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2013 Annual Budget-Volume 1
1w If
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, 2012. 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.
ii
GOVERNMENT FINANCE OFFICERS ASSOCIATION
D istinguished
Budget Presentation
Award
PRFSENTED TO
City of Boulder
Colorado
For the Fiscal Year Beginning
January 1, 2012
III
[This page is intentionally blank.]
City of Boulder
2013 Annual Budget
Mayor .....................................................................Matthew Appelbaum
Deputy Mayor .......................................................................Lisa Morzel
Council Members Suzy Ageton
KC Becker
Macon Cowles
Suzanne Jones
George Karakehian
Tim Plass
Ken Wilson
City Manager Jane S. Brautigam
v
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 Human Resources ................................................................................................Eileen Gomez
Director of Information Technology Don Ingle
Director of Parks and Recreation .......................................................................................Kirk Kincannon
Director of Support Services/City Clerk .............................................................................Alisa D. Lewis
Director of Library and Arts ..............................................................................................Valerie Maginnis
Director of Open Space and Mountain Parks ..................................................................Michael Patton
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
Director of Public Works for Transportation .....................................................................Tracy Winfree
Director of Downtown University Hill Mgmt Division/ Parking Services Molly Winter
vi
City of Boulder Budget Staff Team
Budget Director Eric Nickell
Budget Manager Peggy Bunzli
Budget Analyst Elena Lazarevska
Budget Analyst David Mallett
Financial Projects Manager ...............................................................................James Clanton
City Attorney's Office ..........................................................................................Lynette Beck
City Manager's Office Ann Large
Community Planning and Sustainability .............................................................Trish Jimenez
Downtown University Hill Mgmt Division/ Parking Services Donna Jobert
Fire Frank Young
Human Resources Krissy Kaplan
Human Resources ..............................................................................................Debbie Shinn
Human Services .................................................................................................Barbara Long
Information Technology Beth Lemur
Municipal Court .......................................................................................................jean Grill
Open Space and Mountain Parks ..........................................................................Mike Orosel
Parks and Recreation ..................................................................................Abbie Poniatowski
Police Joe Pura
Public Works - Development and Support Services John Frazer
Public Works - Transportation ..............................................................................Fred Kellam
Public Works - Utilities Ken Baird
vii
2013 ANNUAL BUDGET
TABLE OF CONTENTS
Introduction i
GFOA Budget Award ii
City Council V
City of Boulder Staff .......................................................................................................vi
List of Figures and Tables x
How to Use this Document xv
CITY MANAGER'S BUDGET MESSAGE
2013 Budget Message 1
Attachment A: Significant Changes Between 2012 and 2013 Budget 7
Attachment B: 2013 Significant Budget Changes by Fund,
One Time, and Ongoing 13
STRATEGY AND PRIORITIES
Strategic Planning 19
Priority Based Budgeting Results and Attributes ....................................................25
Budget Allocation by PBB Quartile 29
Priority Based Budgeting Programs by Quartile 31
CITYWIDE CONTEXT AND BUDGET PROCESS
General City Information 39
Organizational Chart 42
Budget Philosophy and Process 43
BUDGET POLICIES
Citywide Financial and Management Policies 55
Reserve Policies by Fund 67
SOURCES, USES, AND DEBT SERVICE
Citywide Summaries 79
Citywide Sources 83
Citywide Uses 97
Citywide Debt Service 1 1 1
DEPARTMENT OVERVIEWS
City Council 123
Municipal Court 127
City Attorney's Office 131
City Manager's Office 135
Viii
2013 ANNUAL BUDGET
TABLE OF CONTENTS
Downtown and University Hill Management Division / Parking Services 143
Human Resources 149
Finance 153
Information Technology 159
Police 165
Fire 169
Public Works 1 73
Development and Support Services 177
Transportation 183
Utilities 189
Energy Strategy and Electric Utility Development 195
Parks and Recreation 199
Library and Arts 205
Open Space and Mountain Parks 211
Housing 219
Human Services 223
Community Planning and Sustainability 227
FUND FINANCIALS
Fund Financials ...................................................................................................235
FEES, RATES, AND CHARGES
Overview 289
Downtown and University Hill Management Division / Parking Services 290
Finance 291
Housing 295
Municipal Court ..................................................................................................296
Parks and Recreation 296
Public Works
Development and Support Services 298
Transportation 299
Utilities 300
APPROPRIATION ORDINANCE
Appropriation Ordinance 307
ix
2013 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
STRATEGY AND PRIORITIES
Figure 2-01: Planning and Finance Policy Structure in Boulder, Colorado 21
Figure 2-02: Budget Allocations for 2013 in PBB Terms 22
Table 2-01: Proportion of Funding by PBB Quartile 23
Figure 2-03: 2013 Budget Allocations by PBB Quartile for Every City Program 29
Figure 2-04: 2013 Budget Allocations by PBB Quartile for Community
Programs 29
Figure 2-05: 2013 Budget Allocations by PBB Quartile for Governance
Programs 30
Table 2-02: 2013 PBB Programs by Quartile 31
CITYWIDE CONTEXT AND BUDGET PROCESS
Figure 3-01: Organizational Chart 42
Figure 3-02: Schedule of Budget Process by Month .............................................45
SOURCES, USES, AND DEBT SERVICE
Figure 5-01: Overview of 2013 Annual Budget 79
Table 5-01: Funds Summary ..............................................................................81
Figure 5-02: Citywide Revenues ..........................................................................83
Table 5-02: Composition of City the Sales Tax Rate for 2013 84
Figure 5-03: Sales Tax Revenues 2007-2013 85
Table 5-03: Property Tax Rates for 201 3 86
Figure 5-04: Property Tax Revenues 2007-2013 87
Figure 5-05: General Fund Revenues for 2013 88
Table 5-04: Summary of Revenues by Fund 89
Figure 5-06: Citywide Expenditures for 2013 97
Table 5-05: Summary of Key Assumptions 98
Figure 5-07: Staffing Levels: Standard FTEs 2007-2013 99
Table 5-06: Staffing Levels in Standard FTEs by Department 99
Figure 5-08: General Fund Expenditures for 2013 100
Table 5-07: Summary of Expenditures by Fund 101
Table 5-08: Summary of Transfers by Originating Fund 107
Table 5-09: 201 2-201 8 Debt Service 112
Table 5-10: 2013 Lease-Purchase Obligations 118
Table 5-1 1 : Combined Schedule of Long-Term Debt 118
Table 5-12: Computation of Legal Debt Margin for the Last Ten Years 121
x
2013 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
DEPARTMENT OVERVIEWS
City Council
Table 6-01 : Summary Budget 124
Table 6-02: Significant Changes Between 2012 and 2013 Budget 125
Table 6-03: Department Detail Page 126
Municipal Court
Table 6-04: Summary Budget 128
Table 6-05: Significant Changes Between 2012 and 2013 129
Table 6-06: Department Detail Page 1 30
City Attorney's Office
Table 6-07: Summary Budget 132
Table 6-08: Department Detail Page 1 34
City Manager's Office
Table 6-09: Summary Budget 136
Table 6-10: Significant Changes Between 2012 and 2013 138
Table 6-1 1 : Department Detail Page 139
Table 6-12: City Manager's Contingency Department Detail Page 140
Table 6-13- Non-Departmental Contracts, Citywide Memberships, and
Citywide Programs Department Detail Page 141
Downtown and University Hill Management Division / Parking Services
Table 6-14: Summary Budget 144
Table 6-1 5: Significant Changes Between 2012 and 2013 Budget 145
Table 6-16: Department Detail Page 146
Human Resources
Table 6-17: Summary Budget 1 50
Table 6-18- Significant Changes Between 2012 and 2013 Budget 151
Table 6-19: Department Detail Page 152
Finance
Table 6-20: Summary Budget 1 54
Table 6-21 : Significant Changes Between 2012 and 201 3 Budget 155
Table 6-22: Department Detail Page 1 56
Information Technology
Table 6-23: Summary Budget 160
Table 6-24: Significant Changes Between 2012 and 2013 Budget 163
Table 6-25: Department Detail Page 164
A
2013 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
Police
Table 6-26: Summary Budget 166
Table 6-27: Significant Changes Between 2012 and 2013 Budget 166
Table 6-28: Department Detail Page 167
Fire
Table 6-29: Summary Budget 170
Table 6-30: Significant Changes Between 2012 and 2013 Budget 171
Table 6-31: Department Detail Page 172
Public Works
Table 6-32: Summary Budget 173
Table 6-33: Department Detail Page 163
Development and Support Services Division
Table 6-34: Summary Budget 1 78
Table 6-35: Significant Changes between 2012 and 2013 Budget 180
Table 6-36: Department Detail Page 181
Transportation Division
Table 6-37: Summary Budget 184
Table 6-38: Significant Changes Between 2012 and 2013 Budget 186
Table 6-39: Department Detail Page 187
Utilities Division
Table 6-40: Summary Budget 190
Table 6-41: Significant Changes Between 2012 and 2013 Budget 192
Table 6-42: Department Detail Page 193
Energy Strategy and Electric Utility Development
Table 6-43: Summary Budget 195
Table 6-44: Significant Changes Between 2012 and 2013 Budget 196
Table 6-45: Department Detail Page 197
Parks and Recreation
Table 6-46: Summary Budget 200
Table 6-47: Significant Changes Between 2012 and 2013 Budget 201
Table 6-48: Department Detail Page 202
Library and Arts
Table 6-49: Summary Budget 206
Table 6-50: Significant Changes Between 2012 and 2013 Budget 207
Table 6-51 : Department Detail Page 208
xii
2013 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
Open Space and Mountain Parks
Table 6-52: Summary Budget 212
Table 6-53: Significant Changes Between 2012 and 2013 Budget 215
Table 6-54: Department Detail Page 216
Housing
Table 6-55: Summary Budget 219
Table 6-56: Changes Between 2012 and 2013 Budget 220
Table 6-57: Department Detail Page 221
Human Services
Table 6-58: Summary Budget 224
Table 6-59: Department Detail Page 226
Community Planning and Sustainability
Table 6-60: Summary Budget 228
Table 6-61: Significant Changes Between 2012 and 2013 Budget 231
Table 6-62: Department Detail Page 232
FUND FINANCIALS
Table 7-01: General Fund 236
Table 7-02: Capital Development Fund 242
Table 7-03: Lottery Fund 243
Table 7-04: Planning and Development Services Fund 244
Table 7-05: Affordable Housing Fund 245
Table 7-06: Community Housing Assistance Program Fund 246
Table 7-07: .25 Cent Sales Tax Fund 247
Table 7-08: Library Fund 248
Table 7-09: Recreation Activity Fund 250
Table 7-10: Climate Action Plan Fund 252
Table 7-1 1 : Open Space and Mountain Parks Fund 254
Table 7-12: Airport Fund 256
Table 7-13: Transportation Fund 258
Table 7-14: Transportation Development Fund 260
Table 7-15: Transit Pass General Improvement District Fund 261
Table 7-16: Boulder unction Access District (GID)-TDM Fund ...........................262
Table 7-17: Community Development Block Grant Fund 263
Table 7-18: Home Investment Partnership Grant Fund 264
Table 7-19: Permanent Parks and Recreation Fund 265
xiii
2013 ANNUAL BUDGET
LIST OF FIGURES AND TABLES
Table 7-20: Boulderjunction Improvement Fund ...............................................266
Table 7-21 : 2011 Capital Improvement Bond Fund 267
Table 7-22: Water Utility Fund 268
Table 7-23: Wastewater Utility Fund 270
Table 7-24: Stormwater / Flood Management Utility Fund 272
Table 7-25: Downtown Commercial District Fund 274
Table 7-26: University Hill Commercial District Fund 276
Table 7-27: Boulderjunction Access District (GID)-Parking Fund ......................278
Table 7-28: Telecommunications Fund 279
Table 7-29: Property and Casualty Insurance Fund 280
Table 7-30: Worker's Compensation Insurance Fund 281
Table 7-31: Compensated Absences Fund 282
Table 7-32: Fleet Operations Fund 283
Table 7-33: Fleet Replacement Fund 284
Table 7-34: Computer Replacement Fund 285
Table 7-35: Equipment Replacement Fund 286
Table 7-36: Facility Renovation and Replacement Fund 287
FEES, RATES, AND CHARGES
Table 8-01: Downtown and University Hill Management Division - Parking
Services Fee Changes .....................................................................291
Table 8-02: Finance - Licensing Fee Changes 294
Table 8-03: Housing Fee Change 296
Table 8-04: Parks and Recreation Fee Changes 298
Table 8-05: Public Works - Development and Support Services
Fee Changes 299
Table 8-06: Public Works - Utilities Changes to Water,
Wastewater, and Stormwater/Flood Management 301
Table 8-07: Public Works - Utilities Changes to Specific Services 302
Table 8-08: Public Works - Utilities Fee Changes 302
Table 8-09: Citywide Revenue Impacts in 2013 304
xiv
2013 ANNUAL BUDGET
HOW TO USE THIS DOCUMENT
The City of Boulder's 2013 Budget contains a detailed description of how the city plans to invest
available resources in city operations in 2013. Included in this description is information on how
the city organization is structured, explanations of how decisions for allocations are guided,
details of the major goals and accomplishments for the city and its departments, projections for
revenues and expenditures for 2012 through 2018, and historic data for revenues and
expenditures prior to 2012.
Document Organization
The 2013 Budget has night 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
• Appropriation Ordinance
City Manager's Budget Message
The City Manager's Budget Message is a transmittal letter from Boulder's City Manager to
Boulder's City Council and residents that summarizes the contents of the 2013 Budget. The
transmittal letter includes an attachment that details variances between the 2013 operating
budget and the 2012 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.
xv
2013 ANNUAL BUDGET
HOW TO USE THIS DOCUMENT
Sources, Uses, and Debt Service
The Sources, Uses, and Debt Service section contains summary information of the 2013 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 2012 to 2018, 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, 2012
accomplishments, and 2013 key initiatives for each of the city's departments. It includes details
on significant changes between the 2012 and 2013 budgets, as well as the detailed budget, by
PBB program, for each department.
Fund Financials
The Fund Financials section provides tables detailing the sources and uses of each of the city's 36
funds, for 2011 actual, 2012 revised, 2013 approved, and 2014-2018 projected amounts.
Fees, Rates, and Charges
The Fees, Rates, and Charges section summarizes by department adjustments to city fees that will
take effect on january 1, 2013 and how the adjusted fee amounts would affect revenue.
Appropriation Ordinance
This section provides the appropriation ordinance of the 2013 budget as passed by the City
Council.
xvi
City of Boulder
Office of the City Manager
DATE: November 28, 2012
TO: City Council and the Residents of Boulder
FROM: Jane S. Brautigam, City Manager
SUBJECT: 2013 City of Boulder Annual Budget
The 2013 City of Boulder Annual Budget (budget) reflects the city's stable fiscal position and
continues the conservative budgeting approach that has enabled the city to provide high-quality
programs and services during the economic downturn and the slow recovery being experienced in
Colorado and across the nation.
The budget reflects a continued commitment to high standards of public service and efficient
service delivery, and assigns limited available funding to programs supporting the highest
community priorities. It supports master plans accepted by council in 2012, restores partial
funding for police and firefighter training, and continues funding for existing community
programs and services. The budget invests in Economic Vitality initiatives to strengthen the local
economy and, in accordance with the Capital Improvement Program's Guiding Principles, makes
significant investments in Boulder's public facilities and infrastructure.
BUDGET OVERVIEW
Because the local economy continues to improve slowly, it is expected that increases in the city's
primary revenues, including sales, use, and property taxes, will be modest in 2013. On the
expenditure side, the budget continues the priorities funded in 2012 while taking a conservative
and strategic approach to new programs in 2013.
The 2013 budget provides limited increases in expenditures in the base budget over the prior
year. These increases are described in Table A and include a set of initiatives to address key
community priorities in new ways, and make progress on many of council's priorities. These
proposals are outlined in greater detail in the body of this memorandum. Another category, Other
Ongoing Costs, is one that we experience each year in higher utility costs, construction costs, and
personnel costs for existing programs. In total, the base budget will increase by 2.4 percent.
City Manager's Message
TABLE A - INCREASES TO BASE BUDGET FOR-2013
Increases Prior Year
Amount (2012) Approved
Item millions) Budget By Explanation
Highlighted Budget Changes - $ 0.50 0.2% Funding for key priorities of community and council. Listed in
Ongoing Commitments detail in Attachments A and B.
Debt Service on Capital o Expenditures on General Fund debt service ($1.20 million)
Improvement Bond 1.20 0.5 /o for the Capital Improvement Bond.
Other Ongoing Costs 3.95 1.7% Annual local government cost increases in personnel,
energy, construction materials, and other items.
Increases to Base Budget $ 5.65 2.4%
As shown in Table B, the budget also includes several extraordinary or Non-Recurring
Expenditures that are either one-time outlays or time-limited expenses in addition to the
normally anticipated cost increases for ongoing programs. The expenditures that are non-
recurring include certain capital projects for which the city has saved funds in anticipation and
which are now ready for construction; a once every 1 1- to 12-year pay period liability associated
with the biweekly pay system used by the city; and expenditures for Boulder's Energy Future that,
because the revenues were approved late last year, now are included in the city's budget
document.
The total increase to the city's 2013 expenditures due to non-recurring items is 6.8 percent.
NON-RECURRING EXPENDITURES •-2013
Increases Prior Year
Amount (2012) Approved
Item millions) Budget By Explanation
Expenditures from Special Revenue Funds ($9.45 rrillion) in
2013 Capital Projects $ 9.45 4.0% 2013 using city and other agency grant funding for projects.
One-time payroll expense to occur in 2013 that the city set
Pay Period 27 3.90 1.7% aside in reserves in the General Fund ($2.33 million) and
Special Revenue Funds ($1.57 million) for 11-12 years in
anticipation of the expense.
Transportation maintenance, Airport, and Civic Area Plan one-
Other One-Time Commitments 0.44 0.2% time support for 2013.
Expenditures of voter-approved Utility Occupation Tax (UOT)
Boulder's Energy Future 2.20 0.9% revenues not reflected in the Approved 2012 Budget. An
added $0.30 million in one-time funds supplements the UOT.
Non-Recurring Expenditures $ 15.99 6.8%
2
A .
City Managers Message
Table C sums up the budget's 9.2 percent combined changes to the base budget and non-
recurring expenditures.
Increases Prior Year
Amount (2012) Approved
Item millions) Budget By (014
Increases to Base Budget $ 5.65 2.4%
Non-Recurring Expenditures 15.99 6.8%
Total Changes $ 21.64 9.2%
A fundamental financial policy guiding the city's financial structure is that ongoing revenues will
balance to ongoing expenses, and one-time revenue will be used for one-time expenses. The
policy has served the city well during the challenging financial times that have been a part of
Boulder's financial landscape since 2008. When those one-time expenditures are included in the
operating budget, they increase the total budget for the year in which they are budgeted, but do
not raise the base operating expenses in for future years.
BUDGET DEVELOPMENT
The city considered numerous budget requests at the program level to use existing funds
differently or add funding to a new or existing program. City staff used Priority-Based Budgeting
(PBB) principles to consider each funding proposal and to inform the decision on allocating
additional revenues to individual programs.
By way of example, "Accessible and Connected Community" is one of the five PBB results and
states that Boulder will provide open access to information, encourage innovation, enhance
communication, and promote community engagement. The budget adds a Children's and Youth
Service Program Librarian in the Library and Arts Department to further achieve this result. A
second example is the creation of a Homeless Resource Officer position within the Municipal
Court to further the PBB result "Healthy and Socially Thriving Community." This result asks Boulder
to support the physical and mental well-being of its community members and actively partner
with other organizations to improve the welfare of those in need.
In total, departments submitted budget requests of $2.5 million that could not be funded. The
unfunded requests were mainly from General Fund departments.
3
City Manager's Message
FINANCIAL PLANNING
The budget continues to be guided by recommendations made by the Blue Ribbon Commissions I
and 11. Major long-term recommendations included:
• Establish a long-term balanced revenue stream for the City of Boulder
• Enhance the city's budget process by using Priority-Based Budgeting
• Update compensation policies
• Use efficiency studies to determine if current resources are being maximized
• Update and continue the use of cost recovery strategies
• Maintain current infrastructure
• Implement performance measures for city services.
Each of these recommendations has been, or is being, implemented and has helped the city
maintain the appropriate balance of revenues and expenditures. Current projections are that the
$135 million structural gap (determined in the BRC I work) between revenues and expenditures
has been reduced to $75 million annually by 2030. The analysis will be updated in 2014 to better
estimate the remaining gap.
CITY REVENUES
City Council placed on the November 2012 ballot a revenue question asking voters to consider
renewing the Climate Action Plan (CAP) Tax for five additional years at the existing rate. The tax
was set to expire at the end of March 2013.
The .25-cent Sales Tax, which supports Parks and Recreation operations and capital projects with
$7 million per year, was set to expire at the end of 2015. On Aug. 7, council placed the question
of extending this tax on the ballot for Boulder's voters to decide in November. The .25-cent Sales
Tax was proposed as a 20-year extension of the existing tax rate.
On November 6, voters approved the renewal of these two taxes, and the city will continue to
receive approximately $7 million for parks and recreation services, and $1.7 million for climate
action initiatives.
2013 HIGHLIGHTED BUDGET CHANGES
(See Attachments A and B for a complete list )
In addition to the continued long-term emphasis to stabilize revenues and expenditures, the
budget has been developed to address community and council priorities with a major emphasis in
the following five areas:
1. Restore non-personnel funding for police and firefighter training that was reduced during
the economic downturn. The budget allocates its largest share of new ongoing funding
4
A .
City Managers Message
from the General Fund to operations in both the police and fire departments to improve
emergency preparedness.
2. Provide additional resources for three council priorities: Boulder's Energy Future, the Civic
Area Master Plan and Homelessness.
Boulder's Energy Future: One-time additional resources will support staff efforts for
this priority. In particular, there is a need to support the legal, technical and
financial work as the city continues exploration of municipalization and its energy
strategy.
♦ The Civic Area Master Plan: The budget allocates additional one-time dollars to
support public engagement and community outreach for the Civic Area Master Plan.
♦ Homelessness: The city will provide additional case management resources in the
Municipal Court to aid the city's at-risk populations by assisting homeless
defendants in accessing veterans, disability, medical, and social services benefits;
address underlying conditions of mental illness and drug or alcohol addiction; and
reduce recidivism through intervention and treatment.
3. Implement department assessments and master plans. The budget continues the master
plan implementation work begun last year through the Fire Department's budget. In
2013, the budget brings salaries and benefits for wildland fire crews in line with what is
required to maximize the effectiveness and flexibility of Boulder's wildland fire response.
The city's wildland equipment and personnel played key roles in the city's response to the
early duly 2012 Flagstaff Fire and the fire's successful resolution without loss of life or
private property.
4. Continue and strengthen the commitment to economic sustainability. The budget will steer
new one-time dollars to fund a fixed-term business liaison position to assist with business
outreach and engagement in key policy initiatives as well as ongoing business retention
and assistance. These initiatives aim to support the long-term success of Boulder's
businesses in a manner consistent with overall community sustainability goals, helping to
reduce energy consumption and solid waste while supporting vital commercial districts
and responding to the needs of primary employers.
5. Boost the ability to renew infrastructure and invest in technology. As a result of the Capital
Improvement Bond, the budget directs additional funding to support replacement of
Boulder's outdated finance, human resources, and payroll systems. Moreover, in 2013,
funds will begin to be placed in reserve for the East Boulder Community Center's future
maintenance and renovation needs.
5
City Manager's Message
MANAGING PERSONNEL COSTS
The city remains committed to managing personnel costs and following a conservative path to
hiring additional staff. Our hiring practices incorporate market-based pay scales that enable the
city to attract and retain the best employees. In 2013, the budget will add one full-time equivalent
(FTE) in the General Fund. Another 5.5 FTEs will be hired in the General Fund as fixed-term staff,
leaving the base budget unchanged.
In 2013, the city will redesign its health benefits and invest in wellness incentives that slow rising
healthcare costs. Through incentives to lead a healthy lifestyle, monitor chronic health conditions
and help employees to be better informed healthcare consumers, the city can realize savings in a
few years' time that have the potential to lower medical costs over the long term.
CONCLUDING COMMENTS
While economic indicators point to a slow recovery within the state, the City of Boulder has
implemented conservative expenditure policies and remains fiscally sound. The 2013 budget
invests in public safety, maintenance of major infrastructure, and funding for the community's
highest priorities.
In light of moderate revenue projections, the budget provides for targeted growth in certain
priority programs. Sound fiscal policies continue to focus the city on improving service
efficiencies, piloting strategic programs, and maintaining reserve funds.
Enclosures:
Attachment A: Significant Changes Between the 2012 and 2013 Budget
Attachment B: 2013 Significant Budget Changes by Fund, One-time and Ongoing
6
City of Boulder
ATTACHMENT A
SIGNIFICANT CHANGES BETWEEN 2012 AND 2013 BUDGET
i
7
°o ATTACHMENT A 2012 2013
Approved Approved Total 2012 2013 FTE
Department / Fund / Action Budget Budget Change FTE FTE Change
CITY COUNCIL
GENERAL FUND
Council Travel $ 14,500 $ 34,500 $ 20,000 0.00 0.00 0.00
Council Technology - Ongoing Costs for Digital Agendas - 7,500 7,500 0.00 0.00 0.00
Total Changes, City Council $ 27,500 0.00
CITY MANAGER'S OFFICE
GENERAL FUND
City Gerk Reorganization $ 45,559 $ 66,009 $ 20,450 0.80 1.00 0.20
CO-LABS Membership - 3,000 3,000 0.00 0.00 0.00
Move Community Coordinator Position to Municipal Court 91,349 - (91,349) 0.88 0.00 (0.88)
Total Changes, City Manager's Office $ (67,899) (0.68)
COMMUNITY PLANNING AND SUSTAINABILITY
GENERAL FUND
Civic Area Plan Consultant Support $ $ 135,000 $ 135,000 0.00 0.00 0.00
Department Interns 18,000 18,000 0.00 0.00 0.00
Economic Vitality Business Liaison - one year fixed term 80,000 80,000 0.00 1.00 1.00
PLANNING AND DEVELOPMENT SERVICES FUND
Department Interns-increase General Fund transfer to Planning and Development Services $ $ 36,000 $ 36,000 0.00 0.00 0.00
Building Plan Review and Permit Issuance - two year fixed term Assistant Zoning
Administrator 81,180 81,180 0.00 1.00 1.00
Building Plan Review and Permit Issuance - tw o year fixed term Project Specialist 81,180 81,180 0.00 1.00 1.00
Total Changes, Community Planning and Sustainability $ 431,360 3.00
DOWNTOWN AND UNIVERSITY HILL MANAGEMENT DIVISION / PARKING SERVICES
GENERAL FUND
Increase in Credit Card Fees $ 29,000 $ 41,000 $ 12,000 0.00 0.00 0.00
DOWNTOWN COMMERICAL DISTRICT
Increase in Credit Card Fees $ 156,000 $ 230,000 $ 74,000 0.00 0.00 0.00
UNIVERSITY HILL COMMERCIAL DISTRICT
Increase in Credit Card Fees $ 26,000 $ 37,000 $ 11,000 0.00 0.00 0.00
Total Changes, Downtown and University Hill Management Division/Parking Services $ 97,000 0.00
ATTACHMENT A 2012 2013
Approved Approved Total 2012 2013 FTE
Department / Fund / Action Budget Budget Change FTE FTE Change
ENERGY STRATEGY AND ELECTRIC UTILITY DEVELOPMENT
GENERAL FUND
Boulder's Energy Future $ $ 303,000 $ 303,000 0.00 3.50 3.50
Total Changes, Energy Strategy and Electric Utility Development $ 303,000 3.50
FINANCE
GENERAL FUND
Transforming Boulder Business Initiative Office Space $ $ 11,130 $ 11,130 0.00 0.00 0.00
Total Changes, Finance $ 11,130 0.00
FI RE
GENERAL FUND
NPE Gap - Training, Fleet and Utilities - partial mitigation $ 2,508,204 $ 2,550,021 $ 41,817 0.00 0.00 0.00
EMS Physician Advisor - 2nd year of 2 year phase in 16,500 33,000 16,500 0.00 0.00 0.00
Convert Seasonal, Part-time Wildland Crew to Full-time - 2nd year of 3 year phase in 46,000 122,973 76,973 0.00 2.00 2.00
Wildland Fuels Manager and Fire Management Coordinator Equity Reclassifications 672,914 752,914 80,000 0.00 0.00 0.00
Total Changes, Fire $ 215,290 2.00
HUMAN RESOURCES
GENERAL FUND
Administrative Specialist $ 14,109 $ 14,109 $ - 0.00 0.25 0.25
Total Changes, Human Resources $ 0.25
HOUSING
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG)
Reduction in Federal Funding for Affordable Housing and Community Development $ 810,497 $ 719,969 $ (90,528) 0.00 0.00 0.00
HOME INVESTMENT PARTNERSHIP GRANT (HOME)
Reduction in Federal Funding for Affordable Housing in the HOME Consortium $ 1,132,947 $ 800,445 $ (332,502) 0.00 0.00 0.00
Total Changes, Housing $ (423,030) 0.00
Q0
o ATTACHMENT A 2012 2013
Approved Approved Total 2012 2013 FTE
Department / Fund / Action Budget Budget Change FTE FTE Change
INFORMATION TECHNOLOGY
GENERAL FUND
Recurring Security Audits $ $ 35,000 $ 35,000 0.00 0.00 0.00
Device Support for Emerging Technology Needs 75,000 75,000 0.00 1.00 1.00
Transfer of Senior PC Specialist position from Library and Arts to IT 80,496 80,496 0.00 1.00 1.00
Total Changes, Information Technology $ 190,496 2.00
LIBRARY AND ARTS
LIBRARY FUND
Children's and Youth Services Program Librarian - increase General Fund transfer to Library
and Arts $ $ 68,000 $ 68,000 0.00 1.00 1.00
Transfer of Senior PC Specialist position from Library and Arts to IT - decrease General Fund
transfer to Library and Arts 80,496 - (80,496) 1.00 0.00 (1.00)
Total Changes, Library and Arts $ (12,496) 0.00
MUNICIPAL COURT
GENERAL FUND
Community Coordinator - Reallocation of a Position from CMO to Muni Court $ 20,450 $ 91,349 $ 70,899 0.00 0.88 0.88
Homeless Resource Officer - 102,000 102,000 0.00 1.00 1.00
Total Changes, Municipal Court $ 172,899 1.88
OPEN SPACE AND MOUNTAIN PARKS
OPEN SPACE FUND
Seasonal Forest Ecosystem Management Crew $ $ 136,607 $ 136,607 0.00 0.00 0.00
Additional Seasonal Trail Crew 195,000 195,000 0.00 0.00 0.00
Forest Management Technician 56,000 56,000 0.00 1.00 1.00
GIS Analyst 61,600 61,600 0.00 1.00 1.00
New Plotter at Annex 9,000 9,000 0.00 0.00 0.00
Arapahoe Fit Augmentation - transfer from CIP to operating 10,000 10,000 - 0.00 0.00 0.00
Total Changes, Open Space and Mountain Parks $ 458,207 2.00
PARKS AND RECREATION
.25 CENT SALES TAX FUND
Ready to Work Maintenance Crew $ - $ 33,900 $ 33,900 0.00 0.00 0.00
Total Changes, Parks and Recreation $ 33,900 0.00
ATTACHMENT A 2012 2013
Approved Approved Total 2012 2013 FTE
Department / Fund / Action Budget Budget Change FTE FTE Change
POLICE
GENERAL FUND
NPE Gap - Training, Fleet and Utilities - partial mitigation $ 4,272,992 $ 4,518,675 $ 245,683 0.00 0.00 0.00
Overtime Compensation 735,345 635,345 (100,000) 0.00 0.00 0.00
Reallocation from Records and Dispatch to fund Technical Assistant position 66,012 66,012 - 1.00 1.00 0.00
Greenwood Wildlif e Rehabilitation - 2nd year of 3 year phase in 10,000 15,000 5,000 0.00 0.00 0.00
Total Changes, Police $ 150,683 0.00
PUBLIC WORKS - DEVELOPMENT AND SUPPORT SERVICES
GENERAL FUND
Replacement and Renovation Contribution for East Boulder Community Center $ $ 80,937 $ 80,937 0.00 0.00 0.00
PLANNING AND DEVELOPMENT
Building Perrot Inspection - two year fixed term position $ $ 70,308 $ 70,308 0.00 1.00 1.00
Total Changes, Public Works - Development and Support Services $ 151,245 1.00
PUBLIC WORKS -TRANSPORTATION
AIRPORT FUND
land or easement costs - one time increase $ $ 100,000 $ 100,000 0.00 0.00 0.00
TRANSPORTATION FUND
Increase ongoing appropriations for operating NPE including construction materials and
energy costs $ 10,797,779 $ 11,096,726 $ 298,947 0.00 0.00 0.00
Increase ongoing appropriations for street lighting utility costs 1,265,795 1,392,375 126,580 0.00 0.00 0.00
One time increase in appropriations for routine preventative maintenance - 200,000 200,000 0.00 0.00 0.00
Total Changes, Public Works -Transportation $ 725,527 0.00
PUBLIC WORKS - UTILITIES
WATER UTILITY FUND
Energy cost increase at Water Treatment Facility $ 628,645 $ 660,045 $ 31,400 0.00 0.00 0.00
Ongoing residuals hauling - Water Treatment 128,646 157,646 29,000 0.00 0.00 0.00
Ongoing water quality monitoring - 28,000 28,000 0.00 0.00 0.00
EPA Monitoring Rule compliance -one time - 20,000 20,000 0.00 0.00 0.00
WASTEWATER UTILITY FUND
Reallocate portion of eliminated Maintenance II savings to contracted services $ 49,418 $ 30,000 $ (19,418) 1.00 0.00 (1.00)
Ongoing support for Hazardous Materials Management facility 154,051 161,551 7,500 0.00 0.00 0.00
STORMWATER AND FLOOD MANAGEMENT FUND
Ongoing support for Hazardous Materials Management facility $ 144,094 $ 151,594 $ 7,500 0.00 0.00 0.00
Total Changes, Public Works - Utilities $ 103,982 (1.00)
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12
City of Boulder
ATTACHMENT B
2013 SIGNIFICANT BUDGET CHANGES BY FUND,
ONE-TIME AND ONGOING
13
ATTACHMENT B Ongoing One Time Ongoing Fixed
Requested Requested FTE Term
Fund ! Department Action Funds Funds FTE Status
GENERAL FUND
City Council Council Technology - ongoing costs for digital agendas $ 7,500 $ - 0.00 0.00 Approved
City Council Council Travel 20,000 0.00 0.00 Approved
Community Planning and Sustainability Civic Area Plan consultant support - 135,000 0.00 0.00 Approved
Downtown and University Hill Increase in Credit Card Fees 12,000 - 0.00 0.00 Approved
Management Division / Parking Services
Finance Transforming Boulder Business Initiative Office Space - 11,130 0.00 0.00 Approved
Fire NPE Gap - Training, Fleet and Utilities - partial mitigation 41,817 - 0.00 0.00 Approved
Fire Wildland Fuels Manager and Fire Management Coordinator Equity 80,000 - 0.00 0.00 Approved
Rec lass if ications
Information Technology Device Support for Emerging Technology Needs - 75,000 0.00 1.00 Approved
Information Technology Recurring Security Audits 35,000 - 0.00 0.00 Approved
Municipal Court Homeless Resource Officer 102,000 - 1.00 0.00 Approved
Police NPE Gap - Training, Fleet and Utilities - partial mitigation 145,683 - 0.00 0.00 Approved
Police Greenwood Wildlife Rehabilitation - 2nd year of 3 year phase in 5,000 - 0.00 0.00 Approved
City Manager's Office CO-LABS membership 3,000 - 0.00 0.00 Funded as One-Time Only
Community Planning and Sustainability Department Interns 18,000 - 0.00 0.00 Funded as One-Time Only
Community Planning and Sustainability Economic Vitality Business Liaison - one year fixed term 80,000 - 1.00 0.00 Funded as One-Time Only
Energy Strategy and Electric Utility Boulder's Energy Future 303,000 - 3.50 0.00 Funded as One-Time Only
Development
Public Works-Development and Support Annual Replacement & Renovation Contribution for EBCC 80,937 - 0.00 0.00 Funded as One-Time Only
Services
City Manager's Office City Clerk Reorganization 20,450 - 0.20 0.00 Reallocation
Human Resources Administrative Specialist - - 0.25 0.00 Reallocation
Information Technology Transfer of Senior PC Specialist position from Library and Arts to IT 80,496 - 1.00 0.00 Reallocation
Municipal Court Community Coordinator - Reallocation of a Position from CMO to Muni 70,899 - 0.88 0.00 Reallocation
Court
Police Reallocation (instead of new funding request listed below) from - - 0.00 0.00 Reallocation
Records and Dispatch to fund Technical Assistant position
Police Reallocation of Overtime to NPE - - 0.00 0.00 Reallocation
Total Changes, General Fund $ 1,105,782 $ 221,130 7.83 1.00
ATTACHMENT B Ongoing One Time Ongoing Fixed
Requested Requested FTE Term
Fund ! Department Action Funds Funds FTE Status
PLANNING AND DEVELOPMENT SERVICES FUND
Public Works-Development and Support Building Permit Inspection - two year fixed term position $ $ 70,308 0.00 1.00 Approved
Servics
Community Planning and Sustainability Building Plan Review and Permit Issuance - tw o year fixed term 81,180 0.00 1.00 Approved
Assistant Zoning Administrator
Community Planning an Sustainability Building Plan Review and Permit Issuance - tw o year fixed term 81,180 0.00 1.00 Approved
Project Specialist
Community Planning and Sustainability Department Interns-increase General Fund transfer to Planning and 36,000 - 0.00 0.00 Funded as One-Time Only
Development Services
Total Changes, Planning and Development Services Fund $ 36,000 $ 232,668 0.00 3.00
.25 CENT SALES TAX FUND
Parks and Recreation Ready to Work Maintenance Crew $ 33,900 $ - 0.00 0.00 Approved
Total Changes,.25 Cent Sales Tax Fund $ 33,900 $ 0.00 0.00
LIBRARY FUND
Library and Arts Children's and Youth Services Program Librarian - increase General $ 68,000 $ - 1.00 0.00 Approved
Fund transfer to Library and Arts
Library and Arts Transfer of Senior PC Specialist position from Library and Arts to R- (80,496) - (1.00) 0.00 Reallocation
decrease General Fund transfer to Library and Arts
Total Changes, Library Fund $ (12,496) $ - 0.00 0.00
OPEN SPACE FUND
Open Space and Mountain Parks Additional Seasonal Forest Ecosystem Management Crew $ 136,607 $ - 0.00 0.00 Approved
Open Space and Mountain Parks Additional Seasonal Trail Crew 195,000 - 0.00 0.00 Approved
Open Space and Mountain Parks Forest Management Technician 56,000 - 1.00 0.00 Approved
Open Space and Mountain Parks GIS Analyst 61,600 1.00 0.00 Approved
Open Space and Mountain Parks New Plotter at Annex - 9,000 0.00 0.00 Approved
Open Space and Mountain Parks Arapahoe Pit Augmentation - transfer from CIP to operating - - 0.00 0.00 Reallocation
Total Changes, Open Space Fund $ 449,207 $ 9,000 2.00 0.00
ATTACHMENT B Ongoing One Time Ongoing Fixed
Requested Requested FTE Term
Fund ! Department Action Funds Funds FTE Status
AIRPORT FUND
Public Works-Transportation Airport land or easement costs - one time increase $ - $ 100,000 0.00 0.00 Approved
Total Changes, Airport Fund $ - $ 100,000 0.00 0.00
TRANSPORTATION FUND
Public Works-Transportation Increase ongoing appropriations for operating NPE including $ 298,947 $ - 0.00 0.00 Approved
construction materials and energy costs
Public Works-Transportation Increase ongoing appropriations for street lighting utility costs 126,580 - 0.00 0.00 Approved
Public Works-Transportation One time increase in appropriations for routine preventative - 200,000 0.00 0.00 Approved
maintenance
Total Changes, Transportation Fund $ 425,527 $ 200,000 0.00 0.00
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND
Housing Reduction in Federal Funding for Affordable Housing and Conran nity $ (90,528) $ - 0.00 0.00 Approved
Development
Total Changes, Community Development Block Grant Fund $ (90,528) $ - 0.00 0.00
HOME INVESTMENT PARTNERSHIP GRANT (HOME) FUND
Housing Reduction in Federal Funding for Affordable Housing in the HOME $ (332,502) $ - 0.00 0.00 Approved
Consortium
Total Changes, Home Investment Partnership Grant Fund $ (332,502) $ - 0.00 0.00
WATER UTILITY FUND
Public Works-Utilities Energy cost increase at Water Treatment Facility $ 31,400 $ - 0.00 0.00 Approved
Public Works-Utilities Ongoing residuals hauling - Water Treatment 29,000 - 0.00 0.00 Approved
Public Works-Utilities Ongoing water quality monitoring 28,000 - 0.00 0.00 Approved
Public Works-Utilities EPA Monitoring Rule compliance (one time) - 20,000 0.00 0.00 Approved
Total Changes, Water Utility Fund $ 88,400 $ 20,000 0.00 0.00
ATTACHMENT B Ongoing One Time Ongoing Fixed
Requested Requested FTE Term
Fund ! Department Action Funds Funds FTE Status
WASTEWATER UTILITY FUND
Public Works-Utilities Reallocate portion of eliminated Maintenance II savings to contracted $ (19,418) $ - (1.00) 0.00 Approved
services
Public Works-Utilities Ongoing support for Hazardous Materials Management facility 7,500 - 0.00 0.00 Approved
Total Changes, Wastewater Utility Fund $ (11,918) $ - (1.00) 0.00
STORMWATER AND FLOOD MANAGEMENT UTILITY FUND
Public Works-Utilities Ongoing support for Hazardous Materials Management facility $ 7,500 $ - 0.00 0.00 Approved
Total Changes, Stormwater and Flood Management Utility $ 7,500 $ - 0.00 0.00
DOWNTOWN COMMERICAL DISTRICT
Downtown and University Hill $ 74,000 $ - 0.00 0.00 Approved
Management Division / Parking Services Increase in Credit Card Fees
Total Changes Downtown Commercial District Fund $ 74,000 $ - 0.00 0.00
UNIVERSITY HILL COMMERCIAL DISTRICT
Downtown and University Hill $ 11,000 $ - 0.00 0.00 Approved
Management Division / Parking Services Increase in Credit Card Fees
Total Changes University Hill Commercial District Fund $ 11,000 $ - 0.00 0.00
V
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18
City of Boulder
STRATEGIC PLANNING
2013 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. Combined,
the actions taken have reduced the revenue gap to $95 million in 2030.
In 2010, City Council reviewed development taxes and fees and implemented an updated impact
19
Strategic Planning
fee structure to increase development's contribution to growth related costs. Most recently, 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. Details of the Capital Bond
projects can be found in the 2013-2018 Capital Improvement Program (Volume II of the Annual
Budget).
The city continues to pursue strategies for revenue stabilization. In November 2012, voters
approved renewal of the .25% sales tax and the Climate Action Plan Tax. The city will provide an
update on the BRC One and BRC Two findings in 2013, and strategic planning in 2013 and beyond
will include a citywide review of fees and continued analysis on revenue diversification and
potential sources of new revenues.
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 2012 marks the third 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 2012 assessments were completed in the Fire Department,
Housing program area, and the City Manager's Office, and assessments in the Parks and
Recreation Department and Arts and Culture program area of the Library and Arts Department will
be completed by year's end. Additional assessments are planned for 2013 and will include at
minimum Downtown University Hill Management District - Parking Services (DUHMD).
The city adopted Priority Based Budgeting (PBB) in 2010, and more information on PBB's results
can be found in the following subsection.
20
Strategic Planning
The city continues to pursue strategies for expenditure control, with an emphasis on providing
high priority programs and services to the community. 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.
Finally, to correctly cost city programs and allocate resources in a more transparent way,
adjustments will be made to the existing cost allocation plan in 2013. A new, full cost allocation
study is planned for 2014-2015.
Priority Based Budgeting
Purpose of PBB
Priority Based Budgeting (PBB) builds on the city's prior Business Plan, which separates goals and
actions into near term versus long term time frames. PBB harnesses the policies and values of the
Boulder Valley Comprehensive Plan and department strategic and master plans. As the
cornerstone of the city's budget process, PBB gives the city three central benefits:
• Identifies key Council and community goals (see the next section on PBB Results and
Attributes)
• Evaluates the impact on these goals of city programs and services
• Provides a tool for strategic decision-making in funding, adding and/or eliminating
programs and services, making more effective use of the city's limited resources.
PBB contributes to the city's long-term financial sustainability and allows the city of Boulder to
serve its residents in the most effective, efficient and fiscally responsible manner possible.
Figure 2-01: Planning and Finance Policy Structure in Boulder, Colorado
ITTSISTAKABIPW
Prion Subcommunity and
Budge f R Area Plans
4'-
21
Strategic Planning
2013 PBB Outcomes
Now integrated into its third consecutive year of budget development, PBB is the framework within
which all budget decisions are made. In the 2013 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. Additionally, to maintain value and consistency in program
scoring, Peer Review Groups, citywide teams who come together to score all PBB programs and
services annually, received additional training and guidance this year.
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 2013 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 reduced revenue projections, there was little opportunity to
add resources to city programs in the 2013 budget. PBB was a tool to help shift resources from
lower to higher priority programs. Figure 2-02 below illustrates changes that are included in the
Annual Budget.
Figure 2-02: Budget Allocations for 2013 in PBB Terms
$93,240,511
Quartile 1
$5,210,152
$48,715,601
Quartile 2
M$2983,959
Quartile 3 $51,783,789
$2,679,563 2012 Budget
0 ■ 2013 Change
Quartile 4 $13,159,333
-$1,270,315
I
At first glance, this graph shows approximately $1.3 million in reductions in Quartile 4 programs,
compared to increases in Quartile 1, 2 and 3 programs. The reduction is notable, because after
inflationary increases in existing programs, and including additional one time personnel costs
related to a 27th pay period in 2013 (for which reserves had been accumulated), a net decrease in
22
Strategic Planning
funding has been achieved in Quartile 4 programs, with increasing funding to other programs in
priority order.
As Table 2-01 shows, the use of PBB in the 2013 budget process achieved a reduced proportion
of city resources being allocated to Quartile 4 programs.
Table 2-01: Proportion of Funding by PBB Quartile
PRIORITY BASED BUDGETING
Share of 2012 2013 Approved Change to 2012 2013 Approved Share of 2013
Quartile 2012 Budget Total Change Budget (014 Budget Total
Q1 $ 93,240,511 45.1% $ 5,210,152 5.6% $ 98,450,663 45.5%
Q2 48,715,601 23.5% 2,983,959 6.1% 51,699,560 23.9%
Q3 51,783,789 25.0% 2,679,563 5.2% 54,463,352 25.2%
Q4 13,159,333 6.4% -1,270,315 -9.7% 11,889,018 5.5%
23
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24
City of Boulder
PRIORITY BASED BUDGETING RESULTS AND ATTRIBUTES
2013 Annual Budget
Policy goals for the 2013 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 2013 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.
25
PBB 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.
26
PBB Results and Attributes'
Attributes
Programs were also scored on a series of five attributes. These stand-alone basic program
attributes are not captured when evaluating programs against result definitions, but are
important and should be considered in the value ofa 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.
27
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28
City of Boulder
BUDGET ALLOCATION BY PBB QUARTILE
2013 Annual Budget
Final program scores created four quartiles. The highest rated programs are in Quartile I. 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.
Figure 2-03: 2013 Budget Allocation by
PBB Quartile, All City Programs
Quartile 1 $98,450,661
Quartile 2 $51,699,559
Quartile 3 $54,463,355
Quartile 4 _$11,889,019
Figure 2-04: 2013 Budget Allocation by
PBB Quartile for Community Programs
Quartile 1 $89,654,642
Quartile 2 $43,516,035
Quartile 3 $35,018,297
Quartile 4 $6,910,921
29
PBB Allocation by Quartile
Figure 2-05: 2013 Budget Allocation by
PBB Quartile for Governance Programs
Quartile 1 $8,796,018
Quartile 2 $8,183,524
Quartile 3 $19,445,058
Quartile 4 $4,978,097
30
City of Boulder
PRIORITY BASED BUDGETING PROGRAMS BY QUARTILE
2013 Annual Budget
31
Table 2-02: 2013 PBB Programs by Quartile
W
N
_65~rograms 1 78 programs 9.5 programs 53 ro rams
Conduct of Elections
City Attorney's City Manager's including Campaign Finance City Manager's City Manager's Board and Commission
Office Administrative Services Office Reform/matching funds Office Internal Communication Office Administration
administration
City Attorney's City Manager's City Managers City Manager's
Office Advisory Services Office External Communication Office Organizational Development Office Multi Media
Court Services - Civil
City Attorney's City Managers Community Planning Business Incentive City Manager's
Office Litigation and Municipal Office General Administration & Sustainability Programs Office Sister City Administration
Prosecution
City Managers City Administration and City Managers Community Planning City Organization BID funding for
Office Operations Office Intergovernmental Relations & Sustainability Sustainability DUHMD/PS events/marketing
Records Retention,
management, and destruction
((including storage), Open
City Managers iRecords Requests; Domestic Community Planning Ecological Planning Community Planning Economic Vitality Program BID funding for
Office partnerships; Contract & Sustainability & Sustainability & Sponsorships DUHMD/PS survey/database
routing/document recording;
and, Council Chamber AV
;support for Council meetings
Building Permit Plan Review
Community Planning Community Planning Energy Efficiency and BID funding for trash,
& Sustainability & Issuance (Zoning DUHMD/PS Citywide Event Permitting " & Sustainability Conservation DUHMD/PS ambassadors, kiosk
Compliance)
Community Planning Building Permit Site Downtown and Community Community Planning I
& Sustainability Inspection DUHMD/PS Improvements-Pearl Street & Sustainability Historic Preservation DUHMD/PS CAGID Parking Refunds
Mall/Downtown streetscape
Community Planning Community Planning
& Sustainability Comprehensive Planning"* DUHMD/PS Meter Program*" & Sustainability Waste Reduction DUHMD/PS Citywide Film Permitting
Community Planning Planning Boulder Junction
& Sustainability Development Review DUHMD/PS Access GID's DUHMD/PS Civic Plaza- Farmers Market DUHMD/PS Mall operations
Community Planning Regional Sustainability Finance Administration DUHMD/PS EcoPass Program*" DUHMD/PS News box program
& Sustainability
Community Planning Zoning Administration and Neighborhood Parking Public Information/Econ
& Sustainability Enforcement Finance Debt Management DUHMD/PS Program DUHMD/PS Vitality*'
Departmental Budget Parking Enforcement & Trash Bag supplies outside
Finance City Budget Development Finance DUHMD/PS DUHMD/PS
Support S ecial Event Enforcement the Hill Business District
Finance Finance Administration Finance Liquor Licensing rDH- MD/P S I Parking Garages/Lots- Finance Centralized Mail Services
Downtown & Uni Hill*'
Finance Financial Reporting Finance Purchasing D/PS ADM-Commercial District Access program"" Finance Employee Wellness
single program in multiple funds
Table 2-02: 2013 PBB Programs by Quartile (Cont.)
Fire Response, Emergency
Medical Response, Rescue
(Vehicle, swift water,
Fire trapped persons), Service Finance Sales Tax - Auditing DUHMD/PS University Hill streetscape & Finance Information Desk
Calls (lockouts, lift assists, public space maintenance
water leaks, alarm shutoffs,
etc.), Boulder Emergency
Squad (BES)
Hazardous Materials Sales Tax - Licensing,
Fire Finance Collections Finance Forecasting & Analysis Finance Internal Audit
Release Response/Training
Affordable Housing Inspections/Code
Housing Planning/Development Fire Enforcement, Fire Finance Imaging/Record Retention Fire Contracts (Rocky Mtn
Review/Project Investigation, Fire Code Rescue Group, Ambulance)
Management- Permits
Human Resources Compensation - Delivery
Systems, Classification,
Fire Office of Emergency SWAT Support (for Police
Finance Long-range Planning Fire
Market Analysis and Management Department)
_ Structure
Information Geographic Information Housing Funding/Community Finance Misc. Accounts Receivable Fire Water Search and Rescue/
Technology Systems (GIS) Development and Assessment Districts Recovery/Training
Information Network Administration Asset Management/
Housing Funding/Housing i Finance Old Hire Pension Plan Mgmt Housing
Technology (WAN/LAN/Wireless) Monitoring
Information Packaged Application Human Resources Benefits - Employee Welfare Finance Other Licensing Human Resources Succession Planning
Technology Support
Information Security Administration Human Resources Employee Relations Finance Payment Processing Human Services Community Mediation
Technology Program
Information Server Administration Human Resources Human Resources Finance Policy Analysis Human Services Food Tax Rebate Program
Technology Information S stem HRIS
Open Space & Forest Ecosystem
Mountain Parks Management Program Human Resources Labor Relations Finance Portfolio Management Human Services Seniors/Social Programs
_(FEMP)
Open Space & Prop & Casualty Self Information
Ranger Naturalist Services Human Resources Payroll Finance Help Desk (Tier 1) Support
Mountain Parks Insurance Technology
Regional, Master, and
Open Space & Related Planning and Plan Human Resources Policies Finance Workers' Compensation Self Library and Arts Arts Resource
Mountain Parks Implementation Coordination Insurance
Departmental
Open Space & Trail Maintenance and Childcare Subsidy and Vehicle/Equipment Arts/Business Collaborative
Mountain Parks Construction Human Services Referral Fire Maintenance and Library and Arts Grant
Replacement
Open Space & Trailhead Maintenance and Public Fire and Safety
Mountain Parks Construction Human Services Human Services Fund Fire Education, Juvenile Fire Library and Arts Arts-in-Education grants
Setter Intervention
Parks and Athletic Field Maintenance Human Services Planning W ildland Boulder Museum of
Human Services Fire Operations/Planning/ Library and Arts
Recreation and Project Management Miti ation/ Coordination Contemporary Art (BMoCA)
Parks and Carnegie Library: Public
Recreation Forestry Operation Human Services Office of Human Rights Housing Homeownership Programs Library and Arts Service & Programming
Parks and Park Operations and Dairy Center for the Arts
w Human Services Prevention & Intervention Human Resources Benefits -Employee Leaves Library and Arts
w Recreation Maintenance support
Parks and Information Custom Application Benefits -Retirements &
Recreation Planning** Technology Provision and Related Human Resources Terminations Library and Arts Dance Bridge
Support
single program in multiple funds
W Table 2-02: 2013 PBB Programs by Quartile (Cont.)
Parks and Reservoir Programs, Information Main Library: Multi-Cultural
Database Administration Human Resources Diversity Library and Arts
Recreation Services and Maintenance Technology Outreach
Valmont City Park
Parks and Programs, Services and Information Disaster Recovery/Planning Human Resources Performance Management Library and Arts Main Library: Programming
Recreation Technology & Events
Maintenance
Information Main Library: Special
Police Hill Unit Technology eGovemment (Web/lntemet) Human Resources Staffing Library and Arts Services & Homebound
Delivery
Information Telephone Systems
Police Mall Unit Technology Administration and Device Human Resources Training Library and Arts Main Library: Youth Services
Support
Police Patrol Watches I, II and III Library and Arts Main Library - Access Human S Childcare Recruitment and Library and Arts Meadows Branch Library:
Services
Services & Facility Training Programming & Events
Police Special Enforcement Unit Municipal Court Adjudication Human Services Community Relations f Libra and Arts Mini Grants
Police Traffic Section Municipal Court Case Management - General Human Services Family Resource Schools Library and Arts Reynolds Branch Library:
Pro rammin & Events
Public Works -DSS Base Map Data Municipal Court Probation Services Human Services Senior Centers Library and Arts Theater grants
Maintenance
Public Works -DSS Building Code Enforcement Open Space & Agricultural land Mountain Parks management Human Services Senior Resources Library and Arts
Volunteer Services
Open Space & Ecological Restoration Parks and
Public Works -DSS Building Inspection Human Services Seniors/Health & Wellness Arts Programs and Services
Mountain Parks Program (ERP) Recreation
Public Works - DSS Building Plan Review and Open Space & Education and Outreach Human S Youth Opportunities Parks and Dance Programs and
Services
Permit Issuance Mountain Parks Program Program Recreation Services
Open Space & Grassland Ecosystem Information End-User Device and Office Parks and Flatirons Event Center
Public Works - DSS Development Review Management Program Automation Administration Management and
Mountain Parks (GMEP) Technology and Tier 2 Support Recreation Maintenance
Public Works - DSS Engineering Permits Open Space & Integrated Pest Library and Arts BoulderReads! Adult and Parks and Gymnastics Programs and
Mountain Parks Mana ement IPM) Family Literacy Services Recreation Services
Public Works - DSS Radio Shop and Open Space & Real Estate Acquisition Library and Arts Carnegie Library: Facility & Parks and Health and Wellness
Communications Support Mountain Parks OSMP Archival Functions Recreation Programs and Services
Public Works - Airport Maintenance and Open Space & Real Estate Services to Parks and Youth Recreation
Transportation Operations Mountain Parks OSMP Library and Arts Digital Services Recreation _Opportunities
Public Works - Bikeways/Multi-Use Path Open Space & Community Police Center
Transportation Maintenance Mountain Parks Water rights administration Library and Arts Main Library: Adult Services Police (CPC)
Public Works - [Opentain Space & Wetland and Aquatic
Transportation Multimodal Planning Parks Management Program Library and Arts Major Grants Police Crime Analysis Unit
(WAMP)
single program in multiple funds
Table 2-02: 2013 PBB Programs by Quartile (Cont.)
Public Works - Open Space & Meadows Branch Library:
Transportation Sidewalk Repair Mountain Parks Wildlife & Habitats Library and Arts Core Public Services & Police Crime Lab
Facility
Public Works - Signal Maintenance & Parks and Equipment Replacement
Construction Library and Arts Prospector Public Works -DSS
Transportation Upgrade Recreation (non-fleet)
Reynolds Branch Works - Signs & Markings Parks and Golf Course Programs, Library and Arts Core ublicServices lr&ryPublic Works - DSS
Fleet Operations -Fueling
Transportation Recreation Senaces and Maintenance P
Public Works - Street Repair and Parks and Natural Resource
Transportation Maintenance Recreation Management (IPM, Water, Municipal Court Case Management - Animal Public Works - DSS Fleet Operations - Repair
Wetland, Wildlife)
Public Works - Parks and Recreation Center
Transportation I Street Snow & Ice Control Recreation Operations and Maintenance Municipal Court Case Management -Parking
I_
Public Works - Case Management - Photo
Transportation Traffic Engineering Police Accident Report Specialists Municipal Court Enforcement (Radar and
Red Light)_
Public Works - Transit Operations Police Code Enforcement Municipal Court Case Management - Traffic
Transportation
Public Works - Transportation System Open Space & Conservation Easement
Transportation Management Police Crime Prevention Mountain Parks Compliance
Public Works - Collection System Open Space &
Police DUI Enforcement Cultural Resources Program
Utilities Maintenance Mountain Parks
Public Works - Distribution System Police General Instigations Open Space & Dog tag, permit and facility
Utilities Maintenance Mountain Parks leasing programs
Public Works - Flood Channel Maintenance Police Major Crimes Unit Mountain Open Space & Parks
Utilities Facility management
Public Works - Flood Management Police Narcotics Open Space & Junior Rangers
Utilities Mountain Parks
Public Works - Industrial Pretreatment Police Photo Enforcement Open Space & Monitoring & Visitation
Utilities Mountain Parks Studies
Public Works - Planning and Project Police and Fire Open Space &
Utilities Management Police Communications Center Mountain Parks Payments to Fire Districts
single program in multiple funds
W
lJ'I
Table 2-02: 2013 PBB Programs by Quartile (Cont.)
W
rn
QUARTILE 2 QUARTILE 3
Public Works - Storm Sewer Maintenance Open Space &
Utilities Police Special Events Management Mountain Parks Rapid Response
-
Public Works - Wastewater Treatment Plant Public Works - DSS Capital Development (DET & Open Space & Real Estate Services to the
Utilities (WWTPLOp erations Impact Fees) Mountain Parks General Fund
Public Works - Water Treatment Plants Public Works - DSS Facility Renovation & Open Space & Resource Information
Utilities Operations Replacement (R&R) -Mountain Parks Services
Public Works - DSS GIS Services Open Space & Signs
Mountain Parks
Public Works - DSS Rental Housing Licensing Open Space & Volunteer Services Program
and Enforcement Mountain Parks
Public Works - Employee Transportation Parks and Outdoor Pools Programs,
Transportation Program Recreation Services and Maintenance
Public Works - Parks and Philanthropy , Volunteers,
Transportation Street Lighting** Recreation Community Events, Historic
and Cultural Management "
Public Works - Travel Demand Management Parks and Sports Programs and
Transportation Recreation Services
Public Works - Hazardous Materials Parks and Therapeautic Recreation
Utilities Management Program Recreation Program and Services
Public Works - Raw Water Facilities police Animal Control
Utilities Operations
Public Works - Stormwater Permit f Police Property and Evidence
Utilities Compliance
Public Works - Stormwater Quality Police Records Management
Utilities Operations 1 1
Public Works - Wastewater Quality Police School Resource Officers
Utilities Operations
Public Works - Water Quality Operations Police Specialized Investigations
Utilities
Public Works - Water Resources Police Target Crime Team
Utilities Operations
Police Victim Services
Public Works - DSS Contractor Licensing
Public Works - DSS Facility Major Maintenance
(MM projects > $3,000)
Public Works - DSS Facility Major Maintenance
(MM projects > $3,000)_
single program in multiple funds
Table 2-02: 2013 PBB Programs by Quartile (Cont.)
Facility Operations &
Public Works - DSS Maintenance (O&M projects
< $3000)
Facility Operations &
Public Works - DSS Maintenance (O&M projects
< $3000)
Fleet Operations -
Public Works - DSS Preventative Maintenance
PM
Public Works - DSS Fleet Replacement
Public Works - Forest Glen GID (Eco-Pass)
Transportation
Public Works - Graffiti Maintenance
Transportation
Public Works - Median Maintenance
Transportation
Public Works - Street Sweeping
Transportation
Public Works -
Billing Services
Utilities
Public Works - Hydroelectric Operations
Utilities
Public Works - Marshall Landfill Operations
Utilities
Public Works -
Meter Operations
Utilities
Public Works - Water Conservation
Utilities
single program in multiple funds
w
V
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38
City of Boulder
GENERAL CITY INFORMATION
2013 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 1 5th 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 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.
39
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 150 miles of public hiking and biking trails, and its
mountain parks and open space holdings receive 1.8 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,
then passed a municipal carbon tax in 2008 to counteract global warming.
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 have 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, nine 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.
Boulder's Awards and Recognitions
The City is recipient of varied and numerous awards, including: America's Best Town for
Startups- Bloomberg Businessweek, America's Most Economically Vibrant College Town - The
Atlantic Cities; Best Vacation Destinations - Frommer's; America's Top 50 Bike-Friendly Cities
(#3) - Bicycling; Top 10 Cities for Affordable Vacations (#7) - Livability.com; Most Well-Read
40
Citywide Context and Budget Process
Cities in America (#5) - Amazon.com; America's Healthiest Metros (#3) - The Atlantic Cities;
Top 10 College Towns, 2011 (#1) - Livability.com; Top 10 Travel Destinations for 2012 (#7) -
Lonely Planet, America's Best Adventure Towns - National Geographic, Happiest City in
America - Gallup; and Best Towns 2011 (#4) - Outside Magazine.
City Government
The City of Boulder is governed by nine City 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. The city employs a full-time city
manager, appointed by City Council to oversee the operations of the city. The City Council also
appoints the city attorney and the municipal judge.
Demographic Characteristics
Population: 99,070 (Source: City of Boulder)
Median Age: 28.7
Median Education: 69.0% percent of residents with Bachelor's
degree or higher
Median Family Income: $92,930
Median Household Income: $51,779
Per capita income: $35,830
Median Value of Owner-Occupied Housing Units: $475,200
Median rent: $1,010
Persons below poverty level: 21.1%
Unemployment Rate: 6.2% (Source: May 2012, Bureau of Labor
Statistics)
' Unless otherwise noted, information is from the U.S. Census Bureau, 2006-2010 American Community
Survey 5-year estimates
41
Figure 3-01: City of Boulder 2013 Organizational Chart
.A
City Council
Citv N
AttorneV City Manager Municipal Judge
Tom Carr Jane S. Brautigam Linda Cooke
Paul J. Fetherston
Fire/Rescue Chief Police Chief Human Resources Chief Financial Energy Strategy and Electric
Larry Donner Mark R. Beckner Director Officer Utility Development
Eileen Gomez Bob Eichern Executive Director
Heather Bailey
Community Planning anr INNIN"
Open Space and
Sustainability • Director
Executive Director Director Director David Parking Downtown- University Hill Human Se ices Municipal Court
Management and Services Director Director Karen Rahn -DwIt" ~CTK-- Administrator
Molly Winter Alisa Lewis Lynne Reynolds
Development and Support Transportation Utilities
Services Director Director Director
Maureen F. Rait Tracy Winfree Jeffrey M. Arthur
Note: Solid line denotes direct report and dotted line indicates day to day assistance.
City of Boulder
BUDGET PHILOSOPHY AND PROCESS
2013 Annual Budget
Budget Philosophy
Serving the public trust requires that the annual budget provide the best possible allocation of
resources to many different needs in the community. The budget process is a principal
management tool for the city's administration, and in allocating the city's resources, the
annual process both reflects and defines the annual work program. In this context, the budget
provides a framework for us to accomplish the city's mission, which is "to create, enhance, and
preserve a human, natural, physical, and economic environment which fosters our
community's unique quality of life." The budget should also reflect our core city organization
values of integrity, teamwork, service excellence, personal growth, and innovation.
In addition to balancing allocations to meet community needs and incorporating our mission
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 PBB 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.
43
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
preliminary 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
fiscal year are adopted in October during public hearings. The public is given opportunity to
comment on the Recommended Budget during both 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).
44
Citywide Context and Budget Process
Figure 3-02: Schedule of Budget Process by Month
Jan Feb Mar Apr May June July Aug Sep Oct Nov Dec
L I
City Projects Revenue
I i
Priority Based Budgeting
Program Review
•
Budget Guidelines and
Targets are Issued
Departments Executive Budget Team Council Budget
Submit Budget Meetings and Budget Hearings and Public
Requests Decisions Input
Prior Year Budget Update Council Budget First Budget Council Review of Council Operating and Statutory Deadline for
and Revenue Outlook Study Session and Supplemental Revenue and Ballot Capital Budget Study Adopting the Annual
Revenue Update Issues Sessions Budget
Council Budget and
Revenue Update and Second
Budget Supplemental
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.
45
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.
46
Citywide Context and Budget Process Mvi
• 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.
47
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.
48
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.
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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.
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Citywide Context and Budget Process
• Appropriation Ordinance - An ordinance by means of which appropriations are given
legal effect. It is the method by which the expenditure side of the annual budget is
enacted into law by the City Council.
• Assessed Valuation - Basis for determining property taxes. The County Assessor
determines the assessed valuation of residential real property. For 2012, property was
appraised at the 2011 actual value. As provided by state law, the residential rate was
7.96% of its actual 2011 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.
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Citywide Context and Budget Process
• Division - A group of related tasks to provide a specific benefit to either the general
public or the city organization. A division is a sub-organizational unit of the
department.
• Encumbrance - Appropriations committed by contract for goods or services, which
have not yet been paid.
• Fiscal Year - A 12-month period to which the annual operating budget applies and at
the end of which a government determines its financial position and the results of its
operations. The City of Boulder's fiscal year is January 1 through December 31.
• Fund Balance - The balance remaining in a fund after costs have been subtracted from
revenues.
• General Obligation Bonds - Bonds which the full faith and credit of the issuing
government are pledged for payment.
• Grants - Contributions or gifts of cash or other assets from another organization to be
used or expended for a specified purpose or activity.
• Home Rule - Statutory and constitutional provisions, which allow municipalities to
exercise powers of local self-government such as the administration and collection of
local taxes. The City of Boulder is a home rule municipality.
• Infrastructure - Facilities on which the continuance and growth of a community
depend, such as streets, water lines, etc.
• Interdepartmental Charges - Charges for services provided by the Interdepartmental
Service Funds. An example of these charges is vehicle charges. These charges are
reflected as expenditures in the department budgets and as revenues in the
Intradepartmental Service Funds.
• Internal Transfers - Legally authorized intra-city transfers from a fund receiving
revenue to another fund where it is to be expended. Revenue and expenditures are
accounted for in both funds.
• Lease-Purchase Agreements - Contractual agreements which are termed "leases", but
which in substance amount to purchase contracts, for equipment and machinery.
• Long-term Debt - Debt with a maturity of more than one year after the date of
issuance.
• Maturity - The date on which the principal or stated value of investments or debt
obligations are due and may be reclaimed.
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Citywide Context and Budget Process
• Mill Levy - Rate applied to Assessed Valuation of property to determine property taxes.
A mill is 1 /10th of a penny, or $1.00 of tax for each $1 ,000 of assessed valuation. The
city's maximum mill levy, excluding debt service, is thirteen mills per City Charter.
• Modified Accrual Basis - Revenues are recorded as the amount becomes measurable
and available. Expenditures are recorded when the liability is incurred.
• Operating Budget - Represents the amount of money necessary to provide for the day
to day functions of city government. It does not include internal transfers between
funds, nor does it include expenditures for debt service and capital projects.
• Operating Expenses - Those items that a department will utilize in its daily operations.
Examples of these items would be copying, office supplies, postage, work supplies,
and chemicals. In addition, any item that a department receives from outside agencies
such as telephone services, gas and electric charges, equipment rentals, rent,
advertising, and contractual arrangements are also included in operating expenses.
• Personnel Services - This category includes salary and benefits for standard and
temporary employees. It also includes budgeted overtime.
• Plant Investment Fees - Charges to development for connecting to the city's water or
sewer system to compensate for the incremental use of capacity consumed in order to
serve the development.
• Program - A specific activity within a department. A grouping of programs typically
defines a division within a department.
• Projected - Estimation of revenues or expenditures based on past trends, current
economic conditions and future financial forecasts.
• Reserves - Funds which are planned to not be spent in the current budget year, and
whose level is established by a specific policy decision. Please refer to specific reserve
policies in this document.
• Revised Budget - Most recent estimate of revenues and expenditures including
additional appropriations made throughout the year and encumbrances carried over.
• Special Assessment - A levy made against certain properties to defray part or all of the
cost of a specific improvement or service deemed to primarily benefit those properties.
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Citywide Context and Budget Process
• Supplemental Requests - Programs and services which departments would like to have
added to their budget. Typically, supplemental requests are covered by additional
revenue, as is the case with new grants.
• Unallocated Fund Balances - Unspent funds whose levels at any point in time are the
difference between expected revenues plus any unspent funds from prior years, and
budgeted expenditures. The primary conceptual difference between unallocated fund
balances and reserves is that reserves are earmarked by conscious policy decisions,
and unallocated fund balances are funds which remain above the reserve.
• User Fees - The payment of a fee for direct receipt of a public service by the party
benefiting from the service.
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City of Boulder
CITYWIDE FINANCIAL AND MANAGEMENT POLICIES
2013 Annual Budget
Section 1 - General Information
1.1 Annual Budget Submittal - Annual budgets shall be balanced. Budgeted expenditures
and transfers-out will not exceed reasonable projection of the sum of current year
revenues, transfers-in, and available fund balances. One time revenues shall only be
used to cover one time costs. Ongoing revenues shall be used to cover ongoing costs.
Debt shall not be utilized for operating expenses.'
1.2 Budget Process - An annual budget shall be adopted every year by December 1 st prior
to the budget period.z
1.3 Budget Preparation - 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.
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.3 Two annual, one time adjustments to the initial appropriations may be
submitted to City Council for approval.
Section 2 - Revenue Policies
2.1 Property Tax - Mill levies shall be certified at the 1992 mill levy rate. A temporary mill
levy credit shall also be certified whenever the calculated revenue forecast exceeds the
calculated revenue limitation by more than 1 /10th of a mill.4
2.2 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. Proposed
rate increases are based upon Citywide Pricing Policy Guidelines that were adopted by
Council in 1994. User fees shall be aligned with these guidelines over a five-year
period.
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Financial and Management Policies
2.3 User Fee Guidelines - The general guidelines of the City of Boulder regarding user
fees are based upon the following considerations:
A. Full Cost Recovery
1. The individual or group using the service is the primary beneficiary.
2. The level of service use attributed to a user is known.
3. Administrative cost of imposing and collecting the fee is not excessive.
4. Imposing a full cost fee would not place the city at a competitive
disadvantage.
5. The service is usually provided by the private sector, but may also be
provided by the public sector.
B. Partial Cost Recovery
1. Services benefit those who participate but the community at large also
benefits.
2. The level of service use attributed to a user is known.
3. Administrative costs of imposing and collecting the fee are not excessive.
4. Imposing a full cost fee would place the city at a competitive disadvantage.
5. The service is usually provided by the public sector, but may also be provided
by the private sector.
C. No-Cost Recovery
(a service does not have to meet every criterion)
1. The service is equally available to everyone in the community and should
benefit everyone.
2. Because the service is basic, it is difficult to determine benefits received by
one user.
3. The level of service attributable to a user is not known.
4. Administrative costs of imposing and collecting a fee exceed revenue
expected from the fee.
5. Imposing the fee would place the city at a serious competitive disadvantage.
6. The service is primarily provided by the public sector.
7. Charging a fee would result in undesirable behavior.
D. "Enterprise" or "Profit" Center
(a service does not have to meet every criterion)
1. Individuals or groups benefit from the service and there is little community
benefit.
2. The level of service use attributable to a user is known.
3. There is excess demand for the service; therefore, allocation of limited
services is required.
4. Administrative cost of imposing and collecting the fee is not excessive.
5. The service is provided at market price by the private sector.
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Financial and Management Policies
E. Other Considerations
7. Nonresidents do not pay the full level of city taxes. Therefore, nonresidents
will usually pay a premium of 25% above the standard fee for the service.
2. The city currently defines "Direct Costs" as costs that are all the specific,
identifiable expenses associated with the actual provision of a service.
3. "Indirect Costs" can include departmental overhead costs such as
administrative costs and operating reserve account as well as city overhead
costs. City overhead costs include the costs of all the city's general support
services.
Departments, when establishing fees, should identify whether a fee recovers the full
cost, (sum of direct and indirect costs), partial cost or is a market rate fee.
2.3a User Fee Subsidies - After a fee has been set at a either a full cost recovery, partial
cost recovery, or market level, any subsidy or reduced rate user fee offered by the city
of Boulder will be based primarily on economic or financial need. The basis for
determining financial need will be 50% of the average median income (AM[) for
Boulder County. In addition, programs that include a subsidy or reduced rate
component are available to City of Boulder residents only.
2.4 Asset Forfeiture Revenue - To create a long-term funding source from limited and
uncertain revenue, asset forfeiture/ seizure revenue resulting from crime prevention/
apprehension activities by the Police Department shall be conceptually considered as
"endowment" funds and the principal shall be held in reserve. With the exception of
occasional exceptional unanticipated unfunded needs, only interest earnings on the
principal shall be allocated for expenditures.
2.5 Accrued Interest for 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.
2.6 Unspent Revenues - On an annual basis, any unspent revenues subject to and in
compliance with the associated limitations of Amendment #1 revenue and spending
constraints shall be "reserved" and therefore will be considered "spending" in the
current fiscal year.
2.7 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
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Financial and Management Policies
adjusted annually by an inflation factor until the maximum amount included in the
ballot issue is reached. 5
2.7a Education Excise Tax- In June 2003, City Council approved the following policy
guidelines pertaining to Education Excise Tax. City Council reviewed and updated
these guidelines in July 2007:
Education Excise Tax revenues shall be used only for one time capital and non-capital
expenditures to the extent permitted by state law.
Education Excise Tax revenues may be used to:
• Help fund facilities needed to serve new growth
• Improve or renovate existing facilities
• Enhance the viability of existing facilities, including recreational facilities
• Fund tax refunds or set-offs relating to education purposes
• Purchase properties to preserve them for future educational purposes.
Education Excise Tax revenues shall be expended in a manner that supports both
Boulder Valley School District and city of Boulder needs and objectives. An evaluation
of city needs and objectives should be informed by reference to the city's community
sustainability goals.
Potential projects for Education Excise Tax expenditures may be
proposed by either the city of Boulder or the Boulder Valley School
District. In either event, both organizations shall be informed of any
proposal, and direction provided first by Council's Boulder Valley
School District Issues Committee then from the full City Council, prior
to the commencement of any formal evaluation or consideration of
such proposal. As may become necessary, Council may direct
consideration of one or more proposals to occur in a forum where input
by the community and the Boulder Valley School District may be
solicited.
2.8 Utility Charges - The city reviews estimated revenues and fee schedules as part of the
budget process. Estimated revenue and expenditures are projected for five years and
updated annually. 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
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Financial and Management Policies
• Analysis of customer demands and usage characteristics
• Allocation of revenue requirements to customer service characteristics
• Development and design of rates schedules.
Other charges for specific services are designed to recover costs and follow the
guidelines of the Citywide Pricing Policy adopted by Council in 1994.
Plant Investment Fees are 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.
Section 3 - Financial Administration
3.1 General Information - The city's fiscal year shall be the calendar year. The Department
of Finance shall collect taxes and maintain financial records.6
3.2 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:
a. Complete recovery of costs incurred with the exception of the costs of "general
governance"
b. Equitable allocation of costs to users
c. Provision of incentives for service providers to deliver products and services
efficiently and effectively
d. Provision of a stable cost allocation system to facilitate the organization's
budgeting for charges and revenues
e. 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
totally 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.
The Boulder Housing Partners (formerly the Housing Authority) shall not be charged
for services provided by General Fund Departments. Such costs will be borne by the
General Fund.
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Financial and Management Policies
3.3 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).
These funds may be utilized for facility maintenance, reserved for facility replacement,
or utilized for debt service payments for facility related projects pursuant to a long
term plan based upon the condition of each facility. If the 2 percent funding goal
cannot be reached in any given year due to funding constraints, the expected result
will be an increase in the maintenance backlog equal to the funding shortfall. The
Facilities and Asset Manager will prioritize maintenance/ renovation needs to ensure
that critical systems are properly maintained so that facility safety and operations
continue without interruption. Lower priority work will be postponed until funding is
available to complete these tasks.
The Facilities & Asset Manager will report the amount of maintenance backlog and any
impacts on facility safety and operations annually during the budget process. If/when
the revenue base permits, facility maintenance funding shall be given a high priority
before consideration of other service restorations or additions.
3.4 Building Replacement Costs - Where debt payments are being made for city buildings,
if the revenue source(s) do not sunset when the debt is retired, the ongoing revenue
will be allocated to a building replacement fund. If the funding source does sunset,
replacement resources for the building shall usually come from new or extended
revenue leveraged by bonding.
3.5 Equipment Replacement Costs - Funds shall be reserved annually for replacement of
city equipment and these costs will be reflected in the operating expenditures of the
activity using the equipment, to facilitate accurate costing of service delivery.
3.6 Vehicle Replacement Costs - 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.
3.6a Vehicle Changes - 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: no increase in miles driven in the conduct of city business, and no net increase in
the number of fleet units.
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Financial and Management Policies
3.7 Computer Replacement Costs - Computer replacement funds shall be created to level
out spending for microcomputer and network related hardware and software and
ensure that adequate replacement funds are available when equipment reaches the
end of its useful life. Through 2006, this fund was expected to cover 80% of the
General Fund replacement costs. The remaining 20% of costs were covered in
individual departmental budgets and restricted funds were expected to reserve funds
necessary to cover 100% of their microcomputer and network related hardware and
software replacement costs.
As of 2007, departments were expected to contribute 100% of the replacement costs,
including related hardware, software and support costs, for any additional computers
purchased. In 2011 the remaining General Fund subsidy portion of the fund was
distributed to departments, on a per computer basis. As of 2011, departments are
expected to budget 100% of their microcomputer and network related hardware and
software replacement costs, to be transferred to the Computer Replacement Fund.
3.8 Technology Improvements - Recognizing the contribution of technology in efficient
and effective service provision, improvements in technology shall be important
considerations in resource allocations.
3.9 General Fund Annual Savings - The General Fund emergency/stabilization reserve
shall be maintained at a 10% minimum and a 15% maximum, as conditions allow.
3.10 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.
3.11 Property and Casualty and Workers Compensation Funds - Both the Property and
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.
3.12 Accumulated Sick, Vacation Time, and 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. This
funding will be set aside in the Compensated Absences Fund for General Fund
liabilities and as reserves in each of the restricted funds.
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Financial and Management Policies
3.13 Compensation Policy - The City of Boulder is dedicated to delivering responsive, high-
quality, innovative services that meet or exceed the expectations of the people we
serve in a fiscally-responsible manner. The city's total compensation program builds
and reinforces a high performance culture that drives excellence, innovation,
collaboration, continuous learning, and accountability. The program supports
responsible stewardship of public funds, and enables the city to attract, engage,
empower and retain exceedingly talented employees who are committed to serving
our community. Our expectations of employees are high, and we reward our
employees in tangible and intangible ways, consistent with our total compensation
philosophy.
City employees do important work and contribute to an organization that sets the
standard for public service and administration.
They participate in a community that provides exceptional cultural, recreational and
educational opportunities and an organization that is dedicated to the well-being of
the individual, the community and the environment.
We provide an attractive employment package, consistent with the level of skill,
professionalism and dedication we expect of our employees. Our goal is to provide:
• An inclusive, respectful, work environment
• A total compensation package that includes competitive base salaries and
employee benefits that contribute to employee health, safety, productivity and
well-being
• Compensation that is equitable for the employee's knowledge, skills,
experience and contributions relative to the job they perform
• Recognition and rewards linked to individual and team contributions to city goal
achievement
• Growth and development consistent with individual goals and capabilities and
City needs.
The city's total compensation philosophy is implemented in a manner that recognizes
the city's diverse operations and employment markets and is consistent with its ability
to pay.
Section 4 - Capital Improvement Plans
4.1 Capital Improvement Plan (CIP) Submission - While the Charter establishes time limits
and the essential content of the City Manager's 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 included in balanced multi-year operating budgets.
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Financial and Management Policies
4.3 CIP Contingency Funds - CIP 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. The "scope of the project" is defined as the
description of the project presented with the CIP that clearly defines the parameters,
objectives, and budget 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 Policies
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
for retirees of the Old Hire Police and Old Hire Fire Pension Plans will be funded only if
adequate funds are available, on an actuarially sound basis, from existing plan assets.
Section 6 - Debt Policies
6.1 Policy Statement - 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.8 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 Policies
7.1 Fund Reserves - The table at the end of this section defines individual reserve goals
by fund.
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Financial and Management Policies
7.2 Declared Emergency - In the case of a declared emergency within the City, applicable
insurance coverage (subject to the related deductibles) would be the first funding
source utilized. Reserve funds established for other purposes may also 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 and casualty self-ins 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
END NOTES
1. Charter Requirements Sec 93. Not 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 fiscal year, based upon detailed estimates
furnished by the several departments and other divisions of the city government, according to a classification as nearly
uniform as possible. The budget shall present the following information:
(A) An itemized statement of the appropriations recommended by the city manager for estimated expenses and for
permanent improvements for each department and each division thereof for the ensuing fiscal year, with comparative
statements in parallel columns of the appropriations and the expenditures for the current and last preceding fiscal year
and the increases or decreases in the appropriations recommended,
(B) An itemized statement of the taxes required and of the estimated revenues of the city from all other sources for the
ensuing fiscal year with comparative statements in parallel columns of the taxes and other revenues for the current and
last preceding fiscal year and of the increases or decrease estimated or proposed;
(C) A statement of the financial condition of the city, and
(D) Such other information as may be required by the council.
2. Charter Requirements Sec. 95. Upon the basis of the budget as adopted and filed, and including the levies required
to be made by the charter, the several sums shall forthwith be appropriated by ordinance to the several purposes
therein named for the ensuing fiscal year. Said ordinance shall be adopted not later than the first day of December in
each year and shall be entitled "The Annual Appropriation Ordinance."
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Financial and Management Policies
3. Charter Requirements Sec. 102. At any time after the passage of the annual appropriation ordinance and after at
least one week's public notice, the council may transfer unused balances appropriated for one purpose to another
purpose and may by ordinance appropriate available revenues not included in the annual budget. This provision shall
not apply to the water, park and library funds.
4. Charter Requirements Sec 94. Upon said estimate the council shall forthwith proceed to make by ordinance the
proper levy in mills upon each dollar of the assessed valuation of all taxable property within the city. The levy shall
never exceed thirteen mills on the dollar for all general city purposes upon the total assessed valuation of said taxable
property with the city. The foregoing limitation of thirteen mills shall not apply to taxes levied by the council for the
payment of any interest, sinking fund, or principals of any bonded indebtedness of the city now existing or hereafter
created nor to special assessments for local improvements.
Sec. 135. 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.
Sec. 161. There shall be a permanent park and recreation fund. This fund shall consist of the following:
(a) An annual levy of nine-tenths of one mill on each dollar of assessed valuation of all taxable within the city.
5. Code Requirement. Sec. 3-8-1. Development Excise Tax, Sec. 3-9-1, Housing Excise Tax, Sec. 8-3-18, and Park
Land Acquisition and Development Fees, B.R.C. 1981.
6. Charter Requirements. Sec. 88. The fiscal year of the city shall commence on the first day of January and end on the
last day of December of each year.
Sec. 89. Collection and custody of public moneys. The Director of Finance and Record shall have charge of the revenues
and records of the city except as otherwise provided by this charter or by ordinance. All taxes, special assessments,
and license fees accruing to the city shall be received or collected by officers of the department of finance and record.
All moneys received by any officer or employee of the city or in connection with the business of the city shall be paid
promptly into the city treasury.
The council shall by ordinance provide a system for prompt collection and regular payment, custody, and deposit of all
city moneys, shall require surety bonds of all depositors of city moneys. Deposits shall be made daily and in the name
of the city.
Sec. 90. System of accounting. The council shall by ordinance provide a system of accounting for the city, not
inconsistent with the provisions of this charter, which may be recommended by the city manager, to conform as nearly
as possible with the uniform system of municipal accounting.
7. Charter Requirements Sec 78. The Planning Department shall.....
(C) 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,
The list shall be arranged in order of preference, with recommendations as to which projects shall be completed each
year. Each list of capital improvements shall be accompanied by a six-year capital budget indicating estimated costs
and methods of financing all improvements.
8. Charter Requirements Sec 98. The term of any bond issues and the rate of interest shall be fixed by the ordinance
submitting the question to the registered electors of the city. When issued, 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. (Amended by
Ord. No. 7801 (2011), § 2, adopted by electorate on November 1, 2011
65
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66
City of Boulder
RESERVE POLICIES BY FUND
2013 Annual Budget
f
67
Reserve Policies
Reserve
Current Reserve 2013 Projected Policy Met
Category Reserve Purpose Policy Amount (Yes/No)
Projected 2013 Year-End Fund Balance Before Reserves S 25,130,000
!Emergency/ Emergency Reserve is to provide a Based upon GF
Stabilization Reserve cushion for revenue expenditures less
shortfalls, emergencies, and igrants: proposed goal is 16,758,000 Yes
for expenditure ~to have a 15% reserve.
opportunities.
Projected 2013 Year-end Fund Balance After Reserves S 3,101,000
CAPITAL DEVELOPMENT
Projected 2013 Year-End Fund Balance Before Reserves S 5,846,870
'Emergency/ Emergency Reserve was established to Current reserve policy
Stabilization Reserve cover emergencies and designates $500,000 to
revenue fluctuations. j 500,000 Yes
cover the purposes of
the fund.
Projected 2013 Year-end Fund Balance After Reserves S 5,346,870
PLANNING AND DEVELOPMENT SERVICES
Projected 2013 Year-End Fund Balance Before Reserves S 3,778,303
Emergency/ Operating Reserve This is an unappropriated 10% of the operating
Stabilization reserve which was budget that is funded by
established to cover revenue 'fees and permit revenue. 580,029 Yes
fluctuations and operating
emergencies.
Liability Pay Period 27 Reserve established to Reserve is to cover 100%
Reserve provide funding for years in of cash payment for
which there are 27 pay 27th pay period for year 52,602 Yes
periods. First one occurs in in which it occurs (e.g.
2013. _ 2013).
Liability Compensated The fund was established for Reserve is to cover 100%
Absences Liability liabilities assoc with iof accrued costs as
Reserve accumulated sick & vacation determined by the
time, appreciation bonuses, Finance Department. 281,918 Yes
and/or other employee
benefits that result in
liabilities upon termination
or retirement.
Liability State Historic Tax The reserve was established Reserve is to cover 100%
Credit to cover the fund balance of the state historic tax 10,485 Yes
associated with the state credit fund balance.
historic tax credit program.
Projected 2013 Year-end Fund Balance After Reserves $ 2,853,269
rt
Projected 2013 Year-End Fund Balance Before Reserves S 7,001
Liability Compensated Reserve was established to Reserve is to fully cover
Absences Liability fund sick/vac/app. bonus sick/vac/app. bonus 2,721 Yes
Reserve liability. (liability.
Liability Pay Period 27 Reserve established to 'Reserve is to cover 100%
Reserve provide funding for years in of cash payment for the
which there are 27 pay 27th pay period for year 4,280 Yes
periods. First one occurs in in which it occurs (e.g.
2013. 2013).
Projected 2013 Year-end Fund Balance After Reserves S -
68
Reserve Policies
Reserve
Current Reserve 2013 Projected Policy Met
Category Reserve Purpose Policy Amount (Yes/No)
COMMUNIfY HOWSING ASSISTANCE PROGRAM
Projected 2013 Year-End Fund Balance Before Reserves $ 19,756
Liability Compensated Reserve was established to Reserve is to fully cover
Absences Liability fund sick/vac/app. bonus sick/vac/app. bonus 15,916 Yes
Reserve (liability. liability.
Liability Pay Period 27 Reserve established to Reserve is to cover 100%
Reserve provide funding for years in of cash payment for the
which there are 27 pay 27th pay period for year 3,840 Yes
periods. First one occurs in in which it occurs (e.g.
2013. 20_13_).
Projected 2013 Year-end Fund Balance After Reserves $ -
':25 CENT SALES TAX
Projected 2013 Year-End Fund Balance Before Reserves $ 559,298
(Liability Compensated Reserve was established to Reserve is to fully cover
Absences Liability fund sick/vac/app. bonus sick/vac/app. bonus 191,294 Yes
Reserve liability. liability.
Liability Pay Period 27 Reserve established to Reserve was established
Reserve provide funding for years in to fund 27th pay period
which there are 27 pay which occurs every 11 21,380 Yes
periods. First one occurs in years.
2013.
Projected 2013 Year-end Fund Balance After Reserves $ 346,624
111 1.1 A-1
Projected 2013 Year-End Fund Balance Before Reserves _ $ 901,625
Emergency/ Emergency Reserve was established to Current reserve policy
Stabilization cover emergencies. designates 10% of 106,278 Yes
annual Library revenues
for emergencies.
Projected 2013 Year-end Fund Balance After Reserves $ 795,347
RECREATION ACTIVITY
Projected 2013 Year-End Fund Balance Before Reserves $ 342,574
Emergency/ Emergency Reserve is to provide a Policy is to allow a
Stabilization Reserve cushion for revenue rolling fund balance to
shortfalls, emergencies, and provide stability to
for expenditure annual operations that 50,000 Yes
opportunities. may otherwise be
affected by shortfalls in
revenue.
Liability Pay Period 27 Reserve established to Reserve was established
Reserve provide funding for years in to fund 27th pay period
which there are 27 pay which occurs every 11 45,000 Yes
periods. First one occurs in years.
2013.
Projected 2013 Year-end Fund Balance After Reserves $ 247,S74
CLIMATE ACTION PLAN
Projected 2013 Year-End Fund Balance Before Reserves $ 92,260
Emergency/ Emergency Reserve is to provide a Reserve is currently set
Stabilization Reserve cushion for revenue at $50,000.
shortfalls, emergencies, and 50,000 Yes
for expenditure
opportunities.
Liability Compensated Reserve was established to Reserve is to fully cover
Absences Liability fund sick/vac/app. bonus sick/vac/app. bonus 1,753 Yes
Reserve liability. liability.
Liability Pay Period 27 Reserve established to Reserve was established
Reserve provide funding for years in to fund 27th pay period
which there are 27 pay which occurs every 11 5,700 Yes
periods. First one occurs in years.
2013.
Projected 2013 Year-end Fund Balance After Reserves $ 34,807 69
atiD
Reserve Policies
Reserve
Current Reserve 2013 Projected Policy Met
Category Reserve Purpose Policy Amount (Yes/No)
OPEN SPACE
Projected 2013 Year-End Fund Balance Before Reserves $ 12,949,426
Emergency/ OSBT Contingency Reserve was established to Reserve per OSBT is to
Stabilization Reserve cover revenue fluctuations cover an amount based
which might impact the on outstanding General
Fund's ability to make debt Obligation and BMPA 5,475,000 Yes
service payments, as well as debt totals supported by
emergencies related to sales tax revenues.
acquisitions.
Liability Compensated The fund was established for Reserve is to cover 100%
Absences Liability liabilities assoc with of accrued costs as
Reserve accumulated sick and determined by Finance
vacation time, appreciation Department. 490,000 Yes
bonuses, and/or other
employee benefits that result
in liabilities upon
termination or retirement.
Liability Property and Reserve was established to Reserve is to cover 100%
Casualty Reserve cover retained insurance of retained loss not Yes
exposure. covered by the city's
insurance policy. 400,000
Liability Pay Period 27 Reserve established to Reserve is to cover 100%
Reserve provide funding for years in of cash payment for
which there are 27 pay 27th pay period for year Yes
periods. First one occurs in in which it occurs (e.g.
2013. X2013). 82,740
Special Purpose Capital Reserve Reserve for Gross Reservoir Reserve is to cover
Expansion. OSMP obligation to Yes
improve South Boulder
Creek flow. 1,450,000 Projected 2013 Year-end Fund Balance After Reserves $ 5,051 ,686
ra la ,e
Projected 2013 Year-End Fund Balance Before Reserves $ 698,540
Emergency/ Designated This is an unappropriated 25% of Fund's operating
Stabilization Reserve reserve for operating and budget. 139,733 Yes
capital emergencies and
.revenue shortfalls.
Liability Compensated The fund was established for Reserve is to cover 100%
Absences Liability liabilities assoc with of accrued costs as
Reserve accumulated sick and determined by Finance
vacation time, appreciation Department. 9,233 Yes
bonuses, and/or other
employee benefits that result
in liabilities upon
termination or retirement.
Liability Pay Period 27 Reserve established to Reserve is to cover 100%
Reserve provide funding for years in of cash payment for
which there are 27 pay 27th pay period for year 1,920 Yes
periods. First one occurs in in which it occurs (e.g.
2013. 2013).
Projected 2013 Year-end Fund Balance After Reserves $ 547,654
70
Reserve Policies
Reserve
Current Reserve 2013 Projected Policy Met
Category Reserve Purpose Policy Amount (Yes/No)
TRANSPORTATION
Projected 2013 Year-End Fund Balance Before Reserves $ 2,894,097
Emergency/ Designated This is an unappropriated Reserve is set at
Stabilization Reserve reserve for operating $475,000. Yes
emergencies and/or revenue
shortfalls. 982,178
Liability Pay Period 27 Reserve established to Reserve is to cover 100%
Reserve provide funding for years in of cash payment for
which there are 27 pay 27th pay period for year Yes
periods. First one occurs in in which it occurs (e.g.
2013. 2013). 119,860
Liability Compensated The fund was established for Reserve is to cover 100%
Absences Liability liabilities assoc with of accrued costs as
Reserve accumulated sick and determined by Finance
vacation time, appreciation Department.
bonuses, and/or other Yes
employee benefits that result
in liabilities upon
termination or retirement and
includes allocation for
designated reserves. 175,353
Projected 2013 Year-end Fund Balance After Reserves $ 1,616,706
TRANSPORTATION DEVELOPMENT
Projected 2013 Year-End Fund Balance Before Reserves $ 587,774
Emergency/ Designated This is an unappropriated Reserve is set at
Stabilization Reserve reserve for operating and $25,000. 25,000 Yes
capital emergencies and
revenue shortfalls.
Liability North Boulder Reserve established to be Reserve is set at
Underground ing used for burying overhead $112,860. 112,860 Yes
Reserve lines in accordance with the
Xcel franchise agreement.
Liability Pay Period 27 Reserve established to Reserve is to cover 1009.1
Reserve provide funding for years in of cash payment for
which there are 27 pay 27th pay period for year 2,690 Yes
periods. First one occurs in in which it occurs (e.g.
2013. 2013).
Projected 2013 Year-end Fund Balance After Reserves $ 447,224
BOULDER ri GENERAL IMPROVEMENT DISTRICT -TDM
Projected 2013 Year-End Fund Balance Before Reserves $ 31,590
Emergency/ Designated This is an unappropriated 10% of Fund's operating
Stabilization Reserve reserve for operating budget. Yes
emergencies and/or revenue
shortfalls. 5,035,
Projected 2013 Year-end Fund Balance After Reserves $ 26,555
71
Reserve Policies
Reserve
Current Reserve 2013 Projected Policy Met
Category Reserve Purpose Policy Amount (Yes/No)
PERMANENT PARKS AND RECREATION
Projected 2013 Year-End Fund Balance Before Reserves S 635,719
Liabilit~Compensated Reserve was established to TReserve is to fully cover
Absences Liability fund sick/vac/app. bonus sick/vac/app. bonus Yes
Reserve ,liability. liability. 60,126
Liability Pay Period 27 Reserve established to Reserve was established
Reserve provide funding for years in to fund 27th pay period
which there are 27 pay which occurs every 1 1 Yes
periods. First one occurs in years.
2013. 10,735
Projected 2013 Year-end Fund Balance After Reserves $ 564,858
Projected 2013 Year-End Fund Balance Before Reserves S 29,196,734
Bond Bond Reserve These reserves are Reserve amount defined
established in accordance individually for each
with bond covenant bond issuance, equal to 2,934,796 Yes
requirements for revenue approximately one
bonds. year's annual debt
payment.
Special Purpose Lakewood Pipeline This is an unappropriated The 2006 Lakewood
Remediation reserve to be used for Pipeline Settlement
Reserve inspections and resulted in $15 million
improvements for Lakewood to the city. This money 14,932,560 Yes
Pipeline. and related interest
reside in this reserve
until it is needed for the
pipeline.
Emergency/ Lakewood/ USFS This is an unappropriated Per the Resource
Stabilization Damage Claims reserve to be used for Damage Claims Plan.
Reserve damages to Forest Service Not applied
Land outside the after 2012
construction corridor for
Lakewood Pipeline.
Liability Compensated The fund was established for Reserve is to cover 100%
Absences Liability liabilities assoc with of accrued costs as
Reserve accumulated sick and determined by Finance
vacation time, appreciation Department. 671,410 Yes
bonuses, and/or other
employee benefits that result
in liabilities upon
termination or retirement.
Liability Pay Period 27 Reserve established to Reserve is to cover 100%
Reserve provide funding for years in of cash payment for
which there are 27 pay 27th pay period for year 112,400 Yes
periods. First one occurs in in which it occurs (e.g.
2013. 2013).
Emergency/ Operating Reserve This is an unappropriated 25% of Fund's operating
Stabilization reserve for operating budget (including 4,208,665 Yes
emergencies and/or revenue transfers).
shortfalls.
Emergency/ Capital Reserve This is an unappropriated Minimum annual capital
Stabilization reserve for capital costs for renewal and
expenditures due to replacement of utility 2,000,000 Yes
emergencies and/or revenue infrastructure.
shortfalls.
Projected 2013 Year-end Fund Balance After Reserves S 4,336,903
72
Reserve Policies
Reserve
Current Reserve 2013 Projected Policy Met
Category Reserve Purpose Policy Amount (Yes/No)
:WASTEWATER UTILITY
Projected 2013 Year-End Fund Balance Before Reserves $ 8,787,396
Bond Bond Reserve These reserves are Reserve amount defined
established in accordance individually for each
with bond covenant bond issuance, equal to 670,139 Yes
requirements for revenue approximately one-
bonds. year's annual debt
payment.
Liability Compensated The fund was established for Reserve is to cover 100%
Absences Liability liabilities assoc with of accrued costs as
Reserve accumulated sick and determined by Finance
vacation time, appreciation Department. 584,523 Yes
bonuses, and/or other
employee benefits that result
in liabilities upon
termination or retirement.
Liability Pay Period 27 Reserve established to Reserve is to cover 100%
Reserve provide funding for years in of cash payment for
which there are 27 pay 27th pay period for year 103,480 Yes
periods. First one occurs in in which it occurs (e.g.
2013. 2013).
Emergency/ Operating Reserve This is an unappropriated 25% of Fund's operating
,Stabilization reserve for operating budget (including 2,553,311 Yes
emergencies and/or revenue transfers).
shortfalls.
Emergency/ Capital Reserve This is an unappropriated Minimum annual capital
Stabilization reserve for capital costs for renewal and
expenditures due to replacement of utility 500,000 Yes
emergencies and/or revenue infrastructure.
shortfalls.
Projected 2013 Year-end Fund Balance After Reserves $ 4,375,943
STORMWATER/ FLOOD MANAGEMENT UTILITY
Projected 2013 Year-End Fund Balance Before Reserves $ 6,729,239
Bond Bond Reserve These reserves are Reserve amount defined
established in accordance individually for each
with bond covenant bond issuance, equal to 324,984 Yes
requirements for revenue approximately one
bonds. year's annual debt
payment.
Emergency/ Post-Flood Reserve is for post - flood Reserve is increased by
Stabilization Property property acquisition in the $150,000 a year such
Acquisition event of a flood. that the fund will 1,050,000 Yes
accumulate and
,maintain a level of
$1,000,000.
Liability Compensated The fund was established for Reserve is to cover 100%
Absences Liability liabilities assoc with of accrued costs as
Reserve accumulated sick and determined by Finance
vacation time, appreciation Department. 67,971 Yes
bonuses, and/or other
employee benefits that result
in liabilities upon
termination or retirement.
73
Reserve Policies
Reserve
Current Reserve 2013 Projected Policy Met
Category Reserve Purpose Policy Amount (Yes/No)
STORMWATER/ FLOOD MANAGEMENT UTILITY (Cont.)
Liability Pay Period 27 Reserve established to Reserve is to cover 100%
Reserve provide funding for years in of cash payment for
which there are 27 pay 27th pay period for year 21,480 Yes
periods. First one occurs in in which it occurs (e.g.
2013. 2013).
Emergency/ Operating Reserve This is an unappropriated 25% of Fund's operating
Stabilization reserve for operating budget (including 922,557 Yes
emergencies and/or revenue transfers).
shortfalls.
Emergency/ Capital Reserve This is an unappropriated Minimum annual capital
Stabilization reserve for capital costs for renewal and
expenditures due to replacement of utility 200,000 Yes
emergencies and/or revenue infrastructure.
shortfalls.
Projected 2013 Year-end Fund Balance After Reserves S 4,142,247
DOWNTOWN COMMERCIAL DISTRICT
Projected 2013 Year-End Fund Balance Before Reserves S 3,171,455
Emergency/ Emergency This is an unappropriated 10% of Fund's total
Stabilization Reserve reserve to fund unanticipated operating uses.
operating emergencies. Also
included within this reserve 436,235 Yes
are funds intended to meet
the 3% of Funding Sources
Reserve Requirements of
TABOR.
Liability Compensated The fund was established for Reserve is to cover 100%
Absences Liability liabilities assoc with of accrued costs as
Reserve accumulated sick and determined by Finance
vacation time, appreciation Department. 143,225 Yes
bonuses, and/or other
employee benefits that result
in liabilities upon
termination or retirement.
Liability Pay Period 27 Reserve established to Reserve is to cover 100%
Reserve provide funding for years in of cash payment for
which there are 27 pay 27th pay period for year 72,736 Yes
periods. First one occurs in in which it occurs (e.g.
2013).
2013,
Bond Bond Reserve These reserves are Reserve amount defined
established in accordance individually for each
with bond covenant bond issuance, equal to
requirements for revenue approximately 1 /6th of 285,089 Yes
bonds. the next interest
payment and 1 / 12th of
the next principle
payment.
Projected 2013 Year-end Fund Balance After Reserves $ 2,234,170
74
Reserve Policies
Reserve
Current Reserve 2013 Projected Policy Met
Category Reserve Purpose Policy Amount (Yes/No)
UNIVERSITY HILL COMMERCIAL DISTRICT
Projected 2013 Year-End Fund Balance Before Reserves S 705,316
Emergency/ Emergency This is an unappropriated 25% of Fund's total
Stabilization Reserve reserve to fund unanticipated uses.
operating emergencies. Also
included within this reserve 142,433 Yes
are funds intended to meet
the 3% of Funding Sources
Reserve Requirements of
TABOR.
Liability lCompensated The fund was established for Reserve is to cover 100%
Absences Liability liabilities assoc with of accrued costs as
Reserve accumulated sick and determined by Finance
vacation time, appreciation Department. 22,948 Yes
bonuses, and/or other
employee benefits that result
in liabilities upon
termination or retirement.
Liability Pay Period 27 Reserve established to Reserve is to cover 100%
Reserve provide funding for years in of cash payment for
which there are 27 pay 27th pay period for year 11,71 4Yes
periods. First one occurs in in which it occurs (e.g.
2013. 2013).
Projected 2013 Year-end Fund Balance After Reserves $ 528,221
BOULDER • GENERAL IMPROVEMENT DISTRICT (GID) PARKING
Projected 2013 Year-End Fund Balance Before Reserves S 16,120
Emergency/ Designated This is an unappropriated 10% of Fund's operating
Stabilization Reserve reserve for operating budget. 1,260 Yes
emergencies and/or revenue
shortfalls.
Projected 2013 Year-end Fund Balance After Reservesl $ 14,860
TELECOMMUNICATIONS
Projected 2013 Year-End Fund Balance Before Reserves S 829,078
Replacement Reserve was created to level Goal is that this fund
out spending for will fund the city's
Telecommunications system phone service 829,078 Yes
replacement and upgrades. equipment replacement
and fiber network needs.
Projected 2013 Year-end Fund Balance After Reserves $ -
PROPERTY AND CASUALTY
Projected 2013 Year-End Fund Balance Before Reserves S 4,735,268
Liability Liability The Property & Casualty Goal is to fully fund an
Reserve will be self-insured. actuarially calculated
The fund was set up when liability as of the end of 1,543,274 Yes
insurance costs were the prior year at the 80%
expected to increase confidence level.
significantly.
Liability Pay Period 27 Reserve established to Reserve is to cover 100%
Reserve provide funding for years in of cash payment for
which there are 27 pay 27th pay period for year 1,1501 Yes
periods. First one occurs in in which it occurs (e.g.
2013. 2013).
Projected 2013 Year-end Fund Balance After Reserves $ 3,190,844
75
Reserve Policies
Reserve
Current Reserve 2013 Projected Policy Met
Category Reserve Purpose Policy Amount (Yes/No)
WORKERS COMPENSATION
Projected 2013 Year-End Fund Balance Before Reserves $ 2,865,614
Liability Liability The Workers Comp fund is Goal is to fully fund an
self-insured. The fund was actuarially calculated
developed to enhance the liability as of the end of 1,474,413 Yes
management of program the prior year at the 80%
costs. confidence level.
Liability Pay Period 27 Reserve established to Reserve is to cover 100%
Reserve provide funding for years in of cash payment for
which there are 27 pay 27th pay period for year 4,915 Yes
periods. First one occurs in in which it occurs (e.g.
2013. 2013).
Projected 2013 Year-end Fund Balance After Reserves S 1,386,286
'FLEET OPERATIONS
Projected 2013 Year-End Fund Balance Before Reserves $ 639,576
Emergency/ Operating Reserve This is an unappropriated 5% of Fund's operating
Stabilization reserve for operating (budget. 434,983 Yes
emergencies.
Liability ,Compensated The fund was established for Reserve is to cover 100%
Absences Liability liabilities assoc with of accrued costs as
Reserve accumulated sick and determined by Finance
vacation time, appreciation Department. 188,193 Yes
bonuses, and/or other
employee benefits that result
in liabilities upon
termination or retirement.
Liability Pay Period 27 Reserve established to Reserve is to cover 100%
Reserve provide funding for years in of cash payment for
which there are 27 pay 27th pay period for year 16,400 Yes
periods. First one occurs in in which it occurs (e.g.,
2013. 2013).
Projected 2013 Year-end Fund Balance After Reserves S -
COMPUTER REPLACEMENT
Projected 2013 Year-End Fund Balance Before Reserves _ $ 5,367,276
Replacement Reserve was created to level Goal is that this fund
out spending for micro- will cover the
computer related hardware replacement of existing
and software. computer systems and 3,138,588 Yes
keep software
maintenance up to date.
Projected 2013 Year-end Fund Balance After Reserves $ 2,228,688
76
Reserve Policies
Reserve
Current Reserve 2013 Projected Policy Met
Category Reserve Purpose Policy Amount (Yes/No)
EQUIPMENT REPLACEMENT
Projected 2013 Year-End Fund Balance Before Reserves E 3,470,239
Replacement Reserve was created to level It is the policy of the
out spending for replacement City of Boulder that all
of city's equipment. equipment users shall
Includes contributions fund the replacement of
annually from general & non- equipment through
general funds. contributions to the
Equipment Replacement
Fund (ERF). Annual 3,469,984 Yes
contributions by unit
shall be calculated by
Facilities & Asset
Management (FAM) and
distributed to users
during the budget
process.
Liability Pay Period 27 Reserve established to Reserve is to cover 100%
Reserve provide funding for years in of cash payment for
which there are 27 pay 27th pay period for year 255 Yes
periods. First one occurs in in which it occurs (e.g.,
2013. 2013).
Projected 2013 Year-end Fund Balance After Reserves E
FACILITY RENOVATION AND REPLACEMENT
Projected 2013 Year-End Fund Balance Before Reserves $ 2,609,297
Replacement Fund was created to protect To protect city
the city investment in investment in buildings,
facilities. funds shall be budgeted
annually for major
maintenance and
renovation and
replacement of such
buildings. To extend
the life of these assets, 2,608,407 Yes
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.
Liability Pay Period 27 Reserve established to Reserve is to cover 100%
Reserve provide funding for years in of cash payment for
which there are 27 pay 27th pay period for year 890 Yes
periods. First one occurs in in which it occurs (e.g.,
2013. 2013).
Projected 2013 Year-end Fund Balance After Reserves $ -
77
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78
City of Boulder
CITYWIDE SUMMARIES
2013 Annual Budget
The 2013 Annual Budget totals $255 million and represents a 9.2 percent increase over the 2012
Approved Budget for all funds, including governmental, enterprise, internal service and capital
improvement funds. The operating budget represents a 5.7 percent increase over 2012, while the
capital budget represents 39.4 percent increase over 2012. Figure 5-01 organizes the budget into
its fundamental parts, separating operating from capital appropriations, and general from
dedicated fund appropriations.
Figure 5-01: Overview of 2013 Annual Budget
(in $1,000s)
Total Budget
Operating Budget Capital Budget
$221,266
I
General • Dedicated Funds
$98,703 •
Note: The Capital Budget includes the 2013 portion of the Capital Improvements Program, 2013 budget volume II.
79
Sources, Uses, and Debt Service
Due to the bi-weekly method of pay in the city and the fact that there are just over fifty-two
weeks in a year, every 12 to 13 years there will be a twenty seventh pay period (PP27) in a
calendar year (most years have twenty-six pay periods). This will be the case in 2013. The city
sets aside funds annually in a reserve (PP27 Reserve) to save up for this additional periodic
expenditure. In 2013, the city will draw on the PP27 Reserve in order to cover the PP27 payroll.
The 2013 Annual Budget reflects a one time increase of approximately $3.9 million for PP27. This
is not an ongoing expense and will not be a part of the base personnel costs for 2014. Adjusting
for this one time cost, the 2013 total budget is 7.5 percent over the 2012 total budget and the
2013 operating budget is 3.9 percent over the 2012 operating budget.
Table 5-01 provides an executive statement of the city's funds, including projected January 1 ,
2013 and December 31, 2013 balances. For the 2013 budget year, $9.9 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 are received one time and expended as
projects are implemented.
Pay-as-you-go financing is a common strategy in capital intensive funds such as the Water 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 2011 actual and 2012 revised budget amounts. Moreover, each fund's reserve policies
and current balances are summarized in the Budget Policies section of this document.
80
Sources, Uses, and Debt Service
Table 5-01: Funds Summary
ACTIVITY BY FUND
Estimated
Projected Revenues Appropriations Projected Projected
Fund Balance Including Including Fund Balance Changes in
Fund Title 111/2013 Transfers In Transfers Out 12131/2013 Fund Balance
General $ 27,856,000 $ 109,751,000 $ 112,476,000 25,130,000 $ (2,726,000)
Capital Development 5,603,011 376,151 132,292 5,846,870 243,859
Lottery 80,271 836,690 836,000 80,961 690
Planning and Development Services 4,539,865 8,803,975 9,565,537 3,778,303 (761,562)
Affordable Housing 30,254 1,539,713 1,562,966 7,001 (23,253)
Community Housing Assistance Program 39,900 2,246,581 2,266,725 19,756 (20,144)
.25 Cent Sales Tax 1,201,925 7,124,262 7,766,889 559,298 (642,627)
Library 901,625 7,574,177 7,574,177 901,625
Recreation Activity 648,186 9,892,100 10,197,713 342,574 (305,612)
Climate Action Plan 92,260 491,489 491,489 92,260 -
Open Space and Mountain Parks 12,410,677 26,723,013 26,184,264 12,949,426 538,749
Airport 328,041 929,431 558,932 698,540 370,499
Transportation 5,030,836 29,102,328 31,239,067 2,894,097 (2,136,739)
Transportation Development 586,787 717,736 716,748 587,774 988
Transit Pass GID 7,069 14,151 15,081 6,139 (930)
Boulder Junction Access GIDTDM 16,395 65,542 50,347 31,590 15,195
Community Development Block Grant (CDBG) - 719,969 719,969 - -
HOME Investment Partnership Grant - 800,445 800,445 -
Permanent Parks and Recreation 937,032 2,412,224 2,713,536 635,719 (301,312)
Boulder Junction Improvement 1,277,922 1,241,055 1,401,688 1,117,289 (160,633)
2011 Capital Improvement Fund 39,324,595 506,094 - 39,830,689 506,094
Water Utility 29,271,211 27,553,290 27,727,767 29,096,734 (174,477)
Wastewater Utility 10,157,032 14,437,455 15,882,091 8,712,396 (1,444,636)
Stormwater/Rood Management Utility 6,997,149 7,110,559 7,428,469 6,679,239 (317,910)
Downtown Commercial District 2,355,733 8,281,210 7,478,043 3,158,900 803,167
University Hill Commercial District 711,945 560,781 569,733 702,993 (8,952)
Boulder Junction GID Parking 1,881 26,838 12,599 16,120 14,239
Telecommunications 867,918 728,534 767,374 829,078 (38,841)
Property and Casualty Insurance 5,055,794 1,553,480 1,874,006 4,735,268 (320,526)
Worker's Compensation Insurance 3,274,525 1,434,289 1,843,200 2,865,614 (408,911)
Compensated Absences 1,592,402 857,368 731,442 1,718,328 125,926
Fleet Operations 539,627 3,941,831 3,841,882 639,576 99,949
Fleet Replacement 9,706,800 5,369,511 7,922,786 7,153,525 (2,553,275)
Computer Replacement 5,841,770 1,830,296 2,304,789 5,367,276 (474,493)
Equipment Replacement 3,515,587 771,077 816,426 3,470,238 (45,349)
Facility Renovation and Replacement 2,356,945 2,876,795 2,624,443 2,609,297 252,352
Totals $ 183,158,969 $ 289,201,439 $ 299,094,915 $ 173,264,493 $ (9,894,475)
Note:
The table above reflects the impact of the 2013 budget, including estimated revenues (w ith transfers in) and appropriations (w ith transfers out),
on projected unreserved fund balance.
81
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82
City of Boulder
CITYWIDE SOURCES
2013 Annual Budget
The 2013 Annual Budget is based on projected citywide revenues of nearly $248 million,
representing a 6.5 percent increase over the total revenues projected for the 2012 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 71 percent of the total sources of city funds and
are described in more detail below.
Figure 5-02: Citywide Revenues (Sources) for 2013
(in $1,000s)
TOTAL = $248,484
Sales and Use Tax
Planning and 3996
Development Fees
$5,800
2%
Parks and Recreation
$8,262
3% 70"11L Utility Rates
Intergovernmental Grants
$10,179
4%
PropertyTax
83
Sources, Uses, and Debt Service
Sales and use taxes comprise 39 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.
Based on monthly economic data reviewed by the city, the 2013 sales and use tax projection was
revised in midsummer 2012. Although economic conditions do not appear to be improving
markedly, the current forecast estimates that sales and use taxes will increase from the lower
levels seen in 2012 by 3 percent in 2013. Through May 2012, the year to date collection of these
taxes is 2.3 percent below the same period revenues seen in 2011. This is partially due to
decreased revenues in construction use tax, which is collected on one time activities. It is
anticipated that overall sales and use tax will increase by 1.5 percent over 2011 by the end of
2012.
Table 5-02 shows the total 2013 rate of sales and use tax authorized in the city.
Table 5-02: Composition of the City Sales Tax Rate for 2013
'SALES AND USE TAX COMPONENTS
Rate Start Date Expiration Date
Open Space Fund 0.33% January 1, 1990 December 31, 2018
Open Space Fund 0.15% January 1, 2004 December 31, 2019
General Fund 0.15% January 1, 2005 December 31, 2024
.25 Cent Sales Tax Fund (Parks and 0.25% January 1, 1996 December 31, 2035
Recreation)
General Fund 1.00% January 1, 1964 WA
General Fund 0.38% January 1, 2009[1] WA
General Fund 0.15% January 1, 2010[2] NSA
Open Space Fund 0.40% January 1, 1967 WA
Transportation Fund 0.60% January 1, 1967 N/A
2013 Sub Total 3.41%
[1] The 0.38% Sales and Use Tax component was extended indefinitely and debruced by voters in 2008.
[2] The 0.15% Sales and Use Tax component was extended indefinitely and debruced by voters in 2009.
84
Sources, Uses, and Debt Service
Figure 5-03 plots recent year trends in sales tax and shows the relative sizes of each major
component of city sales and use tax revenue.
Figure 5-03: Sales Tax Revenues 2007-2013
(in $1,000s)
$100,000
$80,000
$60,000
$40,000
$20,000
$0
2007 2008 2009 2010 2011 2012 2013
Revised Projected
General ® .25 Cent Sales Tax ❑ Transportation
® Open Space ❑ Fire Training Center
Property tax revenue estimates for 2013 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 has the effect of reducing the mill levy credit by up to .50 mill each
year until the credit is completely eliminated. In 2012, the remaining mill levy credit completely
was eliminated.
85
Sources, Uses, and Debt Service
In 2013 the mill levy rate remains the same as in 2012. Table 5-03 shows seven years of the
history of the mill levy and establishes the basis of the 2013 Annual Budget mill levy.
Table 5-03: Property Tax Rates for 2013
PROPERTYTAX
2007 2008 2009 2010 2011 2012 2013
General Gty Operations 8.748
Permanent Parks Fund (Charter Sec. 161) 0.900
Library Fund (Charter Sec. 165) 0.333
Subtotal 9.981
Less Nill Levy Credit 0.000
Subtotal (Mills subject to Article X, Sec. 20 of
the State Constitution) 9.981
General City Operations (Public Safety) 2.000
Net Mill Levy 9.889 9.201 9.841 10.295 10.818 11.981 11.981
86
Sources, Uses, and Debt Service
In Figure 5-04, the relative sizes of each component of property tax revenue is given for 2007
through 2013.
Figure 5-04: Property Tax Revenues 2007-2013
(in $1,000s)
$30,000
$20,000
Amount
$10,000
SO
2007 2008 2009 2010 2011 2012 2013
Revised Projected
Year
® General Fund S Permanent Parks and Recreation Fund
❑ Community Housing Assistance Fund ® Library Fund
87
Sources, Uses, and Debt Service
The 2013 Annual Budget is based on projected General Fund revenues of $110 million (see Figure
5-05), representing a 5.2 percent increase over the total revenues projected for the 2012
Approved Budget.
Figure 5-05: General Fund Revenues (Sources) for 2013
(in $1,000s)
TOTAL = $109,752
SalesandUseTax
Parks and Recreation
$201
<1% G rants
$712_
1%
Parking Violations) PropertyTax
$2,100
2%
Table 5-04 provides revenues by fund for 2011 (Actual), 2012 (Approved), and 2013 (Approved)
budgets to the nearest $1 ,000.
88
Sources, Uses, and Debt Service
Table 5-04: Summary of Revenues (Sources) by Fund
(in $1,000s)
SOURCES BY UNRESTRICTED FUNDS
2011 2012 2013
Fund and Source Actual Approved Approved
General (includes Public Safety Fund)
Revenue-
Sales and Use Taxes $ 41,214 $ 45,443 $ 46,815
Tax Increment (10th & Walnut) 951 840 963
.15 Cent Sales Tax 3,676 - -
Food Service Tax 548 543 564
Accommodation Tax 4,082 3,681 4,331
Admission Tax 586 593 608
Property Tax 14,784 15,309 15,872
"De-Bruced" Property Tax Increment 3,028 3,840 3,980
Property Tax (Public Safety) 5,071 4,988 4,995
Trash Hauler/Recycling Occupation Tax 1,722 1,658 1,656
Liquor Occupation Tax 622 622 641
Telephone Occupation Tax 772 768 772
Cable Television Franchise Tax and PEG Fee 1,237 1,164 1,164
Utility Occupation Tax 4,100 4,100 6,000
Xcel Franchise Fee 5 - -
Specific Ownership Tax 1,234 1,260 1,259
Tobacco Tax 343 324 340
Misc. Charges for Services 525 195 199
NPP and Other Parking Revenue 158 140 143
Mleters - Out of Parking Districts 491 475 475
Meters - Within Parking Districts 2,695 2,575 2,800
Sale of Goods 77 65 67
Misc. Fines and Administr. Penal 1 2 2
Municipal Court Charges & Fines 2,192 1,774 2,190
Parking Violations 2,238 2,000 2,100
Photo Enforcement 1,450 1,720 1,490
Business Licenses 170 241 237
Misc. Intergovernmental Charges 366 - -
Court Awards 146 122 126
Grants 1,055 593 756
Interest & Investment Earnings 567 650 500
Leases, Rents and Royalties 127 144 148
Miscellaneous Revenues 371 317 500
Education Excise Tax (To Reserve) 427 - -
Parks Fees 212 131 201
Housing/Human Services Fees 308 226 219
Subtotal General Fund Revenue $ 97,551 $ 96,691 $ 102,113
Transfers In-
Cost Allocation - All Funds $ 7,217 $ 7,580 $ 7,557
CAGID - Reim for Mull Improvements 44 28 -
Other 1,303 - 81
Subtotal General Fund Transfers In $ 8,564 $ 7,608 $ 7,638
Total General Fund Sources $ 106,115 $ 104,299 $ 109,751
89
Sources, Uses, and Debt Service
SOURCES BY UNRESTRICTED FUNDS (Cont.)
2011 2012 2013
Fund and Source Actual Approved Approved
Community Housing Assistance (CHAP)
Property Tax $ 1,793 $ 1,927 $ 1,998
Development Excise Tax 158 100 100
Interest and Investment Earnings 47 50 29
Loan Repayment 212 120 120
Proceeds from Sale of Units 114 - -
Total CHAP Sources $ 2,324 $ 2,197 $ 2,247
Total Unrestricted Sources $ 108,439 $ 106,496 $ 111,998
SOURCES BY RESTRICTED FUNDS
2011 2012 2013
Fund and Source Actual Approved Approved
Capital Development
Development Excise Tax $ 222 $ 135 $ 1
Impact Fees 490 72 329
Interest and Investment Earnings 91 97 46
Subtotal $ 803 $ 303 $ 376
Lottery
Lottery Funds $ 904 $ 855 $ 836
Grants - - -
Interest and Investment Earnings 22 2 1
Subtotal $ 926 $ 858 $ 837
Planning & Development Svcs
Misc. Development Fees $ 5,886 $ 5,518 $ 5,800
Interest and Investment Earnings 95 154 91
Other 4 - -
Transfers In 2,807 2,737 2,913
Subtotal $ 8,792 $ 8,409 $ 8,804
Affordable Housing Fund
Cash In Lieu of Affordable Units $ 904 $ 1,000 $ 1,000
Interest and Investment Earnings 73 50 55
Transfers In 325 325 325
Other 409 156 156
Fees 4 2 4
Loan Repayment 45 - -
Subtotal $ 1,760 $ 1,533 $ 1,540
.25 Cent Sales Tax
Sales and Use Taxes $ 6,764 $ 6,746 $ 7,054
Interest and Investment Earnings 59 15 20
Other 278 100 50
Subtotal $ 7,101 $ 6,861 $ 7,124
90
Sources, Uses, and Debt Service
SOURCES BY RESTRICTED FUNDS (Cont.)
2011 2012 2013
Fund and Source Actual Approved Approved
Library
Property Tax $ 746 $ 802 $ 832
Misc. Charges for Services 177 115 120
Interest and Investment Earnings 21 15 15
Leases, Rents and Royalties 6 9 9
Grants 46 58 63
Transfers In 6,481 6,298 6,511
Other 49 24 24
Subtotal $ 7,526 $ 7,320 $ 7,574
Recreation Activity
Admssion & Activity Charges $ 8,020 $ 8,075 $ 8,186
Interest and Investment Earnings 12 8 4
Transfers In 1,575 1,641 1,702
Subtotal $ 9,607 $ 9,725 $ 9,892
Climate Action Plan
Climate Action Plan Tax $ 1,838 $ 1,780 $ 491
Miscellaneous Revenues 20 - -
Interest and Investment Earnings 19 15
Grant Revenue 307 - -
Subtotal $ 2,184 $ 1,795 $ 491
Open Space
Sales and Use Taxes $ 23,818 $ 23,758 $ 24,840
Sale of Capital Assets 5 - -
Grants 25 - -
Interest and Investment Earnings 283 325 325
Leases, Rents and Royalties 694 486 486
Transfers In 1,021 1,026 1,072
Subtotal $ 25,846 $ 25,594 $ 26,723
Airport
Misc. Charges for Services $ - $ 4 $ -
Grants 1,086 - -
Interest and Investment Earnings 7 11 3
Leases, Rents and Royalties 389 410 426
Miscellaneous 9 - -
Sale of Land - - 500
Subtotal $ 1,491 $ 425 $ 929
Transportation
Sales and Use Taxes $ 16,199 $ 16,155 $ 16,894
Sale of Land - 393 -
Highway Revenues 3,109 3,311 3,255
HOP Reimbursement 1,492 1,371 1,367
Grants 239 - -
Interest and Investment Earnings 104 80 50
Miscellaneous Revenues 303 112 15
Special Assessments 70 46 63
Third Party Reimbursements 261 - 200
External Funding 2,293 1,284 7,159
Lease Revenue - BTV 99 - 99
Subtotal $ 24,169 $ 22,753 $ 29,102 91
Sources, Uses, and Debt Service
SOURCES BY RESTRICTED FUNDS (Cont.)
2011 2012 2013
Fund and Source Actual Approved Approved
Transportation Development
Development Excise Tax $ 644 $ 600 $ 606
Interest and Investment Earnings 42 20 12
External Funding 1,618 - -
Third Party Reimbursements - 100 100
Subtotal $ 2,304 $ 720 $ 718
Transit Pass GID
Property Tax $ 8 $ 9 $ 9
Transfers In 4 4 5
Subtotal $ 12 $ 14 $ 14
Boulder Junction Access GID - TDM
Property Tax $ - $ 18 $ 18
Payments in Lieu of Taxes - 32 48
Subtotal $ - $ 49 $ 66
Community Development Block Grant (CDBG)
Federal - Direct Grants $ 741 $ 810 $ 720
Subtotal $ 741 $ 810 $ 720
HOME
Federal - Direct Grants $ 784 $ 1,133 $ 800
Subtotal $ 784 $ 1,133 $ 800
Permanent Parks and Recreation
Property Tax $ 2,017 $ 2,168 $ 2,248
Development Excise Tax 479 404 137
Sale of Capital Assets 671 - -
Interest and Investment Earnings 21 14 7
Mscellaneous Revenues 41 7 20
Subtotal $ 3,229 $ 2,594 $ 2,412
Boulder Junction Improvement
Excise Tax $ - $ 192 $ 244
Use Tax 835 831 269
Interest and Investment Earnings 2 - -
Transfersln 261 200 728
Subtotal $ 1,098 $ 1,224 $ 1,241
2011 Capital Improvement Fund
Transfers from Other Funds $ 3,190 $ - $ -
Interest Income 3 506
Subtotal $ 3,193 $ - $ 506
92
Sources, Uses, and Debt Service
SOURCES BY RESTRICTED FUNDS (Cont.)
2011 2012 2013
Fund and Source Actual Approved Approved
Water Utility
Utility Service Charges $ 22,916 $ 22,592 $ 23,718
Rate Increase - 604 624
Utility Plant Invest. Fee 3,095 1,500 2,500
Utility Connection 128 150 130
Interest and Investment Earnings 612 476 439
Leases, Rents and Royalties 54 19 20
Special Assessments 255 5 5
Sale of Real Estate - 197 -
State and Federal Grants 799 - -
Bond Proceeds 19,172 - -
Miscellaneous Revenues - 25 25
Transfers In 93 93 93
Subtotal $ 47,124 $ 25,660 $ 27,554
Wastewater Utility
Utility Service Charges $ 12,930 $ 12,688 $ 12,880
Rate Increase - 384 638
Sale of Capital Assets - 98 -
Utility Plant Invest. Fee 898 400 700
Utility Connection 5 10 10
Interest and Investment Earnings 411 203 203
Miscellaneous Revenues 33 2 2
Special Assessments 243 5 5
Subtotal $ 14,520 $ 13,790 $ 14,438
Storm w ate r/Flood Mgmt Utility
Utility Service Charges $ 4,854 $ 4,987 $ 5,147
Rate Increase - 150 154
Utility Plant Invest. Fee 701 500 500
Urban Drng and Rd Contr Dist. 163 150 375
Colorado Dept of Transportation Funds - 300 600
State and Federal Grants 90 - -
Interest and Investment Earnings 214 110 140
Misc. Intergovernmental Chg. 133 150 155
Miscellaneous Revenues 47 40 40
Sale of Real Estate - 98 -
Subtotal $ 6,202 $ 6,486 $ 7,111
Downtown Commercial District
Property and Specific Ownership Tax $ 1,092 $ 1,065 $ 1,085
Parking Charges 3,989 3,919 3,979
Interest and Investment Earnings 42 27 35
Leases, Rents and Royalties 142 166 185
Miscellaneous Revenues 36 19 21
Transfers In 1,350 1,400 1,475
10th and Walnut Property, Sales
Accommodations and TIF 1,522 1,398 1,462
10th and Walnut Other Revenue 15 38 39
Subtotal $ 8,188 $ 8,032 $ 8,281
93
atiD
Sources, Uses, and Debt Service
SOURCES BY RESTRICTED FUNDS (Cont.)
2011 2012 2013
Fund and Source Actual Approved Approved
University Hill Commercial District
Property and Specific Ownership Tax $ 27 $ 29 $ 30
Parking Charges 500 120 525
Interest and Investment Earnings 17 12 6
Transfers In - 378 -
Subtotal $ 544 $ 539 $ 561
BMPA Debt Service Fund
Leases, Rents and Royalties $ 161 $ 161 $ 161
Subtotal $ 161 $ 161 $ 161
Boulder Junction Access GID -Parking
Property and Specific Ownership Tax $ - $ 13 $ 27
Interest and Investment Earnings - - -
Parking Charges - 4 -
Transfers in 20 - -
Subtotal $ 20 $ 17 $ 27
Telecommunications
Charges from Departments $ 641 $ 570 $ 579
Interest and Investment Earnings 13 8 13
Miscellaneous Revenues 97 160 137
Subtotal $ 751 $ 739 $ 729
Property & Casualty Insurance
Charges from Departments $ 1,510 $ 1,510 $ 1,510
Interest and Investment Earnings 97 84 43
Miscellaneous Revenues 43 41 -
Subtotal $ 1,650 $ 1,635 $ 1,553
Worker Compensation Insurance
Charges from Departments $ 1,170 $ 1,262 $ 1,406
Interest and Investment Earnings 62 61 28
Miscellaneous Revenues 181 - -
Subtotal $ 1,413 $ 1,322 $ 1,434
Compensated Absences
Charges from Departments $ 681 $ 784 $ 844
Interest and Investment Earnings 22 21 14
Subtotal $ 703 $ 805 $ 858
Fleet Operations
Charges from Departments $ 2,779 $ 3,706 $ 3,564
Interest and Investment Earnings 3 1 5
Miscellaneous Revenues 438 360 373
Subtotal $ 3,220 $ 4,067 $ 3,942
Fleet Replacement
Charges from Departments $ 4,778 $ 4,685 $ 4,740
Interest and Investment Earnings 175 154 83
Miscellaneous Revenues 201 300 546
Subtotal $ 5,154 $ 5,139 $ 5,369
94
Sources, Uses, and Debt Service
SOURCES BY RESTRICTED FUNDS (Cont.)
2011 2012 2013
Fund and Source Actual Approved Approved
Computer Replacement
Charges from Departments $ 1,704 $ 1,696 $ 1,743
Interest and Investment Earnings 82 131 88
Miscellaneous Revenues 7 - -
Subtotal $ 1,793 $ 1,827 $ 1,831
Equipment Replacement
Charges from Departments $ 1,159 $ 773 $ 741
Interest and Investment Earnings 83 81 30
Subtotal $ 1,242 $ 854 $ 771
Facility Renovation & Replace
Charges from Departments $ 491 $ 332 $ 482
Transfer from Mbjor Maintenance 1,343 1,469 1,550
Energy Contract Revenue 120 1,443 825
Miscellaneous Revenues 3,197 - -
Interest and Investment Earnings 86 32 20
Subtotal $ 5,237 $ 3,276 $ 2,877
Fire Pension
City Pension Contributions $ 268 $ 531 $ 141
Subtotal $ 268 $ 531 $ 141
Fire Pension
City Pension Contributions $ 28 $ 354 $ 94
Subtotal $ 28 $ 354 $ 94
Total Restricted Sources $ 199,783 $ 167,352 $ 177,600
Total City Sources Of Funds $ 308,222 $ 273,848 $ 289,598
Less: Transfers from Other Funds $ 47,963 $ 40,471 $ 41,114
Net Total City Sources of Funds $ 260,259 $ 233,377 $ 248,484
Note:
Subtotals may not equal sum of line items due to rounding.
'Beginning with the 2008-09 budget process, all Internal Service Funds (ISFs) were included in the
annual budget process. This change was made for purposes of enhanced transparency and improved
accountability across the organization. The ISFs, such as Fleet Replacement, Computer Replacement
and the self-insurance funds, provide services to all city departments and receive funding directly from
the departments. Funding is reflected as an expense (or "charge to") in each department and a
revenue (or "charge from") in each applicable ISF. When an expenditure is made in the ISF, a second
counting of the same money (the expense) has occurred. As a result, the actual revenues and
expenses from departmental charges in each ISF are reduced from the total city budget to avoid the
"double counting" that occurs.
95
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96
City of Boulder
CITYWIDE USES
2013 Annual Budget
The 2013 Annual Budget is based on projected citywide expenditures of $255 million (see Figure
5-06), representing a 9.2 percent increase over the total expenditures projected for the 2012
Approved Budget. In the chart, General Governance is comprised of City Council, City Manager's
Office, City Attorney's Office, and Municipal Court.
Internal Services includes Human Resources, Finance, Information Technology, and several
pension and risk management funds. Public Works groups together Development and Support
Services, Transportation, and Utilities.
Figure 5-06: Citywide Expenditures (Uses) for 2013
(in $1,000s)
TOTAL = $254,693
ES and EUD
$2,203
OPP qq
PublicWorks
Housing ~90,00:
55,288
2%
Community Planning and
Sustainability
$6,536 Hu man Services
3% $6,822 1
3% Police
Citywide DebtN~- $31,747
2%
Library and Arts
$8,133 DUHMD/PS
3% $9,095
General Governance z,
$9,615
4%
Internal Services -
$12,666
S%
97
Sources, Uses, and Debt Service
Table 5-05 documents global budget assumptions that govern cost estimates provided by each
city department. 2013 includes 27 pay periods for an additional one time personnel cost increase
of approximately 3.35%. The city set aside funds in anticipation of this additional cost through a
pay period 27 reserve in each of the funds. These reserves will fully cover the additional cost.
Table 5-05: Summary of Key Assumptions
JKEYASSUMPTIONS
Rate of Change
Non-Personnel Budgets, Rate of Increase' 0.00%
Personnel Salary Increases by Employee Group
Management/ Non-union 0.00%
Boulder Municipal Employees Association 0.00%
Fire 2.00%
Police 2.50%
Note:
'Some departments have a positive rate of increase, i.e., Utilities.
One measure of personnel cost pressure is the size of city staff, which in Figure 5-07 is measured
by standard full-time equivalents (FTEs). The 2013 Annual Budget places the city near its 2007
levels of staffing. The recession reduced staff significantly in 2010 and 2011.
98
Sources, Uses, and Debt Service
Figure 5-07: Staffing Levels: Standard FTEs 2007-2013
1,300
1,280
1,260 -
1,240
FTEs
1,220
1,200
1,180
2007 2008 2009 2010 2011 2012 2013
Year
Table 5-06: Staffing Levels by Department
STANDARD FULL TIME EQUIVALENT (FTE)
Variance
2011 Approved 2012 Approved 2013 Approved 2012-2013
Municipal Court 16.25 16.25 18.16 1.91
City Attorney's Office 18.65 20.20 20.20 0.00
City Manager's Office 17.80 19.18 18.50 -0.68
Downtown and University Hill 42.25 42.25 42.25 0.00
Management Division
Human Resources 14.88 15.38 15.63 0.25
Finance 33.50 34.00 34.00 0.00
Information Technology 34.50 34.50 34.00 -0.50
Police 276.50 279.50 279.50 0.00
Fire 112.33 116.33 118.33 2.00
Public Works-Transportation 59.53 59.53 59.78 0.25
Public Works-Utilities 154.84 154.84 153.59 -1.25
Public Works-Development and 71.25 71.76 72.42 0.66
Support Services
Energy Strategy and Electric Utility 0.00 0.00 4.50 4.50
Development
Parks & Recreation 126.12 126.37 128.37 2.00
Library and Arts 76.95 77.63 77.39 -0.24
Open Space and Mountain Parks 85.60 89.60 91.60 2.00
Housing 12.96 12.85 12.85 0.00
Human Services 40.43 33.88 35.49 1.61
Community Planning and 36.91 40.71 44.06 3.35
Sustainability
Total 1,231.25 1,244.76 1,260.62 15.86
99
Sources, Uses, and Debt Service
The 2013 Annual Budget is based on projected General Fund expenditures of $112 million (see
Figure 5-08), representing an 7.9 percent increase over the total expenditures projected for the
2012 Approved Budget. Adjusted for one time pay period 27 expenditures, it represents 5.6 per-
cent increase over 2012.
Figure 5-08: General Fund Expenditures (Uses) for 2013
(in $1,000s)
TOTAL = $112,477
Open Space and Mountain Parks
$152
Housing <1%
Library and Arts $173 Police
$559 <1%
1%
DUHMD/PS
Fire
$1,292
1% ES andEUD~
$2,203
2%
Community Planning and VON
Su stainability ,
$2,735
2% 3._
Public Works
$4,334
4%
Parks and Recreation
$4,616 _
4%
C itywide D ebt
$5,379
5%
Table 5-07 provides category expenditures by fund for 2011 (Actual), 2012 (Approved), and 2013
(Approved) to the nearest $1,000.
100
Sources, Uses, and Debt Service
Table 5-07: Summary of Expenditures (Uses) by Fund
(in $1,000s)
USES BY UNRESTRICTED FUNDS
2011 2012 2013
Fund and Use Actual Approved Approved
General
City Council $ 169 $ 188 203
Municipal Court 1,606 1,826 2,078
City Attorney 1,918 2,098 2,282
Contingency 84 150 159
Utility/Fuel Contingency - 190 190
Economic Vitality Program 611 - -
Community Sustainability 69 902 1,177
Extraordinary Personnel Expense - 120 120
Non-Departmental 793 1,361 1,503
Clean Energy Study 260 260 2,203
Environmental Affairs 1,436 1,522 1,558
Communications 706 740 827
Downtown/University Hill Mgmt Div 1,258 1,218 1,292
City Manager's Office/Support Svcs 1,494 1,758 1,863
West Nile Virus Program 247 250 250
Human Resources 1,525 1,645 1,734
Finance 2,865 3,056 3,233
Information Technology 3,829 4,604 5,002
Volunteer and Unemployment Ins 143 107 107
Property and Casualty Ins 1,510 1,510 1,510
Worker's Compensation (Refund) - 115 -
Compensated Absences 682 784 844
Police 29,104 29,593 31,747
Fire 15,244 15,471 16,546
Police/Fire Pensions 247 236 236
Public Works 3,940 4,208 4,334
Parks 3,973 4,404 4,616
Library
Arts 175 543 559
Real Estate (Open Space) 207 146 152
Housing/Human Services 4,740 6,521 6,887
Campaign Financing 37 - 46
Humane Society Bldg Loan 60 94 94
Special Purpose Reserve - 491
Boulder Junction - Phase 1 325 -
Education Excise Tax 4,466
Funding Available for CIP - 2,760 -
Debt 2,321 1,289 4,681
Waste Reduction 1,191 438 698
Total General Fund Uses $ 87,235 $ 90,597 $ 98,731
Transfers Out $ 14,693 $ 13,083 $ 13,745
Subtotal General Fund $ 101,928 $ 103,680 $ 112,476
.15% Sales Tax Allocation
.15% Sales Tax $ 2,945 $ 553 $ -
Subtotal .15% Sales Tax $ 2,945 $ 553 $
Total General Fund Uses $ 104,873 $ 104,233 $ 112,476 101
Sources, Uses, and Debt Service
USES BY UNRESTRICTED FUNDS (Cont.)
2011 2012 2013
Fund and Use Actual Approved Approved
Community Housing Assistance (CHAP)
Operating $ 279 $ 508 $ 500
Conmunity Housing Funds 1,223 1,642 1,729
Transfers Out 42 45 39
Total CHAP Uses $ 1,544 $ 2,195 $ 2,268
Total Unrestricted Uses $ 106,417 $ 106,428 $ 1145744
,USES BY RESTRICTED FUND
2011 2012 2013
Fund and Use Actual Approved Approved
Capital Development
Transfers Out $ 21 $ 22 $ 22
Capital 2 110 110
Subtotal $ 23 $ 132 $ 132
Lottery
Operating $ 214 $ 125 $ 143
Capital 793 875 693
Subtotal $ 1,007 $ 1,000 $ 836
Planning & Development Services
Operating $ 7,536 $ 7,575 $ 8,184
Transfers Out 1,319 1,379 1,381
Subtotal $ 8,855 $ 8,955 $ 9,565
Affordable Housing Fund
Operating $ 310 $ 418 $ 380
Transfers Out 77 44 44
Community Housing Funds 2,038 1,067 1,139
Subtotal $ 2,425 $ 1,529 $ 1,563
.25 Cent Sales Tax
Operating $ 3,528 $ 4,112 $ 4,554
Debt 2,176 2,195 2,196
Transfers Out 255 268 267
Capital 885 600 750
Subtotal $ 6,844 $ 7,175 $ 7,767
102
Sources, Uses, and Debt Service
-USES BY RESTRICTED FUND (Cont.)
2011 2012 2013
Fund and Use Actual Approved Approved
Library
Operating $ 6,929 $ 7,320 $ 7,574
Subtotal $ 6,929 $ 7,320 $ 7,574
Recreation Activity
Operating $ 9,550 $ 9,583 $ 10,198
Subtotal $ 9,550 $ 9,583 $ 10,198
Climate Action Plan
Operating $ 1,887 $ 1,795 $ 492
Subtotal $ 1,887 $ 1,795 $ 492
Open Space
Operating $ 8,838 $ 10,812 $ 11,750
Debt 11,443 8,596 8,667
Transfers Out 1,019 1,071 1,067
Capital 7,526 5,660 4,700
Subtotal $ 28,826 $ 26,139 $ 26,184
Airport
Operating $ 355 $ 349 $ 460
Transfers Out 95 99 99
Capital 1,122 - -
Subtotal $ 1,572 $ 448 $ 559
Transportation
Operating $ 16,752 $ 16,841 $ 17,900
Transfers Out 4,285 1,740 1,543
Debt 10 - -
Capital 4,675 3,587 11,796
Subtotal $ 25,722 $ 22,168 $ 31,239
Transportation Development
Operating $ 124 $ 179 $ 187
Transfers Out 9 16 10
Capital 1,123 520 520
Subtotal $ 1,256 $ 715 $ 717
Transit Pass General Improvement District
Operating $ 10 $ 14 $ 15
Subtotal $ 10 $ 14 $ 15
Boulder Junction Access GID - TDM
Operating $ - $ 33 $ 50
Subtotal $ - $ 33 $ 50
103
atiD
Sources, Uses, and Debt Service
USES BY RESTRICTED FUND (Cont.)
2011 2012 2013
Fund and Use Actual Approved Approved
Community Development Block Grant (CDBG)
Operating $ 136 $ 134 $ 116
Transfers Out 27 28 28
Community Housing Funds 578 648 576
Subtotal $ 741 $ 810 $ 720
HOME
Operating $ 93 $ 80 $ 53
Transfers Out 11 11 11
Community Housing Funds 680 1,042 736
Subtotal $ 784 $ 1,133 $ 800
Permanent Parks and Recreation
Operating & Maintenance Projects $ 539 $ 1,185 $ 811
Transfers Out 379 86 223
Capital 3,033 2,020 1,680
Subtotal $ 3,951 $ 3,291 $ 2,714
General Obligation Debt Service
Operating $ 2 $ - $ -
Subtotal $ 2 $ - $ -
Boulder Junction Improvement
Capital $ 152 $ 229 $ 1,402
Subtotal $ 152 $ 229 $ 1,402
2011 Capital Improvement Fund
Capital $ 16 $ - $ -
Subtotal $ 16 $ - $ -
Water Utility
Operating $ 14,301 $ 14,905 $ 15,388
Debt 24,694 5,413 5,423
Transfers Out 1,348 1,447 1,447
Capital 6,969 3,747 5,470
Subtotal $ 47,312 $ 25,512 $ 27,728
Wastewater Utility
Operating $ 8,124 $ 8,893 $ 9,129
Debt 4,391 4,394 4,219
Transfers Out 1,023 1,083 1,084
Capital 1,952 1,650 1,450
Subtotal $ 15,490 $ 16,020 $ 15,882
Storm w ate r/Flood Mgmt Utility
Operating $ 2,984 $ 3,243 $ 3,344
Debt 389 387 391
Transfers Out 319 345 347
Capital 591 2,148 3,347
Subtotal $ 4,283 $ 6,123 $ 7,429
104
Sources, Uses, and Debt Service
USES BY RESTRICTED FUND (Cont.)
2011 2012 2013
Fund and Use Actual Approved Approved
Downtown Commercial District
Operating $ 4,123 $ 4,250 $ 3,962
Debt 1,926 1,930 1,936
Transfers Out 283 231 229
Transfer Excess 11F to Gen. Fund 951 916 951
Capital - - 400
Subtotal $ 7,283 $ 7,326 $ 7,478
University Hill Commercial District
Operating $ 463 $ 505 $ 522
Transfers Out 45 48 47
Subtotal $ 508 $ 552 $ 569
BMPA Debt Service Fund
Debt $ 5,178 $ 2,335 $ 1,597
Transfers Out 161 161 161
Subtotal $ 5,339 $ 2,496 $ 1,758
Boulder Junction Access GID - Parking
Operating $ 18 $ 17 $ 13
Subtotal $ 18 $ 17 $ 13
Telecommunications
Operating $ 580 $ 820 $ 752
Transfers Out 14 - 15
Subtotal $ 594 $ 820 $ 767
Property & Casualty Insurance
Operating $ 1,712 $ 1,586 1,706
Transfers Out 162 168 168
Subtotal $ 1,874 $ 1,754 $ 1,874
Worker Compensation Insurance
Operating $ 1,377 $ 1,640 $ 1,713
Transfers Out 114 116 131
Subtotal $ 1,491 $ 1,756 $ 1,844
Compensated Absences
Operating $ 370 $ 669 $ 696
Transfers Out 34 36 35
Subtotal $ 404 $ 705 $ 731
Fleet Operations
Operating $ 2,947 $ 3,513 $ 3,591
Transfers Out 240 252 250
Subtotal $ 3,187 $ 3,765 $ 3,841
Fleet Replacement
Operating $ 4,514 $ 4,316 $ 7,839
Transfers Out 80 84 84
Subtotal $ 4,594 $ 4,400 $ 7,923
105
Sources, Uses, and Debt Service
USES BY RESTRICTED FUND (Cont.)
2011 2012 2013
Fund and Use Actual Approved Approved
Computer Replacement
Operating $ 1,129 $ 1,550 $ 2,292
Transfers Out 12 13 13
Subtotal $ 1,141 $ 1,563 $ 2,305
Equipment Replacement
Operating $ 512 $ 2,705 $ 798
Transfers Out 17 18 18
Subtotal $ 529 $ 2,723 $ 816
Facility Renovation and Replacement
Operating $ 7,989 $ 616 $ 617
Capital 507 1,755 $ 1,110
Debt Payment - Energy Lease 492 643 851
Transfers Out 44 46 46
Subtotal $ 9,032 $ 3,060 $ 2,624
Police Pension
Transfers Out $ 5 $ 5 $ 5
Subtotal $ 5 $ 5 $ 5
Fire Pension
Transfers Out $ 5 $ 5 $ 5
Subtotal $ 5 $ 5 $ 5
Total Restricted Uses of Funds $ 203,642 $ 171,071 $ 186,119
Total City Uses Of Funds $ 310,059 $ 277,499 $ 300,863
Less: Transfers to Other Funds and ISF Exp. 56,864 44,211 46,171
Net Total City Operating Uses of
Funds $ 253,195 $ 233,288 $ 254,692
USES BY CATEGORY M
Operating $ 170,829 $ 183,205 $ 191,303
Capital 29,346 22,901 33,428
Debt 53,020 27,182 29,961
Total $ 253,195 $ 233,288 $ 254,692
Note :
Subtotals may not equal sum of line items due to rounding.
'Beginning with the 2008-09 budget process, all Internal Service Funds (ISFs) were included in
the annual budget process. This change was made for purposes of enhanced transparency and
improved accountability across the organization. The ISFs, such as Fleet Replacement, Computer
Replacement and the self-insurance funds, provide services to all city departments and receive
funding directly from the departments. Funding is reflected as an expense (or "charge to") in
each department and a revenue (or "charge from") in each applicable ISF. When an expenditure
is made in the ISF, a second counting of the same money (the expense) has occurred. As a
result, the actual revenues and expenses in each ISF are reduced from the total city budget to
avoid the "double counting" that occurs.
106
Sources, Uses, and Debt Service
Table 5-08 documents summary reasons for all transfers across funds for 2010 (Actual), 2011
(Approved), and 2012 (Approved) to the nearest $1 ,000.
Table 5-08: Summary of Transfers by Originating Fund
INTERFUND TRANSFERS
2011 2012 2013
Originating Fund For Actual Approved Approved
General Planning and Development
Services Subsidy $ 2,005 $ 1,971 $ 2,131
Planning and Development
Services Excise Tax Admin 6 6 -
Affordable Housing Subsidy 325 325 325
Library Subsidy 6,149 6,298 6,511
Recreation Activity Subsidy 1,482 1,548 1,594
Open Space and Mountain
Parks Subsidy 1,021 1,026 1,072
Water Utility Wells Property 93 93 93
Dow ntow n Commercial
District Parking Meter Revenue 1,350 1,400 1,475
University Hill Commercial
District Parking Meter Revenue 314 375 400
Property and Casualty
Insurance Purchasing Parking Kiosks 41 41 -
Worker's Compensation
Insurance Conduit for Rate Increase 115
New parking technology loan
Fleet Replacement Fund repayment 29 29 29
Valmont Butte loan
Fleet Replacement Fund repayment - - 145
Subtotal $ 12,815 $ 13,227 $ 13,775
Capital Development General Cost Allocation $ 15 $ 16 $ 16
Planning and Development
Services Excise Tax Admin 6 6 6
Subtotal $ 21 $ 22 $ 22
Planning and Development
Services General Cost Allocation $ 1,319 $ 1,379 $ 1,381
Subtotal $ 1,319 $ 1,379 $ 1,381
Affordable Housing General Cost Allocation $ 42 $ 44 $ 44
Subtotal $ 42 $ 44 $ 44
Community Housing
Assistance Program General Cost Allocation $ 37 $ 39 $ 39
Planning and Development
Services Excise Tax Admin 6 6 6
Subtotal $ 43 $ 45 $ 45
.25 Cent Sales Tax General Cost Allocation $ 255 $ 268 $ 267
Subtotal $ 255 $ 268 $ 267
Recreation Activity General Cost Allocation $ - $ 5 $ -
Subtotal $ - $ 5.00 $ -
107
Sources, Uses, and Debt Service
2011 2012 2013
Originating Fund For Actual Approved Approved
Open Space and Mountain
Parks General Cost Allocation $ 1,019 $ 1,071 $ 1,067
Subtotal $ 1,019 $ 1,071 $ 1,067
Airport General Cost Allocation $ 95 $ 99 $ 99
Subtotal $ 95 $ 99 $ 99
Transportation General Cost Allocation $ 1,220 $ 1,281 $ 1,277
General Boulder Creek Maintenance 15 15 15
General HHS 13 13 13
Planning and Development
Services Subsidy 208 214 221
Recreation Activity Expand Program 13 13 13
Transit Pass General
Improvement District Subsidy 4 4 4
Boulder Junction
Improvement CIPSubsidy - 200 200
Subtotal $ 1,473 $ 1,740 $ 1,743
Transportation Development General Cost Allocation $ 10 $ 10 $ 10
Planning and Development
Services Excise Tax Admin 6 6 6
Subtotal $ 16 $ 16 $ 16
Community Development
Block Grant (CDBG) General Cost Allocation $ 27 $ 28 $ 28
Subtotal $ 27 $ 28 $ 28
HOME Investment
Partnership Grant General Cost Allocation $ 11 $ 11 $ 11
Subtotal $ 11 $ 11 $ 11
Permanent Parks and
Recreation General Cost Allocation $ 76 $ 80 $ 80
Planning and Development
Services Excise Tax Admin 6 6 6
Boulder Junction
Improvement Subsidy - - 137
Subtotal $ 82 $ 86 $ 223
Water Utility General Cost Allocation $ 1,154 $ 1,215 $ 1,208
Planning and Development
Services Subsidy 194 200 206
General Fund Funding for Attorney 32 32 32
Subtotal $ 1,380 $ 1,447 $ 1,446
Wastew ater Utility General Cost Allocation $ 828 $ 871 $ 867
Planning and Development
Services Subsidy 195 201 207
General Fund Funding for Attorney 11 11 11
Subtotal $ 1,034 $ 1,083 $ 1,085
108
Sources, Uses, and Debt Service
IINTERFUND TRANSFERS (Cont.)
2011 2012 2013
Originating Fund For Actual Approved Approved
Stormw ater/Flood
Management Utility General Cost Allocation $ 202 $ 213 $ 211
Panning and Development
Services Subsidy 117 121 125
General Fund Funding for Attorney 11 11 11
Subtotal $ 330 $ 345 $ 347
Dow ntow n Commercial
District General Cost Allocation $ 219 $ 231 $ 229
General Nalllmprovements 44 - -
Subtotal $ 263 $ 231 $ 229
University HII Commercial
District General Cost Allocation $ 45 $ 48 $ 47
Subtotal $ 45 $ 48 $ 47
BMPA Debt Service Fund Open Space Fund Loan repayment $ 161 $ 161 $ 161
Subtotal $ 161 $ 161 $ 161
Boulder Junction GID-Parking Dow ntow n Commercial
District (CAGID) Loan repayment $ - $ - $ 2
Subtotal $ - $ - $ 2
Telecommunications
General Cost Allocation $ 14 $ 15 $ 15
Subtotal $ 14 $ 15 $ 15
Property and Casualty
Insurance General Cost Allocation $ 162 $ 168 $ 168
Subtotal $ 162 $ 168 $ 168
Worker's Compensation
Insurance General Cost Allocation $ 34 $ 36 $ 36
Recreation Activity Wellness Program 80 80 95
Subtotal $ 114 $ 116 $ 131
Compensated Absences General Cost Allocation $ 34 $ 36 $ 35
Subtotal $ 34 $ 36 $ 35
Fleet Operations General Cost Allocation $ 240 $ 252 $ 251
Subtotal $ 240 $ 252 $ 251
Fleet Replacement General Cost Allocation $ 80 $ 84 $ 84
Subtotal $ 80 $ 84 $ 84
Computer Replacement General Cost Allocation $ 12 $ 13 $ 13
Subtotal $ 12 $ 13 $ 13
Equipment Replacement General Cost Allocation $ 17 $ 18 $ 18
Subtotal $ 17 $ 18 $ 18
Facility Renovation and
Replacement General Cost Allocation $ 44 $ 46 $ 46
Subtotal $ 44 $ 46 $ 46
Police Pension General Cost Allocation $ 5 $ 5 $ 5
Subtotal $ 5 $ 5 $ 5
Fire Pension General Cost Allocation $ 5 $ 5 $ 5
Subtotal $ 5 $ 5 $ 5
Total $ 21,158 $ 22,114 $ 22,809
Note:
Subtotals may not equal sum of line items due to rounding.
109
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110
City of Boulder
DEBT SERVICE
2013 Annual Budget
a
Debt Policy
As stated in Section 6 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, 2012, the City has a number of debt issues outstanding made up of (amounts in
$1,000s)
Governmental Business Total
General obligations payable $ 96,443 $ 14,340 $ 110,783
Revenue bonds payable 2,745 86,232 88,977
Certificates of participation - - -
Lease purchase revenue notes payable - 5,314 5,314
Capital Lease purchase agreements 10,753 - 10,753
Loan Payable 250 - 250
Subtotal $ 110,191 $ 105,886 $ 216,077
Compensated absences $ 10,968 $ 1,256 $ 12,224
Retiree Health Care Benefit (OPEB) 1,185 182 1,367
Rebatable arbitrage - - -
Total $ 122,344 $ 107,324 $ 229,668
The Combined Schedule of Long-Term Debt Payable and the current debt schedules by fund for
2012-2017 present more detailed information about the debt position of the city.
The city's general obligation credit rating has been established as Aal by Moody's Investors
Service and AA+ by Standard & Poor's. The city's revenue bond credit rating has been established
as Aal 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
111
Sources, Uses, and Debt Service
Under the City Charter, the city's general obligation bonded debt issuances are subject to a legal
limitation based on 3% of total assessed value of real and personal property. None of the city's
outstanding debt is supported by property taxes. As a result, all bonded debt is considered to be
self-supporting and the ratio of net bonded debt to assessed valuation is zero. The actual calcula-
tion of the debt margin is presented in the Computation of Legal Debt Margin schedule.
Table 5-09: 2012-2018 Debt Service
(in $1,000)
Debt Issues 2012 2013 2014 2015 2016 2017 2018
Actuals Approved Projected Projected Projected Projected Projected
Bonds
General Obligation Waste
Reduction Bonds, Series 2009
Final payment occurs in 2029
Principal $ 250 $ 250 $ 250 $ 250 $ 255 $ 265 $ 270
Interest 188 183 178 173 167 159 151
Subtotal $ 438 $ 433 $ 428 $ 423 $ 422 $424 $ 421
Taxable Pension Obligation
Bonds Series 2010
Final payment occurs in 2030
Principal $ 340 $ 345 $ 355 $ 360 $ 370 $ 380 $ 395
Interest 348 341 334 327 316 305 292
Subtotal $ 688 $ 686 $ 689 $ 687 $ 686 $ 685 $ 687
General Fund Bonds - Capital $ - $ - $ - $ - $ - $ - $ -
Improvement Projects
Bonds Series 2012 - - - - - -
Final payment occurs in 2031
Principal $ 1,830 $ 2,270 $ 2,315 $ 2,385 $ 2,455 $ 2,530 $ 17945
Interest 925 1,725 1,680 1,610 1,539 1,465 1,389
Subtotal $ 2,755 $ 3,995 $ 3,995 $ 3,995 $ 3,994 $ 3,995 $ 3,334
Loan
Loan Payable to Boulder County $ - $ - $ - $ - $ - $ - $ -
Final payment occurs in 2013
Principal 250
Interest 15 - - - -
Subtotal $ - $ 265 $ - $ - $ - $ - $ -
General Fund Total $ 3,881 $ 5,379 $ 5,112 $ 5,105 $ 5,102 $ 5,104 $ 4,442
.25 CENT SALES TAX FUND
Debt Issues 2012 2013 2014 2015 2016 2017 2018
Actuals Approved Projected Projected Projected Projected Projected
Bonds
Parks Acquisition Refunding Bonds
Series 2009
Final Payment Occurs in 2015
Principal $ 1,950 $ 2,010 $ 2,065 $ 2,130 $ - $ - $ -
Interest 245 186 126 64 - - -
0.25 Cent Sales Tax Fund Total $ 2,195 $ 2,196 $ 2,191 $ 2,194 $ - $ - $ -
112
Sources, Uses, and Debt Service
OPEN SPACE FUND
Debt Issues 2012 2013 2014 2015 2016 2017 2018
Actuals Approved Projected Projected Projected Projected Projected
Bonds
Open Space Acquisition Bonds
Series 2006 - final payment
occurs in 2019
Principal $ 1,470 $ 1,530 $ 1,590 $ 1,655 $ 1,720 $ 1,790 $ 1,865
Interest 584 523 460 380 298 229 157
Subtotal $ 2,054 $ 2,053 $ 2,050 $ 2,035 $ 2,018 $2,019 $ 2,022
Open Space Acquisition
Refunding Bonds Series 2007 -
final payment occurs in 2018
Principal $ 1,335 $ 1,390 $ 1,445 $ 1,505 $ 1,575 $ 1,640 $ 1,715
Interest 424 371 315 257 197 134 69
Subtotal $ 1,759 $ 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 $ 1,550 $ 1,790 $ $ $ $ $
Interest 83 45
Subtotal $ 1,633 $ 1,835 $ $ $ $ $
Sales Tax Revenue Refunding
Bonds Series 2009 - final
payment occurs in 2014
Principal $ 1,295 $ 1,340 $ 1,370 $ $ $ $
Interest 120 81 41
Subtotal $ 1,415 $ 1,421 $ 1,411 $ - $ $ $
Open Space Fund Total $ 6,861 $ 7,070 $ 5,221 $ 3,797 $ 3,790 $ 3,793 $ 3,806
NOTE The 2013 Open Space Fund budget also funds base rentals in the amount of $1,597k ($1,364k in principal and $233k in interest) to the Boulder
Municipal Property Authority Debt Service Fund for the payment of various open space properties.
.15 CENT SALES TAX DEBT SERVICE FUND
Debt Issues
2012 2013 2014 2015 2016 2017 2018
Bonds Actuals Approved Projected Projected Projected Projected Projected
Parks and Recreation/Municipal
Improvement Refunding Bonds
Series 2001
Final Payment in 2012
Principal $ 530 $ $ $ $ $ $
Interest 23
.15 Cent Sales Tax Debt Service
Fund Total $ 553 $ $ $ $ $ $
113
Sources, Uses, and Debt Service
WATER UTILITY FUND
Debt Issues 2012 2013 2014 2015 2016 2017 2018
Actuals Approved Projected Projected Projected Projected Projected
Bonds
Water and Sewer Revenue Refunding Bonds -
Series 2011 - final payment occurs in 2021
Principal $ 1,495 $ 1,530 $ 1,560 $ 1,600 $ 1,635 $ 1,700 $ 1,775
Interest 558 528 497 466 431 365 297
Subtotal $ 2,053 $ 2,058 $ 2,057 $ 2,066 $ 2,066 $ 2,065 $ 2,072
Water and Sewer Revenue Ref. Bonds -
Series 2005B - final payment occurs in 2016
Principal $ 715 $ 740 $ 770 $ 800 $ 830 $ - $ -
Interest 140 114 86 58 29
Subtotal $ 855 $ 854 $ 856 $ 858 $ 859 $ - $ -
Water and Sewer Revenue Ref. Bonds -
Series 2007 - final payment occurs in 2019
Principal $ 1,860 $ 1,940 $ 2,030 $ 2,110 $ 2,190 $ 2,285 $ 2,380
Interest 646 571 494 412 327 239 145
Subtotal $ 2,506 $ 2,511 $ 2,524 $ 2,522 $ 2,517 $ 2,524 $ 2,525
Water Utility Fund Total $ 5,414 $ 5,423 $ 5,437 $ 5,446 $ 5,442 $ 4,589 $ 4,597
Note: This debt service schedule is prepared using the accrual basis of accounting.
WASTEWATER UTILITY FUND
Debt Issues 2012 2013 2014 2015 2016 2017 2018
Actuals Approved Projected Projected Projected Projected Projected
Bonds
Water and Sewer Revenue Refunding Bonds
Series 2005A - final payment occurs in 2012
Principal $ 170 $ $ $ $ $ $
Interest 5
Subtotal $ 175 $ $ $ $ $ $
Water and Sewer Revenue Bonds
Series 2005C - final payment occurs in 2015
Bonds maturing 2016 and after were refunded in 2012
Principal $ 1,910 $ 1,985 $ 2,065 $ 2,145 $ $ $
Interest 1,491 283 202 98
Subtotal $ 3,401 $ 2,268 $ 2,267 $ 2,243 $ $ $ -
Water and Sewer Revenue Bonds
Series 2010 - final payment occurs in 2030
Principal $ 395 $ 405 $ 410 $ 420 $ 430 $ 440 $ 455
Interest 277 269 261 253 244 231 218
Subtotal $ 672 $ 674 $ 671 $ 673 $ 674 $ 671 $ 673
Water and Sewer Revenue Refunding Bonds
Series 2012 - final payment occurs in 2025
Principal $ - $ - $ - $ - $ 2,010 $ 2,070 $ 2,150
Interest 136 1,196 1,196 1,196 17189 1,107 11003
Subtotal $ 136 $ 1,196 $ 1,196 $ 1,196 $ 3,199 $ 3,177 $ 3,153
Wastewater Utility Fund Total $ 4,384 $ 4,138 $ 4,134 $ 4,112 $ 3,873 $ 3,848 $ 3,826
Note: This debt service schedule is prepared using the accrual basis of accounting and after the November 20th bond defeasance for Series 2005C-
114
Sources, Uses, and Debt Service
FLOOD CONTROL UTILITY FUND
2012 2013 2014 2015 2016 2017 2018
Debt Issues Actuals Approved Projected Projected Projected Projected Projected
Bonds
Storm Water & Flood Refunding
Bonds Series 2010 - final payment occurs in 2018
Principal $ 325 $ 335 $ 335 $ 345 $ 350 $ 365 $ 370
Interest 62 56 49 42 32 21 10
Flood Control Utility Fund Total $ 387 $ 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 2012 2013 2014 2015 2016 2017 2018
Actuals Approved Projected Projected Projected Projected Projected
Bonds
CAGID Bonds Series 2003 - Bonds maturing after 2013 were defeased in 2012
Principal $ 590 $ 615 $ $ $ $ $
Interest 305 12 -
Subtotal $ 895 $ 627 $ $ $ $ $ -
CAGID Refunding Bonds Series 2009 - final payment occurs in 2018
Principal $ 800 $ 825 $ 855 $ 885 $ 920 $ 960 $ 1,005
Interest 207 183 158 132 101 64 25
Subtotal $ 1,007 $ 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
Interest 17 183 177 164 151 138 124
Subtotal $ 17 $ 273 $ 817 $ 819 $ 821 $ 823 $ 824
Downtown Commercial
District Fund Total $ 1,919 $ 1,908 $ 1,830 $ 1,836 $ 1,842 $ 1,847 $ 1,854
Note: This debt service schedule is prepared using the accrual basis of accounting.
BMPA DEBT SERVICE FUND
2012 2013 2014 2015 2016 2017 2018
Debt Issues Actuals Approved Projected Projected Projected Projected Projected
Certificates of Participation
East Boulder Community Center
Principal $ 575 $ $ $ $ $ $
Interest 26
Subtotal $ 601 $ $ $ $ $ $
Lease Purchase Revenue Notes
1997C Henrickson
Principal $ 37 $ $ $ $ $ $
Interest 1
Subtotal $ 38 $ $ $ $ $ $ -
115
Sources, Uses, and Debt Service
BMPA DEBT SERVICE FUND, (Cont.)
1997G Foothills Business Park, LLC
Principal $ 69 $ 74 $ 79 $ 84 $ 90 $ 97 $
Interest 32 27 22 16 10 4
Subtotal $ 101 $ 101 $ 101 $ 100 $ 100 $ 101 $
1999B Van Vleet
Principal $ 216 $ 229 $ 243 $ - $ - $ $
Interest 31 17 2
Subtotal $ 247 $ 246 $ 245 $ $ $ $
2001 D Abbott
Principal $ 41 $ 43 $ 45 $ $ $ $
Interest 5 3 1
Subtotal $ 46 $ 46 $ 46 $ $ $ $
2002AR-1 Edward H. Kolb
Principal $ 31 $ - $ - $ $ $ $
Interest 1
Subtotal $ 32 $ $ $ $ $ $
2002AR-2 John B. Kolb
Principal $ 31 $ $ $ $ $ $
Interest 1
Subtotal $ 32 $ $ $ $ $ $
2002AR-3 Frederick M. Kolb
Principal $ 31 $ $ $ $ $ $
Interest 1
Subtotal $ 32 $ $ $ $ $ $
2003A Helayne B. Jones
Principal $ 86 $ 92 $ $ $ $ $
Interest 8 2
Subtotal $ 94 $ 94 $ $ $ $ $
200 Waldo R & Nancy R. Dagle
Principal $ 86 $ 90 $ 94 $ $ $ $
Interest 12 8 4
Subtotal $ 98 $ 98 $ 98 $ $ $ - $
200 Gary L. & Donna K. Gisle, Trustees
Principal $ 99 $ 104 S 109 $ 114 $ 120 $ 125 $
Interest 28 23 18 12 7 1
Subtotal $ 127 $ 127 $ 127 $ 126 $ 127 $ 126 $
2005B John G. & Barbara G. Hill, Tenants in Common
Principal $ 97 $ 101 $ 106 $ 111 $ - $ $
Interest 16 12 7 2
Subtotal $ 113 $ 113 $ 113 $ 113 $ - $ $ -
2005C Luchetta Properties, Inc.
Principal $ 45 $ 47 S 49 $ 52 $ 54 $ 57 $ 60
Interest 24 21 19 17 14 11 8
Subtotal $ 69 $ 68 $ 68 $ 69 $ 68 $ 68 $ 68
116
Sources, Uses, and Debt Service
BMPA DEBT SERVICE FUND, (Cont.)
2006A Boulder Valley Farm, Inc.
Principal $ 360 $ 378 $ 397 $ 417 $ 438 $ $
Interest 90 71 52 31 10
Subtotal $ 450 $ 449 $ 449 $ 448 $ 448 $ $
20068 Joel and Ruth Eisenberg
Principal $ 122 $ 129 $ 135 $ 142 $ 149 $ $
Interest 31 24 17 10 3
Subtotal $ 153 $ 153 $ 152 $ 152 $ 152 $ $
2008A-R1 Edward H. Kolb
Principal $ 37 $ 39 $ 41 $ 43 $ 45 $ 47 $ 50
Interest 14 12 10 8 6 3 1
Subtotal $ 51 $ 51 $ 51 $ 51 $ 51 $ 50 $ 51
2008A-R2 Edward H. Kolb
Principal $ 37 $ 39 $ 41 $ 43 $ 45 $ 47 $ 50
Interest 14 12 10 8 6 3 1
Subtotal $ 51 $ 51 $ 51 $ 51 $ 51 $ 50 $ 51
Subtotal Lease
Purchase Revenue $ 1,734 $ 1,597 $ 1,501 $ 1,110 $ 997 $ 395 $ 170
BMPA Fund Total $ 2,335 $ 1,597 $ 1,501 $ 1,110 $ 997 $ 395 $ 170
This debt is paid with base rentals transferred from various funds as indicated in the above debt service schedules.
FACILITY RENOVATION AND REPLACEMENT
Debt Issues 2012 2013 2014 2015 2016 2017 2018
Actuals Approved Projected Projected Projected Projected Projected
Capital Leases
Energy Efficiency Improvement
Project - Phase I
Principal $ 90 $ 94 $ 99 $ 104 $ 109 $ 114 $ 120
Interest 68 64 59 54 49 43 38
Subtotal $ 158 $ 158 $ 158 $ 158 $ 158 $ 157 $ 158
Energy Efficiency Improvement
Project - Phase II
Principal $ 60 $ - $ - $ - $ - $ - $ -
Interest 15
Subtotal $ 75 $ - $ - $ - $ - $ - $ -
Energy Efficiency Irryxovernent
Project - Phases II and III
Principal $ 227 $ 450 $ 454 $ 481 $ 512 $ 552 $ 596
Interest 236 243 231 218 205 191 176
Subtotal $ 463 $ 693 $ 685 $ 699 $ 717 $ 743 $ 772
Facility Renovation and
Replacement Fund Total $ 696 $ 851 $ 843 $ 857 $ 875 $ 900 $ 930
Note: This debt service schedule is prepared using the accrual basis of accounting.
117
Sources, Uses, and Debt Service
Table 5-10: 2013 Lease-Purchase Obligations
(in $1,000s)
ITEM ESTIMATED AMOUNT TO REMAINING LIFE IM E OBLIGATION -
BE EXPENDED DURING 2013 2014 AND BEYOND
Real Property
Open Space Properties $ 1,597 $ 3,949
Subtotal $ 1,597 $ 3,949
Leasehold Improvements
Facilities Asset Management $ 851 $ 10,209
Subtotal $ 851 $ 10,209
Total $ 2,448 $ 14,158
Represented are all lease/purchase obligations know n or predictable at the time of the production of the 2013 budget.
Table 5-11: Combined Schedule of Long-Term Debt
As of December 31, 2012
(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 $ 12,095 $ 1,530
Premium on Bonds 105
Open Space Acquisition Refunding 3.50-4.00 6/26/07 8/15/18 12,345 9,270 1,390
Premiumon Refunding Bonds 23
Refunding Bond Charges 247
Open Space Acquisition Refunding 2.50 7/7/09 8115/13 6,305 1,790 1,790
Premiumon Refunding Bonds 10
Refunding Bond Charges 3
Parks, Recreation, Muni.,Cap., gyp., Ref. 2.00-3.00 9/16/09 12115/15 11,895 6,205 2,010
Premium on Refunding Bonds 162
Refunding Bond Charges 85
Waste Reduction Bonds 2.00-4.00 12115/09 12101/29 6,000 5,250 250
Premium on Waste Reduction Bonds 55
General Fund Cap. Imp. Projects Bonds 2.00-4.00 03/22/12 10/01/31 49,000 47,170 2,270
Premiumon Cap. Irrp. Projects Bonds 5,442
Subtotal $ 105,660 $ 87,912 $ 9,240
Taxable Pension Obligation Bonds 2.00-5.00 10/26/10 10/01/30 $ 9,070 S 8,420 $ 345
Premium on Pension Obligation Bonds 111
Subtotal $ 9,070 $ 8,531 $ 345
Sales Tax Revenue Bonds:
Open Space Acq. Sales Tax Rev. Ref. Bonds 2.50-3.00 7/7/09 8/15/14 $ 6,485 $ 2,710 $ 1,340
Premiumon Refunding Bonds - 29 -
Refunding Bond Charges - 6 -
Subtotal $ 6,485 $ 2,745 $ 1,340
118
Sources, Uses, and Debt Service
GOVERNMENTAL ACTIVITIES, (Cont.)
Interest Date Date Authorized Current
Rates Issued Maturity and Issued Outstanding Portion
Loan Payable - Boulder County 3.00 9/25/09 911/2013 $ 5,441 $ 250 $ 250
Capital Lease Purchase Agreements
Banc of America Leasing & Capital, LLC 4.93 9/27/10 11/27/23 1,500 1,337 94
Suntrust Equipment Finance & Leasing Corp. 2.65 1125/12 7125/27 9,643 9,416 450
Subtotal $ 11,143 $ 10,753 $ 544
Compensated Absences (estimated) $ - $ 10,968 $ 603
Retiree Health Care Benefit (OPEB) (estimated) 1,185 -
Rebatable Arbitrage(estimated) - - -
Total Governmental Activities $ 137,799 $ 122,344 $ 12,322
BUSINESS-TYPE ACTIVITIES
Interest Date Date Authorized Current
Rates Issued Maturity and Issued Outstanding Portion
Supported by utility revenues
Water and Sewer Revenue Refunding Bonds 2.00-4.00 2122/11 12101/21 $ 18,335 $ 15,600 $ 1,530
Premium on Bonds - 620 -
Refunding Bond Charges - 473 -
Water and Sewer Revenue Refunding Bonds 3.00-3.75 5/01/05 12101/16 7,900 3,140 740
Refunding Bond Charges - 34 -
Water and Sewer Revenue Refunding Bonds 4.00-4.125 7/10/07 12101/19 25,935 14,260 1,940
Refunding Bond Charges 416 -
Water and Sewer 3.50-5.00 11/15/05 12101/15 45,245 6,195 1,985
Premumon Bonds - 27 -
Water and Sewer 4.00-5.00 11120/12 12/01/25 24,325 24,325
Premium on Bonds - 6,506
Refunding Bond Charges - 3,084 -
Water and Sewer Revenue Bonds 2.00-3.00 10/12/10 12101/30 9,980 9,195 405
Premiumon Bonds - 190 -
Storm Water & Flood IVIgnt Rev. Rfdg. 2.00-3.00 6108/10 12/01/18 3,165 2,100 335
Premium on Bonds - 46 -
Refunding Bond Charges - 21
Subtotal $ 134,885 $ 86,232 $ 6,935
Compensated Absences (estimated) $ - $ 1,131 $ 168
Retiree Health Care Benefit (OPEB) (estimated) 145 -
Rebatable Arbitrage (estimated) - - -
Total supported by utility revenues $ 134,885 $ 87,508 $ 7,103
Supported by parking revenues
Downtown Commercial District:
Parldng Facilities 2.50-4.20 6117/03 8115/13 12,500 615 615
Prerriumon Bonds 1
Parking Facilities 2.00-3.00 11/28/12 8/15/23 7,275 7,275 90
Premium on Bonds 536
Refunding Bond Charges 265
Parking Facilities 3.00-4.00 5114/09 8/15/18 7,730 5,450 825
Premiumon Bonds 169
Refunding Bond Charges 29
Subtotal $ 27,505 $ 14,340 $ 1,530
119
Sources, Uses, and Debt Service
BUSINESS-TYPE ACTIVITIES, (Cont.)
Interest Date Date Authorized Current
Rates Issued Maturity and Issued Outstanding Portion
Compensated Absences (estimated) 125 19
Retiree Health Care Benefit (OPEB) (estimated) - 37 -
Total supported by parking revenues $ 27,505 $ 14,502 $ 1,549
Supported by base rentals
Boulder NLnicipal Property Authority
Open space acquisition:
Foothills Note 1997G 7.00 7/16/97 7/16/17 1,095 424 74
Van Vleet We 1999B 6.00 3/5/99 3/5/14 2,500 472 229
Abbott Note2001D 6.00 12105/01 1/14114 430 88 43
Helayne B. Jones We 2003A 6.00 6/20/03 6/20/13 715 92 92
Dagle We 2004A 4.75 12101/04 12101/14 770 183 90
Gisle We 2005A 4.75 2/18/05 2118/17 1,180 573 104
Hil Note 2005B 4.75 4/05/D5 4/05/15 910 318 101
Luchetta Note 2005C 5.00 8/05/05 8105/20 720 448 47
Boulder Valley We 2006A 5.00 6/16/06 6/16116 3,550 1,630 378
Bsenberg We 2006B 5.00 6/07/06 6/07/16 1,206 554 128
Kolb, Edward H. Note 2008AR-1 5.00 4122108 4122/18 404 266 39
Vigil Note 2008AR-2 5.00 4/22/08 4/22/18 404 266 39
Subtotal $ 13,884 $ 5,314 $ 1,364
Total supported by base rentals $ 13,884 $ 5,314 $ 1,364
Total Business-type Activities $ 176,274 $ 107,324 $ 10,016
120
Table 5-12: Computation of Legal Debt Margin for the Last Ten Years
(in $1,000s)
2012 2011 2010 2009 2008 2007 2006 2005 2004 2003
Total Assessed Value (Prior Year Assessed Value for
Current Year Collections - Estimated) $ 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
$ 1,929,525
Debt Limit - 3% of Total Assessed Value 74,943 76,981 76,882 72,496 71,944 62,838 62,759 59,120 59,129 57,886
Amount of Debt Applicable to Debt Margin
Total bonded debt $ 87,912 $ 41,747 $ 49,683 $ 58,410 $ 60,118 $ 67,754 $ 75,081 $ 60,375 $ 66,294 $ 71,929
Less deductions allowed by law:
Self-supporting General Obligation bonds 87,912 41,747 49,683 58,410 60,118 67,754 75,081 60,375 65,929 71,214
Self-supporting General Obligation Water Utility bonds - - - - - 365 715
Total Deductions $ 87,912 $ 41,747 $ 49,683 $ 58,410 $ 60,118 $ 67,754 $ 75,081 $ 60,375 $ 66,294 $ 71,929
Amount of Debt Applicable to Debt Margin $ - $ - $ - $ - $ - $ - $ - $ - $ - $ -
Legal Debt Margin $ 74,943 $ 76,981 $ 76,882 $ 72,496 $ 71,944 $ 62,838 $ 62,759 $ 59,120 $ 59,129 $ 57,886
Note: The total indebtedness of the City, payable solely fromthe 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 w hole 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.)
hl
[This page is intentionally blank.]
122
City of Boulder
City Council
2013 Annual Budget
a $203,202
The mission of City Council is to serve as the governing body for the City of Boulder, providing
policy direction and leadership to the city organization.
City Council
City Attorney City Manager Municipal Judge
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.
123
City Council
Table 6-01: City Council Summary Budget
2011 2012 2013
Actual Approved Approved
EXPENDITURE
City Council $ 169,245 $ 188,132 $ 203,202
Total Expenditure $ 169,245 $ 188,132 $ 203,202
General $ 169,245 $ 188,132 $ 203,202
Total Funding $ 169,245 $ 188,132 $ 203,202
2012 Accomplishments
• Approved placing items on the 2011 ballot, which were subsequently approved by the
voters:
• Extension and increase of Utility Tax
Approval of Capital Improvement Bonds
• Approval to explore creating a local utility
• Adopted a balanced 2012 Annual Budget
• Completed 2012 Board and Commission Appointments
• Approved grant of Education Excise Tax to the Wilderness Place Project/Early
Childhood development
• Approved amending the West Trail Study Area regarding trail alignments and visitor
activities in the Anemone Hill area
• Adopted Medical Marijuana ordinance and code updates and a moratorium on new
applications until August of 2012
• Approved expansion of the Forest Glen Eco Pass General Improvement District
• Approved modifications to the general penalty provisions of the Boulder Revised Code
• Approved the 2012 Federal Legislative Agenda
• Approved Boulder Junction/Transit Village Site Plan
• Supported the University of Colorado's elimination of the 4-20 Event
• Adopted 10 Year Plan to Address Homelessness
• Won the IBM Smarter Cities Challenge
• Accepted the following master plans:
• Zero Waste
• Boulder Reservoir
Fire and Rescue
• Completed the Harper Hollow Annexation
124
City Council
Key Initiatives for 2013 (Council 2012 Priorities)
Below are the goals set by council at theirjanuary 2012 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
Table 6-02: City Council Significant Changes Between 2012 and 2013 Budget
2012 2013
Approved Approved Total 2012 2013 FfE
Budget Budget Change FrE FTE Change
GENERAL FUND
Council Travel $ 14,500 $ 34,500 $ 20,000 0.00 0.00 0.00
Council Technology - Ongoing Costs for Digital
Agendas - 7,500 7,500 0.00 0.00 0.00
Total Changes, City Council $ 27,500 0.00
125
Table 6-03: City Council
Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Amount Amount Amount Amount
EXPENDITURE BY PROGRAM
City Council $ 169,245 $ 188,132 $ 203,202 $ 15,070
Total $ 169,245 $ 188,132 $ 203,202 $ 15,070
EXPENDITURE BY CATEGORY
Personnel $ 80,668 $ 87,102 $ 89,672 $ 2,570
Operating 85,388 97,508 110,008 12,500
Interdepartmental Charges 3,189 3,522 3,522 -
Total $ 169,245 $ 188,132 $ 203,202 $ 15,070
EXPENDITURE BY FUND
General $ 169,245 $ 188,132 $ 203,202 $ 15,070
Total $ 169,245 $ 188,132 $ 203,202 $ 15,070
Note:
No budgeted FTE included in City Council.
2012 Budget includes one time funding of $15K for Council Technology
126
City of Boulder
Municipal Court
2013 Annual Budget
a $2,078,125
The mission of the Boulder Municipal Court is to:
• Provide an accessible, efficient, and impartial forum for all participants in cases
involving municipal ordinance violations
• Adjudicate cases consistent with the law, the needs of the individual, and the
community's values, and
• Promote public trust in both the justice system and local government.
Municipal
Administration Adjudication Case Management'
Department Overview
Administration
• Court Administration is responsible for achieving department goals and objectives;
managing budgetary and financial information; assuring adherence to policies and
regulations; and leading, developing and supervising court staff. Staffing includes
the court administrator, a deputy court administrator, and administrative support
for budget preparation, financial transaction processing, accounting /statistical
analyses, 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.
127
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 and the Colorado Bureau of Investigations. 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.
Table 6-04: Municipal Court Summary Budget
2011 2012 2013
Actual Approved Approved
Administration 4.00 4.00 3.78
Adjudication 3.50 3.50 4.38
Case Management 8.75 8.75 10.00
Total Staffing 16.25 16.25 18.16
EXPENDITURE
Administration $ 330,193 $ 443,048 $ 463,882
Adjudication 444,260 473,218 551,484
Case Management 831,327 909,509 1,062,759
Total Expenditure $ 1,605,781 $ 1,825,775 $ 2,078,125
General $ 1,605,781 $ 1,825,775 $ 2,078,125
Total Funding $ 1,605,781 $ 1,825,775 $ 2,078,125
2012 Accomplishments
• Began analyzing the efficacy of the 2011 migration of Minor in Possession (MIP) cases
from the county court to the municipal court
• Completed the assessment of staffing and structural needs, and redistributed workload
to improve efficiency in collection processing and statistical analysis
• Improved our "Paper on Demand" functionality through electronic record retention of
financial documents
• Collaborated with alcohol coalition members about best practices for reducing the
harms associated with binge and underage drinking, facilitated development of an
array of practices for the Boulder community, and oversaw implementation of those
strategies
• Fully absorbed CU/City liaison position, which was jointly funded by the City Manager's
Office, the Municipal Court, and CU.
128
Municipal Court
Key Initiatives for 2013
• Plan and test new Web-based software for traffic, general, and animal violations to
achieve a smooth transition from the old system
• Add an ongoing Homeless Resource Officer position to the court's probation personnel
to focus on assisting homeless defendants in accessing benefits to which they are
entitled, including, but not limited to, veterans', disability, medical, and social service
benefits
• Rebrand CU/City liaison as the Community Coordinator, have that position continue all
of the work currently done on behalf of Act on Alcohol Concerns Together Coalition,
and continue to be accessible to CMO staff as a resource for CU/City issues.
Table 6-05: Municipal Court Significant Changes Between 2012 and 2013 Budget
2012 2013
Approved Approved Total 2012 2013 FTE
Budget Budget Change FTE FTE Change
GENERAL FUND
Community Coordinator - Reallocation of a Flosition
from CMO to Muni Court $ 20,450 $ 91,349 $ 70,899 0.00 0.88 0.88
Homeless Resource Officer - 102,000 102,000 0.00 1.00 1.00
Total Changes, Municipal Court $ 172,899 1.88
129
Table 6-06: Municipal Court
Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY PROGRAM
Administration
Department Administration 4.00 $ 330,193 4.00 $ 443,048 3.78 $ 463,882 (0.22) $ 20,834
Subtotal 4.00 $ 330,193 4.00 $ 443,048 3.78 $ 463,882 (0.22) $ 20,834
Adjudication
Adjudication 3.50 $ 444,260 3.50 $ 473,218 4.38 $ 551,484 0.88 $ 78,266
Subtotal 3.50 $ 444,260 3.50 $ 473,218 4.38 $ 551,484 0.88 $ 78,266
Case Management
Animal 0.75 $ 72,252 0.75 $ 72,482 1.00 $ 105,210 0.25 $ 32,728
General 1.00 63,994 1.00 93,191 1.00 105,210 - 12,019
Parking 2.00 230,770 2.00 256,384 2.00 232,725 (23,659)
Photo Enforcement 2.00 169,107 2.00 188,673 2.00 197,212 - 8,539
Probation Services 2.00 198,866 2.00 205,587 3.00 317,193 1.00 111,606
Traffic 1.00 96,338 1.00 93,192 1.00 105,210 - 12,018
Subtotal 8.75 $ 831,327 8.75 $ 909,509 10.00 $ 1,062,759 1.25 $ 153,250
Total 16.25 $ 1,605,781 16.25 $ 1,825,775 18.16 $ 2,078,125 1.91 $ 252,350
EXPENDITURE BY CATEGORY
Personnel $ 1,227,390 $ 1,401,378 $ 1,656,177 - $ 254,799
Operating 327,954 378,733 371,199 (7,534)
Interdepartmental Charges 50,437 45,664 50,749 - 5,085
Total $ 1,605,781 $ 1,825,775 $ 2,078,125 $ 252,350
STAFFING AND EXPENDITURE BY FUND
General 16.25 $ 1,605,781 16.25 $ 1,825,775 18.16 $ 2,078,125 1.91 $ 252,350
Total 16.25 $ 1,605,781 16.25 $ 1,825,775 18.16 $ 2,078,125 1.91 $ 252,350
130
City of Boulder
City Attorney's Office
2013 Annual Budget
$2,387,581
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.
City Attorney's Office
Consultation and Prosecution and
Administration Advisory Civil Litigation
Department Overview
Administration
• Provides secretarial, administrative and budget support for the Consultation and
Advisory Services area and the Prosecution and Litigation Service area, including file
maintenance, timekeeping and reporting, updating the municipal code, and
development of the department budget. This area also funds required continuing
legal education for staff attorneys, all equipment replacement, and law library and
electronic legal research resources.
Consultation and Advisory
• Provides legal support for the City Council and the city's advisory boards and
commissions. Provides general legal support for the operating departments,
including compliance with the Colorado Open Records Act, elections law, Council
agenda support, bond finance and tax matters, water rights defense, conflict of
interest advice, the city's legislative agenda, and legal maintenance of the city's real
estate and affordable housing portfolios.
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.
131
City Attorney's Office
Table 6-07: City Attorney's Office Summary Budget
2011 2012 2013
Actual Approved Approved
Administration 1.50 1.50 1.50
Consultation and Advisory 11.53 12.28 12.28
Prosecution and Civil Litigation 5.62 6.42 6.42
Total Staffing 18.65 20.20 20.20
EXPENDITURE
Adnnistration $ 247,084 $ 306,124 $ 329,218
Consultation and Advisory 1,208,808 1,343,361 1,398,834
Prosecution and Civil Litigation 549,617 594,510 659,530
Total Expenditure $ 2,005,509 $ 2,243,995 $ 2,387,581
General $ 1,918,447 $ 2,098,080 $ 2,282,056
Property and Casualty Insurance 87,062 93,615 105,525
Water Utility - 52,300 -
Total Funding $ 2,005,509 $ 2,243,995 $ 2,387,581
2012 Accomplishments
• Defended in district court challenges to the city's decision to deny five medical
marijuana business licenses, and filed two appeals affecting three medical marijuana
businesses seeking review of decisions to reverse denias issued by the licensing
division
• Acquired the "through-the-fence" agreement from a property owner at the Boulder
Municipal Airport by settlement of a challenge to the right of the city to condemn the
agreement Settled litigation the city filed against Wells Fargo to return an affordable
house to the city's affordable housing program
• Negotiated and drafted agreements with RTD, the Boulder Junction Access General
Improvement District - Parking, and the developer for the Depot Square project to
implement the Transit Oriented Development Goals of the 2007 Transit Village Area
Plan
• Retained the team of consultants necessary to inventory, appraise, and acquire the
electrical distribution system and comply with federal rules that are necessary to
further Ballot Issues 2B and 2C
• Coordinated efforts across city departments to assemble the information available to
the city to facilitate the efforts to inventory the electrical distribution system, mapping,
inspection, and planning services data
• Began to appeal the district court ruling on the Ball Aerospace appeal of the city's tax
on computer software and worked with the business community to clarify the city's tax
on computer software and on-line services
132
~ A
City Attorney's Office
• Participated in the following Public Utilities Commission dockets: Energy-Only Street
Lighting Tariff, Environmental Tariff, Demand Side Management Plan, Renewable
Energy Standard Compliance Plan, Date Privacy Rulemaking, Revisions to Windsource
Plan, Electric Resource Plan, Cost Recovery for SmartGriclCity, and the Boulder Docket
• Advised department regarding the 13th Street groundwater matter and the South
Boulder Recreation Center flooring issue
• Created new standard agreements for hosted services and system procurement that
were used in the VOIP telephone procurement
• Negotiated agreements with Xcel Energy regarding the use of undergrounding funds
and the Boulder Canyon Hydroelectric facility
• Worked with department staff to complete annexations for Harper Hollow and 6400
Arapahoe
• Worked on the park closure rule, mobile vending cart regulation, cafe seating,
commercial permits for parks, library suspension rules, amendments to the "Mall
Permits and Leases" chapter of the Code and legal issues surrounding the Valmont Bike
Park
• Defended a conviction of an Improper Lane Change charge on appeal to the district
court
• Resolved trademark litigation regarding the Boulder Creek Festival
• Successfully defended Boulder's camping ordinance when the Colorado Supreme Court
declined to hear the defendant's constitutional appeal in David Lee Madison v. City of
Boulder (11 SC302, cert. denied September 12, 2011).
Key Initiatives for 2013
• Continue to provide legal support and direction for the city's clean energy initiatives
• Implement community prosecution strategies in conjunction with law enforcement and
the community.
133
Table 6-08: City Attorney's Office
Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY PROGRAM
Administration 1.50 $ 247,084 1.50 $ 306,124 1.50 $ 329,218 $ 23,094
Subtotal 1.50 $ 247,084 1.50 $ 306,124 1.50 $ 329,218 $ 23,094
Consultation and Advisory 11.53 $ 1,208,808 1228 $ 1,343,361 1228 $ 1,398,834 $ 55,473
Subtotal 11.53 $ 1,208,808 12.28 $ 1,343,361 12.28 $ 1,398,834 $ 55,473
Prosecution and Civil Litigation' 5.62 $ 549,617 6.42 $ 594,510 6.42 $ 659,530 $ 65,020
Subtotal 5.62 $ 549,617 6.42 $ 594,510 6.42 $ 659,530 $ 65,020
Total 18.65 $ 2,005,509 20.20 $ 2,243,995 20.20 $ 2,387,581 $ 143,586
EXPENDITURE BY CATEGORY
Personnel $ 1,841,979 $ 2,052,469 $ 2,196,055 $ 143,586
Operating 125,319 153,241 153,241 -
Interdepartmental Charges 38,211 38,285 38,285 -
Total $ 2,005,509 $ 2,243,995 $ 2,387,581 $ 143,586
STAFFING AND EXPENDITURE BY FUND
General 17.65 $ 1,918,447 18.70 $ 2,098,080 19.20 $ 2,282,056 0.50 $ 183,976
Property and Casualty Insurance 1.00 87,062 1.00 93,615 1.00 105,525 - 11,910
Water Utility - - 0.50 52,300 - - (0.50) (52,300)
Total 18.65 $ 2,005,509 20.20 $ 2,243,995 20.20 $ 2,387,581 - $ 143,586
Note:
' Fisk 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 FTEwithin City Attorney's Office (CAO) and reflected in the CAO budget within Prosecution and Litigation.
134
City of Boulder
City Manager's Office
2013 Annual Budget
$2,597,4841
The mission of the City Manager's Office is to provide professional leadership in the
administration and execution of policies and objectives formulated by City Council, development
and recommendation of alternative solutions to community problems for Council consideration,
planning and development of new programs to meet future needs of the city, and government
through excellent customer service.
City Manager's Office
Manager's City Office City Clerk and
Administration Communications
Operations Support Services
Non-Departmental
City •
Contracts, Citywide
• Contingency Memberships and Programs
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.
City Clerk and Support Services
• The City Clerk and Support Services administer Municipal Elections and oversee the
retention and destruction of all official city records. Support services carries out
administrative support for City Council and City Manager's Office, including board
and commission annual recruitment and orientation, Sister City relationships
support and coordination, and all open record requests.
Communications
• Communications provides effective communication with citizens, staff and
Council. Communications also works to increase understanding of and support for
city programs, policies and projects and to develop positive media relations that
provide balanced coverage of city issues.
City Manager's 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 $2,454,594
135
City Manager's Office
City Manager's Contingency
• The City Manager's Contingency is set aside funds for unforeseen matters that may
arise during the fiscal year.
Non-Department Contracts, Citywide Memberships and Programs
• Non-Departmental Contracts are annual contracts that promote or benefit the city.
• Citywide Memberships are memberships in organizations for city departments and
Council that assist the city in influencing regional and national decision making.
• Citywide Programs are programs that have a time frame associated with them, or
they are funding for planning and development of new programs to meet future
needs of the city.
Table 6-09: City Manager's Office Summary Budget
2011 2012 2013
Actual Approved Approved
City Clerk and Support Services 5.80 5.80 5.00
City Manager's Office 6.50 6.88 7.00
Communications 5.50 6.50 6.50
Total Staffing 17.80 19.18 18.50
EXPENDITURE
City Clerk and Support Services $ 644,781 $ 676,298 $ 683,409
City Manager's Office 748,189 937,160 1,087,369
Communications 705,505 739,510 826,706
Total Expenditure $ 2,098,475 $ 2,352,968 $ 2,597,484
General $ 2,098,475 $ 2,352,968 $ 2,597,484
Total Funding $ 2,098,475 $ 2,352,968 $ 2,597,484
2012 Accomplishments
City Manager's Office / City Clerk's Office
• Completed an organizational assessment of the City Manager's Office - including the
City Clerk's Office.
Organizational Development
• Established an organizational development program to assist in providing vision and
leadership 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.
136
~ A
City Manager's Office
Legislative
• Finalized multiparty escrow agreement that should allow (pending resolution of
litigation on a related matter) for the transfer of Section 16 into the Rocky Flats Wildlife
Refuge, consistent with the intergovernmental agreement between Jefferson County,
Boulder County and the City of Boulder
• Hosted congressional field hearing last August and follow-up briefing earlier in 2012
to approximately 60 congressional staffers, showcasing to federal leaders the city's
innovative work in sustainability and demonstrating that the city should be included in
related policy-making discussions and considered for strategic federal investments
• Finalized and approved shared equity agreement which allowed the city to provide
educational excise tax revenue to the Acorn School for Early Childhood Development
for the construction of the "Wilderness Early Learning Center," a new early childhood
center in north-east Boulder focused on serving families with children ages 0 - 6.
CU Liaison
• Continued development and execution of Boulder's Campus-Community Alcohol
Coalition work plan
• Participated in stakeholder group and was a member of the Substance Abuse Task
Force for Boulder County Public Health's, Public Health Improvement Process
• Worked on University Hill Revitalization - Management of High Density Residential
Service District Project.
Communications
• Transferred management of Education Access to Boulder Valley School District
• Launched an internal communication program to better engage staff and inform
employees of interdepartmental news, progress on council work plan, and HR news
• Launched a bimonthly employee e-newsletter
• Launched an all-employee staff meeting which is attended live and video streamed to
employees throughout the city to better inform staff of changes, new programs, and to
establish stronger employee relations between senior management and front-line
employees
• Upgraded Channel 8 to HD cameras and "field equipment" that better enables Channel
8 to cover meetings outside Council Chambers and record TV shows on site with
multiple cameras
• Made Channel 8 videos and programs available on-line through Vimeo which allows
the city to begin tracking online viewership
• Hosted Council on-line coverage through Granicus which provides on-line video
streaming, viewer tracking, and reduces the need for an in-house engineer.
• Launching Mind Mixer to engage community through social media on key projects.
137
City Manager's Office
Key Initiatives for 2013
• Administer the Council Work Plan
• Support Boulder's Energy Future work plan
• Support the Council Charter Committee
• Implement recommendations to improve talent management processes
• Develop a regional effort to further of water conservation
• Revise agreements between the city and officials at the U.S. Dept. of Commerce,
Boulder, allowing for greater flexibility for expansion needs on the Boulder campus
• Explore 2013 legislative possibilities, including measures related to Boulder's Energy
Future, expanded options for using transportation funding for transit, and protections
for mobile home owners
• Participate on and support for the Water Stewardship Task Force, an initiative of the
Boulder County Consortium of Cities
• Renew Comcast Franchise Agreement
• Consider possible revisions to the MOA between the city and the Department of
Commerce
• Transition the CU Liaison position into a Community Coordinator position based in the
Municipal Court to support community efforts and assist the City Manager's Office in
university related matters when needed
• Partner with Boulder County Public Health on the planning and implementation of their
Public Health Improvement Process.
Table 6-10: City Manager's Office Significant Changes Between 2012 and 2013 Budget
2012 2013
Approved Approved Total 2012 2013 FrE
Budget Budget Change FrE FrE Change
GENERAL FUND
City Clerk Reorganization $ 45,559 $ 66,009 $ 20,450 0.80 1.00 0.20
CO-LABS Membership - 3,000 3,000 0.00 0.00 0.00
Move Community Coordinator Position to Municipal
Court 91,349 - (91,349) 0.88 0.00 (0.88)
Total Changes, City Manager's Office $ (67,899) (0.68)
138
Table 6-11: City Manager's Office
Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY PROGRAM
City Clerk and Support Services
Records Retention, Management,
and Destruction; Open Records
Requests; Domestic Partnerships;
Contract Routing/Document
Recording; and, Council Chamber
AV support 2.80 $ 236,795 2.80 $ 257,398 2.00 $ 199,882 (0.80) $ (57,516)
Conduct of Bections Including
Campaign Finance
ReforMMatching Funds 0.30 129,804 0.30 123,607 0.30 172,400 48,793
Board and Commission
Administration 0.30 30,934 0.30 30,224 0.30 34,423 4,199
General Administration 2.20 226,635 2.20 244,892 2.20 253,724 8,832
Sister Cfij Administration 0.20 20,613 0.20 20,177 0.20 22,980 2,803
Subtotal 5.80 $ 644,781 5.80 $ 676,298 5.00 $ 683,409 (0.80) $ 7,111
City Manager's Office
City Administration and Operations 4.50 $ 573,464 5.00 $ 782,156 5.50 $ 887,570 0.50 $ 105,414
City/CU - Community Relations and
Collaboration 1.00 67,259 0.88 40,282 - - (0.88) (40,282)
Intergovernmental Relations 1.00 107,466 1.00 114,722 1.00 116,998 - 2,276
Organizational Development 0.50 82,801 0.50 82,801
Subtotal 6.50 $ 748,189 6.88 $ 937,160 7.00 $ 1,087,369 0.12 $ 150,209
Communications
External Communication 2.50 $ 283,868 2.50 $ 301,753 2.50 $ 319,323 - $ 17,570
Internal Communication 0.50 56,774 1.00 103,488 1.00 127,488 24,000
Multi Media 2.50 340,823 3.00 334,269 3.00 379,895 45,626
Community Survey - 24,040 - - - - -
Subtotal 5.50 $ 705,505 6.50 $ 739,510 6.50 $ 826,706 $ 87,196
Total 17.80 $ 2,098,475 19.18 $ 2,352,968 18.50 $ 2,597,484 (0.68) $ 244,516
EXPENDITURE BY CATEGORY
Personnel $ 1,623,031 $ 1,896,485 $ 2,097,701 $ 201,216
Operating 268,002 306,870 346,391 39,521
Interdepartmental Charges 207,442 149,613 153,392 3,779
Total $ 2,098,475 $ 2,352,968 $ 2,597,484 $ 244,516
STAFFING AND EXPENDITURE BY FUND
General 17.80 $ 2,098,475 19.18 $ 2,352,968 18.50 $ 2,597,484 (0.68) $ 244,516
Total 17.80 $ 2,098,475 19.18 $ 2,352,968 18.50 $ 2,597,484 (0.68) $ 244,516
139
Table 6-12: City Manager's Contingency
Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Amount Amount Amount Amount
EXPENDITURE BY PROGRAM
City Manager's Contingency
Extraordinary Personnel $ $ 119,916 $ 119,916 $
Facility Energy Cost Contingency 110,000 110,000
Manager's Contingency 83,417 159,066 159,066
Vehicle Energy Cost Contingency - 80,000 80,000
Total $ 83,417 $ 468,982 $ 468,982 $
EXPENDITURE BY CATEGORY
Personnel $ - $ 119,916 $ 119,916 $
Operating 83,417 349,066 349,066
Total $ 83,417 $ 468,982 $ 468,982 $ -
EXPENDITURE BY FUND
General $ 83,417 $ 468,982 $ 468,982 $
Total $ 83,417 $ 468,982 $ 468,982 $ -
Notes:
No budgeted FTE included in City Manager's Contingency.
In 2011, $26,623 was transferred to Police for Annimal Control.
140
Table 6-13: Non-Departmental Contracts, Citywide Memberships, and Citywide
Programs Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Amount Amount Amount Amount
EXPENDITURE BY PROGRAM
Non-Departmental Contracts
Convention and Visitors Bureau $ 731,636 $ 1,237,000 $ 1,389,000 $ 152,000
Federal Legislative Consultant 36,852 43,501 43,501 -
Humane Society Building Loan 60,000 93,955 93,955
Museum of History 23,609 23,609 23,609
Negotiations Support 72 46,393 46,393
Greenwood Wildlife Rehab - 10,000 - (10,000)
Subtotal $ 852,169 $ 1,454,458 $ 1,596,458 $ 142,000
City-Wide Memberships
Denver Regional Council of
Governments $ 35,300 $ 35,300 $ 35,300 $ -
Chamber of Commerce 8,884 - - -
Colorado Municipal League 66,513 69,284 71,008 1,724
Metro Mayors Caucus 7,029 8,251 7,030 (1,221)
National League of Cities 7,816 8,319 7,816 (503)
Rocky Flats Stewardship Coalitions 1,000 1,000 1,000 -
CO Labs - - 3,000 3,000
Subtotal $ 126,542 $ 122,154 $ 125,154 $ 3,000
City-Wide Programs
West Nile Virus $ 247,000 $ 250,000 $ 250,000 $ -
Boulder's Energy Future 260,000 260,000 - (260,000)
Boulder Junction 325,000 - -
Community Survey - 14,000 14,000
Casey Mddle School
Reconstruction EET 5,651 - -
Boulder Television (BTV) 11,393
Mapleton School Renovation from
EET 3,500,000
Wilderness Place Project from EET 960,292 - -
Subtotal $ 5,309,336 $ 524,000 $ 264,000 $ (260,000)
Total $ 6,288,047 $ 2,100,612 $ 1,985,612 $ (115,000)
EXPENDITURE BY CATEGORY
Operating $ 6,288,047 $ 2,100,612 $ 1,985,612 $ (115,000)
Total $ 6,288,047 $ 2,100,612 $ 1,985,612 $ (115,000)
EXPENDITURE BY FUND
General $ 6,288,047 $ 2,100,612 $ 1,985,612 $ (115,000)
Total $ 6,288,047 $ 2,100,612 $ 1,985,612 $ (115,000)
Notes:
No budgeted FTE included in Non-Departmental Contracts, Qty-Wide Memberships or City-Wide Programs.
Greenwood Wildlife Rehab funding has been moved to Boulder Police in 2013
For 2013 Boulder Energy Future has been established as a department - see separate page.
141
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142
City of Boulder
Downtown and University Hill Management Division
Parking Services
2013 Annual Budget
$9,403,000
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.
Downtown and Management
University Hill Division and Parking Services
Administration Business Assistance I Parking and
and Events Access
Department Overview
Administration
• Provide administrative and financial support to the department, customer service to
patrons, and sales and administration of commercial and residential parking
permits. Provide staff liaison support to four advisory boards: Downtown
Management Commission, University Hill Commercial Area Management
Commission, and two Boulder Junction Access Districts - Parking and Travel
Demand Management.
Business Assistance and Events
• Manage public space permitting on University Hill, the Pearl Street Mall, and
citywide; coordinate with downtown and hill business organizations; provide
business retention and outreach services; and coordinate capital improvements
downtown and in the Hill commercial district.
Parking and Access
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 for
the implementation of the Boulder Junction Access Districts.
• Travel Demand Management (TDM). Administer the downtown travel demand
management programs: employee EcoPass, Car Share and Bike Share.
143
Downtown and University Hill Management Division
Parking Services
• 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
2011 2012 2013
Actual Approved Approved
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 4225 42.25
EXPENDITURE
Adnnistration $ 1,000,941 $ 1,079,833 $ 1,122,915
Business Assistance and Events 674,007 341,214 348,424
Parking and Access: Operations TDM and
Enforcement 4,100,213 4,202,004 4,368,700
Capital Improvements Program,
Interdepartmental Charges and Debt Service 3,291,526 3,523,924 3,562,961
Total Expenditure $ 9,066,687 $ 9,146,976 $ 9,403,000
General $ 1,257,575 $ 1,217,791 $ 1,292,277
Dow ntow n Commercial District 7,283,261 7,326,405 7,478,043
University Hill Commercial District 507,725 552,486 569,734
Boulder Junction General Improvement
District-Parking 18,126 17,314 12,599
Boulder Junction General Improvement
District-TDM - 32,980 50,347
Total Funding $ 9,066,687 $ 9,146,976 $ 9,403,000
2012 Accomplishments
• Completed Hill Residential Service District proposal and timeline
• Completed downtown garages signage and interior improvements design
• Completed 15th Street streetscape design
• Developed Chautauqua Parking Management Plan data collection
• Coordinated plans for the Pro Cycling Challenge race.
144
Downtown and University Hill Management Division
Parking Services
Key Initiatives for 2013
• Initiate Pearl Street Mall smoking ban pilot
• Develop Hill Residential Service District Petition and Election Process
• Examine Innovation District Development
• Explore Redevelopment opportunities with the UHGID parking lot on 14th St.
• Implement 15th Street Streetscape, West Pearl Streetscape, and Mall Interactive Kiosks,
all 2011 Capital Improvement Bond projects
• Conduct parking technology assessment.
Table 6-15: Downtown and University Hill Management Division / Parking Services
Significant Changes Between 2012 and 2013 Budget
2012 2013
Approved Approved Total 2012 2013 FTE
Budget Budget Change FIFE FIFE Change
GENERAL FUND
Increase in Credit Card Fees $ 29,000 $ 41,000 $ 12,000 0.00 0.00 0.00
DOWNTOWN COMMERICAL DISTRICT
Increase in Credit Card Fees $ 156,000 $ 230,000 $ 74,000 0.00 0.00 0.00
UNIVERSITY HILL COMMERCIAL DISTRICT
Increase in Credit Card Fees $ 26,000 $ 37,000 $ 11,000 0.00 0.00 0.00
Total Changes, Downtown and University Hill
Management Division/Parking Services $ 97,000 0.00
145
Table 6-16: Downtown and University Hill Management Division / Parking
Services Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY PROGRAM
Administration
Department Administration 6.45 $ 982,815 6.45 $ 1,029,539 6.45 $ 1,059,969 $ 30,430
Planning Boulder Junction Access
GIN - 18,126 - 50,294 - 62,946 12,652
Subtotal 6.45 $ 1,000,941 6.45 $ 1,079,833 6.45 $ 1,122,915 $ 43,082
Business Assistance and Events
BID Funding for Survey/Database - $ 6,250 - $ 5,000 - $ 5,000 $
BID Funding for Events/Marketing 38,059 38,059 38,059
BID Funding for Trash,
Ambassadors, Kiosk - 24,477 - 39,803 - 25,146 (14,657)
Cityw ide Event Permitting 0.50 53,317 0.50 55,533 0.50 58,419 2,886
CitywideFilmPermitting 0.10 5,924 0.10 6,170 0.10 6,490 320
Civic Plaza - Farmer's Market - 2,360 - 1,800 - 1,800 -
Dow ntow n and Community
Improvements - Pearl Street
MaIVDowntown Streetscape - 491,123 - 110,500 - 110,500 (0)
Mall Operations 0.45 24,939 0.45 40,738 0.45 50,069 9,331
Mall Permitting 0.45 24,938 0.45 40,738 0.45 50,068 9,330
News Box Program - 2,621 - 2,873 - 2,873 -
Subtotal 1.50 $ 674,007 1.50 $ 341,214 1.50 $ 348,424 $ 7,210
Parking and Access: Operations
TDM and Enforcement
Meter Program 3.00 $ 650,783 3.00 $ 665,156 3.00 $ 753,400 $ 88,244
Public Information/Economic Vitality - 20,934 - 37,000 - 37,000 -
Parking Garages/Lots - Dow ntow n
and University Hill 17.73 1,566,694 17.73 1,671,586 17.73 1,690,959 19,372
University Hill Streetscape and
Public Space Maintenance 1.03 90,440 1.03 92,016 1.03 96,916 4,900
Neighborhood Parking Program 1.09 87,682 1.09 88,342 1.09 91,843 3,501
Parking Enforcement and Special
Event Enforcement 10.95 813,209 10.95 794,543 10.95 842,748 48,205
TDM - Commerical District Access
Program 0.50 40,301 0.50 40,014 0.50 41,535 1,521
EcoPass Program - 796,720 - 792,848 - 793,800 952
CAGID Parking Refunds 16,103 16,000 16,000 -
Trash Bag Supplies Outside the Hill
Business District - 17,348 - 4,500 - 4,500 -
Subtotal 34.30 $ 4,100,213 34.30 $ 4,202,004 34.30 $ 4,368,700 $ 166,696
Capital Improvements Program,
Interdepartmental Charges and
Debt Service
Capital Improvement Program $ 86,762 $ 400,000 $ 400,000 $ -
Interdepartmental Charges 327,740 278,721 276,637 (2,084)
Debt Service 1,925,934 1,929,517 1,935,752 6,235
Revenue Tranfers 951,090 915,686 950,572 34,886
Subtotal $ 3,291,526 $ 3,523,924 $ 3,562,961 $ 39,037
Total 42.25 $ 9,066,687 42.25 $ 9,146,976 42.25 $ 9,403,000 - $ 256,024
EXPENDITURE BY CATEGORY
Personnel $ 2,475,120 $ 2,622,884 $ 2,741,219 $ 118,335
Operating 3,399,039 3,438,181 3,557,772 119,592
Interdepartmental Charges 484,784 588,817 585,478 (3,339)
Capital 125,215 260,000 275,000 15,000
Debt Service 1,925,934 1,929,517 1,935,752 6,235
Other Financing 656,596 307,578 307,779 201
Total $ 9,066,687 - $ 9,146,976 - $ 9,403,000 - $ 256,024
146
Table 6-16: Downtown and University Hill Management Division / Parking
Services Department Detail Page (Cont.)
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY FUND
General 14.33 $ 1,257,575 14.33 $ 1,217,791 14.33 $ 1,292,277 $ 74,486
Dow ntow n Commercial District 24.29 7,283,261 24.29 7,326,405 24.29 7,478,043 151,638
University Hill Commercial District 3.63 507,725 3.63 552,486 3.63 569,734 17,248
Boulder Junction General
Improvement District-Parking - 18,126 - 17,314 - 12,599 (4,715)
Boulder Junction General
Improvement District-TDM - - - 32,980 - 50,347 17,367
Total 42.25 $ 9,066,687 42.25 $ 9,146,976 42.25 $ 9,403,000 - $ 256,024
147
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148
City of Boulder
Human Resources
2013 Annual Budget
It $1,734,117
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.
Human Resources'
Administration Benefits and Payroll Compensation Employee and
Labor Relations
Employment and Talent
Diversity Management
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 and Diversity
• Employment includes analysis of hiring priorities based on the city's business
needs, assisting managers and applicants regarding the recruitment process, and
policy/procedure development, interpretation and compliance. Diversity provides
oversight for the Inclusiveness and Diversity Team, which serves as a catalyst and
promoter of a welcoming and inclusive environment by facilitating training, tools,
resources, ideas and coaching.
Talent Management
• Talent Management is responsible for performance management and training.
149
Human Resources
Employee and Labor Relations
• Employee Relations involves working with managers to ensure respectful
relationships exist within work groups and providing coaching and training to
managers on resolving conflicts and dealing with sensitive issues. Labor Relations
is responsible for negotiating collective bargaining agreements and advising
supervisors and managers on contract interpretation and application.
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.
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.
Table 6-17: Human Resources Summary Budget
2011 2012 2013
Actual Approved Approved
Administration 2.05 2.55 3.46
Compensation 0.76 0.60 0.60
En-ployee and Labor Relations 1.96 1.95 1.85
Talent Management 1.69 0.67 0.84
Employment and Diversity 3.01 3.16 2.39
Benefits and Payroll 5.41 6.45 6.49
Total Staffing 14.88 15.38 15.63
EXPENDITURE
Administration $ 335,104 $ 325,968 $ 424,674
Compensation 137,974 94,222 90,454
Employee and Labor Relations 236,736 239,117 244,597
Talent Management 107,344 146,068 168,267
Employment and Diversity 210,841 262,002 244,326
Benefits and Payroll 497,018 578,100 561,799
Total Expenditure $ 1,525,017 $ 1,645,477 $ 1,734,117
General $ 1,525,017 $ 1,645,477 $ 1,734,117
Total Funding $ 1,525,017 $ 1,645,477 $ 1,734,117
150
A
Human Resources
2012 Accomplishments
• Successfully transitioned 459 Management/Non-Union employees to a common
performance review cycle, including 98 late reviews and retroactive pay increases
• Increased number of hours Human Resources front desk is open from 10 to 20 per
week
• Conducted Boulder Municipal Employees Association (BMEA) contract negotiations
• Hired new Payroll Supervisor who began in June.
Key Initiatives for 2013
• Begin Transforming Boulder Business Initiative (TBBI) project for the city's HRIS and
payroll
• Expand in conjunction with the City Manager's Office the city's talent management
process
• Implement a four-scale performance rating structure for all Management/Non-Union
employees
• Assist in employee collective bargaining agreement negotiations between the city and
the International Association of Firefighters (IAFF)
• Implement benefit plan design changes that will promote better consumption of
healthcare services, help employees evaluate their options more clearly, and link
wellness participation and healthcare premiums
• Work in conjunction with the City Manager's office on a three-year strategic plan for
Inclusiveness and Diversity with specific goals and metrics.
Table 6-18: Human Resources Significant Changes Between 2012 and 2013 Budget
2012 2013
Approved Approved Total 2012 2013 FIFE
Budget Budget Change FTE FTE Change
GENERAL FUND
Administrative Specialist $ 14,109 $ 14,109 $ - 0.00 0.25 025
Total Changes, Human Resources $ - 0.25
151
Table 6-19: Human Resources
Department Detail Page
Variance -
2013 Approved 2012 Approved to
2011 Actual 2012 Approved Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY PROGRAM
Administration
Department Administration 2.05 $ 335,104 2.55 $ 325,968 2.20 $ 311,923 (0.35) $ (14,045)
Human Resources Information
System(HRIS) - - - - 1.26 112,751 1.26 112,751
Subtotal 2.05 $ 335,104 2.55 $ 325,968 3.46 $ 424,674 0.91 $ 98,706
Compensation
Compensation - Delivery Systems,
Classification, Market Analysis and
Structure 0.76 $ 137,974 0.60 $ 94,222 0.60 $ 90,454 $ (3,768)
Subtotal 0.76 $ 137,974 0.60 $ 94,222 0.60 $ 90,454 $ (3,768)
Employee and Labor Relations
Employee Relations 1.38 $ 159,830 1.30 $ 160,312 1.25 $ 165,856 (0.05) $ 5,544
Labor Relations 0.58 76,906 0.65 78,805 0.60 78,741 (0.05) (64)
Subtotal 1.96 $ 236,736 1.95 $ 239,117 1.85 $ 244,597 (0.10) $ 5,480
Talent Management
Performance Management 0.65 $ 26,771 0.33 $ 25,582 0.48 $ 68,691 0.15 $ 43,109
Succession Planning 021 6,802 0.06 6,721 0.06 7,215 - 494
Training 0.83 73,771 0.28 113,765 0.30 92,361 0.02 (21,404)
Subtotal 1.69 $ 107,344 0.67 $ 146,068 0.84 $ 168,267 0.17 $ 22,199
Employment and Diversity
Diversity 023 $ 44,441 0.22 S 22,444 0.20 $ 21,908 (0.02) $ (536)
Policies 0.81 69,369 0.60 69,547 0.50 62,122 (0.10) (7,425)
Staffing 1.97 97,031 2.34 170,011 1.69 160,296 (0.65) (9,715)
Subtotal 3.01 $ 210,841 3.16 $ 262,002 2.39 $ 244,326 (0.77) $ (17,676)
Benefits and Payroll
Payroll 2.55 $ 177,246 2.95 $ 267,213 3.20 $ 271,045 0.25 $ 3,832
Benefits: Errployee Leaves 0.88 108,667 1.32 92,722 1.18 77,846 (0.14) (14,876)
Benefits: Employee Welfare 1.52 169,937 1.67 171,416 1.56 161,832 (0.11) (9,584)
Benefits: Retirements and
Terminations 0.46 41,168 0.51 46,749 0.55 51,076 0.04 4,327
Subtotal 5.41 $ 497,018 6.45 $ 578,100 6.49 $ 561,799 0.04 $ (16,301)
Total 14.88 $ 1,525,017 15.38 $ 1,645,477 15.63 $ 1,734,117 0.25 $ 88,640
EXPENDITURE CATEGORY
Personnel $ 1,319,991 $ 1,387,603 $ 1,490,352 $ 102,749
Operating 167,401 220,205 205,793 (14,412)
Interdepartmental Charges 36,195 37,669 37,972 303
Capital 1,430 - - -
Total $ 1,525,017 $ 1,645,477 $ 1,734,117 $ 88,640
STAFFING AND EXPENDITURE BY FUND
General 14.88 $ 1,525,017 15.38 S 1,645,477 15.63 $ 1,734,117 0.25 $ 88,640
Total 14.88 $ 1,525,017 15.38 $ 1,645,477 15.63 $ 1,734,117 0.25 $ 88,640
1 52
City of Boulder
Finance
2013 Annual Budget
It $6,844,864
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.
Finance
Administration
C
Fiscal Services Risk •
Department Overview
Administration
• Administration in the Finance Department 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.
153
Finance
• 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
2011 2012
Actual Approved 2013 Approved
Administration 1.90 1.90 1.00
Fiscal Services 22.60 23.10 24.00
Budget 5.00 5.00 5.00
Risk Management 4.00 4.00 4.00
Total Staffing 33.50 34.00 34.00
154
Finance
EXPENDITURE
Administration $ 401,277 $ 384,992 $ 408,237
Fiscal Services 1,890,254 2,042,845 2,300,659
Budget 573,253 628,055 524,287
Risk Management 2,798,167 3,212,153 3,407,796
Cost Allocation 194,713 203,349 203,886
Total Expenditure $ 5,857,664 $ 6,471,394 $ 6,844,864
General $ 2,864,784 $ 3,055,893 $ 3,233,183
Property and Casualty Insurance 1,340,366 1,659,999 1,768,481
Worker's Compensation Insurance 1,652,514 1,755,503 1,843,200
Total Funding $ 5,857,664 $ 6,471,394 $ 6,844,864
2012 Accomplishments
• Implemented the new sales and use tax software system with online filing capabilities
• Selected the vendor of systems software as part of the city's Transforming Boulder
Business Initiative
• Setup electronic data interchange for Xcel Energy bills and payment by Automated
Clearing House
• Issued $49 million in capital improvement bonds pursuant to voter authority granted in
November 2011
• Teamed with multiple departments, including Community Planning & Sustainability, to
improve the city's Capital Improvement Program
• Initiated a Citywide Financial Roundtable that brings together all city financial staff to
solve problems and understand emerging priorities
• Launched a pilot program in performance measurement in three departments with
plans to expand the program in the coming budget year.
Key Initiatives for 2013
• Begin implementation of the new Finance/HR/Payroll software package as part of TBBI
• Complete five year update of the city's long range fiscal plan
• Coordinate with departments to update of the city's overhead cost allocation plan
• Support the city's evaluation of clean energy alternatives
• Increase the public transparency of the operating budget and the capital improvement
program.
Table 6-21: Finance Significant Changes Between 2012 and 2013 Budget
2012 2013
Approved Approved Total 2012 2013 FTE
Budget Budget Change FTE FTE Change
GENERAL FUND
Transforming Boulder Business Initiative Office
Space $ - $ 11,130 $ 11,130 0.00 0.00 0.00
Total Changes, Finance $ 11,130 0.00
155
Table 6-22: Finance
Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approvedto
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY PROGRAM
Administration
Department Administration 1.80 $ 330,642 1.80 $ 362,715 0.90 $ 389,871 (0.90) $ 27,156
Old Hire Pension Ran Management 0.10 70,636 0.10 22,277 0.10 18,366 (3,911)
Subtotal 1.90 $ 401,277 1.90 $ 384,992 1.00 $ 408,237 (0.90) $ 23,244
Fiscal Services
Accounting and Operations
Centralized Mail Services 1.02 $ 84,312 1.05 $ 88,473 1.10 $ 94,963 0.05 $ 6,491
Financial Reporting 2.00 266,171 2.50 333,230 2.75 380,210 0.25 46,980
Imaging/Record Retention 0.55 12,815 0.05 8,471 0.10 17,510 0.05 9,039
Internal Audit 0.35 15,992 0.10 13,804 0.20 32,679 0.10 18,875
Payment Processing 1.55 105,141 1.55 110,729 2.10 160,457 0.55 49,728
Purchasing 2.10 146,228 3.10 199,858 3.20 262,253 0.10 62,395
Revenue and Licensing
Accounts Receivable and 1.05 30,768 0.55 35,499 0.85 85,375 0.30 49,876
Information Desk 0.55 35,045 0.55 35,791 0.60 44,336 0.05 8,545
Liquor Licensing 1.00 126,548 0.90 76,045 0.90 77,570 - 1,525
Other Licensing 2.00 112,532 2.60 178,474 1.85 146,638 (0.75) (31,836)
Sales and Use Tax Auditing
Sales Tax: Auditing 6.03 539,071 6.00 542,296 6.00 544,794 - 2,498
Sales Tax: Licensing and
Collections 2.10 179,810 2.10 187,138 2.95 260,362 0.85 73,224
Treasury
Adrrinistration 0.50 9,715 0.05 7,114 0.10 16,505 0.05 9,391
Debt Management 0.15 31,521 0.25 41,938 0.30 52,741 0.05 10,804
Portfolio Management 1.65 194,585 1.75 183,986 1.00 124,263 (0.75) (59,723)
Subtotal 22.60 $ 1,890,254 23.10 $ 2,042,845 24.00 $ 2,300,659 0.90 $ 257,814
Budget
City Budget Development 2.50 $ 340,731 2.30 $ 337,970 2.30 $ 229,136 - $ (108,834)
Departmental Budget Support - 56,820 0.60 58,731 0.50 47,131 (0.10) (11,600)
Forecasting and Analysis 1.00 47,145 0.55 59,357 0.55 60,678 1,321
Long-Range Planning 1.00 48,259 0.55 59,357 0.55 60,700 - 1,343
Policy Analysis 0.50 80,298 1.00 112,640 1.10 126,642 0.10 14,003
Subtotal 5.00 $ 573,253 5.00 $ 628,055 5.00 $ 524,287 - $ (103,768)
Risk Management
Employee Wellness - $ 282,766 0.30 $ 287,429 0.30 $ 315,375 $ 27,946
Property and Casualty Self
Insurance 1.50 1,179,780 2.00 1,492,306 2.00 1,600,330 108,025
Worker's Compensation Self
Insurance 2.50 1,335,622 1.70 1,432,418 1.70 1,492,091 59,672
Subtotal 4.00 $ 2,798,167 4.00 $ 3,212,153 4.00 $ 3,407,796 $ 195,643
Cost Allocation
Cost Allocation - $ 194,713 - $ 203,349 - $ 203,886 $ 537
Subtotal - $ 194,713 - $ 203,349 - $ 203,886 $ 537
Total 33.50 $ 5,857,664 34.00 $ 6,471,394 34.00 $ 6,844,864 $ 373,470
EXPENDITURE BY CATEGORY
Personnel $ 2,742,065 $ 3,108,028 $ 3,286,028 $ 178,000
Operating 2,610,195 2,994,418 3,198,896 204,478
Interdepartmental Charges 109,712 85,599 61,054 (24,545)
Capital 1,402 - - -
Other Financing 394,291 283,349 298,886 15,537
Total $ 5,857,664 $ 6,471,394 $ 6,844,864 $ 373,470
156
Table 6-22: Finance
Department Detail Page (Cont.)
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY FUND
General 29.50 $ 2,864,784 30.00 $ 3,055,893 30.00 $ 3,233,183 $ 177,290
Property and Casualty Insurance 1.50 1,340,366 2.00 1,659,999 2.00 1,768,481 108,482
Worker's Compensation Insurance 2.50 1,652,514 2.00 1,755,503 2.00 1,843,200 87,697
Total 33.50 $ 5,857,664 34.00 $ 6,471,394 34.00 $ 6,844,864 $ 373,470
157
[This page is intentionally blank.]
158
City of Boulder
Information Technology
2013 Annual Budget
It $8,074,035
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.
Information Technology'
r!
Administration I Application
Services
Capital, Non-IT Infrastructure
and Citywide Services
Department Overview
Administration
• The IT Administrative Division provides general administrative support to the other
divisions of IT. Staff also provides financial management, customer service
advocacy, and administration of the Telecommunications Fund, IT Operating
account and citywide Computer Replacement Fund which includes centralized
purchasing of all computer related equipment and software.
Capital, Non-IT and Citywide Items
• The Capital, Non-IT and Citywide Items group includes funding for major citywide
technology initiatives. The most notable item in this category is the funding for the
IT Capital Improvement Plan.
159
Information Technology
Infrastructure Services
• The IT Infrastructure Services Division provides a reliable and robust data and voice
communications infrastructure supporting over 1,375 city employees, telephones
and workstations, and over 155 servers providing voice, e-mail, web, GIS, database
and office productivity services.
• Infrastructure Services also takes a leadership role in the research, selection and
implementation of new technologies to help improve city services.
Application Services
• The IT Application Services Division provides software support, application
development, project management, business analysis, software implementation,
and reporting support to both the city's traditional, customer-facing municipal
services (e.g. police, fire, land use, public works utilities, maintenance, etc), its
enhanced services (e.g. human services, open space, parks and recreation) and
internal business operations (e.g. human resources, finance, payroll, sales tax,
asset management, etc).
• The Division is increasingly focused on the use of new application technologies to
integrate systems and provide new, on-line services.
Table 6-23: Information Technology Summary Budget
2011 2012
Actual Approved 2013 Approved
Admnistration 3.00 4.00 4.00
Application Services 13.25 14.78 15.75
Infrastructure Services 15.75 13.22 13.25
Capital, Non-IT and Cityw ide 2.50 2.50 1.00
Total Staffing 34.50 34.50 34.00
EXPENDITURE
Admnistration $ 512,165 $ 670,102 $ 802,473
Application Services 1,228,879 1,834,044 1,989,220
Infrastructure Services 1,937,739 1,647,546 1,757,879
Capital, Non- rrand Citywide 1,885,950 2,849,899 3,524,463
Total Expenditure $ 5,564,733 $ 7,001,591 $ 8,074,035
General $ 3,829,084 $ 4,603,992 $ 5,001,872
Telecommunications 594,442 834,895 767,374
Computer Replacement 1,141,207 1,562,704 2,304,789
Total Funding $ 5,564,733 $ 7,001,591 $ 8,074,035
160
A
Information Technology
2012 Accomplishments
Service-Related:
• Working with Library staff, implemented the recommendations of the 2009 Citywide IT
Efficiency/ Effectiveness assessment by combining the Library and IT infrastructure
support teams under the IT department
• Completed citywide cell phone vendor consolidation project, resulting in $50k rebate
across all city departments and funds
• Hosted an organization-wide Technology Fair showcasing emerging marketplace
technologies, new technology applications in use in the organization, disaster
preparedness efforts, along with an opportunity for environmentally sound personal
technology equipment disposal in collaboration with CHaRM
• Continued to save the city approximately $44k annually by transferring responsibility
for main city telephone line operator services from Boulder County to the City
• In partnership with GFOA, authored and released an RFP to procure software and
implementation services in support of replace the legacy Finance, Payroll, and Human
Resources System
• Kicked off website redesign with Vision Internet and the City of Arvada and surveyed a
list of stakeholders regarding elements the new website should contain
• Designed and implemented a staff engagement and procurement initiative to
implement a new Constituent Relationship Management application designed to
significantly improve our customers' ability to request, track and ultimately receive
more timely and effective services while providing staff with automated tools to better
manage these requests
• Assist with authoring a project charter and completed preliminary project planning to
replace the permitting system, LandLink
• Provided emergency response mobile equipment and a team of 3 qualified GIS
Specialists on the City/County Incident Management Team, and provide maps
(including internet maps) during events from fires to presidential visits
• Enhanced the traffic accident analysis program used by the City Traffic Engineer
resulting in accurate placement of accidents allowing for the identification of the
"worst" intersections and the major causes of collisions at those locations
• Enhanced GO Boulder's ability to identify and analyze bicycle and pedestrian related
accidents with a GIS Application to allow the Police Department and Public Works to
share data
• Partnering closely with HR, implemented programmatic changes to the Online
Performance Review (OPR) system to implement the common review date initiative
• Achieved consensus for an IT-initiated project to build phase 1 of a data warehouse to
store the city's own primary environmental resource information (electricity, heating
fuel, transportation fuel, water, and waste), making it accessible electronically to staff,
consultants, software applications, and potentially the public
161
Information Technology
• Automated the IT department's staff time allocation, tracking and planning activities,
as well as the IT governance processes for scoring, prioritizing and tracking citywide IT
initiatives
• Completed the upgrade of the Oracle Platform that provides database and application
functionality, including the Discoverer Ad Hoc query tool, for use across the city
• Implemented a collaboration tool for city-wide use in Microsoft Share Point Server 2010
helping cross-departmental city-wide projects in coordinating schedules, tasks,
projects, and documents.
Infrastructure-Related:
• Hired an external security consultant to review current security policies while auditing
and assessing the security of the city's computing infrastructure, reviewed the final
assessment results, remediated the high priority issues
• Rebuilt our aging Citrix virtual application delivery system to incorporate new
technologies for secure remote access to systems, improving performance, versatility
and accessibility
• Implemented interfaces to provide access to city applications from Pad and SmartPhone
devices
• Connected Kossler Lake and Barker Dam facilities to city data communications network,
allowing city SCADA systems to monitor and manage these critical resources as well as
facilitate the connection of video surveillance systems to improve the sites overall
secu rity
• Connected lease space for Energy Strategy team located at 1 720 14th St. to the City's
fiber optic data network
• Connected Valmont Park and Tantra facility using creative use of low cost CenturyLink
DSL circuits in addition to city provided firewall devices, allowing on-site staff full and
secure access to the City's computing resources.
Key Initiatives for 2013
• Continue the Transform Boulder Business Initiative (TBBI) project - a major, multi-year
project to replacement the city's financial, human resources, payroll and asset
management systems
• Implement, replace, or enhance other major business system software, including
maintenance management software, the city website, permit and license management
software, constituent relationship management system, and the citywide records
management software
• Complete major upgrades to the network infrastructure, ensuring continued strong
performance of the network switches
• Select replacement software for the city's office productivity suite and email system
(currently Microsoft Office and Exchange), reviewing the opportunity to migrate to
remotely hosted (also known as "cloud") solutions offered by major software vendors.
162
A
Information Technology
Table 6-24: Information Technology Significant Changes Between 2012 and 2013 Budget
2012 2013
Approved Approved Total 2012 2013 FfE
Budget Budget Change FfE FfE Change
GENERAL FUND
Recurring Security Audits $ - $ 35,000 $ 35,000 0.00 0.00 0.00
Device Support for Emerging Technology Needs - 75,000 75,000 0.00 1.00 1.00
Transfer of Senior PC Specialist position from Library
and Arts to IT - 80,496 80,496 0.00 1.00 1.00
Total Changes, Information Technology $ 190,496 2.00
163
Table 6-25: Information Technology
Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY PROGRAM
Administration
Department Administration 3.00 $ 512,165 4.00 $ 670,102 4.00 $ 802,473 $ 132,371
Subtotal 3.00 $ 512,165 4.00 $ 670,102 4.00 $ 802,473 $ 132,371
Application Services
Custom Application Provision and
Related Support 4.15 $ 274,374 4.45 $ 591,441 4.25 $ 591,441 (0.20) $ -
eGovernment (Internet/intranet) 1.18 116,515 1.00 99,500 1.50 162,212 0.50 62,712
Geographic Information Systems 1.18 143,861 1.14 194,276 1.00 182,631 (0.14) (11,645)
Packaged Application Support 6.74 694,128 8.19 948,827 9.00 1,052,936 0.81 104,109
Subtotal 13.25 $ 1,228,879 14.78 $ 1,834,044 15.75 $ 1,989,220 0.97 $ 155,176
Infrastructure Services
Database Administration 1.69 $ 145,890 1.19 $ 172,255 1.17 $ 178,260 (0.02) $ 6,005
Disaster Recovery/Planning 0.28 9,306 0.12 13,406 0.06 7,620 (0.06) (5,786)
Netw ork Administration
(WAWLAWWireless) 1.13 182,422 0.99 144,272 1.01 155,404 0.02 11,132
Security Administration 0.56 147,393 0.74 144,269 0.76 139,409 0.02 (4,860)
Server Administration 4.50 546,601 4.36 537,960 3.28 464,219 (1.08) (73,741)
Telephone Systems Administration
and Device Support 0.84 139,051 1.49 148,306 1.04 104,699 (0.45) (43,607)
Find-User Device and Office
Automation Administration and Tier
2 Support 5.13 633,474 3.46 398,853 4.98 620,990 1.52 222,137
Help Desk (Tier 1) Support 1.62 133,602 0.87 88,223 0.95 87,278 0.08 (945)
Subtotal 15.75 $ 1,937,739 13.22 $ 1,647,546 13.25 $ 1,757,879 0.03 $ 110,333
Capital, Non-IT and Citywide
Telecom Connectivity - $ 48,264 - $ 48,264 - $ 48,264 - $ -
IT Strategic Projects 33,250 - -
IT Application Services Projects - 68,788 - - - - -
Cityw ide Telecommunications and
Compter Replacement Programs 2.50 1,735,649 2.50 2,397,599 1.00 3,072,163 (1.50) 674,564
Technology Funds Capital - - - 404,036 404,036 -
Subtotal 2.50 $ 1,885,950 2.50 $ 2,849,899 1.00 $ 3,524,463 (1.50) $ 674,564
Total 34.50 $ 5,564,733 34.50 $ 7,001,591 34.00 $ 8,074,035 (0.50) $ 1,072,444
EXPENDITURE BY CATEGORY
Personnel $ 3,276,725 $ 3,769,018 $ 3,995,904 $ 226,886
Operating 2,049,540 2,039,439 2,407,745 368,307
Interdepartmental Charges 129,892 74,448 306,561 232,113
Capital 79,344 1,090,740 1,335,834 245,094
Other Financing 29,232 27,946 27,991 45
Total $ 5,564,733 $ 7,001,591 $ 8,074,035 $ 1,072,444
STAFFING AND EXPENDITURE BY FUND
General 32.00 $ 3,829,084 32.00 $ 4,603,992 33.00 $ 5,001,872 1.00 $ 397,880
Telecommunications 2.50 594,442 2.50 834,895 1.00 767,374 (1.50) (67,520)
Computer Replacement - 1,141,207 - 1,562,704 - 2,304,789 742,085
Total 34.50 $ 5,564,733 34.50 $ 7,001,591 34.00 $ 8,074,035 (0.50) $ 1,072,444
164
City of Boulder
Police
2013 Annual Budget
a $31,747,022
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.
V
Administration Operations Support and Staff
Services
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, 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.
165
Police
Table 6-26: Police Summary Budget
2011 2012 2013
Actual Approved Approved
Administration 7.00 7.00 7.00
Operations 193.00 196.00 196.00
Support and Staff Services 76.50 76.50 76.50
Total Staffing 276.50 279.50 279.50
EXPENDITURE
Administration $ 970,958 $ 897,278 $ 1,052,831
Operations 21,067,011 21,129,928 23,091,648
Support and Staff Services 7,065,819 7,566,025 7,602,543
Total Expenditure $ 29,103,788 $ 29,593,231 $ 31,747,022
General $ 29,103,788 $ 29,593,231 $ 31,747,022
Total Funding $ 29,103,788 $ 29,593,231 $ 31,747,022
2012 Accomplishments
• Complete the Department Master Plan to City Council
• Develop and implement the in-house DNA lab in partnership with the Colorado Bureau
of Investigation
• Complete a Staffing and Space Analysis.
Key Initiatives for 2013
• Obtain Council approval for Master Plan
• Increase staffing for technical assistance and fund critical technology maintenance/
replacement needs
• Increase staffing for Police Commander
• Implement a new report writing system
• Properly budget identified shortfalls in critical areas such as vehicle, utility, rent,
phone, and Drug Task Force costs.
Table 6-27: Police Significant Changes Between 2012 and 2013 Budget
2012 2013
Approved Approved Total 2012 2013 FTE
Budget Budget Change FTE FTE Change
GENERAL FUND
NPE Gap - Training, Fleet and Utilities - partial
mitigation $ 4,272,992 $ 4,518,675 $ 245,683 0.00 0.00 0.00
Overtime Compensation 735,345 635,345 (100,000) 0.00 0.00 0.00
Reallocation from Records and Dspatch to fund
Technical Assistant position 66,012 66,012 - 1.00 1.00 0.00
Greenw ood Wildlif e Rehabilitation - 2nd year of 3
year phase in 10,000 15,000 5,000 0.00 0.00 0.00
Total Changes, Police $ 150,683 0.00
166
Table 6-28: Police
Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FfE Amount FTE Amount Fr E Amount FTE Amount
STAFFING AND EXPENDITURE BY PROGRAM
Administration
Department Administration 7.00 $ 970,958 7.00 $ 897,278 7.00 $ 1,052,831 $ 155,553
Subtotal 7.00 $ 970,958 7.00 $ 897,278 7.00 $ 1,052,831 $ 155,553
Operations
Accident Report Specialists 4.25 $ 320,551 4.25 $ 311,210 4.25 $ 350,063 $ 38,853
Animal Control 6.00 450,000 6.00 448,085 6.00 516,576 68,491
Code Enforcement - - 3.00 202,725 3.00 240,760 38,035
Community Police Center 3.25 240,542 2.25 155,832 2.25 261,444 105,612
Crime Analysis Unit 2.00 164,201 2.00 161,406 2.00 171,249 9,843
Crime Lab 2.00 215,479 2.00 213,995 2.00 228,490 14,495
Crime Prevention 3.25 304,577 3.25 300,152 3.25 347,915 47,763
DUI Enforcement 1.00 119,886 1.00 124,047 1.00 131,691 7,644
General Investigations 8.75 980,963 8.75 962,964 8.75 1,046,605 83,641
Hill Unit 7.25 761,105 7.25 738,826 7.25 798,969 60,143
Major Crimes Unit 9.50 1,065,046 9.50 1,045,506 1025 1,206,493 0.75 160,987
Mall Unit 8.50 833,498 8.50 828,969 8.50 880,329 - 51,360
Narcotics 4.00 468,044 4.00 466,833 4.00 500,694 33,861
Patrol Watches I, II and III 90.25 9,670,703 90.25 9,622,291 88.25 10,360,294 (2.00) 738,003
Photo Enforcement 8.00 1,706,488 8.00 1,690,127 8.00 1,763,969 73,842
School Resource Officers 5.75 563,319 5.75 554,303 5.75 605,263 50,960
Special Enforcement Unit 1.00 92,240 2.00 248,094 2.00 201,383 (46,711)
Special Events Response 0.75 61,856 0.75 63,066 0.75 64,092 - 1,026
Specialized Investigations 7.75 868,853 7.75 852,913 9.00 1,084,396 1.25 231,483
Target Crime Team 4.00 395,502 4.00 389,357 4.00 430,104 - 40,747
Traffic Enforcement 15.75 1,784,158 15.75 1,749,227 15.75 1,900,869 151,642
Subtotal 193.00 $ 21,067,011 196.00 $21,129,928 196.00 $23,091,648 $ 1,961,720
Support and Staff Services
Police and Fire Communications
Center 32.75 $ 2,675,811 32.75 $ 2,645,268 32.00 $ 2,845,447 (0.75) $ 200,179
Facility and Building Maintenance 7.25 872,812 7.25 1,464,231 7.25 939,509 (524,722)
Financial Services 4.00 889,454 4.00 909,739 4.00 1,044,278 134,539
Personnel 1.75 261,082 1.75 232,267 1.75 287,526 55,259
Property and Evidence 5.25 440,352 5.25 418,903 525 439,478 20,575
Records Management 20.50 1,310,640 20.50 1,283,641 21.25 1,392,006 0.75 108,365
Training 3.25 446,961 3.25 439,972 3.25 478,159 - 38,187
Victim Services 1.75 168,707 1.75 172,004 1.75 176,139 4,135
Subtotal 76.50 $ 7,065,819 76.50 $ 7,566,025 76.50 $ 7,602,543 $ 36,518
Total 276.50 $29,103,788 279.50 $29,593,231 279.50 $31,747,022 - $ 2,153,791
EXPENDITURE BY CATEGORY
Personnel $24,470,881 $25,294,315 $27,213,347 $ 1,919,032
Operating 2,539,209 2,722,785 2,914,265 191,480
Interdepartmental Charges 1,834,272 1,519,194 1,558,926 39,732
Capital 259,425 56,937 60,484 3,547
Total $ 29,103,788 $ 29,593,231 $ 31,747,022 $ 2,153,791
STAFFING AND EXPENDITURE BY FUND
General 276.50 $29,103,788 279.50 $ 29,593,231 279.50 $31,747,022 $ 2,153,791
Total 276.50 $29,103,788 279.50 $29,593,231 279.50 $31,747,022 $ 2,153,791
167
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168
City of Boulder
Fire
2013 Annual Budget
It $16,630,464
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.
Administration Communications Emergency Fire Safety
Services
Teams Wildland
Fire Training Specialized
Coordination
Department Overview
Administration
• Administration provides personnel management, accounting, budget, basic payroll,
purchasing, and general management of the department.
Communication
• Communication supports recreation opportunities on city open space lands
through 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 is
contracted to the city to provide services at major fires including refilling breathing
169
atiD
Fire
Fire Safety
• Fire Safety provides inspection and enforcement services to ensure existing
buildings and new construction meet fire and safety code requirements, and
provides fire cause and fire origin determination on all fires.
• This division also provides fire prevention services through fire and safety
education including flood and disaster preparedness of at risk groups in the
community. The workgroup also offers evaluation and intervention for children
ages 3 to 18 who have been involved in a fire setting incident.
Fire Training
• Fire Training provides regular and ongoing training for fire fighters to maintain and
expand skills they need to handle the wide variety of demands from the
community. The Training Division provides regular and ongoing emergency medical
skills training for fire fighters. The Division also certifies the skill level of each fire
fighter in a state program based on national standards.
Specialized Teams
• Dive Team. Regular on duty fire fighters cross train to provide swift and underwater
search and recovery.
• Hazardous Materials Team. Regular on duty fire fighters cross train to provide
specialized response to contain and control 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.
Table 6-29: Fire Summary Budget
2011 2012 2013
Actual Approved Approved
Administration 7.00 8.50 8.50
Communication 1.00 1.00 1.00
Emergency Services 96.00 96.00 96.00
Fire Safety 5.00 5.50 5.50
Specialized Teams - - -
Wildland Coordination 3.33 5.33 7.33
Total Staffing 112.33 116.33 118.33
EXPENDITURE
Administration $ 1,123,683 $ 1,298,740 $ 1,427,031
Communication 149,948 169,219 174,950
Emergency Services 12,693,232 12,646,288 13,347,132
Fire Safety 633,023 706,464 699,035
Specialized Teams 89,344 58,001 58,802
Wildland Coordination 635,385 672,914 923,514
Total Expenditure $ 15,324,615 $ 15,551,626 $ 16,630,464
1 70
Fire
General $ 15,243,691 $ 15,470,443 $ 16,545,730
Open Space and Mountain Parks 80,924 81,184 84,734
Total Funding $ 15,324,615 $ 15,551,626 $ 16,630,464
2012 Accomplishments
• Achieved Master Plan Update acceptance by City Council
• Implemented a Countywide Computer Aided Dispatch System including Automatic
Vehicle Locate (AVL) for closest unit dispatch
• Replaced the 2001 100-foot ladder truck
• Completed adoption of the new International Fire Code
• Updated the Fire Department website
• Implemented these recommendations from the 2011 Assessment:
• Establish Sustainability Committee
Complete a Greenhouse Gas Emission Baseline Inventory
• Complete the phasing of two seasonal wildland fire crew members to full-time
• Complete design and permitting of the new Wildland Fire Station
Hire a new administrative support position for the Fire Safety and Training
Divisions
• Hire a new Administrative Battalion Chief.
Key Initiatives for 2013
• Implement Light Response Vehicle (LRV) Program
• Complete construction of Wildland Fire Station
• Begin implementing Master Plan Recommendations and tracking new performance
measures
• Implement Fire and Emergency Medical Priority Dispatching program
• Identify location for relocation of Fire Station Three/ Fire Administration
• Identify funding for Fire Department Capital needs including Fire Station Three
relocation and Fire Department Storage Building.
Table 6-30: Fire Significant Changes Between 2012 and 2013 Budget
2012 2013
Approved Approved Total 2012 2013 FTE
Budget Budget Change FTE FTE Change
GENERAL FUND
NPE Gap - Training, Fleet and Utilities - partial
mitigation $ 2,508,204 $ 2,550,021 $ 41,817 0.00 0.00 0.00
EMS Physician Advisor - 2nd year of 2 year phase in 16,500 33,000 16,500 0.00 0.00 0.00
Convert Seasonal, Part-time Wildland Crew to Full-
time - 2nd year of 3 year phase in 46,000 122,973 76,973 0.00 2.00 2.00
Wildland Fuels Manager and Fire Management
Coordinator Equity Reclassifications 672,914 752,914 80,000 0.00 0.00 0.00
Total Changes, Fire $ 215,290 2.00
171
Table 6-31: Fire
Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY PROGRAM
Administration
Department Administration 5.00 $ 791,017 6.00 $ 929,592 6.00 $ 1,008,588 $ 78,996
Training 2.00 332,666 2.50 369,148 2.50 418,443 49,295
Subtotal 7.00 $ 1,123,683 8.50 $ 1,298,740 8.50 $ 1,427,031 $ 128,291
Communication
Contracts (Rocky Nbuntain
Rescue Group, Ambulance) - $ 6,125 - $ 6,270 - $ 17,255 $ 10,985
Office of Emergency Management 1.00 143,823 1.00 162,949 1.00 157,695 (5,254)
Subtotal 1.00 $ 149,948 1.00 $ 169,219 1.00 $ 174,950 $ 5,731
Emergency Services
Departmental Vehicle/Equipment
Maintenance and Replacement - $ 1,567,075 - $ 1,452,826 - $ 1,528,721 $ 75,895
Fire Response, Emergency Medical
Response, Rescue, Service Calls,
Boulder Emergency Squad 96.00 11,107,430 96.00 11,174,735 96.00 11,799,684 624,949
SWAT Support (for Police
Department) - 18,727 - 18,727 - 18,727 -
Subtotal 96.00 $12,693,232 96.00 $12,646,288 96.00 $13,347,132 $ 700,844
Fire Safety
Inspections/Code Enforcement,
Fire Investigation, Fire Code
Permits 4.00 $ 516,515 4.50 $ 588,991 4.50 $ 608,983 $ 19,992
Public Fire and Safety Education,
Juvenile Fire Setter Intervention 1.00 116,508 1.00 117,473 1.00 90,052 (27,421)
Subtotal 5.00 $ 633,023 5.50 $ 706,464 5.50 $ 699,035 $ (7,429)
Specialized Teams
Dive: Water Search and Rescue/
Recovery/Training - $ 28,828 - $ 30,452 - $ 31,253 $ 801
Hazardous Materials: Hazardous
Materials Release
Response/Training 60,516 27,549 27,549
Subtotal - $ 89,344 - $ 58,001 - $ 58,802 $ 801
Wildland Coordination
Wildland Operations/Planning/
Nttigation/ Coordination 3.33 $ 635,385 5.33 $ 672,914 7.33 $ 923,514 2.00 $ 250,600
Subtotal 3.33 $ 635,385 5.33 $ 672,914 7.33 $ 923,514 2.00 $ 250,600
Total 112.33 $ 15,324,615 116.33 $15,551,626 118.33 $ 16,630,464 2.00 $ 1,078,838
EXPENDITURE BY CATEGORY
Personnel $12,617,067 $13,026,922 $ 14,047,442 $ 1,020,520
Operating 907,058 800,219 746,287 (53,932)
Interdepartmental Charges 1,800,491 1,724,485 1,836,735 112,250
Capital - - - -
Total $15,324,615 $15,551,626 $16,630,464 $ 1,078,838
STAFFING AND EXPENDITURE BY FUND
General 111.67 $ 15,243,691 115.67 $15,470,443 117.67 $ 16,545,730 2.00 $ 1,075,287
Open Space and Nbuntain Parks 0.66 80,924 0.66 81,184 0.66 84,734 - 3,550
Total 112.33 $ 15,324,615 116.33 $15,551,626 118.33 $ 16,630,464 2.00 $ 1,078,838
1 72
City of Boulder
Public Works
2013 Annual Budget
It $110,683,779
Public Works
Development and Transportation Utilities
Support Services
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, system
maintenance, water resources and hydroelectric, water treatment, wastewater
treatment, and water quality environmental services.
Table 6-32: Public Works Summary Budget
2011 2012 2013
Actual Approved Approved
Development and Support Services 71.25 71.76 72.42
Transportation 59.53 59.53 59.78
Utilities 154.84 154.84 153.59
Total Staffing 285.62 286.13 285.79
EXPENDITURE
Development and Support Services $ 27,487,768 $ 24,145,455 $ 25,784,801
Transportation 28,677,695 23,522,870 33,684,077
Utilities 69,431,457 47,773,404 51,214,900
Total Expenditure $ 125,596,920 $ 95,441,729 $ 110,683,779
173
~W, Public Works
2011 2012 2013
Actual Approved Approved
General $ 3,940,319 $ 4,207,163 $ 4,334,278
Capital Development 23,717 132,069 132,292
Planning and Development Services 5,526,156 5,529,811 5,786,254
.25 Cent Sales Tax 453,844 450,262 450,262
Airport 1,572,356 447,928 558,932
Transportation 25,722,187 22,167,893 31,239,068
Transportation Development 1,256,573 714,585 716,748
Transit Pass General Improvement District 10,334 14,309 15,081
Fire Training Center Construction 324,249 - -
Boulder Junction Improvement 152,122 229,000 1,207,000
Capital Improvement (Bond) 16,006 - -
Water Utility 47,312,014 25,479,799 27,727,767
Wastewater Utility 17,663,651 16,009,312 15,882,091
Storrrwater/Flood Management Utility 4,282,341 6,111,932 7,428,469
Fleet 7,779,802 8,164,791 11,764,668
Equipment Replacement 529,199 2,722,668 816,426
Facility Renovation and Replacement 9,032,049 3,060,207 2,624,443
Total Funding $ 125,596,920 $ 95,441,729 $ 110,683,779
1 74
Table 6-33: Public Works
Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY PROGRAM
Divisions (non-administrative)
Development and Support Services 71.25 $ 27,487,768 71.76 $24,145,455 72.42 $ 25,784,801 0.66 $ 1,639,346
Transportation 59.53 28,677,695 59.53 23,522,870 59.78 33,684,077 0.25 10,161,207
Utilities 154.84 69,431,457 154.84 47,773,404 153.59 51,214,900 (1.25) 3,441,496
Total 285.62 $125,596,920 286.13 $ 95,441,729 285.79 $ 110,683,779 (0.34) $ 15,242,050
EXPENDITURE
Personnel $ 23,720,827 $24,006,029 $ 25,537,350 $ 1,531,321
Operating 30,434,761 26,041,481 26,558, 791 517,310
Interdepartmental Charges 5,385,954 5,572,316 5,583,378 11,062
Capital 25,582,301 22,975,794 36,052,380 13,076,586
Debt Service 10,493,493 10,837,431 10,883,801 46,370
Other Financing 29,979,585 6,008,678 6,068,079 59,401
Total $ 125,596,920 $ 95,441,729 $110,683,779 $ 15,242,050
STAFFING AND EXPENDITURE BY FUND
General 13.13 $ 3,940,319 13.13 $ 4,207,163 13.13 $ 4,334,278 $ 127,115
Capital Development - 23,717 - 132,069 - 132,292 223
Planning and Development
Services 41.75 5,526,156 42.26 5,529,811 42.92 5,786,254 0.66 256,443
.25 Cent Sales Tax - 453,844 - 450,262 - 450,262 - -
Airport 1.20 1,572,356 1.20 447,928 1.20 558,932 - 111,004
Transportation 58.43 25,722,187 58.43 22,167,893 58.68 31,239,068 0.25 9,071,174
Transportation Development 0.20 1,256,573 0.20 714,585 0.20 716,748 - 2,163
Transit Pass General Improvement
District - 10,334 - 14,309 - 15,081 772
Fire Training Center Construction 324,249 - - -
Boulder Junction Improvement 152,122 229,000 1,207,000 978,000
Capital Improvement (Bond) - 16,006 - - - - -
Water Utility 74.88 47,312,014 74.88 25,479,799 74.88 27,727,767 2,247,968
Wastewater Utility 57.72 17,663,651 57.72 16,009,312 56.72 15,882,091 (1.00) (127,221)
Stormw ater/Flood Management
Utility 21.44 4,282,341 21.44 6,111,932 21.19 7,428,469 (0.25) 1,316,537
Fleet 14.82 7,779,802 14.77 8,164,791 14.77 11,764,668 3,599,877
Equipment Replacement 0.35 529,199 0.40 2,722,668 0.40 816,426 (1,906,242)
Facility Renovation and
Replacement 1.70 9,032,049 1.70 3,060,207 1.70 2,624,443 (435,764)
Total 285.62 $ 125,596,920 286.13 $ 95,441,729 285.79 $110,683,779 (0.34) $ 15,242,050
175
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1 76
City of Boulder
Public Works
Development and Support Services Division
2013 Annual Budget
$25,784,801
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.
Public Works - Division Development and
Support Services
Development
Administration Services
Facilities and Asset Fleet Services
Management (FAM)
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.
177
Public Works
Development and Support Services Division
Facilities and Asset Management (FAM)
• FAM provides major maintenance, renovation and replacement, and O&M services
in accordance to industry standards for the buildings and structures it maintains.
FAM manages the Capital Development, Facility Renovation and Replacement and
Equipment Replacement funds. FAM manages Energy Performance Contracts, and
along with Fleet Services, is part of the city's intradepartmental Energy Strategy
Team. FAM is also involved with environmental remediation projects (Voluntary
Clean-Up Programs, hazardous waste remediation and disposal, and indoor air
quality).
Fleet Services
• Fleet Services maintains all vehicles and equipment in the city's fleet in accordance
with industry standards and provides corrective maintenance on all mobile and
stationary communications equipment. Fleet Services also manages the Fleet
Replacement Fund, actively works with internal customers to replace vehicles with
those that are alternatively fueled, and provides a variety of fuel types for the
city's fleet.
Table 6-34: Development and Support Services Division Summary Budget
2011 2012 2013
Actual Approved Approved
Administration 2.55 2.55 2.74
Development Services 39.20 39.71 40.18
Facility and Asset Management 14.68 14.73 14.73
Fleet 14.82 14.77 14.77
Capital Improvement Program, Cost
Allocation and Debt Service - - -
Total Staffing 71.25 71.76 72.42
EXPENDITURE
Administration $ 284,355 $ 300,200 $ 339,986
Development Services 4,371,268 4,319,171 4,534,726
Facility and Asset Management 13,057,977 7,856,949 6,076,870
Fleet 7,460,646 7,829,356 11,430,477
Capital Improvement Program, Cost
Allocation and Debt Service 2,313,522 3,839,779 3,402,742
Total Expenditure $ 27,487,768 $ 24,145,455 $ 25,784,801
MMIMME
General $ 3,818,752 $ 4,085,647 $ 4,210,456
Capital Development 23,717 132,069 132,292
Planning and Development Services 5,526,156 5,529,811 5,786,254
.25 Cent Sales Tax 453,844 450,262 450,262
Fire Training Center 324,249 - -
Fleet 7,779,802 8,164,791 11,764,668
Equipment Replacement 529,199 2,722,668 816,426
Facility Renovation and Replacement 9,032,049 3,060,207 2,624,443
Total Funding $ 27,487,768 $24,145,455 $25,784,801
178
Public Works
Development and Support Services Division
2012 Accomplishments
• Fully implemented the reallocation of resources to the Boulder Police Department to
ensure efficient and effective service delivery related to code enforcement
• Continued the successful implementation of SmartRegs and the pilot program for
rental housing licensing enforcement, including elimination of the backlog of rental
license compliance cases by the Rental License Compliance Specialists position
established midyear of 2011
• Reviewed and permitted a 319 unit residential development within the Boulder Junction
area at 3100 Pearl
• Reviewed the RTD Depot Square transit oriented development within Boulder Junction
• Supported on-going implementation of 2011 Capital Investment Bond, such as the
improvements to the South Boulder Recreation Center and the design of a new Wildland
Fire Facility
• Implemented the 3rd phase of Energy Performance Contracts for city facilities,
including the installation of another 347 kilowatts of solar photovoltaic (see the city
Energy Efficiency Upgrades at City Facilities webpage)
• Continued Valmont Butte Site Management and Remediation activities; the Voluntary
Cleanup Program is scheduled for completion in December 2012.
Key Initiatives for 2013
• Implement the replacement of the Landlink Development and Information Tracking
System
• Continue the Energy Conservation and Efficiency Program for Commercial Buildings
• Continue the update to the Design and Construction Standards process
• Implement the adoption of the 2012 building codes published by the international
Code Council (ICC)
• Update the contractor registration regulations
• Start construction for a new Wildland Fire Facility and a major renovation of the Main
Library's Teen and Children's Area
• Perform analyses and assessments for more renewable energy sources such as small
scale wind, geothermal, biomass, and thermal storage systems on city properties.
179
Public Works
Development and Support Services Division
Table 6-35: Development and Support Services Division Significant Changes Between
2012 and 2013 Budget
2012 2013
Approved Approved Total 2012 2013 FrE
Budget Budget Change IFTE FrE Change
Replacement and Renovation Contribution for East
Boulder Community Center $ - $ 80,937 $ 80,937 0.00 0.00 0.0-0--
PLANNING AND DEVELOPMENT
Building Permit Inspection - two year fixed term
position $ - $ 70,308 $ 70,308 0.00 1.00 1.00
Total Changes, Public Works - Development and
Support Services $ 151,245 1.00
180
Table 6-36: Development and Support Services Division
Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY PROGRAM
Administration
Division Administration 2.55 $ 284,355 2.55 $ 300,200 2.74 $ 339,986 0.19 $ 39,786
Subtotal 2.55 $ 284,355 2.55 $ 300,200 2.74 $ 339,986 0.19 $ 39,786
Development Services
Building Inspection 7.37 $ 821,843 7.36 $ 817,257 8.31 $ 923,886 1.00 $ 106,629
Building Plan Review and Permit
Issuance 11.60 1,293,538 12.57 1,346,136 12.47 1,426,221 (0.14) 80,085
Code Enforcement 4.07 453,854 2.31 333,650 1.32 195,431 (1.00) (138,219)
Contractor Licensing 1.05 117,088 1.05 116,751 1.04 123,412 - 6,661
Rental Housing Licensing 0.70 78,058 0.70 71,289 1.30 137,142 0.60 65,853
Development Review 4.41 491,768 4.53 502,987 4.51 533,082 - 30,095
Engineering Permits 7.83 873,138 9.02 911,935 9.02 968,115 56,180
Base Map Data Maintenance 0.44 49,065 0.44 44,462 0.45 46,059 1,597
GO Services 0.82 91,440 0.82 83,007 0.82 85,353 2,346
Comprehensive planning 0.65 72,483 0.65 65,255 0.66 68,097 2,842
Ecological Planning 0.08 8,921 0.08 9,866 0.08 10,063 197
Historic Preservation 0.18 20,072 0.18 16,576 0.19 17,865 - 1,289
Subtotal 39.20 $ 4,371,268 39.71 $ 4,319,171 40.18 $ 4,534,726 0.47 $ 215,555
Facility and Asset Management
Equipment Replacement (non-Fleet) 0.35 $ 512,018 0.40 $ 2,704,722 0.40 $ 798,436 - $ (1,906,286)
Facility Major Maintenance (Projects
> $3,000) 3.26 2,234,375 3.26 2,386,782 3.26 2,492,553 105,771
Facility Operations and
Maintenance (Projects <$3000) 9.37 2,362,470 9.37 2,149,125 9.37 2,168,166 19,041
Facility Renovation and
Replacement 1.70 7,949,114 1.70 616,320 1.70 617,715 1,395
Subtotal 14.68 $ 13,057,977 14.73 $ 7,856,949 14.73 $ 6,076,870 $ (1,780,079)
Fleet
Fleet Operations - Fueling 0.51 $ 959,731 0.51 $ 1,045,414 0.51 $ 1,146,919 $ 101,505
Fleet Operations - Preventative
Maintenance 2.40 353,746 2.36 432,804 2.36 423,921 (8,883)
Fleet Operations - Repair 9.61 1,414,982 9.42 1,731,215 9.42 1,695,683 (35,532)
Fleet Replacement 0.25 4,513,606 0.45 4,316,036 0.45 7,839,238 3,523,202
Radio Shop and Communications
Support 2.05 218,581 2.03 303,887 2.03 324,716 20,829
Subtotal 14.82 $ 7,460,646 14.77 $ 7,829,356 14.77 $11,430,477 $ 3,601,121
Capital Improvement Program,
Cost Allocation and Debt Service
Capital Improvement Program $ 509,191 - $ 1,865,000 $ 1,225,953 $ (639,047)
Cost Allocation/Transfers 17312,037 1,331,858 1,326,084 (5,774)
Debt Service 492,294 642,921 850,705 207,784
Subtotal $ 2,313,522 $ 3,839,779 $ 3,402,742 $ (437,037)
Total 71.25 $ 27,487,768 71.76 $ 24,145,455 72.42 $ 25,784,801 0.66 $ 1,639,346
EXPENDITURE BY CATEGORY
Personnel $ 5,936,692 $ 6,236,405 $ 6,624,787 $ 388,382
Operating 5,071,943 5,137,130 5,124,225 (12,905.00)
Interdepartmental Charges 2,142,921 1,984,297 2,077,567 93,270.00
Capital 11,256,881 8,812,845 9,775,480 962,635.00
Debt Service 492,294 642,921 850,705 207,784.00
Other Financing 2.587,037 1,331,858 1,332,037 179.00
Total $ 27,487,768 $ 24,145,455 $ 25,784,801 $ 1,639,346
181
Table 6-36: Development and Support Services Division
Department Detail Page (Cont.)
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FfE Amount FTE Amount FTE Amount FfE Amount
STAFFING AND EXPENDITURE BY FUND
General 12.63 $ 3,818,752 12.63 $ 4,085,647 12.63 $ 4,210,456 $ 124,809
Capital Development - 23,717 - 132,069 - 132,292 223
Planning and Development Services 41.75 5,526,156 42.26 5,529,811 42.92 5,786,254 0.66 256,443
.25 Cent Sales Tax 453,844 - 450,262 450,262 - -
Fire Training Center - 324,249 - - - - -
Fleet 14.82 7,779,802 14.77 8,164,791 14.77 11,764,668 3,599,877
Equipment Replacement 0.35 529,199 0.40 2,722,668 0.40 816,426 (1,906,242)
Facility Renovation and Replacement 1.70 9,032,049 1.70 3,060,207 1.70 2,624,443 (435,764)
Total 71.25 $27,487,768 71.76 $24,145,455 72.42 $25,784,801 0.66 $ 1,639,346
Note:
A portion of Code Enforcement was transfered to Police from Public Works in 2012.
182
City of Boulder
Public Works
Transportation Division
2013 Annual Budget
$33,684,077
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.
Public Works - Division of Transportation
Administration Planning and
Operations
Project Transportation
Management
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.
183
Public Works
IWAII, 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 6-37: Transportation Division Summary Budget
2011 2012 2013
Actual Approved Approved
Administration 4.05 4.05 4.05
Airport 1.00 1.00 1.00
Planning and Operations 18.43 18.43 18.43
Project Management 14.42 14.42 15.42
Transportation Maintenance 17.58 17.58 16.83
Capital Improvement Program 4.05 4.05 4.05
Total Staffing 59.53 59.53 59.78
EXPENDITURE
Administration $ 602,074 $ 834,557 $ 852,284
Airport 338,020 323,502 433,948
Planning and Operations 8,050,463 8,510,036 8,886,527
Project Management 5,442,199 4,935,368 5,457,845
Transportation Maintenance 2,754,936 2,732,957 2,876,850
Capital Improvement Program,
Interdepartmental Charges and Debt Service 11,490,002 6,186,450 15,176,622
Total Expenditure $ 28,677,695 $ 23,522,870 $ 33,684,077
E
General $ 121,567 $ 121,516 $ 123,821
Airport 1,572,356 447,928 558,932
Transportation 25,548,736 21,995,532 31,062,495
Planning and Operations 1,256,573 714,585 716,748
Transit Pass General Improvement District 10,334 14,309 15,081
Boulder Junction Improvement 152,122 229,000 1,207,000
Total Funding $ 28,661,689 $ 23,522,870 $ 33,684,077
184
Public Works
Transportation Division
2012 Accomplishments
• Received two national awards for 30th Street Multimodal Improvement Project
• Published Transportation Report on Progress- Transportation to Sustain a Community,
which provides an update to the implementation of the Transportation Master Plan, the
city's blueprint for creating sustainable travel choices
• Published the Safe Streets Boulder Report, which provides an assessment and summary
of motor vehicle collisions involving bicyclists or pedestrians from January 2008-April
2011 and outlines interventions, underway and planned, to reduce the incidence of
collisions
• Approved ordinance changes to improve travel safety and support enforcement and
education efforts
• Approved Guiding Principles on developing and designing a hybrid approach to
FasTracks' Northwest Rail Plan
• Received a new funding option for the regional US 36 Phase 2 Managed Lane Project, a
project that is only one of five projects nationally to be invited to apply for a TIFIA loan,
an innovative federal loan program
• Completed construction on the Arapahoe Avenue multi-use path project, with
remaining street resurfacing and landscaping work still to be completed
• Approved changes to the Transportation Network Plan in support of the Transit Village
Area Plan (TVAP);
• Received a federal grant award through the state for the Hazard Elimination Program,
for which the city will construct a traffic signal at 29th and Valmont, improving safety
and implementing improvements identified in the TVAP;
• Received a Safe Routes to School Grant to construct a traffic signal at South Boulder
Road and Manhattan to create a crossing for middle school students taking transit and
riding to school
• Completed the Safe Routes to School Project providing a sidewalk on the north side of
Linden from 41h Street to Broadway
• Progressed on the Broadway Improvement Project - Euclid to 18th Streets, with 16th
Street opening the first week of May, and the underpass and four lanes (two in each
direction) opening by the first week of July
• Broke ground in January for multi-use path on south side of Baseline connecting from
US 36 to Bear Creek Underpass, including a pedestrian crossing of Baseline (2011
Capital Improvement Bond)
• Began first year of expanded three-year street repair efforts 2011 Capital Improvement
Bond)
• Replaced remaining lights in traffic signals with sustainable, energy saving LEDs (2011
Capital Improvement Bond)
• Completed a new sidewalk along Gillaspie connecting to Fairview High School
• Completed the 28th St. multiuse path from Colorado to Baseline project
185
• Continued partnership and expansion of the Boulder Valley School District faculty and
staff Eco Pass program
• Received a third place ranking in Bicycling Magazine, naming Boulder among the best
biking cities in the United States.
Key Initiatives for 2013
• Continue to update the Transportation Master Plan and advance emerging, refined
policy focus areas
• Further define a Transportation Maintenance Fee for Council consideration among
other new revenue sources
• Carry out timely and quality design and construction of Capital Improvement Bond-
related projects that provide new multi-modal connections and catch up on deferred
maintenance of the transportation infrastructure
• Finalize design and construct Boulder Junction key public improvements in
coordination with multiple city objectives such as advancing multimodal connections,
parking and access management, urban design and affordable housing;
• Carry out timely and quality design and construction of federal and state grant funded
projects achieving community objectives while complying with federal and state
requirements
• Provide professional support to significant ongoing community design efforts such as
Boulder Junction, Civic Area Plan, and Chautauqua Strategic Planning
• Continue to seek efficiencies and evaluate alternative service delivery/levels such as for
snow and ice control
• Continue to pursue multimodal innovation opportunities such as partnering with
Boulder County to conduct a feasibility study for the Community Transit Pass.
Table 6-38: Transportation Division Significant Changes Between 2012 and 2013 Budget
2012 2013
Approved Approved Total 2012 2013 FTE
Budget Budget Change FTE FTE Change
AIRPORT FUND
Airport land or easement costs - one time increase $ - $ 100,000 $ 100,000 0.00 0.00 0.00
TRANSPORTATION FUND
Increase ongoing appropriations for operating NPE
including construction materials and energy costs $10,797,779 $ 11,096,726 $ 298,947 0.00 0.00 0.00
Increase ongoing appropriations for street lighting
utility costs 1,265,795 1,392,375 126,580 0.00 0.00 0.00
One time increase in appropriations for routine
preventative maintenance - 200,000 200,000 0.00 0.00 0.00
Total Changes, Public Works -Transportation $ 725,527 0.00
186
Table 6-39 Transportation Division
Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE' Amount
STAFFING AND EXPENDITURE BY PROGRAM
Administration
Division Adrrinistration & Support 4.05 $ 602,074 4.05 $ 834,557 4.05 $ 852,284 $ 17,727
Subtotal 4.05 $ 602,074 4.05 $ 834,557 4.05 $ 852,284 $ 17,727
Airport
Airport Maintenance and Operations 1.00 $ 338,020 1.00 $ 323,502 1.00 $ 433,948 $ 110,446
Subtotal 1.00 $ 338,020 1.00 $ 323,502 1.00 $ 433,948 $ 110,446
Planning and Operations 2
Errployee Transportation Program 0.50 $ 45,318 0.50 $ 54,354 0.50 $ 56,659 $ 2,305
Forest Glen GID(Eco-Pass) - 10,334 - 14,309 - 15,081 772
Multimodal Planning 3.84 638,892 3.84 881,266 3.84 702,891 (178,375)
Signal Maintenance and Upgrade 4.09 886,154 4.09 957,032 4.09 1,004,557 47,524
Signs and Markings 524 1,118,017 5.24 1,157,301 5.24 1,253,850 96,549
Street Lighting 0.09 1,306,170 0.09 1,344,925 0.09 1,471,648 126,722
Traffic Engineering 132 230,939 1.32 227,346 1.32 261,143 33,797
Transit Operations 1.14 2,897,767 1.14 3,109,222 1.14 3,294,977 185,755
Transportation System Management 0.20 83,354 0.20 78,643 0.20 80,621 1,978
Travel Demand Management 1.99 833,518 1.99 685,637 1.99 745,100 59,464
Subtotal 18.43 $ 8,050,463 18.43 $ 8,510,036 18.43 $ 8,886,527 $ 376,491
Project Management
Sidewalk Repair 0.90 $ 280,940 0.90 $ 279,889 0.90 $ 302,302 $ 22,412
Street Repair and Maintenance 13.52 4,776,490 13.52 4,355,479 14.52 4,855,544 1.00 500,065
3rd Party Construction - 384,770 - 300,000 - 300,000 - -
Subtotal 14.42 $ 5,442,199 14.42 $ 4,935,368 15.42 $ 5,457,845 1.00 $ 522,477
Transportation Maintenance
Bikeways/NI lti-Use Path 3.54 $ 603,084 3.54 $ 576,813 3.79 $ 601,721 0.25 $ 24,908
Graffiti Maintenance 1.45 109,076 1.45 118,146 1.45 122,755 - 4,609
Median Maintenance 6.34 567,971 6.34 610,209 5.34 656,230 (1.00) 46,021
Street Snow and Ice Control 3.02 1,080,737 3.02 992,057 3.02 1,039,868 47,811
Street Sweeping 3.23 394,068 3.23 435,733 3.23 456,276 20,543
Subtotal 17.58 $ 2,754,936 17.58 $ 2,732,957 16.83 $ 2,876,850 (0.75) $ 143,892
Capital Improvement Program,
Interdepartmental Charges and
Debt Service
Capital Improvement Program 4.05 $ 7,283,660 4.05 $ 4,535,500 4.05 $ 13,522,500 $ 8,987,000
Cost A llocation/Transf ers - 4,196,737 - 1,650,950 - 1,654,122 3,172
Debt Service - 9,606 - - - - -
Subtotal 4.05 $11,490,002 4.05 $ 6,186,450 4.05 $15,176,622 $ 8,990,172
Total 59.53 $28,677,695 59.53 $23,522,870 59.78 $33,684,077 0.25 $10,161,207
EXPENDITURE BY CATEGORY
Personnel $ 5,669,041 $ 5,086,587 $ 5,381,114 $ 294,527
Operating 9,301,650 8,529,338 9,212,937 683,599
Interdepartmental Charges 1,356,995 1,825,373 1,818,915 (6,458)
Capital 7,945,148 6,225,895 15,412,656 9,186,761
Debt Service 9,606 - - -
Other Financing 4,395,255 1,855,677 1,858,455 2,778
Total $28,677,695 $23,522,870 $33,684,077 $ 10,161,207
187
Table 6-39: Transportation Division
Department Detail Page (Cont.)
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE' Amount
STAFFING AND EXPENDITURE BY FUND
General 0.50 $ 121,567 0.50 $ 121,516 0.50 $ 123,821 $ 2,305
Airport 1.20 1,572,356 1.20 447,928 1.20 558,932 111,004
Capital Improvement (Bond) - 16,006 - - - - -
Transportation 57.63 25,548,736 57.63 21,995,532 57.88 31,062,495 0.25 9,066,962
Transportation Development 0.20 1,256,573 0.20 714,585 0.20 716,748 - 2,163
Transit Pass General Irproverrent
District - 10,334 - 14,309 - 15,081 772
Boulder Junction Improvement - 152,122 - 229,000 - 1,207,000 - 978,000
Total 59.53 $ 28,677,695 59.53 $ 23,522,870 59.78 $ 33,684,077 0.25 $10,161,207
Notes:
' FTE variances from 2012-2013 only include position budgeting corrections rather than programmatic changes.
2 2011 actual expenditures for Travel Demand Management includes $253,617 in grant expenditures.
188
City of Boulder
Public Works
Utilities Division
2013 Annual Budget
$51,214,900
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
Public Works - • •
Project Management Maintenance and Hydroelectric
Wastewater Water Water Treatment Environmental
Treatment Services
Division Overview
Planning and Project Management
• The Planning and Project Management group provides strategic planning,
permitting, public involvement, engineering, construction and asset management
for the water, wastewater and stormwater/flood management utilities.
System Maintenance
• The Utilities Maintenance group maintains, operates and repairs the water
distribution, wastewater collection, flood control channels and storm water
collection systems of the city. This workgroup also performs all meter reading,
maintenance and repair.
189
Public Works
Utilities Division
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.
Table 6-40: Utilities Division Summary Budget
2011 2012 2013
Actual Approved Approved
M
Administration 11.37 11.37 11.37
Planning and Project Management 6.92 6.92 6.92
System Maintenance 45.00 45.00 45.25
Water Resources and Hydroelectric 7.00 7.00 7.00
Water Treatment 26.00 26.00 26.00
Wastewater Treatment 30.00 30.00 29.00
Water Quality Environmental Services 21.75 21.75 21.75
Capital Improvement Program 6.80 6.80 6.30
Total Staffing 154.84 154.84 153.59
190
Public Works -if
Utilities Division
EXPENDITURE
Admnistration $ 1,705,225 $ 2,003,860 $ 2,025,756
Planning and Project Management 1,614,356 2,018,895 2,068,935
Water Resources and Hydroelectric 2,087,619 2,034,890 2,072,539
Water Treatment 4,348,451 4,366,823 4,542,312
Wastewater Treatment 4,772,174 5,209,794 5,300,593
Water Quality Environmental Services 2,991,215 3,299,394 3,481,373
System Maintenance 5,675,460 5,737,930 5,988,774
Capital Improvement Program, Cost
Allocation, Transfers and Capital Payments 46,236,957 23,101,818 25,734,618
Total Expenditure $ 69,431,457 $ 47,773,404 $ 51,214,900
Transportation $ 173,451 $ 172,361 $ 176,573
Water Utility 47,312,014 25,479,799 27,727,767
Wastewater Utility 17,663,651 16,009,312 15,882,091
Stormw ater/Rood Management Utility 4,282,341 6,111,932 7,428,469
Total Funding $ 69,431,457 $ 47,773,404 $ 51,214,900
2012 Accomplishments
• Operated Boulder Reservoir Water Treatment Plant at 16 million gallons per day, the
highest recorded flow from the facility
• Maintained high quality wastewater effluent discharge to Boulder Creek without
violations
• Completed energy efficiency improvements at the WWTF
• Placed a new UV disinfection system online at the WWTF
• Conducted a Nutrient Compliance Study to identify a path forward regarding future
nitrogen and phosphorus regulations for wastewater treatment
• Obtained additional Transportation Improvement Project (TIP) funding for the
Wonderland Creek underpass at 28th St.
• Obtained approval of the Fourmile Canyon Creek (19th to 22nd Streets) Community and
Environmental Assessment Process
• Hosted 20th annual Children's Water Festival
• Supported Parks and Recreation in development of the Boulder Reservoir Master Plan
• Revised Water Conservation Program goals and objectives to support city water
conservation efforts
• Completed E. co/i bacteria Total Maximum Daily Loads Implementation Plan for Boulder
Creek
• Completed Boulder Creek water quality monitoring plan.
191
Public Works
Utilities Division
Key Initiatives for 2013
• Develop and implement an Annual Water Quality Report to support water, storm water,
and wastewater treatment
• Participate in state water quality work groups and hearings to evaluate appropriate
water quality criteria and regulatory impacts
• Implement power use monitoring at the WWTF to properly inventory and manage power
• Conduct modifications to IBM Lift Station to accommodate overflow protection
• Update Water Conservation Futures Study
• Develop new methodology for Water Budgets in commercial, industrial and institutional
customer classifications
Table 6-41: Utilities Division Significant Changes Between 2012 and 2013 Budget
2012 2013
Approved Approved Total 2012 2013 FrE
Budget Budget Change FrE FrE Change
WATER UTILITY FUND
Energy cost increase at Water Treatment Facility $ 628,645 $ 660,045 $ 31,400 0.00 0.00 0.00
Ongoing residuals hauling - Water Treatment 128,646 157,646 29,000 0.00 0.00 0.00
Ongoing water quality monitoring - 28,000 28,000 0.00 0.00 0.00
EPA Monitoring Rule compliance -one time - 20,000 20,000 0.00 0.00 0.00
WASTEWATER UTILITY FUND
Reallocate portion of eliminated Maintenance II
savings to contracted services $ 49,418 $ 30,000 $ (19,418) 1.00 0.00 (1.00)
Ongoing support for Hazardous Materials
Management facility 154,051 161,551 7,500 0.00 0.00 0.00
STORMWATER AND FLOOD MANAGEMENT FUND
Ongoing support for Hazardous Materials
Managementfacility $ 144,094 $ 151,594 $ 7,500 0.00 0.00 0.00
Total Changes, Public Works - Utilities $ 103,982 (1.00)
192
Table 6-42: Utilities Division
Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FfE Amount ITE Amount FTE Amount FrE Amount
STAFFING AND EXPENDITURE BY PROGRAM
Administration
Billing Services 5.75 $ 775,233 5.75 $ 804,614 5.75 $ 828,158 $ 23,544
Division Administration 5.62 929,992 5.62 1,199,246 5.62 1,197,598 (1,648)
Subtotal 11.37 $ 1,705,225 11.37 $ 2,003,860 11.37 $ 2,025,756 $ 21,896
Planning and Project Management
Flood Management 0.75 $ 572,067 0.75 $ 476,090 0.75 $ 571,348 $ 95,258
Planning and Project Management 6.17 1,042,289 6.17 1,542,805 6.17 1,497,587 (45,218)
Subtotal 6.92 $ 1,614,356 6.92 $ 2,018,895 6.92 $ 2,068,935 $ 50,040
System Maintenance
Collection System Maintenance 13.95 $ 1,631,780 13.95 $ 1,706,837 13.95 $ 1,706,003 $ (834)
Distribution System Maintenance 14.95 1,927,625 14.95 1,912,511 14.95 2,045,111 132,600
Flood Channel Maintenance 2.55 313,882 2.55 337,323 2.80 354,668 0.25 17,345
Meter Operations 8.00 1,215,224 8.00 1,159,048 8.00 1,234,575 - 75,527
Storm Sew er Maintenance 5.55 586,949 5.55 622,211 5.55 648,417 - 26,206
Subtotal 45.00 $ 5,675,460 45.00 $ 5,737,930 45.25 $ 5,988,774 0.25 $ 250,844
Water Resources and Hydroelectric
Hydroelectric Operations 3.00 $ 450,609 3.00 $ 429,047 3.00 $ 443,280 - $ 14,233
Raw Water Facilities Operations 2.00 360,096 2.00 363,661 2.00 392,743 29,082
Water Resources Operations 2.00 1,276,914 2.00 1,242,182 2.00 1,236,516 (5,666)
Subtotal 7.00 $ 2,087,619 7.00 $ 2,034,890 7.00 $ 2,072,539 $ 37,649
Water Treatment
Water Treatment Plants Operations 26.00 $ 4,348,451 26.00 $ 4,366,823 26.00 $ 4,542,312 $ 175,489
Subtotal 26.00 $ 4,348,451 26.00 $ 4,366,823 26.00 $ 4,542,312 $ 175,489
Wastewater Treatment
Marshall Landfill Operations $ 12,971 - $ 42,166 - $ 42,166 $ -
Wastewater Treatment Rant 30.00 4,759,203 30.00 5,167,628 29.00 5,258,427 (1.00) 90,799
Subtotal 30.00 $ 4,772,174 30.00 $ 5,209,794 29.00 $ 5,300,593 (1.00) $ 90,799
Water Quality Environmental
Services
Hazardous Materials Management - $ 274,400 - $ 298,145 - $ 313,145 $ 15,000
Industrial Pretreatment 3.81 341,428 3.81 378,370 3.81 411,655 33,285
Storrnw ater Permit Compliance 1.76 275,590 1.76 348,875 1.76 342,785 (6,090)
Stormwater Quality Operations 3.70 434,068 3.70 425,343 3.70 444,224 18,881
Wastewater Quality Operations 3.99 492,398 3.99 514,075 3.99 540,772 26,697
Water Conservation 1.56 342,902 1.56 439,379 1.56 461,996 22,617
Water Quality Operations 6.93 830,429 6.93 895,207 6.93 966,796 71,589
Subtotal 21.75 $ 2,991,215 21.75 $ 3,299,394 21.75 $ 3,481,373 $ 181,979
Capital Improvement Program,
Cost Allocation, Transfers and
Capital Payments
Capital Improvement Program 6.80 $ 11,691,838 6.80 $ 7,544,254 6.30 $ 10,267,098 (0.50) $ 2,722,844
Cost Allocation/ Transfers - 2,690,684 - 2,821,144 - 2,877,587 56,443
Debt Service and Windy Gap - 31,854,435 - 12,736,420 - 12,589,933 (146,487)
Subtotal 6.80 $46,236,957 6.80 $ 23,101,818 6.30 $ 25,734,618 (0.50) $ 2,632,800
Total 154.84 $69,431,457 154.84 $47,773,404 153.59 $ 51,214,900 (1.25) $ 3,441,496
193
Table 6-42: Utilities Division
Department Detail Page (Cont.)
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
EXPENDITURE BY CATEGORY
Personnel $ 12,115,094 $ 12,683,038 $ 13,531,448 $ 848,410
Operating 16,061,167 12,375,013 12,221,629 (153,384)
Interdepartmental Charges 1,886,038 1,762,646 1,686,896 (75,750)
Capital 6,380,272 7,937,054 10,864,244 2,927,190
Debt Service 9,991,593 10,194,510 10,033,096 (161,414)
Other Financing 22,997,293 2,821,143 2,877,587 56,444
Total $69,431,457 $47,773,404 $ 51,214,900 $ 3,441,496
STAFFING AND EXPENDITURE BY FUND
Transportation 0.80 $ 173,451 0.80 $ 172,361 0.80 $ 176,573 $ 4,212
Water Utility 74.88 47,312,014 74.88 25,479,799 74.88 27,727,767 2,247,968
Wastewater Utility 57.72 17,663,651 57.72 16,009,312 5672 15,882,091 (1.00) (127,221)
Stormwater/Flood Management 21.44 4,282,341 21.44 6,111,932 21.19 7,428,469 (0.25) 1,316,537
Total 154.84 $69,431,457 154.84 $47,773,404 153.59 $ 51,214,900 (1.25) $ 3,441,496
194
City of Boulder
Energy Strategy and Electric Utility Development
2013 Annual Budget
$2,203,000
The mission of Boulder's Energy Future is to ensure that Boulder residents, businesses and
institutions have access to reliable energy that is increasingly dean and remains competitively
priced.
Energy Strategy and Electric Utility
Development
Department Overview
In August 2011, City Council voted unanimously to put two energy related issues on the
November 2011 ballot. The first asked voters if they wanted to authorize the creation of a locally
run electric utility. The utility would only be created once all costs are determined, and if rates
would be no more than those of Xcel Energy at the time of acquisition.
The second asked voters if they would extend and increase the Utility Occupation Tax to fund the
preliminary costs associated with setting up the local utility. That November, both items were
approved by the voters, and the Department of Energy Strategy and Electric Utility Development
was formed. In 2012, work began to develop a framework for planning the energy future for the
city of Boulder.
Table 6-43: Energy Strategy and Electric Utility Development Summary Budget
2011 2012 2013
Actual Approved' Approved
Energy Strategy and Electric Utility
Development - 4.50
Total Staffing - 4.50
EXPENDITURE
Energy Strategy and Electric Utility
Development $ - $ - $ 2,203,000
Total Expenditure $ - $ - $ 2,203,000
General - Utility Occupation Tax $ - $ - $ 1,900,000
General - Other One Time Funding - - 303,000
Total Funding $ - $ - $ 2,203,000
195
Energy Strategy and Electric Utility Development
2012 Accomplishments
• Formed a team of outside legal specialists (FERC and condemnation) to work with city
attorneys on negotiations and legal processes necessary to fully understand the costs
of creating a local electric utility
• Hired the Executive Director of Energy Strategy and Electric Utility Development
• Began Phase 1 toward development of an Energy Action Plan (EAP)
• Continued Energy Future Roundtables
• Implemented a community engagement and communications strategy
• Prepared Energy Future study sessions on January 31, 2012 and May 22, 2012
• Expanded city participation in the PUC process.
Key Initiatives for 2013
• Continue with the next steps in exploring whether to acquire Xcel Energy's distribution
system and operate a city owned electric utility.
Table 6-44: Energy Strategy and Electric Utility Development Significant Changes
Between 2012 and 2013 Budget
2012 2013
Approved Approved Total 2012 2013 FfE
Budget Budget Change FrE FrE Change
GENERAL FUND
Boulder's Energy Future $ - $ 303,000 $ 303,000 0.00 3.50 3.50
Total Changes, Energy Strategy and Electric
Utility Development $ 303,000 3.50
Notes:
' The Energy Strategy and Electric Utility Development Department w as created in 2012 after the Qty Council approval of the 2012 Budget. The City
Council approved subsequent appropriations in the first budget supplemental for expenditures to support this department totaling $2,226,047. Of this
amount, $1.9 million was appropriated as a result of the 2011 Boulder's Energy Future Ballot Measure and is funded by the Utility Occupation Tax. The
remaining $326,047 was appropriated through one time savings. The 2012 appropriation includes funding for 1.0 FTE As a result, the actual
difference between 2012 and 2013 is $303,000 and 3.5 FTE
196
Table 6-45: Energy Strategy and Electric Utility Development
Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget' Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY PROGRAM
Energy Strategy and Electric Utility
Development $ $ 4.50 52,203,000 4.50 $2,203,000
Total - $ - $ - 4.50 $2,203,000 4.50 $2,203,000-
EXPENDITURE BY CATEGORY
Personnel $ $ $ 661,254 $ 661,254
Operating 1,541,746 1,541,746
Total $ - $ - $2,203,000 $2,203,000
STAFFING AND EXPENDITURE BY FUND
General - Utility Occupation Tax $ $ 1.00 $1,900,000 1.00 $1,900,000
General - Other One Time Funding 3.50 303,000 3.50 303,000
Total - $ - $ - 4.50 $2,203,000 4.50 $2,203,000
Notes:
The Energy Strategy and Electric Utility Development Department was created in 2012 after the City Council approval of the 2012 Budget. The City
Council approved subsequent appropriations in the first budget supplemental for expenditures to support this department totaling $2,226,047. Of this
amount, $1.9 million was appropriated as a result of the 2011 Boulder's Energy Future Ballot Measure and is funded by the Utility Occupation Tax. The
remaining $326,047 was appropriated through one time savings. The 2012 appropriation includes funding for 1.0 FTE As a result, the actual
difference betw een 2012 and 2013 is $303,000 and 3.5 FTE
197
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198
City of Boulder
Parks and Recreation
2013 Annual Budget
It $25,531,069
The mission of the Department of Parks and Recreation is to provide safe, dean, 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.
Parks and Recreation
Administration Parks and Recreation
Planning
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.
199
Parks and Recreation
Table 6-46: Parks and Recreation Summary Budget
2011 2012 2013
Actual Approved Approved
Administration 18.37 17.37 17.37
Parks and Planning 54.50 55.50 56.50
Recreation 53.25 53.50 54.50
Total Staffing 126.12 126.37 128.37
EXPENDITURE
Admnistration $ 2,039,076 $ 2,224,353 $ 2,374,724
Parks and Planning 6,034,807 6,827,626 7,172,606
Recreation 9,019,782 8,795,643 9,580,860
Capital Improvement Program,
Interdepartmental Charges and Debt Service 8,344,495 6,729,476 6,402,879
Total Expenditure $ 25,438,160 $ 24,577,098 $ 25,531,069
General $ 3,972,884 $ 4,404,483 $ 4,615,506
Lottery 670,803 575,000 493,000
.25 Cent Sales Tax 6,999,705 6,724,421 7,316,627
Recreation Activity 9,550,204 9,582,543 10,197,713
Permanent Parks and Recreation 3,951,191 3,290,651 2,713,535
Boudler Junction Improvement Fund - - 194,688
.15 Cent Sales Tax 293,373 - -
Total Funding $ 25,438,160 $ 24,577,098 $ 25,531,069
2012 Accomplishments
• Planted 904 trees and offered professional tree care to 2,329 public trees in the
community
• Launched the organic turf and landscape bed program at six park locations
• Organized 3,179 volunteers, who contributed to over 38,000 volunteer hours
• Launched a variety of Capital Improvement Bond projects that included infrastructure
improvements at the Boulder Reservoir; renovation of Canyon, Columbine and East Palo
Parks, and replacement of South Boulder Recreation Center gymnasium floor
• Initiated several park development projects including Mesa Memorial park, Elks park
and Valmont dog park, and disc golf course
• Selected to host the 2014 USA Cycling Cyclo-Cross National Championships at Valmont
Bike Park
• Completed the course bunker renovation/playability project at Flatirons Golf Course by
installing 19 new sand bunkers and 42 new tee boxes
• Developed a recreation pass program for veterans and active duty military personnel
• Sponsored a Boulder B-cycle station at the North Boulder Recreation Center
• Hosted the 2012 Boulder Paralympic Experience in conjunction with U.S. Paralympics, a
division of the U.S. Olympic Committee
• Completed cosmetic restoration of the City's historic narrow gauge Locomotive # 30.
200
A,
"
Parks and Recreation
Key Initiatives for 2013
• Complete the Parks and Recreation Master Plan and organizational analysis
• 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 $3 million in capital projects from
the voter approved 2011 Capital Improvement Bond
• Expand the department's efforts to partner with organizations throughout the
community, including working with CU Environmental Design School, Growing Up
Boulder, 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 6-47: Parks and Recreation Significant Changes Between 2012 and 2013 Budget
2012 2013
Approved Approved Total 2012 2013 FrE
Budget Budget Change FrE FrE Change
.25 CENT SALES TAX FUND
Ready to Work Maintenance Crew $ - $ 33,900 $ 33,900 0.00 0.00 0.00
Total Changes, Parks and Recreation $ 33,900 0.00
201
Table 6-48: Parks and Recreation
Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY PROGRAM
Administration
Department Administration 18.37 $ 2,039,076 17.37 $ 2,224,353 17.37 $ 2,374,724 $ 150,371
Subtotal 18.37 $ 2,039,076 17.37 $ 2,224,353 17.37 $ 2,374,724 $ 150,371
Parks and Planning
Athletic Field Maintenance 6.00 $ 540,138 6.00 $ 909,809 6.00 $ 948,703 $ 38,894
Construction 6.00 392,868 6.00 433,132 6.00 451,803 18,671
Forestry Operation 4.00 883,971 5.00 898,275 5.00 920,303 22,028
Natural Resource Management
(IPM, Water, Wetland, Wildlif e) 3.00 359,519 2.00 491,219 2.00 515,721 24,502
Park Operations and Maintenance 30.00 3,245,076 29.00 3,370,112 30.00 3,538,871 1.00 168,759
Philanthropy, Volunteers,
Community Events, Historic and
Cultural Management 1.50 169,299 1.50 188,201 1.50 197,268 - 9,067
Fanning 4.00 443,936 6.00 536,878 6.00 599,937 - 63,059
Subtotal 54.50 $ 6,034,807 55.50 $ 6,827,626 56.50 $ 7,172,606 1.00 $ 344,980
Recreation
Arts Programs and Services 3.11 $ 270,961 3.11 $ 320,432 3.11 $ 316,403 - $ (4,029)
Dance Programs and Services 2.88 305,965 2.13 334,853 2.13 344,675 9,822
Flatirons Event Center
Management and Maintenance - 65,887 - 66,635 - 74,058 7,423
Golf Course Programs, Services
and Maintenance 7.00 1,163,714 7.00 1,258,906 7.00 1,324,136 65,230
Gymnastics Programs and Services 5.27 693,386 5.27 707,507 5.27 756,610 - 49,103
Health and Wellness Programs and
Services 3.24 672,944 3.24 795,096 3.74 773,669 0.50 (21,427)
Outdoor Fools, Aquatic Programs,
Services and Maintenance 1.13 421,707 1.26 441,538 2.13 424,455 0.87 (17,083)
Recreation Center Operations and
Maintenance 15.34 2,607,590 16.01 2,513,685 15.82 2,898,607 (0.19) 384,922
Reservoir Programs, Services and
Maintenance 3.78 761,097 3.98 811,797 3.80 853,779 (0.18) 41,982
Sports Programs and Services 3.50 904,822 3.25 723,842 3.25 754,907 31,065
Therapeutic Recreation Program
and Services 4.75 640,789 5.00 556,060 5.00 587,624 31,564
Valmont City Park Programs,
Services and Maintenance - 246,224 - - 188,500 188,500
Youth Recreation Opportunities 3.25 264,696 3.25 265,292 3.25 283,437 - 18,145
Subtotal 53.25 $ 9,019,782 53.50 $ 8,795,643 54.50 $ 9,580,860 1.00 $ 785,217
Capital Improvement Program,
Interdepartmental Charges and
Debt Service
Capital Improvement Program $ 5,534,617 $ 4,180,657 $ 2,974,688 $ (1,205,969)
Capital Refurbishment Projects - - 743,000 743,000
Cost Allocation 633,978 354,169 352,256 (1,913)
Revenue Tranfers - - 136,785 136,785
Debt Service 2,175,900 2,194,650 2,196,150 1,500
Subtotal $ 8,344,495 $ 6,729,476 $ 6,402,879 $ (326,597)
Total 126.12 $25,438,160 126.37 $24,577,098 128.37 $25,531,069 2.00 $ 953,971
202
Table 6-48: Parks and Recreation
Department Detail Page (Cont.)
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
EXPENDITURE BY CATEGORY
Personnel $11,819,360 $12,430,148 $ 13,292,038 $ 861,890
Operating 4,860,251 4,616,119 4,953,191 337,072
Interdepartmental Charges 1,270,006 1,090,718 1,126,961 36,243
Capital 4,654,726 3,886,658 3,473,688 (412,970)
Debt Service 2,175,900 2,194,650 2,196,150 1,500
Other Financing 657,917 358,805 489,041 130,236
Total $ 25,438,160 $ 24,577,098 $ 25,531,069 $ 953,971
STAFFING AND EXPENDITURE BY FUND
General 37.00 $ 3,972,884 37.00 $ 4,404,483 37.00 $ 4,615,506 $ 211,023
Lottery - 670,803 - 575,000 - 493,000 (82,000)
.25 Cent Sales Tax 18.37 6,999,705 24.37 6,724,421 25.37 7,316,627 1.00 592,206
Recreation Activity 63.25 9,550,204 56.50 9,582,543 57.50 10,197,713 1.00 615,170
Permanent Parks and Recreation 7.50 3,951,191 8.50 3,290,651 8.50 2,713,535 - (577,116)
Boudler Junction Improvement Fund - - - - - 194,688 194,688
.15 Cent Sales Tax - 293,373 - - - - -
Total 126.12 $ 25,438,160 126.37 $ 24,577,098 128.37 $ 25,531,069 2.00 $ 953,971
203
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204
City of Boulder
Library and Arts
2013 Annual Budget
It $8,133,059
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.
Library and Arts
Administration Public Services
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.
205
Library and Arts
Access Services
• In addition to oversight of the Meadows and Reynolds branch libraries, the Access
Services Division includes materials circulation services, maintenance of patron
accounts, administration of the holds and Prospector system, shelving, and
maintenance of the automated materials handling system.
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 art grants, support for the Dairy Center for the Arts and The
Boulder Museum of Contemporary Art, and administrative support for the Arts
Commission.
eServices
• eServices is comprised administration and maintenance of library specific IT
systems and equipment, including the integrated library system, computer
reservation and print release system, computer technology support, the digital
branch library, and the integrated library system.
Public Services
• Public Services includes basic library services such as reference, reader's advisory,
youth services, acquisition of library materials and electronic resources like ebooks
and 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.
Table 6-49: Library and Arts Summary Budget
2011 2012 2013
Actual Approved Approved
0
Admnistration 8.75 8.75 9.00
Access Services 29.95 30.13 31.54
Arts and Culture 2.75 3.25 3.25
Public Services 24.50 25.50 24.00
eServices 11.00 10.00 9.60
Total Staffing 76.95 77.63 77.39
EXPENDITURE
Administration $ 1,156,832 $ 1,278,283 $ 1,348,109
Access Services 2,836,204 3,098,058 3,228,253
Arts and Culture 518,172 545,846 578,478
Public Services 1,817,613 1,839,915 1,893,944
eServices 1,055,609 1,102,389 1,084,275
Total Expenditure $ 7,384,431 $ 7,864,491 $ 8,133,059
206
Library and Arts
General $ 175,337 $ 543,084 $ 558,882
.15 Cent Sales Tax Fund 280,096 - -
Library 6,928,998 7,321,407 7,574,177
Total Funding $ 7,384,431 $ 7,864,491 $ 8,133,059
2012 Accomplishments
• Implemented a biweekly enewsletter to keep the public informed about upcoming
events and new services offered by the Library and Arts department
• Partnered with the Acorn School to provide children with access to library books and
storytime programming
• Selected to facilitate the nationally-acclaimed Family Place library program, which is an
early literacy and parenting education initiative
• Expanded offerings of free popular music by subscribing to Freegal Music service
• Coordinated other city agencies to participate in the One Book 4 Colorado program
• Improved customer service and created a more welcoming environment at the Reynolds
Branch Library by replacing the circulation desk, making the staff more visible and
accessible to patrons
• Added chairs and study tables and replaced worn furnishings in the non-fiction/
reference area in the Main Library
• Realized a significant decline in security problems during 2011 -2012.
Key Initiatives for 2013
• Implemented the eCommerce service, providing the opportunity for patrons to self-
serve and pay late fees online or at self-checkout stations
• Renovate the children's, teen, and adult fiction areas of the Main Library
• Replace the automated materials handling system at the Main Library
• Initiate procurement and implementation of a Radio Frequency Identification (RFID)
materials security and inventory control system
• Redesign the Library and Arts websites
• Implement the Arts Assessment.
Table 6-50: Library and Arts Significant Changes Between 2012 and 2013 Budget
2012 2013
Approved Approved Total 2012 2013 FTE
Budget Budget Change FTE FTE Change
LIBRARY FUND
Children's and Youth Services Program Librarian -
increase General Fund transfer to Library and Arts $ - $ 68,000 $ 68,000 0.00 1.00 1.00
Transfer of Senior PC Specialist position from Library
and Arts to IT- decrease General Fund transfer to
Library and Arts 80,496 - (80,496) 1.00 0.00 (1.00)
Total Changes, Library and Arts $ (12,496) 0.00
207
Table 6-51 Library and Arts
Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FfE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY PROGRAM
Administration
Department Administration 5.25 $ 552,973 5.25 $ 661,161 5.50 $ 707,981 0.25 $ 46,820
Library Facility and Asset
Maintenance 3.00 564,526 3.00 577,853 3.00 597,987 - 20,134
Volunteer Services 0.50 39,334 0.50 39,269 0.50 42,141 - 2,872
Subtotal 8.75 $ 1,156,832 8.75 $ 1,278,283 9.00 $ 1,348,109 0.25 $ 69,826
Access Services
Main Library: Access Services
and Facility' 18.95 $ 2,004,011 18.95 $ 2,188,832 20.39 $ 2,265,526 1.44 $ 76,694
Meadow s Branch Library: Core
Public Services & Facility 4.35 375,774 4.34 365,038 4.50 401,097 0.16 36,059
Prospector 1.75 113,100 1.75 153,393 1.40 137,379 (0.35) (16,014)
Reynolds Branch Library: Core
Public Services & Facility 4.90 343,319 5.09 390,796 5.25 424,251 0.16 33,455
Subtotal 29.95 $ 2,836,204 30.13 $ 3,098,058 31.54 $ 3,228,253 1.41 $ 130,195
Arts and Culture
Art Resource 0.50 $ 24,359 0.50 $ 31,823 0.50 $ 31,823 - $ -
Dance Bridge - 8,909 0.50 28,949 0.50 28,986 37
Grants: Arts/Business Collaborative 40,000 - 54,208 - 54,208 -
Grants: Arts-in-Education 38,367 46,489 46,478 (11)
Grants: Major 74,152 77,494 77,494 -
Grants: Mini 16,500 26,408 26,408 -
Grants: Theater 28,276 - 16,646 - 22,646 6,000
Main Library: Programmng and
Events 2.05 165,681 2.05 142,905 2.05 168,149 25,244
Meadows Branch Library:
Programming & Events 0.10 7,993 0.10 7,492 0.10 8,173 681
Reynolds Branch Library:
Programming & Events 0.10 7,993 0.10 7,492 0.10 8,173 681
Support: Boulder Museumof
Contemporary Art (BMoCA) - 46,392 - 46,392 - 46,392 -
Support: Dairy Center for the Arts - 59,548 - 59,548 - 59,548 -
Subtotal 2.75 $ 518,172 3.25 $ 545,846 3.25 $ 578,478 $ 32,632
Public Services
BoulderReads! Adult and Family
Literacy Services 2.00 $ 216,362 2.50 $ 217,084 2.50 $ 233,635 $ 16,551
Carnegie Library: Facility and
Archival Functions 1.25 128,827 1.25 113,912 1.25 123,017 9,105
Carnegie Library: Public Service 0.75 105,404 1.25 91,991 1.25 86,150 (5,841)
Main Library: Adult Services' 12.50 834,192 12.50 877,283 11.50 868,871 (1.00) (8,412)
Main Library: Multi-Cultural
Outreach 1.00 88,157 1.00 86,508 1.00 92,478 5,970
Main Library: Special Services &
Homebound Delivery 0.75 56,589 0.75 59,104 0.75 62,554 3,450
Main Library: Youth Services' 6.25 388,082 6.25 394,033 5.75 427,239 (0.50) 33,206
Subtotal 24.50 $ 1,817,613 25.50 $ 1,839,915 24.00 $ 1,893,944 (1.50) $ 54,029
eServices
Digital Services 11.00 $ 1,055,609 10.00 $ 1,102,389 9.60 $ 1,084,275 (0.40) $ (18,114)
Subtotal 11.00 $ 1,055,609 10.00 $ 1,102,389 9.60 $ 1,084,275 (0.40) $ (18,114)
Total 76.95 $ 7,384,431 77.63 $ 7,864,491 77.39 $ 8,133,059 (0.24) $ 268,568
208
Table 6-51: Library and Arts
Department Detail Page (Cont.)
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
EXPENDITURE BY CATEGORY
Personnel $ 4,683,213 $ 5,196,066 $ 5,494,063 $ 297,997
Operating 2,154,938 2,199,935 2,181,612 (18,323)
Interdepartmental Charges 508,580 467,050 457,384 (9,666)
Other Financing 37,700 1,440.00 - (1,440.00)
Total $ 7,384,431 $ 7,864,491 $ 8,133,059 $ 268,568
STAFFING AND EXPENDITURE BY FUND
General 0.50 $ 175,337 2.00 $ 543,084 2.00 $ 558,882 $ 15,798
.15 Cent Sales Tax2 1.00 280,096 - - - - -
Library 75.45 6,928,998 75.63 7,321,407 75.39 7,574,177 (0.24) 252,770
Total 76.95 $ 7,384,431 77.63 $ 7,864,491 77.39 $ 8,133,059 (0.24) $ 268,568
The department restructured for 2013 aligning all circulation and shelving staff under Access Services
2 The .15 Cent Sales Tax Fund was rolled into the General Fund in 2012
209
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210
City of Boulder
Open Space and Mountain Parks
2013 Annual Budget
$26,594,877
The mission of the Open Space and Mountain Parks Department (OSMP) is to preserve and protect
the natural environment and land resources that characterize Boulder. We foster appreciation and
uses that sustain the natural values of the land for current and future generations.
Open Space and Mountain Parks
Administration Real Estate and
Central Services
• and Visitor Resource System
Services Services
Department Overview
Administration
• Administration provides direction and oversight of OSMP.
• The workgroup provides communication and public process management.
• Administration also provides support services including Open Space Board of
Trustees (OSBT) support, voice and sight dog tag and permit administration, and
front office services.
Real Estate and Central Services
• Real Estate Services acquires land interests for open space purposes, manages
easement requests, resolves boundary disputes, and manages leases.
• Real estate services also performs services for other city departments including
land acquisitions, easements and rights of way.
• The Cultural Resource Management workgroup oversees the inventory and
preservation of cultural sites on OSMP land.
• The Financial Services Management workgroup carries out budget preparation and
analysis, purchasing, contracts preparation and monitoring, cash management, and
parking fee and timesheet database management.
211
Open Space and Mountain Parks
Land and Visitor Services
• Land and Visitor Services manage and maintain OSMP's:
• Agricultural, water, road and building assets
• Trails, trailheads and access points, and
• Equipment and vehicle assets.
• The workgroup also manages and administers OSMP's Junior Ranger Program and
Community connections, including education, outreach, and individual and group
volunteers and volunteer projects.
Resource System Services
• This workgroup's Ranger/ Naturalist, Environmental Planning, Ecological Systems,
and Resource Information units implement programs supporting the city's
ecological resource sustainability.
Table 6-52: Open Space and Mountain Parks Summary Budget
2011 2012 2013
Actual Approved Approved
Administration 13.47 14.46 14.46
Real Estate and Central Services 6.88 5.86 5.86
Land and Visitor Services 29.40 30.38 30.38
Resource System Services 35.85 38.90 40.90
Total Staffing 85.60 89.60 91.60
EXPENDITURE
Administration $ 1,786,642 $ 1,824,975 $ 1,996,038
Real Estate and Central Services 510,983 651,998 698,903
Land and Visitor Services 3,360,742 4,213,276 4,310,016
Resource System Services 3,305,563 4,186,233 4,812,734
Capital Improvement Program, Cost
Allocations and Debt Service 20,324,417 15,751,672 14,777,186
Total Expenditure $ 29,288,346 $ 26,628,154 $ 26,594,877
0
General $ 206,951 $ 145,514 $ 152,346
Lottery 336,051 425,000 343,000
Open Space and Nbuntain Parks 28,745,344 26,057,640 26,099,531
Total Funding $ 29,288,346 $ 26,628,154 $ 26,594,877
2012 Accomplishments
• Completed several major components of the West Trail Study Area (WTSA) Plan,
including Green Bear Trail (re-route), Anemone (design and build the Sunshine Trail
and design the Anemone Loop Trail), Homestead Trail (re-route part of trail and repair
remainder), Towhee trail (re-route part of trail and repair remainder), West Sanitas or
Wittemyer Trail (construct new trail), Big Bluestem Trail (re-route), and South Boulder
Creek Trail (re-route)
212
Open Space and Mountain Parks
• Finished several major components of the WTSA Plan dealing with trailheads and
access points, including Flagstaff Summit (develop plan and design and begin work on
refurbishing the Summit), Gregory Canyon Trailhead (develop a site plan), and South
Boulder Creek West Trailhead (refurbish trailhead including adding horse trailer
parking)
• Completed several components of the WTSA Plan Implementation interpretive sign
work, including HCAs, Crown Rock, and South Boulder Creek West Trailhead
• Collaborated with Boulder County and Colorado Department of Transportation on the
underpass design work for Community Ditch Trail Crossing of SH 93, with construction
planned for 2013
• Designed head gate and fish passage structure for Green Ditch fish passage
• Constructed additional fences and livestock water structures for Grassland Ecosystem
Management Plan Implementation
• Installed new roofs on Annex and Ute buildings to support solar panels
• Completed 2012-2016 Acquisition Plan (Property Agent Group), and scheduled
adoption for 2012
• Received commitments for more than $11,000,000 from an alliance of partners
including Jefferson County Open Space, Boulder County, the City and County of
Broomfield, The City of Arvada, the U.S. Fish and Wildlife Service, the State Land Board,
Lafarge Corporation and the City of Boulder for the purchase of Section 16 in Jefferson
County
• Continued negotiations with Boulder County, the Red Lion Inn and the Schnell Family
for the purchase of 119 acres located in Boulder Canyon
• Repaired a switchback and cattle guard on Chapman Drive (built in 1935 by the Civilian
Conservation Corps)
• Repaired Sanitas Stone Hut and Arch, built circa 1900 to entertain patients at the
nearby Boulder Sanitarium
• Repaired Stockton Cabin, an historic cabin on the Shadow Canyon Trail
• Installed interpretive signs designed to connect the historic sites and their stories
along the South Mesa Trailhead landscape
• Repaired Hedgecock Ice House, built in 1 896 and one of OSMP's oldest structures
• Repaired Weiser House, property that has been preliminarily determined to be eligible
for the National Register of Historic Places.
• Performed mitigation and repair on the Viele House basement, project to eliminate the
water collection problem in the basement of this 1890 house, which is a City of Boulder
historic landmark
• Research and document the history of the pastures near the Cherryvale administrative
offices for inclusion in the Colorado Cultural Landscape Historic Register
• Supported WTSA implementation including trail alignment to avoid resource impacts on
Green Bear, Anemone Hill, Towhee and Homestead Trails
213
Open Space and Mountain Parks
• Completed Visitor Survey and Report
• Completed analysis of the proposal to locate bison on OSMP property
• Proposed discussion and action on Department Overarching Policy Issues, based on a
staff first draft analysis
• Completed field work for the system wide Undesignated Trail Inventory
• Completed various restoration and Integrated Pest Management projects throughout
the system
• Updated web maps to include trails and resources
• Migrated all OSMP data files to a new server
• As part of the Grassland Ecosystem Management Plan, performed management of non-
native species as mandated by the state, including Mediterranean sage, myrtle spurge,
purple loosestrife, salt cedar, sulfur cinquefoil and other invasive species
• As part of the Grassland Ecosystem Management Plan, treated teasel and Russian olive
throughout the OSMP system on approximately 5,000 acres
• Thinned forest on 125 acres, mostly on the western boundary of OSMP to improve
forest health and as fire mitigation
• Monitored birds on various properties to assess the success of OSMP's livestock
grazing practices in promoting healthy grassland communities
• Began implementation of habitat improvement projects for Northern Leopard Frogs
• Assessed protective measures to promote survival of vulnerable populations of
amphibians and bats
• Completed raptor nest monitoring to assess impacts from OSMP visitors during a
vulnerable and critical phase of these federally protected species' life cycle
• Began removing Russian olive trees and other invasive species on Weiser property.
Key Initiatives for 2013
• Re-route Saddle Rock, Green Mountain West Ridge, and Tenderfoot (northern portion)
Trails as part of the West Trail Study Area (WTSA) Plan Implementation
• Close and restore trails between Gregory Canyon and Saddle Rock, and between 1 st
Flatiron and EM Greenman as part of the WTSA Plan Implementation
• Designate and improve trail from Shadow Canyon to Dinosaur Viewpoint as part of the
WTSA Plan Implementation
• Build access to South Boulder Creek from South Boulder Creek Trail as part of the WTSA
Plan Implementation
• Rehabilitate Flagstaff Summit and Gregory Canyon Trailheads as part of the WTSA Plan
Implementation
• Provide real estate support to other work groups in the Department
• Provide real estate support to other City Departments including Public Works and
Transportation
214
Open Space and Mountain Parks
• Acquire lands identified in the West TSA for trail connection purposes
• Continue negotiations for acquisitions identified in the Acquisitions Plan
• Acquire water and mineral rights as they become available
• Provide support to Administration staff for the completion of the Property and Mineral
Database
• Continue to survey, maintain, repair and protect cultural resources on OSMP land
• Rehabilitate historic structures as funding allows
• Prepare resource, cultural and recreational inventory for North TSA
• Implement priority conservation strategies in the Grassland Ecosystem Management
Plan
• Implement resource protection measures in the West Trail Study Area
• Continue inventory and analysis of resources in the North Trail Study Area
• Continue with ecological restoration of priority areas.
Table 6-53: Open Space and Mountain Parks Significant Changes Between 2012 and
2013 Budget
2012 2013
Approved Approved Total 2012 2013 FTE
Budget Budget Change FTE FTE Change
OPEN
Additional Seasonal Forest Ecosystem Management
Crew $ - $ 136,607 $ 136,607 0.00 0.00 0.00
Additional Seasonal Trail Crew - 195,000 195,000 0.00 0.00 0.00
Forest Management Technician - 56,000 56,000 0.00 1.00 1.00
GIS Analyst - 61,600 61,600 0.00 1.00 1.00
New Plotter at Annex - 9,000 9,000 0.00 0.00 0.00
Arapahoe Pit Augmentation - transfer from CIPto
operating 10,000 10,000 - 0.00 0.00 0.00
Total Changes, Open Space and Mountain Parks $ 458,207 2.00
215
Table 6-54: Open Space and Mountain Parks
Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
PTE Amount PTE Amount FTE Amount PTE Amount
STAFFING AND EXPENDITURE BY PROGRAM
Administration
Department Administration 12.46 $ 1,637,721 13.45 $ 1,726,381 13.45 $ 1,893,222 $ 166,841
Dog Tag, Permit and Facility Leasing
Programs 1.01 148,921 1.01 98,594 1.01 102,816 4,222
Subtotal 13.47 $ 1,786,642 14.46 $ 1,824,975 14.46 $ 1,996,038 $ 171,063
Real Estate and Central Services
Cultural Resources Program 1.01 $ 94,966 1.01 $ 110,650 1.01 $ 132,681 $ 22,031
Conservation Easement Compliance 1.01 68,472 1.01 112,244 1.01 113,157 913
Real Estate Acquisition OSMP 177 102,471 116 141,795 1.26 144,752 2,957
Real Estate Services to OSMP 1.77 102,471 1.26 141,795 1.26 144,752 2,957
Real Estate Services to General Fund 1.32 142,602 1.32 145,514 1.32 163,561 18,047
Subtotal 6.88 $ 510,983 5.86 $ 651,998 5.86 $ 698,903 $ 46,905
Land and Visitor Services
Agricultural Land Management 2.10 $ 208,293 2.03 $ 257,450 2.03 $ 260,754 $ 3,304
Community Services 7.34 727,461 8.41 947,773 8.41 941,224 (6,549)
Facility Management 5.25 648,789 5.24 861,474 5.24 774,950 (86,524)
Junior Rangers 0.53 241,396 0.53 259,195 0.53 252,332 (6,863)
Rapid Response 1.05 99,836 1.04 102,730 1.04 101,373 (1,357)
Signs 2.10 359,704 2.10 286,639 2.10 255,894 (30,745)
Trail Maintenance and Construction 4.73 420,584 4.73 732,461 4.73 911,898 179,437
Trailhead Maintenance and
Construction 4.20 446,386 4.20 474,633 4.20 497,330 22,697
Water Rights Administration 2.10 208,293 2.10 290,921 2.10 314,262 23,341
Subtotal 29.40 $ 3,360,742 30.38 $ 4,213,276 30.38 $ 4,310,016 $ 96,740
Resource System Services
Ecological Restoration Program 1.53 $ 165,323 1.53 $ 204,102 1.53 $ 200,607 $ (3,495)
Forest Ecosystem Management 1.22 131,946 1.22 179,789 2.22 383,330 1.00 203,541
Grassland Ecosystem Management
Program 0.90 97,249 0.91 124,891 0.91 143,237 - 18,346
Integrated Pest Management 1.99 215,028 101 253,844 2.01 295,767 41,923
Monitoring & Visitation Studies 3.13 230,028 113 275,052 3.13 279,445 4,393
Payments to Fire Districts - 78,030 - 78,030 - 78,030 -
Ranger Naturalist Services 14.67 1,210,347 17.69 1,665,482 17.69 1,741,055 75,573
Regional, Master, and Related
Planning and Plan Implementation 4.18 307,193 4.18 500,513 4.18 507,672 - 7,159
Resource Information Services 3.65 371,572 3.65 355,150 4.65 530,681 1.00 175,531
Wetland and Aquatic Management
Program 1.22 131,826 1.22 141,458 1.22 179,009 - 37,551
Wildlife and Habitats 3.36 367,021 3.36 407,922 3.36 473,902 - 65,980
Subtotal 35.85 $ 3,305,563 38.90 $ 4,186,233 40.90 $ 4,812,734 2.00 $ 626,501
Capital Improvement Program,
Cost Allocations and Debt Service
Capital Improvement Program - $ 7,861,600 - $ 6,085,000 - $ 5,043,000 - $ (1,042,000)
Cost Allocation 1,018,953 1,070,853 1,0667954 (3,899)
Debt Service 11,443,864 8,595,819 8,667,232 71,413
Subtotal - $ 20,324,417 $ 15,751,672 $14,777,186 - $ (974,486)
Total 85.60 $29,288,346 89.60 $26,628,154 91.60 $ 26,594,877 2.00 $ (33,277)
EXPENDITURE BY CATEGORY
Personnel $ 6,857,996 $ 8,349,275 $ 9,144,312 $ 795,037
Operating 1,336,463 1,660,433 1,789,656 129,223
Interdepartmental Charges 801,779 766,773 8082723 41,950
Capital 6,908,758 6,185,000 5,118,000 (1,067,000)
Debt Service 11,443,063 8,595,819 8,667,232 71,413
Other Financing 1,940,286 1,070,853 1,066,954 (3,899)
Total $ 29,288,346 $ 26,628,154 $ 26,594,877 $ (33,277)
216
Table 6-54: Open Space and Mountain Parks
Department Detail Page (Cont.)
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY FUND
General 1.32 $ 206,951 1.32 $ 145,514 1.32 $ 152,346 $ 6,832
Lottery - 336,051 - 425,000 - 343,000 (82,000)
Open Space and Nbuntain Parks 84.28 28,745,344 88.28 26,057,640 90.28 26,099,531 2.00 41,891
Total 85.60 $ 29,288,346 89.60 $ 26,628,154 91.60 $ 26,594,877 2.00 $ (33,277)
217
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218
City of Boulder
Housing
2013 Annual Budget
It $5,415,393
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.
Housing
Department Overview
Housing
Housing includes implementation of the city's Inclusionary Housing Ordinance, housing
planning and policy development, project development review, community funding
(Housing, Community Development Block Grant, HOME Consortium), Homeownership
Program and asset management
Table 6-55: Housing Summary Budget
2011 2012 2013
Actual Approved Approved
Housing 12.96 12.85 12.85
Total Staffing 12.96 12.85 12.85
EXPENDITURE
Housing $ 5,423,088 $ 5,575,826 $ 5,287,935
Cost Allocation 121,649 127,422 127,458
Total Expenditure $ 5,544,737 $ 5,703,248 $ 5,415,393
General $ 177,611 $ 157,636 $ 173,283
Affordable Housing 2,425,751 1,529,202 1,562,966
Community Housing Assistance Program 1,543,826 2,194,540 2,266,725
Community Development Block Grant 613,180 688,923 611,974
HONE Investment Partnership Grant 784,368 1,132,947 800,445
Total Funding $ 5,544,737 $ 5,703,248 $ 5,415,393
2012 Accomplishments
• Concluded Affordable Housing Task Force with recommendations to City Council
• Updated Inclusionary Housing Rental Policies
219
~W' - Housing
• Conducted a study session to guide future policies regarding the city owned site at 30th
and Pearl
• Added at least 12 new permanently affordable homes to inventory
• Completed fire sprinkler installation at all Thistle Community Housing sites
• Allocated almost $3M in housing, CDBG and HOME Consortium funding to the
community.
Key Initiatives for 2013
• Implement revisions to Inclusionary Housing Rental Policies.
• Implement City Council new initiatives in the Affordable Housing Program
• Implement Housing Assessment recommendations
Table 6-56: Housing Significant Changes Between 2012 and 2013 Budget
2012 2013
Approved Approved Total 2012 2013 FrE
Budget Budget Change FrE FrE Change
COMMUNITY DEVELOPMENT BLOCK
Reduction in Federal Funding for Affordable Housing
and Community Development $ 810,497 $ 719,969 $ (90,528) 0.00 0.00 0.00
HOME INVESTMENT PARTNERSHIP GRANT (HOME)
Reduction in Federal Funding for Affordable Housing
in the HOME Consortium $ 1,132,947 $ 800,445 $ (332,502) 0.00 0.00 0.00
Total Changes, Housing $ (423,030) 0.00
220
Table 6-57 Housing
Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY PROGRAM
Housing
Affordable Housing
Planning/Development
Review /Project Management 2.65 $ 183,101 2.37 $ 211,766 2.37 $ 274,760 $ 62,994
Asset Management and Monitoring 2.08 176,854 2.18 181,363 2.18 199,506 18,143
Funding: Community Development 0.45 267,198 0.46 311,512 0.46 272,693 (38,819)
Funding: Housing 2.41 4,558,526 3.83 4,584,562 3.83 4,191,122 (393,440)
Homeownership Programs 5.37 237,409 4.01 286,623 4.01 349,854 63,231
Subtotal 12.96 $ 5,423,088 12.85 $ 5,575,826 12.85 $ 5,287,935 $ (287,891)
Cost Allocation
Cost Allocation and Transfers - $ 121,649 - $ 127,422 - $ 127,458 $ 36
Subtotal - $ 121,649 - $ 127,422 - $ 127,458 $ 36
Total 12.96 $ 5,544,737 12.85 $ 5,703,248 12.85 $ 5,415,393 $ (287,855)
EXPENDITURE BY CATEGORY
Personnel $ 835,749 $ 1,007,812 $ 1,119,174 $ 111,362
Operating 4,564,712 4,544,866 4,143,718 (401,148)
Interdepartmental Charges 22,627 23,148 25,043 1,895
Other Financing 121,649 127,422 127,458 36
Total $ 5,544,737 $ 5,703,248 $ 5,415,393 $ (287,855)
STAFFING AND EXPENDITURE BY FUND
General 1.25 $ 177,611 1.14 $ 157,636 1.14 $ 173,283 $ 15,647
Affordable Housing 4.38 2,425,751 4.03 1,529,202 4.38 1,562,966 0.35 33,764
Community Housing Assistance
Program 4.35 1,543,826 5.13 2,194,540 5.18 2,266,725 0.05 72,185
Community Development Block
Grant 1.78 613,180 1.60 688,923 1.45 611,974 (0.15) (76,949)
HOME Investment Partnership Grant' 1.20 784,368 0.95 1,132,947 0.70 800,445 (0.25) (332,502)
Total 12.96 $ 5,544,737 12.85 $ 5,703,248 12.85 $ 5,415,393 $ (287,855)
Notes:
1 The city entered into a county-w ide 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 and $375,850 in 2013.
221
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222
City of Boulder
Human Services
2013 Annual Budget
It $6,821,895
The mission of the Human Services Department is to create a healthy, socially thriving and
inclusive community by providing and supporting human services to Boulder residents in need.
Human Services
Administration Children, Youth,
• •
and Families
Human Services Senior Services
Planning
Department Overview
Department Administration
• Department Administration includes Department Director, Financial Manager and
Department Administrator. Administration provides finance, budget, internal
services, public communications, oversight of policy implementation, and
management of the department.
Children, Youth and Families
• Children, Youth and Families manages direct services for children, youth and family
programs, funding to community for youth programs and initiatives, regional
coordination, development and implementation of programs for children, and
youth and families, including: child care subsidies to low income and working
families (Referral and Subsidy Program), child care provider professional
development (Recruitment and Training Program), school based services in
elementary and high schools (Family Resource Schools, Family Resource Centers
and Prevention and Intervention Program), Youth Opportunities Program, Circles
Program and Community Mediation Services.
223
Human Services
Community Relations and Human Rights
• Community Relations and 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, promotes positive community
relations, serves as liaison and catalyst for resolution of community issues related
to human relations and human rights, administers the HRC Community Impact and
Community Events Funding.
Human Services Planning
• Human Services Planning includes community funding, human services planning
and policy development, Housing and Human Services Master Plan coordination,
regional coordination of human services initiatives including the Human Services
Strategic Plan, regional funding coordination, and social policy development
addressing social and human services issues in the community.
Senior Services
• Senior Services Includes management of two senior centers, bilingual case
management, resource and referral for supportive services and financial assistance,
health and wellness classes and social programs, regional coordination of county-
wide senior strategic plan, and administration of the Food Tax Rebate Program for
low-income families and seniors and disabled.
Table 6-58: Human Services Summary Budget
2011 2012 2013
Actual Approved Approved
Administration 2.65 2.65 2.65
Children, Youth and Families 22.50 15.91 17.54
Community Relations and Human Rights 2.25 2.25 2.25
Human Services Planning 2.75 2.75 2.75
Senior Services 10.28 10.32 10.30
Total Staffing 40.43 33.88 35.49
EXPENDITURE
Administration $ 392,766 $ 414,432 $ 433,960
Children, Youth and Families 2,526,254 2,338,229 2,546,394
Community Relations and Human Rights 265,552 287,005 292,883
Human Services Planning 2,384,829 2,395,963 2,422,752
Senior Services 1,037,418 1,049,401 1,125,906
Total Expenditure $ 6,606,819 $ 6,485,030 $ 6,821,895
General $ 6,478,846 $ 6,363,455 $ 6,713,900
Community Development Block Grant 127,972 121,575 107,995
Total Funding $ 6,606,819 $ 6,485,030 $ 6,821,895
224
Human Services
2012 Accomplishments
• Implemented Wilderness Place Early Childhood Education Project
• Developed a process for allocation of Education Excise Tax Funds
• Opened a new Family Resource Center at Manhattan Middle School
• Allocated over $2M for operating support to community non-profits
• Issued 780 food tax rebates totaling $78,010 to low income and disabled seniors,
families and individuals
• Implemented the annual Immigrant Heritage Week.
• Developed Homeless Service Provider Coordination Plan for expanded outreach, case
management and service coordination in city
• Hosted a study session on Homeless Issues to identify key priorities for addressing
homelessness and related issues
Key Initiatives for 2013
• Update the department's master plan
• Implement new Grant Management System for Human Services in partnership with
Boulder County and the city of Longmont.
• Continue implementation of Ten Year Plan to Address Homelessness
• Implement Homeless Service Providers Action Plan
• Update the department's master plan
225
Table 6-59: Human Services
Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY PROGRAM
Administration
Department Administration 2.65 $ 392,766 2.65 $ 414,432 2.65 $ 433,960 $ 19,528
Subtotal 2.65 $ 392,766 2.65 $ 414,432 2.65 $ 433,960 $ 19,528
Children, Youth and Families
Childcare Recruitment and Training 1.04 $ 141,037 1.45 $ 128,114 1.44 $ 119,619 (0.01) $ (8,495)
Childcare Subsidy and Referral 2.65 531,645 2.91 526,559 2.89 540,217 (0.02) 13,658
Community Mediation 2.61 202,232 2.65 207,892 2.46 213,574 (0.19) 5,682
Early Care and Education Council of
Boulder County' 3.14 103,256 - -
Family Resource Schools 5.03 745,756 6.03 664,225 8.24 778,747 121 114,522
Prevention and Intervention 6.27 340,910 0.41 439,240 0.37 507,371 (0.04) 68,131
Youth Opportunities Program 1.76 461,418 2.46 372,199 2.15 386,867 (031) 14,668
Subtotal 22.50 $ 2,526,254 15.91 $ 2,338,229 17.54 $ 2,546,394 1.63 $ 208,165
Community Relations and Human
Rights
Community Relations 1.25 $ 54,232 1.25 $ 172,751 1.25 $ 171,801 - $ (950)
Office of Human Rights 1.00 211,320 1.00 114,254 1.00 121,082 6,828
Subtotal 2.25 $ 265,552 2.25 $ 287,005 2.25 $ 292,883 $ 5,878
Human Services Planning
Human Services Fund 1.75 $ 2,220,897 1.05 $ 2,207,689 1.05 $ 2,212,260 $ 4,571
Human Services Planning and
Project Management 1.00 163,932 1.70 188,274 1.70 210,492 22,218
Subtotal 2.75 $ 2,384,829 2.75 $ 2,395,963 2.75 $ 2,422,752 $ 26,789
Senior Services
Food Tax Rebate Program 0.27 $ 15,442 0.37 $ 23,286 0.27 $ 25,064 (0.10) $ 1,778
Senior Centers 4.71 397,913 4.39 429,008 4.19 453,273 (0.20) 24,265
Senior Resources 3.05 362,940 3.28 346,305 3.59 385,441 0.31 39,136
Seniors Health & Wellness 1.23 107,024 0.93 100,532 0.90 102,628 (0.03) 2,096
Seniors Social Programs 1.02 154,099 1.35 150,270 1.35 159,499 9,229
Subtotal 10.28 $ 1,037,418 10.32 $ 1,049,401 10.30 $ 1,125,906 (0.02) $ 76,505
Total 40.43 $ 6,606,819 33.88 $ 6,485,030 35.49 $ 6,821,895 1.61 $ 336,865
EXPENDITURE BY CATEGORY
Personnel $ 2,522,544 $ 2,669,224 $ 2,949,886 $ 280,662
Operating 3,914,414 3,671,698 3,736,015 64,317
Interdepartmental Charges 169,861 144,108 135,994 (8,114)
Other Financing - - - -
Total $ 6,606,819 $ 6,485,030 $ 6,821,895 $ 336,865
STAFFING AND EXPENDITURE BY FUND
Generale 38.14 $ 6,478,846 32.02 $ 6,363,455 33.83 $ 6,713,900 1.81 $ 350,445
Community Development Block
Grant 2.29 127.972 1.86 121,575 1.66 107,995 (0.20) (13,580)
Total 40.43 $ 6,606,819 33.88 $ 6,485,030 35.49 $ 6,821,895 1.61 $ 336,865
Notes:
1 City fiscal agency for the Early Childhood Council of Boulder County (ECCBC) ended with ECCBC becoming a stand alone 501c3 and move to Foothills
United Way, this reflects a budget reduction of $420,436 from 2011 to 2012.
2 The general fund budget includes external grants to the Children, Youth and Families Division of $592,752 in 2012 and $755,982 in 2013.
226
City of Boulder
Community Planning and Sustainability
2013 Annual Budget
$7,005,523
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.
Community Planning and Sustainability
Administration Economic
Planning Review
• Environmental Regional
Action Sustainability
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.
227
Community Planning and Sustainability
Comprehensive Planning
• Comprehensive Planning leads planning and policy development projects and
programs. It includes long range planning, urban design, historic preservation and
ecological planning. The division develops and implements the Boulder Valley
Comprehensive Plan, prepares area plans and other special planning efforts,
manages the historic preservation program, and coordinates 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 P&DS customers, ensuring consistent
application of city regulations and policies in both "by right" and discretionary
review projects. The group also coordinates regular updates to the city's land use
code and development regulations and oversees annexation processes.
Economic Vitality
• Economic Vitality coordinates and supports efforts throughout the city organization
and with partner groups in the community to nurture and enhance the
entrepreneurial spirit of our community. The program supports long term
economic sustainability through strategic initiatives in addition to supporting
current Boulder businesses with assistance services, retention and outreach efforts,
and incentive programs.
Local Environmental Action
• Local Environmental Action develops policies, programs and support services to
help Boulder residents and businesses understand and implement energy efficiency
and zero waste initiatives in addition to supporting similar efforts within the city
organization.
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 CU, BVSD, Boulder County, other cities, state and
federal agencies and legislators.
Table 6-60: Community Planning and Sustainability Summary Budget
2011 2012 2013
Actual Approved Approved
Administration 2.75 4.02 3.96
Regional Sustainability 1.68 1.20 1.20
Comprehensive Planning 8.08 8.16 8.16
Development Review 14.43 16.48 19.19
Economic Viatlity 1.00 1.00 2.00
LEAD 8.97 9.85 9.55
Cost Allocation and Transfers - - -
Total Staffing 36.91 40.71 44.06
228
Community Planning and Sustainability
EXPENDITURE
Administration $ 385,707 $ 495,557 $ 530,575
Regional Sustainability 161,974 162,282 170,341
Comprehensive Planning 994,323 1,112,337 1,289,336
Development Review 1,734,653 1,790,026 2,121,567
Economic Viatiity 610,775 630,115 734,771
LEAD 3,887,837 2,984,639 1,689,351
Cost Allocation and Transfers 448,456 469,014 469,582
Total Expenditure $ 8,223,724 $ 7,643,970 $ 7,005,523
General $ 3,007,558 $ 7,643,970 $ 2,734,751
Planning and Development Services 3,328,725 - 3,779,283
Climate Action Plan 1,887,441 - 491,489
Total Funding $ 8,223,724 $ 7,643,970 $ 7,005,523
2012 Accomplishments
• Continued to work towards achievement of Boulder's long-term energy goals,
including support for continued analysis of municipalization for Boulder's electric
utility and development of the first phase of an Energy Action Plan
• Conducted a thorough review of GHG reduction efforts funded by the voter-approved
CAP tax to identify potential refinements to current efforts, help shape the next
generation of climate action initiatives, and inform voter consideration of a potential
extension to the existing CAP tax
• Continued to guide and invest in implementation of Boulder junction's transit-oriented
development and new public spaces, including development of new street prototypes
to better integrate land use and transportation objectives
• Provided energy efficiency incentives to create sustainable buildings in Boulder junction
• Partnered with other city departments to assess progress in implementation of the
original Transit Village Area Plan and facilitate council discussion of options and
priorities for the city-owned site at 30th and Pearl
• Worked with the Colorado Chautauqua Association to develop a draft stewardship
framework for collaborative planning and management efforts, and initiated
discussions to define "guiding principles" for further discussions with CCA
• As part of an evaluation of CAP Tax-funded programs, evaluated first year of
EnergySmart services and SmartRegs implementation, working with partners to refine
and enhance services
• Continued to work with businesses and property owners on efficiency programs for the
commercial sector and developed custom efficiency rebates and services for
commercial property owners with large portfolios that serve primary employers as well
as small businesses
• Completed substantive work on a Commercial Energy Efficiency Strategy that includes a
phased approach to requirements for energy efficiency in existing commercial
buildings
229
ati0"~=
Community Planning and Sustainability
• Initiated a multi-department planning effort focused on the Civic Area, with particular
focus on a potential year-round farmers market facility, city facilities, park amenities
and flood mitigation as well as potential complementary social and cultural facilities
• Conducted a study to identify the issues, trends and needs of Boulder's primary
employers relative to the city's existing industrial and commercial space, and began
development of a primary employer economic strategy that is consistent with the city's
economic policies, sustainability framework, and core values
• Developed an ordinance for disposable bags and take-out containers, and completed
site review approval for 6400 Arapahoe, with Phase I development targeted for 85%
completion by end of 2012
• Completed a comprehensive review of the city's Integrated Pest Management policies
and programs, and implemented new pesticide approval and partial pesticide ban
approach for city properties
• Completed and evaluated a pilot program in the neighborhood west of 9th Street to
educate landowners and increase enforcement of existing trash regulations
• Completed a number of significant development reviews, including Gunbarrel Town
Center, Avery Brewing, 955 Broadway, 950 28th Street, Junior Academy, 1600 Pearl, 1 1 th
and Pearl, and Boulder Community Hospital Expansion Rezoning/Site Review
• Completed RH-2 Zone District Changes, a comprehensive rezoning to implement 2011
BVCP Land Use Map changes including rezoning of the Goss-Grove neighborhood,
community garden code changes, and initiated code projects related to Land-Use
Alcohol as well as wind and solar energy.
Key Initiatives for 2013
• Update Zero Waste Master Plan, develop a styrofoam container ordinance, implement
the disposable bag fee ordinance, and complete Phase 1 development at 6400
Arapahoe
• In partnership with community organizations and business community, develop
options for increased commercial and multi-family composting
• Develop a benchmarking and disclosure ordinance for energy efficiency in existing
commercial buildings
• Contingent on renewal of the CAP tax, enhance existing efficiency and conservation
services for residential and commercial/industrial customers
• Complete work on the Energy Action Plan
• Develop a web portal tool for reporting on climate action progress as well as other
sustainability indicators
• Continue process of integrating climate action initiatives in appropriate city master
plans and work efforts
• Complete first phase of the Civic Area planning process
• Implement next steps as identified in phase one of the Primary Employer Study
230
Community Planning and Sustainability
• Implement next steps in the Sustainable Streets and Centers project
• Continue to update and amend the land use code
• Initiate review and update of policies and related code requirements for ADUs/OAUs
• Develop scope of work for East Arapahoe planning effort
• Identify obstacles to redevelopment and economic vitality in the North Broadway
commercial area
• Support continued revitalization efforts for University Hill
• Support next steps in the Chautauqua collaborative stewardship and lease discussions
Implement replacement of the Landlink Development and Information Tracking System.
Table 6-61: Community Planning and Sustainability Significant Changes Between 2012
and 2013 Budget
2012 2013
Approved Approved Total 2012 2013 FfE
Budget Budget Change FIFE FrE Change
GENERAL FUND
Civic Area Plan Consultant Support $ - $ 135,000 $ 135,000 0.00 0.00 0.00
Department Interns - 18,000 18,000 0.00 0.00 0.00
Economic Vitality Business Liaison - one year fixed
term - 80,000 80,000 0.00 1.00 1.00
PLANNING AND DEVELOPMENT SERVICES FUND
Department Interns-increase General Fund transfer
to Planning and Development Services $ - $ 36,000 $ 36,000 0.00 0.00 0.00
Building Plan Review and Permit Issuance - two year
fixed term Assistant Zoning Administrator - 81,180 81,180 0.00 1.00 1.00
Building Plan Review and Permit Issuance - two year
fixed term Project Specialist - 81,180 81,180 0.00 1.00 1.00
Total Changes, Community Planning and
Sustainability $ 431,360 3.00
231
Table 6-62: Community Planning and Sustainability
Department Detail Page
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FfE Amount FTE Amount
STAFFING AND EXPENDITURE BY PROGRAM
Administration
Department Administration 2.75 $ 385,707 4.02 $ 495,557 3.96 $ 530,575 (0.06) $ 35,018
Subtotal 2.75 $ 385,707 4.02 $ 495,557 3.96 $ 530,575 (0.06) $ 35,018
Regional Sustainability
Regional Sustainability 1.68 $ 161,974 1.20 S 162,282 1.20 $ 170,341 $ 8,059
Subtotal 1.68 $ 161,974 1.20 $ 162,282 1.20 $ 170,341 $ 8,059
Comprehensive Planning
Comprehensive Planning 5.01 $ 638,373 5.14 $ 722,443 5.28 $ 886,528 0.14 $ 164,085
Ecological Planning 1.35 149,186 1.35 183,099 1.21 178,479 (0.14) (4,620)
Historic Preservation 1.72 206,764 1.67 206,795 1.67 224,329 17,534
Subtotal 8.08 $ 994,323 8.16 $ 1,112,337 8.16 $ 1,289,336 (0.00) $ 176,999
Development Review
Building Permit Plan Review and
Issuance (Zoning Compliance) 4.99 $ 614,257 5.44 $ 620,019 7.39 $ 835,201 1.95 $ 215,182
Building Permit Site Inspection 0.88 91,385 0.86 101,405 1.01 117,065 0.15 15,660
Development Review 6.53 784,981 8.21 865,240 8.44 921,832 0.23 56,592
Zoning Administration and
Enforcement 0.49 58,904 0.48 50,677 0.82 87,144 0.34 36,467
Base Map Data Maintenance 0.25 30,053 0.24 24,412 0.24 25,362 - 950
GIS Services 0.43 51,691 0.42 42,678 0.42 43,934 - 1,256
Engineering Permits 0.62 74,531 0.60 63,755 0.64 68,491 0.04 4,736
Rental Licensing 0.24 28,851 0.23 21,840 0.23 22,539 - 699
Subtotal 14.43 $ 1,734,653 16.48 $ 1,790,026 19.19 $ 2,121,567 2.71 $ 331,541
Economic Viatlity
Business Incentive Programs - $ 350,943 - $ 350,000 - $ 350,000 - $ -
Economic Vitality Program and
Sponsorships 1.00 259,832 1.00 280,115 2.00 384,771 1.00 104,656
Subtotal 1.00 $ 610,775 1.00 $ 630,115 2.00 $ 734,771 1.00 $ 104,656
LEAD
City Organization Sustainability - $ 45,374 - $ 62,788 0.25 $ 67,368 0.25 $ 4,580
Energy Efficiency and
Conservation 4.30 2,031,307 4.30 1,695,330 4.00 491,489 (0.30) (1,203,841)
Transportation GHG Reductions - 82,387 - 100,000 - - - (100,000)
Waste Reduction 4.67 1,728,769 5.55 1,126,521 5.30 1,130,494 (0.25) 3,973
Subtotal 8.97 $ 3,887,837 9.85 $ 2,984,639 9.55 $ 1,689,351 (0.30) $ (1,295,288)
Cost Allocation and Transfers
Cost Allocation and Transfers - $ 448,456 - $ 469,014 - $ 469,582 $ 568
Subtotal - $ 448,456 - $ 469,014 - $ 469,582 $ 568
Total 36.91 $ 8,223,724 40.71 $ 7,643,970 44.06 $ 7,005,523 3.35 $ (638,447)
EXPENDITURE BY CATEGORY
Personnel $ 3,745,022 $ 4,024,615 $ 4,459,613 $ 434,998
Operating 3,789,888 3,012,903 1,931,796 (1,081,107)
Interdepartmental Charges 234,358 136,437 143,531 7,094
Capital 6,000 1,000 1,000 -
Other Financing 448,456 469,014 469,582 568
Total $ 8,223,724 $ 7,643,970 $ 7,005,523 $ (638,447)
232
Table 6-62: Community Planning and Sustainability
Department Detail Page (Cont.)
Variance -
2012 Approved 2013 Approved 2012 Approved to
2011 Actual Budget Budget 2013 Approved
Standard Standard Standard Standard
FTE Amount FTE Amount FTE Amount FTE Amount
STAFFING AND EXPENDITURE BY FUND
General 8.65 $ 3,007,558 10.40 $ 2,423,557 11.40 $ 2,734,751 1.00 $ 311,194
Planning and Development Services 23.96 3,328,725 26.01 3,425,083 28.66 3,779,283 2.65 354,200
GimateAction Ran 4.30 1,887,441 4.30 1,795,330 4.00 491,489 (0.30) (1,303,841)
Total 36.91 $ 8,223,724 40.71 $ 7,643,970 44.06 $ 7,005,523 3.35 $ (638,447)
233
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234
City of Boulder
FUND FINANCIALS
2013 Annual Budget
235
Table 7-01: General Fund, 2013 Fund Financial
N
W
dl
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 32,100 $ 33,344 $ 27,856 $ 25,130 $ 26,136 $ 27,393 $ 29,030 $ 31,268
Sources of Funds
Current Revenue-
Sales/Use Tax' $ 41,214 $ 45,451 $ 46,815 $ 48,554 $ 50,254 $ 52,012 $ 53,833 $ 55,717
.15 Sales Tax (included in sales/use tax as
of 2012)' 3,676 - - - - - - -
Tax Increment (10th & Walnut) 951 963 963 - - - - -
Food Service Tax 548 548 564 584 604 625 645 666
Property Tax 14,784 15,715 15,872 16,119 16,441 16,770 17,273 17,791
"De-Bruced" Property Tax Increment 3,028 3,941 3,980 4,020 4,101 4,183 4,308 4,437
Public Safety Property Tax 5,071 4,946 4,995 5,045 5,146 5,249 5,407 5,569
Cable TV Franchise & PEG Fees 1,237 1,164 1,164 1,164 1,176 1,187 1,199 1,211
Liquor Occupation Tax 622 622 641 660 680 700 721 743
Telephone Occupation Tax 772 772 772 772 772 772 772 772
Utility Occupation Tax 4,100 6,000 6,000 6,000 6,000 6,000 6,000 -
Accommodation Tax 4,082 4,204 4,331 4,461 4,594 4,732 4,874 5,020
Accommodation Tax - 10th and Walnut - - - 682 702 724 745 768
Admission Tax 586 593 608 623 639 655 671 688
Xcel Franchise Fee 5 - - - - - - -
Specific Ownership Tax 1,234 1,234 1,259 1,284 1,310 1,336 1,362 1,390
Tobacco Tax 343 340 340 340 340 340 340 340
NPP and Other Parking Revenue 158 143 143 143 143 143 143 143
Meters-Out of Parking Districts 491 475 475 475 475 475 475 475
Sale of Other Services 525 195 199 203 207 211 215 220
Sale of Goods 77 65 67 69 71 73 75 78
Licenses 170 230 237 244 251 259 267 275
Court Fees and Charges 2,192 2,190 2,190 2,190 2,190 2,190 2,190 2,190
Parking Violations 2,238 2,100 2,100 2,100 2,100 2,100 2,100 2,100
Other Fines & Penalties 1 2 2 2 2 2 2 2
Court Aw ards-DUI, No Ins. & Seized 146 122 126 129 133 137 141 146
Photo Enforcement Revenue 1,450 1,360 1,490 1,490 1,490 1,490 1,490 1,490
Other Governmental 366 - - - - - - -
Interest Income 567 600 500 505 515 525 536 547
Rental Income 127 144 148 153 157 162 167 172
Other Revenue 371 317 500 500 500 500 500 500
Housing/Human Services Fees 308 226 219 223 227 231 236 240
Parks Fees (see Other Revenue) 212 200 201 202 203 204 205 206
Sub-Total Revenue $ 91,651 $ 94,862 $ 96,901 $ 98,936 $ 101,423 $ 103,988 $ 106,894 $ 103,895
Table 7-01: General Fund, 2013 Fund Financial (Cont.)
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Other Revenue-
Grants $ 1,055 $ 593 $ 756 $ 586 $ 586 $ 559 $ 560 $ 561
Carryovers and Supplementals from Add'I
Revenue - 3,028 - - - - - -
Meters-Within Parking Districts 2,695 2,675 2,800 2,800 2,800 2,800 2,800 2,800
Trash Hauler Occupation Tax 1,722 1,658 1,656 1,663 1,670 1,681 1,697 1,707
Education Excise Tax (to Fund Balance
Reserves) 427 - - - - - -
Sub-Total Other Revenue $ 5,899 $ 7,954 $ 5,212 $ 5,049 $ 5,056 $ 5,040 $ 5,057 $ 5,068
Transfers In-
Cost Allocation - Current Opr Costs-All
Funds $ 7,217 $ 7,580 $ 7,557 $ 7,633 $ 7,823 $ 8,058 $ 8,300 $ 8,549
Other Transfers 1,303 28 81 83 85 88 90 92
Mall Reimbursement from CAGID (see
Revenue) 44 - - - - - - -
Sub-Total Transfers In $ 8,564 $ 7,608 $ 7,638 $ 7,716 $ 7,909 $ 8,146 $ 8,390 $ 8,641
Total Annual Sources $ 106,114 $ 110,424 $ 109,751 $ 111,701 $ 114,388 $ 117,173 $ 120,341 $ 117,604
Total Sources
(Including Beginning Fund Balance) $ 138,214 $ 143,768 $ 137,606 $ 136,831 $ 140,524 $ 144,567 $ 149,371 $ 148,872
Uses of Funds
Allocations (excluding debt, transfers and
2010 & 2011 .15% sales tax)-
City Council $ 169 $ 188 $ 203 $ 209 $ 215 $ 222 $ 228 $ 235
Municipal Court 1,606 1,826 2,078 2,059 2,110 2,163 2,218 2,274
City Attorney 1,918 2,098 2,282 2,245 2,302 2,360 2,419 2,480
City Manager 1,494 1,758 1,863 1,840 1,887 1,934 1,983 2,033
West Nile Virus Program 247 250 250 250 250 250 250 250
Economic Vitality Program3 611 - - - - - - -
Clean Energy Study 260 1,900 2,203 1,900 1,900 1,900 1,900 -
Conference and Visitors Bureau 732 1,364 1,389 1,431 1,476 1,523 1,571 1,620
Non-departmental 61 124 114 114 114 114 114 114
Contingency 84 150 159 159 159 159 159 159
N Fuel Contingency - 190 190 190 190 190 190 190
w Extraordinary Personnel Expense - 120 120 120 120 120 120 120
V
Environmental Affairs' 1,436 1,522 1,558 1,574 1,589 1,605 1,621 1,637
Waste Reduction Project (6400 Arapahoe) 467 - - - - - - -
Table 7-01: General Fund, 2013 Fund Financial (Cont.)
N
000 2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
DUHMD/Parking Svcs 1,258 1,218 1,292 1,282 1,315 1,348 1,381 1,416
Communications 706 740 827 818 839 860 881 904
Unemployment & Volunteer Ins 143 107 107 109 112 115 118 121
Property & Casualty Ins. 1,510 1,510 1,510 1,610 1,610 1,610 1,610 1,610
Compensated Absences 682 784 844 828 849 871 892 915
Worker's Compensation (Refund) - 115 - - - - - -
Information Technology 3,781 4,152 4,550 4,415 4,526 4,640 4,757 4,876
IT/Technology Funding - 404 404 404 404 404 404 404
IT/Telecommunications Funding 48 48 48 48 48 48 48 48
Human Resources 1,525 1,645 1,734 1,712 1,755 1,799 1,844 1,891
Finance 2,865 3,056 3,233 3,180 3,260 3,342 3,426 3,512
Campaign Financing 37 - 46 - 46 - 46 -
Police 29,104 29,593 31,747 31,393 32,183 32,992 33,821 34,672
Fire 15,244 15,470 16,546 16,443 16,856 17,280 17,714 18,160
Public Works 3,940 1,833 1,878 1,878 1,925 1,974 2,023 2,074
Municipal Facilities Fund - 880 880 880 880 880 880 880
Equipment Replacement - 26 26 26 26 26 26 26
Facilities Renovation & Replacement - 1,469 1,550 1,469 1,469 1,469 1,469 1,469
Parks' 3,973 4,404 4,616 4,604 4,720 4,838 4,960 5,085
Arts' 175 543 559 563 577 592 607 622
Real Estate (Open Space) 207 146 152 149 153 157 160 164
Housing/Human Services' 4,740 6,521 6,887 6,927 7,101 7,279 7,462 7,650
Humane Society Bldg Loan 60 94 94 94 94 94 94 94
Community Sustainability 69 902 1,177 949 973 997 1,022 1,048
Police/Fire Old Hire Contribution 247 236 236 235 237 238 239 237
Boulder Junction Phase 1 325 - - - - - - -
Carryovers and Supplementals from Add'l
Revenue - 3,028 - - - - -
Education Excise Tax Programs 4,466 - - - - - -
Adjustment to balance Pay Period 27
Reserve - - (2,044) - - - - -
Sub-Total Uses of Funds $ 84,187 $ 90,414 $ 91,308 $ 92,107 $ 94,269 $ 96,391 $ 98,659 $ 98,988
Debt-
Existing Debt $ 1,682 $ 601 $ - $ - $ - $ - $ - $ -
Pension Obligation Bonds 639 688 686 689 687 686 685 687
CIS Bonds - 2,755 3,995 3,995 3,995 3,994 3,995 3,334
Waste Reduction Project (6400 Arapahoe) 724 438 698 428 423 421 424 424
Sub-Total Debt $ 3,045 $ 4,482 $ 5,379 $ 5,112 $ 5,105 $ 5,101 $ 5,104 $ 4,445
Table 7-01: General Fund, 2013 Fund Financial (Cont.)
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Transfers Out-
Recreation Activity Fund $ 1,482 $ 1,548 $ 1,594 $ 1,581 $ 1,621 $ 1,662 $ 1,703 $ 1,746
Planning and Development Services Fund 2,063 1,977 2,130 2,074 2,126 2,180 2,234 2,291
Affordable Housing Fund 325 325 325 325 325 325 325 325
Library Fund 6,481 6,298 6,511 6,440 6,602 6,768 6,938 7,113
Open Space Fund (Mountain Parks) 1,021 1,026 1,072 1,068 1,095 1,122 1,151 1,180
CAGID and UHGID Funds (Parking Meter
Revenue) 1,664 1,775 1,875 1,750 1,750 1,750 1,750 1,750
CAGID 10th & Walnut debt/costs - - - - - - - -
Utilities Fund (Fire Training Center property)
93 93 93 93 93 93 93 93
Prop and Casualty Fund 41 41 - - - - - -
Transportation Fund (excess Photo
Enforcement Rev) 109 - - - - - - -
Fleet Fund (interfund loan for Valmont
Butte) - - 145 145 145 145 145 145
Misc One-time Transfers 1,415 - - - - - - -
Adjustment to balance Pay Period 27
Reserve - - (290) - - - - -
Sub-Total Transfers Out $ 14,693 $ 13,083 $ 13,455 $ 13,476 $ 13,757 $ 14,045 $ 14,340 $ 14,642
.15% Sales Tax Expenditures- Fund 117 $ 2,945 $ 553 $ - $ - $ - $ - $ - $ -
Sub-Total.15 Sales Tax $ 2,945 $ 553 $ - $ - $ - $ - $ - $ -
Total Uses of Funds $ 104,870 $ 108,532 $ 110,142 $ 110,695 $ 113,131 $ 115,537 $ 118,103 $ 118,075
Current Surplus (Deficit) $ 1,244 $ 1,892 $ (391) $ 1,006 $ 1,257 $ 1,637 $ 2,238 $ (471)
Less One-Time Expenditures $ - $ - $ (1,170) $ - $ - $ - $ - $ -
Annual Surplus (Deficit) 2 $ 1,244 $ 1,892 $ 779 $ 1,006 $ 1,257 $ 1,637 $ 2,238 $ (471)
Carryovers and Supplementals from Fund
Balance $ - $ 6,496 $ - $ - $ - $ - $ - $ -
Encumbrance Carryovers from Fund
Balance - 884 - - - - -
Total Carryovers $ - $ 7,380 $ - $ $ - $ - $ - $ -
N
Use of Pay Period 27 Reserve $ - $ - $ 2,334 $ $ - $ - $ - $ -
Ending Fund Balance Before
Reserves $ 33,344 $ 27,856 $ 25,130 $ 26,136 $ 27,393 $ 29,030 $ 31,268 $ 30,797
Table 7-01: General Fund, 2013 Fund Financial (Cont.)
N
O
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Reserves
Reserved per 10% -15% reserve policy $ 10,382 $ 10,794 $ 16,758 $ 16,516 $ 16,882 $ 11,498 $ 11,754 $ 11,751
Legally restricted fund balance 1,497 1,497 1,497 1,497 1,497 1,497 1,497 1,497
Restricted by Management 1,049 2,687 2,687 2,687 2,687 2,687 2,687 2,687
Wage Accrual Reserve (PP27) 2,438 2,929 1,087 1,543 1,999 2,455 2,911 3,367
Total Designations $ 15,366 $ 17,907 $ 22,029 $ 22,243 $ 23,065 $ 18,137 $ 18,849 $ 19,302
Ending Fund Balance After Designations $ 17,978 $ 9,949 $ 3,101 $ 3,893 $ 4,329 $ 10,893 $ 12,419 $ 11,495
As of 2012 the .15% Sales Tax Fund revenues and allocations are included in total sales/use tax revenue lines and department allocation lines.
2 Due to the expiring Utilities Occupation Tax, 2018 shows an annual deficit. This w ill be addressed either through revenue or expenditure adjustments in the future.
3 Economic Vitality is included in Community Planning and Sustainability as of 2012
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241
Table 7-02: Capital Development Fund, 2013 Fund Financial
N
NJ CAPITAL DEVELOPMENT
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 5,127,649 $ 5,907,062 $ 5,603,011 $ 5,846,870 $ 6,140,050 $ 6,434,544 $ 6,730,339 $ 7,027,427
Sources of Funds
Excise Taxes $ 221,653 134,500 $ 1,000 $ - $ - $ - $ - $ -
Interest - Excise Taxes 85,336 91,141 46,002 35,787 35,534 35,275 35,010 34,737
Impact Fees 489,858 72,000 324,169 324,169 324,169 324,169 324,169 324,169
Interest - Impact Fees 6,283 5,377 4,980 6,176 8,422 10,684 12,961 15,254
Total Sources of Funds $ 803,130 $ 303,018 $ 376,151 $ 366,132 $ 368,126 $ 370,128 $ 372,140 $ 374,160
Uses of Funds
Cost Allocation $ 15,604 $ 16,290 $ 16,339 $ 16,821 $ 17,317 $ 17,828 $ 18,354 $ 18,895
Excise Tax Administration 5,611 5,779 5,953 6,131 6,315 6,505 6,697 6,894
Projects - Excise Tax 2,502 110,000 110,000 50,000 50,000 50,000 50,000 50,000
Adjustments to Base - Impact Fees - 475,000 - - - - - -
Total Uses of Funds $ 23,717 $ 607,069 $ 132,292 $ 72,952 $ 73,632 $ 74,333 $ 75,051 $ 75,790
Ending Fund Balance Before Reserves $ 5,907,062 $ 5,603,011 $ 5,846,870 $ 6,140,050 $ 6,434,544 $ 6,730,339 $ 7,027,427 $ 7,325,797
Reserves
Restricted Reserve - Excise Tax $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,001
Restricted Balance - Excise Tax 4,754,509 4,848,081 4,762,791 4,725,626 4,687,528 4,648,470 4,608,429 4,567,375
Restricted Balance - Impact Fee 652,553 254,930 584,079 914,424 1,247,016 1,581,869 1,918,999 2,258,421
Total Reserves $ 5,907,062 $ 5,603,011 $ 5,846,870 $ 6,140,050 $ 6,434,544 $ 6,730,339 $ 7,027,427 $ 7,325,797
Ending Fund Balance After Reserves $ - $ - $ - $ - $ - $ - $ - $ -
Note:
Excise Tax Minimum Reserve $500,000
Table 7-03: Lottery Fund, 2013 Fund Financial
•
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 1,309,255 $ 1,228,134 $ 80,271 $ 80,961 $ 81,512 $ 82,066 $ 82,624 $ 83,186
Sources of Funds
Intergovernmental Revenues $ 903,480 $ 855,130 $ 836,000 $ 836,000 $ 836,000 $ 836,000 $ 836,000 $ 836,000
Interest Income 22,253 15,106 690 551 554 558 562 566
Total Sources of Funds $ 925,733 $ 870,236 $ 836,690 $ 836,551 $ 836,554 $ 836,558 $ 836,562 $ 836,566
Uses of Funds
Operating-
Habitat Restoration - P & R $ 124,722 $ 125,000 $ 143,000 $ 143,000 $ 143,000 $ 143,000 $ 143,000 $ 143,000
Capital Refurbishment - P & R 89,363 - - - - - - -
Capital-
Playground and Irrigation Renovation 427,647 300,000 200,000 200,000 212,300 212,300 212,300 212,300
Tributary Greenways - Public Works 29,071 150,000 150,000 150,000 125,400 125,400 125,400 125,400
Capital Projects - OSNIP 336,051 425,000 343,000 343,000 355,300 355,300 355,300 355,300
Carryover and Encumbrances - 1,018,099 - - - - - -
Total Uses of Funds $ 1,006,854 $ 2,018,099 $ 836,000 $ 836,000 $ 836,000 $ 836,000 $ 836,000 $ 836,000
Ending Fund Balance $ 1,228,134 $ 80,271 $ 80,961 $ 81,512 $ 82,066 $ 82,624 $ 83,186 $ 83,752
N
W
Table 7-04: Planning and Development Services Fund, 2013 Fund Financial
N
PLANNING AND DEVELOPMENT SERVICES
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 5,748,342 $ 5,685,979 $ 4,539,865 $ 3,778,303 $ 3,524,169 $ 3,549,547 $ 3,570,859 $ 3,588,549
Sources of Funds
General Fund Transfer $ 2,063,374 $ 1,971,097 $ 2,130,365 $ 2,194,276 $ 2,260,104 $ 2,327,907 $ 2,397,745 $ 2,469,677
Restricted Funds' Transfers (Public Works) 715,159 736,614 758,712 781,473 804,918 829,065 853,937 879,555
Restricted Funds' Transfers (Excise Tax
Administration) 28,055 28,897 23,811 24,525 25,261 26,019 26,799 27,603
State Historic Tax Credit 4,201 - - - - - - -
Fees & Permits 5,886,278 5,518,305 5,800,290 5,992,012 6,213,105 6,395,473 6,583,976 6,778,822
Interest on Investments 95,451 154,288 90,797 75,566 70,483 70,991 71,417 71,771
Total Sources of Funds $ 8,792,518 $ 8,409,200 $ 8,803,975 $ 9,067,853 $ 9,373,871 $ 9,649,455 $ 9,933,874 $10,227,428
Uses of Funds
Administrative, Financial and
Communications Services $ 1,749,031 $ 1,735,931 $ 1,814,272 $ 1,819,428 $ 1,874,011 $ 1,930,231 $ 1,988,138 $ 2,047,782
Information Resources 1,071,488 1,172,452 1,259, 674 1,133,836 1,167,851 1,202,887 1,238,974 1,276,143
Comprehensive Planning 863,968 855,362 883,313 883,313 909,812 937,107 965,220 994,176
Land Use Review 961,683 1,008,035 1,325,741 1,243,116 1,105,309 1,138,468 1,172,622 1,207,801
Engineering Review 1,311,358 1,405,107 1,492,097 1,405,090 1,447,243 1,490,660 1,535,380 1,581,442
Floodplain and Wetland Management (11,602) 26,795 26,795 26,795 26,795 26,795 26,795 26,795
Building Construction, Inspection and
Enforcement 1,589,966 1,371,757 1,382,521 1,387,850 1,352,236 1,392,803 1,434,587 1,477,625
Cost Allocation 1,318,989 1,379,454 1,381,124 1,422,558 1,465,234 1,509,191 1,554,467 1,601,101
Carryovers, Encumbrances and
Adjustments to Base - 600,421 - - - - - -
Total Uses of Funds $ 8,854,881 $ 9,555,315 $ 9,565,537 $ 9,321,987 $ 9,348,493 $ 9,628,144 $ 9,916,184 $10,212,866
Ending Fund Balance Before Reserves $ 5,685,979 $ 4,539,865 $ 3,778,303 $ 3,524,169 $ 3,549,547 $ 3,570,859 $ 3,588,549 $ 3,603,111
Reserves
Operating Reserve $ 588,628 $ 551,830 $ 580,029 $ 599,201 $ 621,311 $ 639,547 $ 658,398 $ 677,882
State Historic Tax Credit Fund 10,485 10,485 10,485 10,485 10,485 10,485 10,485 10,485
Pay Period 27 Liability 230,079 282,079 52,602 100,602 148,602 196,602 244,602 292,602
Sick/Vacation/Bonus Accrual Adjustment 270,971 276,390 281,918 287,557 293,308 299,174 305,157 311,261
Total Reserves $ 1,100,163 $ 1,120,785 $ 925,034 $ 997,844 $ 1,073,705 $ 1,145,808 $ 1,218,642 $1,292,231
Ending Fund Balance After Reserves $ 4,585,817 $ 3,419,080 $ 2,853,269 $ 2,526,324 $ 2,475,842 $ 2,425,051 $ 2,369,907 $ 2,310,880
Table 7-05: Affordable Housing Fund, 2013 Fund Financial
AFFORDABLE HOUSING
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 4,604,240 $ 3,938,626 $ 30,254 $ 7,001 $ 8,910 $ 11,823 $ 14,741 $ 17,663
Sources of Funds
Cash In Lieu of Affordable Units $ 904,318 $ 6,376,903 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000
Transfer from General Fund 324,663 324,663 324,663 324,663 324,663 324,663 324,663 324,663
Proceeds from Line of Credit Projects 156,000 156,000 156,000 156,000 - - - -
Interest 73,151 50,000 55,000 30,000 20,000 20,000 20,000 20,000
Loan repayment 45,231 - - - - - - -
Housing Application Fees 3,875 2,000 4,050 4,131 4,214 4,298 4,384 4,472
Other 252,900 - - - - - - -
Total Sources of Funds $ 1,760,138 $ 6,909,566 $ 1,539,713 $ 1,514,794 $ 1,348,877 $ 1,348,961 $ 1,349,047 $ 1,349,135
Uses of Funds
Program Wnagement $ 310,735 $ 315,291 $ 380,332 $ 395,545 $ 411,367 $ 427,822 $ 444,934 $ 462,732
Housing Authority Transfer 34,401 - - - - - - -
Cost Allocation 42,145 44,091 44,130 45,895 47,731 49,640 51,626 53,691
Debt Service on BTV-Fbllard site - - - - - - - -
Housing Project Grants/Funding-
Acquisition, Rehabilitation and 2,038,470 6,532,787 1,138,504 1,071,445 886,866 868,581 849,564 829,785
Affordable Housing Fee Waivers - - - - - - - -
Project Carryover and Encumbrances 37925,770 - - - - - -
Total Uses of Funds $ 2,425,751 $ 10,817,939 $ 1,562,966 $ 1,512,885 $ 1,345,963 $ 1,346,043 $ 1,346,124 $ 1,346,207
Ending Fund Balance Before Reserves $ 3,938,626 $ 30,254 $ 7,001 $ 8,910 $ 11,823 $ 14,741 $ 17,663 $ 20,591
Reserves
Sick/Vacation/Bonus Liability $ 16,512 $ 17,173 $ 2,721 $ 2,830 $ 2,943 $ 3,061 $ 3,183 $ 3,311
Pay Period 27 Reserve 10,281 13,081 4,280 6,080 8,880 11,680 14,480 17,280
Total Reserves $ 26,793 $ 30,254 $ 7,001 $ 8,910 $ 11,823 $ 14,741 $ 17,663 $ 20,591
Ending Fund Balance After Reserves $ 3,911,833 $ - $ - $ - $ - $ - $ - $ -
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.
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Table 7-06: Community Housing Assistance Program Fund, 2013 Fund Financial
N
COMMUNITY HOUSING ASSISTANCE PROGRAM
Q1
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 2,002,935 $ 2,783,852 $ 39,900 $ 19,756 $ 22,293 $ 24,755 $ 27,243 $ 29,759
Sources of Funds
Base Property Tax $ 1,505,468 $ 1,594,506 $ 1,570,851 $ 1,603,415 $ 1,635,484 $ 1,668,193 $ 1,718,239 $ 1,718,239
De-Bruced Property Tax 288,000 384,000 427,440 431,440 440,349 449,156 462,630 462,630
Housing Excise Tax 158,194 100,000 100,000 150,000 150,000 200,000 250,000 250,000
Interest 47,041 50,000 28,290 19,780 15,640 15,640 15,640 15,640
Loan repayment 211,760 120,000 120,000 120,000 120,000 120,000 120,000 120,000
Proceeds from Sale of Units 114,280 - - - - - - -
Other - - - - - - - -
Total Sources of Funds $ 2,324,744 $ 2,248,506 $ 2,246,581 $ 2,324,635 $ 2,361,473 $ 2,452,989 $ 2,566,509 $ 2,566,509
Uses of Funds
Program Management $ 278,661 $ 430,845 $ 493,604 $ 513,348 $ 533,882 $ 555,237 $ 577,447 $ 600,545
Housing Authority Transfer - - - - - - - -
Cost Allocation 36,891 38,658 38,629 40,174 41,781 43,452 45,190 46,998
Excise Tax Administration 5,611 5,779 5,953 6,132 6,316 6,505 6,700 6,901
Housing Project Grants/Funding:
Acquisition, Rehabilitation and 1,222,663 1,755,487 1,728,539 1,762,445 1,777,032 1,845,306 1,934,656 1,909,520
Project Carryover and Encumbrances 2,761,689 - - - - - -
Total Uses of Funds $ 1,543,827 $ 4,992,458 $ 2,266,725 $ 2,322,098 $ 2,359,011 $ 2,450,500 $ 2,563,993 $ 2,563,964
Ending Fund Balance Before Reserves $ 2,783,852 $ 39,900 $ 19,756 $ 22,293 $ 24,755 $ 27,243 $ 29,759 $ 32,304
Reserves
Operating Reserve $ - $ - $ - $ - $ - $ - $ - $ -
SicklVacation/Bonus Reserve 10,688 29,349 15,916 16,553 17,215 17,903 18,619 19,364
Pay Period 27 Reserve 8,751 10,551 3,840 5,740 7,540 9,340 11,140 12,940
Total Reserves $ 19,439 $ 39,900 $ 19,756 $ 22,293 $ 24,755 $ 27,243 $ 29,759 $ 32,304
Ending Fund Balance After Reserves $ 2,764,413 $ - $ - $ - $ - $ - $ - $ -
Note:
There is no requirement for a designated reserve as the CHAPallocation process allows the Housing Project Funding to function as a reserve.
Table 7-07:.25 Cent Sales Tax Fund, 2013 Fund Financial
.25 CENT SALES TAX
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 3,437,691 $ 3,085,100 $ 1,201,925 $ 559,298 $ 684,081 $ 908,383 $ (3,991,354) $ (8,979,842)
Sources of Funds
Sales Tax $ 6,764,245 $ 6,848,798 $ 7,054,262 $ 7,299,045 $ 7,536,264 $ - $ - $ -
Interest 58,902 40,000 20,000 20,000 20,000 - - -
Grants and Donations 212,986 - - - - - - -
Other Revenue 64,824 50,000 50,000 50,000 50,000 - - -
Total Sources of Funds $ 7,100,957 $ 6,938,798 $ 7,124,262 $ 7,369,045 $ 7,606,264 $ - $ - $ -
Uses of Funds
Land Operations and Maintenance $ 1,419,294 $ 1,569,039 $ 1,698,904 $ 1,732,882 $ 1,767,540 $ 1,802,891 $ 1,838,948 $ 1,875,727
Valmont Bike Park Operations 246,224 240,000 188,500 192,270 196,115 200,038 204,038 208,119
Dept. Administration 487,635 550,824 610,432 628,745 647,607 667,036 687,047 707,658
Planning and Project Management 192,130 158,038 199,233 205,210 211,366 217,707 224,238 230,966
Sports Field Maintenance 246,765 592,809 631,703 644,337 657,224 670,368 683,776 697,451
Civic Park Complex 94,100 75,000 75,000 75,000 75,000 - - -
Historical & Cultural 20,636 50,000 50,000 50,000 50,000 - - -
FAM- Ongoing and Major Maintenance 453,843 450,262 450,262 450,262 450,262 450,262 450,262 450,262
Capital Refurbishment Projects 595,950 674,908 650,000 600,000 600,000 600,000 600,000 600,000
Cost Allocation 254,706 268,161 266,705 274,706 282,947 291,436 300,179 309,184
Debt Service 2,176,700 2,194,650 2,196,150 2,190,850 2,193,900 - - -
Capital Improvement Program 1,265,565 686,246 750,000 200,000 250,000 - - -
Carryover and Encumbrances - 1,312,036 - - - - - -
Total Uses of Funds $ 7,453,548 $ 8,821,973 $ 7,766,889 $ 7,244,262 $ 7,381,962 $ 4,899,737 $ 4,988,488 $ 5,079,369
Ending Fund Balance Before Reserves $ 3,085,100 $ 1,201,925 $ 559,298 $ 684,081 $ 908,383 $ (3,991,354) $ (8,979,842) $ (14,059,211)
Reserves
Pay Period 27 Reserve $ 51,311 $ 60,611 $ 21,380 $ 42,760 $ 64,140 $ 85,520 $ 106,900 $ 128,280
Sick/Vacation/Bonus Reserve 180,313 185,722 191,294 197,033 202,944 209,032 215,303 221,762
Total Reserves $ 231,624 $ 246,333 $ 212,674 $ 239,793 $ 267,084 $ 294,552 $ 322,203 $ 350,042
Ending Fund Balance After Reserves $ 2,853,477 $ 955,592 $ 346,624 $ 444,288 $ 641,300 $ (4,285,906) $ (9,302,045) $ (14,409,253)
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Table 7-08: Library Fund, 2013 Fund Financial
N
00
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 621,955 $ 1,219,816 $ 901,625 $ 901,625 $ 901,625 $ 901,625 $ 901,625 $ 901,625
Sources of Funds
Property Tax $ 746,092 $ 823,553 $ 831,789 $ 840,106 $ 856,909 $ 874,047 $ 900,268 $ 927,276
Overdue Fines and Fees 176,987 115,000 120,000 120,000 120,000 120,000 120,000 120,000
Facility Rental 6,479 8,600 8,600 8,600 8,600 8,600 8,600 8,600
Interest on Investment 20,999 15,000 15,000 15,000 15,000 15,000 15,000 15,000
Miscellaneous and Third Party Revenues 49,384 24,000 24,000 24,000 24,000 24,000 24,000 24,000
Grants 45,907 57,509 63,390 64,975 66,599 68,264 69,971 71,720
Transfer from the General Fund 6,481,002 6,276,306 6,511,398 6,673,430 6,830,839 6,991,865 7,147,847 7,307,175
Total Sources of Funds $ 7,526,849 $ 7,319,967 $ 7,574,177 $ 7,746,111 $ 7,921,948 $ 8,101,776 $ 8,285,686 $ 8,473,771
Uses of Funds
Library Administration $ 473,378 $ 644,249 $ 585,227 $ 598,512 $ 612,098 $ 625,992 $ 640,203 $ 654,735
Library Facility Operations 3,825,493 3,916,125 3,790,258 3,876,297 3,964,289 4,054,278 4,146,310 4,240,432
Programs 542,767 520,584 573,162 586,173 599,479 613,087 627,004 641,237
Library Materials 785,258 823,338 805,890 824,184 842,893 862,026 881,594 901,607
Library IT 737,567 837,818 1,221,653 1,249,385 1,277,746 1,306,750 1,336,414 1,366,750
Facility Maintenance 564,526 577,853 597,987 611,561 625,444 639,641 654,161 669,011
Carryover and Encumbrances - 303,214 - - - - - -
Adjustments to Base - 14,977 - - - - - -
Total Uses of Funds $ 6,928,988 $ 7,638,158 $ 7,574,177 $ 7,746,111 $ 7,921,948 $ 8,101,776 $ 8,285,686 $ 8,473,771
Ending Fund Balance Before Reserves $ 1,219,816 $ 901,625 $ 901,625 $ 901,625 $ 901,625 $ 901,625 $ 901,625 $ 901,625
Reserves
Operating Reserve $ 104,585 $ 104,366 $ 106,278 $ 107,268 $ 109,111 $ 110,991 $ 113,784 $ 116,660
Total Reserves $ 104,585 $ 104,366 $ 106,278 $ 107,268 $ 109,111 $ 110,991 $ 113,784 $ 116,660
Ending Fund Balance After Reserves $ 1,115,231 $ 797,259 $ 795,347 $ 794,357 $ 792,514 $ 790,634 $ 787,841 $ 784,966
Note:
Operating reserve equal 10% of Library fund revenues excluding transfers from the general fund.
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249
Table 7-09: Recreation Activity Fund, 2013 Fund Financial
N
V1 RECREATION ACTIVITY
O
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 657,596 $ 714,410 $ 648,186 $ 342,574 $ (76,571) $ (259,954) $ (400,455) $ (547,560)
Sources of Funds
Golf Revenue $ 1,336,784 $ 1,400,000 $ 1,428,000 $ 1,306,560 $ 1,482,691 $ 1,512,345 $ 1,542,592 $ 1,573,444
Reservoir Revenue 879,429 950,000 978,500 1,007,855 1,038,091 1,069,233 1,101,310 1,134,350
Recreation Centers 1,867,070 1,968,000 1,987,680 2,007,557 2,027,632 2,047,909 2,068,388 2,089,072
Recreation Programs 1,668,206 1,650,500 1,683,510 1,717,180 1,751,524 1,786,554 1,822,285 1,858,731
Aquatics 590,730 584,000 579,840 585,638 591,495 597,410 603,384 609,418
Sports 1,186,019 1,182,700 1,206, 354 1,230,481 1,255, 091 1,280,193 1,305,796 1,331,912
Ball Field Rentals 271,419 257,500 250,075 252,576 255,102 257,653 260,229 262,831
Access and Inclusion 223,768 82,500 70,325 71,028 71,739 72,456 73,180 73,912
Recreation Revenue (3,662) 1,740 1,757 1,775 1,792 1,810 1,828 1,847
Interest Income 12,239 7,259 4,425 2,070 1,877 2,852 4,356 6,258
Transfers - General Fund 1,482,017 1,548,474 1,593,634 1,627,000 1,664,000 1,703,000 1,742,000 1,742,000
Transfers - Worker's Compensation Fund 80,000 80,000 95,000 95,000 95,000 95,000 95,000 95,000
Transfers - Transportation Fund 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000
Total Sources of Funds $ 9,607,019 $ 9,725,673 $ 9,892,100 $ 9,917,720 $ 10,249,033 $ 10,439,414 $ 10,633,350 $ 10,791,774
Uses of Funds
Recreation Administration $ 641,724 $ 672,400 $ 713,809 $ 725,187 $ 740,416 $ 755,965 $ 771,840 $ 788,049
Marketing 110,185 114,500 116,905 119,359 121,866 124,425 127,038 129,706
Golf 1,229,601 1,325,541 1,398,194 1,420,957 1,444,198 1,467,927 1,492,155 1,516,891
Reservoir 721,791 772,512 826,735 841,279 856,129 871,291 886,771 902,576
Recreation Centers/ Facilities 2,082,407 2,145,313 2,308,272 2,316,204 2,364,845 2,364,507 2,414,161 2,464,859
Recreation Programs 1,976,677 2,190,006 2,200,236 2,235,249 2,182,189 2,228,015 2,274,803 2,322,574
Aquatics 986,195 1,022,194 1,041,834 1,062,394 1,081, 517 1,100,984 1,120,802 1,140,976
Sports 565,719 691,725 720,667 733,536 746,675 760,090 773,787 787,772
Ball Field Maintenance 305,682 - - - - - - -
Access and Inclusion 905,485 821,352 871,061 882,699 894,580 906,712 919,098 931,744
Transfer - General Fund 24,739 - - - - - - 1
Carryover and Encumbrances - 36,354 - - - - - 1
Total Uses of Funds $ 9,550,205 $ 9,791,897 $ 10,197,713 $ 10,336,865 $ 10,432,416 $ 10,579,916 $ 10,780,455 $ 10,985,148
Table 7-09: Recreation Activity Fund, 2013 Fund Financial (Cont.)
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Ending Fund Balance Before Reserves $ 714,410 $ 648,186 $ 342,574 $ (76,571) $ (259,954) $ (400,455) $ (547,560) $ (740,934)
Reserves
Pay Period 27 Reserve $ 121,290 $ 170,290 $ 45,000 $ 90,000 $ 135,000 $ 180,000 $ 225,000 $ 225,000
Operating Reserve 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,001
Total Reserves $ 171,290 $ 220,290 $ 95,000 $ 140,000 $ 185,000 $ 230,000 $ 275,000 $ 275,001
Ending Fund Balance After Reserves $ 543,120 $ 427,896 $ 247,574 $ (216,571) $ (444,954) $ (630,455) $ (822,560) $ (1,015,935)
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Table 7-10: Climate Action Plan Fund, 2013 Fund Financial
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CLIMATE ACTION PLAN
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 1,057,173 $ 1,354,159 $ 92,260 $ - $ - $ - $ - $ -
Sources of Funds
Climate Action Plan Tax $ 1,837,915 $ 1,780,330 $ 491,275 $ - $ - $ - $ - $ -
Interest 18,583 15,000.00 214 - - - - -
Miscellaneous 20,427 - - - - - - -
Grant Revenue 307,355 51,299 - - - - -
Total Sources of Funds $ 2,184,279 $ 1,846,629 $ 491,489 $ - $ - $ - $ - $ -
Uses of Funds
CAP Program Mgmt $ 136,363 $ 98,905 $ 6,750 $ - $ - $ - $ - $ -
Boulder's Energy Future 393,154 289,728 - - - - - -
CAP Transportation 82,134 100,000 27,000 - - - - -
EECBG Grant 307,454 - - - - - - -
CAP Business 409,492 625,752 240,121 - - - -
CAP Residential 558,696 680,946 217,618 - - - - -
Carryover, Encumbrances and
Adjustments to Base - 1,313,197 - - - - - -
Total Uses of Funds $ 1,887,293 $ 3,108,527 $ 491,489 $ - $ - $ - $ - $ -
Ending Fund Balance Before Reserves $ 1,354,159 $ 92,260 $ 92,260 $ - $ - $ - $ - $ -
Reserves
Pay Period 27 - 2013 Reserve $ 9,500 $ 13,000 $ 5,700 $ - $ - $ - $ - $ -
Sick, Vacation, Liability Reserve 1,637 1,694 1,753 - - - - -
Emergency Reserve 50,000 50,000 50,000 - - - - -
Total Reserves $ 61,137 $ 64,694 $ 57,453 $ - $ - $ - $ - $ -
Ending Fund Balance After Reserves $ 1,293,022 $ 27,566 $ 34,806 $ - $ - $ - $ - $ -
Note:
CAPTax sunsets in March of 2013.
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253
Table 7-11: Open Space and Mountain Parks Fund, 2013 Fund Financial
N
Ln
OPEN SPACE AND MOUNTAIN PARKS
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 18,212,773 $ 15,233,306 $ 12,410,677 $ 12,949,426 $ 15,941,420 $ 21,159,116 $ 25,342,698 $ 32,443,983
Sources of Funds
Net Sales Tax Revenue $ 23,818,703 $ 24,116,437 $ 24,839,930 $ 25,701,875 $ 26,537,186 $ 27,399,645 $ 28,270,954 $ 29,150,150
Investment Income 283,269 325,000 325,000 325,000 325,000 325,000 325,000 325,000
Lease and Miscellaneous Revenue 693,878 485,909 485,909 485,909 485,909 485,909 325,000 325,000
Sale of Property 5,005 - - - - - - -
General Fund Transfer 1,020,565 1,025,753 1,072,174 1,082,896 1,093,725 1,104,662 1,115,709 1,126,866
Grants 25,380 45,000 - - - - - -
Total Sources of Funds $ 25,846,800 $ 25,998,099 $ 26,723,013 $ 27,595,680 $ 28,441,820 $ 29,315,216 $ 30,036,663 $ 30,927,016
Uses of Funds
General Operating Expenditures $ 8,837,903 $ 10,812,149 $ 11,281,871 $ 12,093,310 $ 12,456,110 $ 12,613,270 $ 12,991,668 $ 13,381,418
Increase to 2012 base - - 468,207 - - - - -
Operating Supplemental and Carryover - 118,222 - - - - - -
Administrative Transfer 1,018,953 1,070,853 1,066,954 1,088,293 1,110,059 1,132,260 1,154,905 1,178,003
Capital-Real Estate Acquisition CIP 6,990,772 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000 3,400,000
Capital-Real Estate Acquisition Carryover - 1,176,542 - - - - - -
Capital-Water Rights Acquisition CIP 218,532 200,000 200,000 200,000 200,000 200,000 200,000 200,000
Capital-Water Acquisition Carryover - - - - - - - -
Capital-Arapahoe Pit Augmentation - 10,000 - - - - - -
Capital-South Boulder Creek Instream Flow 15,375 50,000 100,000 100,000 150,000 2,000,000 -
Capital-North TSA - - 50,000 100,000 100,000 100,000 100,000 100,000
Capital-West TSA - 450,000 450,000 450,000 450,000 450,000 450,000 450,000
Capital-West TSA Carryover - 50,000 - - - - - -
Capital-East TSA - - - 50,000 100,000 100,000 100,000
Capital-South TSA - - - - 50,000 100,000
Capital-South TSA Carryover - 150,000 - - - - - -
Capital-Mineral Rights Acquisition - 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Capital-Mineral Acquisition Carryover - 161,184 - - - - - -
Capital-Visitor Infrastructure CIP 299,635 450,000 400,000 350,000 300,000 250,000 200,000 200,000
Capital-VI CIP Carryover - 1,025,958 - - - - - -
Capital-Hghway 93 Underpass 1,235 1,000,000 - - - - - -
Debt Service- BMPA 4,570,376 1,734,407 1,597,457 1,500,969 1,110,243 996,341 395,842 169,282
Debt Service - Bonds & Notes 6,873,488 6,861,413 7,069,775 5,221,113 3,797,712 3,789,762 3,792,962 3,805,763
Total Uses of Funds $ 28,826,268 $ 28,820,728 $ 26,184,264 $ 24,603,685 $ 23,224,124 $ 25,131,634 $ 22,935,377 $ 23,184,466
Table 7-11: Open Space and Mountain Parks Fund, 2013 Fund Financial (Cont.)
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Ending Fund Balance Before Reserves $ 15,233,306 $ 12,410,677 $ 12,949,426 $ 15,941,420 $ 21,159,116 $ 25,342,698 $ 32,443,983 $ 40,186,533
Reserves
OSBT Contingency Reserve $ 5,475,000 $ 5,475,000 $ 5,475,000 $ 5,475,000 $ 5,475,000 $ 5,475,000 $ 5,475,000 $ 5,475,000
Pay Period 27 Reserve 242,270 287,270 82,740 132,740 182,740 232,740 282,740 -
Sick/Vacation/Bonus Reserve 490,000 490,000 490,000 490,000 490,000 490,000 490,000 490,000
Property and Casualty Reserve 400,000 400,000 400,000 400,000 400,000 400,000 400,000 400,000
Acquisition Reserve - - - - 2,000,000 2,000,000 2,000,000 2,000,000
South Boulder Creek Row Reserve 800,000 1,150,000 1,450,000 1,750,000 2,000,000 - - -
Arapahoe Fit Reserve 320,000 - - - - - - -
Highway 93 Underpass Reserve 1,000,000 - - - - - - -
Total Reserves $ 8,727,270 $ 7,802,270 $ 7,897,740 $ 8,247,740 $ 10,547,740 $ 8,597,740 $ 8,647,740 $ 8,365,000
Ending Fund Balance After Reserves $ 6,506,036 $ 4,608,407 $ 5,051,686 $ 7,693,680 $ 10,611,376 $ 16,744,958 $ 23,796,243 $ 31,821,533
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Table 7-12: Airport Fund, 2013 Fund Financial
N
lJ1 . .
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2011 2012 2013 2014 2016 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 470,997 $ 390,015 $ 328,041 $ 698,540 $ 755,235 $ 806,107 $ 834,354 $ 870,270
Sources of Funds
Airport Rental $ 389,343 $ 405,678 $ 417,848 $ 514,863 $ 530,309 $ 546,219 $ 562,605 $ 579,483
Fuel Flowage Fees 8,303 8,303 8,303 8,303 8,303 8,303 8,303 8,303
Federal Grant 1,027,265 - - - - 600,000 - -
State Grant 58,894 - - - - 15,789 - -
Miscellaneous Revenues 541 - - - - - - -
Interest on Investments 7,029 11,084 3,280 6,985 7,552 8,061 8,344 8,703
Sale of Land - - 500,000 - - - -
Estimated Revenue fromATB's & Carryover - 319,440 - - - - - -
Total Sources of Funds $ 1,491,374 $ 744,504 $ 929,431 $ 530,152 $ 546,165 $ 1,178,372 $ 579,252 $ 596,489
Uses of Funds
Airport Management $ 338,020 $ 323,502 $ 433,948 $ 339,451 $ 349,635 $ 360,124 $ 370,927 $ 382,055
Transportation Administration 17,410 25,519 25,875 24,987 25,736 26,508 27,303 28,123
Cost Allocation 94,650 98,907 99,109 109,020 119,922 131,914 145,105 159,616
Capital Improvement Program 1,122,276 - - - - 631,578 - -
Appropriations from ATBs & Carryover - 358,551 - - - - - -
Total Uses of Funds $ 1,572,356 $ 806,479 $ 558,932 $ 473,458 $ 495,293 $ 1,150,124 $ 543,336 $ 569,794
Ending Fund Balance Before Reserves $ 390,015 $ 328,041 $ 698,540 $ 755,235 $ 806,107 $ 834,354 $ 870,270 $ 896,964
Reserves
Designated Reserve $ 112,520 $ 111,982 $ 139,733 $ 118,364 $ 123,823 $ 129,637 $ 135,834 $ 142,448
Sick & Vacation Liability Reserve 8,703 8,964 9,233 9,510 9,795 10,089 10,392 10,704
Pay Period 27 Reserve - 2013 & 2024 4,586 5,836 1,920 3,220 4,520 5,820 7,120 8,420
Total Reserves $ 125,809 $ 126,782 $ 150,886 $ 131,094 $ 138,138 $ 145,546 $ 153,346 $ 161,572
Ending Fund Balance After Reserves $ 264,207 $ 201,259 $ 547,654 $ 624,140 $ 667,968 $ 688,809 $ 716,924 $ 735,392
[This page is intentionally blank.]
257
Table 7-13: Transportation Fund, 2013 Fund Financial
N
U1 TRANSPORTATION
00
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 7,584,664 $ 6,031,632 $ 5,030,836 $ 2,894,097 $ 3,459,314 $ 2,712,510 $ 3,003,004 $ 3,314,130
Sources of Funds
Sales Tax $ 16,198,993 $ 16,401,480 $ 16,893,525 $ 17,479,730 $ 18,047,821 $18,634,375 $ 19,226,948 $ 19,824,906
City-Auto Registrations 247,810 246,318 246,318 246,318 246,318 246,318 246,318 246,318
County Road & Bridge 238,176 232,668 232,668 232,668 232,668 232,668 232,668 232,668
Highway User's Tax 2,420,668 2,411,944 2,411,944 2,411,944 2,411,944 2,411,944 2,411,944 2,411,944
St. Traffic Control & Hwy Maint. & Lands. 202,658 516,938 363,698 363,698 363,698 363,698 363,698 363,698
Reimbursements 260,935 200,000 200,000 200,000 200,000 200,000 200,000 200,000
External Funding 2,292,851 1,683,293 7,159,000 5,591,500 - - - -
Federal/State Grants 238,587 - - - - - - -
Interest on Investments 103,745 78,411 50,308 28,941 34,593 27,125 30,030 33,141
Assessment Revenues 70,093 63,398 63,398 63,398 63,398 63,398 63,398 63,398
Lease Revenue - BTV 99,038 99,038 99,038 99,038 - - - -
Other Miscellaneous 194,246 15,000 15,000 15,000 15,000 15,000 15,000 15,000
Land Disposal Estimates - 565,000 - 1,689,380 - - - -
Transfers from Other Funds 109,408 158,956 - 83,685 83,685
Estimated Revenue fromATB's &
Carryover - 11,470,179 - - - - - -
HOP Reimbursement (RTD) 1,491,947 1,363,602 1,367,432 1,408,455 1,450,708 1,494,230 1,539,057 1,585,228
Total Sources of Funds $24,169,154 $35,506,225 $ 29,102,328 $29,913,754 $23,149,834 $23,688,756 $24,329,061 $24,976,302
Uses of Funds
Operating-
Transportation Planning & Operations $ 7,964,244 $ 8,370,974 $ 8,778,329 $ 8,865,986 $ 9,131,966 $ 9,405,925 $ 9,688,103 $ 9,978,746
Project Management 3,591,277 3,142,933 3,539,667 3,616,962 3,719,471 3,825,055 3,933,807 3,845,821
Transportation Maintenance 4,438,186 4,345,860 4,579,370 4,653,412 4,793,015 4,936,805 5,084,909 5,237,457
Transportation Administration 584,840 809,038 826,409 811,715 836,067 861,149 886,983 913,593
Other Programs 173,274 172,361 176,573 174,674 179,915 185,312 190,872 196,598
Transfers-
Cost Allocation 1,219,851 1,280,955 1,277,316 1,315,635 1,355,105 1,395,758 1,437,630 1,480,759
Forest Glen GID 4,126 4,126 4,334 4,464 4,598 4,736 4,878 5,024
Parks & Recreation 28,000 28,000 28,000 28,000 28,000 28,000 28,000 28,000
HHS 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000
2011 Capital Imrpovement Fund 2,618,000 - - - - - - -
CIP- Boulder Junction 194,392 200,000 200,000 200,000 - - - -
Planning & Development Services Fund 207,909 214,146 220,570 227,187 234,003 241,023 248,253 255,701
Debt Service - Boulder Transit Village 9,606 - - - - - - -
Table 7-13: Transportation Fund, 2013 Fund Financial (Cont.)
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Capital Improvements Program 4,675,482 3,786,500 11,595,500 9,437,500 3,601,500 2,501,500 2,501,500 2,501,500
Appropriations from ATBs & Carryover - 14,139,127 - - - - - -
Total Uses of Funds $ 25,722,186 $ 36,507,020 $ 31,239,067 $ 29,348,537 $ 23,896,638 $ 23,398,262 $ 24,017,935 $ 24,456,198
Ending Fund Balance Before Reserves $6,031,632 $ 5,030,836 $ 2,894,097 $ 3,459,314 $ 2,712,510 $ 3,003,004 $ 3,314,130 $ 3,834,234
Reserves
Sick & Vacation Liability Reserve $ 165,287 $ 170,246 $ 175,353 $ 180,614 $ 186,032 $ 191,613 $ 197,361 $ 203,282
Operating Reserve 475,000 929,070 982,178 995,552 1,014,757 1,044,838 1,075,822 1,097,735
Pay Period 27 Reserve - 2013 & 2024 280,351 330,351 119,860 166,360 212,860 259,360 305,860 352,360
Total Reserves $ 920,638 $ 1,429,666 $ 1,277,391 $ 1,342,525 $ 1,413,649 $ 1,495,811 $ 1,579,043 $ 1,653,377
Ending Fund Balance After Reserves $5,110,994 $ 3,601,170 $ 1,616,706 $ 2,116,789 $ 1,298,861 $ 1,507,193 $ 1,735,087 $ 2,180,857
N
lJl
Table 7-14: Transportation Development Fund, 2013 Fund Financial
N
d'1
O TRANSPORTATION DEVELOPMENT
2011 2012 2013 2014 2015 2016 2017 2018.00
Actual Revised Approved Projected Projected Projected Projected Projected
UNAPPROPRIATED FUND BALANCE
Beginning Fund Balance $ 1,335,992 $ 2,382,318 $ 586,787 $ 587,774 $ 388,357 $ 382,486 $ 375,007 $ 365,844
Sources of Funds
Transportation Excise Tax $ 643,648 $ 600,000 $ 606,000 $ 606,000 $ 606,000 $ 606,000 $ 606,000 $ 606,000
Interest Income 41,557 20,000 11,736 11,755 7,767 7,650 7,500 7,317
External Funding 1,617,694 - - - - - - -
Reimbursements - 100,000 100,000 100,000 100,000 100,000 100,000 100,000
ATB's
Total Sources of Funds $ 2,302,899 $ 720,000 $ 717,736 $ 717,755 $ 713,767 $ 713,650 $ 713,500 $ 713,317
Uses of Funds
Operating Expenditures $ 117,866 $ 178,643 $ 180,621 $ 180,562 $ 182,530 $ 183,506 $ 184,511 $ 185,547
Cost Allocation 9,716 10,163 10,174 10,479 10,794 11,117 11,451 11,794
Excise Tax Administration 5,611 5,779 5,953 6,131 6,315 6,505 6,700 6,901
Capital Improvement Program 1,123,381 520,000 520,000 720,000 520,000 520,000 520,000 720,000
Appropriations from ATBs & Carryover - 1,800,946 - - - - - -
Total Uses of Funds $ 1,256,573 $ 2,515,531 $ 716,748 $ 917,172 $ 719,639 $ 721,129 $ 722,663 $ 924,243
Ending Fund Balance Before Reserves $ 2,382,318 $ 586,787 $ 587,774 $ 388,357 $ 382,486 $ 375,007 $ 365,844 $ 154,918
Reserves
Designated Reserve $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000
No. Boulder Undergrounding 112,860 112,860 112,860 112,860 112,860 112,860 112,860 112,860
Pay Period 27 Reserve - 2013 & 2024 4,386 5,186 2,690 3,790 4,890 5,990 7,090 8,190
Total Reserves $ 142,246 $ 143,046 $ 140,550 $ 141,650 $ 142,750 $ 143,850 $ 144,950 $ 146,050
Ending Fund Balance After Reserves $ 2,240,072 $ 443,741 $ 447,224 $ 246,707 $ 239,736 $ 231,157 $ 220,894 $ 8,868
Table 7-15: Transit Pass General Improvement District Fund, 2013 Fund Financial
TRANSIT PASS GENERAL IMPROVEMENT DISTRICT
2011 2012 2013 2014 2015 2016 2017 2018
Actual Approved Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 4,718 $ 7,298 $ 7,069 $ 6,139 $ 5,139 $ 4,639 $ 4,639 $ 4,639
Sources of Funds
Property Tax $ 8,205 $ 9,374 $ 9,377 $ 9,620 $ 10,443 $ 11,269 $ 11,601 $ 11,942
Specific Ownership Tax 369 369 369 369 369 369 369 369
City of Boulder - ECO Pass Subsidy 4,126 4,126 4,334 4,464 4,598 4,736 4,878 5,024
Interest on Investments 213 109 71 61 51 46 46 46
Total Sources of Funds $ 12,913 $ 13,979 $ 14,151 $ 14,514 $ 15,461 $ 16,421 $ 16,894 $ 17,382
Uses of Funds
RTD ECO Pass Cost $ 9,699 $ 13,753 $ 14,446 $ 14,879 $ 15,325 $ 15,785 $ 16,259 $ 16,747
Rebate Program 635 454 635 635 635 635 635 635
Total Uses of Funds $ 10,334 $ 14,207 $ 15,081 $ 15,514 $ 15,961 $ 16,421 $ 16,894 $ 17,382
Ending Fund Balance $ 7,298 $ 7,069 $ 6,139 $ 5,139 $ 4,639 $ 4,639 $ 4,639 $ 4,639
N
Table 7-16: Boulder Junction Access District (GID) - TDM Fund, 2013 Fund Financial
N
BOULDER •
N
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ - $ - $ 16,395 $ 31,590 $ 59,495 $ 110,566 $ 129,565 $ 95,975
Sources of Funds
Property Tax $ - $ 17,601 $ 17,601 $ 17,601 $ 74,505 $ 99,735 $ 113,784 $ 152,100
Payments In Lieu of Taxes - 31,774 47,800 113,064 122,259 74,279 58,281 36,858
Interest on Investment - - 141 215 405 752 881 653
Total Sources of Funds $ - $ 49,375 $ 65,542 $ 130,880 $ 197,169 $ 174,766 $ 172,946 $ 189,611
Uses of Funds
TDMAdrnin Personnel $ - $ - $ - $ 9,632 $ 10,017 $ 10,417 $ 10,834 $ 11,267
TDMAdrnin NPE - 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
TDM Programs - 32,980 - - - - - -
Eco Pass - - 45,000 66,979 107,933 117,301 163,518 207,176
Car Share - - 1,200 2,035 1,667 340 1,975 1,816
Bike Share - - 1,600 1,986 3,296 3,650 5,241 6,760
Total Uses of Funds $ - $ 32,980 $ 50,347 $ 102,974 $ 146,097 $ 155,768 $ 206,536 $ 252,930
Ending Fund Balance Before Reserves $ - $ 16,395 $ 31,590 $ 59,495 $ 110,566 $ 129,565 $ 95,975 $ 32,656
Reserves
Operating Reserve $ - $ 3,298 $ 5,035 $ 10,297 $ 14,610 $ 15,577 $ 20,654 $ 25,293
Total Reserves $ - $ 3,298 $ 5,035 $ 10,297 $ 14,610 $ 15,577 $ 20,654 $ 25,293
Ending Fund Balance After Reserves $ - $ 13,097 $ 26,555 $ 49,198 $ 95,957 $ 113,988 $ 75,322 $ 7,362
Note:
Activity within this fund began in 2012.
Table 7-17: Community Development Block Grant (CDBG) Fund, 2013 Fund Financial
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG)
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ - $ - $ - $ - $ - $ - $ - $ -
Sources of Funds
Federal Grant Revenue Received $ 741,152 $ - $ - $ - $ - $ - $ - $ -
Current Year Federal Grant - 799,965 719,969 719,969 719,969 719,969 719,969 719,969
Available Prior Years Grant Balances - 580,013 - - - - - -
Total Sources of Funds $ 741,152 $ 1,379,978 $ 719,969 $ 719,969 $ 719,969 $ 719,969 $ 719,969 $ 719,969
Uses of Funds
Program Management $ 136,292 $ 248,059 $ 116,196 $ 115,084 $ 113,927 $ 112,725 $ 111,474 $ 110,173
Cost Allocation 26,547 27,936 27,798 28,910 30,066 31,269 32,520 33,821
Community Development and Housing
Activities 578,313 523,969 575,975 575,975 575,975 575,975 575,975 575,975
Program Carryover and Encumbrances - 580,013 - - - - - -
Total Uses of Funds $ 741,152 $ 1,379,978 $ 719,969 $ 719,969 $ 719,969 $ 719,969 $ 719,969 $ 719,969
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.
N
d>
W
Table 7-18: Home Investment Partnership Grant Fund, 2013 Fund Financial
N
61
HOME INVESTMENT PARTNERSHIP GRANT
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ - $ - $ - $ - $ - $ - $ - $ -
Sources of Funds
Federal Grant Revenue Received $ 784,368 $ - $ - $ - $ - $ - $ - $ -
Current Year Federal Grant - 889,383 800,445 800,445 800,445 800,445 800,445 800,445
Available Prior Years Grant Balances - 2,033,741 - - - - - -
Total Sources of Funds $ 784,368 $ 2,923,124 $ 800,445 $ 800,445 $ 800,445 $ 800,445 $ 800,445 $ 800,445
Uses of Funds
Program Management $ 92,924 $ 60,594 $ 53,448 $ 53,010 $ 52,554 $ 52,081 $ 51,588 $ 51,076
Cost Allocation 10,455 10,957 10,948 11,386 11,841 12,315 12,808 13,320
HOME Consortium to Other Communities 630,979 417,610 375,849 375,849 375,849 375,849 375,849 375,849
Housing Activities 50,010 400,222 360,200 360,200 360,200 360,200 360,200 360,200
Program Carryover and Encumbrances - 2,033,741 - - - - - -
Total Uses of Funds $ 784,368 $ 2,923,124 $ 800,445 $ 800,445 $ 800,445 $ 800,445 $ 800,445 $ 800,445
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.
Table 7-19: Permanent Parks and Recreation Fund, 2013 Fund Financial
PERMANENT PARKS AND RECREATION
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 2,922,811 $ 2,200,846 $ 937,032 $ 635,719 $ 268,098 $ 471,695 $ 345,010 $ 502,211
Sources of Funds
Property Tax $ 2,017,498 $ 2,225,819 $ 2,248,077 $ 2,270,558 $ 2,315,969 $ 2,362,289 $ 2,433,157 $ 2,506,152
Interest 21,360 14,188 7,362 7,362 7,362 7,362 7,362 7,362
Parks Development Excise Taxes 326,607 286,437 - - - - - -
Recreation Development Excise Taxes 81,657 71,613 - - - -
Excise Tax - Land Acquisition 70,024 - - - - - - -
Other Revenues 40,747 20,000 20,000 20,000 20,000 20,000 20,000 20,000
Transfers from Fund 260 - 230,000 - - - - - -
Parkland DEf (Bldr Junction) - 117,552 223,311 23,953 17,348 40,847 23,586
Parkland DEf (City-wide) - 192,325 19,233 38,465 192,325 192,325 161,553 192,325
OSIVVPSale - Kentucky and Papini 671,333 - - - - - - -
Total Sources of Funds $ 3,229,226 $ 3,040,382 $ 2,412,224 $ 2,559,696 $ 2,559,609 $ 2,599,324 $ 2,662,919 $ 2,749,425
Uses of Funds
Operations and Construction Management $ 539,798 $ 753,125 $ 811,200 $ 827,424 $ 843,972 $ 860,852 $ 878,069 $ 895,630
Recreation Renovation and Refurbishment - - - - 400,000 412,000 424,360 437,091
Parks Renovation and Refurbishment - - - - - - - -
Boulder Junction Transfer 66,844 192,325 136,785 261,776 216,278 209,673 57,000 215,911
Capital Refurbishment Projects 638,553 435,658 - - - - - -
2011 Capital Improvement Bond Transfer 230,000 - - - - - - -
Cost Allocation 76,017 80,229 79,598 81,986 84,446 86,979 89,588 92,276
Excise Tax Collection 5,611 5,779 5,953 6,131 6,315 6,505 6,700 6,700
Capital 2,394,368 2,199,327 1,680,000 1,750,000 805,000 1,150,000 1,050,000 800,000
Carryover and Encumbrances - 637,754 - - - - - -
Total Uses of Funds $ 3,951,191 $ 4,304,197 $ 2,713,536 $ 2,927,317 $ 2,356,011 $ 2,726,009 $ 2,505,717 $ 2,447,608
Ending Fund Balance Before Reserves $ 2,200,846 $ 937,032 $ 635,719 $ 268,098 $ 471,695 $ 345,010 $ 502,211 $ 804,028
Reserves
Pay Period 27 Reserve $ 19,681 $ 25,181 $ 10,735 $ 5,500 $ 11,000 $ 16,500 $ 22,000 $ 27,500
Sick/Vacation/Bonus Reserve 56,675 58,375 60,126 61,930 63,788 65,701 67,672 69,703
N Total Reserves $ 76,356 $ 83,556 $ 70,861 $ 67,430 $ 74,788 $ 82,201 $ 89,672 $ 97,203
rn
Ending Fund Balance After Reserves $ 2,124,491 $ 853,476 $ 564,858 $ 200,668 $ 396,907 $ 262,809 $ 412,539 $ 706,825
Table 7-20: Boulder unction Improvement Fund, 2013 Fund Financial
N
BOULDER JUNCTION IMPROVEMENT
dl
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ - $ 946,590 $ 1,277,922 $ 1,117,289 $ 2,195,299 $ 1,709,523 $ 1,360,332 $ 898,365
Sources of Funds
Transportation DET $ - $ - $ 243,716 $ 788,181 $ 49,660 $ 63,830 $ 126,347 $ 73,806
Transportation Use Tax 5,840 257,142 75,875 - 26,836 33,663 5,664 270,510
GF Construction Use Tax 339,892 655,713 193,482 - 68,432 85,840 14,444 689,800
Developer Fees 487,000 - - - - - - -
Parks Impact Fees - - 348,592 682,455 78,910 57,151 134,568 77,704
Parks Use Tax 2,433 107,143 31,615 - 11,182 14,026 2,360 112,712
Transfer - Parkland DET (Bldr Jcn) - - 117,552 223,311 23,953 17,348 40,847 23,586
Transfer - Parkland DET (Cityw ide) 66,844 192,325 19,233 38,465 192,325 192,325 161,553 192,325
Transfer - Transportation CIP 194,392 200,000 200,000 200,000 - - - -
Interest on Investments 2,311 - 10,990 7,598 14,928 11,625 9,250 -
Estimated Revenue from ATB's and
Carryover - 93,079 - - - - - -
Total Sources of Funds $ 1,098,712 $ 1,505,402 $ 1,241,055 $ 1,940,010 $ 466,225 $ 475,809 $ 495,033 $ 1,440,443
Uses of Funds
Adopted Key Public Improvements
Transportation
Development Coordination $ 152,122 $ 125,000 $ 125,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000 $ 75,000
Trafic Signals - 124,800 - - - - 532,000 -
Junction Place Enhancements -
Pearl to Goose Creek - - 1,082,000 - - - - -
Junction Place Enhancements -
Goose Creek to Bluff - - - - 877,000 - - -
Parks
Pocket Park - - 194,688 - - 750,000 350,000 350,000
Historic Depot - - - 787,000 - -
Rail Plaza - - - - - - 374,000
Appropriations from ATBs & Carryover - 924,270 - - - - - -
Total Uses of Funds $ 152,122 $ 1,174,070 $ 1,401,688 $ 862,000 $ 952,000 $ 825,000 $ 957,000 $ 799,000
Ending Fund Balance $ 946,590 $ 1,277,922 $ 1,117,289 $ 2,195,299 $ 1,709,523 $ 1,360,332 $ 898,365 $ 1,539,808
Table 7-21: 2011 Capital Improvement Bond Fund, 2013 Fund Financial
2011 CAPITAL IMPROVEMENT BOND
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ - $ 3,177,039 $ 39,324,595 $ 18,710,743 $ 7,172,944 $ 7,172,944 $ 7,172,944 $ 7,172,944
Sources of Funds
Transfer from Downtown Commercial
District $ 300,000 $ - $ - $ $ - $ - $ - $ -
Transfer from Facility Rennovation and
Replacement Fund 40,000 - - - - - - -
Transfer from Permanent Parks and
Recreation Fund 230,000 - - - - - - -
Transfer from Transportation Fund 2,618,000 - - - - - -
Transfer fromthe General Fund 2,500 281,229 - - - -
Interest Income 2,545 506,094 146,000 - - - -
Capital Improvement Bond Proceeds - 54,495,675 - - - - - -
Total Sources of Funds $ 3,193,045 $54,776,904 $ 506,094 $ 146,000 $ - $ - $ - $ -
Uses of Funds
Capital Improvement Bond Capital Projects $ 16,006 $ 15,438,848 $ 21,119,946 $ 11,683,799 $ - $ - $ - $ -
Repayment to Dow ntow n Commercial - 300,000 - - - - -
Repayment to Facility Rennovation and - 40,000 - - - - - -
Repayment to Permanent Parks and - 230,000 - - - - - -
Repayment to Transportation Fund - 2,618,000 - - - - - -
Repayment to General Fund - 2,500 - - - - - -
Total Uses of Funds $ 16,006 $ 18,629,348 $ 21,119,946 $ 11,683,799 $ - $ - $ - $ -
Ending Fund Balance Before Reserves $ 3,177,039 $39,324,595 $ 18,710,743 $ 7,172,944 $ 7,172,944 $ 7,172,944 $ 7,172,944 $ 7,172,944
Total Reserves $ - $ - $ - $ - $ - $ - $ - $ -
Ending Fund Balance After Reserves $ 3,177,039 $39,324,595 $ 18,710,743 $ 7,172,944 $ 7,172,944 $ 7,172,944 $ 7,172,944 $ 7,172,944
Note The fund balance show n in years 2015 through 2018 is expected to be spent on bond appropriate capital projects. These projects have not yet been identified, so the
amount is shown in Fund Balance though appropriations for all bond proceeds have already been made. All bond proceeds have been appropriated in 2012. Expenditure
amounts shown in 2013 and 2014 are anticipated carryovers of bond proceeds.
N
v
Table 7-22: Water Utility Fund, 2013 Fund Financial
N
M
00 WATER UTILITY
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning of Year Fund Balance $37,601,841 $37,315,810 $ 29,271,211 $29,196,734 $31,610,699 $32,822,830 $ 31,123,522 $ 30,210,984
Sources of Funds
Operating
Sale of Water to General Cust $ 20,122,039 $ 20,148,607 $ 20,794,356 $ 21,460,807 $ 22,363,662 $ 23,304,508 $ 24,284,946 $ 25,306,641
Projected Rate Increase - 604,458 623,831 858,432 894,546 932,180 971,398 1,012,266
Bulk/Irrigation Water Sales 236,786 148,500 148,750 139,750 141,750 141,750 141,750 141,750
Hydroelectric Revenue 2,461,402 2,300,000 2,775,000 2,775,000 2,775,000 2,775,000 2,775,000 2,775,000
Miscellaneous Operating Revenues 96,169 25,000 25,000 25,000 25,000 25,000 25,000 25,000
Non-Operating
Plant Investment Fees 3,095,461 1,000,000 2,500,000 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000
Connection Charges 128,303 130,000 130,000 130,000 130,000 130,000 130,000 130,000
Special Assessments 255,017 5,000 5,000 5,000 5,000 5,000 5,000 5,000
State & Federal Grants 799,049 654,105 - - - - - -
Interest on Investments 612,291 420,000 439,068 437,951 632,214 820,571 778,088 906,330
Rent, assessments and other misc revenues 53,696 19,000 19,500 20,000 20,500 20,500 20,500 20,500
Sale of Real Estate - Yards Masterplan - 196,500 - - - - - -
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 19,171,728 - - - - 12,910,000 - 40,780,000
Total Sources of Funds $47,124,726 $25,743,956 $27,553,290 $27,944,725 $29,080,457 $43,157,295 $31,224,467 $ 73,195,271
Uses of Funds
Operating
Administration $ 868,880 $ 822,268 $ 856,126 $ 867,020 $ 893,031 $ 919,822 $ 947,417 $ 975,839
Planning and Project Management 472,945 580,209 598,131 605,742 623,915 642,632 661,911 681,768
Water Resources and Hydroelectric
Operations 2,087,619 2,087,190 2,072,539 2,098,913 2,161,880 2,226,736 2,293,539 2,362,345
Water Treatment 4,348,451 4,366,823 4,542,312 4,600,114 4,738,118 4,880,261 5,026,669 5,177,469
Water Quality and Environmental Svcs 826,319 895,207 966,796 979,099 1,008,472 1,038,726 1,069,888 1,101,984
Water Conservation 342,902 439,379 461,996 467,875 481,911 496,369 511,260 526,597
System Maintenance 3,070,672 3,071,559 3,233,373 3,274,519 3,372,754 3,473,937 3,578,155 3,685,500
Windy Gap Payment 2,381,558 2,541,910 2,556,836 2,596,250 2,714,004 2,776,959 2,341,075 336,000
Sick and Vacation Accrual (98,743) 100,000 100,000 101,273 104,311 107,440 110,663 113,983
Debt
BRWTP 1996 Revenue Bond; Refunding in
2006 848,752 854,690 854,438 856,594 857,709 858,531 - -
Table 7-22: Water Utility Fund, 2013 Fund Financial (Cont.)
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Refunding of the 1999 and 2000 Revenue
Bonds 2,507,921 2,506,088 2,511,421 2,523,521 2,522,054 2,517,388 2,524,233 2,524,650
Lakewood 2001 Rev Bond; Refunded in 2012 21,336,915 2,052,608 2,057,650 2,057,000 2,065,733 2,065,950 2,065,333 2,072,083
Projected Bond-Betasso WTPImprovements - - - - - 1,125,410 1,125,410 1,125,410
Projected Bond-NCWCD Conveyance Line - - - - - - - 2,508,360
Projected Bond - Barker Dam - - - - - 710,445
Projected Bond-Barker Dam Hydro Facility - - - - - - - 336,250
Transfers
Cost Allocation 1,153,926 1,214,752 1,208,285 1,268,699 1,332,134 1,398,741 1,468,678 1,542,112
Planning & Development Services 194,526 200,362 206,373 212,564 218,941 225,509 232,274 239,243
General Fund - City Attorney - - 31,893 32,850 33,835 34,850 35,896 36,973
Capital 6,969,370 3,746,754 5,469,598 3,090,000 4,843,835 8,053,536 8,255,268 4,462,013
Projected Bond - Betasso WTP IMP - - - - - 11,996,245 - -
Projected Bond - NCWCD Conveyance - - - - - - 27,374,690
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 - 8,408,756 - - - - - -
Total Uses of Funds $47,312,014 $33,888,555 $ 27,727,767 $25,632,033 $27,972,637 $44,964,042 $32,247,669 $69,582,311
Sick/Vacation Accrual Adjustment $ (98,743) $ 100,000 $ 100,000 $ 101,273 $ 104,311 $ 107,440 $ 110,663 $ 113,983
Ending Fund Balance Before Reserves $37,315,810 $29,271,211 $ 29,196,734 $31,610,699 $32,822,830 $31,123,522 $30,210,984 $ 33,937,927
Reserves
Bond Reserve $ 2,934,796 $ 2,934,796 $ 2,934,796 $ 2,934,796 $ 2,934,796 $ 4,060,206 $ 3,206,839 $ 6,761,904
Lakewood Pipeline Remediation Reserve 13,172,885 14,039,542 14,932,560 15,588,815 16,528,955 17,497,690 18,495,890 19,524,451
Lakewood/USFS Damage Claims Reserve 100,000 100,000 - - - - - -
Sick/Vacation/Bonus Reserve 632,868 651,854 671,410 691,552 712,299 733,667 755,677 778,348
Pay Period 27 Reserve 236,947 287,947 112,400 163,400 214,400 265,400 316,400 367,400
Operating Reserve 3,912,264 4,079,915 4,208,665 4,276,229 4,420,826 4,555,496 4,569,356 4,194,953
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 Reserves $22,989,760 $24,094,054 $ 24,859,830 $25,654,792 $26,811,276 $29,112,459 $29,344,163 $ 33,627,057
fV Ending Fund Balance After Reserves $14,326,050 $ 5,177,157 $ 4,336,904 $ 5,955,907 $ 6,011,554 $ 2,011,063 $ 866,821 $ 310,870
M
Note:
Operating reserve levels are based on industry standards and maintained for revenue bonds, revenue fluctuations and the capital intensive nature of the utility.
Table 7-23: Wastewater Utility Fund, 2013 Fund Financial
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WASTEWATER UTILITY
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $23,529,132 $20,374,795 $ 10,157,032 $ 8,787,396 $ 8,002,117 $ 5,641,385 $ 5,702,658 $ 5,210,387
Sources of Funds
Operating
Sewer Charges to General Customers $12,807,155 $12,365,296 $ 12,761,728 $13,426,614 $14,126,140 $14,862,112 $15,636,428 $16,921,117
Projected Rate Increase - 370,959 638,086 671,331 706,307 743,106 1,250,914 1,353,689
Surcharge/ Pretreatment Fees 122,421 118,000 118,000 118,000 118,000 118,000 118,000 118,000
Non-Operating
Plant Investment Fees 897,564 250,000 700,000 450,000 450,000 450,000 450,000 450,000
Connection Charges 5,300 10,000 10,000 10,000 10,000 10,000 10,000 10,000
Special Assessments 242,950 5,000 5,000 5,000 5,000 5,000 5,000 5,000
Federal & State Grants - 33,000 - - - - - -
Interest on Investments 410,861 202,866 203,141 219,685 240,064 169,242 171,080 156,312
Rent and Other Miscellaneous Revenue 32,780 1,500 1,500 1,500 1,500 1,500 1,500 1,500
Sale of Real Estate - Yards Nlasterplan - 98,250 - - - - - -
Transfer from Other Funds 567,318 - - - - - -
Bond Proceeds - - - - - - -
Total Sources of Funds $14,519,031 $14,022,189 $ 14,437,455 $14,902,129 $15,657,011 $16,358,959 $17,642,922 $19,015,618
Uses of Funds
Operating
Administration $ 532,615 $ 513,361 $ 535,433 $ 541,994 $ 558,254 $ 575,002 $ 592,252 $ 610,019
Planning and Project Management 180,451 341,994 351,533 355,841 366,516 377,511 388,837 400,502
Wastewater Quality & Environmental Svcs 944,669 1,046,496 1,113,978 1,127,629 1,161,458 1,196,301 1,232,190 1,269,156
System Maintenance 1,703,957 1,706,837 1,752,316 1,773,789 1,827,003 1,881, 813 1,938,267 1,996,415
Wastew ater Treatment 4,772,174 5,209,794 5,300,593 5,365,546 5,526,513 5,692,308 5,863,077 6,038,970
Sick/Vacation Accrual (9,717) 75,000 75,000 75,919 78,197 80,543 82,959 85,448
Debt
WWTP Improvements 2005 Revenue Bond 3,550,367 3,546,533 3,544,883 3,543,496 3,519,913 3,502,288 3,480,163 3,459,525
2006 Refunding of the 1992 Marshall Landfill Bond 165,568 175,454 - - - - - -
WWTP W, Digester, Headworks Imp 2010 Rev
Bond 674,688 671,879 673,963 670,854 672,638 673,863 670,938 672,700
Transfers
Cost Allocation 827,766 870,993 866,761 910,099 955,604 1,003,384 1,053,553 1,106,231
Planning & Development Services 195,118 200,971 207,000 213,210 219,606 226,194 232,980 239,969
General Fund - Utilities Attorney 10,631 10,950 11,279 11,617 11,966 12,325
Capital Improvement Program 1,952,061 1,650,000 1,450,000 1,174,000 3,198,960 1,157,405 2,670,970 2,617,994
Table 7-23: Wastewater Utility Fund, 2013 Fund Financial (Cont.)
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
2011 Bond-W, Digester, Headworks IMP 2,173,934 7,226,921 - - - - - -
Carryover, Encumbrances and Adjustments to
Base - 1,078,719 - - - - - -
Total Uses of Funds $17,663,651 $ 24,314,952 $ 15,882,091 $15,763,327 $18,095,940 $16,378,228 $18,218,152 $18,509,253
SickNacation Accrual Adjustment $ (9,717) $ 75,000 $ 75,000 $ 75,919 $ 78,197 $ 80,543 $ 82,959 $ 85,448
Ending Fund Balance Before Reserves $20,374,795 $10,157,032 $ 8,787,396 $ 8,002,117 $ 5,641,385 $ 5,702,658 $ 5,210,387 $ 5,802,199
Reserves
Bond Reserves $ 840,389 $ 840,389 $ 670,139 $ 670,139 $ 670,139 $ 670,139 $ 670,139 $ 670,139
Sick/Vacation/Bonus Reserve 550,969 567,498 584,523 602,059 620,120 638,724 657,886 677,622
Pay Period 27 Reserve 191,891 237,891 103,480 142,480 181,480 220,480 259,480 298,480
Operating Reserve 2,286,758 2,491,362 2,553,311 2,593,744 2,676,107 2,761,168 2,849,020 2,939,759
Capital Reserve 500,000 500,000 500,000 500,000 500,000 500,000 500,000 500,000
Total Reserves $ 4,370,007 $ 4,637,140 $ 4,411,453 $ 4,508,422 $ 4,647,847 $ 4,790,511 $ 4,936,525 $ 5,086,000
Ending Fund Balance After Reserves $16,004,788 $ 5,519,893 $ 4,375,942 $ 3,493,695 $ 993,538 $ 912,147 $ 273,862 $ 716,199
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.
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Table 7-24: Stormwater/Flood Management Fund, 2013 Fund Financial
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N STORMWATER/FLOOD MANAGEMENT UTILITY
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $11,664,900 $13,589,968 $ 6,997,149 $ 6,729,239 $ 6,571,664 $ 5,310,033 $ 4,544,175 $ 3,460,338
Sources of Funds
Operating
Service Charge Fees $ 4,854,136 $ 5,136,442 $ 5,146,715 $ 5,311,719 $ 5,482,012 $ 5,657,766 $ 5,839,154 $ 6,026,357
Projected Rate Increases - - 154,401 159,352 164,460 169,733 175,175 180,791
Non-Operating
Plant Investment Fees 701,347 200,000 500,000 500,000 500,000 500,000 500,000 500,000
Urban Drainage District Funds 163,119 575,000 375,000 - 250,000 250,000 250,000 257,500
State and Federal Grants 89,502 - 600,000 2,000,000 - - - -
Interest on Investments 214,231 150,000 139,943 168,231 197,150 159,301 136,325 103,810
Intergovernmental Transfers (KICP) 132,769 150,000 154,500 159,135 163,909 168,826 173,891 179,108
Rent and other miscellaneous revenue 47,485 40,000 40,000 40,000 40,000 40,000 5,000 5,000
Miscellaneous nonrecurring revenue - - - - - - - -
Sale of Real Estate - Yards Masterplan - 98,250 - - - - - -
Projected Bonds - - - - 5,015,000 - - -
Total Sources of Funds $ 6,202,589 $ 6,349,692 $ 7,110,559 $ 8,338,436 $ 11,812,532 $6,945,626 $ 7,079,545 $ 7,252,565
Uses of Funds
Operating
Administration $ 413,218 $ 390,931 $ 409,197 $ 413,871 $ 426,287 $ 439,075 $ 452,248 $ 465,815
Planning and Project Management 960,960 1,047,250 1,069,829 1,082,048 1,114,510 1,147,945 1,182,383 1,217,855
Stormw ater Contract Management 25,000 49,442 49,442 50,007 51,507 53,052 54,644 56,283
Storn-water Quality and Education 852,324 918,312 938,603 949,323 977,803 1,007,137 1,037,351 1,068,472
System Maintenance 727,381 787,173 826,512 835,952 861,031 886,862 913,468 940,872
Sick/Vacation Accrual 4,820 50,000 50,000 50,571 52,088 53,651 55,260 56,918
Debt
Goose Creek 1998 Revenue Bond - - - - - - - -
Refunding of the Goose Creek 1998
Revenue Bond 388,667 387,258 390,742 384,042 387,038 381,675 386,138 380,175
Projected Bond - South Boulder Creek - - - - 437,065 437,065 437,065 437,065
Projected Bond - Boulder Transit Village - - - - - - - -
Transfers
Cost Allocation 201,742 212,932 211,245 221,807 232,898 244,542 256,770 269,608
Planning & Development Services 117,606 121,134 124,768 128,511 132,366 136,337 140,428 144,640
General Fund - Utilities Attorney - - 10,631 10,950 11,278 11,617 11,965 12,324
Table 7-24: Stormwater/Flood Management Fund, 2013 Fund Financial (Cont.)
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Capital 590,623 2,147,500 3,347,500 4,419,500 3,867,380 2,966,175 3,290,922 2,616,659
Projected Bond - South Boulder Creek - - - - 4,500,000 - - -
Projected Bond Issuance Costs - - - - 75,000 - - -
Encumbrances, Carryover and
Adjustments - 6,880,579 - - - - - -
Total Uses of Funds $ 4,282,341 $ 12,992,511 $ 7,428,469 $ 8,546,583 $ 13,126,251 $ 7,765,134 $ 8,218,642 $ 7,666,686
Sick and Vacation Accrual Adjustment $ 4,820 $ 50,000 $ 50,000 $ 50,571 $ 52,088 $ 53,651 $ 55,260 $ 56,918
Ending Fund Balance Before Reserves $ 13,589,968 $ 6,997,149 $ 6,729,239 $ 6,571,664 $ 5,310,033 $ 4,544,175 $ 3,460,338 $ 3,103,136
Reserves
Bond Reserves $ 324,984 $ 324,984 $ 324,984 $ 324,984 $ 762,019 $ 762,019 $ 762,019 $ 437,035
Post Flood Property Acquisition 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000 1,050,000
Sick/Vacation/Bonus Reserve 64,069 65,991 67,971 70,010 72,110 74,274 76,502 78,797
Pay Period 27 Reserve 53,817 65,317 21,480 34,480 47,480 60,480 73,480 86,480
Operating Reserve 825,763 894,294 922,557 935,760 964,942 995,055 1,026,129 1,058,197
Capital Reserve 200,000 200,000 200,000 200,000 200,000 200,000 200,000 200,000
Total Reserves $ 2,518,633 $ 2,600,586 $ 2,586,992 $ 2,615,234 $ 3,096,551 $ 3,141,827 $ 3,188,130 $ 2,910,509
Ending Fund Balance After Reserves $11,071,335 $ 4,396,563 $ 4,142,248 $ 3,956,430 $ 2,213,481 $ 1,402,348 $ 272,208 $ 192,627
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.
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Table 7-25: Downtown Commercial District Fund, 2013 Fund Financial
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A DOWNTOWN COMMERCIAL DISTRICT
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 2,399,134 $ 3,305,492 $ 2,355,733 $ 3,171,455 $ 3,484,228 $ 3,727,370 $ 3,992,919 $ 4,180,033
Sources of Funds
Property/Owner. Tax $ 1,092,447 $ 1,064,829 $ 1,085,126 $ 1,106,829 $ 1,128,966 $ 1,151,545 $ 1,174,577 $ 1,198,068
Short Term Fees 1,548,332 1,429,125 1,455,125 1,468,345 1,481,697 1,495,183 1,508,803 1,522,560
Long Term Fees 2,400,656 2,454,480 2,489,160 2,588,166 2,588,166 2,691,693 2,691,693 2,714,989
Meterhood & Tokens 40,486 35,000 35,000 35,000 35,000 35,000 35,000 35,000
Interest 42,008 27,043 34,602 21,566 34,842 37,274 39,929 41,800
Rental Income 141,893 166,000 185,000 186,840 188,698 190,575 192,471 194,386
Miscellaneous 35,843 18,950 21,138 21,227 21,316 21,406 21,497 21,590
Transfers In Meters 1,350,000 1,400,000 1,475,000 1,475,000 1,475,000 1,475,000 1,475,000 1,475,000
10th/Walnut - Property, Sales,
Accommodations and TIF 1,521,654 1,398,000 1,462,295 - - - - -
10th/Walnut- other Revenue 15,384 38,380 38,764 39,151 39,543 39,938 40,338 40,741
Total Sources of Funds $ 8,188,703 $ 8,031,807 $ 8,281,210 $ 6,942,124 $ 6,993,229 $ 7,137,615 $ 7,179,308 $ 7,244,134
Uses of Funds
Operating:-
Parking Operations $ 1,702,974 $ 1,847,177 $ 1,921,807 $ 1,977,721 $ 2,035,452 $ 2,095,065 $ 2,156,626 $ 2,220,205
Major Maintenance/Improvements - Parking 86,761 250,000 250,000 250,000 250,000 250,000 250,000 250,000
Dow ntow n & University Hill Management
Division 889,966 957,423 994,184 1,025,699 1,058,310 1,092,057 1,126,982 1,163,129
Eco-Pass Program 796,720 792,173 793,125 808,988 825,167 841,671 858,504 875,674
Major Maintenance/Improvements -
Downtown 480,623 225,000 225,000 227,000 229,040 231,121 233,243 235,408
Sick/Vacation Accrual 915 12,555 12,555 13,057 13,579 14,123 14,688 15,275
Capital Replacement Reserve 165,675 165,675 165,675 165,675 165,675 165,675 165,675 165,675
Debt-
Series 1998 1,005,817 1,007,283 1,008,000 1,012,910 1,016,920 1,021,498 1,024,093 1,030,013
Series 2003 (10th and Walnut) 920,118 922,234 927,752 927,399 930,883 931,568 928,791 929,938
Transfers-
Cost Allocation 219,053 231,199 229,373 233,960 238,639 243,412 248,280 253,246
Mall Improvements - Payback to GF 43,549 - - - - - - -
Transfer to Boulder Junction - Loan 20,000 - -
Carryover, Encumbrances and Adjustments - 1,667,716 - - -
Excess TIF to City of Boulder 951,090 915,686 950,572 - - - - -
Total Uses of Funds $ 7,283,260 $ 8,994,121 $ 7,478,043 $ 6,642,409 $ 6,763,666 $ 6,886,189 $ 7,006,883 $ 7,138,563
Less: Sick/Vacation Accrual Adjustment $ (915) $ (12,555) $ (12,555) $ (13,057) $ (13,579) $ (14,123) $ (14,688) $ (15,275)
Ending Fund Balance Before Reserves $ 3,305,492 $ 2,355,733 $ 3,171,455 $ 3,484,228 $ 3,727,370 $ 3,992,919 $ 4,180,033 $ 4,300,879
Table 7-25: Downtown Commercial District Fund, 2013 Fund Financial (Cont.)
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Reserves
Designated Reserve $ 412,363 $ 425,000 $ 436,235 $ 446,814 $ 457,722 $ 468,971 $ 480,572 $ 492,537
Pay Period 27 - 2013 Reserve 49,970 60,936 72,736 84,236 95,736 107,236 118,736 130,236
Sick and Vacation Liability Reserve 106,043 130,670 143,225 156,282 169,862 183,984 198,672 213,947
Reserve-CAGID 10th and Walnut Debt Service 285,089 285,089 285,089 285,089 285,089 285,089 285,089 285,089
Total Reserves $ 853,465 $ 901,695 $ 937,285 $ 972,421 $ 1,008,409 $ 1,045,280 $ 1,083,069 $ 1,121,809
Ending Fund Balance After Reserves $ 2,452,026 $ 1,454,038 $ 2,234,171 $ 2,511,806 $ 2,718,961 $ 2,947,639 $ 3,096,964 $ 3,179,070
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Table 7-26: University Hill Commercial District Fund, 2013 Fund Financial
N
V UNIVERSITY HILL COMMERCIAL DISTRICT
dl
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 685,785 $ 722,624 $ 711,945 $ 705,316 $ 684,276 $ 649,815 $ 600,995 $ 535,117
Sources of Funds
UHGID Sources
Property Tax $ 25,967 $ 27,575 $ 28,127 $ 28,690 $ 29,264 $ 29,849 $ 30,446 $ 31,055
Ow nership Tax 1,220 1,500 1,500 1,500 1,500 1,500 1,500 1,500
14th Street Lot-Meters 58,240 66,000 66,000 66,000 66,000 66,000 66,000 66,000
Pleasant Lot--Meters 16,856 14,500 15,000 15,000 15,000 15,000 15,000 15,000
Pleasant Lot--Permits 37,991 37,996 37,996 39,896 39,896 41,891 41,891 43,986
Parking Products - Meterhoods/Tokens 4,576 1,260 2,100 2,100 2,100 2,100 2,100 2,100
Interest and Mscellaneous 5,491 3,644 1,847 1,439 2,053 1,949 1,803 1,605
City of Boulder General Fund Transfers
On-Street Meters $ 314,000 $ 260,000 $ 260,000 $ 260,000 $ 260,000 $ 260,000 $ 260,000 $ 260,000
University Ave Meters (beginning 7/1/11) - 115,000 140,000 140,000 140,000 140,000 140,000 140,000
13th & Pennsylvania Lot - Meters 55,805 - - - - - - -
Parking Products - Meterhoods/Tokens 11,768 7,605 3,900 3,900 3,900 3,900 3,900 3,900
Interest and Mscellaneous 12,043 8,504 4,311 3,357 4,790 4,549 4,207 3,746
Total Sources of Funds $ 543,957 $ 543,584 $ 560,781 $ 561,882 $ 564,503 $ 566,738 $ 566,847 $ 568,892
Uses of Funds
UHGID Uses
Parking Operations Personnel $ 104,771 $ 103,347 $ 120,809 $ 125,641 $ 130,667 $ 135,894 $ 141,330 $ 146,983
Parking Operations NonPersonnel 75,642 51,794 76,675 78,209 79,773 81,368 82,995 84,655
Capital Major Maintenance/Improvements - 10,000 10,000 10,000 10,000 10,000 10,000 10,000
Capital Replacement Reserve 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000
DUHMD/Admin Personnel 33,290 36,172 38,001 39,521 41,102 42,746 44,456 46,234
DUHMD/Adrrin Non Personnel 13,822 10,034 10,034 10,235 10,439 10,648 10,861 11,078
Eco-Pass Program - 675 675 675 675 675 675 675
Sick/Vacation Accrual 364 1,254 1,254 1,304 1,356 1,411 1,467 1,526
Cost Allocation 27,083 24,237 23,632 24,105 24,587 25,079 25,581 26,093
Table 7-26: University Hill Commercial District Fund, 2013 Fund Financial (Cont.)
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
City of Boulder General Fund Uses
Parking Operations Personnel $ 39,758 $ 46,338 $ 40,840 $ 42,474 $ 44,173 $ 45,939 $ 47,777 $ 49,688
Parking Operations Non Personnel 67,372 81,468 67,586 68,938 70,316 71,723 73,157 74,620
DUHMD/Adrnin Personnel 67,589 73,440 77,154 80,240 83,450 86,788 90,259 93,870
DUHMD/Adnin Non Personnel 46,336 20,372 20,372 20,779 21,195 21,619 22,051 22,492
Special Studies and Consultants 50,000 39,000 39,000 39,000 39,000 39,000 39,000
Marketing/Economic Vitality 4,400 10,000 10,000 10,000 10,000 10,000 10,000 10,000
Sick/Vacation Accrual 243 1,069 1,069 1,112 1,156 1,202 1,251 1,301
Cost Allocation 18,055 23,286 23,632 24,105 24,587 25,079 25,581 26,093
Carryovers & Encumbrances 4,100 - - - - - -
Total Uses of Funds $ 507,725 $ 556,586 $ 569,733 $ 585,337 $ 601,476 $ 618,171 $ 635,442 $ 653,309
Sick/Vacation Accrual Adjustment $ (607) $ (2,323) $ (2,323) $ (2,416) $ (2,513) $ (2,613) $ (2,718) $ (2,826)
Ending Fund Balance Before Reserves $ 722,624 $ 711,945 $ 705,316 $ 684,276 $ 649,815 $ 600,995 $ 535,117 $ 453,527
Reserves
Operating Reserve $ 126,931 $ 139,147 $ 142,433 $ 146,334 $ 150,369 $ 154,543 $ 158,860 $ 163,327
Pay Period 27 - Reserve 7,914 9,814 11,714 13,714 15,714 17,714 19,714 21,714
Sick/Vacation/Bonus Reserve 18,302 20,625 22,948 25,364 27,876 30,490 33,207 36,033
Total Reserves $ 153,147 $ 169,586 $ 177,095 $ 185,412 $ 193,960 $ 202,746 $ 211,782 $ 221,075
Ending Fund Balance After Reserves $ 569,477 $ 542,359 $ 528,220 $ 498,864 $ 455,856 $ 398,249 $ 323,336 $ 232,453
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Table 7-27: Boulder Junction Access District (GID) Parking Fund, 2013 Fund Financial
N
BOULDER JUNCTION ACCESS DISTRICT (GID) PARKING
00
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ - $ 1,881 $ 1,881 $ 16,120 $ - $ - $ - $ -
Sources of Funds
Property Tax - $ 13,021 $ 26,041 $ 26,041 $ 139,848 $ 176,879 $ 185,125 $ 261,757
Ownership Tax - 391 781 781 4,195 5,306 5,554 7,853
Interest on Investment 7 - 16 110 - - - -
Short term garage parking revenue - 3,902 - 52,614 54,192 55,818 57,493 59,217
Long term garage parking revenue - - - 91,166 91,901 96,718 99,620 102,608
Transfer from CAGID for Operating Loan 20,000 - - - - - - -
Transfer from GF for loan gap payement - - - 241,915 139,072 96,224 84,946 69,371
Total Sources of Funds $ 20,007 $ 17,314 $ 26,838 $ 412,627 $ 429,208 $ 430,945 $ 432,738 $ 500,806
Uses of Funds
Parking Garage operations - Contract $ - $ 7,000 $ - $ 41,908 $ 41,908 $ 43,165 $ 44,460 $ 45,794
WAD - GID/ Parking - Admin Personnel - - - 9,632 10,017 10,417 10,834 11,267
BJGID/Admin NonPersonnel 18,126 10,314 10,314 2,547 2,623 2,702 2,783 2,866
Payment to CAGID for operating loan - - 2,285 2,285 2,285 2,285 2,285 2,285
Capital - - - - - - - 66,217
Lease Purchase payment to Pederson
Development - - - 372,376 372,376 372,376 372,376 372,376
Total Uses of Funds $ 18,126 $ 17,314 $ 12,599 $ 428,747 $ 429,209 $ 430,945 $ 432,738 $ 500,805
Ending Fund Balance Before Reserves $ 1,881 $ 1,881 $ 16,120 $ - $ - $ - $ - $ -
Reserves
Operating Reserve $ - $ 1,731 $ 1,260 $ 42,875 $ 42,921 $ 43,095 $ 43,274 $ 50,081
Total Reserves $ - $ 1,731 $ 1,260 $ 42,875 $ 42,921 $ 43,095 $ 43,274 $ 50,081
Ending Fund Balance After Reserves $ 1,881 $ 150 $ 14,860 $ (42,875) $ (42,921) $ (43,095) $ (43,274) $ (50,081)
Table 7-28: Telecommunications Fund, 2013 Fund Financial
TELECOMMUNICATIONS
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 935,564 $ 1,093,079 $ 867,918 $ 829,078 $ 824,354 $ 812,932 $ 684,184 $ 656,252
Sources of Funds
Telecom Phone System User Charges $ 617,126 $ 549,414 $ 578,515 $ 581,408 $ 584,315 $ 587,236 $ 590,172 $ 593,123
Telecommunications Planning & Deployment 24,337 25,000 25,000 25,000 25,000 25,000 25,000 25,000
Leased Fiber Maint Payments - Outside
Entity 6,198 6,000 6,000 6,000 6,000 6,000 6,000 6,000
BRAN Maintenance 91,000 106,000 106,000 106,000 1067000 106,000 106,000 106,000
Interest 13,295 16,396 13,019 12,442 12,377 12,212 10,287 9,874
Total Sources of Funds $ 751,957 $ 702,810 $ 728,534 $ 730,849 $ 733,692 $ 736,448 $ 737,459 $ 739,997
Uses of Funds
Quarterly Administration Charges $ - $ 45,000 $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 15,000 $ 15,000
Monthly Operating Charges 264,236 216,804 119,464 125,437 131,709 138,294 145,209 152,469
City Telephone Personnel Expense 127,892 195,821 121,592 124,632 127,748 130,942 134,215 137,571
CRF Network Contributions - 200,000 200,000 200,000 200,000 200,000 200,000 200,000
Phone System HW/SW 153,004 124,229 165,194 124,229 124,229 234,378 124,229 124,229
Telecommunications Fiber Locations 2,400 25,000 25,000 25,000 25,000 25,000 25,000 25,000
BRAN Maintenance (Locate Services) 32,465 106,000 106,000 106,000 106,000 106,000 106,000 106,000
Cost Allocation 14,444 15,117 15,124 15,275 15,428 15,582 15,738 15,895
Total Uses of Funds $ 594,442 $ 927,971 $ 767,374 $ 735,573 $ 745,114 $ 865,196 $ 765,391 $ 776,164
Ending Fund Balance Before Reserves $ 1,093,079 $ 867,918 $ 829,078 $ 824,354 $ 812,932 $ 684,184 $ 656,252 $ 620,085
Reserves
Operating Reserve $ 1,093,079 $ 867,918 $ 829,078 $ 824,354 $ 812,932 $ 684,184 $ 656,252 $ 620,085
Total Reserves $ 1,093,079 $ 867,918 $ 829,078 $ 824,354 $ 812,932 $ 684,184 $ 656,252 $ 620,085
Ending Fund Balance After Reserves $ - $ - $ - $ - $ - $ - $ - $ -
N
V
Q0
Table 7-29: Property and Casualty insurance, 2013 Fund Financial
N
00 PROPERTY AND CASUALTY INSURANCE
O
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 4,952,786 $ 5,174,907 $ 5,055,794 $ 4,735,268 $ 4,421,195 $ 3,995,255 3,468,845 2,836,625
Sources of Funds
Charges to Departments $ 1,510,000 $ 1,510,000 $ 1,510,000 $ 1,610,000 $ 1,610,000 $ 1,610,000 $ 1,610,000 $ 1,610,000
Interest on Investments 96,875 83,682 43,480 32,200 30,064 27,168 23,588 19,289
Transfer from General Fund 40,818 40,818 - - - - - -
Restitution Payments 1,855 - - - - - - -
Total Sources of Funds $ 1,649,549 $ 1,634,501 $ 1,553,480 $ 1,642,200 $ 1,640,064 $ 1,637,168 $ 1,633,588 $ 1,629,289
Uses of Funds
Insurance Premiums:
Airport $ 4,346 $ 5,291 $ 5,555 $ 5,833 $ 6,125 $ 6,431 $ 6,753 $ 7,090
Liability 271,642 302,500 317,625 333,506 350,182 367,691 386,075 405,379
Crime 9,280 9,721 10,013 10,313 10,623 10,941 11,270 11,608
Boiler 35,064 29,399 30,869 32,413 34,033 35,735 37,522 39,398
Property 409,125 490,096 514,601 540,331 567,348 595,715 625,501 656,776
AJG Broker Fee 56,185 57,570 60,449 63,471 66,644 69,977 73,476 77,149
Gallagher Bassett Fee - - - - - - - -
Actuarial Valuation Expense and Consulting 14,000 13,700 14,385 15,104 15,859 16,652 17,485 18,359
Annual GaimPayments 39,424 364,545 416,989 438,446 477,799 501,689 526,773 553,112
Internal Litigation Services 87,062 93,615 105,525 109,746 114,136 118,702 123,450 128,388
Risk Management Admin - Non-Personnel 9,715 6,600 6,732 6,866 7,004 7,144 7,287 7,433
Risk Management Admin - Personnel 211,421 212,883 223,112 225,364 234,379 243,754 253,504 263,645
Transfer Out - Worker's Compensation 119,578 - - - - - - -
Cost Allocation 160,586 167,693 168,151 174,877 181,872 189,147 196,713 204,581
Total Uses of Funds $ 1,427,428 $ 1,753,613 $ 1,874,006 $ 1,956,272 $ 2,066,004 $ 2,163,578 $ 2,265,808 $ 2,372,917
Ending Fund Balance Before Reserves $ 5,174,907 $ 5,055,794 $ 4,735,268 $ 4,421,195 $ 3,995,255 $ 3,468,845 $ 2,836,625 $ 2,092,997
Reserves
Year-end Estimated Liabilities $ 971,476 $ 1,067,369 $ 1,143,166 $ 1,233,886 $ 1,323,953 $ 1,380,736 $ 1,437,519 $ 1,494,302
City Reserve Policy (@ 80% risk margin) 340,017 373,579 400,108 431,860 463,384 483,258 503,132 523,006
Pay Period 27 Reserve 9,400 9,400 1,150 4,150 7,150 10,150 13,150 16,150
Total Reserves $ 1,320,893 $ 1,450,348 $ 1,544,424 $ 1,669,896 $ 1,794,487 $ 1,874,144 $ 1,953,801 $ 2,033,458
Ending Fund Balance After Reserves $ 3,854,014 $ 3,605,446 $ 3,190,843 $ 2,751,299 $ 2,200,769 $ 1,594,701 $ 882,825 $ 59,539
Table 7-30: Worker's Compensation insurance Fund, 2013 Fund Financial
WORKER COMPENSATION INSURANCE
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 3,785,088 $ 3,707,669 $ 3,274,525 $ 2,865,614 $ 2,502,549 $ 2,196,397 $ 1,993,220 $ 1,850,090
Sources of Funds
Charges to Departments $ 1,169,955 $ 1,261,729 $ 1,406,128 $ 1,518,618 $ 1,640,108 $ 1,771,316 $ 1,859,882 $ 1,952,876
Interest Earnings 62,219 60,630 28,161 19,486 17,017 14,935 13,554 12,581
Other Revenues 61,548 - - - - - - -
Transfer In - Property and Casualty 119,578 - - - - - - -
Total Sources of Funds $ 1,413,299 $ 1,322,359 $ 1,434,289 $ 1,538,104 $ 1,657,125 $ 1,786,252 $ 1,873,436 $ 1,965,457
Uses of Funds
Insurance Premiums & Related Expenses $ 86,875 $ 140,740 $ 147,777 $ 155,166 $ 162,924 $ 171,071 $ 179,624 $ 188,605
Consultant Services 88,631 103,550 106,656 109,856 113,151 116,546 120,042 123,644
Annual GaimPayments 770,593 976,819 1,016,408 1,055,304 1,092,208 1,092,208 1,092,208 1,092,208
Employee Wellness Program 282,766 260,000 315,375 319,782 324,278 328,863 333,541 338,311
Program Administration - Personnel 190,331 200,887 182,640 184,515 191,896 199,572 207,554 215,857
Program Administration - Non-Personnel 37,396 37,852 38,609 39,381 40,169 40,972 41,792 42,627
Cost Allocation 34,127 35,656 35,735 37,164 38,651 40,197 41,805 43,477
Total Uses of Funds $ 1,490,718 $ 1,755,503 $ 1,843,200 $ 1,901,169 $ 1,963,277 $ 1,989,429 $ 2,016,566 $ 2,044,730
Ending Fund Balance Before Reserves $ 3,707,669 $ 3,274,525 $ 2,865,614 $ 2,502,549 $ 2,196,397 $ 1,993,220 $ 1,850,090 $ 1,770,817
Reserves
Year-end Estimated Liabilities $ 1,047,656 $ 1,162,355 $ 1,221,552 $ 1,279,534 $ 1,339,751 $ 1,339,751 $ 1,339,751 $ 1,339,751
Qty Reserve Policy (@ 80% risk margin) 216,865 240,607 252,861 264,864 277,328 277,328 277,328 277,328
Pay Period 27 Reserve 9,005 11,105 4,915 6,915 8,915 10,915 12,915 14,915
Total Reserves 1,273,526 1,414,067 1,479,328 1,551,313 1,625,994 1,627,994 1,629,994 1,631,994
Ending Fund Balance After Reserves $ 2,434,143 $ 1,860,457 $ 1,386,285 $ 951,237 $ 570,402 $ 365,225 $ 220,095 $ 138,822
N
Table 7-31: Compensated Absences Fund, 2013 Fund Financial
N
00
NJ COMPENSATED ABSENCES
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 1,192,570 $ 1,492,254 $ 1,592,402 $ 1,718,328 $ 1,868,847 $ 2,048,800 $ 2,259,497 $ 2,502,326
Sources of Funds
Transfer from the General Fund $ 121,240 $ 121,240 $ 121,240 $ 121,240 $ 121,240 $ 121,240 $ 121,240 $ 121,240
1% Transfer from the General Fund 560,271 662,605 722,415 751,312 781,364 812,619 845,123 878,928
Interest on Investments 21,910 20,870 13,713 10,828 11,685 12,708 13,932 15,365
Total Sources of Funds $ 703,421 $ 804,715 $ 857,368 $ 883,380 $ 914,289 $ 946,567 $ 980,295 $ 1,015,533
Uses of Funds
Retirement and Termination Payout $ 369,867 $ 669,207 $ 695,976 $ 695,976 $ 695,976 $ 695,976 $ 695,976 $ 695,976
Cost Allocation 33,870 35,361 35,466 36,885 38,360 39,894 41,490 43,150
Total Uses of Funds $ 403,737 $ 704,568 $ 731,442 $ 732,860 $ 734,336 $ 735,870 $ 737,466 $ 739,126
Ending Fund Balance $ 1,492,254 $ 1,592,402 $ 1,718,328 $ 1,868,847 $ 2,048,800 $ 2,259,497 $ 2,502,326 $ 2,778,734
Table 7-32: Fleet Operations Fund, 2013 Fund Financial
FLEET OPERATIONS
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 243,446 $ 276,892 $ 539,627 $ 639,576 $ 619,283 $ 652,432 $ 686,001 $ 719,997
Sources of Funds
Vehicle Charges $ 2,497,700 $ 3,161,055 $ 2,812,957 $ 3,151,849 $ 3,408,133 $ 3,501,753 $ 3,544,023 $ 3,554,582
Vehicle Acquisition Charges 281,672 545,045 751,233 363,850 274,907 298,596 377,098 490,879
Interest Earnings 2,614 1,406 4,641 4,349 4,211 4,437 4,665 4,896
Other 437,865 360,000 373,000 373,000 373,000 373,000 373,000 373,000
Total Sources of Funds $ 3,219,852 $ 4,067,506 $ 3,941,831 $ 3,893,048 $ 4,060,251 $ 4,177,786 $ 4,298,786 $ 4,423,357
Uses of Funds
Operating:
Operating Expenditures $ 2,947,040 $ 3,421,278 $ 3,498,250 $ 3,561,255 $ 3,666,312 $ 3,774,468 $ 3,885,815 $ 4,000,446
Emergencies - 34,986 35,934 36,994 38,085 39,209 40,366 41,556
Building Replacement - 57,055 57,055 57,055 57,055 57,055 57,055 57,055
Cost Allocation 239,367 251,577 250,643 258,037 265,649 273,486 281,554 289,860
Carryovers and Encumbrances - 39,876 - - - - - -
Total Uses of Funds $ 3,186,407 $ 3,804,772 $ 3,841,882 $ 3,913,341 $ 4,027,101 $ 4,144,218 $ 4,264,789 $ 4,388,918
Ending Fund Balance Before Reserves $ 276,892 $ 539,627 $ 639,576 $ 619,283 $ 652,432 $ 686,001 $ 719,997 $ 754,437
Reserves
Pay Period 27 Reserve $ 39,633 $ 56,033 $ 16,400 $ 25,900 $ 35,400 $ 44,900 $ 54,400 $ 63,900
Sick/Vacation/Bonus Reserve 172,180 178,193 188,193 198,193 208,193 218,193 228,193 238,193
Operating Reserve 65,079 305,401 434,983 395,190 408,839 422,908 437,404 452,344
Total Reserves $ 276,892 $ 539,627 $ 639,576 $ 619,283 $ 652,432 $ 686,001 $ 719,997 $ 754,437
Ending Fund Balance After Reserves $ - $ - $ - $ - $ - $ - $ - $ -
N
00
W
Table 7-33: Fleet Replacement Fund, 2013 Fund Financial
N
00
FLEET REPLACEMENT
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 9,492,439 $ 10,053,217 $ 9,706,800 $ 7,153,525 $ 7,966,648 $ 9,620,700 $ 11,097,042 $11,842,928
Sources of Funds
Equipment Replacement Charges $ 4,778,483 $ 4,684,872 $ 4,740,164 $ 4,457,166 $ 4,486,023 $ 4,523,196 $ 4,545,877 $ 4,548,227
Sale of Assets 171,677 271,172 371,861 182,671 132,879 148,007 174,344 249,907
Interest Earnings 175,156 153,888 83,478 48,644 54,173 65,421 75,460 80,532
Other 28,857 174,008 174,008 174,008 145,151 145,151 145,151 145,151
Total Sources of Funds $ 5,154,173 $ 5,283,940 $ 5,369,511 $ 4,862,488 $ 4,818,226 $ 4,881,775 $ 4,940,832 $ 5,023,818
Uses of Funds
Operating:
Equipment Purchases $ 4,295,516 $ 4,242,896 $ 7,762,333 $ 3,888,498 $ 2,999,069 $ 3,235,963 $ 4,020,982 $ 5,158,786
Support Services 29,385 55,985 59,750 57,699 59,401 61,153 62,957 64,814
Building Replacement 188,705 17,155 17,155 17,155 17,155 17,155 17,155 17,155
Cost Allocation 79,789 83,859 83,548 86,013 88,550 91,162 93,852 96,620
Carryovers and Encumbrances - 663,144 - - - - - -
Adjustments to Base - 567,318 - - - - - -
Total Uses of Funds $ 4,593,395 $ 5,630,357 $ 7,922,786 $ 4,049,365 $ 3,164,175 $ 3,405,433 $ 4,194,946 $ 5,337,375
Ending Fund Balance $10,053,217 $ 9,706,800 $ 7,153,525 $ 7,966,648 $ 9,620,700 $11,097,042 $11,842,928 $11,529,372
Note:
Minimum Fund Balance: 10% Value of Fleet = $3.1 million
Table 7-34: Computer Replacement Fund, 2013 Fund Financial
COMPUTER REPLACEMENT
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 5,235,397 $ 5,887,355 $ 5,841,770 $ 5,367,276 $ 5,090,183 $ 4,693,941 $ 4,666,377 $ 4,844,735
Sources of Funds
Transfer In - Worksation contributions $ 1,702,882 $ 1,695,704 $ 1,742,669 $ 1,751,382 $ 1,760,139 $ 1,768,940 $ 1,777,785 $ 1,786,674
Charges to External entities 1,225 - - - - - -
Misc Used Equipment Sales 7,182 - - - - - - -
Interest 81,876 88,310 87,627 80,509 76,353 70,409 69,996 72,671
Total Sources of Funds $ 1,793,165 $ 1,784,014 $ 1,830,296 $ 1,831,891 $ 1,836,492 $ 1,839,349 $ 1,847,780 $ 1,859,345
Uses of Funds
Computer Replacements $ 463,768 $ 515,970 $ 425,000 $ 383,978 $ 329,124 $ 345,581 $ 362,860 $ 381,003
Departmental Surplus - 400,000 - - - - - -
City-Wide Replacements 665,151 900,800 1,866,922 1,712,011 1,890,484 1,508,076 1,293,174 2,454,647
Cost Allocation 12,288 12,829 12,867 12,996 13,126 13,257 13,389 13,523
Total Uses of Funds $ 1,141,207 $ 1,829,599 $ 2,304,789 $ 2,108,985 $ 2,232,734 $ 1,866,913 $ 1,669,423 $ 2,849,173
Ending Fund Balance Before Reserves $ 5,887,355 $ 5,841,770 $ 5,367,276 $ 5,090,183 $ 4,693,941 $ 4,666,377 $ 4,844,735 $ 3,854,906
Reserves
Replacement Reserve
Beginning Reserve Requirement $ 2,407,500 $ 3,035,644 $ 3,563,389 $ 3,138,588 $ 3,073,829 $ 2,854,121 $ 3,137,797 $ 3,749,571
Annual Increase to Replacement Reserve 849,463 688,683 690,017 738,318 790,000 845,301 965,913 1,033,527
Decrease for Replacement Purchases (221,318) (160,938) (1,114,818) (803,078) (1,009,708) (561,625) (354,139) (1,413,351)
Total Reserves $ 3,035,644 $ 3,563,389 $ 3,138,588 $ 3,073,829 $ 2,854,121 $ 3,137,797 $ 3,749,571 $ 3,369,747
Ending Fund Balance After Reserves $ 2,851,711 $ 2,278,381 $ 2,228,688 $ 2,016,354 $ 1,839,820 $ 1,528,581 $ 1,095,164 $ 485,159
N
00
V1
Table 7-35: Equipment Replacement Fund, 2013 Fund Financial
N
00
EQUIPMENT REPLACEMENT
Q1
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 4,942,223 $ 5,655,568 $ 3,515,587 $ 3,470,239 $ 2,871,289 $ 3,073,503 $ 3,314,536 $ 3,155,054
Sources of Funds
Contributions: General Fund (GF) $ 283,304 $ 183,086 $ 218,527 $ 225,083 $ 231,835 $ 238,790 $ 245,954 $ 253,333
Contributions: Restricted Funds (RF) 875,953 589,948 522,316 537,985 554,125 570,749 587,871 605,507
Interest on Investment 83,285 80,851 30,234 23,598 19,525 20,900 22,539 21,454
Total Sources of Funds $ 1,242,542 $ 853,885 $ 771,077 $ 786,666 $ 805,485 $ 830,439 $ 856,364 $ 880,294
Uses of Funds
Equipment Purchases: General Fund $ 175,946 $ 88,898 $ 234,442 $ 132,653 $ 242,792 $ 237,282 $ 141,852 $ 134,081
Equipment Purchases: Restricted Funds 312,290 2,576,023 521,905 1,193,796 299,567 289,415 809,436 150,000
Support Services 23,782 39,801 42,089 40,646 41,845 43,079 44,350 45,658
Cost Allocation 17,181 17,946 17,990 18,521 19,067 19,630 20,209 20,805
Carryovers & Encumbrances: GF - 122,826 - - - - - -
Carryovers & Encumbrances: RF - 6,467 - - - -
Adjustments to Base: RF - 141,906 - - - - - -
Total Uses of Funds $ 529,199 $ 2,993,866 $ 816,426 $ 1,385,616 $ 603,271 $ 589,406 $ 1,015,847 $ 350,544
Ending Fund Balance Before Reserves $ 5,655,568 $ 3,515,587 $ 3,470,239 $ 2,871,289 $ 3,073,503 $ 3,314,536 $ 3,155,054 $ 3,684,806
Reserves
Pay Period 27 Reserve $ 885 $ 1,140 $ 255 $ 505 $ 755 $ 1,005 $ 1,255 $ 1,505
Restricted Balance: GF 1,477,332 1,454,702 1,431,257 1,514,376 1,492,593 1,483,165 1,576,277 1,683,763
Restricted Balance: RF 4,177,351 2,059,745 2,038,727 1,356,408 1,580,155 1,830,366 1,577,522 1,999,538
Total Reserves $ 5,655,568 $ 3,515,587 $ 3,470,239 $ 2,871,289 $ 3,073,503 $ 3,314,536 $ 3,155,054 $ 3,684,806
Ending Fund Balance After Reserves $ - $ - $ - $ - $ - $ - $ - $ -
Table 7-36: Facility Renovation and Replacement Fund, 2013 Fund Financial
FACILITY RENOVATION AND REPLACEMENT
2011 2012 2013 2014 2015 2016 2017 2018
Actual Revised Approved Projected Projected Projected Projected Projected
Beginning Fund Balance $ 11,482,785 $ 7,688,579 $ 2,356,945 $ 2,609,297 $ 3,084,508 $ 3,524,373 $ 2,938,854 $ 2,839,103
Sources of Funds
General Fund (GF) $ 50,729 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000
Restricted Funds (RF) 440,547 456,747 456,747 456,747 456,747 456,747 456,747 456,747
Transfers From kbjor Wintenance 1,343,079 1,468,841 1,549,778 1,468,841 1,468,841 1,468,841 1,468,841 1,468,841
Energy Performance Contract 119,830 10,935,686 825,000 710,000 710,000 710,000 710,000 700,000
Other Revenues 3,197,215 507,159 - - - - - -
Interest Earnings 86,444 32,567 20,270 17,743 20,975 23,966 19,984 19,306
Total Sources of Funds $ 5,237,843 $13,426,000 $ 2,876,795 $ 2,678,331 $ 2,681,563 $ 2,684,554 $ 2,680,572 $ 2,669,894
Uses of Funds
Operating-
Operating Project Expenses: GF $ 769,806 $ 394,000 $ 394,000 $ 394,000 $ 394,000 $ 394,000 $ 394,000 $ 394,000
Operating Project Expenses: RF 177,290 200,000 200,000 200,000 200,000 200,000 200,000 200,000
Energy Performance Contract 7,017,837 9,642,765 - - - - - -
Support Services 24,181 22,320 23,716 22,902 23,577 24,273 24,989 25,726
Transfers to Other Funds-
Cost Allocation 43,952 45,967 46,022 47,380 48,777 50,216 51,698 53,223
Debt Payments-
Energy Efficiency Lease 492,294 695,829 850,705 856,839 875,344 900,583 929,637 957,061
Capital Improvements Program: GF 506,689 1,755,000 910,000 582,000 570,000 1,651,000 1,130,000 700,000
Capital Improvements Program: RF - - 200,000 100,000 130,000 50,000 50,000 50,000
Carryover and Encumbrances: GF - 5,421,290 - - - - - -
Adjustments to Base: GF - 113,049 - - - -
Carryover and Encumbrances: RF - 145,963 - - - - - -
Adjustments to Base: RF - 321,452 - - - - - -
Total Uses of Funds $ 9,032,049 $ 18,757,633 $ 2,624,443 $ 2,203,121 $ 2,241,698 $ 3,270,072 $ 2,780,324 $ 2,380,010
Ending Fund Balance Before Reserves $ 7,688,579 $ 2,356,945 $ 2,609,297 $ 3,084,508 $ 3,524,373 $ 2,938,854 $ 2,839,103 $ 3,128,987
Reserves
Pay Period 27 Reserve $ 3,351 $ 3,828 $ 890 $ 1,490 $ 2,090 $ 2,690 $ 3,290 $ 3,890
Departmental Annual Balance: GF 6,068,384 947,418 1,143,023 1,461,487 1,774,605 982,339 675,841 758,978
Departmental Annual Balance: RF 1,509,713 1,298,568 1,358,253 1,514,400 1,640,547 1,846,694 2,052,841 2,258,988
000 Dushanbe Teahouse Balance 107,131 107,131 107,131 107,131 107,131 107,131 107,131 107,131
$ 7,688,579 $ 2,356,945 $ 2,609,297 $ 3,084,508 $ 3,524,373 $ 2,938,854 $ 2,839,103 $ 3,128,987
Ending Fund Balance After Reserves $ - $ - $ - $ - $ - $ - $ - $ -
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288
City of Boulder
FEES, RATES, AND CHARGES
2013 Annual Budget
jo ,
Purpose of Section
This section will provide a summary accounting of each fee, rate, or user charge (a "fee"),
organized by department, for which an increase or decrease has been approved for 2013. The
information shows what the city charges in 2012 and the percent change in the fee effective
January 1, 2013. 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.
Since the city has a portion of its fees set in the Boulder Revised Code, and the rest set
administratively (and often with the review of city boards or commissions), this section provides
fee information for both codified and non-codified fees.
Changes to Fees by Department
For 2013, eight departments /divisions updated schedules of selected city fees, rates, and charges,
or discussions of new fees that may be adopted in the future:
• Downtown and University Hill Management Division - Parking Services (DUHMD/PS)
• Finance - Tax and License
• Housing
• Municipal Court
• Parks and Recreation
• Public Works - Development and Support Services
• Public Works - Transportation
• 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 Transforming Boulder Business Initiative
(TBBI) has made significant progress toward replacement of the city's financial, human resources
and payroll software sometime in 2014 or 2015. The city's capital facility impact fees,
development excise taxes, and plant investment fees were last updated in 2010.
Fees have been analyzed for the 2013 budget in specific areas as part of annual program
evaluations. Examples include fee reviews undertaken in Parks and Recreation and in Public Works
- Development and Support Services. A selective fee review strategy will continue during 2013 and
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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 inspections, development review, vehicle parN'_.ng, 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.
Despite increases in fees for 2013, some revenues are projected to decrease due to reduced
frequency of use. For the 2014 budget, these services will be evaluated to determine if it still
makes sense to continue the annual CPI increase. For instance, the downtown news box use has
declined as online news has become more prevalent.
Another fee to be examined more closely in the 2014 budget is the fee to advertise on Pearl Street
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Fees, Rates, and Charges
Mall kiosks. There are seven kiosks with four panels each for a total of 28 panels for sale. The fee
for 2013 is $1950 per panel annually ($162.50 per month per panel). The fee was originally set
according to market rate comparison, and the comparison will be updated. Advertising
preferences are shifting and have changed over the years.
The fees updated in 2013 are shown in Table 8-01.
Table 8-01: Downtown and University Hill Management Division -
Parking Services Proposed Fee Changes
FEE PAID BY TYPICAL BUSINESS
Approved 2012 Approved 2013 Percent B.R.C.
Level Level Units Change Section
Mall Permits/Fees
lvbbile Vending Carts $ 1,970.00 $ 2,025.00 annual fee 3% 4-20-11
W11 Kiosk Advertising 1,898.00 1,950.00 annual fee 3% 4-20-11
Ambulatory/Personal Service Permit 98.50 101.00 monthly fee 3% 4-20-11
Dectricity Event Fee 17.00 17.50 per day 3% 4-20-11
Entertaining Vending Permit 13.50 14.00 per month 4% 4-20-11
New sbox on mall 63.50 65.00 annual per box fee 2% 4-20-11
Newsbox off mall 91.50 94.00 annual per box fee 3% 4-20-11
Finance-Tax and License Division
Special Event Liquor Permit Fee
Alcohol and Fermented Malt Beverage License and Application fees are dictated by the state liquor
code and the city of Boulder application and license fees in this area of processing are currently
set at the maximum allowable, which defrays the full cost of application processing. The one
exception is Special Event Liquor Permit Fees for which the city is at the lowest fee possible.
At the end of 2011, the city of Boulder began to locally process nonprofit alcohol permits for short
term events as allowed by the Beverage Licensing Authority and the option presented in the state
liquor code. The change has improved the timeliness of permit issuance, but it also has required
that Tax and License Division staff complete a more thorough review of submitted permit
applications.
Before 2011, nonprofits that were seeking these exempt alcohol permits were paying $50 per
event day, $25 to the city and $25 to the state. Today, because the city is now completing the
state's portion of the review, the fee update will charge the same $50 per event day that was
previously charged.
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Fees, Rates, and Charges
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 $75. 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 $395. The city does not complete background checks as part of this license review
process.
Dog License Fees in Chapter
The Finance Department assumed responsibility for dog licensing from OSMP in 2012. This
combination of licensing tasks made sense to bundle together into one intake office, because the
Finance Department already handles and processes several other miscellaneous license types. The
Department is seeking no increase in dog license fees because this is a new function, other than
the change to pro-ration described below. The fee is not shown in Table 8-2 because the annual
fee level is unchanged.
Changes in Pro Ration of Fee
Applicants may pro-rate their license fee by paying for the remaining months in a calendar year at
a rate of approximately $1.25 for each month of license term for the 1 year dog license and $1 to
$2 for each month of license term for the 3 year dog license. The city has removed the need for
calculation of the pro-ration and instead require a 25 percent payment when a dog license is
applied for in the last 4 months of any given year.
The city has adopted the following code change: "The fees prescribed in subsection (a) of this
section shall be reduced for the last quarter of the annual license term, for all licenses, except
renewals."
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 $52. 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.
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Fees, Rates, and Charges
Secondhand Dealer and Pawnbroker License Fees
The city will increase the secondhand dealer license fee to $105 and the pawnbroker license fee to
$1,980 which is the increase in the CPI. 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.
Medical Marijuana Businesses
The division is participating in an audit review organized by the City Attorney's Office to
determine if this new licensing project has paid for itself through license fees, separate from tax
dollars, as directed by the City Council. This coordination of several different department
financial costs is necessary given the breadth and complexity of this licensing process. The
Boulder Police Department, Boulder Fire, Finance, Planning and Development Services, and the City
Attorney's Office are all contributing total cost numbers, and these totals will inform licensee fees
increases or reductions for the 2014 Recommended Budget. No change was proposed for 2013.
Mobile Food Vehicle Sales
The city will increase this license fee by the CPI and round up to the next even dollar amount of
$220. 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 2012, 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 60 to 97 in
number each year for the last 5 years.
The city has also seen a marked increase in Dog License applications from the rate at the
beginning of this year, which is driven by an increased focus on enforcement and which requires
additional staff time for dog license processing. The Finance Department coordinates its licensing
operations with Animal Control Officers in the Police Department to reduce application fee errors
while trying to avoid creating a disincentive for tardy dog licensing.
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Calculation of Fee Change
Table 8-02 displays those fees updated for 2013. 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.
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.
Table 8-02: Finance - Licensing Fee Changes
FEE PAID BY TYPICAL APPLICANTS
Approved 2012 Approved 2013 Percent B.R.C.
Level Level Units Change Section
Special Event Liquor Permit Fee
Cost per event day for no more than 250 persons $ 25 $ 50 per day 100% 4-20-2
Cost per event day for more than 250 persons 25 100 per day 300% 4-20-2
Auctioneer License Fee
Annual fee w ith license issued each event $ 72 $ 75 per year
Total including background checks' 72 89 per year 24% 4-20-3
Circus, Canival, s Menagerie License Fee
Cost per event day $ 380 $ 395 per day 4% 4-20-5
Itinerant Merchant License Fee
Annual license fee $ 50 $ 52 per year
Total including background checks2 50 94 per year 88% 4-20-10
Second Hand Dealer & Pawnbroker License Fee
2nd Hand Calendar/Renew al $ 100 $ 105 per year
Total including background checks' 100 119 per year 19% 4-20-17
Pawn Calendar/Renewal 1,920 1,980 per year
Total including background checks' 1,920 1,994 per year 4% 4-20-17
Mobile Food Vehicle License fees
MFV License fee $ 210 $ 220 per year 5% 4-20-66
MFV Renewal fee 210 220 per year 5% 4-20-66
Notes:
'Assumes that two people would require background checks at $7 each for a typical license.
2Assumes that six people w ould require background checks at $7 each for a typical license.
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Housing
Affordable Housing Linkage Fee
An affordable housing linkage fee is paid by developers who receive a density bonus for
nonresidential development in the DT-5 zoning district. As such, it has a relatively narrow impact.
Originally, the density bonus in the DT-5 zoning district was established for residential
development only. The city later identified the development of larger office spaces in the DT-5 as
a goal and extended the density bonus to nonresidential development.
The affordable housing linkage fee serves to replace the affordable housing benefit that would
have been provided through the Inclusionary Housing Ordinance (IHO) if the density bonus was
only allowed for residential development and the IHO were applied.
The affordable housing linkage fee was adopted by ordinance in 2011 and is the only impact fee
charged by the Department of Housing. Revenue from this fee contributes to the Affordable
Housing Fund (AHF). Because this fee is dependent on use of the density bonus in the DT-5
zoning district for nonresidential development, there can be significant variability in fee revenue
from year to year.
The affordable housing linkage fee was adopted into the B.R.C in 2011. Changes to the affordable
housing linkage fee are submitted as part of the update to Section 4-20 Fines and Fees of the
B.R.C. The initial adopted fee ($9.10 per square foot) was calculated in the TishlerBise (2009)
analysis of affordable housing demand generated by jobs associated with nonresidential
development in the city. It is anticipated that the affordable housing linkage fee will be updated
annually to reflect the increase in construction costs using the RS Means Index.
In 2011, this fee generated no revenue. In 2012, approximately $700,000 in revenue is expected
from this fee. Future revenue from this fee is dependent upon the number of developments
benefitting from the nonresidential density bonus in the DT-5 zoning district.
The Department of Housing has included a scheduled rate increase for the affordable housing
linkage fee for the nonresidential density bonus in DT-5 zoning district in its 2013 budget. Table
8-03 demonstrates the impact that the linkage fee change will have on a prototype retail project
that plans to develop 7,500 square feet of new retail space.
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Fees, Rates, and Charges
Table 8-03: Housing Fee Change
AFFORDABLE HOUSING LINKAGE FEE
Approved 2012 Approved 2013 Percent B.R.C.
Level Level Units Change Section
Non-residential (7,500 sq. ft. retail)
Linkage Fees $ 68,250 $ 71,475 per application 5% 4-20-62
Municipal Court
Witness Fee
Witness fees may be charged by the Court in court proceedings to offset a portion of the expenses
of witnesses appearing in court to provide testimony. The charge is imposed on defendants as
part of a sentence in convictions and remitted to the witness.
For 2013, the city will increase the fee (authorized by B.R.C 4-20-55) from a $5.00 per witness
maximum to a variable fee that cannot be higher than $50.00 per witness. This change, the only
one among Municipal Court fees, is not shown in a table or summarized at the end of this section
because of the fee's variable level and its likelihood of infrequent use.
Parks & Recreation
Splash Pass for Non-Residents (outdoor pools pass)
In the discussion of the 2012 fees, Parks and Recreation Advisory Board (PRAB) members had
questions about the price of the non-resident Splash Pass. For 2013, the city will increase the
amount paid for all non resident Splash Passes. The 2013 fees align all non resident Splash Passes
with a 25 percent increase above the resident fee. Non resident Splash Passes have not had a fee
increase since 2008. The resident price will remain the same for 2013.
Recreation Center Rental Fees (multi-purpose rooms)
Per the Recreation Program and Facilities Plan (RPFP), recreation rentals should recover both direct
facility costs and recreation indirect costs. In addition, a review of market rates of similar spaces
both in surrounding communities and within the City of Boulder organization shows that the
department's flat fees for room rentals are lower than market average. The increase in room rental
fees will align the department's fees with market rates.
Lap Lane Rental Fees (indoor and outdoor pools)
Lap lane rentals have not increased since 2008. Increases are recommended at this time to help
meet stated cost recovery goals in the 2010 Parks and Recreation RPFP. Direct facility costs have
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Fees, Rates, and Charges
increased in the areas of staffing, energy, equipment and chemicals, and maintaining and
improving the aging facilities.
Market rate comparisons are challenging in this area, as many recreation facilities do not rent
lanes due to limited availability. In addition, few surrounding markets are comparable, as Boulder
has a high swimmer/triathlete population. The city facilities have more lanes than most
municipalities, yet still cannot meet the demand of the public and user groups. This challenge will
be evaluated extensively as a part of an Aquatic Feasibility Study in future years.
To minimize the impacts of fee increases to rental groups, off peak pricing could be considered,
as suggested by the RPFP recommendation to explore peak and off peak pricing for facilities. The
increases align for profit rental rates at 25 percent above nonprofit rental rates. The department
has met with the major user groups impacted by the increase, and the general consensus is that
the increases are expected and seem fair and reasonable.
Boulder Reservoir Small Craft Inspection (permit only)
The Aquatic Nuisance Species (ANS) management program at the Boulder Reservoir is a 100
percent cost recovery program. Small craft boat inspections account for a large quantity of all
inspections and increasing the fee on these permits will facilitate cost recovery of the ANS
program.
Fee changes for these categories of Park & Recreation charges are displayed in Table 8-04.
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Fees, Rates, and Charges
Table 8-04: Parks and Recreation Fee Changes
FEE PAID BY TYPICAL PATRONS
Approved 2012 Approved Percent
Level 2013 Level Units Change B.R.C. Section
Splash Pass: Adult Non Resident $ 150.00 $ 165.00 10% 4-20-41
Splash Pass: Senior Non Resident 100.00 112.50 Memorial Day to 13% 4-20-41
Splash Pass: Youth Non Resident 100.00 110.00 Labor Day 10% 4-20-41
Splash Pass: Family Non Resident 300.00 330.00 10% 4-20-41
Recreation Center Room Rental: Resident $ 30.00 $ 35.00 per hour 17% 4-25-79
Recreation Center Room Rental: Non Resident 37.00 44.00 per hour 19% 4-25-79
Indoor Lap Lane: For Profit Groups $ 12.00 $ 13.75 per hour 15% Adrrin'
Indoor Lap Lane: Nonprofit Groups 10.00 11.00 per hour 10% Admin'
Spruce Pool Lap Lane: For Profit Groups 16.00 17.88 per hour 12% Admin'
Spruce Pool Lap Lane: Nonprofit Groups 13.00 14.30 per hour 10% Adrrin'
Carpenter Pool Lap Lane: For Profit Groups 24.00 27.50 per hour 15% Admin'
Carpenter Pool Lap Lane: Nonprofit Groups 20.00 22.00 per hour 10% Admin'
Admin'
Small Craft Aquatic Nuisance Permit $ 35.00 $ 40.00 annual 14% Admin'
Small Craft VIP Non Resident 195.00 234.00 annual 20% Admin'
Notes:
'An entry of Admin means that fee is not part of city code, but set through staff recommendation and advisory board approval.
Public Works - Development and Support Services (PW-DSS)
Excise Taxes and Capital Facility Impact Fees
The city currently collects development related excise taxes and impact fees to fund the cost of
future capital improvements related to growth. In 2008, the city retained TischlerBise to update
the Development Excise Tax (DET) study prepared in 1996 and to prepare an impact fee study for
various infrastructure categories. As part of the 2010 budget process, city council adopted impact
fees for fire, human services, library, fire, police, municipal facilities, and parks and recreation
capital improvements to serve new growth.
Additionally, the DET capacity that was freed up through the creation of the impact fees was
allocated to increase the transportation component for non residential and multifamily
development and for parkland acquisition.
Fee Update
It is recommended that necessary cost adjustments be made as part of the annual evaluation and
update of excise taxes and impact fees. These fees have not been updated since adjustments were
made in 2010, and the maximum amount that can be charged as an excise tax is limited by the
amounts approved by voters.
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The city will adjust each impact fee and development excise tax in 2013 by an inflation factor (RS
Means' construction cost index for all impact fees and the Consumer Price Index for the excise
taxes). Table 8-05 demonstrates the impact the changes would have on three types of
development scenarios:
• A 3,000 square foot single family residential project
• A 10 unit multifamily project in which five units are 1,000 square feet in size, and five
units are 1,500 square feet in size
• A 7,500 square foot retail project.
Table 8-05: Public Works - Development and Support Services Proposed Fee Changes
FEE PAID BY TYPICAL PROJECT
Approved 2012 Approved 2013 Percent B.R.C.
Level Level Units Change Section
Single Family Residential (3,000 sq. ft)
Capital Facility Impact Fees $ 5,424 $ 5,680 per application 4.7% 4-20-62
Transportation Excise Taxes 2,062 2,122 per application 2.9% 3-8-3
Park Land Excise Taxes 1,060 1,091 per application 2.9% 3-8-3
Multifamily Residential (10 units)
Capital Facility Impact Fees $ 41,935 $ 43,900 per application 47% 4-20-62
Transportation Excise Taxes 15,280 15,723 per application 2.9% 3-8-3
Park Land Excise Taxes 7,370 7,584 per application 2.9% 3-8-3
Non-residential (7,500 sq. ft. retail)
Capital Facility Impact Fees $ 7,050 $ 7,382 per application 4.7% 4-20-62
Transportation Excise Taxes 18,600 18,600 per application - 3-8-3
Park Land Excise Taxes I`UA I`YA per application - 3-8-3
Public Works - Transportation
implementation of a Transportation Maintenance Fee
The Transportation Master Plan (TMP) is Boulder's blueprint for the city's transportation system.
The highest priority within the TMP includes system operations, maintenance and travel safety.
As transportation revenues have grown at a slower pace versus the cost of materials and services,
the city is not able to keep pace with operation and maintenance activities of the transportation
system. Even with ongoing efficiency efforts such as reductions and reallocation of resources, cost
increases continue to outpace revenue growth, necessitating the need for structural change in the
transportation revenue base.
In recent years, the Transportation Division and the Transportation Advisory Board (TAB) have
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explored new alternatives for revenue diversification and stabilization. As one of six possible
funding mechanisms identified in the Transportation Funding Report, the Transportation
Maintenance Fee (TMF) was identified as the most viable option for a new increment of
transportation funding to support a high priority need.
In 2012, a task force of resident and business representatives was convened by staff and hosted
by TAB to provide feedback and recommendations for a viable TMF in Boulder. The purpose of the
task force is to help inform future transportation revenue discussions by the City Council.
Although a study session including the TMF is set for March 2013, the timing of possible
consideration or implementation of a TMF is unknown.
As further analysis continues for the potential implementation of a TMF by stakeholders, the
division has established the Transportation Funding webpage with detailed and up to date project
information.
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 8-6 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.
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Fees, Rates, and Charges
• 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.
Table 8-06 Public Works - Utilities Proposed Changes to Water,
Wastewater, and Stormwater/ Flood Management Utility
UTILITY BILL FOR TYPICAL ACCOUNT
Approved 2012 Approved 2013 Percent B.R.C.
Level Level Units Change Section
Water Utility Bill
Residential Use $ 392 $ 404 per year 3% 4-20-25
Commercial Use - Restaurant 1,113 1,147 per year 3% 4-20-25
Commercial Use - Hotel 10,534 10,854 per year 3% 4-20-25
Wastewater Utility Bill
Residential Use $ 253 $ 266 per year 5% 4-20-28
Commercial Use - Restaurant 1,677 1,761 per year 5% 4-20-28
Commercial Use - Hotel 13,054 13,704 per year 5% 4-20-28
Stormwater / Flood Management Utility Bill
Residential Use $ 87 $ 90 per year 3% 4-20-45
Commercial Use - Restaurant 182 188 per year 3% 4-20-45
Commercial Use - Hotel 3,988 4,126 per year 3% 4-20-45
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 8-07
displays the changes to fees paid by typical users of these services in 2013.
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Fees, Rates, and Charges
Table 8-07 Public Works - Utilities Changes to Specific Services
CHARGE FOR TYPICAL CUSTOMER
Approved 2012 Approved 2013 Percent B.R C.
Level Level Units Change Section
Utility Specific Service Charges
Meter Installation - 3/4 inch meter $ 519 $ 523 per occurrence 1% 4-20-23
Meter Installation - 2 inch meter 2,278 2,435 per occurrence 7% 4-20-23
Water Tap Fee - 3/4 inch tap 113 117 per occurrence 4% 4-20-23
Water Tap Fee - 2 inch tap 454 465 per occurrence 2% 4-20-23
Wastewater Tap Fee - 4 inch tap 127 133 per occurrence 5% 4-20-27
Plant investment fees (PIFs) are one time charges related to development to utilize existing
infrastructure systems. The level set for the city's stormwater PIF is following a phase in schedule
adopted by Council, and the change for 2013 is the final year of the five year schedule.
Both Water and Wastewater PIFs are increasing by four percent, based on the Engineering News
Record (ENR) Cost Index for Denver. Table 8-08 shows the 2013 change to each PIF after this
inflation factor is applied to the city's 2012 PIF schedule.
Table 8-08 Public Works-Utilities Proposed Fee Changes
PLANT INVESTMENT FEES
Approved 2012 Proposed 2013 Percent B.R.C.
Level Level Units Change Section
Water Plant Investment Fee (PIF)
Single Family Residential Outdoor $ 2.47 $ 2.57 per sq. ft. irrigated 4% 4-20-26
(first 5,000 sq. ft. of irragable area) area
Single Family Residential Indoor 10,602 11,026 single unit dwelling 4% 4-20-26
Wastewater Plant Investment Fee $ 4,136 $ 4,301 single unit dwelling 4% 4-20-29
(PIF)
Storm water / Flood Management $ 1.58 $ 1.98 per sgft impervious 25% 4-20-46
Plant Investment Fee (PIF) area
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Summary of Proposed Changes
These departments will increase some fees in 2013:
• Downtown and University Hill Management Division-Parking Services
• Finance - Tax and License
• Housing
• Municipal Court
• Parks and Recreation
• Public Works - Development and Support Services
• Public Works - Utilities
in total, the changes in fees, charges, and rates will create an additional $1.6 million in revenue in
2013, based on the best available information. Table 8-09 provides the revenue generation
estimates at the department and program level. The Affordable Housing Linkage Fee is not shown
due to the infrequent nature of projects subject to that fee.
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.
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Table 8-09: Citywide Revenue Impacts in 2013
DEPARTMENT I FEE' 2
Approved 2012 Approved 2013 Percent
Revenues Revenues Change
DUHMD- Parking Services
Mobile Vending Carts $ 25,610 $ 26,325 3%
Mall Kiosk Advertising 24,674 26,065 6%
Ambulatory/Personal Service Perrnit 3,850 3,850
Bectricity Event Fee 150 150 -
Entertaining Vending Permit 200 125 -38%
Newsbox On Mall 5,116 4,876 -5%
Newsbox Off Mall 3,734 3,977 7%
Finance - Tax and License
Special Event Liquor Permit Fee $ 2,500 $ 6,250 150%
Auctioneer License Fees 144 178 24%
Circus, Canival, & Menagerie License Fee 2,280 2,370 4%
Itinerant Merchant License Fee 750 1,410 88%
Second Hand Dealer & Pawnbroker License Fee 3,100 3,689 19%
Mobile Food Vehicle License Fees 2,940 3,080 5%
Parks and Recreation
Recreeation Room Rental Resident $ 8,452 $ 9,719 15%
Recreation Room Rental Non-Resident 1,811 2,100 16%
Lap Lane Rental: Indoor, Non-Profit 134,280 147,708 10%
Lap Lane Rental Indoor, For Profit 20,842 23,968 15%
Lap Lane Rental, Spruce Non-Profit 2,977 3,275 10%
Lap Lane Rental, Scott Non-Profit 35,305 38,836 10%
Lap Lane Rental, Scott For Profit 2,106 2,422 15%
Splash Pass, Adult Non-Resident 3,150 3,465 10%
Splash Pass, Senior Non-Resident 695 788 13%
Splash Pass, Family Non-Resident 4,200 4,620 10%
Small Craft Aquatic Nuisance Permit N E -
Small Craft VIP Non-Resident N E -
Public Works - Development and Support Services
Capital Facility Impact Fees $ 303,018 $ 376,151 24%
Transportation Excise Taxes 600,000 606,000 1%
Parkland Excise Taxes 120,000 136,000 13%
Public Works - Utilities
Water Utility Rates $ 20,645,066 $ 21,310,816 3%
Wastewater Utility Rates 12,736,255 13,399,834 5%
Stormwater / Flood Management Utility Rates 5,136,442 5,301,116 3%
Water Utility Specific Service Charges 258,000 238,000 -8%
Wastewater Utility Specific Service Charges 10,000 10,000 0%
Legend: N = no current City of Boulder fee, E = no data exists to provide a forw and looking estimate
Note:
'Revenue for the Housing Department's Affordable Housing Linkage Fee is not shown, as the fee is dependent on use of
the density bonus in the DT-5 zoning district for nonresidential development, and there can be significant variability in fee
revenue from year to year.
2Revenue for the Municipal Court's Witness Fee is not shown, as the fee is rarely imposed and generates no significant
revenue for the department.
304
Fees, Rates, and Charges
END NOTE
1. In contrast to a fee that recovers the city's cost for providing a direct service to a fee payer, affordable housing linkage
fees are charged to development projects and used by the city to incentivize the construction of additional affordable
housing units in the city. The linkage fee is only charged in a specified zone of the Downtown.
305
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306
city
1r, Jr of
Boulder
Office of the City Clerk
CERTIFICATE OF AUTHENTICITY
STATE OF COLORADO }
}
CITY OF BOULDER } SS:
}
COUNTY OF BOULDER }
I, Alisa D. Lewis, City Clerk, in and for said City of Boulder, in the County of
Boulder, in the State aforesaid, do hereby certify that the attached is a true and correct copy of
Ordinance Number 7873, passed and adopted by the City Council of Boulder on the 16th day of
October 2012.
In witness whereof, I have hereunto set my hand and the seal of the City of
Boulder, this 19th day of October 2012.
F
ly op s" C" k a d 4 9
~~~Gf Alisa D. Lewis, MCC
9
City Clerk
®®•cA aoaana~
P.Q. Box 791 • 1777 Broadway • Boulder, Colorado 80302-5221 • (303) 441-3040
307
ORDINANCE NO. 7873
AN ORDINANCE APPROPRIATING MONEY TO
DEFRAY EXPENSES AND LIABILITIES OF THE
CITY OF BOULDER, COLORADO, FOR THE 2013
FISCAL YEAR OF THE CITY OF BOULDER,
COMMENCING ON THE FIRST DAY OF JANUARY
2013, AND ENDING ON THE LAST DAY OF
DECEMBER 2013, AND SETTING FORTH DETAILS
IN RELATION THERETO.
WHEREAS, the City Council has approved a motion to adopt the budget for
2013; and,
WHEREAS, the City Council has by ordinance made the property tax levy in
mills upon each dollar of the total assessed valuation of all taxable property within the
City, such levy representing the amount of taxes for City purposes necessary to provide
for payment in part during the City's said fiscal year of the properly authorized demands
upon the Treasury; and,
WHEREAS, the City Council is now desirous of making appropriations for the
ensuing fiscal year as required by Section 95 of the Charter of the City of Boulder;
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF BOULDER, COLORADO, that;
Section 1. The following appropriations are hereby made for the City of
Boulder's fiscal year commencing at 12:00 Midnight at the end of December 31, 2012
and ending at 12:00 Midnight at the end of December 31, 2013, for payment of 2013 City
operating expenses, capital improvements, and general obligation and interest payments:
General Operating Fund $ t 12,476,542
Capital Development Fund 132,292
Lottery Fund 836,000
308
Planning and Development Services Fund 9,565,537
Affordable Housing Fund 1,562,966
Community Housing Assistance Program Fund 2,266,725
.25 Cent Sales Tax Fund 7,766,889
Library Fund 7,574,177
Recreation Activity Fund 10,197,713
Climate Action Plan Fund 491,489
Open Space Fund 26,184,265
Airport Fund 558,932
Transportation Fund 31,239,067
Transportation Development Fund 716,748
Community Development Block Grant (CDBG) Fund 719,969
HOME Investment Partnership Grant Fund 800,445
Permanent Parks and Recreation Fund 2,713,536
Boulder Junction Improvement Fund 1,401,688
Water Utility Fund 27,727,767
Wastewater Utility Fund 15,882,091
Stormwater/Flood Management Utility Fund 7,428,469
Telecommunications Fund 767,374
Property and Casualty Insurance Fund 1,874,006
Worker's Compensation Insurance Fund 1,843,200
Compensated Absences Fund 731,442
Fleet Operations Fund 3,841,882
Fleet Replacement Fund 7,922,786
Computer Replacement Fund 2,304,789
309
Equipment Replacement Fund 816,426
Facility Renovation and Replacement Fund 2,624,443
Police Pension Fund 5,098
Fire Pension Fund 5,035
Less: Interfund Transfers 22,367,619
Less: Internal Service Fund Charges 20,855,804
TOTAL (Including Debt Service) $247,756,365
Section 2. The following appropriations are hereby made for the City of
Boulder's fiscal year commencing January 1, 2013 and ending December 31, 2013 for
estimated carryover expenditures:
General Operating Fund $7,000,000
Capital Development Fund 300,000
Lottery Fund 671,000
Planning & Development Services Fund 900,000
Affordable Housing Fund 11,000,000
CHAP Fund 2,500,000
.25 Cent Sales Tax Fund 1,885,000
Climate Action Plan Fund 500,000
Open Space Fund 3,500,000
Airport Fund 250,000
Transportation Fund 9,500,000
Transportation Development Fund 1,900,000
Community Development Block Grant (CDBG) Fund 800,000
HOME Investment Partnership Grant Fund 2.000,000
310
Permanent Parks and Recreation Fund 1,334,000
Fire Training Construction Fund 100,000
Boulder Junction Improvement Fund 600,000
2011 Capital Improvement Bond Fund 39,324,595
Water Utility Fund 3,710,000
Wastewater Utility Fund 1,300,000
Stormwater/Hood Management Fund 7,300,000
Fleet Replacement Fund (Internal Service Fund) 1,300,000
Equipment Replacement Fund (Internal Service Fund) 1,000,000
Facility Renovation and Replacement Fund (Internal Service Fund) 4,108,000
TOTAL $102,782,595
Section 3. The following appropriations are hereby made for the City of
Boulder's fiscal year commencing January 1, 2013, and ending December 31, 2013, for
Fund Balances:
General Operating Fund $25,130,000
Capital Development Fund 5,846,870
Lottery Fund 80,961
Planning and Development Services Fund 3,778,303
Affordable Housing Fund 7,001
Community Housing Assistance Program Fund 19,756
.25 Cent Sales Tax Fund 559,298
Library Fund 901,625
Recreation Activity Fund 342,574
Climate Action Plan Fund 92,260
Open Space Fund 12,949,425
311
Airport Fund 698,540
Transportation Fund 2,894,097
Transportation Development Fund 587,774
Permanent Parks and Recreation Fund 635,719
Boulder Junction Improvement Fund 1,117,289
2011 Capital Improvement Bond Fund 18,710,743
Water Utility Fund 29,096,734
Wastewater Utility Fund 8,712,396
Stormwater/Flood Management Utility Fund 6,679,239
Telecommunications Fund 829,078
Property and Casualty Insurance Fund 4,735,268
Worker's Compensation Insurance Fund 2,865,614
Compensated Absences Fund 1,717,448
Fleet Operations Fund 639,576
Fleet Replacement Fund 7,153,525
Computer Replacement Fund 5,367,276
Equipment Replacement Fund 3,470,238
Facility Renovation and Replacement Fund 2,609,297
TOTAL FUND BALANCES $148,227,924
Section 4. The City Council hereby appropriates as revenues all 2012 year end
cash balances not previously reserved for insurance or bond purposes for all purposes not
designated as "emergencies", including without limitation subsequent years' expenditures,
capital improvements, adverse economic conditions and revenue shortfalls, pursuant to
Article X, Section 20 to the Colorado Constitution, approved by the electorate on
November 3, 1992; and
312
Section 5. The sums of money as appropriated for the purposes defined in this
ordinance shall not be over expended, and that transfers between the various
appropriations defined in this ordinance shall not be made except upon supplemental
appropriations by ordinance authorizing such transfer duly adopted by City Council of
the City of Boulder, Colorado. It is expressly provided hereby that at any time after the
passage of this ordinance and after at least one week's public notice, the Council may
transfer unused balances appropriated for one purpose to another purpose, and may
appropriate available revenues not included in the annual budget and appropriations
ordinance.
Section 6. The City Council is of the opinion that the provisions of the within
ordinance are necessary for the protection of the public peace, property, and welfare of
the residents of the city, and covers matters of local concern.
Section 7. Pursuant to Section 95 of the Boulder City Charter, the annual
appropriation ordinance must be adopted by December 1 and to Section 18 of the
Charter, this ordinance shall take effect immediately upon publication after final passage.
INTRODUCED, READ ON FIRST READING, AND ORDERED PUBLISHED
BY TITLE ONLY this 2day of October, 2012.
2, 44
oMa~or
Attest:
City Clerk on-behaffTyHw
Directoril-Finance m Record
313
READ ON SECOND READING, PASSED, AND ORDERED PUBLISHED BY
TITLE ONLY this 16`h day of October, 2012.
C i
or
Attest:
City Clerk orrl;hofAhe
birWor-ef+inancv- i RZ -
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315