 2.50 - - Corresponding reduction in City Manager's Office (see below)City Attorney's Office Contract Counsel transfer to Municipal Courts(10,000) - - - Corresponding increase in Municipal Courts (see below )City Manager's Office Agenda Management and Web Streaming Software9,000 - 60,000 - City Manager's Office Relocation of Central Records(252,105) (2.50) - - Corresponding reduction increase in City Attorney's Office (see above)City Manager's Office Organizational Development Administrator113,502 1.00 - - Conversion from fixed-term positionCity Manager's Office Web Content and Constituent Relationship Manager115,000 1.00 - - City Manager's Office Communications Specialist II86,200 1.00 - City Manager's Office Adminstrative Specialist III43,636 0.50 - - Will utilize administrative sharing model with Finance Dept.City Manager's Office ICMA Fellowship Intern55,380 1.00 - - Inlcudes 28% in benefits costs as well as $5,500 NPECity Manager's Office Relocation of Labor Relations to Human Resources(171,890) (1.00) - - Corresponding increase in Human Resources (see below)City Manager's Office Neighborhood Services 150,000 1.00 - - Includes $135,000 in PE and $15,000 in NPE.Non Departmental/Citywide Funding for Federal and State Lobbying42,000 - - - Non Departmental/Citywide Cityw ide Special Events - - 115,000 - Community Planning and SustainabilityIntergrated Pest Management Coordinator- 0.25 - - Repurposing of NPE dollarsDow ntow n-University Hill Mgmt. DistrictHill Reinvestment Strategy Coordinator- - 77,795 1.00 2yr fixed-termDow ntow n-University Hill Mgmt. DistrictHill Reinvestment Strategy - Residential Services Pilot - - 47,500 - 2yr contract servicesDow ntow n-University Hill Mgmt. DistrictParking Kiosk Data & Communication Fees1,824 - - - Dow ntow n-University Hill Mgmt. DistrictAccess and Parking Management Strategy- - 48,000 -
23 ATTACHMENT C Fund / Department ActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTE Additional InformationGENERAL FUND CONTINUEDDow ntow n-University Hill Mgmt. DistrictParking Kiosk Modem Upgrade - - 13,430 - Dow ntow n-University Hill Mgmt. DistrictOn-Street Meter Non-Personnel Expense 20,000 - - - For the purchase of two pay parking stationsEnergy Strategy and Electric Utility DevelopmentBoulder's Energy Future4,631,235 4.50 FinanceFinance Restructuring- Administrative Support32,088 0.67 - - Partial repurposing on 0.67 FTE returned from IT for shared administrative supportFinanceFlood Positions231,496 2.00 Two-year fixed term positionsFinanceRestructuring of Sales and Use Tax Audit Division(141,369) (1.00) - - FireCapital Equipment Replacement Funding275,000 - - - Supplement to current replacement funding to cover gap FireSafety Officer Program198,002 1.00 44,800 - FirePrairie Dog Fencing at Fire Training Center- - 98,000 - Human Resources Administrative Services Manager140,000 1.00 - - Human Resources Administrative Specialist II - - 20,832 - Extension of fixed-term for partial year in 2015 and conversion to ongoing in 2016Human Resources Learning and Organizational Development Specialist70,100 1.00 - - Conversion from fixed-term to ongoingHuman Resources HR Analyst I 20,400 - - - Position upgradeHuman Resources HR Analyst II 110,000 1.00 - - Human Resources HR Staff Professional Development23,250 - - - Human Resources Principal HR Analyst60,000 1.00 2yr fixed-termHuman Resources Learning and Organizational Development: Citywide Training 30,000 - - - Human Resources Learning and Organizational Development Specialist (Technical)- - 70,100 1.00 2yr fixed termHuman Resources Transfer of Labor Relations from City Manager's Office171,890 1.00 - - Corresponding decrease in City Manager's Office (see above)
24 ATTACHMENT C Fund / Department ActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTE Additional InformationGENERAL FUND CONTINUEDHuman ServicesHuman Services Operating Support Staffing Extension35,000 0.35 65,000 0.65 Information Technology Transfer of Sr. Technical Support Analyst from Library and Arts 91,000 1.00 - - Corresponding decrease in Library and Arts (see below )Information Technology Constituent Relationship Management System Software Maintenance- - 13,800 - Information Technology Mobile Device Support Position Extension of Fixed-Term- - 62,785 1.00 Extension of fixed-term position for partial year 2015 and full year in 2016Muni CourtDeputy Court Clerk50,720 1.00 - - Muni CourtAdministrative Specialist II- - 46,725 1.00 2yr fixed-termMuni CourtCourt Specialist- - 47,720 1.00 2yr fixed-termMuni CourtContract Counsel transfer from City Attorney's Office10,000 - - - Corresponding decrease in City Attorney's Office (see above)OSMPOSMP Administrator(4,826) (0.05) - - PoliceSmart Phones for All Commissioned and Limited Commission Employees77,856 - - - PoliceAdditional Police Officer97,920 1.00 - - PoliceNon-Sworn Criminalist74,440 1.00 - - PoliceIncrease in Department Vehicles (1)11,862 - 42,956 - PoliceBody Worn Cameras29,250 - 57,750 - $16,500 of cost is being absorbed in current budgetPW-DSSFacilities Design and Construction Manager- - 74,500 0.50 Fixed term to provide for 6-month overlap for succcession planningPW-DSSSpace Needs/Relocation757,685 - - - Civic Area/PW-FAM Library Auditorim Technical Analysis/Space Study- - 42,600 - Civic Area/PW-FAM Performance Space Technical Analysis/Space Study- - 53,250 - Civic Area/PW-FAM Farmer's Market Study (year-round)- - 42,600 - Civic Area/PW-FAM Muni Center Technical Analysis/Space Study- - 28,400 - Civic Area/PW-FAM Civic Area Governance Structure Study- - 14,200 - Civic Area/PW-FAM Human Services Space Needs Study- - 39,050 - Civic Area/PW-FAM Housing Feasibilty Study on Senior Center Site- - 24,850 - Civic Area/PW-FAM 13th Street Master Plan- - 49,700 - Total Changes, General Fund2,821,446$ 15.72 6,226,862$ 13.65
25 ATTACHMENT C Fund / Department ActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTE Additional InformationParks and Recreation Parks Maintenance and Staffing330,000 4.00 - - Restructuring personnel and operational resources in alignment with 2013 Master Plan update.Parks and Recreation Emerald Ash Borer (EAB) Management Plan7,500 - 80,000 - Funding for the purchase and ongoing O&M of a bucket truck Civic Area/Parks and RecreationCivic Area Ambassadors- - 20,000 - Civic Area/Parks and Recreation Civic Area Activation/Events Contribution- - 123,920 - Total337,500$ 4.00 223,920$ - AFFORDABLE HOUSING FUNDHousingComprehensive Housing Strategy Planner - - 55,000 0.50 Extension of fixed term. CP&S is funding the other 0.5 FTE Total-$ - 55,000$ 0.50 BOULDER JUNCTION ACCESS GENERAL IMPROVEMENT DISTRICT - TRAVEL DEMAND MANAGEMENT FUNDDow ntow n-University Hill Mgmt. DistrictNon-Personnel Expense Increase 98,349 - - - NPE subject to development completionsTotal98,349$ - -$ - BOULDER JUNCTION GENERAL IMPROVEMENT DISTRICT - PARKING FUNDDow ntow n-University Hill Mgmt. DistrictNon-Personnel Expense Increase for Depot Square 420,199 - - - Increased operating expenses as district becomes operationalTotal420,199$ - -$ - 0.25 CENT SALES TAX FUND
26 ATTACHMENT C Fund / Department ActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTE Additional InformationCAPITAL DEVELOPMENT FUNDCivic Area/PW-FAM Library Auditorim Technical Analysis/Space Study- - 17,400 - Civic Area/PW-FAM Performance Space Technical Analysis/Space Study- - 21,750 - Civic Area/PW-FAM Farmer's Market Study (year-round)- - 17,400 - Civic Area/PW-FAM Muni Center Technical Analysis/Space Study- - 11,600 - Civic Area/PW-FAM Civic Area Governance Structure Study- - 5,800 - Civic Area/PW-FAM Human Services Space Needs Study- - 15,950 - Civic Area/PW-FAM Housing Feasibilty Study on Senior Center Site- - 10,150 - Civic Area/PW-FAM 13th Street Master Plan- - 20,300 - Total-$ - 120,350$ - DOWNTOWN COMMERCIAL DISTRICT (CAGID) FUNDDow ntow n-University Hill Mgmt. DistrictParking Kiosk Data & Communication Fees 5,919 - - - Dow ntow n-University Hill Mgmt. DistrictParking Kiosk Modem Upgrade- - 49,770 - Dow ntow n-University Hill Mgmt. DistrictAccess and Parking Management Strategy- - 64,000 - Dow ntow n-University Hill Mgmt. DistrictDeputy Director88,072 0.80 - Funding is split 80/20 with UGHID Fund (see below )Dow ntow n-University Hill Mgmt. DistrictPublic/Private Partnership with Trinity Lutheran Church- - 1,700,000 - Civic Area/Dow ntown-University Hill Mgmt. DistrictParking Study- - 15,000 - Total93,991$ 0.80 1,828,770$ - UNIVERSITY HILL COMMERCIAL DISTRICT (UHGID) FUNDDow ntow n-University Hill Mgmt. DistrictParking Kiosk Data & Communication Fees 2,652 - - - Dow ntow n-University Hill Mgmt. DistrictParking Kiosk Modem Upgrade- - 15,800 Dow ntow n-University Hill Mgmt. DistrictAccess and Parking Management Strategy- - 28,000 - Dow ntow n-University Hill Mgmt. DistrictDeputy Director22,018 0.20 - - Funding is split 20/80 with CAGID Fund (see above)Total24,670$ 0.20 43,800$ -
27 ATTACHMENT C Fund / Department ActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTE Additional InformationLIBRARY FUNDLibrary and ArtsTransfer of Sr. Technical Support Analyst to Information Technology (91,000) (1.00) - - Corresponding increase in Information Technology (see above)Total(91,000)$ (1.00) -$ - OPEN SPACE FUNDOSMPOSMP Administrator(91,693) (0.95) - - OSMPCommunications and Outreach Coordinator(134,885) (1.00) - - OSMPEducation and Outreach Coordinator68,684 1.00 - OSMPEngineering Manager134,885 1.00 7,500 - OSMPDeputy Director134,220 1.00 - - OSMPEnvironmental Planner132,500 1.00 - - OSMPBiostatistician121,800 1.00 - - OSMPGIS Analyst83,700 1.00 - - OSMPAdmin Specialist II60,500 1.00 - - OSMPTrail Condition Monitor74,802 1.00 - - OSMPFlood Impact Recovery and Restoration55,000 - - - OSMPVoice and Sight Program- - (44,725) - OSMPSustainablity Project - - 60,000 - OSMPSeasonal Funding for Grassland Ecosystem Mgmt. Plan Monitoring5,500 - - - OSMPSeasonal Funding for Undesignated Trails Monitoring25,000 - - - OSMPCommunity Survey - - 30,000 - OSMPTrail Dozer6,500 - 63,500 - OSMPCompact Roller and Tracked Mini-Dump1,950 - 17,550 - OSMPComposting Dog Waste- - 50,000 - OSMPSeptic Evaluations and Improvements- - 40,000 - OSMPCultural Resource Artifact Managmenet- - 20,000 - OSMPFacilities Improvements- - 40,000 - OSMPTrucks7,000 - 70,000 - OSMPFlagstaff Summit Improvements (Matching Grant Funds)- - 40,000 - OSMPAnnex Staff Parking Lot Paving- - 34,000 -
28 ATTACHMENT C Fund / Department ActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTE Additional InformationOPEN SPACE FUND CONT.OSMPTrails Specialist - - 55,000 1.00 3-year fixed term position.OSMPTrails Maintenance- - 125,000 - Funding to cover 3-year cost of trails maintenance including seasonal staffing and tools.Total685,463$ 6.05 607,825$ 1.00 PLANNING AND DEVELOPMENT FUNDCommunity Planning and SustainabilityZoning Plans Examiner 82,000 1.00 - - Conversion from fixed term to ongoingCommunity Planning and SustainabilityProject Specialist I 72,000 1.00 - - Conversion from fixed term to ongoingCommunity Planning and SustainabilityComprehensive Housing Strategy 155,000 0.50 Includes continuation of 1.0FTE fixed term Senior Planner Project Manager position and consulting support. Housing is funding the remaining 0.5 FTE of the Senior Planner position.Community Planning and SustainabilitySmall Business Development Center Support (Economic Vitality)42,300 - 34,000 - Ongoing funding to cover operating costs as well as annual cash match for the Small Business Development Center (SBDC). One-time funding to cover costs of relocating the SBDC to the Boulder Public Library.Community Planning and SustainabilityBoulder Valley Comprehensive Plan Update- - 100,000 - Community Planning and SustainabilityBoulder Chamber Sponsorship- - 20,000 Funding to support implementation of the Innovation Blueprint 3.0Community Planning and SustainabilityColorado Clean Energy Cluster Membership25,000 - - -
29 ATTACHMENT C Fund / Department ActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTE Additional InformationPLANNING AND DEVELOPMENT FUND CONTINUEDCommunity Planning and SustainabilityCivic Area Communications - - 20,000 - PW - Development and Support ServicesLandlink Development and Information Tracking System - - 203,000 2.00 Two 2yr fixed term positions in addition to temporary personnel salaries funding for Landlink implementationPW - Development and Support ServicesBuiliding Plans Examiners 89,000 2.00 - - Conversion of one fixed term Plans Examiner to ongoing plus addition of one ongoing Plans ExaminerPW - Development and Support ServicesRental Housing Licensing Program178,000 2.00 37,000 0.50 Total488,300$ 6.00 569,000$ 3.00 STORMWATER/FLOOD MANAGEMENT UTILITY FUNDPW - UtilitiesHazardous Waste14,500 - - - PW - UtilitiesPlanner 135,000 1.00 - - Position will support Capital Improvement Plan. PW - UtilitiesProject Manager150,000 1.00 - - Position will support Capital Improvement Plan. PW - UtilitiesSeasonal Flood Maintenance25,000 - - - PW - UtilitiesMaintenance Person IV/Maint. Operations Assistant66,000 1.00 - - PW - UtilitiesMaintenance Person III 57,000 1.00 - - PW - UtilitiesMaintenance Person III 57,000 1.00 PW - UtilitiesMaintenance Person III 57,000 1.00 PW - UtilitiesMaintenance Person II53,000 1.00 - - PW - UtilitiesMaintenance Person II (Flood)93,000 1.00 - - PW - UtilitiesCivil Engineer II8,875 0.25 - - 75% of FTE is funded in capital budget. Remaining 25% is split 25/75 with Wastewater Fund.PW - UtilitiesVacuum Truck- - 400,000 - Total716,375$ 8.25 400,000$ -
30 ATTACHMENT C Fund / Department ActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTE Additional InformationTRANSPORTATION FUND PW - Transportation Tranportation Master Plan Implementation 700,000 2.00 - - Funding for Transportation Master Plan (TMP) implementation; includes tw o ongoing Planner I positions. Expenditures supported by 0.15 Cent Sales Tax increase approved by voters in November 2013. PW - Transportation Transportation Operations and Maintenance 333,442 - - - Funding to cover cost increases associated w ith operation and maintenance of multimodal transportation system. Funding is also consistent with TMP and .015 Cent Sales Tax increase.Civic Area/PW - TransportationCivic Area Communications - - 20,000 - Civic Area/PW - TransportationCanyon Blvd. Connections/Connectivity - - 100,000 - Total1,033,442$ 2.00 120,000$ - WASTEWATER UTILITY FUNDUtilityHazardous Waste14,500 - - - UtilityWastewater Outreach & Compliance Coordinator185,800 1.00 - - UtilityCivil Engineer II26,625 0.75 - - 75% of FTE is funded in capital budget. Remaining 25% is split 75/25 with Stormwater Fund.UtilityMaintenance Person IV/Maint. Operations Assistant65,956 1.00 - - Total292,881$ 2.75 -$ - WATER UTILITY FUNDUtilityLegal and Consulting193,000 - - - UtilityWater Resources Planner112,000 1.00 - - Total305,000$ 1.00 -$ -
31
City of Boulder
Strategic Planning
2015 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 2015. Details of the Capital Bond projects can be found in the 2015-
2020 Capital Improvement Program.
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 below).
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.
In July of 2014 the city began initial work on a redeveloped performance measurement process,
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Strategic Planning
which will include exploring new metrics and reporting tools available from key partners such as
the International City/County Management Association (ICMA).
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 2015
Annual Budget. This study will be updated every other year.
Comprehensive Financial Strategy
A cross-departmental team is undertaking the update of the city’s Comprehensive Financial
Strategy. The purpose of the project is to review and update the revenue and expenditure
components of the city’s Comprehensive Financial Strategy to reflect current and projected
economic and budgetary conditions, challenges, and issues to meet the strategic needs of the
municipal corporation over the next five years. The project involves the examination of the Blue
Ribbon Commission (BRC) One and BRC Two implementation efforts to date. The project also
includes the evaluation of many different areas affecting the city’s Comprehensive Financial
Strategy including the current capital needs assessments and the feasibility of a ballot initiative for
the potential second phase of bonding for large capital projects.
Work associated with this project commenced in the late fall of 2013 and preliminary findings
from the capital phase analysis have been presented to the City Council. City Council placed on
the November 2014 ballot a temporary sales and use tax of three tenths of one percent, which
was approved by the voters. It will fund specific capital projects that cannot be addressed in the
regular operating budget of the city. These consist of catalytic projects in the Civic Area, improved
safety along the Boulder Creek Path, lighting and other improvements in the University Hill Area,
the arts, and capital contribution to other cultural projects in the City of Boulder.
The Comprehensive Financial Strategy work will also update the analysis of revenue and
expenditure relationships found in the original Blue Ribbon Commission (BRC) work noted above.
As a part of the Comprehensive Financial Strategy work, a model is being developed that will allow
staff to update the gap analysis and perform long term fiscal impact analysis on an annual
basis. This report will be completed and discussed in a council study session in the first quarter
of 2015.
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)
Evaluates the impact on these goals of city programs and services
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Strategic Planning
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.
Figure 2-01: Planning and Finance Policy Structure in Boulder, Colorado
2015 PBB Outcomes
Now integrated into its fifth 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 2015 PBB process was able to maintain the
quartile information previously identified and the 2015 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 2015 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.
35
Strategic Planning
Table 2-01: Proportion of Funding by Priority Based Budgeting Quartile
Figure 2-02: Budget Allocations for 2015 in Priority Based Budgeting Terms
This graph shows the distribution of the 2015 budget additions by Quartile. The largest amount of
investment is in Quartile 1, with a decreasing amount in Quartiles 2, 3 and 4 respectively. Taking
into account inflation, the actual dollar increase in Quartile 4 funding actually represents flat to
decreased investment levels.
Another way to look at the resource shifts achieved by using PBB is shown in Table 2-01 below.
The use of PBB in the 2015 budget process achieved a reduced proportion of city resources being
allocated to Quartile 3 and 4 programs, little to no change in the proportion of resources allocated
to Quartile 2 programs and an increased proportion of resources being allocated to Quartile 1
programs.
$0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000
Quartile
4
Quartile
3
Quartile
2
Quartile
1
2014 Approved
Budget
2015 Approved
Change
$115,896,189
$60,694,156
$58,556,012
$10,921,591
PRIORITY BASED BUDGETING
Quartile
2014 Approved
Budget
Share of 2014
Total (%)
2015 Approved
Change
Change to 2014
Budget (%)
2015 Approved
Budget
Share of 2015
Total (%)
Q1 $102,770,603 45.5% $13,125,586 12.8%$115,896,189 47.1%
Q2 55,373,442 24.5% 5,320,714 9.6% 60,694,156 24.7%
Q3 57,089,057 25.3% 1,466,955 2.6% 58,556,012 23.8%
Q4 10,674,876 4.7% 246,715 2.3% 10,921,591 4.4%
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37
City of Boulder
PRIORITY BASED BUDGETING RESULTS AND ATTRIBUTES
2015 Annual Budget
Policy goals for the 2015 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 2015 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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40
41
City of Boulder
BUDGET ALLOCATION BY PBB QUARTILE
2015 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: 2015 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 $115,896,189
$60,694,156
$58,556,012
$10,921,591
42
Priority Based Budgeting Allocation by Quartile
Figure 2-04: 2015 Budget Allocation by
Priority Based Budgeting Quartile for Community Programs
Figure 2-05: 2015 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 $106,684,768
$46,534,368
$41,112,131
$6,178,901
$0 $20,000 $40,000 $60,000 $80,000 $100,000
Quartile 4
Quartile 3
Quartile 2
Quartile 1 $9,211,421
$14,159,788
$17,443,881
$4,742,690
43
City of Boulder
PRIORITY BASED BUDGETING PROGRAMS BY QUARTILE
2015 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 Dis tricts
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
2015 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
recommended 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, 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 Deputy Mayor, and seven Council
members. City Council members are elected at-large and are non-partisan. The Mayor and
Deputy Mayor are chosen for two-year terms by the Council from among its nine members.
Demographic Characteristics1
Population: 101,808
Median Age: 28.4
Median Education: 71.6% of residents with Bachelor’s degree
or higher
Median Family Income: $102,907
Median Household Income: $56,274
Per Capita Income: $35,140
Median Value of Owner-Occupied Housing Units: $477,200
Median Rent: $1,189
Persons Below Poverty Level: 24.1%
Unemployment Rate: 4.3% (Source: July 2014, Bureau of Labor
Statistics)
1 Unless otherwise noted, information is from The Boulder Economic Council 2012 Demographic Snap-
shot.
52 Figure 3-01: City of Boulder 2015 Organizational Chart CommunityCity CouncilAssistant City ManagerMary Ann WeidemanCity AttorneyTom CarrMunicipal JudgeLinda CookeCity ManagerJane S. BrautigamFinanceCheryl PattelliFire/RescueMichael CalderazzoPolice Greg TestaHuman ResourcesJoyce LiraDowntown-Univ. Hill Mgmt. and Parking Svcs.Molly WinterDev. and Support ServicesMaureen RaitTransportationTracy WinfreeUtilitiesJeffrey ArthurCommunicationsPatrick Von KeyserlingOpen Space/Mt. ParksTracy Winfree(Interim)HousingDavid Driskell(Interim)Information TechnologyDon IngleHuman ServicesKaren RahnMunicipal CourtJames Cho(Interim)Library and ArtsDavid FarnanCity ClerkAlisa LewisParks & RecreationJeff Dillon(Interim)Chief Financial OfficerBob EichemExecutive Director of Community Planning and SustainabilityDavid DriskellExecutive Director of Public WorksMaureen RaitResilience Greg GuibertPolicy AdvisorCarl CastilloExec. Dir. of Energy Strat. & Elec. Utility Dev.Heather Bailey
53
City of Boulder
BUDGET PHILOSOPHY AND PROCESS
2015 Annual Budget
Budget Philosophy
Serving the public trust requires that the recommended 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 recommended budget. At
this time, policy issues are presented and Council has the opportunity to provide direction for
consideration by the City Manager in the development of the recommended 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 Recommended 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 Recommended 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 Recommended Budget during October Council meetings. The Final Budget
document is printed and is available to staff and the public at the beginning of the following
year (see Figure 3-02).
55
Citywide Context and Budget Process
There are two opportunities during the fiscal year for changes to the annual appropriation
approved by City Council. The first, known as the “Carryover and First Budget Supplemental,”
is 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. The second and final
opportunity to change appropriations 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, appropriations be considered only during comprehensive
budget review processes, most of the requested adjustments in the second supplemental are
funded by new revenues or grants.
Fund Accounting
The City of Boulder uses funds to budget and report on its financial position and the results of
its operations. Fund accounting is designed to demonstrate legal compliance and to aid
financial management by segregating transactions related to certain government functions or
activities.
Funds are classified into three categories: governmental, proprietary and fiduciary. Each
category, in turn, is divided into separate fund types.
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
activities, including the collection and disbursement of earmarked monies (special
revenue funds), the acquisition or construction of general fixed assets (capital project
funds), and the servicing of general long-term debt (debt service funds). The General
Fund is used to account for all activities of the general government not accounted for
in 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
financial administration. Goods or services from such activities can be provided either
to outside parties (enterprise funds) or to other departments or agencies primarily
within the government (internal service funds). The city applies all applicable Financial
Accounting Standards Board (FASB) pronouncements issued prior to November 30,
1989, and General Accounting Standards Board (GASB) statements since that date in
accounting and reporting for its proprietary operations.
Fiduciary funds are used to account for assets held on behalf of outside parties,
including other governments, or on behalf of other funds within the government. When
these assets are held under the terms of a formal trust agreement, a pension trust fund
must be used. Agency funds generally are used to account for assets that the
government 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
another fund.
Special Revenue Funds
Special Revenue Funds are established to account for the proceeds of specific revenue sources
(other than special assessments, pension trusts, proprietary fund operations and revenues
received for major capital projects) that are legally restricted for specific purposes. The City of
Boulder has the following special revenue funds:
Capital Development Fund accounts for development fee proceeds to be utilized for the
acquisition, construction and improvement of facilities necessary to maintain the
current level of public amenities such as police, fire, library, human services, municipal
offices, streets, and parks and recreation.
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
developers and General Fund contributions which are to be used to construct, purchase
and maintain permanently affordable housing units in Boulder.
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,
financing and related debt service, and billing collections.
The City of Boulder has the following Enterprise Funds:
Water Utility Fund
Wastewater Utility Fund
Stormwater/Flood Management Utility Fund
Downtown Commercial District Fund (formerly CAGID)
University Hill Commercial District Fund (formerly UHGID)
Boulder Junction Access (GID) - Parking Fund
Internal Service Funds
The Internal Service Funds are established to finance and account for services and/or
commodities required by other funds. The City of Boulder has the following Internal Service
Funds:
Telecommunications Fund accounts for the costs of operating, acquiring and
maintaining telecommunications equipment used by all city departments.
Property & Casualty Insurance Fund accounts for and facilitates the monitoring of the
city's self-insured property & casualty insurance plan.
Workers’ Compensation Insurance Fund accounts for and facilitates the monitoring of
the city's self-insured workers compensation plan.
Compensated Absences 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.
Equipment Replacement Fund accounts for the costs of acquiring equipment used by
other city departments. Such costs are billed to the other departments.
60
Citywide Context and Budget Process
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
annuity payments at appropriate amounts and times in the future. Resources are contributed
by employees and the City of Boulder at amounts determined by biennial actuarial studies and
by State law.
Police Pension Fund accounts for retirement annuity payments for the City of Boulder ’s
police officers.
Fire Pension Fund accounts for retirement annuity payments for the City of Boulder ’s
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
budgeted as expenditures, but revenues are recognized only when they are measurable and
available. "Measurable" means the amount of the transaction can be determined and
"available" means collectible within the current period or soon enough thereafter to be used to
pay liabilities of the current period. Expenditures 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
conforms to the way the city also prepares the budget. One exception is compensated
absences (accrued but unused vacation or sick leave) which are treated slightly differently in
the budget and in the CAFR.
Budget Terms
Accrual Basis - The basis of accounting under which revenues and expenses are
recognized when they occur, rather than when collected or paid.
Ad Valorem Tax - Tax based on the Assessed Valuation of property.
Appropriation - Legal authorization granted by City Council to make expenditures and
incur obligations up to a specific dollar amount.
Appropriation Ordinance - An ordinance by means of which appropriations are given
legal effect. It is the method by which the expenditure side of the annual budget is
enacted into law by the City Council.
61
Citywide Context and Budget Process
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.
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.
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Citywide Context and Budget Process
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.
Maturity - The date on which the principal or stated value of investments or debt
obligations are due and may be reclaimed.
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Citywide Context and Budget Process
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.
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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
2015 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 recommended
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 recommended 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 on- 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 recommended
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 recommended 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 recommended 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 highest
responsible bidder .
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
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Restricted funds (only for emergency purposes within the function of each fund):
Emergency/stabilization reserves
Various replacement reserves
Section 8: Cash Management and Investments
8.1 Investment
It is the policy of the City of Boulder to invest public funds in a manner which will
provide preservation of capital, meet the daily liquidity needs of the City, diversify the
City’s investments, conform to all cited local and state statutes governing the
investment of public funds, and generate market rates of return.
Investments shall be made in accordance with the City Charter and city ordinances and
resolutions concerning social or environmental issues.
8.2 Diversification
It is the policy of the City to diversify its investment portfolio. Investments shall be
diversified to eliminate the risk of loss resulting from over concentration of assets in a
specific maturity, a specific issuer or a specific class of securities. Diversification
strategies shall be reviewed periodically by the Investment Committee.
8.3 Cash Management
All excess cash, except for cash in certain restricted and special accounts, shall be
pooled for investment purposes. The investment income derived from the pooled
investment account shall be allocated to the contributing funds based upon the
proration their respective average balances bear to the total pooled balance. Interest
earnings shall be distributed to the individual funds on a quarterly basis.
8.4 Reporting
The City Manager, or City Manager’s delegate, shall prepare regular reports, at least
annually, to the City Council on the investment earnings and performance results of
the City’s investment portfolio.
Financial and Management Policies
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City of Boulder
RESERVE POLICIES BY FUND
2015 Annual Budget
74
Reserve Policies
Category Reserve Purpose Current Reserve Policy
2015 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 26,343,000
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.
17,891,000 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).
1,792,000 Yes
$ 6,660,000
$ 1,026,083
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).
385,384 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.
153,413 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. 32,600 Yes
$ 454,686
$ 6,534,301
Compensated
Absences Liability
Reserve
Reserve was established to fund
sick/vac/app. bonus liability.
Reserve is to fully cover
sick/vac/app. bonus
liability.
35,664 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).
7,880 Yes
$ 6,490,757
$ 884,078
Designated
Reserve
This is an unappropriated reserve
for operating and capital
emergencies and revenue
shortfalls.
25% of Fund’s operating
budget. 101,749 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. 9,795 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).
2,600 Yes
$ 769,934
Emergency/
Stabilization
Projected 2015 Year-end Fund Balance After Reserves
.25 CENT SALES TAX
Projected 2015 Year-End Fund Balance Before Reserves
Liability
Liability
Projected 2015 Year-end Fund Balance After Reserves
GENERAL
Projected 2015 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
Projected 2015 Year-end Fund Balance After Reserves
AFFORDABLE HOUSING
Projected 2015 Year-End Fund Balance Before Reserves
Liability
Liability
AIRPORT
Liability
Projected 2015 Year-End Fund Balance Before Reserves
Liability
Liability
Projected 2015 Year-end Fund Balance After Reserves
Emergency/
Stabilization
75
Reserve Policies
Category Reserve Purpose Current Reserve Policy
2015 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 46,705
Designated
Reserve
This is an unappropriated reserve
for operating emergencies and/or
revenue shortfalls.
10% of Fund’s operating
budget. 14,870 Yes
$ 31,836
$ 43,280
Designated
Reserve
This is an unappropriated reserve
for operating emergencies and/or
revenue shortfalls.
10% of Fund’s operating
budget. 43,280 Yes
$ -
5,153,993$
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
$ -
$ 208,641
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. 20,114 Yes
$ 138,527
32,315$
Compensated
Absences Liability
Reserve
Reserve was established to fund
sick/vac/app. bonus liability.
Reserve is to fully cover
sick/vac/app. bonus
liability.
17,215 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).
15,100 Yes
$ -
$ 5,880,904
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.
2,153,574 Yes
3,727,330$
CLIMATE ACTION PLAN
Projected 2015 Year-End Fund Balance Before Reserves
Projected 2015 Year-end Fund Balance After Reserves
Replacement
Liability
COMMUNITY HOUSING ASSISTANCE PROGRAM
Emergency/
Stabilization
CAPITAL DEVELOPMENT
Projected 2015 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
Projected 2015 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Liability
Emergency/
Stabilization
BOULDER JUNCTION GENERAL IMPROVEMENT DISTRICT -TDM
Liability
Projected 2015 Year-End Fund Balance Before Reserves
BOULDER JUNCTION GENERAL IMPROVEMENT DISTRICT (GID) PARKING
Liability
Projected 2015 Year-end Fund Balance After Reserves
Projected 2015 Year-End Fund Balance Before Reserves
Projected 2015 Year-end Fund Balance After Reserves
Projected 2015 Year-End Fund Balance Before Reserves
Projected 2015 Year-end Fund Balance After Reserves
Projected 2015 Year-end Fund Balance After Reserves
COMPUTER REPLACEMENT
Projected 2015 Year-End Fund Balance Before Reserves
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Reserve Policies
Category Reserve Purpose Current Reserve Policy
2015 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 3,441,414
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.
586,201 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. 168,335 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).
99,736 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.
285,089 Yes
$ 2,302,053
3,434,795$
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.
3,433,221 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).
500 Yes
$ - Projected 2015 Year-end Fund Balance After Reserves
Projected 2015 Year-End Fund Balance Before Reserves
Liability
Liability
EQUIPMENT REPLACEMENT
Projected 2015 Year-end Fund Balance After Reserves
DOWNTOWN COMMERCIAL DISTRICT
Liability
Projected 2015 Year-End Fund Balance Before Reserves
Replacement
Bond
Emergency/
Stabilization
Liability
77
Reserve Policies
Category Reserve Purpose Current Reserve Policy
2015 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 2,376,334
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.
2,369,500 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
$ -
$ 631,250
Operating Reserve This is an unappropriated reserve
for operating emergencies.
5% of Fund's operating
budget. 487,424 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. 124,826 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).
19,000 Yes
$ -
1,081,902$
Emergency Reserve was established to cover
emergencies.
Current reserve policy
designates 10% of annual
Library revenues for
emergencies.
106,162 Yes
$ 975,740
Emergency/
Stabilization
Liability
FLEET OPERATIONS
Liability
FACILITY RENOVATION AND REPLACEMENT
Liability
Replacement
Emergency/
Stabilization
LIBRARY
Liability
Projected 2015 Year-End Fund Balance Before Reserves
Projected 2015 Year-end Fund Balance After Reserves
Projected 2015 Year-End Fund Balance Before Reserves
Projected 2015 Year-end Fund Balance After Reserves
Projected 2015 Year-End Fund Balance Before Reserves
Projected 2015 Year-end Fund Balance After Reserves
78
Reserve Policies
Category Reserve Purpose Current Reserve Policy
2015 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 13,959,973
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.
2,500,000 Yes
Compensated
Absences Liability
Reserve
The fund was established for
liabilities assoc with accumulated
sick and vacation time,
appreciation bonuses, and/or
other employee benefits that result
in liabilities upon termination or
retirement.
Reserve is to cover 100% of
accrued costs as
determined by Finance
Department. 490,000 Yes
Property and
Casualty Reserve
Reserve was established to cover
retained insurance exposure.
Reserve is to cover 100% of
retained loss not covered
by the city’s insurance
policy.
400,000 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve is to cover 100% of
cash payment for 27th pay
period for year in which it
occurs (e.g. 2013).
95,000 Yes
Capital Reserve Reserve for Gross Reservoir
Expansion.
Reserve is to cover OSMP
obligation to improve
South Boulder Creek flow.
2,700,000 Yes
$ 7,774,973
$ 418,243
Compensated
Absences Liability
Reserve
Reserve was established to fund
sick/vac/app. bonus liability.
Reserve is to fully cover
sick/vac/app. bonus
liability.
61,244 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. 16,500 Yes
$ 340,499
$ 3,613,315
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. 676,216 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).
198,965 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. 355,076 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. 10,903 Yes
$ 2,372,155
Special Purpose
Projected 2015 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Liability
Liability
Liability
Emergency/
Stabilization
Projected 2015 Year-End Fund Balance Before Reserves
PERMANENT PARKS AND RECREATION
Liability
Liability
PLANNING AND DEVELOPMENT SERVICES
Projected 2015 Year-End Fund Balance Before Reserves
Projected 2015 Year-end Fund Balance After Reserves
Projected 2015 Year-End Fund Balance Before Reserves
Liability
Liability
Projected 2015 Year-end Fund Balance After Reserves
OPEN SPACE
Liability
79
Reserve Policies
Category Reserve Purpose Current Reserve Policy
2015 Projected
Amount
Reserve
Policy Met
(Yes/No)
5,113,608$
Liability The Property & Casualty Reserve
will be self-insured. The fund was
set up when insurance costs were
expected to increase significantly.
Goal is to fully fund an
actuarially calculated
liability as of the end of the
prior year at the 80%
confidence level.
1,787,337 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).
8,900 Yes
$ 3,317,371
949,051$
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.
50,000 Yes
Pay Period 27
Reserve
Reserve established to provide
funding for years in which there are
27 pay periods. First one occurs in
2013.
Reserve was established to
fund 27th pay period which
occurs every 11 years. 147,000 Yes
$ 752,051
$ 11,946,227
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.
1,844,984 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
Compensated
Absences Liability
Reserve
The fund was established for
liabilities assoc with accumulated
sick and vacation time,
appreciation bonuses, and/or
other employee benefits that result
in liabilities upon termination or
retirement.
Reserve is to cover 100% of
accrued costs as
determined by Finance
Department. 63,117 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).
47,480 Yes
Operating Reserve This is an unappropriated reserve
for operating emergencies and/or
revenue shortfalls.
25% of Fund’s operating
budget (including
transfers).
1,186,650 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
$ 7,553,996
Emergency/
Stabilization
Emergency/
Stabilization
Projected 2015 Year-end Fund Balance After Reserves
Projected 2015 Year-End Fund Balance Before Reserves
PROPERTY AND CASUALTY
Liability
Liability
Liability
RECREATION ACTIVITY
STORMWATER/FLOOD MANAGEMENT UTILITY
Projected 2015 Year-End Fund Balance Before Reserves
Bond
Liability
Emergency/
Stabilization
Emergency/
Stabilization
Liability
Projected 2015 Year-End Fund Balance Before Reserves
Projected 2015 Year-end Fund Balance After Reserves
Projected 2015 Year-end Fund Balance After Reserves
80
Reserve Policies
Category Reserve Purpose Current Reserve Policy
2015 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 1,246,198
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.
1,246,198 Yes
-$
$ 4,104,395
Designated
Reserve
This is an unappropriated reserve
for operating emergencies and/or
revenue shortfalls.
Reserve is set at $475,000.
1,205,186 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).
429,824 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.
222,784 Yes
$ 2,246,601
$ 279,680
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).
4,890 Yes
$ 136,930
Projected 2015 Year-end Fund Balance After Reserves
Liability
Projected 2015 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Replacement
TRANSPORTATION
Liability
Projected 2015 Year-End Fund Balance Before Reserves
Projected 2015 Year-end Fund Balance After Reserves
TELECOMMUNICATIONS
Emergency/
Stabilization
Liability
Projected 2015 Year-End Fund Balance Before Reserves
Liability
Projected 2015 Year-End Fund Balance Before Reserves
TRANSPORTATION DEVELOPMENT
81
Reserve Policies
Category Reserve Purpose Current Reserve Policy
2015 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 676,767
Emergency
Reserve
This is an unappropriated reserve
to fund unanticipated operating
emergencies. Also included within
this reserve are funds intended to
meet the 3% of Funding Sources
Reserve Requirements of TABOR.
25% of Fund’s total uses.
163,471 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. 33,649 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).
15,714 Yes
$ 463,933
$ 8,210,294
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.
1,620,139 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. 620,120 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).
181,480 Yes
Operating Reserve This is an unappropriated reserve
for operating emergencies and/or
revenue shortfalls.
25% of Fund’s operating
budget (including
transfers).
2,631,454 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
$ 2,657,101 Projected 2015 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Projected 2015 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
Emergency/
Stabilization
Bond
Projected 2015 Year-End Fund Balance Before Reserves
Liability
Liability
Projected 2015 Year-end Fund Balance After Reserves
WASTEWATER UTILITY
Liability
UNIVERSITY HILL COMMERCIAL DISTRICT
Liability
82
Reserve Policies
Category Reserve Purpose Current Reserve Policy
2015 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 30,479,426
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.
3,034,796 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.
16,254,473 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. 609,189 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).
214,400 Yes
Operating Reserve This is an unappropriated reserve
for operating emergencies and/or
revenue shortfalls.
25% of Fund’s operating
budget (including
transfers).
4,362,273 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
$ 4,004,295
$ 2,361,613
Liability The Workers Comp fund is self-
insured. The fund was developed to
enhance the management of
program costs.
Goal is to fully fund an
actuarially calculated
liability as of the end of the
prior year at the 80%
confidence level.
1,580,895 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).
8,915 Yes
$ 771,803
Note:
Liability
Projected 2015 Year-End Fund Balance Before Reserves
Liability
Projected 2015 Year-end Fund Balance After Reserves
WATER UTILITY
Liability
Emergency/
Stabilization
Emergency/
Stabilization
Projected 2015 Year-end Fund Balance After Reserves
Projected 2015 Year-End Fund Balance Before Reserves
Liability
WORKERS COMPENSATION
Bond
Special Purpose
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.
83
City of Boulder
Citywide Summaries
2015 Annual Budget
The 2015 Annual Budget totals $319 million and represents a 18.4 percent increase over the
2014 Approved Budget for all funds, including governmental, enterprise, internal service and
capital improvement funds. The operating budget represents a 10.1 percent increase over 2014,
while the capital budget represents 63.3 percent increase over 2014. Figure 5-01 organizes the
budget into its fundamental parts, separating operating from capital appropriations, and general
from dedicated fund appropriations.
Figure 5-01: 2015 Annual Budget (in $1,000s)
Total Budget
$319,096
General Fund
$113,550
Capital Budget
$68,652
Operating Budget
$250,444
Dedicated Funds
$136,894
84
Table 5-01 provides an executive statement of the city’s funds, including projected January 1,
2015 and December 31, 2015 balances. Most funds that are using fund balance have purposely
set aside money in order to fund capital projects. For example, the 2011 Capital Improvement
Fund consists primarily of bond funds that were received in 2012 and are expended as projects
are implemented.
Pay-as-you-go financing is a common strategy in capital intensive funds such as the Wastewater
Utility Fund, the Transportation Fund and the Permanent Parks and Recreation Fund. In limited
circumstances, the use of fund balance may reflect multi-year service obligations (e.g., the
Planning and Development Services Fund), which may result in revenue being collected in the first
year and the city service being provided in the subsequent year.
The Fund Financials section of this document shows a six year projection for each fund, in
addition to 2013 actual and 2014 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 $1,000s)
Projected
Fund Balance
1/1/2015
Estimated
Revenues
Including
Transfers In
Appropriations
Including
Transfers Out
Projected
Fund Balance
12/31/2015
Projected
Changes in
Fund Balance
General 34,251$ 120,575$ 128,483$ 26,343 (7,908)$
.25 Cent Sales Tax 1,205 8,229 8,408 1,026 (179)
Affordable Housing 6,491 1,264 1,221 6,534 44
Airport 254 1,062 432 884 630
Boulder Junction Access GID TDM 113 83 149 47 (66)
Boulder Junction GID Parking 43 433 433 43 -
Boulder Junction Improvement 49 1,038 652 435 386
Capital Development 3,881 1,454 181 5,154 1,273
Capital Improvement Fund 3,057 8 3,065 0 (3,057)
Climate Action Plan 250 1,859 1,900 209 (42)
Community Development Block Grant (CDBG) - 649 649 - -
Community Housing Assistance Program 53 2,366 2,386 32 (20)
Compensated Absences 1,425 773 834 1,364 (61)
Computer Replacement 6,585 1,973 2,677 5,881 (704)
Downtown Commercial District 5,193 7,950 9,715 3,429 (1,764)
Equipment Replacement 2,982 995 542 3,435 453
Facility Renovation and Replacement 3,097 2,862 3,582 2,376 (720)
Fleet Operations 140 4,254 3,763 631 491
Fleet Replacement 8,201 6,791 7,543 7,450 (751)
HOME Investment Partnership Grant - 846 846 - -
Library 1,082 7,648 7,648 1,082 -
Lottery 606 840 836 610 4
Open Space and Mountain Parks 13,399 30,280 29,720 13,960 561
Permanent Parks and Recreation 379 2,368 2,329 418 39
Planning and Development Services 5,007 9,815 11,209 3,613 (1,394)
Property and Casualty Insurance 5,387 1,692 1,966 5,114 (274)
Recreation Activity 1,326 9,802 10,180 949 (377)
Stormwater/Flood Management Utility 6,488 31,350 25,942 11,896 5,408
Telecommunications 1,312 746 812 1,246 (66)
Transit Pass GID 8 15 15 8 -
Transportation 4,008 30,757 30,661 4,104 96
Transportation Development 317 674 712 280 (37)
University Hill Commercial District 748 580 654 674 (74)
Wastew ater Utility 8,836 31,782 32,483 8,135 (701)
Water Utility 30,037 33,017 32,675 30,379 343
Worker's Compensation Insurance 2,718 1,569 1,926 2,362 (357)
Totals 158,930$ 358,399$ 367,225$ 150,105$ (8,826)$
Note:
ACTIVITY BY FUND (in thousands)
The table above reflects the impact of the 2015 budget, including estimated revenues (with transfers in) and appropriations (with transfers out),
on projected unreserved fund balance.
Fund Title
[This page is intentionally blank.]
86
87
City of Boulder
Citywide Sources
2015 Annual Budget
The 2015 Annual Budget is based on projected citywide revenues of over $313 million,
representing a 20.3 percent increase over the total revenues projected for the 2014 Approved
Budget. The three largest revenue sources for the city are sales/use taxes, property taxes and
utility rate charges. These three funding sources represent 69.3 percent of the total sources of
city funds and are described in more detail below.
Figure 5-02: Citywide Revenues (Sources) for 2015
(in $1,000s)
TOTAL = $313,338
Sales and Use Tax
$115,396
37%
Utility Rates
$69,251
22%
Other
$48,592
16%
Property Tax
$32,345
10%
Other Taxes
$22,962
7%
Intergovernmental
Grants
$9,687
3%
Parks and Recreation
$8,337
3%
Planning and
Development Fees
$6,769
2%
88
Figure 5-03 represents the citywide revenue sources without the Water, Wastewater, and
Stormwater Utilities.
Figure 5-03: Citywide Revenues (Sources) for 2015, without Utilities
(in $1,000s)
TOTAL = $244,088
Sales and use taxes comprise 37 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
$115,396
47%
Other
$48,592
20%
Property Tax
$32,345
13%
Other Taxes
$22,962
9%
Intergovernmental
Grants
$9,687
4%
Parks and Recreation
$8,337
4%
Planning and
Development Fees
$6,769
3%
89
Sources, Uses, and Debt Service
Based on monthly economic data reviewed by the city, the 2015 sales and use tax revenue is
projected to increase by 3.13 percent over 2014. The 2014 revenues are trending to meet or
exceed 2014 estimates. Through June 2014, sales and use tax collections are up 10.94 percent
compared to collections though June 2013. Approximately 6 percent of this increase is due to one
-time revenues that do not recur on an annual basis.
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 2015
Rate Start Date Expiration Date
Transportation Fund 0.15% January 1, 2014 [1] December 31, 2019
General Fund 0.15% January 1, 2005 December 31, 2024
.25 Cent Sales Tax Fund (Parks and Recreation) 0.25% January 1, 1996 December 31, 2035
Open Space Fund 0.15% January 1, 2004 [2] December 31, 2039
Open Space Fund 0.33% January 1, 1990 [3]N/A
General Fund 1.00% January 1, 1964 N/A
General Fund 0.38% January 1, 2009 [4]N/A
General Fund 0.15% January 1, 2010 [5]N/A
Open Space Fund 0.40% January 1, 1967 N/A
Transportation Fund 0.60% January 1, 1967 N/A
2014 Sub Total 3.56%
[4] The 0.38% Sales and Use Tax component w as extended indefinitely and debruced by voters in 2008.
[5] The 0.15% Sales and Use Tax component w as 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.
[3] In 2013, voters approved the extension of this 0.33% Sales and Use Tax as follows: 0.22% for Open Space and 0.11%
for general fund purposes from 2019 through 2034; 0.10% for Open Space and 0.23% for general fund purposes starting in
2035.
[2] In 2013, voters approved the extension of this 0.15% Sales and Use Tax to be used for Transportation from 2020 through
2029, and to be used for general fund purposes from 2030 to 2039.
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 2009-2015
(in $1,000s)
Property tax revenue estimates for 2015 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
2009 2010 2011 2012 2013 2014
Projected
2015
Projected
General .25 Cent Sales Tax Transportation Open Space
91
In 2015, the mill levy rate remains the same as in 2014. Table 5-03 shows seven years of the
history of the mill levy and establishes the basis of the 2015 Annual Budget mill levy.
Table 5-03: Property Tax Rates for 2015
Sources, Uses, and Debt Service
PROPERTY TAX
2009 2010 2011 2012 2013 2014 2015
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 9.841 10.295 10.818 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 2009
through 2015.
Figure 5-05: Property Tax Revenues 2009-2015
(in $1,000s)
Sources, Uses, and Debt Service
$0
$10,000
$20,000
$30,000
2009 2010 2011 2012 2013 2014
Projected
2015
ProjectedAmount
Year
General Fund Permanent Parks and Recreation Fund
Community Housing Assistance Fund Library Fund
93
The 2015 Annual Budget is based on projected General Fund revenues of $120 million (see Figure
5-06), representing a 4.8 percent increase over the total revenues projected for the 2014 Ap-
proved Budget.
Figure 5-06: General Fund Revenues (Sources) for 2015
(in $1,000s)
TOTAL = $120,575
Sources, Uses, and Debt Service
Sales and Use Tax
$54,634
45%
Property Tax
$25,866
21%
Other Taxes
$19,004
16%
Other
$10,090
8%
Cost Allocation
$8,190
7%
Parking Violations
$2,100
2%
Grants
$636
1%
Parks and Recreation
$55
<1%
94
Table 5-04: Summary of Revenues (Sources) by Fund
(in $1,000s)
Sources, Uses, and Debt Service
SOURCES BY UNRESTRICTED FUNDS
2013
Actual
2014
Approved
2015
Approved
General (includes Public Safety Fund)
Revenue-
Sales and Use Taxes 50,768$ 49,512$ 53,985$
Tax Increment Surplus 1,107 530 -
Food Service Tax 607 704 649
Accommodation Tax 4,600 5,356 5,734
Admission Tax 591 655 621
Property Tax 19,488 20,120 20,666
Property Tax (Public Safety) 4,913 5,062 5,200
Trash Hauler/Recycling Occupation Tax 1,758 1,663 1,670
Liquor Occupation Tax 956 672 692
Telephone Occupation Tax 800 774 774
Cable Television Franchise Tax and PEG Fee 1,424 1,339 1,414
Utility Occ upation Tax 6,000 6,180 6,365
Specific Ow nership Tax 1,496 1,310 1,377
Tobacco Tax 343 357 357
Misc. Charges for Services 1,170 537 548
NPP and Other Parking Revenue 201 157 169
Meters - Out of Parking Districts 578 545 545
Meters - Within Parking Districts 2,884 2,825 2,825
Sale of Goods 68 89 92
Misc. Fines and Administr. Penal 20 27 28
Municipal Court Charges & Fines 1,889 2,200 2,200
Parking Violations 2,210 2,100 2,100
Photo Enforcement 1,472 1,445 1,445
Business Licenses 598 412 424
Misc. Intergovernmental Charges 629 361 372
Court Awards 151 155 160
Grants 915 798 692
Interest & Investment Earnings 261 303 255
Leases, Rents and Royalties 134 135 139
Miscellaneous Revenues 2,247 350 550
Education Excise Tax (To Reserve)181 - -
Parks Fees 216 271 192
Housing/Human Services Fees 336 148 146
Subtotal General Fund Revenue 111,011$ 107,089$ 112,387$
Transfers In-
Cost Allocation - All Funds 7,547$ 7,841$ 8,037$
Other 324 116 152
Subtotal General Fund Transfers In 7,871$ 7,957$ 8,189$
Total General Fund Sources 118,882$ 115,046$ 120,576$
Fund and Source
95
Sources, Uses, and Debt Service
SOURCES BY UNRESTRICTED FUNDS (Cont.)
2013
Actual
2014
Approved
2015
Approved
Community Housing Assistance (CHAP)
Property Tax 1,960$ 2,025$ 2,080$
Development Excise Tax 149 150 150
Interest and Investment Earnings 20 20 16
Loan Repayment - 120 120
Proceeds from Sale of Units 129 - -
Other 4
Total CHAP Sources 2,262$ 2,315$ 2,366$
Total Unrestricted Sources 121,144$ 117,361$ 122,942$
Fund and Source
2013
Actual
2014
Approved
2015
Approved
.25 Cent Sales Tax
Sales and Use Taxes 7,578$ 7,470$ 8,059$
Interest and Investment Earnings 23 20 20
Valmont City Park 23 50
Grants and Donations 15 - -
FEMA Reimbursement - -
Other 147 147 100
Subtotal 7,787$ 7,637$ 8,229$
Affordable Housing Fund
Cash In Lieu of Affordable Units 7,076$ 1,000$ 1,000$
Interest and Investment Earnings 150 30 20
Transfers In 325 240 240
Other 893 156 -
Fees 5 4 4
Subtotal 8,448$ 1,430$ 1,264$
Airport
Misc. Charges for Services 11$ 8$ 11$
Grants 335 1,400 -
Interest and Investment Earnings 1 4 2
Leases, Rents and Royalties 406 536 550
Miscellaneous 260 - -
Sale of Land - - 500
Subtotal 1,013$ 1,948$ 1,062$
BMPA Debt Service Fund
Leases, Rents and Royalties 1,640$ 1,662$ 1,862$
Subtotal 1,640$ 1,662$ 1,862$
Boulder Junction Access GID - TDM
Property and Specific Ow nership Tax 19$ 18$ 27$
Payments in Lieu of Taxes - 113 56
Interest and Investment Earnings - 1
Subtotal 19$ 131$ 83$
Boulder Junction Access GID - Parking
Property and Specific Ow nership Tax
28$ 27$ 53$
Parking Charges - - 56
Transfers in - - 324
Subtotal 28$ 27$ 433$
SOURCES BY RESTRICTED FUNDS
Fund and Source
96
Sources, Uses, and Debt Service
2013
Actual
2014
Approved
2015
Approved
Boulder Junction Improvement
Excise Tax 295$ 781$ 529$
Use Tax 268 301 301
Interest and Investment Earnings 9 5 -
Transfers In 200 200 -
Miscellaneous Revenues 542 506 208
Subtotal 1,314$ 1,794$ 1,038$
Capital Development
Development Excise Tax 91$ 138$ 126$
Impact Fees 661 427 486
Transfers in - 811
Interest and Investment Earnings 41 40 30
Subtotal 793$ 605$ 1,454$
Capital Improvement Bond Fund
Interest Income 124$ 132$ 8$
Other 2 - -
Subtotal 127$ 132$ 8$
Climate Action Plan
Climate Action Plan Tax 1,877$ 1,840$ 1,853$
Miscellaneous Revenues - - -
Interest and Investment Earnings 7 5.60 6
Grant Revenue 8 - -
Subtotal 1,891$ 1,846$ 1,859$
Community Development Block Grant (CDBG)
Federal - Direct Grants 739$ 684$ 649$
Subtotal 739$ 684$ 649$
Compensated Absences
Charges from Departments 844$ 730$ 764$
Interest and Investment Earnings 11 12 9
Subtotal 855$ 742$ 773$
Computer Replacement
Charges f rom Departments 1,794$ 1,771$ 1,954$
Interest and Investment Earnings 43 45 18
Miscellaneous Revenues 5 - -
Subtotal 1,843$ 1,816$ 1,973$
Downtown Commercial District
Property and Specific Ownership Tax 1,111$ 1,106$ 1,128$
Parking Charges 4,568 4,297 4,750
Interest and Investment Earnings 28 23 32
Leases, Rents and Royalties 206 181 176
Miscellaneous Revenues 17 21 15
Transfers In 1,475 1,525 1,810
Tax Increment Financing 1,830 890 -
10th and Walnut Other Revenue 13 39 40
Subtotal 9,247$ 8,080$ 7,950$
Equipment Replacement
Charges from Departments 700$ 773$ 977$
Interest and Investment Earnings 36 29 18
Miscellaneous Revenues 35 - -
Subtotal 771$ 802$ 995$
SOURCES BY RESTRICTED FUNDS (Cont.)
Fund and Source
97
Sources, Uses, and Debt Service
2013
Actual
2014
Approved
2015
Approved
Facility Renovation & Replace
Charges from Departments 714$ 481$ 489$
Transfer from Major Maintenance 1,795 2,701 1,669
Energy Contract Revenue 942 697 685
Miscellaneous Revenues 398 - -
Interest and Investment Earnings 55 15 19
ATB Appropriations 4,150 - -
Subtotal 8,054$ 3,894$ 2,862$
Fire Pension
City Pension Contributions 1,786$ 261$ 157$
Subtotal 1,786$ 261$ 157$
Fleet Maintenance
Charges from Departments 3,227$ 3,442$ 3,885$
Interest and Investment Earnings 1 4 1
Miscellaneous Revenues 445 371 368
Subtotal 3,672$ 3,816$ 4,254$
Fleet Replacement
Charges from Departments 5,075$ 5,649$ 6,257$
Sale of Assets 461 361 340
Interest and Investment Earnings 67 36 50
Miscellaneous Revenues 182 174 145
Subtotal 5,785$ 6,220$ 6,791$
HOME
Federal - Direct Grants 1,608$ 811$ 846$
Subtotal 1,608$ 811$ 846$
Library
Property Tax 818$ 843$ 866$
Misc. Charges for Services 155 120 120
Interest and Investment Earnings 14 15 7
Leases, Rents and Royalties 15 9 8
Gr ant s 73 32 34
Transfers In 7,841 6,587 6,586
Other 46 24 27
Subtotal 8,963$ 7,629$ 7,648$
Lottery
Lottery Funds 1,076$ 836$ 836$
Interest and Investment Earnings 8 1 4
Subtotal 1,084$ 837$ 840$
Open Space
Sales and Use Taxes 26,771$ 26,296$ 28,468$
Sale of Capital Assets 257 - -
Interest and Investment Earnings 103 325 101
Leases, Rents and Royalties 643 486 439
Voice and Sight Tag Program - - 132
Miscellaneous Revenues 1,300 - -
Transfers In 1,072 1,103 1,141
Subtotal 30,146$ 28,210$ 30,280$
Permanent Parks and Recreation
Property Tax 2,211$ 2,278$ 2,340$
Development Excise Tax 283 208 -
Transfers in - - -
Interest and Investment Earnings 17 7 15
Miscellaneous Revenues 13 20 13
Subtotal 2,524$ 2,513$ 2,368$
SOURCES BY RESTRICTED FUNDS (Cont.)
Fund and Source
98
Sources, Uses, and Debt Service
2013
Actual
2014
Approved
2015
Approved
Planning & Development Svcs
Misc. Development Fees 7,723$ 6,144$ 6,762$
Interest and Investment Earnings 47 100 31
Other 23 - -
Transfers In 2,913 2,931 3,022
Subtotal 10,706$ 9,176$ 9,815$
Police Pension
City Pension Contributions 2,184$ 365$ 219$
Subtotal 2,184$ 365$ 219$
Property & Casualty Insurance
Charges from Departments 1,510$ 1,610$ 1,658$
Interest and Investment Earnings 45 30 33
Miscellaneous Revenues - - -
Subtotal 1,555$ 1,640$ 1,692$
Recreation Activity
Admission & Activity Charges 8,711$ 8,374$ 8,305$
Interest and Investment Earnings 12 11 11
Transfers In 1,702 1,561 1,486
Subtotal 10,424$ 9,946$ 9,803$
Stormwater/Flood Mgmt Utility
Utility Service Charges 5,506$ 5,312$ 5,482$
Rate Increase - 159 4,112
Utility Plant Invest. Fee 591 400 350
Urban Drng and Fld Contr Dist.- 75 268
State and Federal Grants - 2,000 4,500
Interest and Investment Earnings 102 217 97
Misc. Intergovernmental Chg. 120 159 144
Miscellaneous Revenues 47 40 40
Sale of Real Estate - - 357
Bond Proceeds - - 16,000
Subtotal 6,367$ 8,362$ 31,350$
Telecommunications
Charges from Departments 596$ 579$ 600$
Interest and Investment Earnings 7 8 9
Miscellaneous Revenues 131 138 137
Subtotal 733$ 725$ 746$
Transit Pass GID
Property Tax 10$ 9$ 10$
Transfers In 4 5 5
Subtotal 14$ 14$ 15$
Transportation
Sales and Use Taxes 18,144$ 17,967$ 23,934$
Sale of Capital Assets
Sale of Land - - 1,430
Highway Revenues 3,173 3,273 3,335
HOP Reimbursement 1,381 1,461 1,505
Grants 176 - -
Interest and Investment Earnings 71 45 28
Miscellaneous Revenues 200 15 365
Special Assessments 28 77 58
Third Party Reimbursements - 200
External Funding 1,752 5,591 -
Contributions & Donations
Lease Revenue - BTV 103 99 103
Transfers In 22 - -
ATB's & Carryover - - -
Subtotal 25,049$ 28,728$ 30,757$
SOURCES BY RESTRICTED FUNDS (Cont.)
Fund and Source
99
Sources, Uses, and Debt Service
2013
Actual
2014
Approved
2015
Approved
Transportation Development
Development Excise Tax 561$ 573$ 572$
Interest and Investment Earnings 10 4 2
External Funding 19 - -
Third Party Reimbursements - 100 100
Subtotal 590$ 677$ 674$
University Hill Commercial District
Property and Specific Ownership Tax 30$ 30$ 32$
Parking Charges 117 116 119
Approved Parking Meter Rate Increase - - -
Interest and Investment Earnings 10 4 5
Miscellaneous Revenues - - -
Transfers In 400 425 425
Subtotal 556$ 576$ 580$
Wastewater Utility
Utility Service Charges 14,058$ 13,545$ 14,126$
Rate Increase - 671 4,238
Sale of Real Estate - - 357
Utility Plant Invest. Fee 953 650 700
Utility Connection 16 10 10
Federal and State Grants - - 1,969
Interest and Investment Earnings 89 238 133
Transfer from Other Funds - 1 -
Miscellaneous Revenues 226 - 120
Special Assessments 72 5 5
Bond Proceeds - - 10,125
Subtotal 15,413$ 15,120$ 31,782$
Water Utility
Utility Service Charges 21,213$ 21,461$ 22,364$
Rate Increase - 858 1,118
Misc. Charges for Services 1,949 2,572 2,279
Utility Plant Invest. Fee 3,418 2,200 2,200
Utility Connection 258 130 130
Interest and Investment Earnings 220 464 300
Leases, Rents and Royalties 121 20 21
Special Assessments 100 5 2,505
Sale of Real Estate - - 715
State and Federal Grants 205 - 1,125
Miscellaneous Revenues 36 - 168
Transfers In 93 93 93
Subtotal 27,612$ 27,803$ 33,017$
SOURCES BY RESTRICTED FUNDS (Cont.)
Fund and Source
100
Sources, Uses, and Debt Service
2013
Actual
2014
Approved
2015
Approved
Worker Compensation Insurance
Charges from Departments 1,310$ 1,493$ 1,528$
Interest and Investment Earnings 21 22 22
Miscellaneous Revenues 26 20 19
Subtotal 1,357$ 1,535$ 1,569$
Total Restricted Sources 202,696$ 188,194$ 237,697$
Total City Sources of Funds 323,840$ 305,555$ 360,638$
Less: Transfers from Other Funds 23,918$ 45,085$ 47,300$
Net Total City Sources of Funds 299,922$ 260,470$ 313,338$
Note:
Subtotals may not equal sum of line items due to rounding.
1Beginning with the 2008-09 budget process, all Internal Service Funds (ISFs) w ere included in the annual budget
process. This change was made for purposes of enhanced transparency and improved accountability across the
organization. The ISFs, such as Fleet Replacement, Computer Replacement and the self-insurance funds, provide
services to all city departments and receive funding directly from the departments. Funding is reflected as an
expense (or "charge to") in each department and a revenue (or "charge from") in each applicable ISF. When an
expenditure is made in the ISF, a second counting of the same money (the expense) has occurred. As a result, the
actual revenues and expenses from departmental charges in each ISF are reduced from the total city budget to avoid
the "double counting" that occurs.
SOURCES BY RESTRICTED FUNDS (Cont.)
Fund and Source
101
City of Boulder
Citywide Uses
2015 Annual Budget
The 2015 Annual Budget is based on projected citywide expenditures of $319 million,
representing a 18.4% percent increase over the total expenditures in the 2014 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 2015
(in $1,000s)
TOTAL = $319,096
Public Works
$132,531
41%
Police
$33,666
10%
Open Space and
Mountain Parks
$29,712
9%
Parks and
Recreation
$25,076
8%
Fire
$18,151
6%
Internal Services
$16,009
5%
General Governance
$11,227
3%
DUHMD/PS
$12,123
4%
Library and Arts
$8,226
3%
Citywide Debt
$5,105
2%
Human Services
$6,728
2%
Community Planning
and Sustainability
$8,644
3%
Housing
$4,956
2%
ES and EUD
$6,943
2%
102
Figure 5-08 represents the citywide uses of funds without the Water, Wastewater, and Stormwater
utilities.
Figure 5-08: Citywide Expenditures (Uses) for 2015, without Utilities
(in $1,000s)
TOTAL = $230,441
Sources, Uses, and Debt Service
Public Works
$43,944
19%
Police
$33,666
15%
Open Space and
Mountain Parks
$29,712
13%
Parks and Recreation
$25,007
11%
Fire
$18,151
8%
Internal Services
$16,009
7%
General Governance
$11,227
5%
DUHMD/PS
$12,123
5%
Library and Arts
$8,226
3%
Citywide Debt
$5,105
2%
Human Services
$6,728
3%
Community Planning
and Sustainability
$8,644
4%
Housing
$4,956
2%
ES and EUD
$6,943
3%
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 2015 Annual Budget places the city near 2002 staff-
ing levels. The city significantly reduced staff as a result of the 2001-2003 and 2009-2011 reces-
sions.
Figure 5-09: Staffing Levels: Standard FTEs 2002-2015
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 2015FTEs
Year
1,305
FTE
1,359
FTE
KEY ASSUMPTIONS
Rate of
Change
Non-Personnel Budgets, Rate of Increase 1 0.00%
Personnel General Salary Increases by Employee Group
Management/Non-union 0.00%
Boulder Municipal Employees Association 0.00%
Fire 3.00%
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 59.19 FTE increase over 2014, 12.0 FTEs are approved as fixed-term positions for specific
work outcomes, such as the flood recovery and Landlink software implementation. These
positions limit the ongoing financial burden.
Sources, Uses, and Debt Service
STANDARD FULL TIME EQUIVALENT (FTE)
2014
Approved
2014
Adjusted1
2015
Approved
Variance
2014 Adj.-2015
City Attorney's Office 21.20 21.20 25.70 4.50
City Manager's Office 18.50 18.00 19.50 1.50
Community Planning and Sustainability 47.19 46.81 50.06 3.25
Downtown and University Hill Management Division 42.25 42.50 44.50 2.00
Energy Strategy and Electric Utility Development 4.50 4.50 6.50 2.00
Finance 36.00 39.00 38.67 (0.33)
Fire 120.33 120.33 121.33 1.00
Housing 11.50 12.70 13.20 0.50
Human Resources 18.63 18.63 24.63 6.00
Human Services 37.41 35.84 37.19 1.35
Information Technology 36.85 36.85 37.18 0.33
Library and Arts 79.51 79.51 78.51 (1.00)
Municipal Court 18.13 18.13 21.13 3.00
Open Space and Mountain Parks 95.35 95.35 102.35 7.00
Parks & Recreation 127.37 125.35 130.35 5.00
Police 282.50 286.00 288.00 2.00
Public Works-Development and Support Services 74.53 75.62 82.71 7.09
Public Works-Transportation 60.09 68.34 70.34 2.00
Public Works-Utilities 154.17 154.92 166.92 12.00
Total 1,286.01 1,299.58 1,358.77 59.19
1Adjustments remove changes approved and incorporated after the passage of the 2014 Approved Budget as well as FTE conversions and reallocations.
105
The 2015 Annual Budget is based on projected General Fund expenditures of $128 million (see
Figure 5-10), representing an 11.1percent increase over the total General Fund expenditures in
the 2014 Approved Budget.
Figure 5-10: General Fund Expenditures (Uses) for 2015
(in $1,000s)
TOTAL = $128,483
Table 5-07 provides category expenditures by fund for 2013 (Actual), 2014 (Approved), and 2015
(Approved) to the nearest $1,000.
Sources, Uses, and Debt Service
Police
$33,666
26%
Fire
$18,339
14%
Transfers to Other
Funds
$15,146
12%
Internal Services
$16,122
13%
Governance
$11,206
9%Human Services
$6,631
5%
Citywide Debt
$5,105
4%
Parks and Recreation
$4,643
4%
Public Works
$5,928
5%
Community Planning
and Sustainability
$2,250
2%
ES and EUD
$6,943
5%
DUHMD/PS
$1,603
1%
Library and Arts
$578
<1%
Housing
$176
<1%
Open Space and
Mountain Parks
$149
<1%
106
Table 5-07: Summary of Expenditures (Uses) by Fund
(in $1,000s)
Sources, Uses, and Debt Service
USES BY UNRESTRICTED FUNDS
2013
Actual
2014
Approved
2015
Approved
General
City Council 192$ 220$ 223$
Municipal Court 1,972 2,047 2,214
City Attorney 2,259 2,340 2,881
Contingency 417 159 336
Utility/Fuel Contingency - 190 -
Community Sustainability 4,352 1,974 2,250
Extraordinary Personnel Expense 20 120 120
Non-Departmental 1,941 2,149 1,932
Energy Strategy 2,512 2,312 6,943
Communications 891 877 1,076
Dow ntow n/University Hill Mgmt Div 1,269 1,214 1,582
City Manager's Office/Support Svcs 1,750 1,769 2,057
West Nile Virus Program 242 250 250
Human Resources 1,997 2,204 2,948
Finance 3,302 3,533 3,841
Information Technology 5,779 5,102 5,177
Volunteer and Unemployment Ins 183 107 107
Property and Casualty Ins 1,510 1,610 1,658
Worker's Compensation (Refund)- -
Compensated Absences 844 730 764
Police 31,652 32,041 33,666
Fire 17,325 17,480 18,339
Police/Fire Pensions 376 626 626
Public Works 4,450 5,500 5,927
Parks 4,574 4,544 4,643
Arts 497 518 578
Real Estate (Open Space)152 153 149
Housing 27 158 176
Human Services 6,710 6,586 6,630
Campaign Financing 59 - 46
Humane Society Bldg Loan 60 94 94
Misc One-time Transfers 230 269 -
Debt 5,379 5,112 5,105
Waste Reduction 555 - -
13th Street Cleanup - - 811
Energy Contingency - - 1,000
Total General Fund Uses 103,478$ 101,988$ 114,149$
Transfers Out 13,845$ 13,696$ 14,334$
Total General Fund Uses 117,323$ 115,684$ 128,483$
Fund and Use
107
Sources, Uses, and Debt Service
USES BY UNRESTRICTED FUNDS (Cont.)
2013
Actual
2014
Approved
2015
Approved
Community Housing Assistance (CHAP)
Operating 545$ 588$ 497$
Community Housing Funds 2,980 1,672 1,832
Transfers Out 39 46 57
Total CHAP Uses 3,564$ 2,306$ 2,386$
Total Unrestricted Uses 120,887$ 117,990$ 130,869$
Fund and Use
2013
Actual
2014
Approved
2015
Approved
.25 Cent Sales Tax
Operating 4,964$ 4,307$ 5,274$
Debt 2,197 2,191 2,195
Transfers Out 267 277 427
Capital 489 800 512
Subtotal 7,917$ 7,575$ 8,408$
Affordable Housing Fund
Operating 303$ 445$ 563$
Transfers Out 44 46 129
Community Housing Funds 4,105 926 528
Subtotal 4,453$ 1,417$ 1,221$
Airport
Operating 604$ 362$ 371$
Transfers Out 99 103 36
Capital 363 1,550 25
Subtotal 1,066$ 2,015$ 432$
BMPA Debt Service Fund
Debt 1,479$ 1,501$ 1,701$
Transfers Out 161 161 161
Subtotal 1,640$ 1,662$ 1,862$
Boulder Junction Access GID - TDM
Operating 2$ 50$ 145$
Transfers Out - - 3
Subtotal 2$ 50$ 149$
Boulder Junction Access GID - Parking
Operating 4$ 13$ 53$
Transfers Out 2 - 8
Debt 372
Subtotal 6$ 13$ 433$
Boulder Junction Improvement
Capital 1,238$ 1,544$ 652$
Subtotal 1,238$ 1,544$ 652$
Capital Development
Transfers Out 16$ 17$ 4$
Capital 4,134 356 177
Subtotal 4,151$ 373$ 181$
Capital Improvement Fund
Capital 24,321$ -$ -$
Subtotal 24,321$ -$ -$
USES BY RESTRICTED FUND
Fund and Use
108
Sources, Uses, and Debt Service
2013
Actual
2014
Approved
2015
Approved
Climate Action Plan
Operating 1,598$ 1,846$ 1,802$
Transfers Out 98
Subtotal 1,598$ 1,846$ 1,900$
Community Development Block Grant (CDBG)
Operating 97$ 170$ 183$
Transfers Out 28 29 15
Community Housing Funds 614 485 451
Subtotal 739$ 684$ 649$
Compensated Absences
Operating 787$ 717$ 826$
Transfers Out 35 37 8
Subtotal 822$ 754$ 834$
Computer Replacement
Operating 1,860$ 1,878$ 2,660$
Transfers Out 13 13 17
Subtotal 1,873$ 1,891$ 2,677$
Downtown Commercial District
Operating 4,832$ 4,030$ 5,862$
Debt 1,909 1,830 3,536
Transfers Out 229 238 316
Transfer Excess TIF to Gen. Fund 1,107 530 -
Capital - 400 -
Subtotal 8,077$ 7,028$ 9,715$
Equipment Replacement
Operating 2,747$ 1,934$ 536$
Transfers Out 18 19 7
Subtotal 2,765$ 1,953$ 542$
Facility Renovation and Replacement
Operating 3,173$ 1,667$ 911$
Capital 471 987$ 1,730$
Debt Payment - Energy Lease 850 843 875
Transfers Out 46 48 67
Subtotal 4,541$ 3,545$ 3,582$
Fleet Maintenance
Operating 3,707$ 3,554$ 3,481$
Transfers Out 251 260 282
Subtotal 3,957$ 3,814$ 3,763$
Fleet Replacement
Operating 5,239$ 7,258$ 7,449$
Transfers Out 269 87 94
Subtotal 5,507$ 7,345$ 7,543$
HOME
Operating 61$ 49$ 65$
Transfers Out 11 12 17
Community Housing Funds 1,536 751 764
Subtotal 1,608$ 812$ 846$
Library
Operating 7,391$ 7,629$ 7,648$
Subtotal 7,391$ 7,629$ 7,648$
USES BY RESTRICTED FUND (Cont.)
Fund and Use
109
Sources, Uses, and Debt Service
2013
Actual
2014
Approved
2015
Approved
Lottery
Operating 162$ 143$ 155$
Capital 569 693 681
Subtotal 731$ 836$ 836$
Open Space
Operating 10,580$ 12,479$ 15,263$
Debt 8,694 6,722 5,499
Transfers Out 1,067 1,108 1,349
Capital 11,613 7,010 7,609
Subtotal 31,954$ 27,319$ 29,720$
Permanent Parks and Recreation
Operating & Maintenance Projects 1,013$ 1,486$ 1,193$
Transfers Out 228 297 80
Capital 1,113 1,000 1,055
Subtotal 2,354$ 2,783$ 2,329$
Planning & Development Services
Operating 8,030$ 9,083$ 9,977$
Transfers Out 2,381 1,435 1,232
Subtotal 10,411$ 10,518$ 11,209$
Property & Casualty Insurance
Operating 1,062$ 1,813$ 1,943$
Transfers Out 168 175 23
Subtotal 1,230$ 1,988$ 1,966$
Recreation Activity
Operating 10,269$ 10,270$ 10,180$
Subtotal 10,269$ 10,270$ 10,180$
Stormwater/Flood Mgmt Utility
Operating 3,201$ 3,354$ 4,348$
Debt 527 384 2,059
Transfers Out 211 366 246
Capital 1,592 9,821 19,288
Subtotal 5,531$ 13,925$ 25,942$
Telecommunications
Operating 608$ 715$ 802$
Transfers Out 15 16 10
Subtotal 623$ 731$ 812$
Transit Pass General Improvement District
Operating 10$ 15$ 15$
Subtotal 10$ 15$ 15$
Transportation
Operating 17,043$ 18,910$ 22,166$
Transfers Out 1,743 1,800 1,938
Capital 3,903 10,712 6,558
Subtotal 22,689$ 31,422$ 30,661$
Transportation Development
Operating 24$ 181$ 189$
Transfers Out 10 17 3
Capital 58 720 520
Subtotal 93$ 918$ 712$
USES BY RESTRICTED FUND (Cont.)
Fund and Use
110
Sources, Uses, and Debt Service
2013
Actual
2014
Approved
2015
Approved
University Hill Commercial District
Operating 515$ 520$ 601$
Transfers Out 47 49 53
Subtotal 562$ 569$ 654$
Wastewater Utility
Operating 8,495$ 8,980$ 9,530$
Debt 4,141 4,134 5,062
Transfers Out 1,084 1,131 996
Capital $2,246 1,794 16,895
Subtotal 15,966$ 16,039$ 32,483$
Water Utility
Operating 15,656$ 15,521$ 16,150$
Debt 5,425 5,437 5,445
Transfers Out 1,447 1,521 1,299
Capital $6,009 4,025 9,780
Subtotal 28,537$ 26,504$ 32,675$
Worker Compensation Insurance
Operating 1,758$ 1,780$ 1,901$
Transfers Out 36 37 25
Subtotal 1,794$ 1,817$ 1,926$
Total Restricted Uses of Funds 216,425$ 197,609$ 235,153$
Total City Uses Of Funds 337,311$ 315,594$ 366,022$
Less: Transfers to Other Funds and ISF Exp. 26,582$ 46,098$ 46,926$
Net Total City Operating Uses of
Funds 310,730$ 269,496$ 319,096$
Operating 222,009$ 199,930$ 222,137$
Capital 58,119 41,412 65,481
Debt 30,602 28,154 31,478
Total 310,730$ 269,496$ 319,096$
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 or ganization. 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.
USES BY CATEGORY
USES BY RESTRICTED FUND (Cont.)
Fund and Use
111
Table 5-08 documents summary reasons for all transfers across funds for 2013 (Actual), 2014
(Approved), and 2015 (Approved) to the nearest $1,000.
Sources, Uses, and Debt Service
Table 5-08: Summary of Transfers by Originating Fund
(in $1,000s)
INTERFUND TRANSFERS
2013
Actual
2014
Approved
2015
Approved
General Planning and Development
Services
Subsidy 2,130$ 2,125$ 2,192$
Affordable Housing Subsidy 325 240 240
Capital Improvement Fund 1,308 - 811
Library Subsidy 6,511 6,587 6,586
Recreation Activity Subsidy 1,594 1,453 1,378
Open Space and Mountain
Parks
Subsidy 1,072 1,103 1,141
Transportation Excess Photo Enforcement Revenue 260 - -
Transportation 22 - -
Water Utility Wells Property 93 93 93
Downtown Commercial
District
Parking Meter Revenue 1,475 1,525 1,810
University Hill Commercial
District
Parking Meter Revenue 400 425 425
Boulder Junction District -
Parking
Cover Revenue Shortfalls - - 324
Fleet Replacement Fund New parking technology loan repayment 224 29 29
Fleet Replacement Fund Valmont Butte loan repayment 29 145 145
Equipment Replacement To fund Fire dept. equipment replacement - - 275
Subtotal 15,481$ 13,725$ 15,449$
.15 Cent Debt Service General Excess STX from .15 Cent Debt Service 243$ -$ -$
Subtotal 243$ -$ -$
.25 Cent Sales Tax General Cost Allocation 267$ 277$ 427$
Subtotal 267$ 277$ 427$
Affordable Housing General Cost Allocation 44$ 46$ 129$
Subtotal 44$ 46$ 129$
Airport General Cost Allocation 99$ 103$ 61$
Subtotal 99$ 103$ 61$
Boulder Junction GID- General Cost Allocation -$ -$ 5$
Downtown Commercial
District (CAGID)
Loan repayment 2 2 2
Subtotal 2$ 2$ 7$
Boulder Junction GID- Downtown Commercial Loan repayment -$ -$ 3$
Subtotal -$ -$ 3$
Originating Fund For
112
Sources, Uses, and Debt Service
INTERFUND TRANSFERS (Cont.)
2013
Actual
2014
Approved
2015
ApprovedOriginating Fund For
BMPA Debt Service
Fund
Open Space Fund Loan repayment 161$ 161$ 161$
Subtotal 161$ 161$ 161$
Capital Development General Cost Allocation 16$ 17$ 4$
Planning and Development
Services
Excise Tax Collection Costs 6 6 6
Facility Renovation &
Replacement Fund
4,000 - -
Subtotal 4,022$ 23$ 10$
Climate Action Plan General Cost Allocation -$ -$ 99$
Subtotal -$ -$ 99$
Community Housing
Assistance Program
General Cost Allocation 39$ 40$ 57$
Planning and Development Excise Tax Collection Costs 6 6 6
Subtotal 45$ 46$ 63$
Community General Cost Allocation 28$ 29$ 15$
Subtotal 28$ 29$ 15$
Compensated General Cost Allocation 36$ 36$ 8$
Subtotal 36$ 36$ 8$
Computer General Cost Allocation 13$ 13$ 17$
Subtotal 13$ 13$ 17$
Downtown General Cost Allocation 229$ 238$ 316$
Subtotal 229$ 238$ 316$
Equipment General Cost Allocation 18$ 19$ 7$
Library 1,330 - -
Capital Improvement Fund 1,158 - -
Subtotal 2,506$ 19$ 7$
Facility Renovation
and Replacement
Gener al Cost Allocation 46$ 48$ 65$
Subtotal 46$ 48$ 65$
Fleet Maintenance General Cost Allocation 334$ 260$ 375$
Facility Renovation &
Replacement Fund
185 - -
Subtotal 519$ 260$ 375$
Fleet Replacement General Cost Allocation -$ 87$ -$
Subtotal -$ 87$ -$
HOME Investment General Cost Allocation 11$ 11$ 17$
Subtotal 11$ 11$ 17$
Open Space and General Cost Allocation 1,067$ 1,108$ 1,349$
Subtotal 1,067$ 1,108$ 1,349$
113
Sources, Uses, and Debt Service
INTERFUND TRANSFERS (Cont.)
2013
Actual
2014
Approved
2015
ApprovedOriginating Fund For
Permanent Parks and General Cost Allocation 80$ 83$ 80$
Planning and Development Excise Tax Admin 6 6 6
Boulder Junction
Improvement
Subsidy 221 208 -
Subtotal 307$ 297$ 86$
Planning and General Cost Allocation 1,381$ 1,435$ 1,232$
Capital Improvement Fund 1,000 - -
Subtotal 2,381$ 1,435$ 1,232$
Police Pension General Cost Allocation -$ -$ -$
Subtotal -$ -$ -$
Property and Casualty General Cost Allocation 168$ 175$ 23$
Subtotal 168$ 175$ 23$
Recreation Activity General Cost Allocation 14$ -$ -$
General Interest Income - - -
Subtotal 14$ -$ -$
Stormwater/Flood General Cost Allocation 222$ 219$ 266$
General Legislative Consultant -
Planning and Development Subsidy 125 128 132
General Fund Funding for Attorney and Paralegal - 18 -
Subtotal 347$ 365$ 398$
Telecommunications General Cost Allocation 15$ 16$ 10$
Subtotal 15$ 16$ 10$
Transportation General Cost Allocation 1,277$ 1,327$ 1,659$
General Boulder Creek Maintenance 15 15 15
General HHS 13 13 13
Planning and Development
Services
Subsidy 221 227 234
Recreation Activity Expand Program 13 13 13
Transit Pass General Subsidy 4 4 5
Boulder Junction CIP Subsidy 200 200 -
Subtotal 1,743$ 1,799$ 1,939$
Transportation General Cost Allocation 10$ 11$ 3$
Development Planning and Development Excise Tax Admin 6 6 6
Subtotal 16$ 17$ 9$
University Hill
Commercial District General Cost Allocation 48$ 49$ 53$
Subtotal 48$ 49$ 53$
114
Sources, Uses, and Debt Service
INTERFUND TRANSFERS (Cont.)
2013
Actual
2014
Approved
2015
ApprovedOriginating Fund For
Wastew ater Utility General Cost Allocation 877$ 900$ 777$
Planning and Development
Services
Subsidy 207 213 220
General Fund Funding for Attorney and Paralegal - 17 -
Subtotal 1,084$ 1,130$ 997$
Water Utility General Cost Allocation 1,240$ 1,255$ 1,080$
Planning and Development
Services
Subsidy 206 213 219
General Fund Funding for Attorney and Paralegal - 53 -
Subtotal 1,446$ 1,521$ 1,299$
Worker's
Compensation
Insurance
General Cost Allocation 36$ 37$ 25$
Recreation Activity Wellness Program 95 95 95
Subtotal 131$ 132$ 120$
Total 32,519$ 23,168$ 24,744$
Note:
Subtotals may not equal sum of line items due to rounding.
115
City of Boulder
DEBT SERVICE
2015 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, 2014, 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
2015-2020 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.
Gov't Business Total
General obligations payable 79,610$ 10,778$ 90,388$
Pension Bonds Payable 7,812 - 7,812
Revenue bonds payable - 66,341 66,341
Lease purchase revenue notes payable - 7,178 7,178
Capital Lease purchase agreements 9,420 - 9,420
Subtotal 96,842$ 84,297$ 181,139$
Compensated absences 11,014$ 1,246$ 12,260$
Retiree Health Care Benefit (OPEB)1,561 233 1,794
Rebatable arbitrage 1,903 - 1,903
Total 111,320$ 85,776$ 197,096$
Table 5-09: Outstanding Debt
(in $1,000s)
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
Table 5-10: 2014-2020 Debt Service
(in $1,000s)
Sources, Uses, and Debt Service
GENERAL FUND
Debt Issues 2014 2015 2016 2017 2018 2019 2020
Actuals Approved Projected Projected Projected Projected Projected
Bonds
General Obligation Waste
Reduction Bonds, Series 2009
Final payment occurs in 2029
Principal 250$ 250$ 255$ 265$ 270$ 280$ 290$
Interest 178 173 167 159 151 143 134
Subtotal 428$ 423$ 422$ 424$ 421$ 423$ 424$
Taxable Pension Obligation
Bonds Series 2010
Final payment occurs in 2030
Principal 355$ 360$ 370$ 380$ 395$ 410$ 425$
Interest 334 327 316 305 292 278 261
Subtotal 689$ 687$ 686$ 685$ 687$ 688$ 686$
General Fund Bonds - Capital
Improvement Projects
Bonds Series 2012
Final payment occurs in 2031
Principal 2,315$ 2,385$ 2,455$ 2,530$ 1,945$ 2,000$ 2,080$
Interest 1,680 1,610 1,539 1,465 1,389 1,331 1,251
Subtotal 3,995$ 3,995$ 3,994$ 3,995$ 3,334$ 3,331$ 3,331$
General Fund Total 5,112$ 5,105$ 5,102$ 5,104$ 4,442$ 4,442$ 4,441$
.25 CENT SALES TAX FUND
Debt Issues 2014 2015 2016 2017 2018 2019 2020
Actuals Approved Projected Projected Projected Projected Projected
Bonds
Parks Acquisition Refunding Bonds
Series 2009
Final Payment Occurs in 2015
Principal 2,065$ 2,130$ -$ -$ -$ -$ -$
Interest 126 64 - - - - -
Subtotal 2,191$ 2,194$ -$ -$ -$ -$ -$
Capital Lease
Bank of the West Capital Lease
Final Payment Occurs in 2016
Principal 35$ 36$ 9$ -$ -$ -$ -$
Interest 2 1 - - - - -
Subtotal 37$ 37$ 9$ -$ -$ -$ -$
0.25 Cent Sales Tax Fund Total 2,228$ 2,231$ 9$ -$ -$ -$ -$
117
Sources, Uses, and Debt Service
OPEN SPACE FUND
Debt Issues 2014 2015 2016 2017 2018 2019 2020
Actuals Approved Projected Projected Projected Projected Projected
Bonds
Open Space Acquisition Bonds Series 2006 - final payment
occurs in 2019
Principal 1,590$ 1,655$ 1,720$ 1,790$ 1,865$ 1,945$ -$
Interest 460 380 298 229 157 80 -
Subtotal 2,050$ 2,035$ 2,018$ 2,019$ 2,022$ 2,025$ -$
Open Space Acquisition Refunding Bonds Series 2007 - final
payment occurs in 2018
Principal 1,445$ 1,505$ 1,575$ 1,640$ 1,715$ -$ -$
Interest 315 257 197 134 69 - -
Total 1,760$ 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$
Interest - 212 242 234 225 216 207
Subtotal -$ 582$ 677$ 669$ 665$ 656$ 652$
Sales Tax Revenue Refunding Bonds Series 2009 - final
payment occurs in 2014
Principal 1,370$ -$ -$ -$ -$ -$ -$
Interest 41 - - - - - -
Total 1,411$ -$ -$ -$ -$ -$ -$
Open Space Fund Total 5,221$ 4,379$ 4,467$ 4,462$ 4,471$ 2,681$ 652$
NOTE: The 2015 Open Space Fund budget also funds base rentals in the amount of $1,701,487 ($1,451,487 in principal and $250,000 in interest) to the Boulder
Municipal Property Authority Debt Service Fund for the payment of various open space properties.
WATER UTILITY FUND
Debt Issues 2014 2015 2016 2017 2018 2019 2020
Actuals Approved Projected Projected Projected Projected Projected
Bonds
Water and Sewer Revenue Refunding Bonds -
Series 2011 - final payment occurs in 2021
Principal 1,560$ 1,600$ 1,635$ 1,700$ 1,775$ 1,855$ 1,930$
Interest 497 466 431 365 297 226 151
Subtotal 2,057$ 2,066$ 2,066$ 2,065$ 2,072$ 2,081$ 2,081$
Water and Sewer Revenue Ref. Bonds -
Series 2005B - final payment occurs in 2016
Principal 770$ 800$ 830$ -$ -$ -$ -$
Interest 86 58 29 - - - -
Total 856$ 858$ 859$ -$ -$ -$ -$
Water and Sewer Revenue Ref. Bonds -
Series 2007 - final payment occurs in 2019
Principal 2,030$ 2,110$ 2,190$ 2,285$ 2,380$ 1,325$ -$
Interest 494 412 327 239 145 50 -
Subtotal 2,524$ 2,522$ 2,517$ 2,524$ 2,525$ 1,375$ -$
Water Utility Fund Total 5,437$ 5,446$ 5,442$ 4,589$ 4,597$ 3,456$ 2,081$
Note: This debt service schedule is prepared using the accrual basis of accounting.
118
Sources, Uses, and Debt Service
WASTEWATER UTILITY FUND
Debt Issues 2014 2015 2016 2017 2018 2019 2020
Actuals 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 2,065$ 2,145$ -$ -$ -$ -$ -$
Interest 202 98 - - - - -
Subtotal 2,267$ 2,243$ - - - - -
Water and Sewer Revenue Bonds
Series 2010 - final payment occurs in 2030
Principal 410$ 420$ 430$ 440$ 455$ 470$ 480$
Interest 261 253 244 231 218 204 190
Subtotal 671$ 673$ 674$ 671$ 673$ 674$ 670$
Water and Sewer Revenue Refunding Bonds
Series 2012 - final payment occurs in 2025
Principal -$ -$ 2,010$ 2,070$ 2,150$ 2,250$ 2,350$
Interest 1,196 1,196 1,189 1,107 1,003 895 782
Subtotal 1,196$ 1,196$ 3,199$ 3,177$ 3,153$ 3,145$ 3,132$
Wastewater Utility Fund Total 4,134$ 4,112$ 3,873$ 3,848$ 3,826$ 3,819$ 3,802$
STORMWATER UTILITY FUND
2014 2015 2016 2017 2018 2019 2020
Debt Issues Actuals Approved Projected Projected Projected Projected Projected
Bonds
Storm Water & Flood Refunding
Bonds Series 2010 - final
payment occurs in 2018
Principal 335$ 345$ 350$ 365$ 370$ -$ -$
Interest 49 42 32 21 10 - -
Stormwater Utility Fund Totals 384$ 387$ 382$ 386$ 380$ -$ -$
Note: This debt service schedule is prepared using the accrual basis of accounting.
DOWNTOWN COMMERCIAL DISTRICT FUND
Debt Issues 2014 2015 2016 2017 2018 2019 2020
Actuals Approved Projected Projected Projected Projected Projected
Bonds
CAGID Refunding Bonds Series 2009
- final payment occurs in 2018
Principal 855$ 885$ 920$ 960$ 1,005$ -$ -$
Interest 158 132 101 64 25 - -
Total 1,013$ 1,017$ 1,021$ 1,024$ 1,030$ -$ -$
CAGID Refunding Bonds Series 2012
- final payment occurs in 2023
Principal 640$ 655$ 670$ 685$ 700$ 720$ 740$
Interest 177 164 151 138 124 107 85
Total 817$ 819$ 821$ 823$ 824$ 827$ 825$
Fund Totals 1,830$ 1,836$ 1,842$ 1,847$ 1,854$ 827$ 825$
Note: This debt service schedule is prepared using the accrual basis of accounting.
119
Sources, Uses, and Debt Service
BMPA DEBT SERVICE FUND
2014 2015 2016 2017 2018 2019 2020
Debt Issues Actuals Approved Projected Projected Projected Projected Projected
Lease Purchase Revenue Notes
1997G Foothills Business Park, LLC
Principal 79$ 84$ 90$ 97$ -$ -$ -$
Interest 22 16 10 4 - - -
Subtotal (Matures in 2017)101$ 100$ 100$ 101$ -$ -$ -$
1999B Van Vleet
Principal 243$ -$ -$ -$ -$ -$ -$
Interest 2 - - - - - -
Subtotal (Matures in 2014)245$ -$ -$ -$ -$ -$ -$
2001D Abbott
Principal 46$ -$ -$ -$ -$ -$ -$
Interest 1 - - - - - -
Subtotal (Matures in 2014)47$ -$ -$ -$ -$ -$ -$
2004A Waldo R. & Nancy R. Dagle
Principal 94$ -$ -$ -$ -$ -$ -$
Interest 3 - - - - - -
Subtotal (Matures in 2014)98$ -$ -$ -$ -$ -$ -$
2005A Gary L. & Donna K. Gisle, Trustees
Principal 109$ 114$ 120$ 125$ -$ -$ -$
Interest 18 12 7 1 - - -
Subtotal (Matures in 2017)127$ 126$ 127$ 126$ -$ -$ -$
2005B John G. & Barbara G. Hill, Tenants in Common
Principal 106$ 111$ -$ -$ -$ -$ -$
Interest 7 2 - - - - -
Subtotal (Matures in 2015)113$ 113$ -$ -$ -$ -$ -$
2005C Luchetta Properties, Inc.
Principal 49$ 52$ 54$ 57$ 60$ 63$ 66$
Interest 19 17 14 11 8 5 2
Subtotal (Matures in 2020)68$ 69$ 68$ 68$ 68$ 68$ 68$
2006A Boulder Valley Farm, Inc.
Principal 397$ 417$ 438$ -$ -$ -$ -$
Interest 52 31 10 - - - -
Subtotal (Matures in 2016)449$ 448$ 448$ -$ -$ -$ -$
2006B Joel and Ruth Eisenberg
Principal 135$ 142$ 149$ -$ -$ -$ -$
Interest 17 10 3 - - - -
Subtotal (Matures in 2016)152$ 152$ 152$ -$ -$ -$ -$
2008A-R1 Edward H. Kolb
Principal 41$ 43$ 45$ 47$ 50$ -$ -$
Interest 10 8 6 3 1 - -
Subtotal (Matures in 2018)51$ 51$ 51$ 50$ 51$ -$ -$
This debt is paid with base rentals transferred from various funds as indicated in the above debt service schedules.
120
Table 5-11: 2015 Lease-Purchase Obligations
(in $1,000s)
Sources, Uses, and Debt Service
BMPA DEBT SERVICE FUND CONTINUED
2014 2015 2016 2017 2018 2019 2020
Debt Issues Actuals Approved Projected Projected Projected Projected Projected
2008A-R2 Edward H. Kolb
Principal 41$ 43$ 45$ 47$ 50$ -$ -$
Interest 10 8 6 3 1 - -
Subtotal (Matures in 2018)51$ 51$ 51$ 50$ 51$ -$ -$
2013A E.R.T.L.
Principal 431$ 445$ 460$ 475$ 490$ 506$ 522$
Interest 160 146 131 116 101 85 68
Subtotal (Matures in 2023)591$ 591$ 591$ 591$ 591$ 591$ 590$
BMPA DEBT SERVICE FUND TOTAL 2,093$ 1,701$ 1,588$ 986$ 761$ 659$ 658$
FACILITIES ASSET MANAGEMENT DEBT SERVICE FUND
Debt Issues 2014 2015 2016 2017 2018 2019 2020
Actuals Approved Projected Projected Projected Projected Projected
Capital Leases
Principal 99$ 104$ 109$ 114$ 120$ 126$ 133$
Interest 59 54 49 43 38 32 25
Subtotal 158$ 158$ 158$ 157$ 158$ 158$ 158$
Principal 415$ 443$ 476$ 517$ 564$ 613$ 665$
Interest 269 256 241 225 208 189 169
Subtotal 684$ 699$ 717$ 742$ 772$ 802$ 834$
Facilities Asset Management Debt Service Fund Totals 842$ 857$ 875$ 899$ 930$ 960$ 992$
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 &
ESTIMATED AMOUNT TO REMAINING LIFETIME OBLIGATION -
ITEM BE EXPENDED DURING 2015 2016 AND BEYOND
Real Property
Open Space Properties 1,701$ 5,727$
Subtotal 1,701$ 5,727$
Leasehold Improvements
Facilities Asset Management 857$ 8,827$
Subtotal 857$ 8,827$
Equipment 37$ 9$
Subtotal 37$ 9$
Lease-Purchase Obligations Total 2,595$ 14,563$
Represented are all lease/purchase obligations known or predictable at the time of the production of the 2015 budget.
121
Table 5-12: Combined Schedule of Long-Term Debt
As of December 31, 2014
(in $1,000s)
Sources, Uses, and Debt Service
GOVERNMENTAL ACTIVITIES
Interest Date Date Authorized Current
rates Issued Maturity and Issued Outstanding portion
Supported by sales tax revenues and other financing sources:
General Obligation Bonds:
Open Space Acquisition 4.00 - 5.50 6/20/06 8/15/19 20,115$ 8,975$ 1,655$
Premium on Bonds 55
Open Space Acquisition Refunding 3.50 - 4.00 6/26/07 8/15/18 12,345 6,435 1,505
Premium on Refunding Bonds 11
Open Space Acquisition Refunding 2.00 - 3.00 10/9/14 8/15/34 10,000 10,000 370
Premium on Bonds 121
Parks, Recreation, Muni.,Cap., Imp., Ref.2.00 - 3.00 9/16/09 12/15/15 11,895 2,130 2,130
Premium on Refunding Bonds 27
Waste Reduction Bonds 2.00 - 4.00 12/15/09 12/01/29 6,000 4,750 250
Premium on Waste Reduction Bonds 45
General Fund Cap. Imp. Projects Bonds 2.00 - 4.00 3/22/12 10/01/31 49,000 42,585 2,385
Premium on Cap. Imp. Projects Bonds 4,476
Subtotal 109,355$ 79,610$ 8,295$
Taxable Pension Obligation Bonds 2.00 - 5.00 10/26/10 10/01/30 9,070$ 7,720$ 360$
Premium on Pension Obligation Bonds 92
Subtotal 9,070$ 7,812$ 360$
Capital Lease Purchase Agreements
Bank of America Leasing & Capital, LLC 4.93 9/27/10 11/27/23 1,500$ 1,145$ 104$
Suntrust Equipment Finance & Leasing Corp.2.65 1/25/12 7/25/27 9,250 8,229 443
Bank of the West Equipment Lease 3.25 2/05/13 3/15/16 107 46 36
Subtotal 10,857$ 9,420$ 583$
Compensated Absences - estimated -$ 11,014$ 559$
Retiree Health Care Benefit (OPEB) - estimated - 1,561 -
Claims Payable - estimated - 1,903 -
Total Governmental Activities 129,282$ 111,320$ 9,797$
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$ 12,510$ 1,600$
Premium on Bonds 411
Water and Sewer Revenue Refunding Bonds 3.00 - 3.75 5/01/05 12/01/16 7,900 1,630 800
Water and Sewer Revenue Refunding Bonds 4.00 - 4.125 7/10/07 12/01/19 25,935 10,290 2,110
Water and Sewer 3.50 - 5.00 11/15/05 12/01/15 45,245 2,145 2,145
Premium on Bonds - 5
Water and Sewer 4.00 - 5.00 11/20/12 12/01/25 24,325 24,325 -
Premium on Bonds - 5,037
Water and Sewer Revenue Bonds 2.00 - 3.00 10/12/10 12/01/30 9,980 8,380 420
Premium on Bonds 155
Storm Water & Flood Mgmt Rev. Rfdg.2.00 - 3.00 6/08/10 12/01/18 3,165 1,430 345
Premium on Bonds 23
134,885$ 66,341$ 7,420$
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 -$ 1,095$ 155$
Retiree Health Care Benefit (OPEB) - estimated - 185 -
Total Supported by Utility Revenues 134,885$ 67,621$ 7,575$
Supported by Parking Revenues:
Downtown Commercial District:
Parking Facilities 2.00 - 3.00 11/28/12 8/15/23 7,275$ 6,545$ 655$
Premium on Bonds 381
Parking Facilities 3.00 - 4.00 5/14/09 8/15/18 7,730 3,770 885
Premium on Bonds 82
15,005$ 10,778$ 1,540$
Compensated Absences - estimated -$ 151$ -$
Retiree Health Care Benefit (OPEB) - estimated - 48 -
Total Supported by Parking Revenues 15,005$ 10,977$ 1,540$
Supported by base rentals:
Boulder Municipal Property Authority:
Open space acquisition:
Foothills Note 1997G 7.00 7/16/97 7/16/17 1,095$ 271$ 84$
Gisle Note 2005A 4.75 2/18/05 2/18/17 1,180 359 114
Hill Note 2005B 4.75 4/05/05 4/05/15 910 111 111
Luchetta Note 2005C 5.00 8/05/05 8/05/20 720 352 52
Boulder Valley Note 2006A 5.00 6/16/06 6/16/16 3,550 855 417
Eisenberg Note 2006B 5.00 6/07/06 6/07/16 1,206 290 142
Kolb, Edward H. Note 2008AR-1 5.00 4/22/08 4/22/18 404 186 43
Vigil Note 2008AR-2 5.00 4/22/08 4/22/18 404 186 43
E.R.T.L.Note 2013A 3.25 10/31/13 10/31/23 5,000 4,568 445
14,469$ 7,178$ 1,451$
Total Supported by Base Rentals 14,469$ 7,178$ 1,451$
Total Business-Type Activities 164,359$ 85,776$ 10,566$
123 Table 5-13: Computation of Legal Debt Margin for the Last Ten Years (in $1,000s) 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005Total Assessed Value (Prior Year Assessed Value for Current Year Collections - Estimated) $ 2,567,475 $ 2,500,706 $ 2,498,114 $ 2,566,046 $ 2,562,746 $ 2,416,543 $ 2,398,149 $ 2,094,604 2,091,962$ 1,970,654$ Debt Limit - 3% of Total Assessed Value77,024 75,021 74,943 76,981 76,882 72,496 71,944 62,838 62,759 59,120Amount of Debt Applicable to Debt MarginTotal bonded debt79,610$ 77,499$ 87,242$ 41,747$ 49,683$ 58,410$ 60,118$ 67,754$ 75,081$ 60,375$ Less deductions allowed by law:Self-supporting General Obligation bonds79,610 77,499 87,242 41,747 49,683 58,410 60,118 67,754 75,081 60,375Self-supporting General Obligation Water Utility bonds- - - - - Total Deductions79,610$ 77,499$ 87,242$ 41,747$ 49,683$ 58,410$ 60,118$ 67,754$ 75,081$ 60,375$ Amount of Debt Applicable to Debt Margin-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Legal Debt Margin 77,024$ 75,021$ 74,943$ 76,981$ 76,882$ 72,496$ 71,944$ 62,838$ 62,759$ 59,120$ 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 from other revenue sources, or is subject to annual appropriationsmunicipality. 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
2015 Annual Budget
The mission of Boulder’s 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 most 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 both 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. The remainder of 2014, followed by 2015 through third quarter 2016, will include
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, key initiatives and proposed supporting 2015
budget.
Table 6-01: Energy Strategy and Electric Utility Development Project Summary Budget
Energy Strategy and Electric Utility Development
Project
2013
Actual
2014
Approved
2015
Approved
Energy Strategy and Electric Utility
Development Project 4.50 4.50 6.50
TOTAL STAFFING 4.50 4.50 6.50
Energy Strategy and Electric Utility
Development Project 2,512,615$ 2,312,000$ 6,943,235$
TOTAL EXPENDITURE 2,512,615$ 2,312,000$ 6,943,235$
General - Utility Occupation Tax 1,900,000$ 1,957,000$ 2,015,710$
General - Other One Time Funding 612,615 355,000 4,927,525
TOTAL FUNDING 2,512,615$ 2,312,000$ 6,943,235$
STAFFING
EXPENDITURE
FUND
126
Energy Strategy and Electric Utility Development Project
2014 Accomplishments
City Council directed the Energy Future Project to continue to pursue clean, local, reliable energy
in 2014. The project has achieved several milestones, including:
Council’s establishment of a local electric utility,
Filing for condemnation of portions of the local electric system, subsequent to
unsuccessful negotiations with Xcel,
Creation of a transition plan to guide the city in forming a municipal utility,
Beginning implementation of the transition plan in the following areas:
Customer Experience
Assessing capability of current billing system to handle electric billing
Financing, Accounting and Rates
Working to identify insurance and financing needs
Refining rate forecasts and identifying phased rate design and outreach
process
Planning and Engineering
Drafting an Open Access Transmission Tariff
Construction, Operations and Maintenance
Preparing to develop an outsourcing Request for Qualifications
Resource Acquisition
Initiating discussion on power supply with providers
Support Services
Preparing a Request for Proposal for electric utility automation consulting
services
Working with other utilities to identify detail system operation and
maintenance needs and identifying best practices,
Participation in RMI eLab Accelerator session and development of a preliminary vision and
structure of the “Boulder Energy Community Marketplace,”
Development of an Integrated Energy Work Plan,
Working with community through solar and natural gas working groups to develop policies
of future resources,
Establishing a process for the formation of new working groups and recruitment for
implementation phase of the project,
Collaboration in a number of regional, national and international activities in support of
the Boulder community’s climate and energy goals, and
Ongoing community outreach and engagement.
Key initiatives for 2015
Implementation of Transition Plan
Community outreach and engagement on expanding the Utility of the Future vision and the
implementation of the transition plan
Legal proceedings for condemnation, appeals, and regulatory filings
127
Table 6-02: Energy Strategy and Electric Utility Development Project Significant Changes
Between 2014 and 2015 Budget
2014
Approved
Budget
2015
Approved
Budget
Total
Change
2014
FTE
2015
FTE
FTE
Change
GENERAL FUND
Energy Strategy and Electric Utility Development
Project $ 2,312,000 $ 6,943,235 $ 4,631,235 4.50 6.50 2.00
Total Changes, ES/EUD Project 4,631,235 $ 2.00
Table 6-03: Energy Strategy and Electric Utility Development Project Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
4.50 2,512,615$ 4.50 2,312,000$ 6.50 6,943,235$ 2.00 4,631,235$
Total 4.50 2,512,615$ 4.50 2,312,000$ 6.50 6,943,235$ 2.00 4,631,235$
Personnel 651,550$ 655,880$ 891,900$ 236,020$
Operating 1,859,281 1,656,120 6,051,335 4,395,215
Interdepartmental Charges 1,784 - - -
Total 2,512,615$ 2,312,000$ 6,943,235$ 4,631,235$
General - Utility Occupation Tax 1.00 1,900,000$ 1.00 1,957,000$ 1.00 2,015,710$ - 58,710$
General - Other One Time Funding 3.50 612,615 3.50 355,000 5.50 4,927,525 2.00 4,572,525
Total 4.50 2,512,615$ 4.50 2,312,000$ 6.50 6,943,235$ 2.00 4,631,235$
STAFFING AND EXPENDITURE BY PROGRAM
Energy Strategy and Electric Utility
Development Project
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
128
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129
City of Boulder
Special Highlight on
Civic Area
2015 Annual Budget
Introduction
On Sep 3, 2013, City Council approved the “Vision Plan” for the Boulder Civic Area, a document
created through eighteen months of input and engagement, encapsulating the aspirations of more
than 5,000 Boulder residents, businesses and stakeholders. The vision plan sets forth the goals,
guiding principles and core themes for the Civic Area including establishing a new ‘Civic Heart of
Boulder,’ embracing outdoor culture and nature and providing a place for community activity and
arts, among many others.
Planning for and implementation of the Civic
Area Vision Plan has been undertaken by cross
departmental teams working to advance the
plan’s vision. This has included the
exploration of funding options and solutions,
both within existing department budgets and
across the organization, as well as with
community partners. Numerous departments
have coordinated work efforts, and
determined appropriate budget strategies for
this citywide project. The funding for
individual pieces of Civic Area planning and
vision implementation is incorporated in the
respective department budget pages within
this document and the Draft 2015-2020 CIP.
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 two project managers, funded from one-time dollars
and savings in Community Planning and Sustainability, and Parks and Recreation. The Project
managers are overseeing the implementation of the Vision Plan and significant work has been
completed in 2014, with additional work proposed for 2015 (see below).
130
Civic Area 2014
In 2014, work commenced on three integrated
strands of work to realize the objectives of the
Civic Area Vision Plan:
Activation: Programming and Events. The goals
for 2014 activation were to: (1) bring back
diverse audiences to the Civic Area for events
and activities, e.g., families (2) begin to change
community perceptions of the Civic Area; and
(3) build near-term and future capacity through
partnerships. In conjunction with partners, new
arts and recreation events were delivered as
listed in Figure 6-02, below.
To create an inviting venue for events and to support everyday community use, Parks and
Recreation delivered a series of short-term improvements to the Civic Area, including
improvements to the Library “Pooh Garden” patio, daffodil planting (volunteer -led project near the
Bandshell) and general clean-up across Central Park and the Library lawn areas. These efforts have
begun to shift the community’s perception as evidenced by the attendance at many of the events
listed in Figure 6-02, below.
Transformation: Site Improvements. Following a broadly advertised Request for Qualifications
process, Colorado-based and national consultant teams were interviewed to lead the
redevelopment of the outside space at the Civic Area, with a focus on delivering three themes
from the Vision Plan: Boulder Creek at the Core, Platforms for Community Activities and Arts, and
Enhanced Connection and Access. The team selected is comprised of national landscape design
and sustainability/activation firms and local urban design and engineering companies. The city
will separately commission a cost consultant. Master planning and design work begins in
September. The final deliverable will be an advanced site development plan from which specific
park improvement projects can be designed and constructed.
Long-Term Major Capital Projects. In 2014, initial work began on potential long-term capital
projects for the Civic Area. Work groups, comprised of Civic Area tenants (e.g., Boulder Museum
of Contemporary Art (BMoCa)) and local subject experts, met monthly to advise the city team on
ideas and feasibility of potential projects related to Arts, Innovation and Local Foods that stemmed
from the Vision Plan. National experts were also invited to advise the groups and present best
practices at public forums. In addition, several technical studies were commissioned, including
topographical land surveys, right of way locations, tree mapping, and acoustical and structural
evaluations of the Bandshell.
Civic Area
131
Civic Area 2015
Activation. The goals for 2015 are to
deliver additional Civic Area programming
with local partners (BMoCa, the Dairy
Center for the Arts, the Library and Arts
commissions, etc.) including a curated
series of national/international performers
that fills a gap in Boulder’s existing arts
and recreational offerings. The exact
direction will be informed by: the Civic
Area Arts working group, best practice
expert speakers, initial findings from the
Community Cultural Plan, and consultants
retained to advise on activation and
operational sustainability. Parks and Recreation has allocated $123,920 in their 2015 budget to
fund event costs and associated staff coordination. Another way the city is working toward
changing the community’s perception of the area is by hiring 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.
Transformation: Site Improvements.
If approved by voters, work on the physical site improvements will be funded by the Community,
Culture and Safety ballot initiative. If the ballot measure passes, additional funds will be allocated
from Parks and Recreation to complete the detailed design of specific projects to be delivered over
the three years stipulated within the ballot initiative.
Long-Term Major Capital Projects.
Budget requests for 2015 are to commission technical, feasibility and programming studies to
advance the long term major capital projects. These studies include planning and programming
for a year-round Market Hall and possible community kitchen, facilities for innovation and city
services, possible performing arts venues, parking, governance models, efficient utility planning,
and other supporting, technical work. In addition, CIP funds ($100,000) are being requested by
Transportation to develop studies for the Canyon “Complete Street” concept identified in the Civic
Area Vision Plan. The table below provides greater detail on these requests.
Civic Area
132
Table 7-01: 2015 Civic Area Approved Budget
* indicates one-time funding proposed within current budget allocations/savings
** indicates one-time additional budget proposed from existing fund balance
Civic Area
2015
Approved
Project Management 2.00
2.00
Project Management 281,000$
Activation and Programming 143,920
Communications 40,000
Long Term Capital Planning
Connections 100,000
Arts 135,000
Service and Innovation 100,000
Governance and Management 20,000
Senior Center and Housing 90,000
Supporting Activities 85,000
TOTAL EXPENDITURE 994,920$
General 361,650$
.25 Cent Sales Tax 143,920
Capital Development 120,350
Downtown Commercial District 15,000
Permanent Parks 67,000
Planning and Development Services 167,000
Transportation 120,000
TOTAL FUNDING 994,920$
STAFFING
EXPENDITURE
FUND
133
Civic Area
Figure 7-02: Civic Area 2014 Events Brochure
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134
135
City of Boulder
City Attorney’s Office
2015 Annual Budget
$2,993,519
The mission of the City Attorney’s Office is to deliver high quality legal services to the city of
Boulder in a responsive, pro-active, creative and timely manner. We are 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.
Department Overview
Administration
Provides secretarial, administrative and budget support for the Consultation and
Advisory service 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.
2013
Actual
2014
Approved
2015
Approved
Administration 1.50 1.50 1.50
City Records Management - - 2.50
Consultation and Advisory 12.28 13.28 14.28
Prosecution and Civil Litigation 6.42 6.42 7.42
TOTAL STAFFING 20.20 21.20 25.70
Administration 300,818$ 326,394$ 373,799$
City Records Management - - 252,015
Consultation and Advisory 1,282,742 1,457,352 1,599,790
Prosecution and Civil Litigation 782,793 664,047 767,915
TOTAL EXPENDITURE 2,366,353$ 2,447,793$ 2,993,519$
General 2,259,326$ 2,340,087$ 2,880,568$
Property and Casualty Insurance 107,027 107,706 112,951
Water Utility - - -
TOTAL FUNDING 2,366,353$ 2,447,793$ 2,993,519$
STAFFING
EXPENDITURE
FUND
137
City Attorney’s Office
2014 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, is
representing the city in five litigation matters in three different jurisdictions. In
2014, our staff filed a complaint to condemn Xcel’s electrical system and
appealed two declaratory orders issued by the Public Utilities Commission.
Supported the continued response to the September 2013 flood.
Prosecuted municipal code violations.
Provided support to city boards and commissions, including providing attorney
staffing at Planning Board, Landmarks Board, the Beverage Licensing Authority
and the Board of Zoning Adjustments.
Drafted rules to implement the city’s new bear resistant container ordinance.
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.
Drafted Rules of Conduct for the Municipal Campus.
Drafted an amendment to Charter section 9, allowing executive sessions for legal
advice relating to the city’s electric utility.
Drafted an ordinance for voter approval of a sales tax for Culture, Community
and Safety.
Drafted an ordinance for voter approval of municipal broadband.
Drafted significant amendments to the Council Financial Disclosure
Requirements and the Code of Conduct.
Drafted a rule prohibiting smoking in the Boulder High School area.
Supported drafting of a city wide ban on smoking in specified public places.
Participated in Public Utilities Commission dockets.
Supported the effort to build new ADA compliant bathrooms at Chautauqua.
Advised departments regarding environmental issues relating to the Valmont
Butte, the 13th Street groundwater matter and the South Boulder Recreation
Center flooring issue.
Assumed management of Central Records.
Supported obtaining an appraisal for Long’s Gardens and the offer to purchase a
conservation easement at Long’s Gardens.
Coordinated responses to Colorado Open Records Act requests.
Prosecuted liquor license violations before the Beverage Licensing Authority.
138
City Attorney’s Office
Table 8-02: City Attorney’s Significant Changes Between 2014 and 2015 Budget
2014
Approved
Budget
2015
Approved
Budget
Total
Change
2014
FTE
2015
FTE
FTE
Change
Assistant City Attorney I - Prosecutor $ - $ 88,442 $ 88,442 0.00 1.00 1.00
Assistant City Attorney III - General Counsel - 120,962 120,962 0.00 1.00 1.00
Relocation of Central Records 252,015 252,015 - 0.00 2.50 2.50
Contract Counsel transfer to Municipal Courts 10,000 - (10,000) 0.00 0.00 0.00
Total Changes, City Attorney's Office 199,404 $ 4.50
GENERAL FUND
Key Initiatives for 2015
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.
139
Table 8-03: City Attorney’s Office
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 1.50 300,818$ 1.50 326,394$ 1.50 373,799$ - 47,405$
Subtotal 1.50 300,818$ 1.50 326,394$ 1.50 373,799$ - 47,405$
City Records Management
- -$ - -$ 2.50 252,015$ 2.50 252,015$
Subtotal - -$ - -$ 2.50 252,015$ 2.50 252,015$
Consultation and Advisory
12.28 1,282,742$ 13.28 1,457,352$ 14.28 1,599,790$ 1.00 142,438$
Subtotal 12.28 1,282,742$ 13.28 1,457,352$ 14.28 1,599,790$ 1.00 142,438$
6.42 782,793$ 6.42 664,047$ 7.42 767,915$ 1.00 103,868$
Subtotal 6.42 782,793$ 6.42 664,047$ 7.42 767,915$ 1.00 103,868$
Total 20.20 2,366,353$ 21.20 2,447,793$ 25.70 2,993,519$ 4.50 545,726$
Personnel 2,187,754$ 2,256,267$ 2,741,146$ 484,879$
Operating 139,811 153,241 189,906 36,665
Interdepartmental Charges 38,788 38,285 62,467 24,182
Total 2,366,353$ 2,447,793$ 2,993,519$ 545,726$
General 19.20 2,259,326$ 20.20 2,340,087$ 24.70 2,880,568$ 4.50 540,481$
Property and Casualty Insurance 1.00 107,027 1.00 107,706 1.00 112,951 - 5,245
Water Utility - - - - - - - -
Total 20.20 2,366,353$ 21.20 2,447,793$ 25.70 2,993,519$ 4.50 545,726$
Note:
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
1Risk Management is a program w ithin the Finance Department. However, internal litigation costs assigned to Risk Management's Property and Casualty
Insurance Fund are related to FTE w ithin 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
2015 Annual Budget
$222,528
Department Overview
City Attorney
The City Attorney’s Office works for the city of Boulder to deliver high quality
municipal legal services that are responsive, creative and timely. The office is the
legal advisor for the City Council, all city boards and commissions, and all city
officials. The City Attorney’s Office also represents the city in civil litigation and
serves as city prosecutor in the municipal court.
Municipal Judge
The mission of the Municipal Court is to provide an accessible, efficient, and
impartial forum for all participants in cases involving municipal ordinance
violations; adjudicate cases consistent with the law, the needs of the individual, and
the community’s values; and promote public trust in both the justice system and
local government.
City Manager
The City Manager ensures proper management of City operations, public
representation, and participation.
142
City Council
Table 8-04: City Council Summary Budget
2013
Actual
2014
Approved
2015
Approved
City Council 185,371 219,766 222,528
TOTAL EXPENDITURE 185,371$ 219,766$ 222,528$
General 185,371$ 219,766$ 222,528$
TOTAL FUNDING 185,371$ 219,766$ 222,528$
EXPENDITURE
FUNDING
2014 Accomplishments
Approved Plan for Boulder’s Civic Area
Approved the ERTL property purchase
Approved pilot project allowing electric bikes on certain multi-use paths
Accepted Boulder Police Master Plan
Adopted emergency measures and overarching goals regarding cleanup and flood
recovery measures
Adopted standards for congregate care facilities
Adopted 2015 Balanced Budget
Approved the Historic Preservation Plan
Adopted the Economic Sustainability Strategy
Extended the franchise agreement with Comcast by one year
2014 Board and Commission Appointments
Approved the 2015 state and federal legislative agenda for the city
Approved ballot measures for the November 2014 Election where all three of the
measures were approved by the voter’s:
1. Safety and Culture Tax
2. Executive Sessions for Municipalization
3. Right to provide Telecommunications services
Approved amendments to the Council’s Working Agreements to not read or send
electronic messages during council meetings
Adopted changes to the Financial Disclosure forms required annually of Council
Members
Accepted the Parks and Recreation Master Plan
Adopted the requirement of bear resistant containers west of Broadway
Adopted an ordinance prohibiting unlawful conduct on the municipal campus
Prohibited parking by non-electric vehicles at electric charging stations
143
City Council
2014 Accomplishments Continued
Adopted changes to Voice and Sight Control Green Tag program
Adopted changes to the Medical and Recreational Marijuana requirements to comply
with Amendment 64
Accepted the 2014 Transportation Master Plan
Issuance of $10,000,000 in Open Space Acquisition Bonds
Adoption of ordinance providing for Council review of Concept Plans
Sister Cities
Annual Sister City Dinner held April 8, all Sister City annual reports were turned in on
time
Council Member Weaver welcomed Tajik business women
20 Year Anniversary Celebration with Delegation from Yamagata, Japan in May
Deputy City Clerk attended annual Sister City Conference in San Jose in July
Hosted Meet and Greet for delegation from Lhasa, Tibet in November
Annexations
Boulder Jewish Commons
4270 19th Street
2130 Tamarack Avenue
Key Initiatives 2015
At the January 2014 Retreat the following two year outcomes were identified:
o Climate Change
o Local Foods
o Open Space
o Economy & Budget
o Housing/Land Use Planning
o University Hill
o Transportation
o Homelessness/human Services
o Arts
o Livability
144
City Council
Table 8-05: City Council
Department Detail Page
2013 Actual
2014 Approved
Budget
2015 Approved
Budget
Variance -
2014 Approved to
2015 Approved
Amount Amount Amount Amount
City Council 185,371$ 219,766$ 222,528$ 2,762$
Total 185,371$ 219,766$ 222,528$ 2,762$
Personnel 106,001$ 106,236$ 108,998$ 2,762$
Operating 76,182 109,508 109,508 -
Interdepartmental Charges 3,188 4,022 4,022 -
Total 185,371$ 219,766$ 222,528$ 2,762$
General 185,371$ 219,766$ 222,528$ 2,762$
Total 185,371$ 219,766$ 222,528$ 2,762$
Note:
No budgeted FTE included in City Council.
EXPENDITURE BY FUND
EXPENDITURE BY PROGRAM
EXPENDITURE BY CATEGORY
145
The mission of the City Manager’s Office is to provide professional leadership in the
administration and execution of policies and objectives formulated by City Council, development
and recommendation of alternative solutions to community problems for Council consideration,
planning and development of new programs to meet future needs of the city, and government
through excellent customer service.
City of Boulder
City Manager’s Office
2015 Annual Budget
$3,024,546
Department Overview
City Manager’s Office Administration and Operations
The City Manager’s Office Administration and Operations ensures proper
management of city operations and public representation and participation.
Policy Advisor
The Office of the Policy Advisor provides staff representation and communication on
intergovernmental matters and guidance on cross-departmental city policies on
behalf of the City Council and all city departments, in order to further city goals
and advance understandings and mutually beneficial alliances with other
governmental organizations.
Communications
Communications provides effective communication with citizens, staff and
Council. Communications also works to increase understanding of and support for
city programs, policies and projects and to develop positive media relations that
provide balanced coverage of city issues.
City Manager’s Office
City Manager’s
Office Administration and
Operations
City Manager’s
Contingency Communications
Non-Departmental Contracts,
Citywide Memberships and
Programs
City Clerk and
Support Services
146
City Manager’s Office
Table 8-06: City Manager’s Office Summary Budget
2013
Actual
2014
Approved
2015
Approved
City Clerk and Support Services 5.00 5.00 3.00
City Manager's Office 7.00 7.00 8.00
Communications 6.50 6.50 8.50
TOTAL STAFFING 18.50 18.50 19.50
City Clerk and Support Services 704,100$ 633,360$ 575,681$
City Manager's Office 1,103,871 1,135,086 1,372,608
Communications 890,522 841,665 1,076,257
TOTAL EXPENDITURE 2,698,493$ 2,610,111$ 3,024,546$
General 2,698,493$ 2,610,111$ 3,024,546$
TOTAL FUNDING 2,698,493$ 2,610,111$ 3,024,546$
STAFFING
EXPENDITURE
FUND
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, interview, appointment 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.
City Manager’s Contingency
The City Manager’s Contingency is set aside funds 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 are memberships in organizations for city departments and
Council that assist the city in influencing regional and national decision making.
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.
147
City Manager’s Office
2014 Accomplishments
Policy Advisor
Prepared city’s 2015 State and Federal Legislative Agenda and presented it to
state legislative delegation at a breakfast with city council.
Convened an active coalition of local governments and secured a legislative
sponsor to amend state law limiting the ability of local governments from
providing broadband to their community. When legislation proved unsuccessful,
coordinated with city’s Information Technology Department to provide council
and the community with information necessary to make a decision on exempting
the city from this law.
Played an active role in seeing that the following laws were:
o Approved by the General Assembly:
Providing local governments’ access to federal and state criminal
background information for use in reviewing licenses for
applicants for commercial marijuana operations,
Providing for transparency, equity and multimodalism in state
public private partnership agreements to build managed lands
Providing state funding for Safe Routes to School Program
o Killed or Amended:
Ban on city’s ability to use red light camera and photo speed radar
Limits on ability of municipalities to condemn electric utility
infrastructure
Threats to city’s water rights
Supported mayor and city’s Department of Transportation’s efforts to reach
regional consensus on US36 BRT efforts as well as arterial BRT corridor options
Arranged successful city delegation visit to DC focusing on support for flood
recovery, energy future work and for funding CU and the federal labs; securing
support for FEMA debris removal and from DOE for funding of an energy future
transition plan
Convened interdepartmental team to develop a work plan to further council’s
2014-2015 local foods goals
Finalized and secured council approval on Comcast cable franchise agreement
In conjunction with the city’s Department of Human Services and council’s BVSD
Issues Committee, implemented a process that led to selection of recipients of
remaining city educational excise tax revenue.
Communications
Supported Boulder Energy Future Project, serving as the strategic communication
counsel and on the implementation and executive teams.
Supported the ongoing Climate Commitment initiative and team, providing
general communication counsel, as well as targeted outreach strategy
development and implementation around the Employee Climate Action program
and its related People.Power.Planet website
148
City Manager’s Office
2014 Accomplishments Continued
Provided communications guidance and support for the Zero Waste Master Plan
process and for grand opening events around Recycle Row
Supported the launch of the city’s resilience partnership with the 100 Resilient
Cities, powered by the Rockefeller Foundation, with public facing materials,
creation of a website and listserv, in coordination with communication
counterparts at funding agency
Supported public education and information about Boulder ballot item 2C, which
will allow Boulder to explore ways to increase high-speed Internet service
throughout the city
State of the City report
Installed new HD technology in Council Chambers and broadcast from remote
location during Chamber remodel
Installed new video editing software & workflow systems in editing bays as part
of reorganization
Remodeled Video Services/Channel 8 at Main Library location to consolidate 4
communication staff in centralized office
Added NASA, PopTech and Forever Fit programs to Channel 8
Added local weather & message board to Channel 8 programming
Assisted in Comcast franchise negotiations
2014 Community Survey promotion, analysis and reporting
Worked with Council to develop a series of web & broadcast promotion videos in
support of Board and Commission recruitment
Assisted in internal/external messaging for senior level staff (Deputy City
Manager. Police Chief, Fire Chief, Parks Director, HR Director, Assistant City
Manager, Open Space and Mountain Parks Director, Chief Resilience Officer)
Supervised City Clerk and Policy divisions during Deputy City Manager transition
Launched project to redesign the city’s intranet, scheduled to be completed in
early 2015.
Implemented new communication tool for Transform Boulder Business Initiative.
Communication support for NoBo Corner Library and held a well-attended
celebration for the community
Main Library renovation project – held a construction kickoff event, and continue
to communicate frequently with the public, library patrons and staff about the
construction updates and impacts to operations.
Worked with Arts and Cultural Services Manager, on public art project and issue
communications, such as the soon-to-begin Community Cultural Plan, the
BotJoy mural, etc.
Community engagement around the Civic Area Plan
Community engagement in support of Flood Recovery and emergency response
Launched a monthly video interview project to support Human Services and
educate the community on city-provided resources
149
City Manager’s Office
2014 Accomplishments Continued
Communication Support for national athletic events and on-call emergency PIO
support for event days
Communication Support for Recreational and Medical Marijuana
Implemented Communication plan for Parks and Recreation
Implemented Communication plan for OSMP including annual report and
newsletter
Communication Support (messaging, training materials and video) for revised
Voice and Sight off-leash program
Communication support for Yamagata delegation visit
Communication support for 100 Resilient Cities
Communication Support for Economic Vitality
Supported HR to educate employees about total compensation, benefits, staff
development, city values, and new employee orientations
City Clerk and Support Services
2014 City Council Retreat
2014 Annual Board and Commissions recruitment/appointment process
Support for Council agendas, meetings and minutes
Conducted five special Board & Commission recruitment and appointments
Transition support for the upgraded Council Chambers
Support for Council correspondence and Council Hotline
Support for the 20th Anniversary Celebration of the Yamagata/Boulder Sister City
Relationship
Participant representing the City at the International Sister City Conference
Conducted the 2014 Special Municipal Election
Completion of the City Clerk’s Office Resource Center which provides support
and training on City processes for internal staff
Key Initiatives for 2015
Policy Advisor
Reconvene and lead Utilities Governance Workgroup to develop governance
recommendations for use in any new city energy utility
Coordinate city-wide implementation of local foods work plan
Implement city’s 2015 state and federal legislative agenda
Communications
Pilot Channel 8 coverage of Board and Commission meetings and additional
Council Study Sessions
Implement a city-wide web content end electronic constituent communication
strategy
150
Table 8-07: City Manager’s Office Significant Changes Between 2014 and 2015 Budget
Citywide Programs‘ Significant Changes between 2014 and 2015 Budget
City Manager’s Office
2014
Approved
Budget
2015
Approved
Budget
Total
Change
2014
FTE
2015
FTE
FTE
Change
Agenda Management and Web Streaming Software $ - $ 69,000 $ 69,000 0.00 0.00 0.00
Relocation of Central Records 252,105 - (252,105) 2.50 0.00 (2.50)
Organizational Development Administrator - 113,502 113,502 1.00 1.00 0.00
Web Content and Constituent Relationship Manager - 115,000 115,000 0.00 1.00 1.00
Communications Specialist II - 86,200 86,200 0.00 1.00 1.00
Adminstrative Specialist III 37,194 80,830 43,636 0.00 0.50 0.50
ICMA Fellowship Intern - 55,380 55,380 0.00 1.00 1.00
Relocation of Labor Relations to Human Resources 171,890 - (171,890) 1.00 0.00 (1.00)
Neighborhood Services - 150,000 150,000 0.00 1.00 1.00
Total Changes, City Manager's Office 208,723 $ 1.00
GENERAL FUND
2014
Approved
Budget
2015
Approved
Budget
Total
Change
2014
FTE
2015
FTE
FTE
Change
Funding for Federal and State Lobbying $ 39,000 $ 81,000 $ 42,000 0.00 0.00 0.00
Citywide Special Events - 115,000 115,000 0.00 0.00 0.00
Total Changes Non Departmental*157,000 $ 0.00
*Non Departmental details are included in the City Manager's Office department overview section of the Budget document
GENERAL FUND
Key Initiatives for 2015 Continued
Continue to provide Core Communication Services/Emergency Preparedness
Energy Transition Plan messaging
Civic Area activation messaging
Arts and Cultural support
Bond initiatives
Support City Council goals and priority messaging
City Clerk and Support Services
2015 City Council Retreat
2015 Board and Commissions recruitment/appointment process
Conduct of the 2015 General Municipal election
Scoping and implementation phase one of Agenda Management Software
Election Code updates
151
Table 8-08: City Manager’s Office
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
City Clerk and Support Services
2.00 165,417$ 2.50 231,478$ - -$ (2.50) (231,478)
0.30 221,423 0.30 125,191 0.30 173,302 - 48,111
0.30 35,279 0.20 25,060 0.20 26,345 - 1,285
General Administration 2.20 258,472 1.90 239,087 2.40 362,045 0.50 122,958
Sister City Administration 0.20 23,509 0.10 12,544 0.10 13,989 - 1,445
Subtotal 5.00 704,100$ 5.00 633,360$ 3.00 575,681$ (2.00) (57,679)$
City Manager's Office
City Administration and Operations 5.50 967,579$ 5.00 806,789$ 5.00 896,920$ - 90,131$
Intergovernmental Relations 1.00 120,100 1.00 162,593 1.00 212,186 - 49,593$
Organizational Development 0.50 16,192 - - 1.00 113,502 1.00 113,502$
Labor Relations - - 1.00 165,704 - - (1.00) (165,704)$
Neighborhood Services - - - - 1.00 150,000 1.00 150,000$
Subtotal 7.00 1,103,871$ 7.00 1,135,086$ 8.00 1,372,608$ 1.00 237,522$
Communications
External Communication 2.50 362,642$ 2.50 327,173$ 4.50 549,414$ 2.00 222,241$
Internal Communication 1.00 145,047 1.00 130,159 1.00 134,436 - 4,277
Multi Media 3.00 382,833 3.00 384,333 3.00 392,407 - 8,074
Subtotal 6.50 890,522$ 6.50 841,665$ 8.50 1,076,257$ 2.00 234,592$
Total 18.50 2,698,493 18.50 2,610,111 19.50 3,024,546 1.00 414,435
Personnel 2,104,705$ 2,105,326$ 2,317,372$ 212,046$
Operating 466,799 352,318 568,907 216,589
Interdepartmental Charges 126,989 152,467 138,267 (14,200)
Total 2,698,493$ 2,610,111$ 3,024,546$ 414,435$
General 2,698,493$ 2,610,111$ 3,024,546$ - 414,435$
Total 18.50 2,698,493$ 18.50 2,610,111$ 19.50 3,024,546$ - 414,435$
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
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
Records Retention, Management
and Destruction: Open Records
152
Table 8-09: City Manager’s Contingency
Department Detail Page
2013 Actual
2014 Approved
Budget
2015 Approved
Budget
Variance -
2014 Approved to
2015 Approved
Amount Amount Amount Amount
City Manager's Contingency
Extraordinary Personnel 20,029$ 119,916$ 119,916$ -$
Manager's Contingency 56,263 349,066 336,166 (12,900)
Legal Contingency *101,131 - - -
260,000 - - -
Total 437,423$ 468,982$ 456,082$ (12,900)$
Personnel 20,029$ 119,916$ 119,916$ -$
Operating 417,394 349,066 336,166 (12,900)
Total 437,423$ 468,982$ 456,082$ (12,900)$
General 437,423$ 468,982$ 456,082$ (12,900)$
Total 437,423$ 468,982$ 456,082$ (12,900)$
Notes:
No budgeted FTE included in City Manager's Contingency.
*Legal Contingency and Airport Fund were additions to the Contingency through adjustments to base
EXPENDITURE BY PROGRAM
EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
Airport Fund *
153
Table 8-10: Non-Departmental Contracts, Citywide Memberships, and Citywide
Programs Department Detail Page
2013 Actual
2014
Approved Budget
2015 Approved
Budget
Variance -
2014 Approved to
2015 Approved
Amount Amount Amount Amount
Non-Departmental Contracts
Convention and Visitors Bureau 1,512,913$ 1,559,000$ 1,684,000$ 125,000$
Federal Legislative Consultant 35,129 - - -
Humane Society Building Loan 60,000 93,955 93,955 -
Museum of History 23,609 23,609 23,609 -
Museum of History impact Study - 25,000 (25,000)
Negotiations Support 7,056 86,393 46,393 (40,000)
Subtotal 1,638,706$ 1,787,957$ 1,847,957$ 60,000$
City-Wide Memberships
353,000$ 35,300$ 35,830$ 530$
Colorado Municipal League 67,720 71,221 75,364 4,143
Metro Mayors Caucus 6,964 6,817 7,927 1,110
National League of Cities 7,816 7,816 7,933 117
Rocky Flats Stew ardship Coalitions 1,000 1,000 1,000 -
Colorado Communication and Utility - 6,000 6,000 -
Alliance for Innovation 5,100 5,100
International Tow n and Gow n Assoc.400 400
Subtotal 436,499$ 128,154$ 139,554$ 11,400$
City-Wide Programs
West Nile Virus 242,240$ 250,000$ 250,000$ -$
City Wide Special Events 115,000 115,000
IronMan Event 63,000 63,000 -
Pro Cycle Event 150,000 - (150,000)
- 14,000 14,000 -
Subtotal 242,240$ 477,000$ 442,000$ (35,000)$
Total 2,317,445$ 2,393,111$ 2,429,511$ 36,400$
Operating 2,317,445$ 2,393,111$ 2,429,511$ 36,400$
Total 2,317,445$ 2,393,111$ 2,429,511$ 36,400$
General -$
Total 2,317,445$ 2,393,111$ 2,429,511$ 36,400$
Note:
No budgeted FTE included in 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
154
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155
City of Boulder
Community Planning and Sustainability
2015 Annual Budget
$9,161,592
The mission of the Department of Community Planning and Sustainability is to develop and
implement the desired long-term future of the natural and built environments in the City of
Boulder by:
Working with the Boulder community to articulate a shared vision for the city’s future;
Promoting long-term sustainability 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; and
Engaging the community to promote education and action for community
sustainability; and
Supporting others in the city organization and community to carry out their mission in
service of the community’s planning 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.
Community Planning and Sustainability
Economic Vitality
Administration
Local Environmental
Action
Comprehensive
Planning
Development
Review
156
Comprehensive Planning
Comprehensive Planning leads planning and policy development projects and
programs. It includes long range planning, urban design, historic preservation,
climate action planning 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, coordinates
the urban wildlife management and integrated pest management programs, and
leads the cross-departmental and community-focused work related to Boulder’s
climate commitment and resilience.
Development Review
Development Review provides project review, zoning administration and
enforcement services for the community and P&DS customers, ensuring 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.
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.
Local Environmental Action
Local Environmental Action develops policies, programs and support services to
help Boulder residents and businesses understand and implement energy efficiency
and zero waste initiatives in addition to supporting similar efforts within the city
organization.
Community Planning and Sustainability
157
Community Planning and Sustainability
Table 8-11: Community Planning and Sustainability Summary Budget
2013
Actual
2014
Approved
2015
Approved
Administration 5.16 5.16 5.78
Comprehensive Planning 8.16 9.66 11.91
Development Review 19.19 19.32 19.32
Economic Vitality 2.00 2.00 2.00
LEAD 9.55 11.05 11.05
Cost Allocation and Transfers - - -
TOTAL STAFFING 44.06 47.19 50.06
Administration 686,525$ 698,292$ 752,257$
Comprehensive Planning 1,116,001 1,381,506 1,692,635
Development Review 2,171,314 2,055,562 2,270,603
Economic Vitality 817,471 770,277 904,485
LEAD 4,955,683 3,056,910 3,024,121
Cost Allocation and Transfers 809,582 487,823 517,491
TOTAL EXPENDITURE 10,556,576$ 8,450,370$ 9,161,592$
General 4,906,483$ 1,973,970$ 2,249,661$
Planning and Development Services 4,052,410 4,630,800 5,011,751
Climate Action Plan 1,597,683 1,845,600 1,900,180
TOTAL FUNDING 10,556,576$ 8,450,370$ 9,161,592$
STAFFING
EXPENDITURE
FUNDING
2014 Accomplishments
Completed a number of significant development reviews, including Boulder
Jewish Commons Annexation and Site Review (Cherryvale & Arapahoe), 1301
Walnut Site Review, 3000 Pearl Concept Plan Review – (two Concept Plan hearings
in 2014), Code Change for City Council Call Ups of Concept Plans, Vehicle and
Bicycle Parking Code Changes, 3390 Valmont - S’PARK Concept Plan Review,
3085 Bluff - S’PARK West Concept Plan Review, Trinity Church Site Review and
Special Ordinance, 1750 14th (The James) Site Review, 905 Marine Bungalow
Relocation Ordinance, and Flood Related Annexations.
Initiated Civic Area redevelopment implementation and activation in
collaboration with other departments and community partners.
Submitted Civic Area near-term development proposal and associated cost
estimates as part of the 2014 community bond measure approved by voters.
Finalized the Zero Waste Program Evaluation Study and initiated Zero Waste
Program public engagement.
Held Grand Opening of 6400 Arapahoe.
Conducted Zero Waste Multi-Family Pilot.
158
Community Planning and Sustainability
2014 Accomplishments Continued
Changed the citywide curbside compost program to allow addition of meat and
dairy to curbside pick-up.
Completed the Boulder Energy Challenge which supports the development of
cutting-edge greenhouse gas emission technologies and initiatives. The city
received 30 applications and a team of community evaluators selected six
projects to be funded.
Continued collaboration and delivery of existing energy efficiency programs to
homes, apartments and businesses (i.e., EnergySmart).
Launched the stakeholder engagement process for development of options for a
Commercial and Industrial (C&I) Energy Ordinance (rating & reporting and
efficiency requirements)
Developed SmartRegs implementation strategy for the next four years, including
integration of the program’s administration into the city’s Rental Housing
Licensing program.
Conducted municipal and community greenhouse gas accounting using newly
developed tool based on ICLEI protocol, customized to Boulder.
Developed Community Power Partnership (CPP) Pilot with Pecan Street Institute to
understand the value of circuit level energy and water data, rolled out initially to
15 businesses and 50 residences.
Coordinated implementation of the bear resistant trash container requirement.
Completed the North Boulder Subcommunity Plan review and action plan.
Completed the Chautauqua ADA restrooms project.
Collaborated with the city’s Housing Division to complete next steps toward
development of an updated Comprehensive Housing Strategy, including
completion of “foundations work,” development of a draft policy toolkit and
launch of a redesigned public outreach effort to ensure inclusive, transparent
and meaningful community dialogue and participation.
Responded to community development concerns on University Hill by
establishing an emergency moratorium on new residential development within
the Hill commercial district, and launching analysis and evaluation of options to
inform potential code changes and other actions to support the Hill’s
revitalization, with the aim of adopting code changes by March 2015.
Completed Climate Commitment analyses to define initial strategies and ‘the
path’ to achieving 80 percent reduction in greenhouse gas emissions from 1990
levels by 2050.
Worked closely with the Transportation Department, consultants and community
partners to define GHG emission reduction strategies as part of the 2014 update
to the Transportation Master Plan.
159
Community Planning and Sustainability
2014 Accomplishments Continued
Participated in the launch workshop for the Carbon Neutral Cities Initiative, a
new undertaking of the Urban Sustainability Directors Network and C40 Cities, of
which Boulder is one of approximately 20 global “vanguard cities” invited to
participate in shared learning and action for deep carbon reductions.
Continued Historic Preservation Plan implementation items including community
outreach (architecture matters series, and other outreach).
Supported the integration of the Sustainability Framework in master plans, such
as the Transportation Master Plan.
Continued the Envision East Arapahoe and Sustainable Streets and Centers
project, including public engagement, scenarios development, and analyses.
Started partnership with the global 100 Resilient Cities initiative, including the
hiring of the city’s first Chief Resilience Officer, an initial launch workshop with
community partners, and other foundation setting work.
Continued to administer the enhanced Nuisance Mosquito Control program.
Provided support on Emerald Ash Borer outreach and planning.
Completed assessment and initial scoping for the 2015 Boulder Valley
Comprehensive Plan major update.
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.
Led interdepartmental team to complete analyses and updates necessary to earn
certification as a “Platinum Level” Solar-Friendly Community.
Continued to implement the city’s business outreach and incentives programs,
including seven flexible rebate incentive applications (to date) for primary
employers investing in their company’s growth in a manner consistent with the
city’s sustainability principals.
Continued to implement the city’s Economic Sustainability Strategy, including
coordination with the Arapahoe initiative and several code updates.
Launched the Design Excellence initiative to evaluate recent development
outcomes and identify opportunities for improving development and design
regulations, guidelines and processes to support community priorities and a
high quality public realm.
Continued to support implementation of Boulder Junction, the city’s first
integrated transit-oriented development.
Continued to improve customer service in collaboration with partners in Planning
and Development Services, including integration of affordable housing review
within overall development review, and process improvements to reduce time
requirements to permit review (with new time sequences launching in early
2015).
160
Key Initiatives for 2015
Continue to process additional code changes and development process
improvements as prioritized by City Council in 2014 and based on further
direction at their annual retreat as well as the ongoing work of the Design
Excellence initiative.
Engage consultants, stakeholders and the community to develop the Civic Area
plan, schematics, and site development phasing and construction for 2015-
2017.
Complete project due diligence and consensus building to determine a short-list
of long-term capital projects for a potential 2016 bond submission for the Civic
Area.
Begin major update to the 2015 Boulder Valley Comprehensive Plan.
Complete and adopt the Comprehensive Housing Strategy, and undertake initial
implementation activities in accordance with the adopted strategy.
Complete and adopt the Envision Arapahoe vision plan and begin action plan.
Do foundational technical work for the community’s Resilience Strategy along
with the BVCP.
Adopt code changes to address development concerns related to residential uses
within the commercial district of Uni Hill, as well as other potential strategies and
incentives to promote the Hill’s revitalization.
Launch initial strategy and tools toward creating a more robust and ongoing
“community engagement platform” to support various planning initiatives and
community problem solving projects.
Develop city dashboard related to BVCP, budget and other quality of life
indicators.
Council acceptance of the Zero Waste Strategic Plan and associated zero waste
action plan.
Design/maintain data systems to support energy efforts.
Implement new waste hauler reporting software in partnership with county.
Develop three year Demand Side Management (DSM) strategy for energy
efficiency.
Develop options for a Commercial and Industrial (C&I) Energy Ordinance (rating
& reporting and efficiency requirements).
SmartRegs: Finalize and implement full-compliance strategy to guide program
work over the next four years
Continue delivery and enhancement of existing energy efficiency programs (i.e.,
EnergySmart)
Community Planning and Sustainability
161
Key Initiatives for 2015 Continued
Initiate development of Energy System Transformation Blueprint, conduct
outreach to engage the community in envisioning a fundamentally transformed
energy system, and continue to support the launch of the international Carbon
Neutral Cities Initiative.
Design/maintain data systems to support Climate Commitment efforts, including
community GHG inventory analysis and report, and a sustainability dashboard:
online, interactive, visual representation of energy, waste and climate goals and
metrics.
Engage participants and analyze data from first year of the Community Power
Partnership (CPP) Pilot with Pecan Street Institute to understand the value of
circuit-level energy and water data.
Administer Boulder Energy Challenge grants and track progress of the six chosen
innovation projects.
Update the Green Building Green Points Code in collaboration with the Buildings
Department.
Provide Economic Vitality training to city staff by work groups.
Continue to monitor and intervene on dockets before the Public Utilities
Commission on issues such as improved data access for governments and
building owners.
Community Planning and Sustainability
162
2014
Approved
Budget
2015
Approved
Budget
Total
Change
2014
FTE
2015
FTE
FTE
Change
GENERAL FUND
Intergrated Pest Management Coordinator $ - $ - $ - 0.00 0.25 0.25
PLANNING AND DEVELOPMENT SERVICES FUND
Zoning Plans Examiner $ 82,000 $ 82,000 $ - 1.00 1.00 0.00
Project Specialist I 72,000 72,000 - 1.00 1.00 0.00
Comprehensive Housing Strategy - 155,000 155,000 0.50 0.50 0.00
Small Business Development Center Support
(Economic Vitality) 25,000 101,300 76,300 0.00 0.00 0.00
Boulder Valley Comprehensive Plan Update - 100,000 100,000 0.00 0.00 0.00
Boulder Chamber Sponsorship - 20,000 20,000 0.00 0.00 0.00
Colorado Clean Energy Cluster Membership - 25,000 25,000 0.00 0.00 0.00
Total Changes, Community Planning and 376,300 $ 0.25
Table 8-12: Community Planning and Sustainability Significant Changes Between 2014
and 2015 Budget
163
Table 8-13: Community Planning and Sustainability
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 5.16 686,525$ 5.16 698,292$ 4.78 636,199$ (0.38) (62,093)$
Flood Program - - - - 1.00 116,058 1.00 116,058
Subtotal 5.16 686,525$ 5.16 698,292$ 5.78 752,257$ 0.62 53,965$
Comprehensive Planning
Comprehensive Planning 5.28 725,703 6.28 942,689 8.28 1,215,785 2.00 273,096
Ecological Planning 1.21 201,340 1.21 178,892 1.46 209,969 0.25 31,077
Historic Preservation 1.67 188,958 2.17 259,925 2.17 266,881 - 6,956
Subtotal 8.16 1,116,001$ 9.66 1,381,506$ 11.91 1,692,635$ 2.25 311,128$
Development Review
7.39 836,165 7.39 784,042 7.39 870,379 - 86,337
Building Permit Site Inspection 1.01 114,280 1.01 105,066 1.01 153,596 - 48,530
Development Review 8.44 954,971 8.57 920,715 8.57 971,597 - 50,882
0.82 92,782 0.82 86,982 0.82 94,593 - 7,611
0.24 27,155 0.24 24,768 0.24 26,296 - 1,528
0.42 47,522 0.42 42,847 0.42 45,071 - 2,224
Engineering Permits 0.64 72,415 0.64 68,806 0.64 76,498 - 7,692
0.23 26,024 0.23 22,336 0.23 32,573 - 10,237
Subtotal 19.19 2,171,314$ 19.32 2,055,562$ 19.32 2,270,603$ - 215,041$
Economic Vitality
Business Incentive Programs - 438,932 - 350,000 - 350,000 - -
2.00 378,539 2.00 420,277 2.00 554,485 - 134,208
Subtotal 2.00 817,471$ 2.00 770,277$ 2.00 904,485$ - 134,208$
LEAD
City Organization Sustainability 0.25 66,739 0.25 67,498 0.25 68,874 - 1,376
4.00 1,597,683 5.25 1,845,600 5.25 1,801,719 - (43,881)
Waste Reduction 5.30 3,291,261 5.55 1,143,812 5.55 1,153,528 - 9,716
Subtotal 9.55 4,955,683$ 11.05 3,056,910$ 11.05 3,024,121$ - (32,789)$
Cost Allocation and Transfers
Cost Allocation and Transfers 809,582 487,823 517,491 29,668
Subtotal 809,582$ 487,823$ 517,491$ 29,668$
Total 44.06 10,556,576$ 47.19 8,450,370$ 50.06 9,161,592$ 2.87 711,221$
Personnel 4,344,031$ 4,640,087$ 5,233,908$ 593,821$
Operating 4,733,683 3,173,665 3,249,890 76,226
Interdepartmental Charges 136,934 147,795 159,303 11,508
Capital 532,346 1,000 1,000 -
Other Financing 809,582 487,823 517,491 29,668
Total 10,556,576$ 8,450,370$ 9,161,592$ 711,223$
EXPENDITURE BY CATEGORY
Building Permit Plan Review and
Issuance (Zoning Compliance)
Energy Efficiency and
Conservation
Rental Licensing
Base Map Data Maintenance
Zoning Administration and
Enforcement
Economic Vitality Program and
Sponsorships
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
GIS Services
164
Table 8-13: Community Planning and Sustainability
Department Detail Page (Cont.)
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
General 11.40 4,906,483$ 8.15 1,973,970$ 10.40 2,249,661$ 2.25 275,691$
Planning and Development Services 28.66 4,052,410 33.79 4,630,800 34.41 5,011,751 0.62 380,951
Climate Action Plan 4.00 1,597,683 5.25 1,845,600 5.25 1,900,180 - 54,580
Total 44.06 10,556,576$ 47.19 8,450,370$ 50.06 9,161,592$ 2.87 711,222$
STAFFING AND EXPENDITURE BY FUND
165
City of Boulder
Downtown and University Hill Management
Division/Parking Services
2015 Annual Budget
$12,532,113
The mission of Downtown and University Hill Management/Parking Services is 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.
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.
Business Assistance and Events
Manage public space permitting on University Hill, the Pearl Street Mall, and citywide;
coordinate with downtown and hill business organizations; provide business retention
and outreach services; and coordinate capital improvements downtown and in the Hill
commercial district.
Parking and Access
Operations and Maintenance. Maintain and operate downtown 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. Plan for the
implementation of the Boulder Junction Access Districts.
166
Travel Demand Management (TDM). Administer the downtown travel demand
management programs: employee EcoPass, Car Share and Bike Share.
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.
Table 8-14: Downtown and University Hill Management Division / Parking Services
Summary Budget
Downtown and University Hill Management
Division/Parking Services
2013
Actual
2014
Approved
2015
Approved
Administration 6.45 6.45 8.45
Business Assistance and Events 1.50 1.50 1.50
Parking and Access: Operations TDM and Enforcement 34.30 34.30 34.55
Capital Improvements Program, Interdepartmental Charges and
Debt Service - - -
TOTAL STAFFING 42.25 42.25 44.50
Administration 1,028,567$ 1,118,545$ 1,672,906$
Business Assistance and Events 457,136 352,279 328,200
Parking and Access: Operations TDM and Enforcement 4,285,034 4,355,887 4,767,224
Capital Improvements Program, Interdepartmental Charges and
Debt Service 5,125,000 3,047,439 5,763,783
TOTAL EXPENDITURE 10,895,737$ 8,874,150$ 12,532,113$
General 1,268,925$ 1,214,032$ 1,582,182$
Downtown Commercial District 8,077,413 7,027,957 9,714,556
University Hill Commercial District 561,817 569,215 653,882
Boulder Junction General Improvement District-Parking 6,371 12,599 432,798
Boulder Junction General Improvement District-TDM 1,612 50,347 148,695
Capital Improvement Bond 979,599 - -
TOTAL FUNDING 10,895,737$ 8,874,150$ 12,532,113$
STAFFING
EXPENDITURE
FUNDING
2014 Accomplishments
Access and Parking
Initiated the interdepartmental Access Management and Parking Strategy including a
Best Practices Report and first phase proposals
Developed a RFP for downtown garage access system and technology replacement
Launched an on-street pay by phone option
Long term parking permit rate increase adopted
Installed a solar-powered electric charging station in a downtown surface parking
lot
Initiated an innovative pilot with a local start up to develop real-time parking space
occupancy data
Completed the 2014 Downtown Employee Travel survey
Began the Boulder Junction Access District, Travel Demand Management programs
167
Downtown and University Hill Management
Division/Parking Services
2014 Accomplishments Continued
Supported Boulder Bcycle in system expansion
Exploration of shared parking potential with Trinity Lutheran Church.
Hill Reinvestment Strategy
Hired a Hill Coordinator to oversee Hill revitalization and stakeholder coordination
Developed an inter-departmental work program to implement the Hill Reinvestment
Strategy
Updated and expanded the stakeholder distribution list for regular communications
about Hill activities
Began the Residential Service District as a multi-year pilot
Completed a study of Hill commercial district employee/visitor transportation mode
shares
Supported the creation of The Hill Boulder merchants association
Initiated a pilot program for CU student volunteer cleanup of the Hill commercial
district
Initiated a CU banner program for the Hill commercial area
Entered into a MOU for the mixed use redevelopment of the UHGID 14th Street
parking lot
Installed Boulder’s first “parklet” as a pilot on Pennsylvania Avenue
Completed preliminary plans for three Hill projects to be funded by the Community,
Culture and Safety tax: creation of an event street on Pennsylvania Ave; commercial
area street tree improvements and irrigation; and pedestrian lighting improvements
in the Hill residential area.
Other
Completion of the downtown 2011 Capital Bond Projects: Pearl Street Mall
Interactive Information Kiosk, and the 15th Street Design District and West End
streetscape improvements
Development of an alley management plan for the West End private construction
projects
Developed a concept with the St. Julien Partners and the Civic Use Task Force to
create a civic use benefit space in the pad adjacent to the St. Julien Hotel
Completed office renovations
Updated Pearl Street Mall ordinances
Key Initiatives for 2015
Parking and Access
Completion of the Boulder Junction Depot Square parking garage and
commencement of operations
Replacement of downtown garage access and technology systems
Development of a downtown garage arts plan
Completion of a downtown parklet plan
168
Table 8-15: Downtown and University Hill Management Division/Parking Services
Downtown and University Hill Management
Division/Parking Services
2014
Approved
Budget
2015
Approved
Budget
Total
Change
2014
FTE
2015
FTE
FTE
Change
GENERAL FUND
Hill Reinvestment Strategy Coordinator $ 73,514 $ 151,309 $ 77,795 0.00 1.00 1.00
Hill Reinvestment Strategy - Residential Services Pilot 47,500 95,000 47,500 0.00 0.00 0.00
Parking Kiosk Data & Communication Fees 19,380 21,204 1,824 0.00 0.00 0.00
Access and Parking Management Strategy - 48,000 48,000 0.00 0.00 0.00
Parking Kiosk Modem Upgrade - 13,430 13,430 0.00 0.00 0.00
On-Street Meter Non-Personnel Expense 5,000 25,000 20,000 0.00 0.00 0.00
BOULDER JUNCTION ACCESS GENERAL
IMPROVEMENT DISTRICT - TRAVEL
DEMAND MANAGEMENT FUND
Non-Personnel Expense Increase $ 50,347 $ 148,696 $ 98,349 0.00 0.00 0.00
DOWNTOWN COMMERCIAL DISTRICT
(CAGID) FUND
Parking Kiosk Data & Communication Fees $ 59,925 $ 65,844 $ 5,919 0.00 0.00 0.00
Parking Kiosk Modem Upgrade - 49,770 49,770 0.00 0.00 0.00
Access and Parking Management Strategy 60,000 124,000 64,000 0.00 0.00 0.00
Deputy Director - 88,072 88,072 0.00 0.80 0.80
Public/Private Partnership with Trinity Lutheran
Church - 1,700,000 1,700,000 0.00 0.00 0.00
UNIVERSITY HILL COMMERCIAL
DISTRICT (UHGID) FUND
Parking Kiosk Data & Communication Fees $ 16,320 $ 18,972 $ 2,652 0.00 0.00 0.00
Parking Kiosk Modem Upgrade - 15,800 15,800 0.00 0.00 0.00
Access and Parking Management Strategy - 28,000 28,000 0.00 0.00 0.00
Deputy Director - 22,018 22,018 0.00 0.20 0.20
BOULDER JUNCTION GENERAL IMPROVEMENT DISTRICT - PARKING FUND
Non-Personnel Expense Increase for Depot Square $ 12,599 $ 432,798 $ 420,199 0.00 0.00 0.00
Total Changes, Downtown and University Hill
Management Division/Parking Services 2,703,328 $ 2.00
Key Initiatives for 2015 Continued
Continuation and implementation of the Access Management and Parking Strategy
including:
o Policy development including car share access, 72-hour on street parking
regulation, parking fines, edge parking, new district development
Hill Reinvestment Strategy
Implement the hill reinvestment strategy work program
Development of a mixed use public private partnership for the UHGID parking lot
Development of design and implementation schedule for the hill Community,
Culture and Safety hill improvement projects
Other
Development of a civic use benefit space with the St. Julien Hotel
169
Table 8-16: Downtown and University Hill Management Division/Parking Services
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
6.45 1,022,870$ 6.45 1,055,599$ 7.45 1,393,991$ 1.00 338,392$
- - - - 1.00 246,309 1.00 246,309
- 5,697 - 62,946 - 32,606 - (30,340)
- - - - - - -
Subtotal 6.45 1,028,567$ 6.45 1,118,545$ 8.45 1,672,906$ 2.00 554,361$
Business Assistance and Events
- -$ - 5,000$ - 5,000$ - -$
BID Funding for Events/Marketing - 38,059 - 38,059 - 38,059 - -
- 25,145 - 40,146 - 24,477 - (15,669)
Citywide Event Permitting 0.50 61,128 0.50 53,607 0.50 42,062 - (11,545)
Citywide Film Permitting 0.10 13,493 0.10 10,976 0.10 8,365 - (2,611)
Civic Plaza - Farmer's Market - 2,606 - 1,800 - 1,800 - -
- 253,990 - 110,500 - 110,500 - -
Mall Operations 0.45 29,810 0.45 44,659 0.45 47,532 - 2,873
Mall Permitting 0.45 29,810 0.45 44,659 0.45 47,532 - 2,873
New s Box Program - 3,095 - 2,873 - 2,873 - -
Subtotal 1.50 457,136$ 1.50 352,279$ 1.50 328,200$ - (24,079)$
#3.00 776,209$ 3.00 756,554$ 3.00 889,725$ - 133,171$
- 33,095 - 37,000 - 37,000 - -
17.73 1,612,638 17.73 1,703,469 17.88 1,802,738 0.15 99,269
1.03 89,275 1.03 95,838 1.13 105,080 0.10 9,242
Neighborhood Parking Program 1.09 60,337 1.09 74,306 1.09 82,926 - 8,620
10.95 834,156 10.95 782,796 10.95 819,085 - 36,289
0.50 49,085 0.50 41,624 0.50 166,370 - 124,746
EcoPass Program - 813,750 - 843,800 - 843,800 - -
CAGID Parking Refunds - 16,164 - 16,000 - 16,000 - -
- 324 - 4,500 - 4,500 - -
Subtotal 34.30 4,285,034$ 34.30 4,355,887$ 34.55 4,767,224$ 0.25 411,337$
1,827,849$ 400,000$ 1,475,000$ 1,075,000$
Interdepartmental Charges 278,922 287,383 377,903 90,520
3,018,229 2,360,056 3,910,880 1,550,824
Subtotal 5,125,000$ 3,047,439$ 5,763,783$ 2,716,344$
Total 42.25 10,895,737$ 42.25 8,874,150$ 44.50 12,532,113$ 2.25 3,657,963$
Debt Service
University Hill Streetscape and
Public Space Maintenance
Parking Garages/Lots - Downtow n
and University Hill/BJAD
Capital Improvements Program,
Interdepartmental Charges and
Capital Improvement Program
BID Funding for Trash,
Ambassadors, Kiosk
Downtown and Community
Improvements - Pearl Street
Mall/Dow ntow n Streetscape
Parking Enforcement and Special
Event Enf orcement
TDM - Commerical District Access
Program
Trash Bag Supplies Outside the Hill
Business District
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
Department Administration
Administration
Planning - Hill Revitalization
Planning Boulder Junction Access
GIDs
Planning Civic Use Pad - St. Julien
Public Information/Economic Vitality
BID Funding for Survey/Database
Meter Program
Parking and Access: Operations
TDM and Enforcement
170
Table 8-16: Downtown and University Hill Management Division/Parking Services
Department Detail Page (Cont.)
Personnel 2,658,716$ 2,667,115$ 3,014,091$ 346,976$
Operating 3,899,212 3,182,446 3,207,112 24,666
Interdepartmental Charges 638,841 468,225 473,268 5,043
Capital 1,482,582 410,000 3,220,000 2,810,000
Debt Service 1,908,607 1,830,124 2,208,597 378,473
Other Financing 307,779 316,240 409,045 92,805
Total 10,895,737$ 8,874,150$ 12,532,113$ 3,657,963$
General 14.33 1,268,925$ 14.33 1,214,032$ 15.33 1,582,182$ 1.00 368,150$
24.29 8,077,413 24.29 7,027,957 25.14 9,714,556 0.85 2,686,599
3.63 561,817 3.63 569,215 4.03 653,882 0.40 84,667
- 6,371 - 12,599 - 432,798 - 420,199
- 1,612 - 50,347 - 148,695 - 98,348
Capital Improvement Bond - 979,599 - - - - - -
Total 42.25 10,895,737$ 42.25 8,874,150$ 44.50 12,532,113$ 2.25 3,657,963$
Boulder Junction General
Improvement District-TDM
Boulder Junction General
Improvement District-Parking
Dow ntow n Commercial District
University Hill Commercial District
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
171
City of Boulder
Finance
2015 Annual Budget
$7,619,418
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 directs all activities of the department, actively manages Old Hire
Fire and Police Pension Plans (for employees hired before April 8, 1978), and
maintains communication and collaboration with city departments related to city
financial matters.
Fiscal Services
Fiscal Services includes:
Accounting and Operations. The Accounting and 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.
Finance
Administration
Fiscal Services
Risk Management
Budget
172
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.
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 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 facilitates the Employee Wellness Program and plays
a key role in minimizing risk exposure for property, casualty and worker’s
compensation liabilities.
Table 8-17: Finance Summary Budget
Finance
2013
Actual
2014
Approved
2015
Approved
Administration 1.00 1.00 3.67
Fiscal Services 24.00 25.00 25.00
Budget 5.00 6.00 6.00
Risk Management 4.00 4.00 4.00
TOTAL STAFFING 34.00 36.00 38.67
Administration 468,953$ 415,702$ 692,633$
Fiscal Services 2,456,894 2,492,742 2,443,659
Budget 376,443 624,765 704,537
Risk Management 2,712,608 3,485,805 3,730,752
Cost Allocation 203,886 211,806 47,837
TOTAL EXPENDITURE 6,218,784$ 7,230,820$ 7,619,418$
STAFFING
EXPENDITURE
173
2014 Accomplishments
Continued the implementation of the Transform Boulder Business Initiative (TBBI)
Implemented Recreational Marijuana licenses
Updated the City’s Cost Allocation Plan
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
Initiated the Comprehensive Financial Strategies study and updates to the city’s long
term financial plan
Key Initiatives for 2015
Fully consolidate Dog Licensing with the Green Tag program
LandLink Replacement Project – implementation of licensing database and citizen
access to the sales tax software system.
Implement seamless transition from BFS to the new TBBI Financial and Payroll system
Finalize the Comprehensive Financial Strategies study and long term financial plan
Finance
Table 8-17: Finance Summary Budget (Cont.)
2013
Actual
2014
Approved
2015
Approved
General 3,302,290$ 3,533,209$ 3,840,829$
Property and Casualty Insurance 1,122,758 1,880,319 1,852,574
Worker's Compensation Insurance 1,793,736 1,817,292 1,926,015
TOTAL FUNDING 6,218,784$ 7,230,820$ 7,619,418$
FUND
174
Table 8-18: Finance Significant Changes Between 2014 and 2015 Budget
Finance
2014
Approved
Budget
2015
Approved
Budget
Total
Change
2014
FTE
2015
FTE
FTE
Change
GENERAL FUND
Finance Restructuring- Administrative Support $ - $ 32,088 $ 32,088 0.00 0.67 0.67
Flood Positions - fixed term - 231,496 231,496 0.00 2.00 2.00
Restructuring of Sales and Use Tax Audit Division 566,076 424,707 (141,369) 6.00 5.00 (1.00)
Total Changes, Finance 122,215 $ 1.67
175
Table 8-19: Finance
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
#Department Administration 0.90 417,843$ 0.90 397,375$ 3.57 673,420$ 2.67 276,046$
#Old Hire Pension Plan Management 0.10 51,110 0.10 18,327 0.10 19,213 - 886
Subtotal 1.00 468,953$ 1.00 415,702$ 3.67 692,633$ 2.67 276,931$
Fiscal Services
Accounting and Operations
#Centralized Mail Services 1.10 103,199$ 1.10 96,022$ 1.10 101,265$ - 5,243$
#Financial Reporting 2.75 333,490 2.75 374,986 2.75 430,933 - 55,946
#Imaging/Record Retention 0.10 18,246 0.10 19,139 0.10 16,325 - (2,814)
#Internal Audit 0.20 33,985 0.20 33,286 0.20 32,650 - (636)
#Payment Processing 2.10 159,178 2.10 159,438 2.10 160,676 - 1,238
#Purchasing 3.20 291,204 3.20 291,877 3.20 306,222 - 14,346
Revenue and Licensing
#0.85 15,154 0.85 87,419 0.85 92,062 - 4,644
#Information Desk 0.60 43,844 0.60 44,082 0.60 44,714 - 632
#Liquor Licensing 0.90 98,687 1.40 139,184 1.40 117,128 - (22,056)
41, Other Licensing 1.85 150,800 2.35 204,446 3.35 257,193 1.00 52,747
#Sales Tax: Auditing 6.00 540,757 6.00 566,076 5.00 424,707 (1.00) (141,370)
#2.95 374,982 2.95 277,164 2.95 268,998 - (8,165)
Treasury
#Administration 0.10 15,975 0.10 16,289 0.10 16,325 - 36
#Debt Management 0.30 66,066 0.30 51,084 0.30 48,976 - (2,108)
#Portfolio Management 1.00 211,328 1.00 132,248 1.00 125,483 - (6,765)
Subtotal 24.00 2,456,894$ 25.00 2,492,742$ 25.00 2,443,659$ - (49,083)$
Budget
0; 7City Budget Development 2.30 191,809$ 2.80 283,794$ 3.50 422,769$ 0.70 138,974$
#Departmental Budget Support 0.50 40,700 0.60 62,858 0.60 69,125 - 6,267
#Forecasting and Analysis 0.55 37,410 0.65 68,285 0.50 56,354 (0.15) (11,931)
#Long-Range Planning 0.55 37,477 0.65 68,285 0.50 56,354 (0.15) (11,931)
#Policy Analysis 1.10 69,046 1.30 141,542 0.90 99,936 (0.40) (41,607)
Subtotal 5.00 376,443$ 6.00 624,765$ 6.00 704,537$ - 79,772$
Risk Management
#Employee Wellness 0.30 314,913$ 0.30 321,325$ 0.30 336,774$ - 15,449$
#2.00 954,607 2.00 1,705,636 2.00 1,829,823 - 124,187
#1.70 1,443,089 1.70 1,458,844 1.70 1,564,155 - 105,311
Subtotal 4.00 2,712,608$ 4.00 3,485,805$ 4.00 3,730,752$ - 244,947$
Cost Allocation
Cost Allocation - 203,886$ - 211,806$ - 47,837$ - (163,969)$
Subtotal - 203,886$ - 211,806$ - 47,837$ - (163,969)$
Total 34.00 6,218,784$ 36.00 7,230,820$ 38.67 7,619,418$ 2.67 388,598$
2013 Actual
2014 Approved
Budget
2015 Approved
Budget
Variance -
2014 Approved to
2015 Approved
STAFFING AND EXPENDITURE BY PROGRAM
Accounts Receivable and
Assessments
Sales and Use Tax Auditing
Sales Tax: Licensing and
Collections
Property and Casualty Self
Insurance
Worker's Compensation Self
Insurance
176
Table 8-19: Finance
Department Detail Page (Cont.)
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
2013 Actual
2014 Approved
Budget
2015 Approved
Budget
Variance -
2014 Approved to
2015 Approved
Personnel 3,025,336$ 3,538,549$ 3,634,032$ 95,483$
Operating 2,669,936 3,294,498 3,771,230 476,732
Interdepartmental Charges 224,627 90,967 71,319 (19,648)
Other Financing 298,886 306,806 142,837 (163,969)
Total 6,218,784$ 7,230,820$ 7,619,418$ 388,598$
General 30.00 3,302,290$ 32.00 3,533,209$ 34.67 3,840,829$ 2.67 307,620$
Property and Casualty Insurance 2.00 1,122,758 2.00 1,880,319 2.00 1,852,574 - (27,745)
Worker's Compensation Insurance 2.00 1,793,736 2.00 1,817,292 2.00 1,926,015 - 108,723
Total 34.00 6,218,784$ 36.00 7,230,820$ 38.67 7,619,418$ 2.67 388,598$
EXPENDITURE BY CATEGORY
STAFFING AND EXPENDITURE BY FUND
177
City of Boulder
Fire
2015 Annual Budget
$18,425,503
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.
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. BES is contracted to the city to provide services at major fires
including refilling breathing air cylinders.
178
Fire
Table 8-20: Fire Summary Budget
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 spaces.
This division conducts forest thinning services and coordinates wild fire response
with neighboring fire districts.
2013
Actual
2014
Approved
2015
Approved
Administration 8.50 8.50 9.50
Communication 1.00 1.00 1.00
Emergency Services 96.00 96.00 96.00
Fire Safety 5.50 5.50 5.50
Specialized Teams - - -
Wild land Coordination 7.33 9.33 9.33
TOTAL STAFFING 118.33 120.33 121.33
STAFFING
179
Fire
Table 8-21: Fire Significant Changes Between 2014 and 2015 Budget
Table 8-20: Fire Summary Budget (Cont.)
2013
Actual
2014
Approved
2015
Approved
Administration 1,442,868$ 1,623,875$ 2,011,665$
Communication 98,162 178,453 183,100
Emergency Services 14,031,116 13,889,092 14,269,946
Fire Safety 737,008 710,615 757,617
Specialized Teams 101,486 62,122 64,400
Wild land Coordination 993,708 1,100,573 1,138,775
TOTAL EXPENDITURE 17,404,348$ 17,564,730$ 18,425,503$
General 17,324,535$ 17,480,308$ 18,338,670$
Open Space and Mountain Parks 79,813 84,422 86,833
TOTAL FUNDING 17,404,348$ 17,564,730$ 18,425,503$
EXPENDITURE
FUND
2014
Approved
Budget
2015
Approved
Budget
Total
Change
2014
FTE
2015
FTE
FTE
Change
GENERAL FUND
Capital Equipment Replacement Funding $ 223,677 $ 498,677 $ 275,000 0.00 0.00 0.00
Safety Officer Program - 242,802 242,802 0.00 1.00 1.00
Prairie Dog Fencing at Fire Training Center - 98,000 98,000 0.00 0.00 0.00
Total Changes, Fire 615,802 $ 1.00
2014 Accomplishments
Completed Light Response Vehicle pilot program
Implemented Emergency Medical Dispatch procedures
Received delivery on new Type III wildland fire engine
Tested tablet technology for data delivery in fire engines
Continued work on TBBI
Completed Fire Department space needs analysis
Key Initiatives for 2015
Complete construction on Fire Station 8, Wildland Fire Station
Implement a Fire Safety Officer program
Implement a fire fighter wellness/fitness program
Revise promotional process / develop career development plan
Implement “Standards of Cover” analysis and modify response procedures
Complete site location selection for the relocation of Fire Station 3
Complete work on TBBI
180
Table 8-22: Fire
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 6.00 999,219$ 6.00 1,022,326$ 6.00 1,043,282$ - 20,956$
Training 2.50 443,649 2.50 601,549 3.50 968,383 1.00 366,834
Subtotal 8.50 1,442,868$ 8.50 1,623,875$ 9.50 2,011,665$ 1.00 387,790$
Communication
- 6,300$ - 14,153$ - 15,510$ - 1,357$
Office of Emergency Management 1.00 91,862 1.00 164,300 1.00 167,590 - 3,290
Subtotal 1.00 98,162$ 1.00 178,453$ 1.00 183,100$ - 4,647$
Emergency Services
- 1,542,236$ - 1,524,625$ - 1,184,936$ - (339,689)$
96.00 12,470,153 96.00 12,345,740 96.00 13,066,283 - 720,543
- 18,727 - 18,727 - 18,727 - -
Subtotal 96.00 14,031,116$ 96.00 13,889,092$ 96.00 14,269,946$ - 380,854$
Fire Safety
4.50 636,668$ 4.50 603,269$ 4.50 646,586$ - 43,317$
1.00 100,340 1.00 107,346 1.00 111,031 - 3,685
Subtotal 5.50 737,008$ 5.50 710,615$ 5.50 757,617$ - 47,002$
Specialized Teams
- 50,859$ - 32,506$ - 34,390$ - 1,884$
- 50,627 - 29,616 - 30,010 - 394
Subtotal - 101,486$ - 62,122$ - 64,400$ - 2,278$
Wild land Coordination
7.33 993,708$ 9.33 1,100,573$ 9.33 1,138,775$ - 38,202$
Subtotal 7.33 993,708$ 9.33 1,100,573$ 9.33 1,138,775$ - 38,202$
Total 118.33 17,404,348$ 120.33 17,564,730$ 121.33 18,425,503$ 1.00 860,773$
Personnel 14,412,342$ 14,498,096$ 15,168,231$ 670,135$
Operating 1,161,635 793,444 1,092,873 299,429
Interdepartmental Charges 1,830,370 2,273,190 2,164,399 (108,791)
Total 17,404,348$ 17,564,730$ 18,425,503$ 860,773$
General 117.67 17,324,535$ 119.67 17,480,308$ 120.67 18,338,670$ 1.00 858,362$
Open Space and Mountain Parks 0.66 79,813 0.66 84,422 0.66 86,833 - 2,411
Total 118.33 17,404,348$ 120.33 17,564,730$ 121.33 18,425,503$ 1.00 860,773$
Wild Land Operations/Planning/
Mitigation/ Coordination
STAFFING AND EXPENDITURE BY FUND
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
EXPENDITURE BY CATEGORY
Contracts (Rocky Mountain
Rescue Group, Ambulance)
Departmental Vehicle/Equipment
Maintenance and Replacement
Fire Response, Emergency
Medical Response, Rescue,
Service Calls, Boulder Emergency
Hazardous Materials: Hazardous
Materials Release
Response/Training
SWAT Support (for Police
Department)
Inspections/Code Enforcement,
Fire Investigation, Fire Code
Permits
Public Fire and Safety Education,
Juvenile Fire Setter Intervention
Dive: Water Search and Rescue/
Recovery/Training
181
City of Boulder
Housing
2015 Annual Budget
$5,179,813
The mission of the Housing Department is to preserve and provide safe, quality and affordable
housing opportunities through regional collaborative community planning and funding of
programs.
Department Overview
Housing
Housing implements the city’s housing policies through policy development,
community funding and program operations.
Homeownership Program
Serves the community by promoting and implementing affordable homeownership
opportunities.
Funding, Compliance & Asset Management
Invests city and federal resources with partner agencies to increase and preserve
the community’s affordable housing stock and support the capital needs of non-
profit service providers.
Inclusionary Housing
Implements the city’s inclusionary housing ordinance and annexation policies for
affordable housing community benefit.
Housing Policy
Supports city council’s development of housing policies and develops program
implementation plans in collaboration with Community Planning and Sustainability
and community stakeholders.
Housing
Funding, Compliance
and Asset Management
Inclusionary
Housing
Housing Policy
Homeownership
Program
182
Housing
2014 Accomplishments
Completed the foundations work for the Comprehensive Housing Strategy: market
analysis, housing choice survey, toolkit; evaluated and decided on short-term action
items; implemented community engagement plan: formed working groups, created
“Housing Boulder” project name, provided training for working groups and the public
Added 122 new affordable rental units: High Mar senior apartments, Ledges workforce
housing, and Lee Hill Housing First
140 workforce housing apartments are under construction: Depot Square and Lumine
Housing for 48 Ready To Work participants was acquired and is being rehabilitated
Purchased 85 permanently affordable homes: 33 new and 52 resale
Key Initiatives for 2015
Complete a Comprehensive Housing Strategy
Develop funding priorities for $6M in annual grants
Implement the elements/recommendations from the Comprehensive Housing Strategy.
Table 8-23: Housing Summary Budget
2013
Actual
2014
Approved
2015
Approved
Housing 12.85 11.50 13.20
TOTAL STAFFING 12.85 11.50 13.20
Housing 10,174,841$ 5,142,125$ 4,961,910$
Cost Allocation 127,458 132,355 217,903
TOTAL EXPENDITURE 10,302,299$ 5,274,480$ 5,179,813$
General 26,585$ 158,243$ 175,536$
Affordable Housing 4,452,542 1,417,350 1,220,670
Community Housing Assistance Program 3,563,528 2,306,005 2,386,102
Community Development Block Grant 651,890 581,553 551,429
HOME Investment Partnership Grant 1,607,754 811,331 846,076
TOTAL FUNDING 10,302,299$ 5,274,480$ 5,179,813$
STAFFING
EXPENDITURE
FUND
183
Housing
Table 8-24: Housing Significant Changes Between 2014 and 2015 Budget
2014
Approved
Budget
2015
Approved
Budget
Total
Change
2014
FTE
2015
FTE
FTE
Change
Comprehensive Housing Strategy Planner $ - $ 55,000 $ 55,000 0.50 0.50 0.00
Total Changes, Housing 55,000 $ 0.00
AFFORDABLE HOUSING FUND
184
Table 8-25: Housing
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Housing
2.37 756,295$ 2.33 339,731$ 3.34 324,733$ 1.01 (14,999)$
Asset Management and Monitoring 2.18 349,964$ 1.16 111,730 2.84 132,915 1.68 21,185
Funding: Community Development 0.46 1,098,737$ 0.24 261,672 1.84 512,208 1.60 250,536
Funding: Housing 3.83 7,193,317$ 3.54 3,978,532 1.84 3,624,837 (1.70) (353,695)
Homeownership Programs 4.01 776,529$ 4.23 450,460 3.34 367,218 (0.89) (83,242)
Subtotal 12.85 10,174,841$ 11.50 5,142,125$ 13.20 4,961,910$ 1.70 (180,215)$
Cost Allocation and Transfers 127,458$ 132,355$ 217,903$ 85,548$
Subtotal 127,458$ 132,355$ 217,903$ 85,548$
Total 12.85 10,302,299$ 11.50 5,274,480$ 13.20 5,179,813$ 1.70 (94,667)$
Personnel 886,586$ 1,160,962$ 1,189,907$ 28,945$
Operating 9,263,169 3,954,533 3,737,945 (216,588)
Interdepartmental Charges 25,086 26,630 27,743 1,113
Other Financing 127,458 132,355 224,218 91,863
Total 10,302,299$ 5,274,480$ 5,179,813$ (94,667)$
General - 26,585$ 1.00 158,243$ 1.00 175,536$ - 17,293$
Affordable Housing 4.17 4,452,542 3.95 1,417,350 4.95 1,220,670 1.00 (196,679)
6.13 3,563,528 4.88 2,306,005 4.95 2,386,102 0.07 80,098
1.60 651,890 0.97 581,553 1.30 551,429 0.33 (30,124)
HOME Investment Partnership Grant 1 0.95 1,607,754 0.70 811,331 1.00 846,076 0.30 34,745
Total 2 12.85 10,302,299$ 11.50 5,274,480$ 13.20 5,179,813$ 1.70 (94,667)$
Community Development Block
Grant
Affordable Housing
Planning/Development
Review /Project Management
STAFFING AND EXPENDITURE BY FUND
Cost Allocation
STAFFING AND EXPENDITURE BY PROGRAM
EXPENDITURE BY CATEGORY
Community Housing Assistance
Program
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
185
City of Boulder
Human Resources
2015 Annual Budget
$2,948,336
The mission of the Human Resources Department is to provide strategic human resource solutions
to support City of Boulder employees, goals and outcomes. We do this to help build a thriving
and sustainable community.
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, data management through the city’s Human Resources
Information System (HRIS), supporting 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 Client 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 with benefit providers, and working with
department HR Managers and hiring supervisors to ensure everything is in place for
their employees to start their new roles.
HR Solution 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
Learning &
Organizational
Development Center
HR Customer Service Center
Recruitment & Selection
HR Solution Center
Payroll/Total Comp/HRIS
Strategic Client Services
Center
HR Consultans & Labor
Relations
Human Resources
186
consistency throughout the city and will generate meaningful metrics and data for
better decision making.
Payroll: Champions paycheck processing, W-2s, vendor payments, and Federal and
State legal compliance regarding payroll, pension and other tax reporting
obligations.
Benefits: Administers the city’s benefits programs, including insurance (medical,
dental, vision, life and disability), retirement, deferred compensation, paid time off,
unemployment, employment verification, I-9s, 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.
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 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.
Citywide Training 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.
Human Resources
187
Human Resources
Table 8-26: Human Resources Summary Budget
2013
Actual
2014
Approved
2015
Approved
HR Customer Service Center 2.80 3.46 5.63
HR Solutions Center 7.75 7.59 11.00
Strategic Client Services Center 4.24 5.14 5.00
Learning & Organizational Development Center 0.84 2.44 3.00
TOTAL STAFFING 15.63 18.63 24.63
HR Customer Service Center 387,767$ 449,833$ 673,939$
HR Solutions Center 741,431 764,217 1,316,754
Strategic Client Services Center 678,372 571,112 598,525
Learning & Organizational Development Center 189,082 418,711 359,118
TOTAL EXPENDITURE 1,996,652$ 2,203,873$ 2,948,336$
General 1,996,652$ 2,203,873$ 2,948,336$
TOTAL FUNDING 1,996,652$ 2,203,873$ 2,948,336$
STAFFING
EXPENDITURE
FUND
2014 Accomplishments
Developed 5 year HR Strategic Plan that reinforces City values, mission and
values and includes guiding principles and core competencies.
Redesigned and restructured Human Resources delivery model to improve
citywide customer service and focus on process and solution based outcomes.
Successfully negotiated a one-year BPOA contract and a two-year BMEA contract.
Coordinate three citywide events – Spring Breakfast, Summer Picnic and Fall
Values Awards.
Enhanced New Employee Orientation for Standard employees and implemented
Seasonal Employee Orientation for Parks and Recreation seasonal employees.
Assisted with high-level recruitment/selection processes for Library Director, HR
Director, and Police Chief.
Assisted with department reorganizations for Public Works-Utilities, Public Works
– Water Quality, and Parks and Recreation.
Completed 79 job study requests.
Updated 2014 Compensation Plan and developed 2015 salary structure
recommendations.
Completed Health Care Task Force work including review of private exchange
option.
Provided employee education on health, dental and wellness and made
enhancements to the city’s health care.
Continued work on the implementation of TBBI which included process
improvements, Munis module assessment and testing of modules for
employment, HR, Benefits, Learning and Payroll processes.
188
Human Resources
2014 Accomplishments Continued
Utilized social media (e.g. Linkedin, Facebook and Twitter) to reach more highly
qualified job candidates and increase connection with job seekers.
Recruited for 85 Standard positions in January through April and an estimated
160 Standard positions from May through December.
On-boarded 132 new hires in Standard positions in January through April and an
estimated 140 new hires in Standard positions from May through December.
On-boarded 110 new hires-Seasonal/Temp positions in January through April
and an estimated 400 new hires-Seasonal/Temp positions from May through
December.
Began citywide records management inventory.
Facilitated the Employee Advisory Committee for Recognition and Rewards
including administration of nomination process and guidance of Above and
Beyond Awards process.
Key Initiatives for 2015
Negotiate BPOA contract.
Implement full TBBI technological changes for HR and Payroll.
Fully implement HR organization restructure including cross-training and
retooling of staff in systems work, process improvements and technological,
people-based solutions.
Redesign new hire processes and develop training and user guides for Hiring
Supervisors.
Develop and redesign practices/process for job and organizational studies,
specifically regarding Seasonal/Temp positions.
Create new and revise current HR related citywide Policies.
Partner with City Records to implement efficiencies and automation of HR and
personnel related records.
Establish Boulder branding for recruitment and selection purposes including
better utilization of social media to engage passive and active job seekers.
Launch Learning and Organizational Strategy for city including delivery of on-
line compliance training, establishing training partnerships with CU, and
providing management and technical training.
Work with Health Care Advisory committee to bid all benefits for 2016, including
bid for benefits consultant.
Establish and implement solid procedures for reconciliation of Benefits to Payroll
to general ledger.
Establish payroll compliance on taxation for use of city vehicles.
Implement automated I-9 system, such as e-verify.
189
Table 8-27: Human Resources Significant Changes Between 2014 and 2015 Budget
2014
Approved
Budget
2015
Approved
Budget
Total
Change
2014
FTE
2015
FTE
FTE
Change
GENERAL FUND
Administrative Services Manager $ - $ 140,000 $ 140,000 0.00 1.00 1.00
Administrative Specialist II - 20,832 20,832 0.00 0.00 0.00
Learning and Organizational Development Specialist - 70,100 70,100 0.00 1.00 1.00
HR Analyst I 54,108 74,508 20,400 1.00 1.00 0.00
HR Analyst II - 110,000 110,000 0.00 1.00 1.00
HR Staff Professional Development 15,750 39,000 23,250 0.00 0.00 0.00
Principal HR Analyst - 60,000 60,000 0.00 1.00 1.00
Learning and Organizational Development: Citywide
Training 270,154 300,154 30,000 0.00 0.00 0.00
Learning and Organizational Development Specialist
(Technical) - 70,100 70,100 0.00 1.00 1.00
Transfer of Labor Relations from City Manager's
Office - 171,890 171,890 0.00 1.00 1.00
Total Changes, Human Resources 716,572 $ 6.00
Human Resources
190
Table 8-28: Human Resources
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
HR Customer Service Center
Data Management 2.80 387,767$ 3.46 449,833$ 5.63 673,939$ 2.17 224,106$
Subtotal 2.80 387,767$ 3.46 449,833$ 5.63 673,939$ 2.17 224,106$
Payroll 3.20 270,326$ 3.20 285,244$ 3.50 418,967$ 0.30 133,723$
Benefits 3.29 302,943 3.29 320,557 3.50 418,967 0.21 98,410
Policies & Procedures 0.66 90,662 0.50 66,528 1.00 119,705 0.50 53,177
Compensation - Structure and Delivery 0.60 77,500 0.60 91,888 3.00 359,115 2.40 267,227
Subtotal 7.75 741,431$ 7.59 764,217$ 11.00 1,316,754$ 3.41 552,537$
Strategic Client Services Center
Recruitment & Selection 2.39 233,574$ 2.69 259,404$ 2.00 239,410$ (0.69) (19,994)$
Employee & Labor Relations 1.85 444,798 2.45 311,708 3.00 359,115 0.55 47,407
Subtotal 4.24 678,372$ 5.14 571,112$ 5.00 598,525$ (0.14) 27,413$
Learning & Organizational Development Center
Learning & Organziational Development 0.84 189,082$ 2.44 418,711$ 3.00 359,118$ 0.56 (59,593)$
Subtotal 0.84 189,082$ 2.44 418,711$ 3.00 359,118$ 0.56 (59,593)$
Total 15.63 1,996,652$ 18.63 2,203,873$ 24.63 2,948,336$ 6.00 744,463$
Personnel 1,683,427$ 1,781,858$ 2,569,321$ 787,463$
Operating 276,251 382,143 339,143 (43,000)
Interdepartmental Charges 36,974 39,872 39,872 -
Total 1,996,652$ 2,203,873$ 2,948,336$ 744,463$
General 15.63 1,996,652$ 18.63 2,203,873$ 24.63 2,948,336$ 6.00 744,463$
Total 15.63 1,996,652$ 18.63 2,203,873$ 24.63 2,948,336$ 6.00 744,463$
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
HR Solutions Center
191
City of Boulder
Human Services
2015 Annual Budget
$6,728,264
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 achieving city goals and objectives, long range
and strategic planning, finance and budget oversight, internal services, public
communications, policy implementation, community partnerships and regional
coordination and overall management of the department. Administration includes
department director, deputy director, financial manager and department
administrator.
Children, Youth and Families
Children, Youth and Families manages direct services programs, funding to the
community for youth programs and initiatives, development and implementation of
programs for children, and youth and families, including: child care subsidies to
low-income and working families and child care provider technical assistance and
professional development (Early Childhood Programs), school-based services in
elementary and high schools (Family Resource Schools, Family Resource Centers
and Prevention and Intervention Program), Youth Opportunities Program and Youth
Opportunities Advisory Board, and the Circles Program.
Human Services
Administration
Human Services
Planning
Senior Services
Children, Youth,
and Families
Community Relations
and Human Rights
192
Community Relations and Office of Human Rights
Community Relations and the Office of Human Rights oversees and enforces the
city’s Human Rights and Failure to Pay Wages Ordinances, staffs the Human
Relations Commission and Immigrant Advisory Committee, serves as liaison and
catalyst for resolution of community issues related to human relations and human
rights, promotes positive community relations, administers the HRC Community
Impact and Community Events Funding and manages Community Mediation
Services, which provides conflict resolution and mediation services for residents,
organizations and businesses.
Human Services Planning
Human Services Planning includes administration of the Human Services Fund,
community funding to non-profit social welfare agencies, human services
community planning, oversight of development and implementation of the Human
Services Strategy (Master Plan), regional partnerships and coordination of human
services initiatives, including the county-wide Human Services Strategic Plan,
grants management, Ten Year Plan to Address Homelessness, social policy
development addressing social and human services issues which arise in the
community.
Senior Services
Senior Services Includes management of two senior centers, resource and referral
for community services, financial assistance and housing, bilingual case
management, health and wellness and social classes and programs, regional
coordination of countywide senior strategic plan, and administration of the Food
Tax Rebate Program for low-income families, seniors and disabled individuals.
Table 8-29: Human Services Summary Budget
Human Services
2013
Actual
2014
Approved
2015
Approved
Administration 2.65 4.00 5.00
Children, Youth and Families 15.71 16.28 15.60
Community Relations and Human Rights 4.08 4.08 3.83
Human Services Planning 2.75 2.75 3.55
Senior Services 10.30 10.30 9.21
Total Staffing 35.49 37.41 37.19
Administration 434,443$ 533,291$ 681,083$
Children, Youth and Families 2,385,030 2,303,034 2,178,824
Community Relations and Human Rights 410,572 443,869 419,465
Human Services Planning 2,470,240 2,428,768 2,495,075
Senior Services 1,096,820 1,054,724 953,817
Total Expenditure 6,797,105$ 6,763,686$ 6,728,264$
General Fund 5,869,856$ 5,862,785$ 5,939,163$
Grants 839,669 798,274 691,791
Community Development Block Grant 87,580 102,627 97,310
Total Funding 6,797,105$ 6,763,686$ 6,728,264$
STAFFING
EXPENDITURE
FUND
193
Human Services
Table 8-30: Human Services Significant Changes Between 2014 and 2015 Budget
2014
Approved
Budget
2015
Approved
Budget
Total
Change
2014
FTE
2015
FTE
FTE
Change
GENERAL FUND
Human Services Operating Support Staffing
Extension $ - $ 100,000 $ 100,000 1.35 1.35 0.00
Total Changes, Human Services 100,000 $ 0.00
2014 Accomplishments
Complete Phase I 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
Expanded regional grant management system
Allocated over $11,000 in funds from sister city Yamagata to six Boulder child
care programs which were severely impacted by 2013 flooding
Issued 884 food tax rebates totaling $93,132 to low income families, seniors
and persons with disabilities
Allocated remaining Education Excise Tax funding of approximately $275,000 to
the community
Provided staff and funding support for resident case managers for ongoing flood
recovery efforts at the Flood recovery center
Developed city Homeless Action Plan
Continued coordination of Boulder Homeless Planning Group to address local
issues related to services and community impacts
Continued implementation of the Ten Year Plan to Address Homelessness
Key Initiatives for 2015
Complete update to Human Services Strategy
Implement city Homeless Action Plan
Continued coordination of Boulder Homeless Planning Group to address local
issues related to services and community impacts
Continued implementation of the Ten Year Plan to Address Homelessness.
Civic Area Plan implementation as it affects the West Senior Center and impacts
Human Services Strategy update
Implement public education programs for youth, children and families regarding
marijuana use and health impacts
Administration of final fund round awards for Education Excise Tax
Continue implementation of flood recovery efforts
194
Table 8-31: Human Services
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 2.65 434,443$ 4.00 533,291$ 5.00 681,083$ 1.00 147,792$
Subtotal 2.65 434,443$ 4.00 533,291$ 5.00 681,083$ 1.00 147,792$
Children, Youth and Families
4.24 693,762$ 4.17 655,542$ 4.12 672,085$ (0.05) 16,543$
Family Resource Schools 8.96 1,009,948 9.42 1,016,339 9.62 1,029,311 0.20 12,972
Prevention and Intervention 0.40 344,457 0.61 282,191 - 148,430 (0.61) (133,761)
Youth Opportunities Program 2.11 336,863 2.08 348,962 1.86 328,998 (0.22) (19,964)
Subtotal 15.71 2,385,030$ 16.28 2,303,034$ 15.60 2,178,824$ (0.68) (124,210)$
Community Relations 1.25 167,644$ 1.25 169,591$ 1.00 152,352$ (0.25) (17,239)$
Office of Human Rights 1.00 100,034 1.00 120,167 1.00 113,103 - (7,064)
Community Mediation 1.83 142,895 1.83 154,111 1.83 154,010 (101)
Subtotal 4.08 410,572 4.08 443,869 3.83 419,465 (0.25) (24,404)
Human Services Planning
1.05 2,230,885 1.05 2,210,246$ 1.05 2,216,022$ - 5,777$
1.70 239,355 1.70 218,522 2.50 279,052 0.80 60,530
Subtotal 2.75 2,470,240$ 2.75 2,428,768$ 3.55 2,495,075$ 0.80 66,307$
Senior Services
Food Tax Rebate Program 0.27 16,200$ 0.27 25,872$ 0.27 22,542$ - (3,329)$
Senior Centers 4.19 462,409 4.19 363,114 4.19 364,276 - 1,161
Senior Resources 3.59 331,642 3.59 403,408 2.59 293,546 (1.00) (109,862)
Seniors Health & Wellness 0.90 139,071 0.90 107,350 0.90 111,207 - 3,857
Seniors Social Programs 1.35 147,497 1.35 154,980 1.26 162,246 (0.09) 7,266
Subtotal 10.30 1,096,820$ 10.30 1,054,724$ 9.21 953,817$ (1.09) (100,907)$
Total 35.49 6,797,105$ 37.41 6,763,686$ 37.19 6,728,264$ (0.22) (35,422)$
Personnel 2,794,356$ 3,027,761$ 3,109,556$ - 81,795$
Operating 3,849,446 3,603,619 3,490,115 - (113,503)
Interdepartmental Charges 153,302 132,307 128,593 - (3,714)
Total - 6,797,105$ - 6,763,686$ - 6,728,264$ - (35,422)$
General Fund 28.53 5,869,856$ 29.86 5,862,785$ 29.95 5,939,163$ 0.09 76,378$
Grants 5.30 839,669 6.62 798,274 6.29 691,791$ (0.33) (106,483)$
1.66 87,580 0.93 102,627 0.95 97,310 0.02 (5,317)
Total 35.49 6,797,105$ 37.41 6,763,686$ 37.19 6,728,264$ (0.22) (35,422)$
Human Services Planning and
Project Management
Early Childhood Programs
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
Community Development Block
Grant
Community Relations and
Human Rights
STAFFING AND EXPENDITURE BY FUND
STAFFING AND EXPENDITURE BY PROGRAM
EXPENDITURE BY CATEGORY
Human Services Fund
195
City of Boulder
Information Technology
2015 Annual Budget
$8,665,790
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 1,375 city
employees, 1,600 PCs and tablets, 730 Mobile devices/cell phones, 250 servers, and 60
databases; disaster recovery and business continuity; systems security; 100 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,
the IT Help Desk, 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
Infrastructure Services
The IT Infrastructure Services Division provides a reliable and robust data and voice
communications infrastructure supporting over 1,375 city employees, 1,400
telephones and 1,600 workstations and tablets, 730 Mobile devices/cell phones, and
over 250 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, 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 technologies to
integrate systems and provide new, on-line services.
Table 8-32: Information Technology Summary Budget
2013
Actual
2014
Approved
2015
Approved
Administration 4.00 3.50 3.50
Application Services 15.75 17.29 16.73
Infrastructure Services 13.25 14.56 15.45
TOTAL STAFFING 34.00 36.85 37.18
Administration 636,670.00 755,012.00 798,997.09
Application Services 1,595,903.34 2,125,983.00 2,054,785.41
Infrastructure Services 1,931,796.19 1,768,938.00 1,871,004.45
City-Wide IT (non-departmental)2,802,512.55 2,669,682.42 3,536,967.00
Capital Improvement Program 2,540,292.67 404,036.00 404,036.00
TOTAL EXPENDITURE 9,507,175$ 7,723,651$ 8,665,790$
General 5,779,310 5,102,233 5,177,087
Telecommunications 623,255 730,326 811,879
Computer Replacement 1,872,684 1,891,092 2,676,824
Capital Bond 1,231,927 - -
TOTAL FUNDING 9,507,175$ 7,723,651$ 8,665,790$
STAFFING
EXPENDITURE
FUND
197
Information Technology
2014 Accomplishments
Serve as co-sponsors and technical lead of the Transform Boulder Business Initiative
(TBBI) involving the implementation of new financial, human resources and payroll
software.
Participate in planning with the Energy Futures team in the potential creation of a
city-owned utility.
Scope requirements, select a software solution, and implement an eDiscovery
solution in support of the municipalization effort.
Complete the “e-Mail and office automation to the cloud” analysis including
recommendations to ensure the City’s needs are met both technically and financially.
Co-led the selection of the software and implementation vendor for the LandLink
Replacement Project (LRP+). Kicked-off 24 month effort to implement the new
permitting and licensing system.
Perform an infrastructure security assessment of critical computing systems and
systems supporting key utility facilities to confirm they are secure and proper
security procedures and protocols are in place.
Complete assessment of Animal Licensing and Green Tag Program automation
needs, recommending and implementing new solution.
Conduct and document a needs assessment for citywide Asset and Maintenance
Management software.
Implement Elastic Search for integrated web search on bouldercolorado.gov
combining the results of the web site, CRM system, and electronic document archive.
End-of-life replacement of core City network infrastructure at one of the redundant
city data centers.
Provide staff leadership and support for 2014 ballot initiative freeing the City from
state limitations on public broadband investment.
Readied technical upgrade of the citywide Laserfiche document management system
and expanded the utilization of the tool across the City.
Implementation of a password reset tool to allow users to securely reset their
computer user accounts should they forget their password.
Selection and implementation of a Mobile Device Management (MDM) solution to
ensure mobile devices (Smartphones/Tablets) are properly secured and manageable.
Implementation of a centralized security video management and storage
infrastructure to bring together disparate systems deployed across the city, thereby
reducing costs.
Develop the software code for, and deployed the next version of, the Xpress web
content management system in cooperation with the City of Arvada. Three new
releases will have been completed in 2014.
Perform project planning and design for the replacement of the city’s intranet, with
implementation beginning in late-2014.
198
Information Technology
2014 Accomplishments Continued
Evaluation, selection and implementation of a new tablet computer standard with the
promise to serve as an “all-in-one” solution for desktop and mobile needs.
Design and implementation of a Police-only secure data information solution that
provides segregated and secure storage for confidential property and evidence data.
Construction of additional redundant fiber optic cable routes utilizing fiber acquired
as a result of the lease agreement with the Zayo Group.
Supported the implementation of the Full Court case management product for
Municipal Court.
Create a dedicated development environment for citywide Geographic Information
Systems (GIS) systems.
Double the number of available datasets on our City’s website (from 32 to 64) as
part of our ongoing OpenData initiative.
Implement a centralized password storage tool to securely house passwords for key
system, user or financial accounts.
Implement a pilot video conferencing solution for the Fire Department.
Implement the user-facing, self-service web portal of the new IT help desk software
application.
Successfully implement the open source CANVAS Learning Management System
(LMS) software product that will be used for curriculum development and to track
training completion for all city employees.
Complete Applications Division reorganization.
Key Initiatives for 2015
Provide technical support for the launch and stabilization of the TBBI modules for
Finance (Jan 1, 2015) and Human Resources/Payroll (2nd Quarter 2015).
Support of Boulder Energy Futures initiatives.
Initiate pilot rollout of Office 365 to 100 test users. After test period, complete
migration of e-mail, office automation applications and associated staff data files to
the cloud.
Progress toward LandLink Replacement Project implementation (3rd quarter 2016
estimated go-live).
End-of-life replacement of the City’s virtual server and centralized storage
infrastructure supporting over 220 virtual servers and 30 terabytes of data.
Ongoing implementation of city-wide Asset and Maintenance Management software
implementation recommendations.
Complete updates to the 2016-2020 IT Strategic Plan.
Expansion of the citywide performance measurement, dashboard and business
intelligence/analytics initiative.
Complete analysis for city-wide collaboration software (e.g. SharePoint).
Complete redesign of the City’s intranet website.
199
Table 8-33: Information Technology Significant Changes Between 2014 and 2015 Budget
Information Technology
2014
Approved
Budget
2015
Approved
Budget
Total
Change
2014
FTE
2015
FTE
FTE
Change
Transfer of Sr. Technical Support Analyst from
Library and Arts $ - $ 91,000 $ 91,000 0.00 1.00 1.00
Constituent Relationship Management System
Software Maintenance - 13,800 13,800 0.00 0.00 0.00
Mobile Device Support Position Extension of Fixed-
Term - 62,785 62,785 1.00 1.00 0.00
Total Changes, Information Technology 167,585 $ 1.00
GENERAL FUND
Key Initiatives for 2015 Continued
Complete analysis and begin implementation of recommendations from the IT
Internal Service Fund Analysis.
With the approval of 2014 ballot initiative freeing the city from limitations on public
broadband investment, begin analysis of key infrastructure and options to expand
community broadband services.
Begin the implementation of free public WiFi services in select city public spaces.
Review and update citywide IT Security Policy.
Complete technical upgrade of the citywide Laserfiche document management
system. (1st Quarter 2015)
Completion of pilot for Citizen Access Dashboards, designed to demonstrate
providing accurate and timely digital information on citywide key performance
indicators.
200
Table 8-34: Information Technology
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 4.00 636,670$ 3.50 755,012$ 3.50 798,997$ - 43,985$
Subtotal 4.00 636,670$ 3.50 755,012$ 3.50 798,997$ - 43,985$
Application Services
4.25 430,641$ 4.37 619,321$ 4.70 655,343$ 0.33 36,022$
eGovernment (Internet/Intranet)1.50 151,991 1.50 156,952 1.50 163,880 - 6,928
Geographic Information Systems 1.00 101,327 1.14 195,676 1.14 162,693 - (32,983)
9.00 911,945 9.23 1,055,288 8.34 972,955 (0.89) (82,333)
- - 1.05 98,746 1.05 99,916 - 1,170
Subtotal 15.75 1,595,903$ 17.29 2,125,983$ 16.73 2,054,785$ (0.56) (71,198)$
Infrastructure Services
Database Administration 1.17 170,581$ 1.20 175,304$ 1.20 182,875$ - 7,571$
Disaster Recovery/Planning 0.06 8,748 0.06 7,612 0.06 7,869 - 257
Emerging Technology Support - 60,000 0.99 86,324 0.11 83,330 (0.88) (2,994)
1.01 147,254 1.00 150,498 1.00 156,172 - 5,674
Security Administration 0.76 110,805 0.70 128,091 0.70 130,519 - 2,428
Server Administration 3.28 478,211 3.39 464,219 3.39 474,978 - 10,759
1.04 151,628 0.56 53,961 0.58 57,594 0.02 3,633
4.98 666,064 5.39 588,254 7.19 661,752 1.80 73,498
0.95 138,506 1.27 114,675 1.22 115,915 (0.05) 1,240
Subtotal 13.25 1,931,796$ 14.56 1,768,938$ 15.45 1,871,004$ 0.89 102,066$
City-Wide IT (non-departmental)
48,264$ 48,264$ 48,264$ - -$
42,247 - -
216,063 - -
1.00 2,495,939 1.50 2,621,418 1.50 3,488,703 - 867,285
Subtotal 1.00 2,802,513$ 1.50 2,669,682$ 1.50 3,536,967$ 867,285$
Capital Improvement Program 1,308,366$ 404,036$ 404,036$ -$
Debt Service - - - -
1,231,927 - - -
Subtotal 2,540,293$ 404,036$ 404,036$ -$
Total 34.00 9,507,175$ 36.85 7,723,651$ 37.18 8,665,790$ 0.33 942,139$
Personnel 3,992,750$ 4,117,740$ 4,177,451$ 59,711$
Operating 2,556,858 2,592,346 3,286,628 694,282
Interdepartmental Charges 202,933 312,050 195,460 (116,590)
Capital 1,418,276 672,436 979,410 306,974
Other financing Uses 1,336,357 29,079 26,840 (2,239)
Total 9,507,175$ 7,723,651$ 8,665,790$ 942,138$
General 33.00 5,779,310$ 35.35 5,102,233$ 35.68 5,177,087$ 0.33 74,854$
1.00 623,255 1.25 730,326 1.25 811,879 - 81,552
0.00 1,872,684 0.25 1,891,092 0.25 2,676,824 - 785,732
- 1,231,927 - - - - - -
Total 34.00 9,507,175$ 36.85 7,723,651$ 37.18 8,665,790$ 0.33 942,138$
STAFFING AND EXPENDITURE BY FUND
Cityw ide Telecommunications and
Compter Replacement Programs
Telecom Connectivity
IT Strategic Projects
EXPENDITURE BY CATEGORY
Capital Bond Fund
Capital Improvement Program
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
Telecommunications
Computer Replacement
Capital Bond
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
Network Administration
(WAN/LAN/Wireless)
201
City of Boulder
Library and Arts
2015 Annual Budget
$8,225,790
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 Cultural Services 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.
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 Cultural Services
The Office of Arts and Cultural Services 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 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, 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 8-35: Library and Arts Summary Budget
2013
Actual
2014
Approved
2015
Approved
Administration 9.00 9.00 9.00
Arts and Culture 3.25 3.25 3.25
Public Services 24.00 23.75 23.75
Access Services 31.54 33.91 33.91
eServices 9.60 9.60 8.60
TOTAL STAFFING 77.39 79.51 78.51
Administration 1,279,541$ 1,427,242$ 1,541,052$
Arts and Culture 569,687 537,382 540,254
Public Services 1,790,036 1,793,328 1,864,652
Access Services 3,179,737 3,101,597 3,028,702
eServices 1,069,247 1,347,658 1,251,130
TOTAL EXPENDITURE 8,177,601$ 8,207,207$ 8,225,790$
General 497,427$ 578,205$ 577,727$
Library 7,390,821 7,629,002 7,648,063
TOTAL FUNDING 8,177,601$ 8,207,207$ 8,225,790$
STAFFING
EXPENDITURE
FUND
2014 Accomplishments
The North Boulder Corner Library (NoBo Corner Library) opened in March.
The Library and Arts commissions met together for the first time to discuss ways
they could partner on future cultural programming and to share ideas.
Development of the Community Culture Plan launched successfully in June.
Replacement of the Main Library’s automated materials handling system was
completed.
Implementation of a Radio Frequency Identification inventory control system was
completed.
After a failed public art process in the spring, staff set a series of tech-based and
low-tech interactive playful exhibits to engage the community.
The Capital Improvement Bond-funded renovation of the Main Library was
completed in November.
The library website was redesigned, and new services like e-magazines, e-
commerce, and mobile applications were rolled out in November.
Staff developed a more open service model to meet the changing needs of patrons.
204
Library and Arts
Table 8-36: Library and Arts Significant Changes Between 2014 and 2015 Budget
2014
Approved
Budget
2015
Approved
Budget
Total
Change
2014
FTE
2015
FTE
FTE
Change
Transfer of Sr. Technical Support Analyst to
Information Technology $ 91,000 $ - $ (91,000) 1.00 0.00 (1.00)
Total Changes, Library and Arts (91,000) $ (1.00)
LIBRARY FUND
Key Initiatives for 2015
In conjunction with the 2016 budget process, evaluate library staffing levels and
materials budget to align library with industry best practices.
Investigate restoration of the Monday and Thursday hours for the George Reynolds
and Meadows branch libraries using existing operational resources.
Pursue formation of a legal entity for the Flatirons Library Consortium.
Conduct survey about library services with the Boulder community.
Begin preparations to launch library marketing campaign, and a community
engagement and partnership strategy.
Present Community Cultural Plan to City Council.
Begin preparations to update to the 2006 Library Master Plan at the conclusion of
the Community Cultural Plan.
205
Table 8-37: Library and Arts
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 5.50 647,210$ 5.50 688,084$ 5.50 766,939$ - 78,855$
3.00 594,315 3.00 701,951 3.00 736,233 - 34,282
Volunteer Services 0.50 38,016 0.50 37,207 0.50 37,880 - 673
Subtotal 9.00 1,279,541$ 9.00 1,427,242$ 9.00 1,541,052$ - 113,810$
Arts and Culture
Art Resource 0.50 31,625$ 0.50 33,197$ 0.50 34,134$ - 937$
Dance Bridge 0.50 28,719 0.50 28,151 0.50 28,889 - 738
Arts Grant Programs - 218,817 - 232,234 - 232,234 - -
2.05 166,331 2.05 159,760 2.05 159,276 - (484)
0.20 18,255 0.20 15,800 0.20 17,481 - 1,681
- 46,392 - 46,392 - 46,392 - -
- 59,548 - 21,848 - 21,848 - -
Subtotal 3.25 569,687$ 3.25 537,382$ 3.25 540,254$ - 2,872$
Public Services
2.50 159,374$ 2.25 165,285$ 2.25 165,303$ - 18$
2.50 221,176 2.50 200,709 2.50 221,212 - 20,503
11.50 811,029 11.50 837,723 11.50 881,292 - 43,569
1.00 93,904 1.00 89,427 1.00 92,371 - 2,944
0.75 66,612 0.75 63,332 0.75 64,378 - 1,046
5.75 437,941 5.75 436,852 5.75 440,096 - 3,244
Subtotal 24.00 1,790,036$ 23.75 1,793,328$ 23.75 1,864,652$ - 71,324$
Access Services
20.39 2,179,472$ 20.76 1,921,042$ 20.76 1,817,203$ - (103,839)$
9.75 890,918 11.75 1,042,736 11.75 1,068,976 - 26,240
Prospector 1.40 109,347 1.40 137,819 1.40 142,523 - 4,704
Subtotal 31.54 3,179,737$ 33.91 3,101,597$ 33.91 3,028,702$ - (72,895)$
eServices
9.60 1,069,247$ 9.60 1,347,658$ 8.60 1,251,130$ (1.00) (96,528)$
Subtotal 9.60 1,069,247$ 9.60 1,347,658$ 8.60 1,251,130$ (1.00) (96,528)$
Capital Improvement Program - 289,353$ - - - - - -
- 289,353$ - -$ - -$ - -$
Total 77.39 8,177,601$ 79.51 8,207,207$ 78.51 8,225,790$ (1.00) 18,583$
Library Branch Services:
Meadows, George Reynolds,
North Boulder Station
Digital Services
Capital Improvement Program
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
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
2013 Actual
2014 Approved
Budget
2015 Approved
Budget
Variance -
2014 Approved to
2015 Approved
STAFFING AND EXPENDITURE BY PROGRAM
206
Table 8-37: Library and Arts
Department Detail Page (Cont.)
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Personnel 4,944,540$ 5,394,086$ 5,559,242$ 165,156$
Operating 2,156,969 2,301,747 2,177,675 (124,072)
Interdepartmental Charges 749,039 511,374 488,873 (22,501)
Capital 289,353 - - -
Other Financing 37,700 - - -
Total 8,177,601$ 8,207,207$ 8,225,790$ 18,583$
General 2.00 497,427$ 3.00 578,205$ 3.00 577,727$ - (478)$
Library 75.39 7,390,821 76.51 7,629,002 75.51 7,648,063 (1.00) 19,061
Capital Improvement Bond 289,353 - - - - - -
Total 77.39 8,177,601$ 79.51 8,207,207$ 78.51 8,225,790$ (1.00) 18,583$
EXPENDITURE BY CATEGORY
STAFFING AND EXPENDITURE BY FUND
2013 Actual
2014 Approved
Budget
2015 Approved
Budget
Variance -
2014 Approved to
2015 Approved
207
City of Boulder
Municipal Court
2015 Annual Budget
$2,214,212
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, in addition to
support for case processing. Judges preside over Court sessions with animal, general,
parking, photo radar, photo red light, and traffic violations. 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
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.
Table 8-38: Municipal Court Summary Budget
2014 Accomplishments
Implemented 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.
The Court’s new Web-based software coordinates with a module provided by the same
vendor for the Prosecution Division of the City Attorney’s Office. This has created a new
interface-relationship and new opportunities to collaborate.
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. Homeless resource functions are shared across all four Probation
Officers. The Court has one Probation Officer available at the Bridge House Resource
2013
Actual
2014
Approved
2015
Approved
Administration 3.75 3.75 4.75
Adjudication 4.38 4.38 4.38
Case Management 10.00 10.00 12.00
TOTAL STAFFING 18.13 18.13 21.13
Administration 463,777$ 444,403$ 511,630$
Adjudication 575,341 571,137 586,416
Case Management 932,928 1,031,578 1,116,166
TOTAL EXPENDITURE 1,972,045$ 2,047,119$ 2,214,212$
General 1,972,045$ 2,047,119$ 2,214,212$
TOTAL FUNDING 1,972,045$ 2,047,119$ 2,214,212$
STAFFING
EXPENDITURE
FUND
209
Municipal Court
Center every Tuesday morning to answer court related questions, check in with clients
regarding current status, and facilitate client access to on-site service agencies. Probation
Officers leverage case management by sharing information with Bridge House staff
Attention Homes, BOHO, the Shelter, Boulder County Mental Health, Boulder County
Probation, the Homeless Planning Group, Boulder Police Department, and the City
Attorney’s Prosecution Division. Information sharing is helping to determine the most
vulnerable members of the homeless community in an effort to strategically leverage
housing opportunities (Housing First, Section 8, transitional, and other permanent
options), as well as assisting the homeless to access resources other than housing, such as
treatment services, food stamps, and other forms of assistance.
Completed processing 4th year of Minor in Possession of Alcohol and 1st 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.
Key Initiatives for 2015
Fully support the city’s transition to the new financial software, MUNIS, and adapt work
procedures accordingly.
Fill open positions: court administrator, deputy court clerk, fixed-term court specialist,
and fixed-term administrative specialist.
Continue to work to improve proficiency with new court software and increase imaging
documents to cases to green up the court.
Complete a study on the efficacy of developing a Homeless Court, modeled on Integrated
Treatment Courts.
Cross-train all back-up staff to full level of functionality for performing back-up duties
within the new court software.
Update all procedures related to new court software.
Table 8-39: Municipal Court Significant Changes Between 2014 and 2015 Budget
2014
Approved
Budget
2015
Approved
Budget
Total
Change
2014
FTE
2015
FTE
FTE
Change
Deputy Court Clerk $ - $ 50,720 $ 50,720 0.00 1.00 1.00
Administrative Specialist II - 46,725 46,725 0.00 1.00 1.00
Court Specialist - 47,720 47,720 0.00 1.00 1.00
Contract Counsel transfer from City Attorney's - 10,000 10,000 0.00 0.00 0.00
Total Changes, Municipal Court 155,165 $ 3.00
GENERAL FUND
210
Table 8-40: Municipal Court
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 3.75 463,777$ 3.75 444,403$ 4.75 511,630$ 1.00 67,227$
Subtotal 3.75 463,777$ 3.75 444,403$ 4.75 511,630$ 1.00 67,227$
Adjudication
Adjudication 4.38 575,341$ 4.38 571,137$ 4.38 586,416$ - 15,279$
Subtotal 4.38 575,341$ 4.38 571,137$ 4.38 586,416$ - 15,279$
Case Management
Animal 0.66 84,076$ 0.66 83,913$ 1.33 114,764$ 0.67 30,851$
General 0.67 84,076 0.67 83,913 1.33 114,764 0.66 30,851
Parking 2.00 237,830 2.00 238,452 2.00 237,200 - (1,252)
Photo Enforcement 2.00 160,179 2.00 176,234 2.00 181,843 - 5,609
Probation Services 4.00 282,691 4.00 365,154 4.00 352,831 - (12,323)
Traffic 0.67 84,076 0.67 83,913 1.34 114,764 0.67 30,851
Subtotal 10.00 932,928$ 10.00 1,031,578$ 12.00 1,116,166$ 2.00 84,588$
Total 18.13 1,972,045$ 18.13 2,047,119$ 21.13 2,214,212$ 3.00 167,093$
Personnel 1,562,777$ 1,611,111$ 1,763,384$ 152,273$
Operating 358,519 384,043 399,723 15,680
Interdepartmental Charges 50,749 51,965 51,105 (860)
Total 1,972,045$ 2,047,119$ 2,214,212$ 167,093$
General 18.13 1,972,045$ 18.13 2,047,119$ 21.13 2,214,212$ 3.00 167,093$
Total 18.13 1,972,045$ 18.13 2,047,119$ 21.13 2,214,212$ 3.00 167,093$
STAFFING AND EXPENDITURE BY FUND
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
EXPENDITURE BY CATEGORY
211
City of Boulder
Open Space and Mountain Parks
2015 Annual Budget
$30,136,952
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
Administration
Administration provides direction and oversight of OSMP.
The workgroup provides communication and public process management.
Administration also provides support services including Open Space Board of
Trustees (OSBT) support, voice and sight dog tag and permit administration, and
front office services.
Real Estate and Central Services
Real Estate Services acquires land interests for open space purposes, manages
easement requests, resolves boundary disputes, and manages leases.
Real estate services also performs services for other city departments including
land acquisitions, easements and rights of way.
The Cultural Resource Management workgroup oversees the inventory and
preservation of cultural sites on OSMP land.
The Financial Services Management workgroup carries out budget preparation and
analysis, purchasing, contracts preparation and monitoring, cash management, and
parking fee and timesheet database management.
Open Space and Mountain Parks
Administration
Land and Visitor
Services
Resource System
Services
Real Estate and
Central Services
212
Open Space and Mountain Parks
Land and Visitor Services
Land and Visitor Services manage and maintain OSMP’s:
Agricultural, water, road and building assets
Trails, trailheads and access points, and
Equipment and vehicle assets.
The workgroup also manages and administers OSMP’s Junior Ranger Program and
Community connections, including education, outreach, and individual and group
volunteers and volunteer projects.
Resource System Services
This workgroup’s Ranger/Naturalist, Environmental Planning, Ecological Systems,
and Resource Information units implement programs supporting the city’s
ecological resource sustainability.
Table 8-41: Open Space and Mountain Parks Summary Budget
2013
Actual
2014
Approved
2015
Approved
Administration 14.46 14.46 13.51
Real Estate and Central Services 5.86 6.36 6.31
Land and Visitor Services 30.38 33.38 38.38
Resource System Services 40.90 41.15 44.15
TOTAL STAFFING 91.60 95.35 102.35
Administration 1,353,065$ 2,117,902$ 1,955,244$
Real Estate and Central Services 672,928 760,859 776,751
Land and Visitor Services 4,215,130 4,355,282 6,209,427
Resource System Services 4,489,965 5,313,051 6,383,629
Capital Improvement Program, Cost Allocations
and Debt Service 21,728,261 15,183,522 14,811,900
TOTAL EXPENDITURE 32,459,350$ 27,730,616$ 30,136,952$
General 152,346$ 152,642$ 148,889$
Lottery 353,303 343,000 355,300
Open Space and Mountain Parks 31,953,701 27,234,974 29,632,763
TOTAL FUNDING 32,459,350$ 27,730,616$ 30,136,952$
STAFFING
EXPENDITURE
FUND
2014 Accomplishments
Worked with Boulder County to secure $4.4 million dollar CDOT grant to extend
Boulder Creek Path to Chapman Drive and Betasso Trailhead. City contribution will
be $550 thousand dollars.
Completed the State Highway 93 underpass in partnership with CDOT and Boulder
County
Secured more than half a million dollars in grant funding for a variety of projects
including flood recovery and forest ecosystem management.
213
Open Space and Mountain Parks
2014 Accomplishments Continued
Sod $10,000,000 of bonds to be used for open space acquisitions
Acquired the Berman Brothers property and associated water rights ( 44 acres of
agricultural grassland
Acquired the Martinson Property and associated water rights (80 acres of high value
agricultural land)
Implemented the following West TSA Plan Actions:
o Restored undesignated trails in the Anemone Hill area
o Began construction of the Anemone Hill Loop Trail (ca. 20% completed)
Began construction of a new trail in the West Sanitas/Wittemyer area called for in the
West TSA Plan (ca. 90% completed).
Significant engineering evaluation of the Viele House historical structure
Initiated restoration of the Boulder Creek/South Boulder Creek confluence area and
restoration of the riparian wetland habitat after damage caused by the 2013 flood
Initiated restoration of riparian areas along Boulder Creek that were damaged by the
2013 flood
Riparian and floodplain restoration along South Boulder Creek by removal of invasive
trees and teasel control
Implemented the enhanced Voice and Sight Tag Program by starting the new
informational meetings in anticipation of full implementation on January 1, 2015
Collected, entered, checked and analyzed baseline monitoring data for the Voice and
Sight Tag Program
Assessed resources on the ERTL/Weiser, Lappin, Schnell and Joder properties
Implementation of the Forest Ecosystem Management Plan
Completed year six of the upland grassland vegetation monitoring as identified in
Grassland Ecosystem Management Plan.
Completed and analyzed a pilot dog waste composting project
Celebrated the 50th Anniversary of the Junior Ranger program.
45 non-flood related volunteer projects involving more than 500 volunteers who
worked 2,700 hours; 47 flood related projects involving over 500 volunteers who
provided in excess of 3,000 hours of effort
Acquired second brush truck body and pump (final delivery in 2015)
With the opening of the Royal Arch Trail, 100% of OSMP trails damaged by the flood
are now open
Twenty-three of 24 trailheads damaged by the flood have been opened
Completed Preble’s meadow jumping mouse survey in all drainages affected by the
2013 flood
Began restoration of riparian areas damaged by the 2013 flood
Repaired habitat improvement structures along South Boulder Creek that were
damaged by the 2013 flood
214
Open Space and Mountain Parks
2014 Accomplishments Continued
Final construction design under staff review for large remaining flood recovery
projects:
o Gregory Canyon Trailhead and access road
o Sanitas Valley Trail
o Chautauqua
New pedestrian bridge crossing South Boulder Creek at South Boulder
Key Initiatives for 2015
Work with CDOT and Boulder County to design the extension of the Boulder Creek
Path.
Repairs to Historic Hedgecock Farm milk house
Major capital renovation of the Hartnagle House and farmstead outbuildings to make
them usable for farm tenants
Historic Viele House foundation repairs
Major Trail, Trailhead and Bridge Flood Recovery Projects
o Lower Big Bluestem Trail
o South Mesa Trail/Shanahan Trail
o Sanitas Valley Trail
o Bear Canyon Road
o South Boulder Creek West Trail
o Gregory Canyon Trailhead and access road
o Construct new pedestrian bridge over South Boulder Creek at South Boulder
Road
Make improvements to Flagstaff Summit facilities
Restore riparian and wetland habitat at Gregory Canyon Creek and Fancher Ponds
Major capital renovation of the Hartnagle House and farmstead outbuildings to make
them usable for farm tenants
Agriculture infrastructure repairs
Continue real estate acquisition in accordance with the Update to the Real Estate
Acquisition Plan
Complete undesignated trail inventory for North Trail Study Area
Complete Resource Inventories for the North Trail Study Area
Prepare the Agricultural Resources Management Plan
Continue New Property Plan Integration Project
Construct a bridge over South Boulder Creek adjacent to the Greenbelt Meadows
neighborhood
Continue restoration of the Boulder Creek/South Boulder Creek confluence area and
restoration of the riparian wetland habitat after damage caused by the 2013 flood
Continue the South Boulder Creek in-stream flow improvements in anticipation of
the Gross Reservoir expansion
215
Table 8-42: Open Space and Mountain Parks Significant Changes Between 2014 and
2015 Budget
2014
Approved
Budget
2015
Approved
Budget
Total
Change
2014
FTE
2015
FTE
FTE
Change
OSMP Administrator $ 4,826 $ - $ (4,826) 0.05 0.00 (0.05)
OSMP Administrator 91,693 - (91,693) 0.95 0.00 (0.95)
Communications and Outreach Coordinator 134,885 - (134,885) 1.00 0.00 (1.00)
Education and Outreach Coordinator - 68,684 68,684 0.00 1.00 1.00
Engineering Manager - 142,385 142,385 0.00 1.00 1.00
Deputy Director - 134,220 134,220 0.00 1.00 1.00
Environmental Planner - 132,500 132,500 0.00 1.00 1.00
Biostatistician - 121,800 121,800 0.00 1.00 1.00
GIS Analyst - 83,700 83,700 0.00 1.00 1.00
Admin Specialist II - 60,500 60,500 0.00 1.00 1.00
Trail Condition Monitor - 74,802 74,802 0.00 1.00 1.00
Flood Impact Recovery and Restoration - 55,000 55,000 0.00 0.00 0.00
Voice and Sight Program 263,000 218,275 (44,725) 0.00 0.00 0.00
Sustainablity Project - 60,000 60,000 0.00 0.00 0.00
Seasonal Funding for Grassland Ecosystem Mgmt.
Plan Monitoring - 5,500 5,500 0.00 0.00 0.00
Seasonal Funding for Undesignated Trails Monitoring - 25,000 25,000 0.00 0.00 0.00
Community Survey - 30,000 30,000 0.00 0.00 0.00
Trail Dozer - 70,000 70,000 0.00 0.00 0.00
Compact Roller and Tracked Mini-Dump - 19,500 19,500 0.00 0.00 0.00
Composting Dog Waste - 50,000 50,000 0.00 0.00 0.00
Septic Evaluations and Improvements - 40,000 40,000 0.00 0.00 0.00
Cultural Resource Artifact Managmenet - 20,000 20,000 0.00 0.00 0.00
Facilities Improvements - 40,000 40,000 0.00 0.00 0.00
Trucks - 77,000 77,000 0.00 0.00 0.00
Flagstaff Summit Improvements (Matching Grant
Funds) - 40,000 40,000 0.00 0.00 0.00
Annex Staff Parking Lot Paving - 34,000 34,000 0.00 0.00 0.00
Trails Specialist - 55,000 55,000 0.00 1.00 1.00
Trails Maintenance - 125,000 125,000 0.00 0.00 0.00
Total Changes, Open Space and Mountain Parks 1,288,462 $ 7.00
GENERAL FUND
OPEN SPACE FUND
Key Initiatives for 2015 Continued
Continue noxious weed eradication, suppression and containment in accordance
with city, county and state regulations
Continue ongoing ecological restoration projects
Continue implementation of the Forest Ecosystem Management Plan
Continue grassland monitoring
Continue the OSMP Sustainability Project
Implementation of enhanced voice and sight dog tag program
Expand a dog waste composting project
Complete the new trail in the Wittemyer/Sunshine Canyon area as called for in the
West TSA Plan.
Open Space and Mountain Parks
216
Table 8-43: Open Space and Mountain Parks
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 13.45 1,238,810$ 13.45 2,010,283$ 12.50 1,894,186$ (0.95) (116,097)$
1.01 114,255 1.01 107,619 1.01 61,058 0.00 (46,561)
Subtotal 14.46 1,353,065$ 14.46 2,117,902$ 13.51 1,955,244$ (0.95) (162,658)$
Real Estate and Central Services
Cultural Resources Program 1.01 112,741$ 1.51 189,358$ 1.51 186,489$ - (2,869)$
Conservation Easement Compliance 1.01 112,413 1.01 111,376 1.01 115,347 - 3,971
Real Estate Acquisition OSMP 1.26 140,238 1.26 148,266 1.26 157,278 - 9,012
Real Estate Services to OSMP 1.26 140,238 1.26 148,266 1.26 157,278 - 9,012
Real Estate Services to General Fund 1.32 167,297 1.32 163,593 1.27 160,359 (0.05) (3,234)
Subtotal 5.86 672,928$ 6.36 760,859$ 6.31 776,751$ (0.05) 15,892$
Land and Visitor Services
Agricultural Land Management 2.03 275,773$ 2.03 289,219$ 2.03 273,017$ - (16,202)$
Community Outreach 8.41 1,032,565 8.41 1,003,250 7.41 930,141 (1.00) (73,109)
Public Relations - - - - 4.00 657,479 4.00 657,479
Facility Management 5.24 783,865 5.24 875,893 6.24 1,000,476 1.00 124,583
Junior Rangers 0.53 221,994 0.53 175,887 0.53 229,538 - 53,651
Rapid Response 1.04 134,553 1.04 99,738 1.04 87,725 - (12,013)
Signs 2.10 314,145 2.10 308,799 2.10 267,173 - (41,626)
Trail Maintenance and Construction 4.73 574,775 6.73 647,850 7.73 1,541,137 1.00 893,287
4.20 592,177 4.20 553,324 4.20 774,684 - 221,360
Water Rights Administration 2.10 285,283 3.10 401,322 3.10 448,057 - 46,735
Subtotal 30.38 4,215,130$ 33.38 4,355,282$ 38.38 6,209,427$ 5.00 1,854,145$
Resource System Services
1.53 248,792$ 1.53 290,827$ 1.53 311,255$ - 20,428$
2.22 360,993 2.22 548,711 2.22 475,119 - (73,592)
0.91 147,975 0.91 151,997 0.91 209,362 - 57,365
Integrated Pest Management 2.01 326,845 2.26 341,674 2.26 498,868 - 157,194
Monitoring & Visitation Studies 3.13 257,610 3.13 295,213 3.13 333,808 - 38,595
Payments to Fire Districts - 78,030 - 78,030 - 78,030 - -
Ranger Naturalist Services 17.69 1,462,132 17.69 1,771,440 17.69 1,829,624 - 58,184
4.18 344,028 4.18 542,816 7.18 976,365 3.00 433,549
4.65 515,391 4.65 557,913 4.65 684,410 - 126,497
1.22 198,383 1.22 192,880 1.22 271,718 - 78,838
3.36 549,787 3.36 541,550 3.36 715,069 - 173,519
Subtotal 40.90 4,489,965$ 41.15 5,313,051$ 44.15 6,383,629$ 3.00 1,070,578$
Capital Improvement Program 11,966,192$ 7,353,000$ 7,964,000$ 611,000$
Cost Allocation 1,066,954 1,108,440 1,348,701 240,261
Debt Service 8,695,115 6,722,082 5,499,199 (1,222,883)
Subtotal 21,728,261$ 15,183,522$ 14,811,900$ (371,622)$
Total 91.60 32,459,350$ 95.35 27,730,616$ 102.35 30,136,952$ 7.00 2,406,336$
Resource Information Services
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
Capital Improvement Program, Cost
Allocations and Debt Service
Trailhead Maintenance and Construction
Dog Tag, Permit and Facility Leasing
Programs
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
217
Table 8-43: Open Space and Mountain Parks
Department Detail Page (Cont.)
Personnel 8,800,957$ 9,091,529$ 10,884,911$ 1,793,382$
Operating 1,044,226 2,558,949 3,601,928 1,042,979
Interdepartmental Charges 885,905 796,656 838,213 41,557
Capital 11,966,193 7,453,000 7,964,000 511,000
Debt Service 8,695,115 6,722,082 5,499,199 (1,222,883)
Other Financing 1,066,954 1,108,400 1,348,701 240,301
Total 32,459,350$ 27,730,616$ 30,136,952$ 2,406,336$
General 1.32 152,346$ 1.32 152,642$ 1.27 148,889$ (0.05) (3,753)$
Lottery - 353,303$ - 343,000 - 355,300 - 12,300
Open Space and Mountain Parks 90.28 31,953,701$ 94.03 27,234,974 101.08 29,632,763 7.05 2,397,789
Total 91.60 32,459,350$ 95.35 27,730,616$ 102.35 30,136,952$ 7.00 2,406,336$
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
218
[This page is intentionally blank.]
219
City of Boulder
Parks and Recreation
2015 Annual Budget
$25,589,374
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
Department Administration
The Administration and Support function includes the office of the director,
business and finance, strategic leadership, marketing, public outreach,
communications, information technology, staff training and development, and
liaison work to the Parks and Recreation Advisory Board (PRAB) and City Council.
Parks and Planning
The Parks and Planning function manages park operations and grounds
maintenance; natural resources (horticulture, city forestry operations; natural
areas); capital project planning, design, and construction; and the management of
park renovation projects.
Recreation
The Recreation function manages and operates recreation centers, two outdoor
pools, the Boulder Reservoir, Flatirons Golf Course; offers programs in aquatics,
arts, sports, therapeutic recreation, and wellness; and provides youth outreach
services.
Parks and Recreation
Administration Parks and
Planning Recreation
220
Parks and Recreation
Table 8-44: Parks and Recreation Summary Budget
2014 Accomplishments
Began to implement recommendations outlined in the Council approved Parks and
Recreation Master Plan and organizational analysis (examples include total cost of
facility ownership analysis, fee strategy development, and a comprehensive training
and development program)
Began reviewing and formulating a strategy for asset management in conjunction with
the TBBI process
Completed the Boulder Reservoir Site/Management Plan in an effort to address
programmatic, business and operational needs, as well as identify capital improvement
programming, and monitoring efforts for long-term reinvestments
Replaced the golf course irrigation system with a new innovative system that allows
increased water efficiency, operational efficiencies and improved playability of the
course
Improved infrastructure at the Boulder Reservoir including major utility upgrades, dock
renovations, parking lot repair and various interior and exterior building
improvements.
Constructed Mesa Memorial Park
Constructed Elks Neighborhood Park
2013
Actual
2014
Approved
2015
Approved
Administration 17.87 15.87 17.12
Parks and Planning 56.50 55.00 56.50
Recreation 54.00 56.50 56.73
TOTAL STAFFING 128.37 127.37 130.35
Administration 2,389,999$ 2,310,004$ 2,491,015$
Parks and Planning 6,826,986 7,152,121 7,573,884
Recreation 9,718,389 9,963,204 9,880,423
Capital Improvement Program,
Interdepartmental Charges and Debt Service 6,816,958 7,158,388 5,644,052
TOTAL EXPENDITURE 25,752,332$ 26,583,717$ 25,589,374$
General 4,574,425$ 4,543,696$ 4,642,920$
Lottery 377,605 493,000 480,700
.25 Cent Sales Tax 7,523,564 7,125,080 7,957,421
Recreation Activity 10,269,044 10,269,708 10,179,576
Permanent Parks and Recreation 2,353,916 2,783,289 2,328,757
2011 Capital Improvement 2,663,778 - -
Capital Development Fund - 300,000 -
GASB 34 Governmental Consolidation (2,010,000) - -
Boulder Junction Improvement - 1,068,944 -
TOTAL FUNDING 25,752,332$ 26,583,717$ 25,589,374$
STAFFING
EXPENDITURE
FUND
221
Parks and Recreation
2014 Accomplishments continued
Actively participated and programmed events in the Civic Area
Hosted the 2014 USA Cyclo-Cross National championships at Valmont City Park Bike
Park.
Key Initiatives for 2015
Implement the general maintenance and management plan (GMMP) and allocate
resources
Implement a program-focused recreation strategic plan using the Total Cost of Facility
Ownership (TCFO) approach and Recreation Priority Index (RPI) to analyze existing
services and adapt offerings to better align with community needs
Continue to pursue partnership opportunities for facilitated service delivery
Continue to develop a training and development program to address needs related to
staff preparedness, skill development, and performance management
Complete Urban Forest Strategic Management, including an Emerald Ash Borer (EAB)
response plan
Update the comprehensive inventory and facility condition index (FCI) of existing
assets to identify ongoing funding priorities for preventive maintenance, repair and
replacement.
Acquire and implement asset management software and develop a relational database
for tracking assets and planning investment priorities.
Develop and implement an Asset Prioritization Index (API) that engages the community
in determining the priority of various asset types to guide the departmental
prioritization for managing assets
Complete Valmont City Park concept planning
Complete an Aquatic Facility Plan to determine demand and capacity of aquatics needs
throughout the community
Continue Involvement in the activation and revitalization of the Civic Area
Complete the 2011 Capital Bond Improvement Projects
Complete major flood recovery projects
Table 8-45 Parks and Recreation Significant Changes Between 2014 and 2015 Budget
2014
Approved
Budget
2015
Approved
Budget
Total
Change
2014
FTE
2015
FTE
FTE
Change
Parks Maintenance and Staffing $ - $ 330,000 $ 330,000 0.00 4.00 4.00
Emerald Ash Borer (EAB) Management Plan - 87,500 87,500 0.00 0.00 0.00
Total Changes, Parks and Recreation 417,500 $ 4.00
.25 CENT SALES TAX FUND
222
Table 8-46: Parks and Recreation
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 17.87 2,389,999$ 15.87 2,310,004$ 17.12 2,491,015$ 1.25 181,011$
Subtotal 17.87 2,389,999$ 15.87 2,310,004$ 17.12 2,491,015$ 1.25 181,011$
Parks and Planning
4.00 548,201 5.00 761,233 3.00 778,444 (2.00) 17,211
Construction 6.00 291,107 5.00 198,432 5.00 257,481 - 59,049
Forestry Operation 6.00 938,691 4.00 996,668 5.00 1,143,306 1.00 146,638
3.00 378,854 2.00 501,209 4.00 419,222 2.00 (81,987)
31.00 3,969,367 32.00 3,989,294 34.00 4,176,904 2.00 187,610
1.50 88,767 1.00 141,231 0.50 199,135 (0.50) 57,904
Planning 5.00 611,998 6.00 564,054 5.00 599,392 (1.00) 35,338
Subtotal 56.50 6,826,986$ 55.00 7,152,121$ 56.50 7,573,884$ 1.50 421,763$
Recreation
Arts Programs and Services 3.10 296,549$ 3.11 284,898$ 3.08 222,061$ (0.03) (62,837)$
Dance Programs and Services 2.14 397,177 2.13 367,352 1.78 145,124 (0.35) (222,228)
- 60,775 - 69,490 - - - (69,490)
7.00 1,211,315 7.00 1,324,193 7.00 1,352,328 - 28,135
Gymnastics Programs and Services 5.27 777,565 5.27 776,622 4.26 696,614 (1.01) (80,008)
3.24 714,446 3.74 802,189 3.28 761,548 (0.46) (40,641)
2.55 292,261 2.13 242,631 3.14 306,219 1.01 63,588
15.16 2,929,694 15.82 3,121,668 15.19 3,278,718 (1.63) 157,050
4.04 914,728 3.80 915,553 3.43 948,897 (0.37) 33,344
3.25 736,128 3.25 797,088 4.33 893,458 1.08 96,370
5.00 699,361 5.00 600,604 5.00 529,509 - (71,095)
- 399,025 2.00 378,942 3.00 443,525 1.00 64,583
Youth Recreation Opportunities 3.25 289,366 3.25 281,974 3.25 302,421 - 20,447
Subtotal 54.00 9,718,389$ 56.50 9,963,204$ 56.73 9,880,423$ (0.77) (82,781)$
Capital Improvement Program 5,034,521$ 3,518,944$ 2,205,400$ (1,313,544)$
Capital Refurbishment Program 753,746 893,000 730,300 (162,700)
Cost Allocation 574,087 365,886 507,337 141,451
Interdepartmental Transfers - 189,708 6,315 (183,393)
Debt Service 186,950 2,190,850 2,194,700 3,850
2013 Flood 267,653 - - -
Subtotal 6,816,958$ 7,158,388$ 5,644,052$ (1,514,336)$
Total 128.37 25,752,332$ 127.37 26,583,717$ 130.35 25,589,374$ 1.98 (994,343)$
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
Philanthropy, Volunteers,
Community Events
STAFFING AND EXPENDITURE BY PROGRAM
Flatirons Event Center
Management and Maintenance
Valmont City Park Programs,
Services and Maintenance
Outdoor Pools, Aquatic Programs,
Services and Maintenance
Health and Wellness Programs and
Services
Natural Resource Management
(IPM, Water, Wetland, Wildlife)
Golf Course Programs, Services
and Maintenance
Recreation Center Operations and
Maintenance
Reservoir Programs, Services and
Maintenance
Capital Improvement Program,
Interdepartmental Charges and
Debt Service
Theraputic Recreation Program
and Services
Sports Programs and Services
Athletic Field Maintenance
Park Operations and Maintenance
223
Table 8-46 Parks and Recreation
Department Detail Page (Cont.)
Personnel 13,652,748$ 13,418,167$ 13,800,494$ 382,327$
Operating 6,158,066 4,764,198 4,863,011 98,813
Interdepartmental Charges 1,368,990 1,383,463 1,496,652 113,189
Capital 3,770,197 4,215,482 2,683,539 (1,531,943)
Debt Service 214,145 2,228,177 2,232,026 3,849
Other Financing 588,187 574,230 513,652 (60,578)
Total 25,752,332$ 26,583,717$ 25,589,374$ (994,343)$
General 37.00 4,574,425$ 36.50 4,543,696$ 36.50 4,642,920$ - 99,224$
Lottery - 377,605 - 493,000 0.75 480,700 0.75 (12,300)
.25 Cent Sales Tax 25.37 7,523,564 26.37 7,125,080 28.87 7,957,421 2.50 832,341
Recreation Activity 57.50 10,269,044 56.00 10,269,708 55.73 10,179,576 (1.27) (90,132)
Permanent Parks and Recreation 8.50 2,353,916 8.50 2,783,289 8.50 2,328,757 - (454,532)
2011 Capital Improvement - 2,663,778 - - - - - -
Capital Development Fund - - - 300,000 - - (300,000)
GASB 34 Governmental Consolidatio - (2,010,000) - - - - - -
Boulder Junction Improvement - - - 1,068,944 - - (1,068,944)
128.37 25,752,332$ 127.37 26,583,717$ 130.35 25,589,374$ 1.98 (994,343)$
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
224
[This page is intentionally blank.]
225
Police
Administration Operations Support and Staff
Services
City of Boulder
Police
2015 Annual Budget
$33,666,129
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;
coordinates 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
functions of the Department. It consists of four primary Sections, each of which
consists of specific work units. The four Sections are Traffic and Administration,
Watch I (Dayshift Patrol), Watch II & III (Afternoon and Evening Patrol), and
Investigations (Detectives). This division provides all the uniformed patrol officers
who patrol the city and respond to calls for service, Hill and Mall officers,
Neighborhood Impact Team, as well as the Detectives who investigate unsolved
crimes. Our Community Services Unit, School Resource Officers, Animal Control
Unit, and Code Enforcement Unit also work out of this division.
Support and Staff Services
The Support and Staff Services Division provides all support to Operations,
maintains the internal operations of the Department, and provides the non-
enforcement services to the public. This Division consists of five primary Sections:
Financial and Facility Services; Property and Evidence; Records Services;
Communications (Dispatch); and Training and Personnel.
226
Police
Table 8-47 Police Summary Budget
2013
Actual
2014
Approved
2015
Approved
Administration 7.00 7.00 7.00
Operations 196.00 199.00 204.00
Support and Staff Services 76.50 76.50 77.00
TOTAL STAFFING 279.50 282.50 288.00
Administration 1,128,817$ 1,072,915$ 1,100,941$
Operations 23,043,621 23,177,508 24,204,457
Support and Staff Services 7,994,846 7,790,606 8,360,731
TOTAL EXPENDITURE 32,167,284$ 32,041,029$ 33,666,129$
General 32,167,284$ 32,041,029$ 33,666,129$
TOTAL FUNDING 32,167,284$ 32,041,029$ 33,666,129$
STAFFING
EXPENDITURE
FUND
2014 Accomplishments
Completing the Department’s space needs analysis.
Staffing of a Commander position. The new commander position is helping with
the management and oversight of the Patrol Watches, Animal Control, Traffic,
Code Enforcement, and special events for the City.
Completed training for officers in Community Policing. In the next several
months the department will begin to engage the community and employees in
defining Community Policing.
Tendered conditional job offers to a diverse group of twelve police officer
candidates.
Request for Proposal (RFP) will be out by year end for the acquisition of the new
Records Management System (RMS).
Key Initiatives for 2015
Expanding the Criminalist Unit to increase effectiveness and improve customer
service as well as supporting 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 excellence to the residents of Boulder.
The addition of one new police officer will increase the police presence in 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.
Continue to seek ways to utilize technology to effectively communicate with the
community, enhance efficiency, and keep current with the expanding technology.
The use of body worn cameras helps to document interactions between officers
and the community and in gathering evidence. Cell phones provide officers with
an efficient means of communication with the community.
227
Police
Table 8-48: Police Significant Changes Between 2014 and 2015 Budget
2014
Approved
Budget
2015
Approved
Budget
Total
Change
2014
FTE
2015
FTE
FTE
Change
Smart Phones for All Commissioned and Limited
Commission Employees $ - $ 77,856 $ 77,856 0.00 0.00 0.00
Additional Police Officer - 97,920 97,920 0.00 1.00 1.00
Non-Sworn Criminalist - 74,440 74,440 0.00 1.00 1.00
Increase in Department Vehicles (1) - 54,818 54,818 0.00 0.00 0.00
Body Worn Cameras - 87,000 87,000 0.00 0.00 0.00
Total Changes, Police 392,034 $ 2.00
GENERAL FUND
Key Initiatives 2015 Continued
The implementation of the new RMS will provide more powerful data
management through crime analysis; and allow public access of crime statistics,
and crime mapping. It will provide a more efficient direct entry of data, traffic
accident integration, better property and evidence management, and more
interoperability.
228
Table 8-49: Police
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 7.00 1,128,817$ 7.00 1,072,915$ 7.00 1,100,941$ - 28,026$
Subtotal 7.00 1,128,817$ 7.00 1,072,915$ 7.00 1,100,941$ - 28,026$
Operations
Accident Report Specialists 4.25 357,678$ 4.25 341,877$ 4.25 376,609$ - 34,732$
Animal Control 6.00 478,542 6.00 552,764 6.00 506,790 - (45,974)
Code Enforcement 3.00 204,503 3.00 261,099 5.00 356,430 2.00 95,331
Community Police Center 2.25 280,235 2.25 266,849 2.25 264,148 - (2,701)
Crime Analysis Unit 2.00 139,684 2.00 170,626 2.00 175,408 - 4,782
Crime Lab 2.00 189,742 2.00 226,179 3.00 300,619 1.00 74,440
Crime Prevention 3.25 363,998 3.25 352,445 3.25 460,564 - 108,119
DUI Enforcement 1.00 88,147 1.00 131,826 1.00 131,987 - 161
General Investigations 8.75 1,074,886 8.75 1,069,040 8.75 1,172,529 - 103,489
Hill Unit 7.25 677,021 7.25 793,715 7.25 755,197 - (38,518)
Major Crimes Unit 10.25 1,317,603 10.25 1,230,328 10.25 1,437,293 - 206,965
Mall Unit 8.50 793,747 8.50 872,746 8.50 870,490 - (2,256)
Narcotics 4.00 482,072 4.00 499,634 4.00 532,840 - 33,206
Patrol Watches I, II and III 88.25 11,139,734 91.25 10,760,034 93.25 10,993,849 2.00 233,815
Photo Enforcement 8.00 1,182,538 8.00 1,312,805 8.00 1,381,627 - 68,822
School Resource Officers 5.75 706,837 5.75 600,143 5.75 675,044 - 74,901
Special Enforcement Unit 2.00 186,765 2.00 199,651 2.00 204,821 - 5,170
Special Events Response 0.75 80,235 0.75 60,236 0.75 106,284 - 46,048
Specialized Investigations 9.00 1,074,886 9.00 1,106,107 9.00 1,172,529 - 66,422
Target Crime Team 4.00 428,595 4.00 427,372 4.00 566,848 - 139,476
Traffic Enforcement 15.75 1,796,173 15.75 1,942,032 15.75 1,762,551 - (179,481)
Subtotal 196.00 23,043,621$ 199.00 23,177,508$ 204.00 24,204,457$ 5.00 1,026,949$
Support and Staff Services
32.00 2,981,553$ 32.00 2,840,366$ 32.00 3,035,573$ - 195,207$
Facility and Building Maintenance 7.25 1,044,798 7.25 949,677 7.25 925,900 - (23,777)
Financial Services 4.00 1,087,354 4.00 1,108,840 4.00 1,208,393 - 99,553
Personnel 1.75 800,382 1.75 287,838 1.75 320,605 - 32,767
Property and Evidence 5.25 551,121 5.25 450,870 5.25 670,712 - 219,842
Records Management 21.25 1,324,585 21.25 1,451,930 21.75 1,465,193 0.50 13,263
Training 3.25 121,003 3.25 529,378 3.25 595,408 - 66,030
Victim Services 1.75 84,050 1.75 171,707 1.75 138,947 - (32,760)
Subtotal 76.50 7,994,846$ 76.50 7,790,606$ 77.00 8,360,731$ 0.50 570,125$
Total 279.50 32,167,284$ 282.50 32,041,029$ 288.00 33,666,129$ 5.50 1,625,100$
Personnel 27,189,033$ 27,395,470$ 28,694,297$ 1,298,827$
Operating 2,012,683 2,627,530 2,717,210 89,680
Interdepartmental Charges 2,694,640 1,957,545 2,254,622 297,077
Capital 270,928 60,484 - (60,484)
Total 32,167,284$ 32,041,029$ 33,666,129$ 1,625,100$
General 279.50 32,167,284$ 282.50 32,041,029$ 288.00 33,666,129$ 5.50 1,625,100$
Total 279.50 32,167,284$ 282.50 32,041,029$ 288.00 33,666,129$ 5.50 1,625,100$
STAFFING AND EXPENDITURE BY FUND
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
EXPENDITURE BY CATEGORY
Police and Fire Communications
Center
229
City of Boulder
Public Works
2015 Annual Budget
$151,757,242
Department Overview
Development and Support Services (DSS)
DSS includes administration, information resources, building construction and code
enforcement, development review for public works, fleet services, and Facilities &
Asset Management (FAM).
Transportation
Transportation includes administration, airport, planning & operations (including
GO Boulder, traffic engineering and safety), project management, and
transportation maintenance.
Utilities
Utilities includes administration, planning and project management, distribution
and collection system maintenance, water resources and hydroelectric, water
treatment, wastewater treatment, and water quality environmental services.
Table 8-50: Public Works Summary Budget
Public Works
Development and
Support Services Transportation Utilities
2013
Actual
2014
Approved
2015
Approved
Development and Support Services 72.22 74.53 82.72
Transportation 59.78 60.09 70.34
Utilities 153.59 154.17 166.92
TOTAL STAFFING 285.59 288.79 319.98
Development and Support Services 33,371,378$ 28,509,890$ 28,127,548$
Transportation 33,687,970 34,729,825 32,348,366
Utilities 50,215,631 56,639,412 91,281,328
TOTAL EXPENDITURE 117,274,979$ 119,879,127$ 151,757,242$
STAFFING
EXPENDITURE
230
Public Works
Table 8-50: Public Works Summary Budget (Cont.)
2013
Actual
2014
Approved
2015
Approved
General 4,449,779$ 5,498,977$ 5,927,607$
Capital Development 4,150,771 73,105 180,554
Planning and Development Services 6,358,702 5,886,845 6,197,493
.25 Cent Sales Tax 393,509 450,262 450,262
Airport 1,065,544 2,015,389 431,995
Transportation 22,688,652 31,421,710 30,661,227
Transportation Development 92,789 917,490 711,674
Transit Pass General Improvement District 10,056 15,080 15,081
Fire Training Center Construction 4,192 - -
Boulder Junction Improvement 1,238,342 475,000 652,000
Water Utility 28,536,711 26,503,491 32,674,594
Wastew ater Utility 15,966,284 16,039,376 32,483,090
Stormwater/Flood Management Utility 5,531,281 13,925,314 25,941,537
Fleet 9,377,227 11,159,324 11,305,268
Equipment Replacement 2,764,931 1,953,147 542,370
Capital Improvement Bond 10,105,689 - -
Facility Renovation and Replacement 4,540,521 3,544,617 3,582,490
TOTAL FUNDING 117,274,979$ 119,879,127$ 151,757,242$
FUND
231
Table 8-51: Public Works
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Divisions (non-administrative)
Development and Support Services 72.22 33,371,378$ 74.53 28,509,890$ 82.72 28,127,548$ 8.19 (382,342)$
Transportation 59.78 33,687,970 60.09 34,729,825 70.34 32,348,366 10.25 (2,381,460)
Utilities 153.59 50,215,631 154.17 56,639,412 166.92 91,281,328 12.75 34,641,916
Total 285.59 117,274,979$ 288.79 119,879,127$ 319.98 151,757,242$ 31.19 31,878,115$
Personnel 25,607,945$ 25,457,730$ 27,967,005$ 2,509,275$
Operating 32,134,969 28,816,359 31,012,741 2,196,382
Interdepartmental Charges 6,261,245 6,842,885 6,036,471 (806,414)
Capital 29,066,890 41,644,096 68,434,146 26,790,050
Debt Service 10,803,143 10,797,552 12,364,682 1,567,130
Other Financing 13,400,788 6,320,505 5,942,196 (378,309)
Total 117,274,979$ 119,879,127$ 151,757,242$ 31,878,115$
General 13.13 4,449,779$ 13.24 5,498,977$ 16.24 5,927,607$ 3.00 428,630$
Capital Development - 4,150,771 - 73,105 - 180,554 - 107,449
42.72 6,358,702 44.92 5,886,845 50.11 6,197,493 5.19 310,648
.25 Cent Sales Tax - 393,509 - 450,262 - 450,262 - -
1.20 1,065,544 1.20 2,015,389 1.20 431,995 - (1,583,394)
Transportation 58.68 22,688,652 58.99 31,421,710 69.29 30,661,227 10.30 (760,482)
Transportation Development 0.20 92,789 0.20 917,490 0.20 711,674 - (205,816)
- 10,056 - 15,080 - 15,081 - -
Fire Training Center Construction - 4,192 - - - - - -
Boulder Junction Improvement - 1,238,342 - 475,000 - 652,000 - 177,000
Water Utility 74.88 28,536,711 74.57 26,503,491 75.40 32,674,594 0.83 6,171,103
Wastew ater Utility 56.72 15,966,284 57.12 16,039,376 61.23 32,483,090 4.11 16,443,714
21.19 5,531,281 21.68 13,925,314 29.44 25,941,537 7.76 12,016,223
Fleet 14.77 9,377,227 14.77 11,159,324 14.77 11,305,268 - 145,944
Equipment Replacement 0.40 2,764,931 0.40 1,953,147 0.40 542,370 - (1,410,777)
1.70 4,540,521 1.70 3,544,617 1.70 3,582,490 - 37,873
Capital Improvement Bond - 10,105,689 - - - - - -
Total 285.59 117,274,979$ 288.79 119,879,127$ 319.98 151,757,242$ 31.19 31,878,115$
Planning and Development
Services
Airport
Facility Renovation and
Replacement
Stormwater/Flood Management
Utility
Transit Pass General Improvement
District
STAFFING AND EXPENDITURE BY FUND
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
EXPENDITURE BY CATEGORY
232
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233
City of Boulder
Public Works
Development and Support Services Division
2015 Annual Budget
$28,127,548
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.
234
Public Works
Development and Support Services Division
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 city’s intradepartmental Energy Strategy
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.
Table 8-52: Development and Support Services Division Summary Budget
2013
Actual
2014
Approved
2015
Approved
Administration 2.55 2.74 3.74
Development 40.17 42.18 49.36
Facility and Asset Management 14.73 14.84 14.84
Fleet 14.77 14.77 14.77
Capital Improvement Program, Cost Allocation
and Debt Service - - -
TOTAL STAFFING 72.22 74.53 82.71
EXPENDITURE
Administration 285,750$ 331,676$ 468,386$
Development 4,501,410 4,608,219 5,129,915
Facility and Asset Management 8,156,564 9,494,622 7,553,531
Fleet 8,858,033 10,812,150 10,929,350
Capital Improvement Program, Cost Allocation
and Debt Service 11,569,621 3,263,223 4,046,366
TOTAL EXPENDITURE 33,371,378$ 28,509,890$ 28,127,548$
FUNDING
General 4,326,636$ 5,442,591$ 5,869,111$
Capital Development 4,150,771 73,105 180,554
Planning and Development Services 6,358,702 5,886,844 6,197,493
.25 Cent Sales Tax 393,509 450,262 450,262
Fire Training Center 4,192 - -
Fleet 9,377,227 11,159,324 11,305,268
Equipment Replacement 2,764,931 1,953,147 542,370
Facility Renovation and Replacement 4,540,521 3,544,617 3,582,490
Capital Improvement Bond 1,454,889 - -
TOTAL FUNDING 33,371,378$ 28,509,890$ 28,127,548$
STAFFING
235
Public Works
Development and Support Services Division
2014 Accomplishments
Flood recovery, repair, and remediation continued through 2014 and will
continue through 2015, including coordination with FEMA for reimbursement.
Repair and remediation work occurred at a number of facilities including the
Main Library, North Boulder Recreation Center, Fire Station 1 and Fire Station 4.
Completed a number of significant development reviews, including 905 Marine
Bungalow Relocation Ordinance, Boulder Jewish Commons Annexation and Site
Review (Cherryvale & Arapahoe), 1301 Walnut Site Review, 3000 Pearl Concept
Plan Review – (two Concept Plan hearings in 2014), Code Change for City Council
Call Ups of Concept Plans, Vehicle and Bicycle Parking Code Changes, 3390
Valmont - S’PARK Concept Plan Review, 3085 Bluff - S’PARK West Concept Plan
Review, 1750 14th (The James) Site Review and Flood Related Annexations.
Completed major renovations at the Main Library through funding by the voter-
approved Capital Investment Strategy Bond. The renovations included teen
space on the second floor, non-fiction rearrangement, bridge infrastructure
improvements, second floor reference area, second floor meeting rooms, second
floor administration area, and a new children’s library.
Voluntary Clean Up Program (VCUP) activities for the former manufactured gas
plant on the 13th Street Plaza were initiated on Jan. 28, 2014 and continued
through the completion of backfilling efforts on April 17, 2014. The city is
continuing with pilot studies to determine the effectiveness of in-situ
remediation and is seeking reimbursement from other responsible parties.
The Valmont Butte VCUP is complete, with a No Action Determination (NAD)
approval received from the CDPHE on Feb. 24, 2014. Amended environmental
covenants were signed on May 12, 2014, for the residual contaminant levels on
the property at the consolidated tailings pile and the historic mill buildings. The
city is examining annexation of the Valmont Butte property with a redesignation
of land use from “commercial/light industrial” to “public.”
To promote alternative fuel options, two electric vehicle (EV) solar trees were
installed – one at the Spruce and Broadway city parking lot and one at the East
Boulder Community Center. With the exception of parking fees at Spruce and
Broadway, there is not a cost for charging electric vehicles at either station.
Key Initiatives for 2015
Complete the construction of the Wildland Fire Station.
Complete renovations at the Main Library including the first floor south entrance,
fiction area, media area, and the new café with the Boulder County Farmer’s
Market as the new vendor.
Update the FAM Master Plan and complete a Fleet Services Strategic Plan. The
updated FAM Master Plan will consider facility space needs for operations, and
the proposed annexation of the Valmont Butte property including impacts to the
Municipal Service Center Master Plan Update.
236
Table 8-53: Development and Support Services Division Significant Changes Between
2014 and 2015 Budget
Public Works
Development and Support Services Division
2014
Approved
Budget
2015
Approved
Budget
Total
Change
2014
FTE
2015
FTE
FTE
Change
Facilities Design and Construction Manager $ - $ 74,500 $ 74,500 0.00 0.50 0.50
Space Needs/Relocation - 757,685 757,685 0.00 0.00 0.00
Landlink Development and Information Tracking
System $ - $ 203,000 $ 203,000 0.00 2.00 2.00
Builiding Plans Examiners 79,000 168,000 89,000 1.00 2.00 1.00
Rental Housing Licensing Program - 215,000 215,000 0.00 2.50 2.50
Total Changes, Public Works - Development and
Support Services 1,339,185 $ 6.00
PLANNING AND DEVELOPMENT SERVICES FUND
GENERAL FUND
Key Initiatives for 2015 Continued
Replace the roof at the North Boulder Recreation Center along with the solar
thermal system.
Continue to implement the replacement of the LandLink Development and
Information Tracking System.
Complete an update to the Design and Construction Standards.
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. It is anticipated that an update to the excise tax/capital
facility impact fee studies will be completed.
Enhance the rental housing inspection and licensing program by incorporating a
new quality assurance (QA) program, increasing rental licensing enforcement,
and initiating a comprehensive evaluation of the entire program, including
SmartRegs, to assess the potential actions that are needed to ensure all units are
in compliance by December 31, 2018. As part of the larger program evaluation,
evaluate the existing cost recovery policy and fee structure.
237
Table 8-54: Development and Support Services Division
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Division Administration 2.55 285,750$ 2.74 331,676$ 2.74 345,591$ - 13,915$
Flood Program - - - - 1.00 122,795 1.00 122,795
Subtotal 2.55 285,750$ 2.74 331,676$ 3.74 468,386$ 1.00 136,710$
Developm ent
Building Inspection 8.31 931,210$ 8.47 939,979.00 8.82 972,491 0.35 32,512$
12.47 1,397,376$ 14.32 1,563,111 18.65 1,776,767 4.33 213,656
Code Enforcement 1.32 147,918 1.32 194,395 1.32 214,310 - 19,915
Contractor Licensing 1.04 116,541 1.04 122,283 1.04 133,213 - 10,930
Rental Housing Licensing 1.30 145,677 2.30 193,765 4.80 407,103 2.50 213,338
Development Review 4.51 505,386 4.51 513,652 4.51 519,508 - 5,856
Engineering Permits 9.02 1,010,772 8.02 859,693 8.02 889,501 - 29,808
Base Map Data Maintenance 0.45 50,427 0.45 44,920 0.45 45,367 - 447
GIS Services 0.82 91,888 0.82 83,749 0.82 84,968 - 1,219
Comprehensive Planning 0.66 73,959 0.66 65,239 0.66 62,149 - (3,090)
Ecological Planning 0.08 8,965 0.08 10,096 0.08 9,383 - (713)
Historic Preservation 0.19 21,291 0.19 17,337 0.19 15,155 - (2,182)
Subtotal 40.17 4,501,410$ 42.18 4,608,219$ 49.36 5,129,915$ 7.18 521,696$
Facility and Asset Management
0.40 259,236$ 0.40 1,934,458$ 0.40 535,631$ - (1,398,827)$
3.26 2,667,234 3.29 3,655,890 3.29 3,557,321 - (98,569)
9.37 2,057,104 9.45 2,236,962 9.45 2,547,834 - 310,872
1.70 3,172,990 1.70 1,667,312 1.70 912,745 - (754,567)
Subtotal 14.73 8,156,564$ 14.84 9,494,622$ 14.84 7,553,531$ - (1,941,091)$
Fleet
Fleet Operations - Fueling 0.51 1,145,512$ 0.51 1,137,510$ 0.51 1,158,590$ 0.00 21,080$
2.36 402,229 2.36 420,926 2.33 406,834 (0.03) (14,092)
Fleet Operations - Repair 9.42 1,608,918 9.42 1,683,702 9.30 1,627,336 (0.12) (56,366)
Fleet Replacement 0.45 5,238,570 0.45 7,258,409 0.90 7,448,562 0.45 190,153
2.03 462,803 2.03 311,603 1.73 288,028 (0.30) (23,575)
Subtotal 14.77 8,858,033$ 14.77 10,812,150$ 14.77 10,929,350$ 0.00 117,200$
Capital Improvement Program 2,054,378$ 1,037,000$ 1,900,350$ 863,350$
Cost Allocation/Transfers 8,664,745 1,383,728 1,270,968 (112,760)
Debt Service 850,498 842,495 875,048 32,553
Subtotal - 11,569,621$ - 3,263,223$ - 4,046,366$ - 783,143$
Total 72.22 33,371,378$ 74.53 28,509,890$ 82.71 28,127,548$ 8.18 (382,343)$
Personnel 6,196,616$ 6,610,696$ 7,256,657$ 645,961$
Operating 5,082,524 6,412,555 6,461,333 48,778
Interdepartmental Charges 2,385,050 3,101,790 2,174,452 (927,338)
Capital 10,191,945 10,158,626 10,089,091 (69,535)
Debt Service 850,498 842,495 875,048 32,553
Other Financing 8,664,745 1,383,728 1,270,967 (112,761)
Total 33,371,378$ 28,509,890$ 28,127,548$ (382,342)$
Building Plan Review and Permit
Issuance
Capital Improvement Program,
Radio Shop and Communications
Support
Facility Operations and
Maintenance (Projects < $3000)
Facility Major Maintenance
(Projects > $3,000)
Equipment Replacement (non-
Fleet)
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
EXPENDITURE BY CATEGORY
Fleet Operations - Preventative
Maintenance
Facility Renovation and
Replacement
238
Table 8-54: Development and Support Services Division
Department Detail Page (Cont.)
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
General 12.63 4,326,636$ 12.74 5,442,591$ 15.74 5,869,111$ 3.00 426,520$
Capital Development - 4,150,771 - 73,105 - 180,554 - 107,449
Planning and Development Services 42.72 6,358,702 44.92 5,886,844 50.10 6,197,493 5.18 310,649
.25 Cent Sales Tax - 393,509 - 450,262 - 450,262 - -
Fire Training Center - 4,192 - - - - - -
Fleet 14.77 9,377,227 14.77 11,159,324 14.77 11,305,268 - 145,944
Equipment Replacement 0.40 2,764,931 0.40 1,953,147 0.40 542,370 - (1,410,777)
Facility Renovation and Replacement 1.70 4,540,521 1.70 3,544,617 1.70 3,582,490 - 37,873
Capital Improvement Bond - 1,454,889 - - - - - -
Total 72.22 33,371,378$ 74.53 28,509,890$ 82.71 28,127,548$ 8.18 (382,342)$
STAFFING AND EXPENDITURE BY FUND
239
City of Boulder
Public Works
Transportation Division
2015 Annual Budget
$32,348,366
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 department director and administrative
services, with limited 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
240
Public Works
Transportation Division
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.
Table 8-55: Transportation Division Summary Budget
2013
Actual
2014
Approved
2015
Approved
Administration 4.05 4.36 4.36
Airport 1.00 1.00 1.00
Planning and Operations 18.43 18.43 21.10
Project Management 15.42 15.42 18.15
Transportation Maintenance 16.83 16.83 18.56
Capital Improvement Program 4.05 4.05 7.17
TOTAL STAFFING 59.78 60.09 70.34
Administration 679,899$ 882,500$ 913,821$
Airport 702,929 336,744 343,655
Planning and Operations 8,124,917 9,276,878 10,835,697
Project Management 5,355,380 5,803,312 7,330,176
Transportation Maintenance 2,857,049 3,053,647 3,187,113
Capital Improvement Program,
Interdepartmental Charges and Debt Service 15,967,796 15,376,744 9,737,904
TOTAL EXPENDITURE 33,687,970$ 34,729,825$ 32,348,366$
General 123,143$ 56,387$ 58,497$
Airport 1,065,544 2,015,389 431,995
Transportation 22,507,296 31,250,478 30,479,120
Transportation Development 92,789 917,490 711,674
Transit Pass General Improvement District 10,056 15,081 15,080
Boulder Junction Improvement 1,238,342 475,000 652,000
Capital Improvement Bond 8,650,800 - -
TOTAL FUNDING 33,687,970$ 34,729,825$ 32,348,366$
STAFFING
EXPENDITURE
FUND
241
Public Works
Transportation Division
2014 Accomplishments
An updated Transportation Master Plan was accepted by City Council in August 2014.
Flood recovery and repair continued through 2014 and will continue into 2015,
including coordination with FEMA and FHWA for reimbursement. Significant progress
has been made on permanent flood repairs including multi-use paths, street repair and
reconstruction, and pedestrian bridge repair and replacement.
New Tax Implementation - A welcomed, voter-approved initiative, the Transportation
Division made progress on increasing levels of maintenance and repair of the existing
multi-modal system. Some of repair and reconstruction include damage caused by
September 2013 flooding.
Progress on regional initiatives such as US 36 managed lane/BRT and bikeway project
implementation, Northwest Area Mobility Study consensus and completion, and
involvement in US 36 Mayors and Commissioners Coalition and 36 Commuting Solutions.
Key public improvements are progressing and being completed in segments:
South side of Pearl Multi-way Boulevard completed summer 2014
North side Pearl multi-use path (railroad tracks to Foothills) completed fall 2014
North side Pearl Multi-way Boulevard is being coordinated with Depot Square
construction
Junction Place Bridge over Goose Creek underway and also coordinated with
Depot Square
Supporting integrated planning efforts related to:
Civic Area Planning and Implementation
Envision East Arapahoe
CU East Campus planning and development
North Boulder Subcommunity Plan
Climate Commitment
Boulder Junction – continued planning and implementation
Access and Parking Management Strategy (AMPS)
Boulder County/City of Boulder Community Pass Feasibility Study Completed and
delivered to Commissioners and Council – Boulder County initiating next phase of study/
implementation planning through establishing Community Pass Policy and Technical
Committees which kicked off in Dec 2014.
Significant progress on Capital Bond projects and leveraged funding in the Capital
Improvement Program.
Capital Bond Projects such as 63rd Street Bridge reconstruction, Arapahoe
Reconstruction , street repair and reconstruction throughout the community,
multi-use path connections and missing sidewalk links,
Violet and US36 Intersection reconfiguration with joint funding from Boulder
County
Diagonal Reconstruction from 28th to 47th Street with Federal funding from the
TIP process and CDOT’s RAMP process
CEAP approval for Baseline Underpass just east of Broadway.
242
Table 8-56: Transportation Division Significant Changes Between 2014 and 2015 Budget
Public Works
Transportation Division
Key Initiatives for 2015
Deliver on new tax approved by voters in Nov 2013 – increased maintenance and operation
of the multi-modal system.
Support interdepartmental efforts to plan and construct the Community Culture and
Safety projects supported by the voters in Nov 2014, including Boulder Creek Path,
pedestrian scale lighting, University Hill improvements, and Coordination with Civic
area.
Complete 100% of transportation-related capital bond improvements by March 2015.
Complete flood recovery and repair projects initiated in 2013 and 2014.
Advance key initiatives of the recently updated Transportation Master Plan, including:
Innovations in the Pedestrian/Bicycle system achieving increased safety and
increased mode share across target markets (women, older adults and families
with children)
Increased and improved education and encouragement for safe use of and
expanded use of the multimodal system
Near-term, local transit service plans and programming with RTD to optimize the
opening of Depot Square and US 36 BRT
Advance 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
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), Envision East Arapahoe, Civic Area,
Climate Commitment, Comprehensive Housing Strategy, and Boulder Valley
Comprehensive Plan update
Successfully leverage external dollars to achieve local/regional goals through the
DRCOG Transportation Improvement Program (TIP), the federal TIGER program and
other leveraged funding opportunities.
Complete 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.
2014
Approved
Budget
2015
Approved
Budget
Total
Change
2014
FTE
2015
FTE
FTE
Change
Tranportation Master Plan Implementation $ - $ 700,000 $ 700,000 0.00 2.00 2.00
Transportation Operations and Maintenance - 333,442 333,442 0.00 0.00 0.00
Total Changes, Public Works - Transportation*1,033,442 $ 2.00
*Changes associated with Transportation Master Plan Implementation and 0.15 cent sales tax increase approved in November 2013
TRANSPORTATION FUND
243
Table 8-57 Transportation Division
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Division Administration & Support 4.05 679,899$ 4.36 882,500$ 4.36 913,821$ - 31,321$
Subtotal 4.05 679,899$ 4.36 882,500$ 4.36 913,821$ - 31,321$
Airport
Airport Maintenance and Operations 1.00 702,929$ 1.00 336,744$ 1.00 343,655$ - 6,911$
Subtotal 1.00 702,929$ 1.00 336,744$ 1.00 343,655$ - 6,911$
Planning and Operations
Employee Transportation Program 0.50 56,486$ 0.50 56,387$ 0.50 58,497$ - 2,110$
Forest Glen GID (Eco-Pass)- 10,056 - 15,081 - 15,081 - -
Multimodal Planning 3.84 892,672 3.84 760,079 5.11 920,967 1.26 160,888
Signal Maintenance and Upgrade 4.09 993,283 4.09 1,072,550 4.11 1,058,900 0.01 (13,650)
Signs and Markings 5.24 1,090,740 5.24 1,287,732 4.27 1,289,823 (0.97) 2,091
Street Lighting 0.09 1,355,639 0.09 1,472,408 0.11 1,661,702 0.01 189,294
Traffic Engineering 1.32 120,362 1.32 311,452 2.51 478,512 1.19 167,060
Transit Operations 1.14 2,775,025 1.14 3,421,719 2.16 4,060,773 1.02 639,054
Transportation System Management 0.20 88,529 0.20 104,389 0.20 82,192 - (22,197)
Travel Demand Management 1.99 742,125 1.99 775,081 2.13 1,209,250 0.14 434,169
Subtotal 18.43 8,124,917$ 18.43 9,276,878$ 21.10 10,835,697$ 2.67 1,558,819$
Project Management
Sidew alk Repair 0.90 212,776$ 0.90 314,657$ 1.01 337,916$ 0.10 23,259$
Street Repair and Maintenance 14.52 5,022,666 14.52 5,188,655 17.15 6,692,260 2.63 1,503,605
3rd Party Construction - 119,938 - 300,000 - 300,000 - -
Subtotal 15.42 5,355,380$ 15.42 5,803,312$ 18.15 7,330,176$ 2.73 1,526,864$
Transportation Maintenance
3.79 634,425$ 3.79 679,719$ 4.85 723,418$ 1.06 43,699$
Graffiti Maintenance 1.45 93,139 1.45 123,650 1.49 147,851 0.04 24,201
Median Maintenance 5.34 588,281 5.34 655,270 5.38 666,673 0.04 11,403
Street Snow and Ice Control 3.02 1,151,965 3.02 1,137,635 3.07 1,270,614 0.05 132,979
Street Sw eeping 3.23 389,239 3.23 457,373 3.77 378,557 0.54 (78,816)
Subtotal 16.83 2,857,049$ 16.83 3,053,647$ 18.56 3,187,113$ 1.73 133,466$
Capital Improvement Program 4.05 14,412,783$ 4.05 13,657,500$ 7.17 7,729,500$ 3.12 (5,928,000)$
Interdepartmental Charges - 1,555,013 - 1,719,244 - 1,983,404 - 264,160
Debt Service - - - - - 25,000 - 25,000
Subtotal 4.05 15,967,796$ 4.05 15,376,744$ 7.17 9,737,904$ 3.12 (5,638,840)$
Total 59.78 33,687,970$ 60.09 34,729,825$ 70.34 32,348,366$ 10.25 (2,381,459)$
Personnel 6,126,887$ 5,687,157$ 6,339,690$ 652,533$
Operating 10,749,010 10,083,734 10,546,286 462,552
Interdepartmental Charges 1,426,565 1,854,620 1,820,710 (33,910)
Capital 13,527,052 15,185,070 11,639,591 (3,545,479)
Debt Service - - 25,000 25,000
Other Financing 1,858,456 1,919,244 1,977,089 57,845
Total 33,687,970$ 34,729,825$ 32,348,366$ (2,381,459)$
Capital Improvement Program,
Interdepartmental Charges and
Debt Service
Bikeways/Multi-Use Path
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
STAFFING AND EXPENDITURE BY PROGRAM
EXPENDITURE BY CATEGORY
244
Table 8-57: Transportation Division
Department Detail Page (Cont.)
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
General 0.50 123,143$ 0.50 56,387$ 0.50 58,497$ - 2,110$
Airport 1.20 1,065,544 1.20 2,015,389 1.20 431,995 - (1,583,394)
Transportation 57.88 22,507,296 58.19 31,250,478 68.44 30,479,120 10.25 (771,358)
Transportation Development 0.20 92,789 0.20 917,490 0.20 711,674 - (205,816)
- 10,056 - 15,081 - 15,080 - -
Boulder Junction Improvement - 1,238,342 - 475,000 - 652,000 - 177,000
8,650,800 -
Total 59.78 33,687,970$ 60.09 34,729,825$ 70.34 32,348,366$ 10.25 (2,381,458)$
Capital Improvement Bond
Transit Pass General Improvement
District
STAFFING AND EXPENDITURE BY FUND
245
City of Boulder
Public Works
Utilities Division
2015 Annual Budget
$91,281,328
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
Administration and Emergency Planning/Response
Division Overview
Planning and Project Management
The Planning and Project Management group provides strategic planning,
permitting, public involvement, engineering, construction, and asset management
for the water, wastewater, and stormwater/flood management utilities.
System Maintenance
The Utilities Maintenance group maintains, operates, and repairs the water
distribution, wastewater collection, flood control channels, and storm water
collection systems of the city. This workgroup also performs all 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
246
Water Resources and Hydroelectric
The Water Resources and Hydroelectric 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, and 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.
Public Works
Utilities Division
Table 8-58: Utilities Division Summary Budget
2013
Actual
2014
Approved
2015
Approved
Administration 11.37 11.95 12.45
Planning and Project Management 6.92 6.92 8.17
Distribution and Collection System Maintenance 45.25 45.25 51.50
Water Resources and Hydroelectric 7.00 7.00 9.00
Water Treatment 26.00 26.00 26.00
Wastewater Treatment 29.00 29.00 29.00
Water Quality Environmental Services 21.75 21.75 22.75
Capital Improvement Program 6.30 6.30 8.05
TOTAL STAFFING 153.59 154.17 166.92
STAFFING
247
Public Works
Utilities Division
2014 Accomplishments
Flood recovery, repair and remediation continued through 2014 and will continue
through 2015, including coordination with FEMA for reimbursement. Recovery work
included sediment and debris removal from major drainageways, repair of drainageway
features such as drop structures and retaining walls, and repairs to other critical water
and wastewater infrastructure.
Staff presented information and received policy direction during the study session on
Flood Management. Discussions included information related to the Sept. 2013 flood
event and upcoming flood mapping and mitigation efforts. South Boulder Creek flood
mitigation alternatives were discussed, and follow-up efforts will focus on working
with the University of Colorado on the feasibility of using some of their South Campus
land for flood mitigation
Completion of flood mapping studies for Bear Canyon Creek and in the Canyon Creek/
Harrison Avenue levee
Developed the city’s Community Guide to Flood Safety
Wastewater collection system and interceptor condition assessment and debris removal
Replacement of over 25,000 feet of water main
Complete residuals pilot study for the Water Treatment Facility
Completed design for permit required WWTF improvements to more effectively remove
nitrogen
Implemented second phase of electric power use monitoring program at the WWTF
Initiation of Betasso Water Treatment Plant upgrade capital project with award of
design request for proposals
Design, bidding and initiation of reconstruction of the Sunshine Pipeline between
Sunshine Hydro and 4th & Mapleton
Complete structural rehabilitation and interior coating of the Gunbarrel Water Storage
Table 8-58: Utilities Division Summary Budget (Cont.)
2013
Actual
2014
Approved
2015
Approved
Administration 1,797,634$ 2,076,140$ 2,175,002$
Planning and Project Management 1,895,883 2,087,168 2,305,154
Water Resources and Hydroelectric 2,623,220 2,035,907 2,622,787
Water Treatment 4,593,810 4,699,333 4,655,178
Wastewater Treatment 4,910,241 5,134,520 5,166,106
Water Quality Environmental Services 3,320,880 3,508,594 3,792,779
Distribution and Collection System Maintenance 5,980,044 5,851,410 6,858,459
Capital Improvement Program, Cost Allocation,
Transfers and Capital Payments 25,093,921 31,246,340 63,705,862
TOTAL EXPENDITURE 50,215,632$ 56,639,412$ 91,281,328$
Transportation 181,356$ 171,231$ 182,107$
Water Utility 28,536,711 26,503,491 32,674,594
Wastew ater Utility 15,966,284 16,039,376 32,483,090
Stormwater/Flood Management Utility 5,531,281 13,925,314 25,941,537
TOTAL FUNDING 50,215,632$ 56,639,412$ 91,281,328$
EXPENDITURE
FUND
248
Public Works
Utilities Division
Tank
Completed new required water conservation reporting to the state under HB1051
Key Initiatives for 2015
Completion of flood mapping studies in the following areas: Upper Goose Creek,
Twomile Canyon Creek, Skunk Creek, Bluebell Creek, King’s Gulch and Boulder Slough
Bond, bidd and begin construction of the Wonderland Creek flood mitigation project
Mitigation planning for South Boulder Creek, Bear Canyon Creek, Gregory Creek and
Boulder Creek
Design and construction of localized drainage improvements
Implement new state water quality requirements for the city’s Municipal Separate Storm
Sewer System (MS4) Permit
Wastewater interceptor replacement/rehabilitation bond project
Increased lining of sanitary sewer pipes to reduce rainfall induced infiltration and
inflow
Wastewater Collection System Master Plan Update and Stormwater Master Plan Update –
to integrate data from the 2013 flood event
Begin construction of WWTF improvements to more effectively remove nitrogen
Continue increased waterline replacement to coordinate with residential street
reconstruction program
Continue maintenance work on the Barker Gravity Line through prioritized repair
projects
Pursue water treatment facility back-up generator alternatives
Conduct maintenance and repairs of various structural components at Betasso Water
Treatment Plant such as wastewater pumps, basin concrete repairs, crack sealing and
filter media replacement
Inspect and repair large plant isolation valves at Boulder Reservoir Water Treatment
Plant and install a new plant effluent meter
Continue Betasso Water Treatment Plant capital project alternatives analysis and
complete final design of improvements
Complete the reconstruction of the Sunshine Pipeline between Sunshine Hydro and 4th
& Mapleton
Internal inspection/condition assessment of the Lakewood Pipeline
Conduct Watershed Dam outlet inspections
Participate in state water quality work groups and Water Quality Control Commission
hearings to evaluate appropriate water quality criteria and regulatory impacts
Implement security and water quality monitoring improvements at source water and
treated water locations recommended in drinking water vulnerability assessment
Complete pre- and post-wildfire planning
Initiate a rate study for the Water, Wastewater and Stormwater/Flood Management
Utilities, which will include input from the Water Conservation Futures Study and the
work on commercial, industrial, and institutional water budgets
Improvements at the IBM lift station necessary to meet permit regulations
249
Table 8-59: Utilities Division Significant Changes Between 2014 and 2015 Budget
2014
Approved
Budget
2015
Approved
Budget
Total
Change
2014
FTE
2015
FTE
FTE
Change
Legal and Consulting $ 598,000 $ 791,000 $ 193,000 0.00 0.00 0.00
Water Resources Planner $ - $ 112,000 $ 112,000 0.00 1.00 1.00
Hazardous Waste $ 161,551 $ 176,051 $ 14,500 0.00 0.00 0.00
Wastewater Outreach & Compliance Coordinator - 185,800 185,800 0.00 1.00 1.00
Civil Engineer II - 26,625 26,625 0.00 0.75 0.75
Maintenance Person IV/Maint. Operations Assistant - 65,956 65,956 0.00 1.00 1.00
Hazardous Waste $ 151,594 $ 166,094 $ 14,500 0.00 0.00 0.00
Planner - 135,000 135,000 0.00 1.00 1.00
Project Manager - 150,000 150,000 0.00 1.00 1.00
Seasonal Flood Maintenance 305,701 330,701 25,000 0.00 0.00 0.00
Maintenance Person IV/Maint. Operations Assistant - 66,000 66,000 0.00 1.00 1.00
Maintenance Person III - 57,000 57,000 0.00 1.00 1.00
Maintenance Person III - 57,000 57,000 0.00 1.00 1.00
Maintenance Person III - 57,000 57,000 0.00 1.00 1.00
Maintenance Person II - 53,000 53,000 0.00 1.00 1.00
Maintenance Person II (Flood) - 93,000 93,000 0.00 1.00 1.00
Civil Engineer II - 8,875 8,875 0.00 0.25 0.25
Vacuum Truck - 400,000 400,000 0.00 0.00 0.00
Total Changes, Public Works - Utilities 1,714,256 $ 12.00
WATER UTILITY FUND
WASTEWATER UTILITY FUND
STORMWATER AND FLOOD MANAGEMENT UTILITY FUND
Public Works
Utilities Division
250
Table 8-60: Utilities Division
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Billing Services 5.75 841,937$ 5.75 814,363$ 5.75 831,283$ - 16,920$
Division Administration 5.62 955,697 6.20 1,261,777 6.70 1,343,720 0.50 81,943
Subtotal 11.37 1,797,634$ 11.95 2,076,140$ 12.45 2,175,002$ 0.50 98,862$
Planning and Project Management
Flood Management 0.75 486,597$ 0.75 572,713$ 1.25 650,810$ 0.50 78,097$
Planning and Project Management 6.17 1,409,286 6.17 1,514,455 6.92 1,654,344 0.75 139,889
Subtotal 6.92 1,895,883$ 6.92 2,087,168$ 8.17 2,305,154$ 1.25 217,986$
Collection System Maintenance 13.95 1,675,460$ 13.95 1,649,970$ 15.75 1,883,334$ 1.80 233,364$
Distribution System Maintenance 14.95 2,045,551 14.95 1,967,915 15.40 2,014,388 0.45 46,473
Flood Channel Maintenance 2.80 368,570 2.80 344,183 3.55 444,723 0.75 100,540
Meter Operations 8.00 1,247,568 8.00 1,244,881 6.00 1,160,465 (2.00) (84,416)
Storm Sewer Maintenance 5.55 642,895 5.55 644,461 10.80 1,355,549 5.25 711,088
Subtotal 45.25 5,980,044$ 45.25 5,851,410$ 51.50 6,858,459$ 6.25 1,007,049$
Water Resources and Hydroelectric
Hydroelectric Operations 3.00 471,414$ 3.00 411,838$ 3.00 463,858$ - 52,020$
Raw Water Facilities Operations 2.00 367,397 2.00 368,719 2.00 382,092 - 13,373
Water Resources Operations 2.00 1,784,408 2.00 1,255,350 4.00 1,776,838 2.00 521,488
Subtotal 7.00 2,623,220$ 7.00 2,035,907$ 9.00 2,622,787$ 2.00 586,880$
Water Treatment
Water Treatment Plants Operations 26.00 4,593,810$ 26.00 4,699,333$ 26.00 4,655,178$ - (44,155)$
Subtotal 26.00 4,593,810$ 26.00 4,699,333$ 26.00 4,655,178$ - (44,155)$
Wastewater Treatment
Marshall Landfill Operations - 23,757$ - 35,000$ - 35,000$ - -$
29.00 4,886,484 29.00 5,099,520 29.00 5,131,106 - 31,586
Subtotal 29.00 4,910,241$ 29.00 5,134,520$ 29.00 5,166,106$ - 31,586$
- 314,971$ - 313,145$ - 342,145$ - 29,000$
Industrial Pretreatment 3.81 394,291 3.76 404,402 3.87 423,638 0.11 19,236
Stormwater Permit Compliance 1.76 284,084 1.67 338,722 1.83 355,939 0.16 17,217
Stormwater Quality Operations 3.70 405,312 3.95 463,218 3.45 421,328 (0.50) (41,890)
Wastewater Quality Operations 3.99 555,863 3.96 588,304 5.02 792,643 1.06 204,339
Water Conservation 1.56 384,948 1.51 446,410 1.62 464,685 0.11 18,275
Water Quality Operations 6.93 981,412 6.90 954,393 6.96 992,402 0.06 38,009
Subtotal 21.75 3,320,880$ 21.75 3,508,594$ 22.75 3,792,779$ 1.00 284,185$
Capital Improvement Program 6.30 9,864,516$ 6.30 15,640,500$ 8.05 45,963,083$ 1.75 30,322,583$
Cost Allocation/ Transfers 2,877,587 3,017,533 2,694,141 (323,392)
Debt Service and Windy Gap 12,351,818 12,588,307 15,048,638 2,460,331
Subtotal 6.30 25,093,921$ 6.30 31,246,340$ 8.05 63,705,862$ 1.75 32,459,522$
Total 153.59 50,215,632$ 154.17 56,639,412$ 166.92 91,281,328$ 12.75 34,641,916$
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
Wastewater Treatment Plant
Distribution and Collection
System Maintenance
Water Quality Environmental
Services
Hazardous Materials Management
Capital Improvement Program,
Cost Allocation, Transfers and
Capital Payments
251
Table 8-60: Utilities Division
Department Detail Page (Cont.)
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2014 Approved to
2015 Approved2013 Actual
2015 Approved
Budget
2014 Approved
Budget
Personnel 13,284,442$ 13,159,877$ 14,370,658$ 1,210,781$
Operating 16,303,435 12,320,070 14,005,122 1,685,052
Interdepartmental Charges 2,449,630 1,886,475 2,041,309 154,834
Capital 5,347,893 16,300,400 46,705,464 30,405,064
Debt Service 9,952,645 9,955,057 11,464,634 1,509,577
Other Financing 2,877,587 3,017,533 2,694,141 (323,392)
Total 50,215,632$ 56,639,412$ 91,281,328$ 34,641,916$
Transportation 0.80 181,356$ 0.80 171,231$ 0.85 182,107$ 0.05 10,876$
Water Utility 74.88 28,536,711 74.57 26,503,491 75.40 32,674,594 0.83 6,171,103
Wastew ater Utility 56.72 15,966,284 57.12 16,039,376 61.23 32,483,090 4.11 16,443,714
21.19 5,531,281 21.68 13,925,314 29.44 25,941,537 7.76 12,016,223
Total 153.59 50,215,632$ 154.17 56,639,412$ 166.92 91,281,328$ 12.75 34,641,916$
Stormwater/Flood Management
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
252
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253
City of Boulder
Fund Financials
2015 Annual Budget
254Table 9-01: General Fund, 2015 Fund Financial 2013 2014 2015 2016 2017 2018 2019 2020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance38,530$ 40,08934,251$ 26,343$ 26,243$ 27,123$ 26,339$ 30,305$ Sources of FundsCurrent Revenue-Sales/Use Tax50,768$ 52,347$ 53,985$ 55,616$ 57,690$ 59,657$ 65,730$ 67,971$ Tax Increment (10th & Walnut) surplus1,107 530- - - - - - Food Service Tax607 628649 671 693 716 740 764 Property Tax19,488 20,20220,666 21,183 21,818 22,473 23,147 23,842 Public Safety Property Tax4,913 5,0845,200 5,330 5,490 5,655 5,824 5,999 Cable TV Franchise & PEG Fees1,424 1,4001,414 1,428 1,442 1,457 1,471 1,486 Liquor Occupation Tax956 672692 713 734 756 779 802 Telephone Occupation Tax800 774774 774 774 774 774 774 Utility Occupation Tax16,000 6,1806,365 6,556 6,753 4,753 4,896 5,042Accommodation Tax4,600 5,5675,734 5,906 6,083 6,266 6,454 6,647 Admission Tax591 606621 636 652 669 685 703 Xcel Franchise Fee- - - - - - - - Specific Ownership Tax1,496 1,3501,377 1,405 1,433 1,461 1,491 1,520 Tobacco Tax343 357357 357 357 357 357 357 NPP and Other Parking Revenue201 157169 169 169 169 169 169 Meters-Out of Parking Districts578 545545 545 545 545 545 545 Sale of Other Services1,170 537548 559 570 581 593 605 Sale of Goods68 8992 94 97 100 103 106 Licenses598 412424 437 450 464 478 492 Court Fees and Charges1,889 2,2002,200 2,200 2,200 2,200 2,200 2,200 Parking Violations2,210 2,1002,100 2,100 2,100 2,100 2,100 2,100 Other Fines & Penalties20 2728 29 30 30 31 32 Court Awards-DUI, No Ins. & Seized Property151 155160 164 169 174 180 185 Photo Enforcement Revenue1,472 1,4451,445 1,445 1,445 1,445 1,445 1,445 Other Governmental629 361372 383 394 406 418 431 Interest Income261 250255 260 265 271 276 282 Rental Income134 135139 143 148 152 157 161 Other Revenue32,179 350350 350 350 350 350 350 Housing/Human Services Fees336 148146 149 152 155 158 161 Parks Fees (see Other Revenue)216 271 192 193 194 195 196 197 Sub-Total Revenue105,205$ 104,878$ 106,999$ 109,796$ 113,199$ 114,332$ 121,746$ 125,369$ GENERAL
255 Table 9-01: General Fund, 2015 Fund Financial 2013 2014 2015 2016 2017 2018 2019 2020Actual Revised Approved Projected Projected Projected Projected ProjectedGENERALOther Revenue-Grants915$ 798$ 692$ 641$ 623$ 624$ 456$ 457$ Carryovers and Supplementals from Add'l Revenue - 761 - - - - - - Meters-Within Parking Districts2,884 2,8252,825 2,825 2,825 2,825 2,825 2,825 Trash Hauler Occupation Tax1,758 1,6631,670 1,687 1,704 1,721 1,738 1,755 Disposable Bag fees68 80200 190 181 171 163 155 Education Excise Tax (to Fund Balance Reserves)181 - - - - - - - Sub-Total Other Revenue5,806$ 6,127$ 5,387$ 5,343$ 5,333$ 5,341$ 5,182$ 5,192$ Transfers In-Cost Allocation - Current Opr Costs-All Funds7,547$ 7,841$ 8,037$ 8,097$ 8,421$ 8,421$ 8,758$ 8,758$ Other Transfers 324 116152 123 127 131 135 135 Mall Reimbursement from CAGID (see Revenue)- - - - - - - - Sub-Total Transfers In7,871$ 7,957$ 8,189$ 8,220$ 8,548$ 8,552$ 8,893$ 8,893$ Total Annual Sources 118,882$ 118,962$ 120,575$ 123,359$ 127,079$ 128,225$ 135,821$ 139,454$ 157,412$ 159,051$ 154,826$ 149,702$ 153,322$ 155,348$ 162,160$ 169,759$ Uses of FundsAllocations (excluding debt and transfers) -City Council192$ 220$ 223$ 229$ 236$ 243$ 250$ 258$ Municipal Court1,972 2,0472,214 2,282 2,253 2,323 2,396 2,471 City Attorney2,259 2,3402,881 2,966 3,059 3,154 3,253 3,354 City Clerk's Office646 633530 484 499 515 531 548 City Manager1,104 1,1361,373 1,415 1,459 1,505 1,552 1,600 West Nile Virus Program242 250250 250 250 250 250 250 Energy Strategy1, 22,512 2,3126,943 - - - - - Conference and Visitors Bureau1,513 1,5271,684 1,737 1,797 1,853 1,916 1,976 Non-departmental306 348248 133 133 133 133 133 Cyber Café Loan Repayments- 269- - - - - - Citywide Memberships122 142154 154 154 154 154 154 Total Sources (Including Beginning Fund Balance)
256Table 9-01: General Fund, 2015 Fund Financial 2013 2014 2015 2016 2017 2018 2019 2020Actual Revised Approved Projected Projected Projected Projected ProjectedGENERALContingency417 159146 146 146 146 146 146 Fuel Contingency- 190190 190 190 190 190 190 Extraordinary Personnel Expense20 120120 120 120 120 120 120 Waste Reduction Project (6400 Arapahoe)555 - - - - - - - DUHMD/Parking Svcs1,269 1,2141,582 1,547 1,332 1,374 1,417 1,461 Communications891 8421,076 1,109 1,144 1,179 1,216 1,254 Unemployment & Volunteer Ins183 107107 110 114 117 121 125 Property & Casualty Ins.1,510 1,6101,658 1,658 1,658 1,658 1,658 1,658 Compensated Absences844 730764 787 812 837 863 890 Worker's Compensation (Refund)- - - - - - - - Information Technology5,377 4,6504,725 4,855 4,929 5,083 5,242 5,405 IT/Technology Funding354 404404 404 404 404 404 404 IT/Telecommunications Funding48 4848 48 48 48 48 48 Human Resources1,997 2,2042,948 3,038 2,995 3,088 3,185 3,284 Finance3,302 3,5333,841 3,959 4,082 4,210 4,341 4,476 Campaign Financing59 - 46 - 46 - 46 - Police31,652 32,04133,666 34,592 35,672 36,786 37,934 39,118 Fire17,325 17,48018,339 18,753 19,338 19,942 20,564 21,206 Public Works4,450 1,9743,352 3,151 3,249 3,350 3,455 3,563 Municipal Facilities Fund- 880880 880 880 880 880 880 Equipment Replacement- 2626 26 26 26 26 26 Facilities Renovation & Replacement- 2,6191,669 1,669 1,669 1,669 1,669 1,669 Parks & Recreation4,574 4,5444,643 4,785 4,935 5,089 5,247 5,411 Library and Arts497 578578 596 614 633 653 674 Real Estate (Open Space)152 153149 154 158 163 168 174 Human Services6,710 6,6616,630 6,766 6,977 7,195 7,419 7,651 Housing27 158176 181 187 193 199 205 Humane Society Bldg Loan60 9494 94 94 94 94 94 Community Sustainability 4,352 1,9742,250 2,954 3,047 3,142 3,240 3,341 Police/Fire Old Hire Contribution376 626626 629 630 628 627 628 13th Street Voluntary Cleanup Loan repayment- 517 811 811 811 811 334 - Carryovers and Supplementals from Add'l Revenue- 761 - - - - - - Energy Contingency1,000 - - - - - other one-time230 698 - - - - - - Sub-Total Uses of Funds98,099$ 98,820$ 109,044$ 103,663$ 106,147$ 109,185$ 111,941$ 114,844$
257 Table 9-01: General Fund, 2015 Fund Financial 2013 2014 2015 2016 2017 2018 2019 2020Actual Revised Approved Projected Projected Projected Projected ProjectedGENERALDebt-Existing Debt-$ -$ -$ -$ -$ -$ -$ -$ Pension Obligation Bonds686 689687 686 685 687 688 687 CIS Bonds3,995 3,9953,995 3,994 3,995 3,334 3,331 3,331 Waste Reduction Project (6400 Arapahoe)698 428423 421 424 421 423 424 Sub-Total Debt5,379$ 5,112$ 5,105$ 5,101$ 5,104$ 4,442$ 4,442$ 4,442$ Transfers Out-Recreation Activity Fund1,594$ 1,453$ 1,378$ 1,420$ 1,465$ 1,510$ 1,557$ 1,606$ Planning and Development Services Fund2,130 2,1252,192 2,259 2,330 2,402 2,477 2,555 Affordable Housing Fund325 240240 240 240 240 240 240 Library Fund6,511 6,5876,586 6,788 6,999 7,218 7,443 7,676 Open Space Fund (Mountain Parks)1,072 1,1031,141 1,176 1,213 1,250 1,290 - CAGID and UHGID Funds (Parking Meter Revenue) 1,875 1,9501,950 1,950 1,950 1,950 1,950 1,950 CAGID 10th & Walnut debt/costs- - 285 293 275 284 266 272 Utilities Fund (Fire Training Center property)93 9393 93 93 93 93 93 Prop and Casualty Fund- - - - - - - - Transportation Fund (excess Photo Enforcement Rev)22 - - - - - - - Fleet Fund (interfund loan for Valmont Butte, hail damage)223 145145 145 145 145 145 145 Boulder Junction GID - Parking (interfund loan)- - 324 331 239 289 11 1 Adjustment to balance Pay Period 27 Reserve- - - - - - - Sub-Total Transfers Out13,845$ 13,696$ 14,334$ 14,695$ 14,948$ 15,382$ 15,473$ 14,537$ .15% Sales Tax Expenditures- Fund 117-$ -$ -$ -$ -$ -$ -$ -$ Sub-Total .15 Sales Tax-$ -$ -$ -$ -$ -$ -$ -$ Total Uses of Funds 117,323$ 117,628$ 128,483$ 123,459$ 126,199$ 129,009$ 131,855$ 133,823$ Current Surplus (Deficit)1,559$ 1,335$ (7,908)$ (100)$ 880$ (784)$ 3,966$ 5,631$ Less One-Time Expenditures-$ -$ (8,035)$ (1,062)$ (811)$ (811)$ (334)$ -$ Annual Surplus (Deficit)1,559$ 1,335$ 127$ 962$ 1,691$ 27$ 4,300$ 5,631$
258Table 9-01: General Fund, 2015 Fund Financial 2013 2014 2015 2016 2017 2018 2019 2020Actual Revised Approved Projected Projected Projected Projected ProjectedGENERALCarryovers and Supplementals from Fund Balance-$ 5,514$ -$ -$ -$ -$ -$ -$ Encumbrance Carryovers from Fund Balance- 1,658 - - - - - - Total Carryovers-$ 7,172$ -$ -$ -$ -$ -$ -$ Use of Pay Period 27 Reserve-$ -$ -$ -$ -$ -$ -$ -$ Ending Fund Balance BeforeReserves 40,089$ 34,251$ 26,343$ 26,243$ 27,123$ 26,339$ 30,305$ 35,936$ ReservesReserved per 10% -15% reserve policy17,461$ 16,356$ 17,891$ 18,423$ 18,836$ 19,258$ 19,710$ 20,005$ Legally restricted fund balance1,366 1,366 1,366 1,366 1,366 1,366 1,366 1,366 Restricted by Management2,881 2,767 2,767 2,767 2,767 2,767 2,767 2,767 Wage Accrual Reserve (PP27)1,070 1,431 1,792 2,153 2,514 2,875 3,236 3,597 Total Designations22,778$ 21,920$ 23,816$ 24,709$ 25,483$ 26,266$ 27,079$ 27,735$ Ending Fund Balance After Reserves 17,310$ 12,331$ 2,527$ 1,534$ 1,640$ 74$ 3,226$ 8,201$ 2 Previously titled Clean Energy Study.3 Includes $1.8 million insurance proceeds for 2013 Flood damages.1 The Utilities Occupation Tax expires at the end of 2017. Starting in 2018, if funding were not continued, either through contribution from a municipal electric utility or, barring the creation of a municipal electric utility, through tax renewal or other means, adjustments to expenditure would be made. For the purposes of current fund balance analysis, we have included ongoing revenue and corresponding expenditure in these years. This will be reviewed in the 2016 budget process.
259
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260Table 9-02: .25 Cent Sales Tax Fund, 2015 Fund Financial 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance3,566,024$ 3,435,682$ 1,205,244$ 1,026,083$ 1,522,346$ 2,206,984$ 3,078,660$ 4,127,166$ Sources of FundsSales Tax7,578,262$ 7,813,946$ 8,058,522$ 8,301,889$ 8,611,550$ 8,905,204$ 9,208,871$ 9,522,894$ Interest22,783 20,000 20,000 20,000 20,000 20,000 20,000 20,000 Valmont City Park 23,393 196,902 50,000 50,000 50,000 50,000 50,000 50,000 Grants and Donations15,000 - - - - - - - Other Revenue147,292 99,948 100,000 100,000 100,000 100,000 100,000 100,000 FEMA Flood Reimbursement- 22,720 - - - - - - Total Sources of Funds7,786,730$ 8,153,516$ 8,228,522$ 8,471,889$ 8,781,550$ 9,075,204$ 9,378,871$ 9,692,894$ Uses of FundsLand Operations and Maintenance1,711,950$ 1,921,249$ 2,126,779$ 2,639,315$ 2,692,101$ 2,745,943$ 2,800,862$ 2,856,879$ Valmont City Park Operations399,027 378,942 443,525 452,396 461,443 470,672 480,086 489,687 Dept. Administration474,565 664,124 839,331 864,511 890,446 917,160 944,674 973,015 Planning and Project Management184,825 187,218 203,372 209,473 215,757 222,230 228,897 235,764 Sports Field Maintenance470,229 480,633 497,844 507,801 517,957 528,316 538,882 549,660 Civic Park Complex75,000 75,000 75,000 75,000 75,000 75,000 75,000 Historical & Cultural13,441 50,000 50,000 50,000 50,000 50,000 50,000 50,000 FAM - Ongoing and Major Maintenance393,509 450,262 450,262 450,262 450,262 450,262 450,262 450,262 Capital Refurbishment Projects1,126,086 100,000 400,000 1,600,000 1,600,000 1,600,000 1,600,000 1,600,000 Cost Allocation 266,705 277,065 426,870 426,870 443,945 443,945 461,703 461,703 Debt Service2,196,950 2,190,850 2,194,700 - - - - - Capital Improvement Program489,278 800,000 512,051 700,000 700,000 700,000 700,000 700,000 Newcomers Legacy Playground- - 187,949 - - - - - Carryover/ & Encumbrances- 2,424,948 - - - - - - ATB's- 383,662 - - - - - - Flood Recovery Expenses190,508 - - - - - - - Total Uses of Funds7,917,073$ 10,383,953$ 8,407,683$ 7,975,627$ 8,096,912$ 8,203,528$ 8,330,366$ 8,441,970$ Ending Fund Balance Before Reserves3,435,682$ 1,205,244$ 1,026,083$ 1,522,346$ 2,206,984$ 3,078,660$ 4,127,166$ 5,378,090$ ReservesNewcomer Legacy-$ 187,949$ -$ -$ -$ -$ -$ -$ Coulehan Memorial- 32,711 - - - - - - Operating Reserve- - 385,384 727,563 1,109,537 1,125,529 1,144,555 1,161,295 Pay Period 27 Reserve9,300 18,600 32,600 46,600 60,600 74,600 88,600 102,600 Sick/Vacation/Bonus Reserve144,606 148,944 153,413 158,015 162,755 167,638 172,667 177,847 Total Reserves153,906$ 388,204$ 571,397$ 932,178$ 1,332,892$ 1,367,767$ 1,405,822$ 1,441,742$ Ending Fund Balance After Reserves3,281,776$ 817,040$ 454,686$ 590,168$ 874,092$ 1,710,893$ 2,721,344$ 3,936,348$ .25 CENT SALES TAX
261 Table 9-03: Affordable Housing Fund, 2015 Fund Financial 2013 2014 2015 2016 2017 2018 2019 2020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance15,142,349$ 19,137,989$ 6,490,757$ 6,534,301$ 6,547,082$ 6,559,863$ 6,572,644$ 6,585,426$ Sources of FundsCash In Lieu of Affordable Units7,076,132$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ Transfer from General Fund324,663 240,000 240,000 240,000 240,000 240,000 240,000 240,000 Proceeds from Line of Credit Projects (Pollard) 223,834 156,000 - - - - - - Miscellaneous Revenues124,181 - - - - - - - Interest150,334 30,000 20,000 20,000 20,000 20,000 20,000 20,000 Real Estate Sales450,000 - - - - - - - Housing Application Fees4,535 4,131 4,214 4,298 4,384 4,472 4,561 4,561 Other94,504 - - - - - - - Total Sources of Funds8,448,182$ 1,430,131$ 1,264,214$ 1,264,298$ 1,264,384$ 1,264,472$ 1,264,561$ 1,264,561$ Uses of FundsProgram Management303,293$ 445,527$ 563,210$ 481,882$ 501,157$ 521,203$ 542,051$ 542,051$ Cost Allocation44,130 45,844 128,965 49,585 51,569 53,631 55,777 55,777 Acquisition, Rehabilitation and Construction4,105,118 925,979 528,495 720,050 698,877 676,856 653,951 653,951 Project Carryover and Encumbrances- 12,660,014 - - - - - - Total Uses of Funds4,452,542$ 14,077,363$ 1,220,670$ 1,251,517$ 1,251,603$ 1,251,691$ 1,251,779$ 1,251,779$ Ending Fund Balance Before Reserves19,137,989$ 6,490,757$ 6,534,301$ 6,547,082$ 6,559,863$ 6,572,644$ 6,585,426$ 6,598,208$ ReservesSick/Vacation/Bonus Liability8,932$ 24,683$ 35,664$ 46,645$ 57,626$ 68,607$ 79,588$ 79,588$ Pay Period 27 Reserve4,228 6,080 7,880 9,680 11,480 13,280 15,080 15,080 Total Reserves13,160$ 30,763$ 43,544$ 56,325$ 69,106$ 81,887$ 94,669$ 94,669$ Ending Fund Balance After Reserves19,124,829$ 6,459,994$ 6,490,757$ 6,490,757$ 6,490,757$ 6,490,757$ 6,490,757$ 6,503,539$ AFFORDABLE HOUSING
262Table 9-04: Airport Fund, 2015 Fund Financial 2013 2014 2015 2016 2017 2018 2019 2020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance398,952$ 345,911$ 254,019$ 884,078$ 1,046,398$ 1,211,831$ 1,347,529$ 1,519,365$ Sources of FundsAirport Rental405,695$ 535,735$ 549,664$ 563,955$ 578,618$ 593,662$ 609,098$ 624,934$ Fuel Flowage Fees10,615 8,303 10,866 11,192 11,528 11,874 12,230 12,597 Fuel Tax Refund- - - - - - - - Federal Grant334,896 - - - - 191,500 - 3,600,000 State Grant- 1,400,000 - - - 210,638 - 650,000 Miscellaneous Revenues260,000 - - - - - - - Interest on Investments1,297 4,459 1,524 5,304 6,278 7,271 8,085 9,116 Sale of Land- - 500,000 - - Total Sources of Funds1,012,503$ 1,948,497$ 1,062,054$ 580,452$ 596,424$ 1,014,945$ 629,412$ 4,896,647$ Uses of Funds(0.00) 3.88%3.88% 3.88% 3.88% 3.88% 3.00% 3.00%Airport Management330,157$ 336,744$ 343,654$ 353,964$ 364,583$ 375,520$ 386,786$ 398,390$ ###Transportation Administration273,663 25,686 27,606 28,434 29,287 30,166 31,071 32,003 ###Cost Allocation99,109 102,959 35,734 35,734 37,120 38,561 39,718 40,909 Loan Repayment25,000 25,000 35,000 50,000 50,000 50,000 25,000 Capital Improvement Program362,615 1,550,000 - - - 434,999 - 4,500,000 Total Uses of Funds Total Uses of Funds1,065,544$ 2,040,389$ 431,995$ 418,132$ 430,991$ 879,246$ 457,574$ 4,971,302$ Ending Fund Balance Before Reserves345,911$ 254,019$ 884,078$ 1,046,398$ 1,211,831$ 1,347,529$ 1,519,365$ 1,444,708$ ReservesDesignated Reserve175,732$ 116,347$ 101,749$ 104,801$ 107,945$ 111,183$ 114,519$ 117,955$ Sick & Vacation Liability Reserve9,233 9,510 9,795 10,089 10,392 10,704 11,025 11,355 Pay Period 27 Reserve - 2013 & 20241,920 1,300 2,600 3,900 5,200 5,200 5,200 5,200 Total Reserves186,885$ 127,157$ 114,144$ 118,790$ 123,537$ 127,087$ 130,744$ 134,510$ Ending Fund Balance After Reserves159,026$ 126,862$ 769,934$ 927,607$ 1,088,294$ 1,220,442$ 1,388,622$ 1,310,198$ AIRPORT
263 Table 9-05: Boulder Junction Access District (GID) - TDM Fund, 2015 Fund Financial 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance$14,860$32,078 $112,573$46,706$14,652 $121,997 $232,540 $244,381Sources of Funds Property Tax17,772 17,601 25,319 38,032 65,921 72,558 198,513 198,513 Ownership Tax900 1,268 1,902 3,296 3,628 9,926 9,926 Payments In Lieu of Taxes 113,064 55,543 74,240 241,492 230,212 - - Interest on Investment157 177 698 290 91 756 1,442 1,515 Total Sources of Funds18,829$ 130,842$ 82,828$ 114,464$ 310,800$ 307,154$ 209,881$ 209,954$ Uses of Funds TDM Admin Personnel-$ -$ -$ 9,632$ 10,017$ 10,417$ 10,834$ 11,267$ TDM Admin NPE1,612 2,547 2,547 2,598 2,650 2,703 2,757 2,812 TDM Program NPE19,745 20,535 21,356 22,210 23,099 24,023 TDM Programs Eco Pass45,000 74,244 74,304 100,087 100,087 100,087 100,087 Car Share1,200 12,894 60 8,218 - - - Bike Share1,600 36,060 36,120 57,793 57,793 57,793 57,793 Transfers - Cost Allocation3,205 3,269 3,334 3,401 3,469 3,538 Total Uses of Funds1,612$ 50,347$ 148,695$ 146,518$ 203,455$ 196,611$ 198,039$ 199,520$ Ending Fund Balance Before Reserves32,077$ 112,573$ 46,706$ 14,652$ 121,997$ 232,540$ 244,382$ 254,815$ ReservesOperating Reserve161$ 5,035$ 14,870$ 14,652$ 20,345$ 19,661$ 19,804$ 19,952$ Total Reserves161$ 5,035$ 14,870$ 14,652$ 20,345$ 19,661$ 19,804$ 19,952$ Ending Fund Balance After Reserves31,916$ 107,538$ 31,836$ -$ 101,652$ 212,879$ 224,578$ 234,863$ BOULDER JUNCTION ACCESS DISTRICT (GID) - TDM
264Table 9-06: Boulder Junction Access District (GID) - Parking Fund, 2015 Fund Financial 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance7,074$ 28,386$ 42,777$ 43,280$ 44,440$ 44,643$ 51,474$ 51,690$ Sources of Funds Property Tax26,264$ 26,041$ 50,638$ 50,638$ 131,842$ 146,115$ 397,027$ 397,027$ Ownership Tax1,289 823 2,532 2,532 6,592 7,306 19,851 19,851 Interest on Investment130 126 265 268 276 277 319 320 Short term garage parking revenue37,500 41,250 45,375 49,913 54,904 60,394 Long term garage parking revenue18,000 19,800 23,760 28,512 34,214 41,057 Transfer from GF for loan gap payement324,365 331,073 238,792 289,453 10,801 696 Total Sources of Funds27,683$ 26,990$ 433,300$ 445,561$ 446,637$ 521,575$ 517,117$ 519,346$ Uses of Funds Parking Garage operations - Contract-$ -$ 42,389$ 43,661$ 44,971$ 46,320$ 47,710$ 49,141$ BJAD - GID/ Parking - Admin Personnel- - - 10,017 10,418 10,834 11,268 11,718 BJGID/Admin NonPersonnel4,085 10,314 10,314 10,520 10,731 10,945 11,164 11,387 Payment to CAGID for operating loan2,285 2,285 2,285 2,285 2,285 2,285 2,285 2,285 Cost Allocation5,433 5,542 5,653 5,766 5,881 5,999 Capital Acquisition66,217 66,217 66,217 Debt: Lease Purchase payment to Pederson Development- - 372,376 372,376 372,376 372,376 372,376 372,376 Total Uses of Funds6,371$ 12,599$ 432,798$ 444,402$ 446,433$ 514,744$ 516,901$ 519,124$ Ending Fund Balance Before Reserves28,386$ 42,777$ 43,280$ 44,440$ 44,643$ 51,474$ 51,690$ 51,912$ ReservesOperating Reserve637$ 1,260$ 43,280$ 44,440$ 44,643$ 51,474$ 51,690$ 51,912$ Total Reserves637$ 1,260$ 43,280$ 44,440$ 44,643$ 51,474$ 51,690$ 51,912$ Ending Fund Balance After Reserves27,749$ 41,517$ -$ -$ -$ -$ -$ -$ BOULDER JUNCTION ACCESS DISTRICT (GID) PARKING
265
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266Table 9-07: Boulder Junction Improvement Fund, 2015 Fund Financial 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance1,436,505$ 1,511,953$ 48,833$ 434,678$ 412,222$ 96,330$ 951,758$ 922,789$ Sources of FundsTransportation DET73,115$ 572,877$ 323,987$ 189,570$ 176,007$ 137,636$ 458,979$ 679,011$ Transportation Use Tax65,166 75,875 75,875 60,499 5,664 270,510 60,779 - GF Construction Use Tax175,947 193,482 193,482 154,272 14,444 689,800 154,987 - Parks Impact Fees104,578 506,425 207,816 136,694 213,478 134,856 543,083 892,715 Parks Use Tax27,153 31,615 31,615 25,208 2,360 112,712 25,325 - Parkland DET (Bldr Jcn)117,552 169,879 12,413 41,020 64,799 40,934 106,011 212,139 Parkland DET (Citywide) 104,279 38,465 192,325 192,325 161,553 192,325 115,395 19,233 Transfer - Transportation CIP 200,000 200,000 - - - - - - Interest on Investments8,657 5,333 332 2,956 2,803 655 6,472 6,275 Miscellaneous Revenues & Contributions437,343 - - - - - - - Estimated Revenue from ATB's & Carryover59,210 - - - - - - Total Sources of Funds1,313,789$ 1,853,161$ 1,037,845$ 802,544$ 641,108$ 1,579,428$ 1,471,031$ 1,809,373$ Uses of FundsDivision Administration46$ -$ -$ -$ -$ -$ -$ -$ Adopted Key Public ImprovementsTransportation Development Coordination262,818 75,000 75,000 75,000 75,000 - - - Trafic Signals41,517 - - - 532,000 - Junction Place Enhancements - Pearl to Goose Creek222,850 - - - - - - - Junction Place Enhancements - Goose Creek to Bluff- 400,000 577,000 - - - - - Junction Place Bridge at Goose Creek444,111 - - - - - - - Pearl Parkway 30th to Railroad267,000 - - - - - - - Parks Pocket Park- 281,539 - 750,000 350,000 350,000 - - Historic Depot- 787,405 - - - - - - Rail Plaza - - - - - 374,000 1,500,000 Appropriations from ATBs and Carryovers- $1,772,337- - - - - - Total Uses of Funds1,238,342$ $3,316,281 $652,000 $825,000 $957,000 $724,000 $1,500,000$0Ending Fund Balance Before Reserves1,511,953$ 48,833$ 434,678$ 412,222$ 96,330$ 951,758$ 922,789$ 2,732,162$ BOULDER JUNCTION IMPROVEMENT
267 Table 9-07: Boulder Junction Improvement Fund, 2015 Fund Financial (Cont.) Reserves Pay Period 27 Liability - - 1,500 3,000 4,500 6,000 7,500 9,000 Total Reserves-$ -$ 1,500$ 3,000$ 4,500$ 6,000$ 7,500$ 9,000$ Ending Fund Balance After Reserves1,511,953$ 48,833$ 433,178$ 409,222$ 91,830$ 945,758$ 915,289$ 2,723,162$ 2013 201420152016 2017 2018 2019 2020Actual Revised Approved Projected Projected Projected Projected Projected
268Table 9-08: Capital Development Fund, 2015 Fund Financial CAPITAL DEVELOPMENT201320142015201620172018 2019 2020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance6,301,706$ 2,943,508$ 3,880,721$ 5,153,993$ 6,554,424$ 7,963,642$ 9,381,695$ 10,331,533$ Sources of FundsExcise Taxes90,605$ 138,310$ 126,382$ 126,382$ 126,382$ 126,382$ 126,382$ 126,382$ Interest - Excise Taxes33,886 31,726 19,120 23,175 29,027 34,915 40,838 41,526 Impact Fees661,160 427,449 485,878 485,878 485,878 485,878 485,878 485,878 Interest - Impact Fees6,922 7,844 11,245 14,305 17,557 20,829 24,122 27,437 Transfer in from General Fund- 516,550 811,200 811,200 811,200 811,200 334,101 - Total Sources of Funds792,572$ 1,121,879$ 1,453,825$ 1,460,940$ 1,470,043$ 1,479,203$ 1,011,322$ 681,223$ Uses of FundsCost Allocation16,339$ 16,974$ 3,888$ 4,005$ 4,125$ 4,249$ 4,376$ 4,507$ Excise Tax Administration5,953 6,131 6,315 6,505 6,700 6,901 7,108 7,108 Capital Improvement Program- Excise Tax3,427,740 50,000 170,350 50,000 50,000 50,000 50,000 50,000 Capital Improvement Program- Impact Fees700,739 - - - - - - - Appropriations from ATBs & Carryovers - Excise Tax- - - - - - - - Appropriations from ATBs & Carryovers - Impact Fees- 111,561 - - - - - - Total Uses of Funds4,150,771$ 184,666$ 180,553$ 60,510$ 60,825$ 61,150$ 61,484$ 61,615$ Ending Fund Balance Before Reserves2,943,508$ 3,880,721$ 5,153,993$ 6,554,424$ 7,963,642$ 9,381,695$ 10,331,533$ 10,951,141$ ReservesRestricted Reserve - Excise Tax500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ Restricted Balance - Excise Tax1,549,419 2,162,900 2,937,222 3,837,457 4,743,229 5,654,564 6,094,389 6,202,841 Restricted Balance - Impact Fee894,089 1,217,821 1,714,944 2,215,127 2,718,562 3,225,269 3,735,269 4,248,585 Total Reserves2,943,508$ 3,880,721$ 5,152,166$ 6,552,585$ 7,961,791$ 9,379,833$ 10,329,658$ 10,951,426$ Ending Fund Balance After Reserves-$ -$ 1,827$ 1,839$ 1,851$ 1,863$ 1,875$ (285)$ Note:Excise Tax Minimum Reserve $500,000
269 Table 9-09: 2011 Capital Improvement Bond Fund, 2015 Fund Financial 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance46,345,629$ 22,150,893$ 3,057,109$ -$ -$ -$ -$ -$ Sources of FundsInterest Income124,397$ 59,456$ 8,206$ -$ -$ -$ -$ -$ Other2,234 - - - - - - - Total Sources of Funds126,631$ 59,456$ 8,206$ -$ -$ -$ -$ -$ Uses of FundsCapital Improvement Bond Capital Projects 24,321,367$ 19,153,240$ 3,065,314$ -$ -$ -$ -$ -$ Total Uses of Funds24,321,367$ 19,153,240$ 3,065,314$ -$ -$ -$ -$ -$ Ending Fund Balance Before Reserves22,150,893$ 3,057,109$ 0$ -$ -$ -$ -$ -$ Total Reserves-$ -$ -$ -$ -$ -$ -$ -$ Ending Fund Balance After Reserves22,150,893$ 3,057,109$ -$ -$ -$ -$ -$ -$ Note: All bond proceeds were appropriated in 2012. Expenditure amounts shown in 2013, 2014, and 2015 are anticipated expenditures on bond projects through carryover and encumbrance.2011 CAPITAL IMPROVEMENT BOND
270Table 9-10: Climate Action Plan Fund, 2015 Fund Financial CLIMATE ACTION PLAN201320142015201620172018Actual Revised Approved Projected Projected ProjectedBeginning Fund Balance829,695$ 1,123,681$ 250,250$ 208,641$ 210,429$ 209,146$ Sources of FundsClimate Action Plan Tax 1,877,164$ 1,840,000$ 1,853,000$ 1,853,000$ 1,853,000$ 463,250$ Interest6,742 5,600 5,572 5,544 5,516 1,379 Miscellaneous417 - - - - - Grant Revenue7,500 - - - - - Total Sources of Funds1,891,824$ 1,845,600$ 1,858,572$ 1,858,544$ 1,858,516$ 464,629$ Uses of FundsCAP Administration83,708$ 137,353$ 38,008$ 38,008$ 38,008$ 9,503$ CAP Communications45,412 85,000 85,000 85,000 85,000 21,250 Program Tracking and Evaluation120,276 110,458 100,371 100,371 100,371 25,093 Boulder's Energy Future187,467 - - - - - Market Innovation- 180,000 200,000 200,000 200,000 50,000 Commercial Energy678,892 860,404 857,402 857,402 857,402 349,577 Residential Energy472,083 472,385 520,938 474,561 474,561 191,454 Boulder County Sustainability Grant10,000 - - - - - Cost Allocation - - 98,461 101,415 104,457 26,898 Carryover, Encumbrances and Adjustments to Base- 873,432 - - - Total Uses of Funds1,597,838$ 2,719,032$ 1,900,180$ 1,856,757$ 1,859,799$ 673,775$ Ending Fund Balance Before Reserves1,123,681$ 250,250$ 208,641$ 210,429$ 209,146$ -$ Reserves Pay Period 27 - 2013 Reserve9,114$ 14,614$ 20,114$ 25,614$ 31,114$ -$ Emergency Reserve50,000 50,000 50,000 50,000 50,000 - Total Reserves59,114$ 64,614$ 70,114$ 75,614$ 81,114$ -$ Ending Fund Balance After Reserves1,064,567$ 185,636$ 138,527$ 134,815$ 128,032$ -$ Note:CAP Tax sunsets in March of 2018.
271 Table 9-11: Community Development Block Grant Fund, 2015 Fund Financial 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ Sources of FundsFederal Grant Revenue Received-$ -$ -$ -$ -$ -$ -$ -$ Current Year Federal Grant739,470 684,180 648,740 648,740 648,740 648,740 648,740 648,740 Available Prior Years Grant Balances- 961,074 - - - - - - Sale Proceeds- - - - - - - - Third Party Reimbursements- - - - - - - - Total Sources of Funds739,470$ 1,645,254$ 648,740$ 648,740$ 648,740$ 648,740$ 648,740$ 648,740$ Uses of FundsProgram Management97,353$ 170,355$ 182,654$ 189,047$ 195,663$ 202,512$ 209,600$ 216,936$ Cost Allocation27,798 28,878 14,954 15,552 16,174 16,821 17,494 18,194 Community Development and Housing Activities614,318 484,947 451,132 444,141 436,902 429,407 421,646 413,610 Program Carryover and Encumbrances- 961,074 - - - - - - Total Uses of Funds739,470$ 1,645,254$ 648,740$ 648,740$ 648,740$ 648,740$ 648,740$ 648,740$ 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)
272Table 9-12: Community Housing Assistance Program Fund, 2015 Fund Financial 2013201420152016201720182019 2020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance3,346,615$ 2,045,343$ 52,645$ 32,315$ 36,003$ 39,719$ 43,464$ 47,240$ Sources of Funds2,033,440 2,080,131 2,132,134 2,196,098 2,261,981 2,329,840 2,399,736 Base Property Tax1,960,410$ 1,602,000$ 1,639,782$ 1,682,978$ 1,733,468$ 1,799,351$ 1,867,210$ 1,937,106$ De-Bruced Property Tax- 431,440 440,349 449,156 462,630 462,630 462,630 462,630 Housing Excise Tax148,502 150,000 150,000 200,000 250,000 250,000 250,000 250,000 Interest19,556 19,780 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 Units129,361 - - - - - - - Other4,428.17 - - - - - - - Total Sources of Funds2,262,256$ 2,323,220$ 2,365,771$ 2,467,774$ 2,581,738$ 2,647,621$ 2,715,480$ 2,785,376$ Uses of FundsOperating:Program Management538,582$ 588,194$ 490,434$ 510,051$ 530,453$ 551,672$ 573,738$ 596,688$ Cost Allocation38,629 40,129 57,079 59,362 61,737 64,206 66,774 69,445 Excise Tax Administration5,953 6,131 6,315 6,504 6,700 6,900 7,108 7,321 Housing Project Grants/Funding: Acquisition, Rehabilitation and Construction2,980,364 1,671,550 1,832,274 1,888,168 1,979,132 2,021,098 2,064,084 2,108,115 Project Carryover and Encumbrances- 2,009,913 - - - - - - Total Uses of Funds3,563,528$ 4,315,917$ 2,386,102$ 2,464,085$ 2,578,022$ 2,643,876$ 2,711,704$ 2,781,569$ Ending Fund Balance Before Reserves2,045,343$ 52,645$ 32,315$ 36,003$ 39,719$ 43,464$ 47,240$ 51,046$ ReservesSick/Vacation/Bonus Reserve15,916$ 16,553$ 17,215$ 17,903$ 18,619$ 19,364$ 20,139$ 20,944$ Pay Period 27 Reserve3,840 12,100 15,100 18,100 21,100 24,100 27,100 30,100 Total Reserves19,756$ 28,653$ 32,315$ 36,003$ 39,719$ 43,464$ 47,240$ 51,046$ Ending Fund Balance After Reserves2,025,587$ 23,993$ -$ -$ -$ -$ -$ -$ 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
273 Table 9-13: Compensated Absences Fund, 2015 Fund Financial 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance1,699,871$ 1,732,116$ 1,425,368$ 1,364,234$ 1,297,135$ 1,223,326$ 1,142,476$ 1,054,238$ Sources of FundsTransfer from the General Fund121,240$ -$ -$ -$ -$ -$ -$ -$ 1% Transfer from the General Fund722,415 730,411 763,913 783,011 802,586 822,651 843,217 864,297 Interest on Investments 10,983 10,219 8,837 8,868 8,431 7,952 7,426 6,853 Total Sources of Funds854,638$ 740,630$ 772,750$ 791,878$ 811,017$ 830,602$ 850,644$ 871,151$ Uses of FundsRetirement and Termination Payout786,927$ 1,010,535$ 826,274$ 851,062$ 876,594$ 902,891$ 929,978$ 957,878$ Cost Allocation35,466 36,843 7,611 7,915 8,232 8,561 8,904 9,260 Total Uses of Funds822,393$ 1,047,378$ 833,885$ 858,977$ 884,826$ 911,453$ 938,882$ 967,138$ Ending Fund Balance 1,732,116$ 1,425,368$ 1,364,234$ 1,297,135$ 1,223,326$ 1,142,476$ 1,054,238$ 958,251$ COMPENSATED ABSENCES
274Table 9-14: Computer Replacement Fund, 2015 Fund Financial 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance6,708,650$ 6,678,894$ 6,584,855$ 5,880,904$ 6,110,664$ 6,348,662$ 6,110,473$ 5,067,613$ Sources of FundsTransfer In - Workstation contributions1,794,033$ 1,771,110$ 1,954,434$ 1,964,206$ 1,974,027$ 1,983,898$ 1,993,817$ 2,003,786$ Misc Used Equipment Sales5,413 - - - - - - - Interest43,481 45,018 18,439 16,468 17,111 17,777 17,110 14,190 Total Sources of Funds1,842,927$ 1,816,128$ 1,972,873$ 1,980,674$ 1,991,138$ 2,001,675$ 2,010,927$ 2,017,976$ Uses of FundsComputer Replacements 320,117$ 758,694$ 578,813$ 607,753$ 487,592$ 511,971$ 537,570$ 564,448$ Departmental Surplus- - 536,000 - - - - - City-Wide Replacements1,539,700 1,138,106 1,545,186 1,126,167 1,248,385 1,710,558 2,498,709 2,540,270 Cost Allocation12,867 13,367 16,825 16,993 17,163 17,335 17,508 17,683 Total Uses of Funds1,872,684$ 1,910,167$ 2,676,824$ 1,750,914$ 1,753,140$ 2,239,864$ 3,053,787$ 3,122,401$ Ending Fund Balance Before Reserves6,678,894$ 6,584,855$ 5,880,904$ 6,110,664$ 6,348,662$ 6,110,473$ 5,067,613$ 3,963,189$ ReservesReplacement ReserveBeginning Reserve Requirement -$ 2,227,864$ 2,294,666$ 2,153,574$ 2,623,497$ 2,962,086$ 2,939,958$ 2,223,320$ Annual Increase to Replacement Reserve- 652,837 653,878 686,572 720,900 756,945 833,203 874,864 Decrease for Replacement Purchases- (586,035) (794,970) (216,649) (382,312) (779,073) (1,549,842) (1,501,396) Total Reserves-$ 2,294,666$ 2,153,574$ 2,623,497$ 2,962,086$ 2,939,958$ 2,223,320$ 1,596,787$ Ending Fund Balance After Reserves6,678,894$ 4,290,189$ 3,727,330$ 3,487,167$ 3,386,577$ 3,170,515$ 2,844,294$ 2,366,402$ COMPUTER REPLACEMENT
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276Table 9-15: Downtown Commercial District Fund, 2015 Fund Financial DOWNTOWN COMMERCIAL DISTRICT20132014201520162017201820192020ActualRevised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance4,332,420$ 5,493,478$ 5,193,190$ 3,441,412$ 4,537,948$ 5,648,626$ 6,671,610$ 8,734,193$ Sources of FundsProperty/Owner. Tax1,110,605$ 1,105,829$ 1,127,946$ 1,150,505$ 1,173,515$ 1,196,986$ 1,220,925$ 1,245,343$ Short Term Fees 1,996,216 1,600,625 1,666,805 1,681,517 1,696,376 1,711,383 1,723,388 1,738,665 Long Term Fees2,527,735 2,660,973 3,048,320 3,048,320 3,170,253 3,170,253 3,297,063 3,297,063 Meterhood & Tokens 43,933 35,000 35,000 35,000 35,000 35,000 35,000 35,000 Interest28,405 22,775 32,198 21,337 28,135 35,021 41,364 54,152 Rental Income205,517 180,500 175,500 177,250 179,018 180,803 182,606 184,427 Miscellaneous16,589 20,535 15,165 15,194 $15,22315,252 15,282 15,312 Transfers In Meters1,475,000 1,525,000 1,525,000 1,525,000 1,525,000 1,525,000 1,525,000 1,525,000 Transfer in for 1000 Walnut - - 284,748 293,273 274,833 283,297 265,980 272,004 10th/Walnut - Property, Sales, Accommodations and TIF1,829,734 889,575 - - - - - - 10th/Walnut- other Revenue13,224 39,151 39,543 39,938 40,338 40,741 41,149 41,560 Total Sources of Funds9,246,958$ 8,079,963$ 7,950,225$ 7,987,334$ 8,137,690$ 8,193,736$ 8,347,756$ 8,408,526$ Uses of FundsOperating:- Parking Operations1,833,617$ 1,935,867$ 2,060,849$ 2,071,441$ 2,132,780$ 2,196,142$ 2,261,600$ 2,329,229$ Major Maintenance/Improvements - Parking848,250 250,000 1,325,000 250,000 250,000 250,000 250,000 250,000 Downtown & University Hill Management Division943,519 997,394 1,229,805 1,143,966 1,180,952 1,219,242 1,258,885 1,299,930 Eco-Pass Program795,250 $843,125843,125 859,988 877,187 894,731 912,626 930,878 Major Maintenance/Improvements - Downtown253,990 225,000 225,000 225,000 225,000 225,000 225,000 225,000 Sick/Vacation Accrual(8,487) 12,555 12,555 13,057 13,579 14,123 14,688 15,275 Capital Replacement Reserve165,675 165,675 165,675 165,675 165,675 165,675 165,675 165,675 Debt- Series 19981,008,000 1,012,910 1,016,920 1,021,498 1,024,093 1,030,013 - - Bond Refunding- - - - - - - - Trinity Luteran- - 1,700,000 - - - - - Series 2003 (10th and Walnut)901,407 817,214 819,300 821,088 822,574 823,761 826,890 825,063 Transfers- Cost Allocation 229,373 238,283 316,327 332,143 348,750 366,188 384,497 403,722 Carryover, Encumbrances and Adjustments- $721,674- - - - - - Excess TIF to City of Boulder1,106,820 1,173,109 - - - - - - Total Uses of Funds8,077,413$ 8,392,806$ 9,714,556$ 6,903,855$ 7,040,591$ 7,184,875$ 6,299,860$ 6,444,772$ Less: Sick/Vacation Accrual Adjustment8,487$ (12,555)$ (12,555)$ (13,057)$ (13,579)$ (14,123)$ (14,688)$ (15,275)$ Ending Fund Balance Before Reserves5,493,478$ 5,193,190$ 3,441,414$ 4,537,948$ 5,648,626$ 6,671,610$ 8,734,193$ 10,713,222$
277 Table 9-15: Downtown Commercial District Fund, 2015 Fund Financial (Cont.) 20132014201520162017201820192020ActualRevised Approved Projected Projected Projected Projected ProjectedReserves Designated Reserve436,235$ 442,962$ 586,201$ 472,913$ 484,517$ 496,491$ 508,847$ 521,599$ Pay Period 27 - 2013 Reserve72,73686,23699,736113,236126,736140,236153,736167,236 Sick and Vacation Liability Reserve143,225155,780168,335181,392194,972209,094223,782239,057 Reserve-CAGID 10th and Walnut Debt Service285,089285,089285,089285,089285,089285,089285,089285,089Total Reserves937,285$ 970,067$ 1,139,361$ 1,052,630$ 1,091,314$ 1,130,911$ 1,171,454$ 1,212,981$ Ending Fund Balance After Reserves4,556,193$ 4,223,123$ 2,302,053$ 3,485,318$ 4,557,312$ 5,540,699$ 7,562,739$ 9,500,242$
278Table 9-16: Equipment Replacement Fund, 2015 Fund Financial 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance6,126,607$ 4,132,852$ 2,982,036$ 3,434,795$ 3,691,921$ 3,915,495$ 3,321,241$ 3,504,917$ Sources of FundsDepartment Contributions699,910$ 773,314$ 976,640$ 722,689$ 744,370$ 766,701$ 789,702$ 813,393$ Interest on Investments 35,942 29,017 18,489 22,326 23,997 25,451 21,588 22,782 Miscellaneous Revenues35,324 - - - - - - - Total Sources of Funds771,176$ 802,331$ 995,129$ 745,015$ 768,367$ 792,152$ 811,290$ 836,175$ Uses of FundsEquipment Purchases231,036$ 1,892,623$ 498,856$ 443,069$ 498,631$ 1,338,858$ 578,640$ 319,902$ Other Financing Uses2,487,705 - - - - - - - Support Services28,200 41,835 36,775 37,878 39,015 40,185 41,391 42,632 Cost Allocation17,990 18,689 6,739 6,941 7,149 7,364 7,585 7,812 Appropriations from ATBs & Carryovers- - - - - - - - Total Uses of Funds2,764,931$ 1,953,147$ 542,370$ 487,888$ 544,795$ 1,386,407$ 627,615$ 370,347$ Ending Fund Balance Before Reserves4,132,852$ 2,982,036$ 3,434,795$ 3,691,921$ 3,915,495$ 3,321,241$ 3,504,917$ 3,970,746$ ReservesPay Period 27 Reserve-$ 250$ 500$ 750$ 1,000$ 1,250$ 1,500$ 1,750$ Sick/Vacation/Bonus Reserve674 874 1,074 1,274 1,474 1,674 1,874 2,074 Department Balances4,132,178 2,980,912 3,433,221 3,689,897 3,913,021 3,318,317 3,501,543 3,966,922 Total Reserves4,132,852$ 2,982,036$ 3,434,795$ 3,691,921$ 3,915,495$ 3,321,241$ 3,504,917$ 3,970,746$ Ending Fund Balance After Reserves-$ -$ -$ -$ -$ -$ -$ -$ Note:Minimum Fund Balance: $637,782 or 10% Projected Equipment Replacement ValueEQUIPMENT REPLACEMENT
279 Table 9-17: Facility Renovation and Replacement Fund, 2015 Fund Financial 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance7,163,815$ 10,676,886$ 3,096,658$ 2,376,334$ 1,987,491$ 2,212,472$ 2,574,801$ 1,904,838$ Sources of FundsDepartment Contributions714,425$ 480,985$ 488,985$ 488,985$ 488,985$ 488,985$ 488,985$ 488,985$ Transfers From Major Maintenance1,795,472 2,700,841 1,668,841 1,668,841 1,668,841 1,668,841 1,668,841 1,668,841 Energy Performance Contract941,547 697,121 685,140 685,140 685,140 685,140 685,140 685,140 Interest Earnings54,654 14,945 19,199 15,446 12,919 14,381 16,736 12,381 Other Revenues397,815 - - - - - - - Appropriations from ATBs4,149,679 401,675 - - - - - - Total Sources of Funds8,053,592$ 4,295,567$ 2,862,165$ 2,858,412$ 2,855,885$ 2,857,347$ 2,859,702$ 2,855,347$ Uses of FundsOperating Project Expenses3,149,825$ 1,644,000$ 891,526$ 891,526$ 891,526$ 891,526$ 891,526$ 891,526$ Support Services23,165 23,312 19,131 19,705 20,296 20,905 21,532 22,178 Cost Allocation46,022 47,810 66,785 68,789 70,852 72,978 75,167 77,422 Energy Efficiency Lease850,498 842,495 875,048 900,235 929,230 959,609 991,440 991,440 Capital Improvements Program471,011 987,000 1,730,000 1,367,000 719,000 550,000 1,550,000 550,000 Appropriations from ATBs & Carryover- 8,331,179 - - - - - - Total Uses of Funds4,540,521$ 11,875,795$ 3,582,490$ 3,247,254$ 2,630,904$ 2,495,018$ 3,529,665$ 2,532,566$ Ending Fund Balance Before Reserves10,676,886$ 3,096,658$ 2,376,334$ 1,987,491$ 2,212,472$ 2,574,801$ 1,904,838$ 2,227,619$ ReservesPay Period 27 Reserve-$ 1,000$ 2,000$ 3,000$ 4,000$ 5,000$ 6,000$ 7,000$ Sick/Vacation/Bonus Reserve3,534 4,184 4,834 5,484 6,134 6,784 7,434 8,084 Departmental Balances10,545,840 2,963,962 2,241,988 1,851,495 2,074,826 2,435,505 1,763,892 2,085,023 Dushanbe Teahouse Balance127,512 127,512 127,512 127,512 127,512 127,512 127,512 127,512 10,676,886$ 3,096,658$ 2,376,334$ 1,987,491$ 2,212,472$ 2,574,801$ 1,904,838$ 2,227,619$ Ending Fund Balance After Reserves-$ -$ -$ -$ -$ -$ -$ -$ FACILITY RENOVATION AND REPLACEMENT
280Table 9-18: Fleet Operations Fund, 2015 Fund Financial 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance289,296$ 4,318$ 139,991$ 631,249$ 547,162$ 574,559$ 602,298$ 630,392$ Sources of FundsVehicle Charges2,615,095$ 2,823,336$ 3,309,106$ 3,085,589$ 3,336,221$ 3,328,595$ 3,345,431$ 3,311,554$ Vehicle Acquisition Charges611,527 618,220 575,512 331,618 307,522 433,252 538,069 697,250 Interest Earnings536 3,528 868 4,103 3,557 3,735 3,915 4,098 Other Revenues445,097 371,000 368,500 368,500 368,500 368,500 368,500 368,500 Total Sources of Funds3,672,255$ 3,816,084$ 4,253,986$ 3,789,810$ 4,015,799$ 4,134,081$ 4,255,915$ 4,381,401$ Uses of FundsOperating Expenditures3,649,535$ 3,496,687$ 3,423,734$ 3,526,446$ 3,632,239$ 3,741,206$ 3,853,442$ 3,969,046$ Building Replacement57,055 57,055 57,055 57,055 57,055 57,055 57,055 57,055 Cost Allocation250,643 86,793 281,939 290,397 299,109 308,082 317,324 326,844 Appropriations from ATBs & Carryovers- 39,876 - - - - - - Total Uses of Funds3,957,233$ 3,680,411$ 3,762,727$ 3,873,897$ 3,988,402$ 4,106,343$ 4,227,821$ 4,352,944$ Ending Fund Balance Before Reserves4,318$ 139,991$ 631,249$ 547,162$ 574,559$ 602,298$ 630,392$ 658,850$ ReservesPay Period 27 Reserve-$ 9,500$ 19,000$ 28,500$ 38,000$ 47,500$ 57,000$ 66,500$ Sick/Vacation/Bonus Reserve111,934 118,380 124,826 131,272 137,718 144,164 150,610 157,056 Operating Reserve (107,616) 12,111 487,424 387,390 398,840 410,634 422,782 435,294 Total Reserves4,318$ 139,991$ 631,250$ 547,162$ 574,558$ 602,298$ 630,392$ 658,850$ Ending Fund Balance After Reserves-$ -$ -$ -$ -$ -$ -$ -$ FLEET OPERATIONS
281 Table 9-19: Fleet Replacement Fund, 2015 Fund Financial 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance9,933,922$ 10,212,190$ 8,201,450$ 7,450,323$ 9,652,079$ 12,128,187$ 13,499,980$ 13,918,456$ Sources of FundsFleet Replacement Charges5,075,315$ 5,648,788$ 6,256,703$ 6,322,955$ 6,359,977$ 6,440,832$ 6,481,268$ 6,543,590$ Sale of Assets461,182 361,019 339,879 219,151 207,223 269,460 321,344 400,139 Interest Earnings66,629 36,243 49,682 48,427 62,739 78,833 87,750 90,470 Other Revenues182,264 174,000 145,151 145,151 145,151 145,151 145,151 145,151 Total Sources of Funds5,785,389$ 6,220,051$ 6,791,415$ 6,735,684$ 6,775,091$ 6,934,276$ 7,035,513$ 7,179,350$ Uses of FundsFleet Purchases5,167,300$ 7,182,200$ 7,330,637$ 4,316,180$ 4,075,217$ 5,332,519$ 6,380,689$ 7,972,499$ Support Services54,115 59,054 100,771 103,794 106,908 110,115 113,419 116,821 Building Replacement17,155 17,155 17,155 17,155 17,155 17,155 17,155 17,155 Cost Allocation268,551 260,380 93,980 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$ 7,542,542$ 4,533,928$ 4,298,983$ 5,562,483$ 6,617,037$ 8,215,423$ Ending Fund Balance 10,212,190$ 8,201,450$ 7,450,323$ 9,652,079$ 12,128,187$ 13,499,980$ 13,918,456$ 12,882,382$ Note:Minimum Fund Balance: 10% Value of Fleet = $3.6 millionFLEET REPLACEMENT
282Table 9-20: Home Investment Partnership Grant Fund, 2015 Fund Financial 2013201420152016201720182019 2020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ Sources of FundsCurrent Year Federal Grant1,607,754$ 940,084$ 846,075$ 846,075$ 846,075$ 846,075$ 846,075$ 846,075$ Available Prior Years Grant Balances- 1,554,916 - - - - - - Third Party Reimbursements- - - - - - - - Total Sources of Funds1,607,754$ 2,495,000$ 846,075$ 846,075$ 846,075$ 846,075$ 846,075$ 846,076$ Uses of FundsProgram Management60,760$ 48,741$ 65,140$ 50,486$ 49,782$ 49,051$ 48,290$ 47,499$ Cost Allocation10,948 11,373 16,905 17,581 18,284 19,016 19,776 20,568 HOME Consortium to Other Communities719,837 441,416 397,275 397,275 397,275 397,275 397,275 397,275 Housing Activities816,209 438,554 366,756 380,734 380,734 380,734 380,734 380,735 Program Carryover and Encumbrances- 1,554,916 - - - - - - Total Uses of Funds1,607,754$ 2,495,000$ 846,075$ 846,075$ 846,075$ 846,075$ 846,075$ 846,076$ 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
283 Table 9-21: Library Fund, 2015 Fund Financial 20132014201520162017 2018 20192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance1,438,025$ 3,010,338$ 1,081,902$ 1,081,902$ 1,081,902$ 1,081,902$ 1,081,902$ 1,081,902$ Sources of FundsProperty Tax818,051$ 842,957$ 865,855$ 887,501$ 914,126$ 941,550$ 969,796$ $998,890Overdue Fines and Fees155,417 120,000 120,000 123,120 126,321 129,605 132,975 136,433 Facility Rental15,304 8,600 8,000 8,000 8,000 8,000 8,000 8,000 Interest on Investment13,765 15,000 6,729 7,032 10,711 10,819 12,442 12,712 Miscellaneous and Third Party Revenues45,981 24,000 27,000 27,000 27,000 27,000 27,000 27,000 Grants73,218 31,713 34,039 34,924 35,832 36,764 37,720 38,700 Transfer from Fund 6401,330,000 Transfer from the General Fund6,511,398 6,586,733 6,586,440 6,759,335 6,928,942 7,106,518 7,287,091 7,473,639 Total Sources of Funds8,963,134$ 7,629,003$ 7,648,063$ 7,846,913$ 8,050,932$ 8,260,257$ 8,475,023$ 8,695,374$ Uses of FundsLibrary Administration564,844$ 586,908$ 640,843$ 657,505$ 674,600$ 692,140$ 710,135$ 728,599$ Library Facility Operations3,698,140 3,584,180 3,554,238 3,646,648 3,741,461 3,838,739 3,938,546 4,040,948 Programs512,332 493,602 498,808 511,777 525,083 538,735 552,742 567,114 Library Materials842,597 824,289 824,288 845,719 867,708 890,269 913,416 937,164 Library IT1,178,594 1,485,478 1,393,653 1,429,888 1,467,065 1,505,209 1,544,344 1,584,497 Facility Maintenance594,314 702,701 736,233 755,375 775,015 795,165 815,839 837,051 Carryover and Encumbrances- 48,156 - - - - - - Adjustments to Base- 1,832,125 - - - - - - Total Uses of Funds7,390,821$ 9,557,439$ 7,648,063$ 7,846,913$ 8,050,932$ 8,260,257$ 8,475,023$ 8,695,374$ Ending Fund Balance Before Reserves3,010,338$ 1,081,902$ 1,081,902$ 1,081,902$ 1,081,902$ 1,081,902$ 1,081,902$ 1,081,902$ ReservesOperating Reserve112,174$ 104,227$ 106,162$ 108,758$ 112,199$ 115,374$ 118,793$ 122,174$ Total Reserves112,174$ 104,227$ 106,162$ 108,758$ 112,199$ 115,374$ 118,793$ 122,174$ Ending Fund Balance After Reserves2,898,164$ 977,675$ 975,739$ 973,144$ 969,703$ 966,528$ 963,108$ 959,728$ Note:Operating reserve equal 10% of Library fund revenues excluding transfers from the general fund.LIBRARY
284Table 9-22: Lottery Fund, 2015 Fund Financial 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance1,156,405$ 1,509,711$ 606,472$ 610,232$ 599,065$ 587,829$ 576,524$ 565,148$ Sources of FundsIntergovernmental Revenues1,075,834$ 836,000$ 836,000$ 836,000$ 836,000$ 836,000$ 836,000$ 836,000$ Interest Income8,380 9,360 3,760 3,783 3,714 3,645 3,574 3,504 Grants- - - - - - - - Total Sources of Funds1,084,214$ 845,360$ 839,760$ 839,783$ 839,714$ 839,645$ 839,574$ 839,504$ Uses of FundsOperating-Habitat Restoration - P & R162,216$ 125,000$ 125,000$ 125,000$ 125,000$ 125,000$ 125,000$ 125,000$ Renovation and Refurbishment - P & R- 30,300 30,300 - - - - - Total Operating Uses of Funds162,216 155,300 155,300 125,000 125,000 125,000 125,000 125,000Capital-Playground and Irrigation Renovation135,825 200,000 200,000 245,250 245,250 245,250 245,250 245,250 Tributary Greenways - Public Works79,564 125,400 125,400 125,400 125,400 125,400 125,400 125,400 Capital Projects - OSMP353,303 355,300 355,300 355,300 355,300 355,300 355,300 355,300 Total Capital Improvement Program 568,692 680,700 680,700 725,950 725,950 725,950 725,950 725,950 Capital Projects - P & R- - - - - - - - Carryover and Encumbrances- 912,599 - - - - - - Total Uses of Funds730,908$ 1,748,599$ 836,000$ 850,950$ 850,950$ 850,950$ 850,950$ 850,950$ Ending Fund Balance 1,509,711$ 606,472$ 610,232$ 599,065$ 587,829$ 576,524$ 565,148$ 553,702$ LOTTERY
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286Table 9-23: Open Space Fund, 2015 Fund Financial 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance18,917,725$ 17,110,163$ 13,399,378$ 13,959,973$ 14,968,242$ 19,419,646$ 24,760,700$ 28,658,565$ Sources of FundsNet Sales Tax Revenue26,771,029$ 26,295,672$ 28,467,600$ 29,327,322$ 30,421,231$ 31,458,595$ 28,464,917$ 23,701,368$ Investment Income103,098 325,000 101,247 104,284 107,413 110,635 113,954 117,373 Lease and Miscellaneous Revenue642,958 485,910 439,109 485,909 334,750 344,793 355,136 365,790 Voice & Sight Tag Program Revenue131,500 227,000 227,000 227,000 227,000 227,000 Sale of Property256,880 - - - - - - - Funds from CDOT for Granite acquisition1,300,000 - - - - - - - General Fund Transfer1,072,174 1,103,384 1,140,735 1,171,553 1,208,122 1,245,832 1,284,720 - Total Sources of Funds$30,146,139 $28,209,966 30,280,191$ 31,316,068$ 32,298,516$ 33,386,855$ 30,445,728$ 24,411,531$ Uses of FundsGeneral Operating Expenditures10,579,542$ 11,801,291$ 13,480,130$ $14,504,239 $14,870,045 $15,148,146 $15,602,591 $16,070,669Increase to 2015 base- - 1,782,866 - - - - - Operating Supplemental and Carryover- 164,896 Vehicle Acqusition- - - 300,000 - - - - Cost Allocation1,066,954 1,108,400 1,348,701 1,416,136 1,486,943 1,561,290 1,639,354 1,721,322 Capital-Real Estate Acquisition CIP9,464,695 5,400,000 5,400,000 5,400,000 5,400,000 5,400,000 5,400,000 5,400,000 Capital-Water Rights Acquisition CIP52,725 200,000 200,000 200,000 200,000 200,000 200,000 20,000 Capital-Water Acquisition Carryover- 335,091 - - - - - - Capital-South Boulder Creek Instream Flow1,912 100,000 150,000 2,000,000 - - - - Capital-So Bldr Crk Instream Flow Carryover- 148,089 - - - - - - Capital-North TSA- 50,000 50,000 100,000 200,000 100,000 50,000 50,000 Capital-Reroute Flagstaff Trail- 120,000 - - - - - - Capital-Reroute Green Mtn. West Ridge- 60,000 - - - - - - Capital-Reroute Saddle Rock Trail- 65,000 - - - - - - Capital- Reroute Ute and Range View Trails- 65,000 - - - - - - Capital-So. Mesa Rd./Shanahan Tr. Repair- - 544,700 - - - - - Capital-Flagstaff Summit Improvements- - 250,000 - - - - - Capital-Royal Arch Trail Repair- - 150,000 - - - - - Capital-Restore Wetland Habitats- - 59,000 - - - - - Capital-So. Boulder Crk. Bridge at Greenbelt- - 150,000 - - - - - Capital-So. Boulder Creek West Trail- - 100,000 - - - - - Capital-Agriculture Facilities- - 100,000 110,000 110,000 120,000 120,000 130,000 Capital-Boulder/So. Boulder Crks Confluence- - 150,000 - - - - - Capital-Cultural Resources/Facility Restor.- - 60,000 - - - - - Capital-Hartnagle House Restoration- - 65,000 - - - - - Capital-Viele House Repair- - 80,000 - - - - - OPEN SPACE AND MOUNTAIN PARKS
287 Table 9-23: Open Space Fund, 2015 Fund Financial (Cont.) Capital-West TSA746,641 500,000 - 550,000 450,000 600,000 50,000 50,000 Capital-East TSA- - - - 50,000 50,000 200,000 200,000 Capital-Mineral Rights Acquisition- 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Capital-Mineral Acquisition Carryover- 361,184 - - - - - - Capital-Visitor Infrastructure CIP264,929 350,000 - 250,000 200,000 200,000 500,000 500,000 Capital-VI CIP Carryover- 2,165,419 - - - - - - Capital-LIDAR/Aerial Imaging60,578 - - - - - - - Capital-LIDAR/Aerial Imaging Carryover- 12,010 - - - - - - Capital-Highway 93 Underpass Carryover1,021,410 - - - - - - - Debt Service - BMPA1,624,540 1,500,969 1,701,487 1,587,661 987,162 760,602 660,686 660,686 BMPA note supplemental- 2,092,289 - - - - - - Debt Service - Bonds & Notes7,069,775 5,221,113 3,797,712 3,789,762 3,792,962 3,805,763 2,025,231 - Total Uses of Funds31,953,701$ 31,920,751$ 29,719,596$ 30,307,799$ 27,847,112$ 28,045,801$ 26,547,862$ 24,902,677$ Ending Fund Balance Before Reserves$17,110,163 13,399,378$ 13,959,973$ 14,968,242$ 19,419,646$ 24,760,700$ 28,658,565$ 28,167,419$ ReservesOSBT Contingency Reserve5,475,000$ 3,500,000$ 2,500,000$ 2,400,000$ 2,000,000$ 2,000,000$ 1,100,000$ 100,000$ Pay Period 27 Reserve- 45,000 95,000 145,000 195,000 - - - Sick/Vacation/Bonus Reserve490,000 490,000 490,000 490,000 490,000 490,000 490,000 490,000 Property and Casualty Reserve400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000 South Boulder Creek Flow Reserve 1,450,000 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 - Total Reserves7,815,000$ 6,435,000$ 6,185,000$ 3,735,000$ 3,485,000$ 3,390,000$ 2,590,000$ 990,000$ Ending Fund Balance After Reserves9,295,163$ 6,964,378$ 7,774,973$ 11,233,242$ 15,934,646$ 21,370,700$ 26,068,565$ 27,177,419$ Uses of Funds2013 201420152016 2017 201820192020Actual Revised Approved Projected Projected Projected Projected Projected
288Table 9-24: Permanent Parks and Recreation Fund, 2015 Fund Financial 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance2,096,235$ 2,266,052$ 379,255$ 418,243$ 402,806$ 537,820$ 478,296$ 572,733$ Sources of FundsProperty Tax2,211,121$ 2,287,620$ 2,340,147$ 2,398,651$ 2,470,611$ 2,544,729$ 2,621,071$ 2,699,703$ Interest16,595 7,362 15,000 15,000 15,000 15,000 15,000 15,000 Parks Development Excise Taxes137,666 110,496 - - - - - - Recreation Development Excise Taxes34,418 - - - - - - - Other Revenues12,598 12,598 12,598 12,598 12,598 12,598 12,598 12,598 Parkland DET (Bldr Junction)111,335 169,879 - - - - - - Parkland DET (City-wide)- 38,465 - - - - - - Total Sources of Funds2,523,733$ 2,626,420$ 2,367,745$ 2,426,249$ 2,498,209$ 2,572,327$ 2,648,669$ 2,727,301$ Uses of FundsOperations and Construction Management 817,200$ 786,124$ 886,975$ 904,715$ 922,809$ 941,265$ 960,090$ 979,292$ Boulder Junction Transfer221,831 208,344 - - - - - - Capital Refurbishment Projects116,527 700,000 300,000 300,000 300,000 300,000 - - Cost Allocation79,598 82,690 80,467 80,467 83,686 83,686 87,033 87,033 Excise Tax Collection5,953 6,131 6,315 6,505 6,700 6,901 7,108 7,321 Capital Improvement Pogram1,112,807 1,000,000 1,055,000 1,150,000 1,050,000 1,300,000 1,500,000 1,000,000 Carryover and Encumbrances- 1,729,928 - - - - - - Total Uses of Funds2,353,916$ 4,513,217$ 2,328,757$ 2,441,687$ 2,363,194$ 2,631,852$ 2,554,231$ 2,073,646$ Ending Fund Balance Before Reserves2,266,052$ 379,255$ 418,243$ 402,806$ 537,820$ 478,296$ 572,733$ 1,226,388$ ReservesPay Period 27 Reserve5,500$ 11,000$ 16,500$ 22,000$ 27,500$ 33,000$ 38,500$ 44,000$ Sick/Vacation/Bonus Reserve57,728 59,460 61,244 63,081 64,973 66,923 68,930 70,998 Total Reserves63,228$ 70,460$ 77,744$ 85,081$ 92,473$ 99,923$ 107,430$ 114,998$ Ending Fund Balance After Reserves2,202,824$ 308,796$ 340,500$ 317,725$ 445,347$ 378,373$ 465,303$ 1,111,390$ PERMANENT PARKS AND RECREATION
289 Table 9-25: Planning and Development Services Fund, 2015 Fund Financial 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance7,426,321$ 7,720,841$ 5,007,079$ 3,613,315$ 3,263,501$ 3,112,934$ 2,863,801$ 2,511,200$ Sources of FundsGeneral Fund Transfer 2,130,365$ 2,125,385$ 2,192,095$ 2,257,858$ 2,325,594$ 2,395,361$ 2,467,222$ 2,541,239$ Restricted Funds' Transfers (Public Works)758,712 781,473 804,918 829,066 853,938 879,556 905,942 933,121 Restricted Funds' Transfers (Excise Tax Administration)23,812 24,525 25,261 26,019 26,799 27,603 28,431 29,284 Grants22,800 - - - - - - - Fees & Permits 7,723,437 7,144,405 6,762,162 6,478,772 6,594,018 6,711,931 6,832,581 6,956,044 Interest on Investments46,506 100,438 31,044 23,487 21,213 20,234 18,615 16,323 Total Sources of Funds10,705,631$ 10,176,226$ 9,815,480$ 9,615,201$ 9,821,562$ 10,034,685$ 10,252,792$ 10,476,011$ Uses of FundsAdministrative, Financial and Communications Services1,814,533$ 1,997,637$ 2,333,441$ 1,970,535$ 1,973,001$ 2,032,191$ 2,093,157$ 2,155,952$ Information Resources 1,085,918 1,238,030 1,303,613 1,342,721 1,173,913 1,209,130 1,245,404 1,282,766 Comprehensive Planning 1,004,635 1,102,167 1,181,739 884,278 910,806 938,131 966,275 995,263 Land Use Review1,203,606 1,281,383 1,441,325 1,412,465 1,454,839 1,498,484 1,543,438 1,589,742 Engineering Review1,380,614 1,362,798 1,317,781 1,357,314 1,398,034 1,439,975 1,483,174 1,527,669 Floodplain and Wetland Management 8,471 26,795 26,795 26,795 26,795 26,795 26,795 26,795 Building Construction, Inspection and Enforcement 1,532,211 1,533,493 1,815,969 1,689,168 1,701,733 1,752,785 1,805,369 1,859,530 Cost Allocation/Transfers2,381,124 1,434,774 1,232,440 1,281,738 1,333,007 1,386,327 1,441,780 1,499,452 Carryovers, Encumbrances and Adjustments to Base- 2,372,343 - - - - - - General Fund Positions- 540,567 556,141 - - - - - Total Uses of Funds10,411,112$ 12,889,988$ 11,209,244$ 9,965,015$ 9,972,129$ 10,283,819$ 10,605,393$ 10,937,169$ Ending Fund Balance Before Reserves7,720,841$ 5,007,079$ 3,613,315$ 3,263,501$ 3,112,934$ 2,863,801$ 2,511,200$ 2,050,042$ Reserves Operating Reserve 772,344$ 714,440$ 676,216$ 647,877$ 659,402$ 671,193$ 683,258$ 695,604$ State Historic Tax Credit Fund10,903 10,903 10,903 10,903 10,903 10,903 10,903 10,903 Pay Period 27 Liability 102,965 150,965 198,965 246,965 294,965 342,965 390,965 438,965 Sick/Vacation/Bonus Accrual Adjustment328,288 341,420 355,076 369,279 384,051 399,413 415,389 432,005 Total Reserves1,214,500$ 1,217,728$ 1,241,161$ 1,275,025$ 1,349,320$ 1,424,476$ 1,500,519$ 1,577,483$ Ending Fund Balance After Reserves6,506,342$ 3,789,351$ 2,372,155$ 1,988,477$ 1,763,614$ 1,439,325$ 1,010,681$ 472,559$ PLANNING AND DEVELOPMENT SERVICES
290Table 9-26: Property and Causality Fund, 2015 Fund Financial PROPERTY AND CASUALTY INSURANCE 2013 2014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance5,406,877$ 5,731,640$ 5,387,431$ 5,113,608$ 4,826,844$ 4,526,654$ 4,215,251$ 3,889,227$ Sources of Funds3.0%5.0%5.0%5.0%5.0%5.0%Charges to Departments1,510,000$ 1,610,000$ 1,658,300$ 1,741,215$ 1,828,276$ 1,919,690$ 2,015,674$ 2,116,458$ Interest on Investments 44,548 33,817 33,402 31,704 29,926 30,781 28,664 26,447 Transfer from General Fund- - - - - - - - Miscellaneous Revenue- - - - - - - - Total Sources of Funds1,554,548$ 1,643,817$ 1,691,702$ 1,772,919$ 1,858,202$ 1,950,471$ 2,044,338$ 2,142,904$ Uses of FundsInsurance Premiums:Airport4,565$ 4,888$ 5,132$ 5,389$ 5,658$ 5,941$ 6,238$ 6,550$ Liability190,323 333,506 350,182 367,691 386,075 405,379 425,648 446,930 Crime8,692 8,704 8,965 9,234 9,511 9,796 10,090 10,392 Boiler35,494 37,360 39,228 41,189 43,249 45,411 47,682 50,066 Property447,469 419,123 462,083 485,188 509,447 534,919 561,665 589,749 Flood- 162,225 170,336 178,853 187,796 197,186 207,045 217,397 AJG Broker Fee57,028 59,879 62,873 66,017 69,318 72,784 76,423 80,244 Actuarial Valuation Expense and Consulting- 15,104 15,859 16,652 17,485 18,359 19,277 20,241 Annual Claim Payments- 438,446 477,799 501,689 526,773 553,112 580,768 609,806 Internal Litigation Services107,027 107,706 112,951 117,469 122,167 127,054 132,136 137,422 Risk Management Admin - Non-Personnel5,000 6,800 10,422 10,630 10,843 11,060 11,281 11,507 Risk Management Admin - Personnel206,035 219,600 226,944 236,022 245,463 255,281 265,492 276,112 Cost Allocation168,151 174,683 22,751 23,661 24,607 25,592 26,615 27,680 Total Uses of Funds1,229,785$ 1,988,025$ 1,965,525$ 2,059,683$ 2,158,392$ 2,261,874$ 2,370,361$ 2,484,096$ Ending Fund Balance Before Reserves5,731,640$ 5,387,431$ 5,113,608$ 4,826,844$ 4,526,654$ 4,215,251$ 3,889,227$ 3,548,036$ ReservesYear-end Estimated Liabilities622,084$ 1,233,886$ 1,323,953$ 1,380,736$ 1,437,519$ 1,494,302$ 1,551,085$ 1,607,868$ City Reserve Policy (@ 80% risk margin)232,659 431,860 463,384 483,258 503,132 523,006 542,880 562,754 Pay Period 27 Reserve2,900 5,900 8,900 11,900 14,900 17,900 20,900 23,900 Total Reserves857,643$ 1,671,646$ 1,796,237$ 1,875,894$ 1,955,551$ 2,035,208$ 2,114,865$ 2,194,522$ Ending Fund Balance After Reserves4,873,997$ 3,715,785$ 3,317,371$ 2,950,950$ 2,571,103$ 2,180,043$ 1,774,363$ 1,353,514$
291 Table 9-27: Recreation Activity Fund, 2015 Fund Financial 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance1,356,404$ 1,511,423$ 1,326,130$ 949,051$ 635,024$ 348,978$ 154,686$ (9,271)$ Sources of FundsGolf Revenue1,307,864$ 1,398,000$ 1,319,000$ 1,345,380$ 1,372,288$ 1,399,733$ 1,427,728$ 1,456,283$ Reservoir Revenue955,840 980,000 1,005,000 1,045,200 1,087,008 1,130,488 1,175,708 1,222,736 Recreation Centers2,200,651 2,038,500 2,280,489 2,326,099 2,372,621 2,420,073 2,468,475 2,517,844 Recreation Programs1,804,361 1,799,231 1,474,856 1,519,102 1,564,675 1,611,615 1,659,963 1,709,762 Aquatics586,186 599,100 610,100 616,201 622,363 628,587 634,873 641,221 Sports1,307,499 1,239,013 1,228,800 1,241,088 1,253,499 1,266,034 1,278,694 1,291,481 Ball Field Rentals327,932 250,075 300,075 318,080 333,983 350,683 368,217 386,628 Access and Inclusion206,374 96,879 74,725 75,472 76,227 76,989 77,759 78,537 Misc. Recreation Revenue13,824 - 12,000 12,120 12,241 12,364 12,487 12,612 Flood Reimbursement from Insurance- 200,735 - - - - - - Interest Income11,898 11,405 11,000 11,000 11,000 11,000 11,000 11,000 Transfers - General Fund 1,593,634 1,452,736 1,378,452 1,412,913 1,448,236 1,484,442 1,521,553 1,559,592 Transfers - Worker's Compensation Fund95,000 95,000 95,000 95,000 95,000 95,000 95,000 95,000 Transfers - Transportation Fund13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 Total Sources of Funds10,424,063$ 10,173,674$ 9,802,497$ 10,030,654$ 10,262,141$ 10,500,008$ 10,744,457$ 10,995,696$ Uses of FundsRecreation Administration722,068$ 549,695$ 606,928$ 619,673$ 632,687$ 645,973$ 659,538$ 673,389$ Marketing128,808 135,750 135,750 138,601 141,511 144,483 147,517 150,615 Golf1,272,091 1,393,683 1,352,328 1,380,727 1,409,722 1,432,727 1,456,216 1,480,197 Reservoir885,395 872,378 903,248 922,216 941,583 961,356 981,544 1,002,157 Recreation Centers/Facilities2,151,937 2,341,071 2,408,473 2,459,051 2,510,691 2,563,416 2,617,247 2,672,209 Recreation Programs2,218,420 2,271,831 1,872,798 1,867,127 1,896,336 1,871,159 1,910,454 1,950,573 Aquatics1,099,348 1,066,404 1,222,113 1,244,111 1,266,505 1,289,302 1,312,510 1,336,135 Sports711,005 756,318 846,008 863,774 881,913 900,434 919,343 938,649 Access and Inclusion988,727 882,578 831,930 849,401 867,238 885,450 904,044 923,029 Transfer - General Fund14,100 18,636 - - - - - - Carryover and Encumbrances- 70,624 - - - - - - Flood Recovery77,145 - - - - - - - Total Uses of Funds10,269,044$ 10,358,968$ 10,179,576$ 10,344,681$ 10,548,187$ 10,694,300$ 10,908,414$ 11,126,954$ Ending Fund Balance Before Reserves1,511,423$ 1,326,130$ 949,051$ 635,024$ 348,978$ 154,686$ (9,271)$ (140,528)$ ReservesLegally Restricted Fund balance-$ 43,870$ -$ -$ -$ -$ -$ -$ Pay Period 27 Reserve49,000 98,000 147,000 196,000 245,000 294,000 343,000 392,000 Operating Reserve 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Total Reserves99,000$ 191,870$ 197,000$ 246,000$ 295,000$ 344,000$ 393,000$ 442,000$ Ending Fund Balance After Reserves1,412,423$ 1,134,260$ 752,051$ 389,024$ 53,978$ (189,314)$ (402,271)$ (582,528)$ RECREATION ACTIVITY
292Table 9-28: Stormwater and Flood Management Utility Fund, 2015 Fund Financial 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance15,373,639$ 16,195,856$ 6,487,850$ 11,946,227$ 8,764,653$ 6,761,262$ 5,466,941$ 5,505,193$ Sources of FundsOperating-3% Service Charge Fees5,505,792$ 5,311,718$ 5,482,012$ 9,612,708$ 10,017,210$ 10,438,735$ 10,877,997$ 11,335,743$ Projected Rate Increases- 159,352 4,111,509 384,508 400,688 417,549 435,120 453,430 Non-Operating-- Plant Investment Fees591,301 400,000 350,000 300,000 300,000 300,000 300,000 300,000 Urban Drainage District Funds- 2,003,164 267,500 170,000 500,000 412,000 424,360 437,091 State and Federal Grants- 2,900,000 4,500,000 - - - - - Interest on Investments102,124 80,979 97,318 119,462 131,470 135,225 109,339 110,104 Intergovernmental Transfers (KICP Program)120,406 140,000 144,200 148,526 152,982 157,571 162,298 167,167 Rent and other miscellaneous revenue46,939 40,000 40,000 40,000 5,000 5,000 5,000 5,000 Sale of Real Estate - Yards Masterplan- - 357,375 - - - - - Projected Bonds- - 16,000,000 - - 10,150,000 - - Total Sources of Funds6,366,562$ 11,035,213$ 31,349,913$ $10,775,204 11,507,350$ 22,016,080$ 12,314,114$ 12,808,534$ Uses of Funds Operating- Administration410,081$ 400,927$ 433,414$ 446,416$ 459,809$ 473,603$ 487,811$ 502,446$ Planning and Project Management1,088,823 1,082,866 1,253,577 1,291,184 1,329,920 1,369,817 1,410,912 1,453,239 Stormwater Contract Management44,444 49,442 49,442 50,925 52,453 54,027 55,647 57,317 Stormwater Quality and Education840,989 953,534 943,360 971,661 1,000,811 1,030,835 1,061,760 1,093,613 System Maintenance830,109 817,412 1,618,165 1,294,710 1,333,551 1,373,558 1,414,765 1,457,207 Sick/Vacation Accrual(13,064) 50,000 50,000 51,500 53,045 54,636 56,275 57,964 Debt-- Refunding of the Goose Creek 1998 Revenue Bond391,542 384,042 387,038 381,675 386,138 380,175 - - Projected Bond - South Boulder Creek- - - - - 950,000 950,000 950,000 Projected Bond - Wonderland Creek- - 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 1,520,000 Cost Allocation 211,245 219,451 246,288 258,602 271,533 285,109 299,365 314,333 Planning & Development Services124,768 128,511 132,367 136,338 140,428 144,641 148,980 153,450 General Fund - Utilities Attorney10,631 17,629 19,986 20,785 21,617 22,482 23,381 24,082 Capital$1,591,713 9,821,500 3,212,900 7,584,480 6,994,483 5,556,155 4,903,241 5,547,837 Projected Bond - South Boulder Creek- - - - - 10,000,000 - - Projected Bond - Wonderland Creek- - 16,000,000 - - - - - Projected Bond Issuance Costs- - 75,000 - - 150,000 - - Encumbrances, Carryover and Adjustments to Base- 6,867,904 - - - - - - Total Uses of Funds5,531,281$ 20,793,218$ 25,941,537$ 14,008,278$ 13,563,787$ 23,365,038$ 12,332,137$ 13,131,488$ STORMWATER/FLOOD MANAGEMENT UTILITY
293 Table 9-28: Stormwater and Flood Management Utility Fund, 2015 Fund Financial (Cont.) 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedSick and Vacation Accrual Adjustment(13,064)$ 50,000$ 50,000$ 51,500$ 53,045$ 54,636$ 56,275$ 57,964$ Ending Fund Balance Before Reserves16,195,856$ 6,487,850$ 11,946,227$ 8,764,653$ 6,761,262$ 5,466,941$ 5,505,193$ 5,240,203$ ReservesBond Reserves324,984$ 324,984$ 1,844,984$ 1,844,984$ 1,844,984$ 2,470,000$ 2,470,000$ 2,470,000$ Post Flood Property Acquisition1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 Sick/Vacation/Bonus Reserve59,494 61,279 63,117 65,011 66,961 68,970 71,039 73,170 Pay Period 27 Reserve21,480 34,480 47,480 60,480 73,480 86,480 99,480 113,169 Operating Reserve887,007 929,943 1,186,650 1,130,531 1,165,792 1,202,177 1,239,724 1,278,413 Capital Reserve 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 Total Reserves2,542,964$ 2,600,686$ 4,392,231$ 4,351,005$ 4,401,216$ 5,077,627$ 5,130,243$ 5,184,752$ Ending Fund Balance After Reserves$13,652,892 $3,887,165 $7,553,996 $4,413,648 $2,360,045 $389,314 $374,950$55,452
294Table 9-29: Telecommunications Fund, 2015 Fund Financial 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance1,213,524$ 1,323,316$ 1,312,495$ 1,246,198$ 1,036,210$ 930,117$ 794,421$ 126,131$ Sources of FundsTelecom Phone System User Charges595,528$ 578,515$ $599,657 602,655$ 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 Entity2,762 6,000 6,000 6,000 6,000 6,000 6,000 6,000 Colorado Wireless Communities - Remit Balance90,000 - - - - - - - Misc PaymentsBRAN- - - - - - - - BRAN Maintenance38,208 106,000 106,000 106,000 106,000 106,000 106,000 106,000 Insurance Proceeds- - - - - - - Interest6,549 7,747 8,925 8,474 7,046 6,325 5,402 858 Total Sources of Funds733,047$ 723,262$ 745,582$ 748,129$ 749,715$ 752,022$ 754,142$ 752,657$ Uses of FundsOperating Expenses173,490 315,538 446,728 467,795 484,830 505,322 526,838 549,430 City Telephone Personnel Expense126,453 128,847 132,721 121,837 127,929 134,326 141,042 148,094 Phone System Hardware60,636 139,229 11,238 143,185 13,437 13,938 73,901 17,599 Phone device Hardware/ Software39,942 - 80,175 84,184 88,393 92,813 539,229 102,326 Telecommunications Fiber Locations and repair 141,609 28,756 25,000 25,000 25,000 25,000 25,000 25,000 Connectivity Temp Personnel Expense31,759 - - - - - - - BRAN Maintenance (Locate and Repair Services)34,242 106,000 106,000 106,000 106,000 106,000 106,000 106,000 Cost Allocation15,124 15,712 10,016 10,116 10,217 10,319 10,423 10,527 Total Uses of Funds623,255$ 734,083$ 811,879$ 958,118$ 855,807$ 887,718$ 1,422,433$ 958,976$ Ending Fund Balance Before Reserves1,323,316$ 1,312,495$ 1,246,198$ 1,036,210$ 930,117$ 794,421$ 126,131$ (80,188)$ ReservesOperating Reserve1,323,316$ 1,312,495$ 1,246,198$ 1,036,210$ 930,117$ 794,421$ 126,131$ (80,188)$ Total Reserves1,323,316$ 1,312,495$ 1,246,198$ 1,036,210$ 930,117$ 794,421$ 126,131$ (80,188)$ Ending Fund Balance After Reserves-$ -$ -$ -$ -$ -$ -$ -$ TELECOMMUNICATIONS
295 Table 9-30: Transit Pass General Improvement District Fund, 2015 Fund Financial 2013 20142015 2016 2017 2018 2019 2020Actual Revised ApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance6,975$ 11,165$ 8,021$ 7,595$ 7,595$ 7,595$ 7,595$ 7,597$ Sources of FundsProperty Tax9,383$ 8,383$ 9,526$ 10,311$ 10,637$ 10,973$ 11,321$ 11,677$ Specific Ownership Tax472 472 472 472 472 472 472 472 Transfers from Other Funds:City of Boulder - ECO Pass Subsidy4,334 3,017 4,598 4,660 4,800 4,944 5,092 5,245 City of Boulder - Administration Cost Subsidy- - - - - - 1 1 Interest on Investments57 66 59 90 90 90 90 90 Total Sources of Funds14,246$ 11,937$ 14,655$ 15,533$ 15,999$ 16,479$ 16,976$ 17,485$ Uses of FundsOperating:RTD ECO Pass Cost10,056$ 15,081$ 15,081$ 15,533$ 15,999$ 16,479$ 16,974$ 17,483$ Rebate Program- - - - - - - - Total Uses of Funds10,056$ 15,081$ 15,081$ 15,533$ 15,999$ 16,479$ 16,974$ 17,483$ Ending Fund Balance 11,165$ 8,021$ 7,595$ 7,595$ 7,595$ 7,595$ 7,597$ 7,599$ TRANSIT PASS GENERAL IMPROVEMENT DISTRICT
296Table 9-31: Transportation Fund, 2015 Fund Financial 1.0%0.4%0.7%0.7%0.7%2013 2014 2015 2016 2017 2018 2019 2020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance$10,025,905 $12,386,735 $4,008,455 $4,104,395 $3,036,189 $2,346,668 $2,547,600 $2,908,407Sources of Funds3.11%3.13% 3.02% 3.73% 3.41% 3.41% 3.41%Sales Tax18,143,689$ 23,207,958$ 23,934,367$ 24,657,185$ 25,576,898$ 26,449,070$ 27,350,984$ 28,283,652$ Highway User's Tax2,423,497 2,419,853 2,467,371 2,469,387 2,469,387 2,469,387 2,469,387 2,469,387 City-Auto Registrations253,658 251,369 255,391 255,391 255,391 255,391 255,391 255,391 County Road & Bridge229,441 238,722 240,270 240,270 240,270 240,270 240,270 240,270 St. Traffic Control & Hwy Maint. & Landscape 266,892 363,306 371,543 371,543 371,543 371,543 371,543 371,543 Reimbursements170,181 200,000 350,000 350,000 350,000 350,000 350,000 350,000 External Funding1,751,676 5,591,500 - - - - - - Federal/State Grants176,204 - - - - - - - Interest on Investments70,984 44,742 28,059 28,731 21,253 16,427 17,833 20,359 Assessment Revenues28,448 76,901 58,172 58,172 58,172 58,172 58,172 58,172 Lease Revenue - BTV102,684 99,588 102,684 102,684 102,684 102,684 102,684 102,684 Other Miscellaneous29,559 15,000 15,000 15,000 15,000 15,000 15,000 15,000 Land Disposal - - 1,429,500 - - - - Transfers from Other Funds21,730 - - - - - - - Estimated Revenue from ATB's & Carryover- 16,248,789 - - - - - HOP Reimbursement (RTD)1,380,840 1,460,980 1,504,809 1,549,953 1,596,452 1,644,346 1,693,676 1,744,486 Total Sources of Funds25,049,482$ 50,218,709$ 30,757,166$ 30,098,317$ 31,057,051$ 31,972,290$ 32,924,940$ 33,910,945$ 3.00%Uses of FundsOperating-3.00%3.00% 3.00% 3.00% 3.00%3.0%Transportation Planning & Operations8,436,839$ 9,903,805$ 10,688,355$ 10,955,564$ 11,229,453$ 11,510,189$ 11,797,944$ 12,092,893 Project Management3,292,703 5,010,985 5,092,013 5,219,314 5,349,796 5,483,541 5,620,630 5,607,396 Transportation Maintenance4,452,100 5,401,208 5,316,847 5,449,768 5,586,012 5,725,662 5,868,804 6,015,524 Transportation Administration679,899 856,814 886,216 908,371 931,080 954,357 978,216 1,002,672 Other Programs181,356 171,294 182,107 186,660 191,326 196,109 201,012 206,037 Flood Reserves- 1,065,582 - - - - - - Transfers--0.3% 3.9%3.9%3.9%3.9%3.9%3.9%3.9%Cost Allocation1,277,316 1,326,933 1,658,588 1,658,588 1,723,273 1,723,273 1,790,481 1,860,309 Forest Glen GID4,334 4,464 4,598 4,736 4,878 5,024 5,175 5,330 Parks & Recreation28,000 28,000 28,000 28,000 28,000 28,000 28,000 28,000 HHS13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 2011 Capital Imrpovement Fund- - - - - - - - Boulder Junction CIP200,000 200,000 - - - - - Planning & Development Services Fund220,570 227,187 234,003 241,023 248,253 255,701 263,372 271,273 TRANSPORTATION
297 Table 9-31: Transportation Fund, 2015 Fund Financial (Cont.) 2013 2014 2015 2016 2017 2018 2019 2020Actual Revised Approved Projected Projected Projected Projected ProjectedDebt Service - Boulder Transit Village- - - - - - - - Capital Improvements ProgramCapital Improvements Program3,902,536 11,712,500 6,557,500 6,501,500 6,441,500 5,876,500 5,997,500 5,997,500 Appropriations from ATBs & Carryover- 22,675,217 - - - - - - Total Uses of Funds22,688,653$ 58,596,989$ 30,661,226$ 31,166,522$ 31,746,572$ 31,771,357$ 32,564,133$ 33,099,934$ ###########27,185,941.08 23,444,134.31 22,931,433.34 23,536,351.34 23,536,352.34 23,536,353.34 23,536,354.34 Ending Fund Balance Before Reserves12,386,735$ 4,008,455$ 4,104,395$ 3,036,189$ 2,346,668$ 2,547,600$ 2,908,407$ 3,719,418$ ReservesSick & Vacation Liability Reserve209,995$ 216,295$ 222,784$ 229,467$ 236,351$ 243,442$ 250,745$ 258,267Operating Reserve939,306 1,000,000 1,205,186 1,233,251 1,265,254 1,294,743 1,328,332 1,355,122Pay Period 27 Reserve - 2013 & 2024336,824 383,324 429,824 476,324 522,824 569,324 609,324 649,324Total Reserves1,486,125$ 1,599,619$ 1,857,794$ 1,939,042$ 2,024,429$ 2,107,509$ 2,188,401$ 2,262,713$ Ending Fund Balance After Reserves10,900,610$ 2,408,836$ 2,246,601$ 1,097,147$ 322,239$ 440,092$ 720,007$ 1,456,705$
298Table 9-32: Transportation Development Fund, 2015 Fund Financial 2013 2014 2015 2016 2017 2018 2019 2020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance1,251,393$ 1,748,597$ 317,150$ 279,680$ 240,474$ 249,825$ 227,902$ 304,570$ Sources of FundsTransportation Excise Tax560,635$ 573,000$ 572,237$ 572,237$ 572,237$ 572,237$ 572,237$ 572,237$ Interest Income9,664 3,592 1,966 1,734 1,491 1,549 1,413 1,888 External Funding19,470 - - - - - - - Reimbursements224 100,000 100,000 100,000 100,000 100,000 100,000 100,000 ATB'sTotal Sources of Funds589,993$ 676,592$ 674,204$ 673,971$ 673,728$ 673,786$ 673,650$ 674,126$ 0 0 0 0 0 0 0 Uses of FundsOperating Expenditures18,172$ 180,789$ 182,192$ 183,506$ 134,511$ 135,547$ 136,613$ 137,712$ Cost Allocation10,174 10,569 3,166 3,166 3,166 3,261 3,261 3,359 Excise Tax Administration5,953 6,131 6,315 6,505 6,700 6,901 7,108 7,321 Capital Improvement ProgramCapital Improvement Program58,491 720,000 520,000 520,000 520,000 550,000 450,000 450,000 Appropriations from ATBs & Carryover- 1,190,550 - - - - - - Total Uses of Funds92,789$ 2,108,039$ 711,674$ 713,177$ 664,378$ 695,709$ 596,982$ 598,392$ Ending Fund Balance Before Reserves 1,748,597$ 317,150$ 279,680$ 240,474$ 249,825$ 227,902$ 304,570$ 380,304$ ReservesDesignated Reserve25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ 25,000$ No. Boulder Undergrounding112,860 112,860 112,860 112,860 112,860 112,860 112,860 112,860 Pay Period 27 Reserve - 20242,690 3,790 4,890 5,990 7,090 8,190 9,290 10,390 Total Reserves140,550$ 141,650$ 142,750$ 143,850$ 144,950$ 146,050$ 147,150$ 148,250$ Ending Fund Balance After Reserves 1,608,047$ 175,500$ 136,930$ 96,624$ 104,875$ 81,852$ 157,420$ 232,054$ TRANSPORTATION DEVELOPMENT
299 Table 9-33: University Hill Commercial District Fund, 2015 Fund Financial 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance776,122$ 771,133$ 748,013$ 676,767$ 631,647$ 570,980$ 492,393$ 396,905$ Sources of FundsUHGID SourcesProperty Tax28,337$ 28,690$ 30,125$ 30,728$ 31,343$ 31,970$ 32,609$ 33,261$ Ownership Tax1,589 1,500 1,550 1,550 1,550 1,550 1,550 1,550 SUBTOTAL: UHGID Taxes14th Street Lot-Meters50,923 55,000 55,000 55,000 55,000 55,000 55,000 55,000 Pleasant Lot--Meters19,500 15,000 15,000 15,000 15,000 15,000 15,000 15,000 Pleasant Lot--Permits37,795 39,034 42,000 42,000 43,680 43,680 45,427 45,427 Parking Products - Meterhoods/Tokens8,313 7,000 7,000 7,000 7,000 7,000 7,000 7,000 Interest and Miscellaneous9,831 4,363 4,638 4,196 3,916 3,540 3,053 2,461 Transfer in - On-Street Meters400,000 425,000 425,000 425,000 425,000 425,000 425,000 425,000 Total Sources of Funds556,288$ 575,587$ 580,313$ 580,474$ 582,489$ 582,740$ 584,639$ 584,699$ Uses of FundsOperating -Parking Operations Personnel157,384$ 158,761$ 169,139$ 175,905$ 182,941$ 190,259$ 197,869$ 205,784$ Parking Operations NonPersonnel149,896 144,261 162,713 150,167 153,171 156,234 159,359 162,546 Capital Major Maintenance/Improvements- 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Capital Replacement Reserve9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 DUHMD/Admin Personnel113,697 115,689 139,688 145,276 151,087 157,130 163,415 169,952 DUHMD/Admin Non Personnel31,717 30,406 58,406 31,574 32,206 32,850 33,507 34,177 Marketing/Economic Vitality6,375 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Special Studies and Consultants45,943 39,000 39,000 39,000 39,000 39,000 39,000 39,000 Eco-Pass Program675 675 675 675 675 675 675 Sick/Vacation Accrual541 2,323 2,323 2,416 2,513 2,613 2,718 2,826 Transfers - Cost Allocation47,264 49,100 52,938 53,997 55,077 56,179 57,303 58,449 Carryovers & Encumbrances- 31,816 - - - - - - Total Uses of Funds561,817$ 601,031$ 653,882$ 628,010$ 645,668$ 663,940$ 682,845$ 702,409$ Sick/Vacation Accrual Adjustment(541)$ (2,323)$ (2,323)$ (2,416)$ (2,513)$ (2,613)$ (2,718)$ (2,826)$ Ending Fund Balance Before Reserves771,133$ 748,013$ 676,767$ 631,647$ 570,980$ 492,393$ 396,905$ 282,022$ ReservesOperating Reserve140,454$ 150,258$ 163,471$ 157,002$ 161,417$ 165,985$ 170,711$ 175,602$ Pay Period 27 - Reserve11,714 13,714 15,714 17,714 19,714 21,714 23,714 25,714 Sick/Vacation/Bonus Reserve27,221 31,326 33,649 36,065 38,577 41,191 43,908 46,734 Total Reserves179,389$ 195,298$ 212,834$ 210,781$ 219,709$ 228,889$ 238,333$ 248,051$ Ending Fund Balance After Reserves591,744$ 552,715$ 463,933$ 420,865$ 351,271$ 263,504$ 158,571$ 33,971$ UNIVERSITY HILL COMMERCIAL DISTRICT
300Table 9-34: Wastewater Utility Fund, 2015 Fund Financial WASTEWATER UTILITY20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected ProjectedBeginning Fund Balance13,034,309$ 12,495,508$ 8,835,962$ 8,210,294$ 8,571,162$ 8,159,641$ 8,808,297$ 8,470,971$ Sources of Funds Sewer Charges to General Customers13,900,486$ 13,426,614$ 14,126,140$ 18,400,710$ 19,359,387$ 20,368,011$ 21,429,185$ 22,545,645$ Projected Rate Increase - 671,331 4,237,842 920,036 967,969 1,018,401 1,071,459 2,254,565 Surcharge/ Pretreatment Fees157,674 118,000 118,000 118,000 118,000 118,000 118,000 118,000 Plant Investment Fees952,501 700,000 700,000 700,000 700,000 700,000 700,000 700,000 Connection Charges16,491 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Special Assessments71,504 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Federal & State Grants- 200,000 1,969,025 - - - - - Interest on Investments88,616 124,955 132,539 164,206 214,279 244,789 264,249 254,129 Rent and other miscellaneous revenue226,096 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 Funds15,413,369$ 15,257,399$ 31,782,422$ 20,319,452$ 21,376,136$ 22,465,701$ 23,599,393$ 46,513,839$ Uses of FundsOperating- Administration507,244$ 566,554$ 585,714$ 603,285$ 621,384$ 640,026$ 659,226$ 679,003$ Planning and Project Management195,715 352,768 386,778 398,381 410,333 422,643 435,322 448,382 Wastewater Quality & Environmental Svcs1,113,531 1,154,257 1,392,332 1,434,102 1,477,125 1,521,439 1,567,082 1,614,094 System Maintenance1,754,263 1,697,108 1,923,718 1,981,430 2,040,872 2,102,099 2,165,162 2,230,116 Wastewater Treatment4,910,241 5,134,520 5,166,106 5,321,089 5,480,722 5,645,144 5,814,498 5,988,933 Sick/Vacation Accrual14,115 75,000 75,000 77,250 79,568 81,955 84,413 86,946 Debt- 2012 Refunding of the WWTP 2005 Revenue Bond 3,467,233 3,463,046 3,439,462 3,199,450 3,177,125 3,153,292 3,145,375 3,132,458 WWTP UV, Digester, Headworks Imp 2010 Rev Bond673,963 670,854 672,638 673,863 670,938 672,700 674,013 669,888 WWTP Nutrient Compliance Bond 20201,947,500 Sanitary Sewer Rehabilitation Bond 2015950,000 950,000 950,000 950,000 950,000 950,000 Transfers- Cost Allocation866,761 900,430 756,671 794,505 834,230 875,942 919,739 965,726 Planning & Development Services207,000 213,210 219,607 226,195 232,981 239,970 247,169 254,584 General Fund - Utilities Attorney10,631 17,629 19,888 20,684 21,511 22,371 23,266 24,197 Capital Improvement Program$1,755,088 1,777,654 6,770,176 4,355,600 5,870,435 5,571,420 7,335,867 6,934,277 2011 Bond-UV, Digester, Headworks IMP490,499 16,346 - - - - - - Projected Bond-WWTP Improvements- - - - - - - $20,500,000Projected Bond-Sanitary Sewer Rehab- - 10,000,000 - - - - - Bond Issuance Costs- - 125,000 - - - - 125,000 Carryover, Encumbrances and Adjustments to Base- 2,952,569 - - - - - - Total Uses of Funds15,966,284$ 18,991,945$ 32,483,090$ 20,035,834$ 21,867,224$ 21,898,999$ 24,021,132$ 46,551,103$
301 Table 9-34: Wastewater Utility Fund, 2015 Fund Financial (Cont.) 20132014201520162017201820192020Actual Revised Approved Projected Projected Projected Projected Projected Sick/Vacation Accrual Adjustment14,115$ 75,000$ 75,000$ 77,250$ 79,568$ 81,955$ 84,413$ 86,946$ Ending Fund Balance Before Reserves12,495,508$ 8,835,962$ 8,210,294$ 8,571,162$ 8,159,641$ 8,808,297$ 8,470,971$ 8,520,652$ ReservesBond Reserves670,139$ 670,139$ 1,620,139$ 1,620,139$ 1,620,139$ 1,620,139$ 1,620,139$ 3,567,139$ Sick/Vacation/Bonus Reserve584,523 602,059 620,120 638,724 657,886 677,622 697,951 718,890 Pay Period 27 Reserve103,480 142,480 181,480 220,480 259,480 298,480 337,480 376,480 Operating Reserve 2,394,875 2,527,869 2,631,454 2,714,230 2,799,681 2,887,897 2,978,969 3,072,995 Capital Reserve 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 Total Reserves4,253,017$ 4,442,547$ 5,553,193$ 5,693,573$ 5,837,186$ 5,984,138$ 6,134,539$ 8,235,504$ Ending Fund Balance After Reserves8,242,491$ 4,393,416$ 2,657,101$ 2,877,588$ 2,322,455$ 2,824,159$ 2,336,432$ 285,148$
302Table 9-35: Water Utility Fund, 2015 Fund Financial 20132014201520162017201820192020ActualRevised Approved Projected Projected Projected Projected Projected Beginning of Year Fund Balance35,375,682$ 34,394,473$ 30,036,921$ 30,479,426$ 29,190,701$ 30,842,958$ 34,686,313$ 39,135,840$ Sources of FundsOperating- Sale of Water to General Cust21,066,313$ 21,460,807$ 22,363,662$ 23,528,592$ 25,461,486$ 27,553,185$ 29,816,739$ 31,071,211$ Projected Rate Increase - 858,432 1,118,183 1,882,287 2,036,919 2,204,255 1,192,670 1,242,848 Bulk/Irrigation Water Sales147,045 141,050 143,050 143,050 143,050 143,050 143,050 143,050 Hydroelectric Revenue1,948,628 2,405,978 2,278,800 2,227,500 2,290,500 2,313,000 2,313,000 2,313,000 Miscellaneous Operating Revenues 36,129 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Plant Investment Fees3,417,766 2,200,000 2,200,000 2,200,000 2,200,000 2,000,000 2,000,000 2,000,000 Connection Charges257,551 130,000 130,000 130,000 130,000 130,000 130,000 130,000 Special Assessments100,035 5,000 2,505,000 2,505,000 5,000 5,000 5,000 5,000 State & Federal Grants205,068 - 1,125,000 - - - - - Interest on Investments219,563 257,959 300,369 457,191 437,861 771,074 867,158 978,396 Rent, assessments and other misc revenues121,033 20,000 20,500 20,500 20,500 20,500 20,500 20,500 Sale of Real Estate- 450,000 714,750 - - - - - Transfer from General Fund - Fire Training Center92,785 92,785 92,785 92,785 92,785 92,785 92,785 92,785 Projected Bond Proceeds- - - 12,125,000 - 34,300,000 8,134,000 - Total Sources of Funds$27,611,915 28,047,011$ 33,017,099$ 45,336,906$ 32,843,100$ 69,557,849$ 44,739,901$ 38,021,791$ Uses of FundsOperating- Administration953,671$ 883,659$ 930,877$ 958,803$ 987,567$ 1,017,194$ 1,047,710$ 1,079,142$ Planning and Project Management567,134 602,092 615,356 633,817 652,831 672,416 692,589 713,366 Water Resources and Hydroelectric Operations2,623,220 2,035,907 2,622,787 2,701,471 2,782,515 2,865,990 2,951,970 3,040,529 Water Treatment4,593,810 4,699,333 4,655,178 4,794,833 4,938,678 5,086,839 5,239,444 5,396,627 Water Quality and Environmental Svcs981,412 1,004,893 1,042,902 1,074,189 1,106,415 1,139,607 1,173,795 1,209,009 Water Conservation384,948 395,910 414,185 426,611 439,409 452,591 466,169 480,154 System Maintenance3,214,315 3,165,659 3,134,469 3,228,503 3,325,358 3,425,119 3,527,872 3,633,709 Windy Gap Payment2,394,139 2,633,250 2,634,004 2,696,959 2,314,181 251,200 258,736 266,498 Sick and Vacation Accrual(56,413) 100,000 100,000 103,000 106,090 109,273 112,551 115,927 Debt- BRWTP 1996 Revenue Bond; Refunding in 2006854,438 856,594 857,708 858,531 - - - - Refunding of the 1999 and 2000 Revenue Bonds2,512,621 2,523,521 2,522,054 2,517,388 2,524,233 2,524,650 1,375,102 - Lakewood 2001 Rev Bond; Refunded in 20122,057,650 2,057,000 2,065,733 2,065,950 2,065,333 2,072,083 2,080,817 2,081,367 Projected Bond-Betasso WTP Improvements- - - 1,140,000 1,140,000 1,140,000 1,140,000 1,140,000 Projected Bond-NCWCD Conveyance Line- - - - - 3,224,177 3,224,177 3,224,177 Projected Bond - Barker Dam- - - - - - 763,244 763,244 Transfers - Cost Allocation1,208,285 1,255,221 1,020,728 1,071,764 1,125,353 1,181,620 1,240,701 1,302,736 Planning & Development Services206,373 212,564 218,941 225,509 232,275 239,243 246,420 253,813 General Fund - City Attorney31,893 52,888 59,665 62,052 64,534 67,115 69,800 71,894 WATER UTILITY
303 Table 9-35: Water Utility Fund, 2015 Fund Financial (Cont.) 20132014201520162017201820192020ActualRevised Approved Projected Projected Projected Projected ProjectedCapital6,009,216 4,025,000 9,780,007 10,044,251 7,492,162 6,065,949 6,657,687 12,068,898 Projected Bond - Betasso WTP IMP- - - 12,000,000 - - - - Projected Bond - NCWCD Conveyance- - - - - 33,938,701 - - Projected Bond - Barker Dam- - - - - - 8,034,143 - Projected Bond - Issuance Costs- - - 125,000 - 350,000 100,000 - Encumbrances, Carryover and Adjustments to Base- 6,001,071 - - - - - - Total Uses of Funds28,536,711$ 32,504,562$ 32,674,594$ $46,728,631 31,296,933$ $65,823,766 40,402,926$ $36,841,089 Sick/Vacation Accrual Adjustment(56,413)$ 100,000$ 100,000$ 103,000$ 106,090$ 109,273$ 112,551$ 115,927$ Ending Fund Balance Before Reserves34,394,473$ 30,036,921$ 30,479,426$ 29,190,701$ 30,842,958$ 34,686,313$ 39,135,840$ 40,432,469$ ReservesBond Reserve3,034,796$ 3,034,796$ 3,034,796$ 4,174,796$ 3,321,429$ 6,545,606$ 7,308,850$ 7,731,680$ Lakewood Pipeline Remediation Reserve14,932,560 15,588,815 16,254,473 17,214,860 18,204,457 19,224,155 19,953,763 21,026,667 Sick/Vacation/Bonus Reserve574,219 591,445 609,189 627,464 646,288 665,677 685,647 706,217 Pay Period 27 Reserve112,400 163,400 214,400 265,400 316,400 367,400 418,400 469,400 Operating Reserve 4,275,697 4,260,344 4,362,273 4,494,378 4,518,801 4,127,052 4,256,939 4,390,851 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 Reserves24,929,671$ 25,638,800$ 26,475,131$ 28,776,898$ 29,007,376$ 32,929,889$ 34,623,599$ 36,324,814$ Ending Fund Balance After Reserves9,464,801$ 4,398,121$ 4,004,295$ 413,803$ 1,835,582$ 1,756,424$ 4,512,240$ 4,107,654$ Note:4,512,240$ 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.
304Table 9-36: Workers Compensation Insurance Fund, 2015 Fund Financial 201320142015 2016 2017 2018 2019 2020ActualRevisedApproved Projected Projected Projected Projected ProjectedBeginning Fund Balance3,438,357$ 3,001,480$ 2,718,400$ 2,361,613$ 2,094,095$ 1,928,776$ 1,880,022$ 1,963,790$ Sources of FundsCharges to Departments 1,309,606$ 1,493,493$ 1,528,102$ 1,680,912$ 1,849,003$ 2,033,903$ 2,237,293$ 2,461,023$ Interest Earnings21,027 21,521 21,736 21,954 22,173 22,395 22,619 22,845 Other Revenues26,226 19,199 19,391 19,585 19,780 19,978 20,178 20,380 Transfer In - Property and Casualty- - - - - - - - Total Sources of Funds1,356,859$ 1,534,213$ 1,569,228$ 1,722,450$ 1,890,956$ 2,076,276$ 2,280,090$ 2,504,248$ Uses of FundsInsurance Premiums & Related Expenses110,048$ 155,166$ 161,373$ 167,828$ 174,541$ 181,522$ 188,783$ 196,335$ Consultant Services102,152 109,856 113,151 116,546 120,042 123,644 127,353 131,173 Annual Claim Payments1,001,843 972,000 1,052,336 1,094,429 1,138,206 1,183,734 1,231,084 1,280,327 Employee Wellness Program314,913 325,038 336,774 341,609 346,542 351,572 356,704 361,938 Program Administration - Personnel186,358 183,116 189,868 195,564 201,431 207,474 213,698 220,109 Program Administration - Non-Personnel42,689 34,993 47,428 47,902 48,381 48,865 49,354 49,847 Cost Allocation35,735 37,123 25,086 26,089 27,133 28,218 29,347 30,521 Total Uses of Funds1,793,737$ 1,817,292$ 1,926,015$ 1,989,968$ 2,056,276$ 2,125,030$ 2,196,323$ 2,270,250$ Ending Fund Balance Before Reserves3,001,480$ 2,718,400$ 2,361,613$ 2,094,095$ 1,928,776$ 1,880,022$ 1,963,790$ 2,197,787$ ReservesYear-end Estimated Liabilities1,183,380$ 1,249,073$ 1,314,127$ 1,386,944$ 1,466,410$ 1,481,074$ 1,481,074$ 1,481,074$ City Reserve Policy (@ 80% risk margin)240,226 253,562 266,768 281,550 297,681 300,658 300,658 300,658 Pay Period 27 Reserve4,915 6,915 8,915 10,915 12,915 14,915 16,915 18,915 Total Reserves1,428,521$ 1,509,550$ 1,589,810$ 1,679,409$ 1,777,006$ 1,796,647$ 1,798,647$ 1,800,647$ Ending Fund Balance After Reserves1,572,958$ 1,208,850$ 771,803$ 414,686$ 151,769$ 83,375$ 165,142$ 397,140$ WORKER COMPENSATION INSURANCE
305
City of Boulder
Fees, Rates and Charges
2015 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 2015. The information
shows what the city charges in 2014 and the percent change in the approved fee effective January
1, 2015. 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 2015, five departments/divisions updated schedules of selected city fees, rates, and charges,
or introduced new fees for consideration:
Downtown and University Hill Management Division - Parking Services (DUHMD/PS)
Finance - Tax and License
Open Space and Mountain Parks
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. This is expected by mid 2015.
Fees have been analyzed for the 2015 budget in specific areas as part of annual program
evaluations. Examples include fee reviews undertaken in Downtown and University Hill
Management Division (DUHMD) 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.
306
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.
Downtown and University Hill Management Division - Parking Services (DUHMD/PS)
DUHMD/PS 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. DUHMD/PS 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 2015 are shown in Table 10-01.
Fees, Rates, and Charges
Table 10-01: DUHMD Fee Impacts in 2015
FEE PAID BY TYPICAL BUSINESS
Approved
2014 Level
Approved
2015 Level Units
Percent
Change
B.R.C.
Section
Mall Permits/Fees
Building Extension Permits 15.50$ 16.00$ annual 3.2% 4-20-11
Mobile Vending Carts 2,075.00 2,125.00 annual fee 2.4% 4-20-11
Ambulatory Vendor Permit (May-
September)103.50 106.00 monthly fee
2.4% 4-20-11
Ambulatory Vendor Permit (October-
April)51.00 53.00 monthly fee
3.9% 4-20-11
Electricity Event Fee 18.00 18.50 per day 2.8% 4-20-11
Entertaining Vending Permit 14.50 14.75 per month 1.7% 4-20-11
Personal Services Vending Permit 103.50 106.00 per month 2.4% 4-20-11
Personal Services Vending Permit 51.00 53.00 per month 3.9% 4-20-11
307
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 $79. 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 $416. 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 $54. 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 will increase the secondhand dealer license fee to $111 and the pawnbroker license fee to
$2,082 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
$231. The division does not complete background checks as part of this license review process.
License Application Trends
Mobile Food Vehicle licenses have increased this year, but their growth was slowed from 2013.
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Sales and Use Tax license applications have also increased but at a slower pace. Special Event
Liquor Permits and Temporary Modifications for events have increased slowly this year, but not
with as much velocity as in past years. Permanent Liquor License applications have held steady
this year, with some notable license surrenders. Violation and renewal hearings increased in
conjunction with liquor licenses.
Calculation of Fee Change
Table 10-02 displays the approved fees update for 2015. The city has used the CPI to increase
fees in each case, unless there was a rationale to leave the fees unchanged. The city has taken on
the state’s portion of review for local only permit processing, adding the necessary fee and the
work required to provide better background check results to the Police Department.
The city coordinates Medical and Recreational Marijuana Business licensing with the City
Attorney’s Office, collecting and reviewing citywide expenditures, to allow for determination of
reasoned and concrete rationale before suggesting any changes to those license fees.
Fees, Rates, and Charges
Table 10-02: Finance Fee Impacts in 2015
FEE PAID BY TYPICAL APPLICANTS
Approved
2014 Level
Approved
2015 Level Units
Percent
Change
B.R.C.
Section
Auctioneer License Fee
Annual fee with license issued each event 77$ 79$ per year 2.6% 4-20-3
Total including background checks 1 91 93 per year 2.2% 4-20-3
Circus, Carnival, & Menagerie License Fee
Cost per event day 405$ 416$ per day 2.6% 4-20-5
Itinerant Merchant License Fee
Annual license fee 53$ 54$ per year 2.6%
Total including background checks 2 95 96 per year 1.5% 4-20-10
Second Hand Dealer & Pawnbroker License Fee
2nd Hand Calendar/Renewal 108$ 111$ per year 2.6% 4-20-17
Total including background checks 1 122 125 per year 2.3% 4-20-17
Pawn Calendar/Renewal 2,029 2,082 per year 2.6% 4-20-17
Total including background checks 1 2,043 2,096 per year 2.6% 4-20-17
Mobile Food Vehicle License fees
MFV License fee 225$ 231$ per year 2.6% 4-20-66
MFV Renewal fee 225 231 per year 2.6% 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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Open Space and Mountain Parks
The Voice and Sight Tag Program was included in the Open Space and Mountain Parks (OSMP)
Visitor Master Plan in 2005 as a trial program. The purpose of the program was to increase dog
guardians’ awareness of the requirements of voice and sight control and proper dog management.
City Council, in response to concerns about the long-term sustainability of OSMP services and
natural resources, directed staff to recommend improvements to the program. After an 18-month
process to review and recommend changes, City Council approved new program requirements and
fees that will go into effect on January 1, 2015.
The program changes are designed to ensure that trails remain a special destination for Boulder
visitors and their dogs, to help increase dog safety, and protect wildlife and natural resources.
Table 10-03 displays the approved changes to fees paid by typical participants in 2015.
Fees, Rates, and Charges
Table 10-03: Voice and Sight Fee Impacts in 2015
FEE PAID BY TYPICAL PARTICIPANT
Approved
2014 Level
Approved
2015 Level
Current Program Fees
Resident $ 15.00 N/A
Nonresident 18.75 N/A
Replacement fee 5.00 N/A
New Program Fees
City Resident
One Adult/One Dog -$ 13.00$
Each Additional Guardian - 5.00
Each Additional Dog - 10.00
Program Annual Renewal - 5.00
Program Annual Renewal after Feb. 1 - 13.00
Boulder County Resident
One Adult/One Dog -$ 33.00$
Each Additional Guardian - 5.00
Each Additional Dog - 10.00
Program Annual Renewal - 20.00
Program Annual Renewal after Feb. 1 - 33.00
Nonresident of Boulder County
One Adult/One Dog -$ 75.00$
Each Additional Guardian - 5.00
Each Additional Dog - 10.00
Program Annual Renewal - 30.00
Program Annual Renewal after Feb. 1 - 75.00
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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. Additionally, the DET capacity that was freed up
through the creation of the impact fees was allocated to increase the transportation component
for non residential and multifamily development and for parkland acquisition.
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 2015 by an inflation factor (RS
Means’ construction cost index for all impact fees and the Consumer Price Index for the excise
taxes). Table 10-04 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.
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 10-05 presents estimates of impacts on the total utility bills for three
sample customer types:
Single Family Inside City Residential account with an average winter consumption of
5,000 gallons, total annual water consumption of 120,000 gallons and irrigable area of
Fees, Rates, and Charges
Table 10-04: Planning and Development Services Fee Impacts in 2015
FEE PAID BY TYPICAL PROJECT
Approved
2014 Level
Approved
2015 Level Units
Percent
Change
B.R.C.
Section
Single Family Residential (3,000 sq. ft)
Capital Facility Impact Fees 5,782$ 5,967$ per application 3.2% 4-20-62
Transportation Excise Taxes 2,171 2,227 per application 2.6% 3-8-3
Park Land Excise Taxes 1,116 1,145 per application 2.6% 3-8-3
Multifamily Residential (10 units)
Capital Facility Impact Fees 44,695$ 46,125$ per application 3.2% 4-20-62
Transportation Excise Taxes 16,085 16,503 per application 2.6% 3-8-3
Park Land Excise Taxes 7,758 7,960 per application 2.6% 3-8-3
Non-residential (7,500 sq. ft. retail)
Capital Facility Impact Fees 7,560$ 7,800$ per application 3.2% 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
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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.
The utilities also assess charges to new customers and customers increasing their impact on
utility infrastructure. These 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 10-06
displays the approved changes to fees paid by typical users of these services in 2015.
Fees, Rates, and Charges
Table 10-05: Sample Utility Bill Impacts in 2015
UTILITY BILL FOR TYPICAL ACCOUNT
Approved
2014 Level
Approved
2015 Level Units
Percent
Change
B.R.C.
Section
Water Utility Bill
Residential Use 419$ 441$ per year 5.3% 4-20-25
Commercial Use - Restaurant 1,195 1,255 per year 5.0% 4-20-25
Commercial Use - Hotel 11,315 11,881 per year 5.0% 4-20-25
Wastewater Utility Bill
Residential Use 279$ 363$ per year 30.1% 4-20-28
Commercial Use - Restaurant 1,848 2,402 per year 30.0% 4-20-28
Commercial Use - Hotel 14,386 18,702 per year 30.0% 4-20-28
Stormwater / Flood Management Utility Bill
Residential Use 92$ 161$ per year 75.0% 4-20-45
Commercial Use - Restaurant 193 338 per year 75.0% 4-20-45
Commercial Use - Hotel 4,250 7,438 per year 75.0% 4-20-45
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Plant investment fees (PIFs) are one time charges related to development to utilize existing
infrastructure systems. Utilities PIFs are increasing by four percent, based on the Engineering
News Record (ENR) Cost Index for Denver. Table 10-07 shows the approved 2015 change to each
PIF after this inflation factor is applied to the city’s 2014 PIF schedule.
Fees, Rates, and Charges
Table 10-06: Utility Specific Charge Impacts in 2015
Table 10-07: Plant Investment Fee Impacts in 2015
CHARGE FOR TYPICAL CUSTOMER
Approved
2014 Level
Approved
2015 Level Units
Percent
Change
B.R.C.
Section
Utility Specific Service Charges
Meter Installation - 3/4 inch meter 544$ 639$ per occurrence 17.5% 4-20-23
Meter Installation - 2 inch meter 2,866 3,080 per occurrence 7.5% 4-20-23
Water Tap Fee - 3/4 inch tap 111 125 per occurrence 12.6% 4-20-23
Water Tap Fee - 2 inch tap 452 608 per occurrence 34.5% 4-20-23
Wastewater Tap Fee - 4 inch tap 127 133 per occurrence 4.7% 4-20-27
PLANT INVESTMENT FEES
Approved
2014 Level
Approved
2015 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)
2.67$ 2.78$ per sq. ft. irrigated
area
4.1% 4-20-26
Single Family Residential Indoor 11,467.00 11,926.00 single unit dwelling 4.0% 4-20-26
Wastewater Plant Investment Fee
(PIF)
4,473.00$ 4,652.00$ single unit dwelling 4.0% 4-20-29
Stormwater / Flood Management
Plant Investment Fee (PIF)
2.06$ 2.14$ per sqft impervious
area
3.9% 4-20-46
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Fees, Rates, and Charges
Summary of Approved Changes
These departments/divisions are adjusting some fees in 2015:
Downtown and University Hill Management Division—Parking Services
Finance - Tax and License
Open Space and Mountain Parks
Public Works – Development and Support Services
Public Works - Utilities
In total, the approved changes in fees, charges, and rates will create an additional $9.3 million in
revenue in 2015, based on the best available information. Table 10-08 provides the revenue gen-
eration estimates at the department and program level.
Some of the change in revenue comes from greater expected demand for certain city services, and
the remainder of the revenue change is caused by the updated fee amount charged to the con-
sumer of city services. Updating the city’s fee schedules implements the city’s commitment to cost
recovery involving fee and rate based services.
Table 10-08: Citywide Revenue Impacts in 2015
Approved
2014 Revenues
Approved
2015 Revenues
Percent
Change
DUHMD - Parking Services
Mobile Vending Carts 26,975$ 27,625$ 2.4%
Mall Kiosk Advertising 27,000 13,650 -49.4%
Ambulatory/Personal Service Permit 3,500 4,000 14.3%
Electricity Event Fee 500 500 0.0%
Entertaining Vending Permit 125 125 0.0%
Newsbox On Mall 4,300 1,880 -56.3%
Newsbox Off Mall 3,950 1,000 -74.7%
Finance - Tax and License
Auctioneer License Fees 182$ 186 2.2%
Circus, Carnival, & Menagerie License Fee 2,441 2,505 2.6%
Itinerant Merchant License Fee 1,424 1,445 1.5%
Second Hand Dealer & Pawnbroker License Fee 3,800 3,898 2.6%
Mobile Food Vehicle License/Renewal Fees 3,142 3,223 2.6%
Open Space and Mountain Parks
Voice and Sight Tag Program *30,000$ 722,800$ N/A
Public Works - Development and Support Services
Capital Facility Impact Fees 605,329$ 642,265$ 6.1%
Transportation Excise Taxes 576,592 574,203 -0.4%
Parkland Excise Taxes 208,344 204,738 -1.7%
Public Works - Utilities
Water Utility Rates 22,211,239$ 23,481,845$ 5.7%
Wastewater Utility Rates 14,097,944 18,363,982 30.3%
Stormwater / Flood Management Utility Rates 5,471,070 9,593,521 75.3%
Water Utility Specific Service Charges 238,000 238,000 0.0%
Wastewater Utility Specific Service Charges 10,000 10,000 0.0%
All Departments 43,525,856$ 53,891,390$
DEPARTMENT / FEE
* Year over year percentage change not relevant due to program restructuring.
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