2014 Annual Budget, Volume 12014 Annual Budget
Volume I
C ity of Bou lder, C olorado
2014 Annual Budget-Volume I
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The Government Finance Officers Association of the United States and Canada (GFOA) presented a
Distinguished Budget Presentation Award to City of Boulder, Colorado for its annual budget for
the fiscal year beginning January 1, 2013. 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
2014 Annual Budget
Mayor ..................................................................... Matthew Appelbaum
Mayor Pro Tem ...................................................................... Lisa Morzel
Council Members ................................................................ Suzy Ageton
(outgoing council member)
KC Becker
(outgoing council member)
Macon Cowles
Suzanne Jones
George Karakehian
(incoming Mayor Pro Tem)
Tim Plass
Andrew Shoemaker
(incoming council member as of November 19, 2013)
Sam Weaver
(incoming council member as of November 19, 2013)
Ken Wilson
(outgoing council member)
Mary Young
(incoming council member as of November 19, 2013)
viii
City of Boulder Staff
City Manager .............................................................................................. Jane S. Brautigam
Deputy City Manager ........................................................................................................ Paul J. Fetherston
City Attorney ....................................................................................................................................... Tom Carr
Municipal Judge ....................................................................................................................... Linda P. Cooke
Chief Financial Officer .................................................................................................................. Bob Eichem
Director of Public Works for Utilities ............................................................................. Jeffrey M. Arthur
Police Chief ............................................................................................................................. Mark R. Beckner
Executive Director of Energy Strategy and Electric Utility Development ............. Heather Bailey
Fire Chief ....................................................................................................................................... Larry Donner
Executive Director of Community Planning and Sustainability................................... David Driskell
Director of Labor Relations ..................................................................................................... Eileen Gomez
Director of Information Technology ........................................................................................... Don Ingle
Director of Parks and Recreation ....................................................................................... Kirk Kincannon
Director of Support Services/City Clerk ............................................................................. Alisa D. Lewis
Interim Director of Library and Arts ................................................................................. Maureen F. Rait
Director of Open Space and Mountain Parks .................................................................. Michael Patton
Director of Fiscal Services ...................................................................................................... Cheryl Pattelli
Director of Human Services ........................................................................................................ Karen Rahn
Executive Director of Public Works .................................................................................. Maureen F. Rait
Municipal Court Administrator .......................................................................................... Lynne Reynolds
Director of Communications ................................................................Patrick Von Keyserling
Interim Director of Human Resources ..................................................... Mary Ann Weideman
Director of Public Works for Transportation ..................................................................... Tracy Winfree
Director of Downtown University Hill Mgmt Division/Parking Services ...................... Molly Winter
Acting Housing Division Manager ............................................................................................. Jeff Yegian
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City of Boulder Budget Staff Team
Budget Manager ................................................................................................. Peggy Bunzli
Budget Analyst ............................................................................................. Elena Lazarevska
Budget Analyst ................................................................................................... David Mallett
Public Works - Utilities ............................................................................................ Ken Baird
City Attorney’s Office .......................................................................................... Lynette Beck
Public Works - Transportation .......................................................................... James Clanton
Municipal Court ....................................................................................................... Jean Grill
Community Planning and Sustainability ............................................................. Trish Jimenez
Downtown University Hill Mgmt Division/Parking Services .................................. Donna Jobert
Energy Strategy and Electric Utility Development ................................................... Heidi Joyce
Public Works - Development and Support Services ............................................... John Frazer
City Manager’s Office ............................................................................................. Ann Large
Information Technology ....................................................................................... Beth Lemur
Human Services ................................................................................................. Barbara Long
Open Space and Mountain Parks .......................................................................... Mike Orosel
Police ............................................................................................................. Bridget Pankow
Parks and Recreation .................................................................................. Abbie Poniatowski
Human Resources ................................................................................................ Denise Noe
Fire .................................................................................................................... Frank Young
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Title Page ...................................................................................................................... iii
GFOA Budget Award ...................................................................................................... v
City Council .................................................................................................................. vii
City of Boulder Staff ..................................................................................................... viii
Table of Contents ........................................................................................................... x
List of Figures and Tables............................................................................................. xii
How to Use this Document ......................................................................................... xvii
CITY MANAGER’S BUDGET MESSAGE
2014 Budget Message ............................................................................................ 1
Attachment A: Proposed Reallocations .................................................................... 7
Attachment B: Significant Changes Between 2013 and 2014 Budget........................ 9
Attachment C: 2014 Significant Budget Changes by Fund,
One Time, and Ongoing ........................................................................................ 17
STRATEGY AND PRIORITIES
Strategic Planning ................................................................................................. 25
Priority Based Budgeting Results and Attributes .................................................... 31
Budget Allocation by PBB Quartile ......................................................................... 35
Priority Based Budgeting Programs by Quartile...................................................... 37
Priority Based Budgeting Results and Definitions .................................................. 42
CITYWIDE CONTEXT AND BUDGET PROCESS
General City Information ....................................................................................... 43
Organizational Chart ............................................................................................ 46
Budget Philosophy and Process ............................................................................. 47
BUDGET POLICIES
Citywide Financial and Management Policies ......................................................... 59
Reserve Policies by Fund ...................................................................................... 67
SOURCES, USES, AND DEBT SERVICE
Citywide Summaries ............................................................................................. 79
Citywide Sources .................................................................................................. 83
Citywide Uses ....................................................................................................... 97
Citywide Debt Service ......................................................................................... 111
2014 ANNUAL BUDGET
TABLE OF CONTENTS
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DEPARTMENT OVERVIEWS
City Attorney’s Office ......................................................................................... 121
City Council ........................................................................................................ 125
City Manager’s Office ........................................................................................ 129
Community Planning and Sustainability ............................................................. 139
Downtown and University Hill Management Division / Parking Services ............... 147
Energy Strategy and Electric Utility Development ................................................. 153
Finance .............................................................................................................. 157
Fire .................................................................................................................... 163
Housing ............................................................................................................. 167
Human Resources .............................................................................................. 171
Human Services ................................................................................................. 177
Information Technology ..................................................................................... 181
Library and Arts ................................................................................................. 187
Municipal Court ................................................................................................. 193
Open Space and Mountain Parks ......................................................................... 197
Parks and Recreation ......................................................................................... 203
Police ................................................................................................................ 209
Public Works ....................................................................................................... 213
Development and Support Services ............................................................. 217
Transportation ............................................................................................ 223
Utilities ....................................................................................................... 229
FUND FINANCIALS
Fund Financials ................................................................................................... 235
FEES, RATES, AND CHARGES
Overview ............................................................................................................ 287
Downtown and University Hill Management Division / Parking Services ............... 288
Finance ............................................................................................................... 289
Public Works
Development and Support Services ............................................................. 291
Utilities ....................................................................................................... 293
ORDINANCE
Certificate of Authenticity ................................................................................... 297
Ordinance .......................................................................................................... 298
2014 ANNUAL BUDGET
TABLE OF CONTENTS
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CITY MANAGER’S MESSAGE
Table 1-01: General Fund Revenues 2008-2014 .................................................... 2
Figure 1-01: Facilities Maintenance Backlog ........................................................... 5
STRATEGY AND PRIORITIES
Figure 2-01: Planning and Finance Policy Structure in Boulder, Colorado ............ 28
Figure 2-02: Budget Allocations for 2014 in PBB Terms ...................................... 29
Table 2-01: Proportion of Funding by PBB Quartile ............................................ 29
Figure 2-03: 2014 Budget Allocations by PBB Quartile, All City Programs ............ 35
Figure 2-04: 2014 Budget Allocations by PBB Quartile for Community
Programs ........................................................................................ 36
Figure 2-05: 2014 Budget Allocations by PBB Quartile for Governance
Programs ........................................................................................ 36
CITYWIDE CONTEXT AND BUDGET PROCESS
Figure 3-01: Organizational Chart ...................................................................... 46
Figure 3-02: Schedule of Budget Process by Month ............................................. 49
SOURCES AND USES
Figure 5-01: 2014 Annual Budget ...................................................................... 79
Table 5-01: Funds Summary .............................................................................. 81
Figure 5-02: Citywide Revenues (Sources) for 2014 ............................................ 83
Figure 5-03: Citywide Revenues (Sources) for 2014, without Utilities .................. 84
Table 5-02: Composition of City the Sales Tax Rate for 2014 ............................ 85
Figure 5-04: Sales Tax Revenues 2008-2014...................................................... 86
Table 5-03: Property Tax Rates for 2014 ........................................................... 87
Figure 5-05: Property Tax Revenues 2008-2014 ................................................ 88
Figure 5-06: General Fund Revenues (Sources) for 2014 ..................................... 89
Table 5-04: Summary of Revenues (Sources) by Fund ........................................ 90
Figure 5-07: Citywide Expenditures (Uses) for 2014 ........................................... 97
Figure 5-08: Citywide Expenditures (Uses) for 2014, without Utilities ................. 98
Table 5-05: Summary of Key Assumptions ........................................................ 99
Figure 5-09: Staffing Levels: Standard FTEs 2007-2014 ...................................... 99
Table 5-06: Staffing Levels by Department ...................................................... 100
Figure 5-10: General Fund Expenditures (Uses) for 2014 .................................. 101
Table 5-07: Summary of Expenditures (Uses) by Fund ..................................... 102
Table 5-08: Summary of Transfers by Originating Fund ................................... 107
2014 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
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DEBT SERVICE
Table 5-09: 2013-2019 Debt Service……... ........................................................ 112
Table 5-10: 2014 Lease-Purchase Obligations ................................................... 116
Table 5-11: Combined Schedule of Long-Term Debt .......................................... 117
Table 5-12: Computation of Legal Debt Margin for the Last Ten Years ............... 119
DEPARTMENT OVERVIEWS
City Attorney’s Office
Table 6-01: Summary Budget .......................................................................... 122
Table 6-02: Significant Changes Between 2013 and 2014 Budget .................... 123
Table 6-03: Department Detail Page ................................................................ 124
City Council
Table 6-04: Summary Budget ............................................................................ 126
Table 6-05: Department Detail Page ................................................................. 128
City Manager’s Office
Table 6-06: Summary Budget ............................................................................ 130
Table 6-07: Significant Changes Between 2013 and 2014 ................................. 133
Table 6-08: Department Detail Page ................................................................. 134
Table 6-09: City Manager’s Contingency Department Detail Page ..................... 135
Table 6-10: Non-Departmental Contracts, Citywide Memberships, and
Citywide Programs Department Detail Page .................................... 136
Community Planning and Sustainability
Table 6-11: Summary Budget ............................................................................ 141
Table 6-12: Significant Changes Between 2013 and 2014 ................................. 144
Table 6-13: Department Detail Page ................................................................. 145
Downtown and University Hill Management Division / Parking Services
Table 6-14: Summary Budget ............................................................................ 148
Table 6-15: Significant Changes Between 2013 and 2014 Budget ..................... 149
Table 6-16: Department Detail Page ................................................................. 150
Energy Strategy and Electric Utility Development
Table 6-17: Summary Budget ............................................................................ 153
Table 6-18: Significant Changes Between 2013 and 2014 Budget ..................... 155
Table 6-19: Department Detail Page ................................................................. 155
Finance
Table 6-20: Summary Budget ............................................................................ 158
2014 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
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Table 6-21: Significant Changes Between 2013 and 2014 Budget ..................... 160
Table 6-22: Department Detail Page ................................................................. 161
Fire
Table 6-23: Summary Budget ............................................................................ 164
Table 6-24: Significant Changes Between 2013 and 2014 Budget ..................... 165
Table 6-25: Department Detail Page ................................................................. 166
Housing
Table 6-26: Summary Budget ............................................................................ 168
Table 6-27: Significant Changes Between 2013 and 2014 Budget ..................... 169
Table 6-28: Department Detail Page ................................................................. 170
Human Resources
Table 6-29: Summary Budget ............................................................................ 173
Table 6-30: Significant Changes Between 2013 and 2014 Budget ..................... 174
Table 6-31: Department Detail Page ................................................................. 175
Human Services
Table 6-32: Summary Budget ............................................................................ 178
Table 6-33: Significant Changes Between 2013 and 2014 Budget ..................... 179
Table 6-34: Department Detail Page ................................................................. 180
Information Technology
Table 6-35: Summary Budget ............................................................................ 182
Table 6-36: Significant Changes between 2013 and 2014 Budget ..................... 185
Table 6-37: Department Detail Page ................................................................. 186
Library and Arts
Table 6-38: Summary Budget ............................................................................ 189
Table 6-39: Significant Changes between 2013 and 2014 Budget ..................... 190
Table 6-40: Department Detail Page ................................................................. 191
Municipal Court
Table 6-41: Summary Budget ............................................................................ 194
Table 6-42: Significant Changes Between 2013 and 2014 Budget ..................... 195
Table 6-43: Department Detail Page ................................................................. 196
Open Space and Mountain Parks
Table 6-44: Summary Budget ............................................................................ 198
Table 6-45: Significant Changes Between 2013 and 2014 Budget ..................... 200
Table 6-46: Department Detail Page ................................................................. 201
Parks and Recreation
Table 6-47: Summary Budget ............................................................................ 204
2014 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
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Table 6-48: Significant Changes Between 2013 and 2014 Budget ..................... 205
Table 6-49: Department Detail Page ................................................................. 206
Police
Table 6-50: Summary Budget ............................................................................ 210
Table 6-51: Significant Changes Between 2013 and 2014 Budget ..................... 211
Table 6-52: Department Detail Page ................................................................ 212
Public Works
Table 6-53: Summary Budget ............................................................................ 213
Table 6-54: Department Detail Page ................................................................. 215
Public Works-Development and Support Services Division
Table 6-55: Summary Budget ............................................................................ 218
Table 6-56: Significant Changes Between 2013 and 2014 Budget ..................... 220
Table 6-57: Department Detail Page ................................................................. 221
Public Works-Transportation Division
Table 6-58: Summary Budget ............................................................................ 224
Table 6-59: Changes Between 2013 and 2014 Budget ...................................... 226
Table 6-60: Department Detail Page ................................................................. 227
Utilities Division
Table 6-61: Summary Budget ............................................................................ 230
Table 6-62: Significant Changes Between 2013 and 2014 Budget ..................... 232
Table 6-63: Department Detail Page ................................................................. 233
FUND FINANCIALS
Table 7-01: General Fund ................................................................................. 236
Table 7-02: .25 Cent Sales Tax Fund ................................................................ 242
Table 7-03: Affordable Housing Fund ............................................................... 243
Table 7-04: Airport Fund .................................................................................. 244
Table 7-05: Boulder Junction Access District (GID)-TDM Fund ........................... 245
Table 7-06: Boulder Junction Access District (GID)-Parking Fund ...................... 246
Table 7-07: Boulder Junction Improvement Fund .............................................. 247
Table 7-08: Capital Development Fund ............................................................. 248
Table 7-09: 2011 Capital Improvement Bond Fund ........................................... 249
Table 7-10: Climate Action Plan Fund ............................................................... 250
Table 7-11: Community Development Block Grant Fund ................................... 251
Table 7-12: Community Housing Assistance Program Fund .............................. 252
Table 7-13: Compensated Absences Fund ........................................................ 253
Table 7-14: Computer Replacement Fund ......................................................... 254
2014 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
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2014 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
Table 7-15: Downtown Commercial District Fund ............................................. 256
Table 7-16: Equipment Replacement Fund ........................................................ 258
Table 7-17: Facility Renovation and Replacement Fund ..................................... 259
Table 7-18: Fleet Operations Fund .................................................................... 260
Table 7-19: Fleet Replacement Fund ................................................................. 261
Table 7-20: Home Investment Partnership Grant Fund ..................................... 262
Table 7-21: Library Fund .................................................................................. 263
Table 7-22: Lottery Fund .................................................................................. 264
Table 7-23: Open Space Fund ........................................................................... 266
Table 7-24: Permanent Parks and Recreation Fund ............................................ 268
Table 7-25: Planning and Development Services Fund ....................................... 269
Table 7-26: Property and Causality Fund ........................................................... 270
Table 7-27: Recreation Activity Fund ................................................................. 271
Table 7-28: Stormwater and Flood Management Utility Fund ............................. 272
Table 7-29: Telecommunications Fund ............................................................. 274
Table 7-30: Transit Pass General Improvement District Fund ............................ 275
Table 7-31: Transportation Fund ...................................................................... 276
Table 7-32: Transportation Development Fund ................................................. 278
Table 7-33: University Hill Commercial District Fund ........................................ 279
Table 7-34: Wastewater Utility Fund .................................................................. 280
Table 7-35: Water Utility Fund .......................................................................... 282
Table 7-36: Workers Compensation Fund ......................................................... 285
FEES, RATES, AND CHARGES
Table 8-01: DUHMD Fee Impacts in 2014 .......................................................... 289
Table 8-02: Finance Fee Impacts in 2014 .......................................................... 291
Table 8-03: Planning and Development Services Fee Impacts in 2014 ............... 292
Table 8-04: Sample Utility Bill Impacts in 2014 ................................................. 294
Table 8-05: Utility Specific Charge Impacts in 2014 .......................................... 294
Table 8-06: Plant Investment Fee Impacts in 2014 ............................................ 295
Table 8-07: Citywide Revenue Impacts in 2014 ................................................. 296
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2014 ANNUAL BUDGET
HOW TO USE THIS DOCUMENT
The City of Boulder’s 2014 Budget contains a detailed description of how the city plans to invest
available resources in city operations in 2014. Included in this description is information on how
the city organization is structured, explanations of how decisions for allocations are guided, de-
tails of the major goals and accomplishments for the city and its departments, projections for
revenues and expenditures for 2013 through 2019, and historic data for revenues and expendi-
tures prior to 2013.
Document Organization
The 2014 Budget has eight main parts:
City Manager’s Budget Message
Strategy and Priorities
City Context and Budget Process
Budget Policies
Sources, Uses and Debt Service
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 2014 Budget. The transmittal
letter includes attachments that detail variances between the 2014 operating budget and the
2013 operating budget.
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.
City Context and Budget Process
The City Context and Budget Process section provides a general overview of the City of Boulder
including its history, describes the organization of city operations, explains the city’s annual
budget process, details the city’s accounting system and fund structure, and defines key financial
terms.
Budget Policies
The Budget Policies section provides an extensive listing of the citywide financial and management
policies that guide city budgeting, including a listing, by fund, of reserve policies.
xviii
2014 ANNUAL BUDGET
HOW TO USE THIS DOCUMENT
Sources, Uses and Debt Service
The Sources, Uses and Debt Service section contains summary information of the 2014 Annual
Budget, projected revenues and budgeted expenditures. It shows all anticipated revenues
(sources) by type and fund, provides information on tax rates, shows budgeted expenditures
(uses) by fund, and lists all interfund transfers. The debt section lists the debt service payments
from 2013 to 2019, provides a combined schedule of long-term debt and provides computation
of the legal debt margin for the last ten years.
Department Overviews
The Department Overviews section describes the operational structure and function, 2013 accom-
plishments, and 2014 key initiatives for each of the city’s departments. It includes details on sig-
nificant changes between the 2013 and 2014 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
2012 actual, 2013 revised, 2014 approved and 2015 –2019 projected amounts.
Fees, Rates, and Charges
The Fees, Rates, and Charges section summarizes by department adjustments to city fees that are
proposed to take effect on January 1, 2014 and how the adjusted fee amounts would affect reve-
nue.
1
Dear Members of City Council and Residents of Boulder,
I am pleased to present to you the City Manager’s 2014 Recommended Budget for review and
consideration. This budget was developed in accordance with the City Charter, city financial
management policies and guidelines, and City Council's adopted goals. This budget continues to
recognize the national economic conditions that demand conservative approaches to managing
expenses, while providing a balance between maintaining existing high-quality programs, services
and infrastructure, and funding enhancements and new initiatives, to best meet the priorities of
the Boulder community.
The budget is a financial document that defines the fiscal parameters of the coming year. It is a
guide to allocation of resources in support of community goals, and it is a tool for strategic
alignment of short- and long-term financial objectives. As a part of the process for building the
2014 Recommended Budget, city staff took a multi-year strategic approach, as well as applying
the principles of Priority Based Budgeting. The result of this approach was a focus on
strengthening core city services and operations, such as public safety and facility maintenance, as
well as providing funding for key council initiatives and investing in the future, such as support
for Civic Area planning and accelerating the implementation of the West Trail Study Area.
The City of Boulder continues to face funding challenges from the diminished purchasing power of
the dollar over the past decade, and the changing economic landscape has forced us to re -
examine best practices for a long-term sustainable government. One such best practice is
maintaining the appropriate reserve level. 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, including emergencies, and to ensure continued long -term stability. In
2013, the City Manager’s Recommended Budget included an increase from a 10 percent to 15
percent fund balance in the General Fund, for three years, to ensure stability during a period of
uncertain economic conditions. Best practices support a reserve level equivalent to 45 to 90 days
of operating expenses. To be aligned with this, the 2014 Recommended Budget extends the 15
percent reserve level, which represents approximately 55 days, to ongoing out years. This level is
further enhanced by the city’s financial policies that provide the ability to access its internal
service fund balances in the case of a large scale disaster or emergency. Maintaining strong
financial policies in regards to fund balances has helped the City of Boulder achieve AAA rating for
general obligation bonds issued by the city.
City of Boulder
Office of the City Manager
2
The 2014 economic outlook is improved over the past several years, and city staff project
continued modest revenue growth over the coming years. The current health of the city is
reflected in its tax revenue collections and the community’s employment level. Boulder’s
unemployment rate as of June 2013 is 5.4 percent, down 0.8 percent from the previous year. This
indicates that Boulder’s local economy continues to improve, even if slowly. Sales and use tax
collections were up 5.1 percent through June 2013, compared to collections through June 2012.
With approximately 1.5 percent of this increase due to one -time revenues from business-to-
business sales that do not recur on an annual basis, the 2013 revenues are on target with
projections. City staff project a 3.5 percent increase in sales and use tax revenues for 2014.
The table below shows General Fund revenue collections compared to budget projections since
2008. The revised budget projections are the linchpin for preparing the recommended budget.
They drive expenditures that can be recommended for the remainder of the year in progress, and
the upcoming year. If the projections are too optimistic and actual revenue falls short, cuts must
be made in the budget. If the projections are too conservative, vital programs and services may be
recommended for reduction unnecessarily, or not included in budget recommendations.
Table 1-01: General Fund Revenues 2008-2014
(in $1,000s)
As the nation began to recover from the 2008 Great Recession, chronic economic uncertainty and
the possibility of a double dip recession led the city to remain cautious in its 2011 revenue
projections. Revenues in 2011 and 2012 came in above projections, though much of the excess
revenues came from one-time, non-recurring collections. Subsequent budgets have taken into
account the availability of these one-time dollars, and future projections have been based on
actual ongoing revenue collections. The financial policy of using one-time revenue only for one-
time expenditures has served the city well during and since the last recession. The 2012
independent financial audit of the city confirmed that the city is in sound financial condition.
Despite revenue growth, the cost of doing business continues to outpace that growth. Budget
pressures include: the cost of materials to maintain city streets, rising health care costs for
employees, increased demand for public services, and new initiatives important to Boulder’s
future. Through our organization’s collaborative approach to budgeting and service delivery, I am
pleased to say that city departments have come together to identify funds that could be applied to
greater community needs. The 2014 Recommended Budget balances the use of new revenues
City Manager’s Message
Projected Proposed
2008 2009 2010 2011 2012 2013 2014
Revised Budget $93,907 $104,611 $107,908 $100,312 $110,424 $112,516 $115,046
Actuals $92,855 $104,387 $107,928 $103,112 $111,969
3
along with proposed reallocations to address these pressures and to achieve the highest
community outcomes.
For example, the Human Services Department, focusing on the community impact of its funding
dollars, determined that it provides greater funding to certain programs as compared to other
partner organizations and identified services that are better provided by third -party
organizations. Department leadership identified resources that could be reallocated to priority
General Fund needs. Similarly, Parks and Recreation identified opportunities for improved
efficiencies and outsourcing, recommending funds that could be reallocated to the General Fund.
In total seven departments were able to identify more than $1.1 million of General Fund
allocations for realignment to higher priority programs and services. A list of these reallocations is
provided in Attachment A.
As a result, projected 2014 General Fund expenditures will be held to a 3.3 percent increase. The
total annual operating budget of $269,495,241, across all funds, represents a 5.8 percent
increase in spending over 2013. Of this, $9 million, or 3.4 percent, represents increased capital
spending over 2013. This increase in one-time spending reflects focused savings, dollars that
have been set aside in funds such as the utilities funds over several years and includes significant
leveraged funding.
2014 Recommended Budget highlights include:
Public Safety
In an effort to reduce crime and improve community safety, the Recommended Budget includes
funding for two new police officers and a new police commander . This is part of the Police
Department’s long-term plan to hire eight new officers and strengthen overall service and
accountability to the public. The Fire Department will also receive a significant investment for
operations and maintenance at the Wildland Fire Training Center, replacement of outdated masks
for self-contained breathing systems for firefighters, and ongoing contributions to the fire
equipment replacement fund, to help bring replacement funding in line with industry standards.
Community Investment
The Recommended Budget provides for a fixed-term employee to manage the next phase of the
council-approved Civic Area Plan, allowing city planners to re-focus on the city’s long-range
planning needs and meet the current service demands of the department.
Funding is included in the Recommended Budget to establish, on a pilot basis, a North Boulder
Public Library station beginning in 2014. The proposed North Boulder Library Station is located at
the corner of Yarmouth and North Broadway, in a 570-square-foot storefront, owned and offered
by Boulder Housing Partners. The Library Station service model is designed to meet the immediate
City Manager’s Message
4
and targeted library needs of the North Boulder community. Community input indicates that there
is high interest in and enthusiasm for the following services and programs at the proposed North
Boulder Library Station: materials return and holds pick -up; public access computers and WiFi;
popular materials including bestsellers, DVD’s and children’s books; storytime programs, and art
exhibit space. The proposed hours of operation include a range of weekend, evening, morning
and afternoon hours, designed to meet the needs of the area’s residents, and in addition to city
staffing, the proposed Library Station also would utilize community volunteers.
The 2014 Recommended Budget includes additional funding for the Economic Vitality Program.
This provides the necessary funds for the city to continue to sponsor critical nonprofit and
business organizations that supplement the city’s business services and support innovation and
entrepreneurship in Boulder. The funding also supports the city’s consulting contract with the
Boulder Economic Council, which provides third-party services including the annual return on
investment analysis of the flexible rebate program, data development and support, business
retention, and specific projects like the economic sustainability strategy.
Boulder’s building and construction activity is an important indicator of economic vitality. In
recent years, the volume and complexity of building permit applications increased significantly, a
trend that has continued in 2013. The Recommended Budget provides funding for a fixed -term
employee to process updates to the development code, and to support this economic sector.
Taking Care of Existing Assets
An additional priority for funding in 2014 and beyond is the growing backlog of city facility
maintenance projects. The maintenance backlog is projected to increase from the current level of
$9.3 million to $15 million by the end of 2020. The backlog has grown despite Round 1 Capital
Investment Strategy bond funding and Energy Performance Contract energy efficiency
improvements, due to additional deficiencies identified through the Civic Area Master Planning
process and energy monitoring of facilities. The graph below illustrates the backlog and impact of
2014 proposed one-time and ongoing funding. Proposed one-time funding in 2014 plus
additional ongoing funding beginning in 2014 would reduce the projected 2014 backlog to $8.5
million, compared to the current $9.3 million backlog. Impacts of ongoing funding proposed
would help slow the growth of the backlog and would reduce the projected 2019 level from $14.9
million to $11.5 million. More will need to be done over time and in future budgets to address this
ongoing gap.
City Manager’s Message
5
Figure 1-01: Facilities and Maintenance Backlog 2013-2019
(in $1,000s)
Through dedicated transportation taxes, $740,000 is proposed for investment in prioritized,
tiered increases in system maintenance, operations and safety, including removal of snow and ice
from city streets and paths, and maintenance of transportation infrastructure.
A complete list of new funding initiatives for 2014 is included in Attachment B (listed by
department) and Attachment C (listed by fund).
The 2014 Recommended Budget focuses on strengthening high -priority government services,
invests in maintaining and repairing the city’s existing assets, and funds key initiatives and
council goals. The budget also maintains sufficient fund reserves to ensure continuity of services
during an economic downturn. While Boulder is in a better position than many of its peer cities,
the long-term sustainability of the city requires a strategic approach to new spending and a re -
alignment of the budget to meet community priorities and increasing demands for service. 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.
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
2013 2014 2015 2016 2017 2018 2019
Backlog Trend
-Current
Funding
Backlog Trend
-Proposed
Funding
2013 Estimated
Backlog
$9.3 Million
City Manager’s Message
6
Boulder’s revenues and expenditures will be closely monitored throughout 2014, 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 remain a community
hallmark. The 2014 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
7
City of Boulder
ATTACHMENT A
PROPOSED REALLOCATIONS
8 Attachment A2014 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 two 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 proposed as a two year, fixed-term reallocation only, at this time.FinanceGeneral Fund Cost Savings (121,240) Analysis of the Compensated Absences liability coverage fund resulted in the determination that the current practice of contributing 1% of General Fund payroll amounts to the fund provides sufficient long-term liability coverage. The historical, additional General Fund transfer of $121,240 annually is not needed. This is an ongoing reallocation.HousingReduce General Fund transfer to the Affordable Housing Fund (84,663) Given current dedicated funding source levels in Housing, a reduction in the General Fund transfer to Affordable Housing Fund is proposed, for reallocation. This is an ongoing reallocation.Human ServicesGeneral Fund Cost Savings (100,000) In an effort to have greater equity between funding partners, the city and County have agreed to an increase in the County's share of funding for the Substance Abuse Prevention Program. This has resulted in cost savings to the city. This is an ongoing reallocation.Library and ArtsGeneral Fund Cost Savings (37,700) The General Fund allocation to the Arts Division has included funds for repayment of the Dairy Center mortgage. The final payment has been made in 2013. This funding is not needed in 2014 and beyond. This is an ongoing reallocation.Parks and RecreationReduce General Fund transfer to the Recreation Activity Fund (150,000) Parks and Rec is implementing programmatic changes that would enable this reduction. The changes include Class system reorganization, outsourcing of the Dance program, Pottery lab, and potentially Gymnastics; as well as a shift of programs to be covered by the .25 cent sales tax fund. This is an ongoing reallocation.Parks and RecreationReduce General Fund allocation to Parks and Recreation (42,547) The General Fund allocation to the Parks and Recreation Department has historically included funding for a 0.5 FTE volunteer coordinator position. This position will be consolidated by the .25 Cent Sales Tax Fund going forward. This is an ongoing reallocation.Public Works-TransportationReduce General Fund allocation to Transportation (67,000) The General Fund allocation to the Transportation Division has historically included funds to help cover on street lighting costs. These costs will be covered by the Transportation Fund going forward. This is an ongoing reallocation.Total Reallocations(1,143,718) $
9
City of Boulder
ATTACHMENT B
SIGNIFICANT CHANGES BETWEEN 2013 AND 2014 BUDGET
10 ATTACHMENT B Department / Fund / Action2013 Approved Budget2014 Approved BudgetTotal Change2013 FTE2014 FTEFTE ChangeCITY ATTORNEY OFFICEAdditional Paralegal $ - $ 34,415 $ 34,415 0.000.500.50 Additional Paralegal $ - $ 6,883 $ 6,883 0.000.100.10 Additional Paralegal $ - $ 6,883 $ 6,883 0.000.100.10 Additional Paralegal $ - $ 20,649 $ 20,649 0.000.300.30 Total Changes, City Attorney's Office68,830 $ 1.00CITY MANAGER'S OFFICEGranicus Web Streaming $ - $ 7,500 $ 7,500 0.000.000.00 Total Changes, City Manager's Office7,500 $ 0.00NON DEPARTMENTAL/CITYWIDE*Boulder History Museum Economic Impact Study $ - $ 25,000 $ 25,000 0.000.000.00 Colorado Communications and Utility Alliance - 6,000 6,000 0.000.000.00 Cyber Café Repayment of Loan to Private Note Holders - 269,083 269,083 0.000.000.00 Ironman - 63,000 63,000 0.000.000.00 Negotiations Support 46,393 86,393 40,000 0.000.000.00 Procycle - 150,000 150,000 0.000.000.00 Total Changes Non Departmental553,083 $ 0.00* Non Departmental details are included in the City Manager's Office department overview section of the Budget documentGENERAL FUNDGENERAL FUNDGENERAL FUNDWATER UTILITY FUNDSTORMWATER / FLOOD MANAGEMENT UTILITY FUNDWASTEWATER UTILITY FUND
11 ATTACHMENT B Department / Fund / Action2013 Approved Budget2014 Approved BudgetTotal Change2013 FTE2014 FTEFTE ChangeCOMMUNITY PLANNING AND SUSTAINABILITYGENERAL FUND (TRASH TAX REALLOCATION)Sustainability Communications Specialist I $ 44,000 $ 44,000 $ - 0.00 0.50 0.50 CLIMATE ACTION PLAN FUNDSustainability Communications Specialist I $ 44,000 $ 44,000 $ - 0.00 0.50 0.50 PLANNING AND DEVELOPMENT SERVICES FUNDBoulder Civic Area Implementation $ - $ 210,000 $ 210,000 0.00 1.00 1.00 Business Liaison - 88,000 88,000 0.00 1.00 1.00 Comprehensive Planning Planner I - 40,000 40,000 0.00 0.50 0.50 Development Code Updates Staffing - 70,000 70,000 0.00 1.00 1.00 Development Review 53,243 61,243 8,000 0.87 1.00 0.13 Economic Vitality Program Operating Budget - 30,000 30,000 0.00 0.00 0.00 Interns for Comprehensive Planning, Historic Preservation, Economic Vitality - 54,000 54,000 0.00 0.00 0.00 LandLink Development and Information Tracking System Replacement project - 59,840 59,840 0.000.680.68 Total Changes, Community Planning and Sustainability559,840 $ 5.31DOWNTOWN AND UNIVERSITY HILL MANAGEMENT DIVISION / PARKING SERVICESGENERAL FUNDBoulder Junction Meters and Pay Stations for On-street Parking $ - $ 5,000 $ 5,000 0.00 0.00 0.00 Downtown Facilities Repair and Replacement (ongoing as of 2014) 125,000 125,000 - 0.00 0.00 0.00 Eco Passes - 50,000 50,000 0.00 0.00 0.00 Parking Services Enforcement Software - 5,775 5,775 0.00 0.00 0.00 Total Changes, Downtown and University Hill Management Division/Parking Services60,775 $ 0.00ENERGY STRATEGY AND ELECTRIC UTILITY DEVELOPMENTGENERAL FUNDBoulder's Energy Future $ 2,203,000 $ 2,312,000 $ 109,000 4.504.500.00 Total Changes, Energy Strategy and Electric Utility Development109,000 $ 0.00
12 ATTACHMENT B Department / Fund / Action2013 Approved Budget2014 Approved BudgetTotal Change2013 FTE2014 FTEFTE ChangeFINANCEGENERAL FUNDBeverage Licensing Authority and Licensing Changes $ - $ 17,580 $ 17,580 0.000.000.00 Legal Support - 50,000 50,000 0.000.000.00 Dog Licensing - new program setup - 30,000 30,000 0.000.000.00 Budget Analyst - 91,946 91,946 0.001.001.00 Licensing Staff - 83,622 83,622 0.001.001.00 Total Changes, Finance273,148 $ 2.00FIREGENERAL FUNDConvert Seasonal, Part-time Wildland Crew to Full-time - 3rd year of 3 year phase in $ 46,000 $ 158,620 $ 112,620 0.002.002.00 Wildland Fire Operations Specialists Equity Reclassifications 263,523 329,570 66,047 0.000.000.00 Wildland Fire / FTC / Light Response 2014 O&M gap - 208,829 208,829 0.000.000.00 Replacement NPE Gap - partial funding - 200,000 200,000 0.000.000.00 Self-Contained Breathing Apparatus - 74,699 74,699 0.000.000.00 Total Changes, Fire662,195 $ 2.00HUMAN RESOURCESGENERAL FUNDConsulting $ - $ 30,000 $ 30,000 0.000.000.00 Non-personnel Expenses - 22,000 22,000 0.000.000.00 Organizational Development - citywide events - 10,000 10,000 0.000.000.00 Organizational Development Staff - 174,637 174,637 0.002.002.00 Total Changes, Human Resources236,637 $ 2.00HUMAN SERVICESGENERAL FUNDHuman Services Operating Support Staffing -gap funding pending community service departments assessment $ - $ 97,388 $ 97,388 0.001.351.35 Total Changes, Human Services97,388 $ 1.35
13 ATTACHMENT B Department / Fund / Action2013 Approved Budget2014 Approved BudgetTotal Change2013 FTE2014 FTEFTE ChangeHOUSINGDepartment Reorganization $ - $ 31,500 $ 31,500 0.000.000.00 Department Reorganization $ - $ 38,500 $ 38,500 0.000.000.00 Total Changes, Housing70,000 $ 0.00INFORMATION TECHNOLOGYTransfer of IT Technical Manager from Parks and Recreation to IT $ - $ 94,718 $ 94,718 0.001.001.00 Design and Sustainability of IT Internal Service Funds $ - $ 17,221 $ 17,221 0.000.250.25 Design and Sustainability of IT Internal Service Funds $ - $ 17,221 $ 17,221 0.000.250.25 Total Changes, Information Technology129,160 $ 1.50LIBRARY AND ARTSNorth Boulder Library Station $ - $ 60,000 $ 60,000 0.001.001.00 North Boulder Library Station - increase General Fund transfer to Library Fund $ - $ 205,000 $ 205,000 0.001.001.00 Total Changes, Library and Arts265,000 $ 2.00MUNICIPAL COURTContribution to Justice Center Capital Improvements $ - $ 14,060 $ 14,060 0.000.000.00 Total Changes, Municipal Court14,060 $ 0.00COMPUTER REPLACEMENT FUNDTELECOMMUNICATION FUNDGENERAL FUNDGENERAL FUNDLIBRARY FUNDGENERAL FUNDAFFORDABLE HOUSING FUNDCOMMUNITY HOUSING ASSISTANCE PROGRAM FUND
14 ATTACHMENT B Department / Fund / Action2013 Approved Budget2014 Approved BudgetTotal Change2013 FTE2014 FTEFTE ChangeOPEN SPACE AND MOUNTAIN PARKSEnhanced Voice & Sight Dog Tag Program $ - $ 163,000 163,000 0.000.000.00 South Boulder Creek and Boulder Creek East Restoration - 75,000 75,000 0.000.000.00 Cultural Resource Admin Assistant - 35,543 35,543 0.000.500.50 Repairs to Cultural Resources’ assets - 37,000 37,000 0.000.000.00 Water Resources Technician - 58,205 58,205 0.001.001.00 Maintenance III/Trails Specialist - 108,001 108,001 0.002.002.00 Reduce funding of seasonal trail crew leads - (85,400) (85,400) 0.000.000.00 Crew Equipment Replacement - 80,000 80,000 0.000.000.00 Increase in seasonal funding for sign staffing - 5,870 5,870 0.000.000.00 Research Resources for VMP, TSAs, GMAP and FEMP - 45,000 45,000 0.000.000.00 Increase Standard IPM FTE - 24,562 24,562 0.000.250.25 Outfit Ranger Trucks - 61,658 61,658 0.000.000.00 Tough Books in Ranger Trucks, new RIS hire and Servers - 25,500 25,500 0.000.000.00 Seasonal Research Activities - 21,700 21,700 0.001.000.00 Seasonal Health Care Costs - 100,000 100,000 0.001.000.00 Total Changes, Open Space and Mountain Parks755,639 $ 3.75PARKS AND RECREATIONTransfer of IT Technical Manager from Parks and Recreation to IT - reduction $ (94,718) $ (94,718) 0.00(1.00)(1.00)Forestry Tree Care $ - $ 60,000 $ 60,000 0.000.000.00 Increase funding for .50 Volunteer Coordinator - 42,547 42,547 0.000.500.50 Total Changes, Parks and Recreation7,829 $ (0.50)RECREATION ACTIVITY FUNDOPEN SPACE FUND.25 CENT SALES TAX FUND
15 ATTACHMENT B Department / Fund / Action2013 Approved Budget2014 Approved BudgetTotal Change2013 FTE2014 FTEFTE ChangePOLICEGreenwood Wildlife Rehabilitation - 3rd year of 3 year phase in $ 15,000 $ 20,000 $ 5,000 0.000.000.00 Records Management funded from Asset Forfeiture Reserve - 950,000 950,000 0.000.000.00 Addition of 2 Sworn Officers - 185,000 185,000 0.002.002.00 Additional Commander - 154,834 154,834 0.001.001.00 Master Police Officer Compensation - 40,000 40,000 0.000.000.00 Non-personnel Expenses - 30,000 30,000 0.000.000.00 Total Changes, Police1,364,834 $ 3.00PUBLIC WORKS - DEVELOPMENT AND SUPPORT SERVICESGeneral Fund Non-Reimbursed Expenses for Valmont Butte and 13th St. Plaza Clean Up $ - $ 950,000 $ 950,000 0.000.000.00 Operations and Maintenance/ Facilities Repair and Renovation - 400,000 400,000 0.000.000.00 Building Construction $ - $ 63,000 $ 63,000 0.001.001.00 LandLink Development and Information Tracking System Replacement project - 116,160 116,160 0.001.321.32 Rental Housing Licensing Program - 63,000 63,000 0.001.001.00 Total Changes, Public Works - Development and Support Services1,592,160 $ 3.32PUBLIC WORKS - TRANSPORTATIONSnow and Ice Control Pilot $ - $ 50,000 $ 50,000 0.000.000.00 Transportation Maintenance and Increase to Via Contribution - NPE addition - 752,901 752,901 0.000.000.00 One-time Increase for Transportation O&M and Integrated Planning Efforts - 295,000 295,000 0.000.000.00 Total Changes, Public Works - Transportation1,097,901 $ 0.00GENERAL FUNDGENERAL FUNDPLANNING AND DEVELOPMENT SERVICES FUNDTRANSPORTATION FUND
16 ATTACHMENT B Department / Fund / Action2013 Approved Budget2014 Approved BudgetTotal Change2013 FTE2014 FTEFTE ChangePUBLIC WORKS - UTILITIESEnergy Costs $ - $ 110,400 $ 110,400 0.000.000.00 Legal Costs $ - $ 25,000 $ 25,000 0.000.000.00 Energy Costs - 85,270 85,270 0.000.000.00 Operating Savings - (204,099) (204,099) 0.000.000.00 Total Changes, Public Works - Utilities16,571 $ 0.00POLICE AND FIRE OLD HIRE PENSIONSGeneral Fund Contribution $ - $ 250,000 $ 250,000 0.000.000.00 Total Changes, Police and Fire Old Hire Pensions250,000 $ 0.00GENERAL FUNDWATER UTILITY FUNDWASTEWATER UTILITY FUND
17
City of Boulder
ATTACHMENT C
2014 SIGNIFICANT BUDGET CHANGES BY FUND,
ONE-TIME AND ONGOING
18 ATTACHMENT C Fund / DepartmentActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTEAdditional InformationGENERAL FUNDCAOParalegal support for municipalization and water law34,415 1.00- - 0.50 FTE is funded from the General Fund and 0.50 FTE is funded from Utilities through a fund transfer to the General Fund.City Manager's OfficeGranicus Web Streaming7,500 - - - Non Departmental / CitywideBoulder History Museum Economic Impact Study- - 25,000 - Non Departmental / CitywideColorado Communications and Utility Alliance membership6,000 - - - Non Departmental / CitywideCyber Café Repayment of Loan to Private Note Holders - - 269,083 - Non Departmental / CitywideIronman63,000 - - - Non Departmental / CitywideNegotiations Support- - 40,000 - Non Departmental / CitywideProCycle- - 150,000 - Community Planning and SustainabilitySustainability Communications Specialist I- - 44,000 0.50Conversion from temp to two-year fixed term; reallocation of NPE to PE; 0.50FTE funded through Trash Tax (in General Fund) and 0.50FTE funded through the CAP tax.DUHMDBoulder Junction Meters and Pay stations for on street parking- - 5,000 - DUHMDDowntown Facilities Repair and Replacement125,000 - - - DUHMDEcopass50,000 - - - DUHMDParking Services Enforcement Software NPE Increase5,775 - - - Energy Strategy and Electric Utility DevelopmentBoulder's Energy Future- - 109,000 - PE backfill 1yr fixed-term; one time NPEFinanceAdditional Licensing Staff83,622 1.00- - FinanceBeverage Licensing Authority and Licensing Changes17,580 - - -
19 ATTACHMENT C Fund / DepartmentActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTEAdditional InformationGENERAL FUND (Cont.)FinanceBudget Analyst91,946 1.00FinanceDog Licensing Changes and Facilities Changes- - 30,000 - One time temp costs for implementing new program; space reconfiguration to accommodate increased staffingFinanceLegal Support- - 50,000 - FireConvert Seasonal, Part-Time Wildland Crew to Full Time112,620 2.00- - Final year of 3yr phase inFirePersonal Protective Equipment Self Contained Breathing Apparatus (SCBA) and Replacement Funding200,000 - 74,699 One-time funding for replacement of SCBA air masks in 2014; ongoing funding for fleet and equipment replacement needs - partial funding.FireWildland Fire Operations Specialists Equity Reclassifications66,047 - - - FireWildland Fire/ FTC/ Light Response Vehicle208,829 - one-time funding to cover 2014 O&M gap. Future years funding identified from expiring interfund loan.Human ResourcesOrganizational Development - citywide events10,000 - - - Human ResourcesConsulting30,000 - - - Human ResourcesNon-personnel Expenses22,000 - - - Human ResourcesOrganizational Development - staffing58,3870.50116,250 1.501yr fixed-term funding extension for 1.5 FTE; ongoing funding starting mid-year; transitional reorganization funding. Human ServicesHuman Services Operating Support Staffing - - 97,388 1.351yr fixed term positions; gap funding pending community service departments assessment.
20 ATTACHMENT C Fund / DepartmentActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTEAdditional InformationGENERAL FUND (Cont.)ITTransfer of IT Technical Manager from Parks and Recreation to IT94,718 1.000.00 - see Recreation Activity FundLibrary and ArtsNorth Boulder Library Station - direct General Fund support60,000 1.00 - - increase North Boulder Library Station to 40 hours/weekMunicipal CourtContribution to Justice Center Capital Improvements- - 14,060 - One time costs related to ongoing scheduled County capital improvementsPoliceAddition of 2 Sworn Officers 185,000 2.00 - - PoliceAdditional Commander Position154,834 1.00 - - PoliceGreenwood Wildlife Rehabilitation5,000 - - - 3rd year of 3 year phase in up to $20,000 annuallyPoliceMaster Police Officer Compensation40,000 - - - PoliceNew Records Management System (Asset Forfeiture) - - 950,000 - Funded from Asset Forfeiture reservesPoliceNon-personnel Expenses 30,000 - - - Police and Fire Old Hire PensionsGeneral Fund Contribution250,000 - - - PW-FAMGeneral Fund Non-Reimbursed Expenses for Valmont Butte and 13th St. Plaza Cleanup - - 950,000 - PW-FAMOperations and Maintenance / Facilities Repair and Renovation400,000 - - - Total Changes, General Fund2,203,444$ 10.503,133,309$ 3.35Parks and RecreationIncrease Funding for Forestry Tree Care Operations30,000 - 30,000 - one-time funds for tree removal; ongoing funds for tree pruning and forestry care operations.Parks and RecreationIncrease funding for .50 Volunteer Coordinator- - 42,547 0.500.50FTE 1yr fixed-term increase to existing, ongoing, 0.50 FTE.Total30,000$ - 72,547$ 0.500.25 CENT SALES TAX FUND
21 ATTACHMENT C Fund / DepartmentActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTEAdditional InformationAFFORDABLE HOUSING FUNDHousingDepartment Reorganization31,500 - - - Reorganization needs identified in Housing AssessmentTotal31,500$ - -$ - CLIMATE ACTION PLAN FUNDCommunity Planning and Sustainability Sustainability Communications Specialist- - 44,000 0.50see General FundTotal-$ - 44,000$ 0.50COOMUNITY HOUSING ASSISTANCE PROGRAM FUNNDHousingDepartment Reorganization38,500 - - - Reorganization needs identified in Housing AssessmentTotal38,500$ - -$ - COMPUTER REPLACEMENT FUNDITDesign and Sustainability of IT Internal Service Funds - - 17,2210.250.50FTE 2yr fixed-term costs funded from Computer Re[placement and Telecommunications fundsTotal-$ - 17,221$ 0.25LIBRARY FUNDLibrary and ArtsNorth Boulder Storefront Library Station - Increase General Fund Transfer to Library Fund 115,000 1.0090,000 - Increase in General Fund transfer to Library Fund; ongoing costs for staffing and operations; one time costs for space set up, cabling, capital investment.Total115,000$ 1.0090,000$ -
22 ATTACHMENT C Fund / DepartmentActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTEAdditional InformationOPEN SPACE FUNDOSMPCultural Resource Admin Assistant - - 35,5430.502yr fixed termOSMPEnhanced Voice & Sight Dog Tag Program- - 163,000 - new program implementation; ongoing costs to be determined in future budgets.OSMPFEMP crew equipment replacement - 80,000 - OSMPFunding for six month RIS seasonal to complete fence collection; mapping on conservation easements and fee properties not managed by OSMP and one month seasonal to update library holdings- - 21,700 - OSMPIncrease in seasonal funding for sign staffing5,870 - - - OSMPIncrease standard IPM FTE 24,5620.25 - - OSMPMaintenance III/Trails Specialist - - 108,0012.004yr fixed-termOSMPOutfit six ranger trucks with mobile data centers and additional funding for annual cost of modems and maintenance and operation cost for ranger radio frequency61,658 - - - OSMPReduce funding of seasonal trail crew leads(85,400) - - - OSMPRepairs to Cultural Resources’ assets- - 37,000 - OSMPResearch resources to help guide management actions related to VMP, TSAs, GMAP and FEMP- - 45,000 - OSMPHealth Care Costs - Seasonals100,000 - - - ongoing impact of Health Care Reform on providing benefits to seasonals to be determined for future year budgets.OSMPSouth Boulder Creek and Boulder Creek East Restoration- - 75,000 - OSMPTough books in ranger trucks, new RIS hire and funding for servers25,500 - - - OSMPWater Resources Technician- - 58,2051.002yr fixed termTotal132,190$ 0.25623,449$ 3.50
23 ATTACHMENT C Fund / DepartmentActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTEAdditional InformationPLANNING AND DEVELOPMENT FUNDCommunity Planning and Sustainability Boulder Civic Area Implementation - - 210,000 1.002yr fixed-term position and $100,000 NPEPW-DevelopmentBuilding Construction63,0001.00Community Planning and Sustainability Business Liaison - - 88,000 1.002 yr fixed-termCommunity Planning and Sustainability Comprehensive Planning Planner I40,000 0.502 yr fixed-termCommunity Planning and Sustainability Development Code Update Staffing - - 70,000 1.002 yr fixed-termCommunity Planning and Sustainability Development Review Administration8,0000.13Community Planning and Sustainability Economic Vitality Program Operating Budget - - 30,000 - NPE approved for two yearsCommunity Planning and Sustainability Interns for Comprehensive Planning, Historic Preservation, EV and Communications - - 54,000 - NPE approved for two yearsPW-Development and CP&SLandLink Development and Information Tracking System Replacement project - 176,000 2.002yr fixed-termPW-DevelopmentRental Housing Licensing Program - - 63,000 1.002yr fixed-termTotal71,000$ 1.13731,000$ 6.50RECREATIONAL ACTIVITY FUNDParks and RecreationTransfer of IT Technical Manager from Parks and Recreation to IT - Reduction of General Fund Transfer to Recreation Activity Fund (94,718)(1.00)- - Total(94,718)$ (1.00)-$ - STORMWATER/FLOOD MANAGEMENT UTILITY FUNDUtilityParalegal 6,883-- - see General FundTotal6,883$ --$ -
24 ATTACHMENT C Fund / DepartmentActionOngoing FundsOngoing FTEOne Time FundsFixed Term FTEAdditional InformationTELECOMMUNICATIONS FUNDITDesign and Sustainability of IT Internal Service Funds- - 17,2210.25see Computer Replacement FundTotal-$ - 17,221$ 0.25TRANSPORTATION FUNDTransportationOne time increase for transportation O&M and integrated planning efforts - - 295,000-TransportationSnow and Ice Control Pilot - 50,000-TransportationTransportation Maintenance and Increase to Via Contribution - NPE addition752,901 --Total752,901$ -345,000$ -WATER UTILITY FUNDUtilityEnergy costs110,400-- - UtilityParalegal 20,649- - see General FundTotal131,049$ -- - WASTEWATER UTILITY FUNDUtilityEnergy costs85,270 - - - UtilityLegal Costs25,000 - - - UtilityOperational Savings(204,099) - - - UtilityParalegal 6,883 - - - see General FundTotal(86,946)$ - -$ -
25
City of Boulder
STRATEGIC PLANNING
2014 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 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. Most recently, in 2012,
voters approved renewal of the .25 cent sales tax and the Climate Action Plan Tax. These taxes,
26
Strategic Planning
which remain dedicated and sunset (CAP tax-2017, .25 cent sales tax-2035) support key climate
initiatives and valued quality of life programs and services. Combined, the actions taken have
reduced the revenue gap to $73 million in 2030.
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 2014-
2019 Capital Improvement Program.
The city continues to pursue strategies for revenue stabilization. In November 2013, voters will
decide whether to renew two taxes currently dedicated for support of open space, including
repurposing a portion of the revenue to support transportation, and removing restrictions and
sunset on a portion of the taxes. Voters will also decide whether to approve a temporary tax to
support transportation maintenance and system improvement, in the interim.
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.
Department assessments have helped identify areas for service delivery improvement and
reduction of duplicative services. In 2013, assessments were completed in the Human Services
Department, Parks and Recreation Department and Arts and Culture program area of the Library
and Arts Department. Starting in 2013 and continuing into 2014, the city will undertake evaluation
of three key areas where collaborative efforts could eliminate redundancies, improve the efficient
27
Strategic Planning
delivery of services, maximize cost benefit, and improve economic vitality. The three areas are:
event promotion and coordination; coordination of volunteer services; and collaboration between
community services departments (Library and Arts, Parks and Recreation, Human Services).
The city adopted Priority Based Budgeting (PBB) in 2010, and more information on PBB’s results
can be found in the following subsection.
In 2012, in conjunction with citywide visioning work, the city began reviewing and updating
performance measures on a pilot basis in the Parks and Recreation, Information Technology and
Fire Departments. Work will expand to additional departments in 2013 and 2014, and will include
implementation of a performance based budgeting module in the city’s new financial and human
resources system, beginning in the first quarter of 2015.
Finally, to correctly cost city programs and allocate resources in a more transparent way, a new,
full cost allocation study is underway and will be completed by the end of the year. This study will
be updated every other year.
Comprehensive Financial Strategy
As follow up to the work of BRC One and BRC Two, the city is developing a Comprehensive
Financial Strategy (CFS). A cross-departmental team began work on the project in August and
preliminary findings from the analysis are expected to be presented to council in the first quarter
of 2014. The purpose of the project is to review and update BRC One and BRC Two findings and
implementation efforts, and to develop a financial plan to meet the strategic needs of the
municipal corporation over the next five years. The CFS will reflect current and projected
economic and budgetary conditions, challenges and issues, and will evaluate many different areas
affecting the city’s ability to meet the short- and long-term needs and wants of the community.
This will include a current capital needs assessment, the feasibility of a ballot initiative for a
second phase of capital bonding, and ongoing strategies for revenue diversification and
expenditure control, with an emphasis on providing high priority programs and services and
ensuring the long-term vitality and sustainability of the community.
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
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.
28
Strategic Planning
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
2014 PBB Outcomes
Now integrated into its fourth consecutive year of budget development, PBB is the framework
within which all budget decisions are made. In the 2014 budget process, the city was asked to use
PBB in every step of the budget process and program ranking by quartile was included in all
budget discussions throughout the year. To maintain value and consistency in program scoring, a
Peer Review Group, a citywide team who comes together to score PBB programs and services
annually, reviewed all changes between 2013 and 2014.
The city has 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 2014 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.
Due to a number of factors, including only modest revenue increase projections, with ongoing
cost increases, there was limited opportunity to add resources to city programs in the 2014
budget. The 2014 budget process included identification of resources for reallocation and PBB was
a tool used to help shift resources from lower to higher priority programs. Figure 2-02 below
illustrates changes that are included in the Annual Budget.
29
Strategic Planning
This graph shows approximately $1.2 million in reductions in Quartile 4 programs, compared to
increases totaling $10.8 million in Quartile 1, 2 and 3 programs. There is decreased funding in
Quartile 4 programs, even taking into account inflationary costs, with funding to other programs
increasing per quartile, in priority order.
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 2014 budget process achieved a reduced proportion of city resources being
allocated to Quartile 4 programs, an increased proportion to Quartile 2 programs and little to no
change in the proportion of resources allocated to Quartile 3 and Quartile 1 programs.
Table 2-01: Proportion of Funding by Priority Based Budgeting Quartile
($20,000)$0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000
Quartile 4
Quartile 3
Quartile 2
Quartile 1
2013 Approved
Budget
2014 Approved
Change
$102,770,603
$55,373,442
$57,089,057
$10,674,876
Figure 2-02: Budget Allocations for 2014 in Priority Based Budgeting Terms
PRIORITY BASED BUDGETING
Quartile
2013 Approved
Budget
Share of 2013
Total (%)
2014 Approved
Change
Change to 2013
Budget (%)
2014 Approved
Budget
Share of 2014
Total (%)
Q1 $ 98,450,663 45.5% $ 4,319,940 4.4%$ 102,770,603 45.5%
Q2 51,699,560 23.9% 3,673,882 7.1% 55,373,442 24.5%
Q3 54,463,352 25.2% 2,625,705 4.8% 57,089,057 25.3%
Q4 11,889,018 5.5% -1,214,142 -10.2% 10,674,876 4.7%
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30
31
City of Boulder
PRIORITY BASED BUDGETING RESULTS AND ATTRIBUTES
2014 Annual Budget
Policy goals for the 2014 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 2014 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.
32
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.
33
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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34
35
City of Boulder
BUDGET ALLOCATION BY PBB QUARTILE
2014 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 is recommending 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.
$0 $20,000 $40,000 $60,000 $80,000 $100,000
Quartile 4
Quartile 3
Quartile 2
Quartile 1 $102,770,603
$55,373,442
$57,089,057
$10,674,876
Figure 2-03: 2014 Budget Allocation by
Priority Based Budgeting Quartile, All City Programs
36
Priority Based Budgeting Allocation by Quartile
Figure 2-05: 2014 Budget Allocation by
Priority Based Budgeting Quartile for Governance Programs
$0 $20,000 $40,000 $60,000 $80,000 $100,000
Quartile 4
Quartile 3
Quartile 2
Quartile 1 $8,574,621
$13,329,491
$17,095,301
$4,269,064
$0 $20,000 $40,000 $60,000 $80,000 $100,000
Quartile 4
Quartile 3
Quartile 2
Quartile 1 $94,195,982
$42,043,951
$39,993,756
$6,405,813
Figure 2-04: 2014 Budget Allocation by
Priority Based Budgeting Quartile for Community Programs
37
City of Boulder
PRIORITY BASED BUDGETING PROGRAMS BY QUARTILE
2014 Annual Budget
38
City Attorney's Office Public Works - Transportation
Administrative Services Airport Maintenance and Operations
Advisory Services Bikeways/Multi-Use Path Maintenance
Court Services - Civil Litigation and Municipal Prosecution Multimodal Planning
City Manager's Office Sidewalk Repair
Central Records Signal Maintenance & Upgrade
City Administration and Operations Signs & Markings
Community Planning and Sustainability Street Repair and Maintenance
Building Permit Plan Review & Issuance (Zoning Compliance)Street Snow & Ice Control
Building Permit Site Inspection Traffic Engineering
Comprehensive Planning Transit Operations
Development Review Transportation System Management
Regional Sustainability Public Works - Utilities
Zoning Administration and Enforcement Collection System Maintenance
Finance Flood Channel Maintenance
City Budget Development Flood Management
Finance Administration Industrial Pretreatment
Financial Reporting Planning and Project Management
Fire Storm Sewer Maintenance
Fire Response, Emergency Medical Response Wastewater Treatment Plant (WWTP) Operations
Hazardous Materials Release Response/Training Water Treatment Plants Operations
Housing Energy Strategy and Electric Utility Development
Affordable Housing Planning/Development Review Boulder's Energy Future
Human Resources
Compensation
Information Technology
Geographic Information Systems (GIS)
Network Administration (WAN/LAN/Wireless)
Packaged Application Support
Security Administration
Server Administration
Open Space and Mountain Parks
Forest Ecosystem Management Program (FEMP)
Ranger Naturalist Services
Planning and Plan Implementation Coordination
Trailhead Maintenance and Construction
Parks and Recreation
Athletic Field Maintenance
Forestry Operation
Park Operations and Maintenance
Planning
Reservoir Programs, Services and Maintenance
Valmont City Park Programs, Services and Maintenance
Police
Hill Unit
Mall Unit
Patrol Watches I, II and III
Special Enforcement Unit
Traffic Section
Public Works - Development and Support Services
Base Map Data Maintenance
Building Code Enforcement
Building Inspection
Building Plan Review and Permit Issuance
Development Review
Engineering Permits
Radio Shop and Communications Support
QUARTILE 1
Priority Based Budgeting Programs By Quartile
39
Priority Based Budgeting Programs By Quartile
City Manager's Office Open Space and Mountain Parks, cont.
Conduct of Elections Integrated Pest Management (IPM)
External Communication Real Estate Acquisition OSMP
General Administration Real Estate Services to OSMP
Intergovernmental Relations Water rights administration
Community Planning and Sustainability Wetland and Aquatic Management Program (WAMP)
Ecological Planning Wildlife & Habitats
DUHMD / PS Parks and Recreation
Citywide Event Permitting Construction
Downtown and Community Improvements Golf Course Programs, Services and Maintenance
Meter Program Natural Resource Management (IPM, Water, Wetland, Wildlife)
Planning Boulder Junction Access GID's Recreation Center Operations and Maintenance
Planning Boulder Junction Access GID's Police
Finance Code Enforcement
Administration Crime Prevention
Debt Management DUI Enforcement
Departmental Budget Support General Investigations
Liquor Licensing Major Crimes Unit
Purchasing Narcotics
Sales Tax - Auditing Photo Enforcement
Sales Tax - Licensing, Collections Police and Fire Communications Center.
Fire Special Events Management
Inspections/Code Enforcement, Fire Investigation, Fire Code Permits Public Works - Development and Support Services
Office of Emergency Management Capital Development (DET & Impact Fees)
Housing Facility Major Maintenance (MM projects > $3,000)
Funding/Community Development Facility Renovation & Replacement (R&R)
Funding/Housing GIS Services
Human Resources Rental Housing Licensing and Enforcement
Benefits - Employee Welfare Public Works - Transportation
Employee Relations Employee Transportation Program
HR Information System (HRIS)Street Lighting
Labor Relations Travel Demand Management
Payroll Public Works - Utilities
Policies Hazardous Materials Management Program
Human Services Raw Water Facilities Operations
Early Childhood and Childcare Support Services Stormwater Permit Compliance
Human Services Fund Stormwater Quality Operations
Human Services Planning and Project Management Wastewater Quality Operations
Office of Human Rights Water Quality Operations
Prevention & Intervention Water Resources Operations
Information Technology Library and Arts
Custom Application Provision and Related Support Main Library - Access Services & Facility
Database Administration
Disaster Recovery/Planning
eGovernment (Web/Internet)
Telephone Systems Administration and Device Support
Technology Training
Emerging Technology Support
Municipal Court
Adjudication
Case Management - General
Probation Services
Open Space and Mountain Parks
Agricultural Land Management
Ecological Restoration Program (ERP)
Education and Outreach Program
Grassland Ecosystem Management Program (GMEP)
QUARTILE 2
40
Priority Based Budgeting Programs By Quartile
City Manager's Office Library and Arts, cont.
Internal Communication Carnegie Library: Facility & Archival Functions
Community Planning and Sustainability Digital Services
Business Incentive Programs Main Library: Adult Services
City Organization Sustainability Major Grants
Economic Vitality Program & Sponsorships Meadows Branch Library: Core Public Services & Facility
Energy Efficiency and Conservation Prospector
Historic Preservation Reynolds Branch Library: Core Public Services & Facility
Transportation GHG reductions Municipal Court
Waste Reduction Case Management - Animal
DUHMD / PS Case Management - Parking
Civic Plaza- Farmer's Market Case Management - Photo Enforcement (Radar and Red Light)
EcoPass Program Case Management - Traffic
Mall Permitting Open Space and Mountain Parks
Neighborhood Parking Program Conservation Easement Compliance
Parking Enforcement & Special Event Enforcement Cultural Resources Program
Parking Garages/Lots- Downtown & Uni Hill Dog tag, permit and facility leasing programs
TDM-Commercial District Access program Facility management
University Hill streetscape & public space maintenance Monitoring & Visitation Studies
Finance Payments to Fire Districts
Forecasting & Analysis Rapid Response
Imaging/Record Retention Real Estate Services to the General Fund
Long-range Planning Resource Information Services
Misc. Accounts Receivable and Assessment Districts Signs
Old Hire Pension Plan Mgmt Volunteer Services Program
Other Licensing Parks and Recreation
Payment Processing Outdoor Pools Programs, Services and Maintenance
Policy Analysis Volunteers, Community Events, Historic and Cultural Management
Portfolio Management Sports Programs and Services
Prop & Casualty Self Insurance Therapeautic Recreation Program and Services
Workers' Compensation Self Insurance Police
Fire Animal Control
Departmental Vehicle/Equipment Maintenance and Replacement Property and Evidence
Public Fire and Safety Education, Juvenile Fire Setter Intervention Records Management
Wildland Operations/Planning/ Mitigation/ Coordination School Resource Officers
Housing Specialized Investigations
Homeownership Programs Target Crime Team
Human Resources Victim Services
Benefits - Employee Leaves Public Works - Development and Support Services
Benefits - Retirements & Terminations Contractor Licensing
Diversity Facility Operations & Maintenance (O&M projects < $3000)
Performance Management Fleet Operations - Preventative Maintenance (PM)
Staffing Fleet Replacement
Training Public Works - Transportation
Human Services Forest Glen GID (Eco-Pass)
Community Relations Graffiti Maintenance
Family Resource Schools Median Maintenance
Senior Centers Street Sweeping
Senior Resources Public Works - Utilities
Seniors/Health & Wellness Billing Services
Youth Opportunities Program Hydroelectric Operations
Information Technology Marshall Landfill Operations
End-User Device, Office Automation Administration and Tier 2 Support Meter Operations
Library and Arts Water Conservation
BoulderReads! Adult and Family Literacy Services
QUARTILE 3
41
Priority Based Budgeting Programs By Quartile
City Manager's Office Parks and Recreation, cont.
Board and Commission Administration Youth Recreation Opportunities
City/CU - Community Relations and Collaboration Police
Multi Media Community Police Center (CPC)
Sister City Administration Crime Analysis Unit
DUHMD / PS Crime Lab
BID funding for events/marketing Public Works - Development and Support Services
BID funding for survey/database Equipment Replacement (non-fleet)
BID funding for trash, ambassadors, kiosk Fleet Operations - Fueling
CAGID Parking Refunds Fleet Operations - Repair
News box program
Public Information/Econ Vitality
Public Information/Econ Vitality
Trash Bag supplies outside the Hill Business District
Finance
Centralized Mail Services
Employee Wellness
Information Desk
Internal Audit
Fire
Contracts (Rocky Mtn Rescue Group, Ambulance)
SWAT Support (for Police Department)
Water Search and Rescue/ Recovery/Training
Housing
Asset Management/ Monitoring
Human Resources
Succession Planning
Human Services
Community Mediation Program
Food Tax Rebate Program
Seniors/Social Programs
Information Technology
Help Desk (Tier 1) Support
Library and Arts
Arts Resource
Arts/Business Collaborative Grant
Arts-in-Education grants
Boulder Museum of Contemporary Art (BMoCA)
Carnegie Library: Public Service & Programming
Dairy Center for the Arts support
Dance Bridge
Main Library: Multi-Cultural Outreach
Main Library: Programming & Events
Main Library: Special Services & Homebound Delivery
Main Library: Youth Services
Meadows Branch Library: Programming & Events
Mini Grants
Reynolds Branch Library: Programming & Events
Theater grants
Volunteer Services
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
QUARTILE 4
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43
City of Boulder
GENERAL CITY INFORMATION
2014 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.
44
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.
45
Citywide Context and Budget Process
Boulder’s Awards and Recognitions
The City is recipient of varied and numerous awards, including: 2013 eCity Award – Google,
Most Popular City for Tech Startups - The Wall Street Journal, 10 Best U.S. Cities for Young
Adults (#3) – MSN Money, 10 Fittest and 10 Fattest Cities in America (#1 Fittest) – MSN Healthy
Living, Free Things To Do in 10 Great Cities (#7) – USA Today, The 2013 Best Cities for Job
Growth (#1 Medium Sized City and #7 Overall) – New Geography, 2012 Least Obese Metro
Areas (#1) – Gallup, Dynamic Locales for Walkable Living – Where to Retire, Tree City USA (for
the 29th consecutive year) – National Arbor Day Foundation, Top 10 Metros for Female
Executives (#1) – Avalanche Consulting, The 20 Most Innovative Cities in the U.S. (#5) –
Business Insider, and Best-Performing Cities 2012 (#15) – Milken Institute.
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: 99,716 (Source: City of Boulder)
Median Age: 28.6
Median Education: 70.3% of residents with Bachelor’s degree
or higher
Median Family Income: $98,992
Median Household Income: $54,051
Per Capita Income: $37,349
Median Value of Owner-Occupied Housing Units: $484,800
Median Rent: $1,067
Persons Below Poverty Level: 21.4%
Unemployment Rate: 5.3% (Source: April 2013, Bureau of Labor
Statistics)
1 Unless otherwise noted, information is from the U.S. Census Bureau, 2007 -2011 American Community
Survey 5-year estimates
46 Figure 3-01: City of Boulder 2014 Organizational Chart Note: Solid line denotes direct report and dotted line indicates day to day assistance. Deputy City Manager Paul J. Fetherston Energy Strategy and Electric Utility Development Heather Bailey Development and Support Services Maureen F. Rait Transportation Tracy Winfree Utilities Jeffrey M. Arthur Parks and Recreation Kirk Kincannon Library and Arts Valerie Maginnis Open Space and Mountain Parks Michael Patton Information Technology Don Ingle Housing Jeff Yegian (Mgr.) Human Services Karen Rahn City Clerk Alisa Lewis Municipal Court Lynne Reynolds City Council Municipal Judge Linda Cooke City Manager Jane S. Brautigam City Attorney Tom Carr Downtown-Univ. Hill Mgmt and Parking Services Molly Winter Fire/Rescue Larry Donner Police Mark R. Beckner Human Resources Mary Ann Weidemann (interim) Chief Financial Officer Bob Eichem Community Planning and Sustainability David Driskell Public Works Maureen F. Rait Community
47
City of Boulder
BUDGET PHILOSOPHY AND PROCESS
2014 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.
48
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).
49
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
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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 FASB
pronouncements issued prior to November 30, 1989, and 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.
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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 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.
52
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 Bond 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 Debt Service Fund financing is provided by base
rentals from the General Fund, Lottery Fund, Open Space Fund and the Permanent
Parks and Recreation Fund.
53
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.
54
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.
55
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.
56
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.
Fund Balance - The balance remaining in a fund after costs have been subtracted from
revenues.
General Obligation Bonds - Bonds which the full faith and credit of the issuing
government are pledged for payment.
Grants - Contributions or gifts of cash or other assets from another organization to be
used or expended for a specified purpose or activity.
Home Rule - Statutory and constitutional provisions, which allow municipalities to
exercise powers of local self-government such as the administration and collection of
local taxes. The City of Boulder is a home rule municipality.
Infrastructure - Facilities on which the continuance and growth of a community
depend, such as streets, water lines, etc.
Interdepartmental Charges - Charges for services provided by the Interdepartmental
Service Funds. An example of these charges is vehicle charges. These charges are
reflected as expenditures in the department budgets and as revenues in the
Intradepartmental Service Funds.
Internal Transfers - Legally authorized intra-city transfers from a fund receiving
revenue to another fund where it is to be expended. Revenue and expenditures are
accounted for in both funds.
Lease-Purchase Agreements - Contractual agreements which are termed "leases", but
which in substance amount to purchase contracts, for equipment and machinery.
Long-term Debt - Debt with a maturity of more than one year after the date of
issuance.
Maturity - The date on which the principal or stated value of investments or debt
obligations are due and may be reclaimed.
Mill Levy - Rate applied to Assessed Valuation of property to determine property taxes.
A mill is 1/10th of a penny, or $1.00 of tax for each $1,000 of assessed valuation. The
city's maximum mill levy, excluding debt service, is thirteen mills per City Charter.
57
Citywide Context and Budget Process
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.
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.
58
Citywide Context and Budget Process
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.
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City of Boulder
CITYWIDE FINANCIAL AND MANAGEMENT POLICIES
2014 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.
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.
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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.
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.
Financial and Management Policies
61
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.
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.
Financial and Management Policies
62
2.8 Accrued Interest -Earmarked Funds
The determination of whether earmarked funds shall accrue interest income is whether
the General Fund costs required to collect and administer such funds are allocated to
the subject funds.
Interest income shall not be distributed to funds unless they are bearing their
appropriate allocation of administrative costs.
2.9 Unspent Revenues
On an annual basis, any unspent revenues subject to and in compliance with the
associated limitations of TABOR revenue and spending constraints shall be "reserved"
and therefore will be considered "spending" in the current fiscal year.
Section 3: Financial Administration
3.1 General Information
The Finance Department shall collect taxes and maintain financial records.
3.2 Financial Audit
In accordance with City Charter requirements, the city will contract for an annual audit
by a qualified independent certified public accountant. The city will strive for an
unqualified auditors’ opinion.
3.3 Administrative Charges
The city shall employ a cost allocation system to identify the full cost of providing
services to the public and recover certain costs incurred by various funds in providing
support services to other city departments.
The system shall accomplish the following objectives: complete recovery of costs
incurred with the exception of the costs of "general governance"; equitable allocation
of costs to users; provision of incentives for service providers to deliver products and
services efficiently and effectively; provision of a stable cost allocation system to
facilitate the organization's budgeting for charges and revenues; promotion of
customer confidence in and acceptance of the accuracy, reasonableness, and fairness
of the charges they incur.
Charges for "general governance" (City Council, City Clerk council support and
elections, etc.) shall not be cost allocated to restricted funds but instead shall be
entirely funded out of the General Fund. The "general governance" category shall not
include election costs for ballot issues related to funds with earmarked revenue
sources. Costs for non-General Fund ballot issues shall be charged to the appropriate
fund.
Boulder Housing Partners (formerly the Housing Authority) shall not be charged cost
allocation. The City Attorney serves as General Counsel to Boulder Housing Partners
and all costs for services provided by the City Attorney’s Office shall be borne by the
General Fund.
Financial and Management Policies
63
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.
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.
Financial and Management Policies
64
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.
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.
Financial and Management Policies
65
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 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.
Bonds shall be sold to the highest responsible bidder, but in no case for less than
par, and in all cases to the best advantage of the city.
Municipal bonds, Interfund loans, equipment leases (with the exception of vehicles)
and sale/leaseback agreements are approved methods for financing capital projects.
Section 7: Reserve Policy
7.1 Fund Reserves
The table at the end of this section defines individual reserve goals by fund.
7.2 Declared Emergency
In the case of a declared emergency within the City, applicable insurance coverage
(subject to the related deductibles) would be the first funding source utilized.
Emergency reserves and reserve funds established for other purposes may be utilized
for needs related to emergency situations.
The following reserve categories could be utilized if required (as prioritized based
upon the importance of the needs related to the emergency versus the negative impact
of the steps necessary to replenish reserves in the future):
General Fund (no legal restrictions):
Emergency/stabilization reserve
Computer replacement reserve
Facility renovation and replacement reserve
Workers compensation reserve (would have to "book" any unfunded liability)
Property & casualty self-insurance reserve (would have to "book" any unfunded
liability)
Insurance stabilization reserve
Restricted funds (only for emergency purposes within the function of each fund):
Emergency/stabilization reserves
Various replacement reserves
Financial and Management Policies
66
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
67
City of Boulder
RESERVE POLICIES BY FUND
2014 Annual Budget
68
Reserve Policies
Category Reserve Purpose
Current Reserve
Policy
2014 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 29,313,000
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.
17,230,000 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).
1,557,000 Yes
$ 6,104,000
$ 871,108
Compensated
Absences Liability
Reserve
Reserve was established to
fund sick/vac/app. bonus
liability.
Reserve is to fully cover
sick/vac/app. bonus
liability.
190,033 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.
18,600 Yes
$ 441,815
$ 30,763
Compensated
Absences Liability
Reserve
Reserve was established to
fund sick/vac/app. bonus
liability.
Reserve is to fully cover
sick/vac/app. bonus
liability.
24,683 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).
6,080 Yes
$ -
$ 692,724
Designated
Reserve
This is an unappropriated
reserve for operating and
capital emergencies and
revenue shortfalls.
25% of Fund’s operating
budget. 116,347 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. 9,510 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).
3,220 Yes
$ 563,647
Liability
Liability
Projected 2014 Year-End Fund Balance Before Reserves
Liability
Liability
Projected 2014 Year-end Fund Balance After Reserves
Emergency/
Stabilization
AFFORDABLE HOUSING
.25 CENT SALES TAX
Projected 2014 Year-End Fund Balance Before Reserves
Liability
Liability
Projected 2014 Year-end Fund Balance After Reserves
Projected 2014 Year-end Fund Balance After Reserves
AIRPORT
Projected 2014 Year-end Fund Balance After Reserves
Projected 2014 Year-End Fund Balance Before Reserves
Liability
GENERAL
Projected 2014 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
69
Reserve Policies
Category Reserve Purpose
Current Reserve
Policy
2014 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 110,538
Designated
Reserve
This is an unappropriated
reserve for operating
emergencies and/or revenue
shortfalls.
10% of Fund’s operating
budget. 5,035 Yes
$ 105,503
$ 35,662
Designated
Reserve
This is an unappropriated
reserve for operating
emergencies and/or revenue
shortfalls.
10% of Fund’s operating
budget. 1,260 Yes
$ 34,402
6,762,198$
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
$ -
$ 101,867
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.
2,077 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.
12,500 Yes
$ 37,290
28,653$
Compensated
Absences Liability
Reserve
Reserve was established to
fund sick/vac/app. bonus
liability.
Reserve is to fully cover
sick/vac/app. bonus
liability.
16,553 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).
12,100 Yes
$ -
BOULDER JUNCTION GENERAL IMPROVEMENT DISTRICT (GID) PARKING
Projected 2014 Year-end Fund Balance After Reserves
Projected 2014 Year-end Fund Balance After Reserves
Liability
Projected 2014 Year-end Fund Balance After Reserves
Projected 2014 Year-End Fund Balance Before Reserves
Liability
Liability
Projected 2014 Year-End Fund Balance Before Reserves
Projected 2014 Year-end Fund Balance After Reserves
Projected 2014 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
Liability
Emergency/
Stabilization
BOULDER JUNCTION GENERAL IMPROVEMENT DISTRICT -TDM
Emergency/
Stabilization
CAPITAL DEVELOPMENT
Projected 2014 Year-End Fund Balance Before Reserves
Projected 2014 Year-End Fund Balance Before Reserves
Projected 2014 Year-end Fund Balance After Reserves
CLIMATE ACTION PLAN
COMMUNITY HOUSING ASSISTANCE PROGRAM
Emergency/
Stabilization
70
Reserve Policies
Category Reserve Purpose
Current Reserve
Policy
2014 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 6,052,084
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.
3,559,659 Yes
2,492,426$
$ 4,924,669
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.
442,962 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. 86,236 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).
155,780 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
$ 3,954,603
Emergency/
Stabilization
Liability
COMPUTER REPLACEMENT
DOWNTOWN COMMERCIAL DISTRICT
Liability
Projected 2014 Year-end Fund Balance After Reserves
Projected 2014 Year-End Fund Balance Before Reserves
Projected 2014 Year-end Fund Balance After Reserves
Replacement
Bond
Projected 2014 Year-End Fund Balance Before Reserves
71
Reserve Policies
Category Reserve Purpose
Current Reserve
Policy
2014 Projected
Amount
Reserve
Policy Met
(Yes/No)
3,767,347$
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.
3,766,842 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).
505 Yes
$ -
$ 2,824,881
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.
2,823,391 Yes
Pay Period 27
Reserve
Reserve established to
provide funding for years in
which there are 27 pay
periods. First one occurs in
2013.
Reserve is to cover 100%
of cash payment for
27th pay period for year
in which it occurs (e.g.,
2013).
1,490 Yes
$ - Projected 2014 Year-end Fund Balance After Reserves
EQUIPMENT REPLACEMENT
Projected 2014 Year-end Fund Balance After Reserves
Liability
Replacement
Replacement
Liability
Projected 2014 Year-End Fund Balance Before Reserves
Projected 2014 Year-End Fund Balance Before Reserves
FACILITY RENOVATION AND REPLACEMENT
72
Reserve Policies
Category Reserve Purpose
Current Reserve
Policy
2014 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 599,920
Operating Reserve This is an unappropriated
reserve for operating
emergencies.
5% of Fund's operating
budget. 382,502 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. 191,518 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).
25,900 Yes
$ -
1,358,591$
Emergency Reserve was established to
cover emergencies.
Current reserve policy
designates 10% of
annual Library revenues
for emergencies.
104,227 Yes
$ 1,254,364 Projected 2014 Year-end Fund Balance After Reserves
Projected 2014 Year-End Fund Balance Before Reserves
LIBRARY
Projected 2014 Year-end Fund Balance After Reserves
Projected 2014 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
Emergency/
Stabilization
Liability
FLEET OPERATIONS
Liability
73
Reserve Policies
Category Reserve Purpose
Current Reserve
Policy
2014 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 14,104,894
OSBT Contingency
Reserve
Reserve was established to
cover revenue fluctuations
which might impact the
Fund’s ability to make debt
service payments, as well as
emergencies related to
acquisitions.
Reserve per OSBT is to
cover an amount based
on outstanding General
Obligation and BMPA
debt totals supported by
sales tax revenues.
3,500,000 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).
45,000 Yes
Capital Reserve Reserve for Gross Reservoir
Expansion.
Reserve is to cover
OSMP obligation to
improve South Boulder
Creek flow.
1,750,000 Yes
$ 7,669,894
$ 424,658
Compensated
Absences Liability
Reserve
Reserve was established to
fund sick/vac/app. bonus
liability.
Reserve is to fully cover
sick/vac/app. bonus
liability.
61,930 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.
11,000 Yes
$ 351,729
PERMANENT PARKS AND RECREATION
Projected 2014 Year-end Fund Balance After Reserves
Projected 2014 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
Liability
Liability
Projected 2014 Year-End Fund Balance Before Reserves
Special Purpose
Projected 2014 Year-end Fund Balance After Reserves
Liability
OPEN SPACE
Liability
Liability
74
Reserve Policies
Category Reserve Purpose
Current Reserve
Policy
2014 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 3,680,481
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. 614,441 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).
97,000 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. 304,270 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. 10,862 Yes
$ 2,653,908
4,700,219$
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.
1,665,746 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).
5,900 Yes
$ 3,028,573
1,047,281$
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.
98,000 Yes
$ 899,281 Projected 2014 Year-end Fund Balance After Reserves
Projected 2014 Year-End Fund Balance Before Reserves
Liability
Liability
PROPERTY AND CASUALTY
Projected 2014 Year-End Fund Balance Before Reserves
Projected 2014 Year-end Fund Balance After Reserves
RECREATION ACTIVITY
Liability
Projected 2014 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
Liability
Projected 2014 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Liability
Liability
PLANNING AND DEVELOPMENT SERVICES
75
Reserve Policies
Category Reserve Purpose
Current Reserve
Policy
2014 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 3,149,506
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.
324,984 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. 61,279 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).
34,480 Yes
Operating Reserve This is an unappropriated
reserve for operating
emergencies and/or revenue
shortfalls.
25% of Fund’s operating
budget (including
transfers). 929,943 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
$ 548,821
$ 1,129,912
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.
1,129,912 Yes
-$
Liability
Projected 2014 Year-end Fund Balance After Reserves
Liability
Emergency/
Stabilization
Emergency/
Stabilization
STORMWATER/FLOOD MANAGEMENT UTILITY
Projected 2014 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
Bond
Projected 2014 Year-End Fund Balance Before Reserves
Projected 2014 Year-end Fund Balance After Reserves
TELECOMMUNICATIONS
Replacement
76
Reserve Policies
Category Reserve Purpose
Current Reserve
Policy
2014 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 1,806,016
Designated
Reserve
This is an unappropriated
reserve for operating
emergencies and/or revenue
shortfalls.
Reserve is set at
$475,000. 1,035,464 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).
166,360 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.
180,614 Yes
$ 423,579
$ 367,884
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).
3,790 Yes
$ 226,234
Liability
Projected 2014 Year-End Fund Balance Before Reserves
Emergency/
Stabilization
Liability
TRANSPORTATION
Liability
Emergency/
Stabilization
Projected 2014 Year-end Fund Balance After Reserves
Liability
Projected 2014 Year-end Fund Balance After Reserves
Projected 2014 Year-End Fund Balance Before Reserves
TRANSPORTATION DEVELOPMENT
77
Reserve Policies
Category Reserve Purpose
Current Reserve
Policy
2014 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 748,188
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.
142,304 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. 31,326 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).
13,714 Yes
$ 560,844
$ 8,667,898
Bond Reserve These reserves are
established in accordance
with bond covenant
requirements for revenue
bonds.
Reserve amount defined
individually for each
bond issuance, equal to
approximately one-
year’s annual debt
payment.
670,139 Yes
Compensated
Absences Liability
Reserve
The fund was established for
liabilities assoc with
accumulated sick and
vacation time, appreciation
bonuses, and/or other
employee benefits that result
in liabilities upon
termination or retirement.
Reserve is to cover 100%
of accrued costs as
determined by Finance
Department. 602,059 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).
142,480 Yes
Operating Reserve This is an unappropriated
reserve for operating
emergencies and/or revenue
shortfalls.
25% of Fund’s operating
budget (including
transfers). 2,527,869 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
$ 4,225,351
Projected 2014 Year-End Fund Balance Before Reserves
WASTEWATER UTILITY
Bond
Liability
Liability
Projected 2014 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Emergency/
Stabilization
Projected 2014 Year-End Fund Balance Before Reserves
Projected 2014 Year-end Fund Balance After Reserves
Emergency/
Stabilization
Liability
UNIVERSITY HILL COMMERCIAL DISTRICT
Liability
78
Category Reserve Purpose
Current Reserve
Policy
2014 Projected
Amount
Reserve
Policy Met
(Yes/No)
$ 32,360,110
Bond Reserve These reserves are
established in accordance
with bond covenant
requirements for revenue
bonds.
Reserve amount defined
individually for each
bond issuance, equal to
approximately one
year’s annual debt
payment.
2,934,796 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.
15,588,815 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. 591,445 Yes
Pay Period 27
Reserve
Reserve established to
provide funding for years in
which there are 27 pay
periods. First one occurs in
2013.
Reserve is to cover 100%
of cash payment for
27th pay period for year
in which it occurs (e.g.
2013).
163,400 Yes
Operating Reserve This is an unappropriated
reserve for operating
emergencies and/or revenue
shortfalls.
25% of Fund’s operating
budget (including
transfers). 4,260,344 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
$ 6,821,310
$ 2,881,783
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.
1,502,635 Yes
Pay Period 27
Reserve
Reserve established to
provide funding for years in
which there are 27 pay
periods. First one occurs in
2013.
Reserve is to cover 100%
of cash payment for
27th pay period for year
in which it occurs (e.g.
2013).
6,915 Yes
$ 1,372,233
Note:
Various fund have additional reserves not shown above such as endowments or legally mandated reserves that do not have a
specific policy associated with the reserve. These reserves can be found in the Fund Financial section of the Budget Book.
WORKERS COMPENSATION
Bond
Special Purpose
Projected 2014 Year-End Fund Balance Before Reserves
Liability
Liability
Emergency/
Stabilization
Projected 2014 Year-end Fund Balance After Reserves
Emergency/
Stabilization
WATER UTILITY
Projected 2014 Year-end Fund Balance After Reserves
Liability
Projected 2014 Year-End Fund Balance Before Reserves
Liability
Reserve Policies
79
City of Boulder
CITYWIDE SUMMARIES
2014 Annual Budget
The 2014 Annual Budget totals $270 million and represents a 5.8 percent increase over the 2013
Approved Budget for all funds, including governmental, enterprise, internal service and capital
improvement funds. The operating budget represents a 4.6 percent increase over 2013, while the
capital budget represents 25.8 percent increase over 2013. Figure 5-01 organizes the budget
into its fundamental parts, separating operating from capital appropriations, and general from
dedicated fund appropriations.
Figure 5-01: 2014 Annual Budget
Total Budget
$269,496
General Fund
$101,959
Capital Budget
$42,046
Operating Budget
$227,450
Dedicated Funds
$125,491
80
Table 5-01 provides an executive statement of the city’s funds, including projected January 1,
2014 and December 31, 2014 balances. For the 2014 budget year, $33 million is applied from
fund balances citywide to fund anticipated expenses. Most funds that are using fund balance have
purposely set aside money in order to fund capital projects. For example, the 2011 Capital
Improvement Fund consists primary of bond funds that were received in 2012 and are expended
as projects are implemented.
Pay-as-you-go financing is a common strategy in capital intensive funds such as the Wastewater
Utility Fund, the Transportation Fund and the Permanent Parks and Recreation Fund. In limited
circumstances, the use of fund balance may reflect multi-year service obligations (e.g., the
Planning and Development Services Fund), which may result in revenue being collected in the first
year and the city service being provided in the subsequent year.
The Fund Financials section of this document shows a six year projection for each fund, in
addition to 2012 actual and 2013 revised budget amounts. Moreover, each fund’s reserve policy
and current balances are summarized in the Budget Policies section of this document.
Sources, Uses, and Debt Service
81
Sources, Uses, and Debt Service
Projected
Fund Balance
1/1/2014
Estimated
Revenues
Including
Transfers In
Appropriations
Including
Transfers Out
Projected
Fund Balance
12/31/2014
Projected
Changes in
Fund Balance
General 29,992$ 115,046$ 115,684$ 29,354 (637)$
.25 Cent Sales Tax 809 7,637 7,575 871 62
Affordable Housing 18 1,430 1,417 31 13
Airport 760 1,948 2,015 693 (67)
Boulder Junction Access GID TDM 30 131 50 111 80
Boulder Junction GID Parking 21 27 13 36 14
Boulder Junction Improvement 784 1,794 1,544 1,034 250
Capital Development 6,530 605 373 6,762 232
Capital Improvement Fund 22,371 132 22,108 394 (21,976)
Climate Action Plan 102 1,846 1,846 102 0
Community Development Block Grant (CDBG)- 684 684 - -
Community Housing Assistance Program 20 2,315 2,306 29 9
Compensated Absences 1,826 742 754 1,814 (12)
Computer Replacement 6,127 1,816 1,891 6,052 (75)
Downtown Commercial District 3,860 8,080 7,028 4,912 1,052
Equipment Replacement 4,918 802 1,953 3,767 (1,151)
Facility Renovation and Replacement 2,476 3,894 3,545 2,825 349
Fleet Operations 598 3,816 3,814 600 2
Fleet Replacement 6,143 6,220 7,345 5,018 (1,125)
HOME Investment Partnership Grant - 811 811 - -
Library 1,359 7,629 7,629 1,359 -
Lottery 212 837 836 214 1
Open Space and Mountain Parks 13,214 28,210 27,319 14,105 891
Permanent Parks and Recreation 694 2,514 2,783 425 (269)
Planning and Development Services 5,022 9,176 10,518 3,680 (1,341)
Property and Casualty Insurance 5,048 1,640 1,988 4,700 (348)
Recreation Activity 1,371 9,946 10,270 1,047 (323)
Stormwater/Flood Management Utility 8,663 8,362 13,925 3,100 (5,564)
Telecommunications 1,137 723 730 1,130 (7)
Transit Pass GID 6 14 15 5 (1)
Transportation 4,499 28,729 31,422 1,806 (2,693)
Transportation Development 609 677 917 368 (241)
University Hill Commercial District 739 576 569 746 6
Wastewater Utility 9,512 15,120 16,039 8,593 (919)
Water Utility 30,960 27,803 26,503 32,260 1,300
Worker's Compensation Insurance 3,165 1,534 1,817 2,882 (283)
Totals 173,595$ 303,268$ 336,039$ 140,823$ (32,772)$
Note:
ACTIVITY BY FUND
The table above reflects the impact of the 2014 budget, including estimated revenues (with transfers in) and appropriations (with transfers out),
on projected unreserved fund balance.
Fund Title
Table 5-01: Funds Summary
(in $1,000s)
[This page is intentionally blank.]
82
83
City of Boulder
CITYWIDE SOURCES
2014 Annual Budget
The 2014 Annual Budget is based on projected citywide revenues of over $260 million,
representing a 4.8 percent increase over the total revenues projected for the 2013 Annual
Budget. The three largest revenue sources for the city are sales/use taxes, property taxes and
utility rate charges. These three funding sources represent 70.4 percent of the total sources of
city funds and are described in more detail below.
Figure 5-02: Citywide Revenues (Sources) for 2014
(in $1,000s)
TOTAL = $260,471
Sales and Use Tax
$102,779
40%
Utility Rates
$48,274
19%
Other
$29,112
11%
Property Tax
$32,356
12%
Other Taxes
$21,953
9%
Intergovernmental
Grants
$11,225
4%
Parks and Recreation
$8,629
3%
Planning and
Development Fees
$6,144
2%
84
Figure 5-03 represents the citywide revenue sources without the Water, Wastewater, and
Stormwater Utilities.
Figure 5-03: Citywide Revenues (Sources) for 2014, without Utilities
(in $1,000s)
TOTAL = $212,197
Sales and use taxes comprise 39.5 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.
Sales and Use Tax
$102,779
49%
Other
$29,112
14%
Property Tax
$32,356
15%
Other Taxes
$21,953
10%
Intergovernmental
Grants
$11,225
5%
Parks and Recreation
$8,629
4%
Planning and
Development Fees
$6,144
3%
Sources, Uses, and Debt Service
85
Sources, Uses, and Debt Service
Based on monthly economic data reviewed by the city, the 2014 sales and use tax revenue is pro-
jected to increase by 3.5 percent over 2013. The 2013 revenues were on target for meeting 2013
estimates. Through June 2013, sales and use tax collections are up 5.1 percent compared to col-
lections though June 2012. Approximately 1.5 percent of this increase is due to one-time reve-
nues from business-to-business sales that do not recur on an annual basis.
Table 5-02 shows the total 2013 rate of sales and use tax authorized in the city.
Table 5-02: Sales and Use Tax Components
SALES AND USE TAX COMPONENTS IN 2014
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 was extended indefinitely and debruced by voters in 2008.
[5] The 0.15% Sales and Use Tax component was extended indefinitely and debruced by voters in 2009.
ADDITIONAL TAXES ON RECREATIONAL MARIJUANA IN 2014
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.
86
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 2008-2014
(in $1,000s)
General .25 Cent Sales Tax Transportation
Open Space Fire Training Center
Property tax revenue estimates for 2014 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
Taxpayer Bill of Rights (TABOR) Amendment to the Colorado Constitution. In the November 4,
2008 election, city voters approved the removal of the remaining TABOR restriction on 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 completely
was eliminated.
Sources, Uses, and Debt Service
87
In 2014, the mill levy rate remains the same as in 2013. Table 5-03 shows seven years of the his-
tory of the mill levy and establishes the basis of the 2014 Annual Budget mill levy.
Table 5-03: Property Tax Rates for 2014
PROPERTY TAX
2008 2009 2010 2011 2012 2013 2014
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 9.201 9.841 10.295 10.818 11.981 11.981 11.981
Sources, Uses, and Debt Service
88
In Figure 5-05, the relative sizes of each component of property tax revenue is given for 2008
through 2014.
Figure 5-05: Property Tax Revenues 2008-2014
(in $1,000s)
General Fund Permanent Parks and Recreation Fund
Community Housing Assistance Fund Library Fund
Sources, Uses, and Debt Service
89
The 2014 Annual Budget is based on projected General Fund revenues of $115 million (see Figure
5-06), representing a 4.8 percent increase over the total revenues projected for the 2013 Ap-
proved Budget.
Figure 5-06: General Fund Revenues (Sources) for 2014
(in $1,000s)
TOTAL = $115,046
Sales and Use Tax
$50,216
44%
Property Tax
$25,182
22%
Other Taxes
$18,304
16%
Other
$10,344
9%
Cost Allocation
$7,957
7%
Parking Violations
$2,100
2%
Grants
$742
<1%
Parks and Recreation
$201
<1%
Sources, Uses, and Debt Service
90
Table 5-04: Summary of Revenues (Sources) by Fund
(in $1,000s)
SOURCES BY UNRESTRICTED FUNDS
2012
Actual
2013
Approved
2014
Approved
General (includes Public Safety Fund)
Revenue-
Sales and Use Taxes 46,206$ 46,815$ 49,512$
Tax Increment surplus 1,242 963 530
Food Service Tax 660 564 704
Accommodation Tax 4,267 4,331 5,356
Admission Tax 623 608 655
Property Tax 19,519 19,852 20,120
Property Tax (Public Safety)4,917 4,995 5,062
Trash Hauler/Recycling Occupation Tax 1,713 1,656 1,663
Liquor Occupation Tax 633 641 672
Telephone Occupation Tax 774 772 774
Cable Television Franchise Tax and PEG Fee 1,339 1,164 1,339
Utility Occupation Tax 6,000 6,000 6,180
Specific Ownership Tax 1,431 1,259 1,310
Tobacco Tax 357 340 357
Misc. Charges for Services 516 199 537
NPP and Other Parking Revenue 174 143 157
Meters - Out of Parking Districts 555 475 545
Meters - Within Parking Districts 2,917 2,800 2,825
Sale of Goods 84 67 89
Misc. Fines and Administr. Penal 25 2 27
Municipal Court Charges & Fines 2,299 2,190 2,200
Parking Violations 2,056 2,100 2,100
Photo Enforcement 1,331 1,490 1,445
Business Licenses 554 237 412
Misc. Intergovernmental Charges 689 - 361
Court Awards 146 126 155
Grants 1,086 756 798
Interest & Investment Earnings 341 500 303
Leases, Rents and Royalties 127 148 135
Miscellaneous Revenues 324 500 350
Education Excise Tax (To Reserve)227 - -
Parks Fees 189 201 271
Housing/Human Services Fees 338 219 148
Subtotal General Fund Revenue 103,659$ 102,113$ 107,089$
Transfers In-
Cost Allocation - All Funds 7,546$ 7,557$ 7,841$
Other 1,315 81 116
Subtotal General Fund Transfers In 8,861$ 7,638$ 7,957$
Total General Fund Sources 112,520$ 109,751$ 115,046$
Fund and Source
Sources, Uses, and Debt Service
91
SOURCES BY UNRESTRICTED FUNDS (Cont.)
2012
Actual
2013
Approved
2014
Approved
Community Housing Assistance (CHAP)
Property Tax 1,964$ 1,998$ 2,025$
Development Excise Tax 134 100 150
Interest and Investment Earnings 75 29 20
Loan Repayment - 120 120
Proceeds from Sale of Units 944 - -
Total CHAP Sources 3,117$ 2,247$ 2,315$
Total Unrestricted Sources 115,637$ 111,998$ 117,361$
Fund and Source
2012 Actual
2013
Approved
2014
Approved
.25 Cent Sales Tax
Sales and Use Taxes 6,849$ 7,054$ 7,470$
Interest and Investment Earnings 33 20 20
Other 101 50 147
Subtotal 6,983$ 7,124$ 7,637$
Affordable Housing Fund
Cash In Lieu of Affordable Units 12,773$ 1,000$ 1,000$
Interest and Investment Earnings 95 55 30
Transfers In 325 325 240
Other 206 156 156
Fees 4 4 4
Subtotal 13,403$ 1,540$ 1,430$
Airport
Misc. Charges for Services 11$ -$ 8$
Grants 53 - 1,400
Interest and Investment Earnings 5 3 4
Leases, Rents and Royalties 425 426 536
Miscellaneous - - -
Sale of Land - 500 -
Subtotal 494$ 929$ 1,949$
BMPA Debt Service Fund
Leases, Rents and Royalties 2,497$ 161$ 1,662$
Subtotal 2,497$ 161$ 1,662$
Boulder Junction Access GID - TDM
Property Tax 19$ 18$ 18$
Payments in Lieu of Taxes - 48 113
Subtotal 19$ 66$ 131$
Boulder Junction Access GID - Parking
Property and Specific Ownership Tax 14$ 27$ 27$
Subtotal 14$ 27$ 27$
SOURCES BY RESTRICTED FUNDS
Fund and Source
Sources, Uses, and Debt Service
92
2012 Actual
2013
Approved
2014
Approved
Boulder Junction Improvement
Excise Tax 25$ 244$ 781$
Use Tax 656 269 301
Interest and Investment Earnings 14 - 5
Transfers In 200 728 200
Miscellaneous Revenues 143 506
Subtotal 1,038$ 1,241$ 1,794$
Capital Development
Development Excise Tax 86$ 1$ 138$
Impact Fees 634 329 427
Interest and Investment Earnings 61 46 40
Subtotal 781$ 376$ 605$
Capital Improvement Bond Fund
Transfers from Other Funds 915$ -$ -$
Interest Income 54,954 506 132
Subtotal 55,869$ 506$ 132$
Climate Action Plan
Climate Action Plan Tax 1,840$ 491$ 1,840$
Miscellaneous Revenues 11 - -
Interest and Investment Earnings 11 - 6
Grant Revenue 51.00 - -
Subtotal 1,913$ 491$ 1,846$
Community Development Block Grant (CDBG)
Federal - Direct Grants 574$ 720$ 684$
Subtotal 574$ 720$ 684$
Compensated Absences
Charges from Departments 784$ 844$ 730$
Interest and Investment Earnings 17 14 12
Subtotal 801$ 858$ 742$
Computer Replacement
Charges from Departments 1,742$ 1,743$ 1,771$
Interest and Investment Earnings 55 88 45
Miscellaneous Revenues 9.00 - -
Subtotal 1,806$ 1,831$ 1,816$
Downtown Commercial District
Property and Specific Ownership Tax 1,099$ 1,085$ 1,106$
Parking Charges 4,187 3,979 4,297
Interest and Investment Earnings 38 35 23
Leases, Rents and Royalties 162 185 180
Miscellaneous Revenues 325 21 20
Transfers In 1,400 1,475 1,525
Tax Increment Financing 1,766 1,462 890
10th and Walnut Other Revenue 7,833 39 39
Subtotal 16,810$ 8,281$ 8,080$
Equipment Replacement
Charges from Departments 867$ 741$ 773$
Interest and Investment Earnings 79 30 29
Subtotal 946$ 771$ 802$
SOURCES BY RESTRICTED FUNDS (Cont.)
Fund and Source
Sources, Uses, and Debt Service
93
2012 Actual
2013
Approved
2014
Approved
Facility Renovation & Replace
Charges from Departments 1,810$ 482$ 481$
Transfer from Major Maintenance 1,469 1,550 2,701
Energy Contract Revenue 10,396 825 697
Miscellaneous Revenues 370 - -
Interest and Investment Earnings 101 20 15
Subtotal 14,146$ 2,877$ 3,894$
Fire Pension
City Pension Contributions 1,667$ 94$ 261$
Subtotal 1,667$ 94$ 261$
Fleet Maintenance
Charges from Departments 3,245$ 3,564$ 3,442$
Interest and Investment Earnings 1 5 3
Miscellaneous Revenues 376 373 371
Subtotal 3,622$ 3,942$ 3,816$
Fleet Replacement
Charges from Departments 4,852$ 4,740$ 5,649$
Interest and Investment Earnings 104 83 36
Miscellaneous Revenues 507 546 535
Subtotal 5,463$ 5,369$ 6,220$
HOME
Federal - Direct Grants 1,601$ 800$ 811$
Subtotal 1,601$ 800$ 811$
Library
Property Tax 819$ 832$ 843$
Misc. Charges for Services 164 120 120
Interest and Investment Earnings 18 15 15
Leases, Rents and Royalties 5 9 9
Grants 57 63 32
Transfers In 6,298 6,511 6,587
Other 52 24 24
Subtotal 7,413$ 7,574$ 7,630$
Lottery
Lottery Funds 980$ 836$ 836$
Interest and Investment Earnings 13 1 1
Subtotal 993$ 837$ 837$
Open Space
Sales and Use Taxes 24,843$ 24,840$ 26,296$
Sale of Capital Assets 894 - -
Grants 223 - -
Interest and Investment Earnings 323 325 325
Leases, Rents and Royalties 7,334 486 486
Transfers In 1,026 1,072 1,103
Subtotal 34,643$ 26,723$ 28,210$
Permanent Parks and Recreation
Property Tax 2,213$ 2,248$ 2,278$
Development Excise Tax 255 137 208
Transfers in 230 - -
Interest and Investment Earnings 24 7 7
Miscellaneous Revenues 20 20 20
Subtotal 2,742$ 2,412$ 2,514$
SOURCES BY RESTRICTED FUNDS (Cont.)
Fund and Source
Sources, Uses, and Debt Service
94
2012 Actual
2013
Approved
2014
Approved
Planning & Development Svcs
Misc. Development Fees 7,480$ 5,800$ 6,144$
Interest and Investment Earnings 62 91 100
Other 15 - -
Transfers In 2,759 2,913 2,931
Subtotal 10,316$ 8,804$ 9,176$
Police Pension
City Pension Contributions 1,667$ 141$ 365$
Subtotal 1,667$ 141$ 365$
Property & Casualty Insurance
Charges from Departments 1,551$ 1,510$ 1,610$
Interest and Investment Earnings 59 43 30
Miscellaneous Revenues 14 - -
Subtotal 1,624$ 1,553$ 1,640$
Recreation Activity
Admission & Activity Charges 8,727$ 8,186$ 8,374$
Interest and Investment Earnings 11 4 11
Transfers In 1,659 1,702 1,561
Subtotal 10,397$ 9,892$ 9,946$
Stormwater/Flood Mgmt Utility
Utility Service Charges 5,133$ 5,147$ 5,312$
Rate Increase - 154 159
Utility Plant Invest. Fee 533 500 400
Urban Drng and Fld Contr Dist.193 375 75
Colorado Dept of Transportation Funds - 600 -
State and Federal Grants 1 - 2,000
Interest and Investment Earnings 142 140 217
Misc. Intergovernmental Chg.180 155 159
Miscellaneous Revenues 44 40 40
Sale of Real Estate 142 - -
Subtotal 6,368$ 7,111$ 8,362$
Telecommunications
Charges from Departments 547$ 579$ 579$
Interest and Investment Earnings 9 13 8
Miscellaneous Revenues 121 137 137
Subtotal 677$ 729$ 724$
Transit Pass GID
Property Tax 9$ 9$ 9$
Transfers In 4 5 5
Subtotal 13$ 14$ 14$
Transportation
Sales and Use Taxes 16,853$ 16,894$ 17,967$
Sale of Land 567 - -
Highway Revenues 3,555 3,255 3,273
HOP Reimbursement 1,332 1,367 1,461
Grants 7 - -
Interest and Investment Earnings 58 50 45
Miscellaneous Revenues 170 15 15
Special Assessments 84 63 77
Third Party Reimbursements 138 200 200
External Funding 5,367 7,159 5,591
Lease Revenue - BTV 100 99 99
Transfers In 2,723 - -
Subtotal 30,954$ 29,102$ 28,728$
SOURCES BY RESTRICTED FUNDS (Cont.)
Fund and Source
Sources, Uses, and Debt Service
95
2012 Actual
2013
Approved
2014
Approved
Transportation Development
Development Excise Tax 584$ 606$ 573$
Interest and Investment Earnings 23 12 4
External Funding 31 - -
Third Party Reimbursements - 100 100
Subtotal 638$ 718$ 677$
University Hill Commercial District
Property and Specific Ownership Tax 27$ 30$ 30$
Parking Charges 123 525 116
Approved Parking Meter Rate Increase - - -
Interest and Investment Earnings 9 6 4
Miscellaneous Revenues - - -
Transfers In 400 - 425
Subtotal 559$ 561$ 575$
Wastewater Utility
Utility Service Charges 12,978$ 12,880$ 13,545$
Rate Increase - 638 671
Sale of Capital Assets 142 - -
Utility Plant Invest. Fee 738 700 650
Utility Connection 7 10 10
Interest and Investment Earnings 183 203 238
Transfer from Other Funds 567 - 1
Miscellaneous Revenues 52 2
Special Assessments 74 5 5
Bond Proceeds 30,915 - -
Subtotal 45,656$ 14,438$ 15,120$
Water Utility
Utility Service Charges 22,628$ 23,718$ 21,461$
Rate Increase - 624 858
Misc. Charges for Services 1,853 - 2,572
Utility Plant Invest. Fee 2,591 2,500 2,200
Utility Connection 136 130 130
Interest and Investment Earnings 353 439 464
Leases, Rents and Royalties 145 20 20
Special Assessments 77 5 5
Sale of Real Estate 284 - -
State and Federal Grants 437.00 - -
Bond Proceeds - - -
Miscellaneous Revenues - 25 -
Transfers In 93 93 93
Subtotal 28,597$ 27,554$ 27,803$
SOURCES BY RESTRICTED FUNDS (Cont.)
Fund and Source
Sources, Uses, and Debt Service
96
2012 Actual
2013
Approved
2014
Approved
Worker Compensation Insurance
Charges from Departments 1,339$ 1,406$ 1,494$
Interest and Investment Earnings 36 28 22
Miscellaneous Revenues 19 - 19
Subtotal 1,394$ 1,434$ 1,535$
Total Restricted Sources 315,098$ 177,600$ 188,194$
Total City Sources of Funds 430,735$ 289,598$ 305,555$
Less: Transfers from Other Funds 27,460$ 41,114$ 45,085$
Net Total City Sources of Funds 403,275$ 248,484$ 260,470$
Note:
Subtotals may not equal sum of line items due to rounding.
1Beginning with the 2008-09 budget process, all Internal Service Funds (ISFs) were included in the annual
budget process. This change was made for purposes of enhanced transparency and improved accountability
across the organization. The ISFs, such as Fleet Replacement, Computer Replacement and the self-insurance
funds, provide services to all city departments and receive funding directly from the departments. Funding is
reflected as an expense (or "charge to") in each department and a revenue (or "charge from") in each
applicable ISF. When an expenditure is made in the ISF, a second counting of the same money (the expense)
has occurred. As a result, the actual revenues and expenses from departmental charges in each ISF are
reduced from the total city budget to avoid the "double counting" that occurs.
SOURCES BY RESTRICTED FUNDS (Cont.)
Fund and Source
Sources, Uses, and Debt Service
97
City of Boulder
CITYWIDE USES
2014 Annual Budget
The 2014 Annual Budget is based on projected citywide expenditures of 269 million, represent-
ing a 5.8 percent increase over the total expenditures in the 2013 Approved Budget.
Figure 5-07 shows budget expenditures by functional area. The General Governance area is com-
prised 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 2014
(in $1,000s)
TOTAL = $269,495
Public Works
$98,303
36%
Police
$32,041
12%
Open Space and
Mountain Parks
$26,622
10%Parks and
Recreation
$26,009
10%
Fire
$17,565
7%
Internal Services
$14,821
5%
General Governance
$10,214
4%
DUHMD/PS
$8,556
3%
Library and Arts
$8,147
3%
Citywide Debt
$5,112
2%
Human Services
$6,689
2%
Community Planning
and Sustainability
$7,963
3%
Housing
$5,142
2%
ES and EUD
$2,312
1%
98
Figure 5-08 represents the citywide uses of funds without the Water, Wastewater, and Stormwater
utilities.
Figure 5-08: Citywide Expenditures (Uses) for 2014, without utilities
(in $1,000s)
TOTAL = $215,873
Public Works
$44,681
21%
Police
$32,041
15%
Open Space and Mountain
Parks
$26,622
12%
Parks and Recreation
$26,009
12%Fire
$17,565
8%
Internal
Services
$14,821
7%General Governance
$10,214
5%
DUHMD/PS
$8,556
4%
Library and Arts
$8,147
4%
Citywide Debt
$5,112
2%
Human Services
$6,689
3%
Community Planning and
Sustainability
$7,963
4%
Housing
$5,142
2%
ES and EUD
$2,312
1%
Sources, Uses, and Debt Service
99
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 2014 Annual Budget places the city near its 2008
levels of staffing. The recession reduced staff significantly in 2010 and 2011.
KEY ASSUMPTIONS
Figure 5-09: Staffing Levels: Standard FTEs 2007-2014
1,180
1,200
1,220
1,240
1,260
1,280
1,300
2007 2008 2009 2010 2011 2012 2013 2014FTEs
Year
Sources, Uses, and Debt Service
100
Table 5-06: Staffing Levels by Department
Of the 25.39 FTE increase over 2013, 8.85 FTEs are approved as fixed -term positions for specific
work outcomes, such as the Landlink software replacement project. These positions limit the on-
going financial burden.
Sources, Uses, and Debt Service
101
The 2014 Annual Budget is based on projected General Fund expenditures of $116 million (see
Figure 5-10), representing an 2.8 percent increase over the total General Fund expenditures in the
2013 Approved Budget.
Figure 5-10: General Fund Expenditures (Uses) for 2014
(in $1,000s)
TOTAL = $115,684
Table 5-07 provides category expenditures by fund for 2012 (Actual), 2013 (Approved), and 2014
(Approved) to the nearest $1,000.
Police
$32,041
28%
Fire
$17,480
15%
Transfers to Other
Funds
$13,696
12%
Internal Services
$14,182
12%
Governance
$10,214
9%Human Services
$6,586
6%
Citywide Debt
$5,112
4%
Parks and Recreation
$4,544
4%
Public Works
$5,499
5%
Community Planning
and Sustainability
$1,974
2%
ES and EUD
$2,312
2%
DUHMD/PS
$1,214
1%
Library and Arts
$518
<1%
Housing
$158
<1%
Open Space and
Mountain Parks
$153
0%
Sources, Uses, and Debt Service
102
Table 5-07: Summary of Expenditures (Uses) by Fund
(in $1,000s)
USES BY UNRESTRICTED FUNDS
2012 Actual
2013
Approved
2014
Approved
General
City Council 180$ 203$ 220$
Municipal Court 1,822 2,078 2,047
City Attorney 2,116 2,282 2,340
Contingency 196 159 159
Utility/Fuel Contingency 6 190 190
Community Sustainability 2,313 1,177 1,974
Extraordinary Personnel Expense 52 120 120
Non-Departmental 1,635 1,503 2,149
Energy Strategy 1,033 2,203 2,312
Environmental Affairs - 1,558 -
Communications 757 827 877
Downtown/University Hill Mgmt Div 1,204 1,292 1,214
City Manager's Office/Support Svcs 1,642 1,863 1,769
West Nile Virus Program 241 250 250
Human Resources 1,614 1,734 2,204
Finance 3,168 3,233 3,533
Information Technology 4,260 5,002 5,102
Volunteer and Unemployment Ins 125 107 107
Property and Casualty Ins 1,510 1,510 1,610
Worker's Compensation (Refund)115 - -
Compensated Absences 784 844 730
Police 30,368 31,747 32,041
Fire 16,470 16,546 17,480
Police/Fire Pensions 376 236 626
Public Works 4,229 4,334 5,500
Parks 4,419 4,616 4,544
Arts 528 559 518
Real Estate (Open Space)146 152 153
Housing/Human Services 6,908 6,887 6,744
Campaign Financing - 46 -
Humane Society Bldg Loan 60 94 94
Misc One-time Transfers - - 269
Debt 4,482 4,681 5,112
Waste Reduction 1,222 698 -
Total General Fund Uses 93,981$ 98,731$ 101,988$
Transfers Out 13,353$ 13,745$ 13,696$
Total General Fund Uses 107,334$ 112,476$ 115,684$
Fund and Use
Sources, Uses, and Debt Service
103
USES BY UNRESTRICTED FUNDS (Cont.)
2012 Actual
2013
Approved
2014
Approved
Community Housing Assistance (CHAP)
Operating 355$ 500$ 588$
Community Housing Funds 2,156 1,729 1,672
Transfers Out 44 39 46
Total CHAP Uses 2,555$ 2,268$ 2,306$
Total Unrestricted Uses 109,889$ 114,744$ 117,990$
Fund and Use
2012 Actual
2013
Approved
2014
Approved
.25 Cent Sales Tax
Operating 4,160$ 4,554$ 4,307$
Debt 2,196 2,196 2,191
Transfers Out 268 267 277
Capital 71 750 800
Subtotal 6,695$ 7,767$ 7,575$
Affordable Housing Fund
Operating 409$ 380$ 445$
Transfers Out 44 44 46
Community Housing Funds 1,746 1,139 926
Subtotal 2,199$ 1,563$ 1,417$
Airport
Operating 324$ 460$ 362$
Transfers Out 99 99 103
Capital 63 - 1,550
Subtotal 486$ 559$ 2,015$
BMPA Debt Service Fund
Debt 2,336$ 1,597$ 1,501$
Transfers Out 161 161 161
Subtotal 2,497$ 1,758$ 1,662$
Boulder Junction Access GID - TDM
Operating 4$ 50$ 50$
Subtotal 4$ 50$ 50$
Boulder Junction Access GID - Parking
Operating 9$ 13$ 13$
Subtotal 9$ 13$ 13$
Boulder Junction Improvement
Capital 547$ 1,402$ 1,544$
Subtotal 547$ 1,402$ 1,544$
Capital Development
Transfers Out 16$ 22$ 17$
Capital 371 110 356
Subtotal 387$ 132$ 373$
Capital Improvement Fund
Capital 12,701$ -$ -$
Subtotal 12,701$ -$ -$
Climate Action Plan
Operating 2,447$ 492$ 1,846$
Subtotal 2,447$ 492$ 1,846$
USES BY RESTRICTED FUND
Fund and Use
Sources, Uses, and Debt Service
104
2012 Actual
2013
Approved
2014
Approved
Community Development Block Grant (CDBG)
Operating 177$ 116$ 170$
Transfers Out 28 28 29
Community Housing Funds 369 576 485
Subtotal 574$ 720$ 684$
Compensated Absences
Operating 557$ 696$ 717$
Transfers Out 35 35 37
Subtotal 592$ 731$ 754$
Computer Replacement
Operating 972$ 2,292$ 1,878$
Transfers Out 13 13 13
Subtotal 985$ 2,305$ 1,891$
Downtown Commercial District
Operating 5,120$ 3,962$ 4,030$
Debt 10,006 1,936 1,830
Transfers Out 231 229 238
Transfer Excess TIF to Gen. Fund - 951 530
Capital 451 400 400
Subtotal 15,808$ 7,478$ 7,028$
Equipment Replacement
Operating 457$ 798$ 1,934$
Transfers Out 18 18 19
Subtotal 475$ 816$ 1,953$
Facility Renovation and Replacement
Operating 12,968$ 617$ 1,667$
Capital 961 1,110$ 987$
Debt Payment - Energy Lease 696 851 843
Transfers Out 46 46 48
Subtotal 14,671$ 2,624$ 3,545$
Fire Pension
Transfers Out 5$ 5$ -$
Subtotal 5$ 5$ -$
Fleet Maintenance
Operating 3,371$ 3,591$ 3,554$
Transfers Out 252 250 260
Subtotal 3,623$ 3,841$ 3,814$
Fleet Replacement
Operating 5,517$ 7,839$ 7,258$
Transfers Out 84 84 87
Subtotal 5,601$ 7,923$ 7,345$
HOME
Operating 104$ 53$ 49$
Transfers Out 11 11 11
Community Housing Funds 946 736 751
Subtotal 1,061$ 800$ 812$
Library
Operating 7,194$ 7,574$ 7,629$
Subtotal 7,194$ 7,574$ 7,629$
USES BY RESTRICTED FUND (Cont.)
Fund and Use
Sources, Uses, and Debt Service
105
2012 Actual
2013
Approved
2014
Approved
Lottery
Operating 133$ 143$ 143$
Capital 931 693 693
Subtotal 1,064$ 836$ 836$
Open Space
Operating 10,062$ 11,750$ 12,479$
Debt 8,597 8,667 6,722
Transfers Out 1,071 1,067 1,108
Capital 2,616 4,700 7,010
Subtotal 22,346$ 26,184$ 27,319$
Permanent Parks and Recreation
Operating & Maintenance Projects 911$ 811$ 1,486$
Transfers Out 109 223 297
Capital 1,827 1,680 1,000
Subtotal 2,847$ 2,714$ 2,783$
Planning & Development Services
Operating 7,196$ 8,184$ 9,083$
Transfers Out 1,380 1,381 1,435
Subtotal 8,576$ 9,565$ 10,518$
Police Pension
Transfers Out 5$ 5$ -$
Subtotal 5$ 5$ -$
Property & Casualty Insurance
Operating 1,225$ 1,706$ 1,813$
Transfers Out 168 168 175
Subtotal 1,393$ 1,874$ 1,988$
Recreation Activity
Operating 9,755$ 10,198$ 10,270$
Subtotal 9,755$ 10,198$ 10,270$
Stormwater/Flood Mgmt Utility
Operating 2,902$ 3,344$ 3,354$
Debt 388 391 384
Transfers Out 334 347 366
Capital 954 3,347 9,821
Subtotal 4,578$ 7,429$ 13,925$
Telecommunications
Operating 542$ 752$ 715$
Transfers Out 15 15 16
Subtotal 557$ 767$ 731$
Transit Pass General Improvement District
Operating 14$ 15$ 15$
Subtotal 14$ 15$ 15$
Transportation
Operating 16,735$ 17,900$ 18,910$
Transfers Out 1,740 1,543 1,800
Capital 8,486 11,796 10,712
Subtotal 26,961$ 31,239$ 31,422$
USES BY RESTRICTED FUND (Cont.)
Fund and Use
Sources, Uses, and Debt Service
106
2012 Actual
2013
Approved
2014
Approved
Transportation Development
Operating 61$ 187$ 181$
Transfers Out 16 10 17
Capital 1,692 520 720
Subtotal 1,769$ 717$ 918$
University Hill Commercial District
Operating 466$ 522$ 520$
Transfers Out 48 47 49
Subtotal 514$ 569$ 569$
Wastewater Utility
Operating 8,458$ 9,129$ 8,980$
Debt 35,336 4,219 4,134
Transfers Out 1,072 1,084 1,131
Capital 8,115 1,450 1,794
Subtotal 52,981$ 15,882$ 16,039$
Water Utility
Operating 14,874$ 15,388$ 15,521$
Debt 5,415 5,423 5,437
Transfers Out 1,381 1,447 1,521
Capital 8,908 5,470 4,025
Subtotal 30,578$ 27,728$ 26,504$
Worker Compensation Insurance
Operating 1,627$ 1,713$ 1,780$
Transfers Out 36 131 37
Subtotal 1,663$ 1,844$ 1,817$
Total Restricted Uses of Funds 244,162$ 186,119$ 197,604$
Total City Uses Of Funds 354,051$ 300,863$ 315,594$
Less: Transfers to Other Funds and ISF Exp.22,112$ 46,171$ 46,098$
Net Total City Operating Uses of
Funds 331,939$ 254,692$ 269,496$
Operating 213,793$ 191,303$ 199,930$
Capital 48,694 33,428 41,412
Debt 69,452 29,961 28,154
Total 331,939$ 254,692$ 269,496$
Note:
Subtotals may not equal sum of line items due to rounding.
1Beginning with the 2008-09 budget process, all Internal Service Funds (ISFs) were included in the
annual budget process. This change was made for purposes of enhanced transparency and improved
accountability across the organization. The ISFs, such as Fleet Replacement, Computer Replacement
and the self-insurance funds, provide services to all city departments and receive funding directly from
the departments. Funding is reflected as an expense (or "charge to") in each department and a
revenue (or "charge from") in each applicable ISF. When an expenditure is made in the ISF, a second
counting of the same money (the expense) has occurred. As a result, the actual revenues and
expenses 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
Sources, Uses, and Debt Service
107
Table 5-08 documents summary reasons for all transfers across funds for 2012 (Actual), 2013
(Approved), and 2014 (Approved ) to the nearest $1,000.
Table 5-08: Summary of Transfers by Originating Fund
(in $1,000s)
INTERFUND TRANSFERS
2012
Actual
2013
Approved
2014
Approved
General Planning and Development
Services
Subsidy 1,971$ 2,131$ 2,125$
Affordable Housing Subsidy 325 325 240
Library Subsidy 6,298 6,511 6,587
Recreation Activity Subsidy 1,548 1,594 1,453
Open Space and Mountain
Parks
Subsidy 1,026 1,072 1,103
Transportation Excess Photo Enforcement
Revenue
106 -
Water Utility Wells Property 93 93 93
Downtown Commercial
District
Parking Meter Revenue 1,400 1,475 1,525
University Hill Commercial
District
Parking Meter Revenue 400 400 425
Property and Casualty Depot Loan Repayment 41 - -
Fleet Replacement Fund New parking technology loan
repayment
29 29 29
Fleet Replacement Fund Valmont Butte loan repayment 145 145 145
Subtotal 13,382$ 13,775$ 13,725$
.25 Cent Sales Tax General Cost Allocation 268$ 267$ 277$
Subtotal 268$ 267$ 277$
Affordable Housing General Cost Allocation 44$ 44$ 46$
Subtotal 44$ 44$ 46$
Airport General Cost Allocation 99$ 99$ 103$
Subtotal 99$ 99$ 103$
BMPA Debt Service
Fund
Open Space Fund Loan repayment 161$ 161$ 161$
Subtotal 161$ 161$ 161$
Boulder Junction GID-
Parking
Downtown Commercial
District (CAGID)
Loan repayment 2$ 2$ 2$
Subtotal 2$ 2$ 2$
Capital Development General Cost Allocation 16$ 16$ 17$
Planning and Development
Services
Excise Tax Admin 6 6 6
Subtotal 22$ 22$ 23$
Originating Fund For
Sources, Uses, and Debt Service
108
INTERFUND TRANSFERS (Cont.)
2012
Actual
2013
Approved
2014
Approved
Community
Development Block
General Cost Allocation 28$ 28$ 29$
Subtotal 28$ 28$ 29$
Community Housing
Assistance Program
General Cost Allocation 39$ 39$ 40$
Planning and Development
Services
Excise Tax Admin 6 6 6
Subtotal 45$ 45$ 46$
Compensated
Absences
General Cost Allocation 36$ 35$ 36$
Subtotal 36$ 35$ 36$
Computer
Replacement
General Cost Allocation 13$ 13$ 13$
Subtotal 13$ 13$ 13$
Downtown
Commercial District
General Cost Allocation 231$ 229$ 238$
General Mall Improvements - - -
Subtotal 231$ 229$ 238$
Equipment
Replacement
General Cost Allocation 18$ 18$ 19$
Subtotal 18$ 18$ 19$
Facility Renovation
and Replacement
General Cost Allocation 46$ 46$ 48$
Subtotal 46$ 46$ 48$
Fire Pension General Cost Allocation 5$ 5$ -$
Subtotal 5$ 5$ -$
Fleet Maintenance General Cost Allocation 252$ 251$ 260$
Subtotal 252$ 251$ 260$
Fleet Replacement General Cost Allocation 84$ 84$ 87$
Subtotal 84$ 84$ 87$
HOME Investment
Partnership Grant
General Cost Allocation 11$ 11$ 11$
Subtotal 11$ 11$ 11$
Open Space and
Mountain Parks
General Cost Allocation 1,071$ 1,067$ 1,108$
Subtotal 1,071$ 1,067$ 1,108$
Permanent Parks and
Recreation
General Cost Allocation 80$ 80$ 83$
Planning and Development
Services
Excise Tax Admin 6 6 6
Boulder Junction
Improvement
Subsidy 23 137 208
Subtotal 109$ 223$ 297$
Originating Fund For
Sources, Uses, and Debt Service
109
INTERFUND TRANSFERS (Cont.)
For
2012
Actual
2013
Approved
2014
Approved
Planning and
Development Services
General Cost Allocation 1,379$ 1,381$ 1,435$
Subtotal 1,379$ 1,381$ 1,435$
Police Pension General Cost Allocation 5$ 5$ -$
Subtotal 5$ 5$ -$
Property and Casualty
Insurance
General Cost Allocation 168$ 168$ 175$
Subtotal 168$ 168$ 175$
Recreation Activity General Cost Allocation 5$ -$ -$
Subtotal 5.00$ -$ -$
Stormwater/Flood
Management Utility
General Cost Allocation 213$ 211$ 219$
Planning and Development
Services
Subsidy 121 125 128
General Fund Funding for Attorney and
Paralegal
- 11 18
Subtotal 334$ 347$ 365$
Telecommunications General Cost Allocation 15$ 15$ 16$
Subtotal 15$ 15$ 16$
Transportation General Cost Allocation 1,281$ 1,277$ 1,327$
General Boulder Creek Maintenance 15 15 15
General HHS 13 13 13
Planning and Development
Services
Subsidy 214 221 227
Recreation Activity Expand Program 13 13 13
Transit Pass General
Improvement District
Subsidy 4 4 4
Boulder Junction
Improvement
CIP Subsidy 200 200 200
Subtotal 1,740$ 1,743$ 1,799$
Transportation
Development
General Cost Allocation 10$ 10$ 11$
Planning and Development
Services
Excise Tax Admin 6 6 6
Subtotal 16$ 16$ 17$
University Hill
Commercial District General Cost Allocation 48$ 47$ 49$
Subtotal 48$ 47$ 49$
Originating Fund
Sources, Uses, and Debt Service
110
INTERFUND TRANSFERS (Cont.)
For
2012
Actual
2013
Approved
2014
Approved
Wastewater Utility General Cost Allocation 871$ 867$ 900$
Planning and Development
Services
Subsidy 201 207 213
General Fund Funding for Attorney and
Paralegal
- 11 17
Subtotal 1,072$ 1,085$ 1,130$
Water Utility General Cost Allocation 1,181$ 1,208$ 1,255$
Planning and Development
Services
Subsidy 200 206 213
General Fund Funding for Attorney and
Paralegal
32 53
Subtotal 1,381$ 1,446$ 1,521$
Worker's
Compensation
Insurance
General Cost Allocation 36$ 36$ 37$
Recreation Activity Wellness Program 80 95 95
Subtotal 116$ 131$ 132$
Total 22,206$ 22,809$ 23,168$
Note:
Subtotals may not equal sum of line items due to rounding.
Originating Fund
Sources, Uses, and Debt Service
111
City of Boulder
DEBT SERVICE
2014 Annual Budget
Debt Policy
As stated in Section 7 of the Citywide Financial and Management Policies, 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, 2013, 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
2014-2019 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.
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
Govt Business Total
General obligations payable 77,499$ 12,142$ 89,641$
Pension Bonds Payable 8,176 - 8,176
Revenue bonds payable 1,376 70,912 72,288
Lease purchase revenue notes payable - 8,949 8,949
Capital Lease purchase agreements 9,829 - 9,829
Subtotal 96,880$ 92,003$ 188,883$
Compensated absences 11,107$ 1,310$ 12,417$
Retiree Health Care Benefit (OPEB)1,420 212 1,632
Rebatable arbitrage - - -
Total 109,407$ 93,525$ 202,932$
112
self-supporting and the ratio of net bonded debt to assessed valuation is zero. The actual
calculation of the debt margin is presented in the Computation of Legal Debt Margin schedule.
Table 5-09: 2013-2019 Debt Service
(in $1,000s)
GENERAL FUND
Debt Issues 2013 2014 2015 2016 2017 2018 2019
Actuals Approved Projected Projected Projected Projected Projected
Bonds
General Obligation Waste
Reduction Bonds, Series 2009
Final payment occurs in 2029
Principal 250$ 250$ 250$ 255$ 265$ 270$ 280$
Interest 183 178 173 167 159 151 143
Subtotal 433$ 428$ 423$ 422$ 424$ 421$ 423$
Taxable Pension Obligation
Bonds Series 2010
Final payment occurs in 2030
Principal 345$ 355$ 360$ 370$ 380$ 395$ 410$
Interest 341 334 327 316 305 292 278
Subtotal 686$ 689$ 687$ 686$ 685$ 687$ 688$
General Fund Bonds - Capital
Improvement Projects
Bonds Series 2012
Final payment occurs in 2031
Principal 2,270$ 2,315$ 2,385$ 2,455$ 2,530$ 1,945$ 2,000$
Interest 1,725 1,680 1,610 1,539 1,465 1,389 1,331
Subtotal 3,995$ 3,995$ 3,995$ 3,994$ 3,995$ 3,334$ 3,331$
Loan
Loan Payable to Boulder County
Final payment occurred in 2013
Principal 250$ -$ -$ -$ -$ -$ -$
Interest 15 - - - - - -
Subtotal 265$ -$ -$ -$ -$ -$ -$
General Fund Total 5,379$ 5,112$ 5,105$ 5,102$ 5,104$ 4,442$ 4,442$
.25 CENT SALES TAX FUND
Debt Issues 2013 2014 2015 2016 2017 2018 2019
Actuals Approved Projected Projected Projected Projected Projected
Bonds
Parks Acquisition Refunding Bonds
Series 2009
Final Payment Occurs in 2015
Principal 2,010$ 2,065$ 2,130$ -$ -$ -$ -$
Interest 186 126 64 - - - -
Subtotal 2,196$ 2,191$ 2,194$ -$ -$ -$ -$
Capital Lease
Bank of the West Capital Lease
Final Payment Occurs in 2016
Principal 26$ 35$ 36$ 9$ -$ -$ -$
Interest 2 2 1 - - - -
Subtotal 28$ 37$ 37$ 9$ -$ -$ -$
.25 Cent Sales Tax Fund Total 2,224$ 2,228$ 2,231$ 9$ -$ -$ -$
Sources, Uses, and Debt Service
113
OPEN SPACE FUND
Debt Issues 2013 2014 2015 2016 2017 2018 2019
Actuals Approved Projected Projected Projected Projected Projected
Bonds
Open Space Acquisition Bonds Series 2006 - final payment occurs in 2019
Principal 1,530$ 1,590$ 1,655$ 1,720$ 1,790$ 1,865$ 1,945$
Interest 523 460 380 298 229 157 80
Subtotal 2,053$ 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 1,390$ 1,445$ 1,505$ 1,575$ 1,640$ 1,715$ -$
Interest 371 315 257 197 134 69 -
Subtotal 1,761$ 1,760$ 1,762$ 1,772$ 1,774$ 1,784$ -$
Open Space Acquisition Refunding Bonds Series 2009 - final payment occurs in 2013
Principal 1,790$ -$ -$ -$ -$ -$ -$
Interest 45 - - - - - -
Subtotal 1,835$ -$ -$ -$ -$ -$ -$
Sales Tax Revenue Refunding Bonds Series 2009 - final payment occurs in 2014
Principal 1,340$ 1,370$ -$ -$ -$ -$ -$
Interest 81 41 - - - - -
Subtotal 1,421$ 1,411$ -$ -$ -$ -$ -$
Open Space Fund Total $7,070 $5,221 $3,797 $3,790 $3,793 $3,806 $2,025
NOTE: The 2014 Open Space Fund budget also funds base rentals in the amount of $1,501k ($1,364k in principal and $161k in interest) to the Boulder
Municipal Property Authority Debt Service Fund for the payment of various open space properties.
WATER UTILITY FUND
Debt Issues 2013 2014 2015 2016 2017 2018 2019
Actuals Approved Projected Projected Projected Projected Projected
Bonds
Water and Sewer Revenue Refunding Bonds -
Series 2011 - final payment occurs in 2021
Principal 1,530$ 1,560$ 1,600$ 1,635$ 1,700$ 1,775$ 1,855$
Interest 528 497 466 431 365 297 226
Subtotal 2,058$ 2,057$ 2,066$ 2,066$ 2,065$ 2,072$ 2,081$
Water and Sewer Revenue Ref. Bonds -
Series 2005B - final payment occurs in 2016
Principal 740$ 770$ 800$ 830$ -$ -$ -$
Interest 114 86 58 29 - - -
Subtotal 854$ 856$ 858$ 859$ -$ -$ -$
Water and Sewer Revenue Ref. Bonds -
Series 2007 - final payment occurs in 2019
Principal 1,940$ 2,030$ 2,110$ 2,190$ 2,285$ 2,380$ 1,325$
Interest 571 494 412 327 239 145 50
Subtotal 2,511$ 2,524$ 2,522$ 2,517$ 2,524$ 2,525$ 1,375$
Water Utility Fund Total 5,423$ 5,437$ 5,446$ 5,442$ 4,589$ 4,597$ 3,456$
Note: This debt service schedule is prepared using the accrual basis of accounting.
Sources, Uses, and Debt Service
114
WASTEWATER UTILITY FUND
Debt Issues 2013 2014 2015 2016 2017 2018 2019
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 1,985$ 2,065$ 2,145$ -$ -$ -$ -$
Interest 283 202 98 - - - -
Subtotal 2,268$ 2,267$ 2,243$ -$ -$ -$ -$
Water and Sewer Revenue Bonds
Series 2010 - final payment occurs in 2030
Principal 405$ 410$ 420$ 430$ 440$ 455$ 470$
Interest 269 261 253 244 231 218 204
Subtotal 674$ 671$ 673$ 674$ 671$ 673$ 674$
Water and Sewer Revenue Refunding Bonds
Series 2012 - final payment occurs in 2025
Principal -$ -$ -$ 2,010$ 2,070$ 2,150$ 2,250$
Interest 1,196 1,196 1,196 1,189 1,107 1,003 895
Subtotal 1,196$ 1,196$ 1,196$ 3,199$ 3,177$ 3,153$ 3,145$
Wastewater Utility Fund Total 4,138$ 4,134$ 4,112$ 3,873$ 3,848$ 3,826$ 3,819$
FLOOD CONTROL UTILITY FUND
2013 2014 2015 2016 2017 2018 2019
Debt Issues Actuals Approved Projected Projected Projected Projected Projected
Bonds
Storm Water & Flood Refunding
Bonds Series 2010 - final payment occurs in 2018
Principal 335$ 335$ 345$ 350$ 365$ 370$ -$
Interest 56 49 42 32 21 10 -
Flood Control Utility Fund Total $391 $384 $387 $382 $386 $380 -
Note: This debt service schedule is prepared using the accrual basis of accounting.
DOWNTOWN COMMERCIAL DISTRICT FUND
Debt Issues 2013 2014 2015 2016 2017 2018 2019
Actuals Approved Projected Projected Projected Projected Projected
Bonds
CAGID Bonds Series 2003 - Bonds maturing after 2013 were defeased in 2012
Principal 615$ -$ -$ -$ -$ -$ -$
Interest 12 - - - - - -
Total Subtotal 627$ -$ -$ -$ -$ -$ -$
CAGID Refunding Bonds Series 2009 - final payment occurs in 2018
Principal 825$ 855$ 885$ 920$ 960$ 1,005$ -$
Interest 183 158 132 101 64 25 -
Total Subtotal 1,008$ 1,013$ 1,017$ 1,021$ 1,024$ 1,030$ -$
CAGID Refunding Bonds Series 2012 - final payment occurs in 2023
Principal 90$ 640$ 655$ 670$ 685$ 700$ 720$
Interest 183 177 164 151 138 124 107
Total Subtotal 273$ 817$ 819$ 821$ 823$ 824$ 827$
Downtown Commercial District Fund Total 1,908$ 1,830$ 1,836$ 1,842$ 1,847$ 1,854$ 827$
Note: This debt service schedule is prepared using the accrual basis of accounting.
Sources, Uses, and Debt Service
115
BMPA DEBT SERVICE FUND
2013 2014 2015 2016 2017 2018 2019
Debt Issues Actuals Approved Projected Projected Projected Projected Projected
Lease Purchase Revenue Notes
1997GFoothills Business Park, LLC
Principal 74$ 79$ 84$ 90$ 97$ -$ -$
Interest 27 22 16 10 4 - -
Subtotal (Matures in 2017)101$ 101$ 100$ 100$ 101$ -$ -$
1999BVan Vleet
Principal 229$ 243$ -$ -$ -$ -$ -$
Interest 17 2 - - - - -
Subtotal (Matures in 2014)246$ 245$ -$ -$ -$ -$ -$
2001DAbbott
Principal 43$ 45$ -$ -$ -$ -$ -$
Interest 3 1 - - - - -
Subtotal (Matures in 2014)46$ 46$ -$ -$ -$ -$ -$
2003A Helayne B. Jones
Principal 92$ -$ -$ -$ -$ -$ -$
Interest 2 - - - - - -
Subtotal (Matures in 2013)94$ -$ -$ -$ -$ -$ -$
2004AWaldo R. & Nancy R. Dagle
Principal 90$ 94$ -$ -$ -$ -$ -$
Interest 8 4 - - - - -
Subtotal (Matures in 2014)98$ 98$ -$ -$ -$ -$ -$
2005AGary L. & Donna K. Gisle, Trustees
Principal 104$ 109$ 114$ 120$ 125$ -$ -$
Interest 23 18 12 7 1 - -
Subtotal (Matures in 2017)127$ 127$ 126$ 127$ 126$ -$ -$
20 John G. & Barbara G. Hill, Tenants in Common
Principal 101$ 106$ 111$ -$ -$ -$ -$
Interest 12 7 2 - - - -
Subtotal (Matures in 2015)113$ 113$ 113$ -$ -$ -$ -$
20 Luchetta Properties, Inc.
Principal 47$ 49$ 52$ 54$ 57$ 60$ 63$
Interest 21 19 17 14 11 8 5
Subtotal (Matures in 2020)68$ 68$ 69$ 68$ 68$ 68$ 68$
20 Boulder Valley Farm, Inc.
Principal 378$ 397$ 417$ 438$ -$ -$ -$
Interest 71 52 31 10 - - -
Subtotal (Matures in 2016)449$ 449$ 448$ 448$ -$ -$ -$
20 Joel and Ruth Eisenberg
Principal 129$ 135$ 142$ 149$ -$ -$ -$
Interest 24 17 10 3 - - -
Subtotal (Matures in 2016)153$ 152$ 152$ 152$ -$ -$ -$
20 Edward H. Kolb
Principal 39$ 41$ 43$ 45$ 47$ 50$ -$
Interest 12 10 8 6 3 1 -
Subtotal (Matures in 2018)51$ 51$ 51$ 51$ 50$ 51$ -$
This debt is paid with base rentals transferred from various funds as indicated in the above debt service schedules.
Sources, Uses, and Debt Service
116
BMPA DEBT SERVICE FUND, (Cont.)
20 Edward H. Kolb
Principal 39$ 41$ 43$ 45$ 47$ 50$ -$
Interest 12 10 8 6 3 1 -
Subtotal (Matures in 2018)51$ 51$ 51$ 51$ 50$ 51$ -$
BMPA Fund Total 1,597$ 1,501$ 1,110$ 997$ 395$ 170$ 68$
FACILITIES ASSET MANAGEMENT DEBT SERVICE FUND
Debt Issues 2013 2014 2015 2016 2017 2018 2019
Actuals Approved Projected Projected Projected Projected Projected
Capital Leases
Principal 94$ 99$ 104$ 109$ 114$ 120$ 126$
Interest 64 59 54 49 43 38 32
Subtotal 158$ 158$ 158$ 158$ 157$ 158$ 158$
Principal 410$ 415$ 443$ 476$ 517$ 564$ 613$
Interest 283 269 256 241 225 208 189
Subtotal 693$ 684$ 699$ 717$ 742$ 772$ 802$
Facilities Renovation and
Replacement Fund Total 851$ 842$ 857$ 875$ 899$ 930$ 960$
Note: This debt service schedule is prepared using the accrual basis of accounting.
Energy Efficiency Improvement Project
- Phase I with Banc of America
Energy Efficiency Improvement Project
- Phases II and III with Suntrust
Table 5-10: 2014 Lease-Purchase Obligations
(in $1,000s)
ESTIMATED AMOUNT TO REMAINING LIFETIME OBLIGATION -
BE EXPENDED DURING 2014 2015 AND BEYOND
Real Property
Open Space Properties 1,501$ 2,610$
Subtotal 1,501$ 2,610$
Leasehold Improvements
Facilities Asset Management 842$ 9,374$
Subtotal 842$ 9,374$
Equipment 37$ 45$
Subtotal 37$ 45$
Lease-Purchase Obligations Total 2,380$ 12,029$
Represented are all lease/purchase obligations known or predictable at the time of the production of the 2014 budget.
ITEM
Sources, Uses, and Debt Service
117
Table 5-11: Combined Schedule of Long-Term Debt
As of December 31, 2013
(in $1,000s)
GOVERNMENTAL ACTIVITIES
Interest Date Date Authorized Current
rates Issued Maturity and Issued Outstanding portion
Supported by sales tax revenues and other financing sources:
General Obligation Bonds:
Open Space Acquisition 4.00 - 5.50 6/20/06 8/15/19 20,115$ 10,565$ 1,590$
Premium on Bonds 78
Open Space Acquisition Refunding 3.50 - 4.00 6/26/07 8/15/18 12,345 7,880 1,445
Premium on Refunding Bonds 16
Refunding Bond Charges (175)
Parks, Recreation, Muni.,Cap., Imp., Ref.2.00 - 3.00 9/16/09 12/15/15 11,895 4,195 2,065
Premium on Refunding Bonds 81
Refunding Bond Charges (43)
Waste Reduction Bonds 2.00 - 4.00 12/15/09 12/01/29 6,000 5,000 250
Premium on Waste Reduction Bonds 50
General Fund Cap. Imp. Projects Bonds 2.00 - 4.00 3/22/12 10/01/31 49,000 44,900 2,315
Premium on Cap. Imp. Projects Bonds 4,952
Subtotal 99,355$ 77,499$ 7,665$
Taxable Pension Obligation Bonds 2.00 - 5.00 10/26/10 10/01/30 9,070$ 8,075$ 355$
Premium on Pension Obligation Bonds 101
Subtotal 9,070$ 8,176$ 355$
Sales Tax Revenue Bonds:
Open Space Acq. Sales Tax Rev. Ref. Bonds 2.50 - 3.00 7/07/09 8/15/14 6,485$ 1,370$ 1,370$
Premium on Refunding Bonds 8
Refunding Bond Charges (2)
Subtotal 6,485$ 1,376$ 1,370$
Capital Lease Purchase Agreements
Bank of America Leasing & Capital, LLC 4.93 9/27/10 11/27/23 1,500$ 1,243$ 99$
Suntrust Equipment Finance & Leasing Corp.2.65 1/25/12 7/25/27 9,250 8,644 415
Refunding Charges (139)
Bank of the West Equipment Lease 3.25 2/05/13 3/15/16 107 81 35
Subtotal 10,750$ 9,829$ 514$
Compensated Absences - estimated -$ 11,107$ 572$
Retiree Health Care Benefit (OPEB) - estimated - 1,420 -
Rebatable Arbitrage - estimated - - -
Total Governmental Activities 125,660$ 109,407$ 10,476$
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$ 14,070$ 1,560$
Premium on Bonds 513
Refunding Bond Charges (390)
Water and Sewer Revenue Refunding Bonds 3.00 - 3.75 5/01/05 12/01/16 7,900 2,400 770
Refunding Bond Charges - (21)
Water and Sewer Revenue Refunding Bonds 4.00 - 4.125 7/10/07 12/01/19 25,935 12,320 2,030
Refunding Bond Charges (310) -
Water and Sewer 3.50 - 5.00 11/15/05 12/01/15 45,245 4,210 2,065
Premium on Bonds - 14
Water and Sewer 4.00 - 5.00 11/20/12 12/01/25 24,325 24,325 -
Premium on Bonds - 5,772
Refunding Bond Charges (2,736)
Water and Sewer Revenue Bonds 2.00 - 3.00 10/12/10 12/01/30 9,980 8,790 410
Premium on Bonds 172
Storm Water & Flood Mgmt Rev. Rfdg.2.00 - 3.00 6/08/10 12/01/18 3,165 1,765 335
Premium on Bonds 34
Refunding Bond Charges (16)
134,885$ 70,912$ 7,170$
Sources, Uses, and Debt Service
118
BUSINESS-TYPE ACTIVITIES, (Cont.)
Interest Date Date Authorized Current
rates Issued Maturity and Issued Outstanding portion
Compensated Absences -estimated -$ 1,150$ 159$
Retiree Health Care Benefit (OPEB) - estimated - 168 -
Rebatable Arbitrage - estimated - - -
Total Supported by Utility Revenues 134,885$ 72,230$ 7,329$
Supported by Parking Revenues:
Downtown Commercial District:
Parking Facilities 2.00 - 3.00 11/28/12 8/15/23 7,275$ 7,185$ 640$
Premium on Bonds 458
Refunding Bond Charges (227)
Parking Facilities 3.00 - 4.00 5/14/09 8/15/18 7,730 4,625 855
Premium on Bonds 122
Refunding Bond Charges (21)
15,005$ 12,142$ 1,495$
Compensated Absences - estimated -$ 160$ -$
Retiree Health Care Benefit (OPEB) - estimated - 44 -
Total Supported by Parking Revenues 15,005$ 12,346$ 1,495$
Supported by base rentals:
Boulder Municipal Property Authority:
Open space acquisition:
Foothills Note 1997G 7.00 7/16/97 7/16/17 1,095$ 350$ 79$
Van Vleet Note 1999B 6.00 3/05/99 3/05/14 2,500 243 243
Abbott Note 2001D 6.00 12/05/01 1/14/14 430 45 45
Dagle Note 2004A 4.75 12/01/04 12/01/14 770 94 94
Gisle Note 2005A 4.75 2/18/05 2/18/17 1,180 468 109
Hill Note 2005B 4.75 4/05/05 4/05/15 910 217 106
Luchetta Note 2005C 5.00 8/05/05 8/05/20 720 401 49
Boulder Valley Note 2006A 5.00 6/16/06 6/16/16 3,550 1,252 397
Eisenberg Note 2006B 5.00 6/07/06 6/07/16 1,206 425 135
Kolb, Edward H.Note 2008AR-1 5.00 4/22/08 4/22/18 404 227 41
Vigil Note 2008AR-2 5.00 4/22/08 4/22/18 404 227 41
E.R.T.L.Note 2013A 3.25 10/31/13 45,230 5000 5000 431
13,169$ 3,949$ 1,770$
Total Supported by Base Rentals 13,169$ 3,949$ 1,770$
Total Business-Type Activities 163,059$ 88,525$ 10,594$
Sources, Uses, and Debt Service
119 Table 5-12: Computation of Legal Debt Margin for the Last Ten Years (in $1,000s) 2013201220112010200920082007200620052004Total Assessed Value (Prior Year Assessed Value for Current Year Collections - Estimated) $ 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$ 1,970,952$ Debt Limit - 3% of Total Assessed Value75,02174,94376,98176,88272,49671,94462,83862,75959,12059,129Amount of Debt Applicable to Debt MarginTotal bonded debt77,499$ 87,242$ 41,747$ 49,683$ 58,410$ 60,118$ 67,754$ 75,081$ 60,375$ 66,294$ Less deductions allowed by law:Self-supporting General Obligation bonds77,49987,24241,74749,68358,41060,11867,75475,08160,37565,929Self-supporting General Obligation Water Utility bonds- - - - - 365Total Deductions77,499$ 87,242$ 41,747$ 49,683$ 58,410$ 60,118$ 67,754$ 75,081$ 60,375$ 66,294$ Amount of Debt Applicable to Debt Margin-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Legal Debt Margin75,021$ 74,943$ 76,981$ 76,882$ 72,496$ 71,944$ 62,838$ 62,759$ 59,120$ 59,129$ 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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120
121
City of Boulder
City Attorney’s Office
2014 Annual Budget
$2,447,793
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.
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.
City Attorney’s Office
Administration Consultation and
Advisory
Prosecution and
Civil Litigation
122
City Attorney’s Office
2013 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
Supported the United States Pro Cycling Challenge by drafting rules regulating the use
of open space, drafting an ordinance clarifying the authority to allow the race, drafting
a “super rule” for parks, reviewing the liquor permit, negotiating the contract with the
race sponsor, reviewing the street closure permit, participating on the executive
management team and providing standby assistance on the day of the race
Successfully appealed the district court ruling on the Ball Aerospace’s challenge to the
city ability to tax downloaded software, preserving a significant percentage of the city’s
tax revenue derived from software sales and use
Drafted various ordinances and amendments, including:
The city’s new bag ordinance;
Revisions to the city’s medical marijuana ordinance;
Rules of conduct for the Library;
Amendment to City Charter section 98, allowing for city leases in excess of 20
years in limited circumstances;
Voter approval of a .25 percent sales tax for parks and recreation;
Voter approval of an extension to the Climate Action Plan tax;
Amendment to City Charter section 7, changing the method for calculation of
council member compensation;
Significant amendments to the Council Rules of Procedure, including new rules
for electing the Mayor; and
Prohibiting smoking on Pearl Street Mall
Table 6-01: City Attorney’s Office Summary Budget
2012
Actual
2013
Approved
2014
Approved
Administration 1.50 1.50 1.50
Consultation and Advisory 12.28 12.28 13.28
Prosecution and Civil Litigation 6.42 6.42 6.42
TOTAL STAFFING 20.20 20.20 21.20
Administration 366,135$ 329,218$ 326,394$
Consultation and Advisory 1,256,993 1,398,834 1,457,352
Prosecution and Civil Litigation 591,643 659,530 664,047
TOTAL EXPENDITURE 2,214,770$ 2,387,581$ 2,447,793$
General 2,115,717$ 2,282,056$ 2,340,087$
Property and Casualty Insurance 99,053 105,525 107,706
Water Utility - - -
TOTAL FUNDING 2,214,770$ 2,387,581$ 2,447,793$
STAFFING
EXPENDITURE
FUND
123
City Attorney’s Office
Key Initiatives for 2014
Continue to provide legal support and direction for Boulder’s Energy Future
Develop and implement regulations for recreational marijuana.
Participated in the following Public Utilities Commission dockets: Electric Resource
Plan, Energy-Only Street Lighting Tariff, Environmental Tariff, Customer Contracts for
the City of Boulder, Revisions to Windsource Plan, Electric Resource Plan, Cost Recovery
for SmartGridCity, and the Boulder Docket
Supported the development of Guiding Principles for Chautauqua and drafted a
memorandum regarding governance
Advised departments regarding environmental issues relating to the Valmont Butte, the
13th Street groundwater matter and the South Boulder Recreation Center flooring issue
Negotiated agreements with Xcel Energy regarding the use of undergrounding funds
and the Boulder Canyon Hydroelectric facility.
Table 6-02: City Attorney’s Significant Changes Between 2013 and 2014 Budget
2013
Approved
Budget
2014
Approved
Budget
Total
Change
2013
FTE
2014
FTE
FTE
Change
Additional Paralegal $ - $ 34,415 $ 34,415 0.00 0.50 0.50
Additional Paralegal $ - $ 6,883 $ 6,883 0.00 0.10 0.10
Additional Paralegal $ - $ 6,883 $ 6,883 0.00 0.10 0.10
Additional Paralegal $ - $ 20,649 $ 20,649 0.00 0.30 0.30
Total Changes, City Attorney's Office 68,830 $ 1.00
GENERAL FUND
STORMWATER / FLOOD MANAGEMENT UTILITY FUND
WASTEWATER UTILITY FUND
WATER UTILITY FUND
124
Table 6-03: City Attorney’s Office
Department Detail Page
Standard
FTE Amount Standard
FTE Amount Standard
FTE Amount Standard
FTE Amount
Administration
Department Administration 1.50 366,135$ 1.50 329,218$ 1.50 326,394$ - (2,824)$
Subtotal 1.50 366,135$ 1.50 329,218$ 1.50 326,394$ - (2,824)$
Consultation and Advisory 12.28 1,256,993$ 12.28 1,398,834$ 13.28 1,457,352$ 1.00 58,518$
Subtotal 12.28 1,256,993$ 12.28 1,398,834$ 13.28 1,457,352$ 1.00 58,518$
6.42 591,643$ 6.42 659,530$ 6.42 664,047$ - 4,517$
Subtotal 6.42 591,643$ 6.42 659,530$ 6.42 664,047$ - 4,517$
Total 20.20 2,214,770$ 20.20 2,387,581$ 21.20 2,447,793$ 1.00 60,212$
Personnel 1,997,339$ 2,196,055$ 2,256,267$ 60,212$
Operating 113,503 153,241 153,241 -
Interdepartmental Charges 103,928 38,285 38,285 -
Total 2,214,770$ 2,387,581$ 2,447,793$ 60,212$
General 19.20 2,115,717$ 19.20 2,282,056$ 20.20 2,340,087$ 1.00 58,031$
Property and Casualty Insurance 1.00 99,053 1.00 105,525 1.00 107,706 - 2,181
Total 20.20 2,214,770$ 20.20 2,387,581$ 21.20 2,447,793$ 1.00 60,212$
Note:
1Risk Management is a program within the Finance Department. However, internal litigation costs assigned to Risk Management's Property and Casualty
Insurance Fund are related to FTE within City Attorney's Office (CAO) and reflected in the CAO budget within Prosecution and Litigation.
STAFFING AND EXPENDITURE BY FUND
STAFFING AND EXPENDITURE BY PROGRAM
EXPENDITURE BY CATEGORY
Prosecution and Civil Litigation 1
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
125
City of Boulder
City Council
2014 Annual Budget
$219,766
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.
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.
City Council
City Attorney City Manager Municipal Judge
126
City Council
Table 6-04: City Council Summary Budget
2013 Accomplishments
Approved placing items on the 2012 ballot, which were subsequently approved by the
voters:
Extension of Climate Action Plan Tax;
Extension of Sales and Use Tax;
Council Compensation calculated by year vs. month; and
Permit City lease up to thirty years
Adopted a balanced 2013 Annual Budget
Completed 2013 Board and Commission appointments
Approved the 2013 Federal Legislative Agenda
Adopted the Pottery Lab Working Group Recommendations
Approved the Memorandum of Understanding (MOU) between the Regional
Transportation District (RTD) and stakeholders regarding the Northwest Area Mobility
Study
Updated the Council Rules of Procedure to provide a debrief of the meeting prior to
adjournment
Approved the proposed action plan to reduce community impacts from
overconsumption of alcohol and adopted Alcohol/Land Use changes
Approved the Boulder Civic Area Guiding Principles
Adopted a Plastic Bag Ordinance; charging consumers 10 cents for the use of plastic
bags at grocery stores
Adopted a No Smoking Ban on the Mall Ordinance
Updated the OSMP Acquisition Plan
Approved the Municipalization Charter Requirement Metrics
Adopted the Neighborhood Parking Program amendment repealing the sunset
provision
Approved new selection process for appointment of Mayor and Mayor Pro Tem – per
retreat committee and amended council rules of procedure
With active support from Council’s Boulder Valley School District (BVSD) Issues
Committee, council authorized a competitive process that led to awarding $530,214 in
educational excise tax funds for a variety of projects aimed at helping the city’s
disadvantaged children succeed in school
2012
Actual
2013
Approved
2014
Approved
City Council 179,524$ 203,202$ 219,766$
TOTAL EXPENDITURE 179,524$ 203,202$ 219,766$
General 179,524$ 203,202$ 219,766$
TOTAL FUNDING 179,524$ 203,202$ 219,766$
EXPENDITURE
FUNDING
127
City Council
Key Initiatives for 2014 (Council 2013 Priorities)
Below are the goals set by City Council at their January 2013 Retreat:
Top Priorities:
Boulder’s Energy Future
Climate Action Plan
Affordable Housing
Civic Center Master Plan
Next Tier Priorities:
University Hill Revitalization
Homelessness
Boulder Junction Implementation
Adopted an ordinance to increase Medical Marijuana fees to recoup costs incurred by
the city
Master Plans in process:
Transportation Master Plan Update
Facilities and Asset Management Master Plan
Parks and Recreation Master Plan
Police Department Master Plan
Zero Waste Master Plan
Received the The J. Robert Havlik Award, which is a prestigious award given once a year
nationally to a program that can make a difference in transforming local government.
The City of Boulder won this award for the “Smart Regs Program.” This program was
created from the Climate Action Plan to achieve energy conservation, improve
properties, and create jobs.
128
Table 6-05: City Council
Department Detail Page
2012 Actual
2013 Approved
Budget
2014 Approved
Budget
Variance -
2013 Approved to
2014 Approved
Amount Amount Amount Amount
City Council 179,524$ 203,202$ 219,766$ 16,564$
Total 179,524$ 203,202$ 219,766$ 16,564$
Personnel 84,255$ 89,672$ 106,236$ 16,564$
Operating 93,217 110,008 109,508 (500)
Interdepartmental Charges 2,052 3,522 4,022 500
Total 179,524$ 203,202$ 219,766$ 16,564$
General 179,524$ 203,202$ 219,766$ 16,564$
Total 179,524$ 203,202$ 219,766$ 16,564$
Note:
No budgeted FTE included in City Council.
EXPENDITURE BY FUND
EXPENDITURE BY PROGRAM
EXPENDITURE BY CATEGORY
129
City of Boulder
City Manager’s Office
2014 Annual Budget
$2,610,1111
1 City Manager’s Contingency , Non-Departmental Contracts, Citywide Memberships, and Citywide Programs are not included in the budget
of the City Manager’s Office and are an additional $3,131,176
The mission of the City Manager’s Office is to provide professional leadership in the
administration and execution of policies and objectives formulated by City Council, development
and recommendation of alternative solutions to community problems for Council consideration,
planning and development of new programs to meet future needs of the city, and government
through excellent customer service.
Department Overview
City Manager’s Office Administration and Operations
The City Manager’s Office Administration and Operations ensures proper
management of city operations and public representation and participation.
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.
Labor Relations leads negotiations with the city’s three bargaining units and builds
ongoing working relationships.
City Manager’s Office
City Manager’s Office
Administration and
Operations
City Manager’s
Contingency
City Clerk and Support
Services/Central Records
Communications
Non-Departmental
Contracts, Citywide
Memberships and Programs
130
City Manager’s Office
City Clerk and Support Services
The City Clerk and Support Services administer Municipal Elections and carries out
administrative support for City Council, including board and commission annual
recruitment and orientation and Sister City relationships support and coordination.
Central Records
Central Records oversee the retention and destruction of all official city records
and carries out all open record requests.
Communications
Communications provides effective communication with citizens, staff and City
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 Contingency
The City Manager’s Contingency is funding held in reserve 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 the organization that city departments
and Council participate in that assist the city in influencing regional and national
decision making.
Citywide Programs are programs that have a time frame associated with them, or
funding for planning and development of new programs to meet future needs of
the city.
Table 6-06: City Manager’s Office Summary Budget
2012
Actual
2013
Approved
2014
Approved
City Clerk and Support Services 5.80 5.00 5.00
City Manager's Office 6.88 7.00 7.00
Communications 6.50 6.50 6.50
TOTAL STAFFING 19.18 18.50 18.50
City Clerk and Support Services 633,774$ 683,409$ 633,360$
City Manager's Office 974,488 1,087,369 1,135,086
Communications 757,148 826,706 841,665
TOTAL EXPENDITURE 2,365,410$ 2,597,484$ 2,610,111$
General 2,365,410$ 2,597,484$ 2,610,111$
TOTAL FUNDING 2,365,410$ 2,597,484$ 2,610,111$
STAFFING
EXPENDITURE
FUND
131
City Manager’s Office
2013 Accomplishments
Legislative
With support from the city’s state legislators and the Colorado Municipal League (CML),
killed, passed and amended various bills in furtherance of council’s legislative agenda.
Examples include amendments made to bills regarding: state taxation of marijuana;
removal of alcohol from licensed establishments; and pricing of parking at RTD
facilities
Developed and brought forward for council’s consideration a new franchise agreement
with Comcast
Implemented a competitive process that led to the awarding of $530,214 for a variety
of projects aimed at helping the city’s disadvantaged children succeed in school
Participated and planned community meetings to identify the city’s role in promoting a
sustainable local food system
Formed and staffed a governance working group which developed a recommendation
regarding the composition, role and authority for an energy utility governance board
Developed internal policy encouraging the provision of healthy food and beverage
choices in city vending machines and at city-funded meetings
Continued to support city council members in their involvement with other
governments as well as intergovernmental organizations including the Colorado
Municipal League (CML), the Denver Regional Council of Governments (DRCOG), and
the Boulder County Consortium of Cities.
Communications
Renewed management of the Education Access Agreement with the Boulder Valley
School District (BVSD)
Initiated “Communication University” to provide professional development
opportunities and enhance capacity with city employees
Completed the Comcast Franchise Survey with help from the City Attorney’s Office and
the policy advisor
Selected as speakers for 2013 Social Media For Government & Nonprofit
Communications Conference in Washington, D.C.
Developed a Communication plan for the Local Environmental Action Division (LEAD)
and hired a Communication Specialist
Completed the city/CVB Ambassador Training Video
Civic Area Plan Communications
Boulder Energy Future Communications
State of the City presentation
Secured media sponsorships and communication plan for Boulder’s July 4 celebration
Internal Communications (Employee All-Staff meetings, B-Connected Newsletter,
EmployeeNewsNow, Benefits, and Common Review Date)
Assisted with the Web Redesign & the new constituent relationship management (CRM)
system
132
City Manager’s Office
Provided Channel 8 programming including Inside Boulder News/talk show, which is a
top source for city information, and recorded and distributed “Then Sean Met Khalid”
diversity performance, as well as produced the Flood Warning video
Initiated agreements with E-town, Boulder County Business Report and Conference on
World Affairs for new Channel 8 Programming
Saw significant growth in Social Media, including Facebook, Twitter & Vimeo audiences
Assisted with Emergency Communications/EOC for the Bolder Boulder event.
City Clerk
Analyzed and prepared code changes for the administration of the general city election
Supported the annual council retreat in January 2013
Completed the paperless packet initiative in collaboration with the Information
Technology Department bringing both council and staff on board
Convened a Charter Committee to analyze potential Charter ballot measures
Continued monthly agenda preparation training sessions for city wide administrative
assistants
Transitioned all legislative responsibilities from Central Records to the City Clerk
Administered Board and Commission recruitment, appointment and orientation
process on Council’s behalf
Conducted the 2012 Election.
Key Initiatives for 2014
Support City Council goals and administer the City Council Work Plan Sponsor state
legislation that makes strides toward reestablishing the right of municipalities to pro-
vide telecommunication services such as large and complex city-wide fiber and prem-
ise networks
Negotiate a multi-year contract for Boulder Police Officers Association (BPOA) and the
Boulder Municipal Employees Association (BMEA)
Implement Communication University
Upgrade multi-media editing bays & Channel 8 studio
Increase automation of Channel 8 programming & regional shows
Support USA Pro Cycle Communication
Iron Man/City Communications
Renew Comcast Franchise Agreement
Support the implementation of the city-wide TBBI rollout
Update the City Clerk’s Intraweb and Internet website pages
Enhance agenda item submission process for citywide departments
Conduct the 2013 General Municipal election and administer the Campaign Finance
Reform Initiative
Conduct Council orientation
Coordinate and support council’s 2014 annual goals retreat, including the preparation
of the 2014 Council Reference Notebook.
133
City Manager’s Office
Table 6-07: City Manager’s Office Significant Changes Between 2013 and 2014 Budget
2013
Approved
Budget
2014
Approved
Budget
Total
Change
2013
FTE
2014
FTE
FTE
Change
Granicus Web Streaming $ - $ 7,500 $ 7,500 0.00 0.00 0.00
Total Changes, City Manager's Office 7,500 $ 0.00
GENERAL FUND
2013
Approved
Budget
2014
Approved
Budget
Total
Change
2013
FTE
2014
FTE
FTE
Change
Boulder History Museum Economic Impact Study $ - $ 25,000 $ 25,000 0.00 0.00 0.00
Colorado Communications and Utility Alliance - 6,000 6,000 0.00 0.00 0.00
Cyber Café Repayment of Loan to Private Note
Holders - 269,083 269,083 0.00 0.00 0.00
Ironman - 63,000 63,000 0.00 0.00 0.00
Negotiations Support 46,393 86,393 40,000 0.00 0.00 0.00
Procycle - 150,000 150,000 0.00 0.00 0.00
Total Changes Non Departmental 553,083 $ 0.00
* Non Departmental details are included in the City Manager's Office department overview section of the Budget document
GENERAL FUND
Citywide Programs‘ Significant Changes between 2013 and 2014 Budget
134
Table 6-08: City Manager’s Office
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
City Clerk and Support Services
2.80 195,887$ 2.00 199,882$ 2.50 231,478$ 0.50 31,596$
0.30 180,357 0.30 172,400 0.30 125,191 - (47,209)
0.30 28,637 0.30 34,423 0.20 25,060 (0.10) (9,363)
General Administration 2.20 209,810 2.20 253,724 1.90 239,087 (0.30) (14,637)
Sister City Administration 0.20 19,083 0.20 22,980 0.10 12,544 (0.10) (10,436)
Subtotal 5.80 633,774$ 5.00 683,409$ 5.00 633,360$ - (50,049)$
City Manager's Office
City Administration and Operations 5.00 757,065$ 5.50 887,570$ 5.00 806,789$ (0.50) (80,781)$
0.88 49,498 - - - - - -
1.00 113,338 1.00 116,998 1.00 162,593 - 45,595
Labor Relations 1.00 165,704 1.00 165,704
Organizational Development - 54,587 0.50 82,801 - - (0.50) (82,801)
Subtotal 6.88 974,488$ 7.00 1,087,369$ 7.00 1,135,086$ - 47,717$
Communications
External Communication 2.50 283,619$ 2.50 319,323$ 2.50 327,173$ - 7,850$
Internal Communication 1.00 113,448 1.00 127,488 1.00 130,159 - 2,671
Multi Media 3.00 360,081 3.00 379,895 3.00 384,333 - 4,438
Subtotal 6.50 757,148$ 6.50 826,706$ 6.50 841,665$ - 14,959$
Total 19.18 2,365,410$ 18.50 2,597,484$ 18.50 2,610,111$ - 12,627$
Personnel 1,817,284$ 2,097,701$ 2,105,326$ 7,625$
Operating 349,796 346,391 352,318 5,927
Interdepartmental Charges 198,330 153,392 152,467 (925)
Total 2,365,410$ 2,597,484$ 2,610,111$ 12,627$
General 19.18 2,365,410$ 18.50 2,597,484$ 18.50 2,610,111$ - 12,627$
Total 19.18 2,365,410$ 18.50 2,597,484$ 18.50 2,610,111$ - 12,627$
Board and Commission
Administration
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
City/CU - Community Relations and
Collaboration
Policy Advisor / Intergovernmental
Relations
STAFFING AND EXPENDITURE BY PROGRAM
Records Retention, Management,
and Destruction; Open Records
Requests; Contract
Routing/Document Recording
Conduct of Elections Including
Campaign Finance
Reform/Matching Funds
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
135
Table 6-09: City Manager’s Contingency
Department Detail Page
2012 Actual
2013 Approved
Budget
2014 Approved
Budget
Variance -
2013 Approved to
2014 Approved
Amount Amount Amount Amount
City Manager's Contingency
Extraordinary Personnel 153,909$ 119,916$ 119,916$ -$
Facility Energy Cost Contingency - 110,000 110,000 -
Manager's Contingency 100,122 159,066 159,066 -
Vehicle Energy Cost Contingency - 80,000 80,000 -
Total 254,031$ 468,982$ 468,982$ -$
Personnel 153,909$ 119,916$ 119,916$ -$
Operating 100,122 349,066 349,066 -
Total 254,031$ 468,982$ 468,982$ -$
General 254,031$ 468,982$ 468,982$ -$
Total 254,031$ 468,982$ 468,982$ -$
Notes:
No budgeted FTE included in City Manager's Contingency.
EXPENDITURE BY PROGRAM
EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
2012 Expenditures associated with the Pro Cycle event, Police Master Plan, Long's Garden Appraisal, PERA Settlement and Organizational
Development.
136
Table 6-10: Non-Departmental Contracts, Citywide Memberships, and Citywide
Programs Department Detail Page
2012 Actual
2013 Approved
Budget
2014 Approved
Budget
Variance -
2013 Approved to
2014 Approved
Amount Amount Amount Amount
Non-Departmental Contracts
Convention and Visitors Bureau 1,364,916$ 1,389,000$ 1,559,000$ 170,000$
Federal Legislative Consultant 1 34,317 43,501 - (43,501)
Humane Society Building Loan 60,000 93,955 93,955 -
23,609 23,609 23,609 -
- - 25,000 25,000
Negotiations Support 3 50,871 46,393 86,393 40,000
10,000 - - -
Subtotal 1,543,713$ 1,596,458$ 1,787,957$ 191,499$
City-Wide Memberships
35,300$ 35,300$ 35,300$ -$
Colorado Municipal League 67,205 71,008 71,221 213
Metro Mayors Caucus 6,817 7,030 6,817 (213)
National League of Cities 7,816 7,816 7,816 -
Rocky Flats Stewardship Coalitions 1,000 1,000 1,000 -
- - 6,000 6,000
CO Labs 5 - 3,000 - (3,000)
Subtotal 118,138$ 125,154$ 128,154$ 3,000$
City-Wide Programs
West Nile Virus 240,640$ 250,000$ 250,000$ -$
Pro Cycle Event 6 - - 150,000 150,000
- - 63,000 63,000
- 14,000 14,000 -
Boulder Television (BTV)23,813 - - -
- - 269,083 269,083
Subtotal 264,453$ 264,000$ 746,083$ 482,083$
Total 1,926,304$ 1,985,612$ 2,662,194$ 676,582$
Operating 1,926,304$ 1,985,612$ 2,662,194$ 676,582$
Total 1,926,304$ 1,985,612$ 2,662,194$ 676,582$
General 1,926,304$ 1,985,612$ 2,662,194$ 676,582$
Total 1,926,304$ 1,985,612$ 2,662,194$ 676,582$
EXPENDITURE BY PROGRAM
EXPENDITURE BY CATEGORY
Greenwood Wildlife Rehab 4
Boulder Museum of History -
Operations
Community Survey
IronMan Event 7
Boulder Museum of History -
Economic Impact Study 2
Denver Regional Council of
Governments
EXPENDITURE BY FUND
Colorado Communications and Utility Alliance
Cyber Café Repayment to Private
Note Holders
137
Table 6-10: Non-Departmental Contracts, Citywide Memberships, and Citywide
Programs Department Detail Page (Cont.)
No budgeted FTE included in Non-Departmental Contracts, City-Wide Memberships or City-Wide Programs.
1
2
3 There will be two union contract negotiations in 2014 - BMEA and Police
4
5
6
7
Greenwood Wildlife Rehabilitation funding was moved to Boulder Police in 2013
With federal appropriation earmarks a thing of the past, the need for Boulder to routinely contract with a federal lobbyist for Boulder-
specific matters has become less important. Therefore, the Federal Legislative Consultant contract will not be renewed for 2014.
Demands for state legislative support have increased therefore, this funding has been moved to CMO/Policy Advisor for local lobbing
efforts.
Economic Impact Study for New Museum Location
One-Time Funding for Pro Cycle
On going funding for IronMan event
Co Labs will be funded from Economic Vitality
138
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139
City of Boulder
Community Planning and Sustainability
2014 Annual Budget
$8,450,370
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;
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.
Economic Vitality
Administration
Local Environmental
Action
Regional
Sustainability
Comprehensive
Planning
Development
Review
Community Planning and Sustainability
140
Comprehensive Planning
Comprehensive Planning leads planning and policy development projects and
programs. It includes long range planning, urban design, historic preservation,
ecological planning and sustainability policy coordination. The division develops
and implements the Boulder Valley Comprehensive Plan, prepares area plans and
other special planning efforts, leads sustainability policy initiatives, manages the
historic preservation program, and coordinates the urban wildlife management and
integrated pest management programs.
Development Review
Development Review provides project review, zoning administration, and
enforcement services for the community and customers of the Development
Services Center (as part of the P&DS integrated work group with Public Works),
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 Boulder’s
entrepreneurial spirit and long-term economic success. 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.
Regional Sustainability
Regional Sustainability increases the city's effectiveness in achieving its
sustainability agenda throughout the community and the region through
partnerships with groups such as the University of Colorado, Boulder Valley School
District (BVSD), Boulder County, other cities, state and federal agencies and,
legislators.
Community Planning and Sustainability
141
Community Planning and Sustainability
2013 Accomplishments
Completed a number of significant development reviews, including 28th & Canyon Site
Review (Ead’s / Golden Buff), 970 28th St. Site Review (The Province), 950 28th St. Site
Review (Landmark Lofts II), 5460 Spine Site Review (The Alexan), 6655 Lookout Use
Review, Hogan Pancost Site Review and Annexation Planning Board Hearings, and 1906
28th Street (Trader Joe’s) Site Review
Completed or initiated code changes related to occupancy equivalencies for Hotel and
Motel uses; congregate care; assessed vs. appraised options for building valuations;
and calculation of density related to rights-of-way dedications in areas with approved
connections plans
Developed recommended changes to the city’s Site Review criteria and related
development standards to clarify expectations for reducing and mitigating energy and
water use in the built environment
Drafted new land use definitions for alcohol-serving establishments and related policy
options to reduce the community impacts associated with alcohol service and
consumption
Implemented the Primary Employer Study near term steps and initial drafting of the
Economic Sustainability Strategy
Table 6-11: Community Planning and Sustainability Summary Budget
2012
Actual
2013
Approved
2014
Approved
Administration 4.02 3.96 3.96
Regional Sustainability 1.20 1.20 1.20
Comprehensive Planning 8.16 8.16 10.16
Development Review 16.48 19.19 19.32
Economic Vitality 1.00 2.00 2.00
LEAD 9.85 9.55 10.55
Cost Allocation and Transfers - - -
TOTAL PERSONNEL 40.71 44.06 47.19
Administration 484,255$ 530,575$ 525,935$
Regional Sustainability 163,288 170,341 172,357
Comprehensive Planning 850,540 1,289,336 1,381,506
Development Review 1,758,356 2,121,567 2,055,562
Economic Vitality 598,438 734,771 770,278
LEAD 4,902,962 1,689,351 3,056,910
Cost Allocation and Transfers 469,014 469,582 487,823
TOTAL EXPENDITURE 9,226,854$ 7,005,523$ 8,450,370$
General 3,535,527$ 2,734,751$ 1,973,970$
Planning and Development Services 3,244,187 3,779,283$ 4,630,800
Climate Action Plan 2,447,140 491,489$ 1,845,600
TOTAL FUNDING 9,226,854$ 7,005,523$ 8,450,370$
STAFFING
EXPENDITURE
FUNDING
142
Implemented the disposable bag fee, including the printing and distribution of 40,000
reusable bags to Boulder residents
Conducted a zero waste program evaluation study to look back at past trash tax
expenditures and to analyze projected costs and benefits moving forward for existing
and new zero waste initiatives
Conducted a third party evaluation of the SmartRegs program and related EnergySmart
support services to inform city resource commitments and staffing and ensure
continued program success following the expiration of federal ARRA funds
Continued to work with business and property owners on energy efficiency programs
for the commercial sector including:
A pilot for energy rating and reporting for different commercial building types;
Participation in a peer-city work group through the Urban Sustainability
Directors Network on energy rating and reporting;
Collaboration with large commercial property owners on deep energy retrofits;
and
A new energy data pilot in collaboration with the Pecan Street Research Institute
in Austin, in addition to continued delivery of custom efficiency rebates for
commercial property owners
Continued to partner with Boulder County in delivery of EnergySmart services to
Boulder businesses, landlords, and homeowners, helping to surpass the goal of 10,000
homes served countywide during the two years of American Recovery and
Reinvestment Act (ARRA) funding (as well as over 2,600 businesses)
Refined and continued bear education and enforcement program in 2013 and prepared
a report of the 2012 program
Held Civic Area Ideas Competition online on InspireBoulder (with almost 7,000 visits)
and at the library gallery. Completed CU/DU NAIOP Real Estate Competition exploring
possible program uses for 13th Street block and their financial feasibility. Developed
draft concept plan with strategies for implementation
Hired consultants and established a staff team to prepare the strategies and data
tracking elements for the Climate Commitment project. Developed baseline GHG
inventory based on the International Council for Local Environmental Initiative (ICLEI)
Protocol. Conducted analyses to inform establishment of both long-term and near-
term goals for GHG reductions. Integrated with the Transportation Master Plan (TMP),
Zero Waste Master Plan, and Energy Future
Co-hosted “Net Zero Cities Conference” with City of Ft. Collins and other partners
Formed a working group and facilitated process to address the need for ADA accessible
restrooms at Chautauqua
Completed the Historic Preservation Plan
Evaluated two years of enhanced Nuisance Mosquito Control program and prepared
report outlining outcomes and next steps
Community Planning and Sustainability
143
Key Initiatives for 2014
Continue to update and amend the land use code including solar/wind energy, open
space, and other code changes
Continue to implement the replacement of the LandLink Development and Information
Tracking System
Implement the Economic Sustainability Strategy
Continue work on Commercial Energy Efficiency Strategy that includes a phased
approach to requirements for energy efficiency and a rating and reporting requirement
for existing commercial buildings
Complete the update to the Zero Waste Master Plan; implement recommendations for
new zero waste program initiatives that arise from the update
Conduct a pilot program to test every-other-week trash collection service paired with
weekly compost and/or recycling collection
Work with community zero waste partners to develop construction, demolition, and
deconstruction infrastructure
Enhance services and programs offered at 6400 Arapahoe to support community zero
waste goals
Complete the Chautauqua ADA restrooms project and undertake next steps related to
the Guiding Principles for Stewardship with the Colorado Chautauqua Association
Continue and complete the update to the North Boulder Subcommunity Plan
Complete Historic Preservation Plan implementation items
Complete the typologies and pattern book related to Sustainable Streets and Centers
Community Planning and Sustainability
Completed Phase 1 of Sustainable Streets and Centers project (inventory of corridors)
and integrated project with the TMP, East Arapahoe Area Plan, and Economic
Sustainability Study
Refined and integrated the Sustainability Framework with Parks and Recreation,
Transportation, and Police master plans
Developed Education and Outreach Plan for State-Mandated Eradication of Specific
Noxious Weeds on Private Property
Scoped and launched update to the North Boulder Subcommunity Plan, with focus on
the Broadway commercial district
Teamed with Housing Division to support planning and implementation of Phase 1 for
development of a new Comprehensive Housing Strategy, as well as integration of
affordable housing review within the city’s overall development review process
Supported team effort to complete the closing on the Depot Square project at Boulder
Junction and approve permits for groundbreaking and construction
Teamed with other departments to support work related to Boulder’s Energy Future;
the Transportation Management Plan update; Access Management and Parking
Strategies project; and other key citywide initiatives.
144
Table 6-12: Community Planning and Sustainability Significant Changes Between 2013
and 2014 Budget
Community Planning and Sustainability
Complete the Climate Commitment Plan and expand community outreach.
Complete the Sustainability Framework and Indicators
Begin implementation of the Civic Area Plan
Begin the 2015 Boulder Valley Comprehensive Plan 5-year update
Complete Phase 2 of the Comprehensive Housing Strategy project.
2013
Approved
Budget
2014
Approved
Budget
Total
Change
2013
FTE
2014
FTE
FTE
Change
GENERAL FUND (TRASH TAX REALLOCATION)
Sustainability Communications Specialist I $ 44,000 $ 44,000 $ - 0.00 0.50 0.50
CLIMATE ACTION PLAN FUND
Sustainability Communications Specialist I $ 44,000 $ 44,000 $ - 0.00 0.50 0.50
PLANNING AND DEVELOPMENT SERVICES FUND
Boulder Civic Area Implementation $ - $ 210,000 $ 210,000 0.00 1.00 1.00
Business Liaison - 88,000 88,000 0.00 1.00 1.00
Comprehensive Planning Planner I - 40,000 40,000 0.00 0.50 0.50
Development Code Updates Staffing - 70,000 70,000 0.00 1.00 1.00
Development Review 53,243 61,243 8,000 0.87 1.00 0.13
Economic Vitality Program Operating Budget - 30,000 30,000 0.00 0.00 0.00
Interns for Comprehensive Planning, Historic
Preservation, Economic Vitality - 54,000 54,000 0.00 0.00 0.00
LandLink Development and Information Tracking
System Replacement project - 59,840 59,840 0.00 0.68 0.68
Total Changes, Community Planning and
Sustainability 559,840 $ 5.31
145
Table 6-13: Community Planning and Sustainability
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 4.02 484,255$ 3.96 530,575$ 3.96 525,935$ - (4,640)$
Subtotal 4.02 484,255$ 3.96 530,575$ 3.96 525,935$ - (4,640)$
Regional Sustainability
Regional Sustainability 1.20 163,288$ 1.20 170,341$ 1.20 172,357$ - 2,016$
Subtotal 1.20 163,288$ 1.20 170,341$ 1.20 172,357$ - 2,016$
Comprehensive Planning
Comprehensive Planning 5.14 520,647$ 5.28 886,528$ 6.78 942,689$ 1.50 56,161$
Ecological Planning 1.35 151,711 1.21 178,479 1.21 178,892 - 413
Historic Preservation 1.67 178,183 1.67 224,329 2.17 259,925 0.50 35,596
Subtotal 8.16 850,540$ 8.16 1,289,336$ 10.16 1,381,506$ 2.00 92,170$
Development Review
5.44 580,428$ 7.39 835,201$ 7.39 784,042$ - (51,159)$
Building Permit Site Inspection 0.86 91,759 1.01 117,065 1.01 105,066 - (11,999)
Development Review 8.21 875,977 8.44 921,832 8.57 920,715 0.13 (1,117)
0.48 51,214 0.82 87,144 0.82 86,982 - (162)
0.24 25,607 0.24 25,362 0.24 24,768 - (594)
0.42 44,812 0.42 43,934 0.42 42,847 - (1,087)
Engineering Permits 0.60 64,018 0.64 68,491 0.64 68,806 - 315
0.23 24,540 0.23 22,539 0.23 22,336 - (203)
Subtotal 16.48 1,758,356$ 19.19 2,121,567$ 19.32 2,055,562$ 0.13 (66,006)$
Economic Vitality
Business Incentive Programs - 265,666$ - 350,000$ - 350,000$ - -$
1.00 332,772 2.00 384,771 2.00 420,278 - 35,507
Subtotal 1.00 598,438$ 2.00 734,771$ 2.00 770,278$ - 35,507$
LEAD
City Organization Sustainability - 55,603$ 0.25 67,368$ 0.25 67,498$ - 130$
4.30 2,387,140 4.00 491,489 5.00 1,845,600 1.00 1,354,111
Transportation GHG Reductions - 60,000 - - - - - -
Waste Reduction 5.55 2,400,219 5.30 1,130,494 5.30 1,143,812 - 13,318
Subtotal 9.85 4,902,962$ 9.55 1,689,351$ 10.55 3,056,910$ 1.00 1,367,559$
Cost Allocation and Transfers
Cost Allocation and Transfers - 469,014$ - 469,582$ - 487,823$ - 18,241$
Subtotal - 469,014$ - 469,582$ - 487,823$ - 18,241$
Total 40.71 9,226,854$ 44.06 7,005,523$ 47.19 8,450,370$ 3.13 1,444,847$
Personnel 4,033,738$ 4,459,613$ 4,640,087$ 180,474$
Operating 3,388,944 1,931,796 3,173,665 1,241,869
Interdepartmental Charges 126,043 143,531 147,795 4,264
Capital 1,160,867 1,000 1,000 -
Other Financing 517,262 469,582 487,823 18,241
Total 9,226,854$ 7,005,523$ 8,450,370$ 1,444,847$
Base Map Data Maintenance
Zoning Administration and
Enforcement
Economic Vitality Program and
Sponsorships
GIS Services
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
EXPENDITURE BY CATEGORY
Building Permit Plan Review and
Issuance (Zoning Compliance)
Energy Efficiency and
Conservation
Rental Licensing
146
Table 6-13: Community Planning and Sustainability
Department Detail Page (Cont.)
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
General 10.40 3,535,527$ 11.40 2,734,751$ 8.15 1,973,970$ (3.25) (760,781)$
Planning and Development Services 26.01 3,244,187 28.66 3,779,283 33.79 4,630,800 5.13 851,517
Climate Action Plan 4.30 2,447,140 4.00 491,489 5.25 1,845,600 1.25 1,354,111
Total 40.71 9,226,854$ 44.06 7,005,523$ 47.19 8,450,370$ 3.13 1,444,847$
STAFFING AND EXPENDITURE BY FUND
147
City of Boulder
Downtown and University Hill Management Division
Parking Services
2014 Annual Budget
$8,874,150
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.
Public Space Management
Manage public space permitting on University Hill, the Pearl Street Mall, and
citywide; coordinate with other city departments regarding right of way issues;
and coordinate capital improvements downtown and in the University Hill
commercial district.
Economic Vitality and Business Assistance
Provide business retention and outreach services; assist businesses in the
downtown and the hill with city-related issues; sponsor initiatives with the
Downtown Boulder Business Improvement District and other organizations;
participate in revitalization efforts and public private developments as
appropriate.
Downtown and University Hill Management
Division and Parking Services
Administration
Parking and
Access
Public Space
Management
Business Assistance
and Events
148
Parking and Access
Parking and Access includes:
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
and implement the Boulder Junction Access District - Parking.
Travel Demand Management (TDM). Administer the downtown travel demand
management programs: employee Eco Pass, Car Share and Bike Share. Plan and
implement the Boulder Junction Access District – TDM.
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 6-14: Downtown and University Hill Management Division / Parking Services
Summary Budget
Downtown and University Hill Management Division
Parking Services
2012
Actual
2013
Approved
2014
Approved
PERSONNEL
Administration 6.45 6.45 6.45
Business Assistance and Events 1.50 1.50 1.50
Parking and Access: Operations TDM and
Enforcement 34.30 34.30 34.30
Capital Improvements Program,
Interdepartmental Charges and Debt Service - - -
TOTAL PERSONNEL 42.25 42.25 42.25
EXPENDITURE
Administration 999,497$ 1,122,915$ 1,118,545$
Business Assistance and Events 423,525 348,424 352,278
Parking and Access: Operations TDM and
Enforcement 4,044,889 4,368,700 4,355,887
Capital Improvements Program,
Interdepartmental Charges and Debt Service 12,071,365 3,562,961 3,047,440
TOTAL EXPENDITURE 17,539,275$ 9,403,000$ 8,874,150$
FUNDING
General 1,204,448$ 1,292,277$ 1,214,032$
Downtown Commercial District 15,807,123 7,478,043 7,027,957
University Hill Commercial District 514,055 569,734 569,215
Boulder Junction General Improvement District-
Parking 9,282 12,599 12,599
Boulder Junction General Improvement District-
TDM 4,368 50,347 50,347
TOTAL FUNDING 17,539,275$ 9,403,000$ 8,874,150$
149
2013 Accomplishments
Implementation of a Pearl Street Smoking Ban
Implementation of various Capital Bond Projects including:
15th Street Streetscape Implementation
Pearl St Mall interactive kiosks
14th Street RTD Pedestrian Enhancements
Enhanced the Downtown Garage including internal and external graphics, painting and
signage improvements and variable messaging signage
Piloted a Mobile Food Vehicle Podding
Access Management and Parking Strategy Project Start-up
Boulder Junction Access District – TDM Commencement.
Downtown and University Hill Management Division
Parking Services
Table 6-15: Downtown and University Hill Management Division / Parking Services
Significant Changes Between 2013 and 2014 Budget
Key Initiatives for 2014
Create a residential service district to assist in the Hill Revitalization project
Improve the West Pearl Streetscape as part of the Capital Bond Project
Begin an Access Management and Parking Strategy Assessment
Implement Depot Square.
2013
Approved
Budget
2014
Approved
Budget
Total
Change
2013
FTE
2014
FTE
FTE
Change
GENERAL FUND
Boulder Junction Meters and Pay Stations for On-
street Parking $ - $ 5,000 $ 5,000 0.00 0.00 0.00
Downtown Facilities Repair and Replacement
(ongoing as of 2014) 125,000 125,000 - 0.00 0.00 0.00
Eco Passes - 50,000 50,000 0.00 0.00 0.00
Parking Services Enforcement Software - 5,775 5,775 0.00 0.00 0.00
Total Changes, Downtown and University Hill
Management Division/Parking Services 60,775 $ 0.00
150
Table 6-16: Downtown and University Hill Management Division / Parking
Services Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
6.45 985,847$ 6.45 1,059,969$ 6.45 1,055,599$ - (4,370)$
- 13,650 - 62,946 - 62,946 - -
Subtotal 6.45 999,497$ 6.45 1,122,915$ 6.45 1,118,545$ - (4,370)$
Business Assistance and Events
- 5,250$ - 5,000$ - 5,000$ - -$
BID Funding for Events/Marketing - 38,059 - 38,059 - 38,059 - -
- 39,803 - 25,146 - 40,146 - 15,000
Citywide Event Permitting 0.50 62,168 0.50 53,776 0.50 53,607 - (168)
Citywide Film Permitting 0.10 14,356 0.10 11,134 0.10 10,976 - (158)
Civic Plaza - Farmer's Market 2,524 - 1,800 - 1,800 - -
- 215,241 - 110,500 - 110,500 - -
Mall Operations 0.45 21,588 0.45 50,069 0.45 44,659 - (5,410)
Mall Permitting 0.45 21,588 0.45 50,068 0.45 44,659 - (5,409)
News Box Program - 2,947 - 2,873 - 2,873 -
Subtotal 1.50 423,525$ 1.50 348,424$ 1.50 352,278$ - 3,854$
3.00 694,527$ 3.00 753,400$ 3.00 756,554$ - 3,154$
- 22,015 - 37,000 - 37,000 - -
17.73 1,543,524 17.73 1,690,959 17.73 1,703,469 - 12,510
1.03 97,196 1.03 96,916 1.03 95,838 - (1,078)
Neighborhood Parking Program 1.09 63,541 1.09 91,843 1.09 74,306 - (17,537)
10.95 792,973 10.95 842,748 10.95 782,796 - (59,952)
0.50 39,863 0.50 41,535 0.50 41,624 - 89
EcoPass Program - 773,750 - 793,800 - 843,800 - 50,000
CAGID Parking Refunds - 16,387 - 16,000 - 16,000 - -
- 1,115 - 4,500 - 4,500 - -
Subtotal 34.30 4,044,889$ 34.30 4,368,700$ 34.30 4,355,887$ - (12,813)$
- 613,600$ - 400,000$ - 400,000$ - -$
Interdepartmental Charges - 278,721 - 276,637 - 287,383 - 10,746
- 11,179,044 - 2,886,324 - 2,360,057 - (526,267)
Subtotal - 12,071,365$ - 3,562,961$ - 3,047,440$ - (515,521)$
Total 42.25 17,539,275$ 42.25 9,403,000$ 42.25 8,874,150$ - (528,850)$
Personnel 2,534,098$ 2,741,219$ 2,667,115$ (74,104)$
Operating 3,836,216 3,557,772 3,182,446 (375,326)
Interdepartmental Charges 625,772 585,478 468,225 (117,253)
Capital 458,448 275,000 410,000 135,000
Debt Service 1,918,841 1,935,752 1,830,124 (105,628)
Other Financing 8,165,900 307,779 316,240 8,461
Total 17,539,275$ 9,403,000$ 8,874,150$ (528,850)$
Debt Service
University Hill Streetscape and Public
Space Maintenance
Parking Garages/Lots - Downtown
and University Hill
EXPENDITURE BY CATEGORY
Capital Improvements Program,
Interdepartmental Charges and
Capital Improvement Program
BID Funding for Trash, Ambassadors,
Kiosk
Downtown and Community
Improvements - Pearl Street
Mall/Downtown Streetscape
Parking Enforcement and Special
Event Enforcement
TDM - Commercial District Access
Program
Trash Bag Supplies Outside the Hill
Business District
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
Department Administration
Administration
Planning Boulder Junction Access
GIDs
Public Information/Economic Vitality
BID Funding for Survey/Database
Meter Program
Parking and Access: Operations
TDM and Enforcement
STAFFING AND EXPENDITURE BY PROGRAM
151
Table 6-16: Downtown and University Hill Management Division / Parking
Services Department Detail Page (Cont.)
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
General 14.33 1,204,448$ 14.33 1,292,277$ 14.33 1,214,032$ - (78,245)$
24.29 15,807,123 24.29 7,478,043 24.29 7,027,957 - (450,086)
3.63 514,055 3.63 569,734 3.63 569,215 - (519)
- 9,282 - 12,599 - 12,599 - -
- 4,368 - 50,347 - 50,347 - -
Total 42.25 17,539,275$ 42.25 9,403,000$ 42.25 8,874,150$ - (528,850)$
Boulder Junction General Improvement
District-TDM
Boulder Junction General Improvement
District-Parking
Downtown Commercial District
University Hill Commercial District
STAFFING AND EXPENDITURE BY FUND
152
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153
City of Boulder
Energy Strategy and Electric Utility Development
2014 Annual Budget
$2,312,000
The mission of Boulder’s Energy Future is to ensure that Boulder residents, businesses and
institutions have access to reliable energy that is increasingly clean and remains competitively
priced.
Department Overview
In November 2011, City of Boulder voters agreed to allow the city to continue exploring the
possibility of purchasing Xcel Energy’s (Xcel’s) distribution system and forming a city-owned
electric utility. Following voter approval in November 2011, the city has focused its “energy future”
work plan efforts on exploring municipalization.
Table 6-17: Energy Strategy and Electric Utility Development Summary Budget
Energy Strategy and Electric Utility
Development
2012
Actual
2013
Approved
2014
Approved
Energy Strategy and Electric Utility
Development 1.00 4.50 4.50
TOTAL STAFFING 1.00 4.50 4.50
Energy Strategy and Electric Utility
Development 1,033,610$ 2,203,000$ 2,312,000$
TOTAL EXPENDITURE 1,033,610$ 2,203,000$ 2,312,000$
General - Utility Occupation Tax 1,033,610$ 1,900,000$ 1,957,000$
General - Other One Time Funding - 303,000 355,000
Climate Action Plan Tax - - -
TOTAL FUNDING 1,033,610$ 2,203,000$ 2,312,000$
STAFFING
EXPENDITURE
FUND
154
Energy Strategy and Electric Utility Development
2013 Accomplishments
Completed Phase 1 of the work plan which accomplished the following:
Modeled financial and resource options under various acquisition and stranded
cost levels
Conducted preliminary analysis of the Xcel system to identify the type and
condition of the assets needed to serve a city-owned utility
Formed five working groups comprised of a diverse representation of the
community who assisted in vetting assumptions and recommendations
Developed a reliability plan, analyzed costs, and benchmarked against other
public power utilities
Initiated legal and regulatory actions
Continued a proactive public outreach program
Completed an analysis that showed that a City of Boulder utility could meet the
requirements set by the voter-approved charter
Received approval to move forward with Phase 2 of the work plan including more
detailed modeling of the financial analysis and regulatory work in preparation of a
separation plan
Received approval to conduct analysis necessary under a proposed framework for
evaluating the “added value” a municipal electric utility would provide to the
community
Formed the City-Xcel Partnership Taskforce and the Governance Working Group
Held various sessions including Utility of the Future vision sessions, study sessions,
and public hearings all intended to gather public input and provide the public with up
to date information on the progress of the municipalization exploration project.
Key initiatives for 2014
Continue with the next steps in exploring whether to acquire Xcel Energy electrical
system assets needed to operate a city-run electric utility. If council agrees to move
forward in August 2013, key initiatives will include:
Legal actions at both the state and federal levels
Asset acquisition proceedings
Transition plan creation
Continued municipalization option analysis and modeling
Resource planning
Partnership discussions with regional entities.
Work with Excel Energy to develop an alternative to municipalization
155
Table 6-19: Energy Strategy and Electric Utility Development
Department Detail Page
Table 6-18: Energy Strategy and Electric Utility Development Significant Changes
Between 2013 and 2014 Budget
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
1.00 1,033,610$ 4.50 2,203,000$ 4.50 2,312,000$ - 109,000$
Total 1.00 1,033,610$ 4.50 2,203,000$ 4.50 2,312,000$ - 109,000$
Personnel 239,572$ 661,254$ 655,880$ (5,374)$
Operating 744,173 1,541,746 1,656,120 114,374
Interdepartmental Charges 5,295 - - -
Capital 44,570 - - -
Total 1,033,610$ 2,203,000$ 2,312,000$ 109,000$
General - Utility Occupation Tax 1.00 1,033,610$ 1.00 1,900,000$ 1.00 1,957,000$ - 57,000$
General - Other One Time Funding - - 3.50 303,000 3.5 355,000 - 52,000
Total 1.00 1,033,610$ 4.50 2,203,000$ 4.50 2,312,000$ - 109,000$
STAFFING AND EXPENDITURE BY PROGRAM
Energy Strategy and Electric Utility
Development
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
STAFFING AND EXPENDITURE BY FUND 1
EXPENDITURE BY CATEGORY
2013
Approved
Budget
2014
Approved
Budget
Total
Change
2013
FTE
2014
FTE
FTE
Change
GENERAL FUND
Boulder's Energy Future $ 2,203,000 $ 2,312,000 $ 109,000 4.50 4.50 0.00
Total Changes, Energy Strategy and Electric
Utility Development 109,000 $ 0.00
1 The Energy Strategy and Electric Utility Development Department was created in 2012 after the City Council approval of
the 2012 Budget. In 2013, $1,900,000 was appropriated as a result of the 2011 Boulder's Energy Future Ballot Measure and
is funded by the Utility Occupation Tax. In 2014, this amount is increased to $1,938,000 to account for potential increases
to the Utility Occupation Tax. The remaining funds are appropriated through one time savings in the General Fund, and the
increase in 2014 reflects annual salary and benefits costs increases.
156
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157
City of Boulder
Finance
2014 Annual Budget
$7,230,820
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
158
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 6-20: Finance Summary Budget
Finance
2012
Actual
2013
Approved
2014
Approved
Administration 1.90 1.00 1.00
Fiscal Services 23.10 24.00 25.00
Budget 5.00 5.00 6.00
Risk Management 4.00 4.00 4.00
TOTAL STAFFING 34.00 34.00 36.00
Administration 454,766$ 408,237$ 415,702$
Fiscal Services 2,162,281 2,300,659 2,492,742
Budget 551,031 524,287 624,765
Risk Management 2,815,821 3,407,796 3,485,805
Cost Allocation 203,349 203,886 211,806
TOTAL EXPENDITURE 6,187,247$ 6,844,864$ 7,230,820$
STAFFING
EXPENDITURE
159
2013 Accomplishments
Collaborated with the Human Resources Department and Information Technology
Department to launch the implementation of the Transform Boulder Business Initiative
(TBBI); an initiative that will replace outdated software that is unable to meet the needs
of payroll, human resources and finance
Began the process to update 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
The Risk Management Division, Human Resources, and Parks and Recreation teamed
up to add three successful pilot offerings in the Wellness Program. These programs:
The Health Improvement Program, the Boone Heat Scan Program, and the A1C Diabetes
Program were successful and will be expanded in 2014 and beyond. These programs
help employees to better manage their health and wellness
Continued to provide financial support to departments who do not have dedicated
finance staff.
Key Initiatives for 2014
Complete the implementation of the Transforming Boulder Business Initiative (TBBI)
Consolidate Dog licensing with the Green Tag program in the licensing division of
Finance
Work with other city departments to develop and implement recreational Marijuana
licensing
Continue to support the city’s evaluation of clean energy alternatives
Work with other departments to prepare the comprehensive financial strategies update
for the original Blue Ribbon Commission I and II reports
Work to increase public transparency of the operating budget and the capital
improvement program (CIP).
Finance
Table 6-20: Finance Summary Budget (Cont.)
2012
Actual
2013
Approved
2014
Approved
General 3,168,077$ 3,233,183$ 3,533,209$
Property and Casualty Insurance 1,293,517 1,768,481 1,880,319
Worker's Compensation Insurance 1,725,653 1,843,200 1,817,292
TOTAL FUNDING 6,187,247$ 6,844,864$ 7,230,820$
FUND
160
Table 6-21: Finance Significant Changes Between 2013 and 2014 Budget
Finance
2013
Approved
Budget
2014
Approved
Budget
Total
Change
2013
FTE
2014
FTE
FTE
Change
GENERAL FUND
Beverage Licensing Authority and Licensing
Changes $ - $ 17,580 $ 17,580 0.00 0.00 0.00
Legal Support - 50,000 50,000 0.00 0.00 0.00
Dog Licensing - new program setup - 30,000 30,000 0.00 0.00 0.00
Budget Analyst - 91,946 91,946 0.00 1.00 1.00
Licensing Staff - 83,622 83,622 0.00 1.00 1.00
Total Changes, Finance 273,148 $ 2.00
Police and Fire Old Hire Pensions Significant Changes Between 2013 and 2014 Budget
2013
Approved
Budget
2014
Approved
Budget
Total
Change
2013
FTE
2014
FTE
FTE
Change
General Fund Contribution $ - $ 250,000 $ 250,000 0.00 0.00 0.00
Total Changes, Police and Fire Old Hire Pensions 250,000 $ 0.00
GENERAL FUND
161
Table 6-22: Finance
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
#Department Administration 1.80 415,120$ 0.90 389,871$ 0.90 397,375$ - 7,503$
#Old Hire Pension Plan Management 0.10 39,646 0.10 18,366 0.10 18,327 - (39)
Subtotal 1.90 454,766$ 1.00 408,237$ 1.00 415,702$ - 7,465$
Fiscal Services
Accounting and Operations
#Centralized Mail Services 1.05 87,756$ 1.10 94,963$ 1.10 96,022$ - 1,059$
#Financial Reporting 2.50 354,846 2.75 380,210 2.75 374,986 - (5,223)
#Imaging/Record Retention 0.05 12,292 0.10 17,510 0.10 19,139 - 1,629
#Internal Audit 0.10 16,382 0.20 32,679 0.20 33,286 - 607
#Payment Processing 1.55 150,353 2.10 160,457 2.10 159,438 - (1,019)
#Purchasing 3.10 206,724 3.20 262,253 3.20 291,877 - 29,624
Revenue and Licensing
#0.55 7,184 0.85 85,375 0.85 87,419 - 2,043
#Information Desk 0.55 69,133 0.60 44,336 0.60 44,082 - (254)
#Liquor Licensing 0.90 97,304 0.90 77,570 1.40 139,184 0.50 61,613
703041, 42, 43Other Licensing 2.60 91,002 1.85 146,638 2.35 204,446 0.50 57,808
#Sales Tax: Auditing 6.00 480,686 6.00 544,794 6.00 566,076 - 21,282
#2.10 313,230 2.95 260,362 2.95 277,164 - 16,801
Treasury
#Administration 0.05 28,256 0.10 16,505 0.10 16,289 - (216)
#Debt Management 0.25 42,202 0.30 52,741 0.30 51,084 - (1,657)
#Portfolio Management 1.75 204,930 1.00 124,263 1.00 132,248 - 7,985
Subtotal 23.10 2,162,281$ 24.00 2,300,659$ 25.00 2,492,742$ 1.00 192,083$
Budget
701010; 701021City Budget Development 2.30 279,561$ 2.30 229,136$ 2.80 283,794$ 0.50 54,659$
#Departmental Budget Support 0.60 44,254 0.50 47,131 0.60 62,858 0.10 15,727
#Forecasting and Analysis 0.55 55,702 0.55 60,678 0.65 68,285 0.10 7,607
#Long-Range Planning 0.55 55,727 0.55 60,700 0.65 68,285 0.10 7,585
#Policy Analysis 1.00 115,788 1.10 126,642 1.30 141,542 0.20 14,900
Subtotal 5.00 551,031$ 5.00 524,287$ 6.00 624,765$ 1.00 100,478$
Risk Management
#Employee Wellness 0.30 326,468$ 0.30 315,375$ 0.30 321,325$ - 5,950$
#2.00 1,125,824 2.00 1,600,330 2.00 1,705,636 - 105,306
#1.70 1,363,529 1.70 1,492,091 1.70 1,458,844 - (33,246)
Subtotal 4.00 2,815,821$ 4.00 3,407,796$ 4.00 3,485,805$ - 78,010$
Cost Allocation
Cost Allocation - 203,349$ - 203,886$ - 211,806$ - 7,920$
Subtotal - 203,349$ - 203,886$ - 211,806$ - 7,920$
Total 34.00 6,187,247$ 34.00 6,844,864$ 36.00 7,230,820$ 2.00 385,956$
Sales and Use Tax Auditing
Sales Tax: Licensing and
Collections
Property and Casualty Self
Insurance
Worker's Compensation Self
Insurance
2012 Actual
2013 Approved
Budget
2014 Approved
Budget
Variance -
2013 Approved to
2014 Approved
STAFFING AND EXPENDITURE BY PROGRAM
Accounts Receivable and
Assessments
162
Table 6-22: Finance
Department Detail Page (Cont.)
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
2012 Actual
2013 Approved
Budget
2014 Approved
Budget
Variance -
2013 Approved to
2014 Approved
Personnel 2,948,181$ 3,286,028$ 3,538,549$ 252,521$
Operating 2,856,885 3,198,896 3,294,498 95,602
Interdepartmental Charges 98,832 61,054 90,967 29,913
Other Financing 283,349 298,886 306,806 7,920
Total 6,187,247$ 6,844,864$ 7,230,820$ 385,956$
General 30.00 3,168,077$ 30.00 3,233,183$ 32.00 3,533,209$ 2.00 300,026$
Property and Casualty Insurance 2.00 1,293,517 2.00 1,768,481 2.00 1,880,319 - 111,838
Worker's Compensation Insurance 2.00 1,725,653 2.00 1,843,200 2.00 1,817,292 - (25,908)
Total 34.00 6,187,247$ 34.00 6,844,864$ 36.00 7,230,820$ 2.00 385,956$
EXPENDITURE BY CATEGORY
STAFFING AND EXPENDITURE BY FUND
163
City of Boulder
Fire
2014 Annual Budget
$17,564,646
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.
Department Overview
Administration
Administration provides personnel management, accounting, budget, basic payroll,
purchasing, and general management of the department.
Communications
Communications supports recreation opportunities on city open space lands
through Mountain Rescue Service contract.
The division administers ambulance contracts covering private ambulance response
in the city.
The division also 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 (Boulder
Emergency Squad) is contracted to the city to provide services at major fires
including refilling breathing air cylinders.
Fire Safety
Administration
Fire Training
Wildland Coordination
Communications
Emergency
Services
Specialized Teams
Fire
164
Fire Safety
Fire Safety provides inspection and enforcement services to ensure existing
buildings, new construction, and marijuana facilities 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 haz mat releases.
Wildland Coordination
Wildland Coordination provides initial fire attack for wildland fires occurring on city
owned open space.
This division conducts forest thinning services and coordinates wild fire response
with neighboring fire districts.
Fire
Table 6-23: Fire Summary Budget
2012
Actual
2013
Approved
2014
Approved
Administration 8.50 8.50 8.50
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 5.33 7.33 9.33
TOTAL STAFFING 116.33 118.33 120.33
STAFFING
165
Fire
2013 Accomplishments
Implemented Light Response Vehicle trial program to assess the value of using a
smaller emergency response vehicle to medical emergencies
Began design and construction of Wildland Fire Station
Continue implementing Master Plan recommendations
Continued work on sustainability by implementing recycling and composting programs
in all fire stations and recommending opportunities to reduce our carbon footprint
Completed transition to new Computer Aided Dispatch (CAD) system including mobile
data in fire engines
Acquired new wildland fire engine.
Key Initiatives for 2014
Continue evaluation of Light Response Vehicle program
Complete construction and begin to occupy Wildland Fire Station
Explore the use of alternative mobile technology for fire engines (tablets)
Participate in Transforming Boulder Business Initiative (TBBI).
Table 6-24: Fire Significant Changes Between 2013 and 2014 Budget
Table 6-23: Fire Summary Budget (Cont.)
2012
Actual
2013
Approved
2014
Approved
Administration 1,354,191$ 1,427,031$ 1,623,875$
Communication 148,967 174,950 178,453
Emergency Services 13,595,605 13,347,132 13,889,092
Fire Safety 661,152 699,035 710,615
Specialized Teams 85,565 58,802 62,122
Wild land Coordination 735,569 923,514 1,100,489
TOTAL EXPENDITURE 16,581,051$ 16,630,464$ 17,564,646$
General 16,470,197$ 16,545,730$ 17,480,308$
Open Space and Mountain Parks 80,896 84,734 84,338
2011 Capital Improvement Program 29,957 - -
TOTAL FUNDING 16,581,051$ 16,630,464$ 17,564,646$
EXPENDITURE
FUND
2013
Approved
Budget
2014
Approved
Budget
Total
Change
2013
FTE
2014
FTE
FTE
Change
GENERAL FUND
Convert Seasonal, Part-time Wildland Crew to Full-
time - 3rd year of 3 year phase in $ 46,000 $ 158,620 $ 112,620 0.00 2.00 2.00
Wildland Fire Operations Specialists Equity
Reclassifications 263,523 329,570 66,047 0.00 0.00 0.00
Wildland Fire / FTC / Light Response 2014 O&M gap - 208,829 208,829 0.00 0.00 0.00
Replacement NPE Gap - partial funding - 200,000 200,000 0.00 0.00 0.00
Self-Contained Breathing Apparatus - 74,699 74,699 0.00 0.00 0.00
Total Changes, Fire 662,195 $ 2.00
166
Table 6-25: Fire
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 6.00 929,422$ 6.00 1,008,588$ 6.00 1,022,326$ - 13,738$
Training 2.50 424,770 2.50 418,443 2.50 601,549 - 183,106
Subtotal 8.50 1,354,191$ 8.50 1,427,031$ 8.50 1,623,875$ - 196,844$
Communication
- 6,125$ - 17,255$ - 14,153$ - (3,102)$
Office of Emergency Management 1.00 142,842 1.00 157,695 1.00 164,300 - 6,605
Subtotal 1.00 148,967$ 1.00 174,950$ 1.00 178,453$ - 3,503$
Emergency Services
- 1,548,404$ - 1,528,721$ - 1,524,625$ - (4,096)$
96.00 12,028,474 96.00 11,799,684 96.00 12,345,740 - 546,056
- 18,727 - 18,727 - 18,727 - -
Subtotal 96.00 13,595,605$ 96.00 13,347,132$ 96.00 13,889,092$ - 541,960$
Fire Safety
4.50 571,100$ 4.50 608,983$ 4.50 603,269$ - (5,714)$
1.00 90,052 1.00 90,052 1.00 107,346 - 17,294
Subtotal 5.50 661,152$ 5.50 699,035$ 5.50 710,615$ - 11,580$
Specialized Teams
- 28,724$ - 31,253$ - 32,506$ - 1,253$
- 56,841 - 27,549 - 29,616 - 2,067
Subtotal - 85,565$ - 58,802$ - 62,122$ - 3,320$
Wild land Coordination
5.33 735,569$ 7.33 923,514$ 9.33 1,100,489$ 2.00 176,975$
Subtotal 5.33 735,569$ 7.33 923,514$ 9.33 1,100,489$ 2.00 176,975$
Total 116.33 16,581,051$ 118.33 16,630,464$ 120.33 17,564,646$ 2.00 934,182$
Personnel 13,505,835$ 14,047,442$ 14,498,096$ 450,654$
Operating 933,147 746,287 793,360 47,073
Interdepartmental Charges 1,851,839 1,836,735 2,273,190 436,455
Other Financing 290,229 - - -
Total 16,581,051$ 16,630,464$ 17,564,646$ 934,182$
General 115.67 16,470,197$ 117.67 16,545,730$ 119.67 17,480,308$ 2.00 934,578$
Open Space and Mountain Parks 0.66 80,896 0.66 84,734 0.66 84,338 - (396)
2011 Capital Improvement Program - 29,957 - - - - - -
Total 116.33 16,581,051$ 118.33 16,630,464$ 120.33 17,564,646$ 2.00 934,182$
Fire Response, Emergency Medical
Response, Rescue, Service Calls,
Boulder Emergency Squad
Hazardous Materials: Hazardous
Materials Release
Response/Training
SWAT Support (for Police
Department)
Inspections/Code Enforcement,
Fire Investigation, Fire Code
Permits
Public Fire and Safety Education,
Juvenile Fire Setter Intervention
Dive: Water Search and Rescue/
Recovery/Training
Wild Land Operations/Planning/
Mitigation/ Coordination
STAFFING AND EXPENDITURE BY FUND
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
EXPENDITURE BY CATEGORY
Contracts (Rocky Mountain
Rescue Group, Ambulance)
Departmental Vehicle/Equipment
Maintenance and Replacement
167
City of Boulder
Housing
2014 Annual Budget
$5,274,480
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
168
Housing
2013 Accomplishments
Initiated Comprehensive Housing Strategy with Community Planning and Sustainability
and the City Manager Office
Completed an update to the Inclusionary Housing (IH) ordinance and implemented IH
rental policies
Completed IH off-site agreements for two developments that will produce 130
affordable workforce rental units
Funded projects under construction, which include Depot Square (71 affordable
workforce rental units), Highland (59 affordable senior units) and 1175 Lee Hill (31
Housing First units)
Invested $15M in Low Income Housing Tax Credit in Boulder projects
Added 200 permanently affordable units under covenant
Completed purchases of affordable homes
Awarded $8M to community projects.
Key Initiatives for 2014
Complete a Comprehensive Housing Strategy
Develop funding priorities for $5M in annual grants
Implement the elements/recommendations from the Comprehensive Housing Strategy.
Table 6-26: Housing Summary Budget
2012
Actual
2013
Approved
2014
Approved
Housing 12.85 12.85 11.50
TOTAL STAFFING 12.85 12.85 11.50
Housing 6,394,094$ 5,287,935$ 5,142,125$
Cost Allocation 127,422 127,458 132,355
TOTAL EXPENDITURE 6,521,516$ 5,415,393$ 5,274,480$
General 132,156$ 173,283$ 158,243$
Affordable Housing 2,199,313 1,562,966 1,417,350
Community Housing Assistance Program 2,554,850 2,266,725 2,306,005
Community Development Block Grant 574,116 611,974 581,553
HOME Investment Partnership Grant 1,061,081 800,445 811,331
TOTAL FUNDING 6,521,516$ 5,415,393$ 5,274,480$
STAFFING
EXPENDITURE
FUND
169
Housing
Table 6-27: Housing Significant Changes Between 2013 and 2014 Budget
2013
Approved
Budget
2014
Approved
Budget
Total
Change
2013
FTE
2014
FTE
FTE
Change
Department Reorganization $ - $ 31,500 $ 31,500 0.00 0.00 0.00
Department Reorganization $ - $ 38,500 $ 38,500 0.00 0.00 0.00
Total Changes, Housing 70,000 $ 0.00
AFFORDABLE HOUSING FUND
COMMUNITY HOUSING ASSISTANCE PROGRAM FUND
170
Table 6-28: Housing
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Housing
2.37 242,843$ 2.37 274,760$ 2.33 339,731$ (0.04) 64,972$
Asset Management and Monitoring 2.18 207,979 2.18 199,506 1.16 111,730 (1.02) (87,775)
Funding: Community Development 0.46 357,227 0.46 272,693 0.24 261,672 (0.22) (11,022)
Funding: Housing 3.83 5,257,360 3.83 4,191,122 3.54 3,978,532 (0.29) (212,591)
Homeownership Programs 4.01 328,686 4.01 349,854 4.23 450,460 0.22 100,606
Subtotal 12.85 6,394,094$ 12.85 5,287,935$ 11.50 5,142,125$ (1.35) (145,810)$
Cost Allocation and Transfers - 127,422$ - 127,458$ - 132,355$ - 4,897$
Subtotal - 127,422$ - 127,458$ - 132,355$ - 4,897$
Total 12.85 6,521,516$ 12.85 5,415,393$ 11.50 5,274,480$ (1.35) (140,913)$
Personnel 928,225$ 1,119,174$ 1,160,962$ 41,788$
Operating 5,442,181 4,143,718 3,954,533 (189,185)
Interdepartmental Charges 23,689 25,043 26,630 1,587
Other Financing 127,422 127,458 132,355 4,897
Total 6,521,516$ 5,415,393$ 5,274,480$ (140,913)$
General 1.14 132,156$ 1.14 173,283$ 1.00 158,243$ (0.14) (15,040)$
Affordable Housing 4.03 2,199,313 4.38 1,562,966 3.95 1,417,350 (0.43) (145,617)
5.13 2,554,850 5.18 2,266,725 4.88 2,306,005 (0.30) 39,280
1.60 574,116 1.45 611,974 0.97 581,553 (0.48) (30,421)
HOME Investment Partnership Grant 1 0.95 1,061,081 0.70 800,445 0.70 811,331 - 10,886
Total 2 12.85 6,521,516$ 12.85 5,415,393$ 11.50 5,274,480$ (1.35) (140,913)$
Notes:
STAFFING AND EXPENDITURE BY PROGRAM
EXPENDITURE BY CATEGORY
Community Housing Assistance
Program
Variance -
2013 Approved to
2014 Approved 2012 Actual
2014 Approved
Budget
2013 Approved
Budget
Community Development Block
Grant
2 The Department is undergoing reorganization in 2013, which has not been finalized as of the development of this document. The funding for 1.35 FTEs in
2014 has been converted to other personnel expenditures to assist the department with this effort. These FTEs may be reinstated in 2014.
Affordable Housing
Planning/Development
Review/Project Management
STAFFING AND EXPENDITURE BY FUND
1 The city entered into a county-wide HOME consortium in 2007; the HOME budget includes allocations that pass through the city directly to other communities
within the consortium of approximately $530,000 in 2012, $375,850 in 2013, and $380,960 in 2014.
Cost Allocation
171
City of Boulder
Human Resources
2014 Annual Budget
$2,203,873
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
Administration
Administration includes strategic direction of the department, as well as general
administrative functions including customer service, budget, bill paying,
communications, and the City’s Human Resources Information System.
Employment
Employment includes analysis of hiring priorities based on the city’s business
needs, assisting managers and applicants regarding the recruitment and selection
process, and policy/procedure development, interpretation and compliance.
Benefits and Payroll
Benefits includes the administration of the city’s benefits programs, including
insurance (medical, dental, vision, life and disability), retirement, deferred
compensation, paid time off, and leaves of absence. Payroll is responsible for
paycheck processing, W-2s, vendor payments, and federal and state legal
compliance regarding payroll, pension, and other tax reporting obligations.
Employee
Relations
Administration
Employment
Organizational
Development
Benefits and Payroll
Compensation
Human Resources
172
Compensation
Compensation develops and administers 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.
Organizational Development
In partnership with the City Manager’s Office, Organizational Development 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. This may include assisting
with clarifying leadership roles, defining a shared vision and developing a strategic
organizational focus, defining the organization’s values, planning organizational
training and events, and partnering on a talent management program.
Employee Relations
Employee Relations provides customer service including compliance, coaching,
conflict resolution, training and investigations related to laws, policies, complaints,
workplace behavior, and culture to ensure a safe, legal and productive workplace.
The function ensures compliance with regulatory agencies and addresses/responds
to formal employment-related issues from federal and state regulatory agencies.
Employee relations also supports the performance management process. It also
participates and provides support for collective bargaining unit negotiations,
handles grievances, and advises supervisors and managers on contract
interpretations and applications.
Human Resources
173
Human Resources
2013 Accomplishments
Focused on revising the approach to customer service delivery and held five customer
focus groups to obtain information to support this effort after an assessment of the
Human Resources Department was completed in December 2012. Continuous
improvement efforts are ongoing in this area including development of response
standards and centralized phone and e-mail contact systems
Began an evaluation of the employment process to create efficiencies for the
department and organization
Successfully completed performance norming for 467 Management/Non-Union
employees. Conducted extensive training/coaching regarding changes to a 4-tier non
-numeric rating system, how to deliver feedback to employees and the goal setting
process
Transitioned Boulder Municipal Employees Association (BMEA) employees to a Common
Review Date
Implemented a High Deductible Health Plan combined with a Health Savings Account
Updated the Family and Medical Leave policy to address changes in federal law
Developed a new employee orientation process for 200+ seasonal employees
Provided Supervisor Training for 20 participants including coursework on leadership
development
Implemented discussion guides for each organizational value to enrich the
conversation across the organization
Table 6-29: Human Resources Summary Budget
2012
Actual
2013
Approved
2014
Approved
Administration 2.55 3.46 3.46
Compensation 0.60 0.60 0.60
Employee Relations 1.95 1.85 2.45
Organizational Development 0.67 0.84 2.24
Employment 3.16 2.39 3.39
Benefits and Payroll 6.45 6.49 6.49
TOTAL STAFFING 15.38 15.63 18.63
Administration 388,021$ 424,674$ 449,833$
Compensation 37,550 90,454 91,888
Employee Relations 369,162 244,597 311,708
Organizational Development 59,418 168,267 394,499
Employment 212,079 244,326 350,144
Benefits and Payroll 547,535 561,799 605,801
TOTAL EXPENDITURE 1,613,765$ 1,734,117$ 2,203,873$
General 1,613,765$ 1,734,117$ 2,203,873$
TOTAL FUNDING 1,613,765$ 1,734,117$ 2,203,873$
STAFFING
EXPENDITURE
FUND
174
Human Resources
Table 6-30: Human Resources Significant Changes Between 2013 and 2014 Budget
Contributed to the contract negotiation process with the International Association of
Firefighters (IAFF).
Key Initiatives for 2014
Coordinate employment process for Human Resources Director and develop transition
plan
Continue process improvements as part of Transforming Boulder Business Initiative
(TBBI) project for the Human Resources and Payroll System
Continue focus on customer service initiatives including readily accessible information
and process consistency
Continue enhancements to the performance management system including tools to
support BMEA implementation, a supervisory goal and norming processes for Manage-
ment/Non Union and BMEA employees
Continue analysis and implementation of provisions to be compliant with Health Care
Reform
Consider issuing a proposal to change city’s Health Care Plan Provider
Consider research and analysis of short term disability plan in combination with poten-
tial changes to leave policies
Explore revisions to New Employee Orientation to embrace new employees, provide an
overview of key policies and the organization’s vision and values, as well as encourage
networking among new employees
Create an employee training and development strategy that supports a culture of ser-
vice excellence, including leadership development, increased supervisory skill and ac-
countability, and addresses business needs across the organization
Create training initiatives related to the organization’s values
Support two negotiation processes
Continue focus on efforts to reduce employee relations issues.
Revise or develop policies to comply with changes in federal or state laws
2013
Approved
Budget
2014
Approved
Budget
Total
Change
2013
FTE
2014
FTE
FTE
Change
GENERAL FUND
Consulting $ - $ 30,000 $ 30,000 0.00 0.00 0.00
Non-personnel Expenses - 22,000 22,000 0.00 0.00 0.00
Organizational Development - citywide events - 10,000 10,000 0.00 0.00 0.00
Organizational Development Staff - 174,637 174,637 0.00 2.00 2.00
Total Changes, Human Resources 236,637 $ 2.00
175
Table 6-31: Human Resources
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 2.55 388,021$ 2.20 311,923$ 2.20 333,838$ - 21,915$
- - 1.26 112,751 1.26 115,995 3,244
Subtotal 2.55 388,021$ 3.46 424,674$ 3.46 449,833$ - 25,159$
Compensation
0.60 37,550$ 0.60 90,454$ 0.60 91,888$ - 1,434$
Subtotal 0.60 37,550$ 0.60 90,454$ 0.60 91,888$ - 1,434$
Employee Relations 1.30 246,161$ 1.25 165,856$ 2.10 265,101$ 0.85 99,245$
Labor Relations 0.65 123,001 0.60 78,741 0.35 46,607 (0.25) (32,134)
Subtotal 1.95 369,162$ 1.85 244,597$ 2.45 311,708$ 0.60 67,111$
Performance Management 0.33 29,709$ 0.48 68,691$ 0.88 98,087$ 0.40 29,396$
Succession Planning 0.06 5,348 0.06 7,215 0.26 26,258 0.20 19,043
Training 0.28 24,361 0.30 92,361 1.10 270,154 0.80 177,793
Subtotal 0.67 59,418$ 0.84 168,267$ 2.24 394,499$ 1.40 226,232$
Employment
Diversity 0.22 14,846$ 0.20 21,908$ 0.20 24,212$ - 2,304$
Policies 0.60 40,295 0.50 62,122 0.50 66,528 - 4,406
Staffing 2.34 156,938 1.69 160,296 2.69 259,404 1.00 99,108
Subtotal 3.16 212,079$ 2.39 244,326$ 3.39 350,144$ 1.00 105,818$
Benefits and Payroll
Payroll 2.95 232,190$ 3.20 271,045$ 3.20 285,244$ - 14,199$
Benefits: Employee Leaves 1.32 116,678 1.18 77,846 1.18 76,956 - (890)
Benefits: Employee Welfare 1.67 151,366 1.56 161,832 1.56 192,351 - 30,519
0.51 47,301 0.55 51,076 0.55 51,250 - 174
Subtotal 6.45 547,535$ 6.49 561,799$ 6.49 605,801$ - 44,002$
Total 15.38 1,613,765$ 15.63 1,734,117$ 18.63 2,203,873$ 3.00 469,756$
Personnel 1,420,925$ 1,490,352$ 1,781,858$ 291,506$
Operating 154,969 205,793 382,143 176,350
Interdepartmental Charges 37,871 37,972 39,872 1,900
Total 1,613,765$ 1,734,117$ 2,203,873$ 469,756$
General 15.38 1,613,765$ 15.63 1,734,117$ 18.63 2,203,873$ 3.00 469,756$
Total 15.38 1,613,765$ 15.63 1,734,117$ 18.63 2,203,873$ 3.00 469,756$
Compensation - Delivery Systems,
Classification, Market Analysis and
Structure
Organizational Development
Benefits: Retirements and
Terminations
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
Employee Relations
Human Resources Information
System (HRIS)
176
[This page is intentionally blank.]
177
City of Boulder
Human Services
2014 Annual Budget
$6,763,686
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 and department goals and
objectives, long range and strategic planning, finance and budget development and
administration, internal services, public communications, oversight of policy
implementation, and overall management of the department.
Children, Youth and Families
Children, Youth and Families manages direct services for children, youth, and
family programs; regional coordination of services; development and
implementation of directed programs including: child care subsidies to low income
and working families and child care provider professional development (Early
Childhood Services), school based services in elementary and high schools (Family
Resource Schools, Family Resource Center and Prevention and Intervention
Program), Youth Opportunities Program, and Community Mediation Services.
Human Services
Administration
Human Services
Planning
Senior Services
Children, Youth,
and Families
Community Relations
and Human Rights
178
Community Relations and Office of Human Rights
Community Relations and 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 for resolution of
community issues related to human relations and human rights, and administers
the HRC Community Impact and Community Events Funding.
Human Services Planning
Human Services Planning includes administration of the Human Services Fund;
human services planning and policy development; Human Services Master Plan
coordination; regional coordination of human services with other jurisdictions and
community organizations, including the Boulder County Human Services Strategic
Plan, Boulder County Ten Year Plan to Address Homelessness; and social policy
development addressing social and human services issues in the community.
Senior Services
Senior Services includes operation and management of two senior centers; resource
and referral for community services and social, health, and well-being programs;
regional coordination of county-wide senior strategic plan; and administration of
the Food Tax Rebate Program for low-income families, seniors and persons with
disabilities.
Table 6-32: Human Services Summary Budget
Human Services
2012
Actual
2013
Approved
2014
Approved
Administration 2.65 2.65 4.00
Children, Youth and Families 17.54 17.54 18.11
Community Relations and Human Rights 2.25 2.25 2.25
Human Services Planning 2.75 2.75 2.75
Senior Services 10.32 10.30 10.30
TOTAL STAFFING 35.51 35.49 37.41
Administration 416,511$ 433,960$ 533,291$
Children, Youth and Families 2,616,247 2,546,395 2,457,145
Community Relations and Human Rights 297,517 292,883 289,758
Human Services Planning 2,374,340 2,422,752 2,428,768
Senior Services 1,132,054 1,125,905 1,054,724
TOTAL EXPENDITURE 6,836,669$ 6,821,895$ 6,763,686$
General Fund 5,871,217$ 5,957,918$ 5,862,785$
Grants 904,583 755,982 798,274
Community Development Block Grant 60,869 107,995 102,627
TOTAL FUNDING 6,836,669$ 6,821,895$ 6,763,686$
STAFFING
EXPENDITURE
FUND
179
2013 Accomplishments
Began updating the Human Services Strategy (Master Plan)
Provided recommendations to council regarding how to address issues related to
behaviors on the municipal campus and downtown area
Launched the Bridge House day Resource Center for homeless people
City Council approved allocations of Education Excise Tax funding to the community
Allocated $2M for operating support to community non-profits
Updated the Human Rights Ordinance to remove the age limit related to discrimination
in employment
Issued 873 food tax rebates totaling $88,795 to low-income families, seniors, and
persons with disabilities
Recommend changes to city’s panhandling ordinance
Implemented regional Grant Management System for funding to the community in
partnership with the City of Longmont and Boulder County
Along with the Parks and Recreation Department and the Library Department, began an
assessment of services to low income residents and seniors.
Key Initiatives for 2014
Complete an update to the Human Services Strategy
Implement program and funding changes related to the Human Services Strategy
Complete assessment of services to low income residents and seniors with the Parks
and Recreation Department and the Library Department
Complete fee assessment for all direct service programs
Continue regional partnerships and implementation of the Ten Year Plan to Address
Homelessness and county-wide Human Services Strategic Plan.
Human Services
Table 6-33: Human Services Significant Changes Between 2013 and 2014 Budget
2013
Approved
Budget
2014
Approved
Budget
Total
Change
2013
FTE
2014
FTE
FTE
Change
GENERAL FUND
Human Services Operating Support Staffing -gap
funding pending community service departments
assessment $ - $ 97,388 $ 97,388 0.00 1.35 1.35
Total Changes, Human Services 97,388 $ 1.35
180
Table 6-34: Human Services
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 2.65 416,511$ 2.65 433,960$ 4.00 533,291$ 1.35 99,331$
Subtotal 2.65 416,511$ 2.65 433,960$ 4.00 533,291$ 1.35 99,331$
Children, Youth and Families
4.32 740,465$ 4.32 659,836$ 4.32 626,507$ - (33,329)$
Community Mediation 2.46 188,306 2.46 213,574 2.46 194,405 - (19,169)
Family Resource Schools 8.24 990,688 8.24 778,747 8.81 909,054 0.57 130,307
Prevention and Intervention 0.37 338,550 0.37 507,371 0.37 394,713 - (112,658)
Youth Opportunities Program 2.15 358,238 2.15 386,867 2.15 332,467 - (54,400)
Subtotal 17.54 2,616,247$ 17.54 2,546,395$ 18.11 2,457,145$ 0.57 (89,250)$
Community Relations 1.25 183,487$ 1.25 171,801$ 1.25 169,591$ - (2,210)$
Office of Human Rights 1.00 114,030 1.00 121,082 1.00 120,167 - (915)
Subtotal 2.25 297,517$ 2.25 292,883$ 2.25 289,758$ - (3,125)$
Human Services Planning
1.05 2,133,830$ 1.05 2,212,260$ 1.05 2,210,246$ - (2,014)$
1.70 240,510 1.70 210,492 1.70 218,522 - 8,030
Subtotal 2.75 2,374,340$ 2.75 2,422,752$ 2.75 2,428,768$ - 6,016$
Senior Services
Food Tax Rebate Program 0.37 21,008$ 0.27 25,064$ 0.27 25,872$ - 808$
Senior Centers 4.39 450,342 4.19 453,273 4.19 363,114 - (90,159)
Senior Resources 3.28 378,048 3.59 385,441 3.59 403,408 - 17,967
Seniors Health & Wellness 0.93 127,059 0.90 102,628 0.90 107,350 - 4,722
Seniors Social Programs 1.35 155,598 1.35 159,499 1.35 154,980 - (4,519)
Subtotal 10.32 1,132,054$ 10.30 1,125,905$ 10.30 1,054,724$ - (71,181)$
Total 35.51 6,836,669$ 35.49 6,821,895$ 37.41 6,763,686$ 1.92 (58,209)$
Personnel 2,793,585$ 2,949,886$ 3,027,761$ 77,875$
Operating 3,863,241 3,736,015 3,603,619 (132,396)
Interdepartmental Charges 153,943 135,994 132,307 (3,687)
Capital 25,900 - - -
Total 6,836,669$ 6,821,895$ 6,763,686$ (58,209)$
General Fund 28.35 5,871,217$ 28.53 5,957,918$ 29.86 5,862,785$ 1.33 (95,133)$
Grants 5.30 904,583 5.30 755,982 6.62 798,274 1.32 42,292
1.86 60,869 1.66 107,995 0.93 102,627 (0.73) (5,368)
Total 35.51 6,836,669$ 35.49 6,821,895$ 37.41 6,763,686$ 1.92 (58,209)$
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 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
Human Services Planning and
Project Management
Early Childhood Programs
181
City of Boulder
Information Technology
2014 Annual Budget
$7,723,651
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 employees
and PCs, 155 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 Administration Division provides general administrative support to the other
divisions of IT and manages the citywide Help Desk function. Staff also provides
financial management, customer service advocacy, and administration of the
Telecommunications Fund, IT Operating account and citywide Computer
Replacement Fund which includes centralized purchasing of all computer related
equipment and software.
Capital, Non-IT and Citywide Items
The Capital, Non-IT and Citywide Items group includes funding for major citywide
technology initiatives. The most notable item in this category is the funding for the
IT Capital Improvement Plan (CIP).
Information Technology
Administration
Capital, Non-IT
and Citywide
Infrastructure
Services
Application
Services
182
Information Technology
Infrastructure Services
The IT Infrastructure Services Division provides a reliable and robust data and voice
communications infrastructure supporting over 1,463 city employees, telephones
and workstations, and over 250 servers providing voice, e-mail, web, GIS,
database, and office productivity services.
nfrastructure 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 team currently supports 186 applications, components
and interfaces.
Table 6-35: Information Technology Summary Budget
2012
Actual
2013
Approved
2014
Approved
Administration 4.00 4.00 3.50
Application Services 14.78 15.75 17.29
Infrastructure Services 13.22 13.25 14.56
TOTAL STAFFING 34.50 34.00 36.85
Administration 506,455$ 802,473$ 755,012$
Application Services 1,442,945 1,989,220 2,125,983
Infrastructure Services 1,839,050 1,757,879 1,768,938
City-Wide IT (non-departmental)2,016,608 3,120,427 2,030,932
Capital Improvement Program 305,888 404,036 1,042,786
TOTAL EXPENDITURE 6,110,945$ 8,074,035$ 7,723,651$
General 4,260,761$ 5,001,872$ 5,102,233$
2011 Capital Improvement Bond 308,388 - -
Telecommunications 557,025 767,374 730,326
Computer Replacement 984,772 2,304,789 1,891,092
TOTAL FUNDING 6,110,945$ 8,074,035$ 7,723,651$
STAFFING
EXPENDITURE
FUND
183
Information Technology
2013 Accomplishments
Assisted the Energy Future workgroup in documenting business processes and finding/
testing automated tools to assist with quality assurance on the complicated analytic
models
Assisted LEAD with the implementation of a custom software solution that will track and
report on GHG emissions both by the City operations and by the Boulder Community based
on international standards developed by the Local Governments for Sustainability (ICLEI)
Along with Finance and Human Resources, played a critical leadership role in the
procurement, contract negotiations and initial implementation activities related to the new
Tyler “Munis” finance, payroll and human resources system (also known as TBBI –
Transform Boulder Business Initiative
Played a key role in the initial stages of the Landlink system replacement project, including
project manager selection, procurement processes and initial implementation activities
Played a key leadership role in the redesign of the City’s public-facing website, while
implementing a new content management system (CMS) developed by the City of Arvada
and to be co-enhanced by our two agencies in the future. The new design includes
aesthetic and organizational improvements and will utilize a technique called “responsive
design” to automatically adapt and conform to a users screen size
Concurrent with the launch of the new city website, customers can now access digital
downloads of select city datasets in multiple file formats – known as the “Open Data
Initiative”. This data is aimed at increasing transparency, information access, timeliness,
reduction of staff time to manage routine open records requests, and catalyze public
technology application development
Led the selection and implementation of the “Inquire Boulder” Constituent Relationship
Management (CRM) system. The system provided self-help and issue reporting/tracking
capabilities for customers, along with a mobile application for reporting concerns in the
field. The system is expected to enhance customer service and provide valuable citywide
service and performance metrics
Consistent with the associated 2011 bond request, IT and Central Records are leading the
citywide effort to expand electronic document services to the organization and our
customers. A new archival records public portal has been implemented allowing the public
to search for select public documents via the newly redesigned website
Working with OSMP and Finance, we are engaged in system design and scoping
discussions to create an interim application to integrate these two systems in January
2013. We have included specifications in the procurement of the new LandLink permits
and licensing system to procure a permanent, off -the-shelf solution to fulfill both needs
Successfully completed the redesign, testing and implementation of the employee
performance review system, which is used by an increasing number of supervisors and
staff as a key element of the citywide performance management system
Completed the upgrade of the CLASS system, a tool which permits citizens to register for
classes offered by the Parks and Recreation and Human Services (Seniors) Departments
184
Worked with business users and IT staff to improve the help desk processes, reports, and
usability to improve customer service delivery for those who need help desk assistance
Completed the redesign of the backup and disaster recovery architecture for city
information systems to improve the overall performance of the backup process and
significantly reducing the impact on end-user performance
Migrated bank file transfers to a new open source integration program (ETL Talend).The
goals of this project have been to meet the new security standards, to standardize our
internal processes among various workgroups and technologies and to continue to gain
expertise using this integration tool
The IT Infrastructure Services Team completed the redesign and upgrade of the underlying
network architecture which will completely replace core Data Center network equipment
with newer, faster and more reliable network switches and routers
Developed a pilot GIS application to assist in analyzing sales tax data and trends using
maps and GIS data. We are currently working with Finance to fine-tune the system, which
may prove a benefit as a Council and public reference system
Began implementation of business process changes and new software tools to enhance the
usefulness, responsiveness and accuracy of the IT Help Desk function. Concurrently
launched a new employee outreach effort aimed at improving a new employee’s experience
and knowledge of the IT Department
Focused We will focus on the design and implementation of a series of versatile and
sustainable education programs to better leverage the productive and creative potential of
City staff in using new systems
The 2013 annual IT department Customer Satisfaction Survey results showed a more than
10% increase in the five qualitative areas measured: responsiveness, communication,
technical expertise/knowledge, cooperation, and overall quality / satisfaction. In all
categories, the aggregate results were in the range of “Very Good” to “Excellent”
Negotiated a 20-year lease agreement with The Zayo Group that will bring the city 72-
strands of fiber optic cable within the city limits, additional fiber to nearby communities to
enhance joint public safety operations, and a nearly $750k cash payment.
Information Technology
Key Initiatives for 2014
Continue implementation of the Transform Boulder Business Initiative (TBBI) project and
the Tyler Technologies “Munis” system, a major, multi-year project to replace the City’s
financial, human resources, and payroll systems
Continue implementation of the LandLink+ project, a major, multi-year project to replace
the city’s permit and licensing applications
Continue expansion of new e-services being provided via the City’s redesigned website,
particularly expansion of the content available on our new Open Data website and ex-
panded access to archival, digitized records
185
Table 6-36: Information Technology Significant Changes Between 2013 and 2014 Budget
Information Technology
Continue the expansion of the LaserFiche records and document management system to
serve additional departments in their recordkeeping through improved information access
and reduced paper retention
Lead an effort to evaluate the replacement of the city’s office productivity suite and email
system by migrating to a cloud hosted solution offered by major software vendors
Continue upgrades and expanded use of new network, server, telephone, disaster recovery
and application virtualization infrastructure
Continue the use of mobile devices (iPads and SmartPhones) through implementation of
the Mobile Device strategy approved in 2013. This initiative is designed to improve staff
productivity, access to critical City information in the field, and potential reduction in the
use of conventional desktop and laptop computers through consolidated mobile technolo-
gies
Update the IT Strategic Plan to incorporate the tenets of the sustainability framework and
will expand to include strategic technology initiatives that not only impact multiple city de-
partments, but will also illuminate individual departmental automation. opportunities and
needs. Will also focus heavily on expansion of customer-facing technologies and opportu-
nities for inter-agency collaboration
Begin to study the feasibility of new, city-fostered broadband services by utilizing existing
and possible future city telecommunications infrastructure. If deemed feasible, this could
come in the form of a new broadband utility or the formation of public-private partner-
ships. Will require state legislative changes and/or a public vote to make this feasible
Implement the initial recommendations of the new IT Training Coordinator’s training pro-
gram assessment in coordination with other City organizational development staff and
programs. Special focus will be placed on training needs associated with TBBI and the
LandLink implementation.
2013
Approved
Budget
2014
Approved
Budget
Total
Change
2013
FTE
2014
FTE
FTE
Change
Transfer of IT Technical Manager from Parks and
Recreation to IT $ - $ 94,718 $ 94,718 0.00 1.00 1.00
Design and Sustainability of IT Internal Service Funds $ - $ 17,221 $ 17,221 0.00 0.25 0.25
Design and Sustainability of IT Internal Service Funds $ - $ 17,221 $ 17,221 0.00 0.25 0.25
Total Changes, Information Technology 129,160 $ 1.50
GENERAL FUND
COMPUTER REPLACEMENT FUND
TELECOMMUNICATION FUND
186
Table 6-37: Information Technology
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 4.00 506,455$ 4.00 802,473$ 3.50 755,012$ (0.50) (47,461)$
Subtotal 4.00 506,455$ 4.00 802,473$ 3.50 755,012$ (0.50) (47,461)$
Application Services
4.45 434,445$ 4.25 591,441$ 4.37 619,321$ 0.12 27,880$
eGovernment (Internet/Intranet)1.00 97,628 1.50 162,212 1.50 156,952 - (5,260)
Geographic Information Systems 1.14 111,296 1.00 182,631 1.14 195,676 0.14 13,045
8.19 799,575 9.00 1,052,936 9.23 1,055,288 0.23 2,352
Technology Training - - - - 1.05 98,746 1.05 98,746
Subtotal 14.78 1,442,945$ 15.75 1,989,220$ 17.29 2,125,983$ 1.54 136,763$
Infrastructure Services
Database Administration 1.19 165,542$ 1.17 178,260$ 1.20 175,304$ 0.03 (2,956)$
Disaster Recovery/Planning 0.12 16,693 0.06 7,620 0.06 7,612 - (8)
Emerging Technology Support - - - - 0.99 86,324 0.99 86,324
0.99 137,720 1.01 155,404 1.00 150,498 (0.01) (4,906)
Security Administration 0.74 102,942 0.76 139,409 0.70 128,091 (0.06) (11,318)
Server Administration 4.36 676,525 3.28 464,219 3.39 464,219 0.11 -
1.49 72,276 1.04 104,699 0.56 53,961 (0.48) (50,738)
3.46 546,325 4.98 620,990 5.39 588,254 0.41 (32,736)
0.87 121,027 0.95 87,278 1.27 114,675 0.32 27,397
Subtotal 13.22 1,839,050$ 13.25 1,757,879$ 14.56 1,768,938$ 1.31 11,059$
City-Wide IT (non-departmental)
- 48,264$ - 48,264$ - 48,264$ - -$
- 217,024 - - - - - -
- 209,524 - - - - - -
2.50 1,541,796 1.00 3,072,163 1.50 1,982,668 0.50 (1,089,495)
Subtotal 2.50 2,016,608$ 1.00 3,120,427$ 1.50 2,030,932$ 0.50 (1,089,495)$
Capital Improvement Program - -$ - -$ - 638,750$ - 638,750$
Capital Bond Fund - 305,888 - - - - - -
IT Technology Funds - - - 404,036 - 404,036 - -
Subtotal - 305,888$ - 404,036$ - 1,042,786$ - 638,750$
Total 34.50 6,110,945$ 34.00 8,074,035$ 36.85 7,723,651$ 2.85 (350,384)$
Personnel 3,482,199$ 3,995,904$ 4,117,740$ 121,836$
Operating 2,395,978 2,407,745 2,592,346 184,601
Interdepartmental Charges 106,753 306,561 312,050 5,489
Capital 95,569 1,335,834 672,436 (663,398)
Other Financing Uses 30,446 27,991 29,079 1,088
Total 6,110,945$ 8,074,035$ 7,723,651$ (350,384)$
General 32.00 4,260,761$ 33.00 5,001,872$ 35.35 5,102,233$ 2.35 100,361$
2011 Capital Improvement Bond 2.50 308,388 - - - - - -
Telecommunications - 557,025 1.00 767,374 1.25 730,326 0.25 (37,048)
Computer Replacement - 984,772 - 2,304,789 0.25 1,891,092 0.25 (413,697)
Total 34.50 6,110,945$ 34.00 8,074,035$ 36.85 7,723,651$ 2.85 (350,384)$
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
Network Administration
(WAN/LAN/Wireless)
Capital Improvement Program
Telephone Systems Administration
and Device Support
Custom Application Provision and
Related Support
Packaged Application Support
End-User Device and Office
Automation Administration and Tier
2 Support
Help Desk (Tier 1) Support
STAFFING AND EXPENDITURE BY FUND
Telecom Connectivity
EXPENDITURE BY CATEGORY
Citywide Telecommunications and
Computer Replacement Programs
IT Strategic Projects
IT Infrastructure Services Projects
187
City of Boulder
Library and Arts
2014 Annual Budget
$8,207,207
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 Arts Commission 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.
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.
Library and Arts
Administration
eServices
Public Services
Access Services
Arts and Culture
188
Library and Arts
Access Services
The Access Services division has oversight of services, programs, and facilities at
the Meadows and Reynolds branch libraries. This division also includes materials
circulation services, maintenance of patron accounts, administration of the courier,
holds and Prospector system, shelving, and maintenance of the automated
materials handling system. In addition, Access Services includes the operation of
Special Services and the homebound delivery program.
Arts and Culture
The Arts & Culture Division includes administration and oversight of the Film
Program, Concert Series, lectures, Canyon Gallery exhibits, Dance Bridge and Arts
Resource, community arts grants, an emerging public art program, support for the
Dairy Center for the Arts and The Boulder Museum of Contemporary Art, and
administrative support for the Arts Commission.
eServices
The eServices group is responsible for managing the library’s website and digital
branch, maintaining the catalog, circulation and acquisition software also known as
the Integrated Library System, providing information technology support to library
staff, as well as all of the ordering and cataloging of the physical materials that are
circulated to library patrons.
Public Services
Public Services includes core library services such as reference, reader’s advisory,
youth services, and selection of library materials, including electronic resources
such as e-books or informational databases.
In addition, Public Services includes access to the Carnegie Library for Local History
collection, programming and events for the library system, adult and family literacy
services, multi-cultural outreach, focused programming and outreach for youth and
the homebound delivery program.
189
Library and Arts
2013 Accomplishments
Completed design and construction bid process for the 2011 Capital Improvement
Bond-funded renovation project at the Main Library
Implemented new design of the library website in conjunction with the citywide website
project for enhanced patron usability
Participated in a digital preservation readiness assessment funded by the Institute of
Museum and Library Services Connecting to Collections grant of the Carnegie Branch
Library resources
Completed a selection process of a content management system to improve online
access of local history resources
Added computers to the teen space at the Meadows and Reynolds branch libraries and
introduced new early literacy computers at the Main Library and the Meadows and
Reynolds branches’ children’s areas
Reorganized the DVD collection by category (comedy, action, etc.) to improve patron
browsing
Coordinated with Boulder Valley School District to assess and align children’s library
resources with the Common Core curriculum requirements, enabling the library to
provide greater support to Boulder students
Table 6-38: Library and Arts Summary Budget
2012
Actual
2013
Approved
2014
Approved
Administration 8.75 9.00 9.00
Arts and Culture 3.25 3.25 3.25
Public Services 25.50 24.00 23.75
Access Services 30.13 31.54 33.91
eService 10.00 9.60 9.60
TOTAL STAFFING 77.63 77.39 79.51
Administration 1,460,639$ 1,348,109$ 1,427,242$
Arts and Culture 555,342 578,478 537,382
Public Services 1,795,100 1,893,944 1,793,328
Access Services 2,993,608 3,228,253 3,101,597
eServices 917,676 1,084,275 1,347,658
Capital Improvement Bond 20,481 - -
TOTAL EXPENDITURE 7,742,846$ 8,133,059$ 8,207,207$
General 528,059$ 558,882$ 578,205$
Library 7,194,307 7,574,177 7,629,002
Capital Improvement Bond 20,481 - -
TOTAL FUNDING 7,742,846$ 8,133,059$ 8,207,207$
STAFFING
EXPENDITURE
FUND
190
Library and Arts
Partnered with Boulder Valley School District to evaluate the effectiveness of the
library’s summer reading program in maintaining/improving students’ reading levels
over summer 2013
Implemented online arts grant application and award program and hired new arts and
cultural services manager.
Key Initiatives for 2014
Implement RFID technology at all library facilities to enhance material security and
reduce re-shelving time
Replace automated materials handling machine at the Main Library to increase speed,
accuracy, and efficiency of the material check-in process
Complete construction of the 2011 Capital Improvement Bond-funded renovation
project at the Main Library
Implement eCommerce service allowing patrons to pay fines online and at the self
checkout stations
Implement nationally-acclaimed Family Place Library program in the Main Library
children’s area
Introduce North Boulder library station, a service model that meets identified,
immediate, and targeted community library needs.
Table 6-39: Library and Arts Significant Changes Between 2013 and 2014 Budget
2013
Approved
Budget
2014
Approved
Budget
Total
Change
2013
FTE
2014
FTE
FTE
Change
North Boulder Library Station $ - $ 60,000 $ 60,000 0.00 1.00 1.00
North Boulder Library Station - increase General
Fund transfer to Library Fund $ - $ 205,000 $ 205,000 0.00 1.00 1.00
Total Changes, Library and Arts 265,000 $ 2.00
GENERAL FUND
LIBRARY FUND
191
Table 6-40: Library and Arts
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 5.25 856,900$ 5.50 707,981$ 5.50 688,084$ - (19,897)$
3.00 565,149 3.00 597,987 3.00 701,951 - 103,964
Volunteer Services 0.50 38,589 0.50 42,141 0.50 37,207 - (4,934)
Subtotal 8.75 1,460,639$ 9.00 1,348,109$ 9.00 1,427,242$ - 79,133$
Arts and Culture
Art Resource 0.50 31,204$ 0.50 31,823$ 0.50 33,197$ - 1,374$
Dance Bridge 0.50 27,420 0.50 28,986 0.50 28,151 - (835)
Arts Grant Programs - 220,569 - 227,234 - 232,234 - 5,000
2.05 154,889 2.05 168,149 2.05 159,760 - (8,389)
0.20 15,319 0.20 16,346 0.20 15,800 - (546)
- 46,392 - 46,392 - 46,392 - -
- 59,548 - 59,548 - 21,848 - (37,700)
Subtotal 3.25 555,342$ 3.25 578,478$ 3.25 537,382$ - (41,096)$
Public Services
2.50 212,306$ 2.50 233,635$ 2.25 165,285$ (0.25) (68,350)$
2.50 207,198 2.50 209,167 2.50 200,709 - (8,458)
12.50 834,973 11.50 868,871 11.50 837,723 - (31,148)
1.00 88,913 1.00 92,478 1.00 89,427 - (3,051)
0.75 59,805 0.75 62,554 0.75 63,332 - 778
6.25 391,906 5.75 427,239 5.75 436,852 - 9,613
Subtotal 25.50 1,795,100$ 24.00 1,893,944$ 23.75 1,793,328$ (0.25) (100,616)$
Access Services
18.95 2,037,123$ 20.39 2,265,526$ 20.76 1,921,042$ 0.37 (344,484)$
9.43 877,134 9.75 825,348 11.75 1,042,736 2.00 217,388
Prospector 1.75 79,350 1.40 137,379 1.40 137,819 - 440
Subtotal 30.13 2,993,608$ 31.54 3,228,253$ 33.91 3,101,597$ 2.37 (126,656)$
eServices
10.00 917,676$ 9.60 1,084,275$ 9.60 1,347,658$ - 263,383$
Subtotal 10.00 917,676$ 9.60 1,084,275$ 9.60 1,347,658$ - 263,383$
Capital Improvement Program - 20,481$ - -$ - -$ - -$
- 20,481$ - -$ - -$ - -$
Total 77.63 7,742,846$ 77.39 8,133,059$ 79.51 8,207,207$ 2.12 74,148$
Capital Improvement Program
BoulderReads! Adult and Family
Literacy Services
Library Facility and Asset
Maintenance
STAFFING AND EXPENDITURE BY PROGRAM
Main Library: Programming and
Events
Library Branch Programming:
Meadows, George Reynolds,
North Boulder Station
Main Library: Special Services &
Homebound Delivery
Support: Boulder Museum of
Contemporary Art (BMoCA)
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
Main Library: Access Services
and Facility
Main Library: Multi-Cultural
Outreach
Support: Dairy Center for the Arts
Main Library: Adult Services
Main Library: Youth Services
Carnegie Library: Facility and
Programming
Digital Services
Library Branch Services:
Meadows, George Reynolds,
North Boulder Station
192
Table 6-40: Library and Arts
Department Detail Page (Cont.)
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
Personnel 4,728,924$ 5,494,063$ 5,394,086$ (99,977)$
Operating 2,385,744 2,181,612 2,301,747 120,135
Interdepartmental Charges 581,038 457,384 511,374 53,990
Other Financing 47,140 - - -
Total 7,742,846$ 8,133,059$ 8,207,207$ 74,148$
General 2.00 528,059$ 2.00 558,882$ 3.00 578,205$ 1.00 19,323$
Library 75.63 7,194,307 75.39 7,574,177 76.51 7,629,002 1.12 54,825
Capital Improvement Bond - 20,481 - - - - - -
Total 77.63 7,742,846$ 77.39 8,133,059$ 79.51 8,207,207$ 2.12 74,148$
EXPENDITURE BY CATEGORY
STAFFING AND EXPENDITURE BY FUND
193
City of Boulder
Municipal Court
2014 Annual Budget
$2,047,118
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; program development; 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, jury commissioner functions, 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
194
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 6-41: Municipal Court Summary Budget
2013 Accomplishments
Restructured the probation office and incorporated the homeless resource initiative
across all probation officer responsibilities. The homeless resource initiative’s goal is
to partner with other community stakeholders, incentivize and assist homeless
offenders in accessing resources to which they may be entitled, improve their
circumstances, and decrease their criminal behavior
Began processing Minors in Possession of Marijuana violations using a screening and
treatment referral protocol similar to Minors in Possession of Alcohol cases
Launched online payments for eligible traffic, general, and animal violations
Planned for and tested a new Web-based software system to be implemented in early
2014. The current court software which handles traffic, general, and animal violations
will not be supported by the vendor beyond 2014.
2012
Actual
2013
Approved
2014
Approved
Administration 4.00 3.78 3.75
Adjudication 3.50 4.38 4.38
Case Management 8.75 10.00 10.00
TOTAL STAFFING 16.25 18.16 18.13
Administration 420,589$ 463,882$ 444,403$
Adjudication 513,199 551,484 571,137
Case Management 888,292 1,062,759 1,031,578
TOTAL EXPENDITURE 1,822,080$ 2,078,125$ 2,047,118$
General 1,822,080$ 2,078,125$ 2,047,118$
TOTAL FUNDING 1,822,080$ 2,078,125$ 2,047,118$
STAFFING
EXPENDITURE
FUND
195
Municipal Court
Key Initiatives for 2014
Implementation of the new Web-based court software
Assessment of the homeless resource initiative
Ongoing assessments of the minor in possession of alcohol as well as an assessment
of minor in possession of marijuana processing
Merge court, parking, and photo enforcement databases with the new financial
software system.
Table 6-42: Municipal Court Significant Changes Between 2013 and 2014 Budget
2013
Approved
Budget
2014
Approved
Budget
Total
Change
2013
FTE
2014
FTE
FTE
Change
Contribution to Justice Center Capital Improvements $ - $ 14,060 $ 14,060 0.00 0.00 0.00
Total Changes, Municipal Court 14,060 $ 0.00
GENERAL FUND
196
Table 6-43: Municipal Court
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 4.00 420,589$ 3.78 463,882$ 3.75 444,403$ (0.03) (19,479)$
Subtotal 4.00 420,589$ 3.78 463,882$ 3.75 444,403$ (0.03) (19,479)$
Adjudication
Adjudication 3.50 513,199$ 4.38 551,484$ 4.38 571,137$ - 19,653$
Subtotal 3.50 513,199$ 4.38 551,484$ 4.38 571,137$ - 19,653$
Case Management
Animal 0.75 93,365$ 1.00 105,210$ 0.67 83,913$ (0.34) (21,297)$
General 1.00 93,365 1.00 105,210 0.67 83,913 (0.34) (21,297)
Parking 2.00 228,846 2.00 232,725 2.00 238,452 - 5,727
Photo Enforcement 2.00 163,650 2.00 197,212 2.00 176,234 - (20,978)
Probation Services 2.00 215,700 3.00 317,192 4.00 365,154 1.00 47,962
Traffic 1.00 93,365 1.00 105,210 0.67 83,912 (0.34) (21,298)
Subtotal 8.75 888,292$ 10.00 1,062,759$ 10.00 1,031,578$ - (31,181)$
Total 16.25 1,822,080$ 18.16 2,078,125$ 18.13 2,047,118$ (0.03) (31,007)$
Personnel 1,323,313$ 1,656,177$ 1,611,111$ (45,066)$
Operating 448,490 371,199 384,042 12,843
Interdepartmental Charges 50,277 50,749 51,965 1,216
Total 1,822,080$ 2,078,125$ 2,047,118$ (31,007)$
General 16.25 1,822,080$ 18.16 2,078,125$ 18.13 2,047,118$ (0.03) (31,007)$
Total 16.25 1,822,080$ 18.16 2,078,125$ 18.13 2,047,118$ (0.03) (31,007)$
STAFFING AND EXPENDITURE BY FUND
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
EXPENDITURE BY CATEGORY
197
City of Boulder
Open Space and Mountain Parks
2014 Annual Budget
$27,730,616
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,
parking fee, and timesheet database management.
Open Space and Mountain Parks
Administration
Land and Visitor
Services
Resource System
Services
Real Estate and
Central Services
198
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
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 6-44: Open Space and Mountain Parks Summary Budget
2013 Accomplishments
Repaired Shadow Canyon Trail which was braided and difficult to follow
Repaired Bear Canyon Trail near the power line and the upper section located
immediately west of Mesa Trail
Rerouted the upper Big Bluestem Trail out of the riparian area
Constructed a trail in the West Sanitas/Wittemyer area
Constructed an Anemone Hill trail loop
2012
Actual
2013
Approved
2014
Approved
Administration 14.46 14.46 14.46
Real Estate and Central Services 5.86 5.86 6.36
Land and Visitor Services 30.38 30.38 33.38
Resource System Services 38.90 40.90 41.15
TOTAL STAFFING 89.60 91.60 95.35
Administration 1,293,644$ 1,996,038$ 2,117,901$
Real Estate and Central Services 604,097 698,903 760,858
Land and Visitor Services 4,279,644 4,310,016 4,355,283
Resource System Services 3,949,591 4,812,734 5,313,052
Capital Improvement Program, Cost Allocations
and Debt Service 12,808,818 14,777,186 15,183,522
TOTAL EXPENDITURE 22,935,795$ 26,594,877$ 27,730,616$
General 145,514$ 152,346$ 152,642$
Lottery 525,589 343,000 343,000
Open Space 22,264,693 26,099,531 27,234,974
TOTAL FUNDING 22,935,795$ 26,594,877$ 27,730,616$
STAFFING
EXPENDITURE
FUND
199
Open Space and Mountain Parks
Repaired the newly acquired portion Chapman Drive Trail and completed cosmetic
work on the switchback
Implemented an approved strategy for multi-use of Chapman Drive Trail
Constructed a new Chapman Drive Trailhead
Commenced construction of the Highway 93 underpass at the Community Ditch Trail
Installed a second sediment basin on Flagstaff Mountain to catch road sand run off
Conducted facility assessments for organic farm sites, livestock water improvements,
and long-term, system-wide soil sampling as part of the Grassland Plan
implementation
Completed photo documentation of areas anticipated to be affected by staff and visitor
access to white rocks cliffs on Weiser property
Participated in a multi-departmental data acquisition effort of light detection and radar
data. Data will inform fire and fuel modeling, forest and vegetation composition
inventories, trail planning slope, and aspect analysis
Inventoried North Trail Study Area butterflies and assessed bat communities in the
West Trail Study Area
Improved Boulder Creek including invasive species management, riparian planting,
seeding, fence work, grazing plan, fill removal, and irrigation improvements
Improved South Boulder Creek floodplain including invasive species management and
riparian planting
Restored South Boulder Creek floodplain grassland focusing on tree removal and
invasive species control
Completed repairs to the Weiser house including reroofing and exterior restoration.
Key Initiatives for 2014
Continue implementation of the West TSA and accomplish the following:
Complete improvements to Gregory Canyon Trailhead
Finish construction of Wittemyer and Anemone Hill new trail construction
Construct new Seal Rock Access Trail, Green Mountain West Ridge re-route and
4-Pines re-route
Start implementation of the Chautauqua Meadow site plan
Refine the trail maintenance program through the implementation of maintenance
zones and the use of the trail maintenance database to capture maintenance needs and
the necessary resource/time to complete the project
Increase volunteer opportunities within the trails program by focusing outreach effort
to local organizations and companies with a focus on trail maintenance and construc-
tion projects
Update Ranger database and streamline workflow
Assist in the transition of licensing and permitting applications to new LandLink Plat-
form
200
Open Space and Mountain Parks
Improve web presence, on-line, and mobile maps
Support Pro-cycle challenge with creative solutions to issues involving utilizing Flag-
staff as part of the course and protecting Open Space resources
Develop a long term vision and action plan to support OSMP Cultural Resources. The
management plan will include, but not be limited to:
Data management plan, including current conditions, GPS locations, in coop-
eration with State Office of History and Archaeology
Management plan and best management practices for currently held agricul-
tural properties
Management plan and best management practices for all newly acquired prop-
erties
Develop a repository for artifacts, including physical repository, protocol for
collection accession and de-accession
Develop a comprehensive interpretation plan for cultural resources throughout
system
Provide programs for people with disabilities
Provide education about the new enhanced Voice and Sight Dog Tag Program guide-
lines/rules
Expand outreach and educational programs to Spanish speakers.
Table 6-45: Open Space and Mountain Parks Significant Changes Between 2013 and
2014 Budget
2013
Approved
Budget
2014
Approved
Budget
Total
Change
2013
FTE
2014
FTE
FTE
Change
Enhanced Voice & Sight Dog Tag Program $ - $ 163,000 163,000 0.00 0.00 0.00
South Boulder Creek and Boulder Creek East
Restoration - 75,000 75,000 0.00 0.00 0.00
Cultural Resource Admin Assistant - 35,543 35,543 0.00 0.50 0.50
Repairs to Cultural Resources’ assets - 37,000 37,000 0.00 0.00 0.00
Water Resources Technician - 58,205 58,205 0.00 1.00 1.00
Maintenance III/Trails Specialist - 108,001 108,001 0.00 2.00 2.00
Reduce funding of seasonal trail crew leads - (85,400) (85,400) 0.00 0.00 0.00
Crew Equipment Replacement - 80,000 80,000 0.00 0.00 0.00
Increase in seasonal funding for sign staffing - 5,870 5,870 0.00 0.00 0.00
Research Resources for VMP, TSAs, GMAP and
FEMP - 45,000 45,000 0.00 0.00 0.00
Increase Standard IPM FTE - 24,562 24,562 0.00 0.25 0.25
Outfit Ranger Trucks - 61,658 61,658 0.00 0.00 0.00
Tough Books in Ranger Trucks, new RIS hire and
Servers - 25,500 25,500 0.00 0.00 0.00
Seasonal Research Activities - 21,700 21,700 0.00 1.00 0.00
Seasonal Health Care Costs - 100,000 100,000 0.00 1.00 0.00
Total Changes, Open Space and Mountain Parks 755,639 $ 3.75
OPEN SPACE FUND
201
Table 6-46: 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 1,176,774$ 13.45 1,893,222$ 13.45 2,010,283$ - 117,061$
1.01 116,871 1.01 102,816 1.01 107,619 - 4,803
Subtotal 14.46 1,293,644$ 14.46 1,996,038$ 14.46 2,117,901$ - 121,864$
Real Estate and Central Services
Cultural Resources Program 1.01 122,131$ 1.01 132,681$ 1.51 189,358$ 0.50 56,677$
Conservation Easement Compliance 1.01 92,313 1.01 113,157 1.01 111,376 - (1,781)
Real Estate Acquisition OSMP 1.26 115,162 1.26 144,752 1.26 148,266 - 3,514
Real Estate Services to OSMP 1.26 115,162 1.26 144,752 1.26 148,266 - 3,514
Real Estate Services to General Fund 1.32 159,329 1.32 163,561 1.32 163,593 - 32
Subtotal 5.86 604,097$ 5.86 698,903$ 6.36 760,858$ 0.50 61,955$
Land and Visitor Services
Agricultural Land Management 2.03 250,136$ 2.03 260,754$ 2.03 289,219$ - 28,465$
Community Services 8.41 940,533 8.41 941,224 8.41 1,003,250 - 62,026
Facility Management 5.24 788,576 5.24 774,950 5.24 875,893 - 100,943
Junior Rangers 0.53 262,607 0.53 252,332 0.53 175,887 - (76,445)
Rapid Response 1.04 134,597 1.04 101,373 1.04 99,738 - (1,635)
Signs 2.10 316,032 2.10 255,894 2.10 308,799 - 52,905
Trail Maintenance and Construction 4.73 784,837 4.73 911,898 6.73 647,850 2.00 (264,048)
4.20 543,565 4.20 497,330 4.20 553,324 - 55,994
Water Rights Administration 2.10 258,761 2.10 314,262 3.10 401,322 1.00 87,060
Subtotal 30.38 4,279,644$ 30.38 4,310,016$ 33.38 4,355,283$ 3.00 45,266$
Resource System Services
1.53 218,114$ 1.53 200,607$ 1.53 290,827$ - 90,220$
1.22 173,921 2.22 383,330 2.22 548,711 - 165,381
0.91 129,728 0.91 143,237 0.91 151,997 - 8,760
Integrated Pest Management 2.01 286,541 2.01 295,767 2.26 341,674 0.25 45,907
Monitoring & Visitation Studies 3.13 250,613 3.13 279,445 3.13 295,213 - 15,768
Payments to Fire Districts - 78,030 - 78,030 - 78,030 - -
Ranger Naturalist Services 17.69 1,464,952 17.69 1,741,055 17.69 1,771,440 - 30,385
4.18 334,684 4.18 507,672 4.18 542,816 - 35,144
3.65 354,036 4.65 530,681 4.65 557,913 - 27,232
1.22 173,921 1.22 179,009 1.22 192,881 - 13,872
3.36 485,052 3.36 473,902 3.36 541,551 - 67,649
Subtotal 38.90 3,949,591$ 40.90 4,812,734$ 41.15 5,313,052$ 0.25 500,318$
Capital Improvement Program - 3,142,146$ - 5,043,000$ - 7,353,000$ - 2,310,000$
Cost Allocation - 1,070,853 - 1,066,954 - 1,108,440 - 41,486
Debt Service - 8,595,819 - 8,667,232 - 6,722,082 - (1,945,150)
Subtotal - 12,808,818$ - 14,777,186$ - 15,183,522$ - 406,336$
Total 89.60 22,935,795$ 91.60 26,594,877$ 95.35 27,730,616$ 3.75 1,135,739$
Personnel 7,759,535$ 9,144,312$ 9,091,529$ (52,783)$
Operating 1,674,845 1,789,656 2,558,949 769,293
Interdepartmental Charges 799,303 808,723 796,656 (12,067)
Capital 2,548,257 5,118,000 7,453,000 2,335,000
Debt Service 8,595,819 8,667,232 6,722,082 (1,945,150)
Other Financing 1,558,036 1,066,954 1,108,400 41,446
Total 22,935,795$ 26,594,877$ 27,730,616$ 1,135,739$
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
EXPENDITURE BY CATEGORY
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
STAFFING AND EXPENDITURE BY PROGRAM
Capital Improvement Program, Cost
Allocations and Debt Service
Trailhead Maintenance and Construction
Dog Tag, Permit and Facility Leasing
Programs
202
Table 6-46: Open Space and Mountain Parks
Department Detail Page (Cont.)
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
STAFFING AND EXPENDITURE BY FUND
General 1.32 145,514$ 1.32 152,346$ 1.32 152,642$ - 296$
Lottery - 525,589 - 343,000 - 343,000 - -
Open Space 88.28 22,264,693 90.28 26,099,531 94.03 27,234,974 3.75 1,135,443
Total 89.60 22,935,795$ 91.60 26,594,877$ 95.35 27,730,616$ 3.75 1,135,739$
203
City of Boulder
Parks and Recreation
2014 Annual Budget
$26,583,717
The mission of the Department of Parks and Recreation is to provide safe, clean, and beautiful
parks and facilities and high-quality leisure activities for the community. These services enhance
health and well-being and promote economic vitality for long-term community sustainability. We
will accomplish our mission through creative leadership, environmentally sustainable practices,
and the responsible use of available resources.
Department Overview
Department Administration
The Administration Division 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 Division 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 Division 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
204
Parks and Recreation
Table 6-47: Parks and Recreation Summary Budget
2013 Accomplishments
Completed the Parks and Recreation Department Master Plan update and began
implementation of the action plan
Developed a community partnership at Burke Park for enhancements to the
Thunderbird Lake and park area
Completed Phase 1 of Valmont City Park, including a disc golf course
Completed various Capital Improvement Bond projects including the renovation and
refurbishment of several key park sites and amenities
Completed initial phase of the Pearl Street Mall irrigation renovation to improve water
efficiency and system operations
Created a partnership with Boulder County Open Space, City of Boulder Open space,
and the US Forest Service to assist with the training of the Boulder Mountain Bike Patrol
Training
Provided camp programs to over 5,000 youth participating in summer and school days
off camps
Collaborated with Water Resources and local nonprofits to produce first Boulder
Community Day event which focuses on water conservation education, noxious weed
eradication and activities to get kids active outdoors.
2012
Actual
2013
Approved
2014
Approved
Administration 17.37 17.37 15.87
Parks and Planning 55.50 56.50 55.00
Recreation 53.50 54.50 56.50
TOTAL STAFFING 126.37 128.37 127.37
Administration 2,322,940$ 2,374,724$ 2,310,004$
Parks and Planning 6,445,597 7,172,607 7,152,121
Recreation 9,234,422 9,580,860 9,963,204
Capital Improvement Program, 6,923,808 6,402,879 7,158,388
TOTAL EXPENDITURE 24,926,767$ 25,531,070$ 26,583,717$
General 4,419,294$ 4,615,506$ 4,543,696$
Lottery 538,655 493,000 493,000
.25 Cent Sales Tax 6,244,237 7,316,627 7,125,080
Recreation Activity 9,755,333 10,197,713 10,269,708
Permanent Parks and Recreation 2,846,611 2,713,536 2,783,289
Boulder Junction Improvement Fund - 194,688 1,068,944
Capital Development Fund - - 300,000
2011 Capital Improvement 3,072,637 - -
GASB 34 Governmental Consolidation (1,950,000) - -
TOTAL FUNDING 24,926,767$ 25,531,070$ 26,583,717$
STAFFING
EXPENDITURE
FUND
205
Parks and Recreation
Key Initiatives for 2014
Implement the Parks and Recreation Master Plan and organizational analysis by
aligning resources to focus on shifting practices where available funding is allocated to
operations and maintenance of existing parks and recreation facilities and facilitates
the delivery of programming with community partners
Continue to implement a department wide asset management tool for all Parks and
Recreation facilities
Participate in the citywide effort on the Civic Center Master Plan
Continue the planning, design, and construction of $8 million in capital projects from
the voter approved 2011 Capital Improvement Bond, including renovations and
enhancements at the Columbia Cemetery, Boulder Reservoir, neighborhood park
shelters, and parks and recreation facilities
Expand the department’s efforts to partner with organizations throughout the
community, including working with CU Environmental Design School, Growing Up
Boulder, Boulder Valley School District (BVSD), PLAY Foundation, and various wide city-
wide agencies on engaging citizens in the design, construction, and maintenance of
local parks
Continue developing the Reservoir Site plan and implementing a management plan for
the facility that balances the active recreation uses with the natural landscape to
promote sustainable values in the community
Develop the plan and design for Phase II of Valmont City Park.
Table 6-48: Parks and Recreation Significant Changes Between 2013 and 2014 Budget
2013
Approved
Budget
2014
Approved
Budget
Total
Change
2013
FTE
2014
FTE
FTE
Change
Transfer of IT Technical Manager from Parks and
Recreation to IT - reduction of General Fund transfer
to the Recreation Activity Fund $ - $ (94,718) $ (94,718) 0.00 (1.00)(1.00)
Forestry Tree Care $ - $ 60,000 $ 60,000 0.00 0.00 0.00
Increase funding for .50 Volunteer Coordinator - 42,547 42,547 0.00 0.50 0.50
Total Changes, Parks and Recreation 7,829 $ (0.50)
RECREATION ACTIVITY FUND
.25 CENT SALES TAX FUND
206
Table 6-49: Parks and Recreation
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 17.37 2,322,940$ 17.37 2,374,724$ 15.87 2,310,004$ (1.50) (64,720)$
Subtotal 17.37 2,322,940$ 17.37 2,374,724$ 15.87 2,310,004$ (1.50) (64,720)$
Parks and Planning
6.00 700,871$ 6.00 948,703$ 5.00 761,233$ (1.00) (187,470)$
Construction 6.00 313,137 6.00 451,803 5.00 198,432 (1.00) (253,371)
Forestry Operation 4.00 759,383 4.00 920,303 4.00 996,668 - 76,365
3.00 414,474 3.00 515,721 2.00 501,209 (1.00) (14,512)
28.00 3,610,669 30.00 3,538,872 32.00 3,989,294 2.00 450,422
1.50 247,898 1.50 197,268 1.00 141,231 (0.50) (56,037)
Planning 6.02 399,165 6.00 599,937 6.00 564,054 - (35,883)
Subtotal 55.50 6,445,597$ 56.50 7,172,607$ 55.00 7,152,121$ (1.50) (20,486)$
Recreation
Arts Programs and Services 3.11 254,041$ 3.11 316,403$ 3.11 284,898$ - (31,505)$
Dance Programs and Services 2.13 309,176 2.13 344,675 2.13 367,352 - 22,677
- 62,647 - 74,058 - 69,490 - (4,568)
7.00 1,220,679 7.00 1,324,136 7.00 1,324,193 - 57
Gymnastics Programs and Services 5.27 743,759 5.27 756,610 5.27 776,622 - 20,012
3.24 714,665 3.74 773,669 3.74 802,189 - 28,520
1.26 1,054,430 2.13 424,455 2.13 242,631 - (181,824)
16.01 2,142,482 15.82 2,898,607 15.82 3,121,668 - 223,061
3.98 801,682 3.80 853,779 3.80 915,553 - 61,774
3.25 674,761 3.25 754,907 3.25 797,088 - 42,181
5.00 651,799 5.00 587,624 5.00 600,604 - 12,980
1.00 328,919 - 188,500 2.00 378,942 2.00 190,442
Youth Recreation Opportunities 3.25 275,382 3.25 283,437 3.25 281,974 - (1,463)
Subtotal 53.50 9,234,422$ 54.50 9,580,860$ 56.50 9,963,204$ 2.00 382,344$
Capital Improvement Program - 6,301,110$ - 2,974,688$ - 3,518,944$ - 544,256$
Capital Refurbishment Program - - - 743,000 - 893,000 - 150,000
Cost Allocation - 377,248 - 352,256 - 365,886 - 13,630
Interdepartmental Transfers - - - - - 189,708 - 189,708
Debt Service - 245,450 - 136,785 - 2,190,850 - 2,054,065
Subtotal - 6,923,808$ - 6,402,879$ - 7,158,388$ - 755,509$
Total 126.37 24,926,767$ 128.37 25,531,070$ 127.37 26,583,717$ (1.00) 1,052,647$
Outdoor Pools, Aquatic Programs,
Services and Maintenance
Health and Wellness Programs and
Services
Sports Programs and Services
Variance -
2013 Approved to
2014 Approved 2012 Actual
2014 Approved
Budget
2013 Approved
Budget
Philanthropy, Volunteers,
Community Events, Historic and
Cultural Management
Flatirons Event Center
Management and Maintenance
Natural Resource Management
(IPM, Water, Wetland, Wildlife)
Reservoir Programs, Services and
Maintenance
Park Operations and Maintenance
Capital Improvement Program,
Interdepartmental Charges and
Debt Service
Therapeutic Recreation Program
and Services
Golf Course Programs, Services
and Maintenance
Recreation Center Operations and
Maintenance
Valmont City Park Programs,
Services and Maintenance
STAFFING AND EXPENDITURE BY PROGRAM
Athletic Field Maintenance
207
Table 6-49: Parks and Recreation
Department Detail Page (Cont.)
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2013 Approved to
2014 Approved 2012 Actual
2014 Approved
Budget
2013 Approved
Budget
Personnel 12,640,966$ 13,292,037$ 13,418,167$ 126,130$
Operating 5,535,877 4,878,191 4,764,198 (113,993)
Interdepartmental Charges 1,457,517 1,263,748 1,383,463 119,715
Capital 4,421,874 3,548,688 4,215,482 666,794
Debt Service 244,650 2,196,150 2,228,177 32,027
Other Financing 625,883 352,256 574,230 221,974
Total 24,926,767$ 25,531,070$ 26,583,717$ 1,052,647$
General 37.00 4,419,294$ 37.00 4,615,506$ 36.50 4,543,696$ (0.50) (71,810)$
Lottery - 538,655 - 493,000 - 493,000 - -
.25 Cent Sales Tax 24.37 6,244,237 25.37 7,316,627 26.37 7,125,080 1.00 (191,547)
Recreation Activity 56.50 9,755,333 57.50 10,197,713 56.00 10,269,708 (1.50) 71,995
Permanent Parks and Recreation 8.50 2,846,611 8.50 2,713,536 8.50 2,783,289 - 69,753
2011 Capital Improvement - 3,072,637 - - - - -
Capital Development Fund - - - - - 300,000 - 300,000
GASB 34 Governmental Consolidation - (1,950,000) - - - - -
Boulder Junction Improvement - - - 194,688 - 1,068,944 - 874,256
Total 126.37 24,926,767$ 128.37 25,531,070$ 127.37 26,583,717$ (1.00) 1,052,647$
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
208
[This page is intentionally blank.]
209
Police
Administration Operations Support and Staff
Services
City of Boulder
Police
2014 Annual Budget
$32,041,029
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.
210
Police
Table 6-50: Police Summary Budget
2013 Accomplishments
Developed a Neighborhood Impact Team, which is a group of officers assigned to
patrol the hill, mall, and the municipal campus areas in the evening. They are proactive
in enforcement to address the issues commonly found in this central district i.e.
alcohol, drugs, assaults, etc.
Completed the in–house DNA Lab in partnership with the Colorado Bureau of
Investigation
Approved the 2013 Master Plan
Filled a technical assistant position to provide technical and maintenance support to
the department.
Key Initiatives for 2014
Complete the Staffing and Space Analysis
Staff a Commander position to help with the managing and oversight of the Patrol
Watches, Animal Control, Traffic, Code Enforcement, and special events for the city
Acquire a new Records Management System (RMS) to provide more powerful data
management through crime analysis; allow public access of crime statistics, crime
mapping, and more efficient direct entry of data; traffic accident integration; better
property and evidence management; and more interoperability.
2012
Actual
2013
Approved
2014
Approved
Administration 7.00 7.00 7.00
Operations 196.00 196.00 199.00
Support and Staff Services 76.50 76.50 76.50
TOTAL STAFFING 279.50 279.50 282.50
Administration 738,228$ 1,052,831$ 1,072,915$
Operations 22,623,641 23,091,648 23,177,508
Support and Staff Services 7,447,125 7,602,543 7,790,606
TOTAL EXPENDITURE 30,808,994$ 31,747,022$ 32,041,029$
General 30,367,833$ 31,747,022$ 32,041,029$
Capital Improvement Bond 441,162 - -
TOTAL FUNDING 30,808,994$ 31,747,022$ 32,041,029$
STAFFING
EXPENDITURE
FUND
211
Police
Table 6-51: Police Significant Changes Between 2013 and 2014 Budget
2013
Approved
Budget
2014
Approved
Budget
Total
Change
2013
FTE
2014
FTE
FTE
Change
Greenwood Wildlife Rehabilitation - 3rd year of 3
year phase in $ 15,000 $ 20,000 $ 5,000 0.00 0.00 0.00
Records Management funded from Asset Forfeiture
Reserve - 950,000 950,000 0.00 0.00 0.00
Addition of 2 Sworn Officers - 185,000 185,000 0.00 2.00 2.00
Additional Commander - 154,834 154,834 0.00 1.00 1.00
Master Police Officer Compensation - 40,000 40,000 0.00 0.00 0.00
Non-personnel Expenses - 30,000 30,000 0.00 0.00 0.00
Total Changes, Police 1,364,834 $ 3.00
GENERAL FUND
212
Table 6-52: Police
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Department Administration 7.00 738,228$ 7.00 1,052,831$ 7.00 1,072,915$ - 20,084$
Subtotal 7.00 738,228$ 7.00 1,052,831$ 7.00 1,072,915$ - 20,084$
Operations
Accident Report Specialists 4.25 340,117$ 4.25 350,063$ 4.25 341,877$ - (8,186)$
Animal Control 6.00 478,862 6.00 516,576 6.00 552,764 - 36,188
Code Enforcement 3.00 243,164 3.00 240,760 3.00 261,099 - 20,339
Community Police Center 2.25 155,832 2.25 261,444 2.25 266,849 - 5,405
Crime Analysis Unit 2.00 218,966 2.00 171,249 2.00 170,626 - (623)
Crime Lab 2.00 171,249 2.00 228,490 2.00 226,179 - (2,311)
Crime Prevention 3.25 300,152 3.25 347,915 3.25 352,445 - 4,530
DUI Enforcement 1.00 96,582 1.00 131,691 1.00 131,826 - 135
General Investigations 8.75 1,166,750 8.75 1,046,605 8.75 1,069,040 - 22,435
Hill Unit 7.25 853,349 7.25 798,969 7.25 793,716 - (5,253)
Major Crimes Unit 9.50 1,426,964 10.25 1,206,493 10.25 1,230,328 - 23,835
Mall Unit 8.50 855,702 8.50 880,329 8.50 872,746 - (7,583)
Narcotics 4.00 453,539 4.00 500,694 4.00 499,634 - (1,060)
Patrol Watches I, II and III 90.25 9,877,755 88.25 10,360,294 91.25 10,760,034 3.00 399,740
Photo Enforcement 8.00 1,270,943 8.00 1,763,969 8.00 1,312,805 - (451,164)
School Resource Officers 5.75 559,959 5.75 605,263 5.75 600,143 - (5,120)
Special Enforcement Unit 2.00 173,192 2.00 201,383 2.00 199,651 - (1,732)
Special Events Response 0.75 84,130 0.75 64,092 0.75 60,236 - (3,856)
Specialized Investigations 7.75 1,167,541 9.00 1,084,396 9.00 1,106,107 - 21,711
Target Crime Team 4.00 878,824 4.00 430,104 4.00 427,372 - (2,732)
Traffic Enforcement 15.75 1,850,070 15.75 1,900,869 15.75 1,942,032 - 41,163
Subtotal 196.00 22,623,641$ 196.00 23,091,648$ 199.00 23,177,508$ 3.00 85,860$
Support and Staff Services
32.75 2,454,742$ 32.00 2,845,447$ 32.00 2,840,366$ - (5,081)$
Facility and Building Maintenance 7.25 919,565 7.25 939,509 7.25 949,677 - 10,168
Financial Services 4.00 967,933 4.00 1,044,278 4.00 1,108,840 - 64,562
Personnel 1.75 833,657 1.75 287,526 1.75 287,838 - 312
Property and Evidence 5.25 602,883 5.25 439,478 5.25 450,870 - 11,391
Records Management 20.50 1,419,723 21.25 1,392,006 21.25 1,451,930 - 59,923
Training 3.25 158,843 3.25 478,159 3.25 529,378 - 51,219
Victim Services 1.75 89,780 1.75 176,139 1.75 171,707 - (4,432)
Subtotal 76.50 7,447,125$ 76.50 7,602,543$ 76.50 7,790,606$ - 188,063$
Total 279.50 30,808,994$ 279.50 31,747,022$ 282.50 32,041,029$ 3.00 294,007$
Personnel 25,503,446$ 27,213,347$ 27,395,470$ 182,123$
Operating 3,129,493 2,914,265 2,627,530 (286,735)
Interdepartmental Charges 1,905,638 1,558,926 1,957,545 398,619
Capital 270,418 60,484 60,484 -
Total 30,808,994$ 31,747,022$ 32,041,029$ 294,007$
General 279.50 30,367,833$ 279.50 31,747,022$ 282.50 32,041,029$ 3.00 294,007$
Capital Improvement Bond - 441,162 - - - - - -
Total 279.50 30,808,994$ 279.50 31,747,022$ 282.50 32,041,029$ 3.00 294,007$
STAFFING AND EXPENDITURE BY FUND
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
EXPENDITURE BY CATEGORY
Police and Fire Communications
Center
213
City of Boulder
Public Works
2014 Annual Budget
$119,879,127
Department Overview
Development and Support Services (DSS)
DSS includes administration, information resources, building construction and code
enforcement, development review for public works, fleet services, and Facilities &
Asset Management (FAM).
Transportation
Transportation includes administration, airport, planning & operations (including
GO Boulder, traffic engineering and safety), project management, and
transportation maintenance.
Utilities
Utilities includes administration, planning and project management, distribution
and collection system maintenance, water resources and hydroelectric, water
treatment, wastewater treatment, and water quality environmental services.
Table 6-53: Public Works Summary Budget
Public Works
Development and
Support Services Transportation Utilities
2012
Actual
2013
Approved
2014
Approved
Development and Support Services 71.76 72.42 74.53
Transportation 60.53 59.78 60.09
Utilities 154.84 153.59 154.17
TOTAL STAFFING 287.13 285.79 288.79
Development and Support Services 35,741,376$ 25,784,801$ 28,509,890$
Transportation 36,951,876 33,684,077 34,729,825
Utilities 88,310,084 51,214,900 56,639,412
TOTAL EXPENDITURE 161,003,336$ 110,683,778$ 119,879,127$
STAFFING
EXPENDITURE
214
Public Works
Table 6-53: Public Works Summary Budget (Cont.)
2012
Actual
2013
Approved
2014
Approved
General 4,231,981$ 4,334,277$ 5,498,977$
Capital Development 386,953 132,292 73,105
Planning and Development Services 5,331,635 5,786,254 5,886,845
.25 Cent Sales Tax 450,262 450,262 450,262
Airport 485,687 558,932 2,015,389
Transportation 26,961,469 31,239,068 31,421,710
Transportation Development 1,768,828 716,748 917,490
Transit Pass General Improvement District 14,309 15,081 15,081
Fire Training Center Construction 323,115 - -
Boulder Junction Improvement 547,189 1,207,000 475,000
Water Utility 30,578,786 27,727,767 26,503,491
Wastewater Utility 52,980,855 15,882,091 16,039,376
Stormwater/Flood Management Utility 4,578,081 7,428,469 13,925,314
Fleet 9,223,020 11,764,668 11,159,324
Equipment Replacement 474,777 816,426 1,953,147
Facility Renovation and Replacement 14,670,757 2,624,443 3,544,617
Capital Improvement Bond 7,995,631 - -
TOTAL FUNDING 161,003,336$ 110,683,778$ 119,879,127$
FUND
215
Table 6-54: Public Works
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
STAFFING AND EXPENDITURE BY DIVISION
Divisions (non-administrative)
Development and Support Services 71.76 35,741,376$ 72.42 25,784,801$ 74.53 28,509,890$ 2.11 2,725,089
Transportation 60.53 36,951,876 59.78 33,684,077 60.09 34,729,825 0.31 1,045,748
Utilities 154.84 88,310,084 153.59 51,214,900 154.17 56,639,412 0.58 5,424,512
Total 287.13 161,003,336$ 285.79 110,683,778$ 288.79 119,879,127$ 3.00 9,195,349$
Personnel 24,505,508$ 25,537,349$ 25,457,730$ (79,619)$
Operating 37,680,412 26,558,791 28,816,359 2,257,568
Interdepartmental Charges 6,375,001 5,583,378 6,842,885 1,259,507
Capital 34,655,525 36,052,380 41,644,096 5,591,716
Debt Service 10,888,597 10,883,801 10,797,552 (86,249)
Other Financing 46,898,293 6,068,079 6,320,505 252,426
Total 161,003,336$ 110,683,778$ 119,879,127$ 9,195,349$
STAFFING AND EXPENDITURE BY FUND
General 13.13 4,231,981$ 13.13 4,334,277$ 13.24 5,498,977$ 0.11 1,164,700$
Capital Development - 386,953 - 132,292 - 73,105 - (59,187)
42.26 5,331,635 42.92 5,786,254 44.92 5,886,845 2.00 100,591
.25 Cent Sales Tax - 450,262 - 450,262 - 450,262 - -
1.20 485,687 1.20 558,932 1.20 2,015,389 - 1,456,457
Transportation 59.43 26,961,469 58.68 31,239,068 58.99 31,421,710 0.31 182,642
Transportation Development 0.20 1,768,828 0.20 716,748 0.20 917,490 - 200,742
- 14,309 - 15,081 - 15,081 - -
Fire Training Center Construction - 323,115 - - - - - -
Boulder Junction Improvement - 547,189 - 1,207,000 - 475,000 - (732,000)
Water Utility 74.88 30,578,786 74.88 27,727,767 74.57 26,503,491 (0.31) (1,224,276)
Wastewater Utility 57.72 52,980,855 56.72 15,882,091 57.12 16,039,376 0.40 157,285
21.44 4,578,081 21.19 7,428,469 21.68 13,925,314 0.49 6,496,845
Fleet 14.77 9,223,020 14.77 11,764,668 14.77 11,159,324 - (605,344)
Equipment Replacement 0.40 474,777 0.40 816,426 0.40 1,953,147 - 1,136,721
Capital Improvement Bond - 7,995,631 - - - - - -
1.70 14,670,757 1.70 2,624,443 1.70 3,544,617 - 920,174
Total 287.13 161,003,336$ 285.79 110,683,778$ 288.79 119,879,127$ 3.00 9,195,349$
Planning and Development
Services
Airport
Facility Renovation and
Replacement
Stormwater/Flood Management
Utility
Transit Pass General Improvement
District
EXPENDITURE BY CATEGORY
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
216
[This page is intentionally blank.]
217
City of Boulder
Public Works
Development and Support Services Division
2014 Annual Budget
$28,509,890
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.
Administration
Facilities and Asset
Management (FAM)
Fleet Services
Development
Services
Public Works - Division Development and
Support Services
218
Public Works
Development and Support Services Division
Facilities and Asset Management (FAM)
FAM provides major maintenance, renovation and replacement, and operations and
maintenance (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
the city-wide 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 6-55: Development and Support Services Division Summary Budget
2012
Actual
2013
Approved
2014
Approved
Administration 2.55 2.74 2.74
Development 39.71 40.18 42.18
Facility and Asset Management 14.73 14.73 14.84
Fleet 14.77 14.77 14.77
Capital Improvement Program, Cost Allocation
and Debt Service - - -
TOTAL PERSONNEL 71.76 72.42 74.53
Administration 266,778$ 339,986$ 331,675$
Development 4,154,416 4,534,726 4,608,219
Facility and Asset Management 18,297,964 6,076,870 9,494,622
Fleet 8,887,584 11,430,477 10,812,151
Capital Improvement Program, Cost Allocation
and Debt Service 4,134,634 3,402,742 3,263,223
TOTAL EXPENDITURE 35,741,376$ 25,784,801$ 28,509,890$
General 4,107,464$ 4,210,456$ 5,442,590$
Capital Development 386,953 132,292 73,105
Planning and Development Services 5,331,635 5,786,254 5,886,845
.25 Cent Sales Tax 450,262 450,262 450,262
Fire Training Center 323,115 - -
Fleet 9,223,020 11,764,668 11,159,324
Equipment Replacement 474,777 816,426 1,953,147
Facility Renovation and Replacement 14,670,757 2,624,443 3,544,617
Capital Improvement Bond 773,392 - -
TOTAL FUNDING 35,741,376$ $25,784,801 $28,509,890
STAFFING
EXPENDITURE
FUNDING
219
Public Works
Development and Support Services Division
2013 Accomplishments
Completed a number of significant development reviews, including 28th & Canyon Site
Review (Ead’s / Golden Buff), 970 28th St. Site Review (The Province), 950 28th St. Site
Review (Landmark Lofts II), 5460 Spine Site Review (The Alexan), 6655 Lookout Use
Review, Hogan Pancost Site Review and Annexation Planning Board Hearings, and 1906
28th Street (Trader Joe’s) Site Review
Completed the closing on the Depot Square project at Boulder Junction
Made progress on the implementation and adoption of the 2012 International Code
Council (ICC) Building and Energy Codes with local amendments
Made progress on the updates to the contractor licensing requirements
Completed enhancements and renovations to the East Boulder Community Center
locker room and family changing areas
Completed Fire Station #1 locker rooms and showers renovations
Launched employee engagement program for energy efficiency
Placed additional electric vehicle charging stations at Chautauqua Ranger Cottage,
Boulder Reservoir, and 1500 Pearl Street Garage with assistance from the Regional Air
Quality Council grant program
Completed various Capital Investment Strategy bond projects such as parking lot
repairs and HVAC replacements
Completed the Valmont Butte Voluntary Clean Up Program (VCUP) construction
Upgraded the Council Chambers to improve audio, video, and security.
Key Initiatives for 2014
Continue to implement the replacement of the Landlink Development and Information
Tracking System
Continue the update to the Design and Construction Standards process
Update mechanical, plumbing, and electrical permit fees
Update Green Building/Green Points regulations for deconstruction, demolition, and
active/passive solar
Complete Phase 4 for the Energy Performance Contract to include a renewables study
and additional HVAC upgrades
Complete Valmont Butte Voluntary Clean Up Program (VCUP) closure documents and
revised environmental covenants with the State
Complete the 13th Street Plaza VCUP construction
Complete Capital Investment Strategy bond project; in particular, the Main Library
Renovation, a new Wildland Fire facility, and ADA improvements
Update asset management program in coordination with the Parks and Recreation
Department.
220
Table 6-56: Development and Support Services Division Significant Changes Between
2013 and 2014 Budget
Public Works
Development and Support Services Division
Total
Change
2013
FTE
2014
FTE
FTE
Change
General Fund Non-Reimbursed Expenses for
Valmont Butte and 13th St. Plaza Clean Up $ - $ 950,000 $ 950,000 0.00 0.00 0.00
Operations and Maintenance/ Facilities Repair and
Renovation - 400,000 400,000 0.00 0.00 0.00
Building Construction $ - $ 63,000 $ 63,000 0.00 1.00 1.00
LandLink Development and Information Tracking
System Replacement project - 116,160 116,160 0.00 1.32 1.32
Rental Housing Licensing Program - 63,000 63,000 0.00 1.00 1.00
Total Changes, Public Works - Development and
Support Services 1,592,160 $ 3.32
PLANNING AND DEVELOPMENT SERVICES FUND
GENERAL FUND
2013
Approved
Budget
2014
Approved
Budget
221
Table 6-57: Development and Support Services Division
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Division Administration 2.55 266,778$ 2.74 339,986$ 2.74 331,675$ - (8,311)$
Subtotal 2.55 266,778$ 2.74 339,986$ 2.74 331,675$ - (8,311)$
Development
Building Inspection 7.36 769,995$ 8.31 923,886$ 8.47 939,979$ 0.16 16,093$
12.57 1,315,060 12.47 1,426,221 14.32 1,563,111 1.85 136,890
Building Code Enforcement 2.31 241,670 1.32 195,431 1.32 194,395 - (1,036)
Contractor Licensing 1.05 109,850 1.04 123,412 1.04 122,283 - (1,129)
0.70 73,233 1.30 137,142 2.30 193,765 1.00 56,623
Development Review 4.53 473,924 4.51 533,082 4.51 513,652 - (19,430)
Engineering Permits 9.02 943,662 9.02 968,115 8.02 859,693 (1.00) (108,422)
Base Map Data Maintenance 0.44 46,032 0.45 46,059 0.45 44,920 - (1,139)
GIS Services 0.82 85,787 0.82 85,353 0.82 83,749 - (1,604)
Comprehensive Planning 0.65 68,002 0.66 68,097 0.66 65,239 - (2,858)
Ecological Planning 0.08 8,370 0.08 10,063 0.08 10,096 - 33
Historic Preservation 0.18 18,831 0.19 17,865 0.19 17,337 - (528)
Subtotal 39.71 4,154,416$ 40.18 4,534,726$ 42.18 4,608,219$ 2.01 73,493$
Facility and Asset Management
0.40 456,832$ 0.40 798,436$ 0.40 1,934,458$ - 1,136,022$
3.26 2,685,073 3.26 2,492,553 3.29 3,655,890 0.03 1,163,337
9.37 2,195,769 9.37 2,168,166 9.45 2,236,962 0.08 68,796
1.70 12,960,291 1.70 617,715 1.70 1,667,312 - 1,049,597
Subtotal 14.73 18,297,964$ 14.73 6,076,870$ 14.84 9,494,622$ 0.11 3,417,752$
Fleet
Fleet Operations - Fueling 0.51 1,076,427$ 0.51 1,146,919$ 0.51 1,137,510$ - (9,408)$
2.36 397,866 2.36 423,921 2.36 420,926 - (2,996)
Fleet Operations - Repair 9.42 1,591,464 9.42 1,695,683 9.42 1,683,702 - (11,981)
Fleet Replacement 0.45 5,517,069 0.45 7,839,238 0.45 7,258,409 - (580,829)
2.03 304,758 2.03 324,716 2.03 311,603 - (13,113)
Subtotal 14.77 8,887,584$ 14.77 11,430,477$ 14.77 10,812,151$ - (618,326)$
Capital Improvement Program - 2,115,817$ - 1,225,953$ - 1,037,000$ - (188,953)$
Cost Allocation/Transfers - 1,315,568 - 1,326,084 - 1,383,728 - 57,644
Debt Service - 703,249 - 850,705 - 842,495 - (8,210)
Subtotal - 4,134,634$ - 3,402,742$ - 3,263,223$ - (139,519)$
Total 71.76 35,741,376$ 72.42 25,784,801$ 74.53 28,509,890$ 2.12 2,725,089$
Personnel 5,786,605$ 6,624,787$ 6,610,695$ (14,092)$
Operating 5,418,898 5,124,225 6,412,555 1,288,330
Interdepartmental Charges 2,779,818 2,077,567 3,101,790 1,024,223
Capital 12,382,937 9,775,480 10,158,626 383,146
Debt Service 703,249 850,705 842,495 (8,210)
Other Financing 8,669,867 1,332,037 1,383,728 51,691
Total 35,741,376$ 25,784,801$ 28,509,890$ 2,725,089$
Facility Operations and Maintenance
(Projects < $3000)
Facility Major Maintenance (Projects
> $3,000)
Equipment Replacement (non-Fleet)
STAFFING AND EXPENDITURE BY PROGRAM
Rental Housing Licensing &
Enforcement
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
Building Plan Review and Permit
Issuance
EXPENDITURE BY CATEGORY
Fleet Operations - Preventative
Maintenance
Facility Renovation and Replacement
Capital Improvement Program,
Radio Shop and Communications
Support
222
Table 6-57: Development and Support Services Division
Department Detail Page (Cont.)
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
General 12.63 4,107,464$ 12.63 4,210,456$ 12.74 5,442,590$ 0.11 1,232,134$
Capital Development - 386,953 - 132,292 - 73,105 - (59,187)
Planning and Development Services 42.26 5,331,635 42.92 5,786,254 44.92 5,886,845 2.00 100,591
.25 Cent Sales Tax - 450,262 - 450,262 - 450,262 - -
Fire Training Center - 323,115 - 0 - - - -
Fleet 14.77 9,223,020 14.77 11,764,668 14.77 11,159,324 - (605,344)
Equipment Replacement 0.40 474,777 0.40 816,426 0.40 1,953,147 - 1,136,721
Facility Renovation and Replacement 1.70 14,670,757 1.70 2,624,443 1.70 3,544,617 - 920,174
Capital Improvement Bond - 773,392 - - - - - -
Total 71.76 35,741,376$ 72.42 25,784,801$ 74.53 28,509,890$ 2.11 2,725,089$
STAFFING AND EXPENDITURE BY FUND
223
City of Boulder
Public Works
Transportation Division
2014 Annual Budget
$34,729,825
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
224
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 6-58: Transportation Division Summary Budget
2012
Actual
2013
Approved
2014
Approved
Administration 4.05 4.05 4.36
Airport 1.00 1.00 1.00
Planning and Operations 18.43 18.43 18.43
Project Management 15.42 15.42 15.42
Transportation Maintenance 17.58 16.83 16.83
Capital Improvement Program 4.05 4.05 4.05
TOTAL STAFFING 60.53 59.78 60.09
Administration 599,803$ 852,284$ 882,500$
Airport 307,637 433,948 336,744
Planning and Operations 8,352,409 8,886,527 9,276,877
Project Management 5,525,557 5,457,846 5,803,312
Transportation Maintenance 2,586,643 2,876,850 3,053,647
Capital Improvement Program 19,579,826 15,176,622 15,376,744
TOTAL EXPENDITURE 36,951,875$ 33,684,077$ 34,729,825$
General 124,515$ 123,821$ 56,387$
Airport 485,687 558,932 2,015,389
Transportation 26,789,107 31,062,495 31,250,478
Transportation Development 1,768,828 716,748 917,490
Transit Pass General Improvement District 14,309 15,081 15,081
Boulder Junction Improvement 547,189 1,207,000 475,000
Capital Improvement Bond 7,222,239 - -
TOTAL FUNDING 36,951,874$ 33,684,077$ 34,729,825$
STAFFING
EXPENDITURE
FUND
225
Public Works
Transportation Division
2013 Accomplishments
Made progress on Boulder Junction agreements, design, approvals, and contracting for
key public improvements (bridge over Goose Creek, Junction Place, Pearl Multi-way
Boulevard)
Improved regional connections on US 36 Managed Lane/Bus Rapid Transit, CDOT’s East
Arapahoe project, CDOT intersection improvements on Highway 119 at Jay Road, and
Niwot Road
Presented the progress made on the Transportation Master Plan (TMP) 5 -year Update
to Council in August
Made progress on Blue Ribbon Commission Transportation Funding Exploration
Coordinated with partners, such as
CU East Campus Planning – joint outreach and planning under the TMP Update
umbrella
Community Pass Feasibility Study with Boulder County – consultant selected,
analysis underway and initial results expected by late 2013
Eco Pass expansion with Boulder Valley School District- additional schools
enrolled faculty and staff
Made progress on capital improvement designs, approvals, and construction related to
leveraged funds and the 2011 capital bond program
Caught up on maintenance related to the Capital Bond and additional resources
targeting repair of existing system
Evaluated and developed a Snow and Ice Pilot Program for steep grade and significant
shaded areas during extended sub-freezing temperatures.
Key Initiatives for 2014
Receive acceptance from council on the TMP Update
Make progress and/or complete select segments of key public improvements in
Boulder Junction
Support integrated planning efforts related to
Civic Area Planning
East Arapahoe areas of change
CU East Campus planning and development
Boulder Junction – continued planning and implementation
Transit Planning – short and long-term supporting east Boulder area changes
Sustainable Streets and Centers
Access and Parking Management Strategy (AMPS)
Explore the concept of a Community Pass
Provide quality and timely implementation of Capital Bond projects and leverage
funding in the Capital Improvement Program.
226
Table 6-59: Transportation Division Significant Changes Between 2013 and 2014 Budget
Public Works
Transportation Division
2013
Approved
Budget
2014
Approved
Budget
Total
Change
2013
FTE
2014
FTE
FTE
Change
Snow and Ice Control Pilot $ - $ 50,000 $ 50,000 0.00 0.00 0.00
Transportation Maintenance and Increase to Via
Contribution - NPE addition - 752,901 752,901 0.00 0.00 0.00
One-time Increase for Transportation O&M and
Integrated Planning Efforts - 295,000 295,000 0.00 0.00 0.00
Total Changes, Public Works - Transportation 1,097,901 $ 0.00
TRANSPORTATION FUND
227
Table 6-60: Transportation Division
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Division Administration & Support 4.05 599,803$ 4.05 852,284$ 4.36 882,500$ 0.31 30,216$
Subtotal 4.05 599,803$ 4.05 852,284$ 4.36 882,500$ 0.31 30,216$
Airport
Airport Maintenance and Operations 1.00 307,637$ 1.00 433,948$ 1.00 336,744$ - (97,204)$
Subtotal 1.00 307,637$ 1.00 433,948$ 1.00 336,744$ - (97,204)$
Planning and Operations
Employee Transportation Program 0.50 51,282$ 0.50 56,659$ 0.50 56,387$ - (272)$
Forest Glen GID (Eco-Pass)- 14,309 - 15,081 - 15,081 - -
Multimodal Planning 3.84 825,000 3.84 702,891 3.84 760,079 - 57,188
Signal Maintenance and Upgrade 4.09 967,360 4.09 1,004,557 4.09 1,072,550 - 67,993
Signs and Markings 5.24 1,170,070 5.24 1,253,850 5.24 1,287,732 - 33,882
Street Lighting 0.09 1,201,263 0.09 1,471,648 0.09 1,472,408 - 760
Traffic Engineering 1.32 241,785 1.32 261,143 1.32 311,452 - 50,309
Transit Operations 1.14 3,163,089 1.14 3,294,977 1.14 3,421,719 - 126,742
Transportation System Management 0.20 83,354 0.20 80,621 0.20 104,389 - 23,768
Travel Demand Management 1.99 634,896 1.99 745,100 1.99 775,081 - 29,981
Subtotal 18.43 8,352,409$ 18.43 8,886,527$ 18.43 9,276,877$ - 390,350$
Project Management
Sidewalk Repair 0.90 270,907$ 0.90 302,302$ 0.90 314,657$ - 12,355$
Street Repair and Maintenance 14.52 4,954,650 14.52 4,855,544 14.52 5,188,655 - 333,111
3rd Party Construction - 300,000 - 300,000 - 300,000 - -
Subtotal 15.42 5,525,557$ 15.42 5,457,846$ 15.42 5,803,312$ - 345,466$
Transportation Maintenance
3.54 510,220$ 3.79 601,721$ 3.79 679,719$ - 77,998$
Graffiti Maintenance 1.45 128,533 1.45 122,755 1.45 123,650 - 895
Median Maintenance 6.34 585,921 5.34 656,230 5.34 655,270 - (960)
Street Snow and Ice Control 3.02 881,696 3.02 1,039,868 3.02 1,137,635 - 97,767
Street Sweeping 3.23 480,272 3.23 456,276 3.23 457,373 - 1,097
Subtotal 17.58 2,586,643$ 16.83 2,876,850$ 16.83 3,053,647$ - 176,797$
Capital Improvement Program 4.05 18,209,961$ 4.05 13,522,500$ 4.05 13,657,500$ - 135,000$
Interdepartmental Charges - 1,369,866 - 1,654,122 - 1,719,244 - 65,122
Debt Service - - - - - - - -
Subtotal 4.05 19,579,826$ 4.05 15,176,622$ 4.05 15,376,744$ - 200,122$
Total 60.53 36,951,875$ 59.78 33,684,077$ 60.09 34,729,825$ 0.31 1,045,747$
Personnel 5,882,045$ 5,381,114$ 5,687,157$ 306,043$
Operating 10,936,679 9,212,937 10,083,734 870,797
Interdepartmental Charges 1,752,426 1,818,915 1,854,620 35,705
Capital 13,907,649 15,412,656 15,185,070 (227,586)
Debt Service - - - -
Other Financing 4,473,077 1,858,455 1,919,244 60,789
Total 36,951,875$ 33,684,077$ 34,729,825$ 1,045,748$
Bikeways/Multi-Use Path
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
STAFFING AND EXPENDITURE BY PROGRAM
EXPENDITURE BY CATEGORY
Capital Improvement Program,
Interdepartmental Charges and
Debt Service
228
Table 6-60: Transportation Division
Department Detail Page (Cont.)
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
General 0.50 124,515$ 0.50 123,821$ 0.50 56,387$ - (67,434)$
Airport 1.20 485,687 1.20 558,932 1.20 2,015,389 - 1,456,457
Transportation 58.63 26,789,107 57.88 31,062,495 58.19 31,250,478 0.31 187,983
Transportation Development 0.20 1,768,828 0.20 716,748 0.20 917,490 - 200,742
- 14,309 - 15,081 - 15,081 - -
Boulder Junction Improvement - 547,189 - 1,207,000 - 475,000 - (732,000)
Capital Improvement Bond - 7,222,239 - - - - - -
Total 60.53 36,951,875$ 59.78 33,684,077$ 60.09 34,729,825$ 0.31 1,045,748$
Transit Pass General Improvement
District
STAFFING AND EXPENDITURE BY FUND
229
City of Boulder
Public Works
Utilities Division
2014 Annual Budget
$56,639,412
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.
Distribution and Collection 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
Distribution and
Collection System
Maintenance
Wastewater
Treatment
Public Works - Division of Utilities
230
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 6-61: Utilities Division Summary Budget
2012
Actual
2013
Approved
2014
Approved
Administration 11.37 11.37 11.95
Planning and Project Management 6.92 6.92 6.92
Distribution and Collection System Maintenance 45.00 45.25 45.25
Water Resources and Hydroelectric 7.00 7.00 7.00
Water Treatment 26.00 26.00 26.00
Wastewater Treatment 30.00 29.00 29.00
Water Quality Environmental Services 21.75 21.75 21.75
Capital Improvement Program 6.80 6.30 6.30
TOTAL STAFFING 154.84 153.59 154.17
STAFFING
231
Public Works
Utilities Division
2013 Accomplishments
Fully commissioned a new ultraviolet disinfection system at the WWTF
Completed a strategic plan for the Process Automation System (PAS) at the WWTF
Implemented power use monitoring at the WWTF to properly inventory and manage
power
Completed update of the Water Conservation Futures Study
Received the “Director’s Award” from the Partnership for Safe Water for both the
Betasso and Boulder Reservoir at 63rd Street Water Treatment Facilities
Completed Wonderland Creek Diagonal to Winding Trail Community and Environmental
Assessment Process (CEAP) with construction to begin in 2014
Finalized Power Purchase Agreement for the Boulder Canyon Hydro
Completed Kossler Reservoir concrete facing rehabilitation.
Key Initiatives for 2014
Participate in state water quality work groups and hearings to evaluate appropriate
water quality criteria and regulatory impacts
Conduct modifications to the IBM Lift Station to accommodate overflow protection
Implement optimization efforts and pre-design to address effluent nitrogen
compliance at the WWTF
Replace additional waterline to correspond with the timing of street reconstruction that
was part of the Capital Investment Bond Program
Continue right-of-way acquisition for the Carter Lake Pipeline project in anticipation of
construction in 2018
Begin preliminary design for replacing aging equipment at the Betasso Water Treatment
Facility and construction is anticipated to begin in 2016.
Table 6-61: Utilities Division Summary Budget (Cont.)
2012
Actual
2013
Approved
2014
Approved
Administration 1,757,978$ 2,025,756$ 2,076,140$
Planning and Project Management 1,904,478 2,068,935 2,087,168
Water Resources and Hydroelectric 2,169,830 2,072,539 2,035,907
Water Treatment 4,491,011 4,542,312 4,699,333
Wastewater Treatment 4,845,480 5,300,593 5,134,520
Water Quality Environmental Services 3,227,070 3,481,373 3,508,595
Distribution and Collection System Maintenance 5,670,731 5,988,774 5,851,410
Capital Improvement Program, Cost Allocation,
Transfers and Capital Payments 64,243,507 25,734,618 31,246,340
TOTAL EXPENDITURE 88,310,084$ 51,214,900$ 56,639,412$
Transportation 172,362$ 176,573$ 171,232$
Water Utility 30,578,786 27,727,767 26,503,491
Wastewater Utility 52,980,855 15,882,091 16,039,376
Stormwater/Flood Management Utility 4,578,081 7,428,469 13,925,314
TOTAL FUNDING 88,310,084$ 51,214,900$ 56,639,412$
EXPENDITURE
FUND
232
Public Works
Utilities Division
Table 6-62: Utilities Division Significant Changes Between 2013 and 2014 Budget
2013
Approved
Budget
2014
Approved
Budget
Total
Change
2013
FTE
2014
FTE
FTE
Change
Energy Costs $ - $ 110,400 $ 110,400 0.00 0.00 0.00
Legal Costs $ - $ 25,000 $ 25,000 0.00 0.00 0.00
Energy Costs - 85,270 85,270 0.00 0.00 0.00
Operating Savings - (204,099) (204,099) 0.00 0.00 0.00
Total Changes, Public Works - Utilities 16,571 $ 0.00
WATER UTILITY FUND
WASTEWATER UTILITY FUND
233
Table 6-63: Utilities Division
Department Detail Page
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Administration
Billing Services 5.75 785,867$ 5.75 828,158$ 5.75 814,363$ - (13,795)$
Division Administration 5.62 972,112 5.62 1,197,598 6.20 1,261,777 0.58 64,179
Subtotal 11.37 1,757,978$ 11.37 2,025,756$ 11.95 2,076,140$ 0.58 50,384$
Planning and Project Management
Flood Management 0.75 690,445$ 0.75 571,348$ 0.75 572,713$ - 1,365$
Planning and Project Management 6.17 1,214,032 6.17 1,497,587 6.17 1,514,455 - 16,868
Subtotal 6.92 1,904,478$ 6.92 2,068,935$ 6.92 2,087,168$ - 18,233$
Collection System Maintenance 13.95 1,634,470$ 13.95 1,706,003$ 14.20 1,649,970$ 0.25 (56,033)$
Distribution System Maintenance 14.95 1,972,317 14.95 2,045,111 14.45 1,967,915 (0.50) (77,196)
Flood Channel Maintenance 2.55 341,146 2.80 354,668 2.80 344,183 - (10,485)
Meter Operations 8.00 1,174,876 8.00 1,234,575 8.00 1,244,881 - 10,306
Storm Sewer Maintenance 5.55 547,922 5.55 648,417 5.80 644,461 0.25 (3,956)
Subtotal 45.00 5,670,731$ 45.25 5,988,774$ 45.25 5,851,410$ - (137,364)$
Water Resources and Hydroelectric
Hydroelectric Operations 3.00 480,741$ 3.00 443,280$ 3.00 411,838$ - (31,442)$
Raw Water Facilities Operations 2.00 367,144 2.00 392,743 2.00 368,719 - (24,024)
Water Resources Operations 2.00 1,321,945 2.00 1,236,516 2.00 1,255,350 - 18,834
Subtotal 7.00 2,169,830$ 7.00 2,072,539$ 7.00 2,035,907$ - (36,632)$
Water Treatment
Water Treatment Plants Operations 26.00 4,491,011$ 26.00 4,542,312$ 26.00 4,699,333$ - 157,021$
Subtotal 26.00 4,491,011$ 26.00 4,542,312$ 26.00 4,699,333$ - 157,021$
Wastewater Treatment
Marshall Landfill Operations - 23,534$ - 42,166$ - 35,000$ - (7,166)$
30.00 4,821,946 29.00 5,258,427 29.00 5,099,520 - (158,907)
Subtotal 30.00 4,845,480$ 29.00 5,300,593$ 29.00 5,134,520$ - (166,073)$
- 323,863$ - 313,145$ - 313,145$ - -$
Industrial Pretreatment 3.81 367,931 3.81 411,655 3.76 404,402 (0.05) (7,253)
Stormwater Permit Compliance 1.76 267,821 1.76 342,785 1.67 338,722 (0.09) (4,063)
Stormwater Quality Operations 3.70 431,882 3.70 444,224 3.95 463,218 0.25 18,994
Wastewater Quality Operations 3.99 514,857 3.99 540,772 3.96 588,304 (0.03) 47,532
Water Conservation 1.56 361,555 1.56 461,996 1.51 446,410 (0.05) (15,586)
Water Quality Operations 6.93 959,161 6.93 966,796 6.90 954,393 (0.03) (12,403)
Subtotal 21.75 3,227,070$ 21.75 3,481,373$ 21.75 3,508,595$ - 27,222$
Capital Improvement Program 6.80 17,996,037$ 6.30 10,267,098$ 6.30 15,640,500$ - 5,373,402$
Cost Allocation/ Transfers - 2,786,942 - 2,877,587 - 3,017,533 - 139,946
Debt Service and Windy Gap - 43,460,527 - 12,589,933 - 12,588,307 - (1,626)
Subtotal 6.80 64,243,507$ 6.30 25,734,618$ 6.30 31,246,340$ - 5,511,722$
Total 154.84 88,310,084$ 153.59 51,214,900$ 154.17 56,639,412$ 0.58 5,424,512$
Water Quality Environmental
Services
Hazardous Materials Management
Capital Improvement Program,
Cost Allocation, Transfers and
Capital Payments
STAFFING AND EXPENDITURE BY PROGRAM
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
Wastewater Treatment Plant
Distribution and Collection
System Maintenance
234
Table 6-63: Utilities Division
Department Detail Page (Cont.)
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Standard
FTE Amount
Variance -
2013 Approved to
2014 Approved2012 Actual
2014 Approved
Budget
2013 Approved
Budget
Personnel 12,836,857$ 13,531,448$ 13,159,877$ (371,571)$
Operating 21,324,835 12,221,629 12,320,070 98,441
Interdepartmental Charges 1,842,757 1,686,896 1,886,475 199,579
Capital 8,364,939 10,864,244 16,300,400 5,436,156
Debt Service 10,185,348 10,033,096 9,955,057 (78,039)
Other Financing 33,755,349 2,877,587 3,017,533 139,946
Total 88,310,084$ 51,214,900$ 56,639,412$ 5,424,512$
Transportation 0.80 172,362$ 0.80 176,573$ 0.80 171,232$ - (5,341)$
Water Utility 74.88 30,578,786 74.88 27,727,767 74.57 26,503,491 (0.31) (1,224,276)
Wastewater Utility 57.72 52,980,855 56.72 15,882,091 57.12 16,039,376 0.40 157,285
21.44 4,578,081 21.19 7,428,469 21.68 13,925,314 0.49 6,496,845
Total 154.84 88,310,084$ 153.59 51,214,900$ 154.17 56,639,412$ 0.58 5,424,512$
Stormwater/Flood Management
STAFFING AND EXPENDITURE BY FUND
EXPENDITURE BY CATEGORY
235
City of Boulder
FUND FINANCIALS
2014 Annual Budget
236 Table 7-01: General Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance33,344$ 38,530$ 29,99229,354$ 29,971$ 30,219$ 30,463$ 31,456$ Sources of FundsCurrent Revenue-Sales/Use Tax46,206$ 47,777$ 49,512$ 51,171$ 52,885$ 54,604$ 56,351$ 58,154$ Tax Increment (10th & Walnut) surplus1,242 1,284 530- - - - - Food Service Tax660 680 704728 752 777 803 829 Property Tax19,519 19,677 20,12020,647 21,267 21,905 22,562 23,239 Public Safety Property Tax4,917 4,951 5,0625,176 5,332 5,492 5,656 5,826 Cable TV Franchise & PEG Fees1,339 1,339 1,3391,352 1,366 1,380 1,393 1,407 Liquor Occupation Tax633 652 672692 712 734 756 779 Telephone Occupation Tax774 774 774774 774 774 774 774 Utility Occupation Tax16,000 6,000 6,1806,3656,5566,7536,9567,164Accommodation Tax4,267 4,395 5,3565,517 5,682 5,852 6,028 6,209 Admission Tax623 639 655671 688 705 722 741 Xcel Franchise Fee- - - - - - - - Specific Ownership Tax1,431 1,284 1,3101,336 1,362 1,390 1,417 1,446 Tobacco Tax357 357 357357 357 357 357 357 NPP and Other Parking Revenue174 174 157157 157 157 157 157 Meters-Out of Parking Districts555 555 545545 545 545 545 545 Sale of Other Services516 526 537548 559 570 581 593 Sale of Goods84 87 8992 95 97 100 103 Licenses554 400 412424 437 450 464 478 Court Fees and Charges2,299 2,200 2,2002,200 2,200 2,200 2,200 2,200 Parking Violations2,056 2,100 2,1002,100 2,100 2,100 2,100 2,100 Other Fines & Penalties25 26 2727 28 29 30 31 Court Awards-DUI, No Ins. & Seized Property146 150 155160 164 169 174 180 Photo Enforcement Revenue1,331 1,445 1,4451,445 1,445 1,445 1,445 1,445 Other Governmental689 350 361371 382 394 406 418 Interest Income341 300 303309 315 322 328 335 Rental Income127 131 135139 143 147 152 156 Other Revenue324 350 350350 350 350 350 350 Housing/Human Services Fees338 300 148151 154 157 160 163 Parks Fees (see Other Revenue)189 190 271 272 274 275 276 278 Sub-Total Revenue97,716$ 99,092$ 101,803$ 104,076$ 107,082$ 110,129$ 113,244$ 116,456$ GENERAL
237 Table 7-01: General Fund, 2014 Fund Financial Other Revenue-Grants1,086$ 756$ 798$ 605$ 561$ 560$ 560$ 562$ Carryovers and Supplementals from Add'l Revenue 574 - - - - - - Meters-Within Parking Districts2,917 2,800 2,8252,825 2,825 2,825 2,825 2,825 Trash Hauler Occupation Tax1,713 1,656 1,6631,670 1,681 1,697 1,707 1,707 Education Excise Tax (to Fund Balance Reserves)227 - - - - - - - Sub-Total Other Revenue5,943$ 5,786$ 5,286$ 5,100$ 5,067$ 5,082$ 5,092$ 5,094$ Transfers In-Cost Allocation - Current Opr Costs-All Funds7,546$ 7,557$ 7,841$ 8,233$ 8,480$ 8,734$ 8,996$ 9,266$ Other Transfers 1,315 81 116120 123 127 131 135 Mall Reimbursement from CAGID (see Revenue)- - - - - - - - Sub-Total Transfers In8,861$ 7,638$ 7,957$ 8,353$ 8,603$ 8,861$ 9,127$ 9,401$ Total Annual Sources 112,520$ 112,516$ 115,046$ 117,528$ 120,752$ 124,073$ 127,464$ 130,951$ 145,864$ 151,046$ 145,038$ 146,883$ 150,723$ 154,292$ 157,927$ 162,407$ Uses of FundsAllocations (excluding debt and transfers) -City Council180$ 203$ 220$ 227$ 233$ 240$ 248$ 255$ Municipal Court1,822 2,078 2,0472,096 2,159 2,227 2,296 2,368 City Attorney2,116 2,282 2,3402,412 2,485 2,563 2,643 2,726 City Clerk's Office634 637 633653 672 693 715 737 City Manager1,008 1,087 1,1361,171 1,207 1,244 1,283 1,323 West Nile Virus Program241 250 250250 250 250 250 250 Energy Strategy1, 21,033 2,203 2,3122,016 2,076 2,138 2,203 2,269 Conference and Visitors Bureau1,365 1,389 1,5591,701 1,760 1,816 1,878 1,937 Non-departmental152 114 348133 133 133 133 133 Cyber Café Loan Repayments- - 269- - - - - Citywide Memberships118 139 142142 142 142 142 142 Contingency196 159 159159 159 159 159 159 Fuel Contingency6 190 190190 190 190 190 190 Extraordinary Personnel Expense52 120 120120 120 120 120 120 Waste Reduction Project (6400 Arapahoe)1,222 - - - - - - - Total Sources (Including Beginning Fund Balance) 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedGENERAL
238 Table 7-01: General Fund, 2014 Fund Financial DUHMD/Parking Svcs1,204 1,292 1,2141,246 1,284 1,324 1,366 1,408 Communications757 827 842868 894 922 951 981 Unemployment & Volunteer Ins125 107 107110 114 117 121 125 Property & Casualty Ins.1,510 1,510 1,6101,610 1,610 1,610 1,610 1,610 Compensated Absences784 844 730753 775 800 825 850 Worker's Compensation (Refund)115 - - - - - - - Information Technology4,212 4,550 4,6504,794 4,939 5,093 5,252 5,416 IT/Technology Funding- 404 404404 404 404 404 404 IT/Telecommunications Funding48 48 4848 48 48 48 48 Human Resources1,614 1,734 2,2042,212 2,279 2,351 2,424 2,500 Finance3,168 3,233 3,5333,560 3,668 3,782 3,900 4,022 Campaign Financing- 46 - 46 - 46 - 46 Police30,368 31,747 32,04133,031 34,032 35,095 36,190 37,320 Fire16,470 16,546 17,48017,728 18,265 18,835 19,423 20,029 Public Works4,229 1,878 1,9742,035 2,097 2,163 2,230 2,300 Municipal Facilities Fund- 880 880880 880 880 880 880 Equipment Replacement- 26 2626 26 26 26 26 Facilities Renovation & Replacement- 1,550 2,6191,669 1,669 1,669 1,669 1,669 Parks4,419 4,616 4,5444,684 4,826 4,977 5,132 5,293 Library and Arts528 559 578596 614 633 653 673 Real Estate (Open Space)146 152 153158 163 168 173 178 Human Services6,776 6,714 6,6616,767 6,972 7,190 7,414 7,645 Housing132 173 158163 168 173 178 184 Humane Society Bldg Loan60 94 9494 94 94 94 94 Community Sustainability 2,313 2,735 1,9741,990 2,601 2,648 2,696 2,745 Police/Fire Old Hire Contribution376 376 626628 629 630 628 627 Boulder Junction Phase I- - - - - - - - Carryovers and Supplementals from Add'l Revenue- 574 - - - - - - Education Excise Tax Programs- - - - - - - - Adjustment to balance Pay Period 27 Reserve- (2,044) - - - - - - Sub-Total Uses of Funds89,499$ 92,022$ 96,876$ 97,369$ 100,639$ 103,593$ 106,546$ 109,681$ Debt-Existing Debt601$ -$ -$ -$ -$ -$ -$ -$ Pension Obligation Bonds688 686 689687 686 685 687 688 CIS Bonds2,755 3,995 3,9953,995 3,994 3,995 3,334 3,331 Waste Reduction Project (6400 Arapahoe)438 698 428423 421 424 421 423 Sub-Total Debt4,482$ 5,379$ 5,112$ 5,105$ 5,101$ 5,104$ 4,442$ 4,442$ 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedGENERAL
239 Table 7-01: General Fund, 2014 Fund Financial Transfers Out-Recreation Activity Fund1,548$ 1,594$ 1,453$ 1,498$ 1,543$ 1,591$ 1,641$ 1,692$ Planning and Development Services Fund1,971 2,130 2,1252,191 2,257 2,328 2,400 2,475 Affordable Housing Fund325 325 240240 240 240 240 240 Library Fund6,298 6,511 6,5876,698 6,901 7,116 7,338 7,567 Open Space Fund (Mountain Parks)1,026 1,072 1,1031,137 1,172 1,208 1,246 1,285 CAGID and UHGID Funds (Parking Meter Revenue) 1,800 1,875 1,9501,950 1,950 1,950 1,950 1,950 CAGID 10th & Walnut debt/costs- - - 371 356 365 349 359 Utilities Fund (Fire Training Center property)93 93 9393 93 93 93 93 Prop and Casualty Fund41 - - - - - - - Transportation Fund (excess Photo Enforcement Rev)106 - - - - - - - Fleet Fund (interfund loan for Valmont Butte)145 145 145145 145 145 145 145 Boulder Junction GID - Parking (interfund loan)- - - 115 107 96 80 80 Adjustment to balance Pay Period 27 Reserve- (290) - - - - - - Sub-Total Transfers Out13,353$ 13,455$ 13,696$ 14,438$ 14,764$ 15,132$ 15,482$ 15,887$ .15% Sales Tax Expenditures- Fund 117-$ -$ -$ -$ -$ -$ -$ -$ Sub-Total .15 Sales Tax-$ -$ -$ -$ -$ -$ -$ -$ Total Uses of Funds107,334$ 110,856$ 115,684$ 116,912$ 120,503$ 123,829$ 126,471$ 130,010$ Current Surplus (Deficit)5,186$ 1,660$ (637)$ 617$ 249$ 244$ 993$ 942$ Less One-Time Expenditures-$ (1,170)$ -$ -$ -$ -$ -$ -$ Annual Surplus (Deficit) 25,186$ 2,830$ (637)$ 617$ 249$ 244$ 993$ 942$ 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedGENERAL
240 Table 7-01: General Fund, 2014 Fund Financial Carryovers and Supplementals from Fund Balance-$ 6,440$ -$ -$ -$ -$ -$ -$ Encumbrance Carryovers from Fund Balance- 1,424 - - - - - - Total Carryovers-$ 7,864$ -$ -$ -$ -$ -$ -$ Use of Pay Period 27 Reserve-$ 2,334$ -$ -$ -$ -$ -$ -$ Ending Fund Balance BeforeReserves38,530$ 29,992$ 29,354$ 29,971$ 30,219$ 30,463$ 31,456$ 32,397$ ReservesReserved per 10% -15% reserve policy10,625$ 16,865$ 17,233$ 17,446$ 17,991$ 18,490$ 18,887$ 19,417$ Legally restricted fund balance1,414 1,414 1,414 1,414 1,414 1,414 1,414 1,414 Restricted by Management3,008 3,008 3,008 3,008 3,008 3,008 3,008 3,008 Wage Accrual Reserve (PP27)2,943 1,101 1,557 2,013 2,469 2,925 3,381 3,837 Total Designations17,990$ 22,388$ 23,212$ 23,881$ 24,882$ 25,837$ 26,690$ 27,676$ Ending Fund Balance After Designations20,540$ 7,604$ 6,142$ 6,090$ 5,337$ 4,625$ 4,766$ 4,721$ 2 Previously titled Clean Energy Study.1 The Utilities Occupation Tax expires at the end of 2017. Starting in 2018, if funding were not continued, either 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.20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedGENERAL
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242 Table 7-02: .25 Cent Sales Tax Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance3,085,100$ 3,566,024$ 809,323$ 871,108$ 741,321$ 974,189$ 1,353,948$ 1,382,635$ Sources of FundsSales Tax7,040,687$ 7,217,733$ 7,470,361$ 7,720,708$ 7,979,548$ 8,238,674$ 8,502,440$ 8,502,440$ Interest33,926 30,000 20,000 20,000 20,000 20,000 20,000 20,000 Intergovernmental Revenue- - - - - - - - Valmont City Park - - 50,000 25,000 25,000 25,000 25,000 25,000 Grants and Donations4,044 - - - - - - - Other Revenue96,766 96,766 96,766 96,766 96,766 96,766 96,766 96,766 Total Sources of Funds7,175,423$ 7,344,499$ 7,637,127$ 7,862,474$ 8,121,314$ 8,380,440$ 8,644,206$ 8,644,206$ Uses of FundsOperatingLand Operations and Maintenance1,503,066$ 1,698,904$ 1,921,249$ 1,929,074$ 2,967,656$ 3,027,009$ 3,087,549$ 3,149,300$ Valmont City Park Operations328,919 188,500 378,942 341,520 348,351 355,318 362,424 369,673 Dept. Administration570,188 610,432 664,124 684,047 704,569 725,706 747,477 769,901 Planning and Project Management127,814 199,233 187,218 192,835 198,620 204,578 210,716 217,037 Sports Field Maintenance548,546 631,703 480,633 490,245 500,050 510,051 520,252 530,657 Civic Park Complex7,740 75,000 75,000 75,000 75,000 75,000 75,000 75,000 Historical & Cultural90,607 50,000 50,000 50,000 50,000 50,000 50,000 50,000 FAM - Ongoing and Major Maintenance450,262 450,262 450,262 450,262 450,262 450,262 450,262 450,262 Capital Refurbishment Projects532,538 650,000 100,000 600,000 1,600,000 1,600,000 2,100,000 2,100,000 Cost Allocation 268,161 266,705 277,065 285,377 293,938 302,756 311,839 321,194 Debt Service2,195,450 2,196,150 2,190,850 2,193,900 - - - - Capital Improvement Program71,208 750,000 800,000 700,000 700,000 700,000 700,000 700,000 Carryover and Encumbrances- 2,334,311 - - - - - - Total Uses of Funds6,694,499$ 10,101,200$ 7,575,342$ 7,992,261$ 7,888,446$ 8,000,681$ 8,615,519$ 8,733,025$ Ending Fund Balance Before Reserves3,566,024$ 809,323$ 871,108$ 741,321$ 974,189$ 1,353,948$ 1,382,635$ 1,293,816$ ReservesNewcomer Legacy-$ -$ 187,949$ -$ -$ -$ -$ -$ Coulehan Memorial- - 32,711 - - - - - Pay Period 27 Reserve60,611 9,300 18,600 27,900 37,200 46,500 55,800 65,100 Sick/Vacation/Bonus Reserve179,124 184,498 190,033 195,734 201,606 207,654 213,883 220,300 Total Reserves239,735$ 193,798$ 429,293$ 223,634$ 238,806$ 254,154$ 269,683$ 285,400$ Ending Fund Balance After Reserves3,326,289$ 615,525$ 441,815$ 517,687$ 735,383$ 1,099,795$ 1,112,952$ 1,008,416$ .25 CENT SALES TAX
243 Table 7-03: Affordable Housing Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance3,938,626$ 15,142,349$ 17,982$ 30,763$ 43,544$ 56,325$ 69,106$ 81,887$ Sources of FundsCash In Lieu of Affordable Units12,773,101$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ Transfer from General Fund324,663 324,663 240,000 240,000 240,000 240,000 240,000 240,000 Proceeds from Line of Credit Projects 156,000 156,000 156,000 - - - - - Interest95,471 55,000 30,000 20,000 20,000 20,000 20,000 20,000 Housing Application Fees4,175 4,050 4,131 4,214 4,298 4,384 4,472 4,561 Other49,626 - - - - - - - Total Sources of Funds13,403,036$ 1,539,713$ 1,430,131$ 1,264,214$ 1,264,298$ 1,264,384$ 1,264,472$ 1,264,561$ Uses of FundsProgram Management409,521$ 380,332$ 445,527$ 463,348$ 481,882$ 501,157$ 521,203$ 542,051$ Cost Allocation44,091 44,130 45,844 47,678 49,585 51,569 53,631 55,777 Acquisition, Rehabilitation and Construction1,745,701 7,603,597 925,979 740,407 720,050 698,877 676,856 653,951 Project Carryover and Encumbrances- 8,636,021 - - - - - - Total Uses of Funds2,199,313$ 16,664,080$ 1,417,350$ 1,251,433$ 1,251,517$ 1,251,603$ 1,251,691$ 1,251,779$ Ending Fund Balance Before Reserves15,142,349$ 17,982$ 30,763$ 43,544$ 56,325$ 69,106$ 81,887$ 94,669$ ReservesSick/Vacation/Bonus Liability13,702$ 13,702$ 24,683$ 35,664$ 46,645$ 57,626$ 68,607$ 79,588$ Pay Period 27 Reserve12,561 4,280 6,080 7,880 9,680 11,480 13,280 15,080 Total Reserves26,263$ 17,982$ 30,763$ 43,544$ 56,325$ 69,106$ 81,887$ 94,669$ Ending Fund Balance After Reserves15,116,086$ -$ -$ -$ -$ -$ -$ -$ Notes:There is no requirement for a designated reserve as funds will only be allocated after they have been collected rather than based upon revenue projections. AFFORDABLE HOUSING
244 Table 7-04: Airport Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance390,014$ 398,952$ 759,616$ 692,724$ 776,872$ 865,698$ 956,618$ 1,049,650$ Sources of FundsAirport Rental425,351$ 438,111$ 535,735$ 551,807$ 568,361$ 585,412$ 602,974$ 621,063$ Fuel Flowage Fees11,117 8,303 8,303 8,303 8,303 8,303 8,303 8,303 Federal Grant11,289 - - - - - - - State Grant42,060 - 1,400,000 - - - - - Miscellaneous Revenues288 - - - - - - - Interest on Investments4,519 1,995 4,459 4,295 7,769 8,657 9,566 10,496 Sale of Land- 500,000 - - - - - - Estimated Revenue from ATB's & Carryover- 223,077 - - - - - - Total Sources of Funds494,625$ 1,171,486$ 1,948,497$ 564,405$ 584,433$ 602,372$ 620,843$ 639,863$ Uses of Funds(0.00)3.88%3.88%3.88%3.88%3.88%3.00%Airport Management307,637$ 433,948$ 336,744$ 346,846$ 357,252$ 367,969$ 379,008$ 390,379$ ###Transportation Administration16,241 25,875 25,686 26,457 27,251 28,068 28,910 29,777 ###Cost Allocation98,907 99,109 102,959 106,954 111,104 115,414 119,893 123,489 Capital Improvement Program62,901 - 1,550,000 - - - - - Appropriations from ATBs & Carryover- 251,890 - - - - - - Total Uses of Funds485,687$ 810,822$ 2,015,389$ 480,257$ 495,606$ 511,452$ 527,811$ 543,645$ Ending Fund Balance Before Reserves398,952$ 759,616$ 692,724$ 776,872$ 865,698$ 956,618$ 1,049,650$ 1,145,865$ ReservesDesignated Reserve105,697$ 139,733$ 116,347$ 120,064$ 123,901$ 127,863$ 131,953$ 135,911$ Sick & Vacation Liability Reserve8,964 9,233 9,510 9,795 10,089 10,392 10,704 11,025 Pay Period 27 Reserve - 2013 & 20245,836 1,920 3,220 4,520 5,820 7,120 8,420 9,720 Total Reserves120,497$ 150,886$ 129,077$ 134,380$ 139,811$ 145,375$ 151,076$ 156,656$ Ending Fund Balance After Reserves278,455$ 608,730$ 563,647$ 642,492$ 725,888$ 811,244$ 898,573$ 989,209$ AIRPORT
245 Table 7-05: Boulder Junction Access District (GID) - TDM Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance-$ 14,860$ 30,042$ 110,538$ 211,180$ 243,795$ 225,765$ 177,167$ Sources of Funds Property Tax18,346$ 17,601$ 17,601$ 74,505$ 99,735$ 113,784$ 152,100$ 152,100$ Ownership Tax883 - - - - - - - Payments In Lieu of Taxes - 47,800 113,064 122,259 74,279 58,281 36,858 36,858 Interest on Investment- 128 177 6,853 13,093 15,115 13,997 10,984 Total Sources of Funds19,229$ 65,529$ 130,842$ 203,617$ 187,107$ 187,180$ 202,955$ 199,942$ Uses of FundsTDM Admin Personnel-$ -$ -$ 9,632$ 10,017$ 10,417$ 10,834$ 11,267$ TDM Admin NPE4,3682,547 2,547 2,598 2,650 2,703 2,757 2,812 TDM Program Personnel- - - 19,745 20,535 21,356 22,210 23,099 Eco Pass- 45,000 45,000 66,979 117,301 163,518 207,176 207,176 Car Share- 1,200 1,200 2,035 340 1,975 1,816 1,816 Bike Share- 1,600 1,600 1,986 3,650 5,241 6,760 6,760 Total Uses of Funds4,368$ 50,347$ 50,347$ 102,974$ 154,492$ 205,211$ 251,554$ 252,930$ Ending Fund Balance Before Reserves14,860$ 30,042$ 110,538$ 211,180$ 243,795$ 225,765$ 177,167$ 124,179$ ReservesOperating Reserve437$ 5,035$ 5,035$ 10,297$ 15,449$ 20,521$ 25,155$ 25,293$ Total Reserves437$ 5,035$ 5,035$ 10,297$ 15,449$ 20,521$ 25,155$ 25,293$ Ending Fund Balance After Reserves14,424$ 25,008$ 105,503$ 200,883$ 228,346$ 205,244$ 152,011$ 98,886$ Note:Activity within this fund projected began in 2012. BOULDER JUNCTION ACCESS DISTRICT (GID) - TDM
246 Table 7-06: Boulder Junction Access District (GID) - Parking Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance1,881$ 7,074$ 21,313$ 35,662$ 3,797$ 6,011$ 8,422$ 11,043$ Sources of FundsProperty Tax13,741$ 26,041$ 26,041$ 139,848$ 176,879$ 185,125$ 261,757$ 261,757$ Ownership Tax662 781 781 4,195 5,306 5,554 7,853 7,853 Interest on Investment72 16 126 221 235 373 522 685 Short term garage parking revenue- - - 54,192 55,818 57,493 59,217 59,217 Long term garage parking revenue- - - 91,901 96,496 99,391 102,373 105,444 Transfer from CAGID for Operating Loan- - - - - - - - Transfer from GF for loan gap payment- - - 114,987 106,665 95,701 80,447 79,612 Total Sources of Funds14,475$ 26,838$ 26,948$ 405,345$ 441,400$ 443,636$ 512,169$ 514,567$ Uses of FundsParking Garage operations - Contract-$ -$ -$ 41,908$ 43,165$ 44,460$ 45,794$ 47,167$ BJAD - GID/ Parking - Admin Personnel- - - 10,017 10,418 10,834 11,268 11,718 BJGID/Admin NonPersonnel6,996 10,314 10,314 10,623 10,942 11,270 11,608 11,957 Transfers to Other Funds- - - - - - - - Payment to CAGID for operating loan2,2852,285 2,285 2,285 2,285 2,285 2,285 2,285 Payment to GF for gap loan- - - - - - - - Capital Acquisition- - - - - - 66,217 66,217 Lease Purchase payment to Pederson Development- - - 372,376 372,376 372,376 372,376 372,376 Total Uses of Funds9,282$ 12,599$ 12,599$ 437,209$ 439,186$ 441,226$ 509,548$ 511,721$ Ending Fund Balance Before Reserves7,074$ 21,313$ 35,662$ 3,797$ 6,011$ 8,422$ 11,043$ 13,889$ ReservesOperating Reserve928$ 1,260$ 1,260$ 43,721$ 43,919$ 44,123$ 50,955$ 51,172$ Total Reserves928$ 1,260$ 1,260$ 43,721$ 43,919$ 44,123$ 50,955$ 51,172$ Ending Fund Balance After Reserves6,146$ 20,053$ 34,402$ (39,924)$ (37,908)$ (35,701)$ (39,912)$ (37,283)$ Note:Activity within this fund projected began in 2011.BOULDER JUNCTION ACCESS DISTRICT (GID) PARKING
247 Table 7-07: Boulder Junction Improvement Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance946,590$ 1,436,505$ 784,273$ 1,034,280$ 1,232,855$ 1,032,944$ 568,751$ 1,214,062$ Sources of FundsTransportation DET2,062$ 243,716$ 572,877$ 215,305$ 113,490$ 126,347$ 73,806$ 458,979$ Transportation Use Tax159,224 101,508 75,875 26,836 33,663 5,664 270,510 60,779 GF Construction Use Tax429,906 258,847 193,482 68,432 85,840 14,444 689,800 154,987 Developer Fees70,000 - - - - - - - Parks Impact Fees- 348,592 506,425 176,030 136,061 134,568 77,704 543,083 Parks Use Tax66,343 42,295 31,615 11,182 14,026 2,360 112,712 25,325 Transfer - Parkland DET (Bldr Jcn)- 117,552 169,879 53,433 41,300 40,847 23,586 106,011 Transfer - Parkland DET (Citywide) 23,079 19,233 38,465 192,325 192,325 161,553 192,325 115,395 Transfer - Transportation CIP 200,000 200,000 200,000 - - - - - Interest on Investments13,667 10,990 5,333 7,033 8,383 7,024 3,868 8,256 Miscellaneous Revenues & Contributions72,823 - - - - - - - Estimated Revenue from ATB's & Carryover- 522,148 - - - - - - Total Sources of Funds1,037,104$ 1,864,881$ 1,793,951$ 750,575$ 625,089$ 492,807$ 1,444,311$ 1,472,815$ Uses of FundsTransportation: Development Coordination185,582$ 125,000$ 75,000$ 75,000$ 75,000$ 75,000$ 75,000$ -$ Traffic Signals190,550 - - - - 532,000 - - Junction Place Enhancements - Pearl to Goose Creek- 1,082,000 - - - - - - Junction Place Enhancements - Goose Creek to Bluff- - 400,000 477,000 - - - - Pearl Electrical Undergrounding171,057 - - - - - - - Parks:Pocket Park- 194,688 281,539 - 750,000 350,000 350,000 - Historic Depot- - 787,405 - - - - - Rail Plaza - - - - - - 374,000 1,500,000 Appropriations from ATBs & Carryover- 1,115,424 - - - - - - Total Uses of Funds547,189$ 2,517,112$ 1,543,944$ 552,000$ 825,000$ 957,000$ 799,000$ 1,500,000$ Ending Fund Balance 1,436,505$ 784,273$ 1,034,280$ 1,232,855$ 1,032,944$ 568,751$ 1,214,062$ 1,186,876$ BOULDER JUNCTION IMPROVEMENT
248 Table 7-08: Capital Development Fund, 2014 Fund Financial CAPITAL DEVELOPMENT20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance5,907,062$ 6,301,706$ 6,529,974$ 6,762,198$ 7,160,424$ 7,560,405$ 7,962,131$ 8,365,590$ Sources of FundsExcise Taxes86,483$ 91,000$ 138,310$ -$ -$ -$ -$ -$ Interest - Excise Taxes52,629 46,978 31,726 33,940 33,693 33,440 33,180 32,915 Impact Fees634,012 324,169 427,449 427,449 427,449 427,449 427,449 427,449 Interest - Impact Fees8,473 8,529 7,844 10,636 13,352 16,085 18,835 21,602 Total Sources of Funds781,597$ 470,676$ 605,329$ 472,025$ 474,494$ 476,974$ 479,464$ 481,966$ Uses of FundsCost Allocation16,290$ 16,339$ 16,974$ 17,483$ 18,008$ 18,548$ 19,104$ 19,678$ Excise Tax Administration5,779 5,953 6,131 6,315 6,505 6,700 6,901 7,108 Capital Improvement Program- Excise Tax- 110,000 50,000 50,000 50,000 50,000 50,000 50,000 Capital Improvement Program- Impact Fees364,883 - 300,000 - - - - - Carryovers & Encumbrances - Impact Fees- 110,117 - - - - - - Total Uses of Funds386,953$ 242,409$ 373,105$ 73,798$ 74,513$ 75,248$ 76,005$ 76,786$ Ending Fund Balance Before Reserves6,301,706$ 6,529,974$ 6,762,198$ 7,160,424$ 7,560,405$ 7,962,131$ 8,365,590$ 8,770,770$ ReservesRestricted Reserve - Excise Tax500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ 500,000$ Restricted Balance - Excise Tax4,871,551 4,877,237 4,974,168 4,934,310 4,893,490 4,851,682 4,808,857 4,764,986 Restricted Balance - Impact Fee930,155 1,152,736 1,288,029 1,726,114 2,166,915 2,610,449 3,056,733 3,505,784 Total Reserves6,301,706$ 6,529,974$ 6,762,198$ 7,160,424$ 7,560,405$ 7,962,131$ 8,365,590$ 8,770,770$ Ending Fund Balance After Reserves-$ -$ -$ -$ -$ -$ -$ -$ Note: Excise Tax Minimum Reserve $500,000.
249 Table 7-09: 2011 Capital Improvement Bond Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance3,177,039$ 46,345,629$ 22,370,596$ 394,322$ -$ -$ -$ -$ Sources of FundsTransfer from the General Fund281,229$ -$ -$ -$ -$ -$ -$ -$ Other Transfers634,213 - - - - - - - Interest Income123,860 329,054 131,987 2,445 - - - - Capital Improvement Bond Proceeds54,829,997 - - - - - - - Total Sources of Funds55,869,298$ 329,054$ 131,987$ 2,444.80$ -$ -$ -$ -$ Uses of FundsCapital Improvement Bond Capital Projects9,510,208$ 24,304,087$ 22,108,260$ 396,767$ -$ -$ -$ -$ Repayment to Downtown Commercial 300,000 - - - - - - - Repayment to Facility Renovation and 40,000 - - - - - - - Repayment to Permanent Parks and 230,000 - - - - - - - Repayment to Transportation Fund2,618,000 - - - - - - - Repayment to General Fund2,500 - - - - - - - Total Uses of Funds12,700,708$ 24,304,087$ 22,108,260$ 396,767$ -$ -$ -$ -$ Ending Fund Balance Before Reserves46,345,629$ 22,370,596$ 394,322$ -$ -$ -$ -$ -$ Total Reserves-$ -$ -$ -$ -$ -$ -$ -$ Ending Fund Balance After Reserves46,345,629$ 22,370,596$ 394,322$ -$ -$ -$ -$ -$ 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
250 Table 7-10: Climate Action Plan Fund, 2014 Fund Financial CLIMATE ACTION PLAN20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance1,354,159$ 829,694$ 101,867$ 101,867$ 101,867$ 101,867$ 101,867$ 101,867$ Sources of FundsClimate Action Plan Tax 1,849,907$ 1,849,786$ 1,840,000$ 1,830,800$ 1,821,646$ 1,812,538$ 453,134$ -$ Transfer from General Fund- - - - - - - - Interest10,940 214 5,600 5,572 5,544 5,516 1,379 - Miscellaneous10,729 - - - - - - - Grant Revenue51,298 - - - - - - - Total Sources of Funds1,922,874$ 1,850,000$ 1,845,600$ 1,836,372$ 1,827,190$ 1,818,054$ 454,514$ -$ Uses of FundsCAP Administration54,112$ 54,811$ 137,353$ 136,666$ 135,982$ 135,303$ 33,827$ -$ CAP Communications- 52,000 85,000 84,575 84,152 83,731 20,933 - Program Tracking and Evaluation- 175,000 110,458 109,906 109,356 108,809 27,202 - Boulder's Energy Future367,116 - - - - - - - Market Innovation- 275,000 180,000 179,100 178,205 177,313 44,328 - Transportation60,000 - - - - - - - EECBG Grant41,875 - - - - - - - Commercial Energy896,917 843,846 860,404 856,102 851,822 847,563 211,891 - Residential Energy1,027,318 449,343 472,385 470,023 467,673 465,335 116,334 - Carryover, Encumbrances and - 727,827 - - - - - - Total Uses of Funds2,447,338$ 2,577,827$ 1,845,600$ 1,836,372$ 1,827,190$ 1,818,054$ 454,514$ -$ Ending Fund Balance Before Reserves829,694$ 101,867$ 101,867$ 101,867$ 101,867$ 101,867$ 101,867$ 101,868$ Reserves Pay Period 27 - 2013 Reserve7,000$ 7,000$ 12,500$ 18,000$ 23,500$ 29,000$ 34,500$ 40,000$ Sick, Vacation, Liability Reserve1,939 2,007 2,077 2,150 2,225 2,303 2,384 2,467 Emergency Reserve50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 Total Reserves58,939$ 59,007$ 64,577$ 70,150$ 75,725$ 81,303$ 86,884$ 92,467$ Ending Fund Balance After Reserves770,755$ 42,860$ 37,290$ 31,717$ 26,141$ 20,564$ 14,983$ 9,401$ Note: CAP Tax sunsets in March of 2018.
251 Table 7-11: Community Development Block Grant Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ Sources of FundsFederal Grant Revenue Received573,616$ -$ -$ -$ -$ -$ -$ -$ Current Year Federal Grant- 719,969 684,180 684,180 684,180 684,180 684,180 684,180 Available Prior Years Grant Balances- 806,363 - - - - - - Sale Proceeds- - - - - - - - Third Party Reimbursements501 - - - - - - - Total Sources of Funds574,116$ 1,526,332$ 684,180$ 684,180$ 684,180$ 684,180$ 684,180$ 684,180$ Uses of FundsProgram Management177,420$ 277,468$ 170,355$ 176,317$ 182,488$ 188,875$ 195,486$ 202,328$ Cost Allocation27,936 27,798 28,878 30,033 31,234 32,484 33,783 35,135 Community Development and Housing Activities368,760 414,703 484,947 477,830 470,457 462,821 454,911 446,717 Program Carryover and Encumbrances- 806,363 - - - - - - Total Uses of Funds574,116$ 1,526,332$ 684,180$ 684,180$ 684,180$ 684,180$ 684,180$ 684,180$ 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)
252 Table 7-12: Community Housing Assistance Program Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance2,783,852$ 3,346,615$ 19,756$ 28,653$ 32,315$ 36,003$ 39,719$ 43,464$ Sources of Funds1,980,559$ 1,980,559 2,025,122 2,070,687 2,132,807 2,196,792 2,262,695 2,330,576 Base Property Tax1,963,493$ 1,570,851$ 1,593,682$ 1,636,360$ 1,689,854$ 1,740,551$ 1,806,645$ 1,874,724$ De-Bruced Property Tax- 427,440 431,440 440,349 449,156 462,630 462,630 462,630 Housing Excise Tax133,737 100,000 150,000 150,000 200,000 250,000 250,000 250,000 Interest74,802 28,290 19,780 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 Units943,596 - - - - - - - Other1,984.36 - - - - - - - Total Sources of Funds3,117,612$ 2,246,581$ 2,314,902$ 2,362,349$ 2,474,650$ 2,588,821$ 2,654,915$ 2,722,994$ Uses of FundsOperating:Program Management354,812$ 493,604 588,194$ 611,722$ 636,191$ 661,639$ 688,104$ 715,628$ Cost Allocation38,658 38,629 40,129 41,734 43,404 45,140 46,946 48,823 Excise Tax Administration5,779 5,953 6,131 6,315 6,504 6,700 6,900 7,108 Housing Project Grants/Funding: Acquisition, Rehabilitation and Construction2,155,601 2,633,875 1,671,550 1,698,915 1,784,863 1,871,626 1,909,220 1,947,660 Project Carryover and Encumbrances- 2,401,379 - - - - - - Total Uses of Funds2,554,850$ 5,573,440$ 2,306,005$ 2,358,687$ 2,470,962$ 2,585,105$ 2,651,171$ 2,719,219$ Ending Fund Balance Before Reserves3,346,615$ 19,756$ 28,653$ 32,315$ 36,003$ 39,719$ 43,464$ 47,240$ ReservesSick/Vacation/Bonus Reserve12,002$ 15,916$ 16,553$ 17,215$ 17,903$ 18,619$ 19,364$ 20,139$ Pay Period 27 Reserve11,187 3,840 12,100 15,100 18,100 21,100 24,100 27,100 Total Reserves23,189$ 19,756$ 28,653$ 32,315$ 36,003$ 39,719$ 43,464$ 47,240$ Ending Fund Balance After Reserves3,323,425$ -$ -$ -$ -$ -$ -$ -$ 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
253 Table 7-13: Compensated Absences Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance1,492,254$ 1,699,871$ 1,825,797$ 1,814,069$ 1,794,827$ 1,766,721$ 1,729,274$ 1,681,980$ Sources of FundsTransfer from the General Fund121,240$ 121,240$ -$ -$ -$ -$ -$ -$ 1% Transfer from the General Fund662,605 722,415 730,411 745,019 759,920 775,118 790,620 806,433 Interest on Investments 16,604 13,713 11,559 12,415 12,336 12,205 12,014 11,759 Total Sources of Funds800,449$ 857,368$ 741,970$ 757,435$ 772,255$ 787,323$ 802,634$ 818,193$ Uses of FundsRetirement and Termination Payout557,472$ 695,976$ 716,855$ 738,361$ 760,511$ 783,327$ 806,827$ 831,031$ Cost Allocation35,361 35,466 36,843 38,317 39,849 41,443 43,101 44,825 Total Uses of Funds592,833$ 731,442$ 753,698$ 776,677$ 800,361$ 824,770$ 849,928$ 875,857$ Ending Fund Balance 1,699,871$ 1,825,797$ 1,814,069$ 1,794,827$ 1,766,721$ 1,729,274$ 1,681,980$ 1,624,316$ COMPENSATED ABSENCES
254 Table 7-14: Computer Replacement Fund, 2014 Fund Financial COMPUTER REPLACEMENT 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance5,887,354$ 6,708,650$ 6,127,048$ 6,048,730$ 5,529,284$ 5,655,826$ 5,574,077$ 5,065,493$ Sources of FundsTransfer In - Worksation contributions1,740,490$ 1,695,704$ 1,771,110$ 1,779,966$ 1,788,865$ 1,797,810$ 1,806,799$ 1,815,833$ Charges to External entities1,481 - - - - - - - Misc Used Equipment Sales9,270 - - - - - - - Interest54,827 45,619 45,018 41,131 37,599 38,460 37,904 34,445 Total Sources of Funds1,806,068$ 1,741,323$ 1,816,128$ 1,821,097$ 1,826,465$ 1,836,269$ 1,844,702$ 1,850,278$ Uses of FundsComputer Replacements 223,489$ 425,000$ 490,694$ 511,971$ 487,592$ 511,971$ 537,570$ 564,448$ Departmental Surplus- - 268,000 - - - - - City-Wide Replacements748,454 1,885,058 1,119,032 1,815,071 1,198,695 1,392,275 1,801,807 2,495,386 Cost Allocation12,829 12,867 13,367 13,501 13,636 13,772 13,910 14,049 Total Uses of Funds984,772$ 2,322,925$ 1,891,092$ 2,340,543$ 1,699,922$ 1,918,018$ 2,353,286$ 3,073,883$ Ending Fund Balance Before Reserves6,708,650$ 6,127,048$ 6,052,084$ 5,529,284$ 5,655,826$ 5,574,077$ 5,065,493$ 3,841,888$ ReservesReplacement ReserveBeginning Reserve Requirement 3,349,179$ 3,977,323$ 3,194,777$ 3,559,659$ 3,422,161$ 3,894,444$ 4,277,751$ 4,327,844$ Annual Increase to Replacement Reserve849,463 701,811 702,864 738,007 774,907 813,652 895,709 940,494 Decrease for Replacement Purchases(221,318) (1,484,357) (337,982) (875,504) (302,624) (430,345) (845,616) (1,431,760) Total Reserves3,977,323$ 3,194,777$ 3,559,659$ 3,422,161$ 3,894,444$ 4,277,751$ 4,327,844$ 3,836,578$ Ending Fund Balance After Reserves2,731,327$ 2,932,271$ 2,492,426$ 2,107,123$ 1,761,382$ 1,296,326$ 737,649$ 5,310$
255
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256 Table 7-15: Downtown Commercial District Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance3,305,492$ 4,334,420$ 3,860,107$ 4,924,669$ 6,050,476$ 7,187,316$ 8,251,323$ 9,235,664$ Sources of FundsProperty/Owner. Tax1,099,435$ 1,085,126$ 1,105,829$ 1,127,946$ 1,150,505$ 1,173,515$ 1,196,986$ 1,220,925$ Short Term Fees 1,627,296 1,455,125 1,600,625 1,617,805 1,632,127 1,646,592 1,661,201 1,672,804 Long Term Fees2,528,330 2,489,160 2,660,973 2,660,973 2,767,412 2,767,412 2,791,820 2,791,820 Meterhood & Tokens 31,280 35,000 35,000 35,000 35,000 35,000 35,000 35,000 Interest38,844 34,602 22,775 30,533 37,513 44,561 51,158 57,261 Rental Income161,566 185,000 180,500 182,300 184,118 185,954 187,809 189,682 Miscellaneous324,818 21,138 20,535 20,618 20,701 20,785 20,870 20,956 Transfers In Meters1,400,000 1,475,000 1,525,000 1,525,000 1,525,000 1,525,000 1,525,000 1,525,000 Transfer in for 1000 Walnut - - - 371,208 356,263 364,751 348,807 359,495 Tax Increment Financing1,765,929 1,462,295 889,575 - - - - - 10th and Walnut Other Revenue7,832,91638,76439,151 39,543 39,938 40,338 40,741 41,149 Total Sources of Funds16,810,415$ 8,281,210$ 8,079,963$ 7,610,926$ 7,748,577$ 7,803,908$ 7,859,392$ 7,914,092$ Uses of FundsParking Operations1,678,014$ 1,921,807$ 1,935,867$ 1,992,343$ 2,050,659$ 2,110,880$ 2,173,074$ 2,237,311$ Major Maintenance/Improvements - Parking613,600 250,000 250,000 250,000 250,000 250,000 250,000 250,000 Downtown & University Hill Management Division910,714 994,184 997,394 1,029,038 1,061,782 1,095,668 1,130,737 1,167,035 Eco-Pass Program773,750 793,125 843,125 859,988 877,187 894,731 912,626 930,878 Major Maintenance/Improvements - Downtown204,741 225,000 225,000 104,040 106,121 108,243 110,408 110,408 Sick/Vacation Accrual25,636 12,555 12,555 13,057 13,579 14,123 14,688 15,275 Capital Replacement Reserve190,675 165,675 165,675 165,675 165,675 165,675 165,675 165,675 Series 1998 - Debt1,007,283 1,008,000 1,012,910 1,016,920 1,021,498 1,024,093 1,030,013 - Bond Refunding8,017,672 - - - - - - - Series 2003 (10th and Walnut) - Debt911,558 927,752 817,214 819,301 821,088 822,574 823,761 826,890 Cost Allocation 231,199 229,373 238,283 247,814 257,727 268,036 278,757 289,907 Carryover, Encumbrances and Adjustments- 1,290,035 - - - - - - Excess TIF to City of Boulder1,242,282 950,572 529,933 - - - - - Total Uses of Funds15,807,123$ 8,768,078$ 7,027,956$ 6,498,176$ 6,625,317$ 6,754,024$ 6,889,739$ 5,993,379$ Less: Sick/Vacation Accrual Adjustment(25,636)$ (12,555)$ (12,555)$ (13,057)$ (13,579)$ (14,123)$ (14,688)$ (15,275)$ Ending Fund Balance Before Reserves4,334,420$ 3,860,107$ 4,924,669$ 6,050,476$ 7,187,316$ 8,251,323$ 9,235,664$ 11,171,652$ DOWNTOWN COMMERCIAL DISTRICT
257 Table 7-15: Downtown Commercial District Fund, 2014 Fund Financial (Cont.) 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedReservesDesignated Reserve439,713$ 436,235$ 442,962$ 441,414$ 452,500$ 463,932$ 475,721$ 487,658$ Pay Period 27 - 2013 Reserve60,93672,73686,23699,736113,236126,736140,236153,736Sick and Vacation Liability Reserve130,670143,225155,780168,837182,417196,539211,227226,502Reserve-CAGID 10th and Walnut Debt Service285,089285,089285,089285,089285,089285,089285,089285,089Total Reserves916,408$ 937,285$ 970,067$ 995,076$ 1,033,242$ 1,072,296$ 1,112,273$ 1,152,985$ Ending Fund Balance After Reserves3,418,012$ 2,922,822$ 3,954,603$ 5,055,400$ 6,154,074$ 7,179,027$ 8,123,392$ 10,018,667$
258 Table 7-16: Equipment Replacement Fund, 2014 Fund Financial 20122013201420152016201720182019Actual RevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance5,655,567$ 6,126,607$ 4,918,163$ 3,767,347$ 4,013,434$ 4,289,839$ 4,607,033$ 5,117,896$ Sources of FundsDepartment Contributions866,821$ 740,843$ 773,314$ 796,513$ 820,409$ 845,021$ 870,372$ 896,483$ Interest on Investments 50,238 30,234 29,017 23,358 24,883 26,597 28,564 31,731 Estimated Revenue from ATB's & Carryover- 35,324 - - - - - - Miscellaneous Revenues28,758 - - - - - - - Total Sources of Funds945,817$ 806,401$ 802,331$ 819,871$ 845,292$ 871,618$ 898,935$ 928,214$ Uses of FundsEquipment Purchases428,140$ 756,347$ 1,892,623$ 511,444$ 504,677$ 488,289$ 319,954$ 442,375$ Support Services28,692 42,089 41,835 43,090 44,383 45,714 47,086 48,498 Cost Allocation17,946 17,990 18,689 19,250 19,827 20,422 21,035 21,666 Appropriations from ATBs & Carryover- 1,198,420 - - - - - - Total Uses of Funds474,778$ 2,014,846$ 1,953,147$ 573,784$ 568,887$ 554,426$ 388,074$ 512,539$ Ending Fund Balance Before Reserves6,126,607$ 4,918,163$ 3,767,347$ 4,013,434$ 4,289,839$ 4,607,033$ 5,117,896$ 5,533,572$ ReservesPay Period 27 Reserve1,140$ 255$ 505$ 755$ 1,005$ 1,255$ 1,505$ 1,755$ Department Balances6,125,467 4,917,908 3,766,842 4,012,679 4,288,834 4,605,778 5,116,391 5,531,817 Total Reserves6,126,607$ 4,918,163$ 3,767,347$ 4,013,434$ 4,289,839$ 4,607,033$ 5,117,896$ 5,533,572$ Ending Fund Balance After Reserves-$ -$ -$ -$ -$ -$ -$ -$ Note: Minimum Fund Balance: $636,783 or 10% Projected Equipment Replacement Value.EQUIPMENT REPLACEMENT
259 Table 7-17: Facility Renovation and Replacement Fund, 2014 Fund Financial 20122013201420152016201720182019Actual RevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance7,688,579$ 7,163,815$ 2,475,606$ 2,824,881$ 2,890,600$ 2,889,023$ 3,367,438$ 3,986,434$ Sources of FundsDepartment Contributions1,809,891$ 480,985$ 480,985$ 480,985$ 480,985$ 480,985$ 480,985$ 480,985$ Transfers From Major Maintenance1,468,841 1,549,778 2,700,841 1,750,841 1,750,841 1,750,841 1,750,841 1,750,841 Energy Performance Contract10,395,793 825,000 697,121 672,121 672,121 672,121 672,121 672,121 Other Revenues370,459 - - - - - - - Interest Earnings101,010 50,916 14,945 15,866 16,274 15,768 18,734 18,852 Estimated Revenue from ATB's & Carryover- 149,679 - - - - - - Total Sources of Funds14,145,993$ 3,056,358$ 3,893,892$ 2,919,813$ 2,920,221$ 2,919,715$ 2,922,681$ 2,922,799$ Uses of FundsOperating Project Expenses2,221,051$ 594,000$ 1,644,000$ 694,000$ 694,000$ 694,000$ 694,000$ 694,000$ Energy Performance Contract10,719,381 - - - - - - - Support Services27,279 23,716 23,312 24,011 24,732 25,474 26,238 27,025 Cost Allocation45,967 46,022 47,810 49,244 50,722 52,243 53,811 55,425 Energy Efficiency Lease695,829 850,705 842,495 856,839 875,344 900,583 929,637 960,079 Capital Improvements Program961,251 1,110,000 987,000 1,230,000 1,277,000 769,000 600,000 2,200,000 Appropriations from ATBs & Carryover- 5,120,124 - - - - - - Total Uses of Funds14,670,758$ 7,744,567$ 3,544,617$ 2,854,095$ 2,921,797$ 2,441,300$ 2,303,685$ 3,936,529$ Ending Fund Balance Before Reserves7,163,815$ 2,475,606$ 2,824,881$ 2,890,600$ 2,889,023$ 3,367,438$ 3,986,434$ 2,972,704$ ReservesReserve for Wage Accrual Appropriation3,828$ 890$ 1,490$ 2,090$ 2,690$ 3,290$ 3,890$ 4,490$ Departmental Balances7,023,481 2,338,210 2,686,885 2,752,004 2,749,828 3,227,643 3,846,038 2,831,708 Dushanbe Teahouse Balance136,505 136,505 136,505 136,505 136,505 136,505 136,505 136,505 7,163,814$ 2,475,605$ 2,824,880$ 2,890,600$ 2,889,022$ 3,367,438$ 3,986,434$ 2,972,704$ Ending Fund Balance After Reserves-$ -$ -$ -$ -$ -$ -$ -$ FACILITY RENOVATION AND REPLACEMENT
260 Table 7-18: Fleet Operations Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance282,330$ 282,850$ 597,956$ 599,920$ 628,166$ 656,787$ 685,795$ 715,202$ Sources of FundsVehicle Charges2,765,411$ 2,812,957$ 2,823,336$ 3,271,644$ 3,411,555$ 3,467,742$ 3,606,390$ 3,424,074$ Vehicle Acquisition Charges479,957 751,233 618,220 308,715 285,098 348,696 333,429 642,831 Interest Earnings1,395 2,008 3,528 3,720 3,895 4,072 4,252 4,434 Other375,848 371,000 371,000 371,000 371,000 371,000 371,000 371,000 Total Sources of Funds3,622,611$ 3,937,198$ 3,816,084$ 3,955,079$ 4,071,548$ 4,191,510$ 4,315,071$ 4,442,339$ Uses of FundsOperating Expenditures3,313,460$ 3,313,460$ 3,496,686$ 3,601,587$ 3,709,634$ 3,820,923$ 3,935,551$ 4,053,617$ Building Replacement57,055 57,055 57,055 57,055 57,055 57,055 57,055 57,055 Cost Allocation251,577 251,577 260,380 268,191 276,237 284,524 293,060 301,851 Total Uses of Funds3,622,092$ 3,622,092$ 3,814,121$ 3,926,833$ 4,042,926$ 4,162,502$ 4,285,666$ 4,412,524$ Ending Fund Balance Before Reserves282,850$ 597,956$ 599,920$ 628,166$ 656,787$ 685,795$ 715,202$ 745,018$ ReservesPay Period 27 Reserve56,033$ 16,400$ 25,900$ 35,400$ 44,900$ 54,400$ 63,900$ 73,400$ Sick/Vacation/Bonus Reserve178,626 185,072 191,518 197,964 204,410 210,856 217,302 223,748 Operating Reserve 48,191 396,484 382,502 394,802 407,477 420,539 434,000 447,870 Total Reserves282,850$ 597,956$ 599,920$ 628,166$ 656,787$ 685,795$ 715,202$ 745,018$ Ending Fund Balance After Reserves-$ -$ -$ -$ -$ -$ -$ -$ FLEET OPERATIONS
261 Table 7-19: Fleet Replacement Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance10,072,071$ 9,933,921$ 6,142,867$ 5,017,715$ 6,863,693$ 8,981,993$ 10,609,215$ 12,450,510$ Sources of FundsFleet Replacement Charges4,852,342$ 4,740,164$ 5,648,788$ 5,378,870$ 5,443,384$ 5,484,721$ 5,563,640$ 5,612,123$ Sale of Assets332,654 371,861 361,019 207,814 196,123 227,605 220,047 373,201 Interest Earnings103,775 70,531 36,243 31,110 42,555 55,688 65,777 77,193 Other174,008 174,008 174,000 174,000 174,000 174,000 174,000 174,000 Total Sources of Funds5,462,779$ 5,356,564$ 6,220,051$ 5,791,793$ 5,856,062$ 5,942,015$ 6,023,464$ 6,236,517$ Uses of FundsFleet Purchases5,443,929$ 7,762,022$ 7,182,201$ 3,778,438$ 3,565,878$ 4,138,267$ 4,000,862$ 6,785,477$ Support Services55,985 59,750 59,054 60,826 62,650 64,530 66,466 68,460 Building Replacement17,155 17,155 17,155 17,155 17,155 17,155 17,155 17,155 Cost Allocation83,859 83,859 86,793 89,397 92,079 94,841 97,687 100,617 Appropriations from ATBs & Carryover- 1,224,832 - - - - - - Total Uses of Funds5,600,928$ 9,147,618$ 7,345,203$ 3,945,816$ 3,737,762$ 4,314,793$ 4,182,169$ 6,971,709$ Ending Fund Balance 9,933,921$ 6,142,867$ 5,017,715$ 6,863,693$ 8,981,993$ 10,609,215$ 12,450,510$ 11,715,318$ Note: Minimum Fund Balance: 10% Value of Fleet = $3.2 million.FLEET REPLACEMENT
262 Table 7-20: Home Investment Partnership Grant Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance-$ -$ -$ -$ -$ -$ -$ -$ Sources of FundsCurrent Year Federal Grant1,060,627$ 800,445$ 811,331$ 811,331$ 811,331$ 811,331$ 811,331$ 811,331$ Available Prior Years Grant Balances- 1,866,339 - - - - - - Third Party Reimbursements455 - - - - - - - Total Sources of Funds1,061,081$ 2,666,784$ 811,331$ 811,331$ 811,331$ 811,331$ 811,331$ 811,331$ Uses of FundsProgram Management104,034$ 53,448$ 48,741$ 53,444$ 52,971$ 52,479$ 51,967$ 51,435$ Cost Allocation10,957 10,948 11,373 11,828 12,301 12,793 13,305 13,837 HOME Consortium to Other Communities794,620 375,849 380,960 380,960 380,960 380,960 380,960 380,960 Housing Activities151,469 360,200 370,257 365,099 365,099 365,099 365,099 365,099 Program Carryover and Encumbrances- 1,866,339 - - - - - - Total Uses of Funds1,061,081$ 2,666,784$ 811,331$ 811,331$ 811,331$ 811,331$ 811,331$ 811,331$ 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
263 Table 7-21: Library Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance1,219,816$ 1,438,032$ 1,358,591$ 1,358,591$ 1,358,591$ 1,358,591$ 1,358,591$ 1,358,591$ Sources of FundsProperty Tax818,838$ 824,408$ 842,957$ 861,924$ 887,781$ 914,415$ 941,847$ 970,103$ Overdue Fines and Fees164,278 120,000 120,000 120,000 120,000 120,000 120,000 120,000 Facility Rental5,224 8,600 8,600 8,600 8,600 8,600 8,600 8,600 Interest on Investment18,290 15,000 15,000 15,000 15,000 15,000 15,000 15,000 Miscellaneous and Third Party Revenues51,896 24,000 24,000 24,000 24,000 24,000 24,000 24,000 Grants56,449 32,492 31,713 32,506 33,318 34,151 35,005 35,880 Transfer from the General Fund6,297,549 6,549,677 6,586,733 6,740,152 6,890,591 7,044,254 7,201,210 7,361,526 Total Sources of Funds7,412,523$ 7,574,177$ 7,629,003$ 7,802,181$ 7,979,291$ 8,160,421$ 8,345,662$ 8,535,109$ Uses of FundsLibrary Administration752,564$ 585,227$ 568,908$ 581,822$ 595,030$ 608,537$ 622,351$ 636,478$ Library Facility Operations3,872,038 3,790,258 3,573,173 3,654,284 3,737,236 3,822,072 3,908,833 3,997,563 Programs531,232 573,162 493,604 504,809 516,268 527,987 539,973 552,230 Library Materials894,782 805,890 805,890 824,184 842,893 862,026 881,594 901,607 Library IT578,541 1,221,653 1,485,477 1,519,197 1,553,683 1,588,952 1,625,021 1,661,909 Facility Maintenance565,150 597,987 701,951 717,885 734,181 750,847 767,891 785,323 Carryover and Encumbrances- 60,721 - - - - - - Adjustments to Base- 18,720 - - - - - - Total Uses of Funds7,194,307$ 7,653,618$ 7,629,003$ 7,802,181$ 7,979,291$ 8,160,421$ 8,345,662$ 8,535,109$ Ending Fund Balance Before Reserves1,438,032$ 1,358,591$ 1,358,591$ 1,358,591$ 1,358,591$ 1,358,591$ 1,358,591$ 1,358,591$ ReservesOperating Reserve111,497$ 102,450$ 104,227$ 106,203$ 108,870$ 111,617$ 114,445$ 117,358$ Total Reserves111,497$ 102,450$ 104,227$ 106,203$ 108,870$ 111,617$ 114,445$ 117,358$ Ending Fund Balance After Reserves1,326,535$ 1,256,141$ 1,254,364$ 1,252,388$ 1,249,721$ 1,246,975$ 1,244,146$ 1,241,233$ Note:Operating reserve equal 10% of Library fund revenues excluding transfers from the general fund.LIBRARY
264 Table 7-22: Lottery Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance1,228,134$ 1,156,405$ 212,496$ 213,750$ 215,075$ 216,408$ 217,750$ 219,100$ Sources of FundsIntergovernmental Revenues979,990$ 836,000$ 836,000$ 836,000$ 836,000$ 836,000$ 836,000$ 836,000$ Interest Income12,526 9,945 1,254 1,325 1,333 1,342 1,350 1,358 Total Sources of Funds992,516$ 845,945$ 837,254$ 837,325$ 837,333$ 837,342$ 837,350$ 837,358$ Uses of FundsOperating-Habitat Restoration - P & R133,368$ 125,000$ 125,000$ 125,000$ 125,000$ 125,000$ 125,000$ 125,000$ Renovation and Refurbishment - P & R- 18,000 18,000 30,300 - - - - Capital-Playground and Irrigation Renovation297,601 200,000 200,000 200,000 230,300 230,300 230,300 230,300 Tributary Greenways - Public Works7,328 150,000 150,000 125,400 125,400 125,400 125,400 125,400 Capital Projects - OSMP525,589 343,000 343,000 355,300 355,300 355,300 355,300 355,300 Capital Projects - P & R100,357 - - - - - - - Carryover and Encumbrances- 953,854 - - - - - - Total Uses of Funds1,064,244$ 1,789,854$ 836,000$ 836,000$ 836,000$ 836,000$ 836,000$ 836,000$ Ending Fund Balance 1,156,405$ 212,496$ 213,750$ 215,075$ 216,408$ 217,750$ 219,100$ 220,458$ LOTTERY
265
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266 Table 7-23: Open Space Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance13,219,306$ 18,917,725$ 13,214,241$ 14,104,894$ 17,917,866$ 20,533,952$ 26,397,632$ 32,939,400$ Sources of FundsNet Sales Tax Revenue24,843,163$ 25,406,420$ 26,295,672$ 27,176,894$ 28,088,010$ 29,000,132$ 29,928,588$ 19,303,939$ Investment Income324,723 325,000 325,000 325,000 325,000 325,000 325,000 325,000 Lease and Miscellaneous Revenue733,655 485,909 485,909 485,909 485,909 325,000 325,000 325,000 Sale of Property893,731 - - - - - - - Funds from CDOT for Granite acquisition- 1,300,000 - - - - - - General Fund Transfer10257531,072,174 1,103,384 1,137,095 1,171,553 1,208,122 1,245,832 1,284,720 Grants222,983 25,500 - - - - - - Total Sources of Funds28,044,008$ 28,615,003$ 28,209,965$ 29,124,898$ 30,070,472$ 30,858,254$ 31,824,420$ 21,238,659$ Uses of FundsGeneral Operating Expenditures10,061,560$ 11,750,079$ 11,723,191$ 12,490,150$ 12,546,271$ 12,922,659$ 13,310,339$ 13,709,649$ Increase to 2013 base- - 755,639 - - - - - Operating Supplemental and Carryover- 260,087 - - - - - - Vehicle Acquisition- - - - 300,000 - - - Cost Allocation1,070,853 1,066,954 1,108,400 1,163,820 1,222,011 1,283,112 1,347,267 1,414,630 Capital-Real Estate Acquisition CIP1,599,195 3,400,000 5,400,000 5,400,000 5,400,000 5,400,000 5,400,000 5,400,000 Capital-Real Estate Acquisition Carryover- 5,571,422 - - - - - Capital-Water Rights Acquisition CIP21,761 200,000 200,000 200,000 200,000 200,000 200,000 200,000 Capital-Water Acquisition Carryover- 187,817 - - - - - - Capital-South Boulder Creek Instream Flow- 100,000 100,000 150,000 2,000,000 - - - Capital-So Bldr Crk Instream Flow Carryover- 50,000 - - - - - - Capital-North TSA- 50,000 50,000 50,000 100,000 200,000 100,000 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-West TSA169,486 450,000 500,000 550,000 550,000 450,000 600,000 50,000 Capital-East TSA- - - - - 50,000 50,000 200,000 Capital-Mineral Rights Acquisition- 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Capital-Mineral Acquisition Carryover- 261,184 - - - - - - Capital-Visitor Infrastructure CIP826,114 400,000 350,000 300,000 250,000 200,000 200,000 500,000 Capital-VI CIP Carryover- 803,712 - - - - - - Capital-Highway 93 Underpass Carryover- 1,000,000 - - - - - - Debt Service - BMPA1,734,407 1,597,457 1,500,969 1,110,243 996,341 395,842 169,282 69,366 Debt Service - Bonds & Notes6,862,213 7,069,775 5,221,113 3,797,712 3,789,762 3,792,962 3,805,763 2,025,231 Total Uses of Funds22,345,589$ 34,318,487$ 27,319,312$ 25,311,926$ 27,454,386$ 24,994,575$ 25,282,651$ 23,718,876$ OPEN SPACE
267 Table 7-23: Open Space Fund, 2014 Fund Financial (Cont.) 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedEnding Fund Balance Before Reserves18,917,725$ 13,214,241$ 14,104,894$ 17,917,866$ 20,533,952$ 26,397,632$ 32,939,400$ 30,459,183$ ReservesOSBT Contingency Reserve5,475,000$ 5,475,000$ 3,500,000$ 2,500,000$ 2,400,000$ 2,000,000$ 2,000,000$ 1,100,000$ Pay Period 27 Reserve287,270 - 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 1,150,000 1,450,000 1,750,000 2,000,000 - - - - Vehicle Acquisition Reserve- - 150,000 300,000 Facility Maintenance Reserve- - 100,000 200,000 300,000 400,000 500,000 600,000 Total Reserves7,802,270$ 7,815,000$ 6,435,000$ 5,985,000$ 3,735,000$ 3,485,000$ 3,390,000$ 2,590,000$ Ending Fund Balance After Reserves11,115,455$ 5,399,241$ 7,669,894$ 11,932,866$ 16,798,952$ 22,912,632$ 29,549,400$ 27,869,183$
268 Table 7-24: Permanent Parks and Recreation Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance2,200,846$ 2,096,235$ 694,157$ 424,658$ 539,808$ 611,264$ 835,727$ 1,164,951$ Sources of FundsProperty Tax2,213,248$ 2,228,129$ 2,278,262$ 2,336,298$ 2,406,386$ 2,478,578$ 2,552,935$ 2,629,523$ Interest24,168 15,000 7,362 7,362 7,362 7,362 7,362 7,362 Parks Development Excise Taxes135,772 137,649 - - - - - - Recreation Development Excise Taxes33,944 34,414 - - - - - - Other Revenues19,822 19,822 19,822 19,822 19,822 19,822 19,822 19,822 Transfers from Fund 260230,000 - - - - - - - Parkland DET (Bldr Junction)- 246,530 169,879 23,953 17,348 40,847 23,586 23,586 Parkland DET (City-wide)85,046 - 38,465 192,325 192,325 161,553 192,325 192,325 Total Sources of Funds2,742,000$ 2,681,544$ 2,513,790$ 2,579,760$ 2,643,243$ 2,708,162$ 2,796,030$ 2,872,618$ Uses of FundsOperations and Construction Management525,825$ 811,200$ 786,124$ 801,846$ 817,883$ 834,241$ 850,925$ 867,944$ Boulder Junction Transfer- 221,831 208,344 216,278 209,673 202,400 215,911 215,911 Capital Refurbishment Projects384,789 - 700,000 300,000 300,000 300,000 500,000 600,000 Cost Allocation109,087 79,598 82,690 85,171 87,726 90,358 93,068 95,860 Excise Tax Collection- 5,953 6,131 6,315 6,505 6,700 6,901 7,108 Capital Improvement Program1,826,910 1,680,000 1,000,000 1,055,000 1,150,000 1,050,000 800,000 800,000 Carryover and Encumbrances- 1,285,040 - - - - - - Total Uses of Funds2,846,611$ 4,083,622$ 2,783,289$ 2,464,610$ 2,571,787$ 2,483,698$ 2,466,806$ 2,586,823$ - Ending Fund Balance Before Reserves2,096,235$ 694,157$ 424,658$ 539,808$ 611,264$ 835,727$ 1,164,951$ 1,450,745$ ReservesPay Period 27 Reserve25,816$ 5,500$ 11,000$ 16,500$ 22,000$ 27,500$ 33,000$ 38,500$ Sick/Vacation/Bonus Reserve55,634 60,126 61,930 63,788 65,701 67,672 69,703 71,794 Total Reserves81,450$ 65,626$ 72,930$ 80,288$ 87,701$ 95,172$ 102,703$ 110,294$ Ending Fund Balance After Reserves2,014,785$ 628,531$ 351,729$ 459,520$ 523,563$ 740,555$ 1,062,248$ 1,340,451$ PERMANENT PARKS AND RECREATION
269 Table 7-25: Planning and Development Services Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance5,685,978$ 7,426,321$ 5,021,900$ 3,680,481$ 2,544,451$ 2,699,846$ 2,886,428$ 3,106,629$ Sources of FundsGeneral Fund Transfer 1,993,702$ 2,130,365$ 2,125,385$ 2,190,685$ 2,257,071$ 2,327,524$ 2,400,176$ 2,475,095$ Restricted Funds' Transfers (Public Works)736,614 758,712 781,473 804,918 829,065 853,937 879,555 905,942 Restricted Funds' Transfers (Excise Tax Administration)28,897 29,764 24,525 25,261 26,019 26,799 27,603 28,431 Grants15,000 21,453 - - - - - - State Historic Tax Credit390 - - - - - - - Fees & Permits 7,479,531 5,845,290 6,144,405 6,365,404 6,594,500 6,831,995 7,078,200 7,333,442 Interest on Investments62,030 90,797 100,438 73,610 50,889 53,997 57,729 62,133 Total Sources of Funds10,316,164$ 8,876,381$ 9,176,226$ 9,459,877$ 9,757,544$ 10,094,252$ 10,443,263$ 10,805,042$ Uses of FundsAdministrative, Financial and Communications Services1,731,302$ 1,814,272$ 1,997,637$ 2,057,566$ 1,914,323$ 1,971,753$ 2,030,905$ 2,091,833$ Information Resources 1,103,978 1,259,674 1,238,030 1,275,171 1,132,146 1,166,110 1,201,094 1,237,126 Comprehensive Planning 834,917 883,313 1,102,167 1,135,232 874,709 900,951 927,979 955,819 Land Use Review909,473 1,325,741 1,281,383 1,144,724 1,106,966 1,140,175 1,174,380 1,209,612 Engineering Review1,195,992 1,492,097 1,362,798 1,403,682 1,445,792 1,489,166 1,533,841 1,579,856 Floodplain and Wetland Management 11,220 26,795 26,795 26,795 26,795 26,795 26,795 26,795 Building Construction, Inspection and Enforcement 1,409,484 1,382,521 1,533,493 1,502,248 1,547,315 1,593,735 1,641,547 1,690,793 Cost Allocation1,379,454 1,381,124 1,434,774 1,492,165 1,551,852 1,613,926 1,678,483 1,745,622 Carryovers, Encumbrances and Adjustments to Base- 1,715,264 - - - - - - Additional Operating Costs:General Fund Positions- - 540,567 556,784 - - - - Total Uses of Funds8,575,821$ 11,280,802$ 10,517,645$ 10,594,368$ 9,599,900$ 9,902,611$ 10,215,025$ 10,537,457$ Ending Fund Balance Before Reserves7,426,321$ 5,021,900$ 3,680,481$ 2,545,990$ 2,702,096$ 2,891,486$ 3,114,666$ 3,374,215$ Reserves Operating Reserve 747,953$ 584,529$ 614,440$ 636,540$ 659,450$ 683,199$ 707,820$ 733,344$ State Historic Tax Credit Fund10,862 10,862 10,862 10,862 10,862 10,862 10,862 10,862 Pay Period 27 Liability 281,869 49,000 97,000 145,000 193,000 241,000 289,000 337,000 Sick/Vacation/Bonus Accrual Adjustment292,455 298,304 304,270 310,356 316,563 322,894 329,352 335,939 Total Reserves1,333,139$ 942,695$ 1,026,573$ 1,102,758$ 1,179,875$ 1,257,955$ 1,337,036$ 1,417,149$ Ending Fund Balance After Reserves6,093,182$ 4,079,205$ 2,653,908$ 1,443,232$ 1,522,221$ 1,633,531$ 1,777,630$ 1,957,066$ PLANNING AND DEVELOPMENT SERVICES
270 Table 7-26: Property and Causality Fund, 2014 Fund Financial PROPERTY AND CASUALTY INSURANCE 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance5,174,907$ 5,406,877$ 5,048,459$ 4,700,219$ 4,288,201$ 3,857,179$ 3,406,430$ 2,937,251$ Sources of Funds3.0%5.0%5.0%5.0%5.0%Charges to Departments1,510,000$ 1,510,000$ 1,610,000$ 1,658,300$ 1,741,215$ 1,828,276$ 1,919,690$ 2,015,674$ Interest on Investments 59,388 43,480 29,786 29,141 26,587 23,915 23,164 19,973 Transfer from General Fund40,822 - - - - - - - Miscellaneous Revenue14,330 - - - - - - - Total Sources of Funds1,624,541$ 1,553,480$ 1,639,786$ 1,687,441$ 1,767,802$ 1,852,190$ 1,942,853$ 2,035,647$ Uses of FundsInsurance Premiums:Airport4,346$ 4,655$ 4,888$ 5,132$ 5,389$ 5,658$ 5,941$ 6,238$ Liability272,183 317,625 333,506 350,182 367,691 386,075 405,379 425,648 Crime9,280 8,450 8,704 8,965 9,234 9,511 9,796 10,090 Boiler35,108 35,581 37,360 39,228 41,189 43,249 45,411 47,682 Property405,385 399,165 419,123 440,079 462,083 485,188 509,447 534,919 Flood154,500 162,225 170,336 178,853 187,796 197,186 207,045 AJG Broker Fee- 57,028 59,879 62,873 66,017 69,318 72,784 76,423 Actuarial Valuation Expense and Consulting- 14,385 15,104 15,859 16,652 17,485 18,359 19,277 Annual Claim Payments164,394 416,989 438,446 477,799 501,689 526,773 553,112 580,768 Internal Litigation Services99,053 105,525 107,706 112,014 116,495 121,155 126,001 131,041 Risk Management Admin - Non-Personnel19,980 6,732 6,800 6,936 7,075 7,217 7,361 7,508 Risk Management Admin - Personnel215,148 223,112 219,600 228,384 237,520 247,020 256,901 267,177 Cost Allocation167,693 168,151 174,683 181,670 188,937 196,495 204,354 212,529 Total Uses of Funds1,392,570$ 1,911,898$ 1,988,025$ 2,099,459$ 2,198,824$ 2,302,939$ 2,412,033$ 2,526,345$ Ending Fund Balance Before Reserves5,406,877$ 5,048,459$ 4,700,219$ 4,288,201$ 3,857,179$ 3,406,430$ 2,937,251$ 2,446,553$ ReservesYear-end Estimated Liabilities1,067,369$ 622,084$ 1,233,886$ 1,323,953$ 1,380,736$ 1,437,519$ 1,494,302$ 1,551,085$ City Reserve Policy (@ 80% risk margin)373,579 232,659 431,860 463,384 483,258 503,132 523,006 542,880 Pay Period 27 Reserve9,400 2,900 5,900 8,900 11,900 14,900 17,900 20,900 Total Reserves1,450,348$ 857,643$ 1,671,646$ 1,796,237$ 1,875,894$ 1,955,551$ 2,035,208$ 2,114,865$ Ending Fund Balance After Reserves3,956,529$ 4,190,815$ 3,028,573$ 2,491,965$ 1,981,285$ 1,450,879$ 902,043$ 331,688$
271 Table 7-27: Recreation Activity Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance714,463$ 1,356,404$ 1,370,604$ 1,047,281$ 937,955$ 862,893$ 823,655$ 830,107$ Sources of FundsGolf Revenue1,460,455$ 1,407,000$ 1,398,000$ 1,568,970$ 1,600,349$ 1,632,356$ 1,665,004$ 1,698,304$ Reservoir Revenue950,062 978,564 980,000 1,029,000 1,070,160 1,112,966 1,157,485 1,203,784 Recreation Centers2,080,229 2,101,031 2,038,500 2,120,040 2,162,441 2,205,690 2,249,803 2,294,799 Recreation Programs1,906,993 1,945,133 1,799,231 1,853,208 1,908,804 1,966,068 2,025,050 2,085,802 Aquatics596,750 579,840 599,100 599,100 605,091 611,142 617,253 623,426 Sports1,184,233 1,207,918 1,239,013 1,239,013 1,251,403 1,263,917 1,276,556 1,289,322 Ball Field Rentals333,035 250,075 250,075 275,083 291,587 306,167 321,475 337,549 Access and Inclusion190,135 70,325 70,325 71,028 71,739 72,456 73,180 73,912 Misc. Recreation Revenue39,738 1,757 - - - - - - Interest Income14,170 11,405 11,405 11,405 11,405 11,405 11,405 11,405 Transfers - General Fund 1,548,474 1,593,634 1,452,736 1,498,000 1,543,000 1,591,000 1,641,000 1,692,000 Transfers - Worker's Compensation Fund80,000 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 Funds10,397,274$ 10,254,682$ 9,946,385$ 10,372,847$ 10,623,979$ 10,881,168$ 11,146,213$ 11,418,303$ Uses of FundsRecreation Administration697,365$ 713,809$ 549,695$ 561,239$ 573,025$ 585,058$ 597,344$ 609,889$ Marketing126,127 116,905 135,750 138,601 141,511 144,483 147,517 150,615 Golf1,283,327 1,398,194 1,393,683 1,422,950 1,452,832 1,483,342 1,507,893 1,532,960 Reservoir775,791 826,735 872,378 890,698 909,403 928,500 947,999 967,907 Recreation Centers/Facilities2,405,522 2,308,272 2,341,071 2,390,233 2,440,428 2,491,677 2,544,003 2,597,427 Recreation Programs1,852,044 2,200,236 2,271,831 2,319,539 2,368,250 2,417,983 2,468,761 2,520,605 Aquatics1,020,376 1,041,834 1,066,404 1,085,599 1,105,140 1,125,033 1,145,283 1,165,898 Sports648,964 720,667 756,318 772,201 788,417 804,974 821,878 839,138 Ball Field Maintenance- - - - - - - - Access and Inclusion927,181 871,061 882,578 901,112 920,035 939,356 959,083 979,223 Transfer - General Fund18,636 - - - - - - - Carryover and Encumbrances- 42,768 - - - - - - Total Uses of Funds9,755,333$ 10,240,481$ 10,269,708$ 10,482,173$ 10,699,041$ 10,920,406$ 11,139,760$ 11,363,660$ Ending Fund Balance Before Reserves1,356,404$ 1,370,604$ 1,047,281$ 937,955$ 862,893$ 823,655$ 830,107$ 884,750$ ReservesPay Period 27 Reserve170,290$ 49,000$ 98,000$ 147,000$ 196,000$ 245,000$ 294,000$ 343,000$ Operating Reserve 50,000 50,000 50,000 50,000 50,000 50,000 50,001 50,001 Total Reserves220,290$ 99,000$ 148,000$ 197,000$ 246,000$ 295,000$ 344,001$ 393,001$ Ending Fund Balance After Reserves1,136,114$ 1,271,604$ 899,281$ 740,955$ 616,893$ 528,655$ 486,106$ 491,749$ RECREATION ACTIVITY
272 Table 7-28: Stormwater and Flood Management Utility Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance13,589,968$ 15,373,639$ 8,663,039$ 3,149,506$ 4,533,820$ 4,724,310$ 3,601,773$ 3,267,458$ Sources of FundsOperating-3%3%3%3%3%3%3% Service Charge Fees5,132,602$ 5,146,715$ 5,311,719$ 5,482,012$ 5,657,766$ 5,839,154$ 6,026,357$ 6,219,562$ Projected Rate Increases- 154,401 159,352 164,460 169,733 175,175 180,791 186,587 Non-Operating-- Plant Investment Fees533,062 400,000 400,000 400,000 400,000 400,000 400,000 400,000 Urban Drainage District Funds192,635 1,867,979 75,000 275,000 425,000 400,000 412,000 424,360 State and Federal Grants1,750 900,000 2,000,000 - - - - - Interest on Investments142,715 139,943 216,576 94,485 136,015 141,729 108,053 98,024 Intergovernmental Transfers (KICP Program)179,724 154,500 159,135 163,909 168,826 173,891 179,108 184,481 Rent and other miscellaneous revenue43,815 40,000 40,000 40,000 40,000 5,000 5,000 5,000 Sale of Real Estate - Yards Masterplan141,755 - - 357,375 - - - - Projected Bonds- - - - - 5,015,000 - - Total Sources of Funds6,368,060$ 8,803,539$ 8,361,781$ 6,977,242$ 6,997,339$ 12,149,949$ 7,311,309$ 7,518,013$ Uses of Funds Operating- Administration363,673$ 409,197$ 400,927$ 412,955$ 425,343$ 438,104$ 451,247$ 464,784$ Planning and Project Management970,946 1,069,829 1,082,866 1,115,352 1,148,813 1,183,277 1,218,775 1,255,338 Stormwater Contract Management38,433 49,442 49,442 50,925 52,453 54,027 55,647 57,317 Stormwater Quality and Education818,890 938,603 953,534 982,140 1,011,604 1,041,952 1,073,211 1,105,407 System Maintenance716,707 826,512 817,412 841,934 867,192 893,208 920,004 947,605 Sick/Vacation Accrual(6,308) 50,000 50,000 51,500 53,045 54,636 56,275 57,964 Debt-- Refunding of the Goose Creek 1998 Revenue Bond388,058 390,742 384,042 387,038 381,675 386,138 380,175 - Projected Bond - South Boulder Creek- - - - - 437,065 437,065 437,065 Transfers- Cost Allocation 212,931 211,245 219,451 230,424 241,945 254,042 266,744 280,081 Planning & Development Services121,134 124,768 128,511 132,366 136,337 140,428 144,640 148,980 General Fund - Utilities Attorney- 10,631 17,629 18,334 19,068 19,830 20,623 21,448 Capital953,617 3,347,500 9,821,500 1,421,460 2,522,418 3,849,415 2,677,492 2,739,351 Projected Bond - South Boulder Creek- - - - - 4,500,000 - - Projected Bond Issuance Costs- - - - - 75,000 - - Encumbrances, Carryover and Adjustments to Base- 8,135,669 - - - - - - Total Uses of Funds4,578,081$ 15,564,138$ 13,925,314$ 5,644,429$ 6,859,894$ 13,327,122$ 7,701,900$ 7,515,340$ STORMWATER/FLOOD MANAGEMENT UTILITY
273 Table 7-28: Stormwater and Flood Management Utility Fund, 2014 Fund Financial (Cont.) 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedSick and Vacation Accrual Adjustment(6,308)$ 50,000$ 50,000$ 51,500$ 53,045$ 54,636$ 56,275$ 57,964$ Ending Fund Balance Before Reserves15,373,639$ 8,663,039$ 3,149,506$ 4,533,820$ 4,724,310$ 3,601,773$ 3,267,458$ 3,328,094$ ReservesBond Reserves324,984$ 324,984$ 324,984$ 324,984$ 324,984$ 762,019$ 437,035$ 437,035$ 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 Reserve57,761 59,494 61,279 63,117 65,011 66,961 68,970 71,039 Pay Period 27 Reserve65,317 21,480 34,480 47,480 60,480 73,480 86,480 99,480 Operating Reserve809,102 922,557 929,943 958,983 988,950 1,019,876 1,051,792 1,084,731 Capital Reserve 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000 Total Reserves2,507,164$ 2,578,515$ 2,600,686$ 2,644,564$ 2,689,425$ 3,172,336$ 2,894,277$ 2,942,285$ Ending Fund Balance After Reserves12,866,475$ 6,084,525$ 548,821$ 1,889,256$ 2,034,886$ 429,438$ 373,181$ 385,810$ Note:Operating reserve levels are based on industry standards and are maintained for revenue bonds, revenue fluctuations (weather and water usage impacts) and the capital intensive nature of the utility.
274 Table 7-29: Telecommunications Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance1,093,079$ 1,213,524$ 1,136,976$ 1,129,912$ 1,120,137$ 997,363$ 998,495$ 996,864$ Sources of FundsTelecom Phone System User Charges547,364$ 549,414$ 578,515$ 581,408$ 584,315$ 587,236$ 590,172$ 593,123$ Transfer of Betasso Phone System Funds14,500 - - - - - - - Telecommunications Planning & Deployment- 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Leased Fiber Maint Payments - Outside Entity29,069 6,000 6,000 6,000 6,000 6,000 6,000 6,000 BRAN Maintenance77,332 106,000 106,000 106,000 106,000 106,000 106,000 106,000 Interest9,205 8,252 7,747 7,699 7,633 6,798 6,805 6,794 Total Sources of Funds677,470$ 694,666$ 723,262$ 726,107$ 728,947$ 731,034$ 733,978$ 736,918$ Uses of FundsMonthly Shared Charges from County-$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ 15,000$ Monthly Operating Charges277,163 123,304 115,538 119,004 122,574 126,251 130,039 133,940 City Telephone Personnel Expense128,493 121,592 128,847 130,780 132,742 117,233 118,991 120,776 CRF Network Contributions- 200,000 200,000 200,000 200,000 200,000 200,000 200,000 Phone System HW/SW29,500 165,194 124,229 124,229 234,378 124,229 124,229 511,337 Telecommunications Fiber Locations3,530 25,000 25,000 25,000 25,000 25,000 25,000 25,000 BRAN Maintenance (Locate and Repair Services)103,221 106,000 106,000 106,000 106,000 106,000 106,000 106,000 Cost Allocation15,117 15,124 15,712 15,869 16,028 16,188 16,350 16,513 Total Uses of Funds557,024$ 771,214$ 730,326$ 735,882$ 851,721$ 729,901$ 735,609$ 1,128,567$ Ending Fund Balance Before Reserves1,213,524$ 1,136,976$ 1,129,912$ 1,120,137$ 997,363$ 998,495$ 996,864$ 605,215$ ReservesOperating Reserve1,213,524$ 1,136,976$ 1,129,912$ 1,120,137$ 997,363$ 998,495$ 996,864$ 605,215$ Total Reserves1,213,524$ 1,136,976$ 1,129,912$ 1,120,137$ 997,363$ 998,495$ 996,864$ 605,215$ Ending Fund Balance After Reserves-$ -$ -$ -$ -$ -$ -$ -$ Note: Sale of conduit to ZAYO has not been reflected in this statement - too much remains unknown at this point.TELECOMMUNICATIONS
275 Table 7-30: Transit Pass General Improvement District Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance7,298$ 6,975$ 6,013$ 5,143$ 4,643$ 4,643$ 4,643$ 4,643$ Sources of FundsProperty Tax9,404$ 9,382$ 9,343$ 10,150$ 10,948$ 11,269$ 11,601$ 11,943$ Specific Ownership Tax408 369 369 369 369 369 369 369 City of Boulder - ECO Pass Subsidy4,126 4,334 4,464 4,464 4,598 4,736 4,878 5,024 Interest on Investments47 35 35 32 46 46 46 46 Total Sources of Funds13,986$ 14,119$ 14,212$ 15,014$ 15,961$ 16,421$ 16,894$ 17,383$ Uses of FundsRTD ECO Pass Cost13,704$ 14,446$ 14,446$ 14,879$ 15,325$ 15,785$ 16,259$ 16,747$ Rebate Program605635635635635635635635 Total Uses of Funds14,309$ 15,081$ 15,081$ 15,514$ 15,961$ 16,421$ 16,894$ 17,383$ Ending Fund Balance 6,975$ 6,013$ 5,143$ 4,643$ 4,643$ 4,643$ 4,643$ 4,643$ TRANSIT PASS GENERAL IMPROVEMENT DISTRICT
276 Table 7-31: Transportation Fund, 2014 Fund Financial 4.32%20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjected16,155,478Beginning Fund Balance6,031,632$ 10,025,905$ 4,499,197$ 1,806,016$ 2,505,853$ 2,264,181$ 2,033,542$ 2,166,412$ Sources of Funds3.72%3.35%3.35%3.25%3.20%3.20%Sales Tax16,852,936$ 17,322,559$ 17,966,630$ 18,568,728$ 19,191,251$ 19,814,463$ 20,448,835$ 21,104,104$ Highway User's Tax2,419,853 2,419,853 2,419,853 2,419,853 2,419,853 2,419,853 2,419,853 2,419,853 City-Auto Registrations254,929 251,369 251,369 251,369 251,369 251,369 251,369 251,369 County Road & Bridge239,268 238,722 238,722 238,722 238,722 238,722 238,722 238,722 St. Traffic Control & Hwy Maint. & Landscape641,373 363,306 363,306 363,306 363,306 363,306 363,306 363,306 Reimbursements138,199 200,000 200,000 200,000 200,000 200,000 200,000 200,000 External Funding5,366,768 8,350,392 5,591,500 - - - - - Federal/State Grants7,383 - - - - - - - Interest on Investments58,309 50,130 44,742 18,060 25,059 22,642 20,335 28,163 Assessment Revenues83,710 76,901 76,901 76,901 76,901 76,901 76,901 76,901 Lease Revenue - BTV99,588 99,588 99,588 - - - - - Other Miscellaneous170,123 15,000 15,000 15,000 15,000 15,000 15,000 15,000 Land Disposal 567,021 - - 1,429,500 - - - - Transfers from Other Funds2,723,820 21,730 - - - - - - Estimated Revenue from ATB's & Carryover- 4,864,290 - - - - - - HOP Reimbursement (RTD)1,332,462 1,418,427 1,460,980 1,504,809 1,549,953 1,596,452 1,644,346 1,693,676 Total Sources of Funds30,955,742$ 35,692,267$ 28,728,591$ 25,086,249$ 24,331,415$ 24,998,709$ 25,678,668$ 26,391,095$ Uses of FundsOperating-3.00%3.00%3.00%3.00%3.00%Transportation Planning & Operations8,328,924$ 8,778,329$ 9,240,887$ 9,518,114$ 9,803,657$ 10,097,767$ 10,400,700$ 10,712,721$ Project Management3,306,049 3,539,667 3,610,985 3,719,314 3,830,894 3,945,821 4,064,195 4,186,121 Transportation Maintenance4,344,334 4,579,370 5,029,708 5,345,249 5,042,107 5,193,370 5,349,171 5,509,646 Transportation Administration583,562 826,409 856,814 882,518 908,994 936,263 964,351 993,282 Other Programs172,426 176,573 171,294 176,433 181,726 187,178 192,793 198,577 Transfers-5.0%-0.3%4.0%3.9%3.9%3.9%3.9%3.9%Cost Allocation1,280,955 1,277,316 1,326,933 1,378,683 1,432,452 1,488,318 1,546,362 1,606,670 Forest Glen GID4,126 4,334 4,464 4,598 4,736 4,878 5,024 5,175 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 Boulder Junction CIP200,000 200,000 200,000 - - - - - Planning & Development Services Fund214,146 220,570 227,187 234,003 241,023 248,253 255,701 263,372 Capital Improvements Program8,485,946 11,595,500 10,712,500 3,086,500 3,086,500 3,086,500 2,726,500 2,726,500 Appropriations from ATBs & Carryover- 9,979,908 - - - - - - Total Uses of Funds26,961,468$ 41,218,975$ 31,421,772$ 24,386,412$ 24,573,088$ 25,229,347$ 25,545,798$ 26,243,064$ 22,167,893.61 (31,239,067.45) 27,185,941.08 23,444,134.31 22,931,433.34 23,536,351.34 23,536,352.34 23,536,353.34 Ending Fund Balance Before Reserves10,025,905$ 4,499,197$ 1,806,016$ 2,505,853$ 2,264,181$ 2,033,542$ 2,166,412$ 2,314,443$ TRANSPORTATION
277 Table 7-31: Transportation Fund, 2014 Fund Financial (Cont.) 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedReservesSick & Vacation Liability Reserve170,246$ 175,353$ 180,614$ 186,032$ 191,613$ 197,361$ 203,282$ 209,381$ Operating Reserve923,776982,1781,035,4641,064,9961,074,3291,107,1421,140,9651,175,828Pay Period 27 Reserve - 2013 & 2024330,351119,860166,360212,860259,360305,860352,360392,360Total Reserves1,424,373$ 1,277,391$ 1,382,437$ 1,463,888$ 1,525,302$ 1,610,364$ 1,696,607$ 1,777,569$ Ending Fund Balance After Reserves8,601,533$ 3,221,806$ 423,579$ 1,041,966$ 738,878$ 423,178$ 469,805$ 536,875$
278 Table 7-32: Transportation Development Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance2,382,318$ 1,251,393$ 608,782$ 367,884$ 323,434$ 281,678$ 237,551$ 160,959$ Sources of FundsTransportation Excise Tax583,840$ 573,000$ 573,000$ 573,000$ 573,000$ 573,000$ 573,000$ 573,000$ Interest Income22,982 25,028 3,592 2,281 6,469 5,634 4,751 3,219 External Funding31,081 - - - - - - - Reimbursements- 100,000 100,000 100,000 100,000 100,000 100,000 100,000 Total Sources of Funds637,903$ 698,028$ 676,592$ 675,281$ 679,469$ 678,634$ 677,751$ 676,219$ 0 0 0 0 0 0 0 0 Uses of FundsOperating Expenditures61,201$ 180,531$ 180,790$ 182,530$ 183,506$ 184,511$ 185,547$ 186,613$ Cost Allocation10,163 10,174 10,569 10,886 11,213 11,549 11,896 12,252 Excise Tax Administration5,779 5,953 6,131 6,315 6,505 6,700 6,901 7,108 Capital Improvement Program1,691,686 520,000 720,000 520,000 520,000 520,000 550,000 450,000 Appropriations from ATBs & Carryover- 623,980 - - - - - - Total Uses of Funds1,768,828$ 1,340,638$ 917,490$ 719,731$ 721,224$ 722,761$ 754,343$ 655,974$ Ending Fund Balance Before Reserves1,251,393$ 608,782$ 367,884$ 323,434$ 281,678$ 237,551$ 160,959$ 181,204$ 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 - 20245,186 2,690 3,790 4,890 5,990 7,090 8,190 9,290 Total Reserves143,046$ 140,550$ 141,650$ 142,750$ 143,850$ 144,950$ 146,050$ 147,150$ Ending Fund Balance After Reserves1,108,347$ 468,232$ 226,234$ 180,684$ 137,828$ 92,601$ 14,909$ 34,054$ TRANSPORTATION DEVELOPMENT
279 Table 7-33: University Hill Commercial District Fund, 2014 Fund Financial UNIVERSITY HILL COMMERCIAL DISTRICT20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance722,624$ 776,122$ 739,493$ 748,188$ 742,279$ 722,889$ 687,444$ 638,292$ Sources of FundsProperty Tax25,999$ 28,127$ 28,690$ 29,264$ 29,849$ 30,446$ 31,055$ 31,676$ Ownership Tax1,392 1,500 1,500 1,500 1,500 1,500 1,500 1,500 14th Street Lot-Meters53,013 66,000 55,000 55,000 55,000 55,000 55,000 55,000 Pleasant Lot--Meters15,625 15,000 15,000 15,000 15,000 15,000 15,000 15,000 Pleasant Lot--Permits40,667 37,996 39,034 39,034 40,986 40,986 43,986 43,986 Parking Products - Meterhoods/Tokens13,351 6,000 7,000 7,000 7,000 7,000 7,000 7,000 Interest and Miscellaneous9,126 6,158 4,363 4,639 4,602 4,482 4,262 3,957 Transfer in - On-Street Meters400,000 400,000 425,000 425,000 425,000 425,000 425,000 425,000 Total Sources of Funds559,174$ 560,781$ 575,587$ 576,437$ 578,937$ 579,414$ 582,803$ 583,119$ Uses of FundsParking Operations Personnel148,395$ 161,649$ 158,761$ 165,112$ 171,716$ 178,585$ 185,728$ 193,157$ Parking Operations NonPersonnel161,941 144,261 144,261 147,146 150,089 153,091 156,153 159,276 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 Personnel104,115 115,155 115,689 120,316 125,129 130,134 135,339 140,753 DUHMD/Admin Non Personnel32,302 30,406 30,406 31,014 31,634 32,267 32,912 33,571 Marketing/Economic Vitality2,40010,00010,00010,00010,00010,00010,00010,000Special Studies and Consultants- 39,00039,00039,00039,00039,00039,00039,000Eco-Pass Program- 675 675 675 675 675 675 675 Sick/Vacation Accrual8,378 2,323 2,323 2,416 2,513 2,613 2,718 2,826 Cost Allocation47,523 47,264 49,100 50,082 51,084 52,106 53,148 54,211 Carryovers & Encumbrances- 30,000 - - - - - - Total Uses of Funds514,054$ 599,733$ 569,215$ 584,761$ 600,840$ 617,471$ 634,673$ 652,469$ Sick/Vacation Accrual Adjustment(8,378)$ (2,323)$ (2,323)$ (2,416)$ (2,513)$ (2,613)$ (2,718)$ (2,826)$ Ending Fund Balance Before Reserves776,122$ 739,493$ 748,188$ 742,279$ 722,889$ 687,444$ 638,292$ 571,768$ ReservesOperating Reserve128,514$ 149,933$ 142,304$ 146,190$ 150,210$ 154,368$ 158,668$ 163,117$ Pay Period 27 - Reserve9,814 11,714 13,714 15,714 17,714 19,714 21,714 23,714 Sick/Vacation/Bonus Reserve26,680 29,003 31,326 33,742 36,254 38,868 41,585 44,411 Total Reserves165,008$ 190,650$ 187,344$ 195,646$ 204,178$ 212,949$ 221,967$ 231,243$ Ending Fund Balance After Reserves611,114$ 548,842$ 560,844$ 546,633$ 518,710$ 474,495$ 416,324$ 340,526$
280 Table 7-34: Wastewater Utility Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance20,374,795$ 13,034,309$ 9,512,029$ 8,667,898$ 7,205,265$ 8,007,388$ 7,607,346$ 7,885,164$ Sources of Funds Operating-3%5%5%5%5%5%5%5% Sewer Charges to General Customers12,851,662$ 12,761,728$ 13,426,614$ 14,126,140$ 14,862,112$ 15,636,428$ 16,451,086$ 17,308,188$ Projected Rate Increase - 638,086 671,331 706,307 743,106 781,821 822,554 865,409 Surcharge/ Pretreatment Fees126,173 118,000 118,000 118,000 118,000 118,000 118,000 118,000 Non-Operating- Plant Investment Fees738,113 560,000 650,000 650,000 650,000 650,000 650,000 650,000 Connection Charges7,214 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Special Assessments74,246 5,000 5,000 5,000 5,000 5,000 5,000 5,000 Federal & State Grants- - - - - - - - Interest on Investments183,139 260,686 237,801 260,037 216,158 240,222 228,220 236,555 Rent and other miscellaneous revenue52,116 1,500 1,500 1,500 1,500 1,500 1,500 1,500 Sale of Real Estate - Yards Masterplan141,755 - - 357,375 - - - - Transfer from Other Funds567,318 - - - - - - - Bond Proceeds30,914,785 - - - - - - - Total Sources of Funds45,656,522$ 14,355,000$ 15,120,245$ 16,234,359$ 16,605,876$ 17,442,971$ 18,286,361$ 19,194,652$ Uses of FundsOperating-Administration477,956$ 535,433$ 566,554$ 583,551$ 601,057$ 619,089$ 637,662$ 656,791$ Planning and Project Management382,851 351,533 352,768 363,351 374,252 385,479 397,043 408,955 Wastewater Quality & Environmental Svcs1,062,557 1,113,978 1,154,257 1,188,885 1,224,551 1,261,288 1,299,126 1,338,100 System Maintenance1,705,054 1,752,316 1,697,108 1,748,021 1,800,462 1,854,476 1,910,110 1,967,413 Wastewater Treatment4,845,480 5,300,593 5,134,520 5,288,556 5,447,212 5,610,629 5,778,947 5,952,316 Sick/Vacation Accrual(16,153) 75,000 75,000 77,250 79,568 81,955 84,413 86,946 Debt-2012 Refunding of the WWTP 2005 Revenue Bond 34,388,927 3,544,883 3,463,046 3,439,463 3,199,450 3,177,125 3,153,292 3,145,375 2006 Refunding of the 1992 Marshall Landfill Bond175,454 - - - - - - - WWTP UV, Digester, Headworks Imp 2010 Rev Bond771,559 673,963 670,854 672,638 673,863 670,938 672,700 674,013 Transfers-Cost Allocation870,993 866,761 900,430 945,452 992,725 1,042,361 1,094,479 1,149,203 Planning & Development Services200,971 207,000 213,210 219,606 226,194 232,980 239,969 247,168 General Fund - Utilities Attorney- 10,631 17,629 18,334 19,068 19,830 20,623 21,448 WASTEWATER UTILITY
281 Table 7-34: Wastewater Utility Fund, 2014 Fund Financial (Cont.) 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedCapital Improvement Program1,395,130 943,155 1,794,000 3,229,136 1,244,918 2,968,819 2,804,590 4,588,799 2011 Bond-UV, Digester, Headworks IMP6,720,076 506,845 - - - - - - PROJECTED BOND-WWTP IMPROVEMENTS- - - - - - - - Bond Issuance Costs- - - - - - - - Carryover, Encumbrances and Adjustments to Base- 2,070,189 - - - - - - Total Uses of Funds52,980,855$ 17,952,280$ 16,039,376$ 17,774,242$ 15,883,320$ 17,924,968$ 18,092,955$ 20,236,528$ Sick/Vacation Accrual Adjustment(16,153)$ 75,000$ 75,000$ 77,250$ 79,568$ 81,955$ 84,413$ 86,946$ Ending Fund Balance Before Reserves13,034,309$ 9,512,029$ 8,667,898$ 7,205,265$ 8,007,388$ 7,607,346$ 7,885,164$ 6,930,233$ ReservesBond Reserves840,389$ 670,139$ 670,139$ 670,139$ 670,139$ 670,139$ 670,139$ 670,139$ Sick/Vacation/Bonus Reserve567,498 584,523 602,059 620,120 638,724 657,886 677,622 697,951 Pay Period 27 Reserve237,891 103,480 142,480 181,480 220,480 259,480 298,480 337,480 Operating Reserve 2,382,427 2,553,311 2,527,869 2,608,251 2,691,272 2,777,021 2,865,593 2,957,085 Capital Reserve 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000 Total Reserves4,528,205$ 4,411,453$ 4,442,547$ 4,579,991$ 4,720,615$ 4,864,526$ 5,011,835$ 5,162,655$ Ending Fund Balance After Reserves8,506,103$ 5,100,576$ 4,225,351$ 2,625,274$ 3,286,773$ 2,742,819$ 2,873,329$ 1,767,578$ Note:Operating reserve levels are based on industry standards and are maintained for revenue bonds, revenue fluctuations (weather and water usage impacts) and the capital intensive nature of the utility.
282 Table 7-35: Water Utility Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjected Beginning of Year Fund Balance37,315,810$ 35,375,682$ 30,960,147$ 32,360,110$ 34,207,993$ 31,584,974$ 30,530,777$ 35,687,157$ Sources of FundsOperating-Sale of Water to General Customers22,627,963$ 20,794,356$ 21,460,807$ 22,363,662$ 23,304,508$ 24,284,946$ 25,306,641$ 26,371,328$ Projected Rate Increase - 623,831 858,432 894,546 932,180 971,398 1,012,266 1,054,853 Bulk/Irrigation Water Sales235,072 150,050 141,050 143,050 143,050 143,050 143,050 143,050 Hydroelectric Revenue1,610,906 2,006,925 2,405,978 2,395,484 2,404,812 2,449,120 2,508,586 2,558,724 Miscellaneous Operating Revenues 7,476 25,000 25,000 25,000 25,000 25,000 25,000 25,000 Non-Operating-Plant Investment Fees2,591,327 2,000,000 2,200,000 2,200,000 2,200,000 2,200,000 2,000,000 2,000,000 Connection Charges135,667 130,000 130,000 130,000 130,000 130,000 130,000 130,000 Special Assessments77,450 50,000 5,000 5,000 5,000 5,000 5,000 5,000 State & Federal Grants436,620 194,000 - - - - - - Interest on Investments353,205 353,757 464,402 647,202 855,200 789,624 915,923 1,070,615 Rent, assessments and other misc revenues144,875 19,500 20,000 20,500 20,500 20,500 20,500 20,500 Sale of Real Estate - Yards Masterplan283,511 - - 714,750 - - - - Transfer from General Fund - Fire Training Center 92,785 92,785 92,785 92,785 92,785 92,785 92,785 92,785 Projected Bond Proceeds- - - - 12,910,000 - 40,780,000 5,565,000 Total Sources of Funds28,596,856$ 26,440,203$ 27,803,454$ 29,631,979$ 43,023,036$ 31,111,423$ 72,939,751$ 39,036,855$ Uses of FundsOperating-Administration897,008$ 856,126$ 883,659$ 910,169$ 937,474$ 965,598$ 994,566$ 1,024,403$ Planning and Project Management550,681 598,131 602,092 620,155 638,759 657,922 677,660 697,990 Water Resources and Hydroelectric Operations2,169,830 2,072,539 2,035,907 2,096,984 2,159,894 2,224,691 2,291,431 2,360,174 Water Treatment4,491,011 4,542,312 4,699,333 4,840,313 4,985,522 5,135,088 5,289,141 5,447,815 Water Quality and Environmental Svcs945,635 966,796 1,004,893 1,035,040 1,066,091 1,098,074 1,131,016 1,164,946 Water Conservation361,555 461,996 395,910 407,787 420,021 432,622 445,600 458,968 System Maintenance3,076,609 3,233,373 3,165,659 3,260,629 3,358,448 3,459,201 3,562,977 3,669,866 Windy Gap Payment2,340,042 2,556,836 2,633,250 2,714,004 2,776,959 2,396,581 336,000 341,000 Sick and Vacation Accrual41,802 100,000 100,000 103,000 106,090 109,273 112,551 115,927 WATER UTILITY
283 Table 7-35: Water Utility Fund, 2014 Fund Financial (Cont.) Debt-BRWTP 1996 Revenue Bond; Refunding in 2006855,357 854,438 856,594 857,708 858,531 - - - Refunding of the 1999 and 2000 Revenue Bonds2,506,755 2,511,421 2,523,521 2,522,054 2,517,388 2,524,233 2,524,650 1,375,102 Lakewood 2001 Rev Bond; Refunded in 20122,053,275 2,057,650 2,057,000 2,065,733 2,065,950 2,065,333 2,072,083 2,080,817 Projected Bond-Betasso WTP Improvements- - - - 1,139,643 1,139,643 1,139,643 1,139,643 Projected Bond-NCWCD Conveyance Line- - - - - - 2,458,096 2,458,096 Projected Bond-Carter Lake Hydro- - - - - - - 485,205 Projected Bond - Barker Dam- - - - - - 710,445 710,445 Projected Bond-Barker Dam Hydro Facility- - - - - - 336,250 336,250 Transfers -Cost Allocation1,180,551 1,208,285 1,255,221 1,317,982 1,383,881 1,453,075 1,525,729 1,602,015 Planning & Development Services200,362 206,373 212,564 218,941 225,509 232,274 239,243 246,420 General Fund - City Attorney- 31,893 52,888 55,004 57,204 59,492 61,871 64,346 Capital$8,908,3145,469,598 4,025,000 4,861,595 8,933,536 8,321,793 4,423,683 9,388,527 Projected Bond - Betasso WTP IMP- - - - 11,996,245 - - - Projected Bond - NCWCD Conveyance- - - - - - 25,874,690 - Projected Bond - Carter Lake Hydro- - - - - - - 2,500,000 Projected Bond - Barker Dam- - - - - - 7,725,138 - Projected Bond - Barker Dam Hydro Facility- - - - - - 3,613,459 - Projected Bond - Issuance Costs- - - - 125,000 - 350,000 - Encumbrances, Carryover and Adjustments to Base- 3,227,971 - - - - - - Total Uses of Funds30,578,787$ 30,955,738$ 26,503,491$ 27,887,097$ 45,752,145$ 32,274,893$ 67,895,922$ 37,667,957$ Sick/Vacation Accrual Adjustment41,802$ 100,000$ 100,000$ 103,000$ 106,090$ 109,273$ 112,551$ 115,927$ Ending Fund Balance Before Reserves35,375,682$ 30,960,147$ 32,360,110$ 34,207,993$ 31,584,974$ 30,530,777$ 35,687,157$ 37,171,982$ ReservesBond Reserve2,934,796$ 2,934,796$ 2,934,796$ 2,934,796$ 4,074,439$ 3,221,072$ 6,725,873$ 7,211,078$ Lakewood Pipeline Remediation Reserve14,039,542 14,932,560 15,588,815 16,528,955 17,497,690 18,495,890 19,524,451 20,263,193 Sick/Vacation/Bonus Reserve557,494 574,219 591,445 609,189 627,464 646,288 665,677 685,647 Pay Period 27 Reserve287,947 112,400 163,400 214,400 265,400 316,400 367,400 418,400 Operating Reserve 4,063,772 4,208,665 4,260,344 4,395,002 4,528,963 4,555,973 4,166,946 4,298,468 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 Reserves23,983,551$ 24,762,639$ 25,538,800$ 26,682,341$ 28,993,956$ 29,235,623$ 33,450,348$ 34,876,786$ 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjected
284 Table 7-35: Water Utility Fund, 2014 Fund Financial (Cont.) 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedEnding Fund Balance After Reserves11,392,131$ 6,197,508$ 6,821,310$ 7,525,652$ 2,591,017$ 1,295,154$ 2,236,809$ 2,295,196$ Note:511,519$ 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.
285 Table 7-36: Workers Compensation Insurance Fund, 2014 Fund Financial 20122013201420152016201720182019ActualRevisedApprovedProjectedProjectedProjectedProjectedProjectedBeginning Fund Balance3,707,669$ 3,438,357$ 3,164,863$ 2,881,783$ 2,583,656$ 2,300,253$ 2,085,216$ 1,949,003$ Sources of FundsCharges to Departments 1,338,635$ 1,406,128$ 1,493,493$ 1,583,102$ 1,709,751$ 1,863,628$ 2,031,355$ 2,234,490$ Interest Earnings36,420 28,161 21,521 19,596 17,569 15,642 14,179 13,253 Other Revenues18,820 19,009 19,199 19,391 19,585 19,780 19,978 20,178 Transfer In - Property and Casualty- - - - - - - - Total Sources of Funds1,393,875$ 1,453,297$ 1,534,213$ 1,622,089$ 1,746,904$ 1,899,050$ 2,065,512$ 2,267,921$ Uses of FundsInsurance Premiums & Related Expenses167,430$ 147,777$ 155,166$ 162,924$ 171,071$ 179,624$ 188,605$ 198,036$ Consultant Services85,230 106,656 109,856 113,151 116,546 120,042 123,644 127,353 Annual Claim Payments830,383 900,000 972,000 1,049,760 1,133,741 1,190,428 1,249,949 1,312,447 Employee Wellness Program326,468 315,375 325,038 329,639 334,331 339,118 344,000 348,980 Program Administration - Personnel172,986 182,640 183,116 190,441 198,059 205,981 214,220 222,789 Program Administration - Non-Personnel45,034 38,609 34,993 35,693 36,407 37,135 37,878 38,635 Cost Allocation35,656 35,735 37,123 38,608 40,152 41,758 43,429 45,166 Total Uses of Funds1,663,187$ 1,726,792$ 1,817,292$ 1,920,216$ 2,030,307$ 2,114,087$ 2,201,725$ 2,293,406$ Ending Fund Balance Before Reserves3,438,357$ 3,164,863$ 2,881,783$ 2,583,656$ 2,300,253$ 2,085,216$ 1,949,003$ 1,923,519$ ReservesYear-end Estimated Liabilities1,167,401$ 1,183,380$ 1,249,073$ 1,314,127$ 1,386,944$ 1,466,410$ 1,481,074$ 1,481,074$ City Reserve Policy (@ 80% risk margin)236,982 240,226 253,562 266,768 281,550 297,681 300,658 300,658 Pay Period 27 Reserve11,105 4,915 6,915 8,915 10,915 12,915 14,915 16,915 Total Reserves1,415,488$ 1,428,521$ 1,509,550$ 1,589,810$ 1,679,409$ 1,777,006$ 1,796,647$ 1,798,647$ Ending Fund Balance After Reserves2,022,869$ 1,736,341$ 1,372,233$ 993,846$ 620,844$ 308,210$ 152,356$ 124,872$ WORKER COMPENSATION INSURANCE
286
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City of Boulder
FEES, RATES, AND CHARGES
2014 Annual Budget
Purpose of Section
This section will provide a summary accounting of each codified fee, rate, or user charge (a “fee”),
organized by department, for which an increase or decrease has been approved for 2014. The
information shows what the city charges in 2013 and the percent change in the approved fee
effective January 1, 2014. 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 2014, four departments/divisions updated schedules of selected city fees, rates, and charges,
or introduced new fees that have been approved:
Downtown and University Hill Management Division - Parking Services (DUHMD/PS)
Finance - Tax and License
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 2014 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. A
selective fee review strategy will continue during 2014. 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
288
inspections, development review, vehicle parking, and wastewater treatment.
Cost recovery practices for the city include a periodic review of the fees charged to determine
whether future year city expenditures on selected services are appropriately offset by the fee
revenue collected from the public. That review often takes place as part of the development of the
annual operating budget.
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.
For the 2014 budget, cost to advertise on the Pearl Street Mall kiosk panels was reduced due to
declining use. There are seven kiosks with four panels each for a total of 28 panels for sale.
Reducing the annual fee by 50% is intended to encourage businesses to utilize the panels, thus
increasing the total revenue.
The fees updated in 2014 are shown in Table 8-01.
Fees, Rates, and Charges
289
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 $77. 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 $405. The city does not complete background checks as part of this license review
process.
FEE PAID BY TYPICAL BUSINESS
Approved
2013 Level
Approved
2014 Level Units
Percent
Change
B.R.C.
Section
Neighborhood Parking Permit Fee
Non zone resident pass 78.00$ 82.00$ per permit/per quarter 5.1% 4-25-79
Mall Permits/Fees
Building Extension Permits 15.00$ 15.50$ annual 3.3% 4-20-11
Mobile Vending Carts 2,025.00 2,075.00 annual fee 2.5% 4-20-11
Mall Kiosk Advertising 1,950.00 975.00 annual fee -50.0% 4-20-11
Ambulatory Vendor Permit (May-
September)101.00 103.50
monthly fee 2.5% 4-20-11
Ambulatory Vendor Permit (October-
April)49.50 51.00
monthly fee 3.0% 4-20-11
Electricity Event Fee 17.50 18.00 per day 2.9% 4-20-11
Entertaining Vending Permit 14.00 14.50 per month 3.6% 4-20-11
Personal Services Vending Permit 101.00 103.50 per month 2.5% 4-20-11
Personal Services Vending Permit 49.50 51.00 per month 3.0% 4-20-11
Newsbox on mall 65.00 66.50 annual per box fee 2.3% 4-20-11
News Box Fees
Full size box 94.00$ 96.00$ annual fee 2.1% 4-20-57
Double sized slot 48.00 49.00 annual fee 2.1% 4-20-57
Single sized slot 27.00 27.50 annual fee 1.9% 4-20-57
Waiting list fee 26.50 27.00 annual fee 1.9% 4-20-57
Table 8-01: DUHMD Fee Impacts in 2014
290
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 $53. The city will charge, in addition to the yearly license fee above, $7 for each
employee of applicant businesses that the division subjects to an on -line background check
through the Colorado Bureau of Investigation. These results, which will be provided by the Finance
Department to Police Department for their review and assessment for criminal operation concerns
of applicant businesses, will be more complete than what the Police Department is currently able
to obtain and review prior to an application decision by the city.
Secondhand Dealer and Pawnbroker License Fees
The city will increase the secondhand dealer license fee to $108 and the pawnbroker license fee to
$2,029 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
$225. The division does not complete background checks as part of this license review process.
License Application Trends
The city has observed an increase in Mobile Food Vehicle license applications in 2013, requiring
more staff time for this license type. Sales and Use Tax license applications for Business licenses
have also increased exponentially this year, with more small businesses opening due to
improvements in the regional economy.
Secondhand dealer licenses, but not pawnbroker licenses, have increased in recent years. On the
police powers basis of ensuring that pawn slips are properly collected for used goods, annual
renewals are mailed out for this miscellaneous license type. With increasing non -profit fundraising
efforts, Special Event liquor permit applications submitted have ranged between 77 to 112 in
number each year for the last 5 years.
Calculation of Fee Change
Table 8-02 displays the approved fees updated for 2014. 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
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.
Fees, Rates, and Charges
291
The city also coordinates licensing operations with the City Attorney’s Office to collect and review
citywide expenditures for the Medical Marijuana Business licensing project before suggesting any
change in those license fees to allow for a reasoned and concrete rationale on any such changes.
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.
Fees, Rates, and Charges
FEE PAID BY TYPICAL APPLICANTS
Approved
2013 Level
Approved
2014 Level Units
Percent
Change
B.R.C.
Section
Auctioneer License Fee
Annual fee with license issued each event 75$ 77$ per year 2.7% 4-20-3
Total including background checks 1 89 91 per year 2.2% 4-20-3
Circus, Carnival, & Menagerie License Fee
Cost per event day 395$ 405$ per day 2.5% 4-20-5
Itinerant Merchant License Fee
Annual license fee 52$ 53$ per year 1.9%
Total including background checks 2 94 95 per year 1.1% 4-20-10
Second Hand Dealer & Pawnbroker License Fee
2nd Hand Calendar/Renewal 105$ 108$ per year 2.9% 4-20-17
Total including background checks 1 119 122 per year 2.5% 4-20-17
Pawn Calendar/Renewal 1,980 2,029 per year 2.5% 4-20-17
Total including background checks 1 1,994 2,043 per year 2.5% 4-20-17
Mobile Food Vehicle License fees
MFV License fee 220$ 225$ per year 2.3% 4-20-66
MFV Renewal fee 220 225 per year 2.3% 4-20-66
Notes:
1Assumes that two people would require background checks at $7 each for a typical license.
2Assumes that six people would require background checks at $7 each for a typical license.
Table 8-02: Finance Fee Impacts in 2014
292
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 2014 by an inflation factor (RS
Means’ construction cost index for all impact fees and the Consumer Price Index for the excise
taxes). Table 8-03 demonstrates the impact the changes will 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.
Along with the approved fee update, there will be a new Off -site Affordable Housing Design
Review Fee of $2,100. The Off-site Design Review ensures that when affordable units required by
Inclusionary Housing are provided off-site the units are of equal or better quality to what would
have been provided on-site and are indistinguishable from surrounding market housing in quality,
design, and general appearance.
Fees, Rates, and Charges
FEE PAID BY TYPICAL PROJECT
Approved
2013 Level
Approved
2014 Level Units
Percent
Change
B.R.C.
Section
Single Family Residential (3,000 sq. ft)
Capital Facility Impact Fees 5,782$ 5,880$ per application 1.7%4-20-62
Transportation Excise Taxes 2,122 2,122 per application 0.0%3-8-3
Park Land Excise Taxes 1,091 1,116 per application 2.3%3-8-3
Multifamily Residential (10 units)
Capital Facility Impact Fees 43,900$ 44,695$ per application 1.8%4-20-62
Transportation Excise Taxes 15,723 16,085 per application 2.3%3-8-3
Park Land Excise Taxes 7,584 7,758 per application 2.3%3-8-3
Non-residential (7,500 sq. ft. retail)
Capital Facility Impact Fees 7,382$ 7,500$ per application 1.6%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
Table 8-03: Planning and Development Services Fee Impacts in 2014
293
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 8-04 presents estimates of impacts on the total utility bills for three
sample customer types:
Single Family Inside City Residential account with an average winter consumption of
5,000 gallons, total annual water consumption of 120,000 gallons and irrigable area of
5,200 square feet. For stormwater charges, the account has 3,000 square feet of
impervious area.
Inside City Commercial - Restaurant account with Historical Monthly Use (HMU) for
water budget calculation, a 1” meter with 412,000 gallons of annual consumption, and
7,000 square feet of impervious area.
Inside City Commercial - Hotel account using Average Monthly Use (AMU) for water
budget calculation, a 3” meter with 3,200,000 gallons of annual consumption, and
153,000 square feet of impervious area.
Fees, Rates, and Charges
294
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 8-05
displays the approved changes to fees paid by typical users of these services in 2014.
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 8-06 shows the approved 2014 change to each
PIF after this inflation factor is applied to the city’s 2013 PIF schedule.
Fees, Rates, and Charges
Table 8-05: Utility Specific Charge Impacts in 2014
CHARGE FOR TYPICAL CUSTOMER
Approved
2013 Level
Approved
2014 Level Units
Percent
Change
B.R.C.
Section
Utility Specific Service Charges
Meter Installation - 3/4 inch meter 523$ 544$ per occurrence 4% 4-20-23
Meter Installation - 2 inch meter 2,435 2,866 per occurrence 18% 4-20-23
Water Tap Fee - 3/4 inch tap 117 111 per occurrence -5% 4-20-23
Water Tap Fee - 2 inch tap 465 452 per occurrence -3% 4-20-23
Wastewater Tap Fee - 4 inch tap 133 127 per occurrence -5% 4-20-27
Table 8-04: Sample Utility Bill Impacts in 2014
UTILITY BILL FOR TYPICAL ACCOUNT
Approved
2013 Level
Approved
2014 Level Units
Percent
Change
B.R.C.
Section
Water Utility Bill
Residential Use 404$ 419$ per year 3.7% 4-20-25
Commercial Use - Restaurant 1,147 1,195 per year 4.2% 4-20-25
Commercial Use - Hotel 10,854 11,315 per year 4.2% 4-20-25
Wastewater Utility Bill
Residential Use 266$ 279$ per year 4.9% 4-20-28
Commercial Use - Restaurant 1,761 1,848 per year 4.9% 4-20-28
Commercial Use - Hotel 13,704 14,386 per year 5.0% 4-20-28
Stormwater / Flood Management Utility Bill
Residential Use 90$ 92$ per year 3.0% 4-20-45
Commercial Use - Restaurant 188 193 per year 2.7% 4-20-45
Commercial Use - Hotel 4,126 4,250 per year 3.0% 4-20-45
295
Summary of Proposed Changes
These departments/divisions have adjusted some codified fees in 2014:
Downtown and University Hill Management Division—Parking Services
Finance - Tax and License
Municipal Court
Public Works – Development and Support Services
Public Works - Utilities
In total, the approved changes in fees, charges, and rates will create an additional $2.05 million in
revenue in 2014, based on the best available information. Table 8-07 provides the revenue
generation estimates at the department and program level.
Some of the change in revenue comes from greater expected demand for certain city services, and
the remainder of the revenue change is caused by the updated fee amount charged to the
consumer of city services. Updating the city’s fee schedules implements the city’s commitment to
cost recovery involving fee and rate based services.
Fees, Rates, and Charges
Table 8-06: Plant Investment Fee Impacts in 2014
PLANT INVESTMENT FEES
Approved
2013 Level
Approved
2014 Level Units
Percent
Change
B.R.C.
Section
Water Plant Investment Fee (PIF)
Single Family Residential Outdoor
(first 5,000 sq. ft. of irrigable area)
2.57$ 2.67$ per sq. ft. irrigated
area
4% 4-20-26
Single Family Residential Indoor 11,026.00 11,467.00 single unit dwelling 4% 4-20-26
Wastewater Plant Investment Fee
(PIF)
4,301.00$ 4,473.00$ single unit dwelling 4% 4-20-29
Stormwater / Flood Management
Plant Investment Fee (PIF)
1.98$ 2.06$ per sqft impervious
area
4% 4-20-46
296
Fees, Rates, and Charges
Table 8-07: Citywide Revenue Impacts in 2014
Approved
2013 Revenues
Approved
2014 Revenues
Percent
Change
DUHMD - Parking Services
Mobile Vending Carts 26,325$ 26,975$ 2.5%
Mall Kiosk Advertising 26,065 27,000 3.6%
Ambulatory/Personal Service Permit 3,850 3,500 -9.1%
Electricity Event Fee 150 500 233.3%
Entertaining Vending Permit 125 125 0.0%
Newsbox On Mall 4,876 4,300 -11.8%
Newsbox Off Mall 3,977 3,950 -0.7%
Finance - Tax and License
Auctioneer License Fees 178$ 182$ 2.0%
Circus, Carnival, & Menagerie License Fee 2,370 2,441 3.0%
Itinerant Merchant License Fee 1,410 1,424 1.0%
Second Hand Dealer & Pawnbroker License Fee 3,689 3,800 3.0%
Mobile Food Vehicle License/Renewal Fees 3,080 3,142 2.0%
Public Works - Development and Support Services
Capital Facility Impact Fees 376,151$ 605,329$ 60.9%
Transportation Excise Taxes 606,000 576,592 -4.9%
Parkland Excise Taxes 136,000 208,344 53.2%
Off-Site Affordable Housing Design Review Fee - 6,300 n/a
Public Works - Utilities
Water Utility Rates 21,310,816$ 22,211,239$ 4.2%
Wastewater Utility Rates 13,399,834 14,097,944 5.2%
Stormwater / Flood Management Utility Rates 5,301,116 5,471,070 3.2%
Water Utility Specific Service Charges 238,000 238,000 0.0%
Wastewater Utility Specific Service Charges 10,000 10,000 0.0%
All Departments 41,454,012$ 43,502,156$
DEPARTMENT / FEE
297
298
299
300
301
302
303
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304